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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 168 Documents
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PENGARUH PROMOSI, KUALITAS PELAYANAN, MOTIVASI DAN PERSEPSI TERHADAP KEPUTUSAN NASABAH MEMILIH PRODUK TABUNGAN EMAS DI PEGADAIAN SYARIAH PEKALONGAN: Dibuat oleh Novita Mega Mentari, Fadli Hudaya, Yohani Yohani, Y; Mega mentari, Novita; Hudaya, Fadli
Neraca Vol. 17 No. 2 (2021): NERACA
Publisher : FEB Universitas Muhammadiyah Pekajangan Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48144/neraca.v17i2.611

Abstract

This study aims to test the effect of promotion, quality of service, motivation, and perception both partially and simultaneously on the decision of customers to choose gold savings products at Pegadaian Syariah Pekalongan. This study is quantitive research. The population was gold savings customers at Pegadaian Syariah Pekalongan. This research used purposive sampling technique, data was collected by distribute questionnaire to 100 respondents. After conducting the study, the researchers obtained data calculated using the Slovin formula SPSS version 24.0 was used to analyze data. The data analysis techniques used are multiple linier regression equation analysis, T Test, F Test and determination coefficient analysis. The results of this study showed that: partially promotion, quality of service, motivation, and perception have a significant effect on the decision of the customer choosing a gold savings product, simultaneously promotion, quality of service, motivation and perception significantlye effect the decision of the customer choosing a gold savings product. The resulting coefficient of determination is 0,476 or 47,6%. Keywords: Promotion, Quality of Service, Motivation, Perception and Customer Decision
PENGARUH KEEFEKTIFAN PENGENDALIAN INTERNAL, ASIMETRI INFORMASI, KESESUAIAN KOMPENSASI DAN KETAATAN ATURAN AKUNTANSI TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI (Studi Kasus pada OPD Kabupaten Kendal): Dibuat oleh Lilik,Sobrotul Imtikhanah, Tutut Dwi Andayani, Ferlinda Ainur Rachmani Andayani, Tutut Dwi; Nur Indah, Lilik; Imtikhanah, Sobrotul; Ainur, Ferlinda
Neraca Vol. 17 No. 2 (2021): NERACA
Publisher : FEB Universitas Muhammadiyah Pekajangan Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48144/neraca.v17i2.628

Abstract

This study aims to test the effectiveness of internal control, information asymmetry, suitability of compensation and compliance of accounting rules against tendencies of accounting fraud. This study used quantitative methods with primary data obtained directly from respondents’s answer to questionnaries. The population in this study is all the authorities and responsible for the use of budgeted fubds, accounting implementes and people whose duties are related to the preparation of financial statements and accountability reports ini OPD Kendal Regency. This study used purposive sampling method with 66 respondents as the sample. The data analysis method used in this study was multiple linear regression analysis with IBM SPSS Statistics 21. The results of this research showed that (1) The effectiveness of internal control has a significant effect on the tendency of accounting fraud, (2) Information asymmetry has a significant effect on the tendency of accounting fraud, (3) The suitability of compensation has no significant effect on the tendency of accounting fraud, (4) Compliance of accounting rules has no significant effect on the tendency of accounting fraud, (5) Effectiveness of internal control, information asymmetry, the suitability of compensation and the observance of accounting rules simultaneously have a significant effect on the tendency of accounting fraud.
PENGARUH NILAI TUKAR RUPIAH DAN INFLASI TERHADAP INDEKS SAHAM SYARIAH INDONESIA TAHUN (2015-2019): Dibuat Oleh Joko Setiawan, Muhammad Yusuf, Fadli Hudaya Hudaya, Fadli; Setiawan, Joko Setiawan; Yusuf, Muhamad Yusuf
Neraca Vol. 17 No. 2 (2021): NERACA
Publisher : FEB Universitas Muhammadiyah Pekajangan Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48144/neraca.v17i2.722

