{"title":"Menyelisik Strategi Pengelola LPD Desa Adat Pedawa dalam Menekan Non Performing Loan (NPL)","authors":"Luh Putu Novita Wahyuni, N. W. A. Dewi","doi":"10.23887/ekuitas.v9i1.27469","DOIUrl":"https://doi.org/10.23887/ekuitas.v9i1.27469","url":null,"abstract":"This research was conducted to explore the management strategy of LPD in Pedawa Customary Village in suppressing NPLs. The research method applied in this research was descriptive qualitative method. Data were obtained through in-depth interviews, observation and study of documents which were then analyzed byanalysis interactive model from Milesand Huberman (1967). The results show that the occurrence of NPL problems in LPD decreases after the implementation of nunda tetegenan sanctions as an ancient tradition in Pedawa Customary Village. Nunda tetegenan consists of 3 levels, namely social sanctions, customary sanctions and witness sanctions. This nunda tetegenan sanction does not prohibit village manners from carrying out their obligations as religious people to carry out their yad activities, but rather delaying the right manners to acquire customary witnesses, postponing negen kena-kenaan banten piodalan but still being able to offer other offerings, and delaying the right to obtain services from Customary Villages.","PeriodicalId":164612,"journal":{"name":"Ekuitas: Jurnal Pendidikan Ekonomi","volume":"10 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-06-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131086817","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Pengelolaan Zakat, Infak, dan Shadaqah oleh Lembaga Amil Zakat, Infak, dan Shadaqah Muhammadiyah (LAZISMU) Buleleng","authors":"R. Yuliana, N. Suharsono","doi":"10.23887/ekuitas.v9i1.27123","DOIUrl":"https://doi.org/10.23887/ekuitas.v9i1.27123","url":null,"abstract":"This research aims is to find out how the management of zakat, infaq and shadaqah by Lembaga Amil Zakat, Infaq and Shadaqah Muhammadiyah Institutions (LAZISMU) Buleleng. This research is descriptive research. The method use in data collection is interviews, observation and documentation. Meanwhile, the data analysis technique used is data reduction, data display and conclution drawing and verification. The result of this research show and indicate that in the management of zakat, infaq and shadaqah by Lembaga Amil Zakat, Infaq and Shadaqah Muhammadiyah Institutions (LAZISMU) Buleleng has implemented the function of management, there are (planning) is implemented with determine the purposes, programs, and strategies in collecting ZIS, then (organizing) is implemented by determining the organizational structure, (actuating) is implemented with giving comparing between the result and the standart that have been made.","PeriodicalId":164612,"journal":{"name":"Ekuitas: Jurnal Pendidikan Ekonomi","volume":"33 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-06-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134073313","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Telaah Kritis Terhadap Upaya Peningkatan Literasi Keuangan Melalui Tabungan Sekolah","authors":"M. Hidayat, Rusdiana Rusdiana","doi":"10.23887/ekuitas.v9i1.34028","DOIUrl":"https://doi.org/10.23887/ekuitas.v9i1.34028","url":null,"abstract":"The purpose of this study is to analyze how the implementation of efforts to increase financial literacy through student savings at elementary school level students in the city of Banjarmasin, as well as to formulate an ideal student savings concept to maximize the results of efforts to increase financial literacy. This research is qualitative field research accompanied by a quantitative survey to 412 respondens from 18 different schools of students' saving behavior, which then will be analyzed descriptively. The results showed that only 38.1% of respondents independently allocated a portion of their allowance for savings. 11 of the 18 schools that become research sites manage their student savings independently with manual recording via a passbook or Microsoft Excel. Seven other schools have collaborated with banking institutions, but banks are only able to visit one to two times per week. Thus, parents of students need to have a good understanding of how to teach their children to save. The recording of student savings should also be supported by a web-based system that can be monitored by the teacher, students, and student guardians. Schools should also continue to receive student savings deposits every day with independent registration, to then be deposited at the same time when the bank visits the school.","PeriodicalId":164612,"journal":{"name":"Ekuitas: Jurnal Pendidikan Ekonomi","volume":"29 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-06-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132784892","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Persepsi Lingkungan Belajar dan Keinginan untuk Meningkatkan Pengetahuan Terhadap Niat Memilih Karier Akuntansi","authors":"Saarce Elsye Hatane, Fannie Felita Setiawan","doi":"10.23887/ekuitas.v7i2.17986","DOIUrl":"https://doi.org/10.23887/ekuitas.v7i2.17986","url":null,"abstract":"Tujuan dari penelitian ini adalah untuk mengetahui pengaruh persepsi lingkungan belajar (PLB) terhadap niat dalam memilih karier akuntansi (MKA), dengan variabel mediasi keinginan untuk meningkatkan pengetahuan saat ini (KMP). Pendekatan penelitian survei online diadopsi untuk menguji variabel dalam penelitian ini. Data yang digunakan adalah hasil survei pada 503 mahasiswa jurusan akuntansi di wilayah Jawa. Data tersebut kemudian dianalisis dan hipotesis diuji menggunakan partial least squares structural equation modelling techniques. Hasil dari penelitian ini menunjukkan bahwa