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MODEL STRUCTURE CONDUCT PERFORMANCE DALAM MENGUKUR TINGKAT EFISIENSI PASAR PADA INDUSTRI PERBANKAN SYARIAH
Pub Date : 2018-12-03 DOI: 10.26623/JDSB.V19I2.993
Willyanto Kartiko Kusumo, Linda Novasari
Efficiency is one of the performance parameters that is theoretically one of the performance that underlies the entire performance of an organization. Efficiency in the banking world is one of the most popular performance parameters, widely used because it is the answer to the difficulties in calculating the performance measures of banking. The measurement of bank efficiency can be done with Structure Conduct Performance (SCP). In general there are three approaches to the basic concept of financial sector efficiency model that is cost efficiency, standard profit efficiency, and alternative profit efficiency. In this research, the method used is Structure Conduct Performance (SCP). In this method, profit is modeled to be deviated from its efficient efficient frontier due to random noise and inefficiency. Profit in this method is influenced by input and output function, while input and output used in this research are Third Party Fund, Paid-up Capital, placements with Bank Indonesia, placements with other banks, and financing provided.
效率是一个绩效参数,理论上是一个组织整体绩效的基础。银行业的效率是最受欢迎的绩效参数之一,之所以被广泛使用,是因为它解决了计算银行业绩效指标的困难。银行效率的衡量可以通过结构行为绩效(SCP)来完成。一般来说,金融部门效率模型的基本概念有三种方法,即成本效率、标准利润效率和替代利润效率。在本研究中,使用的方法是结构-行为-性能(SCP)。在该方法中,由于随机噪声和低效率,利润被建模为偏离其有效-有效边界。该方法中的利润受投入和产出函数的影响,而本研究中使用的投入和产出是第三方基金、实收资本、在印尼银行的配售、在其他银行的配售以及提供的融资。
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引用次数: 0
PEMAHAMAN SISTEM PENGENDALIAN INTERN, ASIMETRI INFORMASI, KOMPENSASI DAN KENDALI RELIGIUS TERHADAP PENGUNGKAPAN FRAUD AKUNTANSI OLEH AKUNTAN PUBLIK 了解内部控制系统、信息不对称、赔偿和公共会计欺诈的宗教控制
Pub Date : 2018-12-03 DOI: 10.26623/jdsb.v19i2.975
Abdul Manan, W. Rahmawati, Nasron Alfianto
Fraud accounting a phenomenon that has not been detected by a public accountant as a party that checks its financial statements. Latest Fraud in the field of accounting re-occur in the giant company and not tracked by an external accountant (public accountant). The beginning of the first half of 2017 has emerged the issue of accounting fraud in British Telecom. On one of its subsidiaries in Italy. The public accounting firm doing the audit work on British Telecom is not a small public accounting firm but one of the bigfour, Price Waterhouse Coopers (PwC). The British Telecom accounting fraud mode in Italy is actually relatively simple and much discussed in the literature of auditing lectures yet many auditors fail to detect it. To know the existence of accounting fraud the auditor seeks to understand corporate governance and knowledge of forensic accounting is adequate. In this study, forensic accounting variables, internal control system, information asymmetry, compensation and religious control as variables used to detect and understand the presence or absence of accounting fraud in the company audited by the auditor.
