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Contact Name
Nikma Yucha
Contact Email
iqtisad@umaha.ac.id
Phone
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Journal Mail Official
iqtisad@umaha.ac.id
Editorial Address
Jl Ngelom Megare, Taman, Sidoarjo, Jawa Timur
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Jawa timur
INDONESIA
IQTISHADequity jurnal MANAJEMEN
ISSN : -     EISSN : 26226367     DOI : 10.51804/iqtishad
Asset-liability management, corporate governance Auditing, bank assurance, banking crises, investment banking, central banks Derivatives, structured financial products Efficiency, performance, technological progress Financing decisions, financial institution management Regulation, supervision, standards, accountability Environmental/financial/management/social accounting Risk management, internal control Asset pricing, financial engineering Bankruptcy prediction/determinants Corporate finance, venture capital Credit risk modelling/management Foreign exchange markets Law and finance, mergers and acquisitions Mutual funds/portfolio management
Articles 109 Documents
The Influence Of Service Quality And Marketing Mix On Customer Satisfaction Gama, Jaya Adi; Putri, Safira Rifnu; Kuat Prabowo, Pancanto
IQTISHADequity jurnal MANAJEMEN Vol. 6 No. 2 (2024): Juni 2024
Publisher : FAKULTAS EKONOMI UNIVERSITAS MAARIF HASYIM LATIF

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51804/iej.v6i2.16546

Abstract

The aim of this research is to be able to analyze and determine (1) the influence of promotions on customer satisfaction, (2) the influence of service quality on customer satisfaction, (3) the influence of product quality on customer satisfaction, (4) the influence of promotion quality, service quality and product quality on customer satisfaction. . This research is survey research. The population in this research is consumers of the Arcana audio sound system shop in the Sukodono area. The sample size for this survey was 38 respondents. The sampling method uses a deliberate sampling technique, namely determining the sample based on certain considerations. The data collection technique uses a questionnaire by giving respondents a list of statements. This research uses multiple linear regression tools using the SPSS 23.0 for Windows program. Based on the results of data analysis, we found that product quality collectively has a positive and significant influence on customer satisfaction. This can be seen from the ttug value of 5.518 > ttable 2.034 and the significance value of 0.000 < 0.05. Meanwhile, promotion and product quality, on the other hand, do not affect customer satisfaction. The F test results showed that the Fcount value was 16.494 > Ftable 2.88 and the significance value was 0.000 < 0.05. From this, it can be concluded that together promotional variables, service quality and product quality have a positive and significant influence on customer satisfaction. From the results of the analysis, a coefficient of determination (R2) score of 0.593 can be obtained. This means that the three variables of promotion, service quality and product quality together contribute 59.3% to customer satisfaction.
Analysis of the Application of SAK EMKM (Accounting Standards for Micro, Small and Medium Entities) in the Preparation of Simple Financial Reports in TUNGKU IBU MSMEs Ekasari, Ratna; Aisyah, Siti
IQTISHADequity jurnal MANAJEMEN Vol. 6 No. 2 (2024): Juni 2024
Publisher : FAKULTAS EKONOMI UNIVERSITAS MAARIF HASYIM LATIF

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51804/iej.v6i2.16548

Abstract

This research methodology uses qualitative descriptive data using primary and secondary data taken from Tungku Ibu, an MSME company. Data collection was carried out through observation, interviews and documentation.The results of this study show that: 1) the financial recording system is implemented manually and is still very simple, 2) Tungku Ibu UMKM does not carry out financial reporting in accordance with SAK EMKM, 3) The inhibiting factor is the failure to implement SAK EMKM UMKM Tungku Ibu UMKM business due to internal factors in the form of ignorance , lack of discipline and manpower. Meanwhile, external factors are the parties who have an interest in the transaction.
Enhancing Product Quality and Process Capability in the Indonesian Furniture Industry through Six Sigma DMAI Implementation: A Case Study on Laminating Defects Retnowati, Dini; Priyanto, Rido Agus; Widya Ardhyani, Ika; Anshori, Moch
IQTISHADequity jurnal MANAJEMEN Vol. 6 No. 2 (2024): Juni 2024
Publisher : FAKULTAS EKONOMI UNIVERSITAS MAARIF HASYIM LATIF

