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Desy Lusiyana
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INDONESIA
Journal Of Economic Sciences (Ekuisci)
Published by Ann Publisher
ISSN : 3046837X     EISSN : 30470579     DOI : https://10.62885/ekuisci.v1i1
Core Subject : Economy,
Economics, Econometrics & Finance
is a peer-reviewed journal that publishes scientific articles in the field of economics. Articles published in the Ekuisci Journal include original scientific research results (top priority), new scientific review articles (not priority), and the results of studies in the field of economics.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 74 Documents
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Factors Affecting Work-Life Balance in Women Academics in Tasikmalaya Ramadhani, Indi; Indah Bintari, Vivi; Shonia Az Zahra, Qiny
Jurnal Ekuisci Vol 2 No 4 (2025): Vol 2 No 4 March 2025
Publisher : Ann Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62885/ekuisci.v2i4.657

Abstract

Background. Work-life balance is something that is highly coveted by female academics. Conditions that allow employees to work optimally in the office and still be able to carry out their personal lives as social beings. The number of female lecturers in Tasikmalaya is increasing from year to year. For female academics, work-life balance is a costly luxury. Obligations as housewives and the need to express themselves outside as female academics need understanding from the campus to facilitate this need. Aims. Based on this description, it is necessary to conduct a study on the factors that affect Work-Life Balance in female academics in Tasikmalaya. Methods. The research method used is a survey method, with data collection techniques using a questionnaire given to female academics in Tasikmalaya as respondents, amounting to 129 of 384 registered at PDDIKTI. Data analysis and hypothesis testing in this study used Multiple Regression Analysis. Result. The research results indicate that emotional intelligence, burnout, work facilities, role conflicts, and commitment to the work-life balance of female academics in Tasikmalaya are influenced simultaneously and partially. Conclusion. Based on the regression equation, work facilities contribute the most to the work-life balance of female academics in Tasikmalaya. This shows that female academics in Tasikmalaya have support in balancing their work lives amid role conflicts and a tendency to experience burnout. Implementation. With the ability to overcome burnout and handle role conflicts that arise with the support of work facilities, emotional intelligence, and high commitment, women academics in Tasikmalaya can still create a work-life balance.
Examining the Moderating Role of Compensation in the Relationship between Morality and Internal Control to Accounting Fraud Syahrudin, Muhammad; Susanto, Sani
Jurnal Ekuisci Vol 2 No 5 (2025): Vol 2 No 5 May 2025
Publisher : Ann Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62885/ekuisci.v2i5.744

Abstract

Background.  Micro, Small, and Medium Enterprises (MSMEs) sustainability is threatened by fraud in financial statements, which poses a serious threat, especially in terms of accountability and access to external financing. MSMEs often face limitations in internal control systems, a lack of competent human resources in the financial sector, and weak separation of functions, which opens up loopholes for fraudulent practices. Aim. This study aims to empirically test how compensation moderates the influence of morality and internal control on the tendency of accounting fraud in the UMKM sector in Cimahi City. The study's results are expected to make a theoretical contribution in the development of financial literature and individual morality, as well as a practical contribution in efforts to prevent accounting fraud among MSME actors. Methods. This research uses a quantitative approach using descriptive and verification designs. The population in this study consisted of 25 MSMEs in Cimahi City that had penetrated the global market and were under the auspices of the Department of Trade, Cooperatives, MSMEs, and Industry (Disdagkoperind) of Cimahi City. The sample in this study was the entire population, namely 25 MSMEs, from each MSME, two respondents were taken as a representation of the quality of financial statements, with qualifications as owners and accounting staff. Data analysis in this study was carried out using the Structural Equation Modeling method based on Partial Least Squares (SEM-PLS) with the help of SmartPLS software. Result. Internal Control on Accounting Fraud through Compensation Suitability has an indirect effect, which means mediation occurs. Conclusion. The results showed that (1) Compensation suitability has an influence on accounting fraud (2) Internal control has a significant effect on accounting fraud with a strong level of influence (3) Internal control has a very significant effect on compensation suitability (4) The indirect effect of Internal Control on Accounting Fraud through Compensation Suitability has an indirect effect which means mediation occurs. (5) Individual morality does not affect internal control or accounting fraud. Implementation. MSMEs should establish transparent, measurable performance-based incentive structures that ensure internal equity and avoid compensation schemes that risk encouraging opportunistic behaviour
Capacity Building of Village Apparatus through Training Needs Analysis in Cibunar Village, Tarogong Kidul District, Garut Regency Setiadi, Ade; Kania, Ikeu; Akbar, Gugun Geusan
Jurnal Ekuisci Vol 2 No 5 (2025): Vol 2 No 5 May 2025
Publisher : Ann Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62885/ekuisci.v2i5.745

