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EKUITAS (Jurnal Ekonomi dan Keuangan)

ekuitas
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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 516 Documents

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PENGARUH CORPORATE GOVERNANCE TERHADAP DISCRETIONARY ACCRUALS PADA EMITEN SEKTOR PERBANKAN DI BURSA EFEK INDONESIA Makhdalena Makhdalena
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 17 No 1 (2013)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

In the late 2000s, the bankruptcy of giant corporations was due to accounting manipulation or called as discretionary accruals, has made accounting experts increasing attention to corporate governance that consist of (1) board of directors and (2) audit committee. This study purposes to obtain clarity empirical from the influence of its corporate governance to discretionary accruals. The population of this research is the banking sector companies listed on the Indonesia Stock Exchange as many as 31 companies and has been scrutinized. Mean while, the collection of data method use secondary data which obtained through each company’s annual report and whereas the data anlysis method uses path analysis with SPSS. As a reseach result, this study found influences of corporate governance, that are (1) board of directors and (2) audit committee on discretionary accruals either simultaneously or partially in the banking sector companies listed on the Indonesia Stock Exchange has proven to be exist and working effectively

PENDIDIKAN AKUNTANSI BERBASIS CINTA: LEPAS DARI HEGEMONI KORPORASI MENUJU PENDIDIKAN YANG MEMBERDAYAKAN DAN KONSEPSI PEMBELAJARAN YANG MELAMPAUI Aji Dedi Mulawarman
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 12 No 2 (2008)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

The objective of this article is to enlighten and emancipate accounting education basic assumption and concept that match to the objective of national education. The objective of national education is based on balanced values of spirituality, mentality, morality, intellectuality and skill. Emancipation and enlightenments are conducted by utilizing purification (tazkiyah) methodology with fully love values.The result of tazkiyah accounting education is enlightenment and emancipation of accounting education based on self interest and secularism towards accounting education based on God interest with fully love. There are consequences of tazkiyah. First, is to free education from corporate hegemony towards education that is more corporate-responsible that extends its accountability (stakeholders, nature, and God) and empowering oriented. Second, it produces synergy of learning conception based on reproductive view learning and constructive view of learning, and beyond (hyper view of learning).

PERBEDAAN KEPUTUSAN MAHASISWA DALAM MEMILIH STIE DI JAWA TIMUR Nur Handayani
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 11 No 3 (2007)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

This research aim is to know the factors which influence student in selecting STIE in east java and to know factor differences which influence student’s decision in selecting STIESIA Surabaya,STIE Perbanas and STIE Malangkucecwara.This research population is college student in the second semester of 2003/2004. Data analysis technique uses .factor analysis and discriminant analysis. Factor analysis result indicates that proposed hypothesis is can not be rejected or there are several factors which influence the student’s decision differences in selecting STIE (13 variables in 12 .factors). Discriminant analysis result indicates that the variables which are differenciate the decision. The variables are divided in two factors, which are internal factor and eksternal factor. Internal factor consists of (1) reguler learning system, (2) school fee credit, while eksternal factor consists of (I) health facility, clean environment and (3) boarding house location.

PENGARUH KARAKTERISTIK ORIENTASI TEKNOLOGI TERHADAP KUALITAS PRODUK DAN PERBEDAAN KUALITAS PRODUK PERUSAHAAN CONSUMER GOODS DI SURABAYA Wahyudiono Wahyudiono
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 15 No 4 (2011)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

The aim of the study is to examine the effect of technology Orientation characteristics (commitment R & D, technology acquisition and technology application) and dummy variable to product quality of Consumer Goods Companies in Surabaya. The population of the study is all Consumer goods (food and beverage companies), which are operated until the end of 2010, and located in Surabaya Industrial Estate Rungkut (SIER), the companies also joined in GAPMMI of East Java branch and received facilities from East Java Board of Investment. This research employs complete enumeration since the number of population is relatively small (29 food and beverage companies), where as the analysis tool is multiple linier regression analysis with independent variable which are quantitative and qualitative (dummy variable). Multiple linier regression is used to analyse the effect of technology orientation characteristics that reflect three factors on product quality. Dummy variable is used to analyse the differences of product quality of Consumer Goods campanies with go public status and without go public status. The test results shows either simultaneously or parsial, indicates that the variable of technology Orientation characteristics consisting of commitment R & D, technology acquisition and technology application have a significant effect on product quality of Consumer Goods companies. And the result also show that product quality of consumer goods companies with go public status is higher than product quality of the consumer goods companies without go public status.

