Garuda - Garba Rujukan Digital

Article Per Year (5 Year)

All

EKUITAS (Jurnal Ekonomi dan Keuangan)

ekuitas
Website

Published by Sekolah Tinggi Ilmu Ekonomi Indonesia Surabaya

ISSN : 2548298X EISSN : 25485024 DOI : -

Core Subject : Economy,

Economics, Econometrics & Finance

Diterbitkan oleh Sekolah Tinggi ilmu Ekonomi Indonesia (STIESIA) Surabaya secara berkala (setiap tiga bulan) yaitu setiap Maret, Juni, September, dan Desember, dengan tujuan untuk menyebarluaskan hasil penelitian, pengkajian, dan pengembangan bidang ekonomi dan keuangan, khususnya bidang akuntansi, manajemen, pasar modal hukum bisnis, perpajakan, sistem informasi, serta bidang ekonomi dan keuangan lainnya. Artikel yang dipublikasikan dalam EKUITAS dapat berupa Artikel Penelitian maupun Artikel Konseptual (non-penelitian).

Arjuna Subject : -

Articles 550 Documents

1 2 3 4 5

HUBUNGAN KEAGENAN PEMERINTAHAN DAERAH DALAM KONTEKS ANGGARAN: SEBUAH AGENDA REKONSTRUKSI Ratna Ayu Damayanti
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 15 No 2 (2011)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

The objectives of this study seem to analyze the agency relationship between executive and legislative in Jembrana local government in budgeting context during the three periods (e.g. new era, reform era, and euphoria reform era), and adat local village in Bali. This study also analyzes the instrument used by the adat local village in reducing conflict of interest and agency loss. Based on the information in adat Bali local village, the study aims at constructing a concept of agency to accommodate the agency relationship in the local government which is suitable for its organization. The method to approach to the study considers the Derrida Model to emphasize the wisdom of local culture values, or also the other isolated models. The paradigm accepts, compares, or synergizes all thoughts, and therefore, neither of definitions, texts nor ideologies appears established. All of these grow like the flowing water to follow the batch or the event flow in the field. It means that the character of the approach does not have absolute structure, form, and formality. The study, hence, utilizes ethnography as a strategy to explore and to map the local value wisdom. The conclusions of this study are: capitalism will be the artificial field where the market must replace the life. The breathing human community becomes merely an object, not subject. The study, then, looks for other alternative outside this consideration by promoting the local wisdom. Such effort really contributes to the construction of yadnya (sincere, balanced) agency relationship pattern and of compensation forms, like olihan-olihan, in which the citizen determines the proportion accepted by the agent.

KETIKA PARADIGMA POSITIF MENDAMPINGI PARADIGMA NON-POSITIF DALAM RISET AKUNTANSI Mohamad Suyunus
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 16 No 4 (2012)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

On the last Accounting National Symposium at Banjarmasin, a quantitative accounting research approach was still dominating in the paper presentation, eventhough this event had been conducted more than a decade. So, why the quantitative approach or positive paradigm is still strong enough in its position and having a good track of development during the penetration of a qualitative approach? By understanding the positivist accounting researcher’s thought about qualitative approach, a gap could be seen and then used for developing both approaches simultaneously. This research is on the area of an interpretive paradigm and using case study method. By using in-depth interview, data are collected from informan at Gadjah Mada University, Brawijaya University, and Airlangga University. The results, all informan accept the qualitative approach or a multiparadigm accounting research with a certain note, especially regarding to the research stages. Besides, they think about the need for a dialogue between quantitative and qualitative researchers.

