kata pengantar - inovasi.umsida.ac.id · (fajar adi prakoso) 32 ... is the formation of optimal...
TRANSCRIPT
1
2
KATA PENGANTAR
Puji syukur kehadirat Allah SWT yang telah melimpahkan segala rahmat
dan hidayah-Nya sehingga Buku Abstrak ini dapat terselesaikan. Buku abstrak ini
disusun sebagai satu rangkaian pelaksanaan Musyawarah Nasional (MUNAS) III
Asosiasi Fakultas Ekonomi dan Bisnis Perguruan Tinggi Muhammadiyah (AFEB
PTM) Indonesia yang dibarengi dengan acara SEMINAR NASIONAL dan CALL
FOR PAPER di Universitas Muhammadiyah Gorontalo tanggal 28 – 30
November 2019
Paper yang lolos untuk dipresentasikan sebanyak 93 artikel yang terbagi
dalam tiga bidang, yakni bidang Akuntansi sebanyak 40 artikel, bidang
manajemen sebanyak 43 artikel dan bidang ekonomi pembangunan – ekonomi
Islam sebanyak 20 artikel. Setelah presentasi di acara MUNAS AFEB dan
mendapatkan masukan dari pakar dan rekan sejawat maka selanjutnya paper
tersebut akan didistribusikan untuk dipublikasikan di 12 jurnal terakreditasi Sinta
2 – 4 yang dimiliki oleh PTM yang telah bekerjasama dengan AFEB.
Semoga dengan adanya Books of Abstract ini akan menambah wawasan dan
menambah semangat untuk melakukan publikasi ilmiah oleh dosen-dosen FEB
PTM Indonesia.
Gorontalo, 28 November 2019
Ketua Tim Reviewer
Dr. Sigit Hermawan, SE., M.Si
3
TIM REVIEWER
1. Dr. Sigit Hermawan, SE., M.Si (Universitas Muhammadiyah Sidoarjo)
2. Dr. Mukhaer Pakkanna, MS (ITB Ahmad Dahlan Jakarta)
3. Dr. Anna Marina, MSi., Ak., CA (Universitas Muhammadiyah Surabaya)
4. Ihwan Susila, SE., M.Si., Ph.D (Universitas Muhammadiyah Surakarta)
5. Meika Kurnia Puji RDA, M.Si., Ph.D (Universitas Muhammadiyah
Yogyakarta)
6. Dr. Asat Rizal, MM (Universitas Muhammadiyah Sidoarjo)
7. Dr. Sriyono, MM (Universitas Muhammadiyah Sidoarjo)
8. Dr. M Mocklas, MM (Universitas Muhammadiyah Surabaya)
9. Dr. Siti Jamilah, SE.,MM (Universitas Muhammadiyah Jakarta)
10. Wisnu P Setiyono, SE., M.Si., Ph.D (Universitas Muhammadiyah Sidoarjo)
11. Dr. Hadiah Fitriyah, SE., M.Si (Universitas Muhammadiyah Sidoarjo)
12. Amirizal, MM. Ph,D (ITB Ahmad Dahlan Jakarta)
13. Dr. Rita Ambarwati Sukmono, M.MT (Universitas Muhammadiyah
Sidoarjo)
14. Dr. Nafizah Husainah, SE., MM (Universitas Muhammadiyah Jakarta)
15. Dr. Kumara Adji, M.Fill (Universitas Muhammadiyah Sidoarjo)
4
DAFTAR ISI
Judul/Penulis Hal.
AKUNTANSI
PENGARUH PRINSIP-PRINSIP GOOD CORPORATE GOVERNANCE TERHADAP TINGKAT KEPUASAN MUZAKI DALAM MENYALURKAN ZAKAT PADA LAZ DI KABUPATEN JEMBER (Yulinartati, Adella Lagareta Iswanto, Suwarno)
1
DETERMINAN KEPATUHAN WAJIB PAJAK MUSLIM: APAKAH PENGETAHUAN PAJAK SEBAGAI PENGURANG PENGHASILAN KENA PAJAK DAN TINGKAT PENDAPATAN BERPERAN? (Agung Andriono dan Amir Hidayatulloh)
2
ANALISIS PENGENDALIAN INTERN PENERIMAAN PAJAK BUMI DAN BANGUNAN DI KOTA MEDAN (Zulia Hanum)
3
Bonus Manajemen Dan Kecurangan Perusahaan : Tinjauan Atas Efektifitas Tata Kelola Perusahaan (Suwarno)
4
PENGARUH PENGETAHUAN PERPAJAKAN, KESADARAN WAJIB PAJAK DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK PADA KANTOR PAJAK PRATAMA KABUPATEN BOJONEGORO (Arin Nur Yadini, Rina Sulistyowati, Agung Hirmantono)
5
OPTIMISME INVESTOR DAN KINERJA JANGKA PANJANG SAHAM PASCA INITIAL PUBLIC OFFERINGS YANG LISTING DI BURSA EFEK INDONESIA (Mu’minatus Sholichah)
6
DETERMINAN KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH: KOMITMEN ORGANISASI SEBAGAI VARIABEL MODERASI (Barbara Gunawan dan Septi Dwi Sabarini)
7
THE ANALYSIS OF FLYPAPER EFFECT: MEASURE FINANCIAL INDEPENDENCE IN KABUPATEN KLATEN IN 2016-2018 (Desi Susilawati, S.E., M.Sc., CTA dan Nur Ariska Dewi)
8
DETERMINASI ACCOUNTING ISSUES IN INDUSTRIAL REVOLUTION 4.0 DAN KESIAPAN MAHASISWA AKUNTANSI (Sarwenda Biduri, Dwi Andi Kurniawan, Sigit Hermawan)
9
PENGARUH TIME BUDGET PRESSURE DAN KOMPLEKSITAS AUDIT TERHADAP KUALITAS AUDIT (Ismail1, Andi Arman2, Abd Salam3, Linda Arisanti Razak4)
10
5
THE INFLUENCE RETURN ON INVESMENT (ROI) AND ECONOMIC VALUE ADDED (EVA) OF STOCK RETURN ON BANKING COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE PERIOD 2016-2018 (Elviza, s.e.,M.si., Cut fitrika Syawalina, S.E.,M.si., Zulkifli Umar, SE., M.Si., Ak.,CA.,. Hardiantiaro Harahap, S.E.)
11
EFISIENSI BIAYA, PENDAPATAN DAN LABA PERBANKAN SYARIAH BUKTI EMPIRIK DARI DATA ENVELOPMENT ANALYSIS (Muryani Arsal, Arniati, Muchriana Muchran dan Akhmad)
12
THE RESPONSE REGIONAL GOVERNMENT TO RESOLUTION FOLLOW UP BPK RI RECOMMENDATIONS (Sunardi dan Nirfa Ayunisa)
13
KEBERANIAN MORAL SEBAGAI VARIABEL MODERASI PENGARUH DUKUNGAN MANAJEMEN SENIOR, KUALITAS AUDIT INTERNAL DAN PENGALAMAN AUDITOR INTERNAL TERHADAP EFEKTIVITAS AUDIT INTERNAL (Betri Sirajuddin dan Reri Citra)
14
INTERAKSI BUDAYA SOSIAL DAN TEKNOLOGI INFORMASI DALAM MENGUATKAN KINERJA PEMERINTAH DAERAH DALAM PERSPEKTIF E-GOVERNMENT (Muhriana Muchran, Muryani Arsal, Ismail Badollahi, Andi Arifwangsa Adiningrat)
15
ANALISIS LAPORAN REALISASI ANGGARAN PENDAPATAN DAN BELANJA DAERAH PADA PEMERINTAH DAERAH KAB. ENREKANG (Rusdi, Andi Rustam, Ismail Badollahi)
16
EFEK PAJAK RESTORAN TERHADAP PENDAPATAN ASLI DAERAH KOTA MAKASSAR (Andi Arifwangsa Adiningrat1, Andi Rustam2, Arniati3, Muchriana Muchran4)
17
KETERANDALAN PELAPORAN KEUANGAN PEMERINTAH DESA MELALUI VARIABEL KUALITAS SUMBER DAYA MANUSIA, PEMANFAATAN TEKNOLOGI INFORMASI, DAN SISTEM PENGENDALIAN INTERNAL (Diyah Probowulan 1) Gardina Aulin Nuha 2) Reza Uswatun Hasanah 3)
18
PERANAN KEPEMILIKAN INSTITUSIONAL TERHADAP HUBUNGAN PERTUMBUHAN PENJUALAN DAN PENJUALAN KEPADA PIHAK BERELASI TERHADAP NILAI PERUSAHAAN (Aliamin1 & Ermad Mj2)
19
VARIABLES OF FINANCIAL PERFORMANCE OF BANKING COMPANIES REGISTERED IN INDONESIA STOCK EXCHANGE (IDX) (Ma’ruf Sya’ban , Dedy Surachman , Anna Marina , Rieska Maharani )
20
SUSTAINABILITY REPORT DISClOSURE TERHADAP KINERJA KEUANGAN PERUSAHAAN LQ45 BURSA EFEK INDONESIA (BEI) (Agusdiwana Suarni1, Nur Insani2, Ismail Badollahi3)
21
6
TRANSPARANSI DAN AKUNTABILITAS LEMBAGA KEUANGAN MIKRO SYARIAH TERHADAP KEPERCAYAAN NASABAH DENGAN KINERJA KEUANGAN SEBAGAI VARIABEL INTERVENING (Dewi Pudji Rahayu*, Ummu Salma Al Azizah, Sumardi)
22
DETERMINAN AUDITOR DALAM MENDETEKSI KECURANGAN (Study Empiris pada BPK RI Perwakilan Lampung dan BPKP Perwakilan Lampung) (Putri Puspa Dewi dan Sigit Arie Wibowo)
23
OPTIMALISASI MEKANISME TEKNIS MELALUI PEDOMAN PENGELOLAAN ASET PEMERINTAH KOTA GORONTALO (Nuzlan Botutihe, Lukfiah I. Radjak, Risan Kuengo)
24
FAKTOR-FAKTOR YANG MEMPENGARUHI STICKY COST (Januryanti1, Zul Azmi2)
25
ANALISIS RESTITUSI PAJAK PERTAMBAHAN NILAI PADA KEPATUHAN PENGUSAHA KENA PAJAK KANTOR PELAYANAN PAJAK PRATAMA ( KPP CIREBON Tahun 2016 – 2018 ) (Endah Nurhawaeny Kardiyati)
26
MAQASHID SHARIA INDEX DAN EFEKNYA TERHADAP VALUE OF THE FIRM BANK UMUM SYARIAH DI INDONESIA (Sri Wahyuni dan Pujiharto)
27
AKTUALISASI AJARAN IHSAN DALAM CORPORATE SOCIAL RESPONSIBILITY DENGAN PENDEKATAN FENOMENOLOGI (Syaiful)
28
PENGARUH ARUS KAS OPERASI DAN LABA AKUNTANSI TERHADAP RETURN SAHAM (STUDI KASUS PADA PERUSAHAAN LQ-45 DI BURSA EFEK INDONESIA PERIODE 2015-2018) (Edisah Putra Nainggolan dan Winda Lastari)
29
PERBANDINGAN EXPECTED RETURN DAN RISIKO SAHAM-SAHAM EFISIEN DALAM PERSPEKTIF CAPITAL ASSET PRICING MODEL DAN THREE FACTOR PRICING MODEL : BUKTI EMPIRIS PADA PERUSAHAAN YANG TERDAFTAR DALAM INDEKS DOW JONES INDUSTRIAL AVERAGE (DJIA) (Wiwit8Hariyanto *1),Maulfi Sanif 2) ,Sarwenda Biduri 3)
30
ANALISIS KINERJA ANGGARAN BELANJA PADA BADAN PEMBERDAYAAN MASYARAKAT DAN PEMBANGUNAN DESA TERTINGGAL (BPM-PDT) PROVINSI GORONTALO (Felmi D. lantowa, Fitria Melynsyah Yusuf )
31
7
MANANJEMEN
ANALISIS DAMPAK PENGOPERASIAN MASS RAPID TRANSIT (MRT) TERHADAP PENJUALAN PRODUK DAN KEPUTUSAN PEMBELIAN KONSUMEN, (STUDI PADA PERBELANJAAN POINTS SQUARE LEBAK BULUS, JAKARTA) (Fajar Adi Prakoso)
32
PERAN KEBIJAKAN MAKROPRUDENSIAL DALAM MENGHADAPI MASA KRISIS PERBANKAN DI INDONESIA 2014 – 2017. (Sentot Imam Wahjono1, Dinar Putri Rahmawati2, Anna Marina3, Budi Wahyu Mahardhika4)
33
MODEL BISNIS INTEGRASI DALAM RANGKA EMPOWERING HYPERMARKET ASSALAAM PABELAN SUKOHARJO (Nur Achmad)
34
ANALYSIS OF STRATEGIES FOR INCREASING TOURIST VISIT TO THE NATURAL TOURISM DANAU DENDAM TAK SUDAH OF BENGKULU CITY (Eti Arini, Budi Astuti, Adi Sismanto)
35
Is the formation of optimal portfolio using single index models according to market expectations in Markowitz efficiency frontier models? (Wisnu Panggah Setiyono dan Ayun Niyawati)
36
PERAN GOOD CORPORATE GOVERNANCE DALAM MEMODERASI PENGARUH MANAJEMEN LABA TERHADAP NILAI PERUSAHAAN (Alni Rahmawati, Monalisa Nilla Putri)
37
PERANAN KEPUASAN KERJA DALAM MEMEDIASI PENGARUH WORK TO FAMILY CONFLICT DAN FAMILY TO WORK CONFLICT TERHADAP KINERJA PERAWAT (Rr. Sri Handari Wahyuningsih dan Rosanty Normitha Dewi )
38
MODEL PENGAMBILAN KEPUTUSAN PERSUASIF PENGGUNAAN KOPERASI SYARIAH (Indah Fatmawati dan Misbahul Anwar)
39
MEMPREDIKSI TINGKAT TURNOVER INTENTION PEKERJA UMKM : STUDI PADA UMKM AKAR JATI DESA MEDUSARI JAWA TIMUR (Isthofaina Astuty, Putri Yuanita Rizky Indi Okita)
40
PORTOFOLIO OPTIMAL SAHAM MENGGUNAKAN MODEL INDEKS TUNGGAL Studi Empirik pada Saham-Saham Jakarta Islamic Index (JII) Periode 2014-2018 (Hendrato Setiabudi Nugroho, SE, M.Si)
41
8
Upaya peningkatan citra destinasi wisata, kepuasan wisatawan, dan keterlibatan wisatawan pada suatu destinasi wisata ([1]Retno Widowati Purnama Asri, [2]Adhiyanti Nurjannah, [3]Muhammad Miftahun Nadzir)
42
Intervensi Komitmen Organisasional Pada Pengaruh Kepuasan Kerja Terhadap Organizational Citizenship Behavior (OCB) (Studi Dalam Setting Organisasi Kemahasiswaan) ([1]Meika Kurnia Puji Rahayu, [2]Septi Ani Qurdiana)
43
PEMAHAMAN TENTANG RIBA DAN TEKNOLOGI FINANSIAL PENYEBAB BERKURANGNYA PEGAWAI BANK KONVENSIONAL (Aries Kurniawan1 dan Nanang Bagus Setiawan2)
44
PRAKTIK MANAJEMEN KUALITAS DAN KINERJA ORGANISASI PADA USAHA KECIL MENENGAH DI BANTUL (Ika Nurul Qamari1 dan Nugraheni Dian Pertiwi2)
45
RETURN ON ASSET PERUSAHAAN SUB SEKTOR TELEKOMUNIKASI DAN FAKTOR YANG MEMPENGARUHINYA (Ibnu Harfain dan Zulfikar Ramadhan)
46
STRATEGY PLANNING OF TELEVISION MEDIA IN COMPETITION IN THE LOCAL TELEVISION MEDIA INDUSTRY, STUDY ON RBTV BENGKULU (Islamuddin, Furqonti Ranidiah, Nova Saputra)
47
PERAN CITRA DESTINASI DAN MOTIVASI PERJALANAN TERHADAP KEPUASAN PENGUNJUNG WISATA ALAM TAMAN RUSA ACEH BESAR (Zusmina(1), Tarmizi Gadeng(2), Nadiya(3), Tuwisna(4))
48
Effect of Destination Image and Subjective Norm toward Intention to Visit the World Best Halal Tourism Destination of Lombok Island in Indonesia (Sintesa Aulia Ramadhani1, Mochamad Mochklas2 )
49
STRATEGI SISTEM REKRUTMEN DAN SELEKSI KARYAWAN PT SUMBER ALFARIA TRIJAYA TBK (Edi Jusriadi1, Syafaruddin2, Destiani 3)
50
ANALISIS BALANCE SCORECARD UNTUK MENGUKUR KINERJA PERUSAHAAN PT. SEMEN TONASA DI PANGKEP (2013-2017) (Abdul Muttalib dan Nasrullah)
51
Model Pengembangan Faktor Identitas Diri, Hedonis, Materialism, Kebaruan, Keselarasan Alam, dan Komunitas Pada Persepsi Nilai Produk Glamping (Zunan Setiawan)
52
9
MODEL PENCIPTAAN LOYALITAS PELANGGAN MELALUI KUALITAS PELAYANAN DAN KOMUNIKASI WORD OF MOUTH TOKO SWALAYAN (Salamatun Asakdiyah dan Deny Ismanto)
53
PENGARUH TRAINING NEEDS ASSESSMENT TERHADAP HUMAN CAPITAL DEVELOPMENT APARATUR SIPIL NEGARA PADA DINAS PEMBERDAYAAN PEREMPUAN DAN PERLINDUNGAN ANAK PROVINSI SUL-SEL (Muh. Nur R, Syafaruddin, Kahar)
54
ANALISIS RASIO PROFITABILITAS DALAM MENILAI KINERJA KEUANGAN PERUSAHAAN PADA PT. MAKASSAR INTI MOTOR (Asri Jaya*, Nurlina, A. Tenri Syahriani)
55
POTENSI DAN EFEKTIVITAS PENGELOLAAN ZAKAT FITRAH (Samsul Rizal¹, Sahrullah², Laila Nur Atika3)
56
Effectiveness of Go-Jek Ads in Social Media Users in Padang City (Tri Irfa Indrayani, Asrizal, dan Nurdiah Shalat )
57
Tinjauan terhadap pengambilan keputusan konsumen online dalam berbelanja pada e-marketplace (Buyung Romadhoni, Ismail Rasulong, Akhmad, Eliska)
58
PENGARUH KOMPENSASI DAN BEBAN KERJA TERHADAP KINERJA KARYAWAN DI PT. ISTANA HOTEL MAKASSAR (Muchran BL, Muchriady Muchran)
59
Pengaruh Pengetahuan Kewirausahaan Dan Motivasi Terhadap Minat Berwirausaha Pada Mahasiswa FEB-UHAMKA (Edi Setiawan1, Sunarta2, Dewi Nafisatul Mutmainah3)
60
PENGARUH PRODUK, PROMOSI, BUDAYA, DAN PENGETAHUAN KONSUMEN TERHADAP KONSUMSI MIE INSTAN DI PALEMBANG ) (Diah Isnaini Asiati)
61
MANAGEMENT ANALYSIS OF ORGANIZING AND PUBLIC CONTRIBUTION OF “PONDOK TETIRAH DZIKIR” BORSTAL REHABILITATION (Abdul Choliq Hidayat dan Aulia)
62
PENGARUH DISIPLIN KERJA DAN MOTIVASI TERHADAP KINERJA KARYAWAN (Jasman Saripuddin Hasibuan dan Beby Silvya)
63
Determinan Loyalitas Konsumen Rumah Sakit Muhammadiyah Palembang (Maftuhah Nurrahmi dan Hardiansyah Al Fikri)
64
Faktor Penentu Kinerja Karyawan PT. Dewi Darma Tour dan Travel Palembang (Belliwati Kosim dan Melati Meidianti)
65
10
STRATEGI PENGELOLAAN DANA DESA DALAM PENINGKATAN EKONOMI UMMAT DI SULAWESI SELATAN (Agusdiwana Suarni1, Yusuf2 , Idam Khaliq3, Mahmud Nuhung4)
66
PENGARUH PEMBIAYAAN IJARAH, MUDHARABAH, DAN MURABAHAH TERHADAP PROFITABILITAS (ROE) PT. BANK SYARIAH MANDIRI, TBK. PERIODE 2010-2017. (Akbar Phalevi Rivai1, Eni Setyowati1, Harun1)
67
PENGARUH MOTIVASI McCLELLAND DALAM MEMEDIASI GAYA KEPEMIMPINAN TRANSFORMASIONAL TERHADAP KINERJA GURU DAN KARYAWAN PADA SEKOLAH MUHAMMADIYAH DI MAKASSAR (Abdul Rahman Rahim1, Sentot Imam Wahjono2*), Anna Marina3, Ismail Rasulong4)
68
PENGARUH KOMUNIKASI, LINGKUNGAN KERJA DAN DISIPLIN KERJA TERHADAP KINERJA PEGAWAI BALAI DESA DI KECAMATAN KROYA KABUPATEN CILACAP (Hermin Endratno dan Fahmi Afrizal )
69
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PRESTASI KERJA PADA BADAN PENGELOLAAN PAJAK DAN RETRIBUSI DAERAH KOTA METRO LAMPUNG (1 Suwarto, 2Jawoto Nusantoro)
70
PENGARUH PRILAKU PRODUKTIF DAN TOTAL QUALITY MANAGEMENT TERHADAP KINERJA KARYAWAN: (Studi pada TV MU) (Asrul Saptono, Aftoni Sutanto, Abdul Choliq Hidayat)
71
EFEK PENGALAMAN KEUANGAN, NIAT BERPERILAKU, KECERDASAN SPIRITUAL DAN GENDER TERHADAP PERILAKU KEUANGAN KELUARGA (Wida Purwidianti, Akhmad Darmawan dan Sinta Bella Meliana)
72
PELAKSANAAN ADMINISTRASI KEUANGAN DI KANTOR CAMAT MARISA KABUPATEN POHUWATO (1Widya Kurniati Mohi,2 Ramlah Alkatiri, 3Muh. Firyal Akbar, 4Isna S Baruadi)
73
FAKTOR-FAKTOR YANG MEMPENGARUHI FINANCIAL SUSTAINABILITY RATIO PADA BANK UMUM YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2015-2017 (Tina Sulistiyani)
74
11
PEMB. ISLAM
INDONESIAN EX-MIGRANT WORKERS: TRIPLE BOTTOM LINE APPROACH (Sri Wahjuni Latifah dan Agung Riyardi)
75
SEKTOR PARIWISATA DAN PENGARUHNYA TERHADAP PENYERAPAN TENAGA KERJA DI PROVINSI DIY TAHUN 2010-2015 (Fahru Riady Nugraha dan Rifki Khoirudin)
76
PENGEMBANGAN KAJIAN PENDIDIKAN EKONOMI ISLAM BERBASIS LOCAL WISDOM : SEBUAH PENDEKATAN MULTIKULTURAL (Ayif Fathurrahman)
77
PENGARUH LOAN DAN FINANCING TO VALUE TERHADAP PERMINTAAN KREDIT DAN PEMBIAYAAN PEMILIKAN RUMAH DI INDONESIA1 (Dimas Bagus Wiranatakusuma, Imamudin Yuliadi, Irakawati)
78
INTERRELATION ANTARA PENERBITAN SUKUK DAN INDIKATOR MAKROEKONOMI INDONESIA (Taufiqurrachman¹, dan Mukhaer Pakkanna²)
79
MENDARAS KEKUATAN PASAR PERBANKAN SYARIAH DI INDONESIA:Suatu Distingsi Bank Umum Syariah dan Unit Usaha Syariah Wa Ode Rayyani (Ahmad Abbas, Sentot Imam Wahjono, Idrawahyuni)
80
ANALISIS KAUSALITAS SISTEM MONETER BERGANDA DI INDONESIA (Imamudin Yuliadi)
81
ANALISIS FINTECH DENGAN PENDEKATAN MAQASHID SYARIAH (Yeni Oktaviani, Aminudin, Yudril Basith)
82
KEBIJAKAN PEMBIAYAAN DAN LABA BERSIH BANK MUALAMAT INDONESIA Periode 2016 s/d 2018 (Angga Setiawan, Yeni Oktaviani)
83
IMPRESI PENGETAHUAN MAHASISWA ATAS KEPUTUSAN MENJADI PELANGGAN BANK SYARIAH (Arniati1, Muryani Arsal2, Akhmad3, Asdar4 Andi Arifwangsa Adiningrat5)
84
ANALISIS SEKTOR EKONOMI UNGGULAN DI KABUPATEN SOPPENG PROVINSI SULAWESI SELATAN (Ismail Rasulong, Muhammad Zaimuddin, A. Nur Fitrianti)
85
POTENSI PASAR TRADISIONAL DALAM PERSPEKTIF EKONOMI ISLAM UNTUK PENINGKATAN EKONOMI MASYARAKAT DI PASAR CEKKENG KAB. BULUKUMBA SULAWESI SELATAN (Agus Salim HR1, Agusdiwana Suarni2, Hera Wahdania3, Naidah4)
86
12
FAKTOR YANG MEMPENGARUHI MASYARAKAT DALAM MEMILIH USAHA SARANG BURUNG WALET DALAM PERSPEKTIF ETIKA BISNIS ISLAM DI KEC.BELAWA KAB. WAJO SULAWESI SELATAN (Agusdiwana Suarni1, Asriati2, Slaiman Masnan3, Fitriani4)
87
ANALISIS TINGKAT KESEHATAN BANK UMUM SYARIAH DAN BANK UMUM KONVENSIONAL DI INDONESIA BERDASARKAN RISK PROFILE, GOOD CORPORATE GOVERNANCE, EARNING AND CAPITAL (RGEC) (Ma’rifatul Hikmah1, IGN. Oka Widana2)
88
ANALISIS DAMPAK KEBIJAKAN OTONOMI KHUSUS TERHADAP KONDISI SOSIAL EKONOMI KABUPATEN BIREUEN PROVINSI ACEH (Roswita Hafni dan Prawidya Hariani RS)
89
ANALISIS HUBUNGAN KONSUMSI ROKOK DAN JENIS KEPEMILIKAN BPJS TERHADAP TINGKAT PEMENUHAN GIZI RUMAH TANGGA DI TANGERANG SELATAN (Roosita Meilani Dewi, SP., MM)
90
FACTORS WHICH INFLUENCE LIQUID ASSETS IN SHARIA BANKS: A CASE STUDY OF PT BANK SYARIAH MANDIRI (Aji Erlangga Martawireja, Taryana)
91
ANALISA KAJIAN PERKEMBANGAN TEKNOLOGI INTERNET TERHADAP PERUBAHAN PERILAKU KONSUMEN UNTUK PENGGUNAAN KARTU DATA INTERNET (Prawidya Hariani RS1 dan Lidya Novia Hastuti)
92
KEBIJAKAN DEFICIT SPENDING TERHADAP PEREKONOMIAN DI INDONESIA (Ahmad Luthfi Ridho Hapsoro, Muhammad Arif, Daryono Soebagiyo)
93
PERKEMBANGAN SUKUK SEBAGAI SUMBER PEMBIAYAAN BANK SYARIAH DAN PENGARUH EKSPANSINYA DALAM PEMBIYAAN SYARIAH (Ermani, SE. MM.)
