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IMPLEMENTASI MANAJEMEN STRATEGIK PENGELOLAAN ZAKAT PRODUKTIF DI LEMBAGA KEUANGAN PUBLIK ISLAM (STUDI PADA DOMPET DHUAFA YOGYAKARTA)
Fajar Fandi Atmaja;
Rahmani Timorita Yulianti;
Martini Dwi Pusparini;
Nurul Wulandari Putri;
Naili Jannati
Jurnal Dinamika Ekonomi & Bisnis Vol 14, No 1 (2017)
Publisher : Universitas Islam Nahdlatul Ulama Jepara
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DOI: 10.34001/jdeb.v14i1.569
One type of philanthropy in Islam is zakah. In general, the distribution of zakah can assist in alleviating poverty problem. Public financial institutions such as BAZ and LAZ as a non-profit financial institutions have an important role in the management of zakat funds. Along with the development of today's management, now many LAZ using differentpatterns in the zakat funds management, including strategic management. This study aims to determine the implementation of the strategic management of Islamic public financial institutions and strategies applied in the management of productive zakah.Thi study belongs to field research with descriptive-qualitative approach. The subject of the study is Dompet Dhuafa Yogyakarta. Data collecting is done by interview and documentation. This method is used to deduce the results of the study on the implementation of the strategic management of productive zakah fund management in Dompet Dhuafa Yogyakarta.The result of the research shows that Dompet Dhuafa Yogyakarta has implemented strategic management in productive zakah management. From the analysis of company profiles and environmental analysis, it is known that strength, weakness, opportunities, and threats overall illustrate that Dompet Dhuafa Yogyakarta are in a strong position because of the level of opportunity dominance is more than the threat it faces. It also indicates that the Dompet Dhuafa Yogyakarta can continue to grow. Grand strategies applied by Dompet Dhuafa Yogyakarta include: expanding programs and networks in fundraising and utilization, upgrading excellent customer service, building strategic alliances for resource mobilization and advocacy, building ICT systems, internal controls, transparency and accountability, and building a human resource management system.
ANALISIS LAPORAN KEUANGAN DALAM RANGKA MENENTUKAN TINGKAT KESEHATAN BUMN (Studi Kasus Pada PT PLN APJ KUDUS)
Aida Nahar;
Dwi Santoso
Jurnal Dinamika Ekonomi & Bisnis Vol 3, No 1 (2006)
Publisher : Universitas Islam Nahdlatul Ulama Jepara
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DOI: 10.34001/jdeb.v3i1.55
AbstractFinance report analisys is one of alternative to intepretated healthy company finance level. The Scription use to know and analys healthy company finance level PT. PLN Net and Service Area (APJ) Kudus with based to decision letter of Republic Indonesia Finance Ministary No. 8241 KMK. 01311992.The research have to use rentability, liquidity, and solvability analisys (main indicator) toevaluated healthy company finance level, beside that it have to use added indicator are profit margin ratio, operational ratio and conected result level ratio.The evaluation healthy finance company level had to use dates from 1999-2003 years that to compare with decision letter of Republic Indonesia Finance Ministary No. 824/KMK. 0131 1992. The research result was interpretation healthy company level PT. PLN APJ Kudus that showed rentability level is very good, as big as 127,07 %,for liquidity level and solvability level are 523,18 % and 514,9%. After evaluated was rentability, liquidity, and solvability level show finance with very good condition. Keywords: Finance report,company finance level, rentability, liquidity, solvability
SKEMA BONUS DEWAN DIREKSI DAN AKTIVITAS MANAJEMEN LABA (Penelitian pada Perusahaan Manufaktur di BEI)
Setyo Utomo
Jurnal Dinamika Ekonomi & Bisnis Vol 8, No 1 (2011)
Publisher : Universitas Islam Nahdlatul Ulama Jepara
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DOI: 10.34001/jdeb.v8i1.103
AbstrakKompensasi bagi manajer mencakup gaji, fasilitas, santunan purna jabatan, dan tantiem (bonus). Dari keempat jenis kompensasi, bonus (tantiem) merupakan hal yang paling menarik dibahas. Skema bonus dapat mendorong manajer memanipulasi laba untuk memaksimalkan penerimaan bonusnya. Data yang diperlukan adalah Laporan Keuangan Audited Perusahaan go publik tahun 2007 ?? 2009 yang diperoleh dari Pusat Data Referensi Pasar Uang dan Modal Bursa Efek Indonesia. Sampel dipilih dengan metode purposive sampling, terpilih sebanyak 64 perusahaan manufaktur. Hasil penelitian menunjukkan bahwa secara keseluruhan ada pengaruh positif dan signifikan dari skema bonus terhadap manajemen laba. Temuan ini menunjukkan bahwa direksi melakukan aktivitas manajemen laba untuk meningkatkan penerimaan bonus merekaAbstractCompensations for managers include salaries, facilities, full benefits position and bonuses. From four types of compensations, bonuses are the most interesting matter to be discussed. Bonus schemes are able to encourage managers to manipulate earnings in order to maximize their bonus revenue. The data required is The Report of Public Companies Audited Financial Statements from the year of 2007 - 2009 which is obtained from the Center for Reference Money Market Data and Indonesian Stock Exchange. Samples were selected by purposive sampling method, resulting in 64 selected manufacturing companies. The results indicated that generally there was a positive and significant effect of bonus schemes on earnings management. These findings suggest that directors did the earnings management activities to enhance their bonus revenue.
