Jurnal Tirtayasa Ekonomika (Tirtayasa Economica Journal)
Tirtayasa Ekonomika Journal |ISSN: 2540-931X (Online)| is published by Faculty of Economics and Business, University Sultan Ageng Tirtayasa. Tirtayasa Ekonomika Journal provides a forum for publishing the original research articles, review articles from contributors, and the novel technology news related to economics and business research. This journal encompasses original research articles, review articles, and short communications, including: (1) Accounting; (2) Business; (3) Economics (general), and (4) Islamic economics.
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<![CDATA[ANALISIS KOMPARATIF PENGARUH RISIKO KREDIT TERHADAP PROFITABILITAS BANK UMUM KONVENSIONAL DAN BANK UMUM SYARIAH ]]>
<![CDATA[Enok Nurhayati]]>;
<![CDATA[Wawan Ichwanudin]]>;
<![CDATA[Nindy Septia Permatasari]]>
<![CDATA[ Tirtayasa Ekonomika Vol 11, No 1 (2016) ]]>
Publisher : <![CDATA[FEB Universitas Sultan Ageng Tirtayasa ]]>
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DOI: 10.35448/jte.v11i1.4268
<![CDATA[The objective of this research was to compare the Conventional Banks and Islamic Banks and Credit Risk influence on the profitability of Conventional Banks and Islamic Banks on 2004-2012 Period. The independent variables in this researchare Non Performing Loan (NPL) and Loan to Deposit Ratio (LDR) for conventional banks and Non Perfoming Financing (NPF) and Financing to Deposit Ratio (FDR) for Islamic bankswhile the dependent variable is Return on Assets (ROA). The researcher used in this study is a method of quantitative comparative and associative.While the methods of analysis used are multiple linear regression analysis, t test, coefficient of determination and Chow test. From the test results of hypothesis was performed by using the t test,the results as follows: The result show Ha1is rejected, it means there were no significant negative influences between the NPL to the ROA. The Ha2is accepted,tt means partially there were significant negative effect between LDR to the ROA. While the test result of Ha3is rejected,it means there were no significant negative influences between the NPF to the ROA. And the test resultof Ha4showno significant positive influences between the FDR to the ROA. For the results of the Chow test showthat the Ha5is accepted, which means there is a difference between conventional banks and Islamic banks.Key words: NPL, LDR, NPF, FDR and ROA]]>
<![CDATA[PERBANDINGAN ZAKAT DAN PAJAK (IMPLEMENTASI RELIGIUSITAS ZAKAT DALAM PERPAJAKAN SEBAGAI UPAYA MENCEGAH TAX AVOIDANCE) ]]>
<![CDATA[Anne Putri]]>;
<![CDATA[Aries Tanno]]>
<![CDATA[ Tirtayasa Ekonomika Vol 11, No 1 (2016) ]]>
Publisher : <![CDATA[FEB Universitas Sultan Ageng Tirtayasa ]]>
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DOI: 10.35448/jte.v11i1.4163
<![CDATA[Tax tax avoidance is a major problem faced by many countries. The government imposed sanctions clear to its citizens to ensure the implementation of tax payments. Unlike taxes which have clear and firm sanctions, lack of supervision and sanction the payment of zakat does not preclude the public to carry out their zakat obligation.Zakat and tax is a compulsory payment without any contra directly to the payer. The payment of zakat and taxes can be used to improve the welfare of the community. In general zakat equal to the zakat tax. Some experts said that charity is "islamic taxation" (Hafez, 2011).This study aimed to compare the concepts and principles between zakat and taxes. This study addresses the issue religiutas in the concept of Islam that exists in zakat and associates it with tax issues. Comparisons are made of the various aspects: legal, economic, social, ethical and spiritual. The implications are expected is that the principles can be applied zakat taxation so that it can be used as an alternative in reducing or preventing the tax avoidance problem that occurred.]]>
<![CDATA[KANDUNGAN INFORMASI INKREMENTAL MANAJEMEN LABA TERHADAP PROFITABILITAS MASA DEPAN: STUDI PADA PERUSAHAAN PUBLIK DI INDONESIA ]]>
