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INDONESIA
IQTISHADequity jurnal MANAJEMEN
Published by Universitas Maarif Hasyim Latif
ISSN : -     EISSN : 26226367     DOI : 10.51804/iqtishad
Core Subject : Economy, Humanities, Social,
Humanities Economics, Econometrics & Finance Social Sciences
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
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 109 Documents
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PENGARUH ETHICAL LEADERSHIP TERHADAP INNOVATION WORK BEHAVIOR DENGAN LMX DAN SELF EFFICACY SEBAGAI VARIABEL MEDIASI Febriyanti, Mellyna Dwi; Nugroho, Sidiq Permono
IQTISHADequity jurnal MANAJEMEN Vol. 6 No. 1 (2023): Desember 2023
Publisher : FAKULTAS EKONOMI UNIVERSITAS MAARIF HASYIM LATIF

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51804/iej.v6i1.16287

Abstract

The purpose of this study is to analyse the effect of Ethical Leadership on Innovation Work Behavior with Lmx and Self Efficacy as mediating variables. This research uses quantitative methods. The data used in this research is primary data. The population in this study were employees of the Surakarta City Population and Civil Registration Office and the Surakarta City Regional Planning, Research and Development Agency (BAPPELBANGDA) Office. The sample technique used in this research is purposive sampling. In this study, the minimum sample taken was 140 respondents based on malhorta calculation. Questionnaire distribution is the data collection method in this study. The survey was made using a frequency scale and Likert scale format. Partial Least Square (PLS) data analysis using SMARTPLS software is the method used in this study. The results of this study are Ethical Leadership has a significant positive effect on Innovation Work Behaviour. Ethical Leadership has a significant positive effect on Leader Member Exchange. Ethical Leadership has a significant positive effect on Self Efficacy. Leader Member Exchange has a significant positive effect on Innovation Work Behaviour. Self Efficacy has a significant positive effect on Innovation Work Behaviour. Ethical Leadership has a significant positive effect on Innovation Work Behaviour mediated by Leader Member Exchange. Ethical Leadership has a significant positive effect on Innovation Work Behaviour mediated by Self Efficacy.
ACCOUNTING TREATMENT OF INVENTORY TRANSACTIONS IN PT. SOLINDO TAMA JAYA BUDURAN SIDOARJO Aprilya, Awita; Puspitaningrum Dewi Kartika, Titis
IQTISHADequity jurnal MANAJEMEN Vol. 6 No. 1 (2023): Desember 2023
Publisher : FAKULTAS EKONOMI UNIVERSITAS MAARIF HASYIM LATIF

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51804/iej.v6i1.16397

Abstract

Inventory is important for manufacturing companies. Inventories require proper management, recognition, measurement, recording and valuation, so that the company can provide useful information for evaluation and internal control. The purpose of this study is to identify the suitability of SAK-ETAP implementation of inventories in manufacturing companies. This research was conducted at one of the manufacturing companies engaged in the sponge industry, namely PT. Solindo Tama Jaya Branch Buduran Sidoarjo. In this study the data analysis technique used was descriptive qualitative using 2 (two) data sources, namely primary data and secondary data. Data collection techniques in this study used the method of observation (observation), interviews (interviews), and documentation. Based on the research that has been done, it can be concluded that the inventory accounting treatment at PT. Solindo Tama Jaya Branch Buduran Sidoarjo complies with SAK-ETAP in force in Indonesia. Conformity is reflected in the recognition, measurement, recording, assessment, and presentation of financial statements that are in accordance with the principles of SAK-ETAP
THE EFFECT OF FINANCIAL LITERACY, INCOME AND PER-CEIVED RETURN ON INVESTMENT DECISIONS Agustya Ningrum, Dewi; Susanti, Jenny
IQTISHADequity jurnal MANAJEMEN Vol. 6 No. 1 (2023): Desember 2023
Publisher : FAKULTAS EKONOMI UNIVERSITAS MAARIF HASYIM LATIF

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51804/iej.v6i1.16398

Abstract

This study aims to examine the influence of financial literacy, income, and return perception on investment decision-making among the people of Sidoarjo. The research method used was quantitative method with a sample of 100 respondents selected through purposive sampling technique. Data collected was through questionnaires and analyzed using statistical analysis technique, data quality testing, classical assumption testing, multiple linear regression analysis, and hypothesis testing. The research results demonstrate that financial literacy, income, and return perception both partially and simultaneously have a positive and significant impact on investment decision-making among the people of Sidoarjo. This indicates that the more financially literate people are, along with stable income and positive return perception, the more likely they are to make appropriate investment decisions. This research has important implications for enhancing financial literacy and understanding the importance of income and return perception in investment decision-making. This study is expected to provide recommendations to the government and financial institutions to enhance financial literacy and improve access to investment information for the public.
Analysis of the Relationship Between Gratification Seeking, Val-ue Shopping, Idea Shopping, Materialism, and Compulsive Buy-ing on Life Happiness and Self Esteem (Study on Female Con-sumers) Ayu Sekarsari, Larasati
IQTISHADequity jurnal MANAJEMEN Vol. 6 No. 1 (2023): Desember 2023
Publisher : FAKULTAS EKONOMI UNIVERSITAS MAARIF HASYIM LATIF

