Pub Date : 2023-12-01DOI: 10.48144/neraca.v19i2.1691
Natasha Ayu Vianora, Cholisa Rosanti, Y. Yohani, Fadli Hudaya
The purpose of this research is to find out, understand, and analyze the handling of murabahah and musyarakah financing carried out by the Savings Cooperative Sharia Borrowing and Financing (KSPPS) BTM Kajen during the COVID-19 Pandemic in the Fatwa DSN MUI. Since it is a descriptive qualitative study, some interviews, and observations were conducted. Data analysis is carried out by collecting, (data collection), reducing, (data reduction), presenting (data display), and drawing data conclusions or verification (conclusions). The results stated handling of problem financing of murabahah and musyarakah carried out by the Savings and Loans Cooperative and Sharia Financing (KSPPS) BTM Kajen during the COVID-19 Pandemic, including: (a) administrative process, conducted by rescheduling, reconditioning dan restructuring; (b) collateral, an agreement that has a guarantee at the beginning of the financing agreement murabahah is transferred under the name of KSPPS BTM Kajen until the financing has been payment by the customer; (c) settlement of disputes due to financing problems with murabahah and musyarakah financing are carried out in court. Furthermore, analysis settlement of problematic murabahah and musyarakah financing at KSPPS BTM is carried out in accordance with the Fatwa of the National Sharia Council- Indonesian Ulema Council (DSN-MUI). Associated with rescheduling, restructuring, reconditioning, guarantee auction, and write off of results interviews and also become the top ranking in financing settlement mapping the problematic murabahah conducted by the researcher, it was found that this solution model is in line with the DSN-MUI fatwa. REFERENSI Arifin, Imamul. 2015, Membuka Cakrawala Ekonomi, Jakarta: Setia Purna Inves. Azharsyah Ibrahim dan Arinal Rahmawati, 2017, Analisis Solutif Penyelesaian Pembiayaan Bermasalah di Bank Syari’ah: Kajian Pada Produk Murabahah di Bank Muamalat Indonesia Banda Aceh. Iqtishadia Volume 10 Nomor 1 2017. Azzahra, M., Yohani, Y., & Fatah, K. (2023). ANALISIS DAMPAK SEBELUM DAN DI SAAT PANDEMI COVID-19 TERHADAP HARGA SAHAM DAN LABA PERUSAHAAN SUB SEKTOR TRANSPORTASI YANG TERDAFTAR DI BURSA EFEK INDONESIA. Jurnal Akuntansi STIE Muhammadiyah Palopo, 9(1), 1-14. Baswir, Revrisond. 2016. Manifesto Ekonomi Kerakyatan. Yogyakarta: Pustaka Pelajar. Dini, Melinda. 2020. Dampak Pandemi Covid-19 Terhadap Sektor Ekonomi. Jurnal Abdimas. Volume 7 Nomor 3, Maret 2021. Effendi, J. 2020. Mengembangkan Lembaga Keuangan Mikro Syariah. Semarang: UNDIP Gina, W., Effendi, J., 2014. Program Pembiayaan Lembaga Keuangan Mikro Syariah ( LKMS ) Dalam Peningkatan Kesejahteraan Pelaku Usaha Mikro (Studi Kasus BMT Baitul Karim Bekasi). Financing Program in Microfinance Institution ( LKMS ) of Welfare Enhancing for Micro Business Enterprise, 3(1), 33–43. Hanoatubun, Silpa. 2020. Dampak Covid 19 terhadap Perekonomian Indonesia. EduPsyCouns Journal, Volume 2 nomor 1, Universitas Kristen Satya Wacana. Jelitia, Wienanda Rizka Sukma dan Atina
本研究的目的是发现、了解和分析 BTM Kajen 储蓄合作社伊斯兰借贷和融资（KSPPS）在 COVID-19 大流行期间对 Fatwa DSN MUI 的穆拉巴哈（murabahah）和穆斯亚拉卡（musyarakah）融资的处理情况。由于这是一项描述性定性研究，因此进行了一些访谈和观察。通过收集（数据收集）、还原（数据还原）、展示（数据展示）和得出数据结论或验证（结论）来进行数据分析。结果表明，在 COVID-19 大流行期间，储贷合作社和伊斯兰教法融资（KSPPS）BTM Kajen 对穆拉巴哈（murabahah）和穆西亚拉卡（musyarakah）的问题融资进行了处理，包括：(a) 行政程序，通过重新安排、调整和重组进行；(b) 担保品，在融资协议之初，穆拉巴哈（murabahah）协议的担保品被转移到 KSPPS BTM Kajen 的名下，直到客户支付融资为止；(c) 在法庭上解决因穆拉巴哈（murabahah）和穆西亚拉卡（musyarakah）融资问题而产生的纠纷。此外，KSPPS BTM 对穆拉巴哈（murabahah）和穆斯亚拉卡（musyarakah）融资问题的分析解决是根据国家伊斯兰教法委员会--印度尼西亚乌里玛理事会（DSN-MUI）的法特瓦（Fatwa）进行的。与重新安排、重组、翻新、担保拍卖和注销结果访谈相关联，也成为研究人员对有问题的穆拉巴哈（murabahah）进行融资结算摸底时的首要排名，研究人员发现这种解决模式符合 DSN-MUI 法特瓦。 REFERENSI Arifin, Imamul.2015, Membuka Cakrawala Ekonomi, Jakarta：Setia Purna Inves.Azharsyah Ibrahim dan Arinal Rahmawati，2017，Analisis Solutif Penyelesaian Pembiayaan Bermasalah di Bank Syari'ah：Kajian Pada Produk Murabahah di Bank Muamalat Indonesia Banda Aceh.Iqtishadia Volume 10 Nomor 1 2017.Azzahra, M., Yohani, Y., & Fatah, K. (2023).Analisis dampak sebelum dan di saat pandemi covid-19 terhadap harga saham dan laba perusahaan sub sektor transportasi yang terdaftar di bursa efek indonesia.Jurnal Akuntansi STIE Muhammadiyah Palopo, 9(1), 1-14.Baswir, Revrisond.2016.Manifesto Ekonomi Kerakyatan.Yogyakarta：Pustaka Pelajar.Dini, Melinda.2020.Dampak Pandemi Covid-19 Terhadap Sektor Ekonomi.Jurnal Abdimas.第 7 卷第 3 号，2021 年 5 月。Effendi, J. 2020.Mengembangkan Lembaga Keuangan Mikro Syariah.Semarang：UNDIP Gina, W., Effendi, J., 2014.Program Pembiayaan Lembaga Keuangan Mikro Syariah ( LKMS ) Dalam Peningkatan Kesejahteraan Pelaku Usaha Mikro (Studi Kasus BMT Baitul Karim Bekasi).小额信贷机构（LKMS）的融资计划》，3（1），33-43。Hanoatubun, Silpa.2020.Dampak Covid 19 terhadap Perekonomian Indonesia.EduPsyCouns Journal, Volume 2 nomor 1, Universitas Kristen Satya Wacana.Jelitia, Wienanda Rizka Sukma dan Atina Shofawati, 2019, "Manajemen Risiko Operasional Pada PT Bank Pembiayaan Rakyat Syari'ah (BPRS) Jabal Nur Tebuireng Di Surabaya," Falah：Jurnal Ekonomi Syari'ah》，第 1 期（2019 年）。Khairan, 2020."Strategi Penanganan Pembiayaan Bermasalah Dengan Metode Reschedulling, Reconditioning dan Restructuring Pada Lembaga Keuangan Mikro Syari'ah Baitul Maal Wat Tamwil".Jurnal At-Tamwil.2 No. 1 Maret 2020.Kharisma, Widya Ratna.2019.Manajemen Risiko Pembiayaan Mitra Usaha di KSPPS BMT al-Hikmah Cabang Mijen Ungaran.Jurnal.UIN Walisongo, Semarang.Lutfiani, A. P., & Hidayah, R. (2022).环境、社会和公司治理绩效与所有权结构对资本成本和研发投资的影响》。Fokus Bisnis Media Pengkajian Manajemen dan Akuntansi，21（1），25-42。Risgiyanti, R., & Hidayah, R. (2020)。工作场所灵性在减少组织犬儒主义对工作绩效负面影响中的作用》。Jurnal Aplikasi Manajemen, 18(4), 692-703.Riswan, R., & Suyono, E. (2016).企业多元化：破坏还是增加公司价值？印度尼西亚的经验证据。Corporate Ownership & Control.14 (4).Rosanti, C. (2020).Faktor-Faktor yang Mempengaruhi Inovasi Produk Koperasi Jasa Keuangan Syariah Pada KJKS BTM Se Jawa Tengah.Jurnal Ilmiah Ekonomi Islam, 6(1), 8-13.Usamah，U.（2022 年）。性别对印度尼西亚 Baitut Tamwil Muhammadiyah 公司财务绩效的调节作用》。Jurnal Ekonomi & Bisnis Islam，8（1）.
