Jurnal Fakultas Ekonomi UM Metro (Universitas Muhammadiyah)
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ANALISIS PEMBIAYAAN IJARAH DALAM PERSPEKTIF PROSEDUR DAN STANDAR AKUNTANSI SYARIAH DI BMT MENTARI KOTA GAJAH LAMPUNG TENGAH
Get PDFAbstrakLembaga keuangan syariah merupakan lembaga keuangan yang berdiri dan berjalan dengan menggunakan syariat islam. ijarah jual merupakan salah satu jual beli jasa dan sewa-menyewa bentuk pertanggung jawaban sosial terhadap masyarakat, dimana dengan ijarah dapat memberikan jalan keluar bagi permasalahan kemiskinan dan dapat meningkatkan perekonomian. Pokok pembiayaan ijarah adalah jual beli jasa dan sewa-menyewa atau mengambil dari manfaat barang. Hasil Survey jumlah nasabah (anggota) pembiayaan ijarah lebih sedikit peminatnya dibandingkan pembiayaan murobahah. Perumusan masalah dalam penelitian ini adalah bagaimana prosedur pembiayaan dan perlakuan akuntansi ijarah di BMT Mentari.Tujuan dari penelitian adalah untuk menganalisis prosedur pembiayaan dan perlakuan akuntansi ijarah di BMT Mentari. Jenis penelitiannya adalah analisis deskriptif kualitatif yaitu prosedur penelitian yang menghasilkan data deskriptif berdasarkan hasil analisa kuanlitatif terhadap variabel penelitian yaitu prosedur pembiayaan dan perlakuan akuntansi ijarah. Teknik pengumpulan data menggunakan wawancara. Alat analisis yang digunakan adalah menggunakan analisis informasi berdasarkan hasil wawancara pada prosedur pembiayaan dan perlakuan akuntansi ijarah pada BMT MENTARI dengan cara memahami dan mengidentifikasi data yang diperoleh.Kesimpulan, hasil analisis prosedur pembiayaan ijarah di BMT Mentari secara umum sudah dijalankan sesuai dengan ketentuan syariah dan sudah memenuhi standar akuntansi syariah yang berlaku, sedangkan perlakuan akuntansi di BMT Mentari belum secara keseluruhan sesuai dengan PSAK NO 107 dimana belum adanya laporan mengenai penurunan objek sewa secara permanen dan masih mencakup laporan mengenai pendapatan pembiayaan ijarah saja, sehingga disarankan dalam pengembangannya harus memperhatikan konsep pembiayaan yang sesuai dengan prinsip-prinsip syariah serta dapat meminimalisir terjadi konflik ditengah proses pembiayaan Ijarah.Kata Kunci : Prosedur dan Standar Akuntansi Syaria
TINJAUAN KORELASIONAL ANTARA PERSEPSI KEPEMIMPINAN DAN MOTIVASI BERPRESTASI DENGAN KOMITMEN PROFESI GURU SMA NEGERI 27 TANGERANG
Get PDFThe problems relating to professional commitment among teachers who still lack the potential to be a constraint in the role of schools to promote the development of quality human resources. This study aims to determine the correlation between the perception of leadership and achievement motivation with professional commitment.The research method used is survey with population of teacher in 27 state high school Tangerang as many as 30 people. The entire population as a sample of the study. Data were analyzed with regression and correlation technique.Based on the results of research concluded among others: First, there is a positive correlation between leadership perceptions with professional commitment (ry1 = 0.743). Conceptually, if the teacher's perception of the principal's leadership is positive then it can increase professional commitment. Second, there is a positive correlation between achievement motivation and professional commitment (ry2 = 0,826). Conceptually, if the motivation of high achievement of teachers can increase the commitment of the profession. Third, there is a positive correlation between leadership perceptions and achievement motivation with professional commitment (Ry12= 0.84). Conceptually, if both the perception of leadership and achievement motivation of high teachers can increase the commitment of the profession. Keywords: leadership perception, achievement motivation, professional commitment
PENGARUH CITRA MEREK, HARGA DAN PROMOSI DALAM KEPUTUSAN PEMBELIAN AIR MINUM DALAM KEMASAN (AMDK) RIVERO DI BANDAR LAMPUNG
Get PDFBrand Image is the perception from consumer minds on a particular product. Price is marketing mix element which the function to the company profit. Promotion is the activity related to the correlation between the product and consumer target who buy the product. The purchase decision is the various consumer decision based on the particular assumptions i.e,, economic outlook, passive views, cognitive outlook, and emotional outlook. Rivero is one of the bottled water products purified by using the latest Reverse Osmosis (RO) filter technology. However, there are still a lot of consumers who do not know this product. The objective of this research was to determine the effect of the Rivero brand image, price and promotion on the Rivero consumers. The samples in this research was 97 respondents. The sampling technique used in this research was a purposive sampling. Data analysis technique used in this research was a multiple linier regression. Moreover, hypothesis tests conducted in this research were t test and f test. The result of this research showed that the Rivero brand image, price, and promotion affected the Rivero purchase decision.Keywords: Brand Image, Price, Promotion, Purchase Decision, River
