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Struktur Modal: Ditinjau dari Karakteristik Perusahaan yang Terdaftar di Jakarta Islamic Index 70 (JII70) 资本结构:评价在雅加达伊斯兰指数70注册的公司的特征(JII70)
Pub Date : 2019-10-23 DOI: 10.21043/BISNIS.V7I2.6369
Bayu Tri Cahya, Siti Nafiah, S. Suparwi, Danang Kurniawan
Capital structure is a combination of long-term debt and the company's own capital in the form of retained earnings and the issuance of shares. This study aims to determine the effect of size, asset structure, and profitability on the capital structure of companies registered in the Jakarta Islamic Index 70. Jakarta Islamic Index 70 (JII70) is a sharia stocks index that was just launched in 2018. This research design is quantitative. The population in this study is companies listed on the Jakarta Islamic Index 70 during the 2018 period. The sample in this study was 51 company stocks. The techniques in this study are classic assumptions and multiple linear regression analysis. The results of this study indicate that the Asset Structure affects the capital structure. While profitability and size do not affect capital structure.
资本结构是长期债务和公司自有资本的组合,其形式为留存收益和发行股票。本研究旨在确定规模、资产结构和盈利能力对在雅加达伊斯兰指数70中注册的公司资本结构的影响。雅加达伊斯兰指数70 (JII70)是2018年刚刚推出的伊斯兰教股票指数。本研究设计是定量的。本研究的对象是2018年期间在雅加达伊斯兰指数70中上市的公司。本研究的样本是51家公司的股票。本研究采用经典假设和多元线性回归分析方法。研究结果表明,资产结构影响资本结构。而盈利能力和规模不影响资本结构。
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引用次数: 0
IMPLEMENTASI STANDAR AKUNTANSI PEMERINTAH (SAP) BERBASIS AKRUAL DI INDONESIA 以AKRUAL为基础的政府会计标准(SAP)在印尼实施
Pub Date : 2019-09-11 DOI: 10.37303/embeji.v5i2.90
Novi Trisnawati
Accrual-based accounting system is a modern accounting system that is widely applied in developed countries. While Indonesia has been using an accrual-based accounting system in the private sector for a long time. however, for the government sector, before 2010 Indonesia still used cash basis and cash toward accrual basis. But after the issuance of PP 71 of 2010 all government sectors are required to use an accrual basis to prepare their financial statements. The application of the accrual basis is expected to be able to improve the performance of government units. This improvement will be demonstrated by the better opinion obtained on financial statements, both LKPP and LKKL. And the improved opinion obtained will increase public confidence in the government regarding the use of funds that have been obtained from them. Therefore, for the implementation of accrual basis accounting to be fully implemented, several requirements are needed, including: (1) Improvements that must be made to an adequate accounting system and accounting technology, including a reliable internal control system; (2) The availability of competent accountants as adequate HR requirements; (3) Appropriate strategies are used for applying the accrual basis; (4) political commitment; and (5) communicating the purpose of applying this basis. Keywords: government accounting standard, accrual based accounting
权责发生制会计制度是在发达国家广泛应用的现代会计制度。印尼长期以来一直在私营部门使用权责发生制会计制度。然而,对于政府部门,在2010年之前,印度尼西亚仍然使用现金基础和现金向权责发生制。但在2010年PP 71发布后,所有政府部门都被要求使用权责发生制编制财务报表。权责发生制的应用有望改善政府单位的业绩。这种改进将通过对LKPP和LKKL的财务报表获得更好的意见来证明。获得的改进意见将增加公众对政府使用从他们那里获得的资金的信心。因此,为了充分实施权责发生制会计,需要满足以下几个要求:(1)必须改进适当的会计制度和会计技术,包括可靠的内部控制制度;(2)具备胜任的会计人员作为充分的人力资源要求;(3)权责发生制的运用策略恰当;(4)政治承诺;(5)传达应用本基准的目的。关键词:政府会计准则,权责发生制会计
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引用次数: 0
PENDIDIKAN ANAK BERWAWASAN KEWIRAUSAHAAN 孩子的教育具有创业的远见
Pub Date : 2019-09-10 DOI: 10.37303/embeji.v5i2.89
Francisca R Sinay
Efforts to improve the quality of education in Indonesia have long been carried out. Improving the quality of education is one of the development priorities in the field of education. Seeing these conditions, the world of education must be able to play an active role in preparing educated human resources who are able to face the challenges of life both locally, regionally, nationally and internationally. It is not enough to master theories, but also be willing and able to apply them in social life. Not only able to apply knowledge in primary, secondary and tertiary education, but also able to solve various problems encountered in everyday life. Entrepreneurial education is education that applies principles and methodologies towards the formation of life skills for students through an integrated curriculum developed in schools. This paper tries to offer an entrepreneurial insight education model for pre-school level and primary school. With this model, if it is implemented, it is expected that the world of education will contribute significantly to improving the quality of human resources in Indonesia. The framework of entrepreneurship development among educators is felt to be very important. Because educators are 'agents of change' who are expected to be able to instill the characteristics, nature and character as well as the spirit of entrepreneurship or the soul of 'entrepreneur' for their students. Besides that the spirit of 'entrepreneur' is also very necessary for an educator, because through this soul, educators will have a work orientation that is more efficient, creative, innovative, productive and independent. Keywords: Children's Education, Entrepreneurship.