Abstract

Background. In an era that continues to develop, village officials are expected to be able to follow the flow of change that includes the dynamics of government regulations, information technology advancements, and social transformation in the community. Their duties now focus not only on the administrative aspect but also include essential roles as quality public service providers, transparent financial managers, and drivers of citizen participation in the village development process. Aims. The research titled Enhancing the Capabilities of Village Apparatus through Training Needs Analysis in Cibunar Village, Tarogong Kidul District, Garut Regency aims to identify key areas of training essential for improving the effectiveness of village officials in handling administrative functions and delivering quality public services. Methods. This study is grounded in realizing that village autonomy, as outlined in the Village Law, demands qualified and adaptable human capital. Using a descriptive qualitative approach, data were gathered through in-depth interviews and participatory observation involving village leaders selected based on their relevance and roles. Result. The study found that the most pressing training needs include administrative skills, the integration of technology, and communication proficiency, with administrative and technological competencies ranked as top priorities. The training needs were assessed across three main aspects: organizational structures, job-related responsibilities, and individual skillsets. This comprehensive method provides a solid framework for designing practical and targeted training initiatives. Conclusion. The study concludes that training programs tailored to the actual challenges faced in the field can significantly improve the performance of village apparatus. Implementation. These outcomes support evidence-based policy-making and enhance local governance, especially in pursuing sustainable and adaptive administrative systems.
Analysis of Planning and Budgeting of Food and Animal Security Village Funds in Sukalaksana Village, Talegong District, Garut Regency Putradi, Didit Fajar; Akbar, Gugun Geusan; Kania, Ikeu; Mulyaningsih, Mulyaningsih; Ulumudin, Aceng
Jurnal Ekuisci Vol 2 No 5 (2025): Vol 2 No 5 May 2025
Publisher : Ann Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62885/ekuisci.v2i5.746

Abstract

Background. The village fund's mandatory spending policy of 20% for food and animal security programs aims to encourage villages to develop resilient and adaptive local food systems. Implementing, planning, and budgeting food security programs at the village level still face a number of challenges, including Sukalaksana Village, Talegong District, and Garut Regency. Aims. The purpose of this study is to analyze the planning and budgeting of village funds and to analyze the impact of the implementation of food and animal security programs in Sukalaksana Village. Methods. The research method used is a qualitative approach with data collection techniques carried out through a Desk Study on the planning and budgeting documents of Sukalaksana Village and in-depth interviews. Result. The results showed that the planning and budgeting of village funds for food and animal security are based on priority needs, transparency, participation, and performance-based. Conclusion. The impact of the food and animal security program, in the form of farm roads and construction, increases food affordability through increasing food distribution and agricultural product transportation costs efficiency by 62.5%. Implementation. Provide substantial evidence for local governments that the allocation of Village Funds for food and animal security programs can have a real impact on the welfare of village communities if managed in a participatory and needs-based manner. Meanwhile, for the Village Government, this result reinforces the importance of compiling planning and budgeting documents that not only meet the administrative aspects but also focus on results and sustainability
Accrual-Based Accountability of Budgeting Realization Report in a Government Institution Setiawan, Eko; Juanda, Ahmad; Leniwati, Driana
Jurnal Ekuisci Vol 2 No 6 (2025): Vol 2 No 6 July 2025
Publisher : Ann Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62885/ekuisci.v2i6.748