PENGARUH ETIKA KERJA ISLAM TERHADAP SIKAP AKUNTAN DALAM PERUBAHAN ORGANISASI DENGAN KOMITMEN ORGANISASI SEBAGAI VARIABEL INTERVENING Astri Fitria
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 7 No 4 (2003)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

The objective of the study is to analyze the impact of Islamic work ethic toward accountant attitude lo changing organization with commitment organization as a variable intervening. Population for this research is all of intern accountants, education accountants and accountant staf working Islam-organization basic in Indonesia. Data were collected via questionnaires. A total of 295 accountants were responded to this research. Data were analyzed by using Structural Equation Model (SEM).The result of the analysis support four hypotheses proposed in this research, there are; Islamic work ethic positive impact affective commitment, continuance commitment and normative commitment; Islamic work ethic positive impact cognitive, affective and behavioral tendency from attitude toward changing organization; affective commitment positive impact cognitive, affective and behavioral tendency from attitude toward changing organization; there is a negative impact between continuance commitment to cognitive, affective and behavioral tendency from attitude toward changing organization; normative commitment positive impact cognitive, affective and behavioral tendency from attitude toward changing organization; affective commitment mediated Islamic work ethic to cognitive, affective and behavioral tendency from attitude toward changing organization; continuance commitment mediated Islamic work ethic to cognitive, affective and behavioral tendency from attitude toward changing organization; normative commitment mediated Islamic work ethic to cognitive, affective and behavioral tendency from attitude toward changing organization.

PENGARUH LINGKUNGAN KEWIRAUSAHAAN TERHADAP PENGEMBANGAN WIRAUSAHA DI KABUPATEN SLEMAN Sri Haryani
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 1 No 1 (2017)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

The emerge and growth of entrepreneurs are expected to reduce unemployment and increase the prosperity. The research objective is to analyze the effect of entrepreneurial environment (government policies and procedures, socio-economic conditions, skill of entrepreneurial and business, financial assistance, and non-financial assistance) to the growth of entrepreneurship. Entrepreneurial environment conducive expected to bring new entrepreneurs and develop existing entrepreneurs. Data were collected by a questionnaire distributed to 66 SMEs in Sleman. The sampling method using purposive sampling, while data analysis using SPSS 17.00. In this research, test instruments include the validity and reliability test, the results show that the entire statement item valid and reliable. Normality test, multicollinearity, and heteroscedasticity showed normal distribution of data, between independent variables does not occur multicollinearity problems, and found none problem heteroscedasticity. It can be concluded that the fators that affecting entrepreneurial growth in Sleman is socio-economic conditions, entrepreneurship and business skills, and financial assistance.

PENGARUH BUDAYA ORGANISASI TERHADAP MOTIVASI, KEPUASAN KERJA DAN KINERJA KARYAWAN (Studi Pada Perusahaan Pengolahan Kayu Skala Besar di Jawa Timur) Dr. H. Teman Koesmono, MM
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 10 No 1 (2006)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

The purpose of this research is to find out how big is the effect of organization culture to ward motivation, job satisfaction and employee’s job performance, especially on the employee’s in the production area. The analytical unit is the employee’s in production area sub sector in wood industry in East Java.The research result states that organization culture positively effects motivation, this normal because with organization culture she/ he has someone can reflects her/ his behavior in her/ his working environment. This behavior will be seen in her/ his attitude to the job as the place to fulfill their need and will.The existing phenomenon is that if someone’s behavior is assessed impressive to others or productive to the organization then that can reflects or represent the ability possessed. Individual behavior to ward the organization or their job will be effected by organization culture, this will be found out when the person is doing his/ her job sincerely or not.It is proven in this research that organization culture will be positively effected to someone’s job satisfaction. High performance is everybody’s expectation in the company, but a positive and productive performance will not be achieved if individual behavior is not in the same direction with the company goal. The more positive someone’s behavior will definitely effect her/ his performance, this is proven when the researcher tested the hypothesis that motivation effects the job satisfaction and job satisfaction effects the performance. The result of the direct effect on employee’s motivation toward job satisfaction is 1.659, the direct effect job satisfaction toward job performance is 0.103, the direct effect organization culture toward job performance is 0.127. Besides theoretical findings that were found during the research, the empirical findings were also found: first, the seventh hypothesis states that there are no different employee’s job satisfaction in middle and big companies, P (0.112 ) ≥ α (0.05), therefore the seventh hypothesis cannot be accepted. The second, the eighth hypothesis states that there are different employee’s performance in middle and big companies, P (0.001) ≤ α (0.05), therefore the eighth hypothesis can be accepted.The research result also can give information to Human Resources Manager about the importance of observing and understanding the existing factors in organizational behavior for employees behavior can be directed to the company’s goal in which is established.

