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EkBis: Jurnal Ekonomi dan Bisnis
Published by Universitas Islam Negeri Sunan Kalijaga Yogyakarta
ISSN : 25494988     EISSN : 25501267     DOI : https://doi.org/10.14421/EkBis
Core Subject : Economy,
Economics, Econometrics & Finance
EkBis: Jurnal Ekonomi dan Bisnis is an open access, peer reviewed journal, published by Fakultas Ekonomi dan Bisnis Islam, UIN Sunan Kalijaga Yogyakarta. EkBis invites researchers, academics, and practitioners to publish their original, conceptual, theoritical, and empirical research regarding the ideas, issues and challenges of economics and business. The focus and scope of EkBis: Jurnal Ekonomi dan Bisnis will include but are not limited to: Economics: Islamic Economics; Behavioral Economics; Public Economics; Monetary Economics, Finance, and Banking; International Economics; Economic Development; Regional Economy; etc. Business: Islamic Business; Business Ethics; Business Activity; Business Behavior; Financial Technology, etc. Management: Islamic Business Management; Financial Management; Human Resource Management; International Business; Entrepreneurship; etc. Accounting: Islamic Accounting; Managerial Accounting; Accounting Information System; Taxation and Public Sector Accounting; Auditing; Financial Accounting; Behavioral accounting; etc.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 102 Documents
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FRAUD PENTAGON DAN KECURANGAN LAPORAN KEUANGAN Sekar Akrom Faradiza
EkBis: Jurnal Ekonomi dan Bisnis Vol 2, No 1 (2018): EkBis: Jurnal Ekonomi dan Bisnis
Publisher : Fakultas Ekonomi dan Bisnis Islam, UIN Sunan Kalijaga Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14421/EkBis.2018.2.1.1060

Abstract

Nowadays fraudulent actions on financial statements are increasing. The impact of these actions is not only felt by investors individually but also affects global economic stability. There has been a lot of research related to fraud using fraud triangle model consists of pressure, opportunity and rationalization. Then fraud diamond model emerged that added capability as one of the factors related to fraud as an additional factor besides three factors on the fraud triangle model. Then fraud pentagon model appeared which also included arrogance factors related to fraud. This study aims to examined the influence of factors on fraud pentagon model (arrogance, competence / capability, pressure, opportunity and rationalization) on fraudulent financial statements. This research used manufacturing company listed in Indonesia Stock Exchange as samples and used data from 2014-2015. Data were analyzed using multiple linear regression. The results indicate that arrogance does not affect fraudulent financial statements.
Efficiency Analysis of Firm Financial Performance: Case Study of PT. Unilever Indonesia Sumarti Sumarti
EkBis: Jurnal Ekonomi dan Bisnis Vol 4, No 1 (2020): EkBis: Jurnal Ekonomi dan Bisnis
Publisher : Fakultas Ekonomi dan Bisnis Islam, UIN Sunan Kalijaga Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14421/EkBis.2020.4.1.1204

Abstract

The purpose of this study is to analyze the profitability ratios and companyliquidity ratios to assess the efficiency of company performance. This research isincluded in descriptive research, which is research that seeks to describe aphenomenon, event, event that is happening now. The reason this type of researchis used is because the researcher tries to describe the events and events that arethe center of attention without giving special treatment to those events. The studywas conducted at PT. Unilever Indonesia, is the largest manufacturing companyin Indonesia. The data analysis technique used in this study is quantitativedescriptive using financial ratio analysis. The results show financial performanceseen from the profitability ratio, overall the average is said to be efficient becauseof its magnitude above the industry average as a benchmark. Financialperformance can be seen from the liquidity ratio, overall the average ratio is saidto be liquid because the average is above the industry average as a benchmark.
KESIAPAN PERBANKAN SYARI’AH DI INDONESIA DALAM PENERAPAN LIQUIDITY COVERAGE RATIO BASEL III Dian Nuriyah Solissa
EkBis: Jurnal Ekonomi dan Bisnis Vol 1, No 2 (2017): EkBis: Jurnal Ekonomi dan Bisnis
Publisher : Fakultas Ekonomi dan Bisnis Islam, UIN Sunan Kalijaga Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14421/EkBis.2017.1.2.1025

