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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 2 No 2 (2018)" : 7 Documents clear

MENGUNGKAP RAHASIA DIBALIK ANGKA PENDAPATAN (METODE STUDI KRITIS) Bambang Haryadi
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 2 No 2 (2018)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Revenue for the company is very important. The greater income earned, the greater company's ability to fund all costs incurred. In practice, the value of income can not stand alone from the environment. This study wants to reveal the secrets behind the rising of corporate income. The paradigm used in this research is qualitative. This paradigm considers that reality is subjective and has many dimensions. The research approach uses a critical study that aims to reveal the meaning behind income numbers. This critical study is a Neo Marxist line. The results showed that: (1) the increase of income value can not be separated from the interests of management. The company's revenue value so far is a reflection of the company's strategy by using tariff increase only. Furthermore, (2) the company's revenue also shows the obligation of the company to deposit the PAD to the local government. (3) Increase in revenues has a negative impact on consumers. Increasing tariffs to earn revenue was not followed by providing good service to customers. (4) In increasing revenue, companies should not ignore environmental awareness and sustainability.

FAKTOR YANG MEMPENGARUHI PERILAKU KONSUMSI PRODUK HALAL PADA KALANGAN MAHASISWA MUSLIM Nurul Huda; Hulmansyah Hulmansyah; Nova Rini
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 2 No 2 (2018)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

The purpose of this study is to examine the factors of knowledge, attitude, subjective norms, behavioral control, and religious commitment to influence behavior through intentions for consumption of halal products. Based on the literature review, this research hypothesis states that knowledge, attitudes, subjective norms, behavioral control, and religious commitment affect the behavior through intention. This study uses survey data from questionnaires to 150 respondents. Hypothesis testing technique is done by using SEM analysis with Lisrel software. The results of data processing indicate that Knowledge, Attitudes, Subjective Norms, Behavior Control, and Religious Commitment have a significant influence on behavior through intention to consume halal products. Intensi variables have a significant influence on the consumption behavior of halal products with t value of 7.14. Behavior Control and Religious Commitment have a greater influence on behavior through intention to consume halal products than other variables. Suggestions based on the results of research: first, need to consciously consume halal products by increasing one's religious commitment. Second, it needs to be enhanced the role of society both from internal and external in controlling one's behavior to consume halal product.

LIBERALISASI JASA DISTRIBUSI, MASUKNYA MODAL ASING DAN HUBUNGANNYA DENGAN MODAL DOMESTIK INDONESIA Muhammad Fawaiq
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 2 No 2 (2018)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

The aims of this study are to determine the level of liberalization of the services sector and to analyze a causal relationship between Foreign Direct Investment/FDI (as a result of the liberalization of the distribution service) and Domestic Investment/DI in the sector. The method used in this research are descriptive analysis and Panel-VECM-Granger. The results showed that the degree of liberalization of distribution services, especially related to FEP has not met the target of liberalization of MEA 2015. Hypothesis testing results show that there is a unidirectional Granger-Causality relationship in short-term and long-term between FDI and DI. That relationship is FDI strongly influencing DI in the Indonesian distribution services sector. ECT value of the independent variable of FDI is -1.0, which means that the speed of change in the value of DI that caused by the changes of FDI to achieve a equilibrium is 100 percent per year. Thus it is known that the entry of FDI encourage domestic investment activity in the Indonesian distribution services sector. The results of this study need to be considered in terms of improvement FEP in the distribution services sector. FEP improvement policy will encourage the entry of FDI and indirectly encourages DI.

DETERMINAN AKUNTABILITAS KINERJA PEMERINTAH DI KABUPATEN LOMBOK BARAT Andi Permana Putra; Akram Akram; Hermanto Hermanto
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 2 No 2 (2018)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

The purpose of this study is to analyze and prove the factors that affect the accountability of government performance in financial management, especially in West Lombok regency. Issues of accountability are phenomena and have always been the spotlight in the community, especially the low quality of government agencies' performance in managing local finances that often have an impact on the abuse of authority. Factors that degrade the quality of accountability to the local government is the lack of budget targeting and reporting. Besides it is still less than optimal implementation of performance-based budgeting and internal controls over financial management. This research is an explanatory research. The data in this study are primary data collected using questionnaires. The total sample is 87 regional finance management officials determined using disproportional stratified random sampling technique. Data analysis used in this research is multiple linear regression analysis. This study proves that the implementation of performance-based budgeting, internal control, clarity of budget targets and reporting have a positive effect on the performance accountability of local government financial management.

