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INDONESIA
PERMANA
Published by Universitas Pancasakti Tegal
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Core Subject : Education,
Education
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Articles 166 Documents
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PENYUSUNAN MODEL GREEN ACCOUNTING UNTUK PERUSAHAAN MELALUI PERHATIAN, KETERLIBATAN, PELAPORAN AKUNTANSI LINGKUNGAN DAN AUDITNYA Susilo, Joko; Astuti, Neni
PERMANA Vol 5, No 2 (2014): Februari
Publisher : PERMANA

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Abstract

Tujuan Umum - Penelitian ini bermaksud mengeksplorasi perkembangan akuntansi lingkungan di Indonesia mencakup faktor apa yang menjadi sebab utama oleh pengambil kebijakan manajemen perusahaan terkait dengan perhatian mereka terhadap permasalahan kondisi lingkungan hidup di sekitarnya, seberapa besar perbedaan perhatian, keterlibatan manajemen dan pelaporan akuntansi lingkungan terhadap permasalahan lingkungan hidup. Tujuan Khusus – Tujuan khusus dari penelitian ini adalah dapat menyusunkan suatu model berupa kebijakan green accounting yang di dalamnya mengandung konsep; mempertegas pola hubungan dan memperjelas praktik akuntansi lingkungan (diwujudkan dalam panduan kebijakan), meningkatkan potensi akuntansi lingkungan melalui pendidikan (diwujudkan dalam bahan ajar), dan pengembangan berkelanjutan dari penelitian akuntansi lingkungan itu sendiri yang nantinya dapat diintegrasikan dalam akuntansi sosial (diwujudkan dalam publikasi ilmiah). Desain/Metodologi/Pendekatan – Penelitian ini didesain dalam suatu ekplorasi yang meneliti persepsi manajemen terhadap akuntansi lingkungan mencakup kondisi yang mempengaruhi, perhatian, keterlibatan dan pelaporan akuntansi lingkungannya. Dari hasil uji statistik ini kemudian perusahaan diposisikan dalam matrik green company yang kemudian kebijakan green accounting ini dibuat didasarkan kondisi tersebut.Temuan – Dari hasil pengujian di atas, dapat disimpulkan beberapa hal terkait dengan tujuan penyusunan model kebijakan green accounting melalui perhatian, keterlibatan, pelaporan akuntansi lingkungan dan audit lingkungan. Hasil uji rata-rata membuktikan bahwa memang perusahaanperusahaandi dua daerah ini memiliki perbedaan strategi terkait dengan kebijakan lingkungan hidupnya. Hasil uji rata-rata menunjukkan bahwa perusahaan-perusahaan di Sleman terkait dengan green corporate strategy-nya berada pada matrik defensife green sedang perusahaan-perusahaan di Bantul berada di matrik extreme green. Meskipun dalam matrik yang berbeda, namun dari sisi kebijakan green accounting, keduanya dapat diberlakukan model yang sama dimana perusahaan bisa saja diwajibkan membuat laporan akuntansi lingkungan yang bersifat tidak saja deskriptif tetapi juga bersifat kuantitatif dalam bentuk laporan terpisah/tersendiri.Originalitas – Penelitian sejenis ini belum banyak dilakukan di Indonesia setidaknya dalam bentuk publikasi, dan kebijakan terkait dengan green accounting juga belum dibuat secara khusus yang mengatur ataupun memberikan arahan kepada manajemen perusahaan untuk ikut bertanggungjawab terhadap keselamatan lingkungan hidup.
PENGARUH KUALITAS PELAYANAN TERHADAP KEPUTUSAN NASABAH MENGGUNAKAN JASA SIMPAN PINJAM PADA KUD SUMBER MAKMUR KECAMATAN TANJUNG KABUPATEN BREBES Rahayu, Sri; Handayani, Sri Ratih
PERMANA Vol 5, No 2 (2014): Februari
Publisher : PERMANA

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Abstract

This research is about influence of quality of service to decision of client to use saving and loan service [at] KUD Sumber Makmur Sub-Province of Brebes. Target of research to know influence of quality of service to decision of client to use saving and loan service and to know how big influence of quality of service to decision of client to use saving and loan service [at] KUD Sumber Makmur Sub-Province of Brebes. Pursuant to result of calculation of correlation coefficient [among/between] quality of service and decision of client obtained [by] correlation coefficient equal to 0,912. Matter this means that [relation/link] [among/between] quality of service with decision of client [is] positive and big because level of correlation coefficient [is] to come near 1 (one). Strength and positive of quality of service and decision of client can be proved with simple correlation coefficient significance test [at] trust storey;level 95 [gratuity/ %] and degree of freedom (100-2) obtained [by] ttabel equal to 1,6609 and thitung equal to 22,011. Because thitung > ttabel hence Ho refused and [Is] Ha accepted with the meaning that there are correlation which [is] signifikan [among/between] quality of service with decision of client. While equation of simple regresi the obtained [is] Y=-0,486+1,009X, meaning that decision of client to use saving and loan service [in] KUD Sumber Makmur will be downhill if given service [do] not with quality conversely decision of excelsior client to use saving and loan service [in] KUD Sumber Makmur given service with quality or there [is] make-up of the quality of service.
IDENTIFIKASI BERBAGAI PERMASALAHAN YANG DIHADAPI OLEH UKM DAN PENINJAUAN KEMBALI REGULASI UKM SEBAGAI LANGKAH AWAL REVITALISASI UKM Hapsari, Ira Maya
PERMANA Vol 5, No 2 (2014): Februari
Publisher : PERMANA