A simple introduction to Markov Chain Monte-Carlo sampling
No full textMarkov Chain Monte–Carlo (MCMC) is an increasingly popular method for obtaining information about distributions, especially for estimating posterior distributions in Bayesian inference. This article provides a very basic introduction to MCMC sampling. It describes what MCMC is, and what it can be used for, with simple illustrative examples. Highlighted are some of the benefits and limitations of MCMC sampling, as well as different approaches to circumventing the limitations most likely to trouble cognitive scientists
Solon of Athens as a precedent for Plutarch's authorial persona
No full textSolon is the subject of both a Plutarchan biography (Solon) and a philosophical dialogue (Convivium septem sapientium). In this article I argue that Plutarch creates a precedent for his authorial persona of wise but modest adviser of the ruling class under the Roman empire in the figure of the Athenian sage Solon. To this end I analyze in particular how Plutarch represents Solon's way of dealing with rulers and tyrants (Pisistratus, Philocyprus, Croesus; Periander). I ask whether in this he can be considered successful or not, and why. I submit that Plutarch's representation of Solon aims to provide authority to some of the novel aspects of his authorial persona, in particular its emphatic modesty and pragmatism with regard to absolute rule. Plutarch does this in particular by showing that it was a time-honoured and respectable practice for wise Greeks to act as advisor to rulers, even tyrants
CORPORATE IMAGE MEDIATION BETWEEN TRUST AND MANAGERIAL CAPABILITIES TOWARD CUSTOMER SATISFACTION (Empirical Study of the Customer of Familie Hotel in Metro City)
Get PDFThis research is motivated by the importance of customer satisfaction measurement using trust variable and managerial capability through company image. The research method used is explanatory survey and primary data. The sampling technique used questionnaire with likert scale to 150 respondents in Hotel Familie 2 Metro. Testing instrument requirements used include test validity and reliability test. Testing instrument analysis include lilifores normality test, homogeneity, linearity and regression significance. The tool used to test is the Structural Equation Model (SEM) and use the Linear Structural Relationship (LISREL) program which is a statistical program package for the structural equation model. Based on the findings of the research, it is known that trust does not affect the company image, managerial ability has a positive effect on the company's image, trust does not affect customer satisfaction, managerial ability has a positive direct effect to customer satisfaction, and corporate image has a positive effect on customer satisfaction. Keywords: trust, managerial ability, corporate image, customer satisfaction
PERILAKU KOMUNIKASI K-POPERS DALAM INTERAKSI SOSIAL MELALUI APLIKASI V–LIVE VIDEO BROADCASTING (STUDI FENOMENOLOGI K-POPERS DALAM INTERAKSI SOSIAL MELALUI APLIKASI V–LIVE VIDEO BROADCASTING)
Get PDFV Live app introduced in 2015, V Live app is an app which shows a personal video broadcasting of idol that can be accessed on smartphones as well as other devices such as computers and laptops. This application brings together idol with fans around the world virtually. The purpose of this research is to know what is the motive that underlying K-Popers communication behavior in social interaction through V-Live Video Broadcasting Application and to know how K-Popers communication behavior in social interaction through V-Live Video Broadcasting Application. The research method used is qualitative method by using phenomenology approach. Result of research showed that there is because motive and in order to motive which push informants use V Live application. Then the features in the V Live app help users to explore their relationship with their preferred idols. This happens because of the different interactivity with previous similar applications such as Youtube and Twitter. The feature is a notification, chatroom, and translation that can connect informants virtually with their idols. The implications for communication behavior become more varied verbally and non verbally. One of them is communication between fans with other fans. Verbal behavior of informants with other fans, causing a close relationship between fans. Researchers see that because they have the same idol, fans in the V Live app when writing their comments, they show positive responses to fellow fans. Non-verbal communication shown by informants is kinesics, paralinguistic and proksemic which shows how the feelings of informants when using V Live application. Keywords: Communication Behavior, Social Interaction, K-Popers, Phenomenology, New Medi
ANALISIS HARGA POKOK PRODUKSI DENGAN PENDEKATAN ACTIVITY BASED COSTING PADA UKM RANDUSARI DI BANJARREJO KABUPATEN LAMPUNG TIMUR