会计舞弊是指作为审计其财务报表一方的会计师未发现的现象。在会计领域的最新欺诈再次发生在大公司,没有外部会计师(公共会计师)跟踪。2017年上半年伊始,英国电信出现了会计欺诈问题。在意大利的一家子公司。负责英国电信审计工作的会计师事务所不是一家小会计师事务所,而是四大会计师事务所之一普华永道(PwC)。英国电信在意大利的会计欺诈模式其实比较简单,在审计讲座的文献中有很多讨论,但很多审计人员没有发现它。为了了解会计舞弊的存在,审计师需要了解公司治理和法务会计知识。在本研究中,法务会计变量、内部控制制度、信息不对称、薪酬和宗教控制作为变量被用来检测和理解被审计公司是否存在会计舞弊。
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引用次数: 1
OPTIMALISASI PEMBIAYAAN MURABAHAH BERPRINSIP BAGI HASIL PADA BANK SYARIAH DI INDONESIA 2010 - 2015
Pub Date : 2018-12-03 DOI: 10.26623/jdsb.v20i2.1246
Windasari Rachmawati, Abdul Karim, Abdul Manan
Penelitian ini ingin mengidentifikasi apakah faktor faktor DPK,NPF, Inflasi dan CAR berpengaruh terhadap pembiayaan murabahah. Metode penelitian dengan menggunakan alat uji statistic regresi berganda. Salah satu produk dari bank syariah yang sedang booming saat ini adalah pembiayaan Murabahah.Pembiayaan murabahah merupakan jual beli barang pada harga asal dengan tambahan keuntungan yanng disepakati.Istilah teknis perbankan syari’ah murabahah ini diartikan sebagai suatu perjanjian yang disepakati antara Bank Syariah dengan nasabah, dimana Bank memberikan pembiayaan untuk pembelian bahan baku atau modal kerja lainnya yang dibutuhkan nasabah, yang akan dibayar kembali oleh nasabah sebesar harga jual bank (harga beli bank + margin keuntungan) pada waktu yang ditetapkan. Penelitian ini dilakukan untuk menguji pengaruh variabel DPK, NPF, INFLASI dan CAR terhadap pembiayaan murabahah pada perbankan syariah yang terdaftar di bank Indonesia selama periode 2010-2015.Kriteria pemilihan sampel menggunakan purposive sampling. Sampel penelitian sebanyak 12 perusahaan perbankan syariah.Berdasarkan hasil analisis dan pembahasan yang dilakukan maka dapat ditarik kesimpulan bahwa variabel independen dalam penelitian ini yang diukur menggunakan komite DPK, Inflasi, NPF tidak berpengaruh terhadap pembiayaan murabahah, hal ini dikarenakan penerapan pembiayaan  murabahah belum dikenal masyarakat luas, jika dibandingkan pembiayaan mudharabah dan pembiayaan mutlaqah. Hal ini dapat dilihat rata - rata selama tahun 2010 – 2015. DPK dengan tingkat signifikansi 0,522>0.005, inflasi 0,415>0,005, dan NPF 0,512>0.005.Sedangkan capital asset ratio berpengaruh terhadap pembiayaan murabahah dengan nilai signifikansi 0,001<0,005.
本研究旨在确定DPK、NPF、通货膨胀和CAR因素是否影响普通资金。研究方法采用双回归统计检验工具。该公司银行目前正在蓬勃发展的产品之一是Murabahah的融资。这家廉价公司的技术银行的条款被定义为叙利亚银行和护照之间的协议,其中银行提供购买护照所需的原材料或其他营运资金,这些资金将在指定时间由护照偿还银行的售价(银行价格+利润率)。本研究旨在测试变量DPK、NPF、INFLASI和CAR对2010-2015年期间在印度尼西亚注册的公司银行慷慨融资的影响。样本选择标准采用有目的的抽样。对12家企业银行公司的研究样本。根据分析和进行的分析,可以得出结论,本研究中使用DPK委员会测量的自变量通货膨胀、NPF不影响通用资金,这是因为与通用和通用资金相比,通用资金的应用对公众来说是未知的。这一点在2010年至2015年期间平均可见。DPK显著水平为0.522>0.005,通货膨胀0.415>0.005,NPF 0.512>0.005。
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引用次数: 5
KAJIAN POLA PEMBIAYAAN USAHA PADA UMKM EKONOMI KREATIF KOTA SEMARANG UMKM经济创意中移除协议的总支出
Pub Date : 2018-12-03 DOI: 10.26623/JDSB.V19I2.1085
I. Indarto, D. Santoso, A. Santoso
UMKM adalah pelaku penting dalam industri ekonomi kreatif di Indonesia. Potensi UMKM dalam ekonomi kreatif di Indonesia sangat besar mengingat Indonesia sangat kaya dengan keragaman kesenian dan kebudayaan.Demikian juga dengan potensi UMKM ekonomi kreatif di Kota Semarang. Harus diakui bahwa perkembangan UMKM ekonomi kreatif masih relatif tertinggal dari dibandingkan dengan perkembangan UMKM ekonomi kreatif di kota-kota seperti; Bandung, Yogyakarta malang dan lain-lain. Penelitian ini bermaksud mengkaji apakah kinerja usaha UMKM ekonomi kreatif di Kota Semarang yang masih tertinggal dibanding kota-kota lain berkaitan dengan pola pembiayaan UMKM itu sendiri. Penelitian ini menggunakan metode kualitatif dengan pendekatan fenomenologis. Informan dalam penelitian adalah 12 pelaku UMKM Ekonomi Kreatif di Kota Semarang. Pengumpulan data dengan metode wawancara, observasi dan dokumentasi. Hasil penelitian menunjukkan bahwa dengan pendekatan fenomenologis ditemukan 2 pola pembiayaan usaha yang diterapkan oleh pelaku UMKM Ekonomi Kreatif yaitu pola pembiayaan usaha yang cenderung menghindari risiko dan pola pembiayaan pembiayaan yang berani mengambil risiko.Pola pembiayaan usaha yang berani mengambil risiko menunjukkan perkembangan usaha yang lebih pesat daripada pola pembiayaan usaha yang menghindari risiko.
