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Muhammadiyah International Journal of Economics and Business
Published by Universitas Muhammadiyah Surakarta
ISSN : -     EISSN : -     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Arjuna Subject : -
Articles 68 Documents
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PROVINCIAL CAPITAL EXPENDITURE AND THE FACTORS INFLUENCE THE BUDGET: BEFORE AND AFTER THE GOVERNOR ELECTION Rizal Yaya; Diah Savitri
Muhammadiyah International Journal of Economics and Business Vol. 2, No.1, 2019
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Perguruan Tinggi Muhammadiyah

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Abstract

This study aims to find out factors that have influence on capital expenditure in provincial government before and after the Governor election. It involved 32 provincial governments in Indonesia as the sample. The sampling technique was purposive sampling. The secondary data was obtained from the report of budget realization of provincial government in Indonesia. The methodology of analysis was multiple linear regression analysis. The result of this study shows that both local revenue and area size have positive effect on capital expenditure. Meanwhile, Special Allocation Fund has negative effect on capital expenditure. In overall, the independent variable explains 65.9% of the dependent variable, while the rests are influenced by other variables not analyzed in this study.
THE ROLE OF SOCIAL COMMERCE CONSTRUCTS, SOCIAL SUPPORT, AND TRUST IN COMMUNITY ON SOCIAL COMMERCE ACTIVITIES Amir Hidayatulloh
Muhammadiyah International Journal of Economics and Business Vol. 1, No.2, 2018
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Perguruan Tinggi Muhammadiyah

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Abstract

This study  aims  to  analyze  social  commerce  constructs, social  support,  and  individual  trust in the  community   in   social   commerce   activities.   Social   support   includes   emotional   support  and informational  support.  The population  was  social  media  users, while  the  samples were  social media users who had made purchase at least two transactions through social media. The sampling technique was convenience sampling. Totally, 162 respondents were involved. Hypothesis testing was  done using  Warp PLS. This study  reveals that individual  trust in  the community  can be built directly  through  the social  commerce  constructs. These  constructs affects both  emotional  support and information support, in which they will ultimately affect the individual trust in the community. Furthermore,  social  commerce  intention  is influenced  by  individual  trust in  the community  and emotional  support.  However,  information  support does not  affect  the social commerce  intention.
THE ANALYSIS OF REVENUE SHARING FROM MUDHARABAH FINANCING (Case Study of BMT AL FATH IKMI CIPUTAT) Mega Rosdiana; Siti Jamilah; Andry Priharta
Muhammadiyah International Journal of Economics and Business Vol. 1, No.1, 2018
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Perguruan Tinggi Muhammadiyah

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Abstract

The purpose of this study is to determine the effect of revenue sharing from mudharabah financing atBMT AL-Fath Ikmi Ciputat. Mudharabah is a business cooperation agreement between two partieswhere the first party (shahibul maal) provides the whole (100%) capital, while the other party becomesthe manager. The margin is the amount of profit agreed between BMT and the customer on the financingtransaction with the sale and purchase agreement, in which margins remain unchanged over the term ofthe financing. This study is quantitative research, which aims to give description about the subject understudy and check the truth of the research result, by using descriptive verification method. The samplesare taken using data collection techniques and are documented by collecting financial statement data.The data processing methods use classical assumption test and simple linear regression analysis. Thenthe conclusion of the result of calculation of statistic test t partial known tcount t, (2.165 2.0322) withsignificant value from mudharabah financing variable equal to 0.0042 less than 0.05 or 5% and havepositive coefficient direction. It can be concluded that Ho is rejected and Ha accepted, which means thatmudharabah financing variables have significant and positive effect on profit sharing.
THE DISTINCTION BETWEEN SHARIA MARKET AND CONVENTIONAL MARKET: A STUDY ON INDONESIA STOCK EXCHANGE Yadi Nurhayadi; Rito Rito
Muhammadiyah International Journal of Economics and Business Vol. 2, No.1, 2019
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Perguruan Tinggi Muhammadiyah

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Abstract

The  present  study  investigates  the  differences between Islamic Economic System and Conventional Economic System that supposedly lead to the differences between sharia market and conventional market. Through bivariate and multivariate analysis, regression, correlation, and determination tests were carried out to identify the effect of conventional market on sharia market. Analysis was done based on the data of Indonesia Stock Exchange from December 2006 to May 2017, The data consisted of Jakarta Stock Exchange (JSX) Composite Index (Indeks Harga Saham Gabungan, IHSG), Jakarta Stock Exchange Liquid Index (LQ45), Jakarta Islamic Index (JII), and Indonesia Sharia Stock Index (ISSI). The results show that IHSG and LQ45 have a significant positive correlation with JII or ISSI. While IHSG and LQ45 are classified as the elements of conventional market, JII and ISSI are the representation of Sharia market. It indicates that sharia market and conventional market are both present with the same character. In other words, sharia market is still influenced by banking interest rate and speculation. To confirm this finding, the list of issuers on IDX, LQ45, JII, and ISSI was examined and the specific sharia issuers were compared with non- sharia issuers, therefore the classification of IHSG and LQ45 as conventional market is corrected. Based on the results of the analysis of regression, correlation, determination, and investigation of the collected data, a model of sharia market stability is formulated.
FACTORS AFFECTING MSME’s INTEREST TO APPLY FOR BUSINESS FINANCING IN ISLAMIC FINANCIAL INSTITUTIONS Mayda Miftakhur Rohmah; Nugraheni Rintasari
Muhammadiyah International Journal of Economics and Business Vol. 1, No.2, 2018
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Perguruan Tinggi Muhammadiyah