minat mahasiswa untuk meningkatkan pengetahuan saat ini ditemukan memiliki kemampuan untuk memediasi hubungan antara persepsi lingkungan belajar dengan keinginan untuk memilih karier akuntansi. Perbedaan generasi dapat membuat perbedaan persepsi dan orientasi dalam memilih karier akuntansi. Maka dari itu penelitian selanjutnya dapat mempertimbangkan cakupan yang lebih luas dan objek yang lebih terbaru. Penelitian ini menggabungkan variabel learning environment, current knowledge enhancement dan career choice ke dalam satu model penelitian dimana dalam penelitian sebelumnya variabel-variabel ini belum pernah dihubungkan menjadi satu.","PeriodicalId":164612,"journal":{"name":"Ekuitas: Jurnal Pendidikan Ekonomi","volume":"32 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-12-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115257642","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Nilai Yang Dipersepsikan Terhadap Kepuasan Pelanggan Serta Dampaknya pada Loyalitas Pelanggan Industri Jasa Perbankan di Kota Denpasar","authors":"N. Telagawathi","doi":"10.23887/ekuitas.v7i2.17669","DOIUrl":"https://doi.org/10.23887/ekuitas.v7i2.17669","url":null,"abstract":"As the developing of the research made by Anderson, et al. (1996); primary purpose of the research reported here is to observe empirically several specific hypothesis influence of customer expectation, perceived quality, perceived value, customer satisfaction, customer complaint and customer loyalty in bank service. The result this study show that customer satisfaction directly affected by perceived quality and perceived value postpurchase. Perceived value itself is affected by perceived quality and customer expectation. Customer expectation not directly affected by customer satisfaction but customer expectation indirectly affected by perceived value. Research also found that consistency of customer satisfaction do not give any influence to customer complaint but customer satisfaction in banking service industry has a significant influence by customer loyalty. The results of the research is aimed to explain the existing of relationship between customer expectation, perceived quality, perceived value of customer satisfaction and relationship between customer satisfaction to customer loyalty. The concept implied on this research will help much in resolving problem and decision making based on to service marketing development program, and implement the best quality strategy as the key to service provider effort the position themselves more effectively in the market place. Respondent is 200 customers of Mandiri in Denpasar. Two-Step Approach to Structural Equation Model (SEM).","PeriodicalId":164612,"journal":{"name":"Ekuitas: Jurnal Pendidikan Ekonomi","volume":"2 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-12-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130461184","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Penentuan Nisbah Bagi Hasil pada Pembiayaan Mudharabah dan Perlakuan Akuntansi yang (Studi kasus pada KSPPS BMT NU Cabang Wringin Kabupaten Bondowoso)","authors":"Iin Fadilatul Imamah","doi":"10.23887/ekuitas.v7i1.16490","DOIUrl":"https://doi.org/10.23887/ekuitas.v7i1.16490","url":null,"abstract":"Penelitian ini bertujuan untuk mengetahui penentuan nisbah bagi hasil dan untuk menganalisis perlakuan akuntansi pada produk pembiayaan mudharabah. Lembaga keuangan syariah yang dijadikan objek dalam penelitian ini adalah Koperasi Simpan Pinjam dan Pembiayaan Syariah (KSPPS) BMT NU Cabang Wringin Kabupaten Bondowoso. Penelitian ini dilakukan dengan wawancara langsung dengan kepala cabang atau pimpinan BMT NU Cabang Wringin dan mendeskripsikan seluruh data penentuan nisbah bagi hasil pada pembiayaan mudharabah yang kemudian menganalisis kesesuaian akuntansi pembiayaan mudharabah yang ada pada BMT NU dengan PSAK No. 105. Berdasarkan penelitian yang sudah dilakukan, dapat disimpulkan bahwa penentuan nisbah bagi hasil pada produk pembiayaan mudharabah mengunakan metode perhitungan pendapatan kotor rata-rata dan perlakukan akuntansi mengenai pengakuan, pengukuran, penyajian dan pengungkapan pada pembiayaan mudharabah masih ada yang belum sesuai dengan PSAK No. 105.Kata Kunci: Bagi Hasil, Pembiayaan Mudharabah, PSAK No.105.","PeriodicalId":164612,"journal":{"name":"Ekuitas: Jurnal Pendidikan Ekonomi","volume":"41 1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-10-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131072359","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Penerapan Sistem Informasi Raport Online","authors":"Ayu Desy Pangastuti, Denies Priantinah","doi":"10.23887/EKUITAS.V7I1.16488","DOIUrl":"https://doi.org/10.23887/EKUITAS.V7I1.16488","url":null,"abstract":"Technological advancements make it easy for everyone related to the ease of getting and managing information. One concrete example is the development of the internet which has become an icon of technological development. Especially in the era of education 4.0, internet plays a very important role in the education process. In the education era 4.0 educators and students are required to be able to integrate technology in every educational activity. One application of technology in education today is the existence of a system of information on report cards based on the internet or what we are familiar with online report cards. This research is a literature study that aims to collect information relating to the use of online report card information systems that are applied by several schools. The results obtained from this literature study are online report cards that make it easy for educators to process student value data that can be accessed by both students and parents.","PeriodicalId":164612,"journal":{"name":"Ekuitas: Jurnal Pendidikan Ekonomi","volume":"27 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-06-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116616785","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Anak Agung Andi Putra Utama, E. Hikmawati, Elsya Herwiyanti, Fatmah Fatmah
