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CORPORATE SOCIAL RESPONSIBILITY : DIMENSI DAN PERSPEKTIF DALAM PENELITIAN-PENELITIAN EMPIRIS Santosa, R. Ery Wibowo Agung
VALUE ADDED | MAJALAH EKONOMI DAN BISNIS Vol 8, No 2 (2012): Vallue Added - Manajemen Unimus
Publisher : VALUE ADDED | MAJALAH EKONOMI DAN BISNIS

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Abstract

This paper is a literature study that collects evidence of empirical research on CSR program.  Studies on the dimensions of the CSR this opens a new understanding of the breadth of the horizon CSR which include dimensions of environmental, social, stakeholder, economic, and vouluntir. But interesting that empirical studies specifically with accounting background science proves that all these dimensions ultimately lead to a motive or conduct economic dimension Keywords : Corporate Social Resposibility (CSR), Economic Dimension
PENGARUH PEMBINAAN KEROHANIAN, PEMAHAMAN RIBA DAN BANK SYARIAH TERHADAP SIKAP PEDAGANG KECIL DALAM MENGHINDARI RENTERNIR R. Ery Wibowo Agung Santosa; Setia Budhi Wilardjo
PROSIDING SEMINAR NASIONAL & INTERNASIONAL 2016: PROSIDING KONTRIBUSI HASIL PENELITIAN DAN PENGABDIAN MASYARAKAT DALAM PROGRAM SUSTAINABLE DEVE
Publisher : Universitas Muhammadiyah Semarang

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Abstract

Dilihat dari sisi cost capital atau biaya modal, pilihan pembiayaan modal dengan meminjam uang dari renternir bunganya sangat tinggi. Sedangkan dari sisi legalitas keberadaan renternir melanggar hukum karena bertentangan dengan undang-undang perbankan yang berlaku (UU No. 16 tahun 1998). Sehingga meminjam uang dari renternir untuk kepentingan usaha selain beresiko secara hukumjugadapatmenimbulkan ketidakpastian usaha bila kelak dikemudian hari terjadi perselisihan hutang piutang. Untuk itu penting bagi pedagang kecil memupuk sikap menghindari pinjaman renternir. Pembinaan kerohanian, pemahaman riba, dan bank syariah diharapkan dapat memperkuat sikap pedagang keciltersebut. Tujuan utama penelitian ini adalah menganalisis pengaruh pembinaan kerohanian, pemahaman riba dan bank syariah terhadap sikap pedagang kecil dalam menghindari pinjaman renternir. Diharapkan hal ini dapat memacu pertumbuhan usaha kecil yang memiliki dampak langsungterhadap pertumbuhan ekonomi nasional. Populasi dalam penelitian ini adalah pedagang kecil di kota Semarang. Data sampel diambil dengan mengunakan metode survei dengan kuesioner (self report)kemudian dianalisis dengan menggunakan regresi berganda. Hasil luaran penelitian inidiharapkan dapat dijadikan referensi untuk penelitian lanjutan dan menambah pengayaan bahan ajar, untuk publikasi ilmiah jurnal nasional terakreditasi, dan juga seminar ilmiah nasional untuk publikasi hasil penelitian.Kata kunci: bank syariah, pembinaan kerohanian, riba, sikap
ANALISIS SIKAP RASIONAL PEDAGANG KECIL DALAM MENOLAK PINJAMAN MODAL DARI RENTERNIR R. Ery Wibowo Agung Santosa; Setia Budhi Wilardjo
PROSIDING SEMINAR NASIONAL & INTERNASIONAL 2017: PROSIDING IMPLEMENTASI PENELITIAN PADA PENGABDIAN MENUJU MASYARAKAT MANDIRI BERKEMAJUAN
Publisher : Universitas Muhammadiyah Semarang

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Abstract

THE EXISTENCE RENTERNIR UNLAWFUL BECAUSE CONTRARY TO THE banking legislation in force in Indonesia (Law No. 16 of 1998). From the viewpoint of Islam renternir synonymous with usury.Riba is haraam. Borrowing money from renternir for business purposes may increase the risk of law and of the cost of capital is very expensive because of higher interest rates.The main objective of this study was to analyze the impact of usury understanding, spiritual guidance, and understanding of Islamic banks on the attitudes of small traders in avoiding capital loan of renternir. The results of this study found evidence that the attitude of traders to reject capital financing from a loan shark is a rational choice. This is consistent with the theory that human agency is assumed to act rationally in accordance with economic motives (M Jensen and W. Meckling, 1976). Neo-classical theory states that rational action leads to material benefits or utility (Etzioni, 1986 and 1988). But the interesting thing in this study is the attitude of small traders are not affected by the understanding of Islamic banks. Keywords: Islamic banks, spiritual guidance, usury, attitude
CORPORATE SOCIAL RESPONSIBILITY : DIMENSI DAN PERSPEKTIF DALAM PENELITIAN-PENELITIAN EMPIRIS R. Ery Wibowo Agung Santosa
Value Added : Majalah Ekonomi dan Bisnis Vol 8, No 2 (2012): Value Added : Majalah Ekonomi dan Bisnis
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (464.998 KB) | DOI: 10.26714/vameb.v8i2.718

