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Nurhikmah Esti Prastika
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ANALISIS PENGARUH UKURAN BANK SYARIAH, PROFITABILITAS DAN LEVERAGE TERHADAP PENGUNGKAPAN LAPORAN KEUANGAN TAHUN 2006-2011 (Studi Empiris Pada Bank Syariah di Indonesia) Prastika, Nurhikmah Esti
Majalah Neraca Vol 8, No 2 (2012): Majalah Neraca
Publisher : STIE Muhammadiyah Pekalonga

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Abstract

Tujuan dari penelitian ini adalah untuk memberikan bukti empiris pengaruh ukuran bank syariah, pembiayaan bank syariah, profitabilitas dan leverage terhadap pengungkapan laporan keuangan bank syariah tahun 2006-2011. Data yang digunakan dalam  penelitian ini adalah data sekunder berupa data dari laporan keuangan tahunan bank syariah  tahun 2006-2011 yang diperoleh dari laporan tahunan bank syariah. Sampel penelitian ini adalah 10 bank Syariah yang terdapat di Indonesia. Sampel diambil menggunakan  metode  purposive sampling  dan  yang  memenuhi kriteria  pemilihan sampel.  Indeks pengungkapan yang terdiri dari 45 item pengungkapan wajib disusun untuk mengukur  pengungkapan wajib pada laporan keuangan tahunan masing-masing bank syariah. Metode  yang digunakan untuk menguji hipotesis penelitian ini adalah regresi linear berganda. Hasil penelitian ini menunjukkan bahwa semua variabel independen tidak memiliki pengaruh yang positif dan signifikan terhadap variabel dependen. Ukuran bank syariah tidak  memiliki pengaruh yang positif dan signifikan terhadap tingkat pengungkapan bank syariah. Demikian pula dengan profitabilitas dan  leverage tidak  memiliki pengaruh yang signifikan terhadap tingkat pengungkapan di bank syariah. Kata kunci:  laporan keuangan, pengungkapan, ukuran Bank Syariah, Profitabilitas, Leverage.
PENGARUH PENGUNGKAPAN TERHADAP KINERJA DAN RESIKO (STUDI KASUS PADA PERBANKAN SYARIAH DI INDONESIA PERIODE 2006-2012) Prastika, Nurhikmah Esti
Majalah Neraca Vol 9, No 1 (2013): Majalah Neraca
Publisher : STIE Muhammadiyah Pekalonga

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Abstract

InIslamdisclosureis seen asa meanstohelp thesocial and economicjustice(al-Falah) andmeet theobligationsofAllahSWT, the individualandsocietyassociatedwith theorganizationorgroup of peoplein oneeconomicactivity, such asaccountants, managers, owners, governmentandseen asa formof worship. Much research to be done on the relationship between disclosure, risk and performance in the Islamic banking system in this research paper refers to research wan wan hakimah Ibrahim et all (2011). The study was conducted to: Knowing and analyzing the effect of disclosure of risks to the financial statements of Islamic banking in Indonesia, Knowing and analyzing the performance impact on the disclosure of Islamic banking in Indonesia, Knowing and analyze the influence of disclosure on the performance and risks of Islamic banking in Indonesia This study population is all that Islamic banking has been on the Bank Indonesia. While the sample selection is done using the method of purposive sampling in order to obtain a representative sample in accordance with the specified criteria. The criteria of the sample in this study is Islamic Banking (represented by the Islamic Banks) who has reported its financial statements in the year 2006-2011 a total of 11 commercial banks, namely Shariah. Islamic banks which have complete data related to the variables used in the study.The study variable used is Endogenous variables consisting of The disclosure index (DISC), Profitability, Leverage (LEV). The exogenous variables consist of Size, financing,Non Performing Financing (NPF), and investment.
PENGARUH SISTEM INFORMASI AKUNTANSI TERHADAP KINERJA PERUSAHAAN PADA USAHA MIKRO KECIL DAN MENENGAH (UMKM) DI KOTA PEKALONGAN Prastika, Nurhikmah Esti; Purnomo, Djauhar Edi
JURNAL LITBANG KOTA PEKALONGAN Vol 7 (2014)
Publisher : BAPPEDA Kota Pekalongan

