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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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EKONOMI TEKNIK PADA BENGKEL PERMESINAN DAN LAS (Studi Kasus Bengkel Las “Sumber Rejeki” Kota Pekalongan): Dibuat oleh Djauhar Edi Purnomo dan Akhmad Pujiono Djauhar Edi Purnomo; Akhmad Pujiono
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.v18i1.1188

Abstract

Bengkel Permesinan dan Las “ Sumber Rejeki ” merupakan salah satu bengkel di Kota Pekalongan yang bergerak dibidang permesinan dan pengelasan, salah satu produk yang dihasilkan seperti pagar rumah, kanopi, jendela, pintu dan sebagainya. Pembuatan produk pada usaha ini sudah menggunakan mesin-mesin perkakas diantaranya mesin gerinda, mesin potong, mesin bor, inverter las. Masa produktif dari mesin perkakas tersebut kurang lebih sekitar 5 tahun. Penelitian ini bertujuan untuk mengetahui studi kelayakan pada usaha bengkel permesinan dan las dilihat dari sisi ekonomi teknik. Hal ini dilakukan untuk menghindari resiko kerugian, mempermudah perencanaan, memudahkan pelaksanaan pekerjaan, memudahkan pengawasan serta memudahkan pengendalian. Metode yang digunakan dalam penelitian ini meliputi biaya produksi, harga pokok produksi, titik impas dan kelayakan usaha yang meliputi Net Present Value (NPV), Benefit Cost Ratio Analysis (Net B/C), dan Payback Period (PBP). Berdasarkan analisis ekonomi pada umur proyek lime tahun didapatkan biaya produksi sebesar Rp. 353.958.166 / bulan, Harga Pokok Produksi (HPP) sebesar Rp. 29.496.513/unit, nilai titik impas sebesar 10 unit produk/bulan, NPV sebesar Rp. 267.042.991/tahun, Net B/C sebesar1,02 dan PBP selama 4 bulan.
PERBANDINGAN HARGA SAHAM DAN VOLUME TRANSAKSI SAHAM SEBELUM DAN SESUDAH PENGUMUMAN PEMBERLAKUAN PEMBATASAN KEGIATAN MASYARAKAT (PPKM) (Studi Kasus Pada Indeks Papan Utama Perusahaan Sektor Perhotelan diBEI): Dibuat Oleh Naila Sa’adah, Yohani, Khoirul Fatah Y Yohani; Naila Saadah; Khoirul Fatah
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.v18i1.1189

Abstract

This study aims to analyze the differences in stock prices and stock transaction volumes in hotel sector companies listed on the main board index before and before announcing the Enforcement of Community Activity Restrictions (PPKM). In this study, there were 3 companies in the hotel sector listed on the main board index which became the research sample using purposive sampling technique. The analytical tool used in this research is the Differential Test. The results of this study indicate that there is no difference in the average share price before and before the announcement of the PPKM. The stock transaction volume variable also shows the same thing, namely there is no difference in the average stock transaction volume before and before the PPKM announcement. However, the results of this study have not specifically described the differences in stock prices and transaction volumes before and before the announcement of the PPKM, so further research is needed. For the issuer concerned, it is hoped that this research can be considered in making decisions that can affect stock prices and transaction volume.
PENGARUH KEPERCAYAAN, REPUTASI, NORMA TIMBAL BALIK DAN HUBUNGAN YANG DIHARAPKAN TERHADAP PERILAKU BERBAGI PENGETAHUAN DI MEDIA SOSIAL: Dibuat Oleh Panca Kurniati, Muhammad Fithrayudi Triatmaja Panca Kurniati; muh Fithrayudi Triatmaja
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.v18i1.1190

Abstract

This study was aimed to examine the effect of trust, reputation, norm of reciprocity and expected relationships to knowledge sharing behavior on social media. The population in this study were lecturers at Universitas Muhammadiyah Pekajangan Pekalongan (UMPP). The non-probability determination method in this research is purposive sampling. Hypothesis and variable testing using multiple linear regression analysis based on the data obtained was carried out with the help of the SPSS 26 statistical program for windows. The research findings show that trust, reputation, and reciprocal norms do not have a positive effect on knowledge sharing behavior on social media. However, the expected relationship has a positive and significant effect on knowledge sharing behavior on social media. This is because the greater the relationship expected by individuals on social media, the greater the encouragement of individuals to share knowledge online.
Implementasi Fatwa Dsn Mui Tentang Murabahah Pada Produk Armadaku Di KSPPS BMT Bahtera Fatin Dinana; Sobrotul Imtikhanah; Fadli Hudaya
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.v18i1.1191

