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Jurnal Tirtayasa Ekonomika (Tirtayasa Economica Journal)
Published by Universitas Sultan Ageng Tirtayasa
ISSN : 02165236     EISSN : 2540931x     DOI : -
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
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.
Arjuna Subject : -
Articles 12 Documents
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Search results for , issue "Vol 14, No 1 (2019)" : 12 Documents clear
ANTESEDEN DAN KONSEKUENSI PENGUNGKAPAN ISLAMIC SOCIAL REPORTING (ISR) Purnama Siddi; Fithri Setya Marwati; Yuli Chomsatu Samrotun
Tirtayasa Ekonomika Vol 14, No 1 (2019)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (305.648 KB) | DOI: 10.35448/jte.v14i1.5409

Abstract

Pelakasanaan CSR dalam konteks islam, terlihat dalam Islamic Social Reporting atau ISR.Akan tetapi pelaporan Islamic Social Reporting (ISR) dalam praktek dan pengungkapannya masih bersifat voluntary.Hal inidisebabkan tidak adanya standart baku secara syariah yang mengatur tentang pelaporan CSR syariah.  Standar tentang pengungkapan CSR syariah yang dikeluarkan oleh Accounting and Auditing Organization for Islamic Financial Institution (AAOIFI) tidak dapat dijadikan sebagai standar pengungkapan CSR karena tidak menyebutkankan keseluruhan item-item terkait CSR yang harus diungkapkan suatu perusahaan. Tujuan penelitian ini adalah untuk mengetahui faktor-faktor yang mempengaruhi (Anteseden)  dan Faktor-faktor yang dipengaruhi (Konsekuensi) pengungkapan Islamic Social Reporting (ISR) pada perusahaan yang terdaftar di Indeks Saham Syariah Indonesia (ISSI)tahun 2014-2016. Faktor-faktor yang mempengaruhi (anteseden) digunakan dalam penelitian ini, antara lain: ukuran perusahaan, profitabilitas, dan kinerja lingkungan.. Sedangkan variabelyang dipengaruhi ISR(konsekuensi)adalah kinerja keuangan.Populasi penelitian ini adalah perusahaan yang terdaftar di Indeks Saham Syariah Indonesia (ISSI) tahun2014-2016, dengan tekhnik pengambilan sampel mengggunakan purposive sampling.  Alat analisis menggunakan regresi linear berganda, yang sebelumnya akan dilakukan uji asumsi klasik yang meliputi: uji normalitas, multikolinearitas, heteroskedastisitas, dan autokorelasi.  Hasil penelitian menunjukan bahwa Ukuran perusahaan berpengaruh terhadap Pengungkapan ISR dan Pengungkapan ISR berpengaruh terhadap nilai perusahaan. Sedangkan Profitabilitas berpengaruh langsung terhadap nilai perusahaan. Hal ini menunjukkan bahwa variabel antecedent pengungkapan ISR hanya ukuran perusahaan dan variabel konsekuensinya adalah Nilai perusahaan.
ANALISIS PERHITUNGAN DAN PENETAPAN PAJAK PENGHASILAN ATAS WAJIB PAJAK YANG MEMILIKI PEREDARAN BRUTO TERTENTU SERTA PELAPORANNYA PADA PT. ARTAMAS PRIMA NUSANTARA Faisal Amri
Tirtayasa Ekonomika Vol 14, No 1 (2019)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (325.098 KB) | DOI: 10.35448/jte.v14i1.5416

Abstract

Income tax is the tax imposed on the subject of tax on income received or obtained in the tax year. This study aims to determine whether the calculation and determination of income tax of PT. Artamas Prima Nusantara and its reporting are in accordance with applicable tax regulations. The data analysis method used is a qualitative method with a descriptive approach that describes, describes a situation or data and describes and applies a situation in such a way that conclusions can be drawn to answer existing problems. The results of the calculation, determination, deposit and income tax reporting of PT. Artamas Prima Nusantara in the first semester of 2018 in accordance with PP No. 46 of 2013 while in the second semester the results of calculation, stipulation, deposit, and income tax reporting of PT. Artamas Prima Nusantara in accordance with PP No. 23 of 2018 in which the income tax is imposed in a final and deposited every month and the report is set at the Annual Taxpayer Income Tax Return.
FAKTOR – FAKTOR YANG MEMPENGARUHI AUDITOR SWITCHING (STUDI EMPIRIS PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BEI PERIODE 2014 – 2017) Nunung Harnanto; Anita Wijayanti; Endang Masitoh
Tirtayasa Ekonomika Vol 14, No 1 (2019)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (494.099 KB) | DOI: 10.35448/jte.v14i1.5428

