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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 16 No 4 (2012)" : 7 Documents clear

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.

THE INFLUENCE OF FINANCIAL POLICIES ON EARNINGS MANAGEMENT, MODERATED BY GOOD CORPORATE GOVERNANCE Wahidahwati Wahidahwati
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 16 No 4 (2012)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Penelitian ini menguji hubungan antara kebijakan keuangan (kebijakan hutang, kebijakan investasi, dan kebijakan dividen) dan manajemen laba yang dimoderasi oleh variabel kontekstual seperti mekanisme internal Tata Kelola Perusahaan. Secara khusus, penelitian ini menguji apakah variabel moderator mempengaruhi hubungan antara kebijakan keuangan dan manajemen laba. Sampel dalam penelitian ini adalah perusahaan sektor manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) dan terdaftar di Bursa Efek Kuala Lumpur (KLSE) yang memberikan laporan keuangan tahunan dari tahun 2004 sampai 2010, Analisis data pada penelitian ini didasarkan pada data 2005–2010. Teori yang mendasari adalah teori keagenan. Hasil menunjukkan bahwa perusahaan-perusahaan yang terdaftar di BEI dan KLSE, tiga kebijakan (kebijakan hutang utang, dividen dan kebijakan investasi kebiajakan) berpengaruh terhadap manajemen laba (sebelum dampak GCG). GCG menyebabkan perbedaan dalam hasil perusahaan yang terdaftar di Bursa Efek Indonesia dan KLSE. Hasil untuk perusahaan yang terdaftar di Bursa Efek Indonesia setelah dampak dari GCG bahwa hanya kebijakan dividen dan kebijakan investasi yang mempengaruhi manajemen laba. Sebaliknya hasil kontras untuk perusahaan yang terdaftar di KLSE setelah dampak dari acara GCG bahwa hanya kebijakan kebijakan utang dan investasi yang mempengaruhi manajemen laba. Hasil untuk perusahaan yang terdaftar di KLSE ini menunjukkan bahwa manajemen yang lebih over-investasi, karena dana internal lebih banyak digunakan untuk investasi dan pembayaran utang.

KERAGAMAN PEMAKNAAN MURABAHAH Lies Ernawati; Unti Ludigdo; Ari Kamayanti
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 16 No 4 (2012)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

The aims of this study is understand the meaning of murabahah financing by the BMT practitioners and scholars through intensionalisme hermeneutics. Intensionalisme hermeneutics used by practitioners and scholars to analyse how cultural and historical aspect of practitioners and scholars will murabaha interpretation. There were two informants from BMT Managemen, three informants from BMT customers, and four informants from scholars. The result shows, that scholars perceive murabahah as sale of mutual trust. The managements BMT perceive murabahah as a fair sale credit, mutually beneficial and have social aims. The BMT customers perceive murabahah as sale with recurring payments, easy and also has social objectives.

PENGARUH PERSPEKTIF DAN JENIS UKURAN DALAM BALANCED SCORECARD TERHADAP EVALUASI KINERJA Hariman Bone; Mahfud Sholihin
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 16 No 4 (2012)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

This study aims to investigate whether an evaluator has propensity to more weigh common financial measurement than unique financial measurement and common nonfinancial measurement when evaluating performance. We conduct two experiments where participants act as senior management to evaluate two divisions. The first experiment examines the existence of propensity of managers to more weigh common financial measurement than unique financial measurement. The ANOVA repeated measurement show that participants more weigh common financial measurement than unique financial measurement. The second experiment examines the existence of propensity of participants to weigh common financial measurement than common nonfinancial measurement. The result shows that participants more weigh common financial measurement than common nonfinancial measurement in their performance evaluation.