Abstract

Background. A system that can generate more accurate financial reports and other financial data, such as information on the government's financial performance, accountability, and situation, is required. Accrual-Based Government Accounting is a Government Accounting Standard that uses the APBD as a basis to recognize revenue, expenditure, and financing in budget implementation reporting, as well as revenues, expenses, assets, debts, and equity in accrual-based financial reporting. Aims. The purpose of this study is to comprehend how the new institutional analysis theory is applied. The demand for legal products drives changes in information technology. Methods. The author uses a qualitative descriptive method, analyzing the data through case studies, based on the organizational changes. Coercive isomorphism and normative isomorphism are two distinct phenomena that are indicated by the symptoms they exhibit. Result. In addition to reflecting current financial realities, including long-term liabilities, financial statements become increasingly thorough. The government can more fully display its rights and responsibilities by including its debts, receivables, assets, and expenses in addition to its financial inflows and outflows. Go ahead. Conclusion. Because financial data is more precise and comprehensive, the government can better plan and manage its finances. Regulatory changes, HR training, and the accounting information system all require updates. Implementation. A cost-benefit analysis allows the government to evaluate program performance in greater detail
Investor Perception in Investment Decisions in the Southeast Minahasa Region Lalamentik, Olivia Josefien; R.M Sinolungan, Alzefin Yolandi; Hercyliana Langie, Jessylistiana
Jurnal Ekuisci Vol 1 No 6 (2024): Vol 1 No.6 July 2024
Publisher : Ann Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62885/ekuisci.v1i6.750

Abstract

Background. Investment is an assessment of a developing area. More and more investors are investing in a region, considering that the region has investment policies that can support economic growth. Purpose. This study aims to determine investor perceptions of Southeast Minahasa's investment decisions. Method. This research is a survey with quantitative research. The population and sample are 80 respondents (full sample). Data collection techniques include observation, interviews, questionnaires, and documentation. Result. Considering that North Minahasa is still a new district, they are trying to continue to increase the level of investment so that it can be appropriately realized, especially in investing in capital goods that can improve local income and make financing assets for the development of Southeast Minahasa Efforts to make Southeast Minahasa a destination for investment cities, are greatly influenced by the perception of influential investors in accessing investment activities. Regions are included in import export activities with favorable stock price considerations, guaranteed national stability, and the prospective existence of banking institutions that play an active role. Conclusion. Investors' perceptions include government policies, economic growth rates, imports and exports, stock prices, national stability, and banking institutions. To increase investment activities, it is necessary to consider the perception of investors who support obtaining opportunities so that Southeast Minahasa becomes the central investment district in the North Sulawesi region.
Government Policy in the Management and Handling of Investment in Southeast Minahasa Lalamentik, Olivia Josefien; R.M Sinolungan, Alzefin Yolandi; Hercyliana Langie, Jessylistiana
Jurnal Ekuisci Vol 2 No 5 (2025): Vol 2 No 5 May 2025
Publisher : Ann Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62885/ekuisci.v2i5.751

Abstract

Background. The issues that have hit Southeast Minahasa Regency in the last five years are related to investment development, low technical policy formulation in the field of investment, considering that many things related to investor perception have not provided strong support for the implementation of increased investment activities. Purpose. To find out and analyze the influence of government policies, economic growth rates, export imports, stock prices, national stability and banking institutions as factors that affect Southeast Minahasa investment Method. This research is survey with quantitative research. The population and sample are 80 respondents (full sample). Data collection techniques use observation, interviews, questionnaires, and documentation techniques. The data were analyzed by multiple linear regression. Result. Investment is greatly influenced by government policies, economic growth rates, imports and exports, stock prices, national stability, and banking institutions in Southeast Minahasa Regency. Conclusion. Government policies in managing and handling investments in Southeast Minahasan affect the level of economic growth, exports and imports, stock prices and national stability.
Analysis of Village-Owned Enterprises (BUMDes) in Economic Empowerment and Extreme Poverty Alleviation in Rural Areas Gumilar, Budi Gan Gan; Kania, Ikeu
Jurnal Ekuisci Vol 2 No 5 (2025): Vol 2 No 5 May 2025
Publisher : Ann Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62885/ekuisci.v2i5.752

