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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 278 Documents
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FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS LAPORAN KEUANGAN PADA UMKM DI KABUPATEN KUDUS Sri Mulyani
Jurnal Dinamika Ekonomi & Bisnis Vol 11, No 2 (2014)
Publisher : Universitas Islam Nahdlatul Ulama Jepara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34001/jdeb.v11i2.207

Abstract

AbstrakBanyak faktor yang mengakibatkan kegagalan dalam usaha mikro,kecil dan menengah (UMKM), salah satunya adalah rendahnya kualitas laporan keuangan yang dibuat oleh UMKM. Tujuan dari penelitian ini adalah untuk mengetahui pengaruh dari jenjang pen- didikan, latar belakang pendidikan, ukuran usaha, dan lama usaha terhadap kualitas laporan keuangan UMKM di Kabupaten Kudus. Jenis penelitian yang digunakan adalah kuantitatif deskriptif dengan pendekatan korelasional. Populasi dalam penelitian ini adalah selu- ruh UMKM di Kabupaten Kudus. Metode pengumpulan data meng- gunakan metode kuesioner dengan jumlah sampel 100 UMKM. Hasil penelitian ini memberikan penjelasan bahwa terdapat pengaruh yang positif dan signifikan antara ukuran usaha terhadap kualitas laporan keuangan UMKM. Sedangkan jenjang pendidikan, latar be- lakang pendidikan, dan lama usaha tidak terdapat pengaruh yang signifikan terhadap kualitas laporan keuangan UMKM. AbstractMany factors lead to failure in small micro medium enter-prises (UMKM); one of them is the low quality of financial state- ments made by UMKM. The purpose of this study was to find out the effect of educational stage and background of the owner, and the size and age of the business to the quality of the financial statements of UMKM in KudusThe type of the research is quantitative descriptive using correlation approach. The population in this study is all UMKM in Kudus. The method of data collection is using question- naire from 100 UMKM as the samples. The results provide an expla- nation that there is a positive and significant influence between the size of the business to the quality of the financial statements of While, the educational stage and background, and the business age do not give significant influences to the quality of the financial statements of UMKM
KUALITAS LAYANAN SATU PINTU DI KOTA SEMARANG Tantri Widiastuti
Jurnal Dinamika Ekonomi & Bisnis Vol 12, No 1 (2015)
Publisher : Universitas Islam Nahdlatul Ulama Jepara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34001/jdeb.v12i1.378

Abstract

AbstrakUpaya untuk memberikan pelayanan yang maksimal dalam menerapkan sistem ??satu pintu? ini adalah meningkatkan kepuasan masyarakat atas pelayanan yang diberikan. Peningkatan kepuasan pemohon perijinan adalah terciptanya proses perijinan yang mudah. Tujuan penelitian ini untuk mengetahui unsur keadilan dalam mendapat pelayanan, ketepatan pelaksanaan dengan jam kerja pelayanan, kecepatan pelayanan dan ketepatan waktu penyelesaian dokumen dengan yang dijanjikan  pegawai BPPT Kota Semarang setelah terjadi rotasi jabatan pada pegawai front desk dan pergantian pimpinan dibandingkan dengan sebelum terjadi rotasi jabatan pada pegawai front desk dan pergantian pimpinan dalam melayani perijinan. Penelitian ini menggunakan uji beda. Hasil penelitian menunjukkan kondisi keadilan dalam mendapatkan pelayanan, ketepatan pelaksanaan dengan jam kerja pelayanan, kecepatan pelayanan dan ketepatan waktu penyelesaian dokumen dengan yang dijanjikan setelah terjadi rotasi jabatan pada pegawai front desk dan pergantian pimpinan lebih baik dibandingkan sebelum terjadi rotasi jabatan pada pegawai front desk dan pergantian pimpinan. AbstractThe effort to provide the maximum services in implementation of the "one door" sistem is to improve the level of people's satisfaction for the provided services. An increase satisfaction of applicants who propose a license is the realization of the easy process of licensing. The purpose of this study is to investigate the elements of fairness in obtaining services, preciseness of the implementation of working hours of service, speed of service and preciseness of documents time  completion as the promise of Semarang BPPT employees after the rotation position of the front desk employees and the change of leadership, in comparison with before the rotation position of the front desk employees and the change of leadership. This study used the t- test. The results of research reveal that the condition of fairness in obtaining services, preciseness of the implementation of working hours of service, speed of service and preciseness of documents time  completion as promised after the rotation position of front desk employees and the change of leadership are better than before the rotation position at the front desk employees and the change of leadership.
ANALISIS STRATEGI PEMASARAN BARANG EKSPOR PADA PERUSAHAAN MEBEL UKIR CV. FIKRA INDO EXPORT DALAM MENGHADAPI PERSAINGAN TERHADAP PERUSAHAAN SEJENIS DI KOTA JEPARA Miftah Arifin; Akhmad Khoirul Anam
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.v2i2.48

