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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 5 Documents
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Search results for , issue "Vol. 8 No. 2 (2012): NERACA" : 5 Documents clear
ANALISIS PENGARUH UKURAN BANK SYARIAH, PROFITABILITAS DAN LEVERAGE TERHADAP PENGUNGKAPAN LAPORAN KEUANGAN TAHUN 2006-2011 Nurhikmah Esti Prastika
Neraca Vol. 8 No. 2 (2012): NERACA
Publisher : FEB Universitas Muhammadiyah Pekajangan Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48144/neraca.v8i2.430

Abstract

Tujuan dari penelitian ini adalah untuk memberikan bukti empiris pengaruh ukuran bank syariah, pembiayaan bank syariah, profitabilitas dan leverage terhadap pengungkapan laporan keuangan bank syariah tahun 2006-2011. Data yang digunakan dalam penelitian ini adalah data sekunder berupa data dari laporan keuangan tahunan bank syariah tahun 2006-2011 yang diperoleh dari laporan tahunan bank syariah. Sampel penelitian ini adalah 10 bank Syariah yang terdapat di Indonesia. Sampel diambil menggunakan metode purposive sampling dan yang memenuhi kriteria pemilihan sampel. Indeks pengungkapan yang terdiri dari 45 item pengungkapan wajib disusun untuk mengukur pengungkapan wajib pada laporan keuangan tahunan masing-masing bank syariah. Metode yang digunakan untuk menguji hipotesis penelitian ini adalah regresi linear berganda. Hasil penelitian ini menunjukkan bahwa semua variabel independen tidak memiliki pengaruh yang positif dan signifikan terhadap variabel dependen. Ukuran bank syariah tidak memiliki pengaruh yang positif dan signifikan terhadap tingkat pengungkapan bank syariah. Demikian pula dengan profitabilitas dan leverage tidak memiliki pengaruh yang signifikan terhadap tingkat pengungkapan di bank syariah.
PENGARUH PENDAPATAN PAJAK REKLAME DAN PENINGKATAN PENDAPATAN SEKTOR PAJAK TERHADAP PENDAPATAN ASLI DAERAH (PAD) DI KOTA PEKALONGAN Muhammad Yusuf
Neraca Vol. 8 No. 2 (2012): NERACA
Publisher : FEB Universitas Muhammadiyah Pekajangan Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48144/neraca.v8i2.431

Abstract

Dalam membiayai pembangunan salah satu sumber penerimaan pemerintah daerah adalah dari sektor pajak dan retribusi. Tujuan penelitian ini adalah untuk membuktikan secara empiris pengaruh pendapatan pajak reklame dan peningkatan pendapatan sektor pajak terhadap pendapatan asli daerah di Kota Pekalongan. Hasil penelitian menunjukkan bahwa pajak reklame berpengaruh signifikan terhadap Pendapatan Asli Daerah dan peningkatan sektor pajak reklame berpengaruh signifikan terhadap Pendapatan Asli Daerah.
ANALISIS FAKTOR-FAKTOR YANG MENJADI PERTIMBANGAN NASABAH DALAM MENGGUNAKAN JASA BANK SYARIAH (Studi Empiris Pada Nasabah Bank Syariah Mandiri Cabang Purwokerto) Parno Parno
Neraca Vol. 8 No. 2 (2012): NERACA
Publisher : FEB Universitas Muhammadiyah Pekajangan Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48144/neraca.v8i2.432