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51804/iej.v6i2.16559

Abstract

Product quality is critical in today's competitive business environment, as it determines customer satisfaction, operational efficiency, and market competitiveness. Variability in the production process is often the main cause of product defects, which lowers customer satisfaction and increases production costs. The Six Sigma method with the DMAI (Define, Measure, Analyze, Improve) approach can reduce variability and improve process capability. This study focuses on implementing Six Sigma in the Indonesian furniture industry, which saw a 28.93% increase in export value in 2021 but still needs to improve with product quality consistency. One furniture manufacturer experienced a laminating defect rate of 3%, exceeding the company's standard of 1%. Through the DMAI phases, this research identifies the leading causes of defects and develops improvement recommendations. Analysis using control charts, DPMO, Pareto diagrams, FMEA, and RCA revealed that most defects are caused by human factors, such as operators not performing machine checks and cleanings and using wooden pallets that do not meet standards. Improvement recommendations include creating standard checklists, conducting regular training, and implementing monitoring systems for machine checks, pallet cleaning, and setting pallet standard specifications. Implementing Six Sigma is expected to improve process capability, reduce defects, and enhance the company's competitiveness in the global market.
THE INFLUENCE OF PERCEPTIONS ABOUT ACCOUNTING, ACCOUNTING KNOWLEDGE AND IMPLEMENTATION OF EMKM SAK ON THE USE OF ACCOUNTING INFORMATION IN FOOD & BEVERAGE MSMEs IN SIDOARJO DISTRICT Ningrum, Dewi Agustya; Mirda, Maulidia Sifa'atul; Wiraswati, Mitha Otik; Wulansari, Yuli Yanti
IQTISHADequity jurnal MANAJEMEN Vol. 6 No. 2 (2024): Juni 2024
Publisher : FAKULTAS EKONOMI UNIVERSITAS MAARIF HASYIM LATIF

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51804/iej.v6i2.16582

Abstract

Research was carried out to find out whether the Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM) if implemented by micro, small and medium entities in Indonesia in preparing financial reports could have a positive impact. By examining the influence of accounting perceptions, accounting knowledge, and implementation of SAK EMKM on the use of accounting information by MSME business actors. MSMEs have an important role in the Indonesian economy, but many of them still do not utilize accounting information optimally. Based on these reasons This research was conducted to find out how the use of SAK EMKM can help MSMEs utilize accounting information more optimally. In research that has been carried out using mQuantitative method with a Likert scale questionnaire as the main instrument for collecting data from 100 MSMEs in Indonesia. The sample was selected using a purposive sampling technique. The results of multiple linear regression analysis using the SPSS version 25 program show that the views, understanding and implementation practices of SAK EMKM have a positive and significant influence on the use of accounting information by MSME actors. Conclusions from research that has been carried out that the use of SAK EMKM can help MSMEs utilize accounting information more optimally. Therefore, MSMEs should consider policies that place more emphasis on the views, understanding and practices of SAK EMKM to increase the use of accounting information in their strategies. This is very important to strengthen financial performance, encourage business growth, and make more value for MSMEs for competitiveness in the future. Study Also expected Can give contribution knowledge for developing accounting systems for MSMEs in Indonesia.
The Impact of Price Perceptions, Social Media Marketing and Brand Image on Purchasing Decisions of Pink Flash Cosmetics Makeup Products Erly Herlynda, Berliana; Pramudita, Rezki Aulia
IQTISHADequity jurnal MANAJEMEN Vol. 6 No. 2 (2024): Juni 2024
Publisher : FAKULTAS EKONOMI UNIVERSITAS MAARIF HASYIM LATIF