Abstract

AbstractWhen a condition of economic is less support like now, The Government tries to motivate the export activity whice can appear foreign exchange for country, among of them is none oil and natural gas sector in this case isfurniture industry because the products whic is appeared can compete in abroad market.The aim of this research is toformulate marketing strategi of company toface competition. The analysis is done by identifying the factors whic become Strategic Advantage Profile so can be known the strenghts, the weaknes and external factors of company the result is opportunity and threat can be known.The analysis whic is used is SWOT Analysis (Strengths, Weakness, Opportunities and Threats), whic consists of SAP Analysis (Strategic Advantage Profile) that is to observe the position of company from strength and weaknes side and also ETOP Analysis (Environmental Threat and Opportunity Profile) that is to observe the position of company from the weaknes and the threat.Based on SAP Analysis the company is an a favorable position, it means that prestation of company is satisfying, whereas based on ETOP Analysis the company is an ideal business that is business whic has high success opportunity and low failing risk. From combination of both analysis mentioned on SWOT matrix, the company is on invest position. Keywords:  Strengths,  Weakness, Opportunities and Threat (SWOT), Strategic Advantage Profile   (SAP),  Environmental    Threat  and   Opportunity   Profile   ( ETOP)
ANALISIS IMPOR BERAS INDONESIA DAN FAKTOR-FAKTOR YANG MEMPENGARUHINYA (Studi Kasus Tahun 1986-2003) Purbayu Budi Santosa; Ondo Ilarinduan PS
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.v3i2.66

Abstract

AbstractAgricultural sector specially food crop consistently have come to principal focus and priority of run strategy during 1968-1993. One of efficacy which have been reached is self sufficiency rice in the early year 1984 After that, various changes like climate trouble, change of orientation development of economics, and various other change ha\>e resulted Indonesia again become rice importing country in the year 1986. Instability of Indonesia rice crop and production, causing Indonesia cannot fid/ill requirement will consume Indonesia society rice which always experience of the make-up of along with resident growth rate which progressively mount. Result of research indicate that variable produce rice, fuptah rate value to US dollar and import tariff have an effect on to Indonesia rice import, as for variable consume society rice not have an effect. Keywords :  Import Rice, rice consumption and production, tariff import rice 
PENGARUH KOMITMEN AFEKTIF, PERSEPSI SALING KETERGANTUNGAN TUGAS DAN KETERLIBATAN KERJA TERHADAP SHARING PENGETAHUAN PADA AUDITOR Ika Indriasari
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.v10i2.82

