ETIKONOMI
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MANAJEMEN LABA AKRUAL DAN RIIL SEBELUM DAN SETELAH ADOPSI WAJIB IFRS DI UNI EROPA
No full textThis study aims to provide empirical evidence on earnings management practices in the Europe Union in three years before and after the mandatory IFRS adoption. Earning management practices what are observed is accrual earnings management (the level of discretionary accruals) and real earnings management (abnormal cash flow from operation and abnormal production costs). Data is retrieved from OSIRIS database by using the purposive sampling method and was tested with paired sample t-test. The results showed empirically that there is no difference between accrual and real earnings management in the period before and after the mandatory IFRS adoption. Other results also showed that accruals and real earnings management are positively correlate for abnormal production costs after the mandatory IFRS adoptionDOI: 10.15408/etk.v12i1.190
Pengaruh Sistem Manajemen Mutu ISO 9001:2008 dan Partisipasi Penyusunan Anggaran Terhadap Kinerja Manajerial
No full textThe Effect of Quality Management System ISO 9001: 2008 and Budget Participation on Managerial PerformanceThe objective of this research is to analyze and to prove empirical evidence regarding with the influence of the application of quality management system of ISO 9001:2008 and the budget participation towards the improvement of managerial performance in State Islamic University (UIN) Syarif Hidayatullah Jakarta. The technique that used in this research is multiple linier regression. The result of this research proves the hypothesis build up before this research, that there significant influence between quality management system of ISO 9001:2008 and the budget participation towards the managerial performance, both through parameter test and simultaneous test. It shows that the application of quality system management ISO 9001:2008 and the budget participation done by State Islamic University (UIN) Syarif Hidayatullah Jakarta, influence the improvement of its managerial performanceDOI: 10.15408/etk.v14i1.226
Kajian Strategi Pemberdayaan UMKM Dalam Menghadapi Perdagangan Bebas Kawasan ASEAN (Studi Kasus Kampung Batik Laweyan)
No full textThe Empowerment Strategy of Micro and Small Enterprise in Facing ASEAN Free Trade (Case Study at Kampung Batik Laweyan)National economics development in Indonesia. Which became priority are micro, small, and medium enterprises. (UMKM ) would become the backbone of the economic society based to reduce the poverty and development bases to broaden economic and would give significant contribution in improving regional economy and national economic resilience. Batik to UMKM laweyan can survive in the current free trade it is required a pattern the right strategy. In the research uses a qualitative methodology with data. Colecction method interview, participant observation and study documentation. Then data analysis technique in this researh using data clecction, the reduction of the data , display data and thr concludion of the data analysis. The results of reaarch sugested that small and medium business UMKM development pattern batik Laweyan with inovation renew the product then applying social capital by multiplying tissues business ecosystem.DOI: 10.15408/etk.v14i2.227
PENGARUH RASIO KEUANGAN TERHADAP TINGKAT KINERJA PADA BANK PEMBANGUNAN DAERAH
No full textThe aim of this research is to analyze the effect of financial ratios on profitability at regional development banks. The method analysis that used in this research is multiple regressions with six variabel independent such as capital adequacy ratio, net interest margin, BOPO, loan to deposit ratio, non-performing loan, and return on equity, and the dependent variables is return on asset. The result shown that capital adequacy ratio, net interest margin, and ROE have a positive influence on ROA. BOPO and non-perfoming loan had a negative influence to return on asset. The value of R square shown that all the independent variables can explained the model with 83,7%, and the rest is about 16,7% was explained by other variables outside the model.DOI: 10.15408/etk.v13i2.188
Peran Perbankan Syariah Dalam Mengimplementasikan Keuangan Inklusif di Indonesia