<![CDATA[Windu Mulyasari]]>
<![CDATA[ Tirtayasa Ekonomika Vol 11, No 1 (2016) ]]>
Publisher : <![CDATA[FEB Universitas Sultan Ageng Tirtayasa ]]>
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DOI: 10.35448/jte.v11i1.4269
<![CDATA[This study aimed to test the moderating influence of the investment opportunity set on the relationship between earnings management and future profitability. Earnings management indicates that it has predictive information content that influence on future profitability. This predictive content can be shown on the level of corporate profitability. The high level of earnings management that affect the level of profitability becomes low. The result of the test shows that the level of statistical significance, if their earnings management is high (low) affect the profitability of a low (high). This study also explored the effect of investment opportunity set when considered in the earnings management, can affect profitability. The test results support that if the investment opportunity set high (low) and high earnings management (low), then the profitability of the company to be low (high).Key word : earning managements, investment opportunity set, future profitability ]]>
<![CDATA[PENGARUH VARIABEL MAKRO EKONOMI TERHADAP KREDIT PERBANKAN ]]>
<![CDATA[Cep Jandi Anwar]]>
<![CDATA[ Tirtayasa Ekonomika Vol 11, No 1 (2016) ]]>
Publisher : <![CDATA[FEB Universitas Sultan Ageng Tirtayasa ]]>
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DOI: 10.35448/jte.v11i1.4200
<![CDATA[Abstract The aims of this research is to study the influence of narrow money, BI Rate and Inflation on Banking Credit of Indonesian Public Banking. Those are macroeconomic variables which have close relationship and significant effect on banking credit. Methodology in this research used quarterly period on Statistic Indonesian Banking data issued by Bank Indonesia, from January 2006 to April 2014. Methodology in this research is Ordinary Least Square. We used this methodology since it fit on this research.Finding in this research are narrow money and inflation have positif and significant effect on banking credit, whereas BI Rate has negatif and significant effect on banking credit. Those results are appropriate with theory and previous studies. Inflation creates increasing in resources cost in a companyas a result demand for credit will climb. On the other hand, if Bank Indonesia increase BI Rate, thus will be responded by commercial banks with rise their credit interest rate, consequently demand for credit will decrease.Keywords : Broad Money, BI Rate, Inflation and Banking Credit]]>
<![CDATA[PERSEPSI PARA ULAMA, TOKOH ORMAS ISLAM DAN AKADEMISI TERHADAP BAURAN PEMASARAN PERBANKAN SYARIAH DAN KESESUAIAN PRAKTEK PERBANKAN SYARIAH DENGAN PRINSIP-PRINSIP SYARIAH ]]>
<![CDATA[Ina Indriana]]>;
<![CDATA[Tenny Badina]]>;
<![CDATA[Lia Uzliawati]]>;
<![CDATA[Enok Nurhayati]]>
<![CDATA[ Tirtayasa Ekonomika Vol 11, No 1 (2016) ]]>
Publisher : <![CDATA[FEB Universitas Sultan Ageng Tirtayasa ]]>
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DOI: 10.35448/jte.v11i1.4173
<![CDATA[Penelitian ini bertujuan untuk mengetahui dan menganalisis persepsi para ulama, para tokoh ormas Islam dan akademisi terhadap perbankan syariah. Teknik pengumpulan data yang akan digunakan yaitu metode survey dan wawancara. Metode penelitian yang digunakan dalam penelitian ini yaitu deskriptif eksploratif Berdasarkan hasil penelitian persepsi para ulama, anggota ormas Islam dan kalangan akademisi terhadap bauran pemasaran (produk, promosi, harga, lokasi dan personal) perbankan syariah berbeda-beda. Para ulama dan kalangan akademisi menilai bauran pemasaran yang dikembangkan oleh perbankan syariah sudah tepat. Sementara anggota ormas islam menilai bauran pemasaran yang dikembangkan oleh perbankan syariah masih kurang tepat. Perbedaan persepsi ini disebabkan karena adanya perbedaan pengalaman, peranan, minat dan kebutuhan serta tingkat keyakinan.Persepsi para ulama dan kalangan akademisi terhadap kesesuaian praktek perbankan syariah dengan prinsip-prinsip syariah adalah positif. Sedangkan anggota ormas islam menilai praktek perbankan syariah tingkat kesesuaiannya dengan prinsip-prinsip syariah masih rendah. Perbedaan persepsi tersebut dimungkinkan karena kurangnya pengalaman, pengetahuan, minat dan kebutuhan terhadap produk-produk dan layanan perbankan syariah. Kata Kunci : Persepsi, Ulama, Tokoh Ormas Islam, Akademisi, bauran pemasaran, prinsip-prinsip syariah.]]>