STRUKTUR EKONOMI DAN SEKTOR UNGGULAN KABUPATEN JEPARA
M Zainuri
Jurnal Dinamika Ekonomi & Bisnis Vol 6, No 2 (2009)
Publisher : Universitas Islam Nahdlatul Ulama Jepara
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DOI: 10.34001/jdeb.v6i2.137
AbstractThe economic structure of Jepara regency shown by the contribution of each economic sector on Gross Regional Domestic Product (GDP). Three sectors are the dominant contribution in the year 2005 up to 2008 is the Industry sector with a range of 27%; Agriculture sector in the range of 23% and the trade sector with a range of 21%. The number of workers absorbed in the three sectors amounted to 78.67% of the workforce in the district of Jepara. Based on the calculation of LQ method, it is known that in the period 2005 to 2008 there were 4 sectors which consistently has a value of LQ > 1, namely Agriculture, Commerce, Transportation and Finance.Keywords: GDP, GDP, LQ method, superior sectorAbstrakStruktur ekonomi Kabupaten Jepara ditunjukkan oleh kontribusi masing-masing sektor ekonomi dalam Produk Domestik Regional Bruto (PDRB). Tiga sektor yang kontribusinya dominan pada tahun 2005 sampai dengan 2008 adalah sektor Industri dengan kisaran 27%; sektor Pertanian pada kisaran 23% dan sektor Perdagangan dengan kisaran 21 %. Jumlah tenaga kerja yang terserap di tiga sektor tersebut sebesar 78,67% dari angkatan kerja yang ada di Kabupaten Jepara. Berdasarkan perhitungan metode LQ, diketahui bahwa dalam kurun waktu 2005 sampai dengan 2008 terdapat 4 sektor yang konsisten memiliki nilai LQ > 1 yaitu Pertanian; Perdagangan; Pengangkutan dan Keuangan.Kata kunci: GDP, PDRB, metode LQ, sektor unggulan
MODEL PENINGKATAN KESEJAHTERAAN MASYARAKAT PESISIR MELALUI PENGUATAN KELEMBAGAAN KOPERASI NELAYAN BERKELANJUTAN
Iin Indarti
Jurnal Dinamika Ekonomi & Bisnis Vol 12, No 1 (2015)
Publisher : Universitas Islam Nahdlatul Ulama Jepara
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DOI: 10.34001/jdeb.v12i1.379
AbstrakPenelitian ini secara umum bertujuan untuk meningkatkan kesejahteraan masyarakat nelayan melalui penguatan kelembagaan koperasi nelayan yang berkelanjutan. Selain itu penelitian ini menemukan model dalam rangka mengurai lingkaran kemiskinan di wilayah pesisir kota Semarang. Responden dalam penelitian ini adalah nelayan di wilayah pesisir kota Semarang. Pengumpulan data primer dilakukan dengan metode Participatory Rural Appraisal (PRA) langsung kepada nelayan, juragan dan bakul ikan. Hasil penyebaran questioner kemudian dianalisa secara deskriptif serta SWOT Matrix. Hasil penelitian ini menunjukkan bahwa Manajemen koperasi dikelola apa adanya, cenderung statis, tidak maksimal dilingkungan sumber daya yang melimpah. Koperasi tidak mampu sebagai motor penggerak perekonomian, motivasi anggota koperasi untuk berkembang sangat rendah, cenderung masa bodoh. Penguatan kelembagaan koperasi nelayan berkelanjutan merupakan langkah strategis dalam mengurai lingkaran kemiskinan untuk meningkatkan kesejahteraan masyarakat pesisir Kota Semarang. AbstractThis research generally aimed to increase the welfare of fisherman community through the strengthening of fisherman cooperation institution sustainably. Moreover, this research attempts to find the model to disentangle the poverty circle in the coastal area of Semarang. Respondents of this research are fishermen in the coastal area of Semarang. The collection of primary data is conducted trough Participatory Rural Appraisal (PRA) method directly to the fishermen, fish traders and fishermen??s bosses. The result of the questionnaires distribution is then analyzed descriptively and by SWOT matrix. The result of this research reveals that cooperation management is managed unprofessionally, tend to be static and not maximal although located in the rich resources area. This situation causes the cooperation cannot act as the locomotive of the economy, the motivation of cooperation members to move ahead is very low and tend to be apathetic. The strengthening of the fishermen cooperation institution sustainably is the strategic action in disentangling the poverty circle to increase the welfare of coastal Semarang community.