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Abstract

Micro, Small, Medium Enterprises (MSMEs) is the enterpises a business has to control by group society or families. Micro, Small, Medium Enterprises (MSMEs) SMEs has a strategic role in national economic development, because in addition to contributing to national economic growth also can provide the employees in large numbers. Inability to provide accounting and used information is one of the weakness of the side of management. This study focus on influence accounting information system toward performance in a company Micro, Small, Medium Enterprises (MSMEs). Performance of the firms is a condition of the companies that were analyzed with the tools of financial analysis so it can be good and bad condition that reflect the firms financial performance in a particular period. The population in tihis study is owners Micro, Small, Medium Enterprises which are distribute 1.201 unit the city of Pekalongan. The sample of this was 100 respondent owners in Micro, Small, Medium Enterprises (MSMEs). The sample using convinience sampling technics, convenience sample is formed when we select elements from a population on the basis of what elements are easy to obtain with owners Micro, Small, Medium Enterprises (MSMEs). The analytical tool used in this study is multiple linear regression. The result of this study indicated a variable accounting information system affect on variable performance Micro, Small, Medium Enterprises (MSMEs) in Pekalongan city area. Keywords : Micro, Small, Medium Enterprises (MSMEs), accounting information system,performance
MODEL PELIBATAN MASYARAKAT DALAM PENGEMBANGAN EKOWISATA DI PUSAT INFORMASI MANGROVE Prastika, Nurhikmah Esti; Purnomo, Djauhar Edi; Triatmaja, Muhammad Fithrayudi
JURNAL LITBANG KOTA PEKALONGAN Vol 11 (2016)
Publisher : BAPPEDA Kota Pekalongan

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Abstract

THIS STUDY AIMS TO IDENTIFY AND ANALYZE A MODEL OF ENGAGEMENT THAT CAN BE REALIZED BY THE COMMUNITY IN THE MANAGEMENT OF TOURISM BY THE PUBLIC AND OTHER INTERESTED PARTIES. THIS STUDY DESCRIBES A MODEL OF COMMUNITY INVOLVEMENT IN THE DEVELOPMENT OF ECOTOURISM IN MANGROVE INFORMATION CENTER PEKALONGAN CITY. THIS STUDY IS A QUALITATIVE RESEARCH. POPULATION IN THIS STUDY IS THAT PEOPLE WHO ARE AROUND THE OBJECT PEKALONGAN MANGROVE PARK IS THE ENTIRE LENGTH OF VILLAGE RESIDENTS NEW AND LONG CAGE. RSPONDEN NUMBER OF 100 RESPONDENTS CONSISTING OF A GROUP OF RESPONDENTS (STAKEHOLDER / OFFICIAL IN AN INSTITUTION AS MUCH AS 8 RESPONDENTS, EMPLOYERS AROUND PIM MUCH AS 2 RESPONDERS AND THE SURROUNDING COMMUNITY PIM MANY AS 90 RESPONDENTS). RESULTS FROM THIS STUDY IS THAT THE MODELS USED ARE MOSEL PELITABATAN COLLABORATIVE PARTNERSHIPS BETWEEN GOVERNMENT, COMMUNITIES AND EMPLOYERS AS WELL AS DEVELOPMENT OPPORTUNITIES THAT ENCOURAGE THE DEVELOPMENT OF PARTNERSHIPS IN THE MANAGEMENT OF MANGROVE PARK PEKALONGAN.
MODEL PELIBATAN MASYARAKAT DALAM PENGEMBANGAN EKOWISATA DI PUSAT INFORMASI MANGROVE Nurhikmah Esti Prastika; Djauhar Edi Purnomo; Muhammad Fithrayudi Triatmaja
JURNAL LITBANG KOTA PEKALONGAN Vol. 11 (2016)
Publisher : Badan Perencanaan Pembangunan, Penelitian dan Pengembangan Daerah (Bappeda) Kota Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (194.287 KB) | DOI: 10.54911/litbang.v11i0.7

