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AKSES: Jurnal Ekonomi dan Bisnis

AKSES
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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 The editors receive scientific articles in the form of conceptual script or unpublished research results or other scientific publications related to Economic themes which cover Accounting, Finance, Marketing, also Behavioral Economics, and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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Analisis Faktor-Faktor Yang Mempengaruhi Luas Pengungkapan Sukarela Laporan Keuangan Tahunan M. Khoirul Mubarok; Khanifah khanifah; Atieq Amjadallah Alfi
AKSES: Jurnal Ekonomi dan Bisnis Vol 10, No 19 (2015)
Publisher : Universitas Wahid Hasyim

This study aims to analyze the factors of voluntary disclosure of annual financial statementsin manufacturing companies listed on the stock exchange Indonesia period 2010-2013.Factors affecting voluntary disclosure are represented by six independent variables andvoluntary disclosure being the dependent variable. Data from this study were obtained fromannual reports of manufacturing firms taken from Indonesia Stock Exchange and IndonesiaCapital Market Directory. The population of this study are manufacturing companies listedon the Indonesia Stock Exchange during 2010-2013 as many as 152 companies that issuedannual reports in a row. Determination of sample using purposive sampling method. The typeof data used is secondary data with media in the form of financial statements ofmanufacturing companies. Data analysis tool used is multiple regression analysis (multipleregression). The result of this research shows that profitability ratio, leverage ratio andrentability ratio do not positively influence, while size with significance value 0.050, publicshare ownership with significance value 0.008 and managerial share ownership withsignificance value 0.013 have positive and significant influence to the completeness of thevoluntary disclosure in the company's annual report.Keywords: profitability, leverage, rentability, size, public share ownership, managerialshare ownership.

ANALISIS DEPOSITO MUDHARABAH BANK SYARIAH DI INDONESIA Tahun 2012 - 2016 Yepri Endika
AKSES: Jurnal Ekonomi dan Bisnis Vol 12, No 24 (2017): AKSES: JURNAL EKONOMI DAN BISNIS
Publisher : Universitas Wahid Hasyim

Abstract This study is entitled "Analysis of Bank Syariah Mudharabah deposits in Indonesia Year 2012 - 2016". This study aims to analyze the factors that influence the development of the collection of Mudharabah deposits at Bank Syariah in Indonesia January 2012 to December 2016. The analysis model is a model of Autoregresive Distributed Leg (ARDL), with time series data on January 2012 to December 2016 sourced from Statistics Indonesia, the Financial Services Authority and Bank Indonesia. Statistical testing include t-test, F test and R-square (coefficient) and test the classical assumption of Heteroskedastity and autocorrelation. Based on the test results F External and Internal Factors (Variable Spread, Production and Inflation Index, Rupiah exchange rate variable, the gold price and the Indonesian Sharia Stock Index) on a long-term significant influence amounted to 95,91 % against Mudharabah deposits. In the short term a significant influence amounted to 48,5% against against Mudharabah deposits. T test results variable Inflation, Production Index (t, t-1, t-2), Exchange Rate, and ISSI (t-1) in the short term a significant influence on the accumulation of Mudharabah deposits and other variables are not significant. Keywords: Mudharabah, ARDL, Spread, ProductIndex, Inflation, Exchange Rates. Abstrak Penelitian ini berjudul “Analisis Deposito Mudharabah Bank Syariah di Indonesia Tahun 2012 - 2016”. Penelitian ini bertujuan untuk menganalisis faktor-faktor yang mempengaruhi perkembangan pengumpulan Deposito Mudharabah pada Bank Syariah di Indonesia bulan Januari 2012 sampai Desember 2016. Model analisis yang digunakan adalah model Autoregresive Distributed Leg (ARDL), dengan data time series Januari 2012 sampai Desember 2016 yang bersumber dari Badan Pusat Statistik Indonesia, Bursa Efek Indonesia, Otoritas Jasa Keuangan dan Bank Indonesia. Pengujian statistik yang digunakan meliputi uji t, Uji Wald, uji F dan R-square (koefisien determinasi) serta uji asumsi klasik yaitu Heteroskedastisitas, Autokorelasi dan Normalitas. Berdasarkan Hasil Uji F Faktor Eksternal dan Internal (variabel Spread, Produksi Indek dan Inflasi, variabel Kurs Rupiah, Harga Emas dan Indek ISSI) pada jangka panjang berpengaruh signifikan sebesar 95,91 % terhadap terhadap Deposito Mudharabah. Dalam jangka pendek berpengaruh signifikan sebesar 48,5 % terhadap Deposito Mudharabah. Dari hasil Uji t variabel Inflasi, Produksi Indek (t, t-1, t-2), Kurs Rupiah, ISSI (t-1) dalam jangka pendek mempunyai pengaruh yang signifikan teradap penghimpunan deposito mudharabah dan variabel lainnya yang tidak berpengauh secara signifikan. Kata Kunci: Mudharabah, ARDL, Spread, Produk Indeks, Inflasi, Kurs

