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Agus Riyanto
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Jl. KH.Wahid Hasyim Sempaja KAMPUS BIRU No.28, Samarinda Utara,75124, Kota Samarinda, Kalimantan Timur
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Jurnal Ekonomika: Manajemen, Akuntansi & Perbankan Syari'ah
Published by Universitas Widya Gama Mahakam Samarinda
ISSN : 25276379     EISSN : 25808117     DOI : https://doi.org/10.24903/je.v11i1.1143
Core Subject : Economy,
Economics, Econometrics & Finance
EKONOMIKA: Manajemen, Akuntansi dan Perbankan Syari’ah adalah jurnal ilmiah yang diterbitkan oleh Fakultas Ekonomi Universitas Widya Gama Mahakam Samarinda. Jurnal terbit secara berkala dua kali setahun pada bulan Maret (periode Oktober-Maret) dan September (periode April-September). Jurnal diterbitkan sebagai media untuk mengkomunikasikan dan mendiseminasikan hasil-hasil penelitian empiris di bidang Manajemen, Akuntansi dan Perbankan Syari’ah yang dapat memberikan kontribusi dalam pengembangan praktik dan memperkaya literatur Manajemen, Akuntansi dan Perbankan Syari’ah. EKONOMIKA: Manajemen, Akuntansi dan Perbankan Syari’ah menerima artikel hasil penelitian Manajemen, Akuntansi dan Perbankan Syari’ah yang ditulis dalam Bahasa Indonesia atau Bahasa Inggris. Artikel merupakan karya original dan bukan hasil plagiasi. Penulis harus membuat pernyataan bahwa naskah yang dikirim belum pernah dipublikasikan atau sedang tidak dalam proses reviu oleh jurnal atau media lain. Bagi artikel hasil penelitian dengan pendekatan survei atau penelitian eksperimen harus mencantumkan instrumen penelitian seperti : kuisioner, daftar wawancara, kasus serta memberikan data dan informasi mengenai cara memperoleh data. Tujuan dari jurnal ilmiah EKONOMIKA: Manajemen, Akuntansi dan Perbankan Syari’ah adalah untuk mendiseminasikan hasil penelitian empiris dalam bidang akuntansi dan keuangan bagi para akademisi dan profesional, praktisi, mahasiswa serta pihak-pihak lainnya
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 235 Documents
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Perbankan KINERJA BANK SYARIAH YANG TERDAFTAR DI BURSA EFEK PADA MASA PANDEMI COVID-19: PENDEKATAN MAQASHID SYARIAH Lamtana
Jurnal Ekonomika: Manajemen, Akuntansi, dan Perbankan Syari'ah Vol. 11 No. 2 (2022): September
Publisher : Economic Faculty, University of Widya Gama Mahakam Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24903/je.v11i2.1581

Abstract

Abstract This study aims to analyze the performance of Islamic banks with the Maqashid Syariah approach. The analytical technique used is the Simple Additive Weighting Method (SAW) to solve multi-attribute decision problems. The sampling technique used is purposive sampling while the data comes from the annual reports of each bank. The results showed that among the 4 Islamic banks listed on the Indonesian stock exchange, only two banks entered the research criteria for research, namely Bank BTPN Syariah and Bank Panin Dubai Syariah. With the results of the study showing that when viewed from the sharia objectives of Tahdzib al-Fard, the first rank is BDSB with a score of 0.2486, then followed by BTPNS as the second rank with a score of 0.00335, judging from the goals of sharia Iqamah al-'Adl the first rank is held by BTPNS with a score of 0.3959 and the second place is PDSB with a score of 0.0761, then in the sharia goal of Jalb al-Maslahah the first place is won by PDSB with a score of 0.4326 and then the second place is BTPNS with a score of 0.1803. in the fourth sharia goal, namely Falah, the first winner is BTPNS with a score of 0.1243 where PDSB certainly ranks second with a total score of 0.0536. It was concluded that from the results of the research on the sharia objectives of the two BUS, namely PDSB and BTPNS, each of them twice ranked first in carrying out the objectives of Maqhasid Syariah. Keywords: Performance Assessment, Islamic Banking, Sharia Maqashid Index (IMS)
PENGARUH FAKTOR INTERNAL PERUSAHAAN TERHADAP MANAJEMEN LABA Agus Riyanto; Dhiasa Puji Setiawati
Jurnal Ekonomika: Manajemen, Akuntansi, dan Perbankan Syari'ah Vol. 11 No. 2 (2022): September
Publisher : Economic Faculty, University of Widya Gama Mahakam Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24903/je.v11i2.1582

