{"title":"Perilaku Impulse Buying Pengguna Shopee Masa Pandemi Covid-19","authors":"Kevin Wijaya, Kartika Imasari Tjiptodjojo","doi":"10.47065/ekuitas.v4i4.3211","DOIUrl":"https://doi.org/10.47065/ekuitas.v4i4.3211","url":null,"abstract":"The emergence of the Covid-19 era has affected various aspects of people's lives where this also influences the consumer behavior of the community which consists of the variables of viral marketing, impulse buying, and customer trust. This study aims to determine the impact of changes in consumer behavior during the Covid-19 pandemic. The data collection technique was carried out using non-probability sampling with a purposive sampling technique and distributed through questionnaires through social media. The population used is active users of social media and the Shopee application in the city of Bandung. The targeted number of respondents is 115 respondents. The path analysis technique is used as a data exposure technique and is processed with the help of the SPSS application. This study reveals the results where viral marketing has an effect on impulse buying and customer trust, while customer trust does not affect impulse buying, and also customer trust does not mediate the indirect effect of viral marketing on impulse buying.","PeriodicalId":189604,"journal":{"name":"Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS)","volume":"23 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-05-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122008832","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":"Analisis Kinerja Perbankan Syariah 2018-2022 Dengan Menggunakan Pendekatan Islamicity Performance Index","authors":"Solatiah Nasution, Pani Akhiruddin Siregar","doi":"10.47065/ekuitas.v4i4.3264","DOIUrl":"https://doi.org/10.47065/ekuitas.v4i4.3264","url":null,"abstract":"This study aims to analyze the financial performance of Indonesian Sharia Peranakans for the 2018-2022 period using the Islamicity Performance Index approach. CAR, BOPO, and NPF are the financial ratios which are the variables that will be examined, and the Profit Sharing Ratio is the financial ratio of the Islamicity Performance Index which will be analyzed for its performance. The formulation of this research is: How is the Performance of Indonesian Sharia Banking for the 2018-2022 period using the Islamicity Performance Index Approach? and whether there is an influence of CAR, BOPO, and NPF financial ratios on the Profit Sharing Ratio. This study uses a quantitative research method with secondary data in the form of financial reports obtained from the Sharia Banking Statistics of the Financial Services Authority (SPS OJK). The results of the research analysis that has been carried out, it can be seen that the financial ratios of CAR, BOPO, and NPF affect the Profit Sharing Ratio, where this profit sharing ratio is one of the main objectives of Indonesian Islamic Banking. The recommendation for this researcher is that it is better for Indonesian Islamic Banking to further increase the PSR ratio or profit sharing so that it is important to identify the extent to which a bank has achieved its goals, because the large acquisition of profit sharing for Islamic banks will later become an advantage for the bank itself.","PeriodicalId":189604,"journal":{"name":"Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS)","volume":"39 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-05-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131892502","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 Intellectual Capital dan Financial Stability Terhadap Kinerja Harga Saham: Kualitas Audit Sebagai Moderasi","authors":"R. Sitorus, Nurry Syuhadah","doi":"10.47065/ekuitas.v4i4.3183","DOIUrl":"https://doi.org/10.47065/ekuitas.v4i4.3183","url":null,"abstract":"This study aimed to determine and analyze the influence of intellectual capital, financial stability on stock price performance with audit quality as moderating. The sample used in this study was a consumer goods sector company listed on the Indonesia Stock Exchange for the period 2014-2019. The populations in this study were 52 Consumer goods companies. Purposive sampling was used as a sampling technique so that the total samples used were 18 companies in the consumer goods sector. The method used in this study was a quantitative method which can be obtained by calculating and recording secondary data from the financial statements on the IDX for the 2014-2019 period. The results of this study stated that intellectual capital had effect on stock price performance, financial stability and audit quality had no effect on stock price performance. For moderating, audit quality can moderate the effect of intellectual capital on stock price performance, while audit quality can not moderate the effect of financial stability on the performance of stock prices. Based on these results, recommendations for further research are expected to modify the research model and increase the research period.","PeriodicalId":189604,"journal":{"name":"Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS)","volume":"33 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-05-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121976656","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}
Dwi Arini Nursansiwi, A. Fauzi, Baiq Minatul Inayah, Armiani Armiani