SIKLUS BISNIS, KEPEMILIKAN TERKONSENTRASI, LEVERAGE, DAN KINERJA PERUSAHAAN Diyan Lestari
AKSES: Jurnal Ekonomi dan Bisnis Vol 12, No 23 (2017): AKSES: JURNAL EKONOMI DAN BISNIS
Publisher : Universitas Wahid Hasyim

AbstractFirm performance is a measurement tool to evaluate and analyze the firm ability in managing and creating its sustanaibility. The aim of this study is to analyze the effect of business cycle, leverage, and ownership concentration on firm performance. Business cycle represents the economy condition which is expected to be condusive and have positive effect on firm performance. Another important indicator is the firm stock holder proportion which represents the corporate governance of a company and the degree of firm optimal capital structure that are expected can increasing the firm performance. The pooling regression is used to analyze the effect of business cycle, concentration ownership, and leverage on firm perfomance. This study analyze manufacturing companies that listed in Indonesia Stock Exchange from 2009 to 2016. According to BPS (Badan Pusat Statistik), manufacture sector contributes 20% on Indonesian GDP in 2013. The result of this study is the conclusion that GDP growth (one of business cycle indicators) and leverage have positive effect on firm performance, while ownership concentration has negative effect on firm performance. Keywords: business cycle, ownership concentration, leverage, firm performance AbstrakKinerja perusahaan merupakan salah satu indikator keberhasilan dalam melakukan pengelolaan perusahaan. Penelitian ini bertujuan untuk menguji pengaruh siklus bisnis, leverage, dan kepemilikan terkonsentrasi terhadap kinerja perusahaan. Siklus bisnis merupakan representasi dari kondisi ekonomi, di mana diharapkan kondisi siklus bisnis yang bagus, apakah dalam kondisi ekspansi maupun pada posisi puncak juga akan memberikan pengaruh positif terhadap kinerja perusahaan. Selain itu, proporsi kepemilikan perusahaan yang merupakan cerminan dari tata kelola perusahaan (corporate governance) dan komposisi struktur modal yang optimal diharapkan dapat meningkatkan kinerja perusahaan. Penelitian ini menggunakan data panel, mengkaji perusahaan manufaktur yang terdaftar pada Bursa Efek Indonesia dari tahun 2009 sampai dengan 2016 (di mana perusahaan manufaktur memberikan kontribusi yang cukup besar terhadap GDP Indonesia, yaitu sekitar 20% di tahun 2013). Hasil penelitian ini menyatakan bahwa pertumbuhan GDP growth (salah satu indikator dari siklus bisnis) dan leverage berpengaruh positif dan signifikan terhadap kinerja perusahaan, sedangkan kepemilikan terkonsentrasi berpengaruh negatif terhadap kinerja perusahaan. Kata kunci: siklus bisnis, kepemilikan terkonsentrasi, leverage, kinerja perusahaan

AKSI BELA ISLAM 212 DAN DAMPAKNYA TERHADAP PASAR MODAL SYARIAH Muhammad Agus Fauzi
AKSES: Jurnal Ekonomi dan Bisnis Vol 12, No 23 (2017): AKSES: JURNAL EKONOMI DAN BISNIS
Publisher : Universitas Wahid Hasyim

