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EKUITAS (Jurnal Ekonomi dan Keuangan)
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
 1 
Search results for , issue "Vol 7 No 4 (2003)" : 7 Documents clear
PENGARUH ETIKA KERJA ISLAM TERHADAP SIKAP AKUNTAN DALAM PERUBAHAN ORGANISASI DENGAN KOMITMEN ORGANISASI SEBAGAI VARIABEL INTERVENING Astri Fitria
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 7 No 4 (2003)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (0.057 KB) | DOI: 10.24034/j25485024.y2003.v7.i4.364

Abstract

The objective of the study is to analyze the impact of Islamic work ethic toward accountant attitude lo changing organization with commitment organization as a variable intervening. Population for this research is all of intern accountants, education accountants and accountant staf working Islam-organization basic in Indonesia. Data were collected via questionnaires. A total of 295 accountants were responded to this research. Data were analyzed by using Structural Equation Model (SEM).The result of the analysis support four hypotheses proposed in this research, there are; Islamic work ethic positive impact affective commitment, continuance commitment and normative commitment; Islamic work ethic positive impact cognitive, affective and behavioral tendency from attitude toward changing organization; affective commitment positive impact cognitive, affective and behavioral tendency from attitude toward changing organization; there is a negative impact between continuance commitment to cognitive, affective and behavioral tendency from attitude toward changing organization; normative commitment positive impact cognitive, affective and behavioral tendency from attitude toward changing organization; affective commitment mediated  Islamic work ethic to cognitive, affective and behavioral tendency from attitude toward changing organization; continuance commitment mediated Islamic work ethic to cognitive, affective and behavioral tendency from attitude toward changing organization; normative commitment mediated Islamic work ethic to cognitive, affective and behavioral tendency from attitude toward changing organization.
ANALISIS POTENSI KEBANGKRUTAN KEUANGAN PERUSAHAAN MAKANAN DAN MINUMAN YANG LISTED DI PT. BURSA EFEK JAKARTA Bambang Sucahyo
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 7 No 4 (2003)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (0.057 KB) | DOI: 10.24034/j25485024.y2003.v7.i4.365

Abstract

The economic crisis since mid 1997 has internally affected the performance of manufacture companies. Short term foreign loans in foreign currency that can be prolonged have increased the demand for foreign currency especially the US dollar, and has resulted a depreciation of rupiah value more than 80%. This further yielded the performance failure   and financial bangkruptcy potentials.This study aimed at testing the usage offinancial ratios to determine whether a company belongs to the financial bangkruptcy potential group or otherwise. Further-more, considering tehe supposedly different condition and performance of manufacture industries before and during the crisis, this study also aimed at determining the performance of a company with and that without thefinancial bangkruptcy potential.Bangkruptcy has been investigated and can be predicted with reference to the company financial peiformance indicator, namely thefinancial ratios. However, considering that the tight competetion of the business world, the size of performance has developed with the entrance of market competetion ratio. Ratio, in this case is the capability of a company to survive in an industrial environment, which is quantified by the market share yield compared with the market size of his competitors.This study compared two periods  of financial  bangkruptcy potential predictions, namely that prior   to  the  economic  crisis  in lndonesia  (1994  - 1996)  and  that  during  the economic  crisis  (1997  -  1999).  The factor,   cluster and discriminant analysis were applied to the go public food and beverage industries at the Jakarta Stock Exhange. The discriminant analysis or the Z-score method proved effective in measuring the peiformance  in multivariate way and in grouping it. By the SPSS social statistical version 10.0, the discriminant analysis arranging the ratios into given discriminant functions, and base on the function, the sample cases were put in the given groups. if the final  ratio multiplication showed higher Z-score the case was categorized having no bangkruptcy potential. Otherwise, the case was grouped as having the bangkruptcy potential.The discriminant analysis showed that the first hypothesis was accepted. Prior to the crisis (1994    1996), factor   debt ratio and net profit margin developed the discriminant function and simultaneously determined the classification of as a group with or without bangkruptcy potential. Jn this function, net profit margin factor is dominant part that determinate a grouping of cases, and it showed that a company survival were determined by the management in measure sales producing net profit. The hit ratio of discriminant function was 98 %, showing that the precision of the classification was relatively high.During crisis period (1997 1999), the important factors in the discriminant function were debt ratio, followed current ratio, total asset turn over, and market share. It showed that during crisis, the survival of a company was determinated by management tofind the fund added to invest oppurtunity. The discriminant function had hit ratio 94,1%, that showed the classification accurancy 94,1%. From the ratio or factor comparison use in the both fun ction of the two analysis period, the two hypothesis showed a difference in ratio role to determinate the bangkruptcy potential classification for two different periods.It was also revealed that in the a both analysis periods the cutting score or Z score was null. This means that in term of discriminant function score a case was negative or smaller than Z score, the case was categorized as having the bangkruptcy potential. Othenvise, if the discriminant junction was positi ve or bigger than Z score, the case will be categorized as having no bangkruptcy potential.
PENGARUH RANGSANGAN DALAM TOKO TERHADAP PEMBELIAN YANG TIDAK DIRENCANAKAN OLEH KONSUMEN ALFA GUDANG RABAT DI DENPASAR Andi Sularso
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 7 No 4 (2003)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (0.057 KB) | DOI: 10.24034/j25485024.y2003.v7.i4.366

