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The Thoughts of Economic Growth Theories of Classical Muslim Scholars, A Contribution 古典穆斯林学者的经济增长理论思想
Pub Date : 2013-12-25 DOI: 10.23969/TRIKONOMIKA.V12I2.478
Tubagus Thresna Irijanto, M. Zaidi, A. Ismail
This paper attempts to view at the development of Islamic thought in the study of economics and economic growth. In particular, it attempts to explore the similarities and differences between Islamic ideas about economics and to construct economic growth thought and how it used to bridge the gap. The analysis starts from Muslim thought Ibn Khaldun, Al-Ghazali and Ibn Taymiyyah. In addition, the study looked at how the views of classical Islamic scholars had entered into the idea of economic growth. Suggestions will be made on how the gap can be bridged or made closer to contemporary economic thought and economic direction of the country’s future.
本文试图从经济学和经济增长研究的角度来审视伊斯兰思想的发展。特别是,它试图探索伊斯兰经济学思想之间的异同,构建经济增长思想,以及如何用它来弥合差距。分析从伊本·赫勒敦、Al-Ghazali和伊本·泰米耶的穆斯林思想入手。此外,该研究还考察了古典伊斯兰学者的观点是如何进入经济增长概念的。会议将就如何弥合差距或使差距更接近当代经济思想和国家未来的经济方向提出建议。
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引用次数: 5
Bisnis Keluarga di Bandung Bagaimana Mereka Bertahan-Berlanjut? 万隆家族企业如何生存?
Pub Date : 2013-12-25 DOI: 10.23969/TRIKONOMIKA.V12I2.474
Budiana Gomulia
Bisnis Keluarga di Indonesia memiliki kemampuan bertahan-berlanjut. Diawali ketika seseorang ”founder” memulai bisnisnya, kemudian dengan perjuangannya bisnis itu  berkembang. Agar bisnis dapat terus tumbuh dan berlanjut “Built to Last” terdapat banyak aspek dan faktor yang harus diperhatikan, di antaranya regenerasi oleh penerusnya dan profesionalisasi manajemennya. Memotret bisnis keluarga di Bandung dalam pandangan Model Tiga Dimensi Perkembangan (Davis et al, 1997), meliputi: perkembangan dimensi bisnis, perkembangan dimensi keluarga, dan perkembangan dimensi kepemilikan. Penelitian dilakukan dalam tiga semester pada tahun 2011 dan 2012. Memanfaatkan 45 sampel perusahaan dari beragam usia bisnis dan jenis usaha. Penelitian ini merupakan penelitian deskriptif dengan  multikasus. Proses wawancara, observasi dan diskusi dengan responden pada setiap perusahaan dengan menugaskan mahasiswa di kelas Manajemen Bisnis Keluarga yang diselenggarakan oleh Jurusan Manajemen Unpar. “Tampaknya” bisnis keluarga di Bandung  mampu bertahan dan berlanjut sampai usia panjang, bahkan ada yang telah mencapai lebih dari 50 tahun, dimana suksesi dari generasi pertama ke generasi penerus sudah atau sedang terjadi. Faktor yang  menyebabkan adanya keberlanjutan adalah komitmen keluarga dan kepercayaan pada  keluarga yang masih sangat kuat. Bisnis keluarga yang diteliti umumnya berada pada tahap dewasa dengan  manajemen dan kepemilikannya  masih dikuasai keluarga.
印尼的家族企业拥有持续的生存能力。当有人开始“创始人”的商业斗争,然后是创业发展。为了使企业继续发展和“建立到最后”,有许多方面和因素需要考虑,包括继任者的再生和管理的专业性。拍了家族企业在万隆三维模型的观点(戴维斯et al, 1997)的发展,包括:商业发展维度、家庭发展维度和所有权发展维度。这项研究在2011年和2012年的三个学期内进行。采用45种不同商业时代和业务类型的公司样本。与multikasus这项研究是描述性的研究。面试的过程,观察和讨论与受访者在每个公司委托的家族企业管理课程的学生由Unpar管理专业。万隆“似乎”家族企业能够生存和延续到长寿,有些甚至已经超过50年,从第一代到下一代的继承权在哪儿已经或正在发生。导致可持续发展的因素是对仍然强大的家庭的承诺和信任。家族企业研究通常在成年阶段的管理和所有权仍然掌握家庭。
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引用次数: 2
Pengukuran Kinerja dengan Metode Balanced Scorecard 用平衡记分卡方法测量性能
Pub Date : 2013-12-25 DOI: 10.23969/TRIKONOMIKA.V12I2.473
S. Nurjaman
Mengukur kinerja perusahaan dengan menggunakan metode Balanced Scorecard (BSC) diawali dengan analisis SWOT.  Analisis ini bertujuan untuk mengetahui faktor internal  dan faktor eksternal perusahaan. Dari hasil analisis ini akan diketahui posisi perusahaan saat ini dan strategi apa yang harus diterapkan. Hasil penelitian menunjukkan bahwa perusahaan berada pada kondisi baik, tetapi menghadapi tantangan, sehingga strategi yang harus dipilih adalah strategi diversifikasi. Hasil akhir dari penelitian ini adalah terpilihnya beberapa KPI dan 6 (enam) program kerja yang harus dilakukan yaitu melakukan FGD dengan pelanggan tetap (wholesale dan reseller), melaksanakan program penjualan referensi, melakukan pull marketing dan program target marketing, melakukan penetapan waktu baku penyelesaian produk, melakukan program kompetensi desain, melakukan survei pasar, melakukan program sosialisasi SOP perusahaan kepada karyawan, melakukan penilaian kemampuan SDM yang ada, melaksanakan program bonus untuk capaian target, dan membangun profil kompetensi.