长期以来,印尼一直在努力提高教育质量。提高教育质量是教育领域的发展重点之一。看到这些情况,教育界必须能够在培养受过教育的人力资源方面发挥积极作用,这些人力资源能够面对地方、区域、国家和国际生活中的挑战。光掌握理论是不够的,还要愿意并能够把理论运用到社会生活中去。不仅能够在中小学和高等教育中运用所学知识,而且能够解决日常生活中遇到的各种问题。创业教育是通过学校开发的综合课程,将原则和方法应用于培养学生生活技能的教育。本文试图为学前阶段和小学阶段的创业洞见教育提供一种模式。如果这一模式得到实施,预计教育界将为提高印度尼西亚人力资源的质量作出重大贡献。教育工作者创业发展的框架是非常重要的。因为教育工作者是“变革的推动者”,他们被期望能够向学生灌输企业家精神或“企业家精神”的特征、性质和性格。此外,“企业家”精神对于教育者来说也是非常必要的,因为通过这种灵魂,教育者将有一个更高效、更有创造力、更创新、更有成效和更独立的工作方向。关键词:儿童教育创业
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引用次数: 0
PERANAN ETIKA BISNIS DALAM MENEJEMEN KESELAMATAN DAN KESEHATAN KERJA 企业道德在职业安全与健康管理中的作用
Pub Date : 2019-09-08 DOI: 10.37303/embeji.v5i2.87
Nur Anisa
In the environment where we live or where we carry out economic activities, we often find that business activities carried out by a person or a certain business group often ignore the ethics in conducting their activities. Many deviations are made in line with the purpose of doing business activities only to achieve maximum profits without providing a comfort effect for workers. Many of the few business people we meet may not pay attention to their employees, especially in maintaining work safety and safety or easily usually abbreviated as K3 (occupational safety and health). For this reason, every business person needs to pay attention to the role of business ethics in occupational safety and health. With the implementation of the occupational safety and health management system (K3), the company has carried out ethics or is responsible for the worst possibilities that occur as a result of work activities. The image of companies that have implemented occupational safety and health management (K3) will get a positive assessment from the community so that they can compete in the global era Keywords: business ethics, occupational safety and health
在我们生活的环境中,或者在我们进行经济活动的环境中,我们经常会发现,一个人或者一个企业集团所进行的商业活动,往往会在进行活动的过程中忽视伦理道德。许多偏差都是为了符合企业活动的目的,只为了实现利润最大化,而没有给员工提供舒适的效果。我们遇到的少数商务人士中,许多人可能不关注他们的员工,特别是在维护工作安全和安全方面,通常简称为K3(职业安全与健康)。因此,每个企业人士都需要重视企业道德在职业安全与健康中的作用。随着职业安全健康管理体系(K3)的实施,公司已经执行了道德规范,或者对工作活动中发生的最坏的可能性负责。实施职业安全健康管理(K3)的企业形象将得到社会的积极评价,从而在全球化时代竞争。关键词:商业道德,职业安全健康
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引用次数: 0
PENGARUH RETURN ON ASSETS (ROA) DAN RETURN ON EQUITY (ROE) TERHADAP HARGA SAHAM PERBANKAN ( Study pada Perusahaan Perbankan periode 2014-2017 yang Terdaftar di Bursa Efek Indonesia) 资产回报率(ROA)和股本回报率(ROE)对银行股票价格的影响(印尼证券交易所上市2014-2017年期间银行业务的研究)
Pub Date : 2019-09-02 DOI: 10.37303/embeji.v5i2.85
M. Mukhlis