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51804/iej.v6i2.16594

Abstract

This study aims to analyze the influence of price perception, social media marketing and brand image on purchasing decisions on Pink Flash brand cosmetic makeup products. Pink Flash is a brand from China that is engaged in makeup and skincare with a price benchmark that is considered quite affordable. This study is quantitative research with a multiple regression analysis method where the data collection technique is by questionnaire method, data analysis software in this study uses SPSS 25 program tools. The results of the study were: (1) price perception had a positive and significant effect on purchase decisions (Sig = 0.004 < 0.05; ? 0.474). (2) social media marketing has a positive and significant effect on purchasing decisions (Sig = 0.000 < 0.05; ? 0.611). (3) brand image has a positive and significant effect on purchase decisions (Sig = 0.000 < 0.05; ? 0.745). Meanwhile, the simultaneous influence of price perception, social media marketing and brand image on purchase decisions was 0.524. Which means that all X variables in this study have an effect of 52.4% on purchase decisions and the remaining 47.6% are influenced by other variables that are not studied.
The Role Of Economic Growth : The Effect Of Regional General Income And Balancing Fund On Capital Expenditure Carissa Endarto, Laurenthia; Ekaningtias, Diah
IQTISHADequity jurnal MANAJEMEN Vol. 6 No. 2 (2024): Juni 2024
Publisher : FAKULTAS EKONOMI UNIVERSITAS MAARIF HASYIM LATIF

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51804/iej.v6i2.16596

Abstract

This study uses the dependent variable, namely capital expenditure calculated by expenditure on land, equipment and machinery, buildings and buildings, roads, irrigation, networks, and other fixed assets and the independent variable is the original opinion of the region and the balancing fund measured using the amount of each district government in East Java Province. With the population of all districts registered with the Central Statistics Agency (BPS) with a sample of 29 districts for the 2019-2022 period. Sampling is carried out by purposive sampling method, where samples are selected based on criteria made by researchers. Data were analyzed by descriptive analysis techniques, classical assumption tests and Moderated Regression Analysis (MRA) using SPSS 26. The results of this study show that regional general income affects capital expenditure, balancing funds affect capital expenditure, while with economic growth, regional original income has no effect and balancing funds affect capital expenditure.
School Principal Leadership Management, Motivation, And Work Climate On Teacher Performance Taman 3 State Smp Dewi, Nuning Nurna; Ardianto, Bambang
IQTISHADequity jurnal MANAJEMEN Vol. 6 No. 2 (2024): Juni 2024
Publisher : FAKULTAS EKONOMI UNIVERSITAS MAARIF HASYIM LATIF

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51804/iej.v6i2.16597

Abstract

This research aims to investigate and assess the influence of school principal management, motivation, and working environment conditions on teachers' performance at SMP Negeri 3 Taman. This study employs a quantitative approach by collecting data through distributing questionnaires to teachers. The research sample is drawn from the entire population of teachers at SMP Negeri 3 Taman. Data analysis involves simple linear regression and multiple linear regression tests to evaluate the impact of school principal management, motivation, and working environment on teachers' performance. These findings underscore the importance of the school principal's role in creating a conducive work environment and motivating improved teacher performance. Moreover, the research highlights the importance of motivation and positive working environments in enhancing overall teacher performance. The implications of this research emphasize the need for greater focus on school management, providing adequate motivation for teachers, and enhancing a conducive working environment as a comfortable place for learning and work.
The Influence of Online Service Quality on Consumer Satisfaction of Hijama Patients in Sidoarjo Mochamad Samsi; Putra, Iswidana Utama; Widhi Yanti, Dyah Agustin
IQTISHADequity jurnal MANAJEMEN Vol. 7 No. 1 (2024): Desember 2024
Publisher : FAKULTAS EKONOMI UNIVERSITAS MAARIF HASYIM LATIF

