首页 > 最新文献

Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS)最新文献

英文 中文
Pengaruh Brand Image dan Brand Ambassador Terhadap Purchase Decision melalui Brand Trust sebagai Intervening Pengaruh品牌形象丹品牌大使Terhadap购买决策melalui品牌信任sebagai介入
Pub Date : 2023-02-20 DOI: 10.47065/ekuitas.v4i3.2810
Hera Hera, Finnah Fourqoniah
This study aims to determine whether there is an influence of brand image and brand ambassador on purchase decision through brand trust as an intervening agent for MS Glow consumers in Samarinda City. This study used a quantitative method by collecting data by distributing questionnaires to respondents. The research was conducted on 100 female respondents in the age range of 17-41 years who live in Samarinda City and have purchased MS Glow Beauty Skincare. The sampling technique used in this study was non-probability sampling with purposive sampling method an online. The data that has been collected is then processed using the SmartPLS 3.2.9 analysis tool with the Structural Equation Modeling (SEM)-PLS method. The results of the study show that there is a positive and significant influence on brand image and brand ambassadors on brand trust. However, brand image and brand ambassador have a negative and insignificant effect on purchase decision. Based on the results of the specific indirect effect, brand trust managed to mediate in a positive and significant way the influence of brand image and brand ambassador on purchase decision. 
本研究旨在通过品牌信任作为中介因子,考察品牌形象和品牌大使对萨玛林达市MS Glow消费者的购买决策是否有影响。本研究采用定量方法,通过发放问卷的方式收集数据。该研究对100名年龄在17-41岁之间的女性受访者进行了调查,她们居住在萨玛林达市,并购买了MS Glow美容护肤品。本研究采用的抽样技术是非概率抽样,目的抽样法和在线抽样法。收集的数据然后使用SmartPLS 3.2.9分析工具与结构方程建模(SEM)-PLS方法进行处理。研究结果表明,品牌形象和品牌大使对品牌信任有显著的正向影响。而品牌形象和品牌大使对购买决策的影响为负向且不显著。基于具体间接效应的结果,品牌信任在品牌形象和品牌大使对购买决策的影响中起到了积极而显著的中介作用。
{"title":"Pengaruh Brand Image dan Brand Ambassador Terhadap Purchase Decision melalui Brand Trust sebagai Intervening","authors":"Hera Hera, Finnah Fourqoniah","doi":"10.47065/ekuitas.v4i3.2810","DOIUrl":"https://doi.org/10.47065/ekuitas.v4i3.2810","url":null,"abstract":"This study aims to determine whether there is an influence of brand image and brand ambassador on purchase decision through brand trust as an intervening agent for MS Glow consumers in Samarinda City. This study used a quantitative method by collecting data by distributing questionnaires to respondents. The research was conducted on 100 female respondents in the age range of 17-41 years who live in Samarinda City and have purchased MS Glow Beauty Skincare. The sampling technique used in this study was non-probability sampling with purposive sampling method an online. The data that has been collected is then processed using the SmartPLS 3.2.9 analysis tool with the Structural Equation Modeling (SEM)-PLS method. The results of the study show that there is a positive and significant influence on brand image and brand ambassadors on brand trust. However, brand image and brand ambassador have a negative and insignificant effect on purchase decision. Based on the results of the specific indirect effect, brand trust managed to mediate in a positive and significant way the influence of brand image and brand ambassador on purchase decision. ","PeriodicalId":189604,"journal":{"name":"Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS)","volume":"67 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":"127113652","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
Analisis Berlangganan Iklan di Marketplace Facebook Dalam Meningkatkan Penjualan : Suatu Tinjauan Marketing Syariah pada Usaha Skincare Reglow
Pub Date : 2023-02-20 DOI: 10.47065/ekuitas.v4i3.3024
Mohamad Anang Prasetyo, Abdur Rahman
This study aims to find out how subscribing to advertisements on the Facebook marketplace affects the sales rate of the reglow skincare business and how the reglow skincare business marketing strategy is reviewed in sharia marketing. This study used a qualitative descriptive method, which is a method that is more adaptive when reality changes, directly represents the relationship between the researcher and the object of research, and is more perceptive and able to adapt to the impacts of the values patterns encountered. The analysis technique used was descriptive, namely data collection in the form of description and documentation through interviews and observation. The research results obtained showed that: (1) reglow skincare business markets its products through Instagram, Facebook, subscribing to Facebook ads, Shopee, and offline. (2) among the media used in marketing the products, subscribing to advertisements on Facebook is the most dominant. From June to October, the sales rate reached 1,947 compared to the others. (3) in the review of sharia marketing, the reglow skincare business is appropriate because there is a product guarantee, taking into account the aspect of its usefulness, the marketing is by the targets and the products are guaranteed to be halal, and have already had BPOM certificate.
