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Jurnal Dinamika Ekonomi dan Bisnis

JDEB
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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.

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Articles 282 Documents

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REFORMASI PAJAK MENUJU KEMANDIRIAN BANGSA Achmad Badarudin Latif
Jurnal Dinamika Ekonomi & Bisnis Vol 1, No 2 (2004)
Publisher : Universitas Islam Nahdlatul Ulama Jepara

AbstrakPajak merupakan sumber utama pendapatan negara, hal ini disadari pemerintah bahwa tidak mungkin tergantung kepada Migas dalam membiayai pembangunan. Dal am kenyataannya antara potensi dan realisasi penerimaan pajak kurang maksimal, Ital ini disebabkan adanya penyelewengan dan kurang solidnya piranti hukum yang mengatur serta kesadaran masyarakat kita yang kurang. Pemerintah selaku penyelenggara negara dalam beberapa kurun waktu selalu berusaha melakukan reformasi perpajakan denf(an tujuan utama menegakkan kemandirian bangsa dengan mendorong perkembangan ekonomi masyarakat sehingga lebih partisipatif dalam membayar pajak. Sistem perpajakan setelah reformasi berintikan kesederhanaan, menunjang pemerataan dan memberikan kepastian hukum. Kata kunci: Reformasi pajak

STRATEGI PEMASARAN DENGAN PENDEKATAN SWOT Nurul Komaryatin
Jurnal Dinamika Ekonomi & Bisnis Vol 4, No 1 (2007)
Publisher : Universitas Islam Nahdlatul Ulama Jepara

AbstractEconomic globalization dan free trade liberalization are signified by hard competition that pushing the companies to increase their productivity and product quality result, that is why we need to analize business management especially marketing strategic,SWOT (Strength, Weakness, Opportunity and Threath Analysis) analysis tools are consist of SAP (Strategy Advantage Profile) analysis and ETOP (Enviromental Threat Opportunity Profile) analysis, are used to know the company market position in the competition with the same type of companies. And they are used to see what is the exact stategy to stay exist eventhough there are many changes in the external environment.SAP analysis to Lihardo warnet is placed in secure competition position (Favourable) and ETOP analysis shows that Lihardo warnet Jepara including Speculative Bussines. Combination of those two matrixs in SWOT matrix shows in the investation position. It means that strategy implemented by the company in competition must be renewed, to overcome that condition, the company needs to implement marketing strategy that mostly possible and realistic namely External Expansion Strategy. Key word; SWOT, ETOP, Strategi PemasaranAbstraksiGlobalisasi ekonomi dan liberalisasi perdagangan bebas ditandai dengan persaingan yang semakin ketat sehingga mendorong perusahaan untuk meningkatkan produktivitas dan kualitas produk yang dihasilkan, oleh karena itu perlu dilakukan suatu analisis terhadap pengelolaan usaha khususnya strategi pemasaran.Alat analisis SWOT {Strength, Weakness, Opportunity and Threath Analysis), yang terdiri dari analisis SAP (Strategy Advantage Profile) dan analisis ETOP (Enviromental Threat Opportunity Profile, dilakukan untuk mengetahui posisi pasar perusahaan dalam persaingan dengan perusahaan sejenis yang ada, serta bagaimana strategi yang tepat agar tetap eksis meskipun terjadi perubahan lingkungan eksternalBerdasarkan analisis SAP Warnet Kampus Jepara terletak pada posisi Persaingan Aman (Favourable) dan analisis ETOP mcmperlihatkan perusahaan Wamet Kampus Jepara termasuk dalam Usaha Spckulatif (Speculative Bussines). Kombinasi kedua matriks terscbut dalam matriks SWOT menunjukkan berada pada Posisi Investasi. Hal ini berarti strategi yang diterapkan perusahaan dalam persaingan perlu diperbaharui, untuk mengatasi kondisi tersebut maka perusahaan perlu menerapkan strategi pemasaran yang paling memungkinkan dan realistis yaitu Strategi Ekspansi Eksternal.Kata kunci: SWOT, ETOP, Strategi Pemasaran

