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Equity: Jurnal Ekonomi
Published by Universitas Bangka Belitung
ISSN : 19783795     EISSN : 27216721     DOI : -
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
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.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 215 Documents
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Analisis Penerapan Digitalisasi Laporan Keuangan pada Usaha Kecil (Studi pada Usaha Kecil Kuliner di Kota Pangkalpinang) Tiara Fitari; Lasmi Hartati
Equity: Jurnal Ekonomi Vol 10 No 1 (2022): Equity: Jurnal Ekonomi
Publisher : Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33019/equity.v10i1.93

Abstract

: Digitization is the process of converting from analog to digital. The process of changing to digital has various goals, including work automation, minimizing paper use and also reducing costs. Financial statements have benefits for several parties such as investors, employees, creditors, suppliers, customers, governments and other parties. So that financial statements become very important information. However, recording financial statements manually by small businesses is sometimes difficult due to limitations, causing the company's financial statements to be uninformative and difficult to read. The limitation that is often faced by business actors is an educational background that does not understand accounting or bookkeeping, or lacks discipline in recording and others. Digitization is the right answer to overcome the limitations that occur in these small businesses. Digitizing financial statements is the process of changing the recording of transactions that occur manually into digital form. The purpose of this study is to find out how to apply digitalization of financial reports to small businesses in the culinary field in Pangkalpinang City.The type of research used is descriptive research that illustrates how the application of digitalization of financial statements there is a small business in the culinary field in the city of Pangkalpinang. The data collection techniques used by researchers are interviews and documentation. The focus in this research is financial statements and digitalization of financial statements. Haisl research shows 9 of 20 small business samples in the culinary field in Pangkalpinang have not used the digitalization of financial statements. The factors that cause this are because business actors believe that the business activities they run do not require digital recording can still be done manually. In addition, the amount of income and profit in the business so it is necessary to make it easier for business operations, and also the knowledge of business actors. Business actors who cannot keep up with technological developments are difficult to apply the digitalization of financial statements, so that it becomes a business obstacle that needs to be considered by the government.
Pengaruh Listrik, Modal, dan Tenaga Kerja Terhadap PDRB Di Provinsi Kepulauan Bangka Belitung: PDRB dan Coob Douglas Galuh Nugraha; Muhammad Faisal Akbar; Hamsani Hamsani
Equity: Jurnal Ekonomi Vol 10 No 1 (2022): Equity: Jurnal Ekonomi
Publisher : Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33019/equity.v10i1.94

Abstract

Pertumbuhan ekonomi adalah proses kenaikan kapasitas produksi suatu perekonomian yang diwujudkan dalam bentuk kenaikan pendapatan nasional. Salah satu fungsi produksi yang paling sering digunakan dalam memecahkan masalah dalam bidang ekonomi adalah model fungsi produksi Cobb Douglas. Fungsi produksi Cobb Douglas adalah fungsi atau persamaan yang melibatkan dua atau lebih variabel independen dan variabel dependen. Variabel independen yang dimaksud adalah input dan proses produksi (Teknologi, Investasi, dan Jumlah Tenaga Kerja), dan variabel dependen yang dimaksud adalah output dari proses produksi untuk pertumbuhan ekonomi. Penelitian ini bertujuan untuk menganalisis pengaruh daya terpasang listrik, pembentukan modal tetap bruto, dan jumlah tenaga kerja terhadap produk domestik regional bruto Provinsi Kepulauan Bangka Belitung melalui teori cobb douglas pada Tahun 2010-2019. Alat analisis yang digunakan dalam penelitian ini adalah regresi data panel. Hasil penelitian menunjukan bahwa daya terpasang listrik, dan jumlah tenaga kerja memiliki pengaruh positif tidak signifikan terhadap PDRB di Provinsi Kepulauan Bangka Belitung. Sementara itu PMTB memiiki pengaruh positif dan signifikan terhadap PDRB di Provinsi Kepulauan Bangka Belitung. Sedangkan secara simultan menunjukan bahwa daya terpasang listrik, PMTB, dan jumlah Tenaga kerja berpengaruh terhadap PDRB di Provinsi Kepulauan Bangka Belitung.
Market Reaction Analysis of The Performance from The Winners of Asia Sustainability Reporting Rating Award Companies in 2019 – 2021 Diajeng Fitri Wulan
Equity: Jurnal Ekonomi Vol 10 No 2 (2022): Equity: Jurnal Ekonomi
Publisher : Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33019/equity.v10i2.102