本研究旨在了解在Facebook市场上订阅广告如何影响reglow护肤品业务的销售率,以及如何在伊斯兰教营销中审查reglow护肤品业务的营销策略。本研究采用的是定性描述方法,这种方法在现实变化时适应性更强,直接代表了研究者与研究对象之间的关系,更具有洞察力,能够适应所遇到的价值模式的影响。使用的分析技术是描述性的,即通过访谈和观察以描述和文件的形式收集数据。研究结果表明:(1)reglow护肤业务通过Instagram、Facebook、订阅Facebook广告、Shopee以及线下进行营销。(2)在产品营销使用的媒体中,订阅Facebook广告占主导地位。从6月到10月,销售量达到1947辆。(3)在回教营销的审查中,reglow护肤品业务是适当的,因为有产品保证,考虑到其有用性方面,营销是由目标和产品保证是清真的,并且已经有BPOM证书。
{"title":"Analisis Berlangganan Iklan di Marketplace Facebook Dalam Meningkatkan Penjualan : Suatu Tinjauan Marketing Syariah pada Usaha Skincare Reglow","authors":"Mohamad Anang Prasetyo, Abdur Rahman","doi":"10.47065/ekuitas.v4i3.3024","DOIUrl":"https://doi.org/10.47065/ekuitas.v4i3.3024","url":null,"abstract":"This study aims to find out how subscribing to advertisements on the Facebook marketplace affects the sales rate of the reglow skincare business and how the reglow skincare business marketing strategy is reviewed in sharia marketing. This study used a qualitative descriptive method, which is a method that is more adaptive when reality changes, directly represents the relationship between the researcher and the object of research, and is more perceptive and able to adapt to the impacts of the values patterns encountered. The analysis technique used was descriptive, namely data collection in the form of description and documentation through interviews and observation. The research results obtained showed that: (1) reglow skincare business markets its products through Instagram, Facebook, subscribing to Facebook ads, Shopee, and offline. (2) among the media used in marketing the products, subscribing to advertisements on Facebook is the most dominant. From June to October, the sales rate reached 1,947 compared to the others. (3) in the review of sharia marketing, the reglow skincare business is appropriate because there is a product guarantee, taking into account the aspect of its usefulness, the marketing is by the targets and the products are guaranteed to be halal, and have already had BPOM certificate.","PeriodicalId":189604,"journal":{"name":"Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS)","volume":"8 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":"128893576","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
Analisis Flypaper Effect dan Pengaruhnya Terhadap Pertumbuhan Ekonomi Melalui Mediasi Belanja Daerah 分析传单效应及其通过区域采购调解对经济增长的影响
Pub Date : 2023-02-20 DOI: 10.47065/ekuitas.v4i3.2692
A. Rizqullah, Meldona Meldona
The regional government allocates funds in the form of regional budgets in the APBD to increase fixed assets. So far, regional spending has been used more for routine spending which is relatively less productive. The purpose of this study is to analyze the effect of Regional Original Income (PAD), General Allocation Fund (DAU), Special Allocation Fund (DAK), and Profit Sharing Fund (DBH) on regional Expenditure Allocation in Bima City government.  The population of this study is the financial report of the Bima City APBD realization for 17 years starting from 2004 to 2021, while the research sample uses 5 years, which is from 2017 to 2021.  The secondary data used in this research is the Bima City Government APBD Realization Report. Hypothesis testing in this study used Smart PLS.  Research shows that PAD and DAU have a significant effect on economic growth.  However, PAD and DAU have no effect on Regional Spending, and Regional Expenditure cannot mediate the influence of PAD and DAU on economic growth. The results showed that there was no flypaper effect phenomenon in the Bima City Government Budget.
地区政府在APBD中以地区预算的形式拨付资金,用于增加固定资产。到目前为止,区域支出更多地用于生产性相对较低的日常支出。摘要本研究旨在分析区域原始收入(PAD)、一般分配基金(DAU)、特别分配基金(DAK)和利润分享基金(DBH)对毕马市政府区域支出分配的影响。本研究的人口是比马市APBD实现的17年财务报告,从2004年到2021年,而研究样本使用5年,从2017年到2021年。本研究使用的辅助数据是比马市政府APBD实现报告。本研究采用Smart PLS进行假设检验,研究表明PAD和DAU对经济增长有显著影响。然而,PAD和DAU对区域支出没有影响,区域支出不能调解PAD和DAU对经济增长的影响。结果表明,比马市财政预算不存在蝇纸效应现象。
{"title":"Analisis Flypaper Effect dan Pengaruhnya Terhadap Pertumbuhan Ekonomi Melalui Mediasi Belanja Daerah","authors":"A. Rizqullah, Meldona Meldona","doi":"10.47065/ekuitas.v4i3.2692","DOIUrl":"https://doi.org/10.47065/ekuitas.v4i3.2692","url":null,"abstract":"The regional government allocates funds in the form of regional budgets in the APBD to increase fixed assets. So far, regional spending has been used more for routine spending which is relatively less productive. The purpose of this study is to analyze the effect of Regional Original Income (PAD), General Allocation Fund (DAU), Special Allocation Fund (DAK), and Profit Sharing Fund (DBH) on regional Expenditure Allocation in Bima City government.  The population of this study is the financial report of the Bima City APBD realization for 17 years starting from 2004 to 2021, while the research sample uses 5 years, which is from 2017 to 2021.  The secondary data used in this research is the Bima City Government APBD Realization Report. Hypothesis testing in this study used Smart PLS.  Research shows that PAD and DAU have a significant effect on economic growth.  However, PAD and DAU have no effect on Regional Spending, and Regional Expenditure cannot mediate the influence of PAD and DAU on economic growth. The results showed that there was no flypaper effect phenomenon in the Bima City Government Budget.","PeriodicalId":189604,"journal":{"name":"Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS)","volume":"28 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":"114889576","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