94
MEMBANGUN JIWA ENTREPRENEURSHP PENGELOLAAN ASET PUBLIK DANAU LIMBOTO SEBAGAI INVESTASI BERKELANJUTAN (Tri Susanti Lamangida, Joice Machmud, Apris Ara Tilome)
95
1
AKUNTANSI
PENGARUH PRINSIP-PRINSIP GOOD CORPORATE GOVERNANCE TERHADAP TINGKAT KEPUASAN MUZAKI DALAM
MENYALURKAN ZAKAT PADA LAZ DI KABUPATEN JEMBER
Yulinartati, Adella Lagareta Iswanto, Suwarno, Program Studi Akuntansi Fakultas Ekonomi dan Bisnis
Universitas Muhammadiyah Jember Email : [email protected]
ABSTRACT
This study aims to determine the effect of good corporate governance principles on the level of muzaki satisfaction in distributing zakat to LAZ in Jember Regency. Distribution of zakat funds at LAZ is now growing, researchers want to know the
organizational governance that has been implemented at the Amil Zakat Institution can increase the satisfaction of muzaki in distributing zakat. This study examines the effect of the principles of good corporate governance consisting of transparency, accountability, responsibility, independence and fairness to the level of satisfaction
of muzaki in distributing zakat. The sample in this study amounted to 97 respondents namely muzaki who have paid zakat at LAZ in Jember Regency. Data collection techniques using interviews and questionnaires. The results of hypothesis testing show that the principles of good corporate governance, namely transparency,
accountability, responsiveness, independence, and reasonableness have a positive and significant effect on the level of satisfaction of muzaki in distributing zakat.
Keywords: Good Corporate Governance, Accountability, Transparency, Responsibility, Independence, Fairness / Fairness, Zakat, Muzaki Satisfaction.
2
DETERMINAN KEPATUHAN WAJIB PAJAK MUSLIM: APAKAH PENGETAHUAN PAJAK SEBAGAI PENGURANG PENGHASILAN
KENA PAJAK DAN TINGKAT PENDAPATAN BERPERAN?
Agung Andriono, Amir Hidayatulloh
Universitas Ahmad Dahlan
Email : [email protected]
Abstract
The purpose of this study was to analyze the influence of zakat knowledge as a deducation
from taxable income and income level on Muslim taxpayer compliance. The population in
this study ate taxpayers in Bantul Regency. The sampling technique in this study uses
purposive sampling with criteria (1) Muslim taxpayers in Bantul Regency, (2) taxpayers
who have a taxpayer identification number, and (3) taxpayers who run free business or jobs. Data collection techniques in this study used a questionnaire distributed directly to
respondents who met the criteria. The questionnaire collected in this study amounted to
36 questionnaires. Data analysis technique in this study used multiple linear regression
analysis with help of SPSS tools. This study found that Muslim taxpayer compliance was
influenced by income level. Meanwhile, the knowledge of zakat a deducation from taxable
income does not affect Muslim taxpayer compliance.
Keywords: Zakat Knowledge, Taxable Income, Income Level, Taxpayer Compliance.
3
ANALISIS PENGENDALIAN INTERN PENERIMAAN PAJAK BUMI
DAN BANGUNAN DI KOTA MEDAN
Zulia Hanum
Fakultas Ekonomi dan Bisnis, Program Studi Akuntansi
Universitas Muhammadiyah Sumatera Utara Medan, Indonesia
Email : [email protected]
ABSTRAK
Penelitian ini bertujuan untuk mengetahui bagaimana penerapan sistem
pengendalian intern Pajak Bumi dan Bangunan pada Badan pengelola Pajak dan
Retribusi Daerah dan mengetahui faktor yang menyebabkan belum tercapainya
target penerimaan Pajak Bumi dan Bangunan pada Badan Pengelola Pajak dan
Retribusi Daerah Pendekatan penelitian ini menggunakan metode penelitian
deskriptif, yaitu dengan mengumpulkan data–data penelitian diuraikan secara rinci
berdasarkan fakta untuk diolah, kemudian dibandingkan dengan teori. Dengan
dukungan kuantitatif dan kualitatif. Teknik pengumpulan data dalam penelitian ini
menggunakan wawancara, dan dokumentasi, yaitu dengan memberikan
pertanyaan tanya jawab langsung dengan staf pegawai Badan Pengelola Pajak dan
Retribusi Daerah Kota Medan pada bidang Pajak Bumi dan Bangunan (PBB).
Berdasarkan Hasil penelitian menunjukkan realisasi penerimaan pajak yang
diterima Badan Pengelola Pajak dan Retribusi Daerah Kota Medan masih belum
mencapai target di tahun 2014-2018. Karena masih adanya tunggakan, dan di
dalam pelaksanaan penerimaan Pajak Bumi Bangunan pengendalian intern yang
berjalan masih kurang optimal.
Kata Kunci: Pajak Bumi dan Bangunan, Sistem Pengendalian Intern.
4
BONUS MANAJEMEN DAN KECURANGAN PERUSAHAAN :
TINJAUAN ATAS EFEKTIFITAS TATA KELOLA PERUSAHAAN
Suwarno
Fakultas Ekonomi dan Bisnis
Universitas Muhammadiyah Gresik
Abstract
Fraud financial statements do not only harm investors but damage the integrity
of the capital market, socio-economic order and economic growth. Fraud Diamond
indicated four factors that encourage management to commit fraud. This study examines
the effect of the effectiveness of corporate governance in reducing fraudulent financial
statements in relation to management bonuses. The study was 131 manufacturing
companies on the Indonesian stock exchange in 2017. The sample of companies indicated
to have committed fraud was 66 samples. The test results show that management bonuses
have no effect on fraudulent financial statements. while the effectiveness of corporate
governance is proxied by the audit committee, the number of board of directors, and
institutional ownership. Institutional ownership, profitability and savings have a positive
and significant effect on fraud. Good corporate governance can reduce the opportunity
for
management to commit fraudulent financial statements.
Kata Kunci : bonus manajemen, kecurangan, tata kelola perusahaan,
profitabilitas.
5
PENGARUH PENGETAHUAN PERPAJAKAN, KESADARAN WAJIB
PAJAK DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK
PADA KANTOR PAJAK PRATAMA KABUPATEN BOJONEGORO
Arin Nur Yadini, Rina Sulistyowati, Agung Hirmantono
Sekolah Tinggi Ilmu Ekonomi (STIE) KH. Ahmad Dahlan Lamongan
Email : [email protected]
ABSTRACT
The purpose of this study was determine the effect of taxation knowledge,
taxpayer awarness, and tax sanction on taxpayer compliance in making tax
payment at the Tax Office of Pratama in Bojonegoro Regency. Research is a
quantitative survey method. In this survey research, information was collected
from taxpayer respondents at the Pratama Tax Office in Bojonegoro Regency
using a questionnaire. Sampling is done by calculation technique using Slovin
formula. With 100 respondent the method of collecting data using a questionnaire
in closed questions. The regression test result found that the knowledge variable
of taxation and awareness of taxpayer had a significant effect on taxpayer
compliance. Simultaneously Tax Analysis variables, Tax Payer Awareness, and
Tax Sanctions significantly influence taxpayer compliance Adjusted R Square
value of 73%.
Keyword : Tax Knowledge, Taxpayer Awareness, Tax Sanctions and Taxpayer
Compliance.
6
OPTIMISME INVESTOR DAN KINERJA JANGKA PANJANG SAHAM
PASCA INITIAL PUBLIC OFFERINGS YANG LISTING
DI BURSA EFEK INDONESIA
Mu’minatus Sholichah
Fakultas Ekonomi Bisnis Universitas Muhammadiyah Gresik
Email : [email protected]
Abstract
This study discusses and analyzes from the perspective of investor optimism and
long-term performance after the IPO in the Indonesian capital market. Observations
will be made regarding the influence of investors on the increase in the length of
shares after the IPO with control variables of company size, company age, offer size,
achievement of underwriters, profitability on the Indonesia Stock Exchange. This
study uses data from 2004-2017, with 194 IPO companies from 2004-2015 in the
Indonesian capital market. Testing is done by using two drunken linear regression.
The results of this study indicate that investors in the Indonesian capital market not
only consider irrational factors but also consider rational factors about the company's
character in making decisions to buy IPO shares. The characteristics of the company
include, the size of the company and the size of the stock offering.
Keywords: Investor optimism, long-term stock performance after IPO, company
characteristics.
7
DETERMINAN KUALITAS LAPORAN KEUANGAN PEMERINTAH
DAERAH: KOMITMEN ORGANISASI SEBAGAI
VARIABEL MODERASI
Barbara Gunawan, Septi Dwi Sabarini
[email protected]; [email protected]
Universitas Muhammadiyah Yogyakarta
Abstract
This study aims to examine effect of applying government accounting standard,
human resource competiencies, government internal control system and the use of
information technology on the quality of report on local government finances with
organization commitment as a moderating variable in Bantul Regency. Sample in
this study is 77 respondents with a purposive sampling method. The analytical
tool used is the Moderator Regression Analysis (MRA). The results of this study
indicate that the application of government accounting standards, human
resource competencies, government internal control system and the use of
information technology have a positive and significant effect on the quality of
report on local government finances with organization commitment to strengthen
the relationship between the quality of report on local government finances.
Keyword: Government Accounting Standard, Competencies, Internal Control
System, Information Technology, Organizational Commitment
8
THE ANALYSIS OF FLYPAPER EFFECT: MEASURE FINANCIAL
INDEPENDENCE IN KABUPATEN KLATEN IN 2016-2018
Desi Susilawati, Nur Ariska Dewi
Universitas Muhammadiyah Yogyakarta
Email : [email protected]; [email protected]
Abstract
The aim of this research is to understand financial performance and flypaper effect
phenomenon in Kabupaten Klaten (Klaten Municipality) in 2016-2018. The object of
this research is BPKD Kabupaten Klaten. This research used APBD data and Budget
Realization Report. The data collecting technique were documentation and library
research. The analysis methods used were qualitative and quantitative researches.
The result shows that Kabupaten Klaten experiences Flypaper Effect, and it is proven by the realization result of Pendapatan Asli Daerah (Local Revenue) which is smaller
than the realization of center transfer income and the calculation result of
independence ratio with the average of 18,26% which shows the instructive pattern
as well as the dependence ratio result of 72,88% which shows that the dependence toward the income transfer from the center is very high.
Keywords: flypaper Effect, Financial Independence, Kabupaten Klaten
9
DETERMINASI ACCOUNTING ISSUES IN INDUSTRIAL
REVOLUTION 4.0 DAN KESIAPAN MAHASISWA AKUNTANSI
Sarwenda Biduri, Dwi Andi Kurniawan, Sigit Hermawan
Program Studi Akuntansi Fakultas Bisnis Hukum dan Ilmu Sosial
Universitas Muhammadiyah Sidoarjo
Email : [email protected]
Abstrak
Penelitian ini bertujuan untuk menguji dan mendapatkan bukti mengenai persepsi
mahasiswa akuntansi terhadap kesiapan menghadapi isu akuntansi di revolusi
industri 4.0 dengan pengaruh knowledge management, teknologi informasi dan
softskill, sumber informasi, permasalahan pribadi secara parsial terhadap kesiapan
menghadapi isu akuntansi di revolusi industri 4.0. Penelitian ini juga menguji
perbedaan persepsi antara mahasiswa akuntansi yang telah bekerja dan belum
bekerja terhadap kesiapan menghadapi isu akuntansi di revolusi industri 4.0.
Penelitian ini termasuk jenis penelitian kuantitatif dengan pengujian hipotesis.
Sampel yang digunakan dalam penelitian ini sebanyak 180 mahasiswa akuntansi
yang tersebar di tiga Perguruan Tinggi Muhammadiyah yaitu Universitas
Muhammadiyah Sidoarjo, Universitas Muhammadiyah Gresik, dan Universitas
Muhammadiyah Surabaya. Teknik pemilihan sample menggunakan metode
purposive sampling. Analisis uji regresi linier berganda, koefisien korelasi (R),
koefisien determinasi (R2), uji t, dan uji independen sampel t-test. Hasil penelitian
uji validitas dan reliabilitas menunjukkan bahwa data telah valid dan reliabel.
Hasil uji t menunjukkan bahwa knowledge Management, teknologi informasi dan
softskill, permasalahan pribadi berpengaruh terhadap kesiapan menghadapi isu
akuntansi di revolusi industri 4.0, sedangkan sumber informasi tidak berpengaruh
terhadap kesiapan menghadapi isu akuntansi di revolusi industri 4.0. Selanjutnya
berdasarkan hasil uji independen sampel t-test terdapat perbedaan persepsi antara
mahasiswa akuntansi yang telah bekerja dan mahasiswa akuntansi yang belum
bekerja terhadap kesiapan menghadapi isu akuntansi di revolusi industri 4.0
Kata Kunci : Knowledge Management, Teknologi Informasi dan Softskill,
Sumber Informasi, Permasalahan Pribadi, dan Isu Akuntansi di Revolusi Industri
4.0
10
PENGARUH TIME BUDGET PRESSURE DAN KOMPLEKSITAS AUDIT
TERHADAP KUALITAS AUDIT
Ismail, Andi Arman, Abd Salam, Linda Arisanti Razak
Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar
Abstrak
Penelitian ini bertujuan untuk menguji pengaruh time budget pressure dan
kompleksitas audit terhadap kualitas audit. Populasi dalam penelitian ini adalah
semua auditor di Kantor Akuntan Publik di Kota Makassar. Sampel dipilih dengan
metode purposive sampling dengan kriteria responden tidak dibatasi oleh posisi
auditor dalam KAP (mitra, manajer, senior dan staf auditor) sehingga semua
auditor yang bekerja di KAP dapat dimasukkan sebagai responden. Hipotesis diuji
dengan teknik analisis data yang digunakan dalam penelitian ini adalah analisis
regresi linier berganda. Hasil analisis menunjukkan bahwa time budget pressure
berpengaruh negative terhadap kualiatas audit. Namun, kompleksitas audit tidak
berpengaruh terhadap kualitas audit. Hal ini menggambarkan bahwa jika auditor
mempunyai tekanan waktu dalam melaksanakan pekerjaannya akan berdampak
terhadap penurunan kualitas audit, akan tetapi kompleksnya pekerjaan auditor jika
tidak mempunyai tekanan waktu dalam melaksanakan audit tidak berdampak
terhadap penurunan kualitas audit.
Kata Kunci : time budget pressure, kompleksitas audit, kualitas audit
11
THE INFLUENCE RETURN ON INVESMENT (ROI) AND ECONOMIC
VALUE ADDED (EVA) OF STOCK RETURN ON BANKING
COMPANIES LISTED ON THE INDONESIA STOCK
EXCHANGE PERIOD 2016-2018
Elviza, Cut fitrika Syawalina, Zulkifli Umar Hardiantiaro Harahap.
Universitas Muhammadiyah Aceh
ABSTRACT
The purpose of this research was to test the effect of Return On Invesment (ROI),
Economic Value Added (EVA) on stock return of banking company witch this
listed indonesia stock exchange (idx) years 2016-2018. Data used in this study is a
secondary data from annual financial report of banking company which listed in
(idx) year 2016-2018. The population of this study is banking company listed in
(idx) from 2016-2018 and The using 93 of 31 companies. Population taking
techniques using sensus method. This research uses multiple linier regression
analysis technique with spss (Stastical Product and Service Solution) 22.0. The
results showed that Return On Investment (ROI), Economic Value Added (EVA)
on Stock returns in banking sector frim that listed at indonesia stock exchange in
the period of 2016 -2018.
