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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 158 Documents
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PENGARUH SINISME ORGANISASI TERHADAP KINERJA KARYAWAN PERAN KEPUASAN KERJA DAN KOMITMEN ORGANISASI SEBAGAI VARIABEL MEDIASI risgiyanti risgiyanti
Neraca Vol. 11 No. 2 (2015): NERACA
Publisher : FEB Universitas Muhammadiyah Pekajangan Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48144/neraca.v11i2.440

Abstract

Organization cynicism was currenty an important topic in the acdemic Community as well as business but the related research was relatively neglected.Several researches that had tested the impact of organizational cynicism still showed different result.This research tested the impact of organizational cynicism especially affective cynicism about the performance by using the role of several mediator variables such as job satisfaction ,affective commitmen,continuance commitment ,and normative commitment. The data were taken from manager and employe of 23 BTM Primer member of pusat KJK syariah BTM jawa tengah.The sample of this research were 161 respondents.This research Was using survey method with quantitative approach.The tool of analysis used in the study was Partikal Least Square (PLS) which used WarpPLS 3.0 program. The result showed that affective cyniscism directly affected the employee performance.Affective cyniscism had negative impact on emplayee job satisfaction,affective commitment,and normative commitment.But,the result showed that affective cynicism had no significant impact On continuance commitment .The result also showed that job satisfaction and affective commitment Partially mediated the impact of affective cynicism on employee performance.it meant organizational cynicism could reduce the level of job satisfacation and affective commitment of the employee,which then might decresed employee performance.But, continuance commitment and normative commitment had no mediating role between affective cynicism and employee performance.
EVALUASI PENGARUH DIMENSI CONSUMER CONFUSION PRONENESS TERHADAP PERILAKU KONSUMEN PADA PEMBELIAN PRODUK BUSANA MUSLIM verdina parasmita
Neraca Vol. 11 No. 2 (2015): NERACA
Publisher : FEB Universitas Muhammadiyah Pekajangan Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48144/neraca.v11i2.441

Abstract

This reaserch aim to investigate the influence Similarity,Overload and Ambiguity confusion proneness to fifth consumer behavior,consisting of Word of Mouth (WOM),trust,consumer satisfation Desision postponemen and Share/delegate purchase.Data analysis using Structual Equation Modelling (SEM).The population in this research are Muslimah student at the Faculty of Economics and Business Jendral Soedirman University.Determination of the number of samples in this study were 225 respondest with a sampling methode used is using probability sampling and sample cellection technique is simple random sampling . Bsead on the result of hypothesis testing are known: (1a) there is no effect between similarity confusion proneness to WOM ;(1b) there is positif effect between similarity confusion proneness tp trust ;(1c) there is positif effect between similarity confusion proneness to consumer satisfaction ;(2a) there is negatif effect between overload confusion proneness to WOM ; (2b) There is negatif effect between overload confusion proneness to trust ; (2c) There is negatif effect between overload confusion proneness to consumer satisfaction ; (3a) There is positif effect between ambiguity confusion proneness to WOM ; (3b) There is positif effect between ambiguity confusion proneness to trust ; (3c) There is positif effect between ambiguity confusion proneness to consumer satisfaction ;(1d) (2d) (3d) There is no effect among similarity ,overload and ambiguity confusion proneness to decision postponement; (1e) (2e) (3e) There is no effect among similarity ,overload and ambiguity confusion proneness to share /delegate purchase.Based the discussion of the research results,it can be concluded that the general there is negative and pos impact between consumer confusion proneness dimension (Similarity,Overload Ambiguity) to the consumer behavior Muslim fasion ,although not all the dimensions of consumer confusion proneness directly impacts the fifth consumer behavior studied.
PENGARUH STRUKTUR KEPEMILIKAN TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) DENGAN TIPE INDUSTRI TIPE INDUSTRI SEBAGAI VARIABEL MODERATING RINI HIDAYAH; M Fitrayudi
Neraca Vol. 11 No. 2 (2015): NERACA
Publisher : FEB Universitas Muhammadiyah Pekajangan Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48144/neraca.v11i2.442

