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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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Fraudulent Financial Statement: Pengujian Fraud Pentagon Theory Pada Sektor Industri Dan Barang Konsumsi Yang Terdaftar Di Bursa Efek Indonesia Cindy Syavira; Siti Aliyah
Jurnal Dinamika Ekonomi & Bisnis Vol 20, No 1 (2023)
Publisher : Universitas Islam Nahdlatul Ulama Jepara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34001/jdeb.v20i1.4701

Abstract

Financial Statement Fraud is fraud or manipulation of a company's financial reports to show the best condition of the company so that investors are interested and/or retain the funds they have in the company. This research is intended to analyze the influence of the factors in the fraud pentagon theory on fraudulent financial reports in manufacturing companies in the industrial and consumer goods sectors listed on the IDX in 2018-2020. The proxy variables used in this research were Institutional Ownership, Ineffective Monitoring, Change in Auditor, Change of Director, and Frequent Number of CEO's Picture. The population used for this research was all industrial and consumer goods sector companies in 2018-2020 that published complete financial reports via the IDX or company website. By utilizing purposive sampling techniques and multiple linear regression analysis processed with SPSS version 25, the results of this research showed that Institutional Ownership, Change of Director, and Frequent Number of CEO's Picture have no effect on Financial Statement Fraud. Meanwhile, Ineffective Monitoring has a positive effect and Change in Auditor has a negative effect on Financial Statement Fraud
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
Pengaruh Kualitas Produk, Harga dan Promosi Terhadap Keputusan Pembelian Sneakers Brand Lokal Sri Manik Parasari, Nyoman; Chandra Mandira, I Made; Mira Yanti, Ni Putu
Jurnal Dinamika Ekonomi dan Bisnis Vol 21, No 1 (2024)
Publisher : Universitas Islam Nahdlatul Ulama Jepara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34001/jdeb.v21i1.4389

Abstract

The aim of this study is to investigate the impact of price, promotion, and product quality on consumers' purchasing decisions when it comes to Ventela, a local brand specializing in sneakers. Once buyers have made a purchase, they will evaluate their level of satisfaction or disappointment with the product upon receiving it. This study was conducted in Denpasar City, employing quantitative research approach. The target population was all students in Denpasar who wore Ventela shoes, and 119 participants were chosen utilizing the representative selection method using the formula by Hair et al. This research utilized quantitative data obtained from both primary (questionnaire answers) and secondary (sales data) sources. The data were collected by examining the usage of social media and the Ventela shoe sales platform, analyzing data on top local shoe brands, and comparing prices of Ventela shoes. To gather data for this study, a questionnaire designed on Google Forms was distributed. Additionally, traditional statistical tests such as the assumption test, multiple linear regression test, t test, F test, and coefficient of determination were applied in this research. The findings of this study indicated that the purchasing decisions of consumers were influenced in a positive and significant manner by the quality, price, and promotion of a product. The test results indicated that the quality of the Ventela brand sneakers had a significant and positive impact on purchasing decisions. The decision to purchase Ventela sneakers, a local brand, was affected by price, promotion, and the of product quality
Efektivitas Penggunaan Sistem Informasi Akuntansi, Kepercayaan atas Sistem Informasi Akuntansi, dan Kesesuaian Tugas terhadap Kinerja Individu pada Bank Perkreditan Rakyat (BPR) Saraswati, Esti; Bangun Kristianto, Giovanny; Yuliarti, Lusi
Jurnal Dinamika Ekonomi dan Bisnis Vol 21, No 1 (2024)
Publisher : Universitas Islam Nahdlatul Ulama Jepara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34001/jdeb.v21i1.3899

Abstract

The objective of this study is to investigate and evaluate the effect of the effectiveness of utilizing Accounting Information System (AIS), trust in the AIS and suitability of tasks on the performance of individuals working at rural banks through simultaneous and partial tests. In this study, 32 individuals who worked at PT Bank Perkreditan Rakyat (BPR) Soka Panca Artha in Sokaraja, Banyumas, were included in the population. The study utilized various stages of research methodology, which included performing descriptive statistical analysis, testing the quality of data, evaluating classical assumptions, conducting multiple regression analysis, and testing hypotheses. The data was primary data collected by distributing questionnaires.  The findings of this study suggested that the effectiveness of AIS use, trust in AIS, and task suitability greatly influences individual performance simultaneously. The partial testing conducted indicated that the use of AIS and the level of trust in AIS did not significantly affect individual performance. However, the suitability of the task had a significant impact on individual performance
Konsep dan Penerapan Ujrah Al-Mitsli Menurut Perspektif Ekonomi Islam Habibatu Zahro, Efa; Hanifuddin, Iza
Jurnal Dinamika Ekonomi dan Bisnis Vol 21, No 1 (2024)
Publisher : Universitas Islam Nahdlatul Ulama Jepara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34001/jdeb.v21i1.3882