AbstractThis study was conducted to examine the sharia capital market respond to the turmoil that occurred in Aksi Bela Islam 212. The research uses paired sample t-test, in this case it took a sample of sharia-listed stocks at the Jakarta Islamic Index (JII). The results showed that the volume of Islamic stock transactions experi-enced a difference before and after Aksi Bela Islam 212 which is the rising trend after the action. Meanwhile, there is no difference in Sharia stock returns. Thus, it can be concluded that before Aksi Bela Islam 212, some sharia-share inves- tors tended to hold their stocks while others remained in a rational transaction and kept the profits as top priority in the transactions. Keywords: Sharia Capital Market, Sharia Shares, Aksi Bela Islam 212AbstrakPenelitian ini dilakukan untuk mengkaji apakah pasar modal syariah memberikan respon terhadap gejolak yang terjadi pada aksi bela Islam 212. Untuk mengkaji hal tersebut, maka penelitian ini menggunakan uji paired sam- ple t-test, yang dalam hal ini diambil sampel berupa saham-saham syariah yang terdaftar di Jakarta Islamic Index (JII). Hasil penelitian menunjukkan bahwa volume transaksi saham syariah mengalami perbedaan antara sebelum dan sesudah aksi bela Islam 212 dengan tren meningkat setelah aksi. Sementara itu, return saham syariah tidak mengal- ami perbedaan. Dengan demikian, dapat disimpulkan bahwa sebelum aksi bela Islam 212, sebagian investor saham syariah cenderung untuk menahan saham yang mereka miliki, sedangkan sebagian yang lain tetap melakukan transaksi secara rasional sehingga laba tetap menjadi prioritas utama dalam transaksi yang dilakukan.Kata Kunci: Pasar Modal Syariah, Saham Syariah, Aksi Bela Islam 212

ANALISIS PENGARUH DIVERSIFIKASI PRODUK DAN HARGA TERHADAP KEPUTUSAN PEMBELIAN PADA UKM GULA KELAPA Danis Imam Bachtiar
AKSES: Jurnal Ekonomi dan Bisnis Vol 10, No 19 (2015)
Publisher : Universitas Wahid Hasyim

In the discussion of this study, the problem is how much influence the product and pricediversification of purchasing decisions in SMEs Palm Sugar in Purworejo District. While thefocus of the problem is how much product diversification influences purchasing decisions,how much the price affects purchasing decisions as well as whether product and pricediversification simultaneously affect purchasing decisions in SMEs Palm Sugar in PurworejoDistrict. Discussion of this research is a field research with quantitative descriptive approachmethod that describes the effect of product and price diversification to purchasing decision inSME Gula Kelapa in Purworejo Regency. Techniques of collecting data obtained fromobservations and questionnaires distributed To Consumers Coconut Sugar in PurworejoDistrict. The result of data processing is product diversification has a positive effect onpurchasing decision, it is proved by titung 2,900 bigger than ttable equal to 1,661. Price hasa positive influence on purchasing decisions, this is evidenced by t count of 5.680 is greaterthan the t table of 1.661. While the results of the test together product and pricediversification affect the purchase decision of 78.77. The result of determination coefficient isproduct diversification and price can explain purchase decision of 65,5%.Keywords: Product diversification, price and purchase

PERILAKU NASABAH PERBANKAN SYARIAH DALAM MERESPON KENAIKAN BI RATE Muhammad Agus Fauzi
AKSES: Jurnal Ekonomi dan Bisnis Vol 12, No 24 (2017): AKSES: JURNAL EKONOMI DAN BISNIS
Publisher : Universitas Wahid Hasyim