Abstract

Pembiayaan murabahah adalah akad akad jual beli antara penjual dan pembeli, dimana penjual menyebutkan harga beli barang dan margin keuntungan yang telah disepakati kedua belah pihak. Salah satu produk pembiayaan di KSPPS BMT Bahtera yang menggunakan akad murabahah adalah pembiayaan Armadaku, yaitu pembiayaan untuk pembelian sepeda motor. Dalam prosesnya, berdasarkan fatwa DSN-MUI tentang murabahah. Penelitian ini bertujuan untuk menganalisis bagaimana pelaksanaan akad murabahah pada produk pembiayaan Armadaku di KSPPS BMT Bahtera berdasarkan fatwa DSN-MUI. Seperti alur pembiayaan, objek atau barang yang diperdagangkan, harga barang, jangka waktu pembiayaan, uang muka, jaminan, diskon atau potongan dari pihak ketiga, pelunasan dini, penyelesaian pembiayaan dan penjadwalan kembali tagihan murabahah. Penelitian ini adalah penelitian kualitatif dengan metode observasi, wawancara, dokumentasi, dan pengambilan sampel sumber data yang dilakukan secara snowball. Berdasarkan hasil penelitian tersebut, kesimpulannya adalah implementasi diterapkan dengan baik di sebagian besar aspek yang disebutkan di atas. Namun, syarat pengaturan uang muka  dan penawaran diskon dari pemasok (dealer) masih kurang sesuai dengan fatwa DSN-MUI.
PENGARUH PROFITABILITAS DAN LIKUIDITAS TERHADAP STRUKTUR MODAL PERUSAHAAN : Dibuat Oleh Alien Akmalia Alien Akmalia
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.v18i1.1192

Abstract

The purpose of this study was to examine the effect of profitability and liquidity on the company's capital structure. Profitability variable is proxied by Return on Equity (ROE), Liquidity is proxied by Current Ratio (CR) and Capital structure is proxied by Debt to Equity Ratio (DER). The object of research used in this study is the consumer goods industry sector companies listed on the Indonesia Stock Exchange for the period 2016 to 2020. The sampling technique used is purposive sampling technique and obtained samples that meet the criteria as many as 101 samples. The data analysis technique used is multiple linear regression using the SPSS program. The results showed that liquidity was proven to have a significant negative effect on capital structure. While the profitability variable is not proven to significantly affect the company's capital structure.
Pengaruh Gaya Kepemimpinan, Motivasi Kerja, Komitmen Organisasi dan Kompensasi Terhadap Kinerja Karyawan Pada Pembangkit Listrik Tenaga Mini Hidro PT. Hidro Rizki Ilahi Lebakbarang: Dibuat Oleh Muhammad Sahihrul Fuad, Muhammad Yusuf, Teguh Purwanto Teguh Purwanto; muh fuad; muh yusuf
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.v18i1.1193

Abstract

This study aims to examine the effect of leadership style, work motivation, organizational commitment and compensation on employee performance at mini hydro power plant of PT. Hidro Rizki Ilahi, Lebakbarang. All staffs totaling 60 people were as the population and samples as well by the sampling techniques. Some interviews and questionnaires were conducted as the data collecting. Meanwhile, multiple linear regression using SPSS (Statistical Product and Service Solutions) version 21 program was used to analyse the data. From the analysis results, it showed; (1) leadership style has a significant effect on employee performance with a significance value of 0.014 <0.05, (2) work motivation has no significant effect on employee performance with a significance value of 0.140>0.05, (3) organizational commitment has no significant effect on employee performance with a significance value of 0.402> 0.05, (4) compensation has a significant effect on employee performance with a significance value of 0.000 <0.05, and (5) leadership style, work motivation, organizational commitment and compensation simultaneously have a significant effect on employee performance with a significance value of 0.000 <0.05.
PENGARUH PEMASARAN DAN KUALITAS PELAYANAN KOPERASI TERHADAP LOYALITAS NASABAH DENGAN KEPERCAYAAN PELANGGAN SEBAGAI VARIABEL INTERVENING DI KOPERASI ARTHA AGUNG BANDAR: Dibuat Oleh Tri Yulinda Riskawati, Sobrotul Imtikhanah, R. Irawan Supriyatno irawan supriyatno; sobrotul imtikhanah; tri yulinda
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.v18i1.1194

Abstract

Customer loyalty has a very important role in a company. Loyalty is the result of establishing both short-term and long-term relationships with customers. Trust is important for companies to build relationships with customers because customers cannot build real relationships without trust. This study aims to determine the effect of marketing and service quality of cooperatives on customer loyalty with customer trust as an intervening variable in the Koperasi Artha Agung Bandar. The sampling technique used purposive sampling, as many as 90 respondents. This study uses a quantitative description method. For data collection using questionnaire. T-test results show that marketing has a significant positive effect on customer loyalty and service quality has an insignificant negative effect on customer loyalty. Marketing has an insignificant negative effect on customer trust and service quality has a significant positive effect on customer trust. By using path analysis, customer trust is able to mediate for service quality to customer loyalty, but customer trust is not able to mediate for marketing to customer loyalty. From the results of the research conducted, it is concluded that marketing has no positive and significant effect on customer loyalty with customer trust as an intervening variable in the Koperasi Artha Agung Bandar, while the service quality of cooperatives has a positive and significant effect on customer loyalty with customer trust as an intervening variable in the Koperasi Artha Agung Bandar.
PENGARUH PENGALAMAN ON THE JOB TRAINING (OJT), KEMAMPUAN MEMASUKI DUNIA KERJA, INFORMASI MEMASUKI DUNIA KERJA TERHADAP KESIAPAN DUNIA KERJA (STUDI KASUS SISWA KELAS XII SMK MUHAMMADIYAH ULUJAMI PEMALANG JURUSAN OTOMOTIF TKR ): Dibuat Oleh Imam rosyadi, Fenilinas Adi Artanto, M. Yusuf Febrianto, S.Kom., M.Kom Imam Rosyadi; fenilinas adi; muh yusuf
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.v18i1.1195