用平衡计分卡(BSC)方法衡量公司的表现始于SWOT分析。本分析旨在确定公司的内部和外部因素。从这些分析中,我们将了解该公司目前的立场以及应该采取哪些战略。研究结果表明,该公司处于良好的状态,但面临着挑战,因此必须选择的策略是多样化的战略。这项研究的最终结果是当选一些KPI和6(六)行动纲领》要做的就是做FGD的常客(wholesale reseller),参考执行销售计划,做营销拉和营销目标项目,项目完成时间分别为原料,产品做项目设计能力,做市场调查,向公司员工,做汤社会化评估现有人力资源的能力,执行目标达成和建立能力配置文件的奖金计划。
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引用次数: 6
Pengaruh Implementasi Standar Akuntansi Pemerintahan dan Sistem Informasi Akuntansi Terhadap Kualitas Laporan Keuangan 政府会计标准和会计信息系统对财务报表质量的影响
Pub Date : 2013-12-25 DOI: 10.23969/TRIKONOMIKA.V12I2.480
Rukmi Juwita
Penelitian ini bertujuan untuk mengetahui dan menganalisis (1) pengaruh implementasi standar akuntansi pemerintahan dan implementasi sistem informasi akuntansi secara parsial terhadap kualitas laporan keuangan di wilayah kota/kabupaten di provinsi Jawa barat (2) pengaruh implementasi standar akuntansi pemerintahan dan implementasi sistem informasi akuntansi secara simultan terhadap kualitas laporan keuangan di wilayah kota/kabupaten di Propinsi Jawa barat. Hasil penelitian menunjukan bahwa hasil pengujian korelasi pearson terhadap variable implementasi standar akuntansi pemerintahan dan implementasi sistem informasi akuntansi memiliki hubungan yang sangat kuat/erat dengan kualitas laporan keuangan. Hasil pengujian regresi secara simultan dengan uji F maupun parsial dengan uji t, memperlihatkan bahwa implementasi standar akuntansi pemerintahan dan implementasi sistem informasi akuntansi berpengaruh secara signifikan terhadap kualitas laporan keuangan.
本研究旨在探讨和分析(1)会计准则实施的影响会计信息系统实施政府和部分地对财务报告的质量-县在县西爪哇省政府(2)会计准则实施的影响,同时对会计信息系统实现县县-财务报告质量爪哇西部省份。研究表明,皮尔逊关系测试政府会计标准可变实施和会计信息系统的可行性与财务报表的质量密切相关。与F和t测试同时进行的部分回归测试的结果表明,政府会计标准的实施和会计信息系统的实施对财务报表的质量有显著的影响。
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引用次数: 26
Determinan Nilai Pelanggan dan Implikasinya pada Kinerja Pemasaran Dealer Mobil SUV Premium 客户价值保证及其对高级SUV经销商营销性能的影响
Pub Date : 2013-12-25 DOI: 10.23969/TRIKONOMIKA.V12I2.477
A. Wardhana
This study examines the implementation of market strategy and marketing mix strategy and customer relationship management affecting the customer value and its implication on the marketing performances. In this research, market strategy includes market segmentation and targeting, positioning. Marketing mix strategy includes products, price, place, and promotion (4 Ps), while the marketing performance includes sales volume, profit, and the market share. This study uses survey research method, data were collected from 100 heads of authorized dealers premium SUV in West Java and Banten Proviences as respondents, with data analysis using path analysis. Based on the research results, it was concluded that the performance of marketing authorized dealer of premium SUVs in West Java and Banten Proviences influenced by customer value, and customer value is affected by the implementation of market strategy, marketing mix strategy and management of customer relationship management either partially or simultaneously.