Determinan NonPerformingLoan Bank yang terdaftar di Bursa Efek Indonesia Sebelum dan Selama Pandemi Covid-19 在Covid-19大流行之前和期间,在印尼证券交易所登记的未确认的银行业绩
Pub Date : 2023-02-20 DOI: 10.47065/ekuitas.v4i3.2603
Deandra Afifah Zerlinda Maidin, M. Susan
This study aims to analyze how the influence between Non-Performing Loans and Bank Size, Operating Income Operational Costs (BOPO), Basic Loan Interest Rates (SBDK), and Inflation along with the differences between the five variables in the years before the pandemic, namely 2018 and 2019, and during the pandemic, namely 2020 to 2021. Research Methods using a purposive sampling technique, 37 conventional banks listed on the IDX were obtained for research. Multiple linear regression, paired sample t-test, and Wilcoxon Rank Spearman test are data analysis techniques used. The findings show that all variables simultaneously affect non-performing loans. Variables of Operating Costs, Operating Income and Inflation partially have a positive effect on Non-Performing Loans, but the variables of Bank Size and Basic Loan Interest Rates have no effect on Non-Performing Loans. These various tests show variations between all variables before and during the Covid-19 Pandemic.
本研究旨在分析不良贷款与银行规模、营业收入、运营成本(BOPO)、基本贷款利率(SBDK)和通货膨胀之间的影响,以及这五个变量在大流行前(2018年和2019年)和大流行期间(2020年至2021年)的差异。研究方法采用有目的的抽样方法,抽取了37家在IDX上市的传统银行进行研究。采用多元线性回归、配对样本t检验、Wilcoxon Rank Spearman检验等数据分析技术。研究结果表明,所有变量同时影响不良贷款。营业成本、营业收入和通货膨胀变量对不良贷款有部分正向影响,而银行规模和基本贷款利率变量对不良贷款没有影响。这些不同的测试显示了Covid-19大流行之前和期间所有变量之间的差异。
{"title":"Determinan NonPerformingLoan Bank yang terdaftar di Bursa Efek Indonesia Sebelum dan Selama Pandemi Covid-19","authors":"Deandra Afifah Zerlinda Maidin, M. Susan","doi":"10.47065/ekuitas.v4i3.2603","DOIUrl":"https://doi.org/10.47065/ekuitas.v4i3.2603","url":null,"abstract":"This study aims to analyze how the influence between Non-Performing Loans and Bank Size, Operating Income Operational Costs (BOPO), Basic Loan Interest Rates (SBDK), and Inflation along with the differences between the five variables in the years before the pandemic, namely 2018 and 2019, and during the pandemic, namely 2020 to 2021. Research Methods using a purposive sampling technique, 37 conventional banks listed on the IDX were obtained for research. Multiple linear regression, paired sample t-test, and Wilcoxon Rank Spearman test are data analysis techniques used. The findings show that all variables simultaneously affect non-performing loans. Variables of Operating Costs, Operating Income and Inflation partially have a positive effect on Non-Performing Loans, but the variables of Bank Size and Basic Loan Interest Rates have no effect on Non-Performing Loans. These various tests show variations between all variables before and during the Covid-19 Pandemic.","PeriodicalId":189604,"journal":{"name":"Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS)","volume":"67 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":"124547379","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
Penerapan Model UTAUT untuk Mengetahui Minat Perilaku Konsumen dalam Penggunaan QRIS 采用主模型以了解消费者对使用QRIS的行为的兴趣
Pub Date : 2023-02-20 DOI: 10.47065/ekuitas.v4i3.2808
Putri Auliya, Muhammad Fikry Arransyah
Technological advances in the payment system have replaced the role of cash into a more efficient and economical form of non-cash payment. Currently, there are more and more technologies that affect the payment system with a variety of applications that people use as a means of non-cash payment. Therefore, on 17 August 2019 Bank Indonesia released a Quick Response (QR) Code standard for payments through server-based electronic money applications, electronic wallets, or mobile banking called the QR Code Indonesian Standard (QRIS). This study aims to determine the factors that influence behavioral intention to use QRIS by using theoryModel Unified Theory of Acceptance and Use Technology (UTAUT). The research method used is descriptive quantitative. Sampling technique is done by using the technique nonprobability sampling that is purposive sampling with a sample of 100 respondents from QRIS users. The results of this study show performance expectancy, effort expectancy, and social influence has a positive and significant influence on behavioral intention the use of QRIS. Behavioral intention has a positive and significant influence on use behavior. Whereas, facilitating conditions has a positive and not significant effect on use behavior the use of QRIS.
