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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 8 Documents
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Search results for , issue "Vol. 16 No. 2 (2020): NERACA" : 8 Documents clear
PENGARUH SHARIA COMPLIANCE DAN ISLAMIC CORPORATE GOVERNANCE TERHADAP KESEHATAN FINANSIAL PERBANKAN SYARIAH: Dibuat oleh Nur Hidayah, Djauhar Edi Purnomo, Rini Hidayah (Prodi Akuntansi FEB Universitas Muhammadiyah Pekajangan Pekalongan) Rini Hidayah; Nur Hidayah; Djauhar Edi Purnomo
Neraca Vol. 16 No. 2 (2020): NERACA
Publisher : FEB Universitas Muhammadiyah Pekajangan Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48144/neraca.v16i2.495

Abstract

The purpose of this study is to examine the effect of sharia compliance and Islamic corporate governance on the financial health of Islamic banking in 2013-2018. The population of this study is Sharia Banking that registered at Bank Indonesia (BI) and Otoritas Jasa Keuangan (OJK). The sample selection used the purposive sampling method, obtained 42 unit of analysis. The analized method used is multiple linier regression The result of this research indicate Islamic income and Islamic investment partially have a significant effect on the financial health of Islamic banking in the same period. Whereas profit sharing financing, zakat ratio, implementation of the duties and responsibilities of the sharia supervisory board, implementation of the duties and responsibilities of board directors, implementation of the internal audit functions and the application of an external audit functions have no significant effect on the financial health of the sharia banking in the 2013 to 2018 period. Keywords: Sharia Compliance, Islamic Corporate Governance, Financial Health, Sharia Banking.
PENGARUH SHARIA COMPLIANCE, ISLAMIC CORPORATE GOVERNANCE, CAR, DAN ZAKAT TERHADAP KINERJA KEUANGAN BANK UMUM SYARIAH: Dibuat oleh Ayu Khumala Sari, Fadli Hudaya, Sobrotul Imtikhanah (Prodi Ekonomi Syariah FEB Universitas Muhammadiyah Pekajangan Pekalongan) Fadli Hudaya; Ayu Kumalasari; Sobrotul Imtikhanah
Neraca Vol. 16 No. 2 (2020): NERACA
Publisher : FEB Universitas Muhammadiyah Pekajangan Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48144/neraca.v16i2.496

Abstract

This study aimed to examine the effect of Sharia Compliance, Islamic Corporate Governance, Capital Adequacy Ratio and zakat on financial performance at Islamic Commercial Banks. The independent variable used was Sharia Compliance, proxied by Islamic Income Ratio, Profit Sharing Ratio, Islamic Investment Ratio, Islamic Corporate Governance, Capital Adequacy Ratio and zakat. The dependent variable used in this study was financial performance as proxied by Return On Assset (ROA) in Islamic Commercial Banks. This research was a quantitative study using SPSS version 21 and Microsoft Excel. This study used a population of 14 Islamic commercial banks in Indonesia in 2015-2018, so that the total sample is 32. The data analysis technique used in this study was multiple linear regression analysis. Based on the result of this study, the Islamic Income Ratio, Profit Sharing Ratio, Islamic Investment Ratio, Islamic Corporate Governance, Capital Adequacy Ratio and zakat simultaneously affected the financial performance of Islamic Commercial Banks. Partial testing showed that the Islamic Income Ratio and Profit Sharing Ratio had a significant effect on the financial performance of Islamic Commercial Banks. Meanwhile, Islamic Investment Ratio, Islamic Corporate Governance, Capital Adequacy Ratio and zakat did not affect the financial performance of Islamic Commercial Banks. Keywords: Sharia Compliance, Islamic Income Ratio, Profit Sharing Ratio, Islamic Investment Ratio, Islamic Corporate Governance, CAR, Zakat, ROA, Islamic Bank.
PENGARUH PENGALAMAN ON THE JOB TRAINING (OJT), MOTIVASI MEMASUKI DUNIA KERJA, DAN BIMBINGAN KARIER TERHADAP KESIAPAN DUNIA KERJA: Dibuat oleh Imam Rosyadi (Dosen Fastikom Universitas Muhammadiyah Pekajangan Pekalongan) Imam Rosyadi
Neraca Vol. 16 No. 2 (2020): NERACA
Publisher : FEB Universitas Muhammadiyah Pekajangan Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48144/neraca.v16i2.497

