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Equity: Jurnal Ekonomi
Published by Universitas Bangka Belitung
ISSN : 19783795     EISSN : 27216721     DOI : -
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
Equity: Jurnal Ekonomi [p-ISSN 1978-3795, e-ISSN 2721-6721] is double-blind peer-reviewed, open access, a scientific journal that contains the results of theoretical research and studies on economic and development issues. The issue is related to: literature review, modeling results in economics, finance, monetary, fiscal, regional, islamic economics, human resources, nature resources and other economic issues. Managed by Department of Economics, Faculty of Economics, Universitas Bangka Belitung.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 73 Documents
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Analisis Pengaruh Perputaran Modal Kerja terhadap Profitabilitas pada PT Gudang Garam Tbk Sugiarti Sugiarti; Fitri Rahmiyatun; Rina Oktayani; RM Teddy Aliudin; Eilma Nurul Aina
Equity: Jurnal Ekonomi Vol 10 No 1 (2022): Equity: Jurnal Ekonomi
Publisher : Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (84.591 KB) | DOI: 10.33019/equity.v10i1.84

Abstract

Abstrak Penelitian ini bertujuan untuk mengetahui pengaruh perputaran modal kerja terhadap profitabilitas pada PT. Gudang Garam Tbk. Dalam suatu perusahaan perputaran modal kerja digunakan untuk meningkatkan penjualan yang akhirnya dapat meningkatkan profitabilitas. Profitabilitas yang digunakan dalam penelitian adalah Net Profit Margin. Metode penelitian yang penulis gunakan adalah metode analisis kuantitatif statistik berupa uji korelasi, uji determinasi dan uji regresi. Data yang penulis gunakan dalam penelitian ini adalah laporan posisi keuangan konsolidasi dan Laporan keuangan Laba Rugi konsolidasi PT. Gudang Garam Tbk periode tahun 2010 sampai dengan 2019. Dari hasil uji koefisien determinasi menunjukan perputaran modal kerja berpengaruh terhadap profitabilitas sebesar 51,0% sisanya 49,0% dipengaruhi faktor lain yang tidak penulis teliti. Dan hasil persamaan regresi yang terbentuk signifikan antara perputaran modal kerja terhadap profitabilitas adalah Y = 14,472 – 1,442X. artinya konstanta sebesar 14,472 menyatakan jika tidak ada perputaran modal kerja maka Net Profit Margin (NPM) nilainya sebesar 14,472, dan jika koefisien regresi sebesar – 1,442, menunjukan bahwa perputaran modal kerja mengalami kenaikan sebesar 1% maka Net Profit Margin (NPM) akan mengalami penurunan sebesar 1,442. Kata Kunci : Perputaran modal kerja, Profitabilitas
Pengaruh Kapabilitas Dinamis Dan Turbulensi Lingkungan Terhadap Keunggulan Bersaing (Studi Pada Umkm Makanan Ringan Di Kota Sukabumi) Lia Suliah; R Deni Muhammad Danial; Faizal Mulia Z
Equity: Jurnal Ekonomi Vol 10 No 1 (2022): Equity: Jurnal Ekonomi
Publisher : Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (152.411 KB) | DOI: 10.33019/equity.v10i1.89

Abstract

Dalam meningkatkan keunggulan bersaing, keunikan produk sangat penting. Dengan menciptakan produk yang unik dan belum ada dipasaran, maka produk tersebut akan memiliki nilai lebih dimata konsumen. Fenomena yang terjadi pada keunggulan bersaing UMKM Makanan Ringan di Kota Sukabumi yakni produk tidak berbeda dan banyak dijumpai pada produk lainnya. Adapun makanan ringan yang sering ditemui pada Toko oleh-oleh Khas Kota Sukabumi yaitu seperti rengginang, mochi, basreng, semprong, dorokdok, wajik, simping, dan lain sebagainya. Makanan yang ada pada Toko oleh-oleh Khas Kota Sukabumi tersebut banyak ditemukan pula di Toko oleh-oleh kota lain, yang dapat diartikan makanan yang dijual di Toko oleh-oleh Khas Kota Sukabumi bukanlah makanan khas Kota Sukabumi. Selain itu, dari segi kemasan dan harga pun tidak jauh berbeda dengan kota lain. Penelitian ini bertujuan untuk mengetahui pengaruh kapabilitas dinamis dan turbulensi lingkungan terhadap keunggulan bersaing. Metode yang digunakan dalam penelitian ini adalah metode deskriptif dan metode asosiatif dengan pendekatan kuantitatif. Teknik pengambilan sampel yang digunakan peneliti adalah simple random sampling, yakni sejumlah 283 UMKM makanan ringan di Kota Sukabumi. Teknik analisis data yang digunakan adalah analisis regresi linier berganda yang meliputi koefisien determinasi, koefisien korelasi ganda dan uji parsial (uji t). Hasil penelitian menggunakan uji t menunjukkan bahwa kapabilitas dinamis (X1) berpengaruh signifikan terhadap keunggulan bersaing (Y) dan turbulensi lingkungan (X2) berpengaruh signifikan terhadap keunggulan bersaing (Y). Konstribusi pengaruh variabel kapabilitas dinamis dan turbulensi lingkungan terhadap keunggulan bersaing sebesar 62,1%. Sedangkan sisanya 37,9% dipengaruhi oleh variabel lain diluar persamaan regresi ini atau variabel yang tidak diteliti
Analisis Penerapan Digitalisasi Laporan Keuangan pada Usaha Kecil (Studi pada Usaha Kecil Kuliner di Kota Pangkalpinang) Tiara Fitari; Lasmi Hartati
Equity: Jurnal Ekonomi Vol 10 No 1 (2022): Equity: Jurnal Ekonomi
Publisher : Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (338.136 KB) | DOI: 10.33019/equity.v10i1.93

