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INDONESIA
Majalah Neraca
Published by Sekolah Tinggi Ilmu Ekonomi Muhammadiyah Pekalongan
ISSN : -     EISSN : -     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Majalah Neraca, terbit satu semester sekali. konten majalah neraca adalah hasil penelitian dosen dan mahasiswa yang selalu terupdate (terbaru). Majalah Neraca Hadir sejak Tahun 1998 sampai sekarang. Informasi dan Sirkulasi : Sekretariat Majalah Neraca di Jl. KHM. Mansyur No. 02 Pekalongan, Telp. (0285) 434444, Fax. (0285) 434444, Cp. Sdr. Didi S. HP. 085824667701
Arjuna Subject : -
Articles 46 Documents
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ANALISIS PERBANDINGAN TINGKAT PEMAHAMAN MAHASISWA TERHADAP ELEMEN LAPORAN KEUANGAN BERDASARKAN LATAR BELAKANG PENDIDIKAN MAHASISWA AKUNTANSI UNIVERSITAS PEKALONGAN SE., M.Si, Syafnita
Majalah Neraca Vol 7, No 2 (2011): Majalah Neraca
Publisher : STIE Muhammadiyah Pekalonga

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Abstract

This study purpose to improved empirically about differences of understanding and comprehension of student come from SMK Accounting, IPS High school,IPA High School and Madrasah Aliyah of element Financial Report (Balance Sheet)used as variable are; Asset, Liabilities, and Capital. Sample in this study are 83 students majoring in Accounting  Universitas Pekalongan has completed the introductory course in accaunting 1 and 2. Uses different test Kruskal Wallis result show that there 2 variable asset and capital which claimed a significant difference between student from SMK Accounting, IPS High School, IPA High School dan Madrasah Aliyah. Variable Liabilities showed no significant. The result of the mean rank, all variable; asset,liabilities, and capital showed that students from SMK Accounting has higest mean rank value.Keywords; Asset, Liabilities, Capital and Accounting Students
PENGARUH RETRIBUSI SAMPAH, RETRIBUSI PARKIR DAN RETRIBUSI TERMINAL TERHADAP PENDAPATAN ASLI DAERAH (PAD) KOTA PEKALONGAN SE., M.Si, Drs Usamah
Majalah Neraca Vol 7, No 2 (2011): Majalah Neraca
Publisher : STIE Muhammadiyah Pekalonga

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Abstract

Regional autonomy demands self-reliance in regional funding, the local government should optimize revenue to finance day-to-day activities of the area. In 2010, an increase in personnel expenditure rose to 99 percent and stagnant funding in other sectors. While acceptance of the PAD sector levies each year fluctuated annually, primarily to levy waste never reaches the target during the last 10 years. Parking levy does not reach the target by 2010 and increase revenue levy terminal after switching the location of the highway Dr, Soetomo street to the Gamers pantura streets in 2002. This study aimed to determine the effect of garbage fees, parking fees and terminal charges against PAD town of Pekalongan.The research method used is multiple regression analysis. The data sources used are secondary data in the form of reports and the realization of the target annual revenue from the years 2001-2010. The data obtained from the Dinas Pendapatan Pengelolaan Keuangan dan aset daerah (DPPKAD) town of Pekalongan. The results of this study showed each of the waste levy, parking fees and terminal charges no significant effect on PAD. While jointly levy garbage, parking fees and terminal charges have a significant effect on PAD. The results of this evaluation is expected to be material in terms of government revenue so that revenue levies can be further optimized.Wordkeys : PAD, waste levy, parking fees and terminal char
ANALISIS IMBAL HASIL PADA PRODUK BERAKAD BAGI HASIL PERBANKAN SYARIAH INDONESIA Ak, Yohani SE,. M.Si
Majalah Neraca Vol 7, No 2 (2011): Majalah Neraca
Publisher : STIE Muhammadiyah Pekalonga

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Abstract

This research has a purpose to analyze the deferences of return sharing product  at indonesian islamic banking. The statistic method used to test on the research hypothesis is Independent t test. To analyzed the data using secondary data.  Sample of this research consist two bank, Sharia Mandiri Banking and Muammalat Banking. Its listed at www,muamalatbank.com and www.syariah mandiri.co.id from  2002 – 2010 with times series. The result of these study with level of significance 5% independent t test show that: (1) return between of Muamalat Banking and Syariah Mandiri Banking statistically it’snot different significantly. Its mean that the return  for sharia product is not influenced by the history and the old age of Islamic banks.Keyword : Sharia Product, Return, ROE
ANALISIS PENGARUH PERIKLANAN DAN ATRIBUT PRODUK TERHADAP KEPUTUSAN MEMBELI PRODUK SARIMI INSTAN STUDI KASUS DI KOTA PEKALONGAN SE., M.Si, Retnowati; Shofiyuddin, M.
Majalah Neraca Vol 8, No 1 (2012): Majalah Neraca
Publisher : STIE Muhammadiyah Pekalonga