Abstract

Penelitian ini bertujuan untuk mengukur pengaruh faktor internal perusahaan terhadap praktik manajemen laba. Sampel data pada penelitian ini dipilih menggunakan nonprobability sampling method dengan teknik pengambilan sampel berupa purposive sampling sehingga diperoleh sebanyak 20 perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) yang memenuhi kriteria. Data dianalisis menggunakan regresi logistik biner pada SPSS 22. Hasil analisis penelitian ini menyatakan bahwa secara parsial Ukuran perusahaan, tidak berpengaruh terhadap Manajemen Laba, Umur Perusahaan berpengaruh negatif signifikan terhadap Manajemen Laba, Profitabilitas tidak berpengaruh signifikan terhadap Manajemen Laba dan Leverage tidak berpengaruh terhadap Manajemen Laba. Secara Simultan Ukuran Perusahaan, Umur Perusahaan, Profitabilitas dan Leverage berpengaruh terhadap Manajemen laba.
PENGARUH VARIABEL MAKRO EKONOMI TERHADAP PEMBIAYAAN DI BANK UMUM SYARIAH Ria Andrianie; Alifia Al Zahra
Jurnal Ekonomika: Manajemen, Akuntansi, dan Perbankan Syari'ah Vol. 11 No. 2 (2022): September
Publisher : Economic Faculty, University of Widya Gama Mahakam Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24903/je.v11i2.1583

Abstract

Penelitian ini dilatarbelakangi oleh fenomena perkembangan yang sangat siginifikan pada perbankan syariah pada lima tahun terakhir. Salah satu hal yang harus diperhatikan oleh bank syariah untuk terus bertahan hidup adalah menjaga market share pembiayaan dalam bersaing dengan bank konvensional yang telah berdiri lebih awal. Penting bagi setiap bank syariah untuk menelaah faktor-faktor apa saja yang mempengaruhi tingkat pembiayaan. Agar dapat mengambil keputusan yang tepat sebagai solusi dalam menghadapi persaingan antar bank dan agar bank syariah dapat selalu mempertahankan serta memperbaiki performa pembiayaannya sehingga dapat meningkatkan laba dari pendapatan penyaluran pembiayaan tersebut. Hal ini yang mendasari penulis untuk mengetahui seberapa besar pengaruh variabel makro ekonomi terhadap pembiayaan di Bank Kaltimtara Syariah. Jenis penelitian ini adalah termasuk penelitian kuantitatif yang bersifat asosiatif yaitu penelitian yang menggunakan angka-angka baik yang secara langsung diambil dari hasil penelitian maupun dari data yang diolah dengan menggunakan analisis statistik yang dilakukan di Bank Kaltimtara Syariah. Jenis data yang digunakan dalam penelitian ini adalah data sekunder dalam bentuk data time series. Data sekunder yang digunakan dalam penelitian ini berupa data triwulan PDB, inflasi, BI Rate, nilai tukar rupiah, dan pembiayaan Bank Umum Syariah periode 2016 sampai 2020. Data tersebut bersumber dari website Bank Indonesia, dan Badan Pusat Statistik. Model analisis data dalam penelitian ini menggunakan analisis regresi berganda yang perhitungannya menggunakan SPSS. Regresi dilakukan terhadap lima variabel, yaitu satu variabel dependen (Pembiayaan Bank Umum Syariah) dan empat variabel independent (Inflasi, PDB, BI Rate dan Nilai Tukar).
PENERAPAN AUDIT SYARIAH PADA LEMBAGA AMIL ZAKAT (STUDI KASUS DI LAZ DPU KALTIM) Sugiarto; Karmila
Jurnal Ekonomika: Manajemen, Akuntansi, dan Perbankan Syari'ah Vol. 11 No. 2 (2022): September
Publisher : Economic Faculty, University of Widya Gama Mahakam Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24903/je.v11i2.1590

