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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 7 Documents

Search results for , issue "Vol 12 No 2 (2008)" : 7 Documents clear

IMPLIKASI PERUBAHAN UNDANG–UNDANG PERPAJAKAN TERHADAP KEPUTUSAN STRATEGI LEVERAGE BAGI PERUSAHAAN YANG TERDAFTAR DI PT. BURSA EFEK JAKARTA Sapari Sapari
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 12 No 2 (2008)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

This research examines the connection between non debt tax shield and the change of leverage, between level of effective company tax and the change of leverage, and between operation income before depreciation and the change of leverage. This research takes 17 samples of food and beverages companies listed in Jakarta Stock Exchange from 1st January 1994 till 31st December 1999. And this research uses data from 1994 – 1999 for the regression analysis. Multiple regression analysis is used to test hyphothesis 1 (H1), hyphothesis 2 (H2) and hyphothesis 3 (H3). Independent variables in the regression are level of effective company tax, non debt tax shield and operation income before depreciation, whilst independent variable in the regression is leverage.The result of this research proves that (1) non debt tax shield after the amendment of 1994 tax regulation (1995 – 1999) brings positive influence to the leverage change, (2) level of effective company tax after the amendment of 1994 tax regulation (1995 – 1999) brings negative influence to the leverage change, and (3) operation income before depreciation after the amendment of 1994 tax regulation (1995 – 1999) brings positive influence to the leverage change.

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).

ANALISIS SWOT UNTUK PENGEMBANGAN POTENSI DAN PELUANG PASAR KABUPATEN BLITAR YANG BERTUMPU PADA POTENSI SUMBERDAYA ALAM Siti Rokhmi Fuadati
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 12 No 2 (2008)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

The development in Blitar regency is held by mapping based on each district’s potency. However, the potency of its natural resources has not been optimally explored for industrial opportunity since there are no supported maintenance. Result of the research shows that most of the potencies are in its natural resources. The market opportunity usually encounters the individual interest, such as a broker who create the biggest profit margin. In contrast, the craftman society collects very minimum profit. In Fact,the human resource has its huge potency but it becomes a matter when there is no regeneration to the youth. In addition, institution corporation factors are neede to increase the bargaining position of district potency. These factor are highly expected to guarantee the prover price of the material.

PERSEPSI AKUNTAN PUBLIK TERHADAP ISU-ISU YANG BERKAITAN DENGAN AKUNTAN PUBLIK PEREMPUAN Astri Fitria; Lydia Setyawardani
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 12 No 2 (2008)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

The purpose of this research is to analyze the perception among men and women in accountant public profession and also the s perception difference about women’s issues among them. The issues are chances for female accountant, treatment to female accountant, the acceptance to female accountant, commitment of female accountant, and special accommodation for female accountant. The results of the field research show that there are no significant differences for all the issues. Between female or male accountant have fair perception that between female and male accountant have equality in chances, acceptance, commitment, and for the special accomodation. Both also have the same oppinion that there are no sexual harassment and different treatment to female acountant.

PENGEMBANGAN WILAYAH PESISIR KABUPATEN BARRU MELALUI KLASTER PENANGKAPAN IKAN LAUT Supomo Supomo
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 12 No 2 (2008)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

As the emergence of regional autonomy commenced in the early 2001, the local government is expected not to repeat the central government’s inappropriate management by setting its development priorities. The first priority is to create development system which puts emphasis on the basic economy (people’s basic economy). The second priority is to develop of local leading products from local resources. The third priority is to develop agri-bussiness. The last priority is to establish modern industries based on the local leading products from local resources.In that case the local government of Barru has began to develop the sea fishing catchment cluster. By this cluster model, all of existing stakeholders are involved, until each of them knows their appropriate roles in the system. By developing entrepreneurship, mastering the science and technology, and the empowerment by the local government, it is expected that the sea fishing catchment cluster in the sea cluster could grow stronger.

PERSPEKTIF BALANCED SCORE-CARD DALAM PENGUKURAN PRODUKTIVITAS ORGANISASI Rachmad Hidayat
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 12 No 2 (2008)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Balanced Scorecard system may affect the company’s productivity in the forms of financial perspective, internal business process perspective, and learning as well as growth perspective. A manager shall consider its benefits before implementic the system to the company. This research uses quantitative data obtained from accounting and producting staffs. Data are analyzd by using statistical experiment as the analysis tool to test the hypothesi using F test to find out the correlation of research variable simultaneously, and t-test to find out the relationship of multiple linear regression of equality partialy. And the result is that there is correlation between company’s productivity and perspectives in Balanced Scorecard. The dominant effect toward the company’s productivity is learning and growth perspective and internal business process perspective.

EVALUASI TATA CARA PENILAIAN UNTUK PTPN XII (PERSERO) BERDASARKAN KEP-100/MBU/2002 Lilis Ardini
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 12 No 2 (2008)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

The objective of this research is to get the descriptive in depth and effectiveness of performance appraisal system (based on financial account, operational account, and administrative account) that has been implemented by PT Perkebunan Nusaniara XII (Pcrsero) based on the Badan Usaha Milik Ncgara of Minister Decree, Number: KEP-100/MBU/2002. This research used qualitative research with single case study and multiple unit analysis approach. The study involved 6 respondents as unit managers and as assistant of unit manager. They are financial manager, plant manager, accounting manager, processing manager, strategic business unit manager, strategic business manager, and assistant of financial manager. This study concluded that the performance appraisal system that has been implemented by PT Perkebunan Nusantara XII (Persero) was not effective in practice. This was caused by the differences of PT Perkebunan Nusantara XII (Persero) core business whose long time plants and harvest for many years from cultivation. It is suggested that the productivity is the main resource to increase as well as to improve performance and the sustainability of PT Perkebunan Nusantara XII (Persero)

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