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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.
Arjuna Subject : -
Articles 282 Documents
PENGARUH FAKTOR INTERNAL DAN EKSTERNAL AUDITOR TERHADAP PENGHENTIAN PREMATUR ATAS PROSEDUR AUDIT (STUDI EMPIRIS PADA KANTOR AKUNTAN PUBLIK DI JAWA TENGAH DAN DAERAH ISTIMEWA YOGYAKARTA Nita Andriyani Budiman
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.v10i2.81

Abstract

AbstrakTujuan penelitian ini adalah untuk menguji pengaruh faktor internal dan eksternal auditor  terhadap  penghentian  prematur  atas  prosedur  audit.Faktor internal auditor yang diuji dalam penelitian ini adalah lokus kendali, self esteem, equity sensitivity, keahlian dan pengalaman auditor. Sedangkan faktor eksternal auditor yang diuji dalam penelitian ini adalah tekanan waktu, tekanan ketaatan, risiko deteksi, materialitas, serta prosedur  review  dan  kontrol  kualitas.  Responden  dalam  penelitian  ini adalah auditor yang bekerja pada Kantor Akuntan Publik (KAP) di Jawa Tengah dan Daerah Istimewa Yogyakarta. Data primer yang digunakan dalam penelitian ini dikumpulkan dengan menggunakan kuesioner yang disampaikan langsung kepada responden. Penentuan sampel dilakukan dengan metode  purposive  sampling,  dimana  dari  100  kuesioner  yang disebarkan, hanya 85 kuesioner yang dapat dianalisis. Pengujian hipotesis dilakukan dengan Perfect Statistics Proffesionally Presented (PSPP). Hasil penelitian ini menunjukkan bahwa perilaku penghentian prematur atas prosedur audit dipengaruhi oleh lokus kendali, keahlian auditor, pengalaman  auditor,  tekanan  waktu,  tekanan  ketaatan,  risiko  deteksi, materialitas, serta prosedur review dan kontrol kualitas. Sedangkan self esteem  dan  equity  sensitivity  tidak  berpengaruh  terhadap  penghentian prematur atas prosedur audit. AbstractThe purpose of this study is to examine the influence of internal factors and external auditors to premature sign-off audit procedures. Auditor internal factors tested in this study is the locus of control, self esteem, equity sensitivity, audit skill, and audit experience. While external factors tested in  this  study  were  time  pressure,  obedience  pressure,  detection  risk, materiality, and review procedures and quality control. Respondents in this research are the auditor who works at public accounting firm in Central Java and Yogyakarta. The primary data used in this study were collected through a questionnaire submitted directly to the respondents. Determination of the samples were done by purposive sampling method, where the 100 questionnaires distributed, only 85 questionnaires could be used  for  analysis.  Hypothesis  testing  was  performed  using  Perfect Statistics Professionally Presented (PSPP). The results of this study indicate that the behavior of premature sign-off audit procedures is affected by the locus of control, audit skill, audit experience, time pressure, obedience pressure, detection risk, materiality, and review procedures and quality control. Variables of self esteem and equity sensitivity did not have any significant impact to the behavior of premature sign-off audit procedures.
ANALISIS FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP TINDAKAN PERATAAN LABA PADA PERUSAHAAN MANUFAKTUR DI BEI Iis Setyaningsih; Ichwan Marisan
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.v7i1.122