本研究考察了市场策略、营销组合策略和客户关系管理的实施对客户价值的影响及其对营销绩效的启示。在本研究中,市场策略包括市场细分和目标、定位。营销组合策略包括产品、价格、地点和促销(4p),而营销绩效包括销售量、利润和市场份额。本研究采用调查研究的方法,以西爪哇和万丹省100家授权经销商高档SUV负责人为调查对象,采用路径分析法进行数据分析。基于研究结果,得出西爪哇省和万丹省高端suv授权经销商的营销绩效受到客户价值的影响,客户价值受到市场战略实施、营销组合策略和客户关系管理管理的部分或同时影响。
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引用次数: 1
Terkendalanya Proses Implementasi Kartu Jakarta Sehat (KJS) 健康雅加达卡实施过程(KJS)
Pub Date : 2013-06-26 DOI: 10.23969/TRIKONOMIKA.V12I1.464
Gugum Mukdas Sudarjah, Abdul Maqin
Limited access to health care received by the poor citizens in Jakarta during the period of the previous administration to be one of the issues raised by Jokowi-Ahok to attracts the sympathy citizens of Jakarta in the election of Governor and Deputy Governor of the period 2012-2017, through the Jakarta Health Card (KJS) Jokowi Ahok makes serious effort to improve standards for people in the healthcare sector. Problems appear when the Jakarta Health Card program was launched, the citizen’s euphoria towards free treatment creates an impact on increasing patient Jakarta Health Card users. Limitations of medical infrastructure (health centers and Referral Hospital), they cause the disruption of the implementation of public policy in the health sector through the program launched. The purpose of this study was to analyze the problems of implementation of the Jakarta Health Card (KJS) does not function as expected. The method used is to use the approach method Institutional Analisys Development (IAD). The results obtained in this study is the problem of the procurement of Public services does not always work as expected many factors that cause it, in the case of the implementation of the Jakarta Health Card (KJS) constraints derived from the behavior of poor people in treatment as well as medical facilities and infrastructure are available.
在上届政府执政期间,雅加达贫困公民获得医疗保健的机会有限,这是佐科威-阿学在2012-2017年总督和副总督选举中提出的问题之一,以吸引雅加达公民的同情,佐科威-阿学通过雅加达健康卡(KJS)认真努力提高医疗保健部门人民的标准。当雅加达健康卡计划启动时,问题出现了,市民对免费治疗的兴奋对雅加达健康卡用户的增加产生了影响。医疗基础设施(保健中心和转诊医院)的局限性,导致通过启动的方案在卫生部门执行公共政策受到干扰。本研究的目的是分析雅加达健康卡(KJS)未按预期发挥作用的问题。所使用的方法是使用制度分析发展(IAD)方法。这项研究的结果是,公共服务的采购问题并不总是如预期的那样有效,造成这一问题的因素很多,在实施雅加达健康卡的情况下,由于穷人在治疗方面的行为以及现有的医疗设施和基础设施而受到限制。
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引用次数: 0
Peran Mekanisme Corporate Governance sebagai Pemoderasi Praktik Earning Management terhadap Nilai Perusahaan 公司治理机制的作用,作为对公司价值的实际管理进行建构
Pub Date : 2013-06-26 DOI: 10.23969/TRIKONOMIKA.V12I1.459
M. Ridwan, Ardi Gunardi
This study aims to determine how the effect of earnings management on firm value is moderated by the role of corporate governance mechanisms consisting of an outside independent director, institutional ownership , managerial ownership , audit committees , and the classification of public accounting firms ( KAP ) . In this study, the population of the entire company is listed on the Indonesia Stock Exchange totaling 111 companies , but only 103 of the 111 companies that companies used in this study . To find out how the effect of earnings management on firm value is moderated by the role of corporate governance mechanisms using Moderated Regression Analysis . The results prove that the earnings management significantly influence the value of the company . Institutional ownership , managerial ownership , and the classification of KAP is moderating variables influence earnings management relations while independent directors and audit committees is not a moderating variable.
本研究旨在确定盈余管理对公司价值的影响如何受到由外部独立董事、机构所有权、管理层所有权、审计委员会和会计师事务所(KAP)分类组成的公司治理机制的作用调节。在本研究中,整个公司的人口在印度尼西亚证券交易所上市,共有111家公司,但在本研究中公司使用的111家公司中只有103家。运用调节回归分析,探讨盈余管理对公司价值的影响是如何被公司治理机制所调节的。结果表明,盈余管理对公司价值有显著影响。机构所有权、管理层所有权和KAP分类是影响盈余管理关系的调节变量,而独立董事和审计委员会不是影响盈余管理关系的调节变量。
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引用次数: 20
Tensions in Islamic Economics 伊斯兰经济的紧张局势
Pub Date : 2013-06-26 DOI: 10.23969/TRIKONOMIKA.V12I1.452
Edward Mariyani
The discipline of modern Islamic economics is currently torn in opposing directions by different visions of what its nature should be. On one side, it is argued that modern Islamic economics is too heavily influenced by secular economic theory. On the other side, it is argued that an overreliance on theologically-informed ideals would render Islamic economics unduly unrealistic. This paper explores the two competing criticisms of modern Islamic economics, illustrating how the conflict is played out in the area of Islamic banking. A case is tentatively made for greater pluralism in modern Islamic economics as a means of moving the discipline forward.