Get PDFAbstractBased on the fact system in the business field of Randusari Banjarrejo UKM, East Lampung, it still uses a conventional or full costing system in which the cost of production is determined by collecting all of the expenditures that have been spent during the production process and dividing it to the amount of output produced. Therefore it raises the question of how much the cost of production is right and efficient for the products of Randusari Banjarejo UKM in East Lampung in accordance with the conditions in the field by using Activity Based Costing systems. For calculations with the activity based costing system itself has never been tried or examined so research needs to be conducted to analyze the determination of the cost of production based on the history of the use of raw materials and supporting materials in the Randusari Banjarrejo UKM in East Lampung.The method used in this study is the tabulation method with the help of software Microsoft Excel 2010. The data obtained in the form of both primary and secondary data is compiled and simplified and presented in tabulation form. The analytical method used is qualitative and quantitative methods. Analysis of cost of production using the activity based costing method. The results of the research on the cost of production of kapok mattresses by using an activity based costing system resulted in lower cost of production compared to the cost of production using a company system and the cost of producing foam mattresses with a system using an activity based costing system resulting in lower cost of production compared to principal prices production using a company system. Keywords: UKM, Production Cost, Activity Based Costin
PENGARUH KOMISARIS INDEPENDEN DAN KARAKTERISTIK KOMITE AUDIT TERHADAP INTERNET FINANCIAL REPORTING DISCLOSURE
Get PDFAbstractThis Study aimed to analyze the influence of the proportion of Independent Commisioner and the characteristic Audit Committee to internet financial reporting disclosure. Proportion of Independent Commissioner measured by the ratio of owned Independent Commissioner to Board of Commisioner. Characteristic of the Audit Committee is proxed by the size, AUdit Committe's meeting frequency. The Audit Committee expertise in accounting / financial and the independent parties of the Audit Committee's proportion. Internet financial reporting disclosure is measured by the disclusre items required under the Bank Indonesia Regulation No. 7/50/PBI/2005. The sample in this research were 90 companies and samples used in this study were companies listed in Bank Indonesia during the years 2011- 2014. Statistical method used multiple regression analysis. Based on the test result show that the Proportion of Independent Commissioner had no efect to Internet financial reporting disclosure. And then, Characteristic of the Audit Committee comprimised of several prixies which are size of the Audit Committe, Audit committee meeting frequency, AUdit Commimittee expertise in financial / accounting and independent parties of the Audit Committee had a positive and significant effect to the internet financial reporting disclosure. Size as control variabel had a positive and significant effect to the internet financial reporting disclosure.
PENGARUH MODAL KERJA TERHADAP LABA BERSIH WIRAUSAHA PADA WARUNG KULINER KERANG DEKAJE KABUPATEN LAMPUNG TIMUR
Get PDFTersedianya modal kerja yang cukup penting bagi wirausaha untuk membiayai kegiatan operasionalnya. Maka pihak pengusaha harus dapat menggunakan modal kerjanya secara efektif dan efisien. Modal kerja yang berlebihan menunjukkan adanya dana yang tidak produktif. Hal ini akan menimbulkan kerugian bagi usahanya yang selanjutnya berakibat pada penurunan tingkat profitabilitas usaha, sebaliknya kekurangan modal kerja juga akan menimbulkan kerugian bagi usaha yang dijalankan karena kesempatan untuk memperoleh keuntungan disia-siakan.Masalah dalam penelitian ini apakah ada pengaruh modal kerja terhadap laba bersih yang diperoleh pada wirausaha kuliner kerang dekaje Lampung Timur? Tujuan penelitian adalah untuk mengetahu pengaruh modal kerja terhadap laba bersih pada wirausaha kuliner kerang dekaje Lampung Timur. Teknik pengumpulandata dalam penelitian ini adalah wawancara, observasi dan study pustaka. Populasi penelitian ini adalah seluruh data laporan keuangan wirausaha kuliner kerang dekaje Lampung Timur selama September 2017 – Agustus 2018. Adapun sampel dalam penelitian ini berasal dari laporan neraca dan laporan laba rugi pada wirausaha kuliner kerang dekaje Lampung Timur selama September 2017 – Agustus 2018 (12 bulan). Berdasarkan hasil analisis regresi linear sederhana modal kerja (X) terhadap laba bersih (Y) berpengaruh positif dan signifikan dimana setiap kenaikan satu persen modal kerja mengalami peningkatan laba bersih sebesar 1,869. Maka peluang untuk memperoleh laba yang maksimal akan semakin tinggi. Besarnya kontribusi atau pengaruh modal kerja terhadap laba bersih adalah sebesar 57.9% sisanya sebesar 52,1% dipengaruhi oleh faktor-faktor lain yang tidak diteliti dalam penelitian ini. Berdasarkan hasil Uji- t yang telah dilakukan telihat bahwa nilai signifikasi laba bersih adalah 0.004 yang artinya lebih kecil dari 0.05 (0.004 < 0.05) maka Ha diterima dan Ho ditolak, yang artinya ada pengarug yang signifikan antara modal kerja dan laba bersih yang diperoleh usaha kuliner Kerang Dekaje Kabupaten Lampung Timur.Kata Kunci: Modal Kerja, Laba Bersih, Wirausaha