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Inflasi dan nilai tukar rupiah (kurs) terhadap Indeks Saham Syariah Indonesia selama tahun 2015-2019. Penelitian ini merupakan penelitian kuantitatif dengan menggunakan metode pengumpulan data sekunder dengan metode pengambilan sampel yaitu Purpose Sampling, data yang diperoleh kemudian diolah dengan menggunakan alat bantu SPSS versi 16. Teknik analisis yang digunakan adalah regresi linier berganda, sementara uji hipotesis menggunakan uji - T serta uji - F dengan tingkat signifikansi 5%. Pengujian asumsi klasik yang digunakan dalam penelitian ini meliputi uji normalitas, multikolinearitas, heteroskedastisitas dan autokorelasi. Hasil penelitian ini bahwa Uji T test menunjukkan bahwa pengaruh variabel Nilai Tukar Rupiah (kurs) tidak berpengaruh signifikan dengan nilai signifikansi sebesar 0,233 > 0,05 terhadap Indeks Saham Syariah Indonesia (ISSI), sedangkan pengaruh variabel Inflasi memiliki pengaruh yang signifikan terhadap indeks saham syariah indonesia (ISSI) dengan nilai signifikansi 0,000 < 0,05. Uji F test menunjukkan pengaruh variabel nilai tukar rupiah (kurs) dan inflasi secara simultan berpengaruh signifikan terhadap indeks saham syariah indonesia (ISSI) dengan nilai 0,000 < 0,05 dan sebesar 16,546 lebih besar dari 3,15. Adapun hasil perhitungan koefisien determinasi () dengan nilai 0,367. Hal ini dapat menjelaskan variabel kurs dan inflasi berpengaruh sebesar 36,7% terhadap ISSI.
ANALISIS FAKTOR INTERNAL YANG MEMPENGARUHI AUDIT DELAY: Dibuat Oleh Uswatun Khasanah, Muhammad Yusuf, Usamah yusuf, muhamad; Usamah, U; khasanah, uswatun
Neraca Vol. 17 No. 2 (2021): NERACA
Publisher : FEB Universitas Muhammadiyah Pekajangan Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48144/neraca.v17i2.1029

Abstract

The purpose of this study is to determine the effect of Auditor Opinion, Profitability, Liquidity, Company Size, Age of the company to Audit Delay on real estate and property companies listed on the BEI both simultaneously and partially. The population of this study is a real estate and property company listed on the Stock Exchange in 2015 until 2017. The sample method used is Purposive Sampling with the number of companies as many as 12and 61 samples used in this study. The data used is secondary data, namely date and financial statements of real estate and property companies listed on the Indonesia Stock Exchange in 2015 until 2017. Analysis technique used in this study is multiple linier regression analysis. Based on the result of test which is tested with t test of variable profitability and company size have a significant effect to variable of Audit Delay. The variables of Auditor Opinion, Liquidity, Age of the company have no effect on audit delay. While based on simultaneous test (F test) of Auditor Opinion, Profitability, Liquidity, Company Size, and Age of the company have influence to Audit Delay. The amount of R2 in real estate and property in Indonesia amounted to 0.977 this shows the effect of independent variables ie auditor opinion, profitability, liquidity, company size, and age of the company to variable Audit Delay can be explained by this equation model of 97.7% while the remaining 2.3% influenced by other factors outside the study. Keyword: Audit Delay, Auditor Opinion, Profitability, Liquidity, Company Size, Age of the company
ANALISIS IMPLEMENTASI JUAL BELI SISTEM PRE ORDER MENURUT FATWA DSN NO 05/DSN-MUI/IV/2000 TENTANG JUAL BELI SALAM (Studi Kasus Pada Pengrajin Batik Asad Kertijayan Pekalongan): Dibuat Oleh Nur Apriyanti, Sobrotul Imtikhanah, Moegiri moegiri, moegiri; apriyanti, Nur; imtihanah, sobrotul
Neraca Vol. 17 No. 2 (2021): NERACA
Publisher : FEB Universitas Muhammadiyah Pekajangan Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48144/neraca.v17i2.1030