THE INFLUENCE OF PERCEPTION AND EXPECTATION INTO CUSTOMER OVERALL SATISFACTION AND WORD OF MOUTH TO THE THAI FOOD DINING EXPERIENCE Megawati Syahril
Jurnal Dinamika Ekonomi & Bisnis Vol 11, No 2 (2014)
Publisher : Universitas Islam Nahdlatul Ulama Jepara

AbstractGlobally, there is a growing demand for food in a restaurant as a result of higher incomes, changes in consumption patterns and household composition, and the time pressures created by dual-working families. The trend is getting higher, especially in Yogyakarta. As the result, the foodservice industry in Yogyakarta has become highly competitive. Therefore, the number of food service outlets has been increasing to meet the demand. In order to succeed in this competitive industry, restaurant operators need to understand the factors (and the relative importance) that influence restaurant patrons?? decision when selecting a restaurant. Multiculturalism is an intrinsic part of the historical formation and development of the Indonesia, especially in Yogyakarta. The purpose of this study is to investigate: 1) customers' authentic expectation for food, as well as the overall experience 2) the amount of authenticity customers can accept in a future Thai restaurant experience and 3) what customers want from Thai restaurants to serve them when they are coming for the dining experience. To obtain the data, 150 questionnaires were distributed to guests in 2 Thai restaurants in Yogyakarta. AbstrakSecara global, terdapat peningkatan permintaan untuk makanan di restoran sebagai akibat dari peningkatan pendapatan, perubahan pola konsumsi dan komposisi rumah tangga, dan tekanan waktu yang dibuat oleh dual-working families. Kecenderungan tersebut semakin tinggi, khususnya di Yogyakarta. Akibatnya, industri jasa makanan di Yogyakarta menjadi sangat kompetitif. Oleh karena itu, jumlah outlet jasa makanan semakin meningkat untuk memenuhi permintaan. Dalam rangka mendukung keberhasilan dalam industri yang kompetitif ini, operator restoran perlu memahami faktor-faktor (dan relatif pentingnya) yang mempengaruhi keputusan pelanggan restoran 'ketika memilih sebuah restoran. Multikulturalisme merupakan bagian intrinsik dari pembentukan sejarah dan perkembangan Indonesia, khususnya di Yogyakarta. Tujuan dari penelitian ini adalah untuk mengetahui: 1) harapan pelanggan atas makanan yang tradisional, beserta pengalamannya 2) jumlah keauntetikan pelanggan yang dapat menerima restoran Thailand di masa mendatang dan 3) apa yang pelanggan harapkan dari restoran Thailand ketika mereka datang untuk menikmati hidangan. Data diperoleh dari 150 kuesioner yang dibagikan kepada pelanggan di 2 restoran Thailand di Yogyakarta.

PERLUNYA KERANGKA KONSEPTUAL AKUNTANSI BAGI SUATU NEGARA Aida Nahar
Jurnal Dinamika Ekonomi & Bisnis Vol 1, No 1 (2004)
Publisher : Universitas Islam Nahdlatul Ulama Jepara

Characteristic diversity of nations such a political environment, law order, culture etc. of course make different accounting practices among countries. This diversity prosecute there is a conceptual framework of accounting for those nations. It is needed in order to establish a constitution for resolving issues in setting accounting standard. A well-conceived and fully developed conceptual framework should consider each of the four tiers as well as the logical connections between tiers. This paper explain the conceptual framework and how to build this framework.

FAKTOR VARIABEL PENYEBAB TURUNNYA GROWTH ECONOMIC KAWASAN FTZ DI KEPULAUAN RIAU Syarif Hidayah Lubis
Jurnal Dinamika Ekonomi & Bisnis Vol 16, No 2 (2019)
Publisher : Universitas Islam Nahdlatul Ulama Jepara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34001/jdeb.v16i2.979