Abstract

This study aims to examine the effect of On The Job Training (OJT) experience, motivation to enter the workforce and work world information on workforce readiness. The research was conducted at the Nusa Mandiri Vocational School, Automotive Department (TBSM) Pemalang. population taken was all students of class X11 of Muhammadiyah Vocational School of Automotive (TKR) Pemalang, totaling 120 students using the saturated sample method. Data collection was done by interview and questionnaire. The analysis technique used in this study is multiple linear regression using SPSS (Statistical Product and Service Solutions) version 20 program used to analyze data. Based on the results of this study indicate that, (1) the experience of On The Job Training (OJT) significantly influences the readiness of the workforce. (2) motivation to enter the workforce does not have a significant effect on workforce readiness. (3) ability about the world of work has a significant effect on the readiness of the world of work. (4) On the Job Training (OJT) experience, motivation to enter the workforce and simultaneous workforce information have a significant effect on workforce readiness.
REAKSI PASAR SAHAM YANG TERDAFTAR DALAM JAKARTA ISLAMIC INDEX (JII) TERHADAP PERISTIWA PEMILIHAN UMUM PRESIDEN 17 APRIL 2019 DI INDONESIA Nur Kholidah; Muhammad Arifianto; Muhammad Arif Rahman
Neraca Vol. 18 No. 2 (2022): NERACA
Publisher : FEB Universitas Muhammadiyah Pekajangan Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48144/neraca.v18i2.1377

Abstract

Tujuan penelitian ini adalah untuk mengetahui reaksi pasar terhadap peristiwa pemilihan presiden di Indonesia tahun 2019 yang diteliti menggunakan variabel abnormal return dan trading volume activity. Penelitian ini menggunakan pendekatan event study dengan 15 hari event window. Populasi dalam penelitian ini adalah seluruh perusahaan yang terdaftar di Jakarta Islamic Index (JII) yang berjumlah 30 perusahaan. Teknik pengambilan sampel menggunakan total sampling dan diperoleh sampel penelitian berjumlah 30 perusahaan. Uji statistik yang digunakan untuk menguji hipotesis adalah paired samples t-test dan wilcoxon signed ranks test. Berdasarkan hasil analisis menunjukkan pengujian abnormal return dan trading volume activity menghasilkan kesimpulan bahwa tidak terdapat perbedaan abnormal return sebelum dan sesudah Pemilihan Umum Presiden 2019 dan terdapat perbedaan trading volume activity 7 hari sebelum dan 7 hari setelah Pemilihan Umum Presiden 2019 pada emiten yang terdaftar di Jakarta Islamic Index (JII).
Faktor-Faktor Yang Mempengaruhi Kinerja Sistem Informasi Akuntansi Pada Perusahaan Umum Daerah Air Minum (Perumda) Tirtayasa Kota Pekalongan Tutut Dwi Andayani; Muhamad Yusuf; Alifia Shofiani; M Moegiri
Neraca Vol. 18 No. 2 (2022): NERACA
Publisher : FEB Universitas Muhammadiyah Pekajangan Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48144/neraca.v18i2.1391

Abstract

The purpose of this study to examine the effects of the organizational size variables, personal technical skills, training and education programs, support from top management, and user involvement on the accounting information system performance simultaneously or in part. Purposive sampling was used in this study.This study had 50 respondents in its sample. The employees of the Tirtayasa Pekalongan Water Supply Company who had been working for more than a year in the counter/cashier, bookkeeping, cash, IT, engineering, PM and direct billing, customer data and accounts, CS, and marketing were the subjects of this study. This study utilized SPSS 27 for the multiple linear regression analysis method of data analysis.This study demonstrated that the performance of accounting information systems was significantly influenced simultaneously by organizational size, individual technical ability, training and education programs, support from top management, and user involvement. However, the performance of accounting information systems was influenced in part by the organization's size, individual technical ability, training and education programs, and support from top management. In the meantime, user involvement had no significant impact on accounting information system performance. Simultaneously the organizational size variables, personal technical skills, training and education programs, support from top management, and user involvement had significant effects on the accounting information system performance, and with a coefficient of determination or Adjusted R Square of 93,2%. Keywords: organizational size, personal technical ability, training and education programs, top management support, user involvement, accounting information system performance

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