KARYA DOSEN Fakultas Ekonomi UM
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Menyibak Agency Problem Pada Kontrak Mudharabah dan Alternatif Solusi
No full textIslamic Banking has been established is almost every part in the world. Mudharabah and musyarakah are two contracts which mainly characterize syariah banks. Mudharabah is the clearest differing characteristic as well as positioning for syariah banks in competing conventional banks. Unfortunately, mudharabah and musyarakah are still rarely practiced. Risk averse attitude which is shown by syariah banking is caused by the information asymmetry and moral hazard by mudharib or clients, especially in terms of profit reporting. The information asymmetry and moral hazard are triggers of agency problem. Keyword: Mudharabah, asymmetric information, moral hazard,advers selectio
Rancangan Metodologi Berbasis Epistimologi Islam Dalam Merekontruksi Teori Ekonomi Islam
No full textMetodologi untuk merekontruksi teori ekonomi Islam memiliki karakteristisk yang sangat berbeda dengan metodologi yang berkembang selama ini. Untuk dapat menghasilkan teori yang secara substansi memuat cara pandang Islam maka metodologi pengembangkan ilmu ekonomi Islam harus berdasar pada epistimologi Islam. Untuk itu pemahaman secara utuh terhadap paham ilmu menurut Islam sangat penting sebelum merancang metodologi. Metodologi sebagai alat cetak ilmu pengetahuan sangat bergantung pada paham ilmu yang dianut. Peranan rasional dan logika tidak cukup menurut epistimologi Islam dan dibutuhkan prinsip lain seperti wahyu, hadith, intuisi, ilham, pengalaman masa lalu, dan lain-lain. Epistimologi Islam menuntut kesatuan norma spiritual (tauhid) dan ilmu pengetahuan sebagai dasar untuk mewujudkan ilmu pengetahuan yang memberikan kemanfaatan hakiki di dunia maupun realitas akhir
Pelaporan Keuangan Dan Tanggung jawab Etis
No full textSemakin arifnya para pelaku dalam pengambilan keputusan ekonomi serta ditunjang perkembangan teknologi informasi yang pesat, peran akuntansi sebagai sistem informasi keuangan menjadi semakin penting, khususnya bagi dunia usaha. Akuntansi keuangan sebagai salah satu cabang ilmu dan praktik akuntansi yang berhubungan dengan permasalahan pelaporan keuangan kepada berbagai pihak pengambil keputusan (constituencies) di luar manajemen perusahaan, perlu diselenggarakan dengan berlandasan pada standar akuntansi keuangan yang berlaku. Standar akuntansi keuangan merupakan pedoman yang harus diacu dalam penyusunan laporan keuangan untuk tujuan pelaporan kepada para pemakai di luar manajemen perusahaan. Kode etik profesi menggambarkan standar minimum dari praktik suatu profesi. Dalam merespon kebutuhan masyarakat yang semakin berubah, maka AICPA, SEC. APB. dan FASB memusatkan perhatian pada pernyataan mengenai disclosure dan pentingnya semakin memelihara perilaku etis dalam profesi akuntansi, tentunya akuntan sebagai profesi berkewajiban untuk menjaga standar-standar etika yang paling tinggi. Kata-kata kunci: sifat kualitatif laporan keuangan, constituencies, standar akuntansi, standar, etika, dan tanggung jawab etis
Pengaruh Good Corporate Governance Terhadap Praktik Perataan Laba Pada Perusahaan Manufaktur Yang Listing Di Bei
No full textPenelitian ini bertujuan untuk menguji apakah terdapat pengaruh variabel good corporate governance yang diproxykan oleh persentase dewaii komisaris independen, kepemilikan manajerial dan kepemilikan institusional terhadap perataan laba, baik secara parsial maupun secara simultan. Penelitian ini menggunakan populasi perusahaan manufaktur yang terdaftar di BEI pada periode amatan tahun 2005-2007. Teknik pengambilan sampel menggunakan purposive sampling, sehingga diperoleh 36 perusahaan sampel. Analisis data menggunakan regresi logistic dengan menggunakan pendekatan binary response, karena variabel dependennya merupakan variabel dummy. Dari hasil analisis, diperoleh bukti empiris bahwa secara parsial ketiga variabel good corporate governance tidak berpengaruh signifikan terhadap perataan laba, namun secara simultan memiliki pengaruh yang signifikan. Keywords: Good corporate governance, income smoothin
Pengaruh Tingkat Suku Bunga dan Tingkat Likuiditas Perusahaan terhadap Risiko Investasi Saham yang Terdaftar pada Jakarta Islamic Index
No full textThis research aims to understand the influence of interest rate that represent the macro factors and level of liquidity of the company that represent micro-factors against the risk of stocks investment are listed on the Jakarta Islamic Index. Statistical analysis of this research is multiple regression. Based on the results of t-test, the interest rate have a significant effect on the risk of investment with a negative direction. While the level of liquidity of the company shows no significant effect on the risk of investment. Adjusted R Square value of 0.138 indicates that the variants of investment risk can be explained by variations of interest rates and the level of company liquidity is only 13.8%, while the remaining 86.2% is explained by other variables not included in the model of this research. Other variables may include macro and micro factors, such as, the condition of political stability and security that occur in domestic and psychological factors of the investors in capital markets. Based on the results of research, advice that the investors should be consider the interest rate of Certificate of Indonesian Bank and also must consider factors of social conditions, political and security.Keywords: interest rates, corporate liquidity, investment ris
Pengaruh Kualitas Pelayanan terhadap Kepuasan Pelanggan (Studi Penelitian pada Kapal Penumpang Jurusan Surabaya Nusa Tenggara Timur)
