EKUITAS (Jurnal Ekonomi dan Keuangan) https://ejournal.stiesia.ac.id/ekuitas <p>EKUITAS (Jurnal Ekonomi dan Keuangan) is published by the <strong><a href="https://stiesia.ac.id/">Sekolah Tinggi ilmu Ekonomi Indonesia (STIESIA) Surabaya</a></strong> periodically (every three months), in <strong>March</strong>, <strong>June</strong>, <strong>September</strong>, and <strong>December</strong>, with the aim of disseminating the results of research, study, and development in the economic and finance, particularly in the fields of accounting, management, capital markets, business law, taxation, information systems, as well as other areas of economics and finance. Articles published in EKUITAS can be in the form of Research Articles or Conceptual Articles (non-research). EKUITAS (Jurnal Ekonomi dan Keuangan) is accredited with number <strong><a href="https://ejournal.stiesia.ac.id/public/site/images/trisulo/sertif-akreditasi-2021.jpg">No. 158/E/KPT/2021</a></strong> with ISSN numbers e-ISSN <a title="eISSN" href="https://portal.issn.org/resource/ISSN/2548-5024" target="_blank" rel="noopener"><strong>2548 – 5024</strong></a> and p-ISSN <a title="pISSN" href="http://issn.pdii.lipi.go.id/issn.cgi?daftar&amp;1478073444&amp;1&amp;&amp;" target="_blank" rel="noopener"><strong>2548 – 298X</strong></a></p> Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya en-US EKUITAS (Jurnal Ekonomi dan Keuangan) 2548-298X E-SATISFACTION AND E-LOYALTY: THE ROLE OF BRAND IMAGE AND E-SERVICE QUALITY https://ejournal.stiesia.ac.id/ekuitas/article/view/5677 <p>The effect of brand image and e-service quality on e-loyalty is mediated via e-satisfaction, as this study's empirical evidence demonstrates. Four variables are used in the study model, which applies the idea of mediation. SEM-PLS is used to assess each association. A total of 384 Medan-based Shopee e-commerce users who have made at least three online purchases were included in this study using a purposive sample technique. An online questionnaire was used for data collecting, and the partial least squares (PLS) analysis method was used for data analysis. The study's findings revealed that e-satisfaction was positively and significantly impacted by brand image, e-satisfaction was positively and significantly impacted by e-service quality, e-loyalty was positively and significantly impacted by brand image, e-satisfaction positively and significantly impacted by e-loyalty, and brand image affects e-loyalty through e-satisfaction and e-service quality through e-satisfaction. According to this research, e-satisfaction acts as a mediator between brand image and e-service quality's effects on e-loyalty and e-commerce. The e-satisfaction measure should be analyzed or used as an independent variable rather than a mediating variable, according to recommendations for additional research.</p> Satria Tirtayasa Jufrizen Jufrizen Wimpi Siski Pirari Maya Sari Maya Sari Copyright (c) 2024 2024-02-20 2024-02-20 8 1 1 26 10.24034/j25485024.y2024.v8.i1.5677 ORGANIZATIONAL CHANGE, ENVIRONMENTAL CHANGE AND CHANGE IN MANAGEMENT ACCOUNTING PRACTICES: A CONTINGENCY APPROACH https://ejournal.stiesia.ac.id/ekuitas/article/view/5817 <p>In this study, the impact of mediated organizational changes and environmental changes on management accounting procedures is investigated. The management of the organization will need to make administrative and management accounting practice adjustments due to the high level of environmental unpredictability. This study employs a survey approach with 149 company managers in mid-to-high level positions in East Javan manufacturing companies as respondents. Data analysis techniques using Smart PLS are used to examine the relationship between changes in the environment and changes in management accounting practices, both directly and indirectly. The findings demonstrated that modifications in management accounting procedures are positively and strongly impacted by ecological changes. Changes in management accounting procedures benefit from organizational changes. On the other hand, modifications to the practice of management accounting cannot be mediated by changes to the organization. This study is unique in that it examines how environmental changes impact management accounting practices. Specifically, it shows that changes in technology and a highly competitive market will impact management accounting methods related to evaluation, costing, and decision-making. Changes in the organization's structure and technology utilization support this shift in management accounting.</p> Nanik Wahyuni Novi Lailiyul Wafiroh Copyright (c) 2024 2024-02-27 2024-02-27 8 1 27 45 10.24034/j25485024.y2024.v8.i1.5817 UNRAVELING CARBON IMPACT: ASSESSING EXPORT, COMPETITIVENESS, GDP, AND POPULATION IN INDONESIA'S OIL PALM TRADE https://ejournal.stiesia.ac.id/ekuitas/article/view/5911 <p>In Indonesia's oil palm commerce, this study investigates at the relationship between population growth, economic growth, market competitiveness, and export trade with carbon emissions. Time-series data from 1995 to 2021 collected from statistical sources is used in this study. This link is computed and analyzed using the econometric method. Lower carbon emissions in oil palm exports are correlated with sustainable practices and market competitiveness. To disentangle trade growth from environmental effect, sustainable land-use practices, deforestation reduction, and transparent supply chains are crucial. Given the erratic correlation between GDP and carbon emissions, striking a balance between economic expansion and environmental protection is imperative. Population expansion drives efforts to lower carbon footprints by influencing environmental awareness and the market for oil palm. Well-given initiatives such as clean technology, certification support, and sustainable trade policies have policy repercussions. Policymakers, industry players, and environmental groups working together can guarantee Indonesia's oil palm exports' long-term sustainability and ecological viability.</p> Erwinsyah Erwinsyah Copyright (c) 2024 2024-02-28 2024-02-28 8 1 46 66 10.24034/j25485024.y2024.v8.i1.5911