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ANALISIS KOMPARASI REVENEW AND PROFIT SHARING PADA SISTEM MUDHARABAH PADA PT. BPRS PNM BINAMA SEMARANG (Kesesuaian dengan Fatwa DSN No. 15/DSN-MUI/IX/2000 Tentang Prinsip Bagi Hasil Usaha Dalam Lembaga Keuangan Syariah) Hardiwinoto, -
VALUE ADDED | MAJALAH EKONOMI DAN BISNIS Vol 7, No 2 (2011): Vallue Added - Manajemen Unimus
Publisher : VALUE ADDED | MAJALAH EKONOMI DAN BISNIS

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Abstract

This study aims to compare the methods of profit sharing with revenew sharing in shari’ah financial principles. Shari´ah financial principles in this issue are mudaraba Shariah financial principles. The study was conducted at PT. BPRS PNM Binama. Besides comparing between profit sharing and revenew sharing also test the suitability of the fatwa of Majlis Ulama’ Indonesia No. 15/DSN-MUI/IX/2000 about Principles of operations results in Islamic Financial Institutions. PT. BPRS PNM Binama more frequent use of revenew sharing of compared with profit sharing. This is due to make it easier to calculate through revenew sharing rather than profit sharing. Kata Kunci: Mudharabah, Revenew and Profit Sharing
ANALISIS FAKTOR PENDUKUNG INVESTASI UNTUK PENINGKATAN GAIRAH INVESTASI DI KOTA SEMARANG - Hardiwinoto; Andwiani Sinarasri; Akhmad Fathurrohman
PROSIDING SEMINAR NASIONAL & INTERNASIONAL 2015: Prosiding Bidang Sosial Ekonomi dan Psikologi The 2nd University Research Colloquium
Publisher : Universitas Muhammadiyah Semarang

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Abstract

The research aims to identify of invesment supporting in the city of Semarang. Variabbes of this research are institutional role, zoning of city, and infrastructure. The method used to survey onidentification and respons from entrepreneurs about potential investment supporting in the city ofSemarang. The analytical methods to identified of potential investment supporting and usedmultiple regresion. The results of the study are known that in investment supporting of SemarangCity are institutional role, zoning of city, and insfrastructure. But zoning of city is not influencesignificance. Results of significance are institutional role 0.049, zoning of city 0.188 andinfrastructure 0.018 base on the results account known that most influence is infrastructures. Theresults of the study are useful to provide recommendations to the government about system andprocedures to investments and improve several infrastructure of city to support invesment, thusincreasing the competitiveness of the city of Semarang.Keywords: institutional role, zoning of city, and insfrastructure.
ANALISIS KOMPARASI REVENEW AND PROFIT SHARING PADA SISTEM MUDHARABAH PADA PT. BPRS PNM BINAMA SEMARANG (Kesesuaian dengan Fatwa DSN No. 15/DSN-MUI/IX/2000 Tentang Prinsip Bagi Hasil Usaha Dalam Lembaga Keuangan Syariah) - Hardiwinoto
Value Added : Majalah Ekonomi dan Bisnis Vol 7, No 2 (2011): Value Added : Majalah Ekonomi dan Bisnis
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (473.715 KB) | DOI: 10.26714/vameb.v7i2.697

Abstract

This study aims to compare the methods of profit sharing with revenew sharing in shari’ah financial principles. Shari'ah financial principles in this issue are mudaraba Shariah financial principles. The study was conducted at PT. BPRS PNM Binama. Besides comparing between profit sharing and revenew sharing also test the suitability of the fatwa of Majlis Ulama’ Indonesia No. 15/DSN-MUI/IX/2000 about Principles of operations results in Islamic Financial Institutions. PT. BPRS PNM Binama more frequent use of revenew sharing of compared with profit sharing. This is due to make it easier to calculate through revenew sharing rather than profit sharing. Kata Kunci: Mudharabah, Revenew and Profit Sharing
ANALISIS FAKTOR EMOSIONAL DAN RASIONAL DALAM KEPUTUSAN PEMBIAYAAN PERUSAHAAN MELALUI BANK SYARI’AH DI JAWA TENGAH - Hardiwinoto
PROSIDING SEMINAR NASIONAL & INTERNASIONAL 2011: PROSIDING SEMINAR NASIONAL EKONOMI
Publisher : Universitas Muhammadiyah Semarang