Of the 4 regions of the Free Trade Zone (FTZ) in Indonesia, Riau Islands has 3 regions, namely Batam, Bintan and Karimun, however, in the last 5 years the FTZ area has experienced less optimal economic growth or is experiencing a decline. Overall economic growth in the Riau Islands FTZ region During the last 6 years there has been a cumulative 6-year decline, namely Batam city at -0.476, Bintan -0.18 Karimun regency at -0.172. There are several drivers of economic growth in the FTZ region including tourism, MSMEs and inflation. The purpose of this study was to find out the variables that influence the decline in the Economic Growth / GRDP of the FTZ region in the Riau Islands Province. This study uses quantitative research by obtaining secondary data and the techniques used in collecting data are by documentation techniques, namely recording and copying of secondary data. The simultaneous results of the variables of Tourism, MSME and inflation have an effect on the Economic Growth / GRDP, simultaneously the variables of Tourism, MSMEs and inflation have an effect on Economic Growth / GRDP. Partially the tourism / tourist variables have a negative influence on economic growth / GDP. This can be seen tcount (-3.503) <ttable (1.67356) significant value (0.001) <(0.05), MSME variables have a positive effect on Economic Growth / GRDP with tcount (2.841)> t table (1.67356) and significant value (0.016) <(0.05). PMA has no effect on Economic Growth / GRDP. This can be seen with the value of tcount (1.535) <ttable (1.67356)) and significant value (0.131)> (0.05), Exports have an effect on Economic Growth / GRDP with tcount (1.803)> ttable (1.67356) and significant value (0.047) <(0.05), Inflation has an effect on Economic Growth / GRDP with tcount (0.439) <t table (1.67356) and significant value (0.662)> (0.05).

PENGARUH STRUKTUR MODAL TERHADAP KEPATUHAN MEMBUAT LAPORAN KEUANGAN SESUAI STANDAR AKUNTANSI KEUANGAN (SAK) Warno Warno
Jurnal Dinamika Ekonomi & Bisnis Vol 10, No 1 (2013)
Publisher : Universitas Islam Nahdlatul Ulama Jepara

AbstractionThere are several factors that affect the financial statements that are made by companies, koperasi are also included in the same category so that the business entity in making any, affecting the financial statements, capital structure one that affects, in this study the sample is in the city of Semarang cooperative financial statements, analysis of data using Statistical regression with SPSS assisted.The results showed in the category of data normality test normal, test of determination (R-square) showed only minor could be explained by the statistics, 76% F test showed simultaneous independent variables affect the dependent variable, t test 36% and 49% for the X1 and X2 the magnitude of its effect on variable Y.Limitations of the study data in this study was obtained from the financial statements Dekopinda Semarang city and count the number of koperasi that there are hundreds, but existing data and only a small proportion of the small fraction that is used as the sample in this study.Keywords: Capital Structure, Financial StatementsAbstrakAda beberapa faktor yang mempengaruhi laporan keuangan yang dibuat oleh perusahaan, koperasi juga masuk dalam kategori entitas bisnis sehingga sama dalam pembuatan laporan keuangan ada yang mempengaruhi, struktur modal salah satu yang mempengaruhi, dalam penelitian ini sampelnya adalah laporan keuangan koperasi dikota semarang, analisis data menggunakan statistik regresi berganda dengan berbantuan SPSS. Hasil penelitian menunjukkan uji normalitas data masuk kategori normal, uji determinasi (R square) menunjukkan hanya kecil yang bisa dijelaskan oleh statistik, uji F 76% menunjukkan variabel independen berpengaruh secara simultan terhadap variabel dependen, uji t 36% untuk X1 dan 49% untuk X2 besarnya pengaruhnya terhadap variabel Y. Keterbatasan penelitian ini data dalam penelitian ini adalah dari laporan keuangan yang diperoleh dekopinda Kota Semarang dan secara hitungan jumlah koperasi yang ada ratusan namun data yang ada hanya sebagain kecil dan dari sebagian kecil itulah yang dipakai sebagai sampel dalam penelitian ini.Kata Kunci : Struktur Modal, Laporan Keuangan

HUBUNGAN ANTARA KEADILAN PROSEDURAL DAN KINERJA MANAJERIAL DENGAN PARTISIPASI ANGGARAN SEBAGAI VARIABEL INTERVENING Ahmad Badaruddin Latief
Jurnal Dinamika Ekonomi & Bisnis Vol 3, No 2 (2006)
Publisher : Universitas Islam Nahdlatul Ulama Jepara