Keyword : Return On Invesment (ROI), Economic Value Added (EVA) & stock
return.
12
EFISIENSI BIAYA, PENDAPATAN DAN LABA PERBANKAN SYARIAH
BUKTI EMPIRIK DARI DATA ENVELOPMENT ANALYSIS
Muryani Arsal, Arniati, Muchriana Muchran dan Akhmad
Universitas Muhammadiyah Makassar
Abstrak
This study aims to assess the performance of Islamic banking in Indonesia based
on cost efficiency, revenue efficiency and profit efficiency. The research sample is
eleven Islamic commercial banks in Indonesia. Quantitative analysis approach is
used in this study, where data is collected from Islamic commercial bank financial
statements starting in 2011-2014. Data were analyzed using Data Envelopment
analysis, with three inputs for cost efficiency namely deposits, labour costs, fixed
assets and five outputs namely loans, financing, liquid assets, income, other
income. Three inputs for revenue efficiency are the price of deposits, the price of
labour, the price of fixed assets, the five outputs are the price of loans, the price of
financing, the price of liquid assets, the price of income and other income prices.
And five inputs for profit efficiency, namely the price of deposits, the price of
labour, the price of fixed assets, and one output, namely the price of operating
profit. The results of the study prove that the average Islamic banking in Indonesia
is more efficient in utilizing existing resources to produce cost efficiency than the
ability to produce revenue and profit efficiency. This shows that Islamic banking
management has not fully balanced the outputs related to the optimal combination
of inputs and outputs in order to create an income or profit distribution. The
results of this study are useful for the management of Sharia banking, especially
Islamic a commercial banks in Indonesia to further optimize their resources by
adjusting inputs and outputs from Islamic banking branches that are inefficient to
achieve full efficiency
Keyword: Efficiency, DEA. Islamic banking
13
THE RESPONSE REGIONAL GOVERNMENT TO RESOLUTION
FOLLOW UP BPK RI RECOMMENDATIONS
Sunardi
Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Palembang
Nirfa Ayunisa
Mahasiswa PPS Universitas Sriwijaya Palembang
Abstract
This study aims to examine the correlation between the response characteristics
of regional heads with follow-up recommendations BPK RI RI. The
characteristics in this study were proxyed: age, level of education, educational
background, bureaucratic experience and entrepreneurship experience. This study
uses purposive sampling, with the sample used is 344 districts / cities in Indonesia
in 2015-2017 or 1032 observations), data processing using stata software version
14.0 The results of the study prove that the level of education of the regional head
and bureaucratic experience significantly influence the response in following up
on the recommendations, furthermore the age, educational background, and
entrepreneurship experience do not significantly affect the response of the
regional head in completing the recommendations of the examination results.
Keywords: Head of Regional Response; Characteristics of regional heads, and
follow up on BPK RI recommendations
14
KEBERANIAN MORAL SEBAGAI VARIABEL MODERASI
PENGARUH DUKUNGAN MANAJEMEN SENIOR, KUALITAS AUDIT
INTERNAL DAN PENGALAMAN AUDITOR INTERNAL TERHADAP
EFEKTIVITAS AUDIT INTERNAL
Betri Sirajuddin, Reri Citra
Program Studi Akuntansi Fakultas Ekonomi dan Bisnis
Universitas Muhammadiyah Palembang
Email : [email protected]; [email protected]
Abstract
This research was formaluted whether or not there was a significant influence of
Senior Management Support, Internal Audit Quality and Internal Auditor’s
Experience toward Internal Audit Effectiveness with Moral Courage as
Moderating Variables (Empirical Study on Banking in Lubuklinggau City, South
Sumatera Province). The type of the research was an associative research. The
data used were primary data and secondary data. The population and sample in
this study were 31 banks in lubuklinggau city. The data collection techniques were
through interview techniques and questionnaires. The analysis technique used
was qualitative analysis and quantitative analysis.
The results showed that Senior Management Support significantly influenced the
effectiveness of internal audits, internal audits quality significantly influenced the
effectiveness of internal audits, internal audits experience significantly influenced
the effectiveness of internal audits, moral courage moderates senior management
support was purely moderator toward the effectiveness of internal audits, courage
moral moderates internal audit quality by moderator moderates toward the
effectiveness internal audit and moral courage moderates experience of Internal
auditors are purely moderators of the effectiveness of internal audits.
Keywords: Support, Quality, Experience, Moral Courage, Effectiveness.
15
INTERAKSI BUDAYA SOSIAL DAN TEKNOLOGI INFORMASI DALAM
MENGUATKAN KINERJA PEMERINTAH DAERAH DALAM
PERSPEKTIF E-GOVERNMENT
Muhriana Muchran, Muryani Arsal, Ismail Badollahi,
Andi Arifwangsa Adiningrat
Prodi Akuntansi Universitas Muhammadiyah Makassar
Email: [email protected]
ABSTRAK
Penelitian ini bertujuan untuk untuk melihat interaksi budaya sosial dan teknologi
informasi sebagai variabel moderasi pada proses penganggaran publik terhadap
kinerja pemerintah daerah yang berbasis e-government. Penelitian ini dilakukan
dengan metode kuantitatif menggunakan data primer. Populasi penelitian yaitu
masyarakat. Sample sebanyak 200 orang dengan menggunakan purposive
sampling dimana sample yang digunakan harus memenuhi kriteria dari peneliti.
Lokasi penelitian dilakukan pada beberapa daerah di Indonesia. Teknik analisis
menggunakan SEM. Hasil penelitian menunjukkan bahwa budaya sosial tidak
berpengaruh terhadap kinerja pemerintah, namun ketika berinteraksi dengan
tekonologi memperoleh hasil bahwa teknologi informasi mampu meningkatkan
budaya sosial terhadap kinerja pemerintah daerah dalam perspetif e-government.
Hal ini berarti bahwa telah terjadi pergeseran paradigma di masyarakat dengan
hadirnya teknologi. Budaya sosial mampu berinteraksi dengan hadirnya teknologi
sehingga meningkatkan kinerja pemerintah daerah. Kata Kunci: Budaya sosial, Teknologi Informasi, Kinerja Pemerintah Daerah, E-
Government.
16
ANALISIS LAPORAN REALISASI ANGGARAN PENDAPATAN DAN
BELANJA DAERAH PADA PEMERINTAH DAERAH KAB. ENREKANG
Rusdi, Andi Rustam, Ismail Badollahi
Program Studi Akuntansi S1, Fakultas Ekonomi dan Bisnis
Universitas Muhammadiyah Makassar
Email: [email protected]
ABSTRACT
The purpose of this study is to determine the extent of the effectiveness of the
realization of the regional income and expenditure budget in the district
government. Enrekang, the analytical method used is quantitative descriptive
method using data collection techniques namely documentary, survey and
observation techniques. The results of research conducted at the Regional
Financial Management Agency District. Enrekang on the Analysis of the
Realization of Regional Revenue and Expenditure Budget Reports (APBD), shows
that the revenue performance has not reached the target but is included in the
effective category as seen from the smaller amount realized by the budgeted.
While the performance of local government spending Kab. Enrekang is
considered able to save the budget with a percentage value in 2015, 2016, and
2017 with a percentage value of 26.08%; 15.13%; and 41.05%; the results of the
analysis are very efficient
Keywords: Budget Realization Report, Regional Revenue and Expenditure,
Effective Level of Revenue and Efficient Regional Expenditure.
17
EFEK PAJAK RESTORAN TERHADAP PENDAPATAN
ASLI DAERAH KOTA MAKASSAR
Andi Arifwangsa Adiningrat, Andi Rustam, Arniati, Muchriana Muchran
Fakultas Ekonomi dan Bisnis
Universitas Muhammadiyah Makassar
Email : [email protected]
ABSTRACT
This study aims to determine the effect of restaurant tax on local revenue. The
analytical method in this research is quantitative causal. Research location is in
Makassar City Revenue Service. Techniques of data collection use regulatory
techniques. Analysis of the data in this study is transaction magnitudes and simple
regression analysis using SPSS. The results show that the transaction magnitude
in restaurants in 2012-2016 shows that revenue sometimes face with unexpected
target. This is due to the fact that local governments sometimes experience a
constraints in the difficulty of achieving the restaurant tax target so that the
realization of the target has a significant influence in increasing and decreasing
each year in Makassar City. While, The results of the regression analysis show
that restaurant tax has a positive and significant effect on Local Revenue, this
means that the greater the restaurant tax, the regional original income will
increase.
Keywords : Local Revenue & Restaurant Tax Effects.
18
KETERANDALAN PELAPORAN KEUANGAN PEMERINTAH DESA
MELALUI VARIABEL KUALITAS SUMBER DAYA MANUSIA,
PEMANFAATAN TEKNOLOGI INFORMASI, DAN SISTEM
PENGENDALIAN INTERNAL
Diyah Probowulan, Gardina Aulin Nuha, Reza Uswatun Hasanah
Program Studi Akuntansi Fakultas Ekonomi dan Bisnis
Universitas Muhammadiyah Jember
ABSTRACT
This research study aims to determine the reliability of village government
financial reporting through the variable quality of human resources, the use of
information technology, and internal control systems in the dyke sub-district of
Jember. This research is a quantitative research. The population in this study is
the village government in the dike district of Jember regency which consists of
eight villages. The sample of this study was the village head and village apparatus
of 80 respondents. The data analysis technique used is multiple linear regression
analysis with a classic assumption test consisting of normality test,
multicollinearity test, and heteroscedasticity test. The results showed that the
quality of human resources did not affect the reliability of village government
financial reporting. While the use of information technology and internal control
systems affect the reliability of village government financial reporting in Tanggul
District, Jember Regency.
Keywords: quality of human resources, utilization of information technology, and
internal control systems
19
PERANAN KEPEMILIKAN INSTITUSIONAL TERHADAP HUBUNGAN
PERTUMBUHAN PENJUALAN DAN PENJUALAN KEPADA PIHAK
BERELASI TERHADAP NILAI PERUSAHAAN
Aliamin
Dosen Fakultas Ekonomi dan Bisnis Universitas Syiah Kuala
Ermad Mj
Dosen Fakultas Ekonomi Universitas Muhammadiyah Aceh
Email: [email protected]
Abstract
This study aims to examine the role of institutional ownership on the effect of
sales growth and related parties sales on firm value. This study is a sample
research, which includes entering a population of selected observations based on
certain criteria. The observational period of research data from 2016-2017
amounted to 156 observations of manufacturing sector companies listed on the
Indonesia Stock Exchange. The analytical method used is moderated regression.
The results of this study found that institutional ownership did not moderate the
effect of sales growth on firm value. Conversely, institutional ownership
moderates the effect of related parties sales on firm value.
Keywords: Firm value, growth sales, related parties sales, institutional
ownership.
20
VARIABLES OF FINANCIAL PERFORMANCE OF BANKING
COMPANIES REGISTERED IN INDONESIA STOCK EXCHANGE (IDX)
Anna Marina, Ma’ruf Sya’ban, Dedy Surachman, Rieska Maharani
Fakultas Ekonomi Dan Bisnis Universitas Muhammadiyah Surabaya
Email : ([email protected])
ABSTRACT
Banking performance is inseparable from the liquidity risk it faces. Liquidity risk
is the risk that arises because the bank is unable to meet its obligations, when it
must pay obligations without causing large or unacceptable losses. This study
aims to analyze and interpret the antecedent variables of financial performance in
banking companies in the 2015-2017 period. This type of research uses
quantitative research using statistics to test hypotheses. Determination of the
sample using purporsive samples. The sample in this study were 16 banking
companies listed on the Indonesia Stock Exchange in the 2015-2017 period. Data
collection techniques using observation, literature study and documentation using
Partial Least Square (PLS) as a method of data analysis. The results in this study
for capital structure variables significantly influence financial performance,
liquidity risk significantly influence financial performance, financial risk has a
significant effect on financial performance.
Keywords : capital structure, liquidity risk, financial risk, financial performance
21
SUSTAINABILITY REPORT DISClOSURE TERHADAP KINERJA
KEUANGAN PERUSAHAAN LQ45 BURSA EFEK INDONESIA (BEI)
Agusdiwana Suarni, Nur Insani, Ismail Badollahi
Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis
Universitas Muhammadiyah Makassar
Email : [email protected]
ABSTRACT
This study aims to analyze the Sustainability Report disclosure on Financial
Performance in all companies listed on the Indonesia Stock Exchange (IDX). This
type of research used in this research is quantitative descriptive. Data analysis
techniques used in the study are descriptive analysis and multiple regression
analysis.This research used sampel data from 2014-2018 which data publised in
IDX based on sector manufacture, industry, and service industry. Based on the
results of data analysis that has been done, it can be concluded that the disclosure
of sustainability report has a significant effect on financial performance, and the
results of this study also show that environmental performance has a significant
effect on corporate financial performance. In contrast to aspects of economic and
social performance which shows no significant effect on financial performance.
This is indicated by the SRDI significance value of 0.001 and EcDI of 0.022
which is smaller than 0.05, while the EnDI significance value of 0.736 and SoDI
of 0.555 which is greater than 0.05.
Keywords: Sustainability Report, Economic Performance, Environmental
Performance, Social Performance, Financial Performance.
22
TRANSPARANSI DAN AKUNTABILITAS LEMBAGA KEUANGAN MIKRO
SYARIAH TERHADAP KEPERCAYAAN NASABAH DENGAN KINERJA
KEUANGAN SEBAGAI VARIABEL INTERVENING
Dewi Pudji Rahayu, Ummu Salma Al Azizah, Sumardi
Universitas Muhammadiyah Prof Dr HAMKA
Email : [email protected],id
ABSTRAKT
Tujuan - penelitian Penelitian ini bertujuan untuk mengetahui pengaruh akuntabilitas
dan transparansi lembaga keuangan mikro syariah terhadap kepercayaan nasabah
dengan kinerja keuangan sebagai variabel pemoderasi pada lembaga keuangan mikro
syariah salah satu NGO besar di Indonesia.
Metodologi- Penelitian ini merupakan research gab, yang menguji hipotesis
(hypothesis testing) bertipe causal. Tujuannya untuk menentukan hubungan sebab
akibat antara variabel independen dan variabel dependen. Lokasi Penelitian yang
digunakan dalam penelitian ini adalah Pusat BTM (lembaga keuangan mikro syariah)
Jawa Tengah di Indonesia yang memiliki anggota sebanyak 36 anggota.
Hasil- Hasil uji menunjukkan bahwa Secara parsial akuntabilitas mempengaruhi
kinerja secara signifikan dan bertanda positif sedangkan variabel transparansi tidak
mempengaruhi secara signifikan. Uji secara bersama-sama menunjukkan variabel
kinerja dipengaruhi oleh akuntabilitas dan transparansi. Sedangkan persamaan 2
terdapat 4 hipotesis. Dapat disimpulkan bahwa variabel akuntabilitas dan kinerja
memiliki pengaruh yang tidak signifikan terhadap kepercayaan masyarakat, akan
tetapi kinerja ROA dan BOPO memiliki pengaruh sigifikan terhadap kepercayaan.
Bila melihat nilai uji bersama-sama dapat disimpulkan bahwa akuntabilitas,
transparansi, dan kinerja tidak berpengaruh terhadap kepercayaan masyarakat.
Keterbatasan Penelitian- Penelitian ini hanya dilakukan di sebagian kecil lembaga
keuangan mikro syariah yang ada di Indonesia dan hanya dimiliki oleh NGO
Muhammadiyah dengan lokasi hanya di Jawa Tengah, sehingga perlu dilakukan
penelitian di tempat yang berbeda. Perlu dilakukan penelitian terpisah antara
akuntabilitas dan transparansi terhadap variabel dependen kepercayaan masyarakat.
Perlu dilakukan penelitian dengan menggunakan kinerja non keuangan.
Keaslian Nilai- Penelitian ini dilakukan untuk menghubungkan beberapa variabel
penelitian dari penelitian lain yang terpisah dan tempat penelitian dilakukan di
Indonesia khususnya terkait lembaga keuangan mikro syariah
Kata Kunci: Transparansi, Akuntabilitas, Lembaga Keuangan Mikro Syariah,
Kepercayaan Masyarakat, Kinerja Keuangan
23
DETERMINAN AUDITOR DALAM
MENDETEKSI KECURANGAN
(Study Empiris pada BPK RI Perwakilan Lampung dan BPKP
Perwakilan Lampung)
Putri Puspa Dewi, Sigit Arie Wibowo
Prodi Akuntansi Universitas Muhammadiyah Yogyakarta.
ABSTRAK
Penelitian ini bertujuan untuk menguji determinan yang memengaruhi
kemampuan auditor dalam mendeteksi kecurangan. Penelitian ini merupakan
penelitian kuantitatif menggunakan data primer dan diperoleh melalui kuesioner.
Subjek dalam penelitian ini adalah auditor yang bekerja di Badan Pemeriksa
Keuangan RI Perwakilan Lampung dan Badan Pengawasan dan Pembangunan
Provinsi Lampung. Dalam Penelitian ini sampel berjumlah 71 responden dengan
metode purposive sampling yaitu menggunakan seluruh populasi yang memiliki
kriteria auditor yang bekerja lebih dari satu tahun. Hasil penelitian menyatakan
bahwa red flags dan independensi berpengaruh positif terhadap kemampuan
auditor dalam mendeteksi kecurangan. Sedangkan kompetensi, skeptisme
profesional, dan skema kecurangan tidak berpengaruh terhadap kemampuan
auditor dalam mendeteksi kecurangan.
Kata Kunci : deteksi kecurangan, auditor, BPKP
24
OPTIMALISASI MEKANISME TEKNIS MELALUI PEDOMAN
PENGELOLAAN ASET PEMERINTAH KOTA GORONTALO
Nuzlan Botutihe, Lukfiah I. Radjak, Risan Kuengo
Universitas Muhammadiyah Gorontalo
Email : [email protected]
ABSTRAK
Penelitian ini bertujuan untuk mengetahui optimalisasi mekanisme teknis melalui
pedoman pengelolaan aset Pemerintah yang sesuai dengan Peraturan daerah Kota
Gorontalo Nomor 12 Tahun 2016 tentang Pengelolaan Barang Milik Daerah. Jenis
penelitian yang digunakan adalah penelitian kualitatif dengan Pendekatan
penelitian yaitu studi kasus kemudian sumber informasi dalam penelitian ini
dipilih secara purposive. Data diperoleh melalui observasi, wawancara terbuka,
dan studi dokumentasi. Hasil penelitian ini menunjukkan bahwa pelaksanaannya
mekanisme pengelolaan barang Pemerintah Daerah Gorontalo berjalan sesuai
pedoman meskipun ditemukan bahwa fungsi pengawasan dan pengendalian belum
berjalan optimal, hal ini disebabkan karena SKPD belum memiliki pejabat
pengurus barang. Disisi lain keberadaan pejabat pengurus barang sangat penting.
Pejabat pengurus barang tersebut dibuat secara berjenjang mulai dari Kantor
Dinas, Unit Pelaksana Teknis Dinas dan unit pengguna barang seperti sekolah.
Pejabat pengurus barang inilah yang akan membuat Laporan Barang Pengguna
Semesteran (LBPS). Selain itu, pengurus barang juga wajib membuat Laporan
Barang Pengguna Tahunan (LBPT).
Kata Kunci: Makanisme Teknis, Pengelolaan Aset, Barang Milik Daerah
25
FAKTOR-FAKTOR YANG MEMPENGARUHI STICKY COST
Januryanti, Zul Azmi
Program Studi Akuntansi FEB Universitas Muhammadiyah Riau
Email Korespondensi : [email protected]
Abstrak
Penelitian ini bertujuan untuk menguji faktor-faktor yang mempengaruhi sticky
cost. Pengaruh variabel penjualan, ukuran perusahaan, intensitas aset dan modal
intelektual terhadap sticky cost pada perusahaan manufaktur sektor industri dan
barang konsumsi yang terdaftar di Bursa Efek Indonesia diamati pada periode
2012-2017. Dengan menggunakan teknik purposive sampling diperoleh sampel
yang memenuhi kriteria sebanyak 32 perusahaan periode 2012-2017 sehingga
total sampel menjadi 192. Teknik analisis untuk menguji hipotesis digunakan
analisis regresi berganda.
Hasil menunjukkan bahwa variabel penjualan, ukuran perusahaan, intensitas aset,
modal intelektual berpengaruh terhadap sticky cost. Hasil lainnya membuktikan
bahwa secara simultan, variabel penjualan, ukuran perusahaan, intensitas aset,
modal intelektual secara bersama-sama berpengaruh terhadap sticky cost. Hasil
menunjukkan bahwa perusahaan tidak menurunkan biaya terkait modal
intelektual meskipun terjadi penurunan penjualan, melainkan akan berusaha
mencari solusi melalui sumberdayanya untuk meningkatkan produktivitas
penjualan. Dengan demikian akan membutuhkan biaya lebih oleh karena itu akan
menimbulkan adanya sticky cost.
