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Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang
Published by Universitas Muhammadiyah Semarang
ISSN : 20872836     EISSN : 25809482     DOI : 10.26714
Core Subject : Economy,
Economics, Econometrics & Finance
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.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 166 Documents
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MENGUJI KESYARIAHAN AKAD WADIAH PADA PRODUK BANK SYARIAH Bambang Murdadi
MAKSIMUM Vol 5, No 1 (2015): Articles
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.v5i1.1723

Abstract

Salah satu akad dalam produk Perbankan Syariah adalah akad Wadiah. Pengertian Akad Wadiah adalah perjanjian penitipan dana antara pemilik dana dengan pihak penerima titipan yang dipercaya untuk menjaga dana tersebut; (PBI No.2/9/2000). Produk Perbankan Syariah dengan akad Wadiah antara lain dalam produk Giro Wadiah, Tabungan Wadiah, Sertifikat Wadiah Bank Indonesia. Sesuai dengan Fatwa dari Dewan Syariah Nasional bahwa produk giro wadiah secara umum memiliki kriteria 1. Bersifat titipan 2. Titipan bisa diambil kapan saja (on call) 3.Tidak ada imbalan yang disyaratkan, kecuali dalam bentuk pemberian (athaya) yang bersifat sukarela dari pihak bank. Adapun dasar syariahnya antara lain dalam Firman Allah QS Annnisa (4):29. Hai orang yang beriman ! janganlah kalian saling memakan (mengambil) harta sesamamu dengan jalan yang batil, kecuali dengan jalan perniagaan yang berlaku dengan sukarela diantaramu. Di dalam praktek perbankan di lapangan, beleid (point) yang menyatakan  “tidak ada imbalan yang dipersyaratkan”  ataupun tidak ada imbalan yang dijanjikan dimuka apakah benar-benar telah diterapkan secara murni dan syar’ie?Perlu dikaji lebih mendalam. Baik tinjauan dari sisi legal formal (ketentuan yang ada) diluar fatwa Dewan Syariah Nasional maupun dalam praktek bisnis perbankan di lapangan. Dari hasil pengamatan dan diskusi, terkesan masih bersifat ambigu (abu-abu) ditengah praktek dunia bisnis perbankan yang penuh dengan persaingan yang sangat ketat.Kata kunci : akad wadiah, titipan, imbalan sukarela.
PENGARUH TINGKAT PENDIDIKAN, PENDAPATAN, GENDER, DAN TEMPAT TINGGAL TERHADAP AKUNTANSI RUMAH TANGGA Ahmad Rudi Yulianto; Bekti Syahputra
MAKSIMUM Vol 8, No 2 (2018): Articles
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.v8i2.5166

Abstract

Berdasarkan data dari Kementerian Agama di tahun 2014, 1 dari 10 pernikahan di Indonesia berakhir dengan perceraian karena  faktor  ekonomi.  Sedangkan  hasil  penelitian  Vidisha  (2016)  menyimpulkan praktik  akuntansi  rumah  tangga  belum  mendapat  perhatian  besar  di   kalangan  ilmuwan  akuntansi,  Vidisha juga berpendapat masih sedikit yang mengetahui bagaimana  akuntansi digunakan di  rumah tangga.Atas dasar penelitian terdahulu peneliti memberi judul pengaruh tingkat pendidikan, pendapatan, gender, dantempat tinggal terhadap akuntansi rumah tangga. Tujuan penelitian mengeksplorasipenelitian-penelitian terdahulu yang terkait faktor-faktor yang membahas tentang akuntansi rumah tangga dan menerangkan beberapa  variabel  yang  hampir  sama,diantaranya tentang pengaruh tingkat pendidikan, tingkat pendapatan, gender, dan tempat tinggal terhadappenerapan akuntansi rumah tangga.Populasi penelitian di kampus Unissula  Semarang,  dengan  sampel sebanyak 42 orang responden. Jenis penelitian menggunakan explanatory research, pengumpulan datamenggunakan kuesioner yang diuji validitas dan reliabilitasnya. Metode analisis data menggunakan uji regresilinier berganda, berserta uji hipotesisnya yang sebelumnya diuji dengan uji asumsi klasik (normalitas,multikolinearitas dan heterokedastisitas).Hasil  pengolahan  data  diperoleh,  tingkat  pendidikan,   tingkat   pendapatan   dan   genderberpengaruh tehadap akuntansi rumah tangga, sedangkan variabel tempat tinggal tidak berpengaruh tehadapakuntansi rumah tangga.
Independensi, Komitmen Organisasi, Gaya Kepemimpinan, dan Pemahaman Good Governace Terhadap Kinerja Auditor Sriyanto Sriyanto; Dista Amalia Arifah
MAKSIMUM Vol 4, No 2 (2014): Articles
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.v4i2.1339