AbstractThis study examines the intervening effects of Participation on the relationship between procedural justice and managerial performance Continuing research by Lou CM and Lim EW (2002), as for becoming object from this research is manufacturing business which located in Center of Java Indonesia.This research represent the empirical test which used convmience sampling technics in data collection. Data were collected using a sttrwy of 55 managers production, human resources, Finance and marketing from manufacturing organizations in Center of Java, Indonesia. Data analysis uses Path Analysis with the program SPss,.Result of hypothesis Examination indicate that three hypothesis are accepted. Hypothesis I (there are significance injluence between Procedural Justice to Budget Participation ). hypothesis 2 (there are significance injluence between Budget Participation to Managerial Performance). And hypothesis 3 (there are signtfwanc indirect influence between Procedural Justice to Performance Measurement through budget participation). Keywords: Procedural Justice, Budget Participation and Managerial Performanc.

MASHLAHAH DALAM PAJAK TANAH PERSPEKTIF ABU YUSUF (TELAAH TERHADAP KITAB AL-KHARAJ) Purbayu Budi Santoso; Aris Anwaril Muttaqin
Jurnal Dinamika Ekonomi & Bisnis Vol 12, No 2 (2015)
Publisher : Universitas Islam Nahdlatul Ulama Jepara

Pengambilan kebijakan dengan mempertimbangkan mashlahah masih menjadi pertentangan di kalangan ulama??. Sebagian pihak menolak penggunaan maslahah dengan dalih al-Quran dan hadits sudah membahas seluruh persoalan hidup manusia. Sedangkan sebagian pihak yang lain menerima maslahah sebatas tidak bertentangan dengan al-Quran dan hadits. Bagi pihak yang menerima maslahah, persoalan pajak tanah (kharaj) bagi seluruh warga tanpa pandang bulu, juga menjadi perdebatan tersendiri. Apakah hal itu termasuk maslahah atau justeru mafsadah. Tujuan penelitian ini adalah menjelaskan penggunaan metode mashlahah oleh Abu Yusuf (113-182 H/ 731-798 M) dan aplikasinya dalam persoalan pajak tanah (kharaj). Metode penelitian menggunakan deskriptif kualitatif dengan menelaah kitab al-Kharaj karya Abu Yusuf. Hasil penelitian ini menunjukan bahwa: pertama, Abu Yusuf menggunakan mashalah mu??tabarah dalam menetapkan kebijakan; kedua, aplikasi metode mashlahah dalam persoalan pajak tanah (kharaj) adalah dengan mempertimbangkan manfaat jangka panjang dan keadilan yang merata bagi semua lapisan masyarakat. Abstract Policy interpretation by considering mashlahah still become a controversy between ulama??. Some people reject the use of mashlahah because al-Quran and hadits have discussed all of human problems. Whereas some other people accept mashlahah if it??s not in opposition to al-Quran and hadits. According to people who accept mashlahah, land tax problem (kharaj) for all of citizen equally, it??s also being a controvertion. Is that include in mashlahah or precisely mafsadah?. The aims of this research are to explain use of mashlahah method by Abu Yusuf (113-182 H/ 731-798 M) and its application in the land tax problem (kharaj). Research method is done by qualitative descriptive by analyze al-Kharaj which was created by Abu Yusuf. The results of this research show that: first, AbuYusuf used mashlahahmu??tabarah when determine the policy; second, mashlahah method in land tax problem (kharaj) is applicated by considering a long term benefits and justice for all citizen.

ANALISIS DAYA SAING EKSPOR NON MIGAS INDONESIA KE ASEAN Shanty Oktavilia
Jurnal Dinamika Ekonomi & Bisnis Vol 1, No 2 (2004)
Publisher : Universitas Islam Nahdlatul Ulama Jepara

