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Publisher: Sekolah Tinggi Ilmu Ekonomi Indonesia Surabaya (Total: 1 journals) [Sort by number of followers]

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	Ekuitas : Jurnal Ekonomi dan Keuangan

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Ekuitas : Jurnal Ekonomi dan Keuangan
Number of Followers: 0

This is an Open Access Journal

Open Access journal
ISSN (Print) 2548-298X - ISSN (Online) 2548-5024
Published by Sekolah Tinggi Ilmu Ekonomi Indonesia Surabaya

[1 journal]

TECHNOLOGICAL LITERACY AND RESOURCE MANAGEMENT IN SME INCOME
- Authors: Nanda Oktasavira Nanda Oktasavira, Hadi Ismanto
  Pages: 437 - 455
  Abstract: The characteristics of SMEs continue to be highlighted, but the exciting thing behind their strengths are acute unresolved problems such as technology skills, human resource management and finance. Borrowing assumptions from resource-based theory, this study tries to examine the effect of technological literacy, working capital, and labour management on the income of SMEs. The sample consisted of 100 SMEs in 14 industries randomly assigned proportionally based on their industry type and filled out the research questionnaire directly. The collected questionnaires were tabulated and analyzed using the Partial Least Square method. The results show that technological literacy, working capital, and labour management positively affect business income individually and simultaneously. These findings record that 45 per cent of the sample do not integrate their products with competitors because they are less skilled in using information media to measure competitors' capabilities. In practice, technological literacy can be transformed for production, administration, and product marketing activities to maximize business income.
  PubDate: 2022-11-23
  DOI: 10.24034/j25485024.y2022.v6.i4.5165
  Issue No: Vol. 6, No. 4 (2022)
DAMPAK PERUBAHAN TARIF PAJAK PENGHASILAN BADAN DAN PAJAK PERTAMBAHAN NILAI
DI INDONESIA
- Authors: Nadhif Zulfa Agustina, Djoni Hartono
  Pages: 456 - 475
  Abstract: Penelitian ini bertujuan untuk menganalisis dampak perubahan tarif Pajak Penghasilan badan (PPh badan) dan Pajak Pertambahan Nilai (PPN) terhadap variabel ekonomi makro seperti PDB, konsumsi swasta, konsumsi pemerintah, dan investasi. Penelitian ini juga menganalisis dampak perubahan tarif PPh badan dan PPN terhadap pendapatan rumah tangga dan output per sektor. Penelitian ini melakukan simulasi dengan menggunakan model Computable General Equilibrium (CGE) dan data Sosial Accounting Matrix (SAM) 2019 sebagai database. Hasil simulasi menunjukkan bahwa pemotongan tarif Pajak Penghasilan badan sebesar 3% dan kenaikan tarif PPN dari sebesar 1% secara bersamaan akan meningkatkan konsumsi pemerintah dan investasi tetapi menurunkan konsumsi swasta, PDB, dan pendapatan rumah tangga baik di kelompok perdesaan maupun perkotaan dimana rumah tangga perdesaan mengalami penurunan pendapatan yang lebih besar. Kebijakan kenaikan tarif PPN memberikan dampak yang lebih kuat terhadap perekonomian. Sektor yang menunjukkan peningkatan output terbesar antara lain sektor adminstrasi pemerintahan, pertahanan, dan jaminan sosial wajib, jasa pendidikan, pertambangan dan penggalian, dan jasa kesehatan dan kegiatan sosial.
  PubDate: 2022-11-23
  DOI: 10.24034/j25485024.y2022.v6.i4.5359
  Issue No: Vol. 6, No. 4 (2022)
HEXA HELIX: KOLABORASI QUADRUPLE HELIX DAN QUINTUPLE HELIX INNOVATION
SEBAGAI SOLUSI UNTUK PEMULIHAN EKONOMI PASCA COVID-19
- Authors: Deri Firmansyah, Asep Suryana, Asep Achmad Rifa’i, Acep Suherman, Dwinanto Priyo Susetyo
  Pages: 476 - 499