<![CDATA[PENGARUH MANAJEMEN BIAYA INTERNAL, INTEGRASI SISTEM INFORMASI DAN KAPASITAS DAYA SERAP TERHADAP INTER ORGANIZATIONAL COST MANAGEMENT DALAM RANTAI PASOKAN (Studi Empiris pada Perusahaan Manufaktur di Provinsi Banten) ]]>
<![CDATA[Mulyanah Mulyanah]]>;
<![CDATA[Imam Abu Hanifah]]>;
<![CDATA[Khoirunnisa Jauharatul Ummah]]>
<![CDATA[ Tirtayasa Ekonomika Vol 11, No 1 (2016) ]]>
Publisher : <![CDATA[FEB Universitas Sultan Ageng Tirtayasa ]]>
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DOI: 10.35448/jte.v11i1.4266
<![CDATA[This study aimed to examine the effect of internal cost management, integration of information systems and the capacity of absorption of inter-organizational cost management in the supply chain. Of the 125 questionnaires distributed, the number of questionnaires returned was 42 questionnaire (33.6%). The data is processed by using Structural Equation Modeling (SEM) by using a software program Partial Least Square (PLS). This study was conducted in Manufacturing company located in Banten province, with the object of study in all managers. This study uses survey research with primary data collection using the questionnaire.Results from this study revealed that the variable internal cost management, integration of information systems and communication of climate variables, communication networks and the search for knowledge that is part of the capacity of absorption positive effect on inter-organizational cost management in the supply chain. Keywords: Internal Cost Management, Information System Integration, Absorption Capacity and Inter Organizational Cost Management.]]>
<![CDATA[PENGARUH NONBINDING BUDGETARY ANNOUNCEMENT, REPUTASI, ETIKA DAN SELF-ESTEEM PADA BUDGETARY SLACK ]]>
<![CDATA[Anna Sutrisna]]>;
<![CDATA[Dedy Abidin]]>
<![CDATA[ Tirtayasa Ekonomika Vol 11, No 1 (2016) ]]>
Publisher : <![CDATA[FEB Universitas Sultan Ageng Tirtayasa ]]>
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DOI: 10.35448/jte.v11i1.4142
<![CDATA[Penelitian ini bertujuan untuk menguji kembali pengaruh nonbinding budgetary announcement (NBA), reputasi, etika dan self-esteem terhadap budgetary slack agar hasil penelitian ini dapat digunakan oleh perusahaan dalam mengendalikan slack dalam anggaran dan dapat digeneralisasi sehingga dapat digunakan dalam ilmu pengetahuan khususnya ilmu akuntansi mengenai terjadinya slack dalam sebuah perusahaan.Penelitian ini menggunakan metode eksperimen yang masing-masing variabel dilaksanakan dengan beberapa tahapan yang telah dirancang oleh peneliti. Untuk mengetahui nonbinding budgetary announcement dilakukan dengan enam tahapan. Sedangkan untuk mengetahui reputasi,etika, dan self-esteem eksperimen ini dibagi menjadi tujuh tahap. Partisipan penelitian ini adalah mahasiswa Pascasarjana Fakultas Ekonomi dan Bisnis Universitas Hasanuddin Makassar sebanyak 46 orang.Hasil penelitian ini menunjukkan hipotesis pertama, nonbinding budgetary announcement berpengaruh secara negatif terhadap budgetary slack. Hipotesis kedua, reputasi berpengaruh terhadap budgetary slack. Hipotesis ketiga, etika berpengaruh terhadap budgetary slack. Hipotesis keempat, self-esteem berpengaruh negatif terhadap budgetary slack. Ini berarti seluruh hipotesis penelitian ini diterima.]]>
<![CDATA[PENGARUH KOMITMEN AFEKTIF DALAM MEMEDIASI KEPUASAN KERJA TERHADAP KINERJA KARYAWAN ]]>
<![CDATA[Fara Fitriyani]]>;
<![CDATA[Rio Radinal]]>
<![CDATA[ Tirtayasa Ekonomika Vol 11, No 1 (2016) ]]>
Publisher : <![CDATA[FEB Universitas Sultan Ageng Tirtayasa ]]>
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DOI: 10.35448/jte.v11i1.4222
