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EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS)
Published by Forum Kerjasama Pendidikan TInggi
ISSN : -     EISSN : 2685869X     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
1. Auditing, 2. Financial Management, 3. Marketing Management, 4. Strategic Management, 5. Organizational Behavior, 6. Operations Management, 7. Change Management, 8. Management of Sharia, 9. Knowledge Management 10.Entrepreneurship, 11.E-Business, 12.Business Management, 13.Capital Market, 14.Risk Management, 15.Syariah banking, 16.Economics of Sharia, 17.Islamic Capital Market, 18.Financial accounting, 19.Managerial accounting, 20.Behavioral accounting, 21.Tax accounting, 22.Public Sector Accounting, and 23.Syariah accounting
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 596 Documents
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Faktor-Faktor yang Mempengaruhi Persistensi Laba (Studi Kasus Pada Perusahaan Perbankan dan Jasa Keuangan yang Terdaftar di Bursa Efek Indonesia) Ahmad Basid Hasibuan; Riana Syintia Rahesti
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 3 No 2 (2021): November 2021
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v3i2.1072

Abstract

This study aims to examine the factors that influence earnings persistence on banking and financial service companies listed on the Indonesia Stock Exchange (IDX) period 2014-2018. This research uses quantitative methods with purposive sampling. There are 33 sample companies with a total of 165 observations. Data analysis in this study uses the classic assumption test and hypothesis testing using multiple linear regression methods. The results showed that temporary differences had a positive and significant effect on earnings persistence. Permanent differences have a negative and significant effect on earnings persistence. Operating cash flow has a positive and significant effect on earnings persistence. While the independent variable is able to explain the dependent variable 54.7%, while the rest is explained by other variables outside this research variable
Pengaruh Ukuran Perusahaan, Profitabilitas dan Auditor Switching Terhadap Audit Delay Pada Bursa Efek Indonesia Annisa Annisa; Maizul Rahmizal
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 3 No 2 (2021): November 2021
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v3i2.1073

Abstract

The purpose of this study was to determine the effect of company size, profitability and auditor switching on audit delay in basic industrial and chemical soup manufacturing companies on the Indonesian Stock Exchange (BEI). The population is 31 manufacturing companies in the basic industrial sector and chemicals on the IDX. Using purposive sampling technique was applied to determine the sample. The sample in this study were the basic industrial and chemical soup manufacturing companies listed on the IDX and met the criteria. The number of samples used was 93 financial statements based on predetermined criteria. Data were collected using the documentation method measured by a ratio scale. The results showed that company size has a positive and significant effect on audit delay which is indicated by a significant value of 0.0462, profitability has a significant negative effect on audit delay with an alpha value of 0.0047, and auditor switching has no significant effect on audit delay. with negligent 0.5687
Faktor Yang Mempengaruhi Kinerja Karyawan (Studi Kasus KSO Pertamina EP–Gunung Kampung Minyak.Ltd) Anggreany Hustia; Fitantina Fitantina; Nadia Afrilliana
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 3 No 2 (2021): November 2021
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v3i2.1074

Abstract

Some theories say there are many things that affect employee performance in a company including employee satisfaction, employee environment and compensation given to employees. The existence of this study was conducted to find out whether these factors actually impacted or affected the performance of the employees of the KSO Pertamina EP – Gunung Kampung Minyak case study. Ltd. The studied population of 69 employees and sampled only 59 employees, was conducted used primary data through the dissemination of questionnaires that contained indications of the factors studied. The picture of the resulted of this studied was to state that there was an influenced on job satisfaction and the worked environment on employee performanced. While the compensation factor was declared to had no effect on performanced. While for the resulted simultaneously obtained that the three factors studied in this studied had a confectioner over employee performanced.
Kepuasan Pelanggan Pada Kedai Kopi Aceh di Kota Palembang Candra Astra Terenggana
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 3 No 2 (2021): November 2021
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v3i2.1078