UMKM是印尼创意经济产业的重要参与者。考虑到印尼拥有丰富的艺术和文化多样性,UMKM在创造经济中的潜力是巨大的。三宝垄的UMKM创意经济潜力也是如此。必须承认,创造性经济的发展与其他城市的创意经济发展相比,还是相对落后;万隆,不幸的日惹等等。这项研究旨在研究仍落后于其他城市的UMKM创意经济企业的表现是否与UMKM本身的融资模式有关。本研究采用定性方法的现象学方法。调查中的线人是三宝垄12名创意经济学家。采用访谈、观察和文档的方法收集数据。研究结果表明,创新的方法发现了两种由创造性经济UMKM参与者实施的企业融资模式,即一种倾向于避免风险的企业融资模式和大胆承担风险的融资模式。大胆的企业融资模式显示,企业发展速度比风险融资模式快得多。
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引用次数: 0
PROFITABILITAS SEBAGAI MEDIASI UNTUK MENINGKATKAN NILAI PERUSAHAAN 盈利能力作为一种中介,增加公司的价值
Pub Date : 2018-12-03 DOI: 10.26623/JDSB.V19I2.1084
N. N. Christy, Nanang Ari Utomo, Saifudin Saifudin
Latar belakang dilakukannya penelitian ini, adalah karena kondisi ekonomi yang tidak stabil yang menyebabkan fluktuasi kinerja keuangan beberapa perusahaan dan adanya inkonsistensi beberapa penelitian terdahulu. Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh variabel struktur modal dan kebijakan dividen terhadap nilai perusahaan. Diharapkan temuan penelitian dapat memberikan informasi bagi para investor dan kontribusi bagi pengembangan studi mengenai struktur modal, kebijakan dividen dan nilai perusahaan. Dalam penelitian ini diperoleh 11 sampel perusahaan LQ 45 di Bursa Efek Indonesia, dimana metode yang digunakan adalah purposive sampling yaitu penetapan sampel menggunakan kriteria tertentu. Data penelitian yang digunakan adalah data sekunder berupa laporan keuangan yang diperoleh dari Indonesia Stock Exchange dan Indonesia Stock Exchange Statistic. Analisis data menggunakan analisis regresi berganda.Hasil penelitian menunjukkan  bahwa  secara parsial struktur modal berpengaruh positif terhadap nilai perusahaan (t hitung= 0,214; sig.= 0,831). Variabel kebijakan dividen berpengaruh positif dan signifikan terhadap nilai perusahaan ( t hitung= 4,694; sig.= 0,000). Sedangkan secara simultan menunjukkan bahwa besarnya kemampuan prediksi dari kedua variabel independen dipengaruhi oleh variabel lain diluar penelitian atau persamaan regresi.
这项研究的背景是,不稳定的经济条件导致一些公司的财务业绩波动,而之前的一些研究存在不一致性。本研究旨在检验和分析可变资本结构和股利政策对公司价值的影响。期望研究结果能够为投资者提供信息,并有助于发展资本结构、股息政策和公司价值的研究。在这项研究中,从印尼证券交易所的LQ 45公司获得了11个样本,其中使用的方法是有目的的抽样,即使用特定标准进行抽样。所使用的研究数据是从印度尼西亚证券交易所和印度尼西亚证券交易所统计局收到的财务报告中获得的二级数据。数据分析采用双回归分析。研究结果表明,在一定程度上,资本结构对公司价值有积极影响(t计算=0.214;sig=0.831)。股息政策变量对公司价值有积极而显著的影响(t计数=4694;sig.=0000)。同时表明两个自变量的预测能力都受到研究或回归方程之外的其他变量的影响。
{"title":"PROFITABILITAS SEBAGAI MEDIASI UNTUK MENINGKATKAN NILAI PERUSAHAAN","authors":"N. N. Christy, Nanang Ari Utomo, Saifudin Saifudin","doi":"10.26623/JDSB.V19I2.1084","DOIUrl":"https://doi.org/10.26623/JDSB.V19I2.1084","url":null,"abstract":"Latar belakang dilakukannya penelitian ini, adalah karena kondisi ekonomi yang tidak stabil yang menyebabkan fluktuasi kinerja keuangan beberapa perusahaan dan adanya inkonsistensi beberapa penelitian terdahulu. Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh variabel struktur modal dan kebijakan dividen terhadap nilai perusahaan. Diharapkan temuan penelitian dapat memberikan informasi bagi para investor dan kontribusi bagi pengembangan studi mengenai struktur modal, kebijakan dividen dan nilai perusahaan. Dalam penelitian ini diperoleh 11 sampel perusahaan LQ 45 di Bursa Efek Indonesia, dimana metode yang digunakan adalah purposive sampling yaitu penetapan sampel menggunakan kriteria tertentu. Data penelitian yang digunakan adalah data sekunder berupa laporan keuangan yang diperoleh dari Indonesia Stock Exchange dan Indonesia Stock Exchange Statistic. Analisis data menggunakan analisis regresi berganda.Hasil penelitian menunjukkan  bahwa  secara parsial struktur modal berpengaruh positif terhadap nilai perusahaan (t hitung= 0,214; sig.