Abstract

Abstract2008 crisis was hypothetically to be an impact of particular condition in which banking around the countries had the high degree of leverage and decrease the bank capital quality. The other influencing factors are the quality of corporate governance and the quality of risk management. Having seen these challenges, Basel Committee on Banking Supervision (BCBS) published a document of “Basel III: Global Regulatory Framework for More Resilient Banks and Banking Systems” on Desember 2010 as the new initiation.The scopes of Basel III are, (1) Empowering the Global Capital Framework, (2) Recognizing the Global Liquidity. This research works on providing an implementation prospect of global liquidity standard to Indonesian Syariah Banking.The results show that the average of syariah banking LCR has only reached 51,6% that means there must be certain improvement to minimally reach 60% before January 2015 2015. Furthermore, the yearly growth of LCR which stands on 3,22% in average is claimed to be far from the yearly targeted increase whisch is 10%, Thus, this current study suggest syariah banking to put an effort by uplifting the HQLA using the funding strategy to absorb more deposits. Keywords: Basel III, Liquidity Coverage Ratio, Syariah banking
MANAJEMEN ZAKAT DI INDONESIA SEBAGAI PEMBERDAYAAN EKONOMI UMAT Dita Afrina
EkBis: Jurnal Ekonomi dan Bisnis Vol 2, No 2 (2018): EkBis: Jurnal Ekonomi dan Bisnis
Publisher : Fakultas Ekonomi dan Bisnis Islam, UIN Sunan Kalijaga Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14421/EkBis.2018.2.2.1136

Abstract

ABSTRACTThe economic empowerment of the ummah means an effort to improve the dignity of the layers of the Islamic community from the conditions of being unable, and escape from the pitfalls of poverty and economic underdevelopment. In other words, as an effort to build the independence of the people in the economic field, zakat management exists as well-organized activities where there is a process to achieve these goals. Zakat management consists of planning, organizing, implementing, and controlling or supervising carried out to determine and achieve the targets that have been determined through the use of human resources and other resources.Keywords: Zakat Management, Community Economic Empowerment, Planning, Organizing, Implementing, Controlling.ABSTRAKPemberdayaan ekonomi umat merupakan upaya untuk meningkatkan harkat dan martabat lapisan masyarakat Islam dari kondisi tidak mampu, serta melepaskan diri dari perangkap kemiskinan dan keterbelakangan ekonomi. Dengan kata lain, sebagai upaya membangun kemandirian umat di bidang ekonomi, manajemen zakat hadir sebagai suatu kegiatan-kegiatan yang diorganisir dengan baik dimana terdapat proses untuk mencapai tujuan-tujuan tersebut. Manajemen zakat terdiri dari perencanaan, pengorganisasian, pelaksanaan, serta pengendalian atau pengawasan yang dilakukan untuk menentukan serta mencapai sasaran yang telah ditentukan melalui pemanfaatan sumber daya manusia dan sumber daya lainnya.Kata kunci: Manajemen Zakat, Pemberdayaan Ekonomi Umat, Perencanaan, Pengelolaan, Penerapan, Pengendalian.
Waqf and Islamic Economics: Evidance on Establishing Student House Furqonul Haq; Muhammad Zainul Wathani
EkBis: Jurnal Ekonomi dan Bisnis Vol 3, No 2 (2019): EkBis: Jurnal Ekonomi dan Bisnis
Publisher : Fakultas Ekonomi dan Bisnis Islam, UIN Sunan Kalijaga Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14421/EkBis.2019.3.2.1182

Abstract

In the last decade, Ghirrah related to the practice of Waqf in Indonesia is increasing in terms of quantity and diversity. For example, continue to increase the land/object of Waqf, the more new institutions that manage the Waqf, the existence of associations and forums for the development of Waqf, and the presence of new types of Waqf, such as insurance. Waqf is a proven system that can contribute to progress, culture, education, economics, social and civilization. In Islam Waqf has been practiced since the time of Rasulullah SAW and has undergone many significant changes ranging from its type, management and purpose. All that demands a new ijtihad ijtihad that can provide an alternative development of Waqf in the present that does not contradict the Islamic Shari'a. The purpose of this article is to highlight the importance of waqf in establishing student house. Nowadays, worthed boarding house is costly and this has prevented students from getting worthed boarding house. This paper offer an alternative solution to relieve such a situation, namely, through the application of waqf. The study suggests a concept to establish Waqf student house. The data was mainly collected using library research, all the data were analysed using the content analysis method. The findings show that waqf student house can help and support education in university. This article provides simulation scheme for establishing student house through waqf
ANALISIS IMPLEMENTASI REMUNERASI BLU (STUDI KASUS PADA UIN SUNAN KALIJAGA YOGYAKARTA) Yayu Putri Senjani
EkBis: Jurnal Ekonomi dan Bisnis Vol 1, No 1 (2017): EkBis: Jurnal Ekonomi dan Bisnis
Publisher : Fakultas Ekonomi dan Bisnis Islam, UIN Sunan Kalijaga Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14421/EkBis.2017.1.1.993