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Pub Date : 2023-12-01DOI: 10.48144/neraca.v19i2.1690
Dinda Safinah Annajah, Fadli Hudaya, Tutut Dwi Andayani, S. Saebani
The study is a qualitative one it aims to answer the problems statements whether the forms of work, working time, wages, and labour devoted to the production of batik cloth in Batik Larissa and Batik Feno are in accordance with the Islamic view. The method applied here is to analyse data based on the fact obtained from the field. Meanwhile, interviews and documentations with the related parties; the owner and the labour of Batik Larissa and Batik Feno. The result obtained is the forms of work is in accordance with the existing work contracts in Batik Larissa and Feno. In the initial agreement on terms of working time, it was stated that only the contracted time was set without targeting the amount of work to be done. For the wages, the process in Batik Larissa and Feno are appropriate and equal to the enthusiasm of the workers to work. The wages have been paid daily and piece rates are given when the work has been completed. Furthermore, the workers are not forced to devote their energy excessively, only according to their ability. Based on the result stated above, it is expected for the owners in procedures of paying the workers to be always fosters mutual trust and honesty between the two parties so that it does not cause uncertainty or gharar regarding the wages and does not cause disappointment to workers. And for the wage’s procedures, it must always be adjusted to the share of participation, the type of work performed, the volume of work, and the proportion of work. REFERENSI Skripsi Amat Saimu. (2020). berjudul Tinjauan Hukum Islam terhadap Upah Buruh Pikul di Pelabuhan Tehoku Desa Hila Kecamatan Leihitu Kabupaten Maluku Tengah. Institut Agama Islam Negri Ambon. Fatimah. (2018). Praktek Pemberian Upah Buruh Tani Karet Studi Kasus Di Desa Aek Mata Kecamatan Panyabungan Kabupaten Mandailing Natal. Institut Agama Islam Negeri Padangsidimpuan. Jusmunandar. (2020). Sistem Upah Buruh Panen Padi Dalam Perspektif Kemaslahatan Dan Keadilan ( Studi Kasus Di Kelurahan Jawi-Jawi Kecamatan Bulukumpa Kabupaten Bulukumba Sulawesi-Selatan ). Universitas Islam Negeri Alaudin Makassar. Khofifah, N. (2018). Tinjauan Hukum Islam Terhadap Sistem Pengupahan Buruh Emping Melinjo Di Desa Candirejo Kecamatan Bawang Kabupaten Batang. Universitas Islam Negeri Walisongo Semarang. Khofifah, N. (2018). Tinjauan Hukum Islam Terhadap Sistem Pengupahan Buruh Emping Melinjo Di Desa Candirejo Kecamatan Bawang Kabupaten Batang. Universitas Islam Negeri Walisongo Semarang. Maesaroh, S. (2019). Tinjauan Hukum Islam Terhadap Praktik Upah Kerja Buruh Cangkul (Studi Di Kampung Argomulyo Kecamatan Banjit Kabupaten Way Kanan). Universitas Islam Negeri Raden Intan Lampung. Maesaroh, S. (2019). Tinjauan Hukum Islam Terhadap Praktik Upah Kerja Buruh Cangkul (Studi Di Kampung Argomulyo Kecamatan Banjit Kabupaten Way Kanan). Universitas Islam Negeri Raden Intan Lampung. Maulana, A. I. A. (2018). Penerimaan Upah Pekerja Harian Dalam Perspektif Hukum Islam ( Studi Kasus Para Pekerja Tok
本研究是一项定性研究，旨在回答巴迪卡拉里萨和巴迪卡菲诺生产蜡染布的工作形式、工作时间、工资和劳动力是否符合伊斯兰教义的问题。本文采用的方法是根据实地获得的事实进行数据分析。同时，对相关方（Batik Larissa 和 Batik Feno 的所有者和工人）进行访谈并记录。结果表明，工作形式符合拉里萨蜡染厂和菲诺蜡染厂现有的工作合同。在关于工作时间条款的最初协议中，只规定了合同时间，而没有针对要完成的工作量。在工资方面，Batik Larissa 和 Feno 的程序是适当的，与工人的工作热情相等。工资按日支付，完成工作后按件计酬。此外，工人们不会被迫过度投入精力，而是量力而行。根据上述结果，希望业主在支付工人工资的程序中始终促进双方的相互信任和诚实，这样就不会造成工资方面的不确定性或 "加拉尔 "现象，也不会让工人失望。对于工资的程序，必须始终根据参与份额、完成的工作类型、工作量和工作比例进行调整。 论文 Amat Saimu. (2020)，题为《中马鲁古省雷希图区希拉村 Tehoku 港口 Pikul 劳动工资的伊斯兰法回顾》。安汶国立伊斯兰宗教学院。法蒂玛。(2018).曼达林-纳塔尔省潘亚本干区艾克马塔村橡胶园工人工资发放实践案例研究》。Padangsidimpuan 州伊斯兰学院。Jusmunandar.(2020).繁荣与公正视角下的稻米收获劳动工资制度（南苏拉威西省布卢昆巴县贾维-贾维村案例研究）。阿劳丁国立望加锡伊斯兰大学。Khofifah, N. (2018).巴塘县巴旺区坎迪雷乔村 Emping Melinjo 劳动者工资制度的伊斯兰法回顾。瓦利松戈国立三宝垄伊斯兰大学。Khofifah, N. (2018).巴塘县巴旺区坎迪雷乔村 Emping Melinjo 劳工工资制度的伊斯兰法回顾。Walisongo State Islamic University Semarang.Maesaroh, S. (2019).锄工工资实践的伊斯兰法回顾（对威卡南郡班吉特区阿戈姆尤约村的研究）。拉登因坦楠榜国立伊斯兰大学。Maesaroh, S. (2019).伊斯兰教法关于锄工工资实践的回顾（在威卡南郡班吉特区阿戈姆尤约村的研究）。拉登因坦楠榜国立伊斯兰大学。Maulana, A. I.A. (2018).伊斯兰法视角下的日工工资接受度（楠榜中央市场服装店工人案例研究）。拉登因坦楠榜国立伊斯兰大学。Mega Salfina.(2021).帕奇坦行政区克博纳贡县克勒森村抬船工人工资制度的伊斯兰法审查》。Ponorogo 州伊斯兰学院。Nynda Kusuma Rachmi.(2020).Dinoyo Jatirejo Mojokerto 村蜡染业劳工的乌吉拉应用。泗水苏南安培国立伊斯兰大学。Riski Ayu Distira.(2020).西伯尔加港卸鱼劳动工资的实践》。Padangsidimpuan 州立伊斯兰学院。赛义夫-安瓦尔。(2020).干咖啡后支付劳动工资的伊斯兰法回顾（西楠榜县 Gedung Surian 区 Ciptawaras 村研究）。拉登因坦国立楠榜伊斯兰大学。 网站 Muthia, A. (2021).大流行时期北加龙岸蜡染的伸展。Jatengdaily.com, https://jatengdaily.com/2021/geliat-batik-pekalongan-di-masa-pandemi/ 采访 H. Eddywan，Batik Larissa 所有者，直接采访（2022 年 9 月 3 日）。Castri，拉丽莎蜡染厂生产工人，直接采访（2022 年 9 月 3 日） Ipah，拉丽莎蜡染厂生产工人，直接采访（2022 年 9 月 3 日） Kasminah，拉丽莎蜡染厂生产工人，直接采访（2022 年 9 月 3 日） Ismael，拉丽莎蜡染厂生产工人，直接采访（2022 年 9 月 3 日） Yudi，拉丽莎蜡染厂生产工人、直接面谈（2022 年 9 月 3 日） Rochim，Kain Batik Larissa 的生产工人，直接面谈（2022 年 9 月 3 日） Ikhsan，Kain Batik Larissa 的生产工人，直接面谈（2022 年 9 月 3 日） Nur，Kain Batik Larissa 的生产工人，直接面谈（2022 年 9 月 3 日） Fiki Arina，Batik Feno 的所有人，直接面谈（2022 年 9 月 4 日）。
{"title":"IMPLEMENTASI AKAD IJARAH PADA SISTEM UPAH BURUH PRODUKSI KAIN BATIK (STUDI KASUS DI BATIK LARISSA DAN BATIK FENO KAMPUNG BATIK PESINDON KOTA PEKALONGAN)","authors":"Dinda Safinah Annajah, Fadli Hudaya, Tutut Dwi Andayani, S. Saebani","doi":"10.48144/neraca.v19i2.1690","DOIUrl":"https://doi.org/10.48144/neraca.v19i2.1690","url":null,"abstract":"The study is a qualitative one it aims to answer the problems statements whether the forms of work, working time, wages, and labour devoted to the production of batik cloth in Batik Larissa and Batik Feno are in accordance with the Islamic view. The method applied here is to analyse data based on the fact obtained from the field. Meanwhile, interviews and documentations with the related parties; the owner and the labour of Batik Larissa and Batik Feno. The result obtained is the forms of work is in accordance with the existing work contracts in Batik Larissa and Feno. In the initial agreement on terms of working time, it was stated that only the contracted time was set without targeting the amount of work to be done. For the wages, the process in Batik Larissa and Feno are appropriate and equal to the enthusiasm of the workers to work. The wages have been paid daily and piece rates are given when the work has been completed. Furthermore, the workers are not forced to devote their energy excessively, only according to their ability. Based on the result stated above, it is expected for the owners in procedures of paying the workers to be always fosters mutual trust and honesty between the two parties so that it does not cause uncertainty or gharar regarding the wages and does not cause disappointment to workers. And for the wage’s procedures, it must always be adjusted to the share of participation, the type of work performed, the volume of work, and the proportion of work. REFERENSI Skripsi Amat Saimu. (2020). berjudul Tinjauan Hukum Islam terhadap Upah Buruh Pikul di Pelabuhan Tehoku Desa Hila Kecamatan Leihitu Kabupaten Maluku Tengah. Institut Agama Islam Negri Ambon. Fatimah. (2018). Praktek Pemberian Upah Buruh Tani Karet Studi Kasus Di Desa Aek Mata Kecamatan Panyabungan Kabupaten Mandailing Natal. Institut Agama Islam Negeri Padangsidimpuan. Jusmunandar. (2020). Sistem Upah Buruh Panen Padi Dalam Perspektif Kemaslahatan Dan Keadilan ( Studi Kasus Di Kelurahan Jawi-Jawi Kecamatan Bulukumpa Kabupaten Bulukumba Sulawesi-Selatan ). Universitas Islam Negeri Alaudin Makassar. Khofifah, N. (2018). Tinjauan Hukum Islam Terhadap Sistem Pengupahan Buruh Emping Melinjo Di Desa Candirejo Kecamatan Bawang Kabupaten Batang. Universitas Islam Negeri Walisongo Semarang. Khofifah, N. (2018). Tinjauan Hukum Islam Terhadap Sistem Pengupahan Buruh Emping Melinjo Di Desa Candirejo Kecamatan Bawang Kabupaten Batang. Universitas Islam Negeri Walisongo Semarang. Maesaroh, S. (2019). Tinjauan Hukum Islam Terhadap Praktik Upah Kerja Buruh Cangkul (Studi Di Kampung Argomulyo Kecamatan Banjit Kabupaten Way Kanan). Universitas Islam Negeri Raden Intan Lampung. Maesaroh, S. (2019). Tinjauan Hukum Islam Terhadap Praktik Upah Kerja Buruh Cangkul (Studi Di Kampung Argomulyo Kecamatan Banjit Kabupaten Way Kanan). Universitas Islam Negeri Raden Intan Lampung. Maulana, A. I. A. (2018). Penerimaan Upah Pekerja Harian Dalam Perspektif Hukum Islam ( Studi Kasus Para Pekerja Tok","PeriodicalId":505812,"journal":{"name":"Neraca","volume":"17 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139188965","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-12-01DOI: 10.48144/neraca.v19i2.1686
Ahmad Muwafiq, Djauhar Edi purnomo, U. Usamah, Ferlinda Ainur rachmani