Abstract

AbstrakPenelitian ini bertujuan untuk menganalisis variabel persepsi saling ketergantungan tugas dan keterlibatan kerja sebagai anteseden dari tiga dimansi komitmen afektif, yaitu komitmen afektif organisasi, tim dan profesi terhadap aktivitas sharing pengetahuan yang dilakukan  oleh auditor. Obyek penelitian adalah auditor yang bekerja di KAP di Indonesia. Teknik yang digunakan dalam pengumpulan data adalah simple random sampling. Data diperoleh dengan menyebarkan 300 kuesioner  di KAP-KAP di  Jawa, Sumatera, Bali, dan Kalimantan. Analisis data dilakukan dengan menggunakan Structural Equation Model (SEM) dengan program AMOS. Hasil penelitian menunjukkan bahwa komitmen afektif tidak terbukti memiliki pengaruh terhadap aktivitas sharing pengetahuan pada auditor, sementara keterlibatan kerja dan persepsi keterlibatan tugas memiliki hubungan positif dan signifikan terhadap komitmen afektif dan juga berhubungan positif dengan sharing pengetahuan pada auditor. AbstractThis study aimed to analyze the variable perceptions of task interdependence and job involvement as an antecedent of three dimansi affective commitment, namely affective organizational commitment, and professional teams on knowledge sharing activities were carried out by the auditors. The object of study is the auditor who works in the KAP of Indonesia. Data collection technique used is simple random sampling. Data obtained by distributing 300 questionnaires to some KAP in Java, Sumatra, Bali, and Borneo. Data analysis were performed using Structural Equation Model (SEM) with the AMOS program. The results showed that affective commitment was not shown to have an influence on the auditor's knowledge sharing activities, while job involvement and perceptions of task involvement has a positive and significant relationship to affective commitment and positively related to the sharing of knowledge on auditors.
PREDIKSI RASIO KEUANGAN TERHADAP KONDISI FINANCIAL DISTRESS PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI Feri Dwi Ardiyanto; Prasetiono Prasetiono
Jurnal Dinamika Ekonomi & Bisnis Vol 8, No 1 (2011)
Publisher : Universitas Islam Nahdlatul Ulama Jepara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34001/jdeb.v8i1.96

Abstract

AbstrakPenelitian ini bertujuan untuk menguji pengaruh rasio keuangan yang meliputi, CACL, CATA, WCTA, NITA, RETA, SETA, TLTA, STA dan ITO untuk memprediksi kemungkinan kondisi financial distress pada perusahaan manufaktur yang terdaftar di bursa efek Indonesia, selama periode 2005-2009. Data yang digunakan pada penelitian ini adalah data sekunder yang diperoleh dari ICMD. Data keuangan periode 2005 ?? 2007 digunakan sebagai basis perhitungan untuk variabel bebas dan data periode 2008 ?? 2009 digunakan sebagai variabel terikat. Yaitu sebagai penentu financial distress, jika suatu emiten memiliki nilai EPS negatif selama du tahun berturut-turut maka digolongkan mengalami keadaan financial distress. Sampel penelitian ini sejumlah 102 perusahaan manufaktur yang terdiri dari 89 perusahaan non-financial distress dan 13 perusahaan financial distress. Hipotesis penelitian, diuji dengan model analisis regresi logistik dengan periode satu tahun, dua tahun dan tiga tahun sebelum financial distress. Hasil analisis data menunjukkan bahwa model satu tahun menghasilkan akurasi prediksi paling besar. Pengujian pada ketiga model juga menunjukkan bahwa variabel CACL, WCTA dan NITA secara konsisten berpengaruh signifikan terhadap probabilitas financial distress.  AbtractThis research aims to test the effect of financial ratios which are CACL, CATA, WCTA, NITA, RETA, SETA, TLTA, STA, and ITO to predict the probability of financial distress in the manufacturing companies listed in Indonesia Stock Exchange for the period of 2005-2009. Data used in this research are secondary ones which obtained from ICMD. Financial data from 2005 to 2007 are processed ones used to independent variables and data in 2008-2009 are used as guidance to determine financial distress status using a negative EPS of two consecutive years. This study used 102 manufacturing company as samples which consist of 89 non-financial distress and 13 financial distress. Hypothesis of this research are tested by analysis model of one, two and three years before financial distress. Result of data analysis using logistic regression method shows that the one year model produces the highest prediction accuracy. The test results  with three analysis models also shows that the variable of CACL, WCTA and NITA significantly influence probability of financial distress.
ULAMA DALAM MENGHADAPI PERKEMBANGAN EKONOMI Noor Rohman Fauzan
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.v7i1.126