AbstractThis study aims to examine the effect of BI rate on Third Party Funds of Syariah Banking in Indonesia. Using the time series data from January 2010 until September 2017, this study tested the hypothesis by using autoregressive method. The results show that the BI rate has a negative effect on the Third Party Fund of Sharia Banking significantly. It shows that the motives of sharia banking customers in Indonesia in investing the funds is the profit motive, not the mashlahah motive as expected in Islam. Keywords: Customer, Third Party Fund, BI Rate AbstrakPenelitian ini bertujuan untuk menguji pengaruh BI rate terhadap Dana Pihak Ketiga Perbankan Syariah di Indonesia. Dengan menggunakan data time series periode Januari 2010-September 2017, penelitian ini menguji hipotesis dengan menggunakan analisis metode kelambanan/ autoregresif. Hasil penelitian menunjukkan bahwa BI rate berpengaruh negatif terhadap Dana Pihak Ketiga Perbankan Syariah secara signifikan. Hal ini menunjukkan bahwa motif nasabah perbankan syariah di Indonesia dalam menginvestasikan dananya adalah motif laba, bukan motif mashlahah sebagaimana yang diharapkan dalam Islam. Kata Kunci: Nasabah, Dana Pihak Ketiga, BI Rate

ANALISIS PENGARUH INFLASI TERHADAP VOLUME TABUNGAN DAN DEPOSITO MUDHARABAH DI BANK BRI SYARIAH Hanifah Hanifah; Khanifah Khanifah
AKSES: Jurnal Ekonomi dan Bisnis Vol 12, No 23 (2017): AKSES: JURNAL EKONOMI DAN BISNIS
Publisher : Universitas Wahid Hasyim

AbstractThe purpose of this study is to analyze and prove the influence of inflation to the decreasing and increasing volume of savings and deposits of mudharaba. The data used in this research is quarterly data from January 2010 to June 2015. This study uses linear regression analysis by SPSS 22 program and Microsoft Excel in 2007 as tools. These results indicate that: First decline in inflation did not significantly influence the mudharabah savings volume of BRI Syariah, meaning a decrease in inflation gave positive effect on the volume of mudharabah savings. Both Inflation significant effected on the mudharabah deposits volume of BRI Syariah, meaning the increase in inflation was not negatively affected the volume of deposits mudharaba. The third decline in inflation did not significantly influence the mudharabah savings volume of BRI Syariah, meaning a decrease in inflation was not a positively influence the mudharabah savings volume of BRI Syariah, and the fourth Inflation significant effected on the volume of deposits mudharabah BRI Syariah, meaning the increase in inflation was not negatively affect the deposits mudharabah volume of BRI Syariah. Keywords: Inflation, Volume Mudharabah Savings and Deposit Mudharabah Volume AbstrakTujuan penelitian ini adalah untuk menganalisis dan membuktikan pengaruh penurunan dan kenaikan inflasi terhadap volume tabungan dan deposito mudharabah, data yang digunakan dalam penelitian ini adalah data triwulan dari periode Januari 2010 sampai Juni 2015. Penelitian ini menggunakan analisis regresi linier dengan menggunakan progam SPSS versi 22 dan Microsoft Exel 2007. Hasil penelitian ini menunjukan bahwa : Pertama Penurunan Inflasi tidak berpengaruh signifikan terhadap volume tabungan mudharabah bank BRI Syariah, berarti penurunan inflasi tidak berpengaruh positif terhadap volume tabungan mudharabah. Kedua keniakan Inflasi berpengaruh signifikan terhadap volume tabungan mudharabah bank BRI Syariah, berarti kenaikan Inflasi berpengaruh negatif terhadap volume deposito mudharabah. Ketiga Penurunan Inflasi berpengaruh signifikan terhadap volume deposito mudharabah bank BRI Syariah, berarti penurunan inflasi berpengaruh positif terhadap volume tabungan mudharabah., dan yang keempat Inflasi berpengaruh signifikan terhadap volume deposito mudharabah bank BRI Syariah, berarti kenaikan Inflasi berpengaruh negatif terhadap volume deposito mudharabah.Kata Kunci: Inflasi, Volume Tabungan Mudharabah, dan Volume Deposito Mudharabah

ANALISIS KOREKSI FISKAL ATAS LAPORAN KEUANGAN KOMERSIAL PADA PT CITRA TUMBUH LESTARI TAHUN PAJAK 2013 B. Soehakso Notohatmodjo
AKSES: Jurnal Ekonomi dan Bisnis Vol 10, No 19 (2015)
Publisher : Universitas Wahid Hasyim