{"title":"Determinasi Kualitas Penyajian Laporan Keuangan Baitul Maal Wa Tamwil","authors":"Dwi Arini Nursansiwi, A. Fauzi, Baiq Minatul Inayah, Armiani Armiani","doi":"10.47065/ekuitas.v4i3.2934","DOIUrl":"https://doi.org/10.47065/ekuitas.v4i3.2934","url":null,"abstract":"Presentation of quality financial reports is an important component for an organization or institution so that it must be guided by applicable financial accounting standards. On this basis, this study aims to empirically examine the effect of the variables on understanding sharia accounting standards, sharia supervisory boards, Islamic corporate governance on the quality of financial statement presentation at BMT Mataram city. The data collection technique used a questionnaire distributed to BMT managers, with a total population of 28 BMT and saturated sampling was used as a sampling technique. Data analysis using multiple linear regression. The findings found that understanding of Islamic accounting standards has no effect on the quality of presentation of financial statements with a value of thitung < ttabel (1,418 < 1,997) and the sharia supervisory board has no effect on the quality of presentation of financial statements which can be seen from the value of thitung < ttabel (1,493 < 1,997). Meanwhile, Islamic corporate governance has an effect on the quality of presentation of financial statements with mark thitung > ttabel (3,311 > 1,997)","PeriodicalId":189604,"journal":{"name":"Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS)","volume":"10 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-03-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114894563","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":"Analisis Faktor-Faktor Determinan yang Mempengaruhi Kualitas Audit","authors":"Lisa Aulia Julica, Rozie Meidy","doi":"10.47065/ekuitas.v4i3.3060","DOIUrl":"https://doi.org/10.47065/ekuitas.v4i3.3060","url":null,"abstract":"The purpose of this study was to determine the determinant factors that influence audit quality at the Inspectorate Office of North Musi Rawas Regency. The research method used is quantitative research where each variable is measured by a Likert scale. The number of samples in this study were 40 respondents. Data collection techniques used in this study were document studies and questionnaires. The data analysis technique uses multiple linear regression with the help of SPSS. The results of the study show that auditor competence has a significant influence on audit quality, this is evidenced by the results of the t-test calculation which shows a significance. Organizational commitment has a significant influence on audit quality, this is evidenced by the results of the t-test calculation which shows a significance. Auditor experience has a significant influence on audit quality, this is evidenced by the results of the t-test calculation which shows a significance. Work motivation has a significant influence on audit quality, this is evidenced by the results of the t-test calculation which shows a significance.","PeriodicalId":189604,"journal":{"name":"Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS)","volume":"6 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-03-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125016013","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":"The The Influence of ROA, EPS and ROE Toward Stock Price on Before and During Covid-19 Pandemic","authors":"Rozie Meidy, Lisa Aulia Julica","doi":"10.47065/ekuitas.v4i3.3047","DOIUrl":"https://doi.org/10.47065/ekuitas.v4i3.3047","url":null,"abstract":"This research aims to provide empirical evidence about the influence of return on asset, earning per share, return on equity on stock price the banking company listed on the Indonesia stock exchange. This research quantitative research, including the taking of the sample in this study using the method purposive sampling theuse 38 sample companies the bank which listed in BEI in the observation period 2018-2021. The collection of data on the research done by the method of study documentation with the collection of research data from the financial reports that have been published by object research.This study uses three hypotheses. Data analysis in this study with descriptive and multiple linear regression. The results showed that: (1) the return on asset has not influence on equity on stock price the banking company listed on the Indonesia stockexchange; (2) the earning per share has influence on equity on stock price the banking company listed on the Indonesia stockexchange and (3) the return on equity has influence on equity on stock price the banking company listed on the Indonesia stockexchange.","PeriodicalId":189604,"journal":{"name":"Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS)","volume":"13 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-03-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126703670","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":"Strategi Bersaing UMKM Toko Roti dan Kue di Kecamatan Bontang Utara Kota Bontang Selama Pandemi Covid-19 dan Pasca Pandemi Covid-19","authors":"Muhammad Fachrun Fachrezi, A. Andriana","doi":"10.47065/ekuitas.v4i3.2973","DOIUrl":"https://doi.org/10.47065/ekuitas.v4i3.2973","url":null,"abstract":"Toko Ria Rasa Cake & Bake, Toko Nanis Cake & Bakery, and Samabread are the local UMKM located in North Bontang District, Bontang City. The purpose of this research is to find out and determine the appropriate competitive strategy for the three UMKM. This type of research is qualitative. Sources of research data are key informants and supporting informants. Data collection techniques in research are interviews and observations. The analysis technique used is SWOT analysis (IFAS, EFAS, SWOT Analysis Diagram, and SWOT Matrix). The result and conclusion from this research is that the target to be achieved is to open branches or shops in other places to expand the market. The