Rumah Jurnal Unisnu Jepara (Universitas Islam Nahdlatul Ulama Jepara)
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Analisis Pengelolaan Badan Usaha Milik Desa (Bumdes) Amanah Jati di Desa Jambu Timur
Get PDFThis type of research is qualitative with a descriptive approach. The research aims to find out how the management of BUMDes Amanah Jati, how the conformity of Permendes No. 4 of 2015 in the organizational structure of BUMDes Amanah Jati, how the constraints in the formation of BUMDes Amanah Jati, as well as how the potential of BUMDes Amanah Jati to the Original Income of the Village (PADes) of Jambu Timur. The results of the study stated that the management of BUMDes Amanah Jati based on goals, goals, coordination up to the flow of management has described the management of BUMDes well, but there are still some factors that are not in accordance with the expectations in Permendes. The suitability of Permendes No. 4 of 2015 is not yet in accordance with the organizational structure and management so it will most likely be changed in accordance with government regulations. The obstacles faced in the most dominant management are HUMAN RESOURCES, in addition to facilities, infrastructure facilities and business premises. That's why BUMDes Amanah Jati until now has not been able to increase pades Jambu Timur
Pengaruh Likuiditas, Profibilitas, dan Pertumbuhan Penjualan Terhadap Kebijakan Dividen (Studi Empiris pada Perusahaan Sektor Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Periode 2013-2017)
Get PDFThe background of this problem is due to fluctuations in the distribution of dividend policies or those proxied by an unstable dividend payout ratio, while investors want a stable dividend policy and the differences in the results of previous studies that make researchers want to do research. This study aims to determine the effect of Liquidity, Profitability, and Sales Growth on Dividend Policy in Consumer Goods Industrial Sector Companies Listed on the Indonesia Stock Exchange. The data used in this study are documentary data in the form of Liquidity, Profitability, Sales Growth, and Dividend Policy obtained from financial reports from the official website www.IDX.co.id. The number of samples used was 14 companies that met the criteria and were listed on the IDX in 2013-2017. Data analysis was performed using a multiple linear regression test. The results of this study indicate that: 1) liquidity has no and no significant effect on dividend policy, 2) profitability has no and no significant effect on dividend policy, 3) sales growth has no and no significant effect on dividend policy, 4) liquidity, profitability, and Sales growth together has no effect on dividend policy
Pengaruh Kinerja Keuangan dan Good Corporate Governance terhadap Nilai Perusahaan melalui Pengungkapan Islamic Sosial Reporting sebagai Variable Moderasi (Studi Empiris Pada Perusahaan yang Terdaftar di JII Pada Tahun 2017-2018)
Get PDFThe economy in Indonesia is getting better because many entrepreneurs are able to manage their companies well. A good company is a company that has good corporate value. This study aims to analyze the effect of financial performance and corporate governance on firm value and moderated by Islamic Social Reporting on active companies listed in the Jakarta Islamic Index (JII) in 2017-2018 as many as 58 companies. This study uses the dependent variable, namely firm value, the independent variable, namely financial performance and corporate governance and the moderating variable of Islamic Social Reporting. The type of data in this study is quantitative data. This study uses secondary data from the annual reports of active companies published by the Jakarta Islamic Index in 2017-2018. Data analysis used multiple linear regression equation. The results of this study indicate that financial performance has a significant negative effect on firm value, Corporate Governance has a significant negative effect on firm value. Meanwhile, ISR is able to strengthen the relationship between financial performance and firm value and strengthen the relationship between corporate governance and firm value
Studi Kualitatif Pelaksanaan Metode Akuntansi Berbasis Akrual Pada Puskesmas Tahunan Setelah Menjadi Badan Layanan Umum Daerah (BLUD)