Abstract

The aim of this research is to get an empirical evidence about the impact of ownership structure; managerial ownership, institutional ownership, and foreign ownership on corporate social responsibility disclosure with industry type as a moderating variable. This research used Corporate Social Disclosure Index (CSDI) as a measure of CSR disclosure,based on indicators from Global Reporting Initiatives (GRI). The sampels of this research are 120 manufacture firms listed in Indonesian Stock Exchange (IDX) at 2013 with purposive sampling technique. The results show that managerial and institutional ownership do not have significant effect on CSR Disclosure ,but foreign ownership have significant effect on CSR Disclosure.Industry type as moderating variables can not affect the relationship between managerial ownership, institutional ownership, foreign ownership and CSR disclosure.
FAKTOR – FAKTOR YANG MEMPENGARUHI VOLUME PEMBIAYAAN PADA BANK UMUM SYARIAH saebani saebani
Neraca Vol. 11 No. 2 (2015): NERACA
Publisher : FEB Universitas Muhammadiyah Pekajangan Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48144/neraca.v11i2.443

Abstract

This research analyzes the factors that influence in islamic commercial Bank financing,among these factors are external factors that the BI rate,inflation while Internal factors used are third party funds (DPK) ,capital Adequacy Ratio that is so volatile That the economic situation is difficult for developing countries Indonesia ,this study aims to Determine how the influence of the BI rate,inflation ,Third Party Fund (DPK) ,capital adequacy Ratio (CAR) and the Non Performing Financing (NPF) agains Financing the Islamic Banks ,which occrrued between 2010 through 2014 .The result of this research are summarized in the Third Party Fund (DPK) ,Capital Adequacy Ratio (CAR) and the inflation effect on the financing ,while Non Performing Financing (NPF) and the BI Rate was not effect on the financing on islamic Banks.
PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE, LEVERAGE, FREE CASH FLOW, DAN DIVIDEND PAYOUT RATIO TERHADAP MANAJEMEN LABA MELALUI MANIPULASI AKTIVITAS RILL (Studi Pada Perusahaan Yang terdaftar pada jakarta islamic index periode 2010 – 2013) Djauhar Edi; Yohani Yohani; Tri Hidayanti
Neraca Vol. 11 No. 2 (2015): NERACA
Publisher : FEB Universitas Muhammadiyah Pekajangan Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48144/neraca.v11i2.444

Abstract

This research aims to examine the effect of good corporate governance mechanism which include : the size of audit committee,the proportion of independent of commissioner ,the size of directors ,institutional ownership ,as well as the effect of leverage ,free cash flow ,and dividend payout ratio to earnings management through the manipulation of real activity.Earnings management in this research is measured using abnormal cash flow operations ,abnormal discretionary expenses ,and abnormal productions.This research used samples from 80 companies listed on jakarta Islamic Index,by using purposive sampling which were published financial report among 2010-2013.The method of analysis of this research used multiple linear regression. The result of this research show that partially leverage and free cash flow Significantly influence earning management through a proxy abnormal cash flow Operations and abnormal productions. Partially institutional ownership and free cash flow significantly influence earning management through a proxy abnormal discretionary expenses,while other independent variables no significant influence on earning management through the manipulation of real activity.Simultaneous research result show that good corporate governance mechamise,leverage ,free cash flow,and dividend payout ratio significantly influence earning management through the manipulation of real activity.
PENGARUH PERSEPSI MASYARAKAT KOTA PEKALONGAN TERHADAP BANK SYARIAH Moegiri Moegiri
Neraca Vol. 12 No. 1 (2016): NERACA
Publisher : FEB Universitas Muhammadiyah Pekajangan Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48144/neraca.v12i1.445