Abstract

This study aims to independence, organization comitmen, leadership, and corporate governance understanding on public sector auditor performance. Research used internal governance auditor which belong to BPKP representation of Jawa Tengah province as population. Sample used convenience sampling method. From 60 questionare, it was only 42 return questionare. The statistic method used to test on the research hypothesis is multiple regression. The result of these study show that : organization comitmen, leadership, and corporate governance understanding had effect on public sector auditor performance.Keywords : auditor, independence, organization comitmen, leadership.
ANALISIS PENGARUH RASIO KEUANGAN TERHADAP NILAI PERUSAHAAN Ika Listyawati; Rosiana Ramadhan
MAKSIMUM Vol 7, No 2 (2017): Articles
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.v8i3.5172

Abstract

The purpose of this study was to test and analyze the influence of financial ratios on firm value carriedout in the manufacturing companies listed on the Indonesia Stock Exchange period 2013 to 2017. The samplingin this study used a purposive sampling technique. Based on predetermined criteria, this study uses multiplelinear regression analysis with the help of the SPSS program. The results of multiple linear regression analysis were obtained by the regression equation Y = α +β1x1 + β2x2 + β3x3 + ε. Based on the results of hypothesis testing, it was found that the variables of profitabilityand capital structure had a positive and significant effect on the value of the company, while the variablegrowth of the company was not significant towards firm value.
Analisis Pengaruh Profitabilitas, Financial Leverage Dan Dividen Payout Ratio Terhadap Income Smoothing Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2014 – 2018 Muhamad Khoirul Kabib; Hardiwonoto Hardiwinoto; Ida Kristiana
MAKSIMUM Vol 10, No 1 (2020): Articles
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.10.1.2020.23-30

Abstract

This study was structured to determine the significance level of the Profitability, Financial Leverage and Dividend Payout Ratio variables against Income Smoothing in Manufacturing Companies listed on the IDX for the 2014-2018 period. This study used a purposive sampling technique. The sample used in this study were 49 companies listed on the Indonesia Stock Exchange (BEI). Data obtained from the company's financial statements for 2014-2018. The analysis used in this study is multiple regression analysis to determine the effect of Profitability, Financial Leverage and Dividend Payout Ratio on Income Smoothing at Manufacturing Companies listed on the IDX for the 2014-2018 period. Based on the classic assumption test, namely normality test, heteroscedasticity test, multicollinearity test, and the autocorrelation test found no deviation. This shows that the available data has met the requirements for use in multiple linear regression equation models. The results of the partial analysis show that the Profitability and Financial Leverage variables have a significant positive effect on Income Smoothing. Meanwhile, the Dividend Payout Ratio variable has a negative and insignificant effect on income smoothing. Meanwhile, the simultaneous test results show that the three variables have a significant positive effect on income smoothing. The predictive ability of the three variables on Income Smoothing was 32.8%, while the other 67.2% were explained by other variables outside the independent variables in the study.
PENGARUH GENDER, PEMAHAMAN KODE ETIK PROFESI AKUNTAN TERHADAP AUDITOR JUDGMENT Ery Wibowo
MAKSIMUM Vol 1, No 1 (2010): Articles
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.v1i1.830

