cover
Contact Name
Muhammad Faisal Akbar
Contact Email
equityubb@gmail.com
Phone
+628117811494
Journal Mail Official
editor@equity.ubb.ac.id
Editorial Address
Kampus Terpadu Universitas Bangka Belitung, 33172, Kabupaten Bangka, Provinsi Kepulauan Bangka Belitung, Indonesia
Location
Kab. bangka,
Kepulauan bangka belitung
INDONESIA
Equity: Jurnal Ekonomi
ISSN : 19783795     EISSN : 27216721     DOI : -
Core Subject : Economy, Social,
Equity: Jurnal Ekonomi [p-ISSN 1978-3795, e-ISSN 2721-6721] is double-blind peer-reviewed, open access, a scientific journal that contains the results of theoretical research and studies on economic and development issues. The issue is related to: literature review, modeling results in economics, finance, monetary, fiscal, regional, islamic economics, human resources, nature resources and other economic issues. Managed by Department of Economics, Faculty of Economics, Universitas Bangka Belitung.
Articles 141 Documents
Analysis of Sales Growth and ROA in Tax Avoidance: Corporate Governance Perspective Roy Frananda Saragih; Suyanto Suyanto; Yhoga Heru Pratama
Equity: Jurnal Ekonomi Vol 13 No 1 (2025): Equity : Jurnal Ekonomi
Publisher : Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33019/equity.v13i1.419

Abstract

A recent comprehensive study reveals the complex dynamics of tax avoidance among manufacturing companies in the ASEAN region. The study, which covers 791 companies with a total of 4,746 research data over the period 2018-2023, provides a comprehensive overview of the parameters that determine tax avoidance. The authors discovered a favorable link between tax evasion behavior and sales growth using E-views 12 moderate regression analysis (MRA) statistical study. Conversely, there is a negative correlation between the practice and Return on Assets (ROA). The little influence of company governance in mitigating the association between sales growth and ROA on tax evasion is one intriguing discovery. This subject demonstrates the intricacy of the tax evasion process, which the corporate governance mechanism is unable to adequately explain. The results of this study make an important contribution to the academic and practical understanding of tax strategies in the ASEAN manufacturing business environment.
The Impact Of Balance Funds And Local Real Income On Poverty In Papua Province Sutrisno Sutrisno; Fahrizal Taufiqqurrachman
Equity: Jurnal Ekonomi Vol 13 No 1 (2025): Equity : Jurnal Ekonomi
Publisher : Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33019/equity.v13i1.428

Abstract

The purpose of this study is to examine how poverty rates in Papua Province are impacted by Local Original Revenue (LOR) and balancing funds, such as the General Revenue Sharing (GRS) and the Specific Allocation Grant (SAG). Multiple regression analysis is the research tool employed in this study, enabling researchers to assess the correlation between various variables. Regional financial statistics and poverty indicators for the years 2011–2023 are among the data used. The study's findings demonstrate that LOR and the balance fund significantly and favorably lower Papua's poverty rate. This study concludes that increased fund allocation from the central government and better management of LOR can contribute to improving community welfare. Therefore, it is recommended that local governments increase their financial management capacity and prioritize programs that can effectively reduce poverty.
The Role of Corporate Governance in Accelerating Financial Performance with Debt to Equity Ratio as a Moderating Variable Wiwin Aprelia Ninava
Equity: Jurnal Ekonomi Vol 13 No 1 (2025): Equity : Jurnal Ekonomi
Publisher : Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33019/equity.v13i1.430

Abstract

This study aims to analyze the influence of corporate governance on profitability, with the debt to equity ratio acting as a moderating variable. The research focuses on 35 manufacturing companies over a period of five years. Purposive sampling was employed to select the total number of manufacturing companies for the study. Data analysis was assisted by SmartPLS 3 software. The results demonstrate that corporate governance has a positive effect on ROA. Firm age also significantly positively influences ROA. Similar outcomes are shown in the relationships between DER and ROA, Market to Book and ROA, and sales and ROA. However, DER does not moderate the relationship between corporate governance and ROA, Market to Book and ROA, or sales and ROA. The role of DER is proven to be a moderator in the relationship between firm age and ROA, and sales and ROA. This study confirms the importance of strong governance practices in enhancing company profitability. Companies should invest in strengthening their governance mechanisms, such as enhancing transparency, improving accountability systems, and ensuring board independence to increase ROA. DER does not always function effectively as a moderator in the impact of corporate governance on ROA. Financial managers should be cautious in using leverage as a tool to enhance profitability. Leverage should be strategically employed, considering other factors such as firm age and market conditions, to optimize its impact on ROA.
How Does PNPM-MP Impact the Income of Poor People? (Case Study of SPP Members in Sumanik Village, Tanah Datar Regency) Lusi Sesmita; Nur Ari Sufiawan; Bintang Rizky AMS; Weriantoni Weriantoni
Equity: Jurnal Ekonomi Vol 13 No 1 (2025): Equity : Jurnal Ekonomi
Publisher : Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33019/equity.v13i1.431