MODEL PENGEMBANGAN DAERAH TERTINGGAL DALAM UPAYA PERCEPATAN PEMBANGUNAN EKONOMI PEDESAAN Almasdi Syahza; Suarman Suarman
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 18 No 3 (2014)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Kemiskinan menjadi masalah fenomenal sepanjang sejarah Indonesia sebagai nation-state. Kemiskinan tersebut menyebabkan daerah terabaikan dan terisolir. Ketimpangan pembangunan muncul dan berdampak terhadap semakin tertinggalnya perkampungan miskin terebut. Salah satu kabupaten di Provinsi Riau yang merasakan kondisi tersebut adalah Kabupaten Kepulauan Meranti. Sebagian besar dari desa yang ada yakni 59 desa (80,82%) merupakan desa tertinggal. Jumlah rumah tangga sebanyak 45.564 KK, dan sebesar 56,76% (25.863 KK) merupakan rumah tangga miskin yang terdiri dari 114.496 jiwa. Pada hal daerah ini memiliki letak geografis yang strategis karena berada di jalur pelayaran dan perdagangan internasional selat malaka, berdekatan dengan negara tentangga Malaysia dan Singapura, serta berpotensi sebagai daerah hinterland dari kawasan Free Trade Zone Batam, Bintan dan Karimun (FTZ-BBK). Penelitian ini bertujuan untuk menyusun rencana strategis model pengembangan daerah tertinggal dalam upaya percepatam pembangunan ekonomi di pedesaan. Penelitian dilakukan melalui survey dengan metode perkembangan (Developmental Research). Untuk pengambilan sampel masyarakat miskin digunakan teknik pengumpulan data dengan metode purposive sampling, analisis digunakan adalah metode deskriptif kuantitaif dan kualitatif. Penelitian ini menemukan strategi pengembangan daerah pedesaan dalam upaya memacu pertumbuhan ekonomi daerah dengan pendekatan lintas sektoral di semua bidang. Penelitian juga menemukan model penurunan jumlah keluarga miskin dengan mengacu kepada empat prinsip strategi penurunan jumlah keluarga miskin.

STUDI KOMPARASI PRAKTEK TRANSPARANSI DALAM PENGELOLAAN PERUSAHAAN DAERAH PASAR SURYA SURABAYA Yuliastuti Rahayu
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 12 No 3 (2008)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Requirement of transparency in all sector is unavoidable, not only in governance but also at public company or regional company especially in carrying out the principles and appropriate policy in accordance with Good Corporate Governance standard.The good corporate governance principles determined by The Minister of ‘BUMN’ consist of: The transparency, Independence, Accountability, Responsibility and Fairness. In the case of transparency, ‘Bapepam’ give an example of the transparency practice for the public company. Some regulation of the transparency practice consist of: (1) Open information, (2) The quality of information, (3) The involvement of competence, (4) The supporter profession, (5) The limit of transaction material and the transaction of conflict interest, (6) Independent Commissary, and (7) Law Enforcement. The regional company of ‘Pasar Surya’ is the public company owned by the local Government in Surabaya. The writer is interested in uncovering whether ‘Pasar Surya’ has done the transparency what society desires. As the comparison, the writer uses the base regulations of the transparency practice for the public company. The writer pays attention to the characteristic difference at each company. The transparency practice which ‘Pasar Surya’ has done is in accordance with The Regional Regulation and The Mayor’s Decision.Basically ‘Pasar Surya’ has done the transparency activity but it is necessary to re-examine to get the target of good corporate governance.