Abstract. This research aims to determine the effect of Return on Assets (ROA) and Return on Equity (ROE) simultaneously on the stock price of banking companies; to determine the effect of Return on Assets (ROA) and Return on Equity (ROE) partially on the stock price of companies, and; to determine which variable that is dominant between Return on Assets (ROA) and Return on Equity (ROE) on the stock price of companies. This research is explanatory research that aims to analyze the relationship between variable and other variables. The analysis technique used is descriptive test and hypothesis testing. Based on the results and the discussion in this research, it can be concluded as follows: 1) simultaneously or jointly between ROA and ROE affect the stock price of banking companies on the Indonesia Stock Exchange (IDX) in 2014-2017; 2) Partially Return on Assets (ROA) significantly influence the stock price of banking companies on stock price on the Indonesia Stock Exchange (IDX) in 2014-2017 while Return on Equity (ROE) has no significant effect on the stock price of banking companies on stock price on the Indonesia Stock Exchange (IDX) in 2014-2017. Analysis result dominant test indicates that Return on Assets (ROA) has a dominant influence on stock price compared to Return on Equity (ROE) Keywords: Return on Assets, Return on Equity, Share Prices
摘要本研究旨在确定资产收益率(ROA)和股本收益率(ROE)同时对银行公司股价的影响;确定资产收益率(ROA)和净资产收益率(ROE)对公司股价的部分影响;确定资产收益率(ROA)和净资产收益率(ROE)之间哪个变量对公司股票价格起主导作用。本研究是解释性研究,旨在分析变量与其他变量之间的关系。使用的分析技术是描述性检验和假设检验。根据本研究的结果和讨论,可以得出以下结论:1)2014-2017年,ROA和ROE同时或共同影响印尼证券交易所(IDX)银行公司的股价;2)部分资产收益率(ROA)在2014-2017年显著影响银行公司股价对印尼证券交易所(IDX)股价的影响,而净资产收益率(ROE)在2014-2017年对银行公司股价对印尼证券交易所(IDX)股价的影响不显著。分析结果的优势检验表明,资产收益率(ROA)对股价的影响优于净资产收益率(ROE)。关键词:资产收益率,净资产收益率,股价
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引用次数: 3
Pengembangan Ekonomi Indonesia Berbasis Wisata Halal 印度尼西亚的经济发展是基于清真旅游的
Pub Date : 2019-06-19 DOI: 10.21043/BISNIS.V7I1.5254
Fitrianto Fitrianto
This paper describes the development of Indonesian economy based on halal tourism. The tourism sector is Indonesia's mainstay in gaining foreign exchange. Tourism can be used as an engine of economic growth for the country. The Indonesian government targets 20 million foreign tourist visits in 2019. Foreign tourist visits to Indonesia have increased during 2017 to 2018. The Badan Pusat Statistik (BPS) released the number of foreign tourist visits to Indonesia during 2018 to reach 15.81 million or an increase of 12.58%. In 2018, foreign exchange from the tourism sector accounted for US $ 17 M, an increase of 11.8%.Halal tourism is a tourism concept that matches Islamic values. Indonesia has a great opportunity in developing the halal tourism sector. Bank Indonesia (BI) states that halal tourism also supports the development of Islamic economics. Halal tourism can strengthen the country's economy. In April 2019 Indonesia was ranked first in the category of the world's best halal tourism destinations based on the Global Muslim Travel Index (GMTI) standard.
