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Kab. jepara,
Jawa tengah
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 282 Documents
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DAMPAKPENGADAANGABAHOLEHBULOG BERDASARKAN INPRES NOMOR 2 TAHUN 2005 TERHADAP TINGKAT PENDAPATAN RUMAH TANGGADI JAWA TENGAH (Pendekatan Structural Path Analysis dan Dampak Sektoral pada Sistem Neraca Sosial Ekonomi Jawa Tengah) Firmansyah Firmansyah
Jurnal Dinamika Ekonomi & Bisnis Vol 2, No 2 (2005)
Publisher : Universitas Islam Nahdlatul Ulama Jepara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34001/jdeb.v2i2.46

Abstract

AbstractPoverty and income distribution problems are still the main topic on Indonesia's development. Some government strategies and policies are aimed to solve the problems. One of the policies is the national rice policy that regulates distribution of subsidized rice for poor and determining government purchasing price (HPP) for procurement national rice stock. This study analyze how big the effect of H PP policy and government rice procurement to household income.Most of Indonesia region face on poverty and gap of income distribution problems, include Jawa Tengah region. This study analyze household income pattern in Jawa Tengah. Using clusterization of SAM table, this study explain two problems: a) how big of government demand of rice output influence income of lzouselwlds pattern, and b) how the influence transmits from the pole of injection to the pole of destination.As estimation method, multiplier effect and structural path analyzis (SPA) are conducted for this reseach. Results of estimation show that agriculture enterpreneur household receives largest effect of government rice procurement, whereas, agriculture worker household gets smallest effects. Highest level of income growth are earned by non agricultural high income­ rural  household.Based on transimisio11 path. the effect of agricultural sector final  demand - that cause ofgovernment rice procureme11t- to agriculture worker household are transmitted through paid agriculture worker. Meanwhile, the effect are transmitted via unpaid agriculture worker to agriculture enterpreneur household, high and  low  income  rural  non  agricultural  household. For urban non agriculture  household, the effect are transmitted  through a long path. Keyword:  Social  accounting  matrices (SAM), structural  path  analysis  (SPA), incomedistribution,  notional  rice  stock,  national  rice policy
ANALISIS PENGARUH KEUNGGULAN PRODUK, KEGUNAAN PRODUK DAN PROMOSI TERHADAP TINGKAT KESUKSESAN PRODUK TELKOM FLEXI DI JEPARA Nurul Komaryatin; Fitri Ella Fauziah
Jurnal Dinamika Ekonomi & Bisnis Vol 3, No 2 (2006)
Publisher : Universitas Islam Nahdlatul Ulama Jepara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34001/jdeb.v3i2.64

Abstract

AbstractThis research aim to test influence of usefulness of product, excellence of product and promotion to level successfulness of product of telkomjlexi with research location in Jepara and period of research executed in the year 2004 2005. Population at this research is] customer of telkomjlexi (Jlexi trendy and classy). Sampling technique use approach of non-probability sampling, that is accidental sampling, while amount of taken sampel counted 97 responder Data type is primary and sekunder data and collected with documentation and kuesioner Its Analysis technique with linear regression analysis. Test of quality data (validity and reliability) and test classic assumption is conduct to ascertain goodness-offt model regresi.Result of data analysts show that third variable (usefulness of product, excellence of product and promotion) hax'e positive influence and signifikan to level successfulness of product of Telkomjlexi, either through and also parsial of simultan. Variable sequence pursuant to strength of its influence is excellence of product (strongest) later then promotion and usefulness of product Keyword : usefulness  of product, excellence of product, storey;level and promotion successfulness of new product.
INTENSI KEWIRAUSAHAAN MAHASISWA (STUDI KASUS PADA PTS X DI SEMARANG) Widaryanti Widaryanti
Jurnal Dinamika Ekonomi & Bisnis Vol 10, No 2 (2013)
Publisher : Universitas Islam Nahdlatul Ulama Jepara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34001/jdeb.v10i2.80