The study aims to look at the PT. Citra Tumbuh Lestari which is located in Petojo Selatan I No.40, Central Jakarta related to compliance in tax laws applicable to the fiscal correction in thecommercial financial report in 2013 along with fiscal correction described. The method used inthis research is descriptive method; aims to describe and explain the data or events sentencesexplanation. Data obtained by conducting data collection that is interview, documentation, andliterature study. The collected data were analyzed by descriptive analysis of the comparativemethod. Conclusions from the analysis of the data based on research results CommercialFinancial Statements PT Citra Tumbuh Lestari contained positive fiscal correction where thereare several accounts expense recognized in accordance with Financial Accounting Standards, butaccording to the Tax Accounting should not be recognized as an expense. Based on the calculationof the total correction of Rp 340 884 894 positive and negative fiscal correction Rp 38.543.829.As a result of the fiscal correction is then an increase in the commercial profit of Rp2.645.998.935,- to Rp 2.948.340.000,- or profit rose 11.42% in accordance with the rules-basedfiscal correction Tax Act.Keywords: Fiscal Correction, Commercial Financial Statements

Tinjauan Hukum Islam Terhadap Pelaksanaan Khiyar pada Jual Beli On-Line di Indonesia Galuh Tri Pambekti
AKSES: Jurnal Ekonomi dan Bisnis Vol 12, No 24 (2017): AKSES: JURNAL EKONOMI DAN BISNIS
Publisher : Universitas Wahid Hasyim