Abstract

AbstractProfit Information plays an important role for corporate, so the management tend to engage in income smoothing to overcome the conflict of interest. Aim of this research was to know whether the ROA, DTA, PER effect on the income smoothing. The study population consisted of 141 manufacturing companies go public on the JSE(Jakarta stock exchange). The research sample was 130 firm taken with purposive sampling. The analysis technique used logistic regression. The results showed that the ROA, DTA, and PER did not affect the income smoothing, either partially or simultaneously. Agenda for future research include: (1) see the accounting method used by the company, (2) using the method of classification of different samples such as (model Michelson).Keywords: ROA, DTA, PER, Income SmoothingAbstrakInformasi laba berperan penting bagi perusahaan sehingga sehingga manajemen cenderung melakukan perataan laba untuk mengatasi konflik kepentingan. Tujuan penelitian untuk menguji pengaruh ROA, DTA, PER terhadap tindakan perataan laba. Populasi penelitian terdiri dari 141 perusahaan manufaktur Go Public di BEJ. Sampel penelitian ada 130 yang diambil secara purposive sampling. Teknik analisis yang digunakan adalah regresi logistik. Hasil penelitian menunjukkan bahwa ROA, DTA, dan PER tidak berpengaruh terhadap tindakan perataan laba, baik secara parsial maupun simultan. Agenda penelitian selanjutnya antara lain: (1) melihat metode akuntansi yang digunakan oleh perusahaan, (2) menggunakan metode pengklasifikasian sampel yang berbeda misalnya model michelson).Kata Kunci: ROA, DTA, PER, Income Smoothing
ANALISIS STRATEGI PENGEMBANGAN SENTRA PRODUKSI ROTAN DENGAN MENGGUNAKAN KONSEP SWOT DI KABUPATEN JEPARA Anna Widiastuti
Jurnal Dinamika Ekonomi & Bisnis Vol 5, No 2 (2008)
Publisher : Universitas Islam Nahdlatul Ulama Jepara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34001/jdeb.v5i2.157

Abstract

AbstractThis research get apropos the strategy of developing for rattan production in Welahan sub-district Jepara regency, and drip enough potential aspect, matter aspect, chance aspect and challenge aspect. Method strategy expansion use SWOT analysis. Responden that inspect as 92 responden and technical taking sample by census. At the same time yield that analysis enough capital and finance aspect, well power human ( SDM ) aspect, marketing aspect and production aspect.Yield research here point be observed away from capital and finance aspect, have weakness is being limitedness capital and not yet ever get apropos management finance. SDM aspect, have strength a bout quality labor that possessed, at the same time not yet be considered apropos process. Marketing aspect, have weakness less shift make serious efforts open segment market, because responden ( = craftsman ) as long as here no difficult in land matter market. And away from production aspect, have strength process always walk good, as the same time production always be based overhead base order sheer.Keywords : Strength, Weakness, Opportunity, Threat AbstrakPenelitian ini mengangkat tentang strategi pengembangan sentra produksi rotan yang ada di Kecamatan Welahan Kabupaten Jepara, dengan menitikberatkan pada aspek potensi, masalah, peluang dan tantangan. Metode analisis strategi pengembangan menggunakan analisis SWOT. Responden yang diteliti sebanyak 92 responden dengan teknik pengambilan sample secara sensus. Sedangkan hasil yang dianalisis difokuskan pada aspek modal dan keuangan, sumber daya manusia (SDM), pemasaran dan produksi. Hasil penelitian ini menunjukkan bahwa dilihat dari aspek modal dan keuangan mempunyai kelemahan yaitu adanya keterbatasan modal dan belum pernah memperoleh binaan tentang pengelolaan keuangan. Aspek SDM, memiliki kekuatan berupa kualitas tenaga kerja yang dimiliki sangat baik, sedangkan kelemahannya belum mulai dipikirkan tentang proses regenerasi. Aspek pemasaran, mempunyai kelemahan yaitu kurang berusaha untuk berupaya mengembangkan pangsa pasar, karena pengrajin merasa selama ini tidak sulit dalam hal memasarkan produknya. dan dari aspek produksi, mempunyai kekuatan yaitu proses produksinya selalu berjalan baik, sedangkan kelemahannya produksi selalu berdasarkan atas dasar pesanan saja.Kata Kunci : Kekuatan, Kelemahan, Peluang, Ancaman
KOMPETENSI SUMBER DAYA MANUSIA DAN PENGARUHNYA TERHADAP KINERJA KARYAWAN BAGIAN AKUNTANSI KOPERASI SIMPAN PINJAM DI KABUPATEN JEPARA Subadriyah Subadriyah; Fatchur Rohman
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.v12i2.371