Kata kunci: Sticky Cost, Modal Intelektual, Intensitas Aset
26
ANALISIS RESTITUSI PAJAK PERTAMBAHAN NILAI PADA
KEPATUHAN PENGUSAHA KENA PAJAK KANTOR PELAYANAN
PAJAK PRATAMA ( KPP CIREBON Tahun 2016 – 2018 )
Endah Nurhawaeny Kardiyati
Fakultas Ekonomi Universitas Muhammadiyah Cirebon
Email : [email protected]
ABSTRACK
This study aims to analyze the mechanism of value added tax restitution and the
obstacles that often occur during the restitution process and the solution. The
method used in this research is descriptive method with a qualitative approach,
and using embedded case study research case studies. The results of this study are
the mechanism of value added tax restitution at the Pratama Cirebon tax service
office carried out in accordance with applicable regulations and the obstacles
that often occur in the process of value added tax restitution on taxpayers.
Keywords: Restitution, Value Added Tax.
27
MAQASHID SHARIA INDEX DAN EFEKNYA TERHADAP VALUE OF
THE FIRM BANK UMUM SYARIAH DI INDONESIA
Sri Wahyuni, Pujiharto
Universitas Muhammadiyah Purwokerto
Email Korespondensi :[email protected]
Abstract
The purpose of this study is to measure the performance of Islamic banking using
maqashid sharia index approach, and its effect on value of the firm. The object of
this study uses Sharia Commercial Banks, with observasion period is 2012-2018.
The sampling methode is purposive sampling, which is sampling based certain
criteria according to the research objectives. The results of maqashid sharia index
measurement shows that the performance of BUS ranks from highest to lowest
are: 1) Mandiri Syariah; 2) Panin Syariah; 3) BCA Syariah 4) Bank Muammalat
Indonesia; 5) BRI Syariah; 6) Bukopin Syariah; 7) BNI Syariah; 8) Mega Syariah;
9) Maybank Syariah.The results of the Hypothesis test indicate that the Islamic
Maqoshid index has impacts on increasing the value of Islamic Commercial
Banks. The results of this study provide significant contributions to the
management of Islamic banks, Bank Indonesia, and the Sharia Financial
Accounting Standards Development Board. For sharia bank managers, the results
of this study can be used as an evaluation of the performance appraisal that has
been carried out so that it is in line with the objectives of the establishment of
sharia banks, namely for the benefit of the people. For Bank Indonesia, the results
of this study can be used to design policies that can encourage sharia banks to
improve sharia-based performance. As for the Sharia Accounting Standards
Board, it can be used to 2 compile sharia compliance audit standards that can
guarantee the application of sharia principles in sharia bank operations
Kata kunci: kinerja, maqashid sharia index,value of the firm, bank umum
syariah.
28
AKTUALISASI AJARAN IHSAN DALAM CORPORATE SOCIAL
RESPONSIBILITY DENGAN PENDEKATAN FENOMENOLOGI
Syaiful
Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Gresik
Email : [email protected]
Abstract
In essence, many CSR programs have recently been carried out by various
companies in line with the substance of the Ihsan teachings, both originating from
modern business ethics and business ethics in Islam (morals) which prioritize the
teachings of generosity (leniency). The generosity needs to be done theologically
in a sincere way as a manifestation of the implementation of the teachings of the
absolute owner of each treasure entrusted to humans as the caliph of Allah SWT
on earth.
This study uses a phenomenological approach which is currently widely used as
an approach or research methodology or also called a philosophical approach
based on the philosophy of science. This method was developed by the father of
phenomenology, Edmund Husserl. Edmund Husserl intensely used
phenomenology as a philosophical study which later became a research
methodology, first in 1859-1938.
The validity of the data uses a theory developed by (Moleong 2014: 324) which
says that there are four criteria for the validity of the data in qualitative research.
The four criteria are credibility, transferability, dependability and confirmability.
While the data analysis in this research is using transcendental phenomenology.
The results showed that the teachings of Ihsan in CSR were interpreted as the
main foundation in shaping the person to be more responsive and responsive to
the environment and socially by spreading the teachings of Ihsan to the public
and companies. That is as well as humans are human beings that are beneficial to
other humans.
Key Word: Phenomenology, Transcendental, Triangulation, CSR.
29
PENGARUH ARUS KAS OPERASI DAN LABA AKUNTANSI
TERHADAP RETURN SAHAM (STUDI KASUS PADA
PERUSAHAAN LQ-45 DI BURSA EFEK INDONESIA
PERIODE 2015-2018)
Edisah Putra Nainggolan
Winda Lastari
Fakultas Ekonomi dan Bisnis Universitas Muhammdiyah Sumatera Utara
Email : [email protected]
ABSTRAK
Tujuan penelitian dalam penelitian adalah untuk mengetahui pengaruh secara
parsial Arus Kas Operasi terhadap Return Saham, untuk mengetahui pengaruh
secara parsial Laba Akuntansi terhadap Return Saham, untuk mengetahui
pengaruh Arus Kas Operasi dan Laba Akuntansi terhadap Return Saham pada
perusahaan LQ-45 yang terdaftar di Bursa Efek Indonesia periode 2015-2018.
Jenis penelitian yang digunakan adalah asosiatif. Sampel yang diambil dalam
penelitian adalah 10 perusahaan yang tercatat di LQ 45. Dari hasil penelitian yang
dilakukan pada 10 (Sepuluh) perusahaan LQ 45 yang terdaftar di Bursa Efek
Indonesia periode 2015-2018, maka dapat disimpulkan bahwa Arus Kas Operasi
tidak berpengaruh signifikanterhadap Return Saham. Dari hasil penelitian yang
dilakukan pada 10 (Sepuluh) perusahaan LQ 45 yang terdaftar di Bursa Efek
Indonesia periode 2015-2018, dapat disimpulkan bahwa laba akuntansi
berpengaruh signifikan terhadap Return Saham. Dari hasil penelitian yang
dilakukan pada 10 (Sepuluh) perusahaan LQ 45 yang terdaftar di Bursa Efek
Indonesia periode 2015-2018, dapat disimpulkan bahwa Arus Kas Operasi dan
Laba Akuntansi secara simultan berpengaruh signifikan terhadap Return Saham.
Kata Kunci: Pengaruh Arus Kas Operasi dan Laba Akuntansi Terhadap Return
Saham
30
PERBANDINGAN EXPECTED RETURN DAN RISIKO SAHAM-SAHAM
EFISIEN DALAM PERSPEKTIF CAPITAL ASSET PRICING MODEL DAN
THREE FACTOR PRICING MODEL : BUKTI EMPIRIS PADA
PERUSAHAAN YANG TERDAFTAR DALAM INDEKS DOW JONES
INDUSTRIAL AVERAGE (DJIA)
Wiwit Hariyanto, Maulfi Sanif, Sarwenda Biduri
Program Studi Akuntansi, Universitas Muhammadiyah Sidoarjo, Indonesia
Email: [email protected]
Abstrack
This reseacrh aim to analizing comparation of ExpectedReturn and Risk on
Efficient Stock using mothod Capital Asset Pricing Model and Three Factor
Pricing Model at Dow Jones Industrial Average (DJIA) Indeks period 2014 –
2017.”“Population on this research are stocks which are listed on Dow Jones
Industrial Average (DJIA) United State of America.” Data analysis method used
is Independent Sample T-Test for testing difference both method. Based on result
of the research for efficient stocks both Capital Asset Pricing Model and Three
Factor Pricing Model show that there are 24 efficient stocks.”“Value of different
test shows that there is not difference of expectedReturn value of efficient stocks
both Capital Asset Pricing Model and Three Factor Pricing Model, but there are
difference of risk value both method.”Important implications are as an alternative
in stocks price and Return estimating and as an information of risk value which
can be avoided in invesment on the capital market of United State of America.
Keywords – Capital Asset Pricing Model, Three Factor Pricing Model, Efficient
Stocks, ExpectedReturn, Risk, DJIA.
31
ANALISIS KINERJA ANGGARAN BELANJA PADA BADAN
PEMBERDAYAAN MASYARAKAT DAN PEMBANGUNAN DESA
TERTINGGAL (BPM-PDT) PROVINSI GORONTALO
Felmi D. Lantowa
Fitria Melynsyah Yusuf
Universitas Muhammadiyah Gorontalo
Email : [email protected]
ABSTRAK
Tujuan penelitian adalah analisis kinerja anggaran pada Badan
Pemberdayaan Masyarakat dan Pembangunan Desa Tertinggal (BPM-PDT).
Sesuai dengan permendagri No 21 Tahun 2011 “Anggaran Pendapatan dan
Belanja Daerah (APBD) adalah rencana keuangan tahunan pemerintahan daerah
yang dibahas dan disetujui bersama oleh pemerintah daerah dan DPRD (Dewan
Perwakilan Rakyat Daerah), dan ditetapkan dengan peraturan daerah”. Dan
Peraturan Pemerintah Republik Indonesia Nomor 71 Tahun 2010 mengemukakan
bahwa LRA terdiri dari Pendapatan-LRA dan belanja. Jenis penelitian yang
digunakan ialah penelitian kuantitatif dengan menggunakan pendekatan analisis
deskriptif. Data diperoleh data sekunder digunakan untuk mendukung dan
melengkapi data primer yaitu berupa LRA empat tahun terakhir yaitu 2011-2014
dan sumber kepustakaan lainnya yang diperoleh dari perpustakaan. Hasil
penelitian ini menunjukan bahwa analisis varians, analisis pertumbuhan dan
analisis efisiensi sangat berpengaruh untuk dapat mengetahui hasil kerja anggaran
dan realisasi belanja langsung APBD setiap tahunnya.
Kata Kunci: Kinerja, Anggaran, Belanja
32
A. MANAJEMEN
ANALISIS DAMPAK PENGOPERASIAN MASS RAPID TRANSIT (MRT)
TERHADAP PENJUALAN PRODUK DAN KEPUTUSAN
PEMBELIAN KONSUMEN
Fajar Adi Prakoso
Universitas Muhammadiyah Jakarta
Email : [email protected]
ABSTRACT
This research aims to determine the impact of the operation of Mass Rapid
Transit on product sales and purchasing decisions at Points Square Lebak Bulus,
Jakarta. This research uses a mixed type of research with quantitative and
qualitative approaches (Mix Method). The variables used in this research are
MRT operation, product sales, and consumer purchasing decisions. The samples
used in this study were 100 respondents. The sampling technique used was simple
random sampling. Analysis of the data used is descriptive analysis using
concurrent triangulation strategies. In this strategy, researchers collect
qualitative and quantitative data at the same time. The results showed that the
operation of the MRT had no impact on product sales and consumers' decision to
buy at Points Square Lebak Bulus, South Jakarta.
Kеywords: MRT operations, product sales, consumer purchasing decisions
33
PERAN KEBIJAKAN MAKROPRUDENSIAL DALAM MENGHADAPI
MASA KRISIS PERBANKAN DI INDONESIA 2014 – 2017
Sentot Imam Wahjono, Dinar Putri Rahmawati, Anna Marina,
Budi Wahyu Mahardhika
Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Surabaya, Indonesia
*) Corresponding author: [email protected]
ABSTRACT
The purpose of this study was to determine the effect of Macro prudenrial policy,
Basic Credit Interest Rates, Bank Health on Bank Performance using Tobin's Q
theory. Samples were determined from 12 banks that have gone public in the
Indonesian capital market. Data is collected from official annual reports issued by
banks. Multiple Linear Regression Analysis is used to determine the magnitude of the
influence of each variable on bank performance for the 2014-2017 period. The
findings of this study prove that the prudential Macro Policy, Basic Credit Interest
Rates, and Bank Health together have a significant influence on Bank Performance.
Whereas Macroprudential Policy, and Basic Credit Interest Rates have a positive
effect on Bank Performance partially but not significantly, but Bank Health has a
partially positive effect on Bank Performance significantly. The findings of this study
have implications for the need to maintain the health of banks in times of crisis
compared to implementing Macroprudential policies and maintaining basic credit
interest rates.
Keywords: Macro prudential Policy, Basic Credit Interest rate, Bank Health, Bank
Performance.
34
MODEL BISNIS INTEGRASI DALAM RANGKA EMPOWERING
HYPERMARKET ASSALAAM PABELAN SUKOHARJO
Nur Achmad
Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Surakarta
ABSTRAK
Persaingan dalam bisnis ritel sudah sangat ketat di area Karesidenan Surakarta,
paling tidak ada kurang lebih 40 ritel besar dan kecil yang melayani masyarakat
karesidenan Surakarta dalam radius 23,5 km. Dari ke 40 ritel besar dan kecil
tersebut pastilah memiliki karakteristik keunggulan dan kelemahan masing-
masing. Mengetahui cara dan mengelola dalam menarik pelanggan baru atau tetap
mempertahankan kesetiaan pelanggan adalah tidak mudah. Tanpa usaha yang
keras dan pandai memantau kebutuhan dari masyarakat luas yang memiliki
potensi menjadi pelanggan hal ini tidak mungkin didapatkan dengan cepat.
Mengelola pelanggan itu sulit dikarenakan pelanggan mempunyai banyak
karakteristik. Dalam penelitian ini menggunakan jenis penelitian diskriptive
kualitatif yang berusaha menggali data seteliti mungkin melalui observasi dan
eksplorasi selama 3 semester dengan menggunakan teknik interview untuk
pengelola dan karyawan Assalaam Hypermarket, dan menggunakan kuesioner
untuk pelanggan dan non pelanggan Assalaam Hypermarket. Hasil dari penelitian
ini bahwa pengelola Assalaam Hypermarket harus melakukan perhatian yang
ekstra untuk perbaikan bangunan yang telah lama digunakan, memaksimalkan
lahan yang tidak terurus yang merupakan 50% dari 100% kapasitasnya, intensitas
dan variasi yang lebih banyak lagi terhadap kegiatan bisnis dan non bisnis, dan
melakukan pembinaan kepada mitra untuk menjaga kualitas bersama.
Keyword: Pelanggan baru, Pelanggan lama, Faktor minat belanja.
35
ANALYSIS OF STRATEGIES FOR INCREASING TOURIST VISIT TO
THE NATURAL TOURISM DANAU DENDAM TAK SUDAH
OF BENGKULU CITY
Eti Arini, Budi Astuti, Adi Sismanto
Fakultas Ekonomi Universitas Muhammadiyah Bengkulu
E-mail: [email protected]
ABSTRACT
The purpose of this study is to determine the marketing strategy, to find out the
strengths of weaknesses, opportunities and threats to the natural tourism of
Danau DendamTak Sudah of Bengkulu city, in order to increase tourist visit in
Bengkulu's natural tourismarea. Based on the attraction of this natural tourism,
this study was conducted in the tourismobject Danau Dendam Tak Sudah in
Bengkulu City. This study was held by direct survey to the field. The methods used
were interviews, documentation, and observation. The data sources used were
secondary and primary data. The data collection techniques in this study was by
accidental sampling with qualitative descriptive analysis method, then the data
obtained was analyzed using SWOT analysis in order to know the internal -
external factors that constrain the lack of tourists visiting the natural tourism of
Danau Dendan Tak Sudah which is located in the middle of Bengkulu city. On the
basis of the study results and discussion, it can be concluded that the area of
Danau Dendam Tak Sudah has a huge opportunity and strength in the form of a
very beautiful and exotic tourism potential, located in the middle of the city but
the lack of advice, public facilities, promotion and management to a less than
maximum in the arrangement so that the tourists who come to visit are still very
minimal.
Keywords: Strength, Weaknesses, Opportunities, and Threats (SWOT)
36
IS THE FORMATION OF OPTIMAL PORTFOLIO USING
SINGLE INDEX MODELS ACCORDING TO MARKET
EXPECTATIONS IN MARKOWITZ EFFICIENCY FRONTIER
MODELS?
Wisnu Panggah Setiyono, Ayun Niyawati
Fakultas Bisnis, Hukum, dan Ilmu Sosial
Universitas Muhammadiyah Sidoarjo
Email: [email protected]
ABSTRACT
The aim of this research is to know the performance of stocks that become the
member of Jakarta Islamic Index (JII) and determine what stocks are part of the
optimal portfolio, to provide the best level of return and risk. This research is a
quantitative descriptive study. The technique of taking samples is using purposive
sampling techniques, with determined criteria. The population needed in this study is
42 stocks. After doing the sampling purposes, the sample is 20 stocks. The analysis
technique used is the Single Index Model. The Single Index model can select JII
shares by looking at the returns and risks, exceeding the advantages for beta, Ci, and
the cut-off points so that stocks can be obtained that make the optimal portfolio.
The results of this study reveal that there are five eligible stocks to become optimal
portfolio members; they are UNTR, AKRA, UNVR, TLKM, and ADRO. Then the
proportion of funds in each consecutive share is 31.58%, 15.18%, 28.02%, 17.7%,
and 7.52%. While the portfolio of the portfolio formed (expected portfolio return) is
0.0203 or 2.03% with portfolio risk of 0.0006 or 0.06%. When investing, the
investors recommend to not investing funds in one type of stock, while asking for
diversification in several stocks to reduce the risk posed.
Furthermore, when conducting an optimal portfolio formation analysis study in Table
6, it was found 9 stocks that had a positive ERB and were optimal portfolio
candidates. If the 9 stocks are included in the Markowitz Model's Efficient frontier
graph, we found that from the nine stocks, only three are mentioned in the efficient
frontier line, they were UNTR, UNVR, and TLKM.
Keywords: optimal portfolio, single index model, efficiency frontier model
37
PERAN GOOD CORPORATE GOVERNANCE DALAM MEMODERASI
PENGARUH MANAJEMEN LABA TERHADAP NILAI PERUSAHAAN
Alni Rahmawati, Monalisa Nilla Putri
Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Yogyakarta
Email : [email protected]
ABSTRAK
Penelitian ini bertujuan untuk menguji secara empiris dan menganalisis peran
Good Corporate Governance (GCG) dalam memoderasi pengaruh manajemen
laba terhadap nilai perusahaan. Variabel GCG meliputi kepemilikan Manajerial
dan Kepemilikan Institusional. Nilai Perusahaan diproksikan dengan Tobins’Q,
Manajemen Laba diproksikan dengan the modified jones model (discretionary
accrual), kepemilikan manajerial diproksikan dengan presentase jumlah
kepemilikan saham yang dimiliki pihak manajemen dari seluruh jumlah saham
perusahaan yang beredar dan kepemilikan institusional diproksikan dengan
presentase jumlah kepemilikan saham institusi lain dari seluruh jumlah saham
perusahaan yang beredar. Pendekatan penelitian menggunakan kuantitatif dengan
jenis data sekunder, sedangkan teknik sampel yang digunakan adalah purposive
sampling dengan jumlah sampel sebanyak 108 sampel industry manufaktur yang
terdaftar di Bursa Efek Indonesia periode 2012-2016. Alat analisis yang
digunakan adalah regresi linear berganda dengan SPSS 21. Hasil penelitian
menunjukkan Tindakan manajemen laba berpengaruh negatif terhadap nilai
perusahaan, Kepemilikan manajerial mampu memperkuat pengaruh manajemen
laba terhadap nilai perusahaan dan Kepemilikan institusional mampu memperkuat
pengaruh manajemen laba terhadap nilai perusahaan.
Kata Kunci: Nilai Perusahaan, Manajemen Laba, Kepemilikan Manajerial,
Kepemilikan Institusional.
38
PERANAN KEPUASAN KERJA DALAM MEMEDIASI PENGARUH
WORK TO FAMILY CONFLICT DAN FAMILY TO WORK CONFLICT
TERHADAP KINERJA PERAWAT
Rr. Sri Handari Wahyuningsih; Rosanty Normitha Dewi
Universitas Muhammadiyah Yogyakarta
ABSTRACT
This study aims to analyze the role of job satisfaction in mediating the influence
of work to family conflict and family to work conflict on the performance of
nurses on female nurses in PKU Muhammadiyah Gamping. Subjects in this study
were female nurses who have married. In this study a sample of 72 respondents
taken using census method. Analyzer used is). Based on the Partial Least
Square (PLS), the result shows that work to family conflict have negative and
significant effect on job satisfaction, family to work conflict have positive and
insignificant effect on job satisfaction, work to family conflict have positive and
insignificant effect on performance, family to work conflict have influence
negative and significant to job satisfaction, job satisfaction has positive and
significant effect on performance, job satisfaction does not mediate relationship
between work to family conflict on performance, job satisfaction does not mediate
relationship between family to work conflict to performance.
Keywords: work to family conflict, family to work conflict, performance, and job
satisfaction.
