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INDONESIA
Jurnal Dinamika Ekonomi dan Bisnis
Published by Universitas Islam Nahdlatul Ulama Jepara
ISSN : 16938275     EISSN : 25485644     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Dinamika Ekonomi dan Bisnis diterbitkan oleh Fakultas Ekonomi dan Bisnis UNISNU Jepara menyajikan artikel ilmiah di Bidang Ekonomi dan Bisnis baik umum maupun syariah.
Arjuna Subject : -
Articles 7 Documents
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Search results for , issue "Vol 14, No 1 (2017)" : 7 Documents clear
PENGARUH DIVERSIFIKASI PERUSAHAAN DAN PRAKTIK MANAJEMEN LABA TERHADAP STRUKTUR MODAL Fatimah Zahrah; Dul Muid; Tri Jatmiko Wahyu Prabowo
Jurnal Dinamika Ekonomi & Bisnis Vol 14, No 1 (2017)
Publisher : Universitas Islam Nahdlatul Ulama Jepara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34001/jdeb.v14i1.568

Abstract

Capital structure is to balance or compare between external (long term capital) and internal capital. This study aims to provide insight into the relationship between corporate diversification and earnings management practices on capital structure at manufacturing companies listed on the Indonesia Stock Exchange (IDX). The variables include international market diversification, product diversification, asset-based management, project-based revenue management, and income smoothing. Sampling method used is purposive sampling technique. It is chosen 41 manufacturing companies as the sample. This research divides the sample into two sub-samples, i.e. multinational corporation diversification (MND) and domestic company diversification (DCD). The analysis used is multiple regression analysis preceded by the classical assumption test.The results of data analysis show that international market diversification, product diversification, asset based management, project-based revenue management, and income smoothing have a significant effect on capital structure on MND or DCD. Struktur modal adalah menyeimbangkan atau membandingkan antara modal eksternal (jangka panjang) modal dengan modal internal. Penelitian ini bertujuan untuk memberikan wawasan tentang hubungan antara diversifikasi perusahaan dan praktik manajemen laba terhadap struktur modal pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI). Variabel yang diteliti antara lain diversifikasi pasar internasional, diversifikasi produk, manajemen berbasis aset, manajemen pendapatan berbasis proyek, dan perataan laba. Metode pengambilan sampel yang digunakan dalam penelitian ini adalah metode purposive sampling. Sampel yang dipilih dalam penelitian ini sebanyak 41 perusahaan manufaktur. Penelitian ini membagi sampel menjadi dua sub sampel, yaitu diversifikasi perusahaan multinasional (MND) dan diversifikasi perusahaan domestik (DCD). Analisis yang digunakan adalah analisis regresi berganda didahului dengan uji asumsi klasik. Hasil analisis data menunjukkan bahwa diversifikasi pasar internasional, diversifikasi produk, pengelolaan pendapatan berbasis aset, manajemen pendapatan berbasis proyek, dan perataan laba memiliki pengaruh yang signifikan terhadap struktur modal terhadap MND atau DCD.
IMPLEMENTASI MANAJEMEN STRATEGIK PENGELOLAAN ZAKAT PRODUKTIF DI LEMBAGA KEUANGAN PUBLIK ISLAM (STUDI PADA DOMPET DHUAFA YOGYAKARTA) Fajar Fandi Atmaja; Rahmani Timorita Yulianti; Martini Dwi Pusparini; Nurul Wulandari Putri; Naili Jannati
Jurnal Dinamika Ekonomi & Bisnis Vol 14, No 1 (2017)
Publisher : Universitas Islam Nahdlatul Ulama Jepara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34001/jdeb.v14i1.569

Abstract

One type of philanthropy in Islam is zakah. In general, the distribution of zakah can assist in alleviating poverty problem. Public financial institutions such as BAZ and LAZ as a non-profit financial institutions have an important role in the management of zakat funds. Along with the development of today's management, now many LAZ using differentpatterns in the zakat funds management, including strategic management. This study aims to determine the implementation of the strategic management of Islamic public financial institutions and strategies applied in the management of productive zakah.Thi study belongs to field research with descriptive-qualitative approach. The subject of the study is Dompet Dhuafa Yogyakarta. Data collecting is done by interview and documentation. This method is used to deduce the results of the study on the implementation of the strategic management of productive zakah fund management in Dompet Dhuafa Yogyakarta.The result of the research shows that Dompet Dhuafa Yogyakarta has implemented strategic management in productive zakah management. From the analysis of company profiles and environmental analysis, it is known that strength, weakness, opportunities, and threats overall  illustrate that Dompet Dhuafa Yogyakarta are in a strong position because of the level of opportunity dominance is more than the threat it faces. It also indicates that the Dompet Dhuafa Yogyakarta can continue to grow. Grand strategies applied by Dompet Dhuafa Yogyakarta include: expanding programs and networks in fundraising and utilization, upgrading excellent customer service, building strategic alliances for resource mobilization and advocacy, building ICT systems, internal controls, transparency and accountability, and building a human resource management system.
INDIKASI MORAL HAZARD PADA PEMBIAYAAN MUDHARABAH DAN MURABAHAH PADA BANK UMUM SYARIAH DI INDONESIA Siti Aisiyah Suciningtias
Jurnal Dinamika Ekonomi & Bisnis Vol 14, No 1 (2017)
Publisher : Universitas Islam Nahdlatul Ulama Jepara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34001/jdeb.v14i1.570

