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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 5 No 4 (2021)" : 7 Documents clear

ANALISIS HAMBATAN KUALITAS SISTEM INFORMASI AKUNTANSI PERBANKAN DI ERA INDUSTRI 4.0 Rapina Rapina Rapina; Hanny Hanny; Nunuy Nur Afiah
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 5 No 4 (2021)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

The fourth Industrial Revolution significantly changed banking products and services. The bank needs relevant and quality accounting information to support them in providing products and services to customers. The required accounting information is generated from an accounting information system owned by each bank. The purpose of this research is to determine how much the independent variables can influence the successful implementation of the accounting information system in banking. There are three independent variables analyzed, namely personality characteristics, organizational structure and quality of business processes. The results of this study are expected to be useful for banks in implementing strategies when managing the quality of accounting information systems that will produce quality accounting information. The type of data used in this study is primary data obtained through distributing questionnaires to 46 banking companies in Indonesia. Verification analysis was performed using the SEM-PLS test tool. The results showed that problems in the quality of accounting information were caused by the application of accounting information systems that were not maximally integrated. Furthermore, it was found that the application of accounting information systems in banking organizations must be able to accommodate personality characteristics, organizational structure and quality of business processes.

PENERIMAAN E-WALLET SYARIAH LINKAJA DALAM RANGKA PENGEMBANGAN EKONOMI DIGITAL DI INDONESIA Irma Andriyaningtyas; Muhammad Adam; Sri Herianingrum
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 5 No 4 (2021)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

The emergence of sharia-based E-Wallet is a new thing in Indonesia and an academic response is needed for this. This article is intended to measure the level of individual acceptance of Sharia E-Wallet by looking at the relationship between factors related to intention, by using modification and simplification of the UTAUT model and using the analysis of Structural Equation Modeling (SEM) analysis. This study found that factors such as User Value, Effort Expectancy and Social Influence have a positive and significant impact on Performance Expectancy. In the context Behavioral Intention relationship it is found that there is a positive and significant influence between Effort Expectancy and Social Influence on the Intention to adopt Sharia E-Wallet. Meanwhile, User Value and Performance Expectations do not have a significant and positive relationship. This research provides advice in building a digital economy in Indonesia through a program of strengthening Literacy and Regulation in utilizing the potential of Muslims and preferences in using sharia products in Indonesia in accordance with the grand plans in Building Sharia Economic and Finance 2019-2024.

WORK EXPERIENCE, INTERPERSONAL COMMUNICATION ON PERFORMANCE AND USE OF INFORMATION TECHNOLOGY, AIRCRAFT MAINTENANCE COMPANIES Wulandari Harjanti; Tri Wahjoedi; Anita Kartika Sari; Pompong Budi Setiadi; Suhermin Suhermin
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 5 No 4 (2021)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Penelitian ini untuk mengkaji peran pengalaman kerja, Keterampilan Komunikasi Interpersonal terhadap Kinerja dan Penggunaan Teknologi Informasi sebagai Moderasi. Data primer diperoleh dari wawancara kepada 61 responden pada Perusahaan Lini Pemeliharaan Pesawat di Surabaya, Indonesia. Unsur-unsur individu dalam organisasi akan menunjukkan perilaku yang berbeda satu sama lain. Ciri-ciri orang ini akan terbawa ketika memasuki lingkungan baru, yang diwujudkan dalam susunan suatu hierarki, pekerjaan, tanggung jawab, dan lainnya. Hasil penelitian ini adalah Pengalaman Kerja tidak berpengaruh signifikan terhadap Kinerja. Keterampilan Komunikasi Interpersonal berpengaruh signifikan terhadap Kinerja. Penggunaan Teknologi Informasi berpengaruh signifikan terhadap Kinerja, tetapi Penggunaan Teknologi Informasi hanya berperan sebagai prediktor antara Pengalaman Kerja terhadap Kinerja dan Keternampilan Komunikasi Interpersonal terhadap Kinerja. Belum ada penelitian yang mengkaji model sebagaimana tersebut di atas. Kajian ini memberikan gambaran tentang aspek-aspek yang harus diperhatikan guna menjaga dan meningkatkan kinerja di suatu departemen yang menjunjung tinggi keselamatan penerbangan.

STRATEGI MENINGKATKAN KEPATUHAN PAJAK REKLAME DENGAN PENDEKATAN COMPLIANCE MODEL Wijayanah Wijayanah; Basuki Basuki
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 5 No 4 (2021)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

This study aims to describe the implementation of compliance strategies in revenue agencies using the compliance model approach to improve advertising tax compliance. The research data were collected by interview, observation and document collection. This research is a descriptive qualitative research with a case study approach. Data analysis was performed using qualitative techniques, consisted of 3 stages, namely data reduction, data display, and conclusion drawing. The results of the study provide empirical evidence that compliance strategy with a compliance model approach that is implemented comprehensively and adequately can increase taxpayer compliance. The strategy implemented includes providing ease of compliance, providing assistance to comply, taking deter by detection and use full force of the law. Its combines effective prevention strategies and credible enforcement, making easier for taxpayers who are committed to comply and take firm action against taxpayers who do not comply. Implementation of compliance strategy requires support of facilities and infrastructure, competent human resources, tax authorities commitment, laws and regulations as a basis for implementation and support from other agencies in law enforcement efforts. The results of this study can become a reference for policy makers in developing future compliance strategies to achieve voluntary compliance in a sustainable manner.