Abstract

In Nagari Sumanik, Salimpaung District, and Tanah Datar Regency, poverty issues require coordinated and collaborative actions from all parties. The local government launched the National Program for Rural Independent Community Empowerment (PNPM-MP) to improve poverty alleviation and job creation. PNPM-MP is a poverty alleviation effort that involves community members to improve the quality of life, independence, and welfare. The objectives of this study were to determine the differences in production before and after receiving SPP funds from PNPM-MP, the differences in employment opportunities before and after receiving SPP funds from PNPM-MP, and the differences in income before and after receiving SPP funds from PNPM-MP. This research found that there were significant differences in production, employment opportunities and income before and after receiving SPP funds from PNPM. Similarly, the Wilcoxon Signed Rank Test for income showed an asymp. Sig (2-tailed) value of 0.000 < 0.05, confirming a significant difference before and after receiving SPP funds.
The The Effect of Financial Ratios on Financial Distress Before and After the Covid-19 Pandemic in the Retail Subsector Aila Fatimah; Sutanti Sutanti
Equity: Jurnal Ekonomi Vol 13 No 1 (2025): Equity : Jurnal Ekonomi
Publisher : Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33019/equity.v13i1.433

Abstract

The purpose of this study is to analyze the effect of liquidity ratio, leverage and profitability on financial distress before and after the Covid-19 pandemic, as well as to analyze the difference in liquidity, leverage and profitability on financial distress before and after Covid-19. This study uses data from retail companies listed on the Indonesia Stock Exchange (IDX) for the 2016-2023 period, where 2016-2019 is the pre-pandemic period and 2020-2023 is the post-pandemic period. Financial distress is measured using the springate method (s-score), for liquidity using the current ratio, leverage using the debt to equity ratio and profitability using return on assets. The results of the study show that liquidity has a significant effect on financial distress before the Covid-19 pandemic, but does not have a significant effect on financial distress after the Covid-19 pandemic. Leverage did not have a significant effect on financial distress before and after the Covid-19 pandemic. Profitability has a significant effect on the financial distress before and after the Covid-19 pandemic in the retail subsector listed on the IDX. Liquidity, leverage, and profitability simultaneously had a significant effect on financial distress before and after the Covid-19 pandemic in the retail subsector listed on the IDX. There was a significant difference between leverage against financial distress before and after the Covid-19 pandemic, but there was no significant difference between liquidity and profitability against financial distress before and after the Covid-19 pandemic in the retail subsector listed on the IDX.
Assesing The Efficiency Of Central Java’s Regional Budget Realization Using Data Envelopment Analysis Mario Rosario Wisnu Aji; Elisa Letizia
Equity: Jurnal Ekonomi Vol 13 No 1 (2025): Equity : Jurnal Ekonomi
Publisher : Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33019/equity.v13i1.434

Abstract

This study evaluates the efficiency of Central Java’s 2022 Regional Budget (APBD) realization using a Variable Returns to Scale (VRS) input-oriented Data Envelopment Analysis (DEA) model. The study analyzes 35 regencies and cities using data from the Central Java Regional Budget Realization Report and Statistics Indonesia (BPS). Inputs include regional expenditure, employee expenditure, goods and services expenditure, capital expenditure, and other expenditures, while outputs consist of Gross Regional Domestic Product (GRDP) and the Human Development Index (HDI). Findings reveal that only 7 out of 35 regions (20%) achieved efficiency due to effective planning, streamlined budget processes, and robust supervision. Meanwhile, 28 regions (80%) exhibited inefficiencies linked to policy inconsistencies, limited planning capacity, and socio-economic constraints. For instance, some regions allocated substantial capital expenditure but failed to utilize funds effectively due to delayed infrastructure projects. These inefficiencies highlight the need for improved coordination, strategic planning, and stronger institutional capacity. Local governments and policymakers should ensure budget allocations align with regional priorities and improve financial management and transparency. Additionally, academics can contribute by providing research-based insights to support policy reforms. Strengthening these aspects will enhance public financial management, promoting sustainable economic growth and human development.
Financial Literacy and Investment Motivation: The Role of Investment Interest in Investment Decisions (Case Study of Students from the Faculty of Economics, Yogyakarta) Nur Anita Chandra Putry; Meri Grasia Elik
Equity: Jurnal Ekonomi Vol 13 No 1 (2025): Equity : Jurnal Ekonomi
Publisher : Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33019/equity.v13i1.440