AbstractSale and purchase is an economic activity that had been developed. The problems that arise in the fiqh of buying and selling is also growing as development and change. In the globalization era, there is the role of technology in the process of buying and selling, the system of online purchasing or selling online. This research is a case study on Tokopedia.com, which is one of the online shopping malls in Indonesia that use business marketplace models. The purpose of this study was to conduct a review of fiqh muamalah against khiyar on online buying and selling in Tokopedia.com. This study used qualitative research methods. The data used are primary data, data retrieval methods of documentation and interviews. Sources of primary data in this study is the informant sellers and buyers in Tokopedia.com. The results of this study showed that the implementation of khiyar in online trade in Tokopedia.com, from the observation in the field, in central system resolution already approached the concept of khiyar. But the processes of khiyar are still realized less perfectly, for example in the case of most traders do not understand the concept of khiyar in Islam, only a few who understand it. The analysis of the khiyar equation with a resolution on the online sale and purchase at Tokopedia.com found 3 (three) types of khiyar. First, khiyar majlis, buy and sell online at Tokopedia.com, there are khiyar majlis for between buyers and sellers do not meet directly. Second, khiyar 'aib, on Tokopedia.com khiyar ' aib applied to the resolution center with a choice of solutions (warranty) exchange goods to order. Third, khiyar syarat, in Tokopedia.com not agreed on any transaction between the seller and the buyer for the online trading site Tokopedia.com existing standard role. This study also found factors that affect the ignorance of the principle of khiyar, purchase contract overlooked, the lack of religious knowledge dissemination, and lack of awareness and sympathy. Keywords: purchase, khiyar, qualitative methods AbstakJual beli merupakan kegiatan manusia yang terus mengalami perkembangan dari masa ke masa. Masalah-masalah fiqh yang muncul dalam jual beli juga terus bertambah seiring perkembangan cara jual beli yang terus mengalami perubahan. Di era globalisasi, terdapat peran teknologi dalam proses jual beli yaitu sistem online purchasing atau jual beli secara online. Penelitian ini merupakan studi kasus pada Tokopedia.com, yaitu salah satu mall online di Indonesia yang menggunakan model bisnis marketplace. Tujuan dari penelitian ini adalah untuk melakukan tinjauan fiqh muamalah terhadap khiyar pada jual beli online di Tokopedia.com. Penelitian ini menggunakan metode penelitian kualitatif. Data yang digunakan adalah data primer, pengambilan data dengan metode dokumentasi dan wawancara. Sumber data primer dalam penelitian ini yaitu informan penjual dan pembeli di Tokopedia.com.Hasil dari penelitian ini menunjukkan bahwa pelaksanaan khiyar Pada Jual Beli Online di Tokopedia, dari hasil observasi di lapangan, secara system pusat resolusi menunjukan sudah mendekati konsep khiyar. Namun masih kurang terealisasi proses khiyar secara sempurna, misalnya dalam kasus sebagian pedagang belum sepenuhnya memahami konsep khiyar dalam Islam, hanya beberapa saja yg memahaminya. Dalam analisis persaman khiyar dengan resolusi pada jual beli online di Tokopedia.com, ditemukan 3 (macam) khiyar. Pertama, khiyar majlis, dalam jual beli online di Tokopedia.com tidak terdapat khiyar majlis karena antara pembeli dan penjual tidak bertemu secara langsung. Kedua, khiyar ‘aib, pada Tokopedia.com khiyar ‘aib di terapkan pada pusat resolusi dengan pilihan solusi (garansi) tukar barang sesuai pesanan. Ketiga, khiyar syarat, pada Tokopedia.com khiar syarat tidak di sepakati pada setiap transaksi antara penjual dan pembeli karena pada situs jual beli online Tokopedia.com sudah ada peraturan baku. Dalam penelitian ini juga ditemukan faktor-faktor yang mempengaruhi pengabaikan prinsip khiyar, yaitu terabaikannya akad jual beli, kurangnya sosialisasi ilmu pengetahuan agama, dan kurangnya kesadaran dan simpati. Kata kunci : jual beli, khiyar, metode kualitatifAbstractSale and purchase is an economic activity that had been developed. The problems that arise in the fiqh of buying and selling is also growing as development and change. In the globalization era, there is the role of technology in the process of buying and selling, the system of online purchasing or selling online. This research is a case study on Tokopedia.com, which is one of the online shopping malls in Indonesia that use business marketplace models. The purpose of this study was to conduct a review of fiqh muamalah against khiyar on online buying and selling in Tokopedia.com. This study used qualitative research methods. The data used are primary data, data retrieval methods of documentation and interviews. Sources of primary data in this study is the informant sellers and buyers in Tokopedia.com. The results of this study showed that the implementation of khiyar in online trade in Tokopedia.com, from the observation in the field, in central system resolution already approached the concept of khiyar. But the processes of khiyar are still realized less perfectly, for example in the case of most traders do not understand the concept of khiyar in Islam, only a few who understand it. The analysis of the khiyar equation with a resolution on the online sale and purchase at Tokopedia.com found 3 (three) types of khiyar. First, khiyar majlis, buy and sell online at Tokopedia.com, there are khiyar majlis for between buyers and sellers do not meet directly. Second, khiyar 'aib, on Tokopedia.com khiyar ' aib applied to the resolution center with a choice of solutions (warranty) exchange goods to order. Third, khiyar syarat, in Tokopedia.com not agreed on any transaction between the seller and the buyer for the online trading site Tokopedia.com existing standard role. This study also found factors that affect the ignorance of the principle of khiyar, purchase contract overlooked, the lack of religious knowledge dissemination, and lack of awareness and sympathy. Keywords: purchase, khiyar, qualitative methods AbstakJual beli merupakan kegiatan manusia yang terus mengalami perkembangan dari masa ke masa. Masalah-masalah fiqh yang muncul dalam jual beli juga terus bertambah seiring perkembangan cara jual beli yang terus mengalami perubahan. Di era globalisasi, terdapat peran teknologi dalam proses jual beli yaitu sistem online purchasing atau jual beli secara online. Penelitian ini merupakan studi kasus pada Tokopedia.com, yaitu salah satu mall online di Indonesia yang menggunakan model bisnis marketplace. Tujuan dari penelitian ini adalah untuk melakukan tinjauan fiqh muamalah terhadap khiyar pada jual beli online di Tokopedia.com. Penelitian ini menggunakan metode penelitian kualitatif. Data yang digunakan adalah data primer, pengambilan data dengan metode dokumentasi dan wawancara. Sumber data primer dalam penelitian ini yaitu informan penjual dan pembeli di Tokopedia.com.Hasil dari penelitian ini menunjukkan bahwa pelaksanaan khiyar Pada Jual Beli Online di Tokopedia, dari hasil observasi di lapangan, secara system pusat resolusi menunjukan sudah mendekati konsep khiyar. Namun masih kurang terealisasi proses khiyar secara sempurna, misalnya dalam kasus sebagian pedagang belum sepenuhnya memahami konsep khiyar dalam Islam, hanya beberapa saja yg memahaminya. Dalam analisis persaman khiyar dengan resolusi pada jual beli online di Tokopedia.com, ditemukan 3 (macam) khiyar. Pertama, khiyar majlis, dalam jual beli online di Tokopedia.com tidak terdapat khiyar majlis karena antara pembeli dan penjual tidak bertemu secara langsung. Kedua, khiyar ‘aib, pada Tokopedia.com khiyar ‘aib di terapkan pada pusat resolusi dengan pilihan solusi (garansi) tukar barang sesuai pesanan. Ketiga, khiyar syarat, pada Tokopedia.com khiar syarat tidak di sepakati pada setiap transaksi antara penjual dan pembeli karena pada situs jual beli online Tokopedia.com sudah ada peraturan baku. Dalam penelitian ini juga ditemukan faktor-faktor yang mempengaruhi pengabaikan prinsip khiyar, yaitu terabaikannya akad jual beli, kurangnya sosialisasi ilmu pengetahuan agama, dan kurangnya kesadaran dan simpati. Kata kunci : jual beli, khiyar, metode kualitatif