products that are sold vary widely, ranging from sweet to salty, and there is bread made from natural ingredients without chemical food ingredients. The price of each bread also varies, which can cover various economic groups. The three UMKM do not mind the existence of competitors with big brand names as long as these brands can compete healthily. Strategies to survive during the Covid-19 pandemic are almost the same as maximizing online sales on social media, carrying out safe packaging by spraying disinfectants, and shipping using your courier or courier from outside. The strategy resulting from mapping the SWOT matrix for the three UMKM is the SO strategy.","PeriodicalId":189604,"journal":{"name":"Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS)","volume":"20 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-03-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123772837","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 CAR, LDR, BOPO, Profitabilitas terhadap Loan quality pada Perbankan Syariah di Indoensia","authors":"Catur Wahyudi, M. A. N. Amin, Fahmi Firmansyah","doi":"10.47065/ekuitas.v4i3.2943","DOIUrl":"https://doi.org/10.47065/ekuitas.v4i3.2943","url":null,"abstract":"Banking in Indonesia is one of the financial institutions that play an important role in the economy of a country, this is because banking is one of the financial systems that functions as a financial intermediary. Funds resulting from community mobility are allocated to various economic sectors and all areas in need quickly and accurately. The increase in the mobilization of public funds has not been served by the conventional banking system and to accommodate the need for banking services in accordance with sharia principles. The analytical technique that will be used in this study is to use multiple linear regression analysis techniques to obtain a comprehensive picture of the relationship between variables. CAR (Capital Adequacy Ratio) has no effect on loan quality at Islamic commercial banks, BOPO (Operational Costs and Operating Income) has no effect on loan quality at Islamic commercial banks, LDR (Loan Deposit Ratio) has no effect on loan quality at Islamic commercial banks, Profitability has no effect on loan quality in Islamic commercial banks.","PeriodicalId":189604,"journal":{"name":"Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS)","volume":"59 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-03-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132577658","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 Faktor Eksternal dan Internal Terhadap Kinerja Pelaku UMKM Budidaya Rumput Laut di Kota Bontang","authors":"Ilham Akbar Amor, A. Andriana","doi":"10.47065/ekuitas.v4i3.2974","DOIUrl":"https://doi.org/10.47065/ekuitas.v4i3.2974","url":null,"abstract":"The purpose of this study was to find out whether there is an influence from internal factor variables and external factors on business performance in seaweed cultivation SMEs in Bontang City. This research is quantitative research with data collection using a questionnaire. The number of respondents used was 30 respondents who were selected using purposive sampling with the criteria of being registered at the office of industry, trade, cooperatives, and SMEs in Bontang City. The testing in this study uses the SPSS output and the data analysis technique used is through validity testing, reliability testing, classical assumption testing, multiple linear regression analysis testing, and hypothesis testing. The results of this study are that internal factor variables have a positive and significant effect on Udsha performance, external factors have no influence on business performance, and internal factor variables and external factors have a positive effect simultaneously on business performance. The r square value obtained where internal and external factors can explain the performance variable as much as 55.2% while 45.8% is explained by other variables.","PeriodicalId":189604,"journal":{"name":"Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS)","volume":"120 4 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-02-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132349679","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 Rekomendasi Penasehat Keuangan dan Literasi Keuangan Terhadap Niat Berinvestasi Studi Empiris Mahasiswa di Kota Medan","authors":"Jodihartandi Jodihartandi, M. Marliyah","doi":"10.47065/ekuitas.v4i3.3111","DOIUrl":"https://doi.org/10.47065/ekuitas.v4i3.3111","url":null,"abstract":"This study aims to find and analyze the effect of financial advisor recommendations and financial literacy on student investor intentions in Medan. This research is a quantitative research with an explanatory research model, with primary data. Data collection techniques using a questionnaire. The data analysis technique is statistical analysis with the help of SPSS 22 for windows software. The results of the study found that financial advisor recommendations had a positive effect on investor intentions and financial literacy had no effect on investor intentions. The results of the calculation of the coefficient of determination of the perception of financial advisor recommendations, financial literacy has an influence of 32% on student investor intentions and while 68% is influenced by other factors outside of this study.","PeriodicalId":189604,"journal":{"name":"Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS)","volume":"66 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-02-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132578890","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}