Abstract

In the city of Palembang there are many coffee shops from the Nangroe Aceh Darussalam area known as kedai kopi Aceh or Kopi Gayo. With its uniqueness, namely the quality of coffee beans, how to brew coffee, taste and friendliness of barista communication, Aceh coffee shops dare to compete with local Palembang coffee shops even with national and international branded coffee shops. The purpose of this study was to measure the performance of kedai kopi Aceh in the city of Palembang based on customer satisfaction. Customer satisfaction is measured based on service quality using physical evidence, reliability, responsiveness, assurance, and empathy variables. The data collection technique used is a survey. The sampling technique used purposive sampling with the number of respondents as many as 97 people. Multiple regression analysis was used to examine the effect of five service quality variables on customer satisfaction. The results showed that all variables of the service quality (Includes: physical evidence, reliability, responsiveness, assurance, and empathy) of kedai kopi Aceh coffee shops had a positive and significant effect on customer satisfaction. Although the customers of kedai kopi Aceh in Palembang are satisfied with the quality of service provided by kedai kopi Aceh, it is very necessary to improve the quality of the existing physical facilities as well as interior and exterior decorations, considering that competition between coffee providers (Coffee shop) in Palembang does not only rely on the taste of the coffee but also on the facilities, in-store atmosphere and entertainment to satisfy customers.
Readiness of SMEs on Digital Payment for Business Sustainbility Novitasari Agus Saputri
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 3 No 2 (2021): November 2021
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v3i2.1079

Abstract

This study aims to analyze the readiness of MSMEs in using digital payments to support business sustainability in terms of the level of risks and benefits of using digital payments, the facilities they have, the ability to use digital payments and the needs of MSMEs for digital payments along with the development of current technology. The data analysis technique used was descriptive qualitative data analysis technique with the stages of data analysis, namely the data documentation stage, data reduction, data display and drawing conclusions. The results of this study indicate that in general the respondents, namely MSME business actors, strongly agree to use e-money in carrying out company operations. The use of e-m money is considered effective to support the company's operational activities. Apart from that, the use of e-money provides overall usefulness. The use of e-money is likely to pose risks to its users, both time and cost risks. In addition to the risks to be faced, respondents have the assumption that the use of e-money will also face losses. The losses are not proportional to the benefits to be received in the future. This is reinforced by previous research which stated that several factors that influence someone to adopt technology in the form of using electronic money are security and confidentiality, usability benefits, user convenience, fun, trust and risk. Meanwhile, the use of digital payments is considered capable of supporting business sustainability.
Analisis Strategi Pemasaran Dalam Upaya Peningkatan Daya Saing Pada ES Teh Indonesia Cabang Lamongan Muhamad Taufik
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 3 No 2 (2021): November 2021
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v3i2.1080

Abstract

The purpose of this study is to analyze the application of marketing strategies in an effort to increase competitiveness at the Lamongan branch is precisely on the Basuki Rahmat street of Indonesian Ice Tea. The approach used in this research is a descriptive approach with qualitative methods. The type of data used is primary data and secondary data. The research technique that the author uses to collect data in this study is through observation or interviews. The analysis used in this research is SWOT analysis. From the results of this study, the marketing strategy carried out by Indonesian Ice Tea is that they cooperate with Go-Jek, Grab, Drivers in the Lamongan area, apart from selling them offline by directly coming to the outlet, and Indonesian Ice Tea also sells its products online. online through social media, one of which is through the Instagram platform. Based on the SWOT analysis conducted on Indonesian Ice Tea, several marketing strategies have been formulated in an effort to increase competitiveness, including by maintaining product quality, expanding marketing areas, continuing to innovate in various flavors, and optimally utilizing marketing promotion media from various social media
Pengaruh Likuiditas, Ukuran Perusahaan dan Volatilitas Laba Terhadap Leverage Pada Perusahaan Terdaftar di Bursa Efek Indonesia Habibatul Hidayati; Gina Septiana
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 3 No 2 (2021): November 2021
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v3i2.1081

