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EKUITAS (Jurnal Ekonomi dan Keuangan)
ISSN : 2548298X     EISSN : 25485024     DOI : -
Core Subject : Economy,
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).
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Articles 7 Documents
Search results for , issue "Vol 7 No 4 (2023)" : 7 Documents clear
MEDIASI AKSESIBILITAS MODAL UTANG PADA PENGARUH KINERJA LINGKUNGAN TERHADAP FINANCIAL DISTRESS Puspita Sari; Dian Agustia; Isnalita Isnalita; Mienati Somnya Lasmana
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 7 No 4 (2023)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/j25485024.y2023.v7.i4.5439

Abstract

This study proves empirically that the accessibility of debt capital mediates the effect of environmental performance on financial distress. This study uses simple mediation analysis to analyze the data and SPSS 24 software to process the data. This study used a purposive sampling method with a total sample of 219 companies in the basic industrial and chemical, mining and agricultural sectors which were listed on the Indonesia Stock Exchange and PROPER Indonesia during 2013-2018. Based on the results of empirical tests, this study found that the accessibility of debt capital does not mediate the effect of corporate environmental performance on financial distress. This is because environmental performance is an indicator that is still relatively new to the Indonesian financial market. Thus, creditors as corporate stakeholders have not considered environmental performance as a guarantee for the company's performance in fulfilling its obligations. However, contrary to these results, the company's environmental performance was found to have an effect on financial distress. Where, companies with good environmental performance tend to have adequate capabilities in managing their resources, especially the company's economic resources. Thus, the results of this study have confirmed the resource-based view theory and the trade-off theory.
A MODEL TO IMPROVE RIAU UNIVERSITY LECTURER PERFORMANCE Layla Hafni; Surya Safari Sembiring Depari; Budiyanto Budiyanto; Suhermin Suhermin
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 7 No 4 (2023)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/j25485024.y2023.v7.i4.5443

Abstract

Contact between teaching and educational staff and students in higher education is relatively intensive. One of the critical determinants of the success of higher education is the satisfaction of teaching staff. This research examines the influence of Spiritual Intelligence and Spiritual leadership on job satisfaction and performance of PNSD education staff at private universities in Riau. The respondents to this research were 105 lecturers. The exogenous variables are Spiritual Intelligence and Spiritual Leadership, while the endogenous variables consist of job satisfaction and lecturer performance. The analysis used in this research is path analysis using PLS-SEM. The results of the hypothesis test show that Spiritual Intelligence and Spiritual leadership have a significant effect on job satisfaction. For the Performance variable, only Spiritual Intelligence has a significant effect. Spiritual leadership has no significant effect on performance. This research suggests that spiritual intelligence needs to be developed so that lecturers can align personal values with organizational goals. Leaders need to prioritize the interests of their members rather than their personal interests. A spiritual leader who is able to manage his ego to provide motivation and good work enthusiasm will undoubtedly be able to increase the job satisfaction and performance of his subordinates. This research contributes to developing theories of job satisfaction and performance from a spiritual perspective.
CHEF-PRENEUR AND RESTAURANT PERFORMANCE: THE ROLE OF MEDIATION IN COMPETITIVE ADVANTAGE Syafrida Hafni Sahir; Mochammad Fahlevi
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 7 No 4 (2023)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/j25485024.y2023.v7.i4.5730

Abstract

Bisnis makanan atau kuliner merupakan salah satu bisnis yang saat ini sedang berkembang pesat dan memiliki potensi pertumbuhan yang cukup besar. Penelitian ini bertujuan untuk mengetahui pengaruh chef-preneur terhadap kinerja rumah makan di Indonesia khususnya peran mediasi keunggulan bersaing. Penelitian ini menggunakan metode penelitian kuantitatif, di mana data yang dikumpulkan berupa data yang akan dianalisis dengan menggunakan statistik. Sampel dalam penelitian ini melibatkan 200 rumah makan di Kota Medan, analisis data dalam penelitian ini menggunakan PLS-SEM untuk mengetahui pengaruh antar variabel. Hasil penelitian ini menemukan bahwa keunggulan bersaing berhasil memediasi antara chef-preneur terhadap kinerja rumah makan di Kota Medan dan diketahui bahwa pengaruh chef-preneur terhadap kinerja rumah makan memiliki pengaruh yang paling kuat. Penelitian ini berimplikasi pada pelaku bisnis rumah makan di Kota Medan harus meningkatkan chef-preneur untuk terus berinovasi dalam meningkatkan keunggulan bersaingnya. Penelitian ini berimplikasi kepada pelaku usaha rumah makan di Kota Medan harus meningkatkan chef-preneur untuk terus berinovasi dalam meningkatkan keunggulan bersaingnya.
PENGARUH TRANSACTIONAL LEADERSHP DAN TRANFORMATIONAL LEADERSHP TERHADAP ORGANIZATIONAL CITIZENSHIP BEHAVIOR DAN KINERJA KARYAWAN Gazali Gazali; Zainurrafiqi Zainurrafiqi
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 7 No 4 (2023)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/j25485024.y2023.v7.i4.5734

