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AKSES: Jurnal Ekonomi dan Bisnis
Published by Universitas Wahid Hasyim Semarang
ISSN : 19074433     EISSN : 26139170     DOI : http://dx.doi.org/10.31942/akses
Core Subject : Economy,
Economics, Econometrics & Finance
AKSES: Jurnal Ekonomi dan Bisnis is a peer-reviewed journal which is published by Islamic Faculty Wahid Hasyim Semarang incorporate with the scholars association, is scientific journal in the field of economic studies published by Economic Faculty, Wahid Hasyim University, Semarang, Indonesia. It is a semi-annual journal published in April and October for the developing the scientific ethos. The editors receive scientific articles in the form of conceptual script or unpublished research results or other scientific publications related to Economic themes which cover Accounting, Finance, Marketing, also Behavioral Economics, and Management.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 188 Documents
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UNDERSTANDING THE COLLETION AND DISTRIBUTION OF ZAKAT DURING COVID-19 PANDEMIC Syafaat Muhari
AKSES: Jurnal Ekonomi dan Bisnis Vol 18, No 1 (2023): AKSES: JURNAL EKONOMI DAN BISNIS
Publisher : Universitas Wahid Hasyim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31942/akses.v18i1.8682

Abstract

This research is expected to be able to provide a good understanding of the behavior of zakat collection from the public and how zakat institutions distribute the zakat. This study uses a quantitative method using panel data and samples from five zakat institutions in Indonesia, such as the National Zakat Agency (Baznas), Rumah Zakat, Rumah Yatim, Dompet Dhuafa, and Inisiatif Zakat Indonesia. Furthermore, the ZIS collection and distribution data that will be analyzed is annual data for the period 2018 to 2021. The results of this study show that the performance of ZIS collection has continued to show a positive trend during covid-19 pandemic, which indicates that ZIS receipts from muzakki are not affected by economic conditions. However, there have been a number of changes of ZIS distribution because it need to prioritize asnaf of fakir, misin, and fisabilillah in order to recover economic conditions due to Covid-19.
DISPARITIES CSR IMPLEMENTATION IN DEVELOPING COUNTRIES: CSR PRACTICES IN STATE-OWNED COMPANIES AT THE INDONESIAN STOCK EXCHANGE Nor Hadi; Khanifah Khanifah; Agus Triyani
AKSES: Jurnal Ekonomi dan Bisnis Vol 18, No 1 (2023): AKSES: JURNAL EKONOMI DAN BISNIS
Publisher : Universitas Wahid Hasyim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31942/akses.v18i1.8683

Abstract

Corporations have yet to maximally realize their social responsibility in Indonesia. This study seeks to understand companies' reporting of their corporate social responsibility (CSR) programs, as well as investigate the optimal forms and strategies for CRS. Primary and secondary data were collected; the former through interviews with ten corporate actors (CEOs and CSR directors), and the latter through a reading of corporations' annual reports for 2019. Analysis shows that an economic rationale, oriented towards calculating the costs and benefits of programs, is one major reason for CSR falling short of its potential. Further exacerbating the issue, lax government regulations have given corporations significant space in interpreting the best practices. To ensure optimal CSR implementation, an integrated support system may be used, one capable of pressuring corporations through the threat of litigation. Such an integrated support system model would enable government development programs to be integrated with CSR, and to be realized synergistically and sustainably. This article is limited to the perspectives of external stakeholders (governmental, non-governmental, and community actors), and thus further research is necessary to uncover internal perspectives and achieve a more comprehensive understanding.
MEKANISME AKAD MURABAHAH DALAM PEMBIAYAAN DI BAITUL MALL WA-TANWIL Muhammad Ulil Abshor
AKSES: Jurnal Ekonomi dan Bisnis Vol 18, No 1 (2023): AKSES: JURNAL EKONOMI DAN BISNIS
Publisher : Universitas Wahid Hasyim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31942/akses.v18i1.8684