PENGARUH BUDAYA ORGANISASI, KOMITMEN ORGANISASI, DAN MOTIVASI KERJA TERHADAP KEPUASAN KERJA DAN KINERJA KARYAWAN Zainul Arifin Noor
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 16 No 4 (2012)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

This research aims to test and prove the influence of organizational culture, organizational commitment, and motivation of work towards job satisfaction and performance of employees of PT Indofood Sukses Makmur Tbk Kalimantan. The population in this study were employees of PT Indofood Sukses Makmur Tbk Kalimantan some 392 employees originating from the manufacturing, human resources development, marketing, and accounting. Using the formula, the respondent elected slovin as samples of 50.5% of the number of 198 employees originating from the manufacturing of 155 employees, human resources a number of 19 employees, marketing a number of 14 employees, and accounting of 10 employees. Based on the results of data analysis using Structural Equation Modeling (SEM) through AMOS 16.0, the results showed the 7 proposed hypotheses, there is a significant hypothesis 6 or received and there is a rejected hypothesis 1. As for the hypothesis is a hypothesis accepted: 1. Organizational culture affect significantly to job satisfaction of employees. Hypothesis 2. Organizational commitment affect significantly to job satisfaction of employees, the hypothesis 3. Influential work motivation significantly to job satisfaction of employees, hypothesis 4. Organizational culture affect significantly the performance of employees, the hypothesis 6. Significant impact on the motivation of working performance of employees, and hypotheses 7. Job satisfaction influence significantly the performance of the employees of PT Indofood Sukses Makmur Tbk Kalimantan. The hypothesis was rejected while the 1 is the hypothesis that 5 has no effect on the Organization's commitment to the performance of the employees of PT Indofood Sukses Makmur Tbk Kalimantan

PENGARUH KEPEMIMPINAN DAN PENGEMBANGAN SUMBER DAYA MANUSIA TERHADAP KEPUASAN KERJA, MOTIVASI KERJA, DAN KINERJA KARYAWAN BANK SULSELBAR Agung Widhi Kurniawan
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 16 No 4 (2012)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

This study aims to explain the effect of leadership and human resource development on job satisfaction, job motivation and employees performance. Analysis by using Structural Equation Modeling (SEM) with alpha 5% to test the significance of research variable. The data were taken from all Bank Sulselbar employees using cluster random sampling technique. The total respondents were 184 respondents. Questionnaire (main instrument), interview, observation, and documentary were used in collecting the data. Results of analysis (at significance level of 5%) showed that: 1) leadership has a significant effect on job satisfaction, 2) human resource development has a significant effect on job satisfaction, 3) leadership has a significant effect on job motivation, 4) human resource development has a significant effect on job motivation, 5) leadership has a significant effect on employee performance, 6) human resource development has a significant influence employee performance, 7) job satisfaction has a significant effect on job motivation, 8) job satisfaction has a significant effect on employee performance, and 9) job motivation does not significantly affect on employee performance.

DETERMINAN PRODUKTIVITAS PENGUSAHA RUMPUT LAUT PADA KETERBATASAN SALURAN PEMASARAN DI SENTRA PRODUKSI Bahari Bahari; M. Arif Dirgantoro; Doddy Ismunandar Bahari
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 16 No 4 (2012)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

The research aimed to predict farmer’s productivity level and to identify factors affecting productivity level in seaweeds farming in Muna District Southeast Sulawesi. To achieve that objectives, frontier cost function using OLS and MLE estimation method with Cobb-Douglas functional assupmtion was used. Eighty six respondents were selected by proportional random method. The results of cost function based on OLS and estimation based on MLE showed that variables of seed prices, transportation prices, labor price and amount of production had jointly significant affect. Research showed farmers achieved productivity levels between 80 to 99 percent with an average of 96 percent. Productivity level distribution was influenced significantly by seaweed sales price and dummy of marketing channels. Important policy implication was to increase amount of production to fulfill market demand can only be done by increasing scale because gap between average productivity of farmers with maximum productivity rate of allocation and best combination of inputs (best practiced farm) is fairly narrow. Increasing scale of seaweed farmers must been followed with reforming that involving the government to correct the marketing system of seaweed so gave better impact on the price at farm level that would increase farmers productivity.

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