Abstract

This study aims to analyze the influence of financial literacy and investment motivation on the investment decisions of students in the Faculty of Economics in Yogyakarta, with investment interest as an intervening variable. Using a quantitative approach with an associative research design, primary data was collected through questionnaires distributed to students using the convenience sampling method. Data analysis was conducted using statistical techniques to examine the relationships between variables. The results indicate that financial literacy and investment motivation positively influence students' investment decisions. However, investment interest does not play a significant role as a mediator in this relationship. These findings highlight the importance of financial knowledge and investment motivation in enhancing student participation in the capital market. As an implication, this study recommends the development of more practical and experience-based financial education programs, such as investment simulations and financial management training, to better equip students in making informed investment decision
Attitude and Perceived Value on Intention to Revisit and Loyalty: A Theory of Planned Behavior Approach in Fast Food Retail Ridha Septia Haruni Usman; Endy Gunanto Marsasi
Equity: Jurnal Ekonomi Vol 13 No 1 (2025): Equity : Jurnal Ekonomi
Publisher : Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33019/equity.v13i1.441

Abstract

Fast food retail is a service that focuses on serving fast food. The development of this industry is relatively high and of course, this increases competition within it. The theory used as the grand theory in this research is the Theory of Planned Behavior. The Theory of Planned Behavior states that the factors influencing actual behavior are perceived behavioral control, attitude, and subjective norms.This study examines four factors influencing intention to revisit and customer loyalty: perceived value, subjective norm, attitude and quality. Researchers added perceived value as a novelty in this research. The object of this research is the fast food retail. The subjects in this research were fast food retail consumers ranging in age from 15 years to 50 years or generations Y and Z. Researchers used a quantitative approach in this study with a purposive sampling technique, which resulted in 200 samples. This research uses SEM analysis with AMOS Graphic software to manage data. The findings indicate that perceived value significantly affects attitude, while subjective norms do not significantly influence intention to revisit and loyalty. Moreover, attitude and quality play crucial roles in shaping customer loyalty and intention to revisit.
Analysis of Factor Affecting Work Spirit in Employees PDAM Tirta Gemilang Magelang Agil Nova Dwi; Didik Subiyanto; Tri Ratna Purnamarini
Equity: Jurnal Ekonomi Vol 13 No 1 (2025): Equity : Jurnal Ekonomi
Publisher : Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33019/equity.v13i1.444

Abstract

The purpose of this study is to see how factors such as work motivation, work environment, and work stress affect the work spirit of employees of the Regional Drinking Water Company (PDAM) Tirta Gemilang Magelang which is one of the regionally owned business units, which is engaged in the processing and distribution of clean water for the general public workers. The quantitative methodology of this research relies on questionnaires that were randomly distributed to gather primary data. Using a Likert scale from 1 (strongly disagree) to 5 (strongly agree), researchers asked participants to rate their level of agreement with a series of statements. Using the slovin formula, a sample of 53 individuals was obtained from a population of 113 individuals in this research. Tests for validity and reliability, multiple linear regression analysis, tests for classical assumptions like normality, multicollinearity, and heteroscedasticity, and tests for hypotheses like t tests, f tests, and adjusted R2 are all part of the statistical toolbox. Next, SPSS 26 software was used to process the collected data. Work environment and motivation both significantly and positively impact work spirit, according to the study's findings. However, there is substantial evidence that stress at work lowers morale. Researchers interested in learning more about work spirit might use this study's results as a starting point. Furthermore, businesses may use the study's findings to influence policies that aim to boost employee morale and productivity.
Analysis Of Connectivity Spending, Capital Expenditure And Fiscal Independence On The Pace Of GDP Ukhti Ciptawaty; Marselina Marselina; Gwen Adhitya Amalkhan
Equity: Jurnal Ekonomi Vol 13 No 1 (2025): Equity : Jurnal Ekonomi
Publisher : Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33019/equity.v13i1.445

Abstract

This study analysed the issue of the quality of regional spending, by analyzing the influence of Connectivity Spending, Capital Expenditure and Fiscal Independence on the GDP growth rate in Regencies/Cities throughout Lampung Province in the period 2018 to 2022. The results of the analysis indicated that the Connectivity Expenditure variable had a positive and significant influence on the GDP rate, meaning that every 1% increase in connectivity spending could increase the GDP growth rate by 0.26%. Meanwhile, Capital Expenditure had a negative impact or suppresses the GDP rate. It marked the allocation of the capital expenditure budget for asset acquisition was less effective in supporting economic growth and development between regions. Likewise, Fiscal Independence had no significant effect on the pace of GDP. This condition reflected the region's large dependence on central transfers. Using the Vector Autoregression (VAR) found that all variables affect GDP with a lag of 1 year after meaning that three variables could affect the rate of GDP after 1 year of implementation. The results of this study overviewed the importance of selecting efficient types of Capital Expenditure and Connectivity Expenditure which had an impact on economic growth (spending better), as well as the importance of increasing regional fiscal capacity through PAD optimization to support regional financing and sustainable regional economic growth.

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