= 0,831). Variabel kebijakan dividen berpengaruh positif dan signifikan terhadap nilai perusahaan ( t hitung= 4,694; sig.= 0,000). Sedangkan secara simultan menunjukkan bahwa besarnya kemampuan prediksi dari kedua variabel independen dipengaruhi oleh variabel lain diluar penelitian atau persamaan regresi.","PeriodicalId":55774,"journal":{"name":"Jurnal Dinamika Sosial Budaya","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2018-12-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45647494","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}
引用次数: 0
POLA PENGELOLAAN PROGRAM CSR UNTUK MENINGKATKAN DAYA SAING UMKM CSR计划合作警方通知
Pub Date : 2018-12-03 DOI: 10.26623/JDSB.V19I2.985
Eviatiwi Kusumaningtyas Sugiyanto, S. Widowati, R. Wijayanti
The purpose of this study is to provide insight into how the management pattern of CSR programs that can improve the competitiveness of SMEs. The method used is qualitative research with phenomenological approach. The informants were chosen based on purposive, consisting of the Social Fund Management Team of Central Java Bank, the recipients of the UMKM program, and the intellectuals who will be represented by the academics. The results showed that the pattern of CSR leads to the form of partnership with the concept of community development. The form of partnership requires the participation between donors and beneficiaries. While the program formed through CSR of human resources, production and technology and financial capabilities
本研究旨在探讨企业社会责任计划的管理模式如何提升中小企业的竞争力。本文采用现象学方法进行定性研究。举报人是根据目的选择的,包括中央爪哇银行的社会基金管理小组、UMKM计划的接受者以及由学者代表的知识分子。结果表明:企业社会责任模式导致了社区发展理念下的伙伴关系形式;伙伴关系的形式要求捐助者和受益者之间的参与。而该方案通过企业社会责任形成了人力资源、生产技术和财务能力
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引用次数: 3
PENGGUNAAN INTERNET SEBAGAI MEDIA SUMBER LITERATUR OLEH MAHASISWA AKUNTANSI (Studi Kasus Pada Mahasiswa Program Studi S1 Akuntansi Universitas Semarang) 会计学生使用互联网作为文学资源的媒介(三宝大学会计学学士课程学生案例研究)
Pub Date : 2018-12-03 DOI: 10.26623/JDSB.V19I2.980
Amerti Irvin Widowati, Linda Ayu Oktoriza Surjawati
The purpose of this study is to determine the determinants of the use of the Internet as a medium of literature sources by students of master programs. Data were collected from 300 students of Accounting Program of Semarang University by survey method. Data were analyzed using Partial Least Square (PLS) application. The results of this study indicate that the perception of ease, perception of internet content, and the personality of openness have a significant positive influence on internet usage. While the perception of usability has no significant effect on internet usage. The result of this research can have implication to the lecturer as well as the decision maker about the perception of the student about the internet usage as the literature source. In addition the lecturers can describe the behavior of students who have a tendency to use the internet.
