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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 6 No 1 (2022)" : 7 Documents clear

RELEVANSI NILAI KEBAJIKAN DALAM KEBIJAKAN KOMUNIKASI: MEMAKNAI INFORMASI FUNDAMENTAL DARI PERSPEKTIF INVESTOR Made Sudarma; Putu Prima Wulandari
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 6 No 1 (2022)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

The purpose of this research is to reveal the meaning of fundamental information from the perspective of investor in their process of making investment decision. Qualitative approach is used in extracting the meaning of investor’s understanding and experience in natural perspective. Interpretive paradigm is used to lead the researchers’ way of thinking in studying human and their experiences. Transcendental phenomenology is used to reveal the awareness phenomenon in experience understood by the informants. Informant’s awareness is a simple format yet can be used to gain deep understanding. The research finding shows that fundamental information is interpreted as macro and micro information which is connected to each other. The second finding describes the interpretation of fundamental information for investor as a communication policy that should be based on virtue value to induce investor’s trust, comfort and confidence level in making decision. Virtue value in this case is the accountability with company’s good intention in revealing fundamental information, both in form of positive predictive value and negative predictive value. The investor’s dependency of fundamental information in form of financial reports invokes investor’s awareness that virtue value in company’s communication policy is the main value relevance.

DETERMINAN REVISIT INTENTION PENGUNJUNG MUSEUM DALAM PERSPEKTIF EXPERIENTIAL MARKETING Gede Suparna; I Gede Riana
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 6 No 1 (2022)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

This study aim to analyze the influence of visitor experience on satisfaction and the revisit intention. The population were visitors to the museum using the accidental sampling approach. accidental sampling is a technique of determining the sample by chance, that is, anyone who happens to meet the researcher can be used as a sample, if it is considered suiTabel as a data source. The number of samples used was 216 visitors that valid for analized before data collection, the instruments used in the study were tested first using validity and reliability tests to make sure the instruments were valid and reliable. The analytical used is descriptive and inferential analysis with the Warp Partial Least Square approach. The results showed that experiential marketing had a significant effect on learning in museums, visitor satisfaction, and the desire to return. Learning in museums has a significant effect on visitor satisfaction, but has a weak effect on the desire to visit again. Furthermore, visitors who are satisfied tend want to visit again.

DETERMINAN PENGAMBILAN KEPUTUSAN INVESTASI BERDASARKAN NORMA SUBJEKTIF, KONTROL PERILAKU, DAN PERILAKU HEURISTIK Rosadi Wirawan; Titik Mildawati; Bambang Suryono
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 6 No 1 (2022)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

This study aims to obtain empirical evidence of the influence of Subjective Norms, Behavioral Control, and Heuristic Behavior on Investment Decisions. We used 54 respondents of individual investors who are just learning and or have already transacted on the Indonesia Stock Exchange (BEI) as a sample. By using multiple regression analysis, we found that the subjective norm has an effect on investment decisions. This means that the higher the influence of individual external environmental pressures, namely observers, friends, mass media, and investment management, the greater the individual's ability to make investment decisions. Behavioral Control has an effect on Investment Decisions. This means an understanding of the simplicity or complexity of taking action based on past experience and the obstacles that may be faced when taking action, affecting individuals in making investments. Heuristic behavior affects investment decision making. This means that the level of confidence and experience possessed by individuals and other known people will influence individuals in making accurate investments.

HAPPINESS AND ECONOMIC CHOICE Maria Kontesa; Juliana Chung Ying Wong; Rayenda Khresna Brahmana; Sisca Contesa
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 6 No 1 (2022)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Penelitian ini mencoba menjawab pertanyaan ini secara empiris: Apakah kebahagiaan memengaruhi pilihan ekonomi? Penelitian ini menggunakan pengukuran kebahagiaan yang terbarukan dan mengujinya kepada 416 responden. Ukuran kebahagiaan dipenelitian ini menggunakan Oxford Happiness Scale dan diestimasi terhadap pilihan ekonomi. Pengukuran kebahagian ini berkorelasi dengan keyakinan positif tentang kondisi ekonomi masa depan dan dengan uji psikometrik kebahagiaan. Dengan menggunakan orang dewasa Malaysia sebagai sampel, temuan kami menunjukkan bahwa jika seseorang bahagia, mereka akan cenderung membuat keputusan yang baik pada pilihan ekonomi mereka. Dalam hasil yang lebih detail, kami juga mengestimasi efek kebahagiaan pada keputusan investasi, keputusan keuangan, preferensi risiko, dan toleransi risiko. Sebagai uji keandalan, kami juga menggunakan regresi instrumental yang dimana variabel cuaca adalah variabel instrumentalnya. Kesimpulan tetap sama. Ini juga berarti bahwa memiliki pilihan ekonomi yang bijak tidak membuktikan bahwa keputusan bergantung pada pemikiran rasional. Hasil temuan ini sangat penting karena memberikan panduan bagi pembuat kebijakan ketika mereka mengembangkan analisis kebijakan antara lain mengenai kebijakan pajak dan kebijakan pensiun.

