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PENGARUH SHARIA COMPLIANCE DAN ISLAMIC CORPORATE GOVERNANCE TERHADAP KESEHATAN FINANSIAL PERBANKAN SYARIAH: Dibuat oleh Nur Hidayah, Djauhar Edi Purnomo, Rini Hidayah (Prodi Akuntansi FEB Universitas Muhammadiyah Pekajangan Pekalongan) Rini Hidayah; Nur Hidayah; Djauhar Edi Purnomo
Neraca Vol. 16 No. 2 (2020): NERACA
Publisher : FEB Universitas Muhammadiyah Pekajangan Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48144/neraca.v16i2.495

The purpose of this study is to examine the effect of sharia compliance and Islamic corporate governance on the financial health of Islamic banking in 2013-2018. The population of this study is Sharia Banking that registered at Bank Indonesia (BI) and Otoritas Jasa Keuangan (OJK). The sample selection used the purposive sampling method, obtained 42 unit of analysis. The analized method used is multiple linier regression The result of this research indicate Islamic income and Islamic investment partially have a significant effect on the financial health of Islamic banking in the same period. Whereas profit sharing financing, zakat ratio, implementation of the duties and responsibilities of the sharia supervisory board, implementation of the duties and responsibilities of board directors, implementation of the internal audit functions and the application of an external audit functions have no significant effect on the financial health of the sharia banking in the 2013 to 2018 period. Keywords: Sharia Compliance, Islamic Corporate Governance, Financial Health, Sharia Banking.

KOMPARASI AKURASI MODEL M-SCORE DAN Z-SCORE DALAM MENDETEKSI FRAUDULENT FINANCIAL REPORTING: Dibuat oleh Dian Islamiyati (Magister Akuntansi Universitas Muhammadiyah Surakarta), Djauhar Edi Purnomo (Prodi Akuntansi FEB Universitas Muhammadiyah Pekajangan Pekalongan) Djauhar Edi Purnomo; Dian Islamiyati
Neraca Vol. 17 No. 1 (2021): NERACA
Publisher : FEB Universitas Muhammadiyah Pekajangan Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48144/neraca.v17i1.591

Penelitian ini bertujuan untuk membuktikan secara empiris akurasi dua model Fraudulent Financial Reporting antara analisis M-Score dan Z-Score pada perusahaan Manufaktur yang Listing di Bursa Efek Indonesia Periode 2018-2019. Jenis penelitian ini ialah penelitian kuantitatif dan data yang digunakan ialah data sekunder. Populasi penelitian ini ialah seluruh perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) periode 2018-2019. Teknik pengambilan sampel dilakukan dengan teknik purposive sampling. Berdasarkan kriteria yang telah ditetapkan, diperoleh sampel sebanyak 53 perusahaan dengan tahun pengamatan 2 tahun. Jumlah data uang diteliti 106 laporan perusahaan. Hasil dari penelitian ini, berdasarkan perhitungan menggunakan M-Score terdapat 67 perusahaan tergolong manipulator. Sedangkan berdasarkan perhitungan menggunakan Z-Score terdapat 49 perusahaan tergolong fraud/kebangkrutan. Hasil perhitungan tingkat akurasi dan tipe error model M-Score dan Z-Sore yang telah dilakukan menunjukkan bahwa tingkat akurasi model m-score sebesar 37% dengan tipe error sebesar 60% sedangkan tingkat akurasi model z-score sebesar 64% dengan tipe error 40%. Namun menurut hasil uji beda Z antara kedua model, angka tersebut tidak menjelaskan tingkat akurasi Z-Score lebih tinggi dari M-Scrore karena tidak terdapat perbedaan M-Score dan Z-Score pada pengujian fraudulent financial reporting. Kata Kunci: Fraudulent Financial Reporting, Benish M-Score, Altman Z-Score

PENGARUH NON PERFORMING LOAN DAN DANA PIHAK KETIGA TERHADAP KINERJA KEUANGAN DENGAN E-PAYMENT SEBAGAI VARIABEL MODERASI: Dibuat oleh Dessy Akhirana, Djauhar Edi Purnomo, Tutut Dwi Andayani (Dosen dan Mahasiswa FEB Universitas Muhammadiyah Pekajangan Pekalongan) Tutut Dwi Andayani; Djauhar; Dessy Akhirana
Neraca Vol. 17 No. 1 (2021): NERACA
Publisher : FEB Universitas Muhammadiyah Pekajangan Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48144/neraca.v17i1.595

This study was conducted to determine and analyze the effect of Non-Performing Loans and Third Party Funds on ROA, and to determine the moderating effet of the E-payment variable on the effect of Non-Performing Loans and Third Party Funds on ROA, in banking companies. The independent variables used in this study were NPL and Third Party Funds; the dependent variable was ROA; and the moderating variable was E-payment. This srudy was quantittative study using a population of 43 Conventional Commercial Banks in Indonesia in the period of 2019-2020. The sampling technique used was a purposive samplinng method so thata sample of 28 conventional commercial banks in Indonesia in 2019-2020 was obtained, resulting to the total sample of 56 banking companies. The data analysis technique used in this research was Moderated Regression Analysis and the hypotheses were tested by using SPSS 16.0. The results of the analysis revealed that (1) NPL had a significant negative effect on ROA (2) Third Party Funds had no significant effect on ROA (3) E-payment was not able to moderate or weaken the effect of Non-Performing Loans on Return On Assets and (4) E-payment was able to strengthen Third Party Fund on Return On Assets. Keywords : Non Performing Loan, Third Party Funds, E-PaymenT, Return On Assets