Abstract

This study aims to examine the role of Village-Owned Enterprises (BUMDes) in economic empowerment and extreme poverty reduction in Garut Regency, focusing on five villages that have active BUMDes. Based on data analysis, the results of the study show that BUMDes play an important role in improving the welfare of rural communities through economic empowerment and reducing extreme poverty. The institutional performance of professionally managed BUMDes, with a clear organizational structure, high accountability, and a focus on local potential-based businesses, has been proven to support economic empowerment significantly. Economic empowerment carried out by BUMDes has succeeded in reducing the extreme poverty rate through increasing income and quality of life for village communities. In addition, the active participation of the community in the planning and management of BUMDes strengthens the impact of economic empowerment. Support from the government and village assistants, through training, capital provision, and policies that support business innovation, also strengthens the performance of BUMDes. Innovation in business models and business diversification are key to the sustainability and scalability of empowerment programs. These findings support community-based development theory and social business concepts, which emphasize the importance of local institutions in economic empowerment. Based on the results of the study, it is recommended that the government and related parties increase support for the development of BUMDes through policies, training, and capital provision, as well as strengthen community participation in the management of BUMDes to increase the impact of economic empowerment in rural areas.
Analysis Of Non-Performing Financing Factors In Sharia Savings And Loans Cooperative (KSPPS) Alfa Mar’atus Sholihah, Cirebon City Safitri, Nanda Aisyah; Sari, Linda; Sutirwan Wahdiat, Irwan; Mardi, Mardi
Jurnal Ekuisci Vol 2 No 6 (2025): Vol 2 No 6 July 2025
Publisher : Ann Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62885/ekuisci.v2i6.758

Abstract

Aims. This research was conducted to identify various factors contributing to the emergence of Non-Performing Financing (NPF) in the Sharia Cooperative Alfa Mar’atus Sholihah. Methods. This study uses a descriptive, qualitative approach categorized as field research. The main data source comes from primary data collected through observations, interviews, and documentation involving the secretary and employees of the Sharia Savings and Loans Cooperative Alfa Mar’atus Sholihah. Results. The findings indicate that the factors causing NPF in the Sharia Cooperative Alfa Mar’atus Sholihah consist of internal factors, such as the financing process and the profit-sharing system, as well as external factors, such as the character of customers and economic growth. Conclusions. Based on research at KSPPS Alfa Mar’atus Sholihah, internal and external factors influence Non-Performing Financing (NPF). Internally, while the financing system is adequate with proper education and monitoring, issues arise in installment payments and unclear profit-sharing agreements. Externally, NPF is affected by member characteristics like low repayment ability and reliance on stable economic growth. To reduce NPF, the cooperative should strengthen education, monitoring, and member engagement, while staying responsive to economic changes. Implications. These findings provide insights for the management of KSPPS Alfa Mar’atus Sholihah to improve financing procedures and customer education, as well as to consider customer characteristics and economic conditions in financing management
Internal Factors that encourage Tax Avoidance in LQ45 Companies on the IDX 2020-2023 Maharani, Amelta; Rismayada Putri, Dwi; Firasati, Aoliyah
Jurnal Ekuisci Vol 2 No 6 (2025): Vol 2 No 6 July 2025
Publisher : Ann Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62885/ekuisci.v2i6.772

Abstract

Background. Tax avoidance is an effective method of mitigating the tax burden by circumventing taxes through transactions. Moreover, tax avoidance may be construed as a method of circumventing taxes while remaining within the bounds of the law. While the company's tax evasion may adhere to tax regulations, it can nonetheless have adverse effects on the nation. Aims. This study aims to investigate the internal factors within organizations that promote tax evasion and to examine the influence of company size, profitability, and leverage on tax avoidance. Tax avoidance is a financial approach that lawfully reduces business tax obligations efficiently. Methods. This study examines the internal factors that influence avoidance in LQ45 businesses listed on the Indonesia Stock Exchange (IDX) from 2020 to 2023, as reflected in the LQ45 index during this period. Result. Based on the sample criteria, 38 companies were selected as the research object from 152 data sources, employing a quantitative descriptive approach. This study analyzes financial statements and business governance factors to evaluate their influence on tax avoidance. Conclusion. The primary internal factors analyzed encompass profitability, leverage, and firm size. The results indicate that firm size significantly influences avoidance behavior, with larger, more successful enterprises employing more aggressive tax tactics. Implementation. Profitability also significantly affects tax avoidance, as companies can focus on reducing the amount of income tax they are required to pay.

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