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51804/iej.v7i1.16846

Abstract

This study aims to examine the impact of perceived service quality, online customer reviews, and online customer ratings on consumer satisfaction with online services. The hypothesis tested is that these variables significantly affect customer satisfaction. A quantitative approach was used with data collected through a structured questionnaire distributed to 60 online service users selected through purposive sampling. Multiple linear regression analysis was used to assess the relationship between variables. The results show that perceived service quality has the strongest positive influence on consumer satisfaction, followed by online customer ratings and reviews. The findings emphasize the importance of improving service quality and managing customer feedback online to increase satisfaction. This research contributes new knowledge about consumer behavior in online platforms by highlighting the interrelationships between service quality, customer reviews, and ratings. The originality of this research lies in its examination of how these factors collectively affect consumer satisfaction, providing valuable insights for businesses aiming to improve their online services and customer relationships..
The Influence of Education Level, Training, and Teaching Experience on the Performance of Junior High School Teachers at SMP Negeri 3 Taman Dewi, Nuning Nurna; Romlah, Dewi Siti
IQTISHADequity jurnal MANAJEMEN Vol. 7 No. 1 (2024): Desember 2024
Publisher : FAKULTAS EKONOMI UNIVERSITAS MAARIF HASYIM LATIF

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51804/iej.v7i1.16852

Abstract

This study aims to determine the effect of education, training, and work experience levels on the performance of SMP Negeri 3 Taman teachers. This research is a quantitative study, sampling using saturated sampling (census) where all members of the population are used as a sample of 43 teachers of SMP Negeri 3 Taman. The data collection technique uses questionnaires on the level of education, training, work experience, and teacher performance. Before the questionnaire was used, validity and reliability tests were first carried out with Alpha Cronbach. The analysis method uses multiple linear regression. Hypothesis tests are carried out Normality tests and regression meaningfulness tests. The analysis tool uses IBM SPSS Statistics Version 23. The results showed a significant influence between the independent variable and the dependent variable. The level of education has a positive and significant effect on the performance of SMP Negeri 3 Taman teachers with a significance value (0.000) < a (0.05). There is a significant effect of training on the performance of SMP Negeri 3 Taman teachers with a significance value (0.005) < a (0.05). Work experience has a positive and significant effect on the performance of SMP Negeri 3 Taman teachers with a significance value (0.005) < a (0.05). The level of education, training, and work experience have a significant effect on the performance of SMP Negeri 3 Taman teachers. These findings indicate efforts to improve the level of education, providing relevant training for SMP Negeri 3 Taman teachers in improving the quality of their performance. In addition, teaching experience also needs to be considered and supported so that teachers can continue to develop their skills and knowledge in facing new challenges in the world of education. The implications of the study confirm the importance of the level of education, training, teaching experience in improving teacher performance. Policies and strategies are needed including periodic training, fostering teaching experience to design appropriate programs in improving the overall quality of teacher education.
Analisis Penerapan Aplikasi Akuntansi Berbasis Android Si Apik untuk Meningkatkan Kualitas Laporan Keuangan pada Tiga Sektor Usaha Ningrum, Dewi Agustya; Fifiatul Nabila, Natasya Qisti; Wiraswati, Mitha Otik; Yuliansyah, Rizki Bachtiar
IQTISHADequity jurnal MANAJEMEN Vol. 7 No. 1 (2024): Desember 2024
Publisher : FAKULTAS EKONOMI UNIVERSITAS MAARIF HASYIM LATIF

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51804/iej.v7i1.16853

Abstract

In the current digital era, it requires society to make changes because technological developments can be used to meet information needs. Technology has become part of society's need to obtain various information quickly and easily. Because the ease of information technology also has an impact on the financial sector. This research aims to determine the effectiveness of implementing the Si Apik application in improving the quality of financial reports in three business sectors. It is hoped that this research will help simplify the recording and preparation of financial reports and determine the effectiveness of implementing the Si Apik application in the three business sectors of manufacturing, trade and services. This research uses qualitative research methods with descriptive methods that apply data collection techniques, namely interviews, documentation and observation. The data sources for this research are primary and secondary data. Based on the research results, the "SI APIK" application has met the need to assist in financial management at Bakso Cak Gisi MSMEs, Toko Roby and Rafa Motor Workshop and can improve the weaknesses of the old system and with the presence of Si Apik the company is able to improve the quality of reports his finances. The author's suggestion for MSMEs is that they can continue to use the Si Apik application to record their financial transactions, so that it can help to find out the profits and losses obtained, inventory stock that will run out, and archiving data is done neatly in the Si Apik application. It is hoped that future researchers will be able to apply the Si Apik application to other business sectors such as agriculture, aquaculture, capture fisheries and animal husbandry.

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