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Abstract

Movement of SME sector so important to create growth and jobs opportunity. SMEs is quite flexible and can easily adapt to the tides and the direction of the market demand. They also create jobs opportunity faster than other sectors, and they are also quite diversified and provide an important contribution in the export and trade. Therefore SMEs is an important aspect in the development of a competitive economy. The existence of a wide variety of definitions of SMEs in the determination of the above brings strategic consequences. Definition of a consensus on the SME entities as the basis of policy formulation that will be taken, so that at least, there are two clear definition of SMEs, namely the first, two settings for administrative purposes; and second, the goal for coachingKeywords: SMEs, regulation, revitalization
ELASTISITAS JUMLAH TABUNGAN TERHADAP SISA HASIL USAHA PADA KUD SUMBER MAKMUR KECAMATAN TANJUNG KABUPATEN BREBES Rahayu, Sri
PERMANA Vol 5, No 2 (2014): Februari
Publisher : PERMANA

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Abstract

Elasticity storey;level of[is amount of saving to highest SHU in the year 2008 that is equal to 34,40% while lowered in the year 2009 that is - 32,64% ( reaching the condition of inelastis). So that as a whole if seen from mean can be expressed that storey;level sensitivity of saving amount to net income not yet elastic ( inelastis).
ANALISIS KINERJA PEMBIAYAAN MURABAHAH PADA PERBANKAN SYARIAH PASCA BERLAKUNYA UNDANG-UNDANG “PENGHAPUSAN PAJAK BERGANDA” Utami, Yuni; Mubarok, Abdulloh
PERMANA Vol 5, No 2 (2014): Februari
Publisher : PERMANA

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Abstract

This study aims to obtain empirical findings regarding: 1. performance growth of Murabaha financing in Islamic banking after the enactment of UU No. 42 tahun 2009. 2. Whether there is a significant difference between the performance of Murabaha financing on Islamic banking before and after the enactment of UU No. 42 tahun 2009. 3. Effectiveness of the implementation of UU No. 42 tahun 2009, especially related to financial performance improvement of Islamic banking. The type of the data is secondary data that is of value (rupiah) Murabaha financing in Islamic banking in each month during the period April 2007 to March 2010 and the period April 2010 to March 2013. 1 April 2010 is the dividing line between the two variables because that date is the date of the enactment of UU No. 42 tahun 2009 on the Third Amendment UU No. 8 tahun 1983 on Value Added Tax on Goods and Services and Sales Tax on Luxury Goods. To test the hypothesis, the research use the statistical test Paired sample t-test. This is because the sample will be compared to the mean is paired samples (paired). The results of this study concluded that there are significant differences between the performance of murabaha financing in Islamic banking before and after the enactment of UU No. 42 tahun 2009. It also shows that the implementation of UU No. 42 tahun 2009 effective enough to improve the performance of Islamic banking, particularly with respect to the performance of murabaha financing.Keywords: Murabaha Financing, UU No. 42 tahun 2009, Islamic Banking, Double Taxation
PENGARUH ALOKASI DANA ZAKAT TERHADAP KINERJA KEUANGAN PERBANKAN SYARIAH ,, Amirah; Raharjo, Teguh Budi
PERMANA Vol 5, No 2 (2014): Februari
Publisher : PERMANA

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Abstract

The purpose of this research is to examine the effect of the allocation of zakat funds on the financial performance of Islamic banking 2009-2012. The choosing of the samples done by purposive sampling with the requirement all the companies publishing their sources and uses of funds statement of zakat, in order to obtain four banks, namely Bank Syariah Mandiri, Bank Muamalat, BRI syariah, and Bank Mega Syariah. Testing conducted using Partial Least Squares ( PLS ) mediation effect, ie entering Dana Pihak Ketiga as an intervening variable. Results of this study indicate that the zakat significant effect on the financial performance of Islamic banking to Dana Pihak Ketiga as mediating variable. These results indicate that Islamic banks have implemented effective marketing strategies through distribution of zakat is performed simultaneously in the framework of Corporate Social Responsibility (CSR) in attracting investors to invest their funds in Islamic banks.Keywords : zakat , dana pihak ketiga , islamic banking financial performance, corporate socialresponsibility (CSR)
PENGARUH PUBLIKASI INFORMASI LAPORAN KEUANGAN TERHADAP HARGA SAHAM (Studi pada Perusahaan Manufaktur Yang listed di Bursa Efek Indonesia) Mubarok, Abdulloh
PERMANA Vol 1, No 1 (2009): Agustus
Publisher : PERMANA