MODEL KEMAMPUAN MANAJERIAL MUDHARIB SEBAGAI DASAR INVESTASI PADA REKSADANA SYARI’AH Triyonowati Triyonowati; Siti Rokhmi Fuadati
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 20 No 3 (2016)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Keterbatasan modal, waktu, dan pengetahuan investasi serta kebutuhan investasi, mendorong masyarakat ingin melakukan investasi pada instrument keuangan yang aman. Beberapa cara dapat dilakukan investasi pada instrument keuangan (financial investment). Sehubungan dengan itu, maka investasi pada reksadana syari’ah bisa menjadi pilihan investasi masyarakat. Penelitian ini bertujuan memberikan model untuk menilai kinerja pada reksadana syari’ah agar calon investor dapat melakukan investasi dengan relatif mudah. Sampel penelitian ini adalah 9 reksadana saham syari’ah dari 72 reksadana syari’ah. Metode penelitian menggunakan teknik analisis regresi berganda. Menggunakan stock selection yaitu kemampuan mudharib untuk memilih portofolio saham syari’ah dan market timing yaitu kemampuan mudharib melakukan/mengeksekusi investasinya, sebagai variabel untuk menentukan kinerja reksadana syari’ah yang dipilih. Temuan dari hasil penelitian ini bahwa stock selection positif dan signifikan artinya dengan kemampuan memilih portofolio saham menghasilkan kinerja reksadana syari’ah yang baik. Adapun untuk market timing atau kemampuan mengeksekusi/ memasuki pasar berpengaruh signifikan terhadap kinerja mudharib sebagai pengelola reksadana saham. Implikasi praktis adalah memberi pengayaan model penilaian kinerja reksadana bagi investor melalui analisis kemampuan manajerial mudharib yang diproksikan dengan stock selection dan market timing sebagai petunjuk investasinya.

PENGARUH KINERJA PRODUK, PELAYANAN DAN SUMBERDAYA MANUSIA TERHADAP NIAT PEMBELIAN ULANG MELALUI CITRA PERUSAHAAN DAN KEPUASAN PELANGGAN PT ASURANSI JIWASRAYA Ida Aju Brahma Ratih
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 13 No 2 (2009)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

The objectives of this study are to examine the effects of product, service and human resource performances on repurchasing intention through company image and customer satisfaction of PT Asuransi Jiwasraya. 115 customers from 245 customers of six branch offices of PT Asuransi Jiwasraya Surabaya Region were selected as respondents, using simple random sampling technique and participated in this study. The data were collected in 2004 using questionnaires and analyzed using Structural Equation Modelling (SEM).The result of this study proved that product, service as well as human resource performances had positive and significant effects on company image as well as on customer satisfaction. Customer satisfaction also had a significant effect on repurchase intention. However, company image had insignificant effects on repurchase intention. Therefore, out of nine hypotheses proposed, only one hypothesis was rejected, which was the significant effect of company image on repurchase intention. This finding reminded an important empirical evidence on the development of customer behavior theories and practices.

ASOSIASI ANTARA PERUBAHAN HARGA SAHAM DAN INVESTMENT OPPORTUNITY SET PERUSAHAAN MANUFAKTUR YANG LISTING DI BURSA EFEK INDONESIA Indah Martati
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 15 No 1 (2011)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

This research is aimed at examining the relationship between the actual Stock return toward the investment opportunity set (IOS) as the growth proxy of manufacturing companies which listing at Indonesian Stock Market. The IOS proxies used are market to book value of equity (MBVE), market to book value of assets (MBVA), price earning ratio (PER), Firm Value to book value of property, plant and equipment (VPPE), ratio capital expenditures to book value of asset (CEBVA), and ratio capital expenditures to market value of asset (CEMVA).The value of each indicators analysed by using common factor analysis. The normality data is tested by using one sample kolmogorov smirnov test continued with correlation test non parametric correlation model Kendall’s tau b. The purposive sampling is used in this research for ten years observation (1998 – 2007) with pool data method. The number of sample used is 240 manufacturing companies that listing at Indonesian Stock Market. The result of the research show that the direct and indirect correlation only occurs partially toward market to book value of assets (MBVA) proxy. It indicates that there is direct and indirect positive relation through firm realized growth and financing policy intervening variable but it does not occur to the composite IOS proxies.