Abstract

Pengelolaan zakat secara maksimal sebagai sumber daya yang sangat potensial dan dapat membantu kesejahteraan kehidupan bermasyarakat. Hal ini menuntut lembaga pengelolaan zakat untuk terus tumbuh dan meningkatkan pelayanannya untuk tingkat kepercayaan masyarakat yang lebih tinggi. Agar lembaga berjalan lebih baik, sesuai syariah dan bebas dari praktik pencucian uang dan criminal lainnya. Perlu dilakukan pemeriksaan atau audit syariah. Penelitian dilakukan di LAZ DPU Kaltim menggunakan metode kualitatif deskriptif. Adapun temuan penelitian yakni ruang lingkup audit syariah pada lembaga amil zakat meliputi manajemen dan keamilan, pengumpulan dan penyaluran Zakat, Infak, Sedekah dan Dana Sosial Keagamaan Lainnya serta kepatuhan syariah. Hal ini bertujuan untuk menjaga lembaga amil zakat terhindar dari praktik pencucian uang dan hasil criminal lainnya termasuk korupsi dan terorisme, mencegah penyimpangan dan pelanggaran ketentuan syariah dan meningkatkan kepercayaan pemangku kepentingan terhadap akuntabilitas dan kepatuhan syariah pada lembaga amil zakat.
DETERMINAN MINAT MAHASISWA MENGIKUTI PENDIDIKAN PROFESI AKUNTANSI (PPAk) Nurliyana; Linda Hetri Suriyanti; Annie Mustika Putri
Jurnal Ekonomika: Manajemen, Akuntansi, dan Perbankan Syari'ah Vol. 11 No. 2 (2022): September
Publisher : Economic Faculty, University of Widya Gama Mahakam Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24903/je.v11i2.1607

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh motivasi, biaya pendidikan, pengetahuan tentang UU No. 5 Tahun 2011 dan pertimbangan pasar kerja terhadap minat mahasiswa untuk mengikuti Pendidikan Profesi Akuntansi (PPAk). Populasi dalam penelitian ini adalah mahasiswa aktif Program Studi Akuntansi FEB UMRI yang berjumlah 713 sedangkan untuk sampel dalam penelitian ini yaitu mahasiswa Program Studi Akuntansi angkatan 2018 dan 2019 yang berjumlah 409. Pemilihan sampel dilakukan menggunakan sampling jenuh. Teknik pengumpulan data yang digunakan adalah kuesioner. Teknik analisis yang digunakan yaitu analisis regresi linear berganda. Hasil dari penelitian adalah variabel motivasi berpengaruh signifikan terhadap minat mahasiswa mengikuti PPAk, variabel biaya pendidikan berpengaruh signifikan terhadap minat mahasiswa mengikuti PPAk, variabel pengetahuan tentang UU No. 5 Tahun 2011 berpengaruh signifikan terhadap minat mahasiswa mengikuti PPAk, variabel pertimbangan pasar kerja berpengaruh signifikan terhadap minat mahasiswa mengikuti PPAk dan motivasi, biaya pendidikan, pengetahuan tentang UU No. 5 Tahun 2011, dan pertimbangan pasar kerja berpengaruh signifikan secara bersama-sama terhadap minat mahasiswa mengikuti PPAk Kata Kunci : Motivasi, Biaya, Pengetahuan, Pertimbangan Pasar Kerja, Minat Mengikuti PPAk
ANALISIS EFISIENSI PADA CV. ZAKIAH DI SAMARINDA Henri Fauli
Jurnal Ekonomika: Manajemen, Akuntansi, dan Perbankan Syari'ah Vol. 11 No. 2 (2022): September
Publisher : Economic Faculty, University of Widya Gama Mahakam Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24903/je.v11i2.1726