Abstract

The world of banking is a financial institution that is in the midst of society, the existen of public financial institutions makes it easier for them to start saving, borrowing money and other needs. Baitul Mal Wat Tamil is a financial institution that is under the corporative and is engaged in the micro community, many people use BMT services to meet their daily needs, especially small and medium communities. In this study, the authors aim to explain how the murabahah financing mechanism implemented in BMT consists of the submission process, requirements and how to overcome problematic financing. Abstrak Dunia perbankan merupakan lembaga keuangan yang berada di tengah-tengah masyarakat, adanya lembaga keuangan masyarakat semakin di mudahkan mulai dari menabung, meminjam uang dan kebutuhan yang lain. Baitul Mall Wattamwil adalah lembaga keuangan yang berada di bawah koperasi dan bergerak di bidang masyarakat mikro, banyak masyarakat yang menggunakan jasa BMT dalam memenuhi kebutuhan sehari-harinya terutama masyarakat kecil menengah. Pada penelitian ini penulis bertujuan untuk menjelaskan bagimana mekanisme pembiayaan murabahah yang di terapkan di BMT terdiri dari proses pengajuan, persyaratan serta bagaimana cara mengatasi pembiyaan bermasalah.
LAZISMU KENDAL: Problem Analysis and Fundraising Strategy Baharudin Baharudin; Nurudin Nurudin; Faisal Amarsah
AKSES: Jurnal Ekonomi dan Bisnis Vol 18, No 1 (2023): AKSES: JURNAL EKONOMI DAN BISNIS
Publisher : Universitas Wahid Hasyim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31942/akses.v18i1.8756

Abstract

The results of the pre-research show that the collection of zakat, infaq and shodaqoh Lazismu Kendal funds has experienced several problems. Among them, minimal regional employees and not knowing the location of Lazismu Kendal. Researchers used a qualitative method with descriptive analysis. The results of the study explained that Lazismu Kendal has two fundraising strategies, namely direct fundraising and indirect fundraising. The results of the strategy that has been implemented can be effective. This is according to data on zakat funds for 2016-2019 which has experienced a significant increase
Covid-19 and Efficiency in Zakat Institutions: Evidence from Indonesia Muhammad Syamsul Bahri; Evania Herindar; Aam Slamet Rusydiana
AKSES: Jurnal Ekonomi dan Bisnis Vol 18, No 1 (2023): AKSES: JURNAL EKONOMI DAN BISNIS
Publisher : Universitas Wahid Hasyim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31942/akses.v18i1.8757

Abstract

This study aims to investigate the efficiency of Zakat institutions in Indonesia. To examine the efficiency of Zakat institutions, we employed the Data Envelopment Analysis method. The objects in this study are 17 Zakat institutions in Indonesia, classified into two: public Zakat institutions and private Zakat institutions. The data in this study comes from the annual reports of 17 Zakat institutions in Indonesia during the 2014-2020 period. The input variables in this study include salaries expense, operational expense, and total assets. The output variables in this study include Zakat collected and Zakat distributed. The results of this study indicate that during 2014-2020, the efficiency of Zakat institutions has a fluctuating trend. In 2014-2016, public Zakat institutions experienced a successive increase in efficiency before experiencing a decline in the 2017-2018 period. Efficiency of public Zakat institutions increased again from 2018 to 2019 but stagnated in the 2019-2020 period. In contrast, efficiency of private Zakat institutions decreased successively during the 2014-2016 period and experienced a slight increase in 2017 before declining again in 2018. However, private Zakat institutions experienced a significant increase in the 2018-2020 period. This study also reveals that private Zakat institutions are generally more efficient in managing inputs and maximizing desired outputs than public Zakat institutions. Moreover, to portray the efficiency level of Zakat institutions during Covid-19, we analyze the efficiency level of Zakat institutions in Indonesia in the 2019-2020 period as a whole. The results of this study found that overall, Zakat institutions in Indonesia experienced a significant trend of increasing efficiency value.
Pengaruh Price Earning Ratio, Firm Size, Liquidity, dan Operating Cash Flow terhadap Stock Return Indrati, Menik; Hartati, Siti Annisa
AKSES: Jurnal Ekonomi dan Bisnis Vol 19, No 1 (2024): AKSES: JURNAL EKONOMI DAN BISNIS
Publisher : Universitas Wahid Hasyim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31942/akses.v19i1.11886