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Abstract

This research entiled “The Influence of Analysis Advertising and Product Attribute toward Purchasing Decisions Sarimi  Instan Product on Pekalongan City. The aim of this research is to know and to analyze the influence of availability advertising and product attribute sarimi instan product toward purchasing decisions either partially and simultanously. The data which be used are the primer (using questionary) and secondary data, based on accindental sampling method and purposive sampling Method.  This research used validity test and reability test, then analyze using multiple regression tehnique to test the hypothesis with F test and t test. The result of the research showed that availability is significant influence variable advertising and product attribute sarimi instan product toward purchasing decisions either partially or simultanously, while the purchasing decisions the product sarimi instan can be explained by variable advertising and product attribute is 99 %.Keyword : advertising, product attribute, purchasing decisions.
PENGARUH RASIO CAMEL TERHADAP PERTUMBUHAN LABA (Studi pada Bank GO Publik yang Terdaftar di BEI Periode 2007 – 2010) Purnomo, SE., M.Si, Djauhar Edi
Majalah Neraca Vol 8, No 1 (2012): Majalah Neraca
Publisher : STIE Muhammadiyah Pekalonga

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Abstract

This research aims to examine the influence of CAMEL ratios with earnings growth. Ratios that was applied in this research are : CAR, NPL, NPM, BO/PO and LDR.The population in this research are all of banking firsm listed in Indonesian stock Exchange 2007 – 2010. Total sample in this research are 23 banking firms that selected with purposive sampling. Independent variable in this research are : CAR (Capital Adequacy Ratio), NPL (Non Performing Loan), NPM (Net Profit Margin), BO/PO (Operational Expenses to Operational Revenue), LDR (Loan to Deposit Ratio). Dependent variable in this research is earning growth. Data analyzed with classic assumption test and hypothetical testing with multiple regression models.The results of this research indicates that NPM and LDR variable had positive influence to earning growth. BO/PO variable had negative influence to earning growth. CAR and NPL variable had not influence to earning growth. Keywords : CAMEL Ratios, earning growth.
ANALISIS RISIKO PADA PRODUK BERAKAD BAGI HASIL PERBANKAN SYARIAH INDONESIA SE, M.Si, Ak, Yohani
Majalah Neraca Vol 8, No 1 (2012): Majalah Neraca
Publisher : STIE Muhammadiyah Pekalonga

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This research has a purpose to analyze the deferences of risk –sharing product  at indonesian islamic banking. The statistic method used to test on the research hypothesis is Independent t test. To analyzed the data using secondary data.  Sample of this research consist two bank, Sharia Mandiri Banking and Muammalat Banking. Its listed at www,muamalatbank.com and www.syariah mandiri.co.id from  2002 – 2011 with times series. The result of these study  with level of significance 5% uji independent t test show that (1) risk financing between of Muamalat Banking and Syariah Mandiri Banking statistically it’snot different significantly. (2) risk of return on mudaraba financing and capital at Muamalat Banking  lower than Mandiri Syariah Banking. Its mean that the risk financing  for sharia product is not influenced by the history and the old age of Islamic banks, but the mudharba return on Muamalat Banking more stable so risk of return smaller.Keyword : Sharia Product, Financing risk, Return Risk
PERAN GAYA KEPEMIMPINAN DAN KULTUR ORGANISASIONAL TERHADAP KEEFEKTIFAN PARTISIPASI ANGGARAN DALAM PENINGKATAN KINERJA MANAJERIAL HIDAYAH, SE,Ak, RINI; PURNASARI, SE, Msi, DEWI
Majalah Neraca Vol 8, No 1 (2012): Majalah Neraca
Publisher : STIE Muhammadiyah Pekalonga

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Abstract

Penelitian ini merupakan penelitian mengenai “Peran Gaya Kepemimpinan dan Kultur Organisasional Terhadap Keefektifan Partisipasi Anggaran Dalam Peningkatan Kinerja Manajerial. Tujuan penelitian ini adalah untuk menemukan bukti empiris tentang (a) hubungan yang signifikan antara partisipasi anggaran dan kinerja manajerial; (b) gaya kepemimpinan dapat menjadi moderasi hubungan antara partisipasi anggaran dan kinerja manajerial; dan(c) kultur organisasional dapat menjadi moderasi hubungan antara partisipasi anggaran dan kinerja manajerial.Responden penelitian ini Kepala Bagian Rumah Sakit di Kota dan Kabupaten Pekalongan dengan jumlah responden sebanyak 34 orang. Pengumpulan data dngan daftar pertanyaan yang diadopsi dari peneliti terdahulu. Data yang dikumpulkan diolah dengan menggunakan regresi linier sederhana, dan moderating regression analysis (MRA). Hasil penelitian adalah (1) terdapat pengaruh dan hubungan negatif yang signifikan antara kinerja manajerial dan partisipasi anggaran, (2) pengaruh gaya kepemimpinan terhadap hubungan kinerja manajerial dan partisipasi anggaran adalah tidak signifikan, dan (3) pengaruh kultur organisasional terhadap hubungan antarapartisipiasi anggaran dan kinerja manajerial adalah signifikan.Kata kunci : gaya kepemimpinan, kultur organisasional, partisipasi anggaran, dan kinerja manajerial.
ANALISIS PENGARUH UKURAN BANK SYARIAH, PROFITABILITAS DAN LEVERAGE TERHADAP PENGUNGKAPAN LAPORAN KEUANGAN TAHUN 2006-2011 (Studi Empiris Pada Bank Syariah di Indonesia) Prastika, Nurhikmah Esti
Majalah Neraca Vol 8, No 2 (2012): Majalah Neraca
Publisher : STIE Muhammadiyah Pekalonga

