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
Political Marketing Mix in the Decision to Choose Pangkalpinang Mayoral Election 2024 Yusuf, Yusuf
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.v13i1.393

Abstract

Political marketing does not mean how to sell political parties or candidate pairs that are being promoted to voters, but something that focuses on how political parties or candidate pairs can create work programs related to current problems. The sustainability of regional development within five years requires testing of political marketing of the decision to elect the Mayor and Deputy Mayor of Pangkalpinang. The population of Pangkalpinang City, which has the right to vote and is also registered on the 2024 Permanent Voters List, amounting to 161,413 people, is the focus of this study. A sample of 399 was determined using the probability sampling method with a cluster sampling technique carried out in seven sub-districts in Pangkalpinang City. Data were collected using a quantitative questionnaire as a multiple linear regression analysis tool. The independent variable is the marketing mix associated with political marketing capacity, including political products, promotions, prices, and venues. In contrast, the decision to choose is a dependent variable. Regression analysis reveals a positive correlation between political products, political promotion, political price, and political place on voter decisions. The coefficient value of political products 0.402 indicates an influence of 40.2%, political promotion 0.255 indicates an influence of 25.5%, political price 0.163 indicates an influence of 16.3%, and political place 0.468 indicates an influence of 46.8% respectively on the decision-making process. The most significant regression analysis output is 0.468 on the shift of political place of political products, political promotion, and political price. This result shows that voters want to meet directly with voters to strengthen their opinions.
The Influence Of Financial Literacy And Ease Of Use Of The Qris System On Students’ Decisions In Using Qris Wulandari, Sri Winda; Ramadhan, Zulfikar
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.v13i1.412

Abstract

The purpose of this study is to determine the influence of financial literacy and usefulness on students' decisions in using QRIS. This research is an associative research using a quantitative approach. The purposive sampling technique is used for sampling. The calculation of the total sample using the Lemeshow formula with an error of 5% resulted in the results of 96 samples. The data collection tool used is a questionnaire that is distributed and filled out by a sample, namely FEB students of the 2021, 2022, 2023, and 2024 batches of the University of Muhammadiyah Jakarta. Data processing was carried out using the SPSS 20 application and validity and reliability tests were used to test the instrument. We then performed a normality test, a multicollinearity test, and a heteroscedasticity test to test the classical assumptions. The data analysis methods used include multiple regression analysis, T test, F test, and determination coefficient (R2) test. The results of this study show that financial literacy and ease of use of the QRIS system have a positive and significant effect on students' decisions in using QRIS.
The Impact of Working Conditions on Productivity and Job Satisfaction in the Pharmaceutical Wholesaler Industry Economic Khoironika, Mailani; Firdaus, Oktri Mohammad; Sari, Intan Tenisia Prawita
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.v13i1.415

Abstract

Rapid changes in the workplace and increasing job demands often affect employee well-being. One of the most common negative effects is burnout, usually characterized by mental, physical, and emotional exhaustion due to excessive workload. This study aims to determine the effect of workload and job demand on burnout, with mental health as a mediating variable, at PT Anna Mandiri Jaya. A quantitative approach was used with explanatory method and SEM-PLS analysis. Data was collected from 35 employees using an online questionnaire. From the results, we can see that workload and job demand have no significant direct impact on mental health. However, mental health has a significant effect on burnout, which shows its main role as a mediating variable. These results highlight the importance of maintaining employees' mental health to reduce the risk of burnout and recommend interventions such as stress management training, counseling, and a supportive work environment. This information can help companies in their efforts to improve employee well-being and productivity.
Analysis of Sales Growth and ROA in Tax Avoidance: Corporate Governance Perspective Saragih, Roy Frananda; Suyanto, Suyanto; Pratama, Yhoga Heru
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; Taufiqqurrachman, Fahrizal
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 Ninava, Wiwin Aprelia
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) Sesmita, Lusi; Sufiawan, Nur Ari; AMS, Bintang Rizky; 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 Fatimah, Aila; 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 Wisnu Aji, Mario Rosario; Letizia, Elisa
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) Putry, Nur Anita Chandra; Grasia Elik, Meri
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