Abstract

Tujuan dari penlitian ini untuk menganalisis pengaruh Price Earning Ratio, Firm Size, Liquidity, serta Operating Cash Flow terhadap Stock Return. Terdapat empat variabel independen yang digunakan pada penelitian ini, yaitu Price Earning Ratio yang diproksikan dengan PER, Firm Size yang diproksikan dengan Size, Liquidity yang diproksikan dengan Current Ratio (CR), dan Operating Cash Flow yang diproksikan dengan OCF. Serta satu variabel independen yaitu Stock Return yang diproksikan dengan SR. Terdapat 16 dari total 30 perusahaan yang dapat memenuhi kriteria sampel pada perusahaan transportasi dan logistik yang tercatat dalam Bursa Efek Indonesia (BEI) selama tahun 2019-2021. Hasil dari penelitian ini membuktikan bahwa variabel Price Earning Ratio, Liquidity, serta Operating Cash Flow berdampak positif terhadap Stock Return. Sedangkan variabel Firm Size berdampak negatif terhadap Stock Return. Penelitian ini dapat berguna bagi suatu perusahaan agar mampu menjaga performa perusahaan tersebut guna memenuhi harapan para investor dalam memberikan retrun saham. Serta bagi para investor agar lebih cermat saat mengambil keputusan dalam berinvestasi untuk mencapai return saham yang diharapkan.Kata kunci: Arus Kas Aktivitas Operasi, Likuiditas, Pengembalian Saham, Price Earning Ratio, Ukuran Perusahaan
Determinan Faktor Non-Financial Perusahaan terhadap Financial Performance Antika, Rindi; Kinasih, Hayu Wikan
AKSES: Jurnal Ekonomi dan Bisnis Vol 18, No 2 (2023): AKSES: JURNAL EKONOMI DAN BISNIS
Publisher : Universitas Wahid Hasyim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31942/akses.v18i2.10122

Abstract

The purpose of this research is to determine the influence of company non-financial factors, namely Environmental Performance and Corporate Social Responsibility, on Financial Performance. The population used in this research is all companies indexed by IDX-IC in 2019-2021. The sample in this research was obtained using a purposive sampling method and obtained a total of 80 observation data. The data used is secondary data and the analysis technique used is multiple linear regression analysis. The research results show that Environmental Performance has an effect on Financial Performance, while Corporate Social Responsibility has no effect on Financial Performance.Keywords: Environmental Performance; Corporate Social Responsibility; Financial Performance.
Analisis Faktor-Faktor yang Mempengaruhi Pertumbuhan Ekonomi di Jawa Tengah: Pendekatan Metode LSDVC Arrafi, Muhamad Faiz; Mukhsinun, Mukhsinun; Al Faqih, Nur Iman Hakim
AKSES: Jurnal Ekonomi dan Bisnis Vol 19, No 1 (2024): AKSES: JURNAL EKONOMI DAN BISNIS
Publisher : Universitas Wahid Hasyim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31942/akses.v19i1.11891

Abstract

This study analyses the effect of human development index, inflation, unemployment and district/city minimum wage on gross regional domestic product (GDP) using the Least Squares Dummy Variable Corrected (LSDVC) approach. Using annual panel data from 35 districts and cities in Central Java province for the period 20016-2021. The empirical results show that the variables of human development index and district / city minimum wage have a positive effect on GRDP, indicating that a higher human development index and district / city minimum wage can increase economic growth. In addition, the inflation variable has no effect on GRDP and the unemployment variable has a negative effect, increasing unemployment can reduce the rate of economic growth. These results provide implications for policy makers to understand the factors that influence economic growth in improving regional development.Keyword: HDI, Inflation, Unemployment, district minimum wage, GRDP, LSDVC AbstrakPenelitian ini menganalisis pengaruh indeks pembangunan manusia, inflasi, pengangguran dan upah minimum kabupaten/kota terhadap produk domestik regional bruto (pdrb) dengan menggunakan pendekatan Least Squares Dummy Variable Corrected (LSDVC). Menggunakan data panel tahunan dari 35 kabupaten dan kota di provinsi jawa tengah selama periode 20016-2021. Hasil empiris menunjukan bahwa variabel indeks pembangunan manusia dan upah minimum kabupaten/kota berpengaruh positif terhadap PDRB, menunjukan bahwa indeks pembangunan manusia dan upah minimum kabupaten/kota yang lebih tinggi mampu meningkatkan pertumbuhan ekonomi. Selain itu, variabel inflasi tidak berpengaruh terhadap PDRB dan variabel pengangguran berpengaruh negatif, pengangguran yang meningkat mampu menurunkan laju pertumbuhan ekonomi. Hasil ini memberikan implikasi bagi pembuat kebijakan untuk memahami faktor-faktor yang mempengaruhi pertumbuhan ekonomi dalam meningkatkan pembangunan daerah. Kata kunci: IPM, Inflasi, Pengangguran, UMK, PDRB, LSDVC.
Pengaruh Kepuasan Kerja dan Komitmen Organisasi terhadap Kinerja Karyawan dengan Organizational Citizenship Behavior (OCB) sebagai Variabel Intervening Pada Tenaga Penjualan Aminudin, Achmad; Budiarti, Yuli; Indarto, Indarto
AKSES: Jurnal Ekonomi dan Bisnis Vol 18, No 2 (2023): AKSES: JURNAL EKONOMI DAN BISNIS
Publisher : Universitas Wahid Hasyim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31942/akses.v18i2.10130