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh opini audit,financial distressdan ukuran KAP terhadap audit switchingperusahaan perbankan yang terdaftar di Bursa Efek Indonesia. Sampel perusahaan ini adalah perusahaan perbankan yang melaporkan laporan keuangan secara berturut – turut periode 2014 – 2017. Jenis data yang digunakan adalah data sekunder. Data analisis ini menggunakan SPSS 23.0. Teknik pengambilan sampel menggunakan teknik purposive sampling sehingga mendapatkan 39 perusahaan perbankan yang terdaftar di BEI periode 2014 – 2017 yang dijadikan sampel. Data yang terkumpul di analisis menggunakan uji regresi logistik. Penelitian ini mengggunakan regresi logistik. Hasil dari uji regresi logistik penelitian ini menunjukan opini audit tidak berpengaruh terhadap auditor switching, financial distresstidak berpengaruh terhadap auditor switching, dan ukuran KAPberpengaruh terhadap audit switching
EVALUASI AKUNTABILITAS DAN EFEKTIVITAS PENGELOLAAN DANA DESA DI KABUPATEN BANGKA DAN KABUPATEN BELITUNG: SUATU KAJIAN KOMPREHENSIF Anggraeni Yunita; Christianingrum Christianingrum
Tirtayasa Ekonomika Vol 14, No 1 (2019)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (477.474 KB) | DOI: 10.35448/jte.v14i1.5411

Abstract

Berdasarkan UU No. 6 Tahun 2014 tentang Desa, tujuan pemerintah membentuk Dana Desa adalah karena pemerintah ingin meningkatkan kesejahteraan masyarakat desa; meningkatkan kualitas hidup masyarakat desa; menanggulangi kemiskinan; serta mewujudkan pertumbuhan ekonomi dengan lebih memeratakan pendapatan. Terkait dengan pengelolaan dana desa tersebut, Komisi Pemberantasan Korupsi (KPK), berdasarkan hasil kajian yang dilakukan lembaga itu pada tahun 2014, menemukan 14 potensi permasalahan pengelolaan dana desa baik terkait Alokasi Dana Desa (ADD) maupun Dana Desa yang dibagi dalam 4 (empat) aspek, yaitu aspek regulasi dan kelembagaan, aspek tata laksana, aspek pengawasan dan aspek sumber daya manusia.Tujuan penelitian ini adalah untuk mengevaluasi apakah pengelolaan dana desa telah akuntabel dan efektif dipandang dari aspek regulasi dan kelembagaan, tata laksana pengelolaan dana, pengawasan dan sumber daya manusia yang akan dikaji dengan menggunakan pendekatan kualitatif.Kesimpulan yang diperoleh dari hasil penelitian pendahuluan, pengelolaan dana desa pada tahun 2015 masih belum optimal, namun untuk tahun 2016 pengelolaan dana desa telah dilakukan dengan baik karena kelemahan pada tahun 2015 menjadi masukan bagi pemerintah pusat, kabupaten dan pemerintah desa untuk mengelola dana desa menjadi lebih baik lagi
THE IMPLEMENTATION OF WOMEN’S SAVING AND LOAN OF PNPM MPD IN MLATI DISTRICT - SLEMAN VIEWED FROM THE PERSPECTIVE OF ISLAMIC ECONOMICS” Sinta Ayu Purnamasari; Achmad Fachrudin; Anton Wijaya
Tirtayasa Ekonomika Vol 14, No 1 (2019)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (342.226 KB) | DOI: 10.35448/jte.v14i1.5417

Abstract

Conducted in Mlati District-Sleman, Yogyakrta, this study aims to investigate the implementation of women's credit program (SPP) PNPM MPD in the area to determine the level of contribution of such program in community empowerment program, and to review the implementation from the perspective of Islamic economic. This study is categorized as a qualitative research, with primary and secondary data sources. The informant chosen was chairman of the UPK (Activity Management Unit) of SPP PNPM MPD in Mlati districts and 6 people from each SPP group leaders. The data collection techniques used were observation, interview, documentation, and literature. Meanwhile, the data analysis methods used were data reduction, data display, and conclusion or verification.From here, then Islamic economic offers qardhulhasanthat is combined with sodaqoh by considering the prohibition of riba(usury) and uncombined two contract within a contract, and an unspecified charity nominal amount. Based on the findings, this study suggests 1) the administrator of PNPM MPd to restore the original purpose of the program (holding the funds for the poor communities) and providing economic values of Islam that is acceptable to all religion. Next, 2) the verification team should verify the existing team as a team that prioritize the poor. 3) for government, they should position themselves equally as leader and servant for the community. The last, 4) for scholars and preachers, they should realize that they have a responsibility to provide Islamic Economic education for the community.
PENGARUH FAKTOR-FAKTOR FRAUD TRIANGLE TERHADAP FRAUDULENT FINANCIAL REPORTING Dabella Yunia; Muhammad Nawawi
Tirtayasa Ekonomika Vol 14, No 1 (2019)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (568.373 KB) | DOI: 10.35448/jte.v14i1.5413

Abstract

Tujuan penelitian ini adalah memberikan bukti bahwa factor-faktor fraud triangledapat mempengaruhi terjadinya fraudulent financial reporting. Fraudulent financial reportingdiukur dengan menggunakan discretionary accrual. Pengujian faktor-faktor fraud trianglediukur dengan persentase perubahan total aset, efektivitas pengawasan, dan transaksi pihak istimewa. Penelitian ini diuji dengan menggunakan uji regresi liner berganda. Hasil pengujian menunjukkan bahwa total aset tidak berpenaruh terhadap fraudulent financial reporting.Efektivitas pengawasan dan transaksi pihak istimewa berpengaruh terhadap fraudulent financial reporting
PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN DI INDUSTRI PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA DENGAN COMPETITIVE ADVANTAGE SEBAGAI VARIABEL INTERVENING Euis Nurhayati; Bustanul Arifin; Windu Mulyasari
Tirtayasa Ekonomika Vol 14, No 1 (2019)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (414.6 KB) | DOI: 10.35448/jte.v14i1.5424