Abstract

: Digitization is the process of converting from analog to digital. The process of changing to digital has various goals, including work automation, minimizing paper use and also reducing costs. Financial statements have benefits for several parties such as investors, employees, creditors, suppliers, customers, governments and other parties. So that financial statements become very important information. However, recording financial statements manually by small businesses is sometimes difficult due to limitations, causing the company's financial statements to be uninformative and difficult to read. The limitation that is often faced by business actors is an educational background that does not understand accounting or bookkeeping, or lacks discipline in recording and others. Digitization is the right answer to overcome the limitations that occur in these small businesses. Digitizing financial statements is the process of changing the recording of transactions that occur manually into digital form. The purpose of this study is to find out how to apply digitalization of financial reports to small businesses in the culinary field in Pangkalpinang City.The type of research used is descriptive research that illustrates how the application of digitalization of financial statements there is a small business in the culinary field in the city of Pangkalpinang. The data collection techniques used by researchers are interviews and documentation. The focus in this research is financial statements and digitalization of financial statements. Haisl research shows 9 of 20 small business samples in the culinary field in Pangkalpinang have not used the digitalization of financial statements. The factors that cause this are because business actors believe that the business activities they run do not require digital recording can still be done manually. In addition, the amount of income and profit in the business so it is necessary to make it easier for business operations, and also the knowledge of business actors. Business actors who cannot keep up with technological developments are difficult to apply the digitalization of financial statements, so that it becomes a business obstacle that needs to be considered by the government.
Pengaruh Listrik, Modal, dan Tenaga Kerja Terhadap PDRB Di Provinsi Kepulauan Bangka Belitung Galuh Nugraha; Muhammad Faisal Akbar; Hamsani Hamsani
Equity: Jurnal Ekonomi Vol 10 No 1 (2022): Equity: Jurnal Ekonomi
Publisher : Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (338.281 KB) | DOI: 10.33019/equity.v10i1.94

Abstract

Pertumbuhan ekonomi adalah proses kenaikan kapasitas produksi suatu perekonomian yang diwujudkan dalam bentuk kenaikan pendapatan nasional. Salah satu fungsi produksi yang paling sering digunakan dalam memecahkan masalah dalam bidang ekonomi adalah model fungsi produksi Cobb Douglas. Fungsi produksi Cobb Douglas adalah fungsi atau persamaan yang melibatkan dua atau lebih variabel independen dan variabel dependen. Variabel independen yang dimaksud adalah input dan proses produksi (Teknologi, Investasi, dan Jumlah Tenaga Kerja), dan variabel dependen yang dimaksud adalah output dari proses produksi untuk pertumbuhan ekonomi. Penelitian ini bertujuan untuk menganalisis pengaruh daya terpasang listrik, pembentukan modal tetap bruto, dan jumlah tenaga kerja terhadap produk domestik regional bruto Provinsi Kepulauan Bangka Belitung melalui teori cobb douglas pada Tahun 2010-2019. Alat analisis yang digunakan dalam penelitian ini adalah regresi data panel. Hasil penelitian menunjukan bahwa daya terpasang listrik, dan jumlah tenaga kerja memiliki pengaruh positif tidak signifikan terhadap PDRB di Provinsi Kepulauan Bangka Belitung. Sementara itu PMTB memiiki pengaruh positif dan signifikan terhadap PDRB di Provinsi Kepulauan Bangka Belitung. Sedangkan secara simultan menunjukan bahwa daya terpasang listrik, PMTB, dan jumlah Tenaga kerja berpengaruh terhadap PDRB di Provinsi Kepulauan Bangka Belitung.
Kesenjangan Penghasilan Antar Gender di Pulau Jawa Sebelum dan Saat Pandemi COVID-19 Mardiana Mardiana
Equity: Jurnal Ekonomi Vol 10 No 2 (2022): Equity: Jurnal Ekonomi
Publisher : Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33019/equity.v10i2.110

