Rumah Jurnal Unisnu Jepara (Universitas Islam Nahdlatul Ulama Jepara)
Not a member yet
416 research outputs found
Sort by
Faktor-Faktor yang Mempengaruhi Pendapatan Nelayan Kecamatan Mlonggo, Kabupaten Jepara (Studi Nasabah PT. Bank Tabungan Pensiunan Nasional Syari’ah Tbk)
Full text linkIn line with the development of the Indonesian economy in recent years and several sectors in the economy experiencing quite good growth, one of which is the fisheries and marine sector. The fishery sector is also one of the government's targets in an effort to increase non-oil and gas exports. With such great potential, the marine and fisheries sector can become a leading sector in the national economy. These abundant marine resources can potentially be utilized to improve the standard of living in the welfare of fishing communities.The method used in this research isresearch using a quantitative approach. The research subjects are fishermen who have been registered as customers of PT. Bank Tabungan Pensiunan Nasional. Tbk branch of Mlonggo District, Jepara Regency, as the unit being analyzed. The research sample was 50 fishermen using random sampling technique. To find out the factors that affect the income of fishermen in Mlonggo sub-district, simple linear regression analysis is used.The results of the research from the respondents can be concluded that the variables of working capital, work experience, long working hours are positive and significantly affect fishermen's income. While the age variable is not significant in influencing the income of fisherme
Upaya Dinas Perhubungan dalam Peningkatan Pemungutan Retribusi Terminal Kota Jepara
Full text linkThe purpose of this study was to determine the terminal retribution collection system in Jepara district, the efforts of the transportation service in increasing Jepara city terminal retribution collection and the inhibiting and supporting factors in carrying out Jepara city terminal retribution collection. This type of research is descriptive qualitative. Data collection techniques in this study were conducted by means of interviews, documentation and observation with interactive model data analysis. The results of the study can be seen that the terminal retribution collection system is carried out by two retribution collectors who stand in front of the entrance and exit of the terminal, by pulling each transport that enters the terminal according to the rates listed on the ticket and is given a TPR (sign of payment of retribution) or in accordance with the SOP for withdrawal of terminal retribution. The inhibiting and supporting factors in the implementation of the Jepara city terminal levy collection are the reduced number of vehicles, declining public transport service users, government regulations on mass transportation that have not been implemented properly, the ease with which people get / have two-wheeled transportation and private cars, community human resources who are low. The supporting factors are terminal human resources/terminal officers and the collection is carried out based on regional regulation number 22 of 2011
Faktor Faktor yang Mempengaruhi Pemahaman UMKM dalam Penyusunan Laporan Keuangan Berdasarkan SAK ETAP (Studi Kasus pada Usaha Mikro Kecil Menengah di Kabupaten Jepara)
Full text linkOne of the supporting factors that cause problems in developing Micro, Small and Medium Enterprises (MSMEs) is the lack of understanding of MSMEs in the preparation of financial reports based on SAK ETAP. This study aims to determine information and socialization, educational background, education level, length of business and business size on the understanding of MSMEs in preparing financial reports based on SAK ETAP. This research was conducted on micro, small and medium enterprises (MSMEs) furniture furniture in the District of Jepara. Research data were collected by distributing questionnaires to entrepreneurs and analyzed using multiple regression with the help of SPSS version 24. The results showed that information and socialization, educational background, education level, length of business, business size had a significant effect on the preparation of financial statements based on SAK ETAP
Analisis Faktor-Faktor Yang Mempengaruhi Luas Pengungkapan Sukarela Laporan Tahunan Perusahaan (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2014-2016)