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Abstract

This  study  aims to  determine the  effect of  services, procedure,  reputation,  and promotion  on  the MSMEs’ interest to  apply  for  business financing  provided  by  Islamic  financial  institutions.  It is  a quantitative  research. The  data were primary  data obtained  from  questionnaires  that were distributed directly to the  respondents. As  many  as 58  MSME  actors in  the Manding  Leather Craft  Center, Bantul,  Indonesia,  were involved  as the respondents.  The  sampling  technique  was purposive sampling  as a type  of  the non  probability  sampling  method.  Data  analysis  methods included  multiple  linear  regression,  classical assumption  test,  and  hypothesis  testing  (t-test  and F-test). Data  processing  required the assistance of  SPSS  17.0.   The  results of  the t-test  show  that each independent  variable  partially  affects the MSMEs’  interest to  apply  for  Islamic  financing. Furthermore, the results of the F-test indicate that the variables of services, procedure, reputation, and promotion simultaneously affect the MSMEs’interest  to apply for business financing provided by  Islamic  financial  institutions.
Acknowledgement from The Chairman of Association of the Muhammadiyah Higher Institutions' Faculties of Economics and Business Editor Mijeb
Muhammadiyah International Journal of Economics and Business Vol. 1, No.1, 2018
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Perguruan Tinggi Muhammadiyah

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Abstract

Preparation and Challenges of Industry 5.0 for Small and Medium Enterprises in Indonesia Aries Kurniawan; Beni Dwi Komara; Heri Cahyo Bagus Setiawan
Muhammadiyah International Journal of Economics and Business Vol. 2, No.2, 2019
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Perguruan Tinggi Muhammadiyah

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Abstract

The purpose of this study is to provide inputs for Small and Medium Enterprises (SMEs) in facing the era of Industry 5.0. Many perceive Industry 5.0 as a continuation of the fourth industrial revolution that utilizes ‘big data’ on the internet to run a business. The approach used in this study was literature study, which was intended to examine the current events, especially in the production process. A number of documentary videos from severalsources, including YouTube, National Geographic channel and other sources, were retrieved to examine the changes in the industrial trends in various parts of the world. As a result, it can be concluded that the challenges faced by SMEs in establishing business inIndustry 5.0 mainly relate to product excellence. Facing the new era, local SMEs have several advantages that have to be developed due to the involvement of human ‘touch’ in the businessprocesses. Some products are potentially irreplaceable despite the changes of industrial trend, namelyproducts with special characteristics such as handicrafts and natural resources based products.For SMEs in Indonesia, there are other advantages in addition to the special characteristics in theprocesses and final products, which are the national and cultural values of Indonesia
THE EFFECT OF PROFESSIONAL SKEPTICISM, EXPERTISE, AUDIT FEE, AND AUDIT RISK ON AUDITOR’S OPINION WITH CLIENT PREFERENCE AS MODERATOR Betri Sirajuddin; Thalia Purwita Anggraini
Muhammadiyah International Journal of Economics and Business Vol. 2, No.1, 2019
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Perguruan Tinggi Muhammadiyah

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Abstract

The purposes of this study are to determine the effect of professional skepticism, expertise, audit fee, audit risk on the auditor’s opinion, and to determine preference client as the moderating variable on the effect of professional skepticism, expertise, audit fee, and audit risk on the auditor’s opinion. It is an empirical study on the public accountant firms and the Audit Board of the Republic of Indonesia (BPK RI) Representative Office in Palembang, South Sumatra, Indonesia. This study developed associative hypotheses and tested them. The data consisted of primary data and secondary data. The population of this research was the auditors of public accountant firms and BPK RI in Palembang. Totally, 111 respondents were involved. The techniques used for collecting the data were in-depth interviews, questionnaires, and documentation. The techniques used for analyzing the data were quantitative analysis and qualitative analysis. This study indicates that professional skepticism insignificantly affects  the auditor’s opinion, expertise significantly affects the auditor’s opinion, audit fee significantly affects the auditor’s opinion, and audit risk significantly affects the auditor’s opinion. Furthermore, there is no significant relationship on the auditor’s opinion from the interaction between the client preference and professional skepticism and expertise. Meanwhile, client preference is a quasi-moderator on the influence of audit fee and audit risk on the auditor’s opinion.

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