Abstract

This study aims to examine the suitability of the implementation of the pre–order buying and selling system (Salam) carried out by the entrepreneur or batik producer Asad Kertijayan Pekalongan based on Fatwa DSN NO 05/DSN-MUI/IV/2000 about “Salam” buying and selling system. It is a qualitative study with an observation and interview as a data collecting technique. The subject of this data was chosen by snowballing data. This system is customer orders batik from the Batik Asad Kertijayan Pekalongan. The buyer pays the full amount of money that has been determined as a sign of the contractin accordance with the goods ordered. Meanwhile, the seller will explain the specifications of the ordered goods, the type, the time and the place of delivery. About the implementation of pre – order buying and selling system (Salam) in Batik Asad Kertijayan Pekalonga, the provisions on payment, on goods, on delivery of goods and the provisions on the pillars and terms of sale and purchase of Salam in islam, based on Fatwa DSN NO 05/DSN-MUI/IV/2000, this system has been complied with the Fatwa. Keywords : Salam, buying and selling, the provisions of payment, the provisions of goods, the provisions of delivery.
PENGARUH KEPEMILIKAN PUBLIK, UKURAN PERUSAHAAN, UMUR LISTING, JUMLAH DEWAN KOMISARIS INDEPENDEN DAN PROFITABILITAS TERHADAP KETEPATAN WAKTU CORPORATE INTERNET REPORTING PADA PERUSAHAAN SEKTOR KEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA: Dibuat OlehAyu Norfatmawati, Djauhar Edi Purnomo, Rini Hidayah Edi Purnomo, Djauhar; norfatmawati, ayu; hidayah, rini
Neraca Vol. 17 No. 2 (2021): NERACA
Publisher : FEB Universitas Muhammadiyah Pekajangan Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48144/neraca.v17i2.1032

Abstract

This research aims to determine and analyze the effect of public ownership, company size, age of listings, number of independent commissioners, and profitability on the timeliness of corporate internet reporting in financial sector companies listed on the Indonesia Stock Exchange. The sample used in this study is financial sector companies listed on the Indonesia Stock Exchange with the sample collection technique used purposive sampling with the amount of final sample to 50 companies that meet the criteria. The data used are secondary data from the official page on the Indonesia Stock Exchange. The analytical tool used in this study is logistic regression analysis using Microsoft Excel and SPSS 16. The result of this study indicate that partially the variable of public ownership, age of listings, number of independent commissioners, and profitability has no effect on the timeliness of corporate internet reporting. While the company size have a significant effect on the timeliness of corporate internet reporting. And the simultaneously that the variable of public ownership, company size, age of listings, number of independent commissioners, and profitability have a significant effect on the timeliness of corporate internet reporting. Keywords : Public Ownership, Company Size, Age of Listings, Number of Independent Commissioners, and Profitability, Timeliness of Corporate Internet Reporting.
PENGARUH LINGKUNGAN KERJA, MOTIVASI, KOMPENSASI TERHADAP KINERJA KARYAWAN MELALUI JOB SATISFACTION PADA KARYAWAN PT BPR BKK TAMAN PERSERODA PEMALANG: Dibuat Oleh Indah Prima Lestari, Djauhar Edi Purnomo, R Irawan S supriyatno, irawan; edi, djauhar; prima, indah
Neraca Vol. 17 No. 2 (2021): NERACA
Publisher : FEB Universitas Muhammadiyah Pekajangan Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48144/neraca.v17i2.1033

Abstract

This research was carried out to determine the effect of work environment, motivastion and compensation on performance through job satisfaction as an intervening variable PT BPR BKK TAMAN Perseroda, This study used porposive sampling technique where the selected sample was 50 respondents who were employees of PT BPR BKK TAMAN Perseroda, a financial services provider company, the date were analyzed throught Structural Equation Modeling (SEM), method and SMARTPLS 3 dfe to the small number of targeted respondent from result of the study, it was found that the environment, motivation, and compensation had a significant effect on job satisfaction and employee performance, beside job satisfaction had a significant effect on performance moreover the intervening varable namely job satisfaction could partially moderate exogenous variable Keyword: work environment, work motivation, compensation, performance, job satisfaction
PENGARUH TINGKAT EFEKTIVITAS PERPUTARAN KAS, PIUTANG, DAN MODAL KERJA TERHADAP RENTABILITAS EKONOMI PADA KOPERASI PEDAGANG PASAR GROGOLAN BARU (KOPPASGOBA) PERIODE 2016-2020: Dibuat Oleh Vivi Puji Astuti, Yohani, Muh. Fithrayudi Triatmaja Fithrayudi, Muhammad; Yohani, yohani; pujiastuti, vivi
Neraca Vol. 17 No. 2 (2021): NERACA
Publisher : FEB Universitas Muhammadiyah Pekajangan Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48144/neraca.v17i2.1034

