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INDONESIA
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 10 Documents
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Search results for , issue "Vol. 19 No. 1 (2023): NERACA" : 10 Documents clear
ANALISIS ANALISIS DETEKSI FRAUD LAPORAN KEUANGAN DENGAN METODE BENEISH M-SCORE (STUDI KASUS PT BANK TABUNGAN NEGARA PERSERO TBK) Trusty, Hanna; Fithrayudi Triatmaja, Muhammad
Neraca Vol. 19 No. 1 (2023): NERACA
Publisher : FEB Universitas Muhammadiyah Pekajangan Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48144/neraca.v19i1.1445

Abstract

The financial statements present important disclosures in maintaining the quality of the capital market also explain the current state of the company and its going concern in the future. However, many financial reports are disclosed as misstatements due to manipulation, falsification, and fraud by changing the value and financial information. Self-detection of financial statement fraud is an important matter that must be prioritized. This study uses the Beneish M-Score model to detect potential manipulation of annual financial reports with case study in PT Bank Tabungan Negara (BTn) Persero Tbk for the 2017-2019 book year. Based on the results of data processing, the M-Score value of the company’s financial statement in 2017, 2018, and 2019 respectively was -2,16; -2,20; and -1,87. Those value were greater than the reference value was -2,22. So it can be concluded that based on this model there was potential for manipulation in PT BTN Persero Tbk’s financial statements. The Beneish M-Score model is used to detect potential financial statement fraud or income manipulation in the company’s financial statements. Moreover this model is very useful for shareholders, investors, and creditors to examine the fairness of company’s financial statement. Keywords : Beneish M-Score, Fraud, Financial Statement, Bank BTN Persero Tbk
ANALISIS FAKTOR MINAT PENGGUNAAN JASA VETERINARIAN DI KOTA PEKALONGAN Arifiyanto, Muhammad; Saebani, Saebani; Susanti, Leni
Neraca Vol. 19 No. 1 (2023): NERACA
Publisher : FEB Universitas Muhammadiyah Pekajangan Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48144/neraca.v19i1.1480

Abstract

Memenuhi kebutuhan hewan peliharaan merupakan kewajiban dari pemilik. Salah satunya adalah kesehatannya dengan cara membawa hewan peliharaan tersebut ke dokter hewan. Kualitas layanan dan harga merupakan hal yang dianggap berpengaruh terhadap minat pet owner dalam memilih layanan dokter hewan. Penelitian ini akan menguji minat menggunakan jasa dokter hewan dalam melakukan penggunaan jasa veterinarian. Metode yang digunakan adalah kuantitatif. PLS digunakan sebagai alat analisis. Sampel pada penelitian ini adalah pemilik hewan peliharaan yang membawa kucing atau anjingnya ke dokter hewan untuk mendapatkan layanan jasa kesehatan. Luaran yang ditargetkan adalah publikasi di jurnal nasional. TKT yang diusulkan pada penelitian ini rekayasa sosial dimana kualitas layanan dan harga menjadi faktor yang mempengaruhi minat konsumen menggunakan jasa veterinarian. Kata kunci: harga, hewan peliharaan, kualitas layanan, minat beli, veterinarian.
ANALISA BREAK EVEN POINT (BEP) PADA RICE MILLING MACHINE “ BAROKAH “ DI TIRTO KABUPATEN PEKALONGAN Edi Purnomo, Djauhar; Pujiono, Akhmad
Neraca Vol. 19 No. 1 (2023): NERACA
Publisher : FEB Universitas Muhammadiyah Pekajangan Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48144/neraca.v19i1.1491

Abstract

Indonesia is an agricultural country where the majority of the population consists of farmers so that the agricultural sector plays an important role. The agricultural sector is a source of life for the majority of the population, especially for those who have their main livelihood as farmers. In addition, the agricultural sector is one of the important things that must be considered as a provider of food for the community. Profit planning requires a tool in the form of profit volume cost analysis. Costs, volume and profits are the three main elements in preparing a profit and loss statement for a business. In carrying out its operational activities, a management company will try to obtain and allocate resources in a way that is the cheapest in terms of cost and provides the most benefits in achieving business goals. This study discusses the analysis of the break even point (Break Even Point) in the Rice Milling Machine "Barokah" business sector to avoid losses. This type of research is quantitative research, the scope of the research being carried out focuses on income management from the Rice Milling Machine business. The population is all financial reports on the "Barokah" Rice Milling Machine in 2021 as well as samples used using samples through documentation. Furthermore, this research data was analyzed using the Break Even Point (BEP) mathematical model which is useful for providing solutions for a minimum amount of sales, this aims to anticipate losses in the Rice Milling Machine business.
PENGARUH SISTEM PENGENDALIAN INTERNAL, AKUNTABILITAS, TRANSPARANSI, DAN MORALITAS TERHADAP KECURANGAN DANA BOS PADA SMA KABUPATEN PEMALANG Andayani, Tutut Dwi; Purnama Sari, Linda; Moegiri, Moegiri; r, Riswan
Neraca Vol. 19 No. 1 (2023): NERACA
Publisher : FEB Universitas Muhammadiyah Pekajangan Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48144/neraca.v19i1.1492