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51804/iej.v6i1.16399

Abstract

This study examines the relationship between This study examines the relationship between gratification seeking, value shopping, idea shopping, materialism, and compulsive buying on life happiness and self esteem (study on women online consumers). The type of research used is quantitative research through a consumer survey approach. The sampling technique applied is purposive sampling. Data was collected using a survey method through google forms filled out by respondents. The research sample used was 200 female respondents who are E-Commerce users, especially respondents who are in the Surabaya area. Meanwhile, in this study, the tests used in statistical analysis were hypothesis testing with PLS-SEM (Partial Least Square Structural Equation Modeling) and WarpPLS 7.0 software. Based on the management results, (1) Gratification seeking has a significant effect on compulsive buying; (2) Value shopping has no significant effect on compulsive buying : (3) Idea shopping has a significant effect on compulsive buying ; (4) Materialism has a significant effect on compulsive buying ; (5) Compulsive buying has a significant effect on life happiness; and (6) Compulsive buying has a significant effect on self esteem
The Influence of Organizational Commitment, Fraud Seriousness Level, Personal Cost, and Professional Commitment on Whistle-blowing Intentions Rahmanesya, Audria; Oktarina, Dian
IQTISHADequity jurnal MANAJEMEN Vol. 6 No. 1 (2023): Desember 2023
Publisher : FAKULTAS EKONOMI UNIVERSITAS MAARIF HASYIM LATIF

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51804/iej.v6i1.16406

Abstract

Whistleblowing is an action taken by one or more people to uncover fraudulent behavior, both companies and individuals who commit fraud against other parties. This study examines the effect of organizational commitment, seriousness level of fraud, personal costs, and professional commitment on whistleblowing intentions. The research method used in this study is quantitative, with primary data obtained from distributing questionnaires. The population in this study are employees at commercial banks in the city of Surabaya. Sampling in this study using a purposive sampling method. The data in this study were processed using Partial Least Square Structural Equation Modelling (PLS-SEM) with SmartPLS 3.0 software. The results of this study state that organizational commitment has a positive effect on whistleblowing intentions. The seriousness level of fraud has a positive effect on whistleblowing intention. Personal costs do not affect whistleblowing intentions. Professional commitment does not affect whistleblowing intentions.
Influence Of Determinant Factors On Report Quality Nagekeo District Skpd Finance Beka Yuju, Susana Clarica; Ekaningtias, Diah
IQTISHADequity jurnal MANAJEMEN Vol. 6 No. 1 (2023): Desember 2023
Publisher : FAKULTAS EKONOMI UNIVERSITAS MAARIF HASYIM LATIF

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51804/iej.v6i1.16407

Abstract

This study aims to determine the effect of Accounting Information Systems, Government Accounting Standards, Organizational Culture, and Internal Control Systems on the quality of SKPD financial reports in Nagekeo Regency. In this study, the population used was SKPD employees in Nagekeo Regency, and the sample for this study was 74 employees in the finance department—the selection of pieces was based on the purposive sampling technique. The data collected is primary data obtained from distributing questionnaires. The analytical method used uses the outer model and inner model. For data analysis, they were tested using SmartPLS 4.0. The results of this study indicate that the Accounting Information System has an effect on the Quality of SKPD Financial Reports in Nagekeo Regency, Government Accounting Standards have no effect on the Quality of SKPD Financial Reports in Nagekeo Regency, Organizational Culture has no impact on the Quality of SKPD Financial Reports in Nagekeo Regency, and the Internal Control System has an effect on Report Quality SKPD Finance of Nagekeo Regency.
Analysis Of GC Coffee Product Quality At Pt.X Ardhyani, Ika Widya; Anshori, Moch; Yucha, Nikma; Adriansyah, Gusti; Alfian, Andi; Pramudita, Rezki Aulia
IQTISHADequity jurnal MANAJEMEN Vol. 6 No. 1 (2023): Desember 2023
Publisher : FAKULTAS EKONOMI UNIVERSITAS MAARIF HASYIM LATIF