Abstract

Ada berbagai variasi faktor individual yang mempengaruhi audit judgment dalam melaksanakan review selama proses pelaksanaan audit (Solomon dan Shields,1995), dan pengaruh faktor individual ini berubah-ubah sesuai dengan kompleksitas tugas, Tan and Kao (1999), dan Libby (1995).Dalam penelitian lain, Pflugrath Gary (2007) dibuktikan bahwa pemahaman kode etik juga mempengaruhi audit judgment. Sementara itu dalam penelitian ini ingin membuktikan bahwa ada perbedaan pemahaman kode etik profesi antara auditor laki-laki dan perempuan, yang akan mempengaruhi audit judgmentJenis penelitian yang digunakan adalah penelitian lapangan (field research), yaitu penelitian yang dilakukan dengan mengumpulkan data melalui survei di lapangan. survei dimaksudkan untuk memperoleh gambaran tentang faktor-faktor individu seperti pemahaman kode etik profesi akuntan dan gender yang mempengaruhi auditor judgment. Desain penelitian bersifat penjelasan (explanatory research) yaitu menjelaskan hubungan kausalitas antara variabel independen dan variabel dependen.Populasi dalam penelitian ini adalah auditor yang bekerja pada Kantor Akuntan Publik (KAP) yang ada di kota Semarang. Auditor junior ini adalah auditor yang bekerja di KAP tidak lebih dari tiga tahun dengan alasan untuk karyawan-karyawan baru yang memulai karirnya sebagai auditor pemula atau auditor junior akan bertugas pada setiap jenjang kerja selama 2-3 tahun sebelum mencapai kedudukan sebagai rekan (Arens dan loebbecke,1996). Kata Kunci : auditor judgment, kode etik profesi, gender.
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

Abstract

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Pengaruh Partisipasi Penyusunan Anggaran Terhadap Kinerja Aparat Pemerintah Dengan Komitmen Organisasi, Budaya Organisasi, dan Desentralisasi Sebagai Variabel Moderasi EKA BUDI SETYANINGTYAS
MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang Vol 9, No 1 (2019): Articles
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.9.1.2019.29-39

Abstract

This study aims to examine the effect of budgetary participation on the performance of local government officials with organizational commitment, organizational culture, and decentralization as moderating variables at the Central Java Province Industry and Trade Office. The sample in this study were structural employees of the Dinperindag who were involved in the budget preparation process. The sampling method in this research is purposive sampling. The number of samples used was 47 respondents from 291 structural officials in the Dinperindag of Central Java province. The data validity test used Pearson Product Moment correlation test, while the reliability test used Cronbach Alpha. The data analysis technique used is simple and multiple regression analysis. The results of this study indicate that budgetary participation has a positive effect on the performance of local government officials as evidenced by the t value greater than the t table (3.574> 1.690) and a significance value (0.001 <0.05). Organizational commitment has a positive effect on the relationship between budgeting participation and the performance of local government officials, while organizational culture and decentralization have no effect on the relationship between budgetary participation and the performance of local government officials
PENERAPAN ACTIVITY BASED COSTING SYSTEM SEBAGAI DASAR PENETAPAN TARIF JASA RAWAT INAP PADA RUMAH SAKIT ROEMANI MUHAMMADIYAH SEMARANG Mohammad Afifudin; R. Ery Wibowo Agung S
MAKSIMUM Vol 3, No 2 (2013): Articles
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.v3i2.1799

Abstract

The purpose of this study was to gain knowledge about the determination of rates of hospitalization services using activity based costing, can be used as reference in setting tariffs inpatient services at Rumah Sakit Roemani Muhammadiyah Semarang and as means comparison with the rates of hospitalization for this set, as well as being one of that input provide information about activity based costing, especially in its application to a hospital that is the main orientation of community service. The method of analysis used descriptive method is to use the comparative analysis of the current hospital rates, set the cost method is based on activity based costing, and then compare the hospitalization rates based on activity based costing with its realization. The results showed that the calculation of hospitalization rates by using activity based costing, when compared with the rates used by the hospital activity based costing provides greater results for Class, IIB, PICU, dan BBRT and yields smallaer for class UTAMA, IA, IB,II, IIA, III dan R.BAYI. This is because the overhead loading on each product. On activity based costing, overhead costs for each product are charged to costs a lot of drivers. So that the activity based costing, has been able to allocate the cost of the activity room kesetiap appropriately based on the consumsion of aech activity.Keywords: activity based costing and cost driver.
PENGARUH FAKTOR FUNDAMENTAL DAN RISIKO SISTEMATIK TERHADAP HARGA SAHAM SEKTOR PROPERTI DI BURSA EFEK INDONESIA TAHUN 2008-2012 Yunavita Uzzie Elsanti; Fitri Lukiastuti; setyo Pantawis
MAKSIMUM Vol 5, No 2 (2015): Articles
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.v5i2.5148

Abstract

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