EKUITAS (Jurnal Ekonomi dan Keuangan) https://ejournal.stiesia.ac.id/ekuitas Diterbitkan oleh Sekolah Tinggi ilmu Ekonomi Indonesia (STIESIA) Surabaya secara berkala (setiap tiga bulan) yaitu setiap Maret, Juni, September, dan Desember, dengan tujuan untuk menyebarluaskan hasil penelitian, pengkajian, dan pengembangan bidang ekonomi dan keuangan, khususnya bidang akuntansi, manajemen, pasar modal hukum bisnis, perpajakan, sistem informasi, serta bidang ekonomi dan keuangan lainnya. Artikel yang dipublikasikan dalam EKUITAS dapat berupa Artikel Penelitian maupun Artikel Konseptual (non-penelitian). Terakreditasi dengan nomor No. 32a/E/KPT/2017 dengan nomor ISSN e-ISSN 2548 – 5024 dan p-ISSN 2548 – 298X Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya id-ID EKUITAS (Jurnal Ekonomi dan Keuangan) 2548-298X PERFORMANCE IMPROVEMENT OF BLUD PUSKESMAS EMPLOYEES BASED ON THE RELIANCE ON MULTIPLE PERFORMANCE MEASURE THROUGH LEVERS OF CONTROL https://ejournal.stiesia.ac.id/ekuitas/article/view/5051 <p><em>Penelitian ini menguji pengaruh ketergantungan berbagai ukuran kinerja (finansial dan non-keuangan) terhadap kinerja pegawai Badan Layanan Umum Daerah (BLUD) Pusat Kesehatan Masyarakat (Puskesmas) atau Badan Layanan Umum Daerah Puskesmas Tanjung Jabung Barat dan Kabupaten Batanghari. Studi ini juga menganalisis dampak hubungan yang dimediasi oleh Levers of Control (sistem kontrol diagnostik dan sistem kontrol interaktif). Populasi dalam penelitian ini adalah pegawai BLUD Puskesmas Tanjung Jabung Barat dan BLUD Puskesmas Batanghari yang diambil sebagai sampel sebanyak 81 responden. Penelitian ini menggunakan structural equation modelling (SEM-PLS) dengan software WarpPLS versi 7.0. Studi ini menunjukkan bahwa Levers of Control memediasi hubungan antara ketergantungan pada beberapa ukuran kinerja pada kinerja. Namun, studi ini gagal menunjukkan bahwa kinerja BLUD Puskesmas dipengaruhi oleh ketergantungan pada berbagai ukuran kinerja. Studi ini memberikan kontribusi penting bagi BLUD Puskesmas bukan hanya di Kabupaten Tanjung Jabung Barat dan Batanghari akan tetapi juga BLUD Puskesmas di Indonesia berupa penggunaan levers of control sebagai variabel mediasi hubungan antara ketergantungan pada beberapa ukuran kinerja pada kinerja pegawai BLUD Puskesmas.<br /></em></p> Efrizal Syofyan Riski Hernando Hak Cipta (c) 2022 2021-12-31 2021-12-31 5 4 429 444 10.24034/j25485024.y2021.v5.i4.5051 PERAN KEPUASAN PELANGGAN DALAM MEMODERASI PENGARUH PERCEIVED VALUE TERHADAP LOYALITAS PELANGGAN https://ejournal.stiesia.ac.id/ekuitas/article/view/5104 <p>The purpose of this study is to test and analyze how important the perceived value of Elsirestore's products is on customer loyalty, to test and analyze how much satisfaction increases with customer loyalty at Elsirestore, and to test and analyze perceived value of customer loyalty to Elsirestore's products with customer satisfaction. The method of data collection using a questionnaire conducted on respondents, namely consumers of Elsirestore. Data analysis techniques in testing the hypothesis of this study used multiple linear regression analysis techniques. The results show that the Perceived Value variable has a significant effect on Customer Loyalty, as evidenced by the p value = 0.037 (p &lt;0.05), which means there is a significant effect, where the better the Perceived Value, the better the Customer Loyalty. Customer Satisfaction has a significant effect on Customer Loyalty as evidenced by the p value = 0.000 (p &lt;0.05), which means that Customer Satisfaction has a significant effect on Customer Loyalty, where the better customer satisfaction, the better Customer Loyalty. Customer satisfaction moderates the effect of perceived value on customer loyalty at Elsirestore. This is indicated by the value of p value = &lt;0.001 (p&lt;0.05).</p> Budiyono Budiyono Sutianingsih Sutianingsih Hak Cipta (c) 2022 2021-12-31 2021-12-31 5 4 445 469 10.24034/j25485024.y2021.v5.i4.5104 ANALISIS HAMBATAN KUALITAS SISTEM INFORMASI AKUNTANSI PERBANKAN DI ERA INDUSTRI 4.0 https://ejournal.stiesia.ac.id/ekuitas/article/view/4590 <p>The fourth Industrial Revolution significantly changed banking products and services. The bank needs relevant and quality accounting information to support them in providing products and services to customers. The required accounting information is generated from an accounting information system owned by each bank. The purpose of this research is to determine how much the independent variables can influence the successful implementation of the accounting information system in banking. There are three independent variables analyzed, namely personality characteristics, organizational structure and quality of business processes. The results of this study are expected to be useful for banks in implementing strategies when managing the quality of accounting information systems that will produce quality accounting information. The type of data used in this study is primary data obtained through distributing questionnaires to 46 banking companies in Indonesia. Verification analysis was performed using the SEM-PLS test tool. The results showed that problems in the quality of accounting information were caused by the application of accounting information systems that were not maximally integrated. Furthermore, it was found that the application of accounting information systems in banking organizations must be able to accommodate personality characteristics, organizational structure and quality of business processes.</p> Rapina Rapina Rapina Hanny Hanny Nunuy Nur Afiah Hak Cipta (c) 2022 EKUITAS (Jurnal Ekonomi dan Keuangan) 2021-12-31 2021-12-31 5 4 470 492 10.24034/j25485024.y2021.v5.i4.4590 STRATEGI MENINGKATKAN KEPATUHAN PAJAK REKLAME DENGAN PENDEKATAN COMPLIANCE MODEL https://ejournal.stiesia.ac.id/ekuitas/article/view/4869 <p>This study aims to describe the implementation of compliance strategies in revenue agencies using the compliance model approach to improve advertising tax compliance. The research data were collected by interview, observation and document collection. This research is a descriptive qualitative research with a case study approach. Data analysis was performed using qualitative techniques, consisted of 3 stages, namely data reduction, data display, and conclusion drawing. The results of the study provide empirical evidence that compliance strategy with a compliance model approach that is implemented comprehensively and adequately can increase taxpayer compliance. The strategy implemented includes providing ease of compliance, providing assistance to comply, taking deter by detection and use full force of the law. Its combines effective prevention strategies and credible enforcement, making easier for taxpayers who are committed to comply and take firm action against taxpayers who do not comply. Implementation of compliance strategy requires support of facilities and infrastructure, competent human resources, tax authorities commitment, laws and regulations as a basis for implementation and support from other agencies in law enforcement efforts. The results of this study can become a reference for policy makers in developing future compliance strategies to achieve voluntary compliance in a sustainable manner.</p> Wijayanah Wijayanah Basuki Basuki Hak Cipta (c) 2022 2021-12-31 2021-12-31 5 4 493 – 512 493 – 512 10.24034/j25485024.y2021.v5.i4.4869