Abstract

This Research meant to know excitement factors in shop (In Store Stimuli) either through and also simultan ofparsial influencing purchasing which do not planning by consumer in Shop Alpha Warehouse Rabat in Denpasar. Data the used is primary data, namely data which in obtaining from result of propagated kuesioner. Unit analyse is consumer doing/conducting purchasing which do not be planned previously.Pursuant to result of analysis can be concluded that independent variabel which used have influence which significant either through and also simultan of parsial (except X5 variabel, namely service of salesgirl, what even have an effect on but do not signifikan) to pur chasing which do not be planned. Independent variabel which have an effect on biggest is variabel perception of consumer Lo settlemenL of shop rack, followed to be to be displayed by product, price and tidiness of product.  Perception of consumer medium to service of salesgirl, even have an effect on but do not signifikan.
PENGARUH NON-LINEAR KEPEMILIKAN MANAJERIAL TERHADAP NILAI PERUSAHAAN YANG DIUKUR DENGAN TOBIN'S Q Makaryanawati Makaryanawati
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 7 No 4 (2003)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (0.057 KB) | DOI: 10.24034/j25485024.y2003.v7.i4.362

Abstract

The principle aim of a firm is to improve the wealth of the shareholders through the increase of the firm value. Further, the improvement of the shareholders ' wealth is led to increase of the stock price.The conflict of interest between the management and the shareholders is based on the agency theory. One of the motif is the separation between control and ownership functions which causes the management cannot feel the effects of error in business decision making directly. The increase of managerial ownership can be employed to cover up this problem.This research develop one hypotheses. This hypotheses is managerial ownership has a non-linear effect to the firm value. Population of the research are non­ financial firms registered in the Jakarta Stock Exchange in the year 1994-2000.The research provides empirical evidence that managerial ownership shows a non-linear relation to the firm value, but is insignificant statistically. Meanwhile the control variables of profitability, leverage and size are positive and significant determinant offirm value.
PARADIGMA BARU BISNIS: POLA KARIER KERJA DAN IMPLIKASINYA PADA PERUSAHAAN DAN PEKERJA DEWASA INI Yulius Koesworo
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 7 No 4 (2003)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (0.057 KB) | DOI: 10.24034/j25485024.y2003.v7.i4.367