PEMBERDAYAAN KOPERASI MELALUI VALUE CHAIN UNTUK MENCIPTAKAN KEUNGGULAN BERSAING Titik Mildawati
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 10 No 4 (2006)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

The research issue is to know whether value chain analysis can be at cooperation to competitive advantage especially in Duta Niaga Cooperation in Jember or not. Value chain analysis can be with choosing value added activity. Linked Business Units are food supplier, rice milling unit, and transportation unit.The result shows that by choosy are cooperation must buy field dry rice (gabah kering sawah/GKS) in cooperation warehouse especially in harvest, thine and must process being mill dry rice (gabah kering giling/GKG). Also cooperation must use outsourcing transportation service at application of milling contract

SAK-ETAP SEBAGAI SOLUSI OVERLOAD STANDAR AKUNTANSI BAGI USAHA MIKRO, KECIL, MENENGAH, DAN KOPERASI Niluh Putu Dian Rosalina Handayani Narsa
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 1 No 1 (2017)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Usaha mikro, kecil, menengah, dan koperasi (UMKMK) merupakan pelaku bisnis yang memiliki peran strategis dalam pembangunan ekonomi. SAK Umum telah dirasa overload (memberatkan) bagi para pelaku UMKMK untuk digunakan sebagai pedoman dalam kegiatan akuntansinya. Kebutuhan akan suatu standar akuntansi keuangan yang lebih sederhana tetapi tetap memenuhi kaidah kualitas pelaporan keuangan telah menjadi motivasi utama atas diluncurkannya SAK-ETAP yang lebih sederhana dibandingkan dengan SAK Umum. Artikel ini memiliki dua tujuan. Tujuan pertama adalah untuk menelaah overload standar akuntansi serta mengetahui bagaimana latar belakang munculnya SAK-ETAP. Tujuan kedua adalah untuk melengkapi telaah teoretis dengan melakukan penelitian untuk mengungkapkan sejauh mana tingkat keterterapan SAK-ETAP pada koperasi serta menyelidiki apakah terdapat perbedaan persepsi atas SAK-ETAP antara kelompok akuntan pendidik dengan pelaku koperasi. Dengan menggunakan analisis statistik deskriptif, hasil penelitian menunjukkan bahwa tingkat keterterapan SAK-ETAP pada koperasi di Jawa Timur masuk pada kategori ‘Kurang Diterapkan’. Selanjutnya dengan menggunakan analisis data berupa independent t-test ditemukan bahwa terdapat perbedaan persepsi antara kelompok pelaku koperasi dengan akuntan pendidik. Beberapa temuan riset empiris SAK-ETAP di Indonesia yang telah dilakukan oleh para peneliti lainnya juga turut dipaparkan.

MARKET STRUCTURE, CONDUCT AND PERFORMANCE: EVIDENCE FROM INDONESIA BANKING INDUSTRY Rizky Yudaruddin
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 19 No 3 (2015)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Indonesian Banking Architecture Policies (API) since 2004 has resulted in the rising of banks concentration. This increase of banks concentration raises two opposing hypotheses,structure-conduct- performance (SCP) and efficient-performance hypothesis. SCP approach is a structural approach. This approach considers that the level of profits which the bank acquired is affected by the market structure and the degree of competition.The decreasing level of competition and the increasing in concentration in an industry will lead to increased profits for these industries.This study aims to prove, whether banks in Indonesia in 2009-2013 supportstructure-conduct-performanceor efficient-performance hypotheses. The sampling method used was purposive sampling. Using banks’ financial statement data sourced fromBank Indonesia, which then analyzed with panel data regression in e-views 8 program. It’s found that banks in Indonesia support the efficient hypothesis. However, the banks efficiency has yet encourage low interest practice and thus reducing the competitiveness of the Indonesian economy in the face ofASEAN Community 2015.

