Jurnal Ilmiah Econosains
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PERBANKAN SYARIAH DI INDONESIA DIPANDANG DARI SUDUT AGAMA, SEJARAH SERTA DASAR HUKUMNYA
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Indonesian Muslim community at this point will have a choice of a sound banking system and trusted to accommodate their needs for banking services, in line with Islamic principles based on the Qur'an and Hadith. With the rapid growth of Islamic banking in Indonesia, then it became clear that Islamic banks are desired by the majority of Muslim society in Indonesia. Characteristics of Islamic banking include: suppression of ongoing imposition of interest, limiting the unproductive speculative activity, financing is addressed to the lawful efforts in accordance with Islamic principles, and operating profit-sharing system. Determining the amount of profit sharing between the bank and the customer is based on the agreement in a written agreement between both parties. The main differences between conventional banking Islamic banking is the prohibition of riba (interest) for Islamic banking. Thus, the paying and receiving interest on money borrowed and lent prohibited. Furthermore, because the basis of operation is based on sharia, it was natural this institution is an alternative institution that is expected to eliminate the doubt, especially among Muslims.
Keywords: Islamic Banking, History of Islamic Backing in Indonesi
PENGARUH TUJUAN PENYUSUNAN LAPORAN KEUANGAN TERHADAP METODE PENGUKURAN UNTUK UNSUR-UNSUR DALAM LAPORAN KEUANGAN (SEBUAH STUDI ARTIKEL DAN STANDAR AKUNTANSI KEUANGAN INDONESIA)
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The financial statements have been prepared by an enterprise through a process of accounting. In the process of recording up to financial reporting, there are stages of recognition, initial measurement, measurement subsequent to initial recognition and presentation. These stages exist in the accounting process as a whole in the preparation of financial statements. Studies conducted on two groups of different views in determining financial reporting purposes. Different financial reporting purpose is the basis of different measurement methods for the same financial statement items. It is also evident from the results of an analysis of the measurement method of accounting in accordance with Financial Accounting Standards applicable in Indonesia. From a study of the Standar Akuntansi Keuangan Indonesia note that measurement inventories use historical cost and net Realization value, for the measurement of fixed assets use historical cost, fair value at the time of revaluation and the recoverable value. As for the obligation to use basic measuring the amount of expenditure required to settle the obligation and alternative estimates using present value of liabilities on the balance sheet date. Still require further study and analysis in order to ensure that the objectives of financial reporting affect the measurement method elements in the financial statements.
Keywords: financial reporting purposes, the measurement of the elements of financial statements
ANALISIS AKTIVA PAJAK TANGGUHAN DAN DISCRETIONARY ACCRUAL SEBAGAI PREDIKTOR MANAJEMEN LABA PADA PERUSAHAAN YANG TERDAFTAR DI BEI
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This research is to test the deferred tax assets in predicting earnings management in companies in Indonesia. Further research will compare the deferred tax assets compared to the accrual model that has been used as a measure of earnings management to avoid losses. The population in this study is manufacturing companies listed in Indonesia Stock Exchange during 2007 through 2009. The sample in this study are 20 companies that selected using purposive sampling method. Data is tested using logistic regression method. Result of this research shows that the deferred tax assets and discretionary accrual significant effect on earnings management.
Keywords: Earnings Management, Accrual, Deferred Tax Assets
PENGARUH CITRA DAN KEPERCAYAAN MEREK TERHADAP LOYALITAS MEREK: SURVEI PELANGGAN LUX CAIR DI CARREFOUR MT. HARYONO
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Generally, the purposes of this research are: (1) Knowing the description of the brand image, brand trust, and brand loyalty, (2) Determining/Knowing the influence of brand image towards brand loyalty, (3) Determining/Knowing the influence of brand trust towards brand loyalty, (4) Determining/Knowing the influence of brand image and brand trust simultaneously towards brand loyalty. The units of analysis are buyers or users of Lux at Carrefour MT. Haryono. Observation units are 200 respondents who are the visitors of Carrefour MT. Haryono, who have bought or used liquid Lux for one year or more. The research type is descriptive and research method using explanatory causal survey. Descriptive analysis showed: (a) benefit dimension is the most dominant dimension in brand image variables, (b) company characteristic dimension is the most dominant dimension in brand trust variables, and (c) commitment dimension is the most dominant dimension in brand loyalty variables. The results of hypothesis testing are: 1) brand image variable has a significant influence to brand loyalty with beta coefficient of 0.297, T-test of 4.850 with significance level of 0.000; 2) brand trust variable has a significant influence to brand loyalty with beta coefficient of 0.468, T-test of 7.657 with significance level of 0.000; 3) the influence of brand image and brand trust simultaneously towards brand loyalty is 44.5%.