Abstract

Pulau Jawa merupakan daerah yang paling terdampak pandemi COVID-19 di Indonesia. Kebijakan Pembatasan Sosial Berskala Besar (PSBB) yang diterapkan di Pulau Jawa mengakibatkan menurunnya jumlah penduduk yang bekerja dan penghasilannya. Terjadi penurunan penghasilan hampir di seluruh lapangan usaha baik laki-laki maupun perempuan. Penghasilan laki-laki secara umum lebih tinggi daripada perempuan. Penelitian ini bertujuan untuk mengetahui besar kesenjangan penghasilan antar gender di Pulau Jawa pada periode sebelum dan saat pandemi COVID-19 dengan menggunakan metode Dekomposisi Binder-Oaxaca. Metode ini membagi penyebab kesenjangan penghasilan antar gender menjadi dua bagian, yaitu faktor endowment dan faktor diskriminasi. Probit partisipasi bekerja dilakukan sebelum melakukan estimasi penghasilan berdasarkan gender untuk menghilangkan bias dalam pemilihan sampel. Dari data Sakernas Agustus 2019 dan 2020, ditemukan bahwa kesenjangan penghasilan antar gender di Pulau Jawa semakin mengecil saat terjadinya pandemi COVID-19 dibanding sebelum pandemi COVID-19 dari 46,24 persentase poin menjadi 45,34 pesentase poin. Faktor diskriminasi berkontribusi lebih besar dibandingkan faktor endowment dalam menjelaskan kesenjangan penghasilan antar gender di Pulau Jawa. Sebelum pandemi COVID-19 faktor endowment berperan 13,74 persentase poin (29,73 persen) dan faktor diskriminasi berperan 32,49 persentase poin (70,27 persen), sedangkan saat pandemi COVID-19 faktor endowment berperan 11,66 persentase poin (25,72 persen) dan faktor diskriminasi berperan 33,68 persentase poin (74,28 persen).
Educational Progress as a Booster of Economic Growth in Indonesia Istiqomah Ahsanu Amala; Nabilah Arrahmah; Endah Nur Amalina
Equity: Jurnal Ekonomi Vol 10 No 2 (2022): Equity: Jurnal Ekonomi
Publisher : Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33019/equity.v10i2.116

Abstract

Abstract: Increasing population growth as a demographic bonus in Indonesia needs to be balanced with improving the quality of human capital so that the demographic bonus can increase economic growth. Improving the quality of human capital investment takes a long time to produce tangible results, but the benefits will last longer for economic growth. The purpose of this research is to find out the link between education in boosting economic growth and formulate efforts that can be made to advance education in Indonesia. The research method used in this research is Systematic Review (SR) with Narrative Review (NR) research type. In realizing the education progress in Indonesia, the government can seek planned education based on the social demand approach, economic return approach, employment generation approach, and supports education for girls' and women's rights. Support from the government is one of the primary keys to developing human capital. Even so, every aspect of the educational environment needs to support and contribute to realizing progress in education together to boost economic growth in Indonesia.
Pengaruh Biaya Bahan Produksi, Biaya Pemasaran Dan Biaya Gaji Terhadap Profitabilitas Studi Kasus (Usaha Roti Bakery di Pangkalpinang Deri Kusma deni; Mohamad Makrus
Equity: Jurnal Ekonomi Vol 10 No 2 (2022): Equity: Jurnal Ekonomi
Publisher : Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33019/equity.v10i2.117

Abstract

Abstact : Production costs are costs used in the production process consisting of direct raw materials and factory overhead costs. These production costs are also called product costs, which are costs that can be associated with a product, where these costs are part of the inventory. Marketing costs are all costs incurred in the context of marketing a product or merchandise, which costs arise from the time the product or merchandise is ready for sale until receipt of the sale proceeds into cash. Labor costs are costs incurred for workers or employees who can be physically traced into the manufacture of products and can also be traced easily or without consuming much expense. The problem Research is how the influence of the cost of production materials, marketing costs and salary costs on profitability, how the influence of the costs of production materials on profitability (ROA), how the influence of marketing costs on profitability, how the influence of salary costs on profitability (ROA). This Research purpose to determine the correlated of simultaneous costs of production materials, marketing costs and salary costs on profitability (ROA), partial correlated of production material costs, marketing costs and salary costs on profitability (ROA) Analysis of the data used in this research is multiple regression analysis, the coefficient of determination (R2) is 0.540 meaning that 54.0% of the variation in profitability can be explained by the variable costs of production materials, marketing costs and salary costs, while 46.0% from other factors not examined in this study. The F test results obtained the calculated F value of 12.522 is greater than the F table of 2.90 or a significance of 0,000 <α (0.05), the hypothesis states that the variable costs of production materials, marketing costs and salary costs correlated on profitability. Based on the t test that the variable costs of production materials and salary costs affect profitability while the variable marketing costs have no correlated on profitability Keywords: material production costs, marketing costs, salary costs, profitability
Pangkalpinang Menuju Kota Kreatif (Sebuah Kajian Pengembangan Ekonomi Kreatif Di Kota Pangkalpinang) Nurwasya Nurwasya; Ria Atlantika; Marlina Safitri; Karmawan Karmawan; Ryand Daddy Setyawan
Equity: Jurnal Ekonomi Vol 10 No 2 (2022): Equity: Jurnal Ekonomi
Publisher : Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33019/equity.v10i2.120