Abstract

AbstrakDunia pendidikan telah dipertimbangkan sebagai salah satu faktor penting untuk menumbuhkembangkan  hasrat,  jiwa  dan  perilaku  berwirausaha  di  kalangan generasi muda. Penelitian ini bertujuan untuk mengetahui perbedaan intensi kewirausahaan mahasiswa berdasarkan gender, latar belakang pendidikan dan pengalaman kerja. Sampel dalam penelitian ini berjumlah 64 orang mahasiswa pada PTS ??X?? di Semarang. Pengambilan sampel didasarkan pada judgement atau purposive sampling, sampel dipilih dengan adanya kriteria tertentu yang digunakan oleh peneliti yaitu pernah mengikuti mata kuliah pengantar bisnis. Instrumen survey Entrepreneurial Attitudes Orientation (EAO) model yang dikembangkan oleh Robinson at al digunakan untuk mengukur sikap kewirausahaan. Model EAO menggunakan empat subskala sikap, dimana terdiri dari empat konstrak, yaitu: Prestasi bisnis, Inovasi bisnis, Penerimaan kontrol individu terhadap hasil bisnis, dan Penerimaan Penghargaan diri dalam bisnis. Hasil uji independen sampel t-test menunjukkan bahwa terdapat perbedaan intensi kewirausahaan antara mahasiswa laki-laki dengan mahasiswa perempuan, terdapat perbedaan intensi kewirausahaan antara mahasiswa berlatarbelakang pendidikan SMU dengan mahasiswa berlatarbelakang pendidikan SMK, dan terdapat perbedaan intensi kewirausahaan antara mahasiswa yang punya pengalaman kerja dengan mahasiswa yang belum punya pengalaman kerja. AbstractThe education has been considered as one of the important factors to grow and develop the passion, spirit and entrepreneurial behavior among the younger generation. This study aims to determine the differences in entrepreneurial intentions of students by gender, educational background and work experience. The sample in this research were 64 students on the PTS 'X' in Semarang. Sampling was based on a judgment or purposive sampling, the samples selected with the specific criteria used by researchers that had attended an introductory course of business. Entrepreneurial Attitudes Orientation (EAO) survey instrument model developed by Robinson at al used to measure entrepreneurial attitudes. EAO models using four subscales of attitude, which consists of four construct, they are : Business achievement, business innovation, perceived personal control of business outcome, and Perceived self esteem in business. The results of the independent test sample t-test showed that there were differences in entrepreneurial intentions among male students to female students, there were differences in entrepreneurial intentions among high school students with the educational background and students with vocational educational background, and there were differences in entrepreneurial intentions among students who never work experience with students who have experience work.
MAKNA PAJAK DAN IMPLIKASINYA DALAM BINGKAI PERSPEKTIF WAJIB PAJAK UMKM (Studi Interpretatif pada Wajib Pajak UMKM di Kabupaten Jepara ) Siti Aliyah
Jurnal Dinamika Ekonomi & Bisnis Vol 11, No 1 (2014)
Publisher : Universitas Islam Nahdlatul Ulama Jepara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34001/jdeb.v11i1.95

Abstract

AbstrakPenelitian ini bertujuan untuk menggali informasi mengenai pemaknaan pajak dan implikasinya dari perspektif wajib pajak UMKM di kabupaten Jepara. Metode yang digunakan adalah metode kualitatif dengan pendekatan fenomenologis. Informan dalam penelitian ini adalah sebanyak 3 orang wajib pajak UMKM. Teknik pengumpulan data dilakukan dengan wawancara secara mendalam kepada masing-masing informan.Hasil penelitian ini menjelaskan bahwa para informan sudah cukup mampu memahami makna pajak, sehingga informan mampu mendefinisikan pajak berdasarkan persepsinya masing-masing. Adapun Informan menyebutkan implikasi dari pajak lebih mengarah ke implikasi negatif, hal ini karena adanya beberapa kasus penggelapan pajak yang  menjadikan minimnya kepercayaan masyarakat terhadap pengelola pajak. AbstractThis study aims to explore information about the meaning and implications of tax a taxpayer perspective of SMEs in Jepara district. The method used is a qualitative method with a phenomenological approach. The informants in this study are as many as 3 SMEs taxpayer. Data was collected by in-depth interviews to each informant.These results explained that the informant was quite capable of understanding the meaning of the tax, so the informant was able to define the tax based on their respective perceptions. The informant said that the implications of the tax leads to negative implications, this is due to several cases of tax evasion which makes the lack of public confidence in the tax manager
MANAJEMEN LABA DALAM TINJAUAN ETIKA BISNIS ISLAM Ahmad Yusuf Marzuqi; Achmad Badarudin Latif
Jurnal Dinamika Ekonomi & Bisnis Vol 7, No 1 (2010)
Publisher : Universitas Islam Nahdlatul Ulama Jepara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34001/jdeb.v7i1.121