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Abstract

Penelitian ini bertujuan untuk mengetahui apakah investor mempertimbangkan  informasi laporan keuangan  dalam pengambilan keputusan terkait dengan saham. Untuk mencapai tujuan tersebut, penulis kemudian merumuskan dan menginvestigasi data untuk menguji hipotesis  yang dirumuskan dalam bentuk pengaruh publikasi informasi laporan keuangan terhadap harga saham. Dalam penelitian ini Informasi laporan keuangan tersebut dijelaskan lagi dalam bentuk rasio berupa Earning per Share (EPS) and Book Value per Share (BV). Penelitian ini menggunakan sample perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia untuk periode  2004-2006 dan diambil dengan metode purposive sampling. Untuk pengujian hipotesis, penelitan ini menggunakan analisis regresi (F-test and t-test). Hasil pengujian hipotesis menemukan: (1) dari dua variabel independen  (EPS and BV), hanya informasi EPS yang  secara positif dan signifikan mempengaruhi harga saham (0.000<0.05), sedangkan informasi BV, tidak secara signifikan mempengaruhi harga saham (0.222>0.05). (2) informasi EPS dan informasi BV secara positif dan signifikan bersama-sama (simultaneous) mempengaruhi harga saham (0.000<0.05). Hasil penelitian ini menyimpulkan bahwa secara umum investor mempertimbangkan informasi laporan keuangan dalam pengambilan keputusan terkait dengan saham, meskipun yang lebih diutamakan adalah informasi laporan laba rugi (EPS). Kata kunci:  Earning per Share (EPS), Book Value per Share (BV),  Harga Saham
EFFECT OF ACCOUNTING PROGRAM DEVELOPMENT BANK STATEMENT OF FINANCIAL ACCOUNTING STANDARDS BASED ON THE FINANCIAL DISTRICT IN BMT TEGAL ., Sumarno; ., Mulyanto
PERMANA Vol 4, No 1 (2012): Agustus
Publisher : PERMANA

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Abstract

The purpose of this study to analyze the effect of bank accounting program for the preparation of financial statements in financial accounting standards in BMT Tegal regency. The hypothesis in this study is thought to affect the use of banking accounting program for the preparation of financial statements in financial accounting standards in BMT Tegal regency. Its population is on the BMT Tegal regency Employee Data collection methods used questionnaires.. Data analysis methods used in this research that analyzes the correlation coefficient rank spearman, coefficient of determination analysis and hypothesis testing of correlation coefficient rank spearman. From the calculation results obtained values ​​of r s = 0.54 which means there is a strong and positive relationship between banking accounting program with the preparation of financial statements in BMT in Tegal regency.. Analysis of Determination with the calculated r 2 = 54.5%, it was known whether or not the preparation of financial statements is affected by BMT Tegal regency, while the remaining 45.5% (49.59%) is derived from the influence of other variables are undefined... Keywords: Program, Finance
PERAN PEMIMPIN DALAM ORGANISASI Subroto, Setyowati
PERMANA Vol 6, No 2 (2015): Agustus
Publisher : PERMANA

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Abstract

Seorang pemimpin dalam organisasi memiliki peran yang sangat penting, karena tidak hanya sekedar memimpin, tetapi harus bisa memberikan visi dan misi atau arah kemana organisasi akan dibawa. Pemimpin juga harus mengenal pribadi bawahan dan mampu menggerakkan semua potensi dan tenaga bawahan seoptimal mungkin demi suksesnya sebuah organisasi.Kata Kunci : Pemimpin
Keuangan Keperilakuan (Behavioral Finance): Sebuah Overview Mubarok, Abdulloh; Raharjo, Teguh Budi
PERMANA Vol 6, No 2 (2015): Agustus
Publisher : PERMANA

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Abstract

This Peper aims to overview the study of behavioral finance that comprises the concept, the difference with the standard financial and underlying theoretical framework of behavioral finance. The discussion of paper is done with the study of literature by using literature from various sources such as journals, texbook and other reference sources.The results of this peper explained that there are fundamental differences between behavioral finance and financial standards.Financial standards built on the assumption that investors are rational and markets are efficient, while behavioral finance assumes that investors are normal human beings and the market is not efficient. Behavioral finance study based on the theory of limited to arbitrage and two psychological theories, namely the theory of heuristics and prospect theory. Theory of heuristics tries to explain the various bias beliefs that affect how investors think and make decisions like anchoring, representativenes, availability bias and overconfidence. While The prospect theory tries to explain various aspects of behavioral investors in the face of financial risks such as loss aversion, mental accounting, myopic loss aversion, self-control, regret aversion. Keywords: behavioral finance, financial standards, limited to arbitrage, cognitive psychology, heuristic theory, prospect theory

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