Abstract

This research aims to investigate the effect of Internal Control System Accountability, Transparency, and Morality on Boss Fund Fraud in schools. This research was conducted at SMA Pemalang Regency. The total population taken is the principal, treasurer boss, and school committees in SMA in Pemalang Regency, totaling 54 people. Data collection is done by distributing questionnaires. The analytical technique used in this study is multiple linear regression using the SPSS (Statistical Product and Service Solutions) version 16 program. The results of this study indicate that; (1)the internal control system has a significant effect on the boss's fund fraud; (2) accountability has no significant effect on the boss's fund fraud; (3) transparency has no significant effect on the boss's fund fraud;(4)morality has a significant effect on the boss's fund fraud; (5) internal control system, accountability, transparency, and morality have a significant effect on the boss's fund fraud.
PENGARUH PERILAKU PENGELOLAAN KEUANGAN DAN LITERASI KEUANGAN TERHADAP KINERJA MANAJEMEN KEUANGAN UMKM (STUDI KASUS PELAKU UMKM DI KOTA PEKALONGAN) Kurniati, Panca; Rosanti, Cholisa; Hudaya, Fadli
Neraca Vol. 19 No. 1 (2023): NERACA
Publisher : FEB Universitas Muhammadiyah Pekajangan Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48144/neraca.v19i1.1493

Abstract

Penelitian ini bertujuan untuk menguji pengaruh perilaku pengelolaan keuangan dan literasi keuangan terhadap kinerja manajemen keuangan. Populasi dalam penelitian ini adalah para pelaku UMKM yang berada di Kota Pekalongan. Metode penentuan sampel dilakukan dengan cara non probabilitas yaitu purposive sampling. Pengujian hipotesis dan variabel menggunakan analisis regresi linear berganda berdasarkan data yang diperoleh dilakukan dengan bantuan program statistik SPSS 26 for windows. Hasil temuan penelitian ini menunjukkan bahwa perilaku pengelolaan keuangan dan literasi keuangan berpengaruh positif terhadap kinerja manajemen keuangan.
PERANCANGAN WIRAUSAHA TEKNIK SISTEM PENGERAS SUARA MASJID DENGAN PENGGUNAAN TENAGA SURYA Kurniawan, Septiadi; Hammam, Muhammad
Neraca Vol. 19 No. 1 (2023): NERACA
Publisher : FEB Universitas Muhammadiyah Pekajangan Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48144/neraca.v19i1.1494

Abstract

Sebagai negara dengan populasi muslim terbesar di dunia maka peran masjid sangatlah penting dalam aktivitas masyarakat, Kelistrikan yang ada dimasjid biasanya bersumber dari PLN. Beberapa masjid juga sudah mengimplementasikan genset yang dipakai apabila listrik PLN dalam keadaan mati.Kondisi ini dapat menciptakan peluang wirausaha dibidang teknik dengan menggunakan energi terbarukan yaitu tenaga surya Maka perlu diimplementasikan bagaimana merancang sistem kelistrikan tenaga surya untuk otomatisasi pengeras suara dan penerangan masjid?. Cara kerja sistem kelistrikan tenaga surya untuk otomatisasipengeras suara dan penerangan masjid? Dan bagaimana sistem pengaman alat pada sistem kelistrikan tenagasurya untuk otomatisasi pengeras suara dan penerangan masjid? Jurnal ini membangun wirausaha sistem kelistrikan tenaga surya untuk otomatisasi pengeras suara dan penerangan masjid. jurnal ini menggunakan metodeeksperimen yang merupakan suatu langkah metodhologi dalam bidang keilmuwan untuk melakukan suatu perkembangan dalam pengembangan ilmu maupun teknologi. Alur pelaksanaannya meliputi studi literatur, perancangan produk, pengumpulan alat dan bahan. Kemudian prototipe dibuat dan diuji agar hasil uji tersebut dapat dianalisis mengenai potensi-potensi yang dapat dikembangkan.Prototipe dapat dibangun sesuaidengan desain yang diharapkan.Berdasarkan pengujian yang dilakukan, dengan memanfaatkan kontak NC pada kontaktor, fungsiotomatis dapat bekerja dengan baik.Fungsi peralihan juga dapat berjalan dengan lebih cepat dibanding dengansistem yang menggunakan genset.Hal tersebut dikarenakan pada genset memerlukan waktu yang lebih lamauntuk menyiapkan tegangan yang dibutuhkan agar beban dapat bekerja. Penggunaan baterai sebagai penerangan dalam sistem ini dapat bertahan cukup lama. Penurunan yang terjadi sekitar 0.4V tiap jam. Sementara penurunan tegangan baterai sebesar 0.5 Volt tiap 15 menit terjadi ketika dihubungkan dengan sound amplifier. Perlu dilakukannya kajian dan penelitian terkait dengan sistem pengeras suara yang hemat energi namun dengan kualitas yang baik.Agar implementasi PLTS pada sistem pengeras suara dapat bekerja lebih efisien.
FAKTOR DETERMINAN YANG MEMPENGARUHI TURNOVER INTENTION Pangestika, Asri; Yohani, Yohani; Hidayah, Rini
Neraca Vol. 19 No. 1 (2023): NERACA
Publisher : FEB Universitas Muhammadiyah Pekajangan Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48144/neraca.v19i1.1495