Abstract

AbstrakKoperasi saat ini masih dihadapkan pada permasalahan rendahnya kualitas sumber daya manusia dan terbatasnya sumber dana yang dimiliki dalam melaksanakan kegiatan usahanya. Kualitas sumber daya manusia yang rendah berakibat pada kinerja koperasi itu sendiri yang dapat  dilihat dari beberapa factor, diantaranya dari kesehatan koperasi. Permasalahan dalam penelitian ini adalah, apakah knowledge, skill dan ability berpengaruh terhadap kinerja karyawan bagian akuntansi, dan variable manakah yang paling dominan. Sedangkan tujuan penelitian ini adalah untuk menganalisis pengaruh kompetensi (knowledge, skill dan ability) terhadap kinerja karyawan bagian akuntansi, dan menganalisis variabel yang paling dominan berpengaruh terhadap kinerja. Pendekatan penelitian adalah kuantitaif dengan menggunakan data yang diambil dari hasil kuesioner yang diberikan kepada 36 karyawan koperasi simpan pinjam di Kabupaten Jepara. Sampel diambil dengan menggunakan purposive sampling dan memenuhi kriteria pemilihan sampel. Regresi berganda digunakan untuk menilai dampak dari kompetensi sumberdaya manusia terhadap kinerja karyawan bagian akuntansi. Hasil penelitian menunjukkan bahwa variabel knowledge mempengaruhi kinerja karyawan secara signifikan, begitu juga dengan variabel skill and ability, dan variable skill merupakan variable yang berpengaruh paling dominan. Ini membuktikan bahwa kinerja karyawan bagian akuntansi KSP Di Kabupaten Jepara sangat dipengaruhi oleh kompetensi karyawan terutama skill. Abstract Cooperation currently is still facing the problem of low human resource quality and limited possessed financial resource in doing its operation activities. The low human resource quality affect the performance of cooperation itself which can be seen from several factors, one of them is the cooperation wealth. The problem in this research is do knowledge, skill and ability affect to the accounting division workers performance, and which variable is the most dominant affecting factor. Whereas the objective of this research is to analyze the effect of competency (knowledge, skill and ability) to the performance of accounting division workers, and analyze the most dominant variable affecting the performance. The research approach is quantitative by using the data which is taken from questioners provided to 36 workers of credit cooperation in Jepara regency. Sample is taken by using purposive sampling and has fulfilled the sample selection criteria. Multiple regression is used to assess the effect of human resource competency to the performance of accounting division workers. The research result reveals that knowledge variable affect workers performance significantly, so do the variable of skill and ability, and skill variable is the most dominant variable. This proves that the performance of accounting division workers credit cooperation in Jepara regency is affected by workers competency especially skill.
ANALISIS RASIO ARUS KAS SEBAGAI ALAT PENGUKUR KINERJA KEUANGAN PERUSAHAAN Sri Mulyani
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.v10i1.21

Abstract

AbstractCash management reporting is the main activity of the company's finances. Statement of cash flows classifies cash receipts and expenditures into categories operating activities, investing and financing activities. To measure the financial performance of the company there area lot of ways, one of which is by using the ratio of cash flow analysis.Keywords: cash flow statement, financial performance and cash flow ratiosAbstrakPengelolaan laporan kas merupakan aktivitas utama dari keuangan perusahaan. Laporan arus kas mengklasifikasikan penerimaan dan pengeluaran kas ke dalam kategori aktivitas-aktivitas operasi, investasi dan pendanaan. Untuk mengukur kinerja keuangan perusahaan ada banyak cara, salah satu diantaranya adalah dengan menggunakan analisis rasio arus kas.Kata kunci: laporan arus kas, kinerja keuangan dan ratio arus kas
PENGARUH RASIO PROFITABILITAS, RASIO LIKUIDITAS, RASIO LEVERAGE DAN PENDAPATAN BUNGA TERHADAP RATING SUKUK KORPORASI PERIODE 2010-2013 Silviana Pebruary
Jurnal Dinamika Ekonomi & Bisnis Vol 13, No 1 (2016)
Publisher : Universitas Islam Nahdlatul Ulama Jepara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34001/jdeb.v13i1.397