  Abstract: Pandemi COVID-19 telah membawa dampak serius terhadap krisis kesehatan, ekonomi, transportasi dan industri lainnya. Diberlakukannya lockdown atau PSBB jelas berdampak terganggunya operasional berbagai sektor ekonomi. Tujuan dilakukannya penelitian ini untuk mendeskripsikan konsep kolaborasi Quadruple Helix dan model Quintuple Helix Innovation bagian dari inisiatif kolaborasi, inovasi dan sinergi antar multi aktor untuk membantu menemukan solusi sebagai upaya pemulihan ekonomi nasional pasca COVID-19 dalam mengimplementasikan kebijakan pemerintah. Metode kualitatif deskriptif dipilih dengan menggunakan data sekunder yang berasal dari berbagai literatur, seperti buku-buku, artikel, home page untuk mengakses data informasi yang relevan dengan konsep kolaborasi Quadruple Helix yaitu pemerintah, akademisi, perusahaan dan masyarakat. Teknik analisis dilakukan dengan analisis deskriptif. Temuan menunjukkan bahwa konsep kolaborasi Quadruple Helix ini solusi untuk pemulihan ekonomi nasional dapat mengacu pada struktur, proses, input dan output. Model Quintuple Helix Innovation memandang lebih komprehensif akan pentingnya kemampuan adaptasi dan kesesuaian interaksi dengan kondisi lingkungan sosial pada setiap proses dari struktur, proses itu sendiri, input dan output beserta evaluasinya. Hexa Helix sebagai sintesa kualitatif dari QH dan QHI dilakukan dengan mempertimbangkan keterlibatan peran UMKM.
  PubDate: 2022-12-30
  DOI: 10.24034/j25485024.y2022.v6.i4.4602
  Issue No: Vol. 6, No. 4 (2022)
ANALYSIS TOWARDS THE IMPACT OF EATR ON FOREIGN INVESTMENT
- Authors: Arissawarasty Ratih Permataningtyas, Benedictus Raksaka Mahi
  Pages: 500 - 522
  Abstract: Foreign investment has important role for economic development of a country due to its capabilities to support the acceleration of economic growth in the country as an investment destination. According to these statements, many countries are competing to get foreign investment by setting various investment incentives, one of that is through tax incentives in the form of low tax rates. Therefore this research was conducted with aims to analyze further in how the impact of tax incentives towards foreign investment. In assessing the effectiveness of these tax incentives, it is usually done by low value of Statutory Tax Rates. However, this research indicates that the proper measure to use by Effective Average Tax Rates (EATR) because EATR is considered effective in describing the impact of tax incentives received by investors. This research used panel data from 70 countries from 2017 to 2020. Then these data was processed through OLS, Fixed Effect and Generalized Method of Moment (GMM) methods. From these results it can be concluded that Effective Average Tax Rates have negative and significant impact on foreign investment. The higher the value of Effective Average Tax Rates in a country, the smaller the foreign investment will entering the country.
  PubDate: 2022-12-30
  DOI: 10.24034/j25485024.y2022.v6.i4.5401
  Issue No: Vol. 6, No. 4 (2022)
MODELING OF FAILED RISK FACTORS AFFECTING ON NON PERFORMING LOAN TO
MSME’S IN PANDEMIC COVID-19
- Authors: Luhgiatno Luhgiatno, Rauly Sijabat, Aprih Santoso, Nur Laily, Nurhidayati Nurhidayati
  Pages: 523 - 541
  Abstract: The contribution of Micro, Small, and Medium Enterprises (MSME) performance has a strategic role as a buffer for the national economy. The economic crisis that has hit Indonesia several times, including during the COVID-19 pandemic, has hit the MSME sector, so the sector is no longer able to repay its loans. Even though at that time the MSME sector was working to fix the classic problems that hampered it is performance. Departing from this phenomenon, this study examines the results of previous studies to map five exogenous variables, namely debt character factors, financial factors, management factors, operational factors as well as market and marketing factors as explanatory variables that allegedly cause MSMEs to experience the risk of failing to pay credit which has an impact on the poor NPL. The results of the SEM analysis of data from 125 MSMEs in Semarang City affected by COVID-19 showed that the high risk of default experienced by MSMEs was caused by debt character factors, financial factors, management factors, operational factors, and poor market and marketing factors which then impact on increasing the NPL ratio.
  
  PubDate: 2022-12-30
  DOI: 10.24034/j25485024.y2022.v6.i4.5053
  Issue No: Vol. 6, No. 4 (2022)