DAMPAK KINERJA EKSPOR INDUSTRI MANUFAKTUR TERHADAP PEREKONOMIAN INDONESIA
Habuddin Habuddin;
Firmansyah Firmansyah
Jurnal Dinamika Ekonomi & Bisnis Vol 1, No 2 (2004)
Publisher : Universitas Islam Nahdlatul Ulama Jepara
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DOI: 10.34001/jdeb.v1i2.29
AbstractEconomic trall.\fomwtirm that happened in /11do11es ia \' eco110111yfrom 1980 's until 1990 's ha\'e placed manufacturing sector as expected leading sector can race growth of other eco11o!llic sector in execution of industrialization program.To investigate manufacturing export performance hr using i11p1tt output analysis modelbased on Indonesian input output table 2000. Domestic tra11sactio11 tahle on the basis of prod11cer price refer to 175 sector. The calculation was carried out to the export dependence ratio, export 111ultiplie1; labor multiplier, export impact to gross value added and the export impact to the import need.The calculation showed that sectors which have a good export performance are textile,clothes and leather; bamboo, wood and rattan; and machineries, tools and electric equipme11t industries. But, in spesific sectors that process the primary commodity of agricultllral output, have in low level export performance. Keywords: Input output analysis, export dependence ratio, export multiplier. labor multiplier,export impact to the gross vslue added, export impact to the import need
PENGARUH PROFITABILITAS, KEPEMILIKAN KELUARGA, CORPORATE GOVERNANCE DAN KEPEMILIKAN INSTITUSIONAL TERHADAP PENGHINDARAAN PAJAK DI INDONESIA
Dianing Ratna Wijayani
Jurnal Dinamika Ekonomi & Bisnis Vol 13, No 2 (2016)
Publisher : Universitas Islam Nahdlatul Ulama Jepara
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DOI: 10.34001/jdeb.v13i2.473
AbstrakTujuan penelitian ini adalah untuk mengetahui pengaruh profitabilitas, kepemilikan keluarga, komisaris independen, kepemilikan institusional terhadap penghindaran pajak. Populasi penelitian ini adalah perusahaan manufaktur yang terdaftar di BEI tahun 2012-2014, jumlah sampel yang di peroleh dengan teknik pengambilan sampel purposive sampling adalah sebanyak 54 perusahaan. Jenis data yang dipergunakan adalah data sekunder dengan menggunakan metode pengumpulan data dokumentasi dari ICMD dan IDX. Metode analisis pada penelitian ini adalah analisis regresi berganda. Hasil penelitian ini menunjukkan bahwa profitabilitas berpengaruh terhadap penghindaran pajak. Kepemilikan keluarga tidak berpengaruh terhadap penghindaran pajak. Komisaris independen berpengaruh negatif secara signifikan terhadap penghindaran pajak. Kepemilikan institusional berpengaruh secara signifikan terhadap penghindaran pajak. AbstractThe purpose of this research is to determine the effect of profitability, family ownership, independent commissioner, institutional ownership against tax avoidance. The population of this research is manufacturing companies listed on the Stock Exchange in the year 2012-2014, the number of samples obtained by the sampling technique of purposive sampling as many as 54 companies. The type of data used is secondary data by using the method of data collection and documentation of ICMD and IDX. The method of analysis in this research is multiple regression analysis. The result indicate that profitability has an effect on tax avoidance. Family ownership does not affect the tax avoidance. Independent commissioner significantly has a negative effect on tax avoidance. Institutional ownership has a significant effects on tax avoidance..