Abstract

This research is motivated by the company's desire to continue to develop its business by looking at the company's ability to procure goods or sales and generate profits or profits by analyzing the company's efficiency ratio seen from the balance sheet and income statement. The problem that is formulated is what causes an increase in inventory efficiency in 2020 compared to 2019. The hypothesis proposed is that it is suspected that sales caused an increase in inventory efficiency in 2020 compared to 2019. The analytical tool used is the efficiency ratio analysis method or activity ratio which includes the total assets turnover, fixed assets turnover, inventory turnover, receivable turnover, and net working capital turnover, in order to solve problems and efforts to answer the proposed hypothesis. Based on the results of the analysis that has been carried out, it can be concluded that the efficiency ratio consisting of Total Assets Turnover in 2019 rotated 7.18 times, increasing by 0.5 times its turnover in 2020 to 7.68 times. Likewise, Fixed Assets Turnover in 2019 rotated 33.8 times, increasing by 2.7 times in 2020 to 36.5 times. Receivable Turover in 2019 rotated 28.3 times, increasing by 1.6 times in 2020 to 29.9 times. Meanwhile, Inventory Turnover in 2019 rotated 913.8 times, increasing by 14.8 times in 2020 to 928.6 times its turnover. Sales made by the company also experienced an increase from 2019 to 2020, namely Rp. 80,576,014.00 in 2019 increased by Rp. 14,875,50,00 to Rp. 95,415,514.00 in 2020 and led to an increase in the company's inventory efficiency in 2020 compared to 2019 which was Rp. 1,112,750.00 in 2013 and Rp. 545,250.00 in 2019. The conclusion of this study is the efficiency ratio of CV. Zakiah in Samarinda for the period 2019 to 2020 has increased.
PENGARUH REWARD DAN PUNISHMENT TERHADAP KINERJA KARYAWAN PT ERAMART GROUP DI SAMARINDA Fathullah
Jurnal Ekonomika: Manajemen, Akuntansi, dan Perbankan Syari'ah Vol. 11 No. 2 (2022): September
Publisher : Economic Faculty, University of Widya Gama Mahakam Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24903/je.v11i2.1727

Abstract

This study aims to determine the effect of reward and punishment on employee performance at PT Eramart Group in Samarind. This study uses two independent variables, namely Reward and Punishment with one dependent variable, namely Employee Performance. After reviewing the literature and the field and formulating hypotheses. The data in this study were collected through distributing questionnaires to 50 respondents as the research sample. The sampling technique in this study used a Questionnaire and Literature Study. The data analysis method used is quantitative analysis, namely Instrument Test, Multiple Linear Regression Analysis, Classical Assumption Test, Correlation Test, Hypothesis Testing and Coefficient of Determination. Based on data analysis, the results showed that the variables of reward and punishment had a significant effect on employee performance either partially or simultaneously
ANALISIS KINERJA KOPERASI MELALUI PEMERINGKATAN KOPERASI BERDASARKAN PERMENKOP NO. 21/PER/M.KUKM/IX/2015 Reslianty Rachim; Zulkifli
Jurnal Ekonomika: Manajemen, Akuntansi, dan Perbankan Syari'ah Vol. 11 No. 2 (2022): September
Publisher : Economic Faculty, University of Widya Gama Mahakam Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24903/je.v11i2.1728