PENGARUH MINYAK DAN GAS TERHADAP KINERJA PERTUMBUHAN EKONOMI REGIONAL: SEBUAH KUTUKAN ATAU ANUGERAH? Ahmad Fahriza; Djoni Hartono
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 2 No 2 (2018)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Natural resources, particularly oil and gas, are great benefit to the region that owns it and become one of the region's revenue sources. Nevertheless, Sachs and Warner (1995) found a phenomenon of natural resource curse indicating that the wealth of natural resources could hamper the economic growth. This research tries to see the existence of natural resource curse phenomenon in Indonesia through the performance of regional economic growth; and observes the differences of oil and gas contribution in the economic structure as an indicator of natural resource wealth in the area. Gross Regional Domestic Product Growth (PDRB) per capita without oil and gas is an indicator of the economic growth to see if the oil and gas are inhibiting or accelerating the growth of other sectors in the region's economy. Using data from 33 provinces in Indonesia within the period of 2006-2013, this study found a positive relationship between oil and gas contribution and per capita GDP growth without oil and gas. Based on these findings, natural oil and gas resources have become a boon to the province that owns them.

PENGARUH KEPEMILIKAN DAN KEPEMIMPINAN KELUARGA SERTA EFEKTIFITAS PENGAWASAN DEKOM TERHADAP KUALITAS AUDIT Vera Diyanty; Eliza Fatima; Akhmad Syahroza
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 2 No 2 (2018)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

This study aims to investigate the effect of family ownership, family leadership, and the monitoring role of the Board of Commissioners on the audit quality. This study uses a sample of non-financial companies listed on the Indonesia Stock Exchange (IDX) from 2010 to 2013. Family ownership is measured through the ultimate ownership of the company. To determine whether the company's CEO is the founder of the company, family relationship data is used on all of the company's ultimate owners. The monitoring role of the Board of Commissioners is calculated through the Asean Corporate Governance Scorecard index. Data of auditor is obtained from Center for Supervision of Financial Service (P2PK). The results showed that family ownership either through direct or indirect mechanisms tend to choose Big 4 KAP than non Big 4. While Chief Financial Officer (CFOs) from family and corporate founders tend to choose Big 4 in auditing the company. This is done to maintain the company's reputation. The results also show that the effective monitoring of the Board of Commisionners (BOC) tends to choose Big 4 auditors compared to non Big 4.

TATA KELOLA PERUSAHAAN DAN VARIABILITAS LABA Ikka Tiaraintan Hariyanto; Novrys Suhardianto
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 2 No 2 (2018)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

This research aims to examine the influence of firm size, leverage, and corporate governance on earnings variability. We relate the earnings variability with the hypotheses of positive accounting theory and governance mechanism in Indonesia to identify factors that influence earnings variability. Using purposive sampling, we got 628 observations of Indonesian public firms during 2012 until 2014. This research uses common and fixed effect regression model to analyse the data. The results of this analysis show that the big firms have higher profit variability due to higher business and political risks. However, this finding applies only to samples with weak governance. Moreover, the greater the debt the company has, the greater the level of profit variability. This is due to the company's incentives to avoid breaching the debt contract, such as maintaining debt to equity ratio, working capital, or shareholder equity, by adopting aggressive accounting policies. Lastly, the CG mechanism does not affect the variability in earnings, indicating the lack of effective corporate governance in Indonesia. The CG mechanism in Indonesia has not generally been able to influence financial reporting behavior and capital market regulators need to take action to improve the effectiveness of corporate governance in Indonesia.

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