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51804/iej.v6i1.16408

Abstract

PT. X is a manufacturing company engaged in the processing of coffee beans. In line with its development, PT. X innovates in creating new products, one of which is GC coffee, which is a combination of creamer, coffee powder, milk powder, and sugar. In the production process, the company strives to always provide the best for consumers in terms of quality and price. The quality improvement method is the seven tools, which is a method to find out the root causes of problems. The tools used to analyze this research are flowcharts, check sheets, Pareto charts, control charts, histograms, distribution diagrams, and Root Cause Analysis (RCA). The results of the data analysis revealed that non-standard product types occurred for GC coffee products during January and June—total production from January to June: 2,372,411 sachets, Number of defects: 148,820 sachets. Three factors cause defects: taste mismatch: 7,120 sachets, inappropriate packaging: 73,323 sachets, improper weight: 68,377 sachets. Based on the results of calculations and analysis using the seven tools method and the 5 whys method, the most dominant defect is inappropriate packaging, so the proposed improvements are focused on these defects. The progress made is maintenance and continuous repair of machines with problems, complying with the SOP that has been set by the company correctly, and scheduling machine maintenance.
PREPARING A FURNITURE BUSINESS DEVELOPMENT STRATEGY (CASE STUDY: CV. TUNGGAL JAYA MANDIRI) Damayanti, Elvira Kurnia; Retnowati, Dini; Dwi Puspita, Asri
IQTISHADequity jurnal MANAJEMEN Vol. 6 No. 1 (2023): Desember 2023
Publisher : FAKULTAS EKONOMI UNIVERSITAS MAARIF HASYIM LATIF

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51804/iej.v6i1.16409

Abstract

CV. Tunggal Jaya Mandiri is a manufacturing company that produces furniture in the Jetis sub-district, Mojokerto Regency. The products it makes are pretty well known by the public in the market even though it has many competitors in the same field. In 2022, sales fluctuated and did not reach the target. This is because the company currently does not have proper strategic planning. Therefore, it is necessary to have good strategic planning using three stages of strategy preparation: the input stage, the matching stage, and the decision stage. The input stage is used to identify environmental factors internally and externally using the IFE, EFE, and CPM matrices. At the matching set, SWOT and Internal-External matrices are used. The results obtained from the calculations are the total weighted IFE value of 2.72 and EFE of 2.75. The IE matrix shows the company's position in quadrant V. For this quadrant position; the appropriate strategy is to maintain it through market penetration and product development. The alternative approach obtained is processed into the decision stage with the QSPM matrix, and the primary system is to innovate technology-based furniture products with a TAS value of 6.45.
Strategi Pemasaran Menggunakan Iklan Digital Marketing Berbasis SEO (Search Engine Optimization) Santoso, Agung; Panglipursari, Dwi Lesno; Fikri, Abu Amar
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.v6i2.16412

Abstract

Digital marketing advertising is a form of marketing that a company or brand uses to promote products using digital media or the internet. It aims to provide information and influence the public to buy and use its products. One of the digital marketing techniques used is SEO. SEO preparation is the first step before conducting an SEO process. It involves preparing the rules for using keywords used from both online ads, social media, and external links on each media. So when visitors want to search for information, they type keywords into Google. The SEO process will work according to the rules consisting of title, description and tags then it will be directly optimized. Optimization is divided into 2, namely on-page optimization, namely how to optimize content to increase visibility and improve performance on a website page. Off-page optimization is a way to optimize a website and improve performance from outside the website page
THE INFLUENCE OF PROFITABILITY, DER, AND EPS ON SHARE PRICES OF PUBLIC COMPANIES IN THE HEALTHCARE SECTOR Kurniawan, Raden; Aghe Africa, Laely
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.v6i2.16464

Abstract

ABSTRACT This research aims to determine the effect of profitability, DER (Debt to Equity Ratio) and EPS (Earning Per Share) on share prices. This research uses 49 healthcare sector financial report data for a period of 5 years, namely between 2016 and 2020. In this research, several independent variables are used, including Profitability which is proxied by the ROA (Return On Asset) ratio, DER (Debt to Equity Ratio) and EPS (Earnings Per Share). The results of this research are that ROA and EPS have an effect on share prices and DER has no effect on share prices ABSTRAK Penelitian ini bertujuan untuk mengetahui pengaruh profitabilitas, DER (Debt to Equity Ratio) dan EPS (Earning Per Share) terhadap Harga Saham. Penelitian ini menggunakan sebanyak 49 data laporan keuangan sector healthcare dengan periode selama kurun waktu 5 tahun yaitu antara tahun 2016 sampai dengan tahun 2020. dalam penelitian ini menggunakan beberapa variabel indepeneden antara lain Profitabilitas yang diproksikan dengan rasio ROA (Return On Asset), DER (Debt to Equity Ratio) dan EPS (Earning Per Share). Adapun hasil dari penelitian ini adalah bahwa bahwa ROA dan EPS berpengaruh terhadap Harga Saham dan DER tidak berpengaruh terhadap Harga Saham.

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