Abstract

Social economic and responsible business is believed to provide opportunities to build competitive advantage, increase market share, and open new markets. This assumption shows that financial and non-financial performance influence the market reaction. The company's non-financial performance can be realized through CSR disclosures disseminated to the public in a sustainability report. On the other hand, the company's financial performance can be seen through the proxies of financial ratios of profitability, liquidity, leverage, and activities as measured using data from the annual report. This study aims to see the effect of the company's performance on the market reaction caused by the information. The sample in this study were all IDX-listed companies that won the Asia Sustainability Reporting Rating Award 2019-2021. So the writer has assumed that the sample in this study has an excellent overall company performance. The data collection methods are historical data sourced from the Indonesian Stock Exchange (IDX). The data used in this research are the company's annual reports and the company's sustainability reports. After passing the classical assumption test stage, the data were analyzed using the multiple regression method. The results show that CSR disclosure, Current Ratio, and Debt to Equity ratio have a positive but insignificant effect. Meanwhile, the Return on Assets and Total Asset Turnover variables significantly positively affect the market reaction. This condition shows that even though the company has won social and environmental awards, financial performance remains a proxy with a more significant influence than non-financial performance.
Kesenjangan Penghasilan Antar Gender di Pulau Jawa Sebelum dan Saat Pandemi COVID-19 Mardiana Mardiana
Equity: Jurnal Ekonomi Vol 10 No 2 (2022): Equity: Jurnal Ekonomi
Publisher : Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33019/equity.v10i2.110

Abstract

Pulau Jawa merupakan daerah yang paling terdampak pandemi COVID-19 di Indonesia. Kebijakan Pembatasan Sosial Berskala Besar (PSBB) yang diterapkan di Pulau Jawa mengakibatkan menurunnya jumlah penduduk yang bekerja dan penghasilannya. Terjadi penurunan penghasilan hampir di seluruh lapangan usaha baik laki-laki maupun perempuan. Penghasilan laki-laki secara umum lebih tinggi daripada perempuan. Penelitian ini bertujuan untuk mengetahui besar kesenjangan penghasilan antar gender di Pulau Jawa pada periode sebelum dan saat pandemi COVID-19 dengan menggunakan metode Dekomposisi Binder-Oaxaca. Metode ini membagi penyebab kesenjangan penghasilan antar gender menjadi dua bagian, yaitu faktor endowment dan faktor diskriminasi. Probit partisipasi bekerja dilakukan sebelum melakukan estimasi penghasilan berdasarkan gender untuk menghilangkan bias dalam pemilihan sampel. Dari data Sakernas Agustus 2019 dan 2020, ditemukan bahwa kesenjangan penghasilan antar gender di Pulau Jawa semakin mengecil saat terjadinya pandemi COVID-19 dibanding sebelum pandemi COVID-19 dari 46,24 persentase poin menjadi 45,34 pesentase poin. Faktor diskriminasi berkontribusi lebih besar dibandingkan faktor endowment dalam menjelaskan kesenjangan penghasilan antar gender di Pulau Jawa. Sebelum pandemi COVID-19 faktor endowment berperan 13,74 persentase poin (29,73 persen) dan faktor diskriminasi berperan 32,49 persentase poin (70,27 persen), sedangkan saat pandemi COVID-19 faktor endowment berperan 11,66 persentase poin (25,72 persen) dan faktor diskriminasi berperan 33,68 persentase poin (74,28 persen).
Korelasi Umur, Penghasilan Tetap, Pendidikan Terakhir dan Rata-Rata Pengeluaran Pada Rumah Tangga Miskin di Kota Pangkalpinang Marlina Marlina; Nurwasya Nurwasya; Devi Valeriani; Ayu Wulandari
Equity: Jurnal Ekonomi Vol 10 No 2 (2022): Equity: Jurnal Ekonomi
Publisher : Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33019/equity.v10i2.112

Abstract

Kemiskinan menjadi salah satu masalah multidimensional yang harus diatasi. Kemiskinan memiliki karakteristik yang beragam. Karakteristik kemiskinan menjadi ciri-ciri individu atau kelompok tergolong keluarga miskin. Kemiskinan harus diatasi dengan kebijakan dan program pemerintah. Penelitian ini bertujuan untuk mengetahui dan menganalisis karakteristik kemiskinan di Kota Pangkalpinang. Pengumpulan data dilakukan dengan wawancara dan observasi serta kuisioner kepada 100 sampel responden yang terdaftar di DTKS (Data Terpadu Kesejahteraan Sosial) Dinas Sosial. Metode analisis yang digunakan adalah tabulasi data dan korelasi. Hasil penelitian menjelaskan bahwa kepala keluarga yang disurvei terbanyak memiliki berjenis kelamin laki-laki, berumur 36-43 Tahun, pendidikan terakhir SMA, dengan status pernikahan terbanyak menikah dan jumlah anak sebanyak 2 sedangkan banyak tanggungan sebanyak 3 orang dalam 1 keluarga. Berdasarkan hasil korelasi diperoleh korelasi umur kepala keluarga dan penghasilan tetap kepala keluarga di Kota Pangkalpinang adalah negatif dan sangat lemah, korelasi penghasilan tetap kepala keluarga dan rata-rata pengeluaran kepala keluarga Kota Pangkalpinang adalah positif dan sedang, korelasi total penghasilan tetap dan rata-rata pengeluaran kepala keluarga Kota Pangkalpinang adalah positif dan sedang, serta korelasi pendidikan terakhir kepala keluarga dan penghasilan tetap kepala keluarga Kota Pangkalpinang adalah positif dan lemah.
Identify The Effect Of Trade Openness, Government Spending And Labor Force on Economic Growth IN ASEAN Countries Budhi Setiawan; Arif Darmawan; Marselina Marselina
Equity: Jurnal Ekonomi Vol 11 No 1 (2023): Equity : Jurnal Ekonomi
Publisher : Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33019/equity.v11i1.113