Abstract

Rating is one of the performance assessments of cooperatives. To find out the ranking of the all-round business cooperative of the noble servant of Kutai Kartanegara Regency in 2021 is the goal of this study. The assessment is based on PERMENKOP and SMEs of the Republic of Indonesia Number 21/Per/M.KUKM/IX/2015 concerning Cooperative Assessment. This research is an evaluation research. The types of data used in this study are qualitative and quantitative data, the data sources in this study are primary and secondary. The subjects of this study were administrators, supervisors, members of KSU ABDI LUHUR, Kutai Kartanegara Regency. The object of this research is the ranking of KSU Abdi Luhur. Data collection techniques using interview techniques, documentation and questionnaires. The assessment uses ranking as an Evaluation Model. This study shows that: From the institutional aspect 495, the business aspect 75, the financial aspect of the cooperative 25, the cooperative benefit aspect 40 and for the community 25 with a total assessment of 860 ABB predicate (Quality Enough)
PENGARUH DISTRIBUSI DAN PROMOSI TERHADAP KEPUTUSAN PEMBELIANPADA MARKETPLACE SHOPEE DI KABUPATEN KUTAI BARAT Zulkifli; Reslianty Rachim
Jurnal Ekonomika: Manajemen, Akuntansi, dan Perbankan Syari'ah Vol. 11 No. 2 (2022): September
Publisher : Economic Faculty, University of Widya Gama Mahakam Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24903/je.v11i2.1729

Abstract

This study aims to determine: the effect of distribution and promotion on the purchasing decision variables at the Shopee Indonesia Marketplace in West Kutai Regency. The sampling technique used the slovin formula with a sample of 100 respondents. The data collection technique uses an online questionnaire through the google form program, the data presented is data obtained from the results of respondents' answers which are processed using the SPSS version 20 calculation tool and analyze the value of multiple linear regression., Distribution, and Promotion. The results of this study indicate that the distribution variable has a significant positive effect, and promotion has a significant positive result and is the most dominant. Then in the F (simultaneous) test, the Fcount results are 59,246. while the results of Ftable in the distribution table with an error rate of 5% is 2.11, then Fcount>Ftable (59.246>2.11). This explains that the distribution and promotion variables simultaneously affect the purchase decision.
EVALUASI KUALITAS PEMBELAJARAN DARING PADA MAHASISWA UNIVERSITAS WIDYA GAMA MAHAKAM SAMARINDA Suyanto Suyanto; Rini Rini
Jurnal Ekonomika: Manajemen, Akuntansi, dan Perbankan Syari'ah Vol. 11 No. 2 (2022): September
Publisher : Economic Faculty, University of Widya Gama Mahakam Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24903/je.v11i2.1747

Abstract

Since the COVID-19 pandemic entered East Kalimantan, the strategy of studying at home was considered the right step to reduce the spread of COVID-19 among students. The sudden change of faceto-face learning to online learning makes learning unable to run optimally and requires adjustments from various aspects. Widya Gama Mahakam University Samarinda with various constraints and conditions that are limited to the devices owned by students also conduct online learning. The purpose of this study was to measure the level of student satisfaction during online learning during the COVID19 pandemic using the Service Quality (Servqual) and Importance Performance Analysis (IPA) methods. Servqual and IPA are methods to measure the level of satisfaction and quality of a service. The results showed that all dimensions in the study were declared valid and reliable because all of the above were from the minimum tolerable standard. There are 3 dimensions that are in quadrant A, namely high expectations while the perceived reality is low so it is necessary to improve lecturer performance, 5 dimensions in quadrant B, namely high expectations and high reality so that they need to be maintained and 6 which are in quadrant C, namely low expectations and low reality, which means that improvements must be made and 3 dimensions in quadrant D, namely low expectations and high reality, this needs to be evaluated and reduced on things that can encourage the achievement of efficiency in the online learning process.

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