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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).

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Articles 550 Documents

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DESENTRALISASI, SISTEM PENGENDALIAN AKUNTANSI DAN KINERJA DINAS PADA PEMERINTAH KOTA PALANGKA RAYA Wahyudin Noor
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 13 No 4 (2009)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

This paper reports the results of a study which was conducted in government offices in Palangka Raya and investigated the relationships between (a) decentralization and the use of accounting control systems, (b) the use of accounting control systems and government office performance, and (c) the decentralization and government office performance. The performance was assessed using the heads of office perception of their office (unit's) performance. Samples taken in the research, were involved government offices in Palangka Raya. Analysis units utilized were the heads of offices, since they were mostly involved in budget processing in the offices. Data were collected through questionnaires, out of 112 questionnaires sent, only 66 questionnaires could be processed. The answers of the respondences are analyzed by using path analysis. The result showed that decentralization and accounting control system influence the performance. But empirically result shows that decentralization had no significant effect on performance. This study indicated that accounting control system was a mediator in the relationship between decentralization and performance

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.

PENGARUH PERUBAHAN STATUS, EMPLOYEE ENGAGEMENT, DAN PEMANFAATAN TEKNOLOGI INFORMASI TERHADAP KUALITAS PELAPORAN KEUANGAN Nani Yuheti Yuniatin; Noer Azam Achsani; Hendro Sasongko
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 19 No 4 (2015)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

This study aimed to examine the effect of changes in status, employee engagement, and the utilization of information technology on the quality of financial reporting. Analysis of variance (ANOVA) was used to examine changes in the status of Bogor Agricultural University. Moreover we employ a multiple regression analysis to examine the effect of employee engagement and information technology in performance financial of report. In addition, Ultrecht Work Engagement Scale (UWES) was used to examine the financial human resource mapping. The results of ANOVA test showed that there was no significant difference of the financial management of Bogor Agricultural University before and after the implementation of Public Service Board (BLU). Furthermore, multiple linear regression test results showed that the factors that affect the performance of financial reports are employee engagement and use of information technology. However, it is found that the factor that really affects the performace of financial reports is the use of information technology. Finally, the test results of the mapping showed that employee engagement of human resources staff of Bogor Agricultural University are in medium position indicating that it needs to be maintained and improved

PENGARUH STRUKTUR KEPEMILIKAN, STRATEGI DIVERSIFIKASI, LEVERAGE, FAKTOR INTERN DAN FAKTOR EKSTERN TERHADAP NILAI PERUSAHAAN (STUDI EMPIRIK PADA PERUSAHAAN MANUFAKTUR DAN NON MANUFAKTUR DI BURSA EFEK JAKARTA) Sujoko Sujoko
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 11 No 2 (2007)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

The main objective of the study is to examine the impact of ownership structure, diversification strategy, leverage, external factor, internal factor on the value of the firms in Jakarta Stock Exchange. It is argued that unlike the agency problem of advanced stock market, the agency problem in the Jakarta Stock Exchange is the divergence of interest between the minority holders and majority holders. This is because the Jakarta Stock Exchange is characterized, among other things, by the domination of large shareholders. The hypotheses are: (1) there are the impact of ownership structure, external factor, and internal factor on diversification strategy, (2) there are the impact of ownership structure, external factor, internal factor, and diversification strategy on leverage, (3) there are the impact of ownership structur, external factor, internal factor, leverage ,diversification strategy on value of the firm. This study is to examine Agency Theory, Jensen and Meckling (1976), Pecking Order Theory, Myers (1984), Trade Off Model and Signaling Theory (1979). Population in this study are public company listed in Jakarta Stock Exchange during 2000 – 2004. As many as 134 firms listed in Jakarta Stock Exchange were taken as a sample using a purposive sampling method.The data were then analyzed by the structural equation modeling ( SEM) analysis, using the AMOS Program version 4.01.The results of this study show that (1) there are the impact of ownership structure, external factor, internal factor on diversification strategy, (2) there are the impact of ownership structure, diversification, external factor, internal factor on leverage,(3)there are the impact of ownership structure, external factor, internal factor, leverage, diversification on value of the firm. The result of the study does not support the Agency Theory, from Jensen and Meckling (1976), but the result of the study supports Pecking Order Theory from Myers (1984), Trade off model and Signaling Theory from Battacharya (1979). The result of the study is hoped to contribute theoretically and practically.Theoritical contribution is bounded to examine the Agency Theory from Jensen and Meckling (1976), Pecking Order Theory from Myers (1984), Trade off model and Signaling Theory from Battacharya (1979). The result of the study to indicate that practice public company in Indonesia is not concern with Agency Theory from Jensen and Meckling (1976). The result of the study indicates that Pecking Order Theory from Myers (1984). Trade Off Model and Signaling Theory from Battacharya,(1979) are concerned with the practice public company in Indonesia.