本文描述了以清真旅游为基础的印尼经济发展。旅游业是印尼赚取外汇的主要来源。旅游业可以作为国家经济增长的引擎。印尼政府的目标是2019年接待2000万外国游客。2017年至2018年期间,前往印尼的外国游客数量有所增加。巴丹普萨特统计局(BPS)公布,2018年赴印尼旅游的外国游客数量达到1581万人次,增长12.58%。2018年,旅游业创汇1700万美元,增长11.8%。清真旅游是一种符合伊斯兰价值观的旅游概念。印尼在发展清真旅游业方面有很大的机会。印尼银行(BI)表示,清真旅游也支持伊斯兰经济的发展。清真旅游可以加强国家的经济。2019年4月,根据全球穆斯林旅游指数(GMTI)标准,印度尼西亚在世界最佳清真旅游目的地类别中排名第一。
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引用次数: 8
Peningkatan Kepatuhan Wajib Pajak melalui Penerapan Sistem e-filling yang Dimoderasi oleh Pemahaman Internet 通过应用通过互联网理解的e-filling系统来增加纳税人的合规
Pub Date : 2019-06-19 DOI: 10.21043/BISNIS.V7I1.5405
Moch Aminudin, Ali Ali, Subadriyah Subadriyah
Taxes are the largest source of state revenue that has many roles. Until 2017 taxes can contribute 85.6% of state revenues. The level of taxpayer compliance in Indonesia is quite alarming and continues to decline, in 2011 taxpayer compliance could reach 97.2%, but in 2014 it fell to 91.6%, and again in 2015 only 82%. The purpose of this study was to determine the effect of the implementation of the efilling system on taxpayer compliance and to know the relationship between the application of e-filling systems and taxpayer compliance which was moderated by internet understanding. The initial step as the main basis of research is by collecting data. Primary data obtained from the distribution of questionnaires. All taxpayers registered with the Tax Office as the study population. Determination of the sample was obtained by the Slovin formula so that 100 respondents were obtained. The analysis method uses simple linear regression and the Moderated Regression Analysis (MRA) method. The results obtained are that the application of e-filling system has a significant effect on taxpayer compliance and internet understanding is able to moderate the relationship between the application of e-filling systems to taxpayer compliance.
税收是国家收入的最大来源,它扮演着多种角色。到2017年,税收可以贡献国家财政收入的85.6%。印度尼西亚纳税人的合规水平相当令人担忧,并且持续下降,2011年纳税人的合规率可以达到97.2%,但在2014年下降到91.6%,2015年再次只有82%。本研究的目的是确定填报系统的实施对纳税人合规性的影响,并了解电子填报系统的应用与纳税人合规性之间的关系,这是由互联网理解调节的。作为主要研究基础的第一步是收集数据。主要数据来自调查问卷的分发。所有在税务局登记的纳税人作为研究对象。样本的测定采用斯洛文公式,得到100个回答者。分析方法采用简单线性回归和有调节回归分析(MRA)方法。研究结果表明,电子填报系统的应用对纳税人的合规性有显著影响,而互联网理解能够调节电子填报系统的应用与纳税人合规性之间的关系。
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引用次数: 0
Pemberdayaan UMKM Berbasis “One Village One Product (OVOP)” Sebagai Gerakan Ekonomi Kerakyatan Pada Industri Logam Desa Hadipolo Kudus 以“一个村庄One production (OVOP)为基础的UMKM赋权是迪迪波圣村金属工业的一个快速经济运动
Pub Date : 2019-06-19 DOI: 10.21043/BISNIS.V7I1.4894
Ita Rakhmawati
One Village One Product (OVOP) is one of the programs initiated by the government in order to improve rural welfare and equality through empowering MSMEs. The purpose of this study was to see the effectiveness of the development of OVOP in the metal industry MSMEs in the Hadipolo, Jekulo Kudus. This research is a type of field research with a qualitative descriptive approach. The technique of collecting data through interviews, observation and documentation. The data analysis technique starts from reducing data to concluding. The parameters of OVOP-based empowerment analysis include objectives, initiators, parties involved, sources of funding, implementation stage, form of participation in determining products, designs, forms of assistance and marketing channels. The results of the study show that all of these parameters have been running but have not reached the maximum, efforts need to be made to improve.
