Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS)最新文献_第6页

Moderasi Good Corporate Governance pada Pengaruh Intellectual Capital terhadap Kinerja Keuangan 温和的企业治理对知识资本对金融表现的影响

Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Pub Date : 2023-02-25 DOI: 10.47065/ekuitas.v4i3.2556

A. Arifin

{"title":"Moderasi Good Corporate Governance pada Pengaruh Intellectual Capital terhadap Kinerja Keuangan","authors":"A. Arifin","doi":"10.47065/ekuitas.v4i3.2556","DOIUrl":"https://doi.org/10.47065/ekuitas.v4i3.2556","url":null,"abstract":"The condition of the domestic cement market is experiencing an oversupply so that it is in a very apprehensive condition or is on the verge of bankruptcy. Why is this happening because there is a predatory pricing policy, in which a cement company deliberately sells cement in Indonesia at a loss, so the government must also make more specific regulations governing various illegal business practices. The research objective is to analyze and test the effect of intellectual capital and on GCG, to analyze and test the effect of intellectual capital and GCG and to analyze and test the effect of intellectual capital on PT Semen Tonasa's financial performance through the GCG variable. Data collection was carried out using a survey method by selecting samples by purposive sampling among existing populations based on work units, the units of analysis in this study were organic employees, General Managers, Senior Managers, Managers and Supervisors, so that the sample used was 79 samples. In accordance with the hypothesis that has been formulated, in this study the analysis of the research data used Smart PLS (Partial Least Square) software. The results of the study show that intellectual capital has a significant positive effect on good corporate governance. intellectual capital has a significant positive effect on financial performance. good corporate governance has a significant positive effect on financial performance, and good corporate governance is able to moderate the relationship of Intellectual capital to financial performance in PT. Semen Tonasa, this shows that effective good corporate governance will increase intellectual capital and ultimately have an impact on increasing the company's financial performance.","PeriodicalId":189604,"journal":{"name":"Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS)","volume":"43 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-02-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126854506","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}

引用次数: 0

The COVID-19 Pandemic Affects Intellectual Capital on the Financial Performance of Pharmaceutical Companies in Indonesia 2019冠状病毒病大流行影响印尼制药公司财务绩效的智力资本

Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Pub Date : 2023-02-23 DOI: 10.47065/ekuitas.v4i3.2712

Yerisma Welly, A. Zainal, M. Silalahi, Martin Yehezkiel Sianipar

{"title":"The COVID-19 Pandemic Affects Intellectual Capital on the Financial Performance of Pharmaceutical Companies in Indonesia","authors":"Yerisma Welly, A. Zainal, M. Silalahi, Martin Yehezkiel Sianipar","doi":"10.47065/ekuitas.v4i3.2712","DOIUrl":"https://doi.org/10.47065/ekuitas.v4i3.2712","url":null,"abstract":"This study aims to examine the effect of Intellectual Capital (IC) on the financial performance of Return On Equity (ROE) of companies in the pharmaceutical sub sector. The population in this study is the financial statements of companies in the pharmaceutical sub sector listed on the Indonesian Stock Exchange during the 2017-2021 period. This study used purposive sampling with 8 companies and 40 observations. This study used quantitative data. Data collection techniques using documentation techniques. Data analysis techniques used in this research are classic assumption test, simple linear regression, F test and t test using the SPSS 21 version as a data processing program. The results showed that the intellectual capital had a positive and significant effect on financial performance. This finding indicates that the more efficient and effective a company is in managing its IC, the more it will improve the company's financial performance. The company's ability to generate profit with the total equity owned by the company is increasing with the company using and making the most of its IC. So this research proves that IC plays an important role in the formation of added value and contributes to improving the company's financial performance. This finding also confirms the resource based theory, that intellectual capital owned by companies is able to create competitive advantages for companies so that they can improve company performance for the better, one of which is increasing company profits.","PeriodicalId":189604,"journal":{"name":"Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS)","volume":"90 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-02-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124635955","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}