Abstract

AbstrakTujuan penelitian ini adalah untuk mengetahui dan menganalisis sistem remunerasi yang telah diimplementasikan di UIN Sunan Kalijaga Yogyakarta. Populasi dalam penelitian ini adalah dosen dan pegawai di lingkungan UIN Sunan Kalijaga Yogyakarta. Jumlah sampel penelitian sebanyak 57 orang yang merepresentasikan setiap jabatan. Teknik penarikan sampel menggunakan stratified random sampling. Metode analisis yang digunakan adalah analisis deskriptif. Hasil penelitian menunjukkan bahwa sistem remunerasi BLU UIN Sunan Kalijaga Yogyakarta cukup baik. Hal ini ditunjukkan dengan skor rata-rata persepsi responden atas instrumen yang ditanyakan sebesar 3,30. Variabel yang dominan disetujui oleh responden adalah tentang sistem penilaian kinerja dengan skor rata-rata sebesar 3,63. Variabel lainnya adalah Sistem Penetapan Grading (3,07), Penetapan Tarif (3,05), Pelaporan Kinerja (3,45), dan Penghargaan (3,29).  AbstractThe purposes of this research is to investigate and analyze remuneration system which have been implemented in UIN Sunan Kalijaga Yogyakarta. The population taken in this study are lecturers and employees of UIN Sunan Kalijaga Yogyakarta. The sample of study are 57 people who representated each position. The sampling technique used in the study is stratified random sampling. Analytical Metode used is descriptif analyze. The result is remuneration system in BLU UIN Sunan Kalijaga Yogyakarta is good enough. This is demonstrated by the average score of respondents' perception on the instrument in question amounted to 3.30. The dominant variable is approved by the respondents is about the performance appraisal system with an average score of 3.63. Other variables are Determination System Grading (3.07), Determination of Rates (3.05), Performance Reporting (3.45), and Reward System (3.29)  Kata Kunci: Remunerasi, BLU (Badan Layanan Umum), Perguruan Tinggi, Kinerja
Islamic Stock Overreaction Phenomenon on Financial Statement: An Event Study Satria Utama
EkBis: Jurnal Ekonomi dan Bisnis Vol 5, No 1 (2021): EkBis: Jurnal Ekonomi dan Bisnis
Publisher : Fakultas Ekonomi dan Bisnis Islam, UIN Sunan Kalijaga Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14421/EkBis.2021.5.1.1304

Abstract

The purpose of this study is to examine whether there is an overreaction phenomenon in the announcement of financial statements during the observation period. The sample used in this study are stocks listed on the Indonesia Stock Exchange in the Jakarta Islamic Index (JII) category during the 2016-2018 period. T test results on the winner category stock prior to the announcement of the financial statement event which AAR value tends to be negative then AAR changed to positive on the date of the announcement of financial statements. On the contrary, AAR was seen to remain positive and statistically significant even to the 10th day after the announcement of the financial statements. After the announcement of the financial statements, investors do not appear to correct stock prices as an indication that they have overreacted. It’s shows that there was no reversal after the announcement of the financial statements. AAR loser and winner shares did not experience a reversal after the announcement of the financial statements. Results indicate that there is no overreaction phenomenon in the announcement of financial statements on the Indonesia Stock Exchange
DETERMINAN INVESTASI NEGARA AMERIKA SERIKAT KE NEGARA ANGGOTA ORGANISASI KERJASAMA ISLAM TAHUN 1991-2016 Kengkeng Vebriadi; Muh Rudi Nugroho
EkBis: Jurnal Ekonomi dan Bisnis Vol 2, No 2 (2018): EkBis: Jurnal Ekonomi dan Bisnis
Publisher : Fakultas Ekonomi dan Bisnis Islam, UIN Sunan Kalijaga Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14421/EkBis.2018.2.2.1114

