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Journal : PERMANA

PERSEPSI PROFESI AKUNTAN TENTANG PENTINGNYA ETIKA DAN TANGGUNG JAWAB SOSIAL UNTUK PENCAPAIAN TUJUAN PERUSAHAAN Utami, Yuni; Mubarok, Abdullah
PERMANA Vol 4, No 1 (2012): Agustus
Publisher : PERMANA

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Abstract

The research is aimed to know (1) how perception to accountant profession (lecturers, management accountants, students) abaut the interesting ethics and social responsibility to reach corporate goals. (2) are there significant difference to perception between each the accountant profession components. Perception between accountant profession abaut the interesting ethics and social responsibility to reach corporate goals is analyzed by comparing with the total of counting score to each component of respondents and the total of ideal score. Than it is interpreted by interpretation score cretaria. The difference of perception between each the accountant profession components is analyzed by Analysis of Variance (ANOVA) methods ( post hoc test ). The research show that commonly the  accountant profession have good perception abaut the interesting ethics and social responsibility to reach corporate goals. From the third component, lecturer have the most good perception. Maybe, the lecturer not only teachs but also educates ethics. The studies also resumes that there is not  siginificant difference to perception between each the accountant profession components  (lecturers, management accountants, students).   Keyword: perception, accountant profession, lecturers, management accountants, Students, ethics, social responsibility
ANALISIS KINERJA PEMBIAYAAN MURABAHAH PADA PERBANKAN SYARIAH PASCA BERLAKUNYA UNDANG-UNDANG “PENGHAPUSAN PAJAK BERGANDA” Utami, Yuni; Mubarok, Abdulloh
PERMANA Vol 5, No 2 (2014): Februari
Publisher : PERMANA

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Abstract

This study aims to obtain empirical findings regarding: 1. performance growth of Murabaha financing in Islamic banking after the enactment of UU No. 42 tahun 2009. 2. Whether there is a significant difference between the performance of Murabaha financing on Islamic banking before and after the enactment of UU No. 42 tahun 2009. 3. Effectiveness of the implementation of UU No. 42 tahun 2009, especially related to financial performance improvement of Islamic banking. The type of the data is secondary data that is of value (rupiah) Murabaha financing in Islamic banking in each month during the period April 2007 to March 2010 and the period April 2010 to March 2013. 1 April 2010 is the dividing line between the two variables because that date is the date of the enactment of UU No. 42 tahun 2009 on the Third Amendment UU No. 8 tahun 1983 on Value Added Tax on Goods and Services and Sales Tax on Luxury Goods. To test the hypothesis, the research use the statistical test Paired sample t-test. This is because the sample will be compared to the mean is paired samples (paired). The results of this study concluded that there are significant differences between the performance of murabaha financing in Islamic banking before and after the enactment of UU No. 42 tahun 2009. It also shows that the implementation of UU No. 42 tahun 2009 effective enough to improve the performance of Islamic banking, particularly with respect to the performance of murabaha financing.Keywords: Murabaha Financing, UU No. 42 tahun 2009, Islamic Banking, Double Taxation
Co-Authors Abdullah Mubarok Abdulloh Mubarok Adelia Meysa Putri, Ni Luh Made Agus Santoso Agus suprijono Aji, Wendi Yonspia Alfiyah, Neti Amalia, Amara Amaliyah, Tika Amin Prohatomo, Yudit Amirah Amirah Amirah, Amirah Anastasia, Elza Aldilla Asyifa, Ade Julia Awallia Oktaviani, Nur Azzah, Hasna Afifah Baihaqi Fanani Berliana, Lusy Fina D.A, Syafira Rizki Dani Puji Pangesti Dewi Indriasih Dewi, Dea Rosa Kusuma Dewi, Risma Arlia Sinta Esih Jayanti Evelyn, Jane Fahreza, Viki Faiz Irsyad Prasetyo Fany, Firyal Afria Faradila, Afrida Fifin Faridah Faridah Fawwas, Muhammad Rafi Federova, Ananda Silva Firmansyah, Fahmi Giri, Kadek Risna Puspita Gunistiyo, Gunistiyo Gunistyo, Gunistyo Hartono, Galatia Yesa Hengky Setiawan Hidayah, Lisna Ilham Ramadhan Nasution, Ilham Ramadhan Ira Maya Hapsari Jaka Waskita Jaka Waskito Jane Evelyn Listia Andela, Salsabila M Faqihudin Maju Binoto, Maju Maulida Berniz, Yulis Mei Rani Amalia Mohammad Arridho Nur Amin Muhammad Siddik Erdi Wicaksono Mulyaningsih K, Naomi Sri Najmudin Namira Ufrida Rahmi Neni Hendaryati Niken Wahyu Cahyaningtyas Ningrum, Eftika Riya Nur, Alny Miladia Oktaviani, Nur Awallia Pebrilian, Nelsa Permananingrum, Adila Prasetya, Victor Prasetyono, Agus Rahmawati, Septiana Galuh Riyadi, Ragil Anwar Rosalina Rozi, Facrul Sari, Metty Singgar Satria Ganefi, Hadi Setiani, Risma Meilana Setiawan, Hengky Siti Maghfiroh Sofhian Sofhian Sri Murdiati Sri Murdiati Sri Wahyuni Trisna, Ni Made Sukron, Muchamad Suwandi Tabrani . Titik Sugianti Utami, Galuh Mega Wahyu Cahyaningtyas, Niken Wirayudha, Akhira Wiyanti, Sari Yuniarti Herwinarni Yustina Rahmawati, Ika