引用次数: 0

Penggunaan Aplikasi Akuntansi Pada UMKM Kota Demak 乌姆克市会计应用的使用

Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Pub Date : 2023-02-23 DOI: 10.47065/ekuitas.v4i3.3067

Herlinda Yuniar Adyarta, Elen . Puspitasari

{"title":"Penggunaan Aplikasi Akuntansi Pada UMKM Kota Demak","authors":"Herlinda Yuniar Adyarta, Elen . Puspitasari","doi":"10.47065/ekuitas.v4i3.3067","DOIUrl":"https://doi.org/10.47065/ekuitas.v4i3.3067","url":null,"abstract":"Economic growth in a country is progress for that country. In Indonesia itself, one of the factors for economic growth comes from entrepreneurship. These activities are better known as MSMEs. Micro, Small and Medium Enterprises (UMKM) is an activity of business competition in various fields. The purpose of this study was to determine the effect of Business Scale, Company Age, Owner's Education, and Accounting Training have a significant influence on the variable Use of Accounting Applications in MSMEs. The sample is MSMEs in Demak Regency Centra Java. Sampling technique drawed bt using purposive sampling method and obtained 260 MSMEs. This study uses primary obtained by questionaire. Data were analyzed using Multiple Linear Regression Analysis method. The results of this study indicate that Business Scale, Company Age, Owner's Education, and Accounting Training have significant influence on the Use of Accounting Applications in MSMEs.The purpose of this study was to determine the effect of Business Scale, Company Age, Owner's Education, and Accounting Training have a significant effect on the variable Use of Accounting Applications in SMEs. The population in this study is MSMEs in Demak Regency, Central Java. The sampling technique was taken using a purposive sampling method to obtain as many as 260 UMKM. This study uses primary data obtained through questionnaires. Data were analyzed using the Multiple Linear Regression Analysis method. The results of this study indicate that Business Scale, Company Age, Owner's Education, and Accounting Training have a significant effect on the Use of Accounting Applications on UMKM.","PeriodicalId":189604,"journal":{"name":"Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS)","volume":"10 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-02-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128196962","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}

引用次数: 0

Factors Influencing Local Government Financial Performance 影响地方政府财政绩效的因素

Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Pub Date : 2023-02-23 DOI: 10.47065/ekuitas.v4i3.3094

Wiwi Andriani

引用次数: 3

Inflasi Pemoderasi ROA, EPS dan DER Terhadap Return Saham Perusahaan Consumer Goods di JII

Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Pub Date : 2023-02-23 DOI: 10.47065/ekuitas.v4i3.2909

Suandi Suandi, Ahmad amir Aziz, Sanurdi Sanurdi

{"title":"Inflasi Pemoderasi ROA, EPS dan DER Terhadap Return Saham Perusahaan Consumer Goods di JII","authors":"Suandi Suandi, Ahmad amir Aziz, Sanurdi Sanurdi","doi":"10.47065/ekuitas.v4i3.2909","DOIUrl":"https://doi.org/10.47065/ekuitas.v4i3.2909","url":null,"abstract":"This study aims to partially and simultaneously examine the effect of Return on Assets (ROA), Earning Per Share (EPS), and Debt Equity Ratio (DER) partially and simultaneously on stock returns in consumer goods companies listed on the Jakarta Islamic Index (JII) 2019- 2021. The method used is associative quantitative. Data analysis techniques using multiple regression and Moderated Regression Analysis (MRA). The tool used to test the data under study was the SPSS version 25 program. As for testing the influence of the moderating variable using the Macro Process 3.1 developed by Andrew F. Hayes, which has been integrated with SPSS version 25. The population in this study were all registered companies. On the Jakarta Islamic Index (JII), the sample is only companies engaged in the consumer goods sector. The company, namely PT. Unilever Indonesia, Tbk., PT. Kalbe Farma, Tbk., PT. Indofood Sukses Makmur, Tbk., and PT. Indofood CBP, Tbk. The study results show that ROA and EPS have no partial effect on stock returns. DER has a partial effect on stock returns. ROA, EPS, and DER affect stock returns. Inflation as a moderating variable cannot strengthen or weaken the effect of ROA and EPS on stock returns. The existence of inflation can strengthen the effect of DER on stock returns.","PeriodicalId":189604,"journal":{"name":"Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS)","volume":"31 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-02-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122988788","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}