Abstract

AbstrakPenelitian ini bertujuan untuk memberikan bukti empiris tentang faktor yang mempengaruhi peringkat sukuk korporasi di Indonesia. Penelitian ini mengkaji peran rasio keuangan yang meliputi: rasio profitabilitas, rasio likuiditas, rasio laverage, dan pendapatan bunga dari perusahaan. Metode penelitian ini menggunakan purposive sampling, dengan kreteria: 1) perusahaan memiliki laporan tahunan 2010-2013, 2) perusahaan pada waktu untuk menerbitkan laporan tahunan, 3) Peringkat Sukuk perusahaan, diterbitkan dari PT.PEFINDO 2010-2013. Penelitian ini menggunakan regresi logistik ordinal (PLUM) untuk menguji hipotesis. Hasil penelitian ini menunjukan rasio laverage 5% signifikan dan rasio liqudity berpengaruh signifikan terhadap Peringkat sukuk. Dan signifikan 10%, rasio profitabilitas dan pendapatan bunga berpengaruh signifikan terhadap Peringkat sukuk. Secara serempak variabel berpengaruh signifikan terhadap prediksi Peringkat sukuk.  Abstract This research aims at providing empirical evidance on factor that affect sukuk rating corporation prediction in Indonesian. This study examines the role of finance ratio: profitability ratio, liquidity ratio, laverage ratio, and interest income from firm. Metod to sampling this research purposive sampling, creteria: 1) firm have annual report 2010-2013, 2) firm on time to publish annual report, 3) Sukuk rating of firm, published from PT.PEFINDO 2010-2013. This research used ordinal logistic regression (PLUM) to test the hypothesis. The finding research in significant 5%  laverage ratio and liqudity ratio have significant effect to sukuk rating. And significant 10%, profitability ratio and interest income have significant effect to sukuk rating. If test at all variables have significant effect to sukuk rating prediction.
PENERAPAN DAN PEMAKAIAN TEKNOLOGI INFORMASI SEBAGAI PENDUKUNG SISTEM PENGAMBILAN KEPUTUSAN (SPK) Suyatno Suyatno
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.v2i1.42

Abstract

AbstractWith full of enthusiasm, province gevernments compete to implement informations technology in their with province. However; questioning ideas about the properness and the benefit of the program with infestation implantation rise.This proponent  system  of decision  making  will  analyze  the cost and  advantages  ofinformations technology in micro by using information Economic (IE) method, Marilyn 88.This method expands accounting system named ROI  (Return On Investment)  by adding two other domains  which are; business and technology.With the result that we can make a conclusion whether informations technology service   isfair or not by merging the business and technology and corporation factros. Keywords: information technology, information economic, ROI
PENGARUH LINGKUNGAN INTERNAL, LINGKUNGAN EKSTERNAL, RESPON EMOSIONAL DAN RESPON RASIONAL TERHADAP PERPINDAHAN MEREK (Studi pada Remaja Konsumen Sabun Mandi di Swalayan Saudara Jepara) Dwi Agung Nugroho Arianto; Sri Mulyani
Jurnal Dinamika Ekonomi & Bisnis Vol 4, No 2 (2007)
Publisher : Universitas Islam Nahdlatul Ulama Jepara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34001/jdeb.v4i2.76

Abstract

PENGARUH LINGKUNGAN INTERNAL, LINGKUNGANEKSTERNAL, RESPON EMOSIONAL DAN RESPONRASIONAL TERHADAP PERPINDAHAN MEREK(Studi pada Remaja Konsumen Sabun Mandi di Swalayan Saudara Jepara)adalah seluruh konsumen (remaja) yang membeli produk sabun mandi sedangkansampel yang diambil sebanyak 97 orang dengan teknik accidental sampling. Metodepengumpulan data dilakukan dengan kuesioner dan wawancara. Sumber datadiperoleh langsung dari responden (data primer) dan dari perusahaan (data sekunder).Metode analisis data dengan teknik regresi linier berganda.Hasil penelitian menunjukkan bahwa secara parsial lingkungan internal daneksternal konsumen, respon konsumen secara emosional maupun rasional berpengaruhterhadap perpindahan merek. Secara bersama-sama variabel independen berpengaruhterhadap perpindahan merek.Kata kunci: lingkungan internal, lingkungan eksternal, respon emosional, responrasional
HUMAN CAPITAL SEBAGAI UPAYA PENINGKATAN KINERJA UKM PERTAMBANGAN DI KABUPATEN REMBANG Sri Layla Wahyu Istanti; Maslichan Maslichan
Jurnal Dinamika Ekonomi & Bisnis Vol 14, No 2 (2017)
Publisher : Universitas Islam Nahdlatul Ulama Jepara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (405.934 KB) | DOI: 10.34001/jdeb.v14i2.896

