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Neraca
Published by Universitas Muhammadiyah Pekajangan Pekalongan
ISSN : 18298648     EISSN : 27455750     DOI : https://doi.org/10.48144/neraca
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Ilmiah Neraca adalah jurnal hasil riset dari Dosen Fakultas Ekonomika dan Bisnis - Universitas Muhammadiyah Pekajangan Pekalongan dan Dosen Luar Kampus Fakultas Ekonomika dn Bisnis - UMPP yang mempunyai fokus riset di bidang Ekonomi, Insyallah Jurnal ini akan terbit 2 kali dalam 1 (satu) tahun.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 158 Documents
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Analisis Kinerja Keuangan Bank Mega Syariah Periode 2005-2010 (dengan pendekatan PBI No 9/1/PBI/2007) Nurhikmah Esti Prastika
Neraca Vol. 6 No. 2 (2010): NERACA
Publisher : FEB Universitas Muhammadiyah Pekajangan Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48144/neraca.v6i2.420

Abstract

Semakin ketatnya persaingan antar bank syariah maupun dengan bank konvensional, membuat bank syariah dituntut untuk memiliki kinerja yang bagus agar dapat bersaing dalam memperebutkan pasar perbankan nasional di Indonesia. Salah satu penilaian kinerja yang dapat dilakukan adalah dengan menilai kinerja keuangan untuk mengetahui tingkat kesehatan bank. Karena kinerja keuangan dapat menunjukkan kualitas bank melalui penghitungan rasio keuangannya. Metode yang dapat digunakan untuk mengukur kinerja bank syariah salah satunya adalah Peraturan Bank Indonesia No. 9/1/PBI/2007 yang dalam penilaiannya menggunakan pendekatan CAMELS ( Capital, Asset, Management, Earning, Liquidity dan Sensitivity Market Risk).
KEPUASAAN PENGGUNA PADA LIMA BESAR PERGURUAN TINGGI SWASTA DI KOTA SEMARANG Djauhar Edi Purnomo
Neraca Vol. 6 No. 2 (2010): NERACA
Publisher : FEB Universitas Muhammadiyah Pekajangan Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48144/neraca.v6i2.421

Abstract

User satisfaction is a user’s respon to the disconformity that sensed between previous hopes (or other preformance norm) and actual product performance which tested by the users. This consumen is becoming a key succes factor (KSF) of an organization to keep on survive on it’s field. Population and sample being used in this research are the student of five private university in Semarang. Those university are : UNISSULA, USM, UDINUS, UNIKA, and UNISBANK. The sample that is being use are at the number of 100 respondent devided into 20 respondent in each university. This research users the conjoint analysis, the result shows that in an Academic factor, acreditation sub factor are tend to be liked than curriculum sub factor. In a Non Academic, facilities sub factor are tend to be liked than financing sub factor. Menwhile in Other factors, leadership sub factor are temnd to be liked than location sub factor. The preferences shows by the respondent in this research are also shows that knowledge background and available information influence the satisfaction which become the basis for choosing the university to be a place to study in other to obtain bachlor degree (strata 1). The result of this research can be used by the university to get new student in the next year of study.
ANALISIS FAKTOR – FAKTOR YANG MEMPENGARUHI STRUKTUR MODAL PERUSAHAAN FOOD AND BEVERAGES YANG TERDAFTAR DI BEI PERIODE 2006 – 2009 Mukhafidhoh Mukhafidhoh; Murtini Murtini; Dewi Purnasari
Neraca Vol. 6 No. 2 (2010): NERACA
Publisher : FEB Universitas Muhammadiyah Pekajangan Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48144/neraca.v6i2.422