PENGARUH KEPEMILIKAN PUBLIK, UKURAN PERUSAHAAN, UMUR LISTING, JUMLAH DEWAN KOMISARIS INDEPENDEN DAN PROFITABILITAS TERHADAP KETEPATAN WAKTU CORPORATE INTERNET REPORTING PADA PERUSAHAAN SEKTOR KEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA: Dibuat OlehAyu Norfatmawati, Djauhar Edi Purnomo, Rini Hidayah Djauhar Edi Purnomo; ayu norfatmawati; rini hidayah
Neraca Vol. 17 No. 2 (2021): NERACA
Publisher : FEB Universitas Muhammadiyah Pekajangan Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48144/neraca.v17i2.1032

This research aims to determine and analyze the effect of public ownership, company size, age of listings, number of independent commissioners, and profitability on the timeliness of corporate internet reporting in financial sector companies listed on the Indonesia Stock Exchange. The sample used in this study is financial sector companies listed on the Indonesia Stock Exchange with the sample collection technique used purposive sampling with the amount of final sample to 50 companies that meet the criteria. The data used are secondary data from the official page on the Indonesia Stock Exchange. The analytical tool used in this study is logistic regression analysis using Microsoft Excel and SPSS 16. The result of this study indicate that partially the variable of public ownership, age of listings, number of independent commissioners, and profitability has no effect on the timeliness of corporate internet reporting. While the company size have a significant effect on the timeliness of corporate internet reporting. And the simultaneously that the variable of public ownership, company size, age of listings, number of independent commissioners, and profitability have a significant effect on the timeliness of corporate internet reporting. Keywords : Public Ownership, Company Size, Age of Listings, Number of Independent Commissioners, and Profitability, Timeliness of Corporate Internet Reporting.

PENGARUH LINGKUNGAN KERJA, MOTIVASI, KOMPENSASI TERHADAP KINERJA KARYAWAN MELALUI JOB SATISFACTION PADA KARYAWAN PT BPR BKK TAMAN PERSERODA PEMALANG: Dibuat Oleh Indah Prima Lestari, Djauhar Edi Purnomo, R Irawan S irawan supriyatno; djauhar edi; indah prima
Neraca Vol. 17 No. 2 (2021): NERACA
Publisher : FEB Universitas Muhammadiyah Pekajangan Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48144/neraca.v17i2.1033

This research was carried out to determine the effect of work environment, motivastion and compensation on performance through job satisfaction as an intervening variable PT BPR BKK TAMAN Perseroda, This study used porposive sampling technique where the selected sample was 50 respondents who were employees of PT BPR BKK TAMAN Perseroda, a financial services provider company, the date were analyzed throught Structural Equation Modeling (SEM), method and SMARTPLS 3 dfe to the small number of targeted respondent from result of the study, it was found that the environment, motivation, and compensation had a significant effect on job satisfaction and employee performance, beside job satisfaction had a significant effect on performance moreover the intervening varable namely job satisfaction could partially moderate exogenous variable Keyword: work environment, work motivation, compensation, performance, job satisfaction

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

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

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

EKONOMI TEKNIK PADA BENGKEL PERMESINAN DAN LAS (Studi Kasus Bengkel Las “Sumber Rejeki” Kota Pekalongan): Dibuat oleh Djauhar Edi Purnomo dan Akhmad Pujiono Djauhar Edi Purnomo; Akhmad Pujiono
Neraca Vol. 18 No. 1 (2022): NERACA
Publisher : FEB Universitas Muhammadiyah Pekajangan Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48144/neraca.v18i1.1188

Bengkel Permesinan dan Las “ Sumber Rejeki ” merupakan salah satu bengkel di Kota Pekalongan yang bergerak dibidang permesinan dan pengelasan, salah satu produk yang dihasilkan seperti pagar rumah, kanopi, jendela, pintu dan sebagainya. Pembuatan produk pada usaha ini sudah menggunakan mesin-mesin perkakas diantaranya mesin gerinda, mesin potong, mesin bor, inverter las. Masa produktif dari mesin perkakas tersebut kurang lebih sekitar 5 tahun. Penelitian ini bertujuan untuk mengetahui studi kelayakan pada usaha bengkel permesinan dan las dilihat dari sisi ekonomi teknik. Hal ini dilakukan untuk menghindari resiko kerugian, mempermudah perencanaan, memudahkan pelaksanaan pekerjaan, memudahkan pengawasan serta memudahkan pengendalian. Metode yang digunakan dalam penelitian ini meliputi biaya produksi, harga pokok produksi, titik impas dan kelayakan usaha yang meliputi Net Present Value (NPV), Benefit Cost Ratio Analysis (Net B/C), dan Payback Period (PBP). Berdasarkan analisis ekonomi pada umur proyek lime tahun didapatkan biaya produksi sebesar Rp. 353.958.166 / bulan, Harga Pokok Produksi (HPP) sebesar Rp. 29.496.513/unit, nilai titik impas sebesar 10 unit produk/bulan, NPV sebesar Rp. 267.042.991/tahun, Net B/C sebesar1,02 dan PBP selama 4 bulan.

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