Abstract

Akibat globalisasi, negara-negara di dunia dituntut untuk memperluas cakupan kegiatan ekonominya. Keterbukaan perdagangan sangat penting untuk globalisasi hambatan perdagangan internasional, karena hambatan tarif dan non-tarif berkurang. Keterbukaan.perdagangan merupakan faktor.yang.berkontribusi terhadap pertumbuhan baik negara.maju maupun negara berkembang. Keterbukaan.perdagangan.dapat.memberikan peluang.bagi setiap.negara.untuk.mengekspor.barang yang faktor produksinya>menggunakan?sumber daya yang melimpah dan mengimpor.barang.yang produksinya akan mahal jika.diproduksi di dalam negeri. Tujuan dari penelitian ini adalah untuk mengetahui keterbukaan perdagangan, pengeluaran pemerintah dan angkatan kerja terhadap pertumbuhan ekonomi. Delapan anggota ASEAN disertakan dalam studi sampel untuk periode 2015 hingga 2020: Indonesia, Malaysia, Brunei Darussalam, Thailand, Singapura, Vietnam, Filipina, dan Myanmar. Dalam regresi panel, Model Fixed Effect Tetap digunakan untuk menentukan bagaimana keterbukaan perdagangan, pengeluaran pemerintah dan angkatan kerja mempengaruhi pertumbuhan ekonomi. Baik variabel angkatan kerja dan keterbukaan perdagangan memiliki pengaruh positif dan signifikan terhadap pertumbuhan ekonomi, sedangkan variabel pengeluaran pemerintah berpengaruh negatf dan signifikan terhadap pertumbhan ekonomi.
Educational Progress as a Booster of Economic Growth in Indonesia Istiqomah Ahsanu Amala; Nabilah Arrahmah; Endah Nur Amalina
Equity: Jurnal Ekonomi Vol 10 No 2 (2022): Equity: Jurnal Ekonomi
Publisher : Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33019/equity.v10i2.116

Abstract

Abstract: Increasing population growth as a demographic bonus in Indonesia needs to be balanced with improving the quality of human capital so that the demographic bonus can increase economic growth. Improving the quality of human capital investment takes a long time to produce tangible results, but the benefits will last longer for economic growth. The purpose of this research is to find out the link between education in boosting economic growth and formulate efforts that can be made to advance education in Indonesia. The research method used in this research is Systematic Review (SR) with Narrative Review (NR) research type. In realizing the education progress in Indonesia, the government can seek planned education based on the social demand approach, economic return approach, employment generation approach, and supports education for girls' and women's rights. Support from the government is one of the primary keys to developing human capital. Even so, every aspect of the educational environment needs to support and contribute to realizing progress in education together to boost economic growth in Indonesia.
Pengaruh Biaya Bahan Produksi, Biaya Pemasaran Dan Biaya Gaji Terhadap Profitabilitas Studi Kasus (Usaha Roti Bakery di Pangkalpinang: Deri Kusmadeni Deri Kusma deni; Mohamad Makrus
Equity: Jurnal Ekonomi Vol 10 No 2 (2022): Equity: Jurnal Ekonomi
Publisher : Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33019/equity.v10i2.117