Abstract

Tujuan dari penelitian ini adalah menguji factor-faktor yang mempengaruhi struktur modal. Variable yang digunakan dalam penelitian ini adalah struktur aktiva, profitabilitas, operating leverage sebagai variable independen dan struktur modal sebagai variable dependen. Sedangkan obyek penelitian meliputi 10 perusahaan yang bergerak di bidang Food and Beverages yang terdaftar di Bursa Efek Indonesia (BEI) Pada tahun 2006 – 2009. Pengambilan sampel dilakukan dengan purposive sampling yaitu pemilihan sampel saham perusahaan selama periode penelitian berdasarkan kriteria tertentu. Alasan pemilihan perusahaan tersebut karena perusahaan tersebut memperoleh laba atau keuntungan selama periode 2006 – 2009 dan menerbitkan laporan keuangannya secara berturut-turut dari tahun 2006 sampai dengan tahun 2009 yaitu laporan keuangan tahunan yang terdiri dari laporan keuangan Neraca dan L/R lengkap dari tahun 2006 – 2009. Secara parsial (individu) variabel Struktur Aktiva, Profitabilitas, dan Pertumbuhan Penjualan berpengaruh signifikan terhadap struktur modal dengan tingkat signifikansi untuk struktur aktiva sebesar 0,002 profitabilitas sebesar 0,018 dan pertumbuhan penjualan sebesar 0,016. Variabel Operating Leverage dan Ukuran Perusahaan tidak berpengaruh signifikan terhadap struktur modal dengan tingkat signifikansi untuk operating leverage sebesar 0,082 dan pertumbuhan penjualan sebesar 0,178. Variabel Struktur Aktiva, Profitabilitas, Operating Leverage, Pertumbuhan Penjualan dan Ukuran Perusahaan berpengaruh signifikan terhadap struktur modal dengan tingkat signifikansi 0,012 atau 1,2 %. Sedangkan Koefisien determinasi (Adjusted R Square) sebesar 0,242 yang artinya variabel independen berpengaruh sebesar 24,2 % terhadap variabel dependen, sedangkan sisanya 75,8 % dipengaruhi oleh variabel-variabel lain diluar model penelitian ini
Pengaruh Faktor-Faktor Dalam Diri Wajib Pajak Terhadap Penerimaan Pajak PBB di Kabupaten Pekalongan Sobrotul Imtikhanah; Nin Sulistyowati
Neraca Vol. 6 No. 2 (2010): NERACA
Publisher : FEB Universitas Muhammadiyah Pekajangan Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48144/neraca.v6i2.423

Abstract

Penelitian ini bertujuan untuk menguji factor factor dalam diri wajib pajak terhadap keberhasilan realisasi penerimaan pajak bumi dan bangunan di kecamatan Tirto Kabupaten Pekalongan. Dalam penelitian ini faktor faktor dalam diri wajib pajak meliputi, kesadaran perpajakan wajib pajak, pemahaman wajib pajak atas UU dan peraturan perpajakan PBB, persepsi wajib pajak tentang pelaksanaan sanksi denda PBB, pendapatan wajib pajak dan pelayanan fiskus berpengaruh terhadap keberhasilan realisasi penerimaan pajak bumi dan bangunan di kecamatan Tirto Kabupaten Pekalongan. Populasi penelitian ini adalah wajib pajak PBB di Kecamatan Tirto Kabupaten Pekalongan yang terdaftar dalam Daftar Himpunan Ketetapan Pajak (DHKP) tahun 2010. Jumlah wajib pajak yang tercatat dalam buku DHKP tahun 2010 pada Dinas Pendapatan Pengelolaan Keuangan dan Aset Kabupaten Pekalongan untuk Kecamatan Tirto sebanyak 21.735 wajib pajak. Sampel diambil dengan metode purposive sampling. Jumlah sampel ditentukan 100 Wajib pajak. Metode pengumpulan data primer yang dipakai adalah dengan metode angket (kuesioner). Teknik analisis data yang digunakan dalam penelitian ini adalah teknik analisis regresi berganda. Berdasarkan hasil analisis yang dilakukan maka diperoleh kesimpulan bahwa factor kesadaran perpajakan wajib pajak dan pelayanan fiskus yang terbukti berpengaruh secara signifikan terhadap keberhasilan realisasi penerimaan PBB di Kecamatan Tirto Kabupaten Pekalongan
PERAN KOMPETENSI DAN MODEL PENGORGANISASIAN DEWAN PENGAWAS SYARIAH TERHADAP PEMBIAYAAN BERBASIS BAGI HASIL PADA PERBANKAN SYARIAH DI INDONESIA USAMAH USAMAH
Neraca Vol. 6 No. 2 (2010): NERACA
Publisher : FEB Universitas Muhammadiyah Pekajangan Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48144/neraca.v6i2.424