No full textThe Role of Islamic Banks in Financial Inclusion ImplementationThis study aimed to analyze the role of islamic banks in implementing financial inclusion in Indonesia. Financial inclusion is a process to provide formal financial access for the poor and low income people (unbankable people). This study was designed which approached qualitatively and quantitatively (mixed research). The qualitative data analyzed by using Straruss and Corbin’s theory consisted three major steps: open coding, axial coding, and selective coding. Quantitative analyzed by using comparative analysis of financial statements and financial ratio analysis such as CAR, ROA, ROE, NPF, and FDR period of 2010-2014. This study proved that Islamic banking had great potential in implementing financial inclusion, it was indicated by a significant increase in funding and financing since 2010-2014 and results of financial ratio analysis also shows the performance of Islamic banking and financial condition is good.DOI: 10.15408/etk.v14i2.227
Pengaruh Komitmen Organisasi, Penghargaan dan Kepuasan Kerja Terhadap Perputaran Karyawan Pada Perbankan Syariah di Kota BATAM
No full textThe Effect of Organization Commitment, Reward, and Work Satisfaction to Turnover in Islamic Banking at BatamThis study aims to analyze the effect of organizational commitment, reward to turn-over intention through work satisfaction variable and to analyze the most affective variable on turn-over intention. The method that used on this study is path analysis. According to the analysis, it is concluded as the followings: organizational commitment has effect on work satisfaction, reward has effect on work satisfaction, work satisfaction has effect on turnover intention, organizational commitment has a effect on turnover intention, reward has a effect on turnover intention, organizational commitment has a effect on turnover intention through work satisfaction, reward has a effect on turnover intention through work satisfaction.DOI: 10.15408/etk.v14i1.226
Pengaruh Rekening Dormant dan Dana Pihak Ketiga Terhadap Laba Bank di Bank Syariah Mandiri
No full textThe Effect of Dormant Accounts and Deposit Funds to Bank\u27s Profits in Bank of Sharia MandiriThe purpose of this research is to analyze the effect’s dormant accounts and the amount of third party funds (DPK) to the bank\u27s profit in Bank of Sharia Mandiri. The analysis of the data used in this research is a method of multiple linear regression with the dependent variable is profit and the independent variables are dormant account and third party funds. The result shows that the dormant account didn’t have an effect on bank’s profit. Otherwise, the third party funds/deposit funds has an effect of bank’s profit. This result imply that bank should reduce the dormant account, if there is a decreasing in dormant account there will be an increasing too in third party funds, and if the third party funds is increasing the bank’s profit will be also increasingDOI: 10.15408/etk.v14i1.226
PENGARUH STRUKTUR KEPEMILIKAN SAHAM, KEBIJAKAN DIVIDEN DAN KEBIJAKAN HUTANG TERHADAP NILAI PERUSAHAAN (Studi Pada Perusahaan Yang Terdaftar di BEI)
No full textThe main objective of this study is to examine the impact of ownership structure, dividend policy, debt policy on the value of the firms in Indonesian Stock Exchange. Data used in this research is financial data in the form financial statements of public companies listed in Indonesian Stock Exchange. The statistical method used to test the hypothesis is Structural Equation Modeling (SEM) analysis. The results of this study shown that: ownership structure has a significant positive influence to dividend policy. Ownership structure significant negative influence to debt policy. Ownership structure have no influence to value of the firms. Dividend policy significant negative influence to debt policy. Dividend policy have no influence to value of the firms. Debt policy significant positive influence to value of the firms.DOI: 10.15408/etk.v13i2.188
PENGARUH TINGKAT BONUS SERTIFIKAT BANK INDONESIA SYARIAH DAN TINGKAT INFLASI TERHADAP PEMBIAYAAN BANK SYARIAH DI INDONESIA
No full textThis research is to analyze to effect of Islamic bank Indonesia’s certificate bonus rate and inflation rate to Islamic bank’s financing in Indonesia. The method analysis that used in this research is multiple regressions. The dependent variable is Islamic bank’s financing, and the independent variable are SBIS’s bonus rate and inflation rate. The result shown that there is a negative effect between Islamic bank Indonesia certificate bonus rate to Islamic bank’s financing in Indonesia. But there is no effect between inflation rate and Islamic bank’s financing in Indonesia. These results indicate that the higher the level of bonus certificates Indonesia sharia banks, Islamic banks will then have a tendency to reduce the distribution of fundingDOI: 10.15408/etk.v13i2.188