39
MODEL PENGAMBILAN KEPUTUSAN PERSUASIF
PENGGUNAAN KOPERASI SYARIAH
Indah Fatmawati, Misbahul Anwar
Universitas Muhammadiyah Yogyakarta
ABSTRAK
Penelitian ini bertujuan untuk mengetahui pengaruh pengetahuan
terhadap persepsi nilai, kesiapan konsumen, dan persepsi risiko. Subjek
dalam penelitian ini adalah konsumen nasabah BMT UMY yang
menggunakan layanan pembiayaan. Jumlah responden yang berhasil di
survei sebanyak 92 orang. Terbatasnya perolehan data diduga karena
penelitian ini mengandung social desireability bias (SDB). Analisis data
dilakukan dengan Partial Least Square dalam software SMartPLS 3 dan
diperoleh hasil (1) Pengetahuan konsumen tentang keuangan syariah
berpengaruh positif dan signifikan terhadap persepsi konsumen, (2)
Pengetahuan konsumen tentang keuangan syariah berpengaruh positif dan
signifikan pada kesiapan konsumen mengadopsi praktik keuangan
syariah, (3) Pengetahuan konsumen tentang keuangan syariah tidak
berpengaruh pada persepsi konsumen mengenai risiko praktik keuangan
syariah, (4) Persepsi konsumen tentang keuangan syariah berpengaruh
positif terhadap kesiapan konsumen mengadopsi praktik keuangan
syariah, (5) Persepsi konsumen tentang risiko praktik keuangan syariah
tidak berpengaruh terhadap kesiapan konsumen mengadopsi praktik
keuangan syariah, (6) Kesiapan konsumen mengadopsi praktik keuangan
syariah berpengaruh positif dan signifikan terhadap penerimaan
konsumen tentang praktik keuangan syariah.
Kata kunci : Pengetahuan konsumen, kesiapan konsumen, persepsi risiko,
persepsi nilai, kesiapan konsumen, penerimaan konsumen, nilai
berperilaku
40
MEMPREDIKSI TINGKAT TURNOVER INTENTION PEKERJA UMKM :
STUDI PADA UMKM AKAR JATI DESA MEDUSARI JAWA TIMUR
Isthofaina Astuty, Putri Yuanita Rizky Indi Okita
Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Yogyakarta
ABSTRACT
This research aims to analayze the influence of job satisfaction to the turnover
intention with the organizational commitment as an intervening variabel survey at
AKAR JATI Company in south Margomulyo. Subject in this research was the
employees at AKAR JATI Company in south Margomulyo. In this research, the
sample used 115 respondents were selected using surveys. Data analysis
technique used SEM (Structural Equation Modeling) with AMOS vesion 22. In the
study, to measure Turnover Intention variables using 5 question items from Hom
and Griffeth (1991), Organizational Commitment is measured by 18 items
according to
Allen and Meyer (1990), whereas Job Satisfaction is measured by 20 items of
questions from the Minnesota Satisfaction Questionaire. Based on the analysis,
the result show that the influence of job satifaction to turnover intention were
negative and significant. Job satisfaction to te organisational commitment were
positive and significant. Job satisfaction to turnover intention were negative and
significant. And also job satisfaction to turnover intention were negative through
mediation
of organisational commitment at AKAR JATI in south Margomulyo.
Keywords : Job satisfaction, organisational commitment and turnover intention.
41
PORTOFOLIO OPTIMAL SAHAM MENGGUNAKAN
MODEL INDEKS TUNGGAL
Hendrato Setiabudi Nugroho
Fakultas Ekonomi, Ilmu Sosial dan Humaniora
Universitas Aisyiyah Yogyakarta
Email : [email protected]
Abstract
The purpose of this study is to form a portfolio of Sharia shares, primarily shares
incorporated in the Jakarta Islamic Index (JII) using a single index. This portfolio
is very important as an alternative investment in Islamic stocks on the Indonesia
Stock Exchange (IDX). Similar research that has been done before only focused
on conventional shares incorporated in the CSPI or LQ45. The results indicate that
there are 10 leading shares included in the optimum portfolio, with the proportion
of each share as follows: TLKM 40.46%, UNVR 26.62%, UNTR 10.96%, KLBF
4.59%, ASII 4.49%, INDF 3.85%, WIKA 3.44%, ADRO 3.25%, SMRA 2.01%,
and AKRA 0.35%. The portfolio formed resulted in an expected return of 75.47%
per year with a risk of 9.40%. Investors who tend to avoid risk (risk averse) will
prefer diversification rather than investing in individual stocks.
Keywords : Optimum Porfolio, Single Index, Jakarta Islamic Index (JII).
42
UPAYA PENINGKATAN CITRA DESTINASI WISATA,
KEPUASAN WISATAWAN, DAN KETERLIBATAN
WISATAWAN PADA SUATU DESTINASI WISATA
Retno Widowati Purnama Asri, Adhiyanti Nurjannah,
Muhammad Miftahun Nadzir
Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Yogyakarta
Email: [email protected]
Abstrak
Sektor pariwisata memiliki peran yang sangat penting dalam pengembangan
ekonomi suatu kawasan. Kondisi ini sesuai dengan pesatnya perkembangan
teknologi yang mengharuskan actor-aktor dari sektor ini untuk mengembangkan
akses pada wisatawan khususnya dalam menarik wisatawan domestik maupun
mancanegara. Indonesia yang memiliki berbagai situs destinasi wisata juga
memiliki pesona tersendiri. Penelitian ini akan dilaksanakan dalam dua tahun.
Pada tahun pertama penelitian ini memiliki tujuan untuk menelaah pengaruh citra
destinasi, kepuasan destinasi, dan keterkaitan destinasi terhadap loyalitas destinasi
wisata. Penelitian ini dilakukan pada wisatawan candi Borobudur. Teknik
sampling
pada penelitian ini menggunakan purposive sampling. Pengujian hipotesis dalam
penelitian ini menggunakan Structural Equation Modeling melalui Amos ver. 22.
Katakunci : Citra Destinasi, Kepuasan Destinasi, Keterkaitan Destinasi, Loyalitas
Destinasi, dan Structural Equation Modeling.
43
INTERVENSI KOMITMEN ORGANISASIONAL PADA PENGARUH
KEPUASAN KERJA TERHADAP ORGANIZATIONAL
CITIZENSHIP BEHAVIOR (OCB)
Meika Kurnia Puji Rahayu, Septi Ani Qurdiana
FEB Universitas Muhammadiyah Yogyakarta
Email : [email protected]
ABSTRACT
This research aims to analyze the role of organizational commitment in
intervening the influence of job satisfaction toward organizational citizenship
behavior (OCB), particularly in student organizational setting. Research subject
is member of Himpunan Mahasiswa Manajemen (HIMAMA), a student
organization in the Dapertment of Management, Faculty of Economics and
Business, Universitas Muhammadiyah Yogyakarta. Sample was determined
through purposive sampling, yielded 102 respondents. Data was collected using
questionnaires, and then analyzed using Structural Equation Modeling (SEM)
with AMOS software. The research findings confirm that organizational
commitment acts as intervening variable on the influence of job satisfaction
toward OCB.
Keywords: job satisfaction, organizational commitment, Organizational
Citizenship Behavior (OCB), intervening.
44
PEMAHAMAN TENTANG RIBA DAN TEKNOLOGI FINANSIAL
PENYEBAB BERKURANGNYA PEGAWAI BANK KONVENSIONAL
Aries Kurniawan, Nanang Bagus Setiawan
Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Gresik
Email : [email protected]
ABSTRACT
This study aims to determine the reasons for the reduction in the number of
conventional bank employees. Some data collected by researchers of several
banks that experienced a decline were PT Bank Danamon Indonesia Tbk.
Especially for bank employees only in 2017 the number of Danamon employees
in 2017 reached 16,811 people this number decreased by 6,021 when compared to
2016 with a number of 22,832. This number shows a decrease of 4,391 people
when compared to 2015 with a total of 27,223. The same thing was experienced
by PT Bank Mandiri Tbk (Bank Mandiri). This red plate bank also experienced a
decrease in the number of employees. Based on financial reports published
annually, Bank Mandiri employees number 38,307 people, a decrease of 633
people compared to the 2016 period of 38,940. Likewise, BNI (Bank Negara
Indonesia) which has 27,209 employees decreased by 975 compared to 2016 with
28,184 employees. Maybank
also has fewer employees. In 2017, based on financial statements without audits
the number of employees reached 6,727 people, a decrease of 181 compared to
2016 of 6,908. This number is down 513 people compared to the previous year
with a total of 7,421 employees. This study uses qualitative research methods,
namely in-depth interview data collection with former employees and active
banking employees. The researcher also conducted focus group discussions / FGD
(Forum Group Discussion) between active bank employees and former banking
employees who had resigned. As a result, there are two main factors that cause the
reduction in the number of conventional bank employees in Indonesia. First,
physical factors, namely technological advances in the industrial era 4.0. The
second psychological psychological factor, namely the increase in knowledge and
confidence of bank employees on the prohibition of usury based on Islamic
teachings.
Keywords: The practice of usury interest on bank loans or credit, moral and
material contributions.
45
PRAKTIK MANAJEMEN KUALITAS DAN KINERJA ORGANISASI
PADA USAHA KECIL MENENGAH DI BANTUL
Ika Nurul Qamari, Nugraheni Dian Pertiwi
Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Yogyakarta
ABSTRACT
Bantul Regency is one of the regions in the special region of Yogyakarta,
Indonesia
consisting of 17 districts, which have various types of small and medium
businesses. This study aims to analyze the effect of quality management practices
(strategic, tactical, and operational) on organizational performance in SMEs in
Bantul Regency, with objects SMEs engaged in Manufacturing. The variables
used in this study are strategic factors, tactical factors, operational factors,
organizational performance. This study uses primary data from questionnaires
spread to 155 respondents using purposive sampling technique. In this research
the analysis tool used is SEM (Structural Equation Model) with program of
AMOS version 22. Based on the analysis that has been done obtained results that
the hypothesis
testing shows all hypothesis proposed acceptable. Strategic Factor, Tactical
Factor and Operational Factor have positive and significant impact on Financial
and Non Financial Performance
Keywords: strategic factors, tactical factors, operational factors, organizational
performance, small medium enterprises.
46
RETURN ON ASSET PERUSAHAAN SUB SEKTOR TELEKOMUNIKASI
DAN FAKTOR YANG MEMPENGARUHINYA
Ibnu Harfain, Zulfikar Ramadhan
Universitas Muhammadiyah Jakarta
ABSTRACT
This study aims to determine the effect of Current Ratio, Debt To Asset Ratio, and
Total Asset Turn Over on Return On Assets in Telecommunications Sub Sector
Companies listed on the Indonesia Stock Exchange for the period 2013-2017 both
partially and simultaneously. The data used is secondary data in the form of
financial statements published by the Indonesia Stock Exchange through the site
www.idx.co.id. The sample in this study were 4 out of 6 companies. The sampling
technique is purposive sampling. The analytical method used is the determination
of the estimation model, determination of the estimation method, classical
assumption test (normality, multicollinearity, heteroscedasticity, autocorrelation),
multiple linear regression equations, coefficient of determination, hypothesis
testing (t test and F test). The results showed that the results of partial hypothesis
testing Current Ratio had a positive and significant effect on Return On Assets,
Debt To Asset Ratio had a negative and significant effect on Return On Assets,
and Total Asset Turn Over had a positive and significant effect on Return On
Assets.
Simultaneously Current Ratio, Debt To Asset Ratio, and Total Asset Turn Over
have a positive and significant effect on Return On Assets.
Keywords: Current Ratio, Debt To Asset Ratio, Total Asset Turn Over, and
Return On Asset.
47
STRATEGY PLANNING OF TELEVISION MEDIA IN COMPETITION
IN THE LOCAL TELEVISION MEDIA INDUSTRY
Islamuddin, Furqonti Ranidiah, Nova Saputra
Fakultas Ekonomi, Univesitas Muhammadiyah Bengkuliu
ABSTRAK
The problem in this study is what strategies applied by RBTV today to face
competition in the television media industry in Bengkulu Province, how are
internal and external environmental conditions facing RB TV competition
nowadays, and what strategyis appropriate for RBTV in facing competition in the
television media industry which is increasingly competitive in Bengkulu Province.
This study aims to determine the competitive strategy applied by RBTV in facing
competition in the television media industry inBengkulu. Knowing the
opportunities and threats of the RBTV external environment and knowing the
strengths and weaknesses they have. Making strategy formulationto find
alternative strategy for consideration of RBTV. The technique of collecting data
used were observation and interviews. The datawere analyzed by using EFE
Matrix, IFE Matrix, SWOT Matrix, IE Matrix, and Quantitative Strategic
Planning Model (QSPM) Matrix. The results of this study can be concluded that
In the QSPM matrix, the product development strategy is the best strategy to be
implemented by RBTV with the highest attractiveness scores total, which is 6.474.
In the EFE matrix a total score of 3.330 is obtained which indicates that RBTV
has been able to respond to every opportunity and minimize threats well. While
the IFE matrix has a total score of 3.145 which indicates that RBTV has a strong
position internally and is able to utilize the power to cover up the weaknesses. The
IE matrix shows that RBTV is in quadrant I, where this quadrant shows RBTV in
conditions of growth and build. The strategies used in quadrant I conditions are
integration strategies (horizontal integration) and intensive strategies (market
penetration, product development , and market development).
Keywords :Strategic Planning, EFE Matrix, IFE Matrix, SWOT Matrix, QSPM
Matrix (Quantitative Strategic Planning Model)
48
PERAN CITRA DESTINASI DAN MOTIVASI PERJALANAN
TERHADAP KEPUASAN PENGUNJUNG WISATA ALAM
TAMAN RUSA ACEH BESAR
Zusmina, Tarmizi Gadeng, Nadiya, Tuwisna
Fakultas Ekonomi Universitas Muhammadiyah Aceh.
Email : [email protected]
ABSTRACT
This study aims to determine how the role of destination images and travel
motivation towards the satisfaction of visitors to the Aceh Besar Deer Park Nature
Tourism. The object of research is Nature Tourism Deer Aceh Besar. Samples
taken in this study were 96 respondents. The method used in this research is an
associative quantitative method, the sampling technique used is accidental
sampling technique, which is a sampling technique based on coincidence, that is
anyone who accidentally meets a researcher and can be used as a sample. The
results of
this study indicate that simultaneously destination images and travel motivation
play a significant role in visitor satisfaction. Destination image (X1) plays a
partial role towards the visitor satisfaction variable (Y) with a tcount (2.989)
greater than ttable (1.986), then the decision rejects H0 and accepts Ha. Travel
motivation (X2) plays a partial role towards the visitor satisfaction variable (Y)
with a tcount (4.837) greater than ttable (1.986), so the decision rejects H0 and
accepts Ha.
Keywords : Destination image, travel motivation and visitor satisfaction
49
EFFECT OF DESTINATION IMAGE AND SUBJECTIVE NORM
TOWARD INTENTION TO VISIT THE WORLD BEST HALAL
TOURISM DESTINATION OF LOMBOK ISLAND IN INDONESIA
Sintesa Aulia Ramadhani, Mochamad Mochklas
Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Surabaya
Email : [email protected]
ABSTRACT
One of the halal attractions in Indonesia is Lombok Island. Lombok Island is the
Best Halal Travel Destination in Indonesia according to the IMTI 2018.
According to Muslim standards, the Lombok island is worth of being a halal
destination. Lombok has been named as the best halal destination in the
international arena in tourism, the World Halal Travel Summit 2015. The award
was held at The Emirates Palace Ballroom, Abu Dhabi, Arab Emirates Emirate
(UAE). In fact, Lombok managed to win two titles at once, namely as the World’s
Best Honeymoon Destination and the World’s Best Halal Tourism Destination.
Besides being known as the island of 1000 mosques, Lombok also provides easy
access to buy halal food, easy access to Shariah hotels, to make rules for visiting
Shariah beaches, and religious communities. By looking at the various
achievements of the Lombok Island, the researchers are willing to find out the
causes of tourists visiting the Lombok Island. Therefore, the research aims to
determine the effect of destination image and subjective norms on the intention to
visit Lombok Island. This research uses 100 samples where the sample criteria
are at least 17 years old and have never visited a halal destination in Lombok.
This study uses SPSS 22. The results of the study concluded that destination image
and subjective norms had a significant influence on intention to visit halal
destination in Lombok Island
Keywords: Image Destination; Subjective Norm; iIntention to Visit
50
STRATEGI SISTEM REKRUTMEN DAN SELEKSI KARYAWAN
PT SUMBER ALFARIA TRIJAYA TBK
Edi Jusriadi, Syafaruddin, Destiani
Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Makassar E-mail: [email protected] atau [email protected].
ABSTRAK
Keunggulan kompetitif perusahaan sangat ditentukan oleh kualitas sumber daya
manusia yang dimiliki. Sehingga dalam teori manajemen sumber daya manusia
menempatkan fungsi rekrutmen dan seleksi sebagai kunci dalam mendapatkan
sumber daya manusia yang memiliki keunggulan kompetitif. Sehingga penelitian
ini bertujuan untuk menganalisis efektivitas pola dan sistem rekrutmen dan seleksi
Karyawan Pada PT Sumber Alfaria Trijaya Tbk. Jenis dan pendekatan penelitian
menggunakan pendekatan kualitatif yang fokus pada analisis pola dan sistem
rekrutmen dan seleksi karyawan pada PT Sumber Alfaria Trijaya Tbk melalui
analisis SWOT. Teknik pengumpulan data yang digunakan melalui wawancara
dengan pimpinan, bagian personalia, dan karyawan.
Hasil penelitian menunjukkan bahwa: 1) proses rekrutmen dilakukan dengan
menyebar iklan melalui sosial media, website perusahaan, dan surat kabar, 2)
seleksi karyawan dilakukan melalui seleksi administrasi, tes tertulis, tes
wawancara, psikotes, dan tes kompetensi, dan 3) hasil analisis SWOT pada
diagram cartesius menunjukkan bahwa pola dan sistem rekrutmen dan seleksi
yang dilakukan PT Sumber Alfaria Trijaya Tbk berada pada kuadran I. Hal ini
bermakna bahwa strategi yang harus ditetapkan dalam kodisi ini adalah
mendukung kebijakan pertumbuhan yang agresif (Growth Oriented Strategy).
Strategi ini menandakan keadaan perusahaan yang kuat dan mampu untuk terus
berkembang dengan mengambil peluang yang ada untuk mendapatkan sumber
daya manusia yang maksimal.
Kata Kunci : Rekrutmen, Seleksi Karyawan, Analisis SWOT
51
ANALISIS BALANCE SCORECARD UNTUK MENGUKUR
KINERJA PERUSAHAAN PT. SEMEN TONASA
Abdul Muttalib, Nasrullah
Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar
Email : [email protected]
Abstrak
This study aims to measure the performance of the company PT. Semen Tonasa in
Pangkep Regency through the Balance Scorecard Model. Performance
measurement that focuses on the financial sector alone is less able to measure the
performance of intangible assets (intangible assets) and intellectual assets (human
resources) of the company, in addition to measuring performance in this way also
pays little attention to the external sector, and not being able to fully guide the
company towards a better direction, so a balanced scorecard concept is developed.
The balanced scorecard measures the performance of an organization from four
perspectives: financial perspective, customer perspective, internal business
process perspective and learning and growth perspective. The research method
used is descriptive quantitative. The results of the analysis that have been done
show that the performance of the company in a financial perspective has
decreased during 2013 - 2017, the score in 2013 was 22.04, in 2014 was 20.19 in
2015 14.61 in 2016 14.42 and in 2017 was 6, 59, whereas from the customer's
perspective, internal business processes and growth and learning are already
relatively good because they are fluctuating following business income and other
indicators.
Keywords: Performance Measurement, Balanced Scorecard
52
MODEL PENGEMBANGAN FAKTOR IDENTITAS DIRI, HEDONIS,
MATERIALISM, KEBARUAN, KESELARASAN ALAM, DAN
KOMUNITAS PADA PERSEPSI NILAI PRODUK GLAMPING
Zunan Setiawan
Fakultas Ekonomika dan Bisnis.
Universitas Ahmad Dahlan. Jogjakarta, Indonesia.
Email : [email protected]
Abstrak
Model penelitian ini merupakan pengembangan dari penelitian sebelumnya
Wiedmann, Hennigs, dan Siebels (2007), penelitian ini memfokuskan
pengembangan hipotesis berdasarkan teori dan mengungkapkan bahwa terdapat
faktor lainnya dari penelitian sebelumnya yang mempengaruhi nilai persepsian
pada produk glamping (kemewahan berkemah). Model pengembangan penelitian
berbeda dari penelitian sebelumnya, sebagai pengembangan generalisasi hasil
penelitian dan memberikan nilai sesuai pengalaman melakukan wisata individu
yang melakukannya kemewahan berkemah secara berkelompok. Pemilihan
individu disesuaikan dengan tujuan penelitian, sedangkan, unit analisis penelitian
adalah individu yang berdomisili di DKI Jakarta. Populasi konsumen yang dipilih
adalah individu yang mengkonsumsi produk glamping dalam satu tahun terakhir.
Pembatasan waktu ditujukan untuk menghindari kealphaan, sehingga keakuratan
dalam mengisi kuesioner dapat terjamin. Metode yang digunakan untuk memilih
sampel penelitian dalam studi ini adalah metode purposive sampling. Data
penelitian mulai dikumpulkan semenjak tgl 27 Januari 2019- 24 Juni 2019.
Jumlah kuesioner yang disebarkan berjumlah 450 eksemplar dengan tingkat
respon pengembalian berjumlah 450 eksemplar. Hasil kuesioner yang dapat
digunakan dan dianalisis berjumlah 444 eksemplar. Hasil Penelitian
mengungkapkan bahwa identitas diri, hedonis, materialism, kebaruan, keselarasan
alam, dan komunitas sebagai faktor-faktor yang memengaruhi nilai persepsian
produk glamping.