KEBIJAKAN RESTRUKTURISASI UTANG MELALUI DEBT TO EQUITY SWAP Wimba Respatia
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 14 No 1 (2010)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

This research aim to obtain the understanding about debt restructuring to improve the efficiency and its productivity. An essential difference between these and the usual swapping of debt into equity is that the former allow a wider range of aplications. The firm’s owner have the option of choosing the sequence of restructuring negotiation with the creditors. The firm can combine the existing models, which is certainly with the agreement of the creditor and investor. This research has studied the choice of debt restructuring model carried out by PT X which is caused by the fact that the companies have difficulty paying their debts. Data collecting methods were conducted through literature study and field research from financial report of PT X. The result of this research indicate that PT X should choose debt for equity swap by converting their debt for equity swap that which giving lower cost of capital. By choosing debt for equity swap enable to change the liability profile from one to the other type, to create a more optimal capital structure debt equity and equity debt in what is called recapitalisation. Decision of converting their debt for equity swap will cause PT X be a mojority shareholder and increase the ability to compete with other aluminium company

ANALISIS EKUITAS MEREK DARI KATEGORI PRODUK MINYAK GORENG BIMOLI PADA KELOMPOK USAHA INDOFOOD Bambang Hadi Santoso
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 9 No 4 (2005)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

The Indofood Group and even all companies at the present time are facing tight competition. As a consequence of this condition, they must have abilities to build and to keep, as well as to increase the brand equity of their products they offered. There are four purposes of this research; firstly, to examine the influence of brand awareness to the brand equity of Bimoli brand at Indofood Group; secondly, to examine the influence of perceived quality to the brand equity of Bimoli brand at Indofood Group; thirdly, to examine the influence of brand association to the brand equity of Bimoli brand at Indofood Group; and fourthly, to examine the influence of brand awareness, perceived quality and brand association simultaneously to the brand equity of Bimoli brand at Indofood Group. The population of this research is consumers of fried oil of Bimoli who ever buy and consume fried oil of Bimoli brand in towns of Surabaya and Sidoarjo. Samples taken for conducting the research were samples who own population characteristics. Total number of consumer respondent as samples of this research was established at the amount of 130 respondents. Primary data collection for realizing this research was done by distributing questioners to all consumer respondents. It was noted that the sampling method was using non-probability sampling through convenience sampling technique. Technical analyis implemented in this research is statistical formula in this case multiple linear regression model. Through t-test, results of research have proved that brand awareness variable has no impact individually to the brand equity variable, and two variables of perceived quality and brand association have the impact individually to the brand equity variable, and through F-test, the three variables of brand awareness, perceived quality and brand association have the impact simultaneously to the brand equity variable.

PRAKTIK CREATIVE ACCOUNTING PADA KOPERASI DI JAWA TIMUR Dian Agustia; Ade Palupi
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 20 No 4 (2016)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

The cooperation is characterized that its member includes the owners as well as the users of a cooperation. The cooperation financial reporrs have to be reported as a tool of accountability of the officers to the cooperation members in the annual meeting. The most essential information required in the annual meeting is the cooperation’s profits that in Indonesia is called as Sisa Hasil Usaha (SHU). In this study, a creative accountancy practice is applied as activities that is done by a business unit to report the desired surplus by implementing accountancy techniques and policies in regard with particular condition. By using descriptive statistic analysis, a cooperation with the scale area of East Java Province during the period of 2012 to 2014 has implemented a creative accountancy practice to increase or decrease profit. The cooperation officers or managers increase its SHU when its factual profit is lower; but they decrease its SHU when its factual profit is higher. The purpose of this practice is to reduce the fluctuation of SHU so that the cooperation looks stable and has no high risk for businesses. The results of this study is relevant with Scoot (2011) arguing for the opportunistic practice of cooperation managers or officers to maximize compensation contracts, debt contract, and political costs

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