引用次数: 0

The Effect of Service Quality and Price on Customer Satisfaction 服务质量和价格对顾客满意的影响

Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Pub Date : 2023-02-23 DOI: 10.47065/ekuitas.v4i3.3090

Kevin Indajang, Vivi Candra, Martin Yehezkiel Sianipar, Lenny Dermawan Sembiring, Sudung Simatupang

引用次数: 1

Analisis Perbandingan Kinerja Keuangan Perusahaan Transportasi Sebelum dan Selama Pandemi Covid-19 比较运输公司在Covid-19大流行之前和期间的财务表现

Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Pub Date : 2023-02-20 DOI: 10.47065/ekuitas.v4i3.2730

Rossita Kurniawati, Agus Sucipto

{"title":"Analisis Perbandingan Kinerja Keuangan Perusahaan Transportasi Sebelum dan Selama Pandemi Covid-19","authors":"Rossita Kurniawati, Agus Sucipto","doi":"10.47065/ekuitas.v4i3.2730","DOIUrl":"https://doi.org/10.47065/ekuitas.v4i3.2730","url":null,"abstract":"The Covid-19 pandemic, which has been endemic throughout the world, is no exception in Indonesia since the beginning of 2020 until now, it has had many impacts in various fields, especially the economy. The Central Statistics Agency (BPS) noted that Indonesia's economy in the second quarter contracted by 5.32%, this condition was caused by declining growth in various businesses. This study aims to compare the financial performance of transportation companies using financial ratio analysis before and during the Covid-19 pandemic for transportation companies listed on the Indonesia Stock Exchange in 2018-2021 so that it can be a recommendation if you want to buy transportation company shares. This research is a quantitative research. In this study data collection from the Indonesia Stock Exchange (IDX) is in the form of secondary data through the official website of the Indonesia Stock Exchange in the form of financial reports. For a total sample of 15 transportation companies listed on the Indonesia Stock Exchange (IDX) during the 2018-2021 period, the sampling technique was purposive sampling. The data analysis technique used in this study was the normality test, Paired Sample T-Test, and Wilcoxon Signed Rank Test. The results showed that the condition of transportation companies before and during the Covid-19 pandemic using profitability ratios with ROA, ROE and NPM measurements did not differ before and during the Covid-19 pandemic, using liquidity ratios with CR measurements there were no differences before and during the Covid pandemic -19, and using the solvency ratio with DER and DAR measurements there is also no difference before and during the Covid-19 pandemic.","PeriodicalId":189604,"journal":{"name":"Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS)","volume":"3 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-02-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129376089","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}

引用次数: 0

Islamic Financial Technology dalam Kajian Filsafat Ilmu

Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Pub Date : 2023-02-20 DOI: 10.47065/ekuitas.v4i3.2711

Heni Hirawati, Mugi Harsono

引用次数: 0

Analisis Efisiensi Bank Umum Syariah di Indonesia (Studi Kasus Metode Stokastik Frontier) 印度尼西亚伊斯兰一般银行效率分析(stokastitier方法案例研究)

Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Pub Date : 2023-02-20 DOI: 10.47065/ekuitas.v4i3.2756

A. Afandi, Suhel Suhel, Ahmad Syathiri

引用次数: 0

Pengaruh Penggunaan Kredit Perbankan dan Pertumbuhan Industri Manufaktur Terhadap Pertumbuhan Ekonomi Indonesia 银行信贷使用和制造业增长对印尼经济增长的影响

Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Pub Date : 2023-02-20 DOI: 10.47065/ekuitas.v4i3.2708

Indah Sulistiyani, Retno Muslinawati

引用次数: 0