Kata Kunci: identitas diri, hedonis, materialisme, kebaruan, keselarasan alam,
komunitas, nilai persepsian
53
MODEL PENCIPTAAN LOYALITAS PELANGGAN
MELALUI KUALITAS PELAYANAN DAN KOMUNIKASI
WORD OF MOUTH TOKO SWALAYAN
Salamatun Asakdiyah
Deny Ismanto
Fakultas Ekonomi dan Bisnis Universitas Ahmad Dahlan Yogyakarta
e-mail : [email protected]
ABSTRAK
Penelitian ini bertujuan untuk menguji pengaruh kualitas pelayanan, komunikasi word
interaksi antara kualitas pelayanan dan komunikasi of mouth serta interaksi antara
kualitas pelayanan dan komunikasi word of mouth dalam penciptaan loyalitas
pelanggan. Penelitian dilakukan pada Pamella Swalayan dan Mirota Swalayan di
Daerah Istimewa Yogyakarta. Sampel ditentukan dengan metode convenience
sampling dan purposive sampling. Pengumpulan data dilakukan dengan cara
memberikan daftar pertanyaan kepada responden yang berisi tentang kualitas
pelayanan, komunikasi word of mouth dan loyalitas pelanggan. Alat analisis yang
digunakan adalah Analisis Regresi Moderator. Sedangkan untuk menguji hipotesis
yang dikemukakan digunakan uji t dan uji F. Uji t digunakan untuk menguji koefisien
regresi secara parsial dan uji F digunakan untuk menguji koefisien regresi secara
serempak (bersama-sama). Sedangkan untuk mengetahui seberapa besar variabel-
variabel kualitas pelayanan, komunikasi word of mouth serta word of mouth mampu
menjelaskan variabel loyalitas pelanggan digunakan analisis koefisien determinasi.
Hasil pengujian koefisien regresi secara parsial dengan uji t menunjukan bahwa
kualitas pelayanan, komunikasi word of mouth serta interaksi antara kualitas
pelayanan, komunikasi word of mouth secara signifikan mempengaruhi loyalitas
pelanggan. Sedangkan hasil pengujian koefisien regresi secara serempak (bersama-
sama) dengan menunjukkan bahwa variabel-variabel kualitas pelayanan,
komunikasi word of mouth serta interaksi antara kualitas pelayanan dan
komunikasi word of mouth secara serempak (bersama-sama) berpengaruh terhadap
loyalitas pelanggan. Variabel-variabel kualitas pelayanan, komunikasi word of
mouth serta interaksi anatara kualitas pelayanan dan komunikasi word of mouth
mampu menjelaskan variabel loyalitas pelanggan sebesar 92,1% dan sisanya
sebesar 7,9% disebabkan oleh variabel lain yang tidak dimaksudkan dalam
penelitian.
Kata Kunci : Kualitas Pelayanan, Komunikasi Word of Mouth dan
Loyalitas Pelanggan
54
PENGARUH TRAINING NEEDS ASSESSMENT TERHADAP HUMAN
CAPITAL DEVELOPMENT APARATUR SIPIL NEGARA PADA DINAS
PEMBERDAYAAN PEREMPUAN DAN PERLINDUNGAN ANAK
PROVINSI SUL-SEL
Muh. Nur R, Syafaruddin, Kahar
Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Makassar
Corresponden Author; [email protected]
ABSTRAK
This study aims to determine whether the Needs Assessment Training affects the
Human Capital Development of the State Civil Apparatus at the Office of
Women's Empowerment and Child Protection. The type of research used is
quantitative. The sample in this study were 30 employees. Data collection
techniques used are questionnaire survey methods. While the data analysis
technique in the study is to use quantitative data analysis and simple linear
regression analysis. Based on the results of the research and analysis of this data,
it was found that the variable X Training Needs Assessment had a significant
effect on Y Human Capital Development. Where the value of t count variable (X)
is greater than the value of t table (4,456> 2,048).
Keywords: Training Needs Assessment, Human Capital Development
55
ANALISIS RASIO PROFITABILITAS DALAM MENILAI KINERJA
KEUANGAN PERUSAHAAN PADA
PT. MAKASSAR INTI MOTOR
Asri Jaya, Nurlina, A. Tenri Syahriani
Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Makassar
Corresponden Author; [email protected]
ABSTRACT
This study aims to find out how the company's financial performance at PT. Makassar
Inti Motor through the profitability ratio analysis approach. This type of research used in
this research is quantitative research with descriptive approach. The data processed is the
company's financial statements of PT. Makassar Inti Motor for the period 2013-2017.
The data source of this research is secondary data that is data obtained directly from the
source. Secondary data of this study were obtained from the Administration and Finance
at PT. Makassar Inti Motor. Data collection techniques using the documentation method.
The data analysis technique of this research is to use descriptive analysis. Descriptive
analysis is a data analysis technique that is done by collecting data, classifying data,
explaining and analyzing so that it provides information and an overview in accordance
with the problems faced or researched. In this case the researchers conducted a
profitability ratio calculation to measure the company's financial performance.
The results showed that the gross profit margin ratio (Gross Profit Margin). Where the
higher the gross profit margin ratio, the better the profitability ratio and the company is in
a healthy condition. Judging from the ratio of net profit margins, the company is in good
and healthy condition. Where the greater the net profit margin ratio shows the company
set the price of its products correctly and managed to want costs well. Judging by the
ratio of Operating profit margins (Operating Profit Margin) which increases every year
means the company is able to increase net sales and minimize or reduce operating profit.
Judging from the (Return on Asset Ratio) with an average ROE percentage of 9%, the
company has good performance. But because it has decreased, the company must be
more effective in generating profits. Judging from the Return on Equity Ratio.
Keywords: financial statements, profitability ratio, financial performance
56
POTENSI DAN EFEKTIVITAS PENGELOLAAN ZAKAT FITRAH
Samsul Rizal, Sahrullah, Laila Nur Atika
Dosen Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Makassar
Email : [email protected]
ABSTRACT
This study aims to determine the potential and effectiveness of the
management of Zakat Fitrah in South Sulawesi Province. The type of research used
is descriptive qualitative. The results obtained in this study are the potential of
Zakat Fitrah in South Sulawesi Province is very large. This is evidenced by the
number of zakat fitrah collected, from the regency, city and provincial level, namely
the amount of zakat fitrah collected during the Ramadhan yesterday in the May
2019 period. Specifically, the data available at the National Board of Education of
the South Sulawesi Province BAZNAS is around Rp. 139,595,500 collected from
the individual Muzakki and Muzakki Institution data. As for the total amount of
zakat fitrah collected throughout the South Sulawesi Province, both at the Regency
and City level, which is registered in the existing system at the National Amil Zakat
Agency (BAZNAS) of South Sulawesi Province is around Rp. 29,896,902.304, -.
While the effectiveness of zakat fitrah management in South Sulawesi Province is
still in the effectiveness phase.
Keywords: Potential, Effectiveness, Zakat Fitrah.
57
EFFECTIVENESS OF GO-JEK ADS IN SOCIAL MEDIA USERS
IN PADANG CITY
Tri Irfa Indrayani, Asrizal, Nurdiah Shalat
Email : [email protected]
ABSTRACT
Research Objectives to measure and analyze the effectiveness of Go-Jek online
advertising on social media. This study uses samples to residents who live in Padang City
and are social media users. Sampling was done by Purpose sampling with 100
respondents. The data analysis technique used is the EPIC method, which consists of;
empathy (empathy), persuasion (persuasion), impact (impact), and communication
(communication).
The EPIC analysis results partially for each variable are in the "effective" range because
the average value of empathy = 3.9375, persuasion = 3.9273, impact = 3.8175, and
communication = 3.92. And the EPIC rate, which is the average value of all variables, is
3.9. This value is in the "effective" range on the effectiveness scale. This shows Go-Jek's
online advertising through social media is considered effective in attracting audience
empathy, effective in influencing audience buying interest, effective in leaving a good
impression on the audience, and effective in conveying messages clearly, well, and
correctly.
Keywords: Effectiveness, EPIC Method
58
TINJAUAN TERHADAP PENGAMBILAN KEPUTUSAN KONSUMEN ONLINE
DALAM BERBELANJA PADA E-MARKETPLACE
Buyung Romadhoni, Ismail Rasulong, Akhmad, Eliska
Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Makassar
Email : [email protected]
ABSTRAK
Penelitian ini bertujuan untuk mengetahui pengaruh rating dan online customer review terhadap
keputusan pembelian konsumen pada e-marketplace. Metode yang digunakan dalam penelitian
ini adalah metode kuantitatif. Populasi yang digunakan dalam penelitian ini adalah mahasiswa
yang berada pada Kota Makassar dan telah menggunakan aplikasi e-marketplace untuk
berbelanja sebanyak 134 orang. Teknik yang digunakan adalah non-probability sampling dengan
pendekatan random sampling dengan penyebaran kuesioner. Teknik analisis data yang digunakan
pada penelitian ini yaitu menggunakan analisis regresi linear berganda. Hasil penelitian ini
menunjukkan bahwa online customer review berpengaruh positif dan signifikan terhadap
keputusan pembelian secara online. Sedangkan variable rating berpengaruh negatif dan tidak
signifikan. Kemudian secara simultan hasil penelitian ini menunjukkan bahwa variabel rating dan
online customer review berpengaruh signifikan terhadap keputusan pembelian secara online.
Kata Kunci : rating, online customer review, keputusan pembelian online, electronic word-of-
mouth.
59
PENGARUH KOMPENSASI DAN BEBAN KERJA TERHADAP KINERJA
KARYAWAN DI PT. ISTANA HOTEL MAKASSAR
Muchran BL, Muchriady Muchran
Fakultas EKonomi dan Bisnis Universitas Muhammadiyah Makassar
E-mail: [email protected]
ABSTRACT
This study aims to determine: (1) The effect of compensation on employee performance at PT.
Istana Hotel Makassar and (2) Effect of workload on employee performance at PT. Istana Hotel
Makassar. This type of research used in this study is quantitative. The population of this study is
all employees of PT. Istana Hotel Makassar totaling 34 people. Data was collected using the help
of a questionnaire that had been tested for validity and reliability. The data analysis technique
used in this study is multiple regression with the help of calculations through the application of
SPSS version 23. The results of the study show that: (1) Compensation has no significant effect
on the performance of employees at PT. Istana Hotel Makassar (2) Workload has a positive and
significant effect on employee performance at PT. Istana Hotel Makassar
Keywords: Compensation, Workload, Employee Performance
60
PENGARUH PENGETAHUAN KEWIRAUSAHAAN DAN MOTIVASI
TERHADAP MINAT BERWIRAUSAHA PADA MAHASISWA FEB-UHAMKA
Edi Setiawan, Sunarta, Dewi Nafisatul Mutmainah
Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Prof. DR. HAMKA
Email: [email protected]
ABSTRACT
This research aims to know the effect of Entrepreneurial Knowledge and Motivation on
Entrepreneurial Interest. The source of research data used is primary data derived from a
sample of 148 respondents and secondary data obtained through books or literature related to
this study. The sampling method in this study is the purposive sampling method with trial
sample of 30 respondents. The results of the study with a significance level of 5% found that:
(1) entrepreneurial knowledge has a positive effect on entrepreneurial interest, (2) motivation
has a positive effect on entrepreneurial interest, and (3) entrepreneurial knowledge and
motivation together have a positive and significant effect on entrepreneurial interest.
Keywords: Entrepreneurial Knowledge, Motivation, Entrepreneurial Interest.
61
PENGARUH PRODUK, PROMOSI, BUDAYA, DAN PENGETAHUAN
KONSUMEN TERHADAP KONSUMSI MIE INSTAN DI PALEMBANG
Diah Isnaini Asiati
Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Palembang
ABSTRACT
The purpose of this study is 1) to know and analyze the effect of product, promotion and
culture of knowledge on the consumption of instant noodles in the city of Palembang 2)
to know and analyze the influence of knowledge on purchasing decisions of instant
noodles in Palembang.
The study was developed using associative design, by linking the variable product,
promotion, culture, knowledge and purchasing decisions. There are five variables, each
of which developed into a number of indicators. The population is all households in the
city of Palembang. The number of samples is determined by a formula Isaac Michael
with an error rate of 5% and recovered 270 heads of families were taken by
proportional cluster sampling. The required data are the primary data in the form of
responses. Data collection techniques are questionnaires. The analysis technique is
multiple linear regression.
The results obtained are, 1) knowledge of significant negative effect on purchasing
decisions instant noodles 2) product significant positive effect on the buying decision
instant noodles 3) the promotion of significant negative effect on purchasing decisions
instant noodles 4) culturally significant positive effect on purchasing decisions instant
noodles 5) significant positive effect on product knowledge instant noodles 6) promotion
significant negative effect on the knowledge of instant noodles 7) product significant
positive effect on the culture of consumption of instant noodles 8) promotional
significant negative effect on the culture of consumption of instant noodles
Keywords: product, promotion, culture, knowledge, and purchasing decisions
62
MANAGEMENT ANALYSIS OF ORGANIZING AND PUBLIC
CONTRIBUTION OF “PONDOK TETIRAH DZIKIR”
BORSTAL REHABILITATION
Abdul Choliq Hidayat, Aulia
Universitas Ahmad Dahlan, Yogyakarta, Indonesia
Email : [email protected]
ABSTRACT
The aim of this research was to express the effort that someone independently gives
alternative solution of crazy person rehabilitation of neuro-insane or narcoticaholic, or
others. “Pondok Tetirah Dzikir” Borstal Rehabilitation nowadays has 70 persons to be
rehabilitated and facilitated with financially independent as the aim, using method of
Inabah Suryalaya, Tasikmalaya. The method is Thariqah Qadiriyah Wa Naqsyabandiyah,
by doing Shalah (praying), Shaum (fasting), Dzikir, reading Al-Qur‟an, Taubah bath, and
soon. The result was 38 persons are rehabilitated and live normal lives. Method of this
research was qualitative approach, survey, interview and exploration. This research
proved
that this institution practiced the modern management philosophy: planning, organizing,
actuating, and evaluating. People can do the same method and effort. This research
explored the way of management sight to figure out organizing and contributing borstal
rehabilitation, in order to encourage people to participate and contribute. The basic
philosophy of patient rehabilitation is humanistic treatment, high empathy, brotherhood,
not really insane, not exiled person, et cetera. But feel homy, freely to act, needness of
each
other, humanistic exploration, take and give to each other. Hopefully, others can do the
same thing as the institution do.
Key word : management, rehabilitation, participation.
63
PENGARUH DISIPLIN KERJA DAN MOTIVASI
TERHADAP KINERJA KARYAWAN
Jasman Saripuddin Hasibuan, Beby Silvya
Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Sumatera Utara
Email : [email protected]
ABSTRAK
Tujuan penelitian ini adalah untuk mengetahui dan menganalisis pengaruh disiplin kerja
terhadap kinerja karyawan, untuk mengetahui dan menganalisis pengaruh motivasi
terhadap kinerja karyawan dan untuk mengetahui dan menganalisis pengaruh disiplin
kerja dan motivasi terhadap kinerja karyawan pada PT. Mewah Indah Jaya – Binjai.
Penelitian ini menggunakan teori MSDM yang berkaitan dengan disiplin kerja, motivasi
dan kinerja karyawan. Pendekatan yang digunakan dalam penelitian ini adalah
pendekatan asosiatif, dengan menggunakan sampel jenuh. Teknik pengumpulan data
dalam penelitian ini menggunakan teknik angket. Teknik analisis data dalam penelitian
ini menggunakan Uji Asumsi Klasik, Regresi Berganda, Uji Hipotesis (Uji t dan Uji F),
dan Koefisien Determinasi. Pengolahan data dalam penelitian ini menggunakan program
software SPSS (Statistic Package for the Social Sciens) versi 24.00. Hasil penelitian
menunjukkan bahwa Secara parsial diketahui bahwa disiplin kerja memiliki pengaruh
positif dan signifikan terhadap kinerja karyawan pada PT. Mewah Indah Jaya - Binjai.
Secara parsial diketahui bahwa motivasi memiliki pengaruh positif dan signifikan
terhadap kinerja karyawan pada PT. Mewah Indah Jaya – Binjai. Secara simultan
diketahui disiplin kerja dan motivasi memiliki pengaruh positif yang signifikan terhadap
kinerja karyawan pada PT. Mewah Indah Jaya – Binjai.
Kata Kunci : Disiplin Kerja, Motivasi dan Kinerja Karyawan
64
DETERMINAN LOYALITAS KONSUMEN RUMAH SAKIT
MUHAMMADIYAH PALEMBANG
Maftuhah Nurrahmi, Hardiansyah Al Fikri
Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Palembang
Email : [email protected]
ABSTRACT
This research is formulated whether or not there was significant influence of service
quality toward the patients’ satisfaction and loyality impact at mauhammadiyah hospital
Palembang. This research was aimed at determining the significant influence of service
quality toward the patients’ satisfaction and loyality impact at muhammadiyah hospital
Palembang. This research type was such an associative. The research location was at
muhammadiyah hospital of Palembang. There were 100 respondents used as sample of
the
research. The data sources were primary data and secondary data. To collect the data,
the
researcher used questionnaire. To analyze the data, the researcher used Structural
Equation Model (SEM) for windows 8.70 version. The resuls showed that there was
significant of service quality toward the patients’ satisfaction and loyality impact at
muhammadiyah hospital Palembang.
Keywords: service quality, patients’ satisfaction, loyality.
65
FAKTOR PENENTU KINERJA KARYAWAN PT. DEWI DARMA TOUR
DAN TRAVEL PALEMBANG
Belliwati Kosim, Melati Meidianti
Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Palembang
Email : [email protected]
ABSTRACT
The research objectives are 1) to determine the effect of inherent supervision on
employee
job satisfaction at PT.Dewi Darma Tour and Travel Palembang, 2) to determine the
effect of inherent supervision on employee performance at PT.Dewi Darma Tour and
Travel Palembang, 3) to determine the effect of stress work to employee job satisfaction
at PT.Dewi Darma Tour and Travel Palembang, 4) to determine work stress on employee
performance at PT.Dewi Darma Tour and Travel Palembang, 5) to determine the effect
of employee job satisfaction on employee performance at PT.Dewi Darma Palembang
Tour and Travel. The type of research used is associative. The data used are primary
data using a questionnaire method. Analysis of data with qualitative and quantitative,
structural
equation modeling analysis techniques using LISREL software The results showed that
inherent supervision affected employee job satisfaction, inherent supervision affected
employee performance, work stress affected employee job satisfaction, work stress
affected employee performance, and job satisfaction affected employee performance.
Keyword : Employee Performance, Job Satisfaction, Inherent Supervision, Stress Work.
66
STRATEGI PENGELOLAAN DANA DESA DALAM PENINGKATAN
EKONOMI UMMAT DI SULAWESI SELATAN
Agusdiwana Suarni, Yusuf, Idam Khaliq, Mahmud Nuhung
Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Makassar
Email : [email protected]
ABSTRACT
This study aims to analyze the strategy of rural funds towards the development of the
economy’s Ummah in the South Sulawesi. The type of research used in this study is
quantitative research with secondary data analysts on rural fund allocation reports. The
processed data were obtained from reports of village fund allocation in 4 sample districts
in South Sulawesi Province. The data analysis technique in this study is secondary data
analysis. Based on the data analysis done, it can be said that the village government has
implemented the provision of village fund management for the development of the
people's economy, this can also be illustrated in several areas of village fund allocation,
namely rural development, community development and community empowerment. It is
also effective in the economic development of the people at the village level.
Key Word: Rural Funds, Development of Society and South Sulawesi.
67
PENGARUH PEMBIAYAAN IJARAH, MUDHARABAH, DAN MURABAHAH
TERHADAP PROFITABILITAS (ROE) PT. BANK SYARIAH MANDIRI, TBK.
Akbar Phalevi Rivai1, Eni Setyowati1, Harun1
Universitas Muhammadiyah Surakarta
Email : [email protected]
ABSTRACT
This research aims to analyze the payment effect of Ijarah, Mudharabah, and Murabahah
financing toward the profitability (ROE) of PT. Bank Syariah Mandiri, TBK, on period
January 2010 – December 2017. The analytical method used to determine the effect of
variables on ROE profitability, multiple regression is used with the Partial Adjustment
Model (PAM). Simultaneously, Ijarah, Mudharabah, and Murabahah Financing affects
ROE. While partially, Mudharabah has positive and significant effect both in short and
long term. Murabahah has negative and significant effect to ROE, while Ijarah has no
significant effect to ROE. The data used is secondary data in the form of time series data.
Adjusted R2 value is 91.3% that indicates the variation of ROE variables can explained by
independent variables and remaining 8.7% is influenced by variables or other factors not
included to the model.
Keywords: Return On Equity (ROE), Ijarah, Mudharabah, Murabahah, Partial
Adjustment Model (PAM)
68
PENGARUH MOTIVASI McCLELLAND DALAM MEMEDIASI GAYA
KEPEMIMPINAN TRANSFORMASIONAL TERHADAP KINERJA GURU DAN
KARYAWAN PADA SEKOLAH MUHAMMADIYAH DI MAKASSAR
Abdul Rahman Rahim
1, Ismail Rasulong
4
Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Makassar
Sentot Imam Wahjono, Anna Marina
Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Surabaya
Email : [email protected]
ABSTRACT
This study discusses transformational leadership on the performance of teachers and
employees at Muhammadiyah 1 High School in Makassar, both directly and through
mediation of McClelland's motivation. This research uses descriptive quantitative. Data
obtained by questionnaire question to 90 teachers and employees selected by purposive
random sampling when receiving Heroes' Day at school using Google forms. The
findings of this study found evidence of motivation to mediate transformational style
leadership became stronger on teacher and employee performance. The implication of
this finding is the need for inspirational leader practices and the implementation of
motivational theories necessary for achievement.