PENGARUH CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE DAN MANAJEMEN LABA TERHADAP LEGITIMASI INVESTOR Bahrul Amiq; Nor Hadi
AKSES: Jurnal Ekonomi dan Bisnis Vol 10, No 19 (2015)
Publisher : Universitas Wahid Hasyim

The purpose of research to analyze and prove the influence of whether corporate socialresponsibility disclosure and earnings management affect the legitimacy of investors. Theresearch was conducted at Go Public company listed on Indonesia Stock Exchange. The dataused are secondary data in the form of annual report / annual report of each company from2010-2012. Independent variables used are corporate social responsibility disclosure andearnings management, while the dependent variable used by investor legitimation. CSR usesCorporate Social Disclosure Index (CSDI) indicators, while earnings management uses totalaccruals. Data analysis method used to test the hypothesis is multiple linear regression. Theresult of SPSS analysis shows the first hypothesis is rejected by t-count 1,223 andsignificance value 0,230. The second hypothesis is accepted by t-count -3,362 and thesignificance value is 0.002. The third hypothesis is received with f-count of 5.781 and thesignificance value is 0.007. The coefficient of determination is 0.272 or 27.2%.Keywords: Corporate Social Responsibility Disclosure, Profit Management and InvestorLegitimacy

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Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name
Hasan

Contact Email
jurnalakses@unwahas.ac.id

Phone
+6285692330665

Journal Mail Official
jurnalakses@unwahas.ac.id

Editorial Address
Fakultas Ekonomi Universitas Wahid Hasyim JL. Menoreh Tengah X / 22, Sampangan, Gajahmungkur, Sampangan, Gajahmungkur, Kota Semarang, Jawa Tengah 50232, Indonesia

Location
Kota semarang,

Jawa tengah

INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name Hasan

Contact Email jurnalakses@unwahas.ac.id

Phone +6285692330665

Journal Mail Official jurnalakses@unwahas.ac.id

Editorial Address Fakultas Ekonomi Universitas Wahid Hasyim JL. Menoreh Tengah X / 22, Sampangan, Gajahmungkur, Sampangan, Gajahmungkur, Kota Semarang, Jawa Tengah 50232, Indonesia

Location Kota semarang, Jawa tengah INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Contact Name
Hasan

Contact Email
jurnalakses@unwahas.ac.id

Phone
+6285692330665

Journal Mail Official
jurnalakses@unwahas.ac.id

Editorial Address
Fakultas Ekonomi Universitas Wahid Hasyim JL. Menoreh Tengah X / 22, Sampangan, Gajahmungkur, Sampangan, Gajahmungkur, Kota Semarang, Jawa Tengah 50232, Indonesia

Location
Kota semarang,

Jawa tengah

INDONESIA