This study aims to determine the effect of Good Corporate Governance, Company Size, Capital Structure and Leverage on financial performance at LQ45 companies registered on Indonesian Stock Exchange in 2019 – 2022. In this case, good corporate governance measured by Independent Board of Commissioners and Institutional Ownerships, company size measured using by In (asset total), capital structure measured using long term debt to equity ratio (LDER), and leverage measured by debt to assets ratio (DAR). The population is the companies listed in LQ45 index during 2019-2022; 64 companies. 27 companies were taken as the samples using purposive sampling technique. It uses multiple linear regression analysis techniques. The result stated partially Independent Board of Commissioners, Company Size, Capital Structure, and Leverage have significantly affected on the financial performance. Otherwise, Institutional Ownership has no effect on it. Simultaneously, Board of Commissioners, Company Size, Capital Structure, and Leverage have significantly affected on the financial performance of the companies LQ45 index registered on the Indonesian Stock Exchange. REFERENSI Azzahra, A. S., Aset, L. T., & Ratio, L. (2019). Pengaruh Firm Size Dan Leverage Ratio Terhadap Kinerja Keuangan Pada Perusahaan Pertambangan. 9(April), 13–20. Cindyana, W. (2020). Pengaruh Kepemilikan Institusional, Kepemilikan Manajerial, Dewan Komisaris Dan Komisaris Independen Terhadap Kinerja Perusahaan Pada Sektor Industri Barang Konsumsi (Vol. 21, Issue 1). Dewi, A. (2022). Dampak Covid 19 Terhadap Kinerja Keuangan Perusahaan Sub Sektor Otomotif Dan Elektronika Yang Terdaftar Di Bursa Efek Indonesia. 2(2), 1099–1114. http://jurnaltsm.id/index.php/EJATSM Emirzon, J. (2006). Prinsip-Prinsip Good Corporate Governance Pada Perusahaan di Indonesia. Jurnal Manajemen & Bisnis Sriwijaya, 4(8). Fharaswati, M., Hardiyanto, A. T., & Lestari, R. M. E. (2021). Pengaruh Good Corporate Governance Terhadap Kinerja Keuangan Perusahaan Pada Perusahaan Sub Sektor Property Dan Real Estate Yang Terdaftar Di Bursa Efek Indonesia Periode 2014-2018. 8, 1. Fitriani, Y. (2021). Pengaruh good corporate governance dan ukuran perusahaan terhadap kinerja keuangan perusahaan subsektor perbankan yang terdaftar di BEI. 18(4), 703–712. Hansen, V., & Juniarti. (2014). Pengaruh Family Control, Size, Sales Growth, dan Leverage terhadap Profitabilitas dan Nilai Perusahaan. Journal Business Acounting Review, 2(1), 121–130. Ikatan Akuntansi Indonesia. (2012). Standar Akuntansi Keuangan. Salemba Empat. Jensen, M. C., & Meckling, W. H. (1976). Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of Financial Economics, 3(4), 305–360. https://doi.org/10.1016/0304-405X(76)90026-X Kasmir. (2017). Analisis Laporan Keuangan. Raja Grafindo Persada. Kho, S. (2020). Pengaruh Good Corporate Governance Dan Ukuran Perusahaan Terhadap Kinerja Perusahaan Yang Terdaftar Di Bursa Efek Indonesia. Universitas Pute
https://doi.org/10.31955/mea.vol3.iss2.pp Ramadhani, A. F., & Siddi, P. (2022).良好公司治理对国有企业（BUMN）财务业绩的影响》。Journal.Feb.Unmui，24（1），204-212。Riyanto, B. (2010).公司财务基础》。BPFE Yogyakarta.Saifi, M. (2019).公司治理和所有权结构对公司财务绩效的影响》。https://doi.org/10.21776/ub.profit.2019.013.02.1 Sari, N., & Wi, P. (2022).杠杆、公司规模、资本结构和盈利能力对公司财务绩效的影响。会计期刊》，1（3），1-8。Sari, T. diah, Titisari, K. H., & Nurlaela, S. (2020).管理者所有权、审计委员会、杠杆率和公司规模对财务业绩的影响》。https://doi.org/10.26460/mmud.v4i1.6328 Sariantono, N. E., & Mahyuni, L. P. (2019).良好的公司治理和企业社会责任会影响 LQ45 公司的盈利能力吗？https://doi.org/10.38043/jiab.v4i1.2145 Sartono, A. (2010).财务管理理论与应用》。BPFE.Setyaningsih, V.D., & Aufa, M. (2022).公司规模、管理者所有权和独立专员对公司财务绩效的影响》。零售管理科学期刊》（JIMAT），3（1），15-24。www.cnbcindonesia.com.(2020).IDX 老板公开了印尼交易所的状况，交易量下降了 24%。Cnbcindonesia.Com. https://www.cnbcindonesia.com/market/20200424104933-17-154146/bos-bei-buka-bukaan-soal-kondisi-bursa-ri-transaksi-drop-24 Suyono, E., Yarram, S. R., & Riswan, R. (2017).资本结构、企业绩效和生命周期：来自印度尼西亚的证据。公司所有权与控制》。Risgiyanti, R., & Hidayah, R. (2020).工作场所灵性在降低组织犬儒主义对工作绩效负面影响中的作用》。管理应用期刊》，18（4），692-703。Lutfiani, A. P., & Hidayah, R. (2022).ESG绩效和所有权结构对资本成本和研发投资的影响》。Business Focus Management and Accounting Research Media，21（1），25-42。Riswan, R., & Suyono, E. (2016).企业多元化：破坏还是增加公司价值？印度尼西亚的经验证据。Corporate Ownership & Control.14 (4).Azzahra, M., Yohani, Y., & Fatah, K. (2023).COVID-19大流行之前和期间对在印度尼西亚证券交易所上市的运输子行业公司股价和利润的影响分析》。Journal of Accounting STIE Muhammadiyah Palopo, 9(1), 1-14.
{"title":"PENGARUH GOOD CORPORATE GOVERNANCE, COMPANY SIZE, CAPITAL STRUCTURE DAN LEVERAGE TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN LQ45 YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2019 – 2022","authors":"Ahmad Muwafiq, Djauhar Edi purnomo, U. Usamah, Ferlinda Ainur rachmani","doi":"10.48144/neraca.v19i2.1686","DOIUrl":"https://doi.org/10.48144/neraca.v19i2.1686","url":null,"abstract":"This study aims to determine the effect of Good Corporate Governance, Company Size, Capital Structure and Leverage on financial performance at LQ45 companies registered on Indonesian Stock Exchange in 2019 – 2022. In this case, good corporate governance measured by Independent Board of Commissioners and Institutional Ownerships, company size measured using by In (asset total), capital structure measured using long term debt to equity ratio (LDER), and leverage measured by debt to assets ratio (DAR). The population is the companies listed in LQ45 index during 2019-2022; 64 companies. 27 companies were taken as the samples using purposive sampling technique. It uses multiple linear regression analysis techniques. The result stated partially Independent Board of Commissioners, Company Size, Capital Structure, and Leverage have significantly affected on the financial performance. Otherwise, Institutional Ownership has no effect on it. Simultaneously, Board of Commissioners, Company Size, Capital Structure, and Leverage have significantly affected on the financial performance of the companies LQ45 index registered on the Indonesian Stock Exchange. REFERENSI Azzahra, A. S., Aset, L. T., & Ratio, L. (2019). Pengaruh Firm Size Dan Leverage Ratio Terhadap Kinerja Keuangan Pada Perusahaan Pertambangan. 9(April), 13–20. Cindyana, W. (2020). Pengaruh Kepemilikan Institusional, Kepemilikan Manajerial, Dewan Komisaris Dan Komisaris Independen Terhadap Kinerja Perusahaan Pada Sektor Industri Barang Konsumsi (Vol. 21, Issue 1). Dewi, A. (2022). Dampak Covid 19 Terhadap Kinerja Keuangan Perusahaan Sub Sektor Otomotif Dan Elektronika Yang Terdaftar Di Bursa Efek Indonesia. 2(2), 1099–1114. http://jurnaltsm.id/index.php/EJATSM Emirzon, J. (2006). Prinsip-Prinsip Good Corporate Governance Pada Perusahaan di Indonesia. Jurnal Manajemen & Bisnis Sriwijaya, 4(8). Fharaswati, M., Hardiyanto, A. T., & Lestari, R. M. E. (2021). Pengaruh Good Corporate Governance Terhadap Kinerja Keuangan Perusahaan Pada Perusahaan Sub Sektor Property Dan Real Estate Yang Terdaftar Di Bursa Efek Indonesia Periode 2014-2018. 8, 1. Fitriani, Y. (2021). Pengaruh good corporate governance dan ukuran perusahaan terhadap kinerja keuangan perusahaan subsektor perbankan yang terdaftar di BEI. 18(4), 703–712. Hansen, V., & Juniarti. (2014). Pengaruh Family Control, Size, Sales Growth, dan Leverage terhadap Profitabilitas dan Nilai Perusahaan. Journal Business Acounting Review, 2(1), 121–130. Ikatan Akuntansi Indonesia. (2012). Standar Akuntansi Keuangan. Salemba Empat. Jensen, M. C., & Meckling, W. H. (1976). Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of Financial Economics, 3(4), 305–360. https://doi.org/10.1016/0304-405X(76)90026-X Kasmir. (2017). Analisis Laporan Keuangan. Raja Grafindo Persada. Kho, S. (2020). Pengaruh Good Corporate Governance Dan Ukuran Perusahaan Terhadap Kinerja Perusahaan Yang Terdaftar Di Bursa Efek Indonesia. Universitas Pute","PeriodicalId":505812,"journal":{"name":"Neraca","volume":"70 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139190059","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-12-01DOI: 10.48144/neraca.v19i2.1688
M. Husain Ismail, Tutut Dwi Andayani, Sobrotul Imtikhanah, Asri Pangestika L
The study aims to determine the effect of Budget Allocation in the Poor Reduction Sector and Social Welfare Budget Allocation on the Performance of Local Government Social Services throughout Central Java in 2019-2022. This study used the purposive sampling method so that ten regencies and cities in Central Java were obtained that were worthy of research. Tests were performed with simple linear regression analysis using the Windows SPSS 20 program. The t-test results showed that the Budget Allocation for the Poverty Reduction Sector does not affect the Performance of the Social Service for Poverty Reduction. At the same time, the Social Welfare Budget Allocation affects the Performance of the Social Service for Social Welfare Improvement. The coefficient of determination (R square) test results showed that the Social Service for Social Welfare Improvement performance variable is influenced by the Social Welfare Budget Allocation of 12.8. The results of the coefficient of determination (R Square) show that the performance of the Social Office for Poverty Reduction is influenced by the Budget Allocation for Poverty Reduction by 2.9%. In contrast, the rest is influenced by other variables not used in this study. Keywords: Budget Allocation in the Field of Poor Management, Social Welfare Budget Allocation, and Social Service Performance. REFERENSI Abdurahman. (2019). The Relationship between job satisfacion, work-life balance and organizational commitment on employee performance. Ais, R. (2022). Pengaruh Alokasi Anggaran Bidang Penanggulangan Fakir Miskin Terhadap Kinerja Dinas Sosial Pada Pemerintah Daerah Se-Jawa Tengah Tahun 2018-2020. Jurnal Ilmiah Neraca FEB-UMPP. Alviyanzah, F. (2019). Pembangunan nasional yang berhasil apabila pemerintah dan masyarakat saling bersinergi dalam proses pembangunan, termasuk di bidang kesejahteraan sosial untuk menanggulangi kemiskinan. 2019. Chalil, Z. F. (2009). Efektifitas Penanggulangan Fakir Miskin. In Z. F. Chalil, Efektivitas Penanggulangan Fakir Miskin. Jakarta: PT Gelora Aksara Pratama, 2009. Gillin, G. d. (2022, maret jum'at). Definisi Kemiskinan. Retrieved from Definisi Kemiskinan, atmago.com: https://www.atmago.coom/sosial kemiskinan/definisi kemiskinan Hasanah, N. M. (2019). “Peranan Pemerintah Kota Jambi Terhadap pengentasan kemiskinan melalui program UEP (Usaha Ekonomi Produktif) dan KUBE (Kelompok Usaha Bersama). the influnce of budget allocations for poverty alleviation. Kholidah, N., & Hakim, M. R. (2021). Analysis of zakat empowerment in the era of pandemy COVID-19 towards impossible material and spiritual aspects Mustahik. Jurnal Ilmiah Ekonomi Islam, 7(3), 1653-1662. Kholidah, N., & Salma, A. N. (2019). Filantropi kreatif: Pemberdayaan ekonomi umat berbasis zakat produktif pada program 1000 UMKM LAZISMU Kabupaten Pekalongan. Cakrawala: Jurnal Studi Islam, 14(2), 93-101. Mangkunegara. (2017). The Impact of Work Stress and the Work Environment in the Organization: How Job Satisfaction Affects