支付系统的技术进步已经取代了现金的作用,成为一种更有效和更经济的非现金支付形式。目前,越来越多的技术影响着支付系统,人们使用各种各样的应用程序作为非现金支付的手段。因此,2019年8月17日,印度尼西亚银行发布了一项快速响应(QR)码标准,用于通过基于服务器的电子货币应用程序、电子钱包或移动银行进行支付,称为QR码印度尼西亚标准(QRIS)。本研究旨在运用模型接受与使用技术统一理论(UTAUT)来确定影响QRIS使用行为意向的因素。本研究采用描述性定量研究方法。抽样技术是通过使用非概率抽样技术来完成的,非概率抽样是一种有目的的抽样,从QRIS用户中抽取100名受访者作为样本。本研究结果显示,绩效期望、努力期望和社会影响对QRIS使用的行为意向有显著的正向影响。行为意向对使用行为有显著的正向影响。便利条件对QRIS的使用行为有正向影响,但影响不显著。
{"title":"Penerapan Model UTAUT untuk Mengetahui Minat Perilaku Konsumen dalam Penggunaan QRIS","authors":"Putri Auliya, Muhammad Fikry Arransyah","doi":"10.47065/ekuitas.v4i3.2808","DOIUrl":"https://doi.org/10.47065/ekuitas.v4i3.2808","url":null,"abstract":"Technological advances in the payment system have replaced the role of cash into a more efficient and economical form of non-cash payment. Currently, there are more and more technologies that affect the payment system with a variety of applications that people use as a means of non-cash payment. Therefore, on 17 August 2019 Bank Indonesia released a Quick Response (QR) Code standard for payments through server-based electronic money applications, electronic wallets, or mobile banking called the QR Code Indonesian Standard (QRIS). This study aims to determine the factors that influence behavioral intention to use QRIS by using theoryModel Unified Theory of Acceptance and Use Technology (UTAUT). The research method used is descriptive quantitative. Sampling technique is done by using the technique nonprobability sampling that is purposive sampling with a sample of 100 respondents from QRIS users. The results of this study show performance expectancy, effort expectancy, and social influence has a positive and significant influence on behavioral intention the use of QRIS. Behavioral intention has a positive and significant influence on use behavior. Whereas, facilitating conditions has a positive and not significant effect on use behavior the use of QRIS.","PeriodicalId":189604,"journal":{"name":"Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS)","volume":"66 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":"122021316","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
Analisis Strategi Pemasaran dalam Meningkatkan Omset Penjualan Produk Tanaman Hias Ditinjau dari Perpektif Ekonomi Islam 伊斯兰经济正在进行的市场营销战略分析
Pub Date : 2023-02-20 DOI: 10.47065/ekuitas.v4i3.2684
Sulton Baihaqi Ahmad, Abdur Rohman
The current situation has forced MSME players to think about ways to get up after the pandemic, because previously the impact of the pandemic had greatly affected the businesses they were running. This research is aimed at exploring the marketing strategies used by Cv Crips Store Farm to increase sales turnover due to the impact of the pandemic. using descriptive qualitative research, with a field study approach, namely an approach that uses information obtained from research targets who go directly to the research site. By using primary data obtained directly through the results of interviews with informants. The results showed that 80% of all sales were focused on through the marketplace, by implementing the marketing mix strategy, by implementing the 5P strategy, namely strategy is planning, strategy is pattern, strategy is position, strategy is play, and strategy is perspective. While the implementation of the current strategy, its implementation is in accordance with Islamic legal review, by prioritizing 4 (four) characteristics of shari'ah marketing, namely divinity (rabbaniyyah), ethical (akhlaqiyyah), realistic (al-waqi'iyyah) and humanistic ( insaniyyah). The result of implementing the company's marketing strategy is an increase in the percentage of sales by 80% compared to before implementing the marketing strategy.