Get PDFThe change of the Annual Public Health Center into a BLUD aims to improve its services to the community as a form of implementing the Jepara Regency Government in the health sector, promoting general welfare and preserving the life of the nation. With the change to BLUD, the Annual Health Center is given flexibility in financial management by applying the implementation of the accrual-based accounting method. This type of research is qualitative with a descriptive approach to describe the actual information from the informants. While the types of data used in this study are primary and secondary data. This study aims to determine the implementation of accrual-based accounting methods, obstacles, and factors at the Annual Health Center after becoming a Regional Public Service Agency. Based on the results of the research that has been carried out, it shows that the implementation of the accrual-based accounting method at the Annual Health Center has not been implemented in accordance with Jepara Regent Regulation Number 9 of 2017. interference with the application. While the factors that influence the success of this implementation are internal control, consistency in financial reporting, and smooth access to applications
Analisis Auditor switching Secara Voluntary yang dipengaruhi oleh Opini Audit, Pergantian Manajemen, Financial Distress, Audit Delay pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2015-2017
Get PDFThis study aims to examine the effect of audit opinion, management turnover, financial distress, and audit delay on voluntary auditor switching in manufacturing companies. Several previous studies on the factors that influence voluntary auditor switching still show different results. Therefore, it is necessary to re-examine the factors that influence voluntary auditor switching. The population in this study were all manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2015-2017 as many as 144 companies. Based on the purposive sampling method, the research sample consisted of 129 manufacturing companies for the 2015-2017 period. The data used in this research is secondary data. The analytical tool used to test the hypothesis in this study is logistic regression analysis with SPSS 23 program and a significance level of 5%. The results of hypothesis testing indicate that there is evidence that all independent variables, namely audit opinion, management turnover, financial distress, and audit delay have no significant effect on voluntary auditor switching
Penerapan Akuntansi Perbankan Syariah untuk Produk Pembiayaan Murabahah Berdasarkan PSAK No 102 Tentang Akuntansi Murabahah ( Studi Kasus Pada KSPPS BMT Lumbung Artho Jepara)
Get PDFPSAK No. 102 is an accounting system that looks at the recording process of financing products using a buying and selling system from the transaction process between the parties involved into the accounting system used in Islamic banking institutions. In line with this, the financing product at KSPPS BMT LUMBUNG ARTHO JEPARA is murabahah financing. The formulation of the problem in this research is how to apply PSAK No. 102 concerning Accounting for Murabahah Financing at KSPPS BMT LUMBUNG ARTHO JEPARA and whether its implementation is in accordance with Statement of Financial Accounting Standards (PSAK) No. 102. This study aims to determine the application of murabahah financing applied by KSPPS BMT LUMBUNG ARTHO JEPARA and whether the application is in accordance with the Statement of Financial Accounting Standards (PSAK) No. 102. The type of research is qualitative research, data collection using interview techniques and literature study. The results of this study indicate that the application of murabahah financing applied by KSPPS BMT LUMBUNG ARTHO is in accordance with the Statement of Financial Accounting Standards (PSAK) No. 102. The conclusion of this study shows that the application of murabahah financing at KSPPS BMT LUMBUNG ARTHO in the form of pricing, determining muarabahah assets, determining discounts is in accordance with PSAK No. 102 regarding Murabaha
Analisis Perbandingan Kinerja Keuangan Perusahaan Farmasi Milik Pemerintah (BUMN) Dengan Perusahaan Farmasi Swasta di Bursa Efek Indonesia (Periode 2013-2017)
Get PDFThe financial performance of a company can be interpreted as a good prospect or future, growth and development potential for the company. This study aims to analyze the comparison of financial performance between government-owned pharmaceutical companies (BUMN) and private pharmaceutical companies listed on the Indonesia Stock Exchange from 2013-2017. The variables used to compare are profitability ratios (GPM, NPM, OPM, ROA, ROI, and ROE). The research population is all pharmaceutical companies listed on the IDX. The sampling method is saturated sample. The number of samples is 6 government-owned pharmaceutical companies and 2 private pharmaceutical companies. The data collection method is by recording financial statement documents and data analysis using the Independent sample T-test. The results showed that there were differences in financial performance between government-owned pharmaceutical companies (BUMN) and private pharmaceutical companies. This is because each variable produces a profitability value greater than = 0.05. Private Pharmaceutical Companies can develop and maintain what has been achieved and State Owned Pharmaceutical companies should give the government freedom of management for company management, so that companies develop their products, not only domestically but also abroad