Abstract

This study aims to find out how the influence of education level, thi age, and service give effect on the puception of Pekalongan citizen to the sharia bank partially or jointly. The subject of this study is the Pekalongan citizen with the avarage age 20 years old at minimum, senior high school at education level, and at the job level, they consist of the students of university, military/ policeman/ goverment staff/ retired, the self employed the employees, and the house wife. The sample of this study took 100 people used nonprobability sampling method. In deciding the respondents, the writer used convinience sampling. Furthermore, selft administered survey was used a data collecting method. In this case, the respondents are asked to fill the questionaires by themselves, using excel program. This progam automatically would analyze the respondents characteristics. Besides, the writer used multiple linier regression analysis to his analysis technique, he used likers scala then it would be given the score. The software of SPSS was also used to manage the data meanwhile, the nonprobability analysis model of this study was used to analyze the citizens perception on the sharia bank in Pekalongan. Based on the research, it showed that the most factori which gives effect on the citizens perception of the sharia bank is the services given by the sharia banks to their customers.
PENGARUH SINISME ORGANISASI TERHADAP KINERJA KARYAWAN: PERAN MOTIVASI INTRINSIK SEBAGAI VARIABEL MEDIASI Risgiyanti Risgiyanti
Neraca Vol. 12 No. 1 (2016): NERACA
Publisher : FEB Universitas Muhammadiyah Pekajangan Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48144/neraca.v12i1.446

Abstract

Organizational cynicism was currently an important topic in the academic community as well as business but the related research was relatively neglected. Several researches that had tested the impact of organizational cynicism still showed different results. This research tested the impact of organizational cynicism especially affective cynicism about the performance by using intrinsic motivation as mediating variabel. The data were taken from manager and employee of 23 BTM Primer member of Pusat KJK Syariah BTM Jawa Tengah. The sample of this research were 161 respondents. This research was using survey method with quantitative approach. The tool of analysis used in the study wasPartial Least Square (PLS) which used WarpPLS 3.0 program. The result showed that affective cynicism directly affected the employee performance. But intrinsic motivation had no mediating role between affective cynicism and employee performance. This study opens new avenues for research on organizational cynicism and carries implications for theory and practice affective cynicism
PENGARUH PENGGUNAAN MEDIA SOSIAL TERHADAP KEUNGGULAN BERSAING DENGAN MENGGUNAKAN PENDEKATAN TECHNOLOGY ACCEPTANCE MODEL (TAM) UNTUK MENINGKATKAN STRATEGI PEMASARAN INDUSTRI BATIK DI KOTA PEKALONGAN Muhammad Fithrayudi Triatmaja
Neraca Vol. 12 No. 1 (2016): NERACA
Publisher : FEB Universitas Muhammadiyah Pekajangan Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48144/neraca.v12i1.447

Abstract

Penelitian ini bertujuan untuk mendapatkan bukti empiris pengaruh penggunaan media sosial terhadap keunggulan bersaing dengan menggunakan pendekatan Technologi Acceptance Model (TAM) dalam meningkatkan strategi pemasaran industri batik di Kota Pekalongan. Responden dalam penelitian ini adalah seluruh pelaku industri yang berada di Kota Pekalongan dengan teknik pengambilan sampel menggunakan convenience sampling, dengan total sampel sebanyak 100 responden. Penelitian ini menggunakan Structural Equation Model (SEM) berbasis varian yaitu dengan menggunakan program SmartPartial Least Square (PLS) versi 2.0. Sebelum dianalisis dilakukan uji validitas dan uji reliabilitas. Model Pengujian ini didasarkan pada proses hubungan kausal dari dimensi-dimensi di model. Dimensi-dimensi pada model ini adalah Kegunaan Persepsian, Kemudahan Penggunaan Persepsian, Sikap terhadap penggunaan, Niat Perilaku, Penggunaan Senyatanya, Kesesuaian Tugas, Pengalaman dan Kerumitan. Hasil penelitian ini menunjukkan bahwa pengalaman,kerumitan,kemudahan penggunaan persepsian kegunaan persepsian tidak berpengaruh terhadap penggunaan media sosial, sedangkan kesesuaian tugas, sikap pengguna dan niat perilaky berpengaruh terhadap penggunaan media sosial.
Media Pembelajaran Siswa Taman Kanak-Kanak Menggunakan Animasi Flash Imam Rosyadi; Dian Nugrahaningsih; Fera Arzakiyah
Neraca Vol. 12 No. 1 (2016): NERACA
Publisher : FEB Universitas Muhammadiyah Pekajangan Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48144/neraca.v12i1.448