目前的情况迫使中小微企业玩家思考如何在疫情后振作起来,因为之前疫情的影响极大地影响了他们经营的业务。本研究旨在探讨Cv Crips商店农场在疫情影响下增加销售额的营销策略。使用描述性定性研究,采用实地研究方法,即使用直接前往研究地点的研究对象获得的信息的方法。通过使用通过与举报人访谈的结果直接获得的原始数据。结果表明,80%的销售集中在通过市场,通过实施营销组合战略,通过实施5P战略,即战略是计划,战略是格局,战略是定位,战略是发挥,战略是前景。在实施现行战略的同时,其实施是按照伊斯兰法律审查,通过优先考虑伊斯兰教法营销的4(4)个特征,即神性(rabbaniyyah)、伦理性(akhlaqiyyah)、现实性(al-waqi’iyyah)和人文性(insaniyyah)。实施公司营销战略的结果是,与实施营销战略之前相比,销售百分比增加了80%。
{"title":"Analisis Strategi Pemasaran dalam Meningkatkan Omset Penjualan Produk Tanaman Hias Ditinjau dari Perpektif Ekonomi Islam","authors":"Sulton Baihaqi Ahmad, Abdur Rohman","doi":"10.47065/ekuitas.v4i3.2684","DOIUrl":"https://doi.org/10.47065/ekuitas.v4i3.2684","url":null,"abstract":"The current situation has forced MSME players to think about ways to get up after the pandemic, because previously the impact of the pandemic had greatly affected the businesses they were running. This research is aimed at exploring the marketing strategies used by Cv Crips Store Farm to increase sales turnover due to the impact of the pandemic. using descriptive qualitative research, with a field study approach, namely an approach that uses information obtained from research targets who go directly to the research site. By using primary data obtained directly through the results of interviews with informants. The results showed that 80% of all sales were focused on through the marketplace, by implementing the marketing mix strategy, by implementing the 5P strategy, namely strategy is planning, strategy is pattern, strategy is position, strategy is play, and strategy is perspective. While the implementation of the current strategy, its implementation is in accordance with Islamic legal review, by prioritizing 4 (four) characteristics of shari'ah marketing, namely divinity (rabbaniyyah), ethical (akhlaqiyyah), realistic (al-waqi'iyyah) and humanistic ( insaniyyah). The result of implementing the company's marketing strategy is an increase in the percentage of sales by 80% compared to before implementing the marketing strategy.","PeriodicalId":189604,"journal":{"name":"Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS)","volume":"2013 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":"127356874","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
- Quality of Financial Report Presentation: Empirical Study from Organizational Culture -财务报告列报质量:来自组织文化的实证研究
Pub Date : 2023-02-20 DOI: 10.47065/ekuitas.v4i3.2930
Johannes Buntoro Darmasetiawan, Rapina Rapina, S. Setiawan
Organizational culture has the potential to improve the quality of financial statement presentation. Conditions that exist in several organizations in Indonesia indicate that the quality of financial statement presentation is still problematic, resulting in accounting information that is of poor quality.  The purpose of this research is to look into the impact of organizational culture on the quality of financial statement presentation. The findings of this study are expected to provide a solution to problems with financial statement presentation quality. The information used in this study was gathered through a survey of 59 accounting and finance professionals in Indonesia. The data used is primary data collected through research instruments such as questionnaires and statistically processed using SPSS version 25 for Windows.  The study's findings indicate that if there are issues with poor quality in financial report presentation, it is due to organizational culture that has not been optimally accommodated in information system applications for financial report presentation. Hypothesis testing in this study reveals that organizational culture has a significant influence on the quality of financial statement presentation.
组织文化具有提高财务报表列报质量的潜力。印度尼西亚几个组织存在的情况表明,财务报表列报的质量仍然存在问题,导致会计信息质量差。本研究的目的是探讨组织文化对财务报表列报质量的影响。本研究的结果有望为财务报表列报质量问题提供解决方案。本研究中使用的信息是通过对印度尼西亚59名会计和金融专业人士的调查收集的。使用的数据是通过问卷调查等研究工具收集的原始数据,并使用SPSS version 25 for Windows进行统计处理。研究结果表明,如果财务报告列报存在质量不佳的问题,这是由于财务报告列报的信息系统应用没有最佳地适应组织文化。本研究的假设检验表明,组织文化对财务报表列报质量有显著影响。
{"title":"- Quality of Financial Report Presentation: Empirical Study from Organizational Culture","authors":"Johannes Buntoro Darmasetiawan, Rapina Rapina, S. Setiawan","doi":"10.47065/ekuitas.v4i3.2930","DOIUrl":"https://doi.org/10.47065/ekuitas.v4i3.2930","url":null,"abstract":"Organizational culture has the potential to improve the quality of financial statement presentation. Conditions that exist in several organizations in Indonesia indicate that the quality of financial statement presentation is still problematic, resulting in accounting information that is of poor quality.  The purpose of this research is to look into the impact of organizational culture on the quality of financial statement presentation. The findings of this study are expected to provide a solution to problems with financial statement presentation quality. The information used in this study was gathered through a survey of 59 accounting and finance professionals in Indonesia. The data used is primary data collected through research instruments such as questionnaires and statistically processed using SPSS version 25 for Windows.  The study's findings indicate that if there are issues with poor quality in financial report presentation, it is due to organizational culture that has not been optimally accommodated in information system applications for financial report presentation. Hypothesis testing in this study reveals that organizational culture has a significant influence on the quality of financial statement presentation.","PeriodicalId":189604,"journal":{"name":"Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS)","volume":"16 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":"122658545","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
Pengaruh Product Knowledge dan Persepsi Nasabah Terhadap Preferensi Menabung di Bank Syariah dengan Disposable Income Sebagai Variabel Moderating
Pub Date : 2023-02-20 DOI: 10.47065/ekuitas.v4i3.2989
Khasanah Mustika Syahputri, Ahmad Amin Dalimunte
The purpose of the study was to determine the effect ofproduct knowledge and customers perception on the preferences saving in Islamic banks with disposable income as a moderating variable. This type of research uses a quantitative approach. The research population is students of the 2018 Department of islamic banking, State Islamic University of North Sumatra and sampling technique uses purposive sampling with a sample size of 78 students. The analysis model used in this study was linear regression analysis multipel. The results of this study indicate that there is the value of adjusted R square (R2) is 0,431 a direct influence between the product knowledge and customers perception on the preferences saving in Islamic banks. Even so, disposable income cannot moderate product knowledge and customers perception of saving preferences in Islamic banks. It is hoped that further research can use other moderating variables besides the disposable income variable in moderating the relationship between the independent variable and the dependent variable.