Faktor-Faktor Yang Mempengaruhi Efektivitas Pengelolaan Keuangan Daerah
Get PDFBased on Permendagri No. 13 of 2006 effectiveness is defined as the achievement of program results with predetermined targets, namely by comparing expenditures with results. Effectiveness is the success of an organization in achieving the planned goals. This study aims to determine the factors that influence the effectiveness of regional financial management. The factors studied include three independent variables, namely the government's internal control system, the competence of human resources, and the regional financial accounting system.The data used is primary data. Data was collected by distributing questionnaires to the head of the finance department and staff in the finance department at the OPD Jepara Regency, totaling 41 OPD. So that the total questionnaires distributed were 82 questionnaires. The sampling technique was done by simple random sampling. The method of analysis used multiple linear regression analysis. The results showed that (a) SPIP had a significant positive effect on the effectiveness of regional financial management, (b) SAKD had a significant positive effect on the effectiveness of regional financial management, (c) HR competence had a significant positive effect on the effectiveness of regional financial management, and (d) simultaneously SPIP, SAKD and HR competencies affect the effectiveness of regional financial managemen
Analisis Pengelolaan Aset Tetap Pada Badan Pengelolaan Keuangan dan Aset Daerah di Kabupaten Jepara
Get PDFAssets are one of the important elements that must be managed properly, because in the administration of local government assets are needed to support the success of operational activities. The purpose of this study was to find out that the management of fixed assets in Jepara Regency was in accordance with the procedures, to find out that the management of fixed assets in Jepara Regency was in accordance with the Regulation of the Minister of Home Affairs Number 19 of 2016, and to find out what obstacles were experienced in reporting fixed assets in Jepara Regency. Jepara Regency. The research method used is descriptive qualitative research. The data used in this study are subject data. Sources of data obtained from interviews, observation and documentation. The results of the study show that the implementation of fixed asset management carried out by the BPKAD of Jepara Regency has so far been carried out thoroughly in accordance with Permendagri Number 19 of 2016 concerning Technical Guidelines for the Management of Regional Property. By using a conformity analysis of the application of legislation regarding the implementation of fixed asset management carried out by Jepara Regency with Permendagri No. 19 of 2016 so far there are still things that are not in accordance with the laws and regulations, in this case the making of a maintenance card, which is related to the results of the maintenance that has been carried out. However, this does not cause the asset management to be hampered
Analisis Faktor-Faktor yang Mempengaruhi Kredit Macet Pada Koperasi Baitul Malwat Tamwil (BMT) Artha Makmur Jaya Bawu
Get PDFAbstract
This study aims to determine what factors affect bad loans at the Baitul Malwat Tamwil Cooperative (BMT) Artha Makmur Jaya Bawu. The independent variables (independent) used in this study are character, capital, capacity, collateral, condition and the dependent variable used in this study is bad credit. The research approach used in this research is a quantitative approach. The sampling method was simple random sampling, with the number of respondents being 82 customers. Data collection techniques using a questionnaire in the form of a Likert scale. The analytical technique used is multiple linear regression analysis, taking into account the classical assumption test requirements, namely normality test, multicollinearity test, autocorrelation test, and heteroscedasticity test. The hypothesis testing used is a partial statistical test (t test) and a simultaneous statistical test (F test). The results of the t-test indicate that the variables of character, capital, and capacity have a significant effect on bad loans, while the collateral and condition variables have no significant effect on bad loans. F test results show that the independent variables (character, capital, capacity, collateral, and condition) together have a significant influence on bad loans