{"title":"Evaluasi dan Pengembangan Sistem BUMDes Wisata Kemiren Berbasis Web Studi Kasus www.kemiren.com","authors":"Anak Agung Andi Putra Utama, E. Hikmawati, Elsya Herwiyanti, Fatmah Fatmah","doi":"10.23887/EKUITAS.V7I1.16731","DOIUrl":"https://doi.org/10.23887/EKUITAS.V7I1.16731","url":null,"abstract":"The purpose of this study is to evaluate and provide a system model for the development of Village-Owned Enterprises (BUMDes) in Banyuwangi with the Kemiren Tourism website as a case study. The current system is still not optimal, where the website functions only as a marketing system. This research uses a qualitative approach with case studies. Data obtained from interviews, observations, website observations and documentation. The analysis technique uses triangulation by doing data reduction first, then producing coding, and interpreting the results and finally taking conclusions. The results of the proposed system model can extend the benefits of the website not only as a marketing tool, but can be used as a means of customer relations, other tourist relations and evaluation results that can increase the revenue of BUMDes","PeriodicalId":164612,"journal":{"name":"Ekuitas: Jurnal Pendidikan Ekonomi","volume":"33 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-06-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"117107846","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
NiMadeWisniArie Pramuki, Komang Ary Pratiwi, Putu Atim Purwaningrat
{"title":"Faktor-Faktor Pemicu Minat Mahasiswa Menjadi Wirausaha (Studi Empiris di Universitas Hindu Indonesia)","authors":"NiMadeWisniArie Pramuki, Komang Ary Pratiwi, Putu Atim Purwaningrat","doi":"10.23887/EKUITAS.V7I1.16698","DOIUrl":"https://doi.org/10.23887/EKUITAS.V7I1.16698","url":null,"abstract":"Students participate actively in the development of the nation with a hope not only as job seekers, but also as providers or creators of employment by becoming entrepreneurs. Entrepreneurship entry into the college curriculum is expected to provide graduate competencies with hardskills and entrepreneurial softskills. But the low interest of students to become entrepreneurs is the motivation and attractiveness of researchers to conduct further studies. Thus, it is very important to know what factors can encourage students as triggers to become entrepreneurs. This research was carried out with the aim to identify factors that could trigger entrepreneurial interest in students, especially at the Faculty of Economics, Indonesian Hindu University. The analysis was carried out on the data obtained from the primary data by using questionnaire instruments to 100 students which included factor analysis and regression analysis. Factor analysis test results obtained evidence that the main factors that can trigger student interest into entrepreneurship can be grouped into three factors, namely attitudes, image and financial motivation. While the regression analysis obtained evidence that the three factors namely attitudes, image and financial motivation have a positive and significant influence on the interest of students to become entrepreneurs. Thus awareness programs for entrepreneurship need to be carried out more efficiently and effectively, so that our next generation is more as a creator of employment than a job seeker.","PeriodicalId":164612,"journal":{"name":"Ekuitas: Jurnal Pendidikan Ekonomi","volume":"2 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-06-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125330610","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Pengaruh Modal Intelektual Terhadap Pertumbuhan Koperasi Di Kota Kupang","authors":"J. Zacharias, Renya Rosari","doi":"10.23887/EKUITAS.V7I1.16699","DOIUrl":"https://doi.org/10.23887/EKUITAS.V7I1.16699","url":null,"abstract":"The purpose of this study was to find a causal relationship between Intellectual Capital and the growth of cooperatives in Kupang City. Intellectual capital in this study was measured using Value Added Intellectual Coefficient (VAIC) while the growth of cooperatives was measured using changes in the natural logarithm of the cooperative's total assets. The population in this research were all cooperatives registered with the Kupang Cooperative and SME Office. The sample selection uses purposive sampling, namely cooperatives that have issued cooperative financial statements from 2011-2017. The test model applied includes descriptive statistics, classic assumption tests, simple and multiple regression analysis. The results showed that Intellectual Capital (which is proxied by VAIC) had an effect on the growth of cooperatives in Kupang City. But among the 3 components that make up VAIC, namely CEE (Capital Employed Efficiency), HCE (Human Capital Efficiency), and SCE (Structural Capital Efficiency), only CEE has a significant effect on the growth of cooperatives in Kupang City. This can be interpreted that in general cooperatives in Kota Kupang focus more on the growth of their business through efficient use of physical capital compared to improving the quality of their human resources.","PeriodicalId":164612,"journal":{"name":"Ekuitas: Jurnal Pendidikan Ekonomi","volume":"24 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-06-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131276319","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}