Abstract

THIS STUDY AIMS TO IDENTIFY AND ANALYZE A MODEL OF ENGAGEMENT THAT CAN BE REALIZED BY THE COMMUNITY IN THE MANAGEMENT OF TOURISM BY THE PUBLIC AND OTHER INTERESTED PARTIES. THIS STUDY DESCRIBES A MODEL OF COMMUNITY INVOLVEMENT IN THE DEVELOPMENT OF ECOTOURISM IN MANGROVE INFORMATION CENTER PEKALONGAN CITY. THIS STUDY IS A QUALITATIVE RESEARCH. POPULATION IN THIS STUDY IS THAT PEOPLE WHO ARE AROUND THE OBJECT PEKALONGAN MANGROVE PARK IS THE ENTIRE LENGTH OF VILLAGE RESIDENTS NEW AND LONG CAGE. RSPONDEN NUMBER OF 100 RESPONDENTS CONSISTING OF A GROUP OF RESPONDENTS (STAKEHOLDER / OFFICIAL IN AN INSTITUTION AS MUCH AS 8 RESPONDENTS, EMPLOYERS AROUND PIM MUCH AS 2 RESPONDERS AND THE SURROUNDING COMMUNITY PIM MANY AS 90 RESPONDENTS). RESULTS FROM THIS STUDY IS THAT THE MODELS USED ARE MOSEL PELITABATAN COLLABORATIVE PARTNERSHIPS BETWEEN GOVERNMENT, COMMUNITIES AND EMPLOYERS AS WELL AS DEVELOPMENT OPPORTUNITIES THAT ENCOURAGE THE DEVELOPMENT OF PARTNERSHIPS IN THE MANAGEMENT OF MANGROVE PARK PEKALONGAN.
PENGARUH SISTEM INFORMASI AKUNTANSI TERHADAP KINERJA PERUSAHAAN PADA USAHA MIKRO KECIL DAN MENENGAH (UMKM) DI KOTA PEKALONGAN Nurhikmah Esti Prastika; Djauhar Edi Purnomo
JURNAL LITBANG KOTA PEKALONGAN Vol. 7 (2014)
Publisher : Badan Perencanaan Pembangunan, Penelitian dan Pengembangan Daerah (Bappeda) Kota Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54911/litbang.v7i0.86

Abstract

Micro, Small, Medium Enterprises (MSMEs) is the enterpises a business has to control by group society or families. Micro, Small, Medium Enterprises (MSMEs) SMEs has a strategic role in national economic development, because in addition to contributing to national economic growth also can provide the employees in large numbers. Inability to provide accounting and used information is one of the weakness of the side of management. This study focus on influence accounting information system toward performance in a company Micro, Small, Medium Enterprises (MSMEs). Performance of the firms is a condition of the companies that were analyzed with the tools of financial analysis so it can be good and bad condition that reflect the firms financial performance in a particular period. The population in tihis study is owners Micro, Small, Medium Enterprises which are distribute 1.201 unit the city of Pekalongan. The sample of this was 100 respondent owners in Micro, Small, Medium Enterprises (MSMEs). The sample using convinience sampling technics, convenience sample is formed when we select elements from a population on the basis of what elements are easy to obtain with owners Micro, Small, Medium Enterprises (MSMEs). The analytical tool used in this study is multiple linear regression. The result of this study indicated a variable accounting information system affect on variable performance Micro, Small, Medium Enterprises (MSMEs) in Pekalongan city area. Keywords : Micro, Small, Medium Enterprises (MSMEs), accounting information system,performance
Co-Authors Djauhar Edi Purnomo Muhammad Fithrayudi Triatmaja Purnomo, Djauhar Edi Triatmaja, Muhammad Fithrayudi