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Jurnal Dinamika Ekonomi dan Bisnis
ISSN : 16938275     EISSN : 25485644     DOI : -
Core Subject : Economy,
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.
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Articles 7 Documents
Search results for , issue "Vol 20, No 2 (2023)" : 7 Documents clear
Penerapan Standar Akuntansi Keuangan Entitas Mikro Kecil Menengah Pada Usaha Budidaya Lele Pak Kasanun Cicik Sarani
Jurnal Dinamika Ekonomi dan Bisnis Vol 20, No 2 (2023)
Publisher : Universitas Islam Nahdlatul Ulama Jepara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34001/jdeb.v20i2.4604

Abstract

Pak Kasanun's catfish farming business is located in the subdistrict of Akun, Kepanjenkidul District, Blitar City. This business has been running since 1997. Financial management in a business is the main problem in the development of MSMEs. Simple accounting is still used by many MSMEs. Financial reports that refer to standards are still not understood by MSME players. Looking at the company's financial condition, knowledge of financial reporting is very important. On January 1 2018, a new accounting standard was issued, especially for MSMEs, namely FAS MSMEs (Financial Accounting Standards for Micro, Small and Medium Entities). Accounting standards are published by the Accounting Standards Board. This research aims to enable MSME players to prepare financial reports correctly and in accordance with standards. Financial reports that comply with standards can be used by business owners to evaluate business performance, attract investors, and so on. The descriptive qualitative method is used by researchers to conduct this research. The researchers conducted interviews and observations at the research field, then the data obtained by the researchers was processed and financial reports were prepared by referring to FAS MSMEs. In the research process, the researchers encountered obstacles that caused business actors not to carry out records in accordance with FAS MSMEs.
Implementasi Fungsi Mal Dan Fungsi Tamwil Pada Baitul Mal Wa Tamwil (Studi Kasus BMT UGT Sidogiri Kota Malang) Muhammad Saiful Kalam; Titis Miranti
Jurnal Dinamika Ekonomi dan Bisnis Vol 20, No 2 (2023)
Publisher : Universitas Islam Nahdlatul Ulama Jepara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34001/jdeb.v20i2.4037

Abstract

BMT UGT Sidogiri was ranked 6th out of the 100 largest cooperatives in Indonesia in 2019. This is an interesting achievement to study. The study in this research is the implementation of mall and tamwil functions in terms of juridical, organizational and operational aspects. The research was located at the BMT Malang City Branch. The type and research approach used qualitative case studies. Data collection techniques used observation, interviews and documentation. Based on the research results, the juridical aspect explains that BMT UGT Sidogiri has had a cooperative legal entity since 2000. The organizational aspect explains that the implementation of the mall function is controlled and controlled by Amil Zakat Institution of Sidogiri, Pasuruan, while the tamwil function is controlled by BMT for each office. Tamwil operational activities are carried out in accordance with existing procedures and provisions. In addition, the mall's operational activities include the distribution of social funds such as zakat gifts, house renovations, scholarships, and so on. The conclusion of this research is that BMT Malang City Branch has implemented the mall function and its tamwil function simultaneously. The implication is that this research can be used as a reference and point of reference for future researchers who study the implementation of mall and tamwil functions in BMT in terms of juridical, organizational and operational aspects. This research also complements aspects of previous research which only included one or two aspects
Analisa Manajemen Risiko Pada Perusahaan Dagang Potong Ayam: Studi Kasus di PD Adil Ai Solihat; Michael Abraham Siahaan; Alby Silmi Maulidan; Adiasa Tegar Prakoso; Muhammad Alfarisi Habibilah; Syti Sarah Maesaroh
Jurnal Dinamika Ekonomi dan Bisnis Vol 20, No 2 (2023)
Publisher : Universitas Islam Nahdlatul Ulama Jepara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34001/jdeb.v20i2.4023

Abstract

Chicken is a very popular and popular food source around the world. In addition to being delicious and nutritious, the way of livestock and cultivation are also relatively easy. Therefore, many chicken farming and chicken processing businesses were born, which of course are very promising to increase the pocket money pockets of entrepreneurs. Although it sounds easy and fun, in fact, the slaughter chicken processing business still often experiences risks that will hinder the business or even threaten the sustainability of the business. For example, market games, mafia in business, skyrocketing raw material prices, panic buying of the public, dishonest employees and others. The analysis of this research is the management of risk management in the chicken slaughter business of the PD Potong Adil company, where it has experience in managing chicken clocks with business twists and turns and ups and downs and competing in the market. Not only product risks but financial management risks to the risk of skyrocketing chicken prices in the market will also be discussed here. Our research method uses fishbone analysis, a fishbone-shaped diagram which is very easy for all circles to understand.
Meningkatkan Customer Satisfaction Kartu Prabayar Simpati Telkomsel Dengan Service Quality, Brand Trust Dan Customer Experience Nadhifah, Isyfa Fuhrotun; Ali, Ali; Setiawan, Wawan Edi
Jurnal Dinamika Ekonomi dan Bisnis Vol 20, No 2 (2023)
Publisher : Universitas Islam Nahdlatul Ulama Jepara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34001/jdeb.v20i2.4601