Abstract

Untuk tujuan penelitian ini adalah Menganalisis dan memperoleh bukti empiris pengaruh Variabel Pengalaman On The Job Training (OJT) , Motivasi Memasuki Dunia Kerja, bimbingan karir terhadap Kesiapan Dunia Kerja . obyek pada Siswa SMK Nusa Mandiri Pemalang jurusan otomotif.. hasil penelitian Pengalaman On The Job Training (OJT), Motivasi Memasuki Dunia Kerja, dan Bimbingan Karier berpengaruh secara signifikan terhadap kesiapan Dunia Kerja . menggunakan analisis regresi berganda (Multiple Regression). Kata Kunci : Pengalaman On The Job Training (OJT , Motivasi Memasuki Dunia Kerja, bimbingan karier, terhadap Kesiapan Dunia Kerja
PENGARUH INFLASI, PDB, DER, ROE, NPM, GPM TERHADAP TINGKAT SEWA SUKUK IJARAH: Dibuat oleh Iftitah Nurul Azizah, Muhammad Yusuf, Yohani (Prodi Akuntansi FEB Universitas Muhammadiyah Pekajangan Pekalongan) muhamad yusuf; Iftitah Nurul Azizh; Yohani -
Neraca Vol. 16 No. 2 (2020): NERACA
Publisher : FEB Universitas Muhammadiyah Pekajangan Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48144/neraca.v16i2.498

Abstract

The existence of sukuk ijarah which provide fix return more attractive to investors than sukuk mudharabah. According to the investors, the sukuk ijarah is considered quite prospective for the emitten’s intending to issue sukuk. The aim of this study is to find out the influence of inflation, PDB, DER, ROE, NPM, GPM to sukuk ijarah rental rate. The populations on this study were all companies listed on the Indonesian Stock Exchange and issued sukuk ijarah in 2013-2019 which report completely and published the financial reports. Purposive sampling method was used in this study. Samples that suitable with the criteria of this study were 5 companies. The method of analysis is multiple regression analysis in SPSS. The results indicate partially the inflation, PDB, DER, ROE, NPM, and GPM variables have no significant effect to sukuk ijarah rental rate. Meanwhile, the NPM variable has significant effect to sukuk ijarah rental rate. The study results simultancously show that the inflation, PDB, DER, ROE, NPM, GPM variables have significant effect to sukuk ijarah rental rate. Further research can add other variables such as ROA and debt to aset ratio. The sample used should also be more than the sample in this study and it is expected that the mudharabah Islamic bonds can be added as another object of the study. Keywords : inflation, PDB, DER, ROE, NPM, GPM, and sukuk ijarah rental rate
ZAKAT PROFESI : WACANA PEMIKIRAN DALAM FIQIH KONTEMPORER: Dibuat oleh Cholisa Rosanti (Prodi Ekonomi Syariah FEB Universitas Muhammadiyah Pekajangan Pekalongan) Cholisa Rosanti
Neraca Vol. 16 No. 2 (2020): NERACA
Publisher : FEB Universitas Muhammadiyah Pekajangan Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48144/neraca.v16i2.499

Abstract

Para ulama terdahulu dalam pembahasan fiqih tidak banyak membahas hukum zakat modern, sepertri zakat profesi. Dengan begitu zakat profesi itu tidak ada dasar hukum yang kuat, yang ada di qiyaskan dengan zakat yang ternyata banyak yang menemukan permasalahan. Dari persolan tersebut, ditemukan permasalahan: 1) Siapa dan profesi apakah yang yang termasuk kualifikasi zakat, 2) Landasan hukum yang bagaimana yang digunakan untuk zakat profesi ? Pembahasan ini dengan menggunakan pendekatan kajian ushul fiqh yang dikombinasikan dengan fenomenologi. Penelitian menggunakan studi literatur dengan didukung data emperik. Kajian yang dilakukan ada dua tahap diskriftif dan evaluatif, ditemukan teknik dan model analisis setelah ditemukan hakekat zakat profesi berdasarkan al-Qur’an dan Hadits serta pendapat para pakar hukum Islam, kemudian mengkaji dan menganalisis untuk menemukan kerangka rasional hukum dalam menetapkan zakat profesi yang sesuai dengan fiqh. Dari hasil analisis ditemukan: 1) batasan membayar zakat adalah pendapatan yang telah mencapai nishab, 2) Dasar hukum zakat pprofesi, Al-Quran dan As Sunnah 3). Hasil istimbat. Dari nilai unsur keadilan maka dapat disimpulkan apabila penghasilan itu wajar maka yang diambil dalam membayar zakat 2,5 %, namun bila penghasilan diperoleh dengan mudah maka yang dikeluarkan zakatnya 20 %. Key word : Zakat profesi, Zakat Nishab, Haul
PERAN STRATEGIS APARAT PENGAWASAN INTERN PEMERINTAH (APIP) DI MASA PANDEMI COVID-19 TINJAUAN DARI PERATURAN PERUNDANG-UNDANGAN: Dibuat oleh Muhaimin (Auditor Madya Inspektorat Kabupaten Pekalongan) Muhaimin -
Neraca Vol. 16 No. 2 (2020): NERACA
Publisher : FEB Universitas Muhammadiyah Pekajangan Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48144/neraca.v16i2.500