Abstract

In the business world when Covid 19 hit, the competitive competition between companies weakened. If you want to continue to have an advantage in competitiveness, companies are always required to be able to run company operations efficiently. The company uses retained earnings as a reserve if the company suffers a loss in the future, pays off company debt, increases working capital, and as funds for the company's future expansion. Additional owner's equity participation, along with issuing new shares or selling bonds or bank loans are sources of external funds or funds originating from outside the company itself (Cahyani, 2017). The purpose of this study was to determine the effect of liquidity, company size and earnings volatility on leverage. The sample used is all companies listed on the Indonesia Stock Exchange in 2015-2019 totaling 604 samples. The type of data used is secondary data. The hypotheses in the study were tested using panel data regression. The results showed that liquidity had a negative effect on leverage, while firm size had a positive effect on leverage. On the other hand, earnings volatility has no effect on debt or company leverage.
Peningkatan Kinerja Karyawan Melalui Integritas, Teamwork dan Employee Engagement Pada Bagian Lithographing di PT Doulton Ende Ende; Nurilham Septyadin
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 3 No 2 (2021): November 2021
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v3i2.1084

Abstract

Employee performance in PT Doulton especially Lithographing part in particular experienced constraint in the case of decreasing the quantity of work that could result in decreased performance and could result in declining production in Company. This research is direction investigation and knowing the influence between Integrity, Teamwork, Employee Engagement with Employee Performance in the lithographing section at PT Doulton. The total population is 105 employees and the study sample is 83 employees. this method of research is an associative descriptive method Based on research analysis obtained the results values; Calculations in the form of coefficient of determination (R2) have a value of 38,9%. The-t hypothesis test result of an integrity variable earns a value of 4,667, teamwork earns a value 2,573, employee engagement earns a value 4,358, which is greater than 1,990 and the value of sig. Smaller than 0,05. The results of simultaneous research get the following results; Fcount of 16,780 is greater than the ftable of 2,720. the research results can be concluded that the relationship between integrity variables, Teamwork, and Employee Engagement is partial and simultaneous to performance Employees have a positive influence that is even very significant.
Indikator Fundamental Ekonomi Pulau Kalimantan: Analisis Tipologi Daerah Firman Firman
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 3 No 2 (2021): November 2021
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v3i2.1087

Abstract

Abstract−The economic development of the island regions often results in inequality both in terms of population and relatively large unemployment, inadequate infrastructure, and inadequate education and health facilities and infrastructure. The purpose of this study was to determine the regional typology of the island of Kalimantan in terms of regional economic fundamental indicators by using secondary data from the provinces of West Kalimantan, South Kalimantan, North Kalimantan, East Kalimantan and Central Kalimantan using regional typology analysis with a research period of 2015-2020 sourced from the National Agency of Drug and Food Control. Center for Statistics. The results of this study found that the island of Kalimantan has a fairly high inequality, although from 2015-2020 the Gini ratio has increased, besides that it is also seen from the typology of the five provinces in Kalimantan that none of them has economic growth, GRDP per capita and HDI/ Together, HDI has a high value, meaning that there are regions with high economic growth and GRDP, but low HDI/HDI and vice versa. North Kalimantan is an area with a fast-developing and fast-growing category because it has a high value of economic growth and per capita income, East Kalimantan which has advanced and fast-growing regional qualifications, namely those with high incomes, followed by HDI, Central Kalimantan and North Kalimantan are included. the category of potential areas or developed regions on the edge of depression or areas with high economic growth but low HDI.
Intensitas Modal Perusahaan dan Tax Avoidance pada Perbankan Nasional Erma Wulan Sari; Rihan Mustafa Zahri
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 3 No 2 (2021): November 2021
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v3i2.1089

Abstract

This study aims to examine the effect of capital intensity ratio, firm size and institutional ownership on tax avoidance practices. The dependent variable used in this study is tax avoidance, while the independent variables used are capital intensity ratio, firm size and institutional ownership. The population in this study are banking companies listed on the IDX in 2016-2020. While the sampling technique in this study is purposive sampling obtained a total sample of 32 companies. The data analysis technique in this research is using multiple regression analysis. The results showed that capital intensity rtaio had an effect on tax avoidance, while firm size and institutional ownership had no effect on tax avoidance

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