Abstract

The research was conducted at Bank Syariah Mandiri Branch of Purwokerto. The research entitled “Analysis of Factors Becoming Consideration in Using The Bank Syariah Mandiri Service (A Case Study on The Consumers of Bank Syariah Mandiri Branch of Purwokerto). This research aims at analyzing which factor most dominant for the customers in using the services offered by the Bank Syariah Mandiri Branch of Purwokerto and then to investigate whether there are relationship between each respondent characteristic with each factor becoming consideration in using the service of the Bank Syariah Mandiri. The population are consumers who save fund at the Bank Syariah Mandiri Branch of Purwokerto and the sample size consist of 90 respondent. The research employs simple random sampling technique. Data analytical method applies descriptive analysis, cross-tab ( X2), and factor analysis. Based on the empirical data analysis it can be concluded that factors which are dominant becoming consideration for the consumers in using the Bank Syariah Mandiri Branch of Purwokerto are those related to the attributes of the syariah consisting of the five factors: existence of prohibition to interest, sharing holder system which make more calm, Islamic law principle in every practice of banking transaction, investment/defrayal of the Bank Syariah Mandiri for the Islamic lawful business, and joint in transaction of syariah banking. Finally, it is proved that there are significant relation between the customers characteristic consisting of gender, age, status, education, and the product saving (Tabungan BSM, Tabungan Mabrur, Saving Deposit BSM, Giro BSM) with factors becoming consideration of the consumers in using the Bank Syariah Mandiri Branch of Purwokerto.
PENGARUH LUAS PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY(CSR) TERHADAP HUBUNGAN UNEXPECTEDEARNINGS DANRETURNSAHAM Amalia Ilmiani
Neraca Vol. 8 No. 2 (2012): NERACA
Publisher : FEB Universitas Muhammadiyah Pekajangan Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48144/neraca.v8i2.433

Abstract

The value relevance of earnings information will be even greater when there is uncertainty about companies’future prospect. This research uses corporate social responsibility (CSR) disclosure in annual report proxied uncertainty about companies’future prospect. The purpose of this research is to analyze the effect of CSR disclosure of both unexpected earnings and stock returns.The population of this research is a manufacturing company that is listed on Indonesian stock exchange in 2008-2010. Sampling method using a purposive sampling with the number of samples that meet the criteria are 123 companies. This research uses multiple regression analysis. The result of analysis hypothesis show that CSR disclosure have negative effects of correlation unexpected earnings and stock returns. CSR disclosure proved able to reduce uncertainty about companies’future prospect.
KEBIJAKAN PENGENDALIAN HARGA SULTAN ALAUDDIN KHALJI DI INDIA Fadli Hudaya
Neraca Vol. 8 No. 2 (2012): NERACA
Publisher : FEB Universitas Muhammadiyah Pekajangan Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48144/neraca.v8i2.434

Abstract

The goals of this research are to find out and to explain what are the reasons that price control policy was introduced, how was the price control policy worked, what are the impacts, and the focus of the research is in time of the regime of Sultan Alauddin Khalji in India on 1290-1320 A. D. The research is individual life history in qualitative approach, it was did by historical analysis, it’s mean to investigate, to describe, and to examine the object of the research in his behavior, the researcher would systematizes, it was began by collecting of informations to analysis, to confirm, to serve for, and to conclude from it. The out put of the research explains that the reasons of Sultan Alauddin Khalji introduced the price control policy are to make safe his state in the condition of rebellions, the empty of the government treasury, the price of the essential goods was so high, the administrative machinery works ineffective and inefficient, and the invasion of Mongol, the solution of these problems were to brought the government authority back by the strengthening of his army, which it makes the state safe from the invasions of Mongol and the rebellions, and raises the law back. The strong army could be created in the economic condition of the state had been stronger before, and it could be created if the price of the necessaries of live had been cheap that be controlled by the policy. The policies were 5 regulations, they were fixing the price of the necessaries of life, founding the department to control the markets and it works in one control system to report directly to Sultan from three resources of the information, building up the royal granaries that managed by a department, serving the caravans to bring the commodities from peasants to royal granaries, and from it to the markets, incrising the output of agricultural commodities. The impacts of this policy in the political side are to increase of the state ability for enlarging of the territory, to make the state safe from the rebellions and the invasion of Mongol, in the economic side are, the life of state was in peace and comfort, the necessaries of life became cheaper, and in the sociological side are, the moral conditions of the society was exemplary that did not live with wine, prostitutes, and gambling. This price control policy maybe would be exemplary for the states in the other side in the world.

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