本研究旨在确定 2019-2022 年减贫部门预算分配和社会福利预算分配对整个中爪哇省地方政府社会服务绩效的影响。本研究采用了目的性抽样方法，从而获得了中爪哇省值得研究的十个县市。使用 Windows SPSS 20 程序进行简单线性回归分析测试。t 检验结果表明，扶贫部门的预算拨款并不影响社会扶贫服务的绩效。同时，社会福利预算拨款影响社会福利改善社会服务的绩效。决定系数（R 平方）检验结果表明，改善社会福利的社会服务绩效变量受社会福利预算分配的影响为 12.8。决定系数（R 平方）检验结果显示，社会扶贫办的绩效受社会扶贫预算拨款的影响为 2.9%。相比之下，本研究未使用的其他变量对其产生了影响。关键词扶贫领域预算分配、社会福利预算分配、社会服务绩效。 REFERENSI Abdurahman.(2019).The Relationship between job satisfacion, work-life balance and organizational commitment on employee performance.Ais, R. (2022).Pengaruh Alokasi Anggaran Bidang Penanggulangan Fakir Miskin Terhadap Kinerja Dinas Sosial Pada Pemerintah Daerah Se-Jawa Tengah Tahun 2018-2020.Jurnal Ilmiah Neraca FEB-UMPP.Alviyanzah, F. (2019).Pembangunan nasional yang berhasil apabila pemerintah dan masyarakat saling bersinergi dalam proses pembangunan, termasuk di bidang kesejahteraan sosial untuk menanggulangi kemiskinan.2019.Chalil, Z. F. (2009).Efektifitas Penanggulangan Fakir Miskin.In Z. F. Chalil, Efektivitas Penanggulangan Fakir Miskin.雅加达：雅加达：PT Gelora Aksara Pratama，2009 年。Gillin, G. d. (2022, maret jum'at).Definisi Kemiskinan.Retrieved from Definisi Kemiskinan, atmago.com: https://www.atmago.coom/sosial kemiskinan/definisi kemiskinan Hasanah, N. M. (2019).Kholidah, N., R. (2019.) "Peranan Pemerintah Kota Jambi Terhadap pengentasan kemiskinan melalui program UEP (Usaha Ekonomi Produktif) dan KUBE (Kelompok Usaha Bersama).Kholidah, N., & Hakim, M. R. (2021).天课赋权的分析》，Pandemy COVID-19 时代，面向不可能的物质和精神方面的 Mustahik。Jurnal Ilmiah Ekonomi Islam，7（3），1653-1662。Kholidah, N., & Salma, A. N. (2019).Filantropi kreatif：Pemberdayaan ekonomi umat berbasis zakat produktif pada program 1000 UMKM LAZISMU Kabupaten Pekalongan.Cakrawala：Jurnal Studi Islam, 14(2), 93-101.Mangkunegara.(2017).The Impact of Work Stress and the Work Environment in the Organization：工作满意度如何影响员工绩效？人力资源与可持续发展研究期刊》。Risgiyanti, R., & Hidayah, R. (2020).工作场所灵性在减少组织犬儒主义对工作绩效负面影响中的作用》。Jurnal Aplikasi Manajemen，18（4），692-703。Riswan, R., Suyono, E., & Mafudi, M. (2017).印度尼西亚村级单位合作社的振兴模式》。Sosial, W. D. (2022, Februari kamis).Dinas Sosial.Dinas Sosial. Retrieved from Dinas Sosial.Suyono, E., Farooque, O. A., & Riswan, R. (2016).Toward a model of traditional retailers and sellers empowerment in improving competitiveness against modern markets in Banyumas region, Indonesia.DLSU Business and Economics Review, 25(2), 147-165.
{"title":"PENGARUH ALOKASI ANGGARAN BIDANG PENANGGULANGAN FAKIR MISKIN DAN ALOKASI ANGGARAN KESEJAHTERAAN SOSIAL TERHADAP KINERJA DINAS SOSIAL PEMERINTAHAN DAERAH SE-JAWA TENGAH TAHUN 2019-2022","authors":"M. Husain Ismail, Tutut Dwi Andayani, Sobrotul Imtikhanah, Asri Pangestika L","doi":"10.48144/neraca.v19i2.1688","DOIUrl":"https://doi.org/10.48144/neraca.v19i2.1688","url":null,"abstract":"The study aims to determine the effect of Budget Allocation in the Poor Reduction Sector and Social Welfare Budget Allocation on the Performance of Local Government Social Services throughout Central Java in 2019-2022. This study used the purposive sampling method so that ten regencies and cities in Central Java were obtained that were worthy of research. Tests were performed with simple linear regression analysis using the Windows SPSS 20 program. The t-test results showed that the Budget Allocation for the Poverty Reduction Sector does not affect the Performance of the Social Service for Poverty Reduction. At the same time, the Social Welfare Budget Allocation affects the Performance of the Social Service for Social Welfare Improvement. The coefficient of determination (R square) test results showed that the Social Service for Social Welfare Improvement performance variable is influenced by the Social Welfare Budget Allocation of 12.8. The results of the coefficient of determination (R Square) show that the performance of the Social Office for Poverty Reduction is influenced by the Budget Allocation for Poverty Reduction by 2.9%. In contrast, the rest is influenced by other variables not used in this study. Keywords: Budget Allocation in the Field of Poor Management, Social Welfare Budget Allocation, and Social Service Performance. REFERENSI Abdurahman. (2019). The Relationship between job satisfacion, work-life balance and organizational commitment on employee performance. Ais, R. (2022). Pengaruh Alokasi Anggaran Bidang Penanggulangan Fakir Miskin Terhadap Kinerja Dinas Sosial Pada Pemerintah Daerah Se-Jawa Tengah Tahun 2018-2020. Jurnal Ilmiah Neraca FEB-UMPP. Alviyanzah, F. (2019). Pembangunan nasional yang berhasil apabila pemerintah dan masyarakat saling bersinergi dalam proses pembangunan, termasuk di bidang kesejahteraan sosial untuk menanggulangi kemiskinan. 2019. Chalil, Z. F. (2009). Efektifitas Penanggulangan Fakir Miskin. In Z. F. Chalil, Efektivitas Penanggulangan Fakir Miskin. Jakarta: PT Gelora Aksara Pratama, 2009. Gillin, G. d. (2022, maret jum'at). Definisi Kemiskinan. Retrieved from Definisi Kemiskinan, atmago.com: https://www.atmago.coom/sosial kemiskinan/definisi kemiskinan Hasanah, N. M. (2019). “Peranan Pemerintah Kota Jambi Terhadap pengentasan kemiskinan melalui program UEP (Usaha Ekonomi Produktif) dan KUBE (Kelompok Usaha Bersama). the influnce of budget allocations for poverty alleviation. Kholidah, N., & Hakim, M. R. (2021). Analysis of zakat empowerment in the era of pandemy COVID-19 towards impossible material and spiritual aspects Mustahik. Jurnal Ilmiah Ekonomi Islam, 7(3), 1653-1662. Kholidah, N., & Salma, A. N. (2019). Filantropi kreatif: Pemberdayaan ekonomi umat berbasis zakat produktif pada program 1000 UMKM LAZISMU Kabupaten Pekalongan. Cakrawala: Jurnal Studi Islam, 14(2), 93-101. Mangkunegara. (2017). The Impact of Work Stress and the Work Environment in the Organization: How Job Satisfaction Affects ","PeriodicalId":505812,"journal":{"name":"Neraca","volume":"13 5-6","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139195159","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-12-01DOI: 10.48144/neraca.v19i2.1687
F. Solikhah, T. Purwanto, M. Arifiyanto, Herna Rizaldi, M. Moegiri
This study aimed to analyzed the effect of religiosity, income level, quality of services andtrust on obedience in paying zakat. Data were gathered through distributing questionnaires. The study applied purposive sampling method with the slovin formula. There are 94 respondents who ware muzakki who were registered at the Muhammadiyah Amil Zakat, Infaq and Alms Organization (LAZISMU) Pekalongan City. Thedate were analyzed using multiple linierregression using SPSS 16. Partially, the results show that religiosity, income level, services quality and level oftrust have a signifikcant effecton obedience in paying zakat. Then simultaneously that religiosity, income level, services qualityand level of trust together have a significant effect on onedience in paying zakat. REFERENSI Ahmadi, A. (2004). Psikologis Umum. Jakarta: Rinika Cipta Al-Farizi. Amir, M. T. (2005). Dinamika Pemasaran. Jakarta: Grafindo Persada. Augusty, F. (2006). Metode Penelitian Manajemen: Pedoman Penelitian untuk Skripsi, Tesis dan sisrtai Ilmu Manajemen. Semarang: Universitas Diponegoro. Fandy, T. (2014). Kualitas Jasa. Jakarta: Andi Offset. Ghozaly, I. (2011). Aplikasi Analisis Multivariate dengan Program IBM SPSS 19. Semarang: Universitas Diponegoro. Ghozaly, I. (2013). Aplikasi Analisis Multivariate dengan Program IBM SPSS 19 . Semarang: Universitas Diponegoro. Muhammad. (2008). Zakat Profesi: Wacana Pemikiran dan Fiqih Kontemporer . Jakarta: Salemba Diniyah. Primadana, D. (2018). Pengaruh Religiusitas , Tingkat Pendapatan, Layanan Terhadap Minat Membayar Zakat Pada Lembaga Amil Zakat Rizki Jember . Jember: Unveritas Jember. Rahmat, J. (2003). Psikologis Agama. Bandung: PT.Mizan Pustaka. Sadono, S. (1995). Pengantar Makro Ekonomi . Jakarta: Grafindo Persada. Kholidah, N., & Salma, A. N. (2019). Filantropi kreatif: Pemberdayaan ekonomi umat berbasis zakat produktif pada program 1000 UMKM LAZISMU Kabupaten Pekalongan. Cakrawala: Jurnal Studi Islam, 14(2), 93-101. Susanti, L., & Triatmaja, M. F. (2023). Pengaruh Religiusitas Dan Green Consciousness Terhadap Keputusan Pembelian Sabun Cuci Green Wash. Media Ekonomi, 23(1), 1-12. Kholidah, N., Hakim, M. R., & Purwanto, E. (2019). Analisis Kinerja Reksadana Saham Syariah Dengan Metode Sharpe, Treynor, Jensen, M², dan TT. Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE), 1(2), 29-40. Arifiyanto, M., & Kholidah, N. (2021). Analisis pengaruh pengetahuan produk, persepsi manfaat dan promosi terhadap minat penggunaan uang elektronik berbasis server. JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi)., 7(3). Hakim, M. R., Kholidah, N., & Arifiyanto, M. (2022). Factors Affecting Muzakki's Decision In Choosing to Pay Zakat At Amil Zakat Institution. Robust: Research of Business and Economics Studies, 1(2), 57-73.