Key-words: transformasional leadership, motivation, performance, teachers.
69
PENGARUH KOMUNIKASI, LINGKUNGAN KERJA DAN DISIPLIN KERJA
TERHADAP KINERJA PEGAWAI BALAI DESA DI KECAMATAN KROYA
KABUPATEN CILACAP
Hermin Endratno, Fahmi Afrizal
Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Purwokerto
Email : [email protected]
ABSTRACT
The purpose of this study was to examine the effect of communication, work environment
and work discipline on the performance of village hall employees in the Cilacap district.
This research uses purposive sampling method. The analytical tool used is multiple
regression analysis. The results of the analysis showed that the variables of
communication, work environment and work discipline had a significant effect on the
performance of village hall employees in Kroya District Cilacap
Keywords: communication, work environment, discipline, performance
70
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PRESTASI KERJA
PADA BADAN PENGELOLAAN PAJAK DAN RETRIBUSI DAERAH KOTA
METRO LAMPUNG
Suwarto, Jawoto Nusantoro
Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Metro Lampung
ABSTRAK
Latar belakang penelitian ini prestasi kerja yang merupakan suatu penghargaan
yang dicapai. Tujuan penelitian ini adalah untuk memperoleh data, serta mengetahui
pengaruh disiplin kerja dan etos kerja terhadap prestasi kerja pada pegawai Badan
Pengelolaan Pajak dan Retribusi Daerah Kota Metro. Populasi dalam penelitian ini adalah
seluruh pegawai sebesar 70 orang.
Metode yang digunakan dalam penelitian ini adalah metode survei penjelasan
(Explanatory Survey Method) yang bertujuan mengumpulkan informasi yang dilakukan
dengan cara menyusun daftar pertanyaan yang diajukan pada responden dalam bentuk
sampel dari sebuah populasi. Untuk menguji pengaruh antara variabel eksogen dan
endogen yaitu pengaruh langsung..
Pengujian persyaratan instrument yang digunakan meliputi uji validitas dan uji
reliabilitas. Uji normalitas liliefors, uji homogenitas, uji linieritas dan keberartian regresi
sebagai pengujian persyaratan analisis SEM (Structural Equation Modeling) dan teknik
analisis data yang digunakan adalah SEM (Structural Equation Modeling). Berdasarkan
hasil penelitian dengan menggunakan analisis SEM (Structural Equation Modeling),
diperoleh disiplin kerja berpengaruh langsung positif terhadap prestasi kerja pegawai,
disiplin kerja tidak berpengaruh langsung positif terhadap etos kerja, serta etos kerja tidak
berpengaruh langsung positif terhadap prestasi kerja pegawai.
Kata kunci : Disiplin Kerja, Etos Kerja, dan Prestasi Kerja.
71
PENGARUH PRILAKU PRODUKTIF DAN TOTAL QUALITY MANAGEMENT
TERHADAP KINERJA KARYAWAN:
(Studi pada TV MU)
Asrul Saptono, Aftoni Sutanto, Abdul Choliq Hidayat
Program Studi Magister Manajemen Universitas Ahmad Dahlan Yogyakarta
Email : [email protected]
ABSTRACT
Several factors are used to measure employee performance, namely employee internal
factors and external factors that are following an employee's personal needs. One internal
factor used to measure employee performance is one of the individual productivity
factors and one of the external factors of employees who implement Total Quality
Management (TQM) in the company where they work. This study aims to test the success
and TQM on employee performance. The object of this research is in the Muhammadiyah
Television company in Jakarta and Yogyakarta. Through examining the perception of 30
employees. The method of analysis uses multiple regression.
The results of this study explain that the Productive Behavior Variable has a significant
effect on Employee Performance with a significance value of 0.041 less than the Alpha
value of 0.05; thus, the first hypothesis accepted. TQM variable is significant on
company performance with a significance value of 0,000 smaller than the Alpha value of
0.05. Therefore the second hypothesis is accepted. Hypothesis test results three explain
together Productive behavior variables, and TQM significantly influences Employee
Performance with a significance value of 0,000 smaller than the Alpha value of 0.05.
Thus the null hypothesis is accepted.
Kata kunci: Perilaku produktif, Total Quality Management, Kinerja Karyawan.
72
EFEK PENGALAMAN KEUANGAN, NIAT BERPERILAKU,
KECERDASAN SPIRITUAL DAN GENDER TERHADAP
PERILAKU KEUANGAN KELUARGA
Wida Purwidianti, Akhmad Darmawan, Sinta Bella Meliana
Universitas Muhammadiyah Purwokerto
Email: [email protected]
ABSTRACT
This study aims to determine the effect of financial experience, intention to behave,
spiritual intelligence and gender on family financial behavior. The population of this
research is families in Sumbang District, Banyumas Regency. The sample of this study
was 174 families. Multiple regression analysis is used to examine the financial effects,
behavioral intentions, spiritual intelligence and gender on family financial behavior. The
results found evidence of financial experience, intention to behave, and gender partially
had a significant positive effect on family financial behavior. Spiritual intelligence did
not have a significant effect on financial behavior. The results of this study would
contribute to policymakers to pay attention to the factors that would affect family
financial behavior.
Keywords: Financial Experience, Behavioral Intentions, Spiritual Intelligence, Gender,
Family Financial Behavior
73
PELAKSANAAN ADMINISTRASI KEUANGAN DI KANTOR CAMAT
MARISA KABUPATEN POHUWATO
Widya Kurniati Mohi, Muh. Firyal Akbar, Isna S Baruadi
Program Studi Administrasi Publik Universitas Muhammadiyah Gorontalo
Ramlah Alkatiri,
Program Studi Administrasi Ekonomi Pembangunan Universitas Negeri Gorontalo
ABSTRACT
This study aims to obtain information about the Implementation of Financial
Administration at the Marisa Sub-District Office in Pohuwato Regency. The research
method uses a qualitative type. Data collection techniques are done through interviews
with a number of informants and observations and recording of secondary data related to
research problems. The results of the study concluded that the implementation of
financial administration in the planning, organizing, movement and supervision phases
has not been effectively seen from human sources not professional in planning activities
and budgeting, incompatibility of Tupoksi and preparation of LPJ and internet network
systems which are obstacles in the reporting process. So it is expected that the
government optimizes the implementation of financial administration by conducting
education and training on financial administration management and increasing
supervision and control.
Keywords: Implementation; Financial Administration.
74
FAKTOR-FAKTOR YANG MEMPENGARUHI FINANCIAL
SUSTAINABILITY RATIO PADA BANK UMUM YANG TERDAFTAR DI BURSA
EFEK INDONESIA (BEI) PERIODE 2015-2017
Tina Sulistiyani (Fakultas Ekonomi dan Bisnis Universitas Ahmad Dahlan)
ABSTRACT
This study aims to determine the effect of profitability ratios (ROA), profitability ratios
(NIM), activity ratios (BOPO), to Financial Sustainability Ratio (FSR). This research
was conducted at commercial banks listed on the Indonesia Stock Exchange in the 2015-
2017 period. The population in the study was that all commercial banks listed on the
Indonesia Stock Exchange in the 2015-2017 period were 43 banks. The sampling
technique uses purposive sampling with several criteria by researchers. The number of
samples obtained was 24 banks. The data analysis tool uses panel data regression
analysis which is a combination of cross section data and time series with Eviews 6
software.
The results showed that return on assets had a negative and not significant effect on
financial sustainability ratio (FSR), net interest margin had a positive and significant
effect on financial sustainability ratio (FSR), while operational costs per operational
income had a negative and significant effect on financial sustainability ratio ( FSR).
Keywords: ROA, NIM, BOPO, FSR.
75
B. EKONOMI PEMBANGUNAN DAN EKONOMI ISLAM
INDONESIAN EX-MIGRANT WORKERS: TRIPLE BOTTOM LINE
APPROACH
Sri Wahjuni Latifah
Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Malang
Agung Riyardi
Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Surakarta
Email : [email protected]
ABSTRACT
Indonesian Ex-Migrant Worker experiences an unemployment problem. The solution is a
Triple Bottom Line Business. The research aims to analyse ex-migrant worker
characteristics to create economic value, to analyse the using of natural resources and
an environment to conduct their business and to analyse ex-migrant worker relationship
with their stakeholders. This study was conducted on ex-migrant workers living in
Donomulyo District of Malang Regency. After collecting and processing, the data from
them are analysed based on Triple Bottom Line Approach. The result showed that their
businesses are a triple bottom line small business model. It is a small sustainable
business that can be used to lessen an unemployment problem and to increase their
welfare.
Keywords: Ex-migrant worker, Small business development, Triple bottom line.
76
SEKTOR PARIWISATA DAN PENGARUHNYA TERHADAP PENYERAPAN
TENAGA KERJA DI PROVINSI DIY TAHUN 2010-2015
Fahru Riady Nugraha, Rifki Khoirudin
Universitas Ahmad Dahlan
ABSTRACT
This research is a descriptive study that explains the relationship between the number of
tourists, the number of hotels, the number of restaurants and the number of travel
agencies on the employment of the tourism sector. This study uses panel data analysis
methods from 4 districts and 1 city in the Province of D.I.Jogyakarta, namely Sleman
Regency, Gunungkidul Regency, Bantul Regency, Kulonprogo Regency and Yogyakarta
City. This research uses the Fixed Effect model. The results of this study indicate that the
number of travel agents influences the amount of employment in the tourism sector. While
the number of tourists, the number of hotels and the number of restaurants does not affect
the amount of employment in the tourism sector.
Keywords: Number of tourists, number of hotels, number of restaurants, number of travel
agencies, employment
77
PENGEMBANGAN KAJIAN PENDIDIKAN EKONOMI ISLAM BERBASIS
LOCAL WISDOM : SEBUAH PENDEKATAN MULTIKULTURAL
Ayif Fathurrahman
Universitas Muhammadiyah Yogyakarta
Email : [email protected]
ABSTRAK
Artikel ini fokus pada pengembangan pendidikan ekonomi dan keuangan Islam di
Indoenesia. Pengembangan model pendidikan ekonomi Islam dilakukan berbasis local
wisdom dengan pendekatan multikural. Hal ini karena pertama, munculnya era
globalisasi dan budaya postmodern. Sistem ekonomi kapitalisme telah masuk ke
Indonesia sejak beberapa dekade yang lalu. Sistem ini terbukti memunculkan
ketidakadilan di dalam ekonomi. Kedua, realitas pluralitas bangsa Indonesia, selain
sebagai syiar (baca:dakwah), pendekatan ini digunakan untuk menggali local genius
sosio-ekonomi masyarakat yang memiliki nilai nilai keadilan dan maslahah untuk
dikomparasikan bahkan diadopsi sebagai bagian daripada item pembelajaran ekonomi
dan keuangan Islam di Indonesia. Dengan demikian, artikel ini mencoba untuk
meneguhkan kembali nilai-nilai universal Islam yang rahmatan lil alamin, dan
menyesuaikan nilai-nilai tersebut dengan nilai-nilai lokal yang selama ini telah lama
mengakar di tengah-tengah masyarakat Indonesia yang multikultural. Pendidikan
ekonomi dan keuangan Islam berbasis nilai-nilai lokal (local wisdom) dengan pendekatan
multikultural merupakan suatu pendekatan progresif untuk melakukan transformasi
pendidikan yang secara holistik memberikan kritik dan menunjukkan kelemahan-
kelemahan di dunia pendidikan ekonomi Islam. Pendidikan ekonomi dan keuangan Islam
berbasis nilai-nilai lokal sebagai instrumen penyesuaian sosial mendorong penyelenggara
program studi ekonomi Islam dan keuangan islam supaya dapat berperan dalam
menanamkan kesadaran masyarakat multikultural untuk mewujudkan tingkat pemahaman
terhadap keuangan islam yang inklusif bahwa ekonomi dan keuangan islam bukan lah
keuangan “arab” yang anti dengan nilai-nilai keindonesian, tetapi justru melengkapi dan
meneguhkan nilai-nilai budaya lokal didalam menjalankan bisnis dengan budaya
“ketimuran”, dengan prinsip gotong royong.
78
PENGARUH LOAN DAN FINANCING TO VALUE TERHADAP PERMINTAAN
KREDIT DAN PEMBIAYAAN PEMILIKAN RUMAH DI INDONESIA1
Dimas Bagus Wiranatakusuma, Imamudin Yuliadi, Irakawati
Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Yogyakarta
Email : [email protected]
ABSTRAK
Latar Belakang - Krisis keuangan global yang menjadi problematika negara-negara di
dunia ini, menyebabkan ketidakstabilan ekonomi dan keuangan. Banyak negara terkena
dampak dari krisis keuangan global, termasuk Indonesia. Sebagai bentuk mitigasi dan
pencegahan risiko krisis, maka Bank Indonesia (BI) menerapkan kebijakan
makroprudensial dengan mengeluarkan beberapa instrumen makroprudensial.
Tujuan Penelitian - Penelitian ini fokus pada pengaruh implementasi instrumen kebijakan
makroprudensial yang mengatur risiko Kredit Pemilikan Rumah (KPR) yaitu Loan to
Value (LTV) dan Financing to Value (FTV) di Indonesia. Penelitian ini bertujuan untuk
menganalisis pengaruh Loan to Value dan Financing to Value terhadap permintaan KPR
di Indonesia.
Data dan Metodologi - Penelitian ini menggunakan beberapa indikator makroekonomi
terpilih seperti, suku bunga kredit, bagi hasil dan indeks produksi industri (IPI). Objek
dalam penelitian adalah bank umum konvensional dan Bank Syariah di Indonesia.
Metode yang digunakan adalah regresi linier berganda dengan data bulanan sejak 2010
hingga 2016.
Hasil Penelitian - Hasil penelitian menunjukan bahwa Loan to Value dan Financing to
Value berpengaruh positif terhadap permintaan KPR di Indonesia. Penerapan LTV dan
FTV mendorong penurunan NPL dan NPF masing-masing sebesar 2,4% dan 3,11%.
Kondisi ini mampu mendorong kenaikan permintaan KPR sebesar 0,12% (q-t-q). Dengan
demikian, penerapan kebijakan ini mampu menekan kredit bermasalah di perbankan dan
mendorong perbankan dalam menyediakan fasilitas kredit dan pembiayaan.
Kesimpulan dan Implikasi Kebijakan- Penelitian ini menyimpulkan bahwa penerapan
instrumen kebijakan Loan to Value dan Financing to Value berdampak positif terhadap
permintaan kredit dan pembiayaan pemilikan rumah di Indonesia baik pada bank
konvensional maupun pada bank Syariah. Dengan demikian, instrumen ini efektif dalam
pengelolaan aset perbankan ditengah adanya perilaku prosiklikalitas perbankan.
Kata Kunci : Loan to Value, Financing to Value, Indikator Makro, Perbankan, KPR
79
INTERRELATION ANTARA PENERBITAN SUKUK DAN INDIKATOR
MAKROEKONOMI INDONESIA
Taufiqurrachman, Mukhaer Pakkanna
ITB Ahmad Dahlan Jakarta
Email : [email protected]
ABSTRACT
Sukuk development and growth in Indonesia is rapid. Currently, Indonesia Government
is the largest Global Sukuk issuer in the International market. However, in spite of its
rapid development, Sukuk has not been able to give a positive effect on Indonesia's
macroeconomic condition. It can be seen from one of the macroeconomic indikators that
is economic growth, in which economic growth has stagnated at 5% in the last five years.
This research is to determine the interrelation between sukuk issuance and
macroeconomic indikators (economic growth, inflation, currency in circulation, open
unemployment). This research used VAR and VECM analysis methods, research methods
that understand the reciprocal relationships among variables. The research results
indicate that sukuk issuance and indikators are affecting each other. Sukuk issuance
gives a relatively small effect on the observed macroeconomic indikators, except for the
currency in circulation, sukuk issuance affects it by 41%. Moreover, macroeconomic
indikators affect sukuk issuance, mainly the economic growth level by 10% - 11.5% and
inflation by 35% - 42%.
Keywords: Sukuk, Macroeconomic, Indikacor, VAR,VECM
80
MENDARAS KEKUATAN PASAR PERBANKAN SYARIAH DI
INDONESIA : SUATU DISTINGSI BANK UMUM SYARIAH
DAN UNIT USAHA SYARIAH
Wa Ode Rayyani, Idrawahyuni
Universitas Muhammadiyah Makassar
Ahmad Abbas
Institut Agama Islam Negeri (IAIN) Parepare
Sentot Imam Wahjono
Universitas Muhammadiyah Surabaya
Email : [email protected]
ABSTRAK
Penelitian ini bertujuan untuk mengidentifikasi dan menganalisis besaran kekuatan pasar
perbankan syariah antara Bank Umum Syariah (BUS) dan Unit Usaha Syariah (UUS).
Jenis
penelitian ini adalah kuantitatif dengan sampel perbankan syariah yang terdiri dari BUS
dan UUS. Data bersifat time series berupa laporan keuangan bulanan BUS dan UUS dari
tahun 2014 hingga tahun 2019 yang diperoleh dari Otoritas Jasa Keuangan (OJK) dan
dianalisis ke dalam kekuatan pasar yang berdasarkan tingkat harga dan biaya (price and
cost) melalui indeks Lerner. Uji sampel t independen melalui Mann-Whitney dan uji
korelasi melalui pearson correlation digunakan sebagai uji tambahan dalam menganalisis
penelitian ini. Temuan awal penelitian ini mengungkapkan bahwa perbedaan rerata
kekuatan pasar BUS dan UUS adalah signifikan di mana kekuatan pasar BUS terindikasi
lemah, sedangkan UUS terindikasi kuat. Temuan lanjutan penelitian ini mengungkapkan
bahwa ketika terjadi pemisahan (spin-off) UUS, BUS cenderung menangkap kekuatan
pasar yang lebih besar di industri perbankan.
Kata kunci. Kekuatan Pasar, Bank Umum Syariah, Unit Usaha Syariah, Pemisahan
Usaha.
81
ANALISIS KAUSALITAS
SISTEM MONETER BERGANDA DI INDONESIA
Imamudin Yuliadi
Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Yogyakarta
Email : [email protected]
ABSTRAK
Latar Belakang Penelitian-Indonesia merupakan negara yang menerapkan sistem
moneter ganda. Kebijakan moneter yang diterapkan pemerintah akan mempengaruhi
bagaimana mekanisme dan efektifitas mekanisme transmisi moneter dalam
menggerakkan sektor riil.
Tujuan Penelitian-Penelitian ini bertujuan untuk mengetauhui bagaimana hubungan
kausalitas antara variabel-variabel moneter konvensional dengan variabel moneter Islam
dalam memperngaruhi sektor riil dalam perekonomian di Indonesia. Dari penelitian
diharapkan dapat menjadi acuan dalam merumuskan kebijakan ekonomi yang tepat pada
sistem moneter berganda di Indonesia.
Metode Analisis-Model analisis yang digunakan adalah analasis Granger Causality
untuk melihat hubungan kausalita dari variabel-variabel yang diteliti kemudian diberikan
penjelasan teoritisnya. Variabel yang diteliti dalam penelitian ini adalah Kurs, jumlah
beredar dalam arti luas (M2), PDB, BI Rate, Harga emas, IHSG, jumlah uang inti (Mo),
tingkat bagi hasil mudharabah, tingkat bagi hasil musyarakah, dan Jakarta Islamic Indeks
(JII). Variabel sektor riil ditunjukkan oleh variabel indeks harga konsumen (IHK) dan
indeks produksi Indonesia (IPI).
Hasil Penelitian-Hasil penelitian menunjukkan adanya variasi hubungan kausalitas
antara variabel moneter konvensional dan variabel moneter Islam. Variabel IHSG ada
kausalitas dengan variabel M2 dan Kurs. Variabel M2 ada kausalitas dengan variabel IPI,
M0, PLS Musyarakah, BI Rate dan Emas. Variabel Kurs ada korelasi dengan variabel
PLS Musyarakah, M2, dan BI Rate. Variabel M0 ada korelasi dengan variabel PLS
Musyarakah, IPI, BI Rate dan Emas. Variabel IPI ada korelasi dengan variabel M), PLS
Musyarakah, BI rate dan emas. Variabel PLS Musyarakah ada korelasi dengan variabel
BI Rate. Variabel IHK ada korelasi dengan variabel kurs. Variabel JII ada korelasi
dengan variabel M2.
Kesimpulan dan Rekomendasi-Penelitian tersebut menjelaskan bahwa dalam sistem
moneter ganda di Indonesia ada saling mempengaruhi antara parameter pada sistem
moneter Islam dengan sistem moneter konvensional. Rekomendasi dari penelitian ini
yaitu perlu adanya penelitian lanjutan yang mengungkapkan faktor-faktor ekonomi yang
dapat mempengaruhi perubahan indikator makroekonomi riil.
Keywords : Sistem moneter ganda, Granger causality, Monetary policy
82
ANALISIS FINTECH DENGAN PENDEKATAN MAQASHID SYARIAH
Yeni Oktaviani, Aminudin, Yudril Basith
Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta
Email : [email protected]
ABSTRACT
Productive sector financing is the category that dominates financial technology (fintech).