ANALISIS FAKTOR TERHADAP LOYALITAS PENGUNJUNG RESTORAN KHUSUS KAWULA MUDA JALAN KALIURANG KM. 5,6 YOGYAKARTA Siti Rokhmi Fuadati
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 13 No 1 (2009)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

In the city, restaurant is one of significant infrastructure, both for business and tourism. The competition of restaurant business is increasing and more interesting. This competition motivates the owners of restaurants to perform its unique. They have to be consumer-oriented. Brand loyalty is a strategic value for the company. In order to achieve Brand Loyalty, the owners should consider several factors. This research identifies and analyzes the factors which influence consumer in selecting restaurant and brand loyalties. The restaurant segmentation’s is the youth, with the age between 20-35 years old, with middle up status.The results of the research shows that the consumer perception in food and beverage, facilities, locations, price and services, the unique of ambiences, comfortable, and advertising have significant roles in influencing consumer’s loyalty. From all these factor, the unique ambience in Dapur Resto Yogyakarta achieved the highest attention from the youth, especially in Jln. Kaliurang KM. 5,6. The consumer may have meal and beverage while having the unique ambience in a restaurant, completed with others supporting facilities.

PENGARUH BRAND EQUITY DAN CUSTOMER VALUE TERHADAP CUSTOMER SATISFACTION RUMAH SAKIT Sujani Sujani; I Edhy Harjoko
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 18 No 4 (2014)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Hospital as the provider of health service, should be well managed to improve the quality of service and the quantity of patient. The existence of hospitals both private and government-owned causes intense competition in providing the best health care services. Patients’ satisfaction occurs when their needs, desires and hopes can be fulfilled. To implement this, the hospital should hold a good relationship with patients. Factualy health services remains a complex problem. The complexity of the problem, arise along with the development of medical technology, the increasing socio-economic, educational, and public knowledge about health. This research is intended to find out the effect of brand equity and customer value on customer satisfaction RSUD Bhakti Dharma Husada Surabaya. Research’s approach is quantitative approach. The data were collected by taking sample of population were 111.443, using sampling purposive. From questionnaires that were distributed to 110 respondents and those who met the requirement for sample were 100 respondents. The result was: (1) brand equity has a positive and significant effect on customer satisfaction; (2) customer valuehas a positive and significant effect on customer satisfaction.

KOMPARASI AHP DAN ANP PENENTUAN SOLUSI PENGELOLAAN ZAKAT (KASUS DKI DAN SULSEL) Nurul Huda; Desti Anggraini; Khalifah Muhamad Ali; Nova Rini; Yosi Mardoni
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 17 No 3 (2013)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Artikel ini bertujuan untuk memetakan prioritas masalah dan solusi dalam pengelolaan zakat dengan membandingkan metode AHP dan ANP. Hasil penelitian memperlihatkan tiga macam prioritas masalah dan solusi pengelolaan zakat yang dibagi berdasarkan stakeholder zakat yaitu regulator, organisasi pengelola zakat (OPZ), serta muzaki dan mustahik zakat. Berdasarkan Metode AHP prioritas masalah pada OPZ sedangkan ANP adalah regulator. Prioritas masalah regulator adalah zakat belum menjadi obligatory system. Prioritas masalah OPZ yaitu rendahnya sinergi antara stakeholder zakat. Prioritas masalah mustahik/muzaki yaitu rendahnya pengetahuan muzaki. Baik metode AHP maupun ANP menghasilkan skor prioritas pemecahan masalah yang sama, yaitu OPZ. Prioritas solusi regulator adalah standarisasi dan akreditasi OPZ. Prioritas solusi OPZ menurut metode AHP dan ANP adalah peningkatan transparansi dan akuntabilitas. Metode AHP dan ANP mengalami perbedaan dalam penentuan prioritas solusi muzaki/mustahik, dimana AHP mengang- gap bahwa prioritas solusi muzaki/mustahik adalah meningkatkan kemudahan layanan, sementara pada metode ANP adalah peningkatan sosialisasi dan edukasi zakat. Meskipun menggunakan dua metode yang berbeda, ternyata hasil prioritas antara AHP dan ANP memiliki banyak kesamaan hasil (priorities). Hal ini kemungkinan dipengaruhi oleh adanya kemiripan jaringan model dalam hubungan (connections) antar simpul (node) yang telah terbentuk di dalam software superdecisions.