本研究旨在分析宗教信仰、收入水平、服务质量和信任对天课顺从度的影响。数据是通过发放问卷收集的。研究采用了斯洛文公式的目的抽样法。共有 94 名受访者是在北加浪根市 Muhammadiyah Amil Zakat, Infaq and Alms Organisation (LAZISMU) 登记的穆扎基人。结果表明，宗教信仰、收入水平、服务质量和信任度对天课顺从度有显著影响，同时，宗教信仰、收入水平、服务质量和信任度对天课顺从度也有显著影响。同时，宗教信仰、收入水平、服务质量和信任度共同对缴纳天课的服从性有显著影响。 参考文献 Ahmadi, A. (2004).普通心理学》。雅加达：Rinika Cipta Al-Farizi。Amir, M. T. (2005).Marketing Dynamics.雅加达：Grafindo Persada：Grafindo Persada.Augusty, F. (2006).Management Research Methods：论文、论著和管理科学研究指南》。三宝垄：Diponegoro University.Fandy, T. (2014).服务质量》。雅加达：Andi Offset.Ghozaly, I. (2011).(2011).多变量分析与 IBM SPSS 19 程序的应用》，三宝垄：Diponegoro 大学。Ghozaly, I. (2013).(2013).应用 IBM SPSS 19 程序进行多元分析》。Semarang：Diponegoro University.Muhammad.(2008).Zakat on Profession：当代思想和教法的论述》。雅加达：Salemba Diniyah.Primadana, D. (2018).宗教信仰、收入水平、服务对在金边阿米尔天课机构缴纳天课的兴趣的影响》。金边：金边大学。Rahmat, J. (2003).宗教心理学》。万隆：PT.Mizan Pustaka.Sadono, S. (1995).宏观经济学导论》。雅加达：Grafindo Persada：Grafindo Persada. Kholidah, N., & Salma, A. N. (2019).Creative philanthropy：以天课为基础的社区经济赋权。Cakrawala: Journal of Islamic Studies, 14(2), 93-101.Susanti, L., & Triatmaja, M. F. (2023)。宗教信仰和绿色意识对绿色洗涤皂购买决策的影响》。经济媒体》，23（1），1-12。Kholidah, N., Hakim, M. R., & Purwanto, E. (2019).用夏普法、特雷诺法、詹森法、M²法和TT法分析伊斯兰股票共同基金的绩效。印度尼西亚伊斯兰教经济学跨学科期刊》（IIJSE），1（2），29-40。Arifiyanto, M., & Kholidah, N. (2021).产品知识、感知利益和促销对使用服务器电子货币兴趣的影响分析》。JMBI UNSRAT（Sam Ratulangi 大学商业管理与创新科学期刊），7（3）。Hakim, M. R., Kholidah, N., & Arifiyanto, M. (2022)。在阿米尔天课机构缴纳天课的影响因素》。Robust：商业与经济研究》，1（2），57-73。
{"title":"ANALISIS PENGARUH RELIGIUSITAS, TINGKAT PENDAPATAN, KUALITAS PELAYANAN DAN TINGKAT KEPERCAYAAN TERHADAP MINAT MEMBAYAR ZAKAT (Studi Kasus pada Lazismu Kota Pekalongan)","authors":"F. Solikhah, T. Purwanto, M. Arifiyanto, Herna Rizaldi, M. Moegiri","doi":"10.48144/neraca.v19i2.1687","DOIUrl":"https://doi.org/10.48144/neraca.v19i2.1687","url":null,"abstract":"This study aimed to analyzed the effect of religiosity, income level, quality of services andtrust on obedience in paying zakat. Data were gathered through distributing questionnaires. The study applied purposive sampling method with the slovin formula. There are 94 respondents who ware muzakki who were registered at the Muhammadiyah Amil Zakat, Infaq and Alms Organization (LAZISMU) Pekalongan City. Thedate were analyzed using multiple linierregression using SPSS 16. Partially, the results show that religiosity, income level, services quality and level oftrust have a signifikcant effecton obedience in paying zakat. Then simultaneously that religiosity, income level, services qualityand level of trust together have a significant effect on onedience in paying zakat. REFERENSI Ahmadi, A. (2004). Psikologis Umum. Jakarta: Rinika Cipta Al-Farizi. Amir, M. T. (2005). Dinamika Pemasaran. Jakarta: Grafindo Persada. Augusty, F. (2006). Metode Penelitian Manajemen: Pedoman Penelitian untuk Skripsi, Tesis dan sisrtai Ilmu Manajemen. Semarang: Universitas Diponegoro. Fandy, T. (2014). Kualitas Jasa. Jakarta: Andi Offset. Ghozaly, I. (2011). Aplikasi Analisis Multivariate dengan Program IBM SPSS 19. Semarang: Universitas Diponegoro. Ghozaly, I. (2013). Aplikasi Analisis Multivariate dengan Program IBM SPSS 19 . Semarang: Universitas Diponegoro. Muhammad. (2008). Zakat Profesi: Wacana Pemikiran dan Fiqih Kontemporer . Jakarta: Salemba Diniyah. Primadana, D. (2018). Pengaruh Religiusitas , Tingkat Pendapatan, Layanan Terhadap Minat Membayar Zakat Pada Lembaga Amil Zakat Rizki Jember . Jember: Unveritas Jember. Rahmat, J. (2003). Psikologis Agama. Bandung: PT.Mizan Pustaka. Sadono, S. (1995). Pengantar Makro Ekonomi . Jakarta: Grafindo Persada. Kholidah, N., & Salma, A. N. (2019). Filantropi kreatif: Pemberdayaan ekonomi umat berbasis zakat produktif pada program 1000 UMKM LAZISMU Kabupaten Pekalongan. Cakrawala: Jurnal Studi Islam, 14(2), 93-101. Susanti, L., & Triatmaja, M. F. (2023). Pengaruh Religiusitas Dan Green Consciousness Terhadap Keputusan Pembelian Sabun Cuci Green Wash. Media Ekonomi, 23(1), 1-12. Kholidah, N., Hakim, M. R., & Purwanto, E. (2019). Analisis Kinerja Reksadana Saham Syariah Dengan Metode Sharpe, Treynor, Jensen, M², dan TT. Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE), 1(2), 29-40. Arifiyanto, M., & Kholidah, N. (2021). Analisis pengaruh pengetahuan produk, persepsi manfaat dan promosi terhadap minat penggunaan uang elektronik berbasis server. JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi)., 7(3). Hakim, M. R., Kholidah, N., & Arifiyanto, M. (2022). Factors Affecting Muzakki's Decision In Choosing to Pay Zakat At Amil Zakat Institution. Robust: Research of Business and Economics Studies, 1(2), 57-73.","PeriodicalId":505812,"journal":{"name":"Neraca","volume":"24 2","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139192237","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-12-01DOI: 10.48144/neraca.v19i2.1682
Vidya Arsyani, U. Usamah, Muhamad Yusuf, Khoirul Fatah
The study aims to obtain the empirical evidence about the effect of effect of regional expenditure, local own-source revenue, economic growth, and total population on poverty, either partially or simultaneously. The population applied quantitative approach with the secondary data source obtained from Central Bureau of Statistics of Central Java. The samples are thirty-five District/City Governments of Central Java with saturated sampling as the technique. Meanwhile, data analysis method used multiple linear analysis and the SPSS Statistics 25 application tool. The 1 analysis result stated that regional expenditure, local own-source revenue, and economic growth significantly affected on the poverty. Otherwise, the economic growth has no significant effect on the poverty. Based on the determination coefficient test result, it stated that the poverty is explained 73,1% by the independent variable in this study. REFERENSI Fashollah, R. T. (2018). Pengaruh Belanja Daerah, Jumlah Penduduk, Terhadap Jumlah Kemiskinan di Kabupaten Cilacap Periode Tahun 2011-2016 (Studi Kasus di 24 Kecamatan di Kabupaten Cilacap Periode 2011-2016). Iqmalia, A. (2019). Pengaruh Pendapatan Asli Daerah, Jumlah Penduduk, Dana Perimbangan, dan Belanja Daerah Terhadap Kemiskinan di Sumatera Selatan. Ishak, J. F. (2017). Pengaruh Belanja Langsung dan Tidak Langsung Terhadap Kemiskinan. Jurnal Akuntansi dan Bisnis, 55-59. Lista lista, E. S. (2021). Pengaruh Pendapatan Asli Daerah dan Belanja Daerah Terhadap Tingkat Kemiskinan Pemerintah Kabupaten Bogor Periode 2008-2017. Jurnal Online Mahasiswa (JOM) Bidang Akuntansi 6(3). Manduapessy, R. L. (2020). Pengaruh Pendapatan Asli Daerah, Dana Perimbangan Terhadap Pertumbuhan Ekonomi dan Kemiskinan di Kabupaten Mimika. Jurnal Kritis (Kebijakan, Riset dan Inovasi), 39-55. Ramadhan, P. A. (2019). Pengaruh Belanja Daerah,Pendapatan Asli Daerah, dan Pertumbuhan Ekonomi Terhadap Kemiskinan Pada Pemerintah Kabupaten dan Kota di Sumatera Utara. Kumpulan Karya Ilmiah Mahasiswa Fakultas Sosial Sains, 1(01). Kholidah, N., & Hakim, M. R. (2021). Analysis of zakat empowerment in the era of pandemy COVID-19 towards impossible material and spiritual aspects Mustahik. Jurnal Ilmiah Ekonomi Islam, 7(3), 1653-1662. Riswan, R., Suyono, E., & Mafudi, M. (2017). Revitalization model for village unit cooperative in Indonesia. Kholidah, N., Hakim, M. R., & Purwanto, E. (2019). Analisis Kinerja Reksadana Saham Syariah Dengan Metode Sharpe, Treynor, Jensen, M², dan TT. Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE), 1(2), 29-40. Kholidah, N., & Salma, A. N. (2019). Filantropi kreatif: Pemberdayaan ekonomi umat berbasis zakat produktif pada program 1000 UMKM LAZISMU Kabupaten Pekalongan. Cakrawala: Jurnal Studi Islam, 14(2), 93-101. Azzahra, M., Yohani, Y., & Fatah, K. (2023). ANALISIS DAMPAK SEBELUM DAN DI SAAT PANDEMI COVID-19 TERHADAP HARGA SAHAM DAN LABA PERUSAHAAN SUB SEKTOR TRANSPORTASI YANG TERDAFTAR DI BURSA EFEK INDONESIA. Jurnal Ak