Abstract

Pembelajaran Siswa Taman Kanak-Kanak umumnya masih menggunakan Alat Peraga dimana biasanya Siswa dikenalkan terlebih dahulu benda yang ada disekitar Sekolah berdasarkan Tema yang ada, kemudian siswa diperkenalkan Angka, Huruf dan kemudian belajar berhitung. Berdasarkan adanya masalah di Taman Kanak-Kanak tentang proses pembelajaran masih monoton yaitu guru menerangkan pengenalan angka, huruf dan belajar berhitung hanya melalui buku. Sehingga siswa mudah bosan dan kurang memahami mengenai pengenalan angka, huruf dan belajar berhitung. Serta siswanya banyak dan gurunya sedikit sehingga siswa ada yang bermain sendiri Oleh karena itu diperlukan Media Pembelajaran Siswa Taman Kanak-Kanak Menggunakan Animasi Flash untuk membantu kemampuan kognitif Siswa. Metode perancangan sistem menggunakan UML (Unified Modelling Language) metode pembelajaran yang dibuat mengedepankan kemudahan dalam menyampaikan materi seperti pengenalan binatang, pengenalan huruf, pengenalan angka, penjumlahan dan pengurangan sederhana menggunakan animasi yang attraktif dan mudah dipahami. Dengan adanya Aplikasi Media Pembelajaran Siswa Taman Kanak-Kanak menggunakan Animasi Flash yang membahas tentang Pembelajaran berhitung serta dilengkapi dengan pengenalan angka dan pengenalan huruf. diharapkan bisa menarik perhatian siswa TK untuk belajar berhitung, dapat menambah daya tarik belajar siswa TK serta memotivasi siswa TK lebih giat lagi dalam memahami materi pelajaran dan juga membantu guru dalam kegiatan belajar mengajar
PENGARUH GREEN MARKETING TERHADAP PENGAMBILAN KEPUTUSAN (Studi Empiris pada Greenhost Boutique Hotel Yogyakarta) Deasy Lestary Kusnandar
Neraca Vol. 12 No. 1 (2016): NERACA
Publisher : FEB Universitas Muhammadiyah Pekajangan Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48144/neraca.v12i1.449

Abstract

This study aims to determine the effect of green marketing on purchasing decisions with gender as a moderating variable. The location of this research is in Greenhost Boutique hotel located in Jl. Jl. Guerilla No. 629 Yogyakarta Prawirotaman II Brontokusuman This research is a quantitative research using surveys given to hotel guests. Then, the object of this research is a green product, green price, green place, green promotion and purchasing decisions. Determination of the number of samples in this study was 120 respondents to the sampling method used is to use random sampling. Measurement tool in this study using a 1-7 scale interval. Respondents gave answers on the answer ranges from strongly disagree to strongly agree. Then, the analysis is the analysis of Structural Equation Modeling (SEM). This analysis is aided by using a computer program AMOS 21. SEM analysis of the results of model-based development known theory in this study were 5 variables and 20 indicators. Path diagram drafting and preparation of structural and measurement equations are derived from the development of three models of research substructure. Input matrix used is covariant and the estimation technique used is the Maximum Likelihood (ML) Estimation, which has been available in the computer program AMOS 21. At this stage of Confirmatory Factor Analysis (CFA) no indicator is omitted, namely X16. Then, the construct validity test consisting of construct reliability, variance extracted, convergent validity, and discriminant validity has been fully met. On the assumption that SEM consists of evaluating the normality of the data, outliers, and multicolinierity & singularity also has met the required criteria. From 8 index criteria suitability model (goodness of fit test) were used as reference in this study, the ChiSquare, Probability, CMIN / DF, GFI, AGFI, TLI, CFI and RMSEA, there are eight criteria were categorized as good and the remaining two criteria categorized as marginal. Based on the results of hypothesis testing are known: (1) Green Product influence on purchasing decisions, (2) Green Price influence on purchasing decisions, (3) Green Place influence on purchasing decisions, (4) Green Promotion influence on purchasing decisions

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