ANALISIS KEBIJAKSANAAN PEMERINTAH KABUPATEN JEPARA TERHADAP PENGEMBANGAN SENTRA INDUSTRI USAHA KECIL TENUN IKAT TROSO
Samsul Arifin
Jurnal Dinamika Ekonomi & Bisnis Vol 2, No 2 (2005)
Publisher : Universitas Islam Nahdlatul Ulama Jepara
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DOI: 10.34001/jdeb.v2i2.49
AbstraksiPelaksanaan Peraturan Daerah Kabupaten Jepara No.6 Tahun 2001 tentang Program Pembangunan Daerah dan Peraturan Daerah No. 9 tentang Rencana Strategis Dae rah Kabupaten Jepara Tahun 2002-2007, membawa perubahan dalam upaya pembangunan di daerah, salah satu perubahan tersebut adalah perhatian terhadap pembang unan sektor industri dan usaha kecil menengah di daerah. Perubahan tersebut membawa konsekuensi terjadinya penyusunan kebijakan terhadap UKM yang diharapkan akan membawa dampak positif bagi upaya peningkatan usaha, pengembangan dan pemberdayaan UKM.Penelitian ini adalah untuk mengetahui sejauhmana kebijakan pengembangan ekonomi yang telah dibuat oleh Pemerintah Kabupaten Jepara telah memenuhi tuntutan kebutuhan lingkungan sentra industri UKM tenun ikat Troso. Di samping itu, penelitian inijuga memberikan alternative kebijakan dalam rangka penyempurnaan dan penataan program guna membantu meningkatkan usaha sentra industri UKM tenun ikat Troso sesuai dengan kebutuhan dan perkembangan masyarakat.Dari penelitian dapat diketahui bahwa Kebijakan Pemerintah Kabupaten Jepara terhadap Pengembangan sentra industri UKM tenun ikat Troso belum berjalan dengan baik. Karena kegiatan-kegiatan yang dilakukan khusunya yang berkaitan dengan kebijakan pembinaan dan pengembangan sentra industri tenun ikat Troso belum sesuai dengan visi, misi dan tujuan yang ditetapkan dalam kebijakan.Disarankan agar Pemerintah kabupaten Jepara melakukan revitalisasi program pemberdayaan UKM di sentra industri tenun ikat Troso dengan memperhatikan aspek kebutuhan komunitas (pengembangan UKM berbasis komunitas) menuju optimalisasi potensi sentra industri tenun ikat Troso. Serta melakukan penelitian evaluasi kebijakan tentang UKM sehubungan dengan upaya pemberdayaan UKM di sentra industri tenun ikat Troso. Kata Kunci : kebijakan pemerintah, sentra industri, UKM, tenun ikat Troso
PENGARUH KAPABILITAS DAN KOMITMEN YANG DIMEDIASI KREATIVITAS STRATEGI TERHADAP KINERJA MANAJER (Studi pada Manajer Perusahaan Ekspor Furniture di Jepara)
Much Imron
Jurnal Dinamika Ekonomi & Bisnis Vol 4, No 1 (2007)
Publisher : Universitas Islam Nahdlatul Ulama Jepara
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DOI: 10.34001/jdeb.v4i1.67
AbstractTarget of research to analyze influence capability and commitment to strategy creativity, and influence of strategy creativity, capability and commitment to manager performance.Independent variable is capability, and commitment qfdependen Strategy creativity and manager performance. Population counted 410 entrepreneurs taken with technique of simple random sampling. Amount of sampel counted 202 respondent. Analysis technique use Structural Equation Modeling (SEM) with software AMOS version 6.0.Research finding; capability and of committment have an effect on strategy creativity and manager performance, hereinafter strategy creativity have an effect on manager performance. Creativity Strategy non intervening variable but independent variable Keywords: capability, committmen, creativity strategy and manager performanceAbstraksiTujuan penelitian untuk