No full textThis study is intended to: (1) find out the effect of service quality service affranchise restaurant toward customer 's satisfactory either simultaneously or partially; and (2) determine the variable of service quality which has the most dominant effect toward customar s satisfaction. The population of the study consists of 3564 passenger of KM Dobon Solo, KM Kerinci, KM Rinjani, KM Tatamailau, KM Kelimutu, KM Umsini KMSiri Mau and KM Kambuna. The number of sample for this study is 91%. The data analysis technique applied is multiple regression analysis. The result of study indicated that: (1) there is significant effect of the variable of tangibles, reliability, responsiveness, assurance and empathy the customers either simultaneously or partially; and (2) the variable of responsiveness has the most dominant effect to compared with the other ones. Keywords: service quality, satisfactio
Kepuasan Pelanggan sebagai Mediator Hubungan antara Kualitas Pelayanan dan Loyalitas Pelanggan: Studi Penelitian pada Restoran Waralaba di Kota Malang
No full textThis study is intended to: (1) find out the effect of service quality service affranchise restaurant toward customer's satisfactojy either simultaneously or partially; (2) Determine the variable of service quality which has the most dominant effect toward customar's satisfaction; and (3) determine the effect of customer's satisfaction toward the loyalty offrancise restaurant s customer. The population of the study consists of 3852 customers offrancise restaurants in Malang city, namely Me. Donald Sarinah Plaza, Wendys Dieng Plaza, Kentucky Fried Chicken Malang Plaza, Dunking Donutss Jl. Basuki Rahmat, Niki Sae Dieng Plaza, Es Teler 77 Dieng Plaza, Pizza Hut Jl. Kawi. The number of sample for this study is 97 person distributed proportionally to each restaurant. The data analysis technique applied is multiple regression analysis. The result of study indicated that: (1) there is significant effect from the variable of tangibles, reliability, responsiveness, assurance and empathy for the customars either simultaneously or partially; (2) the result of study indicated that the variable of responsiveness has the most dominant effect from the other ones; and (3) based on the result of data analysis, it is found out the significant effect from the variable of customer's satisfaction toward customer's loyalty. Keywords: service quality, satisfaction loyalt
Audit Manajemen Fungsi Keuangan Koperasi
No full textManagement audit is a management system evaluation to examine whether management system operates properly (efficient, effective, and economical). The presence of extended financial auditing standard developed by Indonesian Institute of Accountant (IAI) in cooperation with cooperative ministry, is supposed to be a good momentum to initiate the implementation of management audit in cooperative firms. This measure is needed as part of fostering efficiency and effectiveness in cooperative firms. Keywords: management audit, corporate efficienc
Budaya Organisasi, Komitmen Organisasional Pimpinan dan Pengaruhnya TerhadapKepuasan Kerja Dan Kinerja Karyawan Bank
No full textThis study was intended to reveal the effect of organizational Culture and organizational leader's commitment toward employee job satisfaction and the effect toward employee performance. The study was carried out by taking the population of employee in all Syariah banks in Malang City, with the number of population was 1881 employee and 200 samples were taken with random sampling. Questionnaire was used to obtain data, and to analysis the data, SEM analysis and AMOS program were applied. The result of study indicated that: (1) there was an effect of organizational culture toward syariah bank employee job satisfaction (2) there was an effect of organizational culture toward syariah bank employee performance (3) there was an effect of leader's commitment toward employee job satisfaction (4) there was an effect of leader's commitment toward syariah bank employee performance (5) there was an effect of job satisfaction toward syariah bank employee performance (6) there was an effect of organizational culture toward syariah bank employee performance through job satisfaction (7) there was an effect of leader's commitment toward employee performance through instructor's job satisfaction. Empirically this study was proved significant, therefore the management of Syariah Bank in Malang City was expected to develop organizational culture and leader's commitment should have paid attention to Islamic values beside applying contemporary management approach from western culture, in the effort to build employee syariah bank job satisfaction and hopefully it would have an effect in the increase of employee performance improvement. Keywords: organizational culture, leader's organizational commitment, job satisfaction and Syariah Bank Employee performanc
Effects of Income Smoothing and Managerial Ownership to Value of The Firms
No full textThe objectives of this research are to find empirical evidence about whether the stock market provide preferences for smooth income streams and to examine whether there is a non-linear association between managerial ownership and firm value, and also to examine the effects of interaction between managerial ownership and income smoothing to the firm value Population used in the research are all non-financial firms registered in the Indonesian Stock Exchange. The samples are firms that chosen by purposive sampling method. Pooling data established by sum up firms required criteria along seven years period of observation. Accordingly, there are 336 firms. The empirical result shows that income smoothing has a positive association with the firm value on the significant level 0,05. The second result is managerial ownership variable has negative association with firm value and the quadrate function of managerial ownership also has negative association. Coefficient of the same direction on both variables shows there is no non-linear association between managerial ownership and firm value, and its association is statistically insignificant. The third result is that there is interaction of income smoothing variable with the managerial ownership gives negative effects on the firm value and is not statistically significant. For those 3 results, the ROA and LEV control variables show positive association and is significant on the level 1% towards the firm value. Keywords: income smoothing, managerial ownership, firm value, Tobin's Q