本研究的目的是确定产品知识和客户感知对伊斯兰银行储蓄偏好的影响,并将可支配收入作为调节变量。这种类型的研究使用定量方法。研究对象为北苏门答腊国立伊斯兰大学2018年伊斯兰银行系的学生,抽样技术采用有目的抽样,样本量为78名学生。本研究采用的分析模型为多元线性回归分析。本研究结果表明,调整后的R平方(R2)值为0,431,产品知识和客户感知对伊斯兰银行偏好储蓄有直接影响。即便如此,可支配收入也无法调节产品知识和客户对伊斯兰银行储蓄偏好的看法。希望进一步的研究可以利用可支配收入变量之外的其他调节变量来调节自变量与因变量之间的关系。
{"title":"Pengaruh Product Knowledge dan Persepsi Nasabah Terhadap Preferensi Menabung di Bank Syariah dengan Disposable Income Sebagai Variabel Moderating","authors":"Khasanah Mustika Syahputri, Ahmad Amin Dalimunte","doi":"10.47065/ekuitas.v4i3.2989","DOIUrl":"https://doi.org/10.47065/ekuitas.v4i3.2989","url":null,"abstract":"The purpose of the study was to determine the effect ofproduct knowledge and customers perception on the preferences saving in Islamic banks with disposable income as a moderating variable. This type of research uses a quantitative approach. The research population is students of the 2018 Department of islamic banking, State Islamic University of North Sumatra and sampling technique uses purposive sampling with a sample size of 78 students. The analysis model used in this study was linear regression analysis multipel. The results of this study indicate that there is the value of adjusted R square (R2) is 0,431 a direct influence between the product knowledge and customers perception on the preferences saving in Islamic banks. Even so, disposable income cannot moderate product knowledge and customers perception of saving preferences in Islamic banks. It is hoped that further research can use other moderating variables besides the disposable income variable in moderating the relationship between the independent variable and the dependent variable.","PeriodicalId":189604,"journal":{"name":"Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS)","volume":"18 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":"132414055","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: 2
Pengaruh Role Stressor Terhadap Komitmen Organisasi dengan Pemberdayaan Karyawan Sebagai Variabel Intervening Role Stressor对一个员工作为变量干预的组织承诺的影响
Pub Date : 2023-01-13 DOI: 10.47065/ekuitas.v4i2.2055
A. Hakim, T. Yanti, Muhammad Rusydi Hakim, P. Permata, Amri Indah, Nurdin Ady, Ridha Tarigan, Kata Kunci, Role Stressor, Komitmen Organisasi, Pemberdayaan Karyawan
This study aims to determine the effect of Role Stressor on organizational commitment with employee empowerment as an intervening variable on Cv. Kotama Shoes Medan. Data collection techniques used in this study were surveys and questionnaires. The population and samples used in this study were employees at Cv. Kotama Shoes Medan as many as 100 employees as the research sample. The data analysis technique used in this study is testing the validity and reliability of the data, classical assumption test, regression test, path analysis and the coefficient of determination. Some of the variables used in this study are role conflict, role ambiguity, role overload and employee empowerment. The role conflict variable has a negative and significant effect on commitment with a value of -0.532 and a significance value of 0.013, so hypothesis 1 is accepted. The variable role ambiguity has a negative and significant effect on commitment with a value of -0.525 and a significance value of 0.008, so hypothesis 2 is accepted. The role overload variable has a positive and significant effect on commitment with a value of 0.583 and a significance value of 0.036, so hypothesis 1 is rejected. Employee empowerment variable employee empowerment is not able to mediate the effect of role conflict, role ambiguity, and role overload on organizational commitment. This is evidenced by the t-count value of the role conflict variable of -0.1579 , role ambiguity of -1.0879, and the t-count value of role overload of 1.003 , this explains that the t-count value of each variable is smaller than t table of 1,983. This means that employee empowerment cannot mediate the effect of the independent variable on the dependent variable. Based on this statement, hypotheses 2, 5 and 6 are rejected.