Abstract

AbstractGroup of scholars is the people who occupy important positions in social life. This paper tries to discuss the extent to which the role of the ulama in the face of economic development. Therefore, it is necessary to set out an explanation of the extent to which Islam is able to give meaning to economic activities. Since Islam commands people to always strive in order to create a prosperous life physically and mental. In the face of economic development is not there a reason for the scholars to not get involved.Keywords: scholars, Islam, the economic systemAbstrakKelompok ulama merupakan golongan masyarakat yang menempati posisi yang penting dalam kehidupan kemasyarakatan. tulisan ini mencoba membahas sejauh mana peran para ulama dalam menghadapi perkembangan ekonomi. Oleh karena itu, maka perlu dipaparkan sebuah penjelasan mengenai sejauh mana Islam mampu memberi makna kepada aktivitas-aktivitas ekonomi. Karena Islam memerintahkan manusia untuk selalu berusaha dalam rangka menciptakan kehidupan yang sejahtera lahir maupun batin. Dalam menghadapi perkembangan ekonomi tidaklah terdapat alasan bagi para ulama untuk tidak ikut terlibat.Kata kunci: ulama??, islam, sistem ekonomi
KETERKAITAN PERBANKAN AMERIKA TERHADAP TERJADINYA KRISIS SUBPRIME MORTGAGE Murharsito Murharsito
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.v5i2.158

Abstract

AbstractThe credit crisis of 2007 started in the subprime mortgage market in the United State??s. Banks have suffered liquidity problems, concerned about the magnitude of future write downs and counterparty risk, have been trying to keep as much cash as possible as a cushion against potential losses. The severity of the crisis on bank capital has been such that United State??s. banks have had to cut dividends and call global investors, the effects of the crisis have affected the general economy. Banking system has a very significant role in the wholesale economic activity. Bank especially United State??s Bank should be involved in the subprime mortgage crisis. Is there any changes in the management especially risk management in the banking system in United State of America. This paper tries to examine the role of banking system in the subprime mortgage credit crisis. There is closed relationship between United State??s U.S. banking with sub prime mortgage crisis. The repeal of the Glass Steagall Act that forced a structural separation of commercial banking from investment banking was the causing this problem.In order to avoid this problem, United State??s banking need to promote transparation, apply prudential risk management and linked with the complexity of the investation instrument, it needed to advance the understanding and the proper regulation.Keywords : bank, subprime mortgages, role, management
PERSPEKTIF ALTERNATIF PERDAGANGAN DAN PEMBANGUNAN, ANTARA OPTIMISME DAN PESIMISME PERDAGANGAN BEBAS : SUATU TINJAUAN KRITIS TERHADAP TEORI PERDAGANGAN NEOKLASIK Ahmad Syakir Kurnia
Jurnal Dinamika Ekonomi & Bisnis Vol 1, No 1 (2004)
Publisher : Universitas Islam Nahdlatul Ulama Jepara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34001/jdeb.v1i1.1

Abstract

International trade has often played a crucial though not necessarily benign in the historical development of the third world. Neoclassical theory of trade since Adam Smith and David Ricardo has emphasized the virtues of comparative advantage and noninterference in international trade. Such Adherence to free trade promotes the maximization of welfare for the world and member countries in the world trading system. But, Given the level of poverty in developing nations and what they see as special problems confronting them, developing nations sometimes judge the free trade as neoclassical theory stated as inappropriate and it may not the best policy for them.A deep and abiding concern with global international relations flourishes even more today, not only because of the still bitter controversies between "trade optimisms" that advocates free trade and "trade pessimism" that advocates less, especially in the context of development, but also because modern transport and communications are rapidly shrinking the world to a "global village". The objective of this paper is to focus on traditional and more contemporary theories of international trade in the context of particular importance to developing nations.
PERSEPSI MASYARAKAT TENTANG KUALITAS PERAN ACCOUNT REPRESENTATIVE DI WILAYAH KERJA KANTOR PELAYANAN PAJAK PRATAMA JEPARA Subadriyah Subadriyah
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.v10i1.23