Abstract

This study aims to analyze the presence of Moral Hazard indications on Mudaraba and Murabaha Financing at Islamic Banks in Indonesia. It uses the NPF variable to measure the moral hazard indication. If the NPF is high, then there will be indications of moral hazard; but if the value of the NPF is low, then there will be no indication of moral hazard on Islamic banking. The population in this research is the Islamic banking in Indonesia in the period of 2007 to 2012. The sampling method is purposive sampling technique with the following criteria: First, Islamic banks which are enrolled in Legal Islamic Banks database; Second, Islamic banks which publish their Quarter financial statements during the period of 2007 – 2012; Third, Islamic Banks that have complete variable database to be studied. The data taken is the data that produces a positive return value. So, the numbers of sample that pass several measurements are defined. It is found 3 Islamic banks used as sample: BMI, BMSI, and BSM. The analyses used in this study are multiple linear regressions and using the SPSS software. The independent variables of the study are the growth of GDP, the return ratio of Mudaraba financing compared with the return of total financing (RR) and the Return Ratio of murabaha receivables allocation compared with the Return of Total Financing (RF).The findings show that the GDP (X1) has a negative and significant influence. This negative influence shows that there is no indication of moral hazard in Islamic banks in terms of macroeconomic. Meanwhile, RR (X2) has a positive and significant influence toward the NPF. It means that there is indication of moral hazard in Islamic banks related to mudaraba financing. However, RF (X3) has a positive but not significant influence toward the NPF. It means that the RF variable has no influence on the NPF. So that, the RF variable cannot prove that there is an indication of moral hazard in Islamic banking. Generally, it can be concluded that Islamic banking in Indonesia tends to choose a smaller risk in murabaha financing. In murabaha financing, the risk of moral hazard is lower than in mudharabah financing. Banks tend to be more focus on murabaha financing so as to better carry out maintenance of the debtor. 
MODEL IMPLEMENTASI SAK ETAP PADA LEMBAGA KEUANGAN MIKRO DI KABUPATEN JEPARA Fatchur Rohman
Jurnal Dinamika Ekonomi & Bisnis Vol 14, No 1 (2017)
Publisher : Universitas Islam Nahdlatul Ulama Jepara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34001/jdeb.v14i1.571

Abstract

Penelitian ini merupakan penelitian deskriptif kuantitatif yangbertujuan untuk mengidentifikasi model implementasi SAK ETAPpada Asosiasi Pengusaha Kayu Jepara BMT - HPKJ yangmeliputi penyajian laporan keuangan sesuai dengan BMT HPKJdan SAK ETAP. Metode yang digunakan adalah penyajiandeskriptif kuantitatif dari analisis laporan yang telah dilakukan diBMT HPKJ. Hasil analisis menunjukkan bahwa BMT HPKJ tidakmenerapkan SAK ETAP secara lengkap, hal itu terlihat dari jenislaporan keuangan yang hanya mencakup neraca dan laba rugisedangkan komponen laporan keuangan di SAK ETAP meliputiNeraca, Laporan Laba Rugi, Arus Kas , Change Capital dancatatan tentang lapora finansial. Sehubungan dengan penyajianBMT HPKJ yang belum sepenuhnya diadopsi untuk penyajianakun dalam penyusunan laporan keuangan tersebut belumlahlengkap.
ANALISIS KOMPARASI LEMBAGA KEUANGAN MIKRO (LKM) DALAM PENYALURAN KREDIT ‎MIKRO MENURUT PREFERENSI USAHA MIKRO DI KOTA SEMARANG Achma Hendra Setiawan
Jurnal Dinamika Ekonomi & Bisnis Vol 14, No 1 (2017)
Publisher : Universitas Islam Nahdlatul Ulama Jepara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34001/jdeb.v14i1.566