Abstract

Leadership is concerned with achieving goals by increasing followers based on implementing a tactical plan. Transformational Leadership, Transactional Leadership and Organizational Citizenship Behavior require more attention in the SME context; thus, this study purpose to address this gap, expand the work on employee performance and contribute to the literature with new findings. Based on the line of thought above, this study aims to reveal the most effective leadership styles for the SME sector in Pamekasan and to understand how Transactional Leadership and Transformational Leadership impact Organizational Citizenship Behavior (OCB) and Employee Performance. This is expected to ensure employee achievement and organizational development and progress through the evolution of supervision in the SME sector in Pamekasan. This type of research is Explanatory Research. Data collection method trought interviews. The sampling technique used purposive sampling. The number of samples is 200 employee of SMEs in Pamekasan Regency, and uses data analysis, namely the Structural Equation Model (SEM) with AMOS software. The results of this study indicate that Transactional Leadership has a positive and significant effect on Organizational Citizenship Behavior, Transformational Leadership has a positive and significant effect on Organizational Citizenship Behavior and Organizational Citizenship Behavior positive and significant effect on employee performance.
PENDEKATAN PSIKOLOGIS DALAM MENENTUKAN MINAT BERWIRAUSAHA MAHASISWA I Gst. A.Kt. Gd Suasana; I Gde Ketut Warmika
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 7 No 4 (2023)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/j25485024.y2023.v7.i4.5807

Abstract

Entrepreneurship plays a real role in economic development and job creation. Research purposes; explain the influence of psychological factors on the interest in entrepreneurship, and find the best combination model of psychological factors that can be used as a predictor of interest in entrepreneurship. Respondents were students who had or were taking entrepreneurship courses at FEB Unud. The sample size was determined as many as 120 people by purposive sampling and data were analyzed using multiple linear regression. Analysis of the enter method found that psychological factors had a significant effect on entrepreneurial interest, and only the need for achievement and internal locus of control had a positive and significant effect on entrepreneurial interest. Based on the stepwise method, it was found that the combination of need for achievement, internal locus of control, and tolerance for ambiguity is the best predictor of entrepreneurial interest. The implication is that strengthening psychological factors for students can be approached with entrepreneurial motivation training by involving successful entrepreneurial role models. Future researchers, need to examine and identify other psychological factors, to further strengthen the results of the analysis, such as creativity and communication.
DETERMINANTS OF INTENTION TO USE ISLAMIC FINTECH DURING COVID-19 PANDEMIC Hesniati Hesniati; Rico Limgestu
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 7 No 4 (2023)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/j25485024.y2023.v7.i4.5860

Abstract

Islamic fintech Intention has been growing rapidly in Indonesia in rencent years and drawing attention among practitioners, government, and academics. This study intents to investigate determinant of intention to use Islamic Fintech. Fintech has been regarded as a game changer in terms of bringing finances to those who lack access through information technology and the digital financial landscape. Data in this research was acquired using online questionnaires. There were collected from November 2022 to March 2023 and distributed online to survey 396 Islamic Fintech Users. Hypothesis testing in this study used structural equation modeling on partial least square approach the result revealed those variable of effort expectancy, social influence, government support, perceived ease of use, and perceived usefulness were significant and positively influence on intention to use. Moreover, fear of COVID-19 was negatively significant and moderates perceived risk on dependent variable. Limitation of this study only cover Islamic fintech service peer-peer to lending in Indonesia.
PENGARUH STRINGENCY, KORUPSI, DAN PAJAK LINGKUNGAN TERHADAP FOREIGN DIRECT INVESTMENT INFLOW: SEBUAH POLLUTION HEAVEN HYPOTHESIS Windy Hikmah Ariyani; Unggul Heriqbaldi
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 7 No 4 (2023)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/j25485024.y2023.v7.i4.6104

Abstract

This study aims to analyze the pollution heaven phenomenon, in the case of Foreign Direct Investment (FDI) inflow from the perspective of environmental regulations (stringency), corruption, environmental taxes, and the interaction variables between stringency and corruption. Additionally, this study will investigate the impact of pollution heaven on GDP per capita, labor, and trade openness to FDI inflow. This study used the System Generalized Method of Moments estimations for 6 investor countries of the palm oil sector in Indonesia from 2009 to 2019. The main results show that stringency and corruption have a significant positive effect while the interaction between stringency and corruption has a significant negative effect on FDI inflow in the Indonesian palm oil sector. Loose environmental regulations combined with a honest bureaucracy will prevent investors from receiving legal protection. This condition indicates a significant relationship of the interaction variable between stringency and corruption on FDI inflow, therefore the pollution heaven hypothesis is invalid. Government policy regarding stringency can be improved by implementing environmental taxes. Policies related to corruption are necessary to simplify bureaucratic procedures for investors. The combination of these regulations is expected to help the Indonesian government attract FDI inflows without turning Indonesia into a pollution heaven.

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