Abstract

This study aims to test and analyze the effect of effectiveness of cash turnover, receivables,and working capital on economic rentability in the New Grogolan Market Traders Cooperative of Pekalongan City from 2016 to 2020. The method used in this study was quantitative research method with documentation techniques and analyzed used multiple linear regression analysis. The results of this study showed (1) the effectiveness of cash turnover has no significant effect on economic rentability, (2) the effectiveness of receivables turnover has no significant effect on economic rentability, (3) the effectiveness of working capital turnover has a positive and significant effect on economic rentability, and (4) there is a positive and significant effect on the effectiveness of cash turnover, receivables, and working capital together on economic rentability. Keywords: Turnover of cash, turnover of receivables, turnover of working capital, and economic rentability.
POTENSI PEKERJA WANITA SEKTOR INFORMAL DI KOTA PEKALONGAN PASCA PANDEMI COVID-19 PADA ERA REVOLUSI INDUSTRI 4.0: Dibuat Oleh Cholisa Rosanti, R Irawan dan Saebani Rosanti, Cholisa; Irawan, R; Saebani, S
Neraca Vol. 17 No. 2 (2021): NERACA
Publisher : FEB Universitas Muhammadiyah Pekajangan Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48144/neraca.v17i2.1105

Abstract

Dampak pandemi covid-19 berdasarkan data Badan Pusat Statistik Kota Pekalongan tahun 2021 bahwa jumlah penduduk miskin meningkat dari 20,21 ribu tahun 2019 dan 22,16 ribu tahun 2020 atau persentase penduduk miskin di Kota Pekalongan sebesar 7,17%. Sedangkan jumlah pengangguran 11.041, dengan rincian 6.961 laki-laki dan 4.080 perempuan. Pekerja wanita sektor informal di Kota Pekalongan masih sedikit yang memanfaatkan kemajuan teknologi di era revolusi industri 4.0. Penelitian ini merupakan jenis penelitian kualitatif. Sumber data dalam penelitian ini adalah kata-kata, dan dokumen. Sumber data diperoleh dari informan yang diambil secara purposive sampling. Teknik ini digunakan karena peneliti mengambil informan yang sesuai dengan masalah penelitian. Teknik pengumpulan data menggunakan teknik wawancara, observasi dan dokumentasi. Analisis data dengan pengumpulan data, reduksi data, penyajian data dan verifikasi. Hasil penelitian ini menunjukkan bahwa rerata pekerja wanita sektor informal usia diatas 40 tahun mengalami kendala dalam penguasaan teknologi. Ada beberapa potensi yang dapat dikembangkan bagi pekerja wanita sektor informal dalam pemanfaatan teknologi dalam aktifitas bekerja dan berwirausaha, antara lain: Pemanfaatan media sosial, marketplace, menjadi mitra gojek dan grab, membuat toko online, menjadi dropshiper, youtuber hingga trading. Program bantuan modal, pelatihan dan pendampingan menjadi pilihan alternatif yang direkomendasikan. Kata kunci: Pandemi Covid-19, Pekerja Wanita Sektor Informal, Teknologi.
ANALISIS KOMPARATIF SEBELUM DAN SAAT PANDEMI COVID 19 BANK UMUM SYARIAH: Dibuat oleh Moegiri, Tutut Dwi Andayani, Saebani M Moegiri; Tutut Dwi Andayani; S Saebeni
Neraca Vol. 18 No. 1 (2022): NERACA
Publisher : FEB Universitas Muhammadiyah Pekajangan Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48144/neraca.v18i1.1187

Abstract

Penelitian ini bertujuan untuk mengetahui apakah ada pengaruh kondisi kinerja Bank Umum Syariah apabila dilihat dari rasio keuangan dengan cara membandingkan kinerja keuangan (Non Performing Financing/NPF, Return On Asset/ROA, Net Imbalan/NI, Net Operation Margin/NOM, dan Biaya Operasional terhadap Pendapatan Operasional/BOPO) pada saat dan sebelum pandemic covid 19. Data yang digunakan adalah laporan tahun 2019 dan 2020 dari 13 (tiga belas) bank umum syariah yang ada di www.ojk.go.id. Pengelolaan data dengan menggunakan SPSS, yaitu untuk menguji uji normalitas dengan One-Sample Kolmogorov-Smirnov Test Non Parametic tests dan uji hipotesis menggunkan Wilcoxon atau Pired samples T tes. Dari hasil penelitian diketahui bahwa dengan adanya pandemic covid 19 tidak berpengaruh terhadap kinerja Bank Umum Syariah bila ditinjau dari rasio NPF, ROE, NOM dan BOPO, sementara apabila dilihat dari rasio NI adanya pandemi covid 19 berpengaruh terhadap kinerja Bank Umum Syariah.

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