Abstract

Penelitian ini dilatar belakangi oleh adanya suatu permasalahan belum tercapainya secara optimal kinerja karyawan yang sesuai dengan kemampuan dan standar kompetensi yang telah ditetapkan sehingga tidak bisa memenuhi target kerja yang telah ditetapkan. Penelitian ini bertujuan untuk menganalisis pengaruh kepuasan kerja dan komitmen organisasi  terhadap kinerja karyawan dengan OCB sebagai variabel intervening. Penelitian ini menggunakan pendekatan kuantitatif. Populasi dalam penelitian ini adalah 58 responden. Sampel yang digunakan adalah dengan teknik purposive sampling. Jenis data yang digunakan adalah data primer. Teknik pengumpulan data dengan menggunakan kuesioner. Teknik analisis data yang digunakan dengan teknik analisis regresi linier berganda. Kesimpulan pada penelitian ini adalah kepuasan kerja berpengaruh positif dan signifikan terhadap kinerja karyawan. Komitmen organisasi berpengaruh positif dan signifikan terhadap kinerja karyawan. kepuasan kerja berpengaruh positif dan signifikan terhadap OCB. Komitmen organisasi berpengaruh positif dan signifikan terhadap OCB. OCB berpengaruh positif dan signifikan terhadap kinerja karyawan.Kata kunci: kepuasan kerja, kinerja karyawan, komitmen organisasi, OCB
Pengaruh Intellectual Capital, Enterprise Risk Management, dan Good Corporate Governance terhadap Nilai Perusahaan Sari, Putri Indah; Gantino, Rilla
AKSES: Jurnal Ekonomi dan Bisnis Vol 19, No 1 (2024): AKSES: JURNAL EKONOMI DAN BISNIS
Publisher : Universitas Wahid Hasyim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31942/akses.v19i1.11887

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Intellectual Capital (IC), Enterprise Risk Management (ERM), dan Good Corporate Governance (GCG) terhadap Nilai Perusahaan pada perusahaan yang terdaftar di Indeks LQ45 periode 2017 – 2021. Dalam penelitian ini Intellectual Capital (IC) diproksikan dengan VAIC™, Enterprise Risk Management (ERM) diproksikan dengan ERMDI, dan Good Corporate Governance (GCG) diproksikan dengan IPCG. Sedangkan nilai perusahaan diproksikan menggunakan Tobin’s Q dengan rumus membandingkan nilai pasar ekuitas (MVE) ditambah total liabilitas (utang) terhadap total aset. Teknik pengambilan sampel dalam penelitian ini menggunakan teknik purposive sampling. Terdapat 24 perusahaan yang terdaftar di LQ45 periode 2017 – 2021 yang dijadikan sampel dalam penelitian ini. Jenis data yang digunakan adalah data kuantitatif yang bersumber dari data sekunder yang bersumber dari laporan keuangan dan laporan tahunan. Metode analisis data yang digunakan adalah analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa Intellectual Capital (IC), Enterprise Risk Management (ERM), dan Good Corporate Governance (GCG) secara simultan berpengaruh terhadap Nilai Perusahaan. Secara parsial Intellectual Capital (IC) berpengaruh positif terhadap Nilai Perusahaan. Sementara itu Enterprise Risk Management (ERM) dan Good Corporate Governance (GCG) secara parsial tidak berpengaruh terhadap Nilai Perusahaan.Kata Kunci: Manajemen Risiko Perusahaan, Nilai Perusahaan, Tata Kelola Perusahaan yang Baik, Modal Intelektual

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