About 90% of them provide financing for the productive sector. The benefits of fintech
provide structural solutions for the growth of electronic-based industries, encourage the
growth of small and medium-sized businesses and the birth of entrepreneurs and
encourage the inclusion function which is in principle almost the same as the concept of
unity (ummah) that exists in Islamic financial principles. This research will explore
whether fintech is truly in accordance with the maqashid shariah which puts the benefit of
the public interest. By using literature studies formulated from various economic
concepts with secondary data sources derived from books, articles and thoughts related to
fintech. The approach in this study uses the maqashid sharia approach as the main
foundation. The results of the study found that based on the maqashid sharia concept,
fintech provides facilities for unbankable people to obtain additional capital loans with
minimal collateral. This is in accordance with the objectives of sharia maqashid which is
to provide benefits and improve welfare. Maqashid syariah in fintech departs from the
perspective of hifdul mal yaiu preserving and preserving assets, assets are categorized as
necessary (daruriyat). Finance is recognized by maqashid sharia as a valuable aspect of
life.
Keywords: Fintech, Maqashid Syariah, Peer to Peer Financing
83
KEBIJAKAN PEMBIAYAAN DAN LABA BERSIH
BANK MUALAMAT INDONESIA
Angga Setiawan, Yeni Oktaviani
Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta
Email : [email protected]
ABSTRAK
Penelitian ini bertujuan untuk menganalisis bagaimana kebijakan pembiayaan yang
dilakukan oleh Bank Muamalat Indonesia dan pengaruhnya terhadap laba bersih bank
periode tahun 2016 sampai dengan tahun 2018. Metode penelitian dengan menggunakan
analisis kuantitatif, sumber data sekunder laporan keuangan bank untuk menganalisis
jumlah pembiayaan yang disalurkan dibandingkan laba bersih bank. Analisis kualitatif
untuk mengetahui kebijakan pembiayaan bank yang berdampak terhadap laba bersih
bank. Hasil penelitian pembiayaan musyarakah lebih perpengaruh terhadap laba bersih
bank dibandingkan dengan pembiayaan murabahah. Jika pembiayaan musyarakah naik
maka laba bersih turun dan begitu juga dengan pembiayaan murabahah yang mengalami
peningkatan maka laba bersih juga turun. Kebijakan strategis bank berupa write off atau
penghapusan pembiayaan bermasalah, pembiayaan yang sudah jatuh tempo, dan
pelunasan pembiayaan yang dipercepat oleh nasabah menyebabkan jumlah pembiayaan
bank turun. Bank mengambil kebijakan menurunkan jumlah pembiayaan dengan akad
musyarakah dan murabahah dikarenakan pembiayaan ini berpengaruh terhadap
penurunan laba bersih bank.
Kata Kunci : Kebijakan Pembiayaan, Laba Bersih, Bank Syariah
84
IMPRESI PENGETAHUAN MAHASISWA ATAS KEPUTUSAN
MENJADI PELANGGAN BANK SYARIAH
Arniati1, Muryani Arsal, Akhmad, Asdar Andi Arifwangsa Adiningrat
Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Makassar
Email : [email protected]
ABSTRACT
The purpose of the study was to determine the impression/influence of student knowledge
on the decision to become a customer of a Sharia Banks. This study uses a quantitative
descriptive study with a pourive sample of 50 semester VII students of the Department of
Development Economics, Faculty of Economics and Business, University of
Muhammadiyah Makassar. Data collection techniques are observation and questionnaires
while data analysis techniques are using simple linear regression analysis. The results
showed that student knowledge had a positive and significant effect on the decision to
become a customer of a Sharia Bank.
Keywords: Student Knowledge, Decisions, Sharia Banks
85
ANALISIS SEKTOR EKONOMI UNGGULAN DI KABUPATEN SOPPENG
PROVINSI SULAWESI SELATAN
Ismail Rasulong, Muhammad Zaimuddin, A. Nur Fitrianti
Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Makassar
Email: [email protected]
ABSTRACT
This study aims to determine the shifting economic structure and find out the leading
sektors in Soppeng Regency in 2013-2017. The type of research used is quantitative
research. The data processed is the data of the Gross Regional Domestic Product (GRDP)
of Soppeng Regency and South Sulawesi Province on the basis of constant prices in 2010
in 2013-2017 in all sectors. The data analysis technique used to determine the shift in
economic structure and leading sektors in Soppeng District is Location Quotient (LQ)
Analysis, Shift Share (SS) Analysis and Klassen Typology analysis. The results of the
Location Quotient (LQ) analysis show the agriculture, forestry and fisheries sectors;
electricity and gas procurement sectors; construction; trade and repair of cars and
motorbikes; providing accommodation and drinking meals; real estate; government
administration, defense and social security; education services; and health services and
social activities are the leading sectors in Soppeng Regency. The result of Shift Share
analysis shows that the sector experiencing a shift is the processing industri sector; trade
and repair of cars and motorbikes; providing accommodation and drinking meals;
information and communication; financial services; health services and social activities;
and other services with PB> 0. While the Klassen Typology analysis shows that the
advanced and fast-growing sektors are agriculture, forestry and fisheries; and real estate.
Keywords: Shift Share, Location Quotient, Klassen Typology
86
POTENSI PASAR TRADISIONAL DALAM PERSPEKTIF EKONOMI ISLAM
UNTUK PENINGKATAN EKONOMI MASYARAKAT DI PASAR CEKKENG
KAB. BULUKUMBA SULAWESI SELATAN
Agus Salim HR, Agusdiwana Suarni, Hera Wahdania, Naidah
Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Makassar
([email protected] dan [email protected] )
ABSTRACT
This study aims to explain how the potential of traditional markets in improving the
people's economy. The subject matter is then reduced to a number of subproblems or
research questions, namely: 1) How does the Cekkeng market have the potential to
improve the economy of the people of the district of Bulukumba? 2) How does the Islamic
economy review the economic behavior of the Cekkeng market traders in improving their
economy ?. This type of research is classified as qualitative with the research approach
used is: a sociological approach because researchers conduct environmental interactions
in accordance with social units, Individuals, Groups, Institutions or Society.
Furthermore, the data collection methods used are literature survey, observation and
interview. Then, data management and analysis techniques are carried out through three
stages, namely: Data Collection, Data Reduction, Data Presentation, and the final stage
is drawing conclusions. The results of this study indicate that the Cekkeng traditional
market has the potential to improve the economy of traders. The Cekkeng market
potential is first, the price is cheaper than other traditional markets. Second, the variety
of products, time and strategic location. In addition, the supporting factor is the attention
of the local government, namely, first, the existence of price controls. Second, preventing
fraud in the market such as preventing fraud in scales and size. Third, preventing the sale
of damaged goods, and acts that damage morale.
Keywords: Traditional Market Potential, Economic Improvment, South Sulawesi
Indoenesia
87
FAKTOR YANG MEMPENGARUHI MASYARAKAT DALAM
MEMILIH USAHA SARANG BURUNG WALET DALAM
PERSPEKTIF ETIKA BISNIS ISLAM
Agusdiwana Suarni, Asriati, Slaiman Masnan, Fitriani
Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Makassar
Email : [email protected]
ABSTRACT
This study aims to determine the factors that influence the community in choosing a
swallow’s business in kecamatan Belawa Kabupaten wajo. The swallow’s business most of
the community activities in the area were agriculture the after the emergence of the swallow’s
nest business, through the MUI Fatwa number 2 of 2012 that raising swallows or raising
them is permisssible in Islam as long as the bird is not tortured many people participated in
developing the business. This reaseach finds out factors influencing the community in
choosing the swallow’s nest business I did the research using. Qualitative analysis that aims
to find out and learn directly abou the background situation and interaction of the
surrounding community based on the formulation of the problem then in this study divided
into two groups viz factors that influence the community in choosing swallow’s nest business
and business in the perspective of Islamic business ethics in society kecamatan belawa
kabupaten Wajo.
Keywords: Swallow’s, Business value, Belawa Street, Wajo, South Sulawesi.
88
ANALISIS TINGKAT KESEHATAN BANK UMUM SYARIAH DAN BANK
UMUM KONVENSIONAL DI INDONESIA BERDASARKAN RISK PROFILE,
GOOD CORPORATE GOVERNANCE, EARNING AND CAPITAL (RGEC)
Ma’rifatul Hikmah, IGN. Oka Widana2
Institut Teknologi dan Bisnis Ahmad Dahlan (ITB AD) Jakarta
Email : [email protected]
ABSTRACT
This study aims to compare health levels of Islamic Commercial Banks and Conventional
Commercial Banks in Indonesia using descriptive methods. This study uses a measure of
Risk Profile, Good Corporate Governance, Earning And Capital (RGEC), where the Risk
Profile is measured using the NPL / NPF and LDR ratios, Good Corporate Governance
uses the self-assessment results reported in the FSA, Earning uses the ROA ratio and
Capital Using the CAR ratio. The comparison results show differences in the soundness
of the Sharia Commercial Banks with Conventional Commercial Banks, which generally
indicate that the soundness of Sharia Commercial Banks is healthier.
Keywords: Sharia Commercial Banks, Conventional Commercial Banks, RGEC, Health
Level.
89
ANALISIS DAMPAK KEBIJAKAN OTONOMI KHUSUS TERHADAP KONDISI
SOSIAL EKONOMI KABUPATEN BIREUEN
PROVINSI ACEH
Roswita Hafni, Prawidya Hariani RS
Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Sumatera Utara
Email : [email protected]
ABSTRAK
Penerimaan pemerintah Aceh yang ditujukan untuk membiayai pembangunan, terutama
pembangunan dan pemeliharaan infrastruktur, pemberdayaan ekonomi rakyat,
pengentasan kemiskinan, serta pendanaan pendidikan, sosial, dan kesehatan. Dengan
adanya dana otonomi khusus yang merupakan sumber pendapatan daerah Pemerintah
Aceh dan Pemerintah Kabupaten/kota juga berdasarkan. Metode penelitian yang
digunakan yakni pendekatan deskriptif, adapun Jenis data digunakan Data sekunder.
Sumber data diperoleh melalui data sekunder yang berasal dari BPS dan Bepeda
Kabupaten Bireuen. Teknik pengumpulan data dilakukan Studi kepustakaan dan studi
lapangan. Teknik analisis yang digunakan analisa deskriptif. Berdasarkan hasil
kesimpulan penerimaan pemasukan Pemerintah Kabupaten Bireuen yang ditujukan untuk
membiayai pembangunan terutama pembangunan dan pemeliharaan infrastruktur,
pemberdayaan ekonomi rakyat, pengentasan kemiskinan, serta pendanaan pendidikan,
sosial, dan kesehatan, keseluruhan tersebut merupakan indikator kesejahteraan bagi
masyarakat Kabupaten Bireuen sehingga apabila pengelolaan keuangan tersebut tepat
sasaran maka peningkatan kesejahteraan akan berdampak positif bagi masyarakat
Kabupaten Bireuen. Kebijakan otonomi khusus memang dapat dikatakan berhasil
meningkatkan keuangan daerah Kabupaten Bireuen secara signifikan, namun kebijakan
tersebut belum berhasil meningkatkan perekonomian dan kesejahteraan masyarakat
Kabupaten Bireuen. Data yang ada menunjukkan bahwa kegagalan kebijakan otonomi
khusus dalam meningkatkan perekonomian dan kesejahteraan masyarakat di Kabupaten
Bireuen. pelaksanaan kebijakan otonomi khusus seharusnya menjadi tanggung jawab
bersama antara pemerintah pusat, pemerintah Kabupaten Bireuen, serta masyarakat di
Provinsi Aceh. Pemerintah pusat harus memiliki konsistensi dalam melaksanakan tujuan
dari pengimplementasian kebijakan otonomi khusus bagi Kabupaten Bireuen.
Kata kunci : Otonomi khusus, Sosial dan ekonomi
90
ANALISIS HUBUNGAN KONSUMSI ROKOK DAN JENIS KEPEMILIKAN BPJS
TERHADAP TINGKAT PEMENUHAN GIZI RUMAH TANGGA
Roosita Meilani Dewi
ITB Ahmad Dahlan Jakarta
Email : [email protected]
ABSTRACT
This study aims to determine the effect of the number of cigarette consumption and the type
of BPJS ownership on the level of nutritional fulfillment in medium-sized households in the
South Tangerang area. The population in this study is the total number of households in the
city of South Tangerang with the number of households 419,313, and using the Slovin
formula with an error rate of 10%, the number of samples obtained was 100 respondents. By
taking data through accidental sampling, and the analysis tool is Spearman rank correlation
and Kendall's know and continued with logistic regression. The results of this study
concluded that the dependent variable level of fulfillment of household nutrition in the city of
South Tangerang was positively correlated with the value of EXp (B1) ie the number of
cigarettes consumed more than one pack would lead to a family malnutrition of 2.698 times
greater than that of families consuming cigarettes below 1 package. While for the type of
ownership BPJS paid the government has a low nutritional effect of about 1.2 times
compared to the type of ownership that is independent.
Key Word : Household Nutrition Fulfillment Level, Number of Cigarette Consumption,
BPJS Type of Ownership
91
FACTORS WHICH INFLUENCE LIQUID ASSETS IN SHARIA
BANKS: A CASE STUDY OF PT BANK SYARIAH MANDIRI
Aji Erlangga Martawireja, Taryana
ITB Ahmad Dahlan, Jakarta Selatan 15419, Indonesia
Email : [email protected]
Abstract
Banks manage liquidity carefully because of differences in fund tenor collected and
channeled. Meanwhile, at the same time, it must fulfill transaction needs, reserve
requirement, current liabilities, and be cautious in facing sudden liquidity needs.
Therefore, bankshold a sufficient amount of liquid assets. Liquidity management tends to
be a trade-off. On one side, insufficient liquid assets can cause banks to be unable to
carry out transactions with its customers or fulfill its maturity obligations. On another
side, high liquid assets can result in a lost opportunity, because the liquid assets do not
provide a return. The purpose of this research is to analyze what factors influence the
level of banks liquid assets. This research was conducted using a dual regression model
to analyze the variables studied, with a case study of PT Bank Syariah Mandiri from
2016-2017.The dependent variable was the level of liquid assets. Meanwhile, the
independent variables were the amount of third party funds, financing growth, financial
market access between banks, current liabilities, and previous month profit. The research
results reveal that two variables are statistically significant towards bank liquid assets,
which are third-party funds and previous month profit. Third-party funds and previous
month profit have a positive and significat influence towards liquid assets. Meanwhile,
the other variables do not significantly determined liquid assets.
Keywords: Liquidity; liquid assets; third-party funds.
92
ANALISA KAJIAN PERKEMBANGAN TEKNOLOGI INTERNET
TERHADAP PERUBAHAN PERILAKU KONSUMEN UNTUK
PENGGUNAAN KARTU DATA INTERNET
Prawidya Hariani RS, Lidya Novia Hastuti
Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Sumatera Utara
Email : [email protected]
ABSTRAK
Perkembangan teknologi internet telah menjadi kebutuhan bagi masyarakat dalam
kehidupan sehari-hari. Hal ini membawa dampak terhadap meningkatnya kebutuhan
penggunaan paket data internet, sehingga paket penjualan data internet mnjadi peluang
usaha baru yang banyak tumbuh di Indonsia. Tujuan penelitian ini adalah melakukan
analisa ekonomi untuk perkembangan peningkatan pendapatan operator seluler di
Indonesia. Kemudian akan menganalisis faktorfaktor penentu dalam melihat perubahan
perilaku konsumen yang menggunakan paket data Internet, sehingga akan melihat juga
perkembangan revenue pedagang kartu data internet. Penelitian ini menggunakan analisis
deskriptif dengan pendekatan melalui metode kualitatif dengan analisa faktor dan data
kuantitatif dengan model Ekonometrika cross section. Hasil penelitian yang dilakukan
peneliti menyatakan bahwa perkembangan teknologi internet sangat berpengaruh
terhadap peningkatan penjualan kartu data internet dan harga paket (HP) berpengaruh
positif dan signifikan terhadap revenue pedagang kartu paket internet dengan hipotesis
diterima tetapi pada variabel jumlah kuota paket (JKP) dan lama masa aktif (LMA)
berpengaruh positif tetapi tidak signifikan maka hipotesis ditolak.
Kata Kunci: Perkembangan Teknologi Internet, Budaya, Sosial, Pribadi, Psikologis.
93
KEBIJAKAN DEFICIT SPENDING TERHADAP
PEREKONOMIAN DI INDONESIA
Ahmad Luthfi Ridho Hapsoro
Muhammad Arif
Daryono Soebagiyo
Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Surakarta
Abstract
The issue of the impact of the Spending budget deficit has received considerable
attention in macroeconomic policy. Each country has different ways to solve the
problem of the budget deficit policy that is carried out. This study focuses on the
analysis of the effect of Budget Deficit in Indonesia. The impact of deficit management
here will be seen how the source of the deficit, pursued the best, and is able to
contribute to the economy. Another research objective is to identify the magnitude of the
impact of sources of deficits and their effects on the economy. The results of the study
try to explain that the model used is able to see the impact of the budget deficit in
Indonesia. The results of the study found that in the short and long term foreign debt has
a positive and significant influence on Deficit Spending. But on the other hand shows
economic growth and inflation have no significant effect on Deficit Spending
Keywords: Deficit Spending Policy, Gross National Product Growth, Foreign
Debt, Inflation, Interest Ra
94
PERKEMBANGAN SUKUK SEBAGAI SUMBER PEMBIAYAAN BANK SYARIAH
DAN PENGARUH EKSPANSINYA DALAM PEMBIAYAAN SYARIAH
Ermani, Hasan Basri, Irmanelly
Fakultas Ekomomi dan Bisnis Universitas Muhammadiyah Jambi
ABSTRACT
Sukuk (syariah bond) is one of the Islamic financial instruments. Issuance of sukuk in
Indonesia has a significant development from year to year. But this significant growth is not
followed by sukuk trading in the secondary market. Analysis of sukuk development using
descriptive analysis method. The development of sukuk from 2015 to 2017 has experienced
significant growth, although it has experienced a decline in 2016, sukuk after it began to rise
and continue to grow, let alone many sharia banks that use sukuk as an alternative financing.
The impact of it all affects the development of Islamic capital market regulation sukuk by
sukuk trading procedures, socialization in improving sukuk understanding, and the level of
investment in the capital market that affects the growth of capital market investment. In this
case, the development of sukuk will have a significant impact on the development of Islamic
bank financing.
Keywords : Sukuk, Islamic financial, sharia banks
95
MEMBANGUN JIWA ENTREPRENEURSHP PENGELOLAAN
ASET PUBLIK DANAU LIMBOTO SEBAGAI INVESTASI
BERKELANJUTAN
Oleh:
Trisusanti Lamangida | Email: [email protected]
Apris Ara Tilome | Email: [email protected]
Joice Machmud | Email: [email protected]
Abstrak
Danau Limboto sebagai asset publik yang menyangkut hajat hidup orang banyak perlu
mendapat perhatian serta pengelolaan yang serius dari pemerintah (batang tubuh UUD 1945
terdapat pada pasal 33 ayat 1,2, dan 3). Terdapat tiga actor yang berperan penting dalam
penyelamatan asset publik Danau Limboto tersebut (Lamangida, Akbar Dkk: 2017). Membangun
jiwa entrepreneurship masyarakat dalam pengelolaan danau Limboto (Husain, Lamangida dkk:
2018), menjadi inspirasi dan semangat baru masyarakat kewirausahaan sebagai investasi
berkelanjutan. Artikel penelitian ini bertujuan untuk menganalisis dan menjelaskan pentingnya
membangun jiwa entrepreneurship masyarakat dalam pengelolaan danau Limboto sebagai
investasi berkelanjutan, khususnya dalam pembangunan ekonomi. Pengumpulan data dilakukan
menggunakan teknik diskusi kelompok fokus dan melalui studi literatur, serta pengamatan
penulis. Analisis dilakukan secara deskriptif-kualitatif. Temuan penelitian adalah pengembangan
kelompok usaha masyarakat atau perilaku kreatif-inovatif konsumen pengelolaan danau Limboto.
Pada tingkat implementasi inovasi menjadi lebih berharga dalam membangun kreativitas dan
inovasi, khsusunya dalam membangun jiwa entrepreneurship pengelola Danau Limboto
sebagai asset public dan daerah di masa kini dan dimasa yang akan datang. Implikasi teoritis
adalah untuk memperkuat teori Schumpeter dalam bukunya tentang theory of economic
yang terbit di Jerman 1911, yang terkenal dengan teori inovasi. M, L Jhingan (2012) tentang
entrepreneurship dalam membangun perekonomian masyarakat dan pembangunan yang
diharapkan dapat mewujudkan pembentukan karakter sumber daya manusia yang handal,
professional, motivator/memiliki mimpi yang tinggi (need of achievement), berani mencoba
(risk taker), innovative dan independence. Menjemput alternatif produk dan jasa yang baru dalam
pasar (new products and services), menciptakan alternatif tempat / lokasi baru untuk transaksi
bisnis (new place of business transaction), menciptakan konsumen baru dengan munculnya
produk dan jasa baru (new buyers), mencoba menciptakan kepemimpinan baru dalam pasar
(new market leader), ekonomi pembangunan.
Kata Kunci: Membangun, Entrepreneurship, Publik, investasi.