一村一品(OVOP)是政府发起的项目之一,旨在通过赋予中小微企业权力来改善农村福利和平等。本研究的目的是为了了解OVOP在Hadipolo, Jekulo Kudus的金属行业中小微企业发展的有效性。本研究是一种采用定性描述方法的实地研究。通过访谈、观察和文件收集数据的技术。数据分析技术是从数据简化到结论。基于ovop的授权分析的参数包括目标、发起者、有关各方、资金来源、实施阶段、参与确定产品的形式、设计、援助形式和销售渠道。研究结果表明,这些参数都在运行中,但尚未达到最大值,需要努力改进。
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引用次数: 4
Strategi Repositioning Bisnis Multi Level Marketing dan Tinjauan Dari Prespektif Syariah
Pub Date : 2019-06-19 DOI: 10.21043/BISNIS.V7I1.5284
I. Cahyadi
In the last few years this business with the concept of multi level marketing is growing and thriving in Indonesia. In terms of positive law and legal religion, MLM business does not violate the rules. But early in the year 2019, MLM business again got the attention, namely the existence of recommendations of one of Indonesia's largest religious organization. In March 2019 in the closing of the National Congress of scholars conferences Nahdlatul Ulama (NU) at boarding schools Miftahul Huda Al-Azhar, Citangkolo, Banjar, West Java, that MLM business is unlawful. According to Marimin el al., (2016:7) in the journal entitled "business-Level Marketing (MLM) in Islamic view" expressed the basically, legal MLM is determined by the shape of the muamalatnya. If muamalat contained therein is not incompatible with the muamalat Islamic jurisprudence, then the MLM absahlah. However, if muamalatnya is contrary to the Islamic jurisprudence, then the MLM haramlah. Based on the difference of the two opinions it then the purpose of this research is studying and reviewing of legal MLM business MLM businesses and how to repair the company's image over the view that illegitimate MLM business. Qualitative research methods by examining literature, books, journals and other data. From the results of the study that the conclusion that the binis haraam is a type of MLM money games.
在过去的几年里,这个业务与多层次营销的概念在印度尼西亚正在增长和蓬勃发展。从实在法和法律宗教的角度来看,传销业务并没有违规。但在2019年初,传销业务再次受到关注,即印度尼西亚最大的宗教组织之一的存在。2019年3月,在米夫塔胡尔·胡达·爱资哈尔、西坦科洛、班贾尔、西爪哇的寄宿学校全国学者大会闭幕时,Nahdlatul Ulama (NU)表示,传销业务是非法的。根据Marimin等人(2016:7)在题为《伊斯兰观点中的商业级营销(MLM)》的期刊中所表达的基本观点,合法的MLM是由muamalatnya的形态决定的。如果其中所载的穆阿马拉特与穆阿马拉特的伊斯兰法理不相抵触,那么马列传销就是absahlah。然而,如果muamalatnya违背了伊斯兰的法理,那么MLM就是haramlah。基于两种观点的差异,那么本研究的目的就是研究和回顾合法的传销业务,以及如何修复公司的形象,而不是非法的传销业务。定性研究方法通过检查文献,书籍,期刊和其他数据。从研究结果得出的结论认为,比尼斯哈拉姆是一种传销式的金钱游戏。
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引用次数: 1
Pedagang Tradisional Sebagai Pelaku UMKM Mitra Usaha BMT Walisongo dalam Pembiayaan Produktif 传统商人是UMKM商业伙伴BMT Walisongo的生产性融资的参与者
Pub Date : 2019-06-19 DOI: 10.21043/BISNIS.V7I1.5189
Sokhikhatul Mawadah
The purpose of this study is to analyze how the role of BMT Walisongo is a provider of productive financing as a business partner for traditional merchant MSME in the Mijen market in terms of capital. Average traditional traders from the middle to lower classes, so they have not been able to overcome the problems of the needed capital. On the other hand the role of BMT in providing productive financing has very good potential for economic development, especially in the development of jobs for small and medium-sized communities, so as to be able to provide benefits that can be felt by the surrounding community. This study using descriptive qualitative methods by studying two sources, namely primary data and secondary data.
本研究的目的是分析BMT Walisongo作为传统商人MSME在米仁市场的商业伙伴如何在资本方面提供生产性融资。传统商人一般由中产阶级向下层阶级过渡,所以他们还没有能够克服所需资金的问题。另一方面,BMT在提供生产性融资方面的作用对经济发展具有非常好的潜力,特别是对中小社区就业的发展,从而能够提供周边社区可以感受到的效益。本研究采用描述性定性方法,通过研究两个来源,即第一手资料和二手资料。
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引用次数: 1
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Esensi Jurnal Bisnis dan Manajemen
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