JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN
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Pengaruh Pengungkapan Islamic Social Reporting terhadap Earnings Response Coefficient
Full text linkThis study examines the relationship between Islamic Social Reporting (ISR) disclosure that is published in annual report and informativeness of earnings (as measured by Earnings Response Coefficient/ERC). The hypothesis predicts that ISR disclosure will effect on the level of ERC. The sample consists of 95 annual reports of the companies listed on Indonesia Sharia Stock Index on December 2014. The amount of ISR disclosure provided in annual reports is measured by disclosure items developed by Othman et al. (2009). The hypothesis is tested by using multiple regression analysis. The empirical results of the study show that the level of ISR disclosures significantly has positive effect on the ERC. The results indicate that investor uses the information of ISR disclosure that is provided in annual report together with information in earnings as one of the guidance for their investment decisions. The study contributes to the literature that ISR is an important information to be disclosed by company because it can increase the level of investor’s belief toward the information of earnings reported.
Keywords: Earnings Response Coefficient, Indonesia Sharia Stock Index, Informativeness of Earnings, Islamic Social Reportin
Pengaruh Kemampuan Rasio Keuangan Sebagai Prediktor Pertumbuhan Laba
Full text linkThis research wants to examine the effects of Working Capital to Total Asset (WCTA), Current Liabilities To Inventory(CLI), Total Asset Turnover(TAT), Gross Profit Margin (NPM) and to profit growth of manufacture company.
The sampling technique used in this research is purposive sampling, with some criteria, those are: (1) the manufacture company listed in IDX in research period and the avaliable of financial statement as the research period 2011 until 2013 ; (3) the manufactur company has not negative profit.
The result of this research shows that the data has fulfill the classical asumption, such as: no multicolinearity, no autocorrelation, no heteroscedasticity and distributed normally. From the regression analysis, found that partially Working Capital to Total Asset (WCTA), Total Asset Turnover (TAT), and Net Profit Margin (NPM) variable, have a positive significant to profit growth of manufacture company, while Current Liabilities To Inventory (CLI) doesn’t have influence to profit growth of manufacture company. From the research also known that those fourth variable (WCTA, CLI, TAT, and NPM) simoultaneously have an influence to profit growth of manufacture company. The prediction percentage of those variable simoultaneously are 35,9%.
Keywords: Working Capital to Total Asset (WCTA), Current Liabilities To Inventory (CLI), Total Asset Turnover (TAT), Net Profit Margin (NPM) and profit growth
Akuntansi dalam Perspektif Maqashid Syariah
Full text linkIslam as a way of life for Muslims explains comprehensively about worship and muamalah, including in non-cash economic transactions. Various verses in the Koran provide guidance to document non-cash transactions. Honesty, accountability and piety are needed in the recording process. How is the implementation of sharia maqasid in accounting to be important to know.
Qualitative research through literature study by studying the normative aspects of the verses of the Koran and the hadith, as well as analyzing through the maqashid sharia approach.
Accounting as a complement (tahsiniyat) can turn into a need (hajiyat) at the maqashid level. Sharia orders to record non-cash transactions become a necessity (dharuriyat) to protect property ownership.
Keywords: Accounting, Transactions, Maqashid Shari
Pengaruh Sistem Pengukuran Kinerja, Motivasi, dan Kompensasi terhadap Kinerja Karyawan: Studi Empiris di PTPN XII Daerah Kendeng Lembu-Glenmore
Full text linkThe aims of this research is to know the effect of performance measurement system, motivation, and compensation on employees performance. The data collection of this research is done by spreading questionair to the 70 employees in PTPN XII region Kendeng Lembu Glenmore. The research method of this research multiple linier regression analysis, classical analysis assumption and hypothesis test (t-test). The measurement scale of this research is likert scale and the scale is 1 up to 5 starting with very less appropriate statement. The result of linier regression analysis show that performance measurement system, motivation, compensation have significan impact to the employees performance.
Keywords: performance, system performance, motivation, compensation, employees performanc
Pengaruh Kepemimpinan Situasional, Sistem Pengukuran Kinerja, dan Penerapan Teknik Total Quality Management terhadap Kinerja Manajerial (Studi Empiris Pada PT. Telkom Kandatel Jember)
Full text linkThis study aims to test the Influence of Situational Leadership, Performance Measurement System, and Application Techniques of Total Quality Management"and perform empirical studies on PT. Telkom Kandatel Jember. Population andsamples in this study were middle managers, assistant managers and officers in PT.Telkom Kandatel Jember some 113 people. The analytical method used is multiple linear regression analysis. After analyzing the data, some conclusions can be drawn: a). Results of the study received that leadership is situational influence on managerial performance of PT. Telkom, Tbk Kandatel Jember. Influential situational leadership on managerial performance of PT. Telkom, Tbk Kandatel Jember indicate that situational leadership in the form adopted by the leaders of PT. Telkom, Tbk Kandatel Jember has been able to improve the performance of managerial PT. Telkom, Tbk Kandatel Jember. b). Systems affect the performance of managerial PT. Telkom, Tbk Kandatel Jember. Influential performance measurement systems on managerial performance of PT. Telkom, Tbk Kandatel Jember indicate that the majority of managers has made efforts to improve quality, service process integration, to make efforts aimed at reducing the cost of service due to the interference re convenience, in order to satisfy customers, c). The application of TQM techniques affect the managerial performance of PT. Telkom, Tbk Kandatel Jember.