Abstract

This study aims to empirically examine the effect of intellectual capital on the performance of firm and competitive advantage as a mediating variable. Firm performance used in this study measured using Return On Asset (ROA), and Return On Equity (ROE). While intellectual capital is measured by using VAIC™ method developed by Pulic (1998 ). Competitive advantage is measured by cost of R&D.This study used a sample of banking companies listed on the Stock Exchange period 2012-2015 using purposive sampling method . The data used were obtained from the annual financial statements of banking companies listed on the Stock Exchange. The method of analysis used in this study is multiple regression analysis . This method was chosen because all of the data is matrix variable. The results of this study indicate that VAIC has significant effect on ROA. ROA has a significant effect on competitive advantage, and competitive advantage has the effect of mediation on the VAIC and ROA.Keywords:Intellectual Capital;Firm Size;Competitive Advantage;FirmPerformance;Banking
MENGELOLA TEAMWORK DAN EMOTIONAL INTELLIGENCE SUMBER DAYA MANUSIA TENAGA KEPENDIDIKAN DI KOTA SERANG Ranthy Pancasasti
Tirtayasa Ekonomika Vol 14, No 1 (2019)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (356.478 KB) | DOI: 10.35448/jte.v14i1.5414

Abstract

The purpose of this study was to analyze the magnitude of the influence: (1) transformational leadership on teamwork, (2) organizational climate on teamwork, (3) emotional intelligence on teamwork. The data obtained in this study were analyzed using quantitative and qualitative analysis methods. The population in this study were Human Resources for elementary school (SD) education staff in Serang City totaling 433 people. Sampling is done by random sampling method of 100 respondents. Primary data in this study comes directly from respondents. Secondary data was sourced from the Education Office and the Serang City and Banten Province Statistic Center, books, internet, and other parties related to this research. Data collection techniques were carried out by interviews, questionnaires, and documentation studies. The data obtained in this study were analyzed using quantitative and qualitative analysis methods (tabulation analysis methods, descriptive, focus group discussion (FGD), and root case analysis (RCA)). In accordance with the results of this study that Transformational Leadership (X1) has a direct effect on Teamwork (Y), Organizational Climate (X2) has a positive direct effect on Teamwork (Y), Emotional Intelliegence (X3) has a positive direct effect on Teamwork (Y)
FAKTOR-FAKTOR PENENTU INKLUSI KEUANGAN DI INDONESIA PERIODE TAHUN 2012-2016 Yuni Noor Annisa; Sugeng Setyadi; Samsul Arifin
Tirtayasa Ekonomika Vol 14, No 1 (2019)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (471.207 KB) | DOI: 10.35448/jte.v14i1.5425

Abstract

This study aims to determine the effect of inflation, gross domestic product (GDP) per capita, Micro, Small and Medium Enterprises (MSMEs) and Non Performing Loans (NPL) on financial inclusion in Indonesia, with indicators of 33 provinces during the period of 2012-2016. The method used in processing data is the panel data. The results showed that the inflation variable have effect on financial inclusion, GDP per capita have effect on financial inclusion and the NPL have effect on financial inclusion in Indonesia for the period of 2012-2016. However, MSMEs have no effect on financial inclusion in Indonesia for the period of 2012-2016
PENINGKATAN KINERJA BISNIS UMKM BATIK SEMARANG DENGAN MENCIPTAKAN KEUNGGULAN BERSAING Rahmi Yuliana; Eldes Willy Filatrovi
Tirtayasa Ekonomika Vol 14, No 1 (2019)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (407.905 KB) | DOI: 10.35448/jte.v14i1.5415

Abstract

The number of micro, small and medium enterprises (SMEs) in 2017 was recorded at 45 million business units. The majority of our economic actors are small and medium enterprises. In addition, this sector also absorbs 79 million people from the 100 million Indonesian workforce. Therefore, there must be various efforts made to develop small businesses in Indonesia, so that this sector develops better. Semarang City and Semarang Regency are the lowest cities for the number of batik entrepreneurs, therefore batik from Semarang City and Semarang Regency is the focus of research. If Semarangan Batik UKM cannot maintain its existence and make improvements to deal with market behavior that is increasingly open in the future, Semarangan Batik will be left far behind other batik-producing districts.population is 150 Semarangan Batik UMKM players in Semarang City and Semarang Regency as many as 150. The results of testing the effect of information technology utilization on competitive advantage is information technology has a positive effect on competitive advantage, the use of information technology has a positive effect on business performance, innovation strategies have a positive effect on excellence competing, innovation strategies do not have a positive effect on business performance and competitive advantage has a positive effect on business performance

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