Abstract

This study aims to determine what factors influence turnover intention. The target sample for this study is the accounting division employees of the Regional Development Bank (BPD) in the Special Province of Yogyakarta. The number of samples used in this study were 45 respondents. The method of determining the sample in this study used a purposive sampling method. Data collection was carried out using a questionnaire method. The results of this study indicate that job insecurity, job stress, and role conflict have a positive effect on turnover intention. Meanwhile, accounting competence has a negative effect on turnover intention. This study contributes to literature and practice, (1) For management, this research can be used as material for consideration in the management of human resources, namely employees. In addition, this research can be used as a guide to find out how to increase the level of employee loyalty in working effectively and efficiently. (2) For future researchers, this research can be used as a guideline for conducting research in the same field, especially related to the factors that influence the level of turnover intention.
PENGARUH TINGKAT KESEHATAN BANK SYARIAH TERHADAP RETURN SAHAM BANK Usamah, Usamah; Fahrunisa, Aliffiana; Edi Purnomo, Djauhar
Neraca Vol. 19 No. 1 (2023): NERACA
Publisher : FEB Universitas Muhammadiyah Pekajangan Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48144/neraca.v19i1.1496

Abstract

This study aims to obtain empirical evidence of the effect of the ratio of NPF, FDR, GCG, ROA, NIM, and CAR on stock returns. The population in this study is Islamic Commercial Banks and Sharia Business Units registered with Bank Indonesia in 2018-2020. The sample for this study was determined by purposive sampling method in order to obtain a sample of 10 BUS and UUS that met the criteria. The data used is secondary data downloaded from the Indonesia Stock Exchange website (www.idx.co.id) and the websites of each company. Analysis of the data used is the multiple linier regression method. The results of this study indicate that partially the NPF, FDR, GCG, NIM, and CAR variabels have no significant effect on stock returns. While the ROA variable has a significant effect on stock returns. Simultancously the variables NPF, FDR, GCG, ROA, NIM, and CAR have a significant effect on stock returns.
PENGARUH BELANJA PENDIDIKAN, JUMLAH GURU, DAN TINGKAT KEMISKINAN TERHADAP ANGKA PARTISIPASI SEKOLAH Fatah, Khoirul; Tridevayanti, Anggita; Imtikhanah, Sobrotul
Neraca Vol. 19 No. 1 (2023): NERACA
Publisher : FEB Universitas Muhammadiyah Pekajangan Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48144/neraca.v19i1.1497

Abstract

This study looked at how much is spent on education, how many teachers there are, and how much poverty there is. 35 districts in the province of Central Java served as the study's sample. Multiple linear regression analysis was the quantitative method used in this study. Secondary data that was used in documentation methods. Education spending had no discernible impact, according to the partial results analysis. There was no discernible impact of the number of teachers. School enrollment rates were significantly impacted by poverty levels. The variables relating to education spending, the number of teachers, and the degree of poverty all had a significant impact on the percentage of students who attended school.
PENGARUH EMPLOYER BRANDING, MEDIA SOSIAL, DAN PERSEPSI TERHADAP NIAT MELAMAR KERJA PADA INDUSTRI STARTUP Purwanto, Teguh; Salamah, Nailis; Yusuf, Muh
Neraca Vol. 19 No. 1 (2023): NERACA
Publisher : FEB Universitas Muhammadiyah Pekajangan Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48144/neraca.v19i1.1498

Abstract

This research aims to determine the effect of employer branding, social media, and perceptions on job application intentions in the startup industry. The research method used is quantitative research method. The population used in this research was 541 students of Universitas Muhammadiyah Pekajangan Pekalongan. The sample used was 94 students using purposive sampling technique. Data collection techniques were carried out by distributing questionnaires and literature studies. The analysis technique used in this research is multiple linear regression analysis using the SPSS version 22 programme. The results of this research indicate that employer branding partially has no significant effect on job application intentions. Social media partially has a significant influence on job application intentions. Perception partially has a significant influence on job application intentions. Employer branding, social media, and perceptions simultaneously have a significant effect on job application intentions.

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