Page 1 of 55 | Total Record : 550

1 2 3 4 5

Filter by Year

2003 2024

Filter By Issues

All Issue Vol 8 No 1 (2024) Vol 7 No 4 (2023) Vol 7 No 3 (2023) Vol 7 No 2 (2023) Vol 7 No 1 (2023) Vol 6 No 4 (2022) Vol 6 No 3 (2022) Vol 6 No 2 (2022) Vol 6 No 1 (2022) Vol 5 No 4 (2021) Vol 5 No 3 (2021) Vol 5 No 2 (2021) Vol 5 No 1 (2021) Vol 4 No 4 (2020) Vol 4 No 3 (2020) Vol 4 No 2 (2020) Vol 4 No 1 (2020) Vol 3 No 4 (2019) Vol 3 No 3 (2019) Vol 3 No 2 (2019) Vol 3 No 1 (2019) Vol 2 No 4 (2018) Vol 2 No 3 (2018) Vol 2 No 2 (2018) Vol 2 No 1 (2018) Vol 1 No 4 (2017) Vol 1 No 3 (2017) Vol 1 No 2 (2017) Vol 1 No 1 (2017) Vol 20 No 4 (2016) Vol 20 No 3 (2016) Vol 20 No 2 (2016) Vol 20 No 1 (2016) Vol 19 No 4 (2015) Vol 19 No 3 (2015) Vol 19 No 2 (2015) Vol 19 No 1 (2015) Vol 18 No 4 (2014) Vol 18 No 3 (2014) Vol 18 No 2 (2014) Vol 18 No 1 (2014) Vol 17 No 4 (2013) Vol 17 No 3 (2013) Vol 17 No 2 (2013) Vol 17 No 1 (2013) Vol 16 No 4 (2012) Vol 16 No 3 (2012) Vol 16 No 2 (2012) Vol 16 No 1 (2012) Vol 15 No 4 (2011) Vol 15 No 3 (2011) Vol 15 No 2 (2011) Vol 15 No 1 (2011) Vol 14 No 4 (2010) Vol 14 No 3 (2010) Vol 14 No 2 (2010) Vol 14 No 1 (2010) Vol 13 No 4 (2009) Vol 13 No 3 (2009) Vol 13 No 2 (2009) Vol 13 No 1 (2009) Vol 12 No 4 (2008) Vol 12 No 3 (2008) Vol 12 No 2 (2008) Vol 12 No 1 (2008) Vol 11 No 4 (2007) Vol 11 No 3 (2007) Vol 11 No 2 (2007) Vol 11 No 1 (2007) Vol 10 No 4 (2006) Vol 10 No 3 (2006) Vol 10 No 2 (2006) Vol 10 No 1 (2006) Vol 9 No 4 (2005) Vol 9 No 3 (2005) Vol 9 No 2 (2005) Vol 9 No 1 (2005) Vol 8 No 4 (2004) Vol 7 No 4 (2003) More Issue

Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name
-

Contact Email
-

Phone
-

Journal Mail Official
-

Editorial Address
-

Location
Kota surabaya,

Jawa timur

INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name -

Contact Email -

Phone -

Journal Mail Official -

Editorial Address -

Location Kota surabaya, Jawa timur INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Contact Name
-

Contact Email
-

Phone
-

Journal Mail Official
-

Editorial Address
-

Location
Kota surabaya,

Jawa timur

INDONESIA