Abstract

The purpose of this study is to analyze the influence of competence and organizational models Sharia Supervisory Board of profit and loss sharing financing in Islamic banking in Indonesia. The analysis in this study using the variables: scientific background, multiple positions, number of the day organizing and the supervision model of the DPS for profit and loss sharing financing. The sample used was secondary data from Sharia Banks (BUS) and Business Unit Sharia Banks (UUSBU) and his DPS obtained from Bank Indonesia (BI) is the form of Annual Report BUS / UUS from 2006 until the year 2008. Sample selection method used was purposive sampling and the sample selection criteria. Samples are used as much as 3 and 7 UUS BUS. This research statistical methods using Multiple Linear Regression Analysis, with a statistical test of hypothesis testing and statistical test t F. The results of F test analysis showed all the independent variables of scientific backgrounds, multiple positions, the number of days supervision and control model jointly affect the adherence of shariabased financing for the results The results of t test analysis showed that two variables scientific background variables and control models are not significant. For the results of t test analysis of the double variable positions and the number of days is a significant oversight
FAKTOR-FAKTOR YANG MEMPENGARUHI TINGKAT PROFITABILITAS EKUITAS (Studi pada UKM di Kota Pekalongan) Murtini Murtini
Neraca Vol. 8 No. 1 (2012): NERACA
Publisher : FEB Universitas Muhammadiyah Pekajangan Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48144/neraca.v8i1.425

Abstract

The purpose of this study was to obtain empirical evidence about the effect of profit margin, total asset turnover and equity multiplier effect on profitability of equity. The research was conducted on SMEs Pekalongan. The variables used include the dependent variable is financial performance of equity proxied by profitability, and independent veriabel which include profit margin, total asset turnover and equity multiplier. The method of analysis used in this study is multiple regression analysis, beginning with the classic test assumptions include normality test, test and test multikolenieritas heteroscedasticity. The following results are the first results of hypothesis testing can be seen that the variable PM produces t value of 2.944 with a significance value of 0.016 which is significant value less than 0.05 (5 percent). This means that H1 is accepted. As for the second hypothesis examines generate t count each of 1.758 with a significance value of 0.113 is greater than 5%, this means that H2 is rejected. Similarly for the third hypothesis testing bring out t count 0.887 with a significance level of 0.398 is greater than 5%, this means that H3 is rejected. Testing Results simultaneously generate F value of 3.124 and significance value of 0.08. Due to the significant value of less than 0.10 (α = 10 percent), it can be concluded that H0 is rejected and Ha accepted. The Adjusted R-square value of 0374 or 37.4%. This means that 37.4 percent of the variation in profitability of equity that can be explained by the variation of the three independent variables, namely profit margin, total asset turnover dan equity multiplier
ANALISIS PENGARUH PERIKLANAN DAN ATRIBUT PRODUK TERHADAP KEPUTUSAN MEMBELI PRODUK SARIMI INSTAN STUDI KASUS DI KOTA PEKALONGAN M. Shofiyuddin
Neraca Vol. 8 No. 1 (2012): NERACA
Publisher : FEB Universitas Muhammadiyah Pekajangan Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48144/neraca.v8i1.426

Abstract

This research entiled “The Influence of Analysis Advertising and Product Attribute toward Purchasing Decisions Sarimi Instan Product on Pekalongan City. The aim of this research is to know and to analyze the influence of availability advertising and product attribute sarimi instan product toward purchasing decisions either partially and simultanously. The data which be used are the primer (using questionary) and secondary data, based on accindental sampling method and purposive sampling Method. This research used validity test and reability test, then analyze using multiple regression tehnique to test the hypothesis with F test and t test. The result of the research showed that availability is significant influence variable advertising and product attribute sarimi instan product toward purchasing decisions either partially or simultanously, while the purchasing decisions the product sarimi instan can be explained by variable advertising and product attribute is 99 %.
PENGARUH RASIO CAMEL TERHADAP PERTUMBUHAN LABA (Studi pada Bank GO Publik yang Terdaftar di BEI Periode 2007 – 2010) DJAUHAR EDI PURNOMO
Neraca Vol. 8 No. 1 (2012): NERACA
Publisher : FEB Universitas Muhammadiyah Pekajangan Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48144/neraca.v8i1.427