menganalisis pengaruh kapabilitas dan komitmen terhadap kreativitas strategi, dan pengaruh kreativitas strategi, kapabilitas dan komitmen terhadap kinerja manajer.Variabel independen adalah kapabilitas, dan komitmen dan variabel dependen kreatifitas Strategi dan kinerja manajer. Populasi scbanyak 410 pengusaha yang diambil dengan teknik simple random sampling. Jumlah sampel sebanyak 202 responden. Teknik analisis menggunakan Structural Equation Modelling (SEM) dengan program AMOS versi 6.0.Temuan penelitian adalah variabel kapabilitas dan komitmen berpengaruh terhadap kreatifitas strategi dan kinerja manajer selanjutnya kreatifitas strategi berpengaruh terhadap Kinerja Manajer. Kreativitas strategi bukan sebagai variabel intervening melainkan variabel independen. Kata Kunci: Kapabilitas, Komitmen, Kreatifitas Strategi dan Kinerja Manajer
PENERAPAN AKUNTANSI SYARIAH PADA BMT LISA SEJAHTERA JEPARA
Solikhul Hidayat
Jurnal Dinamika Ekonomi & Bisnis Vol 10, No 2 (2013)
Publisher : Universitas Islam Nahdlatul Ulama Jepara
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DOI: 10.34001/jdeb.v10i2.83
AbstrakLembaga Keuangan syariah atau biasa disebut dengan Bank Tanpa Bunga adalah lembaga keuangan/perbankan yang operasional dan produknya dikembangkan berlandaskan pada Alqura??an dan Hadist Nabi SAW. Lembaga keuangan syari??ah adalah bank yang mekanisme kerjanya menggunakan sistem bagi hasil. Saat ini IAI (Ikatan Akuntan Indonesia) telah mengeluarkan Pernyataan Standar Akuntansi Keuangan (PSAK) yang mengatur tentang Akuntansi Keuangan Syariah. Penelitian ini merupakan kajian deskriptif yang dilakukan atas penerapan akuntansi syariah di di BMT Lisa Sejahtera. Data yang digunakan dalam penelitian ini adalah data sekunder dan data primer yang bersumber dari BMT Lisa Sejahtera. Hasil penelitian ini menunjukkan bahwa meskipun BMT Lisa Sejahtera sudah berpola syari??ah akan tetapi produk atau jenis ?? jenis usahanya tidak sesuai dengan PSAK Syari??ah. Dengan demikian pencatatan transaksi keuangannya berbeda dengan ketentuan yang ada pada PSAK Syari??ah 101 yang meliputi Neraca, Laba Rugi, Arus Kas, Laporan Perubahan Equitas, Laporan Sumber dan Penggunaan Zakat, Laporan Sumber dan Penggunaan Dana Kebijakan dan Catatan atas Laporan Keuangan. AbstractShariah Financial Institution or commonly called the Non Interest Bank is a financial institution / bank operations and products devel- oped based on Alqura'an and Hadith of the Prophet SAW. Shari'ah financial institution is a bank that its mechanism uses the results sys- tem. Currently IAI (Ikatan Akuntan Indonesia) has issued Statement of Financial Accounting Standards (SFAS) which regulates the Is- lamic Financial Accounting. This study is a descriptive study con- ducted on the application of accounting shariah at BMT Lisa Se- jahtera. The data used in this study are secondary data and primary data sourced from BMT Lisa Sejahtera. The results of this study in- dicate that although BMT Lisa Sejahtera already used Shari'ah pat- tern but the product or the kinds of its business are not in according with SFAS Shariah. Thus the recording of financial transactions is different from the existing provisions in SFAS 101 that includes Shariah Balance Sheet, Profit and Loss, Cash Flow, Statement of Changes in Equity, Statement of Sources and Uses of Zakat, Reports Sources and Use of Funds Policies and Notes to Financial State- ments.