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Ahmad Zaki
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ahmadzaki@wiraraja.ac.id
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+6287850346467
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feb@wiraraja.ac.id
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Fakultas Ekonomi dan Bisnis Universitas Wiraraja, Jalan Raya Sumenep Pamekasan KM. 5 Patean Sumenep 69451
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Kab. sumenep,
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INDONESIA
Performance : Jurnal Bisnis dan Akuntansi
Published by Universitas Wiraraja Sumenep
ISSN : 23389583     EISSN : 23562919     DOI : https://doi.org/10.24929/feb
Core Subject : Economy,
Economics, Econometrics & Finance
PERFORMANCE : Jurnal Bisnis & Akuntansi adalah jurnal yang memberikan wacana keilmuan tentang akuntansi, bisnis dan manajemen secara praktis. Artikel yang dipublikasikan pada jurnal ini meliputi berbagai bahasan dimulai dari hasil kajian khusus, evaluasi kritis sampai dengan penelitian empiris. Jurnal Performance “Bisnis & Akuntansi” dipublikasikan dua kali dalam satu tahun : Maret dan September.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 327 Documents
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STRATEGI PENGEMBANGAN PASAR (STUDI KOMPARATIF SENTRA BATIK TULIS AL-BAROKAH DAN SENTRA BATIK TULIS MELATI DI PAKANDANGAN BARAT KABUPATEN SUMENEP Endang Widyastuti; Hafidhah Hafidhah
PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 6 No 1 (2016): Performance : Jurnal Bisnis & Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis

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Abstract

Batik merupakan salah satu hasil karya budaya bangsa Indonesia yang berkembang secara turun temurun dan telah mendapat pengakuan secara internasional. Adanya peningkatan permintaan yang belum diimbangi dengan kondisi internal dan eksternal perusahaan menuntut Sentra Batik Al-Barokah dan Sentra Batik Tulis Melati untuk memiliki strategi pengembangan pasar yang tepat agar usaha yang dijalankan dapat terus berkembang.Tujuan dari penelitian ini adalah menganalisis faktor eksternal perusahaan yang menjadi peluang dan ancaman serta faktor internal perusahaan yang menjadi kekuatan dan kelemahan di Sentra Batik Tulis Al-Barokah dan Sentra Batik Tulis Melati dan merumuskan alternatif strategi.Metode yang digunakan dalam penelitian ini adalah analisis deskriptif kualitatif dan analisis lingkungan dengan alat analisis Internal Factor Evaluation (IFE) matrix, Eksternal Factor Evaluation (EFE) Matrix dan Internal – Eksternal (IE) Matrix.Hasil penelitian adalah dengan IFE matrix dapat diketahui bahwa Sentra Batik Tulis Melati dengan total nilai IFE sebesar 3,20 menunjukkan bahwa posisi internal yang dimiliki oleh Sentra Batik Tulis Melati adalah di atas rata-rata. Sedangkan pada Sentra Batik Tulis Al-Barokah memiliki total nilai IFE sebesar 2,38 menunjukkan bahwa posisi Sentra Batik Tulis Al-Barokah  adalah di bawah rata-rata. Dari hasil EFE matrix dapat diketahui bahwa Sentra Batik Tulis Melati dengan total nilai EFE sebesar 2,26 dan Sentra Batik Tulis Al-Barokah dengan total nilai EFE sebesar 2,44 menunjukkan bahwa Sentra Batik Tulis Melati dan Sentra Batik Tulis Al-Barokah harus bisa mengatasi ancaman dengan peluang yang dimiliki. Dengan IE dapat diketahui strategi alternatif yaitu penetrasi pasar, pengembangan pasar dan pengembangan produk.Kata kunci: strategi pengembangan pasar
INTERNALISASI PENGELOLAAN KEUANGAN DESA PASCA IMPLEMENTASI UNDANG UNDANG NOMOR 6 TAHUN 2014 TENTANG DESA Amirul Fathoni
PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 6 No 1 (2016): Performance : Jurnal Bisnis & Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis

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Abstract

Pengelolaan keuangan desa merupakan upaya  untuk mendukung penyelenggaraan pemerintahan desa dimana pengelolaan keuangan merupakan suatu siklus yang dinamis terdiri dari proses perencanaan, penganggaran, pelaksanaan, penatausahaan, pelaporan, pertanggung jawaban, pembinaan dan pengawasan, pelaporan serta pemantauan dan evaluasi.Implementasi Undang Undang Nomor 6 Tahun 2014 Tentang Desa, menyiapkan desa menjadi subyek pengelolaan keuangan yang berpegang pada tata pemerintahan yang baik yaitu partisipasi, akuntabilitas, transparansi dan keadilan dengan mengupayakan peningkatan kemampuan dan kapasitas aparaturnya dalam konstruksi self governing community dan local self government. Kekuatan SDM di desa yang belum secara signifikan melakukan pengelolaan keuangan desanya secara mandiri menjadikan permasalahan klasik tersendiri disaat implementasi UU No 6 Tahun 2014 mengalokasikan kepada desa melalui dana stimulan baik dari pemerintah pusat dan daerah dalam bentuk dana transfer dan dana perimbangan. Permasalahan yang akan diajukan adalah untuk mengidentifikasi kekuatan SDM dalam pengelolaan keuangan desa dengan berbagai permasalahan lainnya.Key words : UU No 6/2014, self governing community,local self government, human resources empowering, and construction of pembinaan pengelola keuangan
EVALUASI SISTEM DAN PROSEDUR PEMBIAYAAN MUDHARABAH PADA PERBANKAN SYARI’AH PT. BPRS BHAKTI SUMEKAR Syahril Syahril
PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 6 No 1 (2016): Performance : Jurnal Bisnis & Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis

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Abstract

Konsep pembiayaan mudharabah pada BPRS Bhakti Sumekar ialah suatu perjanjian yang dilakukan antara bank dengan nasabah, dimana bank menyediakan 100% dana pembiayaan bagi usaha atau kegiatan tertentu nasabah, penerima dana sebagai pengelola, bank sebagai penyedia dana bank berhak mendapatkan keuntungan dari sistem bagi hasil atas usaha yang dilakukan nasabah yang besarnya ditetapkan di awal perjanjian atas kesepakatan atas dua belah pihak.Analisis pembiayaan merupakan proses mengetahui dan menentukan kemauan dan kesanggupan seorang nasabah untuk membayar hutangnya sesuai dengan waktu yang telah ditentukan, disamping itu analisis ini dapat diketahui tingkat resiko dari pembiayaan yang diberikan. Karena analisa kredit diberikan untuk meyakinkan si nasabah benar-benar dapat dipercaya maka sebelum kredit diberikan bank telah terlebih dahulu mengadakan analisis kredit mencakup latar belakang masalah atau perusahaan prospek usahanya, jaminan yang diberikan serta fakto-faktor lainnya.Adapun analisa yang diberikan oleh bank dalam pemberian pembiayaan mudharabah ini bank sebagai penyedia dana. Bank wajib mengetahui permohonan tersebut layak atau tidak layak untuk diberikan pembiayaan. Maka bank melakukan analisa yuridis berdasarkan standart 5C yang digunakan oleh bank BPRS Bhakti Sumekar Sumenep yaitu : Charakter, Capacity, Capital, Colleteral dan Condition yang digunakan sebagai pedoman untuk melakukan tindakan dalam pengambilan keputusan pemberian kredit setelah bank melakukan analisa yang menghasilkan bank.Kata kunci: Analisis, Keputusan, Pembiayaan, Modal Kerja, Mudharabah, 5C.
FAKTOR-FAKTOR YANG MEMPENGARUHI PENDAPATAN DAN KESEJAHTERAAN PETANI GARAM RAKYAT KAWASAN PESISIR KALIANGET Nurdody Zakki; Sayyida Sayyida
PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 6 No 1 (2016): Performance : Jurnal Bisnis & Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis

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Abstract

The existence of the salt very important role in various fields of human life. To further facilitate the depiction of the benefits of salt in a wide range of human life. Weak capital owned by causing salt farmers are still not optimal in accessing the capital resources of banks and non-banks. Issues examined in this is how the influence of the type of business, venture capital and land ownership as well as its impact on the income of family welfare salt farmers, in order to know the influence of the type of business, venture capital and capital ownership to revenue and its impact on family welfare salt farmers. This research was conducted in the District Kalianget in the Pinggirpapas Village and Karanganyar village. In studies using quantitative descriptive research. The focus of this study examines the type of business, working capital, capital ownership, income and family welfare salt farmers. Samples were taken from two villages 100 salt farmers. The results of this study based on the analysis of logistics only land ownership is a factor which significantly affect the welfare and logit models produce Odds ratio here indicates the value of the tendency of a salt farmers who rent land to be living with the condition is very prosperous by almost 5 times more than salt farmer working other people's land. While the salt farmers who own land, tend to be more prosperous. This is indicated by the magnitude of the odds ratio which gives the meaning that the salt farmers who own land who live in a very prosperous condition of nearly 7 times more than farmers who enforces other people's land.Kata Kunci: Petani Garam, Kesejahteraan, Analisis Korelasi, Regresi Logistik.
PEMODELAN HARGA SAHAM BLUE CHIP MENGGUNAKAN VECTOR AUTOREGRESSIVE (VAR) Agus Suharsono; Aryo Wibisono
PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 6 No 2 (2016): Performance : Jurnal Bisnis & Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis

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Abstract

In a stock exchange in the capital market, the most in demand by investors is stocks. Shares are securities which shows the ownership of the company, so that shareholders have the right to a dividend or other distribution of profit sharing as well as by the company to its shareholders. The capital market is an indicator of economic progress and support the economy of a country. In this decade, the stock market has experienced rapid development due to pressure from technological change, liberalization and globalization. These changes affect the behavior of the capital markets and cause long-term balance and improving the relations between the world's capital markets. Otherwise interconnected capital markets if the two separate markets have the same movement and the correlation between the movement of the index. Capital markets in the region are likely to have the same movement and the effects of contagion (contagion effect) is high (1). During the observation period, October 2015 to March 2016, there was a phenomenon in which IHSG is not always the same and has a correlation with the movement of world stock market indices. It is also supported by the differences found in the results of some previous studies. The purpose of this study was to determine the relationship between stocks bluechip : Astra International Tbk (ASII), Unilever Indonesia Tbk (UNVR), Astra Agro Lestari Tbk (AALI), Bank Rakyat Indonesia Agroniaga (AGRO) and Bank Rakyat Indonesia (BRI ). The analytical method used in this study is Multivariate Time Series, especially Vector Autoregression (VAR). The results of this study with the model produces the best model VAR (2), AGRO = 11.56 - 4.03*ASII(-1) - 4.40*ASII(-2) + 3.76*UNVR(-1) + 1.27*UNVR(-2) + 1.38*AALI(-1) + 2.54*AALI(-2) + 0.73*AGRO(-1) + 0.14*AGRO(-2) + 5.40*BRI(-1) - 1.34*BRI(-2). The value of AIC (Akaike Information Criterion) = 4.47 Keywords: BLUE CHIP, Stock Price, VAR.
FAKTOR-FAKTOR YANG MEMPENGARUHI MANAJEMEN LABA PADA PERUSAHAAN SUB SEKTOR OTOMOTIF DAN KOMPONEN YANG TERDAFTAR DI BURSA EFEK INDONESIA (Periode 2010-2015) Syarifah Rabi’ah Andawiyah; Astri Furqani
PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 6 No 2 (2016): Performance : Jurnal Bisnis & Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis

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Abstract

Earnings management in a practical level is the deliberate actions carried out by the company's management to affect earnings in the process of preparation of financial statements that are used to assess a company and usually management provides information about the economic benefits which were not experienced by the company for personal purposes as well as to increase the value of the company. This study aimed to examine the effect of the Return on Assets (ROA), institutional ownership, the percentage of public shares, the board of directors, audit committees and leverage partially or simultaneously on earnings management during the period 2010-2015. The population in this study is a sub company's automotive sector and the components listed in the Indonesia Stock Exchange by using purposive sampling method. Data were analyzed using multiple linear regression analysis. The results of hypothesis shows that (1) partially there is influence between the Return on Assets (ROA), commissioners and leverage to earnings management, but there is no influence between institutional ownership, the percentage of public shares and the audit committee on earnings management (2) is simultaneously a influence between the return on Assets (ROA), institutional ownership, the percentage of public shares, the board of directors, audit committees and leverage to earnings management.Keywords: earnings management, Return on Assets (ROA), institutional ownership, the percentage of public shares, the board of directors, audit committee, leverag
PENGARUH INFORMASI AKUNTANSI TERHADAP RETURN SAHAM (Studi Pada PerusahaanLQ-45 Di Bursa Efek Jakarta) Norsain Norsain
PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 6 No 2 (2016): Performance : Jurnal Bisnis & Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis

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Abstract

The use of financial information through the financial statements as a result of an accounting process in the company is an important information in analyzing investment returns in the long term. Through this analysis the investor will be able to assess the ability of a company's profitability, the quality of management performance, as well as future prospects of the company.               Data used in this study is panel data, which is a combination of cross section and time series data 45 company financial statements as sample the period 2010 to 2013. The data sources used mainly in this research is secondary data, including data in the form of documents and information relating to the object of a study published by the Indonesia Stock Exchange through the authority of Capital Market information Center accessed from the official website of the Stock Exchange.               Once the data is collected, the data were analyzed using Eviews program for this type of panel data. Beginning with the analysis of model selection, and then proceed with the classical assumption. The results of the study variables X1 Price Earning Ratio (PER), no effect on variable Y (stock returns), Variable X2 Price to Book Value (PBV) have a significant effect on the variable Y (stock returns), Variable X3 Return on Assets (ROA) significantly the variable Y (stock return). Simultaneously variable PER, PBV, ROA significant effect on the level of α = 10%.Keywords: PER, PBV, ROA, Stock Return
PENGARUH KUALITAS JASA PELAYANAN TERHADAP KEPUASAN PELANGGAN Aryo Wibisono; Syahril Syahril
PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 6 No 2 (2016): Performance : Jurnal Bisnis & Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis

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Abstract

PT. Indonesia Railways is an enterprise transportation service provider, where the modes of transportation are often used by consumers to travel long distances, and the price of transport service providers are not too different, then they (the companies) should be thinking how to grab share of existing market, so that the company will make profits. Therefore companies must compete on service providers to satisfy customers. Therefore there is need for research that is applied by using SEM methods (Structural Equation Modeling) in view of the customer and more towards the GAP analysis of the difference between reality and the difference is desired by consumers. With this then, can provide input to the company to consider the factors that correlate to customer satisfaction, so that the company's strategy in the form of customer satisfaction is more focused and effective. The results showed that the variables have a significant influence on complaint of customer satisfaction trains, and there was a GAP between reality and expectations of customers, so customers do not feel satisfied with the services already provided from these transport service. Keywords: Customer satisfaction, SEM (structural equation modeling), GAP Analysis.
ANALISIS KENAIKAN PTKP SEBAGAI UPAYA PENINGKATAN PERTUMBUHAN WAJIB PAJAK DAN PENERIMAAN PAJAK PENGHASILAN DI KPP PRATAMA PAMEKASAN Evi Malia; Qoyyimah Qoyyimah
PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 6 No 2 (2016): Performance : Jurnal Bisnis & Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis

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Abstract

This research aims to determine whether the increase in taxable income were able to increase tax revenues and tax growth in KPP Pratama Pamekasan. By using quantitative descriptive method, through data collection documentation and interviews obtained by the results of research that changes in taxable income in 2013 (PTKP increased) is not able to increase the acceptance of personal income tax, while in 2014 to 2015 (PTKP fixed) able to increase tax revenues in KPP Pratama Pamekasan. This happens when a growing number of employees / workers who have income above taxable income, the increase in taxable income increasingly not lead to a reduction of the income PPh 21 in KPP pratama Pamekasan, but it also salary increases with the increase in UMK (District Minimum Wage), due to increased salaries and increase in UMK that happens nearly every year, while the increase in taxable income only occurs every few years.As for the required growth is the increase in taxable income Personal Income able to increase the growth of individual taxpayer on KPP Pratama Pamekasan, because the growth of the taxpayer beginning in 2011-2015 are likely to continue to rise although not so significant .taxpayers growth who register on KPP Pratama Pamekasan caused by people who want to get the benefit of having a NPWP. Key Word: PTKP, Personal Growth taxpayer, the individual taxpayer Revenue, Income PPh 21
PENGENDALIAN SUMBER DAYA MANUSIA PADA KARYAWAN UNIVERSITAS WIRARAJA BAGIAN STRUKTURAL DALAM PENCAPAIAN PRESTASI KERJA Dedy Arfiyanto; Isnani Yuli Andini
PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 6 No 2 (2016): Performance : Jurnal Bisnis & Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis

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Abstract

Human being as human resource represent labour if only evaluated from its just physical. With all ability of his physical try to fulfill requirement of his life by taking benefit around its environment. Human resource in an organization represent top-drawer determinant to effectiveness of labour capacity and organization. The succes in work area in organization determined by interest storey, professionalism and his work which is Wiraraja. University of Wiraraja as organization is non profit need ability to accept and adapt to various friction and change of environment/climate, passing management of SDM capable to esteem human being standing and prestige. In approach of SDM mean all and every organization have to can create satisfaction and security in working (Quality of Work Life) brief of QWL, so that his environmental SDM become competitif.Research Type is used in this research is qualitative research. By using qualitative method, researcher involve direct and continue to have interaction with source of data so that operation of Human Resource data at Employees University of Wiraraja Structural Shares can know clearly.Result of research can be concluded that recruitment of officer candidate in University of Wiraraja at order officer of Year 2015 with conditions of public and conditions of administration which consist in officer order section 12 article 1 and 2. Training and development of officer have been budgeted by Foam Proffering of Budget (direct guarded DIPA) by Bureau Financial Administration ( BAKU) but training amount still minim and officer in evaluation by each head of satker, but follow-up result of evaluation still discipline, but position/occupation promotion even increase of officer salary still conducted at a time per annum non seeing from performance, dedication, its officer achievement and also loyalities. Keyword : Operation of Human Resource, Labour Capacity

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