AbstractsThis study analyzes Indonesia's non-oil and gas export in the A SEAN market. Constant Market Share (CMS) method and Trade Specialization Ratio (TSR) are used to analyze competitiveness and specialization of Indonesia's export products based 011 the 2000 2001 data. It is very useful to know the ability of Indonesia's commodity to penetrate and compete in ASEAN market in the AFTA.Based on the CMS method we can decompose the ability to export into growth effect, distribution effect, and competitiveness effect. On average, grow th of Indonesia's export was not affected by market demand growth (negatively sign of growth effect). Only food, beverages and tobacco commodities and livestock have positive sign, that its export growth of those commodities is affected by demand growth. On average, growth of Indonesia's export is affected by market structure (positively sign of distribution effect). It means that Indonesia's export in ASEAN market is concentrated in the growing market . Competitiveness effect shows positive sign on average. It means that Indonesia'. commodities have good competitiveness in ASEAN market. The highest competitiveness are mineral goods, machinery and electronics. Negative sign of distribution effect are showed on Leathe1; leather product, concerning plants, textile, weapon, ammuntion, fabric goods and art. It means that those commodities have low competitiveness.Trade specialization Ratio (TSR) shows how high export goods of Indonesia is specialized in A SEAN market. Indonesia's goods export is getting more specialized from 2000 to 2001 (Showed by increased TSR). Wood products and fabric goods show the highest TSR. Keywords : competitiveness, specialization, constant market share (CMS), trade speciali;:.ation ratio (TSR).

ANALISIS FAKTOR YANG MEMPENGARUHI PERSEPSI ??MAHASISWA ATAS SIKAP TIDAK ETIS AKUNTAN DENGAN LOVE ??OF MONEY SEBAGAI VARIABEL MODERATING Anita Rahayuningsih; Heru Sulistyo; Sri
Jurnal Dinamika Ekonomi & Bisnis Vol 13, No 2 (2016)
Publisher : Universitas Islam Nahdlatul Ulama Jepara

AbstrakPenelitian ini didasarkan pada jumlah skandal keuangan yang dilakukan oleh akuntan dan auditor baik yang terjadi di luar negeri maupun di Indonesia. Skandal tersebut memicu reaksi beragam dari banyak orang. Salah satunya adalah mahasiswa yang bereaksi negatif terhadap berbagai skandal yang terjadi di bidang profesi akuntansi. Populasi dalam penelitian ini adalah semua siswa jurusan akuntansi di Universitas Islam Nahdlatul Ulama Jepara sebanyak 599 siswa. Teknik sampling yang digunakan adalah metode purposive sampling dengan salah satu kriteria bahwa siswa telah mengambil mata kuliah Auditing I dan II. Sehingga sampel yang digunakan sebanyak 79 siswa. Alat analisis yang digunakan untuk menganalisa adalah Analisis Regresi Moderasi (MRA), koefisien determinasi dan pengujian hipotesis diuji dengan SPSS for windows 20. Berdasarkan hasil pengolahan data ditemukan bahwa tingkat pengetahuan dan relativisme berpengaruh signifikan terhadap persepsi siswa terhadap Akuntan perilaku tidak etis, sedangkan gender dan idealisme tidak berpengaruh dan tidak berpengaruh signifikan terhadap persepsi siswa terhadap perilaku berperilaku tidak etis. Sedangkan variabel cinta uang tidak bisa memoderasi antara variabel tingkat pengetahuan, jenis kelamin, idealisme, dan relativisme persepsi siswa terhadap akuntan perilaku tidak etis. Abstract This research is based on the numbers of financial scandals committed by accountants and auditors both occurred abroad and in Indonesia. The scandal sparked mixed reactions from many people. One of them is student who reacted negatively to the various scandals that occurred in the field of the accounting profession. The populations in this study are all students majoring in accounting at the Islamic University Nahdlatul Ulama Jepara as many as 599 students. The sampling technique used is purposive sampling method with one of the criteria that the student has taken courses Auditing I and II. So that of sample??s used as many as 79 students. The analytical tool used to analyze is Moderated Regression Analysis (MRA), the coefficient of determination and hypothesis tested using SPSS for windows 20. Based on the results of data processing, it is found that the level of knowledge and relativism significantly influence students?? perceptions on unethical behavior accountant, while gender and idealism has no effect nor significant effect on students?? perceptions on unethical behavior accountan. Whereas variable love of Money cannot moderate between variable levels of knowledge, gender, idealism, and relativism of the students?? perceptions on unethical behavior accountant.

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