FAKTOR-FAKTOR YANG MEMPENGARUHI PERSISTENSI LABA PADA PERUSAHAAN SEKTOR INDUSTRI BARANG KONSUMSI Farihatul Ula Riskiya; Laely Aghe Africa
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 6 No 1 (2022)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Investors keep investing in the company with the aim of seeing how far the company's ability to generate profits. The company is said to be good if able to achieve the desired profit target. Profit is an indicator of the company in attracting investors to invest. This research aims to prove empirically about the effect of accrual reliability, cash flow operations, sales volatility, and firm size on earnings persistence. This research was conducted at manufacturing companies in the goods industry sector consumption listed on the Indonesia Stock Exchange in 2015-2018. Method determination of the sample in this study using purposive sampling criteria for manufacturing companies using the currency Rp not experiencing a loss, the company is consistently listed that listed on the Indonesia Stock Exchange for the period 2015-2018 in order to obtain a sample as many as 112 companies. The analysis technique used in this study namely multiple linear regression analysis. Based on the research results, it is known that the reliability of accruals and operating cash flows has a positive effect on earnings persistence. Sales volatility and firm size have no effect on earnings persistence.

DETERMINAN PENGUNGKAPAN ISLAMIC SOCIAL REPORTING (ISR) PADA PERUSAHAAN DI JAKARTA ISLAMIC INDEX (JII) Yeney Widya Prihatiningtias; Elok Riskika Putri; Nurkholis Nurkholis; Wiwik Hidajah Ekowati
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 6 No 1 (2022)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

This study empirically analyzes the factors affecting Islamic Social Reporting (ISR), including profitability, liquidity, industry type, board of commissioner size, and company size. ISR, based on its category, is measured using ISR Index assessed from the companies’ annual report. The populations are all companies listed in Jakarta Islamic Index (JII) in 2017-2019. The samples include 17 companies selected through purposive sampling method, and are analyzed by multiple regression method. The results of this study indicate that the type of industry and company size have a significant effect on ISR; whilst, the profitability, liquidity, and board of commissioner size have no significant effect on ISR because manufacturing industry tends to be wider in disclosing its social responsibility reports, and this is also the case with large companies. This may be because the larger the size of the company, the larger the stakeholder community that must be served. Furthermore, profitability, liquidity, and the size of the board of commissioners have no significant effect on ISR because the company's orientation may be purely on profit or other financial aspects and the quality of ISR is not determined mainly by the quantity of the board of commissioners but may be caused by the quality or diversity of its members.

SINERGI INOVASI, MODAL BUDAYA DAN PARTISIPASI MASYARAKAT DALAM MENCIPTAKAN KESEJAHTERAAN UMKM I Made Sara; Made Setini; I Gusti Lanang Putu Tantra
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 6 No 1 (2022)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

The happiness level of MSME actors determines the regional economy. Small business innovation is the driving force behind MSMEs' happiness and business continuity. Business units classified as micro, small and medium enterprises (MSMEs) are the locomotives of the regional and national economies. This study aimed to analyze the influence of cultural capital and community involvement on the well-being of MSMEs either directly or through MSME innovation. This study was conducted on MSME agents. Data was collected through questionnaires from 350 MSME agents and 150 MSME agents, and data analysis was performed using the SEM PLS. The study results indicate that cultural capital and community involvement have a positive and significant impact on the innovations undertaken by MSMEs. The cultural capital and innovation of MSMEs have a positive and significant effect on the happiness of MSMEs. In contrast, the role of community participation has an insignificant effect on the happiness of MSMEs. MSME innovation controls the impact of cultural capital on MSME welfare with partial mediation, and MSME innovation controls the impact of public engagement on MSME welfare with complete mediation.

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