Abstract

AbstractOne effort to improve compliance of tax obligations community, the Directorate General of Taxation (DJP) built Account Representative (AR) in every Modern Small Tax Offices (Modern KPP Pratama) are responsible for providing consultation, guidance and oversight of taxpayer in their areas. The Small Tax Office (KPP) Pratama Jepara was founded in 2007 has been equipped completed with AR, but in reality there are many people who don??t have a Taxpayer Identification Number (tax ID/NPWP) or even people who have tax ID didn??t implement tax obligations by reason of not understanding the tax laws. The purpose of this research aims to determine the public perception about the quality of the role of Account Representative (AR) in the working area in KPP Pratama Jepara in performing their duties.The population was all the taxpayers in the working area Jepara Account Representative registered on DJP until September 2012 with a variety of business types and levels of income per year as a research subject, both corporate taxpayers or individual taxpayers are 52 512 taxpayers. The research sample was determined by sampling formula of Taro Yamane (2005) obtained 100 respondents. Research using descriptive statistical analysis. The research states that: 1) the perception of the public regarding the introduction of the taxpayer against AR are 57.25% have a positive perception, 2) monitoring tax compliance by AR to taxpayers perceived by the public is still very low, only 24.67%, 3) quality AR in counseling / consultation on the technique of tax laws had not been optimal, 51% of respondents have negative perception.Keywords: Perception, Taxpayers, Account Representative (AR)AbstrakSalah satu upaya dalam rangka meningkatkan kepatuhan masyarakat atas kewajiban perpajakan, Direktorat Jenderal Pajak mengangkat Account Representative (AR) di setiap Kantor Pelayanan Pajak yang bertugas memberikan konsultasi, bimbingan dan pengawasan terhadap wajib pajak yang menjadi tanggungannya. KPP Pratama Jepara berdiri sejak tahun 2007 telah dilengkapi dengan petugas pajak tersebut, namun dalam kenyataannya masih banyak masyarakat yang belum mempunyai Nomor Pokok Wajib Pajak (NPWP) atau bahkan masyarakat yang telah memiliki NPWP belum melaksanakan kewajiban perpajakannya dengan alasan tidak memahami peraturan perpajakan. Tujuan penelitian adalah memaparkan persepsi masyarakat tentang kualitas peran Account Representative (AR) di wilayah kerja Kantor Pajak Pratama (KPP) Jepara dalam melaksanakan tugasnya.Populasi penelitian ini adalah seluruh wajib pajak yang ada di wilayah kerja Account Representative Jepara yang terdaftar sampai bulan September 2012 dengan berbagai jenis usaha dan tingkat pendapatan per tahun sebagai subjek penelitian, baik wajib pajak badan ataupun wajib pajak orang pribadi yaitu 52.512 wajib pajak. Sampel penelitian ditentukan dengan rumus penarikan sampel Taro Yamane (2005) diperoleh sebanyak 100 responden. Analisis penelitian menggunakan statistik deskriptif. Hasil penelitian menyatakan bahwa: 1) persepsi masyarakat mengenai pengenalan wajib pajak terhadap AR 57,25% berpandangan positif, 2) pengawasan kepatuhan perpajakan oleh AR terhadap wajib pajak dirasakan oleh masyarakat masih sangat rendah yaitu hanya sebesar 24,67%, 3) kualitas AR dalam melakukan bimbingan/himbauan dan konsultasi mengenai teknik perpajakan dirasakan belum optimal, 51% responden berpandangan negatif.Kata kunci: Persepsi, Wajib Pajak, Account Representative (AR)

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