cover
Contact Name
Nurcahyono
Contact Email
nurcahyo@unimus.ac.id
Phone
+6285296710336
Journal Mail Official
maksimum@unimus.ac.id
Editorial Address
Ruang Jurusan Akuntansi Universitas Muhammadiyah Semarang Gedung Kuliah Bersama Floor 7. Jl. Kedungmundu Raya, 18, Kota Semarang, Central Java, Indonesi
Location
Kota semarang,
Jawa tengah
INDONESIA
Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang
ISSN : 20872836     EISSN : 25809482     DOI : 10.26714
Core Subject : Economy,
MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang with registered number ISSN: 2087-2836 (Print) and ISSN: 2580-9482 (Online), is a peer-reviewed journal published two times a year (Maret and September) Manage by Accounting Department, Faculty of Economics and published by Universitas Muhammadiyah Semarang. Jurnal MAKSIMUM invites manuscripts in the various topics include, but not limited to, functional areas of International and financial accounting, Management and cost accounting, Tax, Auditing, Accounting information systems, Accounting education, Accounting for non-profit organisations, Public sector accounting, Corporate governance, Corporate finance, Investments and Banking. Jurnal MAKSIMUM accepts the articles from Indonesia authors and other countries. Jurnal MAKSIMUM covered various of research approach, namely: quantitative, qualitative and mixed method.
Articles 5 Documents
Search results for , issue "Vol 4, No 1 (2013): Articles" : 5 Documents clear
Pengaruh Syari'ah Complience terhadap Kinerja Perbankan Akhirul Lutfinanda; Andwiani Sinarasri
MAKSIMUM Vol 4, No 1 (2013): Articles
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.v4i1.1806

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PENGARUH STRUKTUR AKTIVA, PROFITABILITAS, OPERATING LEVERAGE DAN TINGKAT PERTUMBUHAN TERHADAP STRUKTUR MODAL (Studi Empiris pada Emiten Syariah Yang Terdaftardi Bursa Efek Indonesia ) Selvia Nurani Sarasmita; Hardi Winoto
MAKSIMUM Vol 4, No 1 (2013): Articles
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.v4i1.1803

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PENGARUH NISBAH BAGI HASIL TERHADAP SIMPANAN MUDHARABAH: TINGKAT RELIGIUSITAS SEBAGAI FAKTOR MODERATING (Studi Kasus : di BPRS Binama Semarang) Istiqomah Nurul Saputri; Ayu Noviani Hanum
MAKSIMUM Vol 4, No 1 (2013): Articles
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.v4i1.1808

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ANALISIS PENERAPAN BALANCED SCORECARD SEBAGAI ALAT PENGUKURAN KINERJA (Studi Kasus: di BPRS Artha Surya Barokah Semarang) Ayuningtyas Adiputri; Fatmasari Sukesti
MAKSIMUM Vol 4, No 1 (2013): Articles
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.v4i1.1809

Abstract

The economic crisis a few years ago to make economic conditions in Indonesia have made great progress , so that requires leaders and company management to improve competitiveness by providing the best services for its customers in order to survive . One of the company's goal is to support their survival to earn profits . The company's main goal can be achieved if the maximum performance of the company and work well , because of the success and the success of an enterprise is the ability to generate profit and expand its business .The population in this study were clients and employees of PT . Surya Artha SRB Barokah Semarang . number of employees required sample is 45 people and the customer sample 99.88 or 100 people . The analytical method used is descriptive analysis .Results of the study is a financial ratio used is ROA , ROA and LDR . Results of this study indicate that the SRB Surya Artha Barokah Semarang from 2010 through 2012 can achieve cost effectiveness and generate optimal profits . Performance of the financial perspective shows good results even continue experiencing good growth . Results of this study indicate that explains that the market share in Semarang Barokah Surya Artha SRB increased to reach an average value of 161.88 % . Surya Artha SRB Barokah Semarang maintain competitiveness , interest rates , increasing mastery of market segments in order to meet customer needs . Surya Artha SRB Barokah Semarang start expanding operations by expanding the branch network , the development of a variety of products and services offered . It aims to improve after-sales service and provide additional benefits to our customers in order to still have the loyalty of the BPRS Artha Barokah Surya Semarang . Results of measurements describing the success ratio AETR increased efficiency , effectiveness and accuracy of the transactions conducted BPRS Artha Barokah Surya Semarang . Results of this study showed improvement indicated that employee productivity is increasing every year . This happens because in assessing the percentage of successful employee training SRB Surya Artha Barokah Semarang . Regarding the level of employee satisfaction shows the value of the overall average score of 4.03 . The figure shows the results of a good or satisfied . Keywords : financial perspective , customer perspective, internal business processes , learning and growt perspective
PENGARUH KECERDASAN INTELEKTUAL, EMOSIONAL, SPIRITUAL TERHADAP PEMAHAMAN AKUNTANSI Dian Khaerani; R. Ery Wibowo Agung S
MAKSIMUM Vol 4, No 1 (2013): Articles
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.v4i1.1805

Abstract

The purposes of this study are to and analyze the influence of intellectual, emotional and spiritual intelligence to the understanding of accounting either stimulantly or partially.This study focused on the influence of intellectual, emotional and spiritual intelligence to the understanding of accounting by using primary data obtained from the questionnaire. Population of the study was obtained from the accounting students at three different universities in Semarang namely UNIMUS Semarang, UNNES and UDINUS. Number of samples taken was 50 respondents.The type of data collected is primary data. Hypothesis testing result indicated that the intellectual, emotional, spiritual intelligence had possitive relationship with the understanding of accounting. This study was taken as one source of literature and reference. It can be concluded that intellectual, emotional and spiritual intelligence has a positive impact on the understanding of accounting at 21.346. The influnece of the three independent variables on understanding accounting can be seen from the score of adjusted coefficient of determination which is more than 50 percent; 0.55 or 55 percent.Keywords: Intellectual intelligence, emotional intelligence, spiritual intelligence, accounting understanding.

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