Keywords: Situasional Leadership, Systems Affect the Performance, Total Quality Management, Performanc
Implementasi Manajemen Laba pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia
Full text linkThis study aims to determine the real earnings management are proxied by cash flow from operation, production cost, discretionary expenses and combination real earnings management. This study uses the prospect theory. Research samples were 93 manufacturing companies listed in Indonesia Stock Exchange during 2012-2014. Grouping the sample companies were allegedly identified and unidentified perform earnings management by using the distribution of EPS. EPS distribution based on reference point 5%, by comparing profit in this year and profit in the last year. The result of this study explained that manufacturing companies in Indonesia do real earnings management by increasing operating cash flow operation, increasing production cost and decreasing discretionary expenses to avoid decreasing profit. All proxies of the real earnings management support the hypothesis in this study, except combination real earnings management. Firm size and leverage don’t affect the real earnings management in manufacturing companies in Indonesia.
Keywords: Real Earnings Management, Proxies of Earnings Management Laba Riil, Prospect Theory, Distribution of EPS
Peran dan Potensi Masjid Fadhillah, Lowokwaru, Malang dalam Pembangunan Masyarakat pada Bidang Ekonomi
Full text linkIn the time of the Prophet Muhammad, the mosque had a very central role for the community. Not only as a gathering place for ritual worship, the mosque is also used to discuss problems that occur in the community such as economic and social, and even occasionally used to formulate a strategy when the Prophet facing a war. Now days, the mosque faces a narrowing of meaning. The mosque is only used for places of worship. This study aims to explore the role and potential of mosques in Fadhillah Mosque, Lowokwaru, Malang. This mosque has a strong potential because it is supported by the trust of the community which entrust their funds and accumulate in large numbers. This study uses interviews, observation and also documentation in data mining. This research proves that the Fadhilah Mosque, Lowokwaru, Malang City does not only play a role in the aspect of ritual worship. Fadhillah Mosque is also engaged in economics through several activities. Even so, this mosque also has great potential that can still be developed to provide benefits to the wider community.
Keywords: Mosque; Worship, Mosque-Based Community Empowermen
Stock Market Reaction towards the Announcement of Indonesian Presidential Election Results
Full text linkThere are several factors influence stock market reactions, namely political events. This paper uses event study methodology to study the stock price reaction to political events, particularly the official announcements of Indonesian Presidential Election results of 2004, 2009, and 2014 by General Election Commission. The event window was twenty-nine days (fourteen days before the event, during the event, and fourteen days after the event). By using stocks of the LQ45 category, we analyzed stock market reactions and average abnormal return around the official announcement of 2004, 2009, and 2014 Presidential Election. Other factor, i.e. quick count, is also discussed in this study as it influenced to the stock market reactions.
Keywords: political event, Presidential Election, stock market reaction, average abnormal retur
Pembandingan Kinerja Keuangan Perusahaan Asuransi Syariah dan Non-Syariah Terbuka di Indonesia
Full text link This research was conducted to compare the different of financial performance between sharia and non sharia conventional insurance company listed in Indonesian Stock Exchange. Population in this research are insurance companies that listed in Indonesian Stock Exchange. Data is collected from of the insurance company during three years since 2012-2014. Five variables are used to measure financial performance of insurance company. The variables are profitability, debt ratio, capital structure, earning per share, and equity per share. The results of this research show that earning per share and equity per share of sharia insurance company were better than non-sharia companies, but profitability, debt ratio, and capital structure were worse than non-sharia companies.
Keywords: rentability, debt ratio, capital structure, earning per share, equity per shar
Pengaruh Persepsi Kegunaan, Kemudahan Penggunaan, Risiko terhadap Sikap dan Intensi Perilaku Nasabah dalam Penggunaan Internet Banking di PT. Bank Muamalat Indonesia, Tbk Cabang Jember
Full text linkThis study aims to examine the factors that influence customer behavior intention on internet banking services by adopting a conceptual framework Technology Acceptance Model (TAM) developed by Davis in 1989 in PT Bank Muamalat Indonesia, Tbk. Jember Branch. The data collection is done by distributing 200 questionnaires to customers who use internet banking services. Results of the test data showed that the perceived of usefulness, ease of use, and risk significantly affect the attitude of the use of internet banking but the behavioral intention variable significantly influenced only by the perceived ease of use variable. Attitude variable significantly influence behavior intention variable. These results indicate that the behavior intention to use internet banking service foremost influenced by the easiness of the application. A usefull service will not necessarily be used when deemed difficult to operate. The risk factor was not affect the intention of customers to continue using internet banking services. Internet banking services of PT Bank Muamalat Indonesia, Tbk. Jember branch should be more focused on the easiness of the application and the dissemination about how to use this service which in turn can reduce the operational costs of banks in providing banking services.
Keywords: Technology Acceptance Model (TAM), internet banking, perceived usefulness, perceived ease of use, perceived risk, attitudes, behavior intention, Structural Equation Mode