PENGARUH KEPERCAYAAN DAN KOMITMEN SERTA BAURAN PEMASARAN JASA TERHADAP LOYALITAS KONSUMEN DI HOTEL ZAKIAH MEDAN Nurul Widyawati
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 12 No 1 (2008)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

The objective of this study is to investigate the simultaneous and partial effect of trust, commitment, and marketing mix on customer loyalty at Zakiah Hotel Medan.The sample of this study are 150 customers at Zakiah Hotel Medan. This study uses probability sampling by simple random sampling. And data are estimated by using multiple linear regression model.The empirical result of this study with F-test shows that trust, commitment, and marketing mix influence customer loyalty at Zakiah Hotel Medan. The result with partial t-tes shows that trust (X1) by t-tes (3,8463) >t-tab(1,9764), commitment (X2) by t-test (4,4248) > t-tab(1,9764;) and marketing mix (X3) by t-test (7,0702) > t-tab (1,9764) influence to customer loyalty at Zakiah Hotel Medan.

ANTARA SENI BERPERANG ALA SUN TZU, AKUNTANSI DAN SUSTAINABILITAS ORGANISASI Agung Budi Sulistiyo
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 16 No 1 (2012)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Tujuan paper ini berupaya untuk merelasikan antara konsep berperang Sun Tzu, akuntansi dan sustainabilitas organisasi. Intisari konsep perang Sun Tzu adalah “menang tanpa bertempur” yang digunakan sebagai rerangka dan alat analisis dalam menjelaskan strategi yang dipakai paradigma non mainstream untuk “menantang” dominasi kaum positivis. Akuntansi dalam paper ini dimaknai sebagai kumpulan pemikiran dari individu dalam melihat realitas akuntansi, demikian pula dengan organisasi mencerminkan kelompok-kelompok pemikirnya yaitu kubu mainstream dan non mainstream. Hasil telaah menunjukkan bahwa paradigma non mainstream menggunakan “senjata kelembutan” yakni understanding, good criticizing, synergizing dan trully loving dalam mengembangkan kajian riset akuntansinya. Strategi ini tidak berupaya menyingkirkan atau bahkan membunuh paradigma mainstream. Mereka berupaya mengajak sang mainstream untuk bersama-sama mengembangkan disiplin akuntansi sesuai dengan paradigmanya sehingga terciptalah apa yang dinamakan sebagai keseimbangan paradigmatik. Keseimbangan paradigmatik ini dibutuhkan untuk menjaga sustainabilitas pemikiran akuntansi sehingga mampu membentuk peradaban akuntansi menjadi lebih baik.

PERAN PARTNERSHIP STRATEGY UNTUK MENINGKATKAN KINERJA PERUSAHAAN (Studi Pada Bank Perkreditan Rakyat di Provinsi Bali) Ni Nyoman Kerti Yasa
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 14 No 3 (2010)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

The background of this research is the phenomena of increasing competition intensity in the industry of Bank Perkreditan Rakyat (BPR) in Bali. These phenomana will decrease the performance achievement of BPR compared to other micro financial institutions like Lembaga Perkreditan Desa. It is expected to overcome the problem of performance achievement degradation by implementing partnership strategy. This research is aimed to analyze the relation between variables, so that this can be grouped as explanatory research. This research takes place in Bali Province with the populations target are Bank Perkreditan Rakyat (BPR). The population of this research are 143 BPR in Bali Province by using non proportionate random sampling. There are 105 BPR in Bali province are choosen as the samples based on Kracjie and Morgan Table. The respondents are Head Director of each BPR, who understand about the industry competitive environment, partnership strategy, and performance. The statistic analysis used to analyze the hypothesis is Structural Equation Model (SEM). The result of analysis shows that tight industry competition will decrease the corporate performance; meanwhile this negative influence can be diminished if the partnership strategy is applied by the corporate.

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