Abstract

In determining Al-Ujrah (wages) amount in Indonesia, the current approach focuses on meeting the minimum physical requirements rather than ensuring a satisfactory standard of living based on fundamental human needs. In the context of Islamic beliefs, Afzalurrahman had addresses similar topics as mentioned in this research. In reality, the disparity in wage representation remains far from the desired equality set by Indonesian law. According to Islahi's reference to Ibn Taimiyah, fair or equal wages are wages that are determined solely by market demand and supply factors, without any involvement from the government. Economists and Islamic economic thinkers view wages as a crucial concept in economic activities. In this situation, the primary emphasis is on the principles of fairness in providing Al-Ujrah, as elaborated in the Al-Qur`an. Afzalur Rahman advocates for the idea of Ujrah Al-Mitsli, highlighting the significance of offering fair wages that uphold principles of justice rather than exploiting workers. The research employed a literature review using a qualitative method. The findings of this study support what was stated by religious figures in Al-Islah who advocate for equal and fair wages that are determined solely by the laws of supply and demand in the market, without any interference from the government 
Pengaruh Kemudahan Transaksi dan Kepercayaan Pengguna terhadap Kepuasan Pengguna Fitur Shopee Paylater E-Commerce Shopee Khasanah, Kholifatul; Aswad, Muhammad
Jurnal Dinamika Ekonomi dan Bisnis Vol 21, No 1 (2024)
Publisher : Universitas Islam Nahdlatul Ulama Jepara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34001/jdeb.v21i1.4521

Abstract

The shift in people's attitude towards a completely digital system has prompted a rise in online shopping on different e-commerce platforms. Therefore, innovations have arisen from businesses in the electronic commerce industry, including the introduction of credit payment options. Shopee needs to create consumer satisfaction by implementing effective strategies, such as maximizing the use of their credit payment method called "Shopee Paylater," in order to stay competitive with other businesses. When customers are fully satisfied, they are more likely to continue using credit payment services on e-commerce platforms and also share positive recommendations with others. Satisfaction can also lead to a decrease in negative complaints regarding an e-commerce company. This research aims at examining the effect of the ease of transactions and the users trust on user satisfaction of the Shopee Paylater feature on Shopee E-Commerce. The research had a sample size of 75 participants. The method of purposive sampling was used to make a determination. The chosen analytic tool is IBM SPSS 22, which employs the techniques of multiple linear regression analysis. This study discovered that the ease of transaction had a positive and significant effect on user satisfaction. Similarly, user trust had a positive and significant effect on user satisfaction. Additionally, both ease of transactions and user trust had a combined influence on user satisfaction
Determinan Environmental, Social, And Governance (ESG) (Studi Empiris Perusahaan Di Indonesia Yang Terdaftar Di IDX 2018-2021) Vivianita, Alfa; Roestanto, Anantya; Indudewi, Dian
Jurnal Dinamika Ekonomi dan Bisnis Vol 21, No 1 (2024)
Publisher : Universitas Islam Nahdlatul Ulama Jepara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34001/jdeb.v21i1.4728

Abstract

Institutional theory suggests that company policies are likely to be altered when they experience three types of influences: coercive, normative, and mimetic isomorphism. These three occurrences prompted companies to engage in activities related to Environmental, Social, and Governance (ESG). The majority of previous researches had primarily examined the relationship between ESG factors and financial performance, firm value, and information asymmetry. One way to address the existing research gaps is by undertaking research on ESG factors, considering the impact of variables such as the size and age of the company, the industry it operates in, and its institutional ownership. The objective of this research is to conduct an ESG analysis, considering factors such as company size, company age, industry type, and institutional ownership. This research employed a quantitative methodology as its approach. This research utilized secondary data. The sampling method employed was purposive sampling. The utilization of multiple linear regression analysis was employed for the analysis. The findings of the study showed that the nature of the industry influenced the ESG performance, while the size of the company, its age, and ownership structure did not have any impact on ESG
Manajemen Keuangan Publik Negara Indonesia dalam Perspektif Abu Yusuf Mila Arlina, Agustin; Fageh, Achmad; Agus Hidayat, Ahmad
Jurnal Dinamika Ekonomi dan Bisnis Vol 21, No 1 (2024)
Publisher : Universitas Islam Nahdlatul Ulama Jepara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34001/jdeb.v21i1.4558

Abstract

This study aims to to analyze the management of public financing by the Indonesian government, considering the principles of Maqashid Syariah and to explore Abu Yusuf's concepts and perspectives on taxation. The method used in this study was descriptive qualitative with a focus on library research. The findings of the study indicated that Abu Yusuf has three main sources of thoughts regarding public financing, specifically government income, including ghanima, shadaqah or zakat, and fay. In Indonesia, Abu Yusuf's ideas on public financing align with the inclusion of income tax revenue as part of the shadaqah criteria, land and building taxes categorized under Kharaj, and international trade taxes like import and export taxes classified as "Usyr".

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