<![CDATA[The purpose of this study was to determine the effect of job satisfaction on employee performance is mediated by affective commitment. The population in this study is a management accountant in a manufacturing company located in Tangerang district. The sampling method using purposive sampling with the number of samples that meet the criteria as much as 42 respondentsThe questionnaire was tested with reliability test and validity test. Hypothesis testing is done with the approach of Structural Equation Model (SEM) using software Partial Least Square (PLS) The results of this study indicate that a job satisfaction positive effect on Affective Commitment. Job satisfaction is also a positive effect on employee performance. And Affective Commitment positive effect on employee performance Key word: job satisfaction, Affective Commitment, Employee Performance]]>
<![CDATA[MENINGKATKAN KINERJA KARYAWAN MELALUI GAYA KEPEMIMPINAN DEMOKRATIS DAN DISIPLIN KERJA PADA PT. LINK NET ( FIRST MEDIA Tbk ) ]]>
<![CDATA[Regina Novalia]]>;
<![CDATA[Wawan Prahiawan]]>
<![CDATA[ Tirtayasa Ekonomika Vol 11, No 1 (2016) ]]>
Publisher : <![CDATA[FEB Universitas Sultan Ageng Tirtayasa ]]>
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DOI: 10.35448/jte.v11i1.4267
<![CDATA[The aim of this study is to determine the effect of democratic leadership style and work discipline on employee performance. Variables used democratic leadership style (X1) and discipline (X2) on employee performance (Y).This type of research is quantitative research surveys and questionnaires, sampling technique used is sampling technique used is non-probability sampling method with types of sampling saturated or census and the number of 52 respondents. Variables used in the study is variable democratic leadership style and work discipline as an independent variable, employee performance is as dependent. The analysis method used in this research is multiple linear regression. Research data processing is done by using the tools of the program Statistical Package for the Social Sciences version 20 (SPSS).Results indicate that partially democratic leadership style positive effect but not significant, while the discipline of work have a significant effect on employee performance. And the results showed that simultaneous democratic leadership style and discipline significant influence on employee performance.Keywords : leadership, democratic leadership style, labor discipline, employee performance]]>
<![CDATA[ANALISIS KINERJA PELAKSANAAN ANGGARAN PENDAPATAN DAN BELANJA DAERAH (APBD) PEMERINTAH KABUPATEN TANA TORAJA ]]>
<![CDATA[Bonilisa Rantebalik Tawakkal]]>;
<![CDATA[Anna Sutrisna S]]>
<![CDATA[ Tirtayasa Ekonomika Vol 11, No 1 (2016) ]]>
Publisher : <![CDATA[FEB Universitas Sultan Ageng Tirtayasa ]]>
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DOI: 10.35448/jte.v11i1.4191
<![CDATA[Abstrack This research was conducted to analyze the implementation performance Regional Revenues and Expenditures Budget of Tana Toraja sLocal Government during the 2010-2014 period with three performace approach consist of Revenues, Expenditures, and Financing. Analyze method used in this research is descriptive with qualitative approach and quantitative approach.The results showed that the performance of Regional Revenues and Expenditures Budget Tana TorajaLocal Government during the 2010-2014 period generally is quite good.The Budget performance based on revenues approach is good with positive revenues growth and local real revenues during the 2010-2014 period could realized more than the expectation which is covered on budget. The Budget performance based on expenditures approach, there are some programs which is not realized maximal, besides that the allocation of budget utilization focused on goverment daily activity. Based on Fincing sector, showed that positive performance of SILPA growth so it means that appropriately budget presentation by local government.Keyword: Regional revenues and expenditures budget, regional revenues and expenditures, SILPA.]]>