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Abstract

The aim of the research is to analyze empirically about emotional and rational factors that influencingentrepreneurs attitude to taking of decision to funding by syari’ah bank in round of Jawa Tengah. Theaxamination of hypotesis conducted by 192 responders. There are the directors or the company head who hasauthority in making financial decision. The method is used in examination of this hypotesis is linear regresion totest thee independent variables influence to dependent variable.The result of research indicates that result of F count equal to 19.275 at level of significancy 0.000.While each independent variables have own significancy level of emotional (religiousity) significance 0.857accepted at trust boundary 0.10, rational (understanding about financial mechanism of syari’ah banksignificance 0.013 accepted at trust boundary 0.05, and taking decision funding by syari’ah bank significance0.001 accepted at trust boundary 0.001.
Pengaruh Operating Capacity, Sales Growth, Arus Kas Dan Leverage Terhadap Financial Distress (Studi Empiris Perusahaan Jasa Sektor Transportasi yang Terdaftar di Bursa Efek Indonesia 20152020) Siti Novianti Uswatun Khasanah; Fatmasari Sukesti; - Nurcahyono; - Hardiwinoto; - Alwiyah
Prosiding Seminar Nasional Unimus Vol 4 (2021): Inovasi Riset dan Pengabdian Masyarakat Post Pandemi Covid-19 Menuju Indonesia Tangguh
Publisher : Universitas Muhammadiyah Semarang

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Abstract

Penelitian ini dilakukan dengan tujuan untuk membuktikan secara empiris faktor-faktoryang mempengaruhi Financial Distress dengan menggunakan variabel operating capacity, salesgrowth, arus kas dan leverage pada perusahaan transportasi yang terdaftar di Bursa Efek Indonesiatahun 2015–2020. Jenis penelitian ini adalah penelitian kuantitatif dengan teknik pengambilansampel menggunakan metode purposive sampling, yaitu pemilihan sampel dengan kriteria yangtelah ditentukan oleh peneliti. Metode yang digunakan dalam penelitian menggunakan regresilinear berganda dengan bantuan program SPSS versi 25. Hasil dalam penelitian ini menunjukkanoperating capacity berpengaruh positif terhadap financial distress yang berarti rendahnya nilaioperating capacity maka akan menyebabkan financial distress. Sales growth dan arus kas tidakberpengaruh terhadap financial distress yang berarti besar kecilnya nilai sales growth dan arus kastidak mempengaruhi terjadinya financial distress. Leverage berpengaruh positif terhadap financialdistress, yang berarti tingginya nilai hutang maka akan menyebabkan financial distress.Kata kunci : operating capacity, sales growth, arus kas , leverage, financial distress .
Kualitas Audit, Leverage Dan Beban Pajak Terhadap Transfer price Dengan Ukuran Perusahaan Sebagai Variabel Moderasi Periode Tahun 2019 -2022 Sinta Isti Choiroh; R. Ery Wibowo; - Nurcahyono; - Hardiwinoto
Prosiding Seminar Nasional Unimus Vol 6 (2023): Membangun Tatanan Sosial di Era Revolusi Industri 4.0 dalam Menunjang Pencapaian Susta
Publisher : Universitas Muhammadiyah Semarang

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Abstract

Tujuan dari penelitian ini yaitu untuk melakukan pengujian dan anlisis secara empiris pengaruh kualitas audit, leverage dan beban pajak terhadap transfer price dan untuk melakukan pengujian serta ukuran perushaan yang memoderasi leverage dan beban pajak pada transfer price. Penelitian ini dilakukan dengan melakukan pengobservasian diperusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) tahun20192022. Teknik pengambilan sampel menggunakan purposiv sampling. Pada penelitain ini pengujian hipotesis menggunakan alat bantu SPSS 20. Hasil penelitian ini menunjukan jika kualitas audit dan leverage tidak berpengaruh pada transfer price sedangkan beban pajak berpengaruh positif terhadap transfer price. Ukuran perusahaan tidak mampu memoderasi hubungan antara leverage dan beban pajak terhadap transfer price. Kata Kunci : Trans price, kualitas audit. Leverage, beban pajak, ukuran perusaan