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Tujuan dari penelitian ini adalah untuk memberikan bukti empiris pengaruh ukuran bank syariah, pembiayaan bank syariah, profitabilitas dan leverage terhadap pengungkapan laporan keuangan bank syariah tahun 2006-2011. Data yang digunakan dalam  penelitian ini adalah data sekunder berupa data dari laporan keuangan tahunan bank syariah  tahun 2006-2011 yang diperoleh dari laporan tahunan bank syariah. Sampel penelitian ini adalah 10 bank Syariah yang terdapat di Indonesia. Sampel diambil menggunakan  metode  purposive sampling  dan  yang  memenuhi kriteria  pemilihan sampel.  Indeks pengungkapan yang terdiri dari 45 item pengungkapan wajib disusun untuk mengukur  pengungkapan wajib pada laporan keuangan tahunan masing-masing bank syariah. Metode  yang digunakan untuk menguji hipotesis penelitian ini adalah regresi linear berganda. Hasil penelitian ini menunjukkan bahwa semua variabel independen tidak memiliki pengaruh yang positif dan signifikan terhadap variabel dependen. Ukuran bank syariah tidak  memiliki pengaruh yang positif dan signifikan terhadap tingkat pengungkapan bank syariah. Demikian pula dengan profitabilitas dan  leverage tidak  memiliki pengaruh yang signifikan terhadap tingkat pengungkapan di bank syariah. Kata kunci:  laporan keuangan, pengungkapan, ukuran Bank Syariah, Profitabilitas, Leverage.
PENGARUH PENDAPATAN PAJAK REKLAME DAN PENINGKATAN PENDAPATAN SEKTOR PAJAK TERHADAP PENDAPATAN ASLI DAERAH (PAD) DI KOTA PEKALONGAN Yusuf, SE., M.Si, Muhammad
Majalah Neraca Vol 8, No 2 (2012): Majalah Neraca
Publisher : STIE Muhammadiyah Pekalonga

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Abstract

Dalam membiayai pembangunan salah satu sumber penerimaan pemerintah daerah adalah dari sektor pajak dan retribusi. Tujuan penelitian ini adalah untuk membuktikan secara empiris pengaruh pendapatan pajak reklame dan peningkatan pendapatan sektor pajak terhadap pendapatan asli daerah di Kota Pekalongan. Hasil penelitian menunjukkan bahwa pajak reklame berpengaruh signifikan terhadap Pendapatan Asli Daerah dan peningkatan sektor pajak reklame berpengaruh signifikan terhadap Pendapatan Asli Daerah.Kata Kunci : pajak, pendapatan,  pendapatan asli daerah
ANALISIS FAKTOR-FAKTOR YANG MENJADI PERTIMBANGAN NASABAH DALAM MENGGUNAKAN JASA BANK SYARIAH (Studi Empiris Pada Nasabah Bank Syariah Mandiri Cabang Purwokerto) SE, Parno
Majalah Neraca Vol 8, No 2 (2012): Majalah Neraca
Publisher : STIE Muhammadiyah Pekalonga

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Abstract

The research was conducted at Bank Syariah Mandiri Branch of Purwokerto. The research entitled “Analysis of Factors Becoming Consideration in Using The Bank Syariah Mandiri Service (A Case Study on The Consumers of Bank Syariah Mandiri Branch of Purwokerto).This research aims at analyzing which factor most dominant for the customers in using the services offered by the Bank Syariah Mandiri Branch of Purwokerto and then to investigate whether there are relationship between each respondent characteristic with each factor becoming consideration in using the service of the Bank Syariah Mandiri. The population are consumers who save fund at the Bank Syariah Mandiri Branch of Purwokerto and the sample size consist of 90 respondent. The research employs simple random sampling technique. Data analytical method applies descriptive analysis, cross-tab ( X2), and factor analysis.Based on the empirical data analysis it can be concluded that factors which are dominant becoming consideration for the consumers in using the Bank Syariah Mandiri Branch of Purwokerto are those related to the attributes of the syariah consisting of the five factors: existence of prohibition to interest, sharing holder system which make more calm, Islamic law principle in every practice of banking transaction, investment/defrayal of the Bank Syariah Mandiri for the Islamic lawful business, and joint in transaction of syariah banking. Finally, it is proved that there are significant relation between the customers characteristic consisting of gender, age, status, education, and the product saving (Tabungan BSM, Tabungan Mabrur, Saving Deposit BSM, Giro BSM) with factors becoming consideration of the consumers in using the Bank Syariah Mandiri Branch of Purwokerto.   Keywords: Syariah Bank, Consumer Behavior, Factor, Consideration

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