Keywords: Brand Image, Brand Trust, Brand Loyalty, Lu
HUBUNGAN ANTARA PENGETAHUAN TENTANG PERKOPERASIAN DENGAN PARTISIPASI ANGGOTA DALAM BERKOPERASI (Survei pada Koperasi Pegawai Universitas Negeri Jakarta)
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The objective of the research is to studies relationship between knowledge cooperation and participation cooperation. The research was carried out at Cooperation at State University of Jakarta (2003) with n = 50 respondents selected randomly. The research concludes that there is positive correlation between: (1) knowledge cooperation (X) and participation cooperation. Furthermore, there is positive correlation between knowledge cooperation and participation cooperation.
Keywords: knowledge cooperation, participation cooperation
PENGARUH BAURAN PEMASARAN JASA TERHADAP PERSEPSI SISWA SMU PADA UNIVERSITAS SWASTA â€X†DI JAKARTA (SURVEY PADA SISWA SMU DI WILAYAH DKI JAKARTA)
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The objective in this research is to test the influence of Marketing Service Mix 7 P based on different gender and different school to high school student perception at PTS “Xâ€. Research methods of the research are survey method and are taken purposively sampling techniques with standard of 5% error. Respondent of this research are 305 student from all of high school student in Jakarta. Based on the type of school consist of 200 respondent from state high school and 105 respondent from private high school, and based on gender consist of 128 male respondent and 177 female respondent. The results of this research use Structural Equation Model (SEM) show that Product and Price have significantly influence to the high school perception in the partial test. The test based on gender show that only in the female gender tests indicate that Product, Promotion, and Lecturer have significantly influence to the high school perception. And based on the type of school, 1) the state high school results indicate that Product, Promotion, and Price have significantly influence to the high school perception and 2) the private high school results indicate that only Product has significantly influence to the high school perception. The conclusion is the variable Product have positive contribution and significantly influence to the high school perception for all variable tests and for suggestion, the effective promotion tools to introduce their school is the television.
Keywords: product, price, place and promotion, physical evidence, lecturer and process, perception
POTENSI SUMBERDAYA EKONOMI DAERAH: SEBUAH TINJAUAN ASPEK EKONOMI BAGI USAHA MIKRO KECIL MENENGAH
Full text linkABSTRACTPotency effort for micro, small and medium-size enterprises in Indonesia very potential to be developed in the effort absorbtion of labour and at the same time prosperity public. The many small business emerging in when crisis to give indication that Indonesia chartered investment counsel potency still need to be developed furthermore. Its the expansion is till now unable to be pushed by innovation factor and usage of information of technology. Effort for small and medium-size enterprises in Indonesia can be developed in: First, expansion of real soul and entrepreneurs character. Needs more entrepreneurses in Indonesia borne by pushed by vision and innovation. Second, skilled expansion enlarges business; small business activity which there are having to constructed and developed. Third, direction and excellence expansion competes nation. Interaction and the relation of the existing inter-states more influenced by chartered investment counsel factor. Therefore to can become pre-eminent nation and considered, hence Indonesia must soon finds and develops excellence of its the core.Keywords: Economic Resourses, Micro Small and Medium-size Enterprises
ANALISIS KENDALA YANG DIHADAPI NELAYAN DALAM MENINGKATKAN PRODUKSI IKAN LAUT DIPESISIR PANTAI AMPENAN KECAMATAN AMPENAN KOTA MATARAM
Full text linkABSTRACTThe aim study is to determine the constraints faced by fishermen in an attempt to increase marine fish production. The study was descriptive research using primary data collected from 20 respondents fishermen. Data collected were analyzed using tabulation or frequency analysis. The results showed that the constraints faced by fishermen obtained from a study of 20 respondents is as follows: equipment constraints as many as 14 respondents (70%). Capital constraints 8 respondents (40%) and the constraints of natural conditions a orang respondents (5%). While other constraints obtained the results of discussions with 20 people of respondents is the lack of constraint in writing regulations governing the location of fishing among anglers fishing with the fishermen penjaring so often the case a misunderstanding, then constraint relief boat model boat which does not comply with the condition of marine / aquatic fishing where the fishermen village of North Ampenan.Keywords: fisherman, marine fish production, descriptive researc