Abstract

The role of Intellectual capital (IC) as part of Intangible Assets is essential for the advancement of a business entity. Human Capital as one of the components of IC owned by SMEs to focus on this research. Independent variable in this research is understanding of accountancy and motivation as implementation of Human Capital. This study aims to prove the role of human capital to improve the performance of SMEs Mining in Rembang. The population in this study is the business actor SME mining a number of 83 SMEs spread across several districts in the region of Rembang. Data analysis technique in this research by using multiple linear regression analysis. The test results of the instrument states that all statements contained in the questionnaire are reliable and valid. From the results of hypothesis testing shows that the understanding of accounting and motivation have a significant positive effect on the performance of SME Mining in Rembang. Tujuan dalam penelitian ini adalah untuk mengetahui Peran Intellectual capital (IC) sebagai bagian dari Intangible Asset sangat penting bagi kemajuan suatu entitas bisnis. Human Capital sebagai salah satu komponen dari IC yang dimiliki oleh UKM menjadi focus dalam penelitian ini. Variabel independen pada penelitian ini adalah pemahaman akuntansi dan motivasi sebagai implementasi dari Human Capital. Penelitian ini bertujuan untuk membuktikan peran human capital untuk meningkatkan kinerja UMKM Pertambangan di Kabupaten Rembang. Populasi dalam penelitian ini adalah pelaku usaha UKM pertambangan sejumlah 83 UKM yang tersebar di beberapa kecamatan di wilayah Kabupaten Rembang. Teknik analisis data pada penelitian ini dengan menggunakan analisis regresi linear berganda. Hasil uji instrument menyatakan bahwa semua pernyataan yang ada pada kuesioner adalah reliable dan valid. Dari hasil pengujian hipotesis menunjukkan bahwa pemahaman akuntansi dan motivasi berpengaruh positif signifikan terhadap kinerja UKM Pertambangan di Kabupaten Rembang.
KOMPETISI NET INTEREST MARGIN (NIM) PERBANKAN INDONESIA : BANK KONVENSIONAL DAN SYARIAH Warno Warno; Dessy Noor Farida
Jurnal Dinamika Ekonomi & Bisnis Vol 14, No 2 (2017)
Publisher : Universitas Islam Nahdlatul Ulama Jepara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (627.825 KB) | DOI: 10.34001/jdeb.v14i2.897

Abstract

Banking will be able to speed up the Indonesian economy if NIM is low, from OJK data show that high above 5 percent when compared with NIM in overseas banking which is below 4 percent, in Indonesia there are conventional bank and syariah bank and BPRS with various characteristics different, but between banks there is a strong competition to win in the market. The amount of NIM is influenced by several variables: Operating Cost, Risk Aversion, Size, Implicit interest payment, Specialization.Samples were taken from all companies listed at Otorias Jasa Keuangan (OJK) in 2005-2016, as many as 106 Conventional Banks and 11 Syariah Banks and 169 Sharia Rural Banks were processed using software stata. From the result of the research indicate that for the NIM variable between BUS, BU and BPRS the smallest is at BPRSS equal to -0,4919037 and biggest at BUS equal to 15, from the data indicate that at BPRS better and duck on BUS, while Competition between the three shows the smallest is at the BPRS of 0.0101014 and the largest in the SRB of 1, from the data shows that the BPRS competition is the worst, also the best, from the variable Operating Cost between the three smallest in the BU of 0.0016908 and the largest in the BPRS of 1.837655, from the data shows that best on and BU badest in BPRS.From the output view of the Stata model summary the magnitude of adjusted R square is 0.2580, this means that 25% of NIM variation can be explained by the variation of the five independent variables while the remainder (100-25 = 75) is explained by causes other than the model and value R square is 0.2580, this means 25% NIM is influenced by independent variables simultaneously, and NIM is induced by partially independent variables because the significance value of the five variables below 0.05 consists of SIZE, Specialization, Risk Aversion, Implist Interest Pyment and Operating cost, output stata also shows the value of F arithmetic is 171 and F table is 0.22 the results explain the influence of independent variables to the dependent variable.Based on the three main variables, namely NIM, competition and operating cost indicate that the most vulnerable to lose in market mechanism is BPRS followed by BUS and most strong BU, because NIM in overseas banking tends to be small, but in BUS and BPRS has the advantage of being able to get NIM which is very low but can also be the highest because their profits can be large and small match the benefits obtained by customers / parties who are invited to cooperation, if the profit of customers high then the NIM will be high and vice versa.Limitations in this study is the normality test shows research data that has a lot of data variations that can affect the conclusion and the latter with a small value adjusted R square shows there are other variables that are not examined affect the NIM and Competitio.