PERFORMANCE IMPROVEMENT OF BLUD PUSKESMAS EMPLOYEES BASED ON THE RELIANCE ON MULTIPLE PERFORMANCE MEASURE THROUGH LEVERS OF CONTROL Efrizal Syofyan; Riski Hernando
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 5 No 4 (2021)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Penelitian ini menguji pengaruh ketergantungan berbagai ukuran kinerja (finansial dan non-keuangan) terhadap kinerja pegawai Badan Layanan Umum Daerah (BLUD) Pusat Kesehatan Masyarakat (Puskesmas) atau Badan Layanan Umum Daerah Puskesmas Tanjung Jabung Barat dan Kabupaten Batanghari. Studi ini juga menganalisis dampak hubungan yang dimediasi oleh Levers of Control (sistem kontrol diagnostik dan sistem kontrol interaktif). Populasi dalam penelitian ini adalah pegawai BLUD Puskesmas Tanjung Jabung Barat dan BLUD Puskesmas Batanghari yang diambil sebagai sampel sebanyak 81 responden. Penelitian ini menggunakan structural equation modelling (SEM-PLS) dengan software WarpPLS versi 7.0. Studi ini menunjukkan bahwa Levers of Control memediasi hubungan antara ketergantungan pada beberapa ukuran kinerja pada kinerja. Namun, studi ini gagal menunjukkan bahwa kinerja BLUD Puskesmas dipengaruhi oleh ketergantungan pada berbagai ukuran kinerja. Studi ini memberikan kontribusi penting bagi BLUD Puskesmas bukan hanya di Kabupaten Tanjung Jabung Barat dan Batanghari akan tetapi juga BLUD Puskesmas di Indonesia berupa penggunaan levers of control sebagai variabel mediasi hubungan antara ketergantungan pada beberapa ukuran kinerja pada kinerja pegawai BLUD Puskesmas.

PERAN KEPUASAN PELANGGAN DALAM MEMODERASI PENGARUH PERCEIVED VALUE TERHADAP LOYALITAS PELANGGAN Budiyono Budiyono; Sutianingsih Sutianingsih
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 5 No 4 (2021)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

The purpose of this study is to test and analyze how important the perceived value of Elsirestore's products is on customer loyalty, to test and analyze how much satisfaction increases with customer loyalty at Elsirestore, and to test and analyze perceived value of customer loyalty to Elsirestore's products with customer satisfaction. The method of data collection using a questionnaire conducted on respondents, namely consumers of Elsirestore. Data analysis techniques in testing the hypothesis of this study used multiple linear regression analysis techniques. The results show that the Perceived Value variable has a significant effect on Customer Loyalty, as evidenced by the p value = 0.037 (p <0.05), which means there is a significant effect, where the better the Perceived Value, the better the Customer Loyalty. Customer Satisfaction has a significant effect on Customer Loyalty as evidenced by the p value = 0.000 (p <0.05), which means that Customer Satisfaction has a significant effect on Customer Loyalty, where the better customer satisfaction, the better Customer Loyalty. Customer satisfaction moderates the effect of perceived value on customer loyalty at Elsirestore. This is indicated by the value of p value = <0.001 (p<0.05).

PEMILIHAN VENDOR JASA KEAMANAN DENGAN PENDEKATAN ANALYTICAL HIERARCHY PROCESS Fandi Ahmad
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 5 No 4 (2021)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

If an organization makes a wrong decision, it is certain that it can result in losses with a domino effect, especially in a depressed economic condition like today, for that decision selection must optimize the benefits of every possibility and minimize the losses that will be incurred. The purpose of this study is to assist in decision making and find out which vendor is best through a descriptive qualitative research approach with a focus on selecting security service vendors that will be used as a reference, the data in this study were obtained from the method of observation, interviews, and literature study to then be processed using the Analytical Hierarchy Process (AHP) approach by utilizing expert choice software in the hope of finding options that match the required criteria. From the research results it is known that there are four factors that are used as references in decision making, namely administrative, price, technical and qualification factors, with the alternative choice, namely PT. Handaru, PT. ABDI and PT. Wake up, after processing the data it is known that the best choice fell to PT. Handaru with a vector eigen value of 0.508 with an overall incostintency value of 0.02.

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