Abstract

AbstractThe existence of Micro Finance Institution (MFI) can not be separated from the development of micro enterprises. The limited access to financing sources faced by micro-enterprises is due to their reliance on informal sources of finance. Micro-enterprises only earn 22.14 percent of working capital from formal microfinance institutions. This study aimed to analyze the comparison between micro credit channeled by MFIs such as KSP / USP, BPR, BMT and micro credit preferences of micro enterprises in Semarang. The analytical tool used in this study was MANOVA analysis, to find the difference in preference between microcredit channeled by MFIs such as KSP / USP, BPR, BMT consisting of credit procedures, interest rate, and collateral. Based on the results of MANOVA data processing, credit and collateral procedure variables significantly had different preferences among MFIs such as KSP / USP, BPR, and BMT. It means that micro businesses consider credit and mortgage procedures more than interest rates. KSP / USP had a special quality in easy credit procedures and BMT was in low interest rate (revenue sharing). Otherwise, the BPR did not have a special quality, it operates like any other bank as usual. Keberadaan Lembaga Keuangan Mikro (LKM) tidak lepas dari perkembangan usaha mikro. Keterbatasan akses sumber pembiayaan yang dihadapi oleh usaha mikro disebabkan mereka bergantung pada sumber pembiayaan informal. Usaha mikro hanya memperoleh 22,14 persen modal kerja dari lembaga keuangan mikro formal. Penelitian ini bertujuan untuk menganalisis perbandingan antara kredit mikro yang disalurkan oleh LKM seperti KSP / USP, BPR, BMT dan preferensi kredit mikro usaha mikro di Kota Semarang. Alat analisis yang digunakan dalam penelitian ini adalah analisis MANOVA, untuk menemukan perbedaan preferensi antara kredit mikro yang disalurkan oleh LKM seperti KSP / USP, BPR, BMT yang terdiri dari prosedur kredit, suku bunga, dan agunan. Berdasarkan hasil pengolahan data dengan MANOVA, variabel prosedur kredit dan agunan secara signifikan memiliki preferensi berbeda antara LKM seperti KSP / USP, BPR, dan BMT. Artinya usaha mikro lebih mempertimbangkan prosedur kredit dan agunan daripada suku bunga. KSP / USP memiliki kualitas khusus dalam prosedur kredit yang mudah dan BMT memiliki kualitas khusus dengan tingkat bunga rendah (revenue sharing). Jika tidak, BPR tidak memiliki kualitas khusus, ia beroperasi seperti bank lain seperti biasa. 
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI MINAT PEGAWAI MELAKUKAN TINDAKAN WHISTLE-BLOWING DENGAN REWARD MODEL SEBAGAI VARIABEL MODERATING Siti Aliyah; Ichwan Marisan
Jurnal Dinamika Ekonomi & Bisnis Vol 14, No 1 (2017)
Publisher : Universitas Islam Nahdlatul Ulama Jepara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34001/jdeb.v14i1.572

Abstract

This study aims to examine the influence of attitude on whistle-blowing, organizational commitment, personal cost, and the seriousness of fraud against the whistle-blowing interests of civil servants in Jepara regency government with rewards model as moderating variables. The data used in the research is the primary data collected through a questionnaire survey. The population is all Civil Servants (PNS) consisting of 1718 people working in the 30 local administrations’ working unit (SKPD) in Jepara regency. With simple random sampling calculated by the Slovin formula, it is obtained 95 people as sample. The analysis technique used is by using Moderating Regression Analysis (MRA). The results of this study show that personal cost and the seriousness of fraud affect significantly on employee’s interest in doing whistle blowing partially, while attitude and organizational commitment variable have no significant effect. The rewards model is not able to moderate the influence of four independent variables on the employee’s interest in doing whistle blowing.
PENGARUH INTELLECTUAL CAPITAL & KEPEMILIKAN INSTITUSIONAL TERHADAP NILAI PERUSAHAAN Lestari Lestari; Agus Munandar
Jurnal Dinamika Ekonomi & Bisnis Vol 14, No 1 (2017)
Publisher : Universitas Islam Nahdlatul Ulama Jepara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34001/jdeb.v14i1.567

Abstract

Penelitian ini bertujuan untuk menguji pengaruh intellectual capital dan kepemilikan institusional terhadap nilai perusahaan. Populasi yang digunakan dalam penelitian ini adalah seluruh perusahaan manufaktur yang terdaftar di BEI dari tahun 2010-2014. Data yang digunakan di penelitian ini adalah data keuangan dari tahun 2010-2014, sebesar 160 perusahaan. Pengujian data penelitian menggunakan model regresi panel data. Setelah dilakukan pengujian chow test dan hausman test, metode yang paling layak untuk regresi adalah metode fixed effect. Penelitian ini menunjukkan bahwa intellectual capital memiliki pengaruh negative dan signifikan terhadap nilai perusahaan, kepemilikan institusional memiliki pengaruh positif dan signifikan terhadap nilai perusahaan. This study aims to examine the effect of intellectual capital and institutional ownership on the company’s value. The population used in this study is all manufacturing companies listed in Indonesia Stock Exchange from 2010 to 2014. The main data used in this research is the financial data from 160 companies in 2010 to 2014. For examining data, this research uses panel data regression model. After running chow test and hausman test, the most suitable method for the regression is fixed effects method. This research shows that intellectual capital has negative and significant influence, while institutional ownership has positive and significant influence on the company’s value.

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