Abstract

This study describes the Development of the Creative Economy in Pangkalpinang City, based on a survey of 92 Creative Industry Business Actors in Seven Districts in Pangkalpinang City. The approach used in this research is qualitative which describes and analyzes descriptively. In addition, this research is also analytical descriptive in nature because the research is not only limited to descriptions of the object of study but also analyzes how creative economic policy models innovate. As for data processing using the following methods: The types of data used in this study are primary data and secondary data. Primary data collection was carried out using survey techniques through interviews and submission of questionnaires to Pangkalpinang City officials, creative economy experts, and creative economy industry players in the fashion, culinary, craft sub-sectors. Secondary data is supporting data from primary data obtained from related agencies such as the Central Bureau of Statistics (BPS) of Pangkalpinang City, the Tourism Office of Pangkalpinang City, the Office of Industry of Pangkalpinang City, previous studies, and other relevant literature. The results are based on data from 17 sub-sectors of the creative economy, it is obtained that the culinary sub-sector is the most dominant for development in Pangkalpinang City.
Efek Dividen Policy terhadap Firm Value (Studi Empiris pada Bank Publik di Indonesia) Idel Eprianto; Dewi Pupaningtyas Feni; Hadita Hadita
Equity: Jurnal Ekonomi Vol 10 No 2 (2022): Equity: Jurnal Ekonomi
Publisher : Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33019/equity.v10i2.124

Abstract

Riset ini bertujuan untuk menguji efek dividen policy terhadap nilai perusahaan melalui pemoderasi kepemilikan manajerial. Sampel penelitian dilakukan terhadap 20 bank go publik yang ada di Indonesia tahun 2018-2020. Hasil penelitian didapatkan kebijakan dividen yang diproksikan dengan Dividen Payout Ratio berpengaruh positif dan signifikan terhadap nilai perusahaan. Namun, kepemilikan manajerial tidak memiliki peran moderasi pada pengaruh kebijakan dividen terhadap suatu nilai perusahaan. Hal ini berarti jika dilakukan kebijakan membagikan dividen atau porsi pembagian dividen yang lebih tinggi akan berdampak terhadap tingginya kepercayaan investor dimasa selanjutnya dapat berimbas meningkatknya nilai perusahaan. Namun, kepemilikan bank yang dimiliki manajemen ternyata tidak berimbas bagi nilai perusahaan industri bank publik di Indonesia.
Market Reaction Analysis of The Performance from The Winners of Asia Sustainability Reporting Rating Award Companies in 2019 – 2021 Diajeng Fitri Wulan
Equity: Jurnal Ekonomi Vol 10 No 2 (2022): Equity: Jurnal Ekonomi
Publisher : Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33019/equity.v10i2.102

Abstract

Social economic and responsible business is believed to provide opportunities to build competitive advantage, increase market share, and open new markets. This assumption shows that financial and non-financial performance influence the market reaction. The company's non-financial performance can be realized through CSR disclosures disseminated to the public in a sustainability report. On the other hand, the company's financial performance can be seen through the proxies of financial ratios of profitability, liquidity, leverage, and activities as measured using data from the annual report. This study aims to see the effect of the company's performance on the market reaction caused by the information. The sample in this study were all IDX-listed companies that won the Asia Sustainability Reporting Rating Award 2019-2021. So the writer has assumed that the sample in this study has an excellent overall company performance. The data collection methods are historical data sourced from the Indonesian Stock Exchange (IDX). The data used in this research are the company's annual reports and the company's sustainability reports. After passing the classical assumption test stage, the data were analyzed using the multiple regression method. The results show that CSR disclosure, Current Ratio, and Debt to Equity ratio have a positive but insignificant effect. Meanwhile, the Return on Assets and Total Asset Turnover variables significantly positively affect the market reaction. This condition shows that even though the company has won social and environmental awards, financial performance remains a proxy with a more significant influence than non-financial performance.

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