Abstract

This paper is a literature study that collects evidence of empirical research on CSR program.  Studies on the dimensions of the CSR this opens a new understanding of the breadth of the horizon CSR which include dimensions of environmental, social, stakeholder, economic, and vouluntir. But interesting that empirical studies specifically with accounting background science proves that all these dimensions ultimately lead to a motive or conduct economic dimension Keywords : Corporate Social Resposibility (CSR), Economic Dimension
ANALISIS RELIGIUSITAS, PEMAHAMAN PRODUK DAN SISTIM PEMBIAYAAN SYARIAH DENGANSIKAP PENGUSAHA R. Ery Wibowo Agung Santosa; Andwiani Sinarasri
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

Along with the movement launched by the government of Islamic economics in 2013 it shows that Islamic economic sector shows an important role in sustaining economic growth. Islamic banks is one of the pillars of the economy which is expected to drive economic growth through strengthening capital. It is important for entrepreneurs to understand the products and financing mechanismssyariah.  The syaria bank is expected can establish a joint venture partner with a productive entrepreneur. The main purpose of research iniadalah analyze the effect of understanding of the product and the financing system for the results in the Islamic bank with the attitude of entrepreneurtowards financing in Islamic banks through relegiusitas as pemoderating. It is hoped thiscan spur the growth of Islamic finance which have a direct impact on national economic growth. Thepopulation is Muslim businessman in Semarang. The data samples are taken using the method ofquestionnaire survey (self-report) and then analyzed using multiple regression to test the hypothesis ofthe absolute value of the difference Frucot and Shearon. Outcomes of this study are expected to add tothe enrichment of teaching materials for academics, increase the repertoire of research on Shariahbased banking system, contribute ideas and research results to the managers of Islamic banking, contribute ideas and empirical evidence to researchers about the continued operation of Islamic banks.Keywords: Relegiusitas, attitude,understanding
ANALISIS RELIGIUSITAS, PEMAHAMAN PRODUK DAN SISTIM PEMBIAYAAN SYARIAH DENGAN SIKAP PENGUSAHA R. Ery Wibowo Agung Santosa
PROSIDING SEMINAR NASIONAL & INTERNASIONAL 2015: Prosiding Bidang Sosial Ekonomi dan Psikologi The 2nd University Research Colloquium
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (282.517 KB)

Abstract

Along with the movement launched by the government of Islamic economics in 2013 it shows that Islamic economic sector shows an important role in sustaining economic growth. Islamic banks isone of the pillars of the economy which is expected to drive economic growth through strengthening capital. It is important for entrepreneurs to understand the products and financing mechanisms syariah. The syaria bank is expected can establish a joint venture partner with a productive entrepreneur. The main purpose of research iniadalah analyze the effect of understanding of the product and the financing system for the results in the Islamic bank with the attitude of entrepreneur towards financing inIslamic banks through relegiusitas as pemoderating. It is hoped this can spur the growth of Islamic finance which have a direct impact on national economic growth. The population is Muslim businessman in Semarang. The data samples are taken using the method of questionnaire survey (self-report) and then analyzed using multiple regression to test the hypothesis of the absolute value of the difference Frucot andShearon. Outcomes of this study are expected to add to the enrichment of teaching materials for academics, increase the repertoire of research on Shariah-based banking system, contribute ideas and research resultsto the managers of Islamic banking, contribute ideas and empirical evidence to researchers about the continued operation of Islamic banks Keywords : Relegiusitas, attitude,understanding
Determinan Lag Laporan Audit pada Perusahaan Manufaktur Maulida, Ilham; Santosa, R. Ery Wibowo Agung; Sukesti, Fatmasari
Prosiding Seminar Nasional Unimus Vol 7 (2024): Transformasi Teknologi Menuju Indonesia Sehat dan Pencapaian Sustainable Development G
Publisher : Universitas Muhammadiyah Semarang

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Abstract

Studi ini memiliki tujuan untuk akumulasi data tentang dampak variabel independen Kesempatan modal, Daya laba, Parameter Firma, Parameter Badan Audit, Kesan Audit, Era Firma terhadap variabel dependen Lag Informasi Audit. Jenis studi yang digunakan dalam studi ini dalam ialah kuantitatif dan memiliki populasi firma manufaktur sub sektor industry food and baverage yang terdaftar di (BEI) pada tahun 20192023. Dalam studi ini terdapat 130 sampel dari 26 firma manufaktur sub sektor industry food and baverage yang terdaftar di BEI pada tahun 2019-2023. Beralaskan hasil pengujian hipotesis studi yang telah dilakukan menunjukkan bahwa Parameter Firma berefek negatif terhadap lag informasi audit. Sedangkanvariabel lainnya tidak berefek terhadap lag informasi audit.Kata Kunci : Kesempatan modal, daya laba, parameter Firma, parameter badan audit, kesan audit, era Firma, lag informasi audit.