Abstract

Abstact : Production costs are costs used in the production process consisting of direct raw materials and factory overhead costs. These production costs are also called product costs, which are costs that can be associated with a product, where these costs are part of the inventory. Marketing costs are all costs incurred in the context of marketing a product or merchandise, which costs arise from the time the product or merchandise is ready for sale until receipt of the sale proceeds into cash. Labor costs are costs incurred for workers or employees who can be physically traced into the manufacture of products and can also be traced easily or without consuming much expense. The problem Research is how the influence of the cost of production materials, marketing costs and salary costs on profitability, how the influence of the costs of production materials on profitability (ROA), how the influence of marketing costs on profitability, how the influence of salary costs on profitability (ROA). This Research purpose to determine the correlated of simultaneous costs of production materials, marketing costs and salary costs on profitability (ROA), partial correlated of production material costs, marketing costs and salary costs on profitability (ROA) Analysis of the data used in this research is multiple regression analysis, the coefficient of determination (R2) is 0.540 meaning that 54.0% of the variation in profitability can be explained by the variable costs of production materials, marketing costs and salary costs, while 46.0% from other factors not examined in this study. The F test results obtained the calculated F value of 12.522 is greater than the F table of 2.90 or a significance of 0,000 <α (0.05), the hypothesis states that the variable costs of production materials, marketing costs and salary costs correlated on profitability. Based on the t test that the variable costs of production materials and salary costs affect profitability while the variable marketing costs have no correlated on profitability Keywords: material production costs, marketing costs, salary costs, profitability
Letter of Credit: Uniform Custom Practice dan Fraud dalam Perdagangan Internasional Zuhri Ruslan
Equity: Jurnal Ekonomi Vol 10 No 2 (2022): Equity: Jurnal Ekonomi
Publisher : Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33019/equity.v10i2.118

Abstract

Letter of Credit (LC) adalah metode pembayaran yang dipercaya lebih aman dalam perdagangan internasional karena melibatkan bank untuk memastikan bonafiditas pembeli dan penjual. LC diatur oleh Uniform Customs Practice (UCP), yaitu aturan yang bersifat sukarela dan berterima umum oleh pihak-pihak yang terlibat dalam LC. Meskipun demikian, risiko dalam perdagangan internasional tidak dapat disangkal, bahkan ketika menggunakan LC. Contohnya antara lain adalah risiko tidak ada barang yang dikirim setelah pembayaran dilakukan, barang yang dikirim berkualitas lebih rendah dari yang diperjanjikan sebelumnya, dan nilai invoice yang digelembungkan. Semua hal tersebut merupakan bagian dari risiko penipuan (fraud) dalam perdagangan internasional. Oleh karena itu, penelitian ini bertujuan untuk menyelidiki bagaimana UCP berhadapan dengan fraud dan melindungi para pihak pengguna LC. Penelitian ini merupakan penelitian kualitatif yang bersifat eksploratoris, menggunakan metode penelitian studi kasus (case study), dan menganalisa data sekunder berupa UCP, undang-undang, buku, dan artikel yang relevan. Hasil penelitian selanjutnya disajikan dalam bentuk narasi. Penelitian mengungkapkan bahwa UCP kalah saat berbenturan dengan hukum nasional. Selain itu, aturan fraud di dalam UCP lebih melindungi pihak bank daripada pihak pembeli. Jika fraud terjadi, hukum nasional yang akan berlaku, dan bahkan pengadilan dapat membatalkan LC. Penelitian ini akan bermanfaat bagi para importir untuk mengenali risiko dalam perdagangan internasional dan mendorong mereka untuk melakukan mitigasi risiko tambahan. Selain itu, sehubungan dengan kerja sama G20 yang akan meningkatkan nilai dan volume perdagangan antar negara, sangat penting bagi importir untuk melindungi diri mereka dari risiko fraud dalam perdagangan internasional.
Pangkalpinang Menuju Kota Kreatif (Sebuah Kajian Pengembangan Ekonomi Kreatif Di Kota Pangkalpinang) Nurwasya Nurwasya; Ria Atlantika; Marlina Safitri; Karmawan Karmawan; Ryand Daddy Setyawan
Equity: Jurnal Ekonomi Vol 10 No 2 (2022): Equity: Jurnal Ekonomi
Publisher : Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33019/equity.v10i2.120

Abstract

This study describes the Development of the Creative Economy in Pangkalpinang City, based on a survey of 92 Creative Industry Business Actors in Seven Districts in Pangkalpinang City. The approach used in this research is qualitative which describes and analyzes descriptively. In addition, this research is also analytical descriptive in nature because the research is not only limited to descriptions of the object of study but also analyzes how creative economic policy models innovate. As for data processing using the following methods: The types of data used in this study are primary data and secondary data. Primary data collection was carried out using survey techniques through interviews and submission of questionnaires to Pangkalpinang City officials, creative economy experts, and creative economy industry players in the fashion, culinary, craft sub-sectors. Secondary data is supporting data from primary data obtained from related agencies such as the Central Bureau of Statistics (BPS) of Pangkalpinang City, the Tourism Office of Pangkalpinang City, the Office of Industry of Pangkalpinang City, previous studies, and other relevant literature. The results are based on data from 17 sub-sectors of the creative economy, it is obtained that the culinary sub-sector is the most dominant for development in Pangkalpinang City.

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