Abstract

AbstrakLaporan keuangan mempunyai manfaat yang sangat besar bagi para pemakainya, sehingga dibentuk sebuah aturan dalam proses pelaporan keuangan tersebut yang disebut dengan Prinsip Akuntansi Berterima Umum (PABU). Tujuannya adalah untuk menyeragamkan proses pelaporan keuangan dan laporan keuangan pada setiap entitas bisnis yang ada dalam sebuah negara, sehingga dapat mempermudah proses pengauditan atas kewajaran dalam pelaporannya. Meskipun aturan tersebut memiliki keterbatasan-keterbatasan yang akan dimanfaatkan oleh para manajer perusahaan dalam melakukan manajemen laba baik yang dilakukan secara legal maupun tidak. Penelitian ini akan membahas manajemen laba (earnings management) ditinjau dari sudut pandang etika Islam dengan tujuan untuk memaparkan pandangan etika Islam mengenai manajemen laba. Desain penelitian menggunakan metode telaah referensi deskriptif/ literatur dengan mengacu pada referensi-referensi mengenai Islam, bisnis Islam, dan hal-hal yang berkaitan tentang manajemen laba dan etika bisnis Islam.Kata kunci: Islam, Etika Bisnis, managemen labaAbstractThe financial statements have enormous benefits for the users, so it formed a rule in the financial reporting process is called Generally Accepted Accounting Principles (GAAP). The goal is to uniform financial reporting process and financial reports on any business entity that exists in a country, so as to facilitate the auditing process for fairness in reporting. Although these rules have limitations that will be used by corporate managers in conducting earnings management whether done legally or not. This study will discuss the management of earnings reviewed from an ethical standpoint of Islam with the aim to present the views of Islamic ethics of earnings management. Design research studies using descriptive references/ literature with reference to the references to Islam, Islamic business, and matters relating to the earnings management and business ethics of Islam.Keywords: Islam, Business Ethics, earning management
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI MINAT PEGAWAI DALAM MELAKUKAN TINDAKAN WHISTLE-BLOWING Siti Aliyah
Jurnal Dinamika Ekonomi & Bisnis Vol 12, No 2 (2015)
Publisher : Universitas Islam Nahdlatul Ulama Jepara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34001/jdeb.v12i2.370

Abstract

Penelitian ini bertujuan untuk menguji pengaruh faktor sikap terhadap whistle-blowing, komitmen organisasi, personal cost, dan tingkat keseriusan kecurangan terhadap  minat whistle-blowing pegawai tetap di lingkungan UNISNU Jepara. Data yang digunakan dalam penelitian merupakan data primer yang dikumpulkan melalui survei kuesioner. Populasi penelitian ini adalah seluruh Pegawai tetap di lingkungan UNISNU Jepara dengan teknik pengambilan sampel simple random sampling, sehingga diperoleh sampel sebanyak 64 orang. Adapun teknik analisis yang digunakan dalam penelitian adalah dengan menggunakan analisis regresi berganda yang diolah dengan software spss. Hasil penelitian ini menunjukkan bahwa secara simultan sikap terhadap whistle blowing, komitmen organisasi, personal cost, tingkat keseriusan kecurangan, dan tanggung jawab personal berpengaruh terhadap minat pegawai dalam melakukan tindakan whistle-blowing. Namun secara parsial, faktor sikap terhadap whistle blowing, komitmen organisasi, tingkat keseriusan kecurangan, dan tanggung jawab personal tidak berpengaruh terhadap minat pegawai dalam melakukan tindakan whistle-blowing. Hanya faktor personal cost  yang berpengaruh negatif dan signifikan terhadap minat pegawai dalam melakukan tindakan whistle-blowing. AbstractThis study aims to examine the influence of attitude towards whistle-blowing, organizational commitment, personal cost, and the seriousness of fraud against the interest of whistle-blowing employee remains in the environment UNISNU Jepara. The data used in the research is the primary data collected through a questionnaire survey. The study population was the whole Employees remain in the environment UNISNU Jepara with the sampling technique is simple random sampling, in order to obtain a sample of 64 people. The analysis technique used in this research is by using multiple regression analysis were processed with SPSS software. The results of this study showed that simultaneous attitude towards whistle blowing, organizational commitment, personal cost, the level of seriousness of cheating and personal responsibility affect the interest of employees in the act of whistle-blowing. However partial, factors attitude towards whistle blowing, organizational commitment, seriousness of cheating and personal responsibility does not affect the interest of employees in the act of whistle-blowing. Only the personal factor cost is a significant negative effect on the interests of employees in the act of whistle-blowing.
RISIKO LIKUIDITAS DAN DAMPAKNYA TERHADAP KINERJA PERBANKAN DI INDONESIA Akhmad Khoirul Anam
Jurnal Dinamika Ekonomi & Bisnis Vol 10, No 1 (2013)
Publisher : Universitas Islam Nahdlatul Ulama Jepara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34001/jdeb.v10i1.20