现代伊斯兰经济学学科目前因对其本质的不同看法而陷入对立的局面。一方面,有人认为现代伊斯兰经济学受世俗经济理论的影响太大。另一方面,有人认为,过度依赖神学知识的理想会使伊斯兰经济学过于不切实际。本文探讨了对现代伊斯兰经济学的两种相互竞争的批评,说明了冲突是如何在伊斯兰银行领域发挥作用的。在现代伊斯兰经济学中,作为一种推动学科向前发展的手段,我们暂时提出了一个更大的多元化的案例。
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引用次数: 2
Pengaruh Arus Kas Bebas dan Profitabilitas terhadap Kebijakan Utang 自由现金流和债务政策盈利能力的影响
Pub Date : 2013-06-26 DOI: 10.23969/TRIKONOMIKA.V12I1.458
Wati Aris Astuti, Nurlaelasari Nurlaelasari
The decision to select the best source of funding for companies requiring careful analysis of company financial managers. Debt policyis one ofthe important funding decisions for companies that must always be considered so that the company’s financial statements to be optimal. Financial statements that will either enhance the reputation of the company that created the trust all stakeholders such as investors. Free cash flow and profitability is one of the ratios used to measure the financial performance of the company. On the basis of the phenomenon of the study aims to determine how much influence the free cash flow and profitability to debt policy on PT Intraco Penta Tbk (PT Inta).The method used in this research is descriptive and verification methods with quantitative approaches. The data used is the annual financial report of PT Inta for 7 years, from 2005 until 2011. The test statistic used is the calculation of Pearson correlation, multiple linear regression analysis with the classical assumptions. Results of analysis variables free cash flow and profitability have a significant effect and has a strong relationship with the positive direction of the debt policy on PT Intraco Penta Tbk.
为公司选择最佳资金来源的决定需要公司财务经理仔细分析。债务政策是公司必须考虑的重要融资决策之一,以使公司的财务报表达到最佳状态。财务报表将提高公司的声誉,创造信任,所有利益相关者,如投资者。自由现金流和盈利能力是衡量公司财务业绩的比率之一。在此现象的基础上,本研究旨在确定自由现金流和盈利能力对PT Intraco Penta Tbk (PT Inta)债务政策的影响程度。本研究采用的方法是描述性和验证性方法,并结合定量方法。使用的数据是PT Inta从2005年到2011年7年的年度财务报告。检验统计量采用Pearson相关计算,采用经典假设进行多元线性回归分析。分析结果显示,自由现金流和盈利能力对PT intro Penta Tbk的正向债务政策有显著影响,且与正向债务政策有很强的关系。
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引用次数: 3
Ekspor Karet Indonesia ke-15 Negara Tujuan Utama Setelah Pemberlakuan Kebijakan ACFTA 印尼橡胶出口国在俄罗斯贸易协定政策实施后的第15个主要目标国家
Pub Date : 2013-06-26 DOI: 10.23969/TRIKONOMIKA.V12I1.454
Marlina Banne Lembang, Yulius Pratomo
The objective of this study is to examine factors affecting Indonesia’s rubber export performance to Indonesia’s 15 main trading partners after the implementation of ACFTA. This research employs Bergstrand Gravity Model (1985) using 105 observation for 15 countries from 2004 to 2010. Then, the gravity model is estimated by applying random effects (RE) model. The results show that, first, GDP per capita of Indonesia’s main trading partners have significantly positive impact on export. Surprisingly, distance has significantly positive effect on Indonesia’s rubber export. Further, Indonesia’s rubber major export destinations are the member of ACFTA, i.e. China and Singapore. Last, some of the non member countries are still potential to be Indonesia’s rubber market. Therefore, the Government of Indonesia should increase trading with them.
本研究的目的是研究在实施自贸协定后,影响印尼对印尼15个主要贸易伙伴的橡胶出口绩效的因素。本研究采用Bergstrand重力模型(1985),利用2004 - 2010年15个国家的105次观测数据。然后,应用随机效应(RE)模型对重力模型进行估计。研究结果表明,第一,印尼主要贸易伙伴的人均GDP对出口有显著的正向影响。令人惊讶的是,距离对印尼橡胶出口有显著的正向影响。此外,印尼橡胶的主要出口目的地是ACFTA的成员,即中国和新加坡。最后,一些非成员国仍有潜力成为印尼的橡胶市场。因此,印尼政府应增加与他们的贸易。
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引用次数: 10
期刊
Trikonomika Journal
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