本研究以员工授权为中介变量,探讨角色压力源对组织承诺的影响。小玉鞋棉兰。本研究使用的数据收集技术是调查和问卷调查。本研究中使用的人口和样本是Cv。小玉鞋业棉兰多达100名员工作为研究样本。本研究使用的数据分析技术是对数据的效度和信度进行检验、经典假设检验、回归检验、通径分析和决定系数。本研究使用的变量包括角色冲突、角色模糊、角色过载和员工授权。角色冲突变量对承诺有负向显著影响,其显著值为-0.532,显著性值为0.013,因此接受假设1。变量角色模糊度对承诺有负向显著影响,其显著值为-0.525,显著值为0.008,因此接受假设2。角色过载变量对承诺的正向显著影响为0.583,显著性值为0.036,假设1被拒绝。员工授权变量员工授权不能中介角色冲突、角色模糊和角色超载对组织承诺的影响。角色冲突变量的t-count值为-0.1579,角色模糊度的t-count值为-1.0879,角色过载的t-count值为1.003证明了这一点,这说明每个变量的t-count值都小于1983的t表。这意味着员工授权不能中介自变量对因变量的影响。基于这一陈述,假设2、5和6被拒绝。
{"title":"Pengaruh Role Stressor Terhadap Komitmen Organisasi dengan Pemberdayaan Karyawan Sebagai Variabel Intervening","authors":"A. Hakim, T. Yanti, Muhammad Rusydi Hakim, P. Permata, Amri Indah, Nurdin Ady, Ridha Tarigan, Kata Kunci, Role Stressor, Komitmen Organisasi, Pemberdayaan Karyawan","doi":"10.47065/ekuitas.v4i2.2055","DOIUrl":"https://doi.org/10.47065/ekuitas.v4i2.2055","url":null,"abstract":"This study aims to determine the effect of Role Stressor on organizational commitment with employee empowerment as an intervening variable on Cv. Kotama Shoes Medan. Data collection techniques used in this study were surveys and questionnaires. The population and samples used in this study were employees at Cv. Kotama Shoes Medan as many as 100 employees as the research sample. The data analysis technique used in this study is testing the validity and reliability of the data, classical assumption test, regression test, path analysis and the coefficient of determination. Some of the variables used in this study are role conflict, role ambiguity, role overload and employee empowerment. The role conflict variable has a negative and significant effect on commitment with a value of -0.532 and a significance value of 0.013, so hypothesis 1 is accepted. The variable role ambiguity has a negative and significant effect on commitment with a value of -0.525 and a significance value of 0.008, so hypothesis 2 is accepted. The role overload variable has a positive and significant effect on commitment with a value of 0.583 and a significance value of 0.036, so hypothesis 1 is rejected. Employee empowerment variable employee empowerment is not able to mediate the effect of role conflict, role ambiguity, and role overload on organizational commitment. This is evidenced by the t-count value of the role conflict variable of -0.1579 , role ambiguity of -1.0879, and the t-count value of role overload of 1.003 , this explains that the t-count value of each variable is smaller than t table of 1,983. This means that employee empowerment cannot mediate the effect of the independent variable on the dependent variable. Based on this statement, hypotheses 2, 5 and 6 are rejected.","PeriodicalId":189604,"journal":{"name":"Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS)","volume":"110 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125246610","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
Pengaruh Disiplin Kerja, Motivasi Kerja Dan Pengembangan Karir Terhadap Peningkatan Kinerja Pegawai 工作纪律、工作动机和职业发展对员工绩效改善的影响
Pub Date : 2023-01-13 DOI: 10.47065/ekuitas.v4i2.2374
Yasokhi Hia, Siti Zahara Lubis, Ghozali Ghozali, Didik Opralisda Butar-Butar, Aida Oktafina Saragih, Eddi Suprayitno
This research aims to find out the influence jointly or partially between work discipline, work motivation and career development to the performance of the Workers at the Dinas Pendidikan Provinsi Sumatera Utara. This research uses descriptive qualitative method using primary and secondary data. The population is the workers of the company. Sixty three workers become the sample of this research. Data analysis technique used is linear regression which shows that from the three independent variables applied to the regression model (work discipline, work motivation and career development). Work discipline is significant for 0,002 which can be concluded that work discipline affects performance (hypothesis 1 accepted). Work motivation has significant value 0,122 which can be concluded that work motivation not affects performance (hypothesis 2 rejected). Career development variable has significant value 0,020 which means that career development influences performance (hypothesis 3 accepted). Research results show that work discipline, work motivation and career development all positively influence the performance of the workers. It can be proven using the result of regression statistic test with probability value 0,000 obtained which is lower than α (α=0,05). So, it can be said that work discipline, work motivation and career development influence positively the performance of the workers. Thus, hypothesis 4 accepted.