本研究旨在获得有关地区支出、地方自有收入、经济增长和总人口对贫困的部分或同时影响的经验证据。研究采用定量方法，数据来源于中爪哇中央统计局。样本为中爪哇省 35 个县/市政府，采用饱和抽样技术。同时，数据分析方法采用多元线性分析和 SPSS Statistics 25 应用工具。分析结果表明，地区支出、地方自有收入和经济增长对贫困有显著影响。否则，经济增长对贫困没有明显影响。根据确定系数检验结果，本研究中的自变量对贫困的解释率为 73.1%。 参考文献 Fashollah, R. T. (2018).Pengaruh Belanja Daerah, Jumlah Penduduk, Terhadap Jumlah Kemiskinan di Kabupaten Cilacap Periode Tahun 2011-2016 (Studi Kasus di 24 Kecamatan di Kabupaten Cilacap Periode 2011-2016).Iqmalia, A. (2019).Pengaruh Pendapatan Asli Daerah, Jumlah Penduduk, Dana Perimbangan, dan Belanja Daerah Terhadap Kemiskinan di Sumatera Selatan.Ishak, J. F. (2017).Pengaruh Belanja Langsung and Tidak Langsung Terhadap Kemiskinan.Jurnal Akuntansi dan Bisnis，55-59。Lista lista, E. S. (2021).Pengaruh Pendapatan Asli Daerah dan Belanja Daerah Terhadap Tingkat Kemiskinan Pemerintah Kabupaten Bogor Periode 2008-2017.Jurnal Online Mahasiswa (JOM) Bidang Akuntansi 6(3).Manduapessy, R. L. (2020).Pengaruh Pendapatan Asli Daerah, Dana Perimbangan Terhadap Pertumbuhan Ekonomi dan Kemiskinan di Kabupaten Mimika.Jurnal Kritis (Kebijakan, Riset dan Inovasi), 39-55.Ramadhan, P. A. (2019).Pengaruh Belanja Daerah,Pendapatan Asli Daerah, dan Pertumbuhan Ekonomi Terhadap Kemiskinan Pada Pemerintah Kabupaten dan Kota di Sumatera Utara.Kumpulan Karya Ilmiah Mahasiswa Fakultas Sosial Sains, 1(01).Kholidah, N., & Hakim, M. R. (2021).天课赋权的分析（潘德米-COVID-19 时代），面向不可能的物质和精神方面（Mustahik.Jurnal Ilmiah Ekk, N., & Hakim, M. R. (2021).Jurnal Ilmiah Ekonomi Islam，7（3），1653-1662。Riswan, R., Suyono, E., & Mafudi, M. (2017).印度尼西亚村级单位合作社的振兴模式》。Kholidah, N., Hakim, M. R., & Purwanto, E. (2019).Analisis Kinerja Reksadana Saham Syariah Dengan Metode Sharpe, Treynor, Jensen, M², dan TT.Indonesia Interdisciplinary Journal of Sharia Economics (IIJSE), 1(2), 29-40.Kholidah, N., & Salma, A. N. (2019).Filantropi kreatif：Pemberdayaan ekonomi umat berbasis zakat produktif pada program 1000 UMKM LAZISMU Kabupaten Pekalongan.Cakrawala：Jurnal Studi Islam, 14(2), 93-101.Azzahra, M., Yohani, Y., & Fatah, K. (2023).Analisis dampak sebelum dan di saat pandemi covid-19 terhadap harga saham dan laba perusahaan sub sektor transportasi yang terdaftar di bursa efek indonesia.Jurnal Akuntansi STIE Muhammadiyah Palopo, 9(1), 1-14.
{"title":"PENGARUH BELANJA DAERAH, PENDAPATAN ASLI DAERAH, PERTUMBUHAN EKONOMI, JUMLAH PENDUDUK TERHADAP KEMISKINAN PADA PEMERINTAH KABUPATEN/KOTA DI PROVINSI JAWA TENGAH TAHUN 2017-2020 (Studi Kasus 35 Kabupaten / Kota di Provinsi Jawa Tengah)","authors":"Vidya Arsyani, U. Usamah, Muhamad Yusuf, Khoirul Fatah","doi":"10.48144/neraca.v19i2.1682","DOIUrl":"https://doi.org/10.48144/neraca.v19i2.1682","url":null,"abstract":"The study aims to obtain the empirical evidence about the effect of effect of regional expenditure, local own-source revenue, economic growth, and total population on poverty, either partially or simultaneously. The population applied quantitative approach with the secondary data source obtained from Central Bureau of Statistics of Central Java. The samples are thirty-five District/City Governments of Central Java with saturated sampling as the technique. Meanwhile, data analysis method used multiple linear analysis and the SPSS Statistics 25 application tool. The 1 analysis result stated that regional expenditure, local own-source revenue, and economic growth significantly affected on the poverty. Otherwise, the economic growth has no significant effect on the poverty. Based on the determination coefficient test result, it stated that the poverty is explained 73,1% by the independent variable in this study. REFERENSI Fashollah, R. T. (2018). Pengaruh Belanja Daerah, Jumlah Penduduk, Terhadap Jumlah Kemiskinan di Kabupaten Cilacap Periode Tahun 2011-2016 (Studi Kasus di 24 Kecamatan di Kabupaten Cilacap Periode 2011-2016). Iqmalia, A. (2019). Pengaruh Pendapatan Asli Daerah, Jumlah Penduduk, Dana Perimbangan, dan Belanja Daerah Terhadap Kemiskinan di Sumatera Selatan. Ishak, J. F. (2017). Pengaruh Belanja Langsung dan Tidak Langsung Terhadap Kemiskinan. Jurnal Akuntansi dan Bisnis, 55-59. Lista lista, E. S. (2021). Pengaruh Pendapatan Asli Daerah dan Belanja Daerah Terhadap Tingkat Kemiskinan Pemerintah Kabupaten Bogor Periode 2008-2017. Jurnal Online Mahasiswa (JOM) Bidang Akuntansi 6(3). Manduapessy, R. L. (2020). Pengaruh Pendapatan Asli Daerah, Dana Perimbangan Terhadap Pertumbuhan Ekonomi dan Kemiskinan di Kabupaten Mimika. Jurnal Kritis (Kebijakan, Riset dan Inovasi), 39-55. Ramadhan, P. A. (2019). Pengaruh Belanja Daerah,Pendapatan Asli Daerah, dan Pertumbuhan Ekonomi Terhadap Kemiskinan Pada Pemerintah Kabupaten dan Kota di Sumatera Utara. Kumpulan Karya Ilmiah Mahasiswa Fakultas Sosial Sains, 1(01). Kholidah, N., & Hakim, M. R. (2021). Analysis of zakat empowerment in the era of pandemy COVID-19 towards impossible material and spiritual aspects Mustahik. Jurnal Ilmiah Ekonomi Islam, 7(3), 1653-1662. Riswan, R., Suyono, E., & Mafudi, M. (2017). Revitalization model for village unit cooperative in Indonesia. Kholidah, N., Hakim, M. R., & Purwanto, E. (2019). Analisis Kinerja Reksadana Saham Syariah Dengan Metode Sharpe, Treynor, Jensen, M², dan TT. Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE), 1(2), 29-40. Kholidah, N., & Salma, A. N. (2019). Filantropi kreatif: Pemberdayaan ekonomi umat berbasis zakat produktif pada program 1000 UMKM LAZISMU Kabupaten Pekalongan. Cakrawala: Jurnal Studi Islam, 14(2), 93-101. Azzahra, M., Yohani, Y., & Fatah, K. (2023). ANALISIS DAMPAK SEBELUM DAN DI SAAT PANDEMI COVID-19 TERHADAP HARGA SAHAM DAN LABA PERUSAHAAN SUB SEKTOR TRANSPORTASI YANG TERDAFTAR DI BURSA EFEK INDONESIA. Jurnal Ak","PeriodicalId":505812,"journal":{"name":"Neraca","volume":"51 4","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139192678","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-12-01DOI: 10.48144/neraca.v19i2.1685
Ahmad Miftahul Falah, M. Moegiri, Sobrotul Imtikhanah
This study aims to determine the suitability of the application of the istishna’ buying and selling system on Public Housing Credit through developers in Griya Wahid Asri Batang with Fatwa DSN MUI NO: 06 / DSN-MUI / IV / 2000 concerning buying and selling istishna'. This research uses a qualitative approach. The data collection technique uses observation and interviews. The data analysis used in this study used qualitative descriptive methods. The research findings focus on the financing of home ownership supported by developers using an istishna' contract, in accordance with the rules provided in the DSN MUI Fatwa NO: 06/DSN-MUI/IV/2000. The primary objective of this study is to analyze the implementation of the contract in Developer Griya Wahid Asri Batang, with a particular emphasis on the examination of different provisions outlined in the aforementioned fatwa. These regulations address several issues pertaining to payment, commodities, and default. The application of the istishna' procurement and trade mechanism is consistent with the DSN MUI Fatwa NO: 06/DSN-MUI/IV/2000, which applies to the practice of istishna' buying and selling. REFERENSI A’yun, Q. Q. (2021). Implementasi Fatwa Nomor 06/DSN-MUI/IV/2000 Tentang Jual Beli Istis {na>’Terhadap Pembiayaan Kepemilikan Rumah Syariah Di PT. Sabab