Abstract

Abstract This study aims to analyze the factors that have become the motives and behavior of United States (US) outward foreign direct investment (OFDI) to four samples of member countries of Islamic Cooperation Organzation (OIC). The OFDI motives of US are classified into market seeking, efficiency seeking, and resource seeking. While OFDI behavior in US is divided into two, namely complementary to export or substitution to export. The analysis technique used is Error Correction Model (ECM). The results of this study indicate that in the long term there are known market seeking motives of US OFDI to Turkey and Malaysia. In the long term, there are known efficiency seeking motives of US OFDI to Saudi Arabia and Indonesia. In the short term, market seeking and efficiency seeking motives of US only exist in Turkey. Whereas resource seeking motives of Unite States OFDI are not found in four samples of OIC member countries both in the long term and in the short term. As for the behavior of US OFDI it is known that US in the long term and short-term complementary behavior toward US export to three samples of OIC member countries (Saudi Arabia, Indonesia, and Malaysia). On the contrary, US OFDI in the long term and short-term substitution toward the export of US to Turkey.Key words : market seeking, efficiency seeking, resource seeking, complementary and substitutionJEL Classification: F20, F21, F23 AbstrakPenelitian ini bertujuan untuk meganalisis faktor-faktor yang menjadi motif dan perilaku investasi asing langsung ke luar negeri (OFDI) Amerika Serikat ke empat sampel negara anggota Organisasi Kerjasama Islam (OKI). Motif OFDI Amerika Serikat diklasifikasikan dalam market seeking, efficiency seeking, dan resource seeking. Sedangkan perilaku OFDI Amerika Serikat dibedakan menjadi dua, yaitu komplementer terhadap ekspor atau substitusi terhadap ekspor. Teknik analisis yang digunakan adalah Error Correction Model (ECM). Hasil penelitian ini menunjukkan bahwa pada jangka panjang diketahui adanya motif market seeking OFDI Amerika Serikat ke negara Turki dan Malaysia. Pada jangka panjang diketahui adanya motif efficiency seeking dari OFDI Amerika Serikat ke negara Arab Saudi dan Indonesia. Pada jangka pendek motif market seeking maupun motif efficiency seeking dari OFDI Amerika Serikat hanya ada pada negara Turki. Sedangkan motif resource seeking dari OFDI Amerika Serikat tidak ditemukan pada empat sampel negara anggota OKI baik dalam jangka panjang maupun dalam jangka pendek. Adapun mengenai perilaku dari OFDI Amerika Serikat diketahui bahwa OFDI Amerika Serikat dalam jangka panjang dan jangka pendek  berperilaku komplementer terhadap ekspor Amerika Serikat ke tiga sampel negara anggota OKI (Arab Saudi, Indonesia, dan Malaysia). Sebaliknya OFDI Amerika Serikat dalam jangka panjang dan jangka pendek berperilaku substitusi terhadap ekspor Amerika Serikat ke negara Turki.Kata kunci: market seeking, efficiency seeking, resource seeking, komplementer dan substitusi.JEL Classification: F20, F21, F23    
Determinant Factors on Indonesia Economic Growth Revan Adityara
EkBis: Jurnal Ekonomi dan Bisnis Vol 3, No 1 (2019): EkBis: Jurnal Ekonomi dan Bisnis
Publisher : Fakultas Ekonomi dan Bisnis Islam, UIN Sunan Kalijaga Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14421/EkBis.2019.3.1.1179

Abstract

Indonesia's economic growth has not been able to become an accelerator of efforts to overcome unemployment and poverty. Indonesia's economic growth is still too small even since 2011-2015 tends to experience a significant decline. Analysis of the factors that influence economic growth can be approached through two sides, namely from the supply side (supply-side economics) and the demand side (demand-side economics). This research was conducted with two approaches, namely from the supply side, by looking at the impact of capital accumulation. The data analysis method used in this research is multiple linear regression using the Ordinary Least Square (OLS) model, which was previously performed first using the classic assumption test to ensure that the model used meets normality assumptions and does not contain multicollinearity, heteroscedasticity, and serial correlation so meet the Best Linear Unbiase Estimate (BLUE) assumption.. This finding is in line with economic theory, both based on the aggregate supply side, and the aggregate demand side
The Implementation of Education Insurance: A Case Study on Takaful Keluarga Insurance Nasrulloh Nasrulloh; Badrul Mutaqqin
EkBis: Jurnal Ekonomi dan Bisnis Vol 4, No 2 (2020): EkBis: Jurnal Ekonomi dan Bisnis
Publisher : Fakultas Ekonomi dan Bisnis Islam, UIN Sunan Kalijaga Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14421/EkBis.2020.4.2.1273

Abstract

Education insurance is an insurance product that guarantees the cost of education for children up to the higher education level. The insured party or the customer is required to pay an amount when the contract is completed according to the agreement of both parties. In practice, education insurance is a combination of the benefits of education funds as well as life insurance. But in fact, insurance participants complained about the procedure for paying education insurance claims. The difficulty of claiming requirements and unclear claims submission processes. This research uses a qualitative research method with a descriptive approach through field research, observation or direct observation, interviews at Surabaya Takaful Keluarga Insurance. The findings show that participants can claim education funds from full-time products according to the time written in the policy book. The Takaful Keluarga Insurance Company provides concessions for policyholders to submit claims one year before the stipulated time as long as there are sufficient savings funds. The implementation of full-blown products in terms of the claim procedure and benefits obtained is following the MUI DSN Fatwa No. 53/DSN-MUI/III/2006 and No. 21/DSN-MUI/ X/2001

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