本研究旨在探讨工作纪律、工作动机和职业发展三者对工作绩效的共同或部分影响。本研究采用描述性定性方法,利用一手资料和第二手资料。人口是公司的工人。63名工人成为本研究的样本。使用的数据分析技术是线性回归,这表明从三个自变量(工作纪律、工作动机和职业发展)应用到回归模型中。工作纪律对0.002是显著的,可以得出结论,工作纪律影响绩效(假设1接受)。工作动机具有显著值0,122,可以得出工作动机不影响绩效的结论(假设2被拒绝)。职业发展变量具有显著值0,020,这意味着职业发展影响绩效(接受假设3)。研究结果表明,工作纪律、工作动机和职业发展对员工绩效均有正向影响。用回归统计检验的结果可以证明,得到的概率值为0000,小于α (α= 0.05)。因此,可以说,工作纪律、工作动机和职业发展对员工的绩效有积极的影响。因此,假设4被接受。
{"title":"Pengaruh Disiplin Kerja, Motivasi Kerja Dan Pengembangan Karir Terhadap Peningkatan Kinerja Pegawai","authors":"Yasokhi Hia, Siti Zahara Lubis, Ghozali Ghozali, Didik Opralisda Butar-Butar, Aida Oktafina Saragih, Eddi Suprayitno","doi":"10.47065/ekuitas.v4i2.2374","DOIUrl":"https://doi.org/10.47065/ekuitas.v4i2.2374","url":null,"abstract":"This research aims to find out the influence jointly or partially between work discipline, work motivation and career development to the performance of the Workers at the Dinas Pendidikan Provinsi Sumatera Utara. This research uses descriptive qualitative method using primary and secondary data. The population is the workers of the company. Sixty three workers become the sample of this research. Data analysis technique used is linear regression which shows that from the three independent variables applied to the regression model (work discipline, work motivation and career development). Work discipline is significant for 0,002 which can be concluded that work discipline affects performance (hypothesis 1 accepted). Work motivation has significant value 0,122 which can be concluded that work motivation not affects performance (hypothesis 2 rejected). Career development variable has significant value 0,020 which means that career development influences performance (hypothesis 3 accepted). Research results show that work discipline, work motivation and career development all positively influence the performance of the workers. It can be proven using the result of regression statistic test with probability value 0,000 obtained which is lower than α (α=0,05). So, it can be said that work discipline, work motivation and career development influence positively the performance of the workers. Thus, hypothesis 4 accepted.","PeriodicalId":189604,"journal":{"name":"Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS)","volume":"20 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133627247","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
期刊
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS)
全部 Acc. Chem. Res. ACS Applied Bio Materials ACS Appl. Electron. Mater. ACS Appl. Energy Mater. ACS Appl. Mater. Interfaces ACS Appl. Nano Mater. ACS Appl. Polym. Mater. ACS BIOMATER-SCI ENG ACS Catal. ACS Cent. Sci. ACS Chem. Biol. ACS Chemical Health & Safety ACS Chem. Neurosci. ACS Comb. Sci. ACS Earth Space Chem. ACS Energy Lett. ACS Infect. Dis. ACS Macro Lett. ACS Mater. Lett. ACS Med. Chem. Lett. ACS Nano ACS Omega ACS Photonics ACS Sens. ACS Sustainable Chem. Eng. ACS Synth. Biol. Anal. Chem. BIOCHEMISTRY-US Bioconjugate Chem. BIOMACROMOLECULES Chem. Res. Toxicol. Chem. Rev. Chem. Mater. CRYST GROWTH DES ENERG FUEL Environ. Sci. Technol. Environ. Sci. Technol. Lett. Eur. J. Inorg. Chem. IND ENG CHEM RES Inorg. Chem. J. Agric. Food. Chem. J. Chem. Eng. Data J. Chem. Educ. J. Chem. Inf. Model. J. Chem. Theory Comput. J. Med. Chem. J. Nat. Prod. J PROTEOME RES J. Am. Chem. Soc. LANGMUIR MACROMOLECULES Mol. Pharmaceutics Nano Lett. Org. Lett. ORG PROCESS RES DEV ORGANOMETALLICS J. Org. Chem. J. Phys. Chem. J. Phys. Chem. A J. Phys. Chem. B J. Phys. Chem. C J. Phys. Chem. Lett. Analyst Anal. Methods Biomater. Sci. Catal. Sci. Technol. Chem. Commun. Chem. Soc. Rev. CHEM EDUC RES PRACT CRYSTENGCOMM Dalton Trans. Energy Environ. Sci. ENVIRON SCI-NANO ENVIRON SCI-PROC IMP ENVIRON SCI-WAT RES Faraday Discuss. Food Funct. Green Chem. Inorg. Chem. Front. Integr. Biol. J. Anal. At. Spectrom. J. Mater. Chem. A J. Mater. Chem. B J. Mater. Chem. C Lab Chip Mater. Chem. Front. Mater. Horiz. MEDCHEMCOMM Metallomics Mol. Biosyst. Mol. Syst. Des. Eng. Nanoscale Nanoscale Horiz. Nat. Prod. Rep. New J. Chem. Org. Biomol. Chem. Org. Chem. Front. PHOTOCH PHOTOBIO SCI PCCP Polym. Chem.
×
引用
GB/T 7714-2015
复制
MLA
复制
APA
复制
导出至
BibTeX EndNote RefMan NoteFirst NoteExpress
×
0
微信
客服QQ
Book学术公众号 扫码关注我们
反馈
×
意见反馈
请填写您的意见或建议
请填写您的手机或邮箱
×
提示
您的信息不完整,为了账户安全,请先补充。
现在去补充
×
提示
您因"违规操作"
具体请查看互助需知
我知道了
×
提示
现在去查看 取消
×
提示
确定
Book学术官方微信
Book学术文献互助
Book学术文献互助群
群 号:481959085
Book学术
文献互助 智能选刊 最新文献 互助须知 联系我们:info@booksci.cn
Book学术提供免费学术资源搜索服务,方便国内外学者检索中英文文献。致力于提供最便捷和优质的服务体验。
Copyright © 2023 Book学术 All rights reserved.
ghs 京公网安备 11010802042870号 京ICP备2023020795号-1