Abstract

The rapid development of information technology and globalization has changed business enviroment through its components: customers, competition and change (JC). Related to the 3 C, the changes can be categorized into three areas: (I) the area of customers, that is the moving of the power of market from producers to customers; (2) the area of competition, that is the moving of competition form domestic to global, (3) the area of change, that is moving of product life cyclefrom slow to rapid.As the consequence of the changes, like it or not, any business institution that intends to survive or keep existing has adjust its business paradigm to the current changes. In other words, the business institution has to develop its own paradigm or adopt the available business new paradigm.The adoption or application of the business new paradigm implies the changes of the nature job, the structure, the function of business organization and the domain of core business as well. The business new paradigm also change the pattern and meanings of working career and affects the business institution and individual worker.
RELEVANSI ETIKA KEUTAMAAN ARISTOTELES BAGI PROFESI AKUNTAN Akhmad Riduwan
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 7 No 4 (2003)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (0.057 KB) | DOI: 10.24034/j25485024.y2003.v7.i4.363

Abstract

Keinginan untuk mempertahankan dan meningkatkan daya saing antar akuntan seringkali memaha akuntan untuk berpaling dari strategi profesi ke strategi bisnis, sehingga sering tujuan meraih laba sebesar-besarnya digunakan sebagai dasar untuk menghalalkan segala cara. Penyelesaian masalah etika dalam profesi akuntan semacam itu akan menjadi lebih mudah apabila projesi akuntan diperlakukan sebagai tindakan (praxis) sehingga ketika profesi dijalankan sesuai dengan keutamaan, akan diperoleh secara serentak kesuksesan, kebaikan, dan kebahagiaan (eudaimonia).Selama ini profesi akuntan diperlakukan sebagai suatu aktivitas pembuat (poeisis) keuntungan, kesejahteraan, dan kenikmatan, yang tujuannya terpisah dari aktivitas profesi itu sendiri. Dengan memperlakukan profesi akuntan sebagai poeisis, akuntan secara individual lebih mementingkan hasil daripada makna dari aktivitas profesi, sehingga akuntan sebagai individu menjadi teralienasi dari aktivitas projesinya sendiri.
PENGUKURAN HAK INVESTOR DARI HASIL KINERJA Yuliastuti Rahayu
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 7 No 4 (2003)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (0.057 KB) | DOI: 10.24034/j25485024.y2003.v7.i4.368

Abstract

Dalam suatu rapat umum pemegang saham, direksi menjelaskan keberhasilan dalam menyelesaikan program restrukturisasi hutang dengan hasil diperolehnya pembebasan bunga yang telah dibebankan pada lapvran laba (rugi) Perusahaan selama tiga tahun terakhir. Dengan hasil ini laporan laba (rugi) dan saldo laba dikoreksi positip sebesar itu.Pada momentum rapat umum pemegang saham perusahaan lainnya, setelah laporan keuangan p eriode yang bersangkutan disahkan direksi yang sekaligus sebagai Pemegang saham mayorilas yang memimpin rapat, mengumumkan alas laba yang diperolehnya tidak dilakukan pembagian laba. Alasan yang dikemukakan karena Perusahaan membutuhkan likwiditas untuk menghadapi persaingan yang semakin tajam.Sementara pemegang saham minoritas yang hadir pada rapat umum pemegang saham tersebut menghendaki adanya pembagian laba sebesar laba per saham seperli yang diinformasikan pada laporan /aba (rugi) alau minimal atas saldo laba diatas jumlah 20% modal diselor yang memang harus diinvestasikan kembali seperti yang dimasud Undang Undang Perseroan. Setelah beradu argumentasi, suara mayoritas memutuskan tidak ada pembagian  laba.Dua kejadian di alas, yaitu adanya koreksi bunga yang menjadi ukuran hak kreditor dan laba bersih yang menjadi hak pemeg ang saham, pada saat penyusunan laporan keuangan tidak ad.a anlisipasi atau pengukuran yang bisa mengakomodasi aspirasi yang ada pada  kejadian di atas.Dalam praktek akuntansi, pengukuran hak kreditor alas hast/ kinerja hanya didasarkan pada tingkal bunga yang dicantumklan dalam perjanjian kredit. Pembatasan laba bersih yang boleh dibagi yang merupakan hak pemegang saham hanya dibatasi oleh batasan untuk mencadangkan sebesar 20% modal disetor seperli dimaksud regulasi dan bukan dari proses analisa }um/ah yang hams disisihkan.

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