Podho Moro Desa Sumberejo Kecamatan Geger Kabupaten Madiun. IAIN Ponorogo. Amri, M. A. (2019). Faktor-Faktor yang Mempengaruhi Keputusan Nasabah Bank OCBC NISP Medan Dalam Pemilihan KPR Konvensional dan Syariah. Universitas Islam Negeri Sumatera Utara. Antoni, A. (2019). ANALISIS PEMBIAYAAN PERUMAHAN SYARIAH NON BANK DI KOTA PALEMBANG. UIN Raden Fatah Palembang. Ariesto, H. S., & Arief, A. (2010). Terampil Mengolah data kualitatif dengan NVIVO. Jakarta: Prenada Media Group. Asiyah, B. (2015). Nur. Manajemen Pembiayaan Bank Syariah. Depok Sleman Yogyakarta: Penerbit Kalimedia. Az-Zuhaili, W. (2007). Fiqh al-islam wa adillatuhu, jilid V, Cet. X, Damaskus, Dar al-fikr. Bimantara, D., & Asari, A. (2022). Akad Analisis Akad Istishna Perspektif Fikih Muamalah dan Hukum Perdata. Mabsya: Jurnal Manajemen Bisnis Syariah, 4(2), 143–155. Chrisna, H., Karin, A., & Hasibuan, H. A. (2020). Analisis Sistem Dan Prosedur Kredit Kepemilikan Rumah (KPR) Dengan Akad Pembiayaan Murabahah Pada PT. BANK BRI Syariah Cabang Medan. Jurnal Akuntansi Bisnis dan Publik, 11(1), 156–166. Dewi, A. N. R., & Suryaningsih, S. A. (2020). PEMBIAYAAN KREDIT PEMILIKAN RUMAH SYARIAH NON-BANK DI TAHFIDZ RESIDENCE. Jurnal Ekonomika dan Bisnis Islam, 3(3), 221–233. Dr, P. (2008). Sugiyono, Metode Penelitian Kuantitatif Kualitatif dan R&D. CV. Alfabeta, Bandung, 25. Firmansyah, E. A., & Indika, D. R. (2017). Kredit pemilikan rumah syariah tanpa bank: studi di Jawa Barat. Jurnal Manajemen Teori dan Terapan, 10(3), 223–230. Haisyi, N. (2019). Analisis Terhadap Dalil Hukum dalam Fatwa Dewan Syariah Nasional Majelis Ulama Indonesia Nomor 6 Tahun 2000 Tentang Istishna. At-Taradhi: Jurnal Studi Eko
选择用 Murabahah Akad 进行 KPR（房屋所有权信贷）融资（Bank Muamalat Tbk Samarinda Seberang 支行案例研究）。Al-Tijary, 17-24.Sundari, S., & Zuana, M. M. (2018).Istishna'Akad 家庭融资实施分析》。印度尼西亚伊斯兰教经济学跨学科期刊》（IIJSE），1（1），49-59。Syah, J. R., & Harun, M. H. (2019).Istishna'sale and Purchase in Sharia Home Ownership Credit Business Griya Safa Perspective of the National Sharia Council Fatwa.苏腊卡尔塔穆罕默迪亚大学。Ubaidillah, M., Masnidar, M., & Muhammad, F. (2022).从印度尼西亚乌拉玛理事会国家伊斯兰教法委员会法特瓦的角度看伊斯蒂什纳的买卖（ppt.huqy properti syariah study）。UIN Sulthan Thaha Saifuddin Jambi.Wardhana, A., Kharisma, B., & Noven, S. A. (2020).印度尼西亚的人口动态与经济增长》。经济研究公报》。Vol, 25(1).Wiroso, W. (2011).伊斯兰教银行产品。LPFE Usakti.Risgiyanti, R., & Hidayah, R. (2020).工作场所灵性在减少组织犬儒主义对工作绩效负面影响中的作用。管理应用期刊》，18（4），692-703。 Riswan, R., & Suyono, E. (2016).企业多元化：破坏还是增加公司价值？印度尼西亚的经验证据。Corporate Ownership & Control.14 (4).Usamah，U.（2022 年）。性别对印度尼西亚 Baitut Tamwil Muhammadiyah 公司财务绩效的调节作用》。伊斯兰经济与商业期刊》，8（1）。Rosanti, C. (2020).影响中爪哇 KJKS BTM 伊斯兰金融服务合作社产品创新的因素》。伊斯兰经济科学杂志》，6（1），8-13。Susanti, L., & Triatmaja, M. F. (2023).宗教信仰和绿色意识对绿色洗涤皂购买决策的影响》。经济媒体》，23（1），1-12。
{"title":"ANALISIS PEMBIAYAAN KEPEMILIKAN RUMAH MELALUI DEVELOPER DENGAN AKAD ISTISHNA’ BERDASARKAN FATWA DSN MUI NO:06/DSN-MUI/IV/2000 TENTANG JUAL BELI ISTISHNA’ (Studi Kasus Developer Griya Wahid Asri Batang)","authors":"Ahmad Miftahul Falah, M. Moegiri, Sobrotul Imtikhanah","doi":"10.48144/neraca.v19i2.1685","DOIUrl":"https://doi.org/10.48144/neraca.v19i2.1685","url":null,"abstract":"This study aims to determine the suitability of the application of the istishna’ buying and selling system on Public Housing Credit through developers in Griya Wahid Asri Batang with Fatwa DSN MUI NO: 06 / DSN-MUI / IV / 2000 concerning buying and selling istishna'. This research uses a qualitative approach. The data collection technique uses observation and interviews. The data analysis used in this study used qualitative descriptive methods. The research findings focus on the financing of home ownership supported by developers using an istishna' contract, in accordance with the rules provided in the DSN MUI Fatwa NO: 06/DSN-MUI/IV/2000. The primary objective of this study is to analyze the implementation of the contract in Developer Griya Wahid Asri Batang, with a particular emphasis on the examination of different provisions outlined in the aforementioned fatwa. These regulations address several issues pertaining to payment, commodities, and default. The application of the istishna' procurement and trade mechanism is consistent with the DSN MUI Fatwa NO: 06/DSN-MUI/IV/2000, which applies to the practice of istishna' buying and selling. REFERENSI A’yun, Q. Q. (2021). Implementasi Fatwa Nomor 06/DSN-MUI/IV/2000 Tentang Jual Beli Istis {na>’Terhadap Pembiayaan Kepemilikan Rumah Syariah Di PT. Sabab Podho Moro Desa Sumberejo Kecamatan Geger Kabupaten Madiun. IAIN Ponorogo. Amri, M. A. (2019). Faktor-Faktor yang Mempengaruhi Keputusan Nasabah Bank OCBC NISP Medan Dalam Pemilihan KPR Konvensional dan Syariah. Universitas Islam Negeri Sumatera Utara. Antoni, A. (2019). ANALISIS PEMBIAYAAN PERUMAHAN SYARIAH NON BANK DI KOTA PALEMBANG. UIN Raden Fatah Palembang. Ariesto, H. S., & Arief, A. (2010). Terampil Mengolah data kualitatif dengan NVIVO. Jakarta: Prenada Media Group. Asiyah, B. (2015). Nur. Manajemen Pembiayaan Bank Syariah. Depok Sleman Yogyakarta: Penerbit Kalimedia. Az-Zuhaili, W. (2007). Fiqh al-islam wa adillatuhu, jilid V, Cet. X, Damaskus, Dar al-fikr. Bimantara, D., & Asari, A. (2022). Akad Analisis Akad Istishna Perspektif Fikih Muamalah dan Hukum Perdata. Mabsya: Jurnal Manajemen Bisnis Syariah, 4(2), 143–155. Chrisna, H., Karin, A., & Hasibuan, H. A. (2020). Analisis Sistem Dan Prosedur Kredit Kepemilikan Rumah (KPR) Dengan Akad Pembiayaan Murabahah Pada PT. BANK BRI Syariah Cabang Medan. Jurnal Akuntansi Bisnis dan Publik, 11(1), 156–166. Dewi, A. N. R., & Suryaningsih, S. A. (2020). PEMBIAYAAN KREDIT PEMILIKAN RUMAH SYARIAH NON-BANK DI TAHFIDZ RESIDENCE. Jurnal Ekonomika dan Bisnis Islam, 3(3), 221–233. Dr, P. (2008). Sugiyono, Metode Penelitian Kuantitatif Kualitatif dan R&D. CV. Alfabeta, Bandung, 25. Firmansyah, E. A., & Indika, D. R. (2017). Kredit pemilikan rumah syariah tanpa bank: studi di Jawa Barat. Jurnal Manajemen Teori dan Terapan, 10(3), 223–230. Haisyi, N. (2019). Analisis Terhadap Dalil Hukum dalam Fatwa Dewan Syariah Nasional Majelis Ulama Indonesia Nomor 6 Tahun 2000 Tentang Istishna. At-Taradhi: Jurnal Studi Eko","PeriodicalId":505812,"journal":{"name":"Neraca","volume":"55 4","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139196005","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-12-01DOI: 10.48144/neraca.v19i2.1683
Aroginanto Aroginanto, Muhammad Fithrayudi, Djauhar Edi purnomo, Y. Yohani