Abstract

PT Telkomsel is one of the telecommunications companies that has the widest network compared to its competitors. Telkomsel has quality that is expected to be able to fulfill the desires of its customers. The Simpati card received the top ranking, reflecting the satisfaction and trust of telephone users towards Simpati products and services, so it can be interpreted that the Simpati card is the product most in demand by the public. Customer satisfaction is an important factor that must be achieved by the company in retaining its customers. This study aims to find out how Service Quality, Brand Trust and Customer Experience affect Customer Satisfaction of Telkomsel's Simpati prepaid card. The data analysis method used in this study is a quantitative analysis method. The object of this research is the Telkomsel Sympathy Prepaid Card. The method for determining the sample is purposive sampling, obtaining a sample of 100 people. The results of this study simultaneously that the variables service quality, brand trust and customer experience have an effect on customer satisfaction for Telkomsel prepaid cards, but partially service quality variables have no effect on customer satisfaction. Brand trust has an effect on customer satisfaction. and the customer experience variable influences customer satisfaction.
Analisis Investasi Opportunity Set dan Dividen sebagai variabel Moderasi dalam Faktor Penentu Nilai Pemegang Saham Nurul Fatikhatul Khusna; Aida Nahar
Jurnal Dinamika Ekonomi dan Bisnis Vol 20, No 2 (2023)
Publisher : Universitas Islam Nahdlatul Ulama Jepara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34001/jdeb.v20i2.3669

Abstract

The objective of the research is to examine the influence of Free Cash Flow, Funding Decisions, and Company Size on Shareholder Value with Investment Opportunity Sets and Dividends as moderating variables. This research was quantitative research. The population in this study was manufacturing companies in the consumer goods industry sector that report financial reports on the Indonesian stock exchange for the 2018-2020 period. The sampling technique used non-probability sampling with a saturated sample/census technique. The data analysis technique used multiple linear regression analysis methods with Moderated Regression Analysis (MRA). The results of this research are that the investment decision set is a moderating variable between company size and shareholder value. This means that company size will influence shareholder value if there is a set of investment decisions. If there are no moderating factors, then the determining factor for shareholder value is the funding decision. The free cash flow variables and company size do not affect shareholder value. Meanwhile, dividends are not a moderating variable in determining shareholder value. And the set of investment decisions does not moderate the relationship between free cash flow and funding decisions on shareholder value.
Perlakuan Aset Biologis Berdasarkan PSAK 69 Pada Peternakan Itik Petelur Kholifatul Khoiroh; Dyah Pravitasari
Jurnal Dinamika Ekonomi & Bisnis Vol 20, No 2 (2023)
Publisher : Universitas Islam Nahdlatul Ulama Jepara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34001/jdeb.v20i2.4520

Abstract

The background to this research is that the treatment of biological assets in Pak Susanto's egg-laying duck farm in Dono village, Sendang District, Tulungagung Regency is not accurate. The research aims to analyze the treatment of biological assets on the farm through the application of the Statement of Financial Accounting Standards (SFAS) 69 regarding agriculture, then compare it with before the implementation of SFAS 69. This research was qualitative descriptive research where data was obtained by observation, in-depth interviews, documentation, and triangulation. Data analysis in this research referred to the theory of Miles and Huberman including data reduction, data display, and data conclusion. The research results showed that livestock owners had not applied SFAS 69 to the biological assets being treated. Therefore, there was a difference between before and after the implementation of SFAS 69. The value of the ducks on the duck farm was estimated at IDR 27,000,000 by the owner. After re-measuring the value of biological assets, there was a difference of IDR 17,771,800, with the total yield of biological assets being IDR 44,771,800. The farm owner also had not recorded proper financial reports
Pengaruh Career Stage, Tenure dan Expectancy yang Dimediasi oleh Pengembangan Karir terhadap Kepuasan Kerja Pegawai Negeri Sipil di Polrestabes Semarang Qristin Violinda; Alfionita Cindy Shelena; Bayu Kurniawan
Jurnal Dinamika Ekonomi dan Bisnis Vol 20, No 2 (2023)
Publisher : Universitas Islam Nahdlatul Ulama Jepara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34001/jdeb.v20i2.4592

Abstract

This study aims to examine the effect of career stage, tenure and expectancy mediated by career development on job satisfaction of Civil Servants at Semarang Polrestabes. This type of research uses quantitative research and uses PLS-SEM data analysis techniques with the help of SmartPLS 3.0 software. The sample used was 99 respondents of Semarang Polrestabes. The results showed that: (1) Career stage has no effect on job satisfaction. (2) Tenure has a positive and significant effect on job satisfaction. (3) Expectancy has no effect on job satisfaction. (4) Career development has a positive and significant effect on job satisfaction. (5) Career stage has no effect on career development. (6) Tenure has a positive and significant effect on career development. (7) Expectancy has a positive and significant effect on career development. (8) Career development does not mediate the career stage against job satisfaction. (9) Career development does not mediate tenure against job satisfaction. (10) Career development mediates expectancy towards job satisfaction

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