Abstract

With the outbreak of COVID-19 and having a huge impact on the government, it requires large-scale handling of COVID-19 to prevent the impact of the COVID-19 Pandemic.The tight escort from APIP as the government's internal control.APIP is expected to be able to oversee and ensure government financial accountability in dealing with the COVID-19 pandemic in Indonesia. APIP's strategic role in overseeing the implementation of state / regional financial governance related to refocusing activities, budget reallocation and procurement of goods / services in accelerating the handling of Corona Virus Disease 2019 (COVID-19) including: Reviewing of refocusing and budget reallocation, reviewing of implementation of procurement of goods / services, post audit of goods / services procurement, and giving consultancy / assistance in financial management and procurement of goods / services in handling COVID-19. Keywords : COVID 19, APIP, Refocusing and budget reallocation
ANALISIS SISTEM AKUNTANSI PENERIMAAN DAN PENGELUARAN KAS PADA CV WIJAYA: Dibuat oleh Tutut Dwi Andayani, Emma Aprilia (Prodi Akuntansi FEB Universitas Muhammadiyah Pekajangan Pekalongan) Tutut Dwi Andayani; Emma Aprilia
Neraca Vol. 16 No. 2 (2020): NERACA
Publisher : FEB Universitas Muhammadiyah Pekajangan Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48144/neraca.v16i2.501

Abstract

Kas merupakan salah satu aset yang sangat penting bagi perusahaan, oleh karena itu diperlukan pengelolaan yang baik. Salah satu pengelolaan kas adalah melalui penerapan sistem akuntansi penerimaan kas dan system akuntansi pengeluaran kas. Penelitian ini bertujuan untuk menganalisis sistem penerimaan dan pengeluaran kas pada CV Wijaya. Objek penelitian ini adalah sistem akuntansi penerimaan dan pengeluaran kas pada CV Wijaya. Metode penelitian ini menggunakan analisis deskriptif. Hasil penelitian pada CV Wijaya menunjukkan bahwa sistem penerimaan dan pengeluaran kas belum berjalan secara efektif, dimana belum terdapat otorisasi dari pihak yang berwenang, belum terdapat pemisahan fungsi serta belum mempunyai sistem pengendalian internal yang baik. Kata kunci: sistem akuntansi penerimaan kas, sistem akuntansi pengeluaran kas.
PERAN MINAT INVESTASI DALAM MEMEDIASI PENGETAHUAN INVESTASI, MOTIVASI INVESTASI, DAN MODAL MINIMAL INVESTASI TERHADAP KEPUTUSAN INVESTASI (Studi Kasus Investor Pada BEI Berdomisili Kota Pekalongan): Dibuat oleh Alliyatul Himmah, Sobrotul Imtikhanah, Rini Hidayah (Prodi Akuntansi FEB Universitas Muhammadiyah Pekajangan Pekalongan) Alliyatul Himmah; Sobrotul Imtikhanah; Rini Hidayah
Neraca Vol. 16 No. 2 (2020): NERACA
Publisher : FEB Universitas Muhammadiyah Pekajangan Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48144/neraca.v16i2.502

Abstract

This study aims to analyze the role an investment intersest in mediating the investment knowledge, the investment motivation, and minimum investment capital on investment decisions. It used a survey and questionnaire to collect the data with using a proportionate stratified random sampling with Slovin formula. A hundred respondents as the investor of Indonesian Stock Exchange located in Pekalongan were taken as the sample. Meanwhile, it used a multiple linear regression and a path analysis for the data analysis technique. Partially the results shows the investment knowledge, the investment motivation, and minimum investment capital have a significantly affected on the investment decisions. Furthermore, from the path test, it shows the investment interest has significantly mediated the investment knowledge, the investment motivation, and a minimum investment capital on the investment decisions. Keywords: the investment knowledge, the investment motivation, a minimum investment capital, the investment decisions

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