Abstract

This research aims to examine the influence of CAMEL ratios with earnings growth. Ratios that was applied in this research are : CAR, NPL, NPM, BO/PO and LDR. The population in this research are all of banking firsm listed in Indonesian stock Exchange 2007 – 2010. Total sample in this research are 23 banking firms that selected with purposive sampling. Independent variable in this research are : CAR (Capital Adequacy Ratio), NPL (Non Performing Loan), NPM (Net Profit Margin), BO/PO (Operational Expenses to Operational Revenue), LDR (Loan to Deposit Ratio). Dependent variable in this research is earning growth. Data analyzed with classic assumption test and hypothetical testing with multiple regression models. The results of this research indicates that NPM and LDR variable had positive influence to earning growth. BO/PO variable had negative influence to earning growth. CAR and NPL variable had not influence to earning growth.
ANALISIS RISIKO PADA PRODUK BERAKAD BAGI HASIL PERBANKAN SYARIAH INDONESIA Yohani Yohani
Neraca Vol. 8 No. 1 (2012): NERACA
Publisher : FEB Universitas Muhammadiyah Pekajangan Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48144/neraca.v8i1.428

Abstract

This research has a purpose to analyze the deferences of risk –sharing product at indonesian islamic banking. The statistic method used to test on the research hypothesis is Independent t test. To analyzed the data using secondary data. Sample of this research consist two bank, Sharia Mandiri Banking and Muammalat Banking. Its listed at www,muamalatbank.com and www.syariah mandiri.co.id from 2002 – 2011 with times series. The result of these study with level of significance 5% uji independent t test show that (1) risk financing between of Muamalat Banking and Syariah Mandiri Banking statistically it‟snot different significantly. (2) risk of return on mudaraba financing and capital at Muamalat Banking lower than Mandiri Syariah Banking. Its mean that the risk financing for sharia product is not influenced by the history and the old age of Islamic banks, but the mudharba return on Muamalat Banking more stable so risk of return smaller.
PERAN GAYA KEPEMIMPINAN DAN KULTUR ORGANISASIONAL TERHADAP KEEFEKTIFAN PARTISIPASI ANGGARAN DALAM PENINGKATAN KINERJA MANAJERIAL RINI HIDAYAH; DEWI PURNASARI
Neraca Vol. 8 No. 1 (2012): NERACA
Publisher : FEB Universitas Muhammadiyah Pekajangan Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48144/neraca.v8i1.429

Abstract

Penelitian ini merupakan penelitian mengenai “Peran Gaya Kepemimpinan dan Kultur Organisasional Terhadap Keefektifan Partisipasi Anggaran Dalam Peningkatan Kinerja Manajerial. Tujuan penelitian ini adalah untuk menemukan bukti empiris tentang (a) hubungan yang signifikan antara partisipasi anggaran dan kinerja manajerial; (b) gaya kepemimpinan dapat menjadi moderasi hubungan antara partisipasi anggaran dan kinerja manajerial; dan(c) kultur organisasional dapat menjadi moderasi hubungan antara partisipasi anggaran dan kinerja manajerial. Responden penelitian ini Kepala Bagian Rumah Sakit di Kota dan Kabupaten Pekalongan dengan jumlah responden sebanyak 34 orang. Pengumpulan data dngan daftar pertanyaan yang diadopsi dari peneliti terdahulu. Data yang dikumpulkan diolah dengan menggunakan regresi linier sederhana, dan moderating regression analysis (MRA). Hasil penelitian adalah (1) terdapat pengaruh dan hubungan negatif yang signifikan antara kinerja manajerial dan partisipasi anggaran, (2) pengaruh gaya kepemimpinan terhadap hubungan kinerja manajerial dan partisipasi anggaran adalah tidak signifikan, dan (3) pengaruh kultur organisasional terhadap hubungan antarapartisipiasi anggaran dan kinerja manajerial adalah signifikan

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