This study aims to examine and analyze empirical evidence regarding theeffect of education level, accounting understanding, business size, length ofbusiness on the quality of the financial reports of MSMEs of Batik Cooperativesand Pekalongan Workforce, both partially and simultaneously. The population inthis study were the Batik UMKM entrepreneurs assisted by the Cooperative andManpower Office of Pekalongan. This study uses a quantitative approach withprimary data sources obtained directly through questionnaires distributed to theFostered Batik MSME business actors. The sample in this study was 83 respondentswho were taken through census or saturation techniques. The data analysistechnique used was multiple linear regression analysis with the help of the IBMSPSS (Statistical Product and Service Solutions) version 20 application. The resultsof the data analysis in this study concluded that the length of time of business has asignificant effect on the quality of the financial reports of MSMEs in Batik assistedby Cooperative and Manpower Office in Pekalongan. Meanwhile, the level ofeducation, understanding of accounting, and business size did not affect the qualityof the financial reports of MSMEs of Batik assisted by the Cooperative andManpower Office of Pekalongan. REFERENSI Abidin, R. R. (2021). Pengaruh Tingkat Pendidikan, Pemahaman, dan Akuntansi, Dan Ukuran Usaha Terhadap Kualitas Laporan Keuangan Pada Umkm (Studi Kasus Reseller Sr12 Di Kecamatan Bumijawa). Anaan, M. (2020). Pengaruh Pemahaman Akuntansi, Kualitas Aparatur Pemerintah , Pemanfaatan Teknologi Informasi Terhadap Kualitas Laporan Keuangan Pemerintah Daerah. Universitas Pancasakti Tegal: Skripsi. Badan Pusat Statistik (2022). Jumlah Perkembangan UMKM Kabupaten Pekalongan Budiarti, D., A. T., & Ronald. (2021). Pengaruh Tingkat Pendidikan, Kualitas Pelatihan, Pengalaman Kerja Dan Pemahaman Akuntansi Aparatur Desa Terhadap Pemahaman Laporan Keuangan Desa Studi Kasus Pada Kecamatan Rimbo Ilir Kabupaten Tebo. Jurnal Ilmiah Akuntansi dan, Volume 1 No 1, 13-28. Cahyani, A. d. (2020). pengaruh akuntansi berbasis sak emkm, kualitas sumber daya manusia, dan karakteristik usaha terhadap kualitas laporan keuangan. Chairul , M. (2001). Pedoman Penyajian Pelaporan Keuangan. Jakarta: Rasindo. Darmansyah, S. (2022). Pengaruh Tingkat Pendidikan Dan Pemahaman Akuntansi Terhadap Kualitas Laporan Keuangan Studi Pada Umkm Di Desa Sungai Jambat Kecamatan Sadu Kabupaten Tanjung Jabung Timur. Universitas Islam Negeri Sulthan Thaha Saifuddin Jambi: SKRIPSI. Fabillah. (2020). Pengaruh Latar Belakang Pendidikan, Ukuran Usaha Dan Lamanya Usaha Terhadap Kualitas Laporan Keuangan Umkm Dalam Perspektif Akuntansi Syariah Studi Pada Umkm Kecamatan Sukarame Kota Bandar Lampung. Universitas Islam Negeri Raden Intan Lampung: Skripsi. Febriyanti, A. T. (2016). Pengaruh Tingkat Pendidikan Pemilik, Skala Usaha, Umur Usaha terhadap Pemanfaatan Informasi Keuangan Pada usaha Kecil Menengah Di Kabupaten Jember. skripsi. Gh
本研究旨在研究和分析有关教育水平、会计知识、企业规模、经营时间对巴蒂克合作社和北加浪劳动力中小微企业财务报告质量的影响的实证证据，包括部分影响和同时影响。本研究的研究对象是由北加龙根省合作社和人力办公室协助的巴迪 UMKM 企业家。本研究采用定量方法，通过向受扶助的蜡染中小微企业参与者发放调查问卷直接获取原始数据。本研究的样本是通过普查或饱和技术获得的 83 名受访者。在 IBMSPSS（统计产品与服务解决方案）第 20 版应用程序的帮助下，采用了多元线性回归分析的数据分析技术。本研究的数据分析结果表明，经营时间的长短对北加浪根省合作与人力办公室协助的蜡染中小微企业的财务报告质量有显著影响。同时，教育水平、对会计的理解以及企业规模并不影响北加浪根省合作与人力办公室协助的蜡染中小微企业的财务报告质量。 参考文献 Abidin, R. R. (2021).教育水平、对会计的理解以及企业规模对 Umkm 财务报表质量的影响（布米加瓦区 Sr12 经销商案例研究）。Anaan, M. (2020).会计理解、政府机构质量、信息技术利用对地方政府财务报表质量的影响》。Pancasakti University Tegal：论文。中央统计局（2022 年）。Pekalongan Regency Budiarti, D., A. T., & Ronald.(2021).教育水平、培训质量、工作经验和对村级工具的会计理解对理解村级财务报告的影响》。会计与科学杂志》，第1卷第1期，13-28页。Cahyani, A. d. (2020)。《基于 Emkm sak 的会计、人力资源质量和企业特征对财务报表质量的影响》。Chairul, M. (2001).财务报告编制指南》。雅加达：Rasindo.Darmansyah, S. (2022).教育水平和会计理解对财务报表质量的影响》。Sulthan Thaha Saifuddin 州立占碑伊斯兰大学：Sulthan Thaha Saifuddin State Islamic University Jambi: SKRIPSI.Fabillah.(2020).从伊斯兰教法会计角度看教育背景、企业规模和经营时间对Umkm财务报表质量的影响》，楠榜市Umkm Sukarame区研究。拉登因坦国立楠榜伊斯兰大学：论文。Febriyanti, A. T. (2016).业主受教育程度、企业规模、企业年龄对琼布县中小企业财务信息利用的影响》，论文。Ghozali, I. (2018).(2018).用 SPSS 程序进行多元分析的应用》。 三宝垄：Diponegoro 大学。Hermi & Amar.(2019).马朗市Umkm Lowokwaru区在编制财务报表时实施Sak Emkm会计。JAMSWAP; Journal of Accounting and Management, Volume 4, Number 4 (2019)：10-16.印度尼西亚会计师协会（2019 年）。财务报告概念框架 Julyanda, I., & Dewi Rejeki.(2018).教育水平、企业规模、经营时间和教育背景、会计信息使用对企业成功的影响，Pik Pulogadung 中小企业案例研究。Krisnadwipayana Journal of Accounting & Business》，第 5 卷第 1 期，14 -31 页。Marsella, A. R., & Kaukab, M. E. (2019).基于 Sak Etap 的 Umkm 财务报告编制中教育水平、会计理解和培训的影响（沃诺索博地区 Umkm 案例研究）。经济、商业与工程学报》，第 1 卷第 1 期。 Nasriati, A. (2019).情商和学习行为对马卡萨 Bosowa 大学会计理解水平的影响》。Economic Bosowa Journal, VOL 5, No. 003, 1018-1033.Putri at al.(Umkm的管理会计实践及其意外因素。会计科学杂志》，100-118。Rahmadani, R. (2022).The Effect of Educational Background, Length of Business》。Sulthan Thaha Saifuddin State Islamic University Jambi：SKRIPSI.Riska, R. (2018).财务报表的质量及其实用性》。楠榜：Pusaka Media.Sugiono.(2019).定量、定性和研发研究方法》。万隆： Alfabeta：Alfabeta.印度尼西亚共和国 2003 年第 20 号国家教育系统法 印度尼西亚共和国 2008 年第 12 号微型、小型和中型企业法 Kholidah, N., & Salma, A. N. (2019).
{"title":"PENGARUH TINGKAT PENDIDIKAN, PEMAHAMAN AKUNTANSI, UKURAN USAHA DAN LAMA USAHA TERHADAP KUALITAS LAPORAN KEUANGAN UMKM BATIK BINAAN DINKOP UMKM DAN NAKER KABUPATEN PEKALONGAN","authors":"Aroginanto Aroginanto, Muhammad Fithrayudi, Djauhar Edi purnomo, Y. Yohani","doi":"10.48144/neraca.v19i2.1683","DOIUrl":"https://doi.org/10.48144/neraca.v19i2.1683","url":null,"abstract":"This study aims to examine and analyze empirical evidence regarding theeffect of education level, accounting understanding, business size, length ofbusiness on the quality of the financial reports of MSMEs of Batik Cooperativesand Pekalongan Workforce, both partially and simultaneously. The population inthis study were the Batik UMKM entrepreneurs assisted by the Cooperative andManpower Office of Pekalongan. This study uses a quantitative approach withprimary data sources obtained directly through questionnaires distributed to theFostered Batik MSME business actors. The sample in this study was 83 respondentswho were taken through census or saturation techniques. The data analysistechnique used was multiple linear regression analysis with the help of the IBMSPSS (Statistical Product and Service Solutions) version 20 application. The resultsof the data analysis in this study concluded that the length of time of business has asignificant effect on the quality of the financial reports of MSMEs in Batik assistedby Cooperative and Manpower Office in Pekalongan. Meanwhile, the level ofeducation, understanding of accounting, and business size did not affect the qualityof the financial reports of MSMEs of Batik assisted by the Cooperative andManpower Office of Pekalongan. REFERENSI Abidin, R. R. (2021). Pengaruh Tingkat Pendidikan, Pemahaman, dan Akuntansi, Dan Ukuran Usaha Terhadap Kualitas Laporan Keuangan Pada Umkm (Studi Kasus Reseller Sr12 Di Kecamatan Bumijawa). Anaan, M. (2020). Pengaruh Pemahaman Akuntansi, Kualitas Aparatur Pemerintah , Pemanfaatan Teknologi Informasi Terhadap Kualitas Laporan Keuangan Pemerintah Daerah. Universitas Pancasakti Tegal: Skripsi. Badan Pusat Statistik (2022). Jumlah Perkembangan UMKM Kabupaten Pekalongan Budiarti, D., A. T., & Ronald. (2021). Pengaruh Tingkat Pendidikan, Kualitas Pelatihan, Pengalaman Kerja Dan Pemahaman Akuntansi Aparatur Desa Terhadap Pemahaman Laporan Keuangan Desa Studi Kasus Pada Kecamatan Rimbo Ilir Kabupaten Tebo. Jurnal Ilmiah Akuntansi dan, Volume 1 No 1, 13-28. Cahyani, A. d. (2020). pengaruh akuntansi berbasis sak emkm, kualitas sumber daya manusia, dan karakteristik usaha terhadap kualitas laporan keuangan. Chairul , M. (2001). Pedoman Penyajian Pelaporan Keuangan. Jakarta: Rasindo. Darmansyah, S. (2022). Pengaruh Tingkat Pendidikan Dan Pemahaman Akuntansi Terhadap Kualitas Laporan Keuangan Studi Pada Umkm Di Desa Sungai Jambat Kecamatan Sadu Kabupaten Tanjung Jabung Timur. Universitas Islam Negeri Sulthan Thaha Saifuddin Jambi: SKRIPSI. Fabillah. (2020). Pengaruh Latar Belakang Pendidikan, Ukuran Usaha Dan Lamanya Usaha Terhadap Kualitas Laporan Keuangan Umkm Dalam Perspektif Akuntansi Syariah Studi Pada Umkm Kecamatan Sukarame Kota Bandar Lampung. Universitas Islam Negeri Raden Intan Lampung: Skripsi. Febriyanti, A. T. (2016). Pengaruh Tingkat Pendidikan Pemilik, Skala Usaha, Umur Usaha terhadap Pemanfaatan Informasi Keuangan Pada usaha Kecil Menengah Di Kabupaten Jember. skripsi. Gh","PeriodicalId":505812,"journal":{"name":"Neraca","volume":"14 2","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139196465","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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