Abstract

AbstractThis study aims to examine the bank's liquidity risk and evaluate its effect on bank profitability; analyze the revenue increase would raise bank deposits; analyze cash reserves hike will reduce bank earnings; analyze gaps increase bank liquidity led to a decline in income, as well as analyze the high NPLs provisions will cause a decrease in earnings bank.Design/ methodology/ approach of research using data drawn from company financial statements from banks (balance sheet, profit/ loss, cash flow, and capital changes) the financial statements and notes of the 26 banks listed on the Indonesia Stock Exchange during 2006-2011. Samples were taken by using purposive sampling and sample selection criteria. Multiple regression is used to assess the impact of liquidity risk on bank profitability.The results showed that the liquidity risk affect bank profitability significantly, with the liquidity gap and NPLs as two factors exacerbating liquidity risk. Each has a negative relationship with profitability. There is a positive relationship between cash and profitability of the banking system, while the factor of bank deposits will grow, it will help the bank to increase their profits.Keywords: Risk of liquidity, profitability of banks, banking performanceAbstrakPenelitian ini bertujuan untuk menguji risiko likuiditas bank dan mengevaluasi pengaruhnya terhadap profitabilitas bank; menganalisis peningkatan deposito akan menaikkan pendapatan bank; menganalisis kenaikan cadangan kas akan menurunkan pendapatan bank; menganalisis peningkatan kesenjangan likuiditas menyebabkan penurunan pendapatan bank; serta menganalisis tingginya ketentuan NPLs akan menyebabkan penurunan laba bank.Desain/ metodologi/ pendekatan penelitian menggunakan data yang diambil dari laporan keuangan perusahaan perbankan (berupa neraca, laporan laba/rugi, arus kas, dan perubahan modal) dan catatan laporan keuangan dari 26 bank yang terdaftar di Bursa Efek Indonesia selama 2006-2011. Sampel diambil dengan menggunakan purposive sampling dan memenuhi kriteria pemilihan sampel. Regresi berganda digunakan untuk menilai dampak dari risiko likuiditas terhadap profitabilitas bank.Hasil penelitian menunjukkan bahwa risiko likuiditas mempengaruhi profitabilitas bank secara signifikan, dengan kesenjangan likuiditas dan NPLs sebagai dua faktor memperburuk risiko likuiditas. Masing-masing memiliki hubungan negatif dengan profitabilitas. Kenaikan cadangan kas akan menurunkan pendapatan bank menunjukkan hasil berlawanan dengan yang dihipotesiskan. Hasil ini menunjukkan profitabilitas bank mengalami peningkatan dengan adanya kenaikan kas dan sebaliknya. Terdapat hubungan positif antara kas dan profitabilitas dari sistem perbankan.Kata kunci: Risiko likuiditas, profitabilitas bank, kinerja perbankan
EXPOSURE TRANSLASI AKUNTANSI PERKEMBANGAN DAN DAMPAKNYA BAGI NEGARA-NEGARA ASIA Fitri Ella Fauziah; Murharsito Murharsito
Jurnal Dinamika Ekonomi & Bisnis Vol 2, No 1 (2005)
Publisher : Universitas Islam Nahdlatul Ulama Jepara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34001/jdeb.v2i1.41

Abstract

AbstractThispresent t1111e of eco110111ic con/111011 iss1g111ng by increasing number of the multinational corporation. The corporation that their operations reach many countries  across the country border. This fact 11ot 011/y happe11ed in the industrial country, blit 110.,.,.adays there are some multinational that come from growth colintry. That reality has several impacts, 01.e of them 1.s what usually call tlte tra11slatio11 exposure, it also known as accounting exposure. The translat1011 exposure means the exposure tlwt rise because of the translation of the foreign currency in to the home currency of rite corporatio11 in the balance sheet. Because of tlte change of the eco11on11c sit11atio11 in the world, the translation exposure problem and regulacy m many countries clla11gi11g too. And the recem re.i:11latio11 of the American government abow translation exposure that calls FASB 52 discussed in this paper. And related to the Asian mo11ewry cri.tis, w/11ch has near con11ect1011 with exposure translation, the wisdom of the Asian government about this issue provided too. This essay will try to make a simple explanation about the exposure translation that is so 1111porta111 to the economic srndies, which always threat him asfast as the clia11g111g of tlte world situation. Key words :translation e.\posure, asia11 country
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.
HARMONISASI STANDARAKUNTANSI INTERNASIONAL: ANALISIS KRITIS DARI PERSPEKTIF ISLAM Anis Chariri
Jurnal Dinamika Ekonomi & Bisnis Vol 3, No 1 (2006)
Publisher : Universitas Islam Nahdlatul Ulama Jepara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34001/jdeb.v3i1.58

Abstract

AbstractHarmonisation of intemational accounting standard has stimulated a debate conceming the rel­ evance of international accounting standards to the development of accounting in developing countries. It is claimed that such harmonisation is intended to increase comparability of financial reporting between companies from different countries. However, this paper argues that harmonisation is more concerned with hegemony of US accounting in the international arena. From the Islamic perspective, a number of international accounting standards seem to be in the contradiction with Islamic values. As accounting is practised in a certain environment, it is sug­ gested that accounting standards should be developed based on unique characteristics of environ­ ment in which financial reporting practice takes placeKeywords: harmonisasi,  standar akuntansi, anglo-saxon, dan Islam

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