Full text linkThe voluntary disclosures that vary widely from one company to another vary. These differences can be influenced by the characteristics of the company. This study aims to analyze the effect of firm size, leverage, profitability, public share ownership, liquidity, company listing age, and KAP size on the extent of voluntary disclosure in the company's annual report. The population in this study are all manufacturing companies that have complete data and are consistently listed on the Indonesia Stock Exchange in 2014-2016. The sampling technique was carried out using the saturated sampling method. The number of samples in this study were 65 companies. The data used in this study is documentary data in the form of annual report data of manufacturing companies listed on the Indonesia Stock Exchange in 2014-2016. The data analysis method used is multiple linear regression analysis. The results of this study indicate that company size and public share ownership have a positive effect on the extent of voluntary disclosure in the company's annual report. Meanwhile, leverage, profitability, liquidity, company listing age, and KAP size have no effect on the extent of voluntary disclosure in the company's annual report
Analisis Rasio Keuangan untuk Menilai Kinerja Pengelolaan Keuangan Daerah Kabupaten Jepara Tahun Anggaran 2013-2015
Full text linkTo assess the performance of the Regional Government (Pemda) in managing their regional finances, among others, by conducting a financial ratio analysis on the local government's financial statements. The results of the financial ratio analysis are then used as a benchmark in assessing the level of independence, efficiency, effectiveness, harmony and growth. The data used in this study are the financial statements of the Jepara Regency Government in 2013, 2014 and 2015. Furthermore, the data will be analyzed using five financial ratios, namely: the independence ratio, the effectiveness ratio, the harmony ratio, the efficiency ratio and the growth ratio. The results of data analysis state that the financial performance of the Jepara Regency Government which is still lacking is the aspect of independence and the aspect of harmony, because the ratio of independence is 10.68% (2013), 16.95% (2014) and 16.37% (2015), while the ratio operational expenditure to the Regional Budget of 854.57% (2013), 546.64% (2014) and 495.22% (2015). On the other hand, the ratio of capital expenditure to APBD is also still low compared to operational expenditure, which is 118.70% (2013), 81.55% (2014) and 122.26% (2015). The level of efficiency and effectiveness of the Jepara Regency Government in managing funds is very efficient and effective, because the effectiveness ratio is 112.49% (2013), 123.23% (2014) and 124.37% (2015) while the efficiency ratio is 2.25 % (2013), 1.72% (2014), and 2.20% (2015). PAD growth was quite high in 2014 amounting to 73.18% but for 2015 it was only 16.65%, for income growth it increased by 15.34% (2014) and 20.72% (2015). On the other hand, operating expenditure increased by 10.78% (2014) and 5.68% (2015) and capital expenditure increased by 18.97% (2014) to reach 74.90% (2015). The Jepara Regency Government is expected to strive to further increase its PAD by optimizing resource management and expanding sectors that have the potential to increase PAD, so that dependence on revenues from the Central Government can be reduced. The Jepara Regency Government should be more proportional in allocating its expenditures, namely reducing operational expenditures and increasing capital expenditures
Pengaruh Good Corporate Governance, Persentase Saham Publik dan Leverage Terhadap Manajemen Laba (Studi Empiris Pada Perusahaan Listing di Bursa Efek Indonesia (BEI) dengan Periode IPO 2011-2015)
Full text linkThis study aims to examine the effect of Good Corporate Governance in terms of institutional ownership, managerial ownership, audit committee, independent commissioner, percentage of public shares and leverage on earnings management in companies conducting Initial Public Offering (IPO). This research is classified as pure quantitative research. This research was conducted using purposive sampling method so that a sample of 67 companies was obtained. The data analysis method used in this study is multiple linear regression analysis using the SPSS version 20 analysis tool. Based on the results of the analysis, it is found that Good Corporate Governance seen from institutional ownership has a negative influence on earnings management in companies that carry out IPOs; Good Corporate Governance seen from managerial ownership has a positive influence on earnings management in companies conducting IPOs; Good Corporate Governance seen from independent commissioners has a positive influence on earnings management in companies conducting IPOs; Good Corporate Governance seen from the audit committee has a positive influence on earnings management in companies conducting IPOs; Good Corporate Governance seen from institutional ownership has a negative influence on earnings management in companies conducting IPOs; Good Corporate Governance seen from institutional ownership has a negative influence on the earnings management of companies conducting IPOs