本研究的目的是确定硕士课程学生使用互联网作为文献来源媒介的决定因素。采用问卷调查法对三宝垄大学会计专业300名学生进行调查。数据分析采用偏最小二乘(PLS)应用。本研究结果表明,网络易用性感知、网络内容感知和开放性人格对网络使用有显著的正向影响。而对可用性的感知对互联网使用没有显著影响。本研究的结果可以对讲师和决策者关于学生对网络使用作为文献来源的看法有启示。此外,讲师可以描述有使用互联网倾向的学生的行为。
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引用次数: 0
MOTIVASI PEKERJA OJEK KONVENSIONAL DALAM PERSAINGAN BISNIS TRANSPORTASI ONLINE (STUDI PADA JASA OJEK PANGKALAN DI KECAMATAN NGALIYAN KOTA SEMARANG) 在线运输业务测试中传统测试的动机
Pub Date : 2018-12-03 DOI: 10.26623/JDSB.V19I2.983
Dian Triyani, Lulus Prapti, A. Santoso
Ojek is an informal public transport in Indonesia in the form of a motorcycle. Recently appeared a new breakthrough in terms of public transportation, which is an online motorcycle taxi that can be ordered through a smartphone. The conventional motorcycle taxi drivers who move to ojek online make conventional motorcycle taxi drivers complain. The formulation of this research problem is how conventional motorcycle taxi driver motivation in facing the business competition of transportation.This research was conducted at motorbike bases in Ngaliyan sub-district. Period of research implementation starting from October 2017. The focus will be investigated by researchers is the conventional motorcycle taxi drivers in the district Ngaliyan. Interviews were conducted on five conventional motorcycle taxi drivers.The results showed that the compensation factor, commitment, and work environment influence the motivation of conventional motorcycle taxi in maintaining their job and can face the competition of transportation business. The more acceptable compensation, high organizational commitment, and a good working the more motivated the worker will be to keep his job.
Ojek是印尼一种非正式的公共交通工具,以摩托车的形式出现。最近在公共交通领域出现了新的突破,这是一种可以通过智能手机预订的在线摩托车出租车。传统摩的司机转向网上ojek让传统摩的司机抱怨。本研究问题的提法是传统摩的司机在面对商业交通竞争时的动机。本研究在naliyan街道的摩托车基地进行。研究实施期自2017年10月开始。研究人员将调查的重点是naliyan地区的传统摩托车出租车司机。访谈对象为五名传统电单车的士司机。结果表明,薪酬因素、承诺和工作环境影响了传统摩的工作动机,并能面对运输业务的竞争。薪酬越高,组织承诺越高,工作越好,员工就越有动力保住工作。
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引用次数: 1
PERANAN SRABI SEBAGAI MAKANAN KHAS UNTUK MEPERTAHANKAN NILAI KEARIFAN LOKAL
Pub Date : 2018-12-03 DOI: 10.26623/jdsb.v19i2.992
Tri Rinawati, Rita Meiriyanti, Diana Puspitasari
Local wisdom about traditional food contained in the archipelago, especially the Javanese script is a legacy of high-value ancestors because by inheriting the tradition of food, can strengthen the identity and identity of the Indonesian nation universally.This research uses qualitative method with phenomenology approach. Data collection is done on observation (participant observation), in depth interview (in depth interview) and documentation. Data analysis is data reduction, display data and conclusion drawing / verification. Test the credibility of the data with triangulation and member check. The potential of srabi as a typical food in Ngampin Ambarawa Village is as a source of family income. The traders srabi get additional income by selling the srabi. Sales turnover will increase during holidays and during celebrations of the familiar traditions of Sha'ban moon better known as "Sha'banan". Efforts to preserve srabi in the village of Ngampin Ambarawa is by continuing to preserve local wisdom of local culture, eg Srabinan tradition which was held during the month of Sha'ban especially on 13, 14 and 15. The role of local government (PEMDA) continues to provide guidance to the traders of srabi traders, so that traders can continue to maintain the existence of srabi at any time. Making srabi as a special food Ngampin Ambarawa village as an effort to maintain the value of local wisdom.
群岛上包含的关于传统食物的当地智慧,特别是爪哇文字,是祖先的高价值遗产,因为通过继承食物的传统,可以加强印度尼西亚民族的普遍认同和认同。本研究采用定性方法和现象学方法。数据收集是通过观察(参与性观察)、深度访谈(深度访谈)和文献记录来完成的。数据分析是数据还原,显示数据和得出结论/验证。通过三角测量和成员检验来检验数据的可信度。在Ngampin Ambarawa村,srabi作为一种典型食物的潜力是作为家庭收入的来源。商人通过出售沙比获得额外收入。在节日期间,以及人们熟悉的沙坂月(俗称“沙巴南”)庆祝活动期间,销售额将会增加。在Ngampin Ambarawa村保存srabi的努力是通过继续保存当地文化的当地智慧,例如在shaban月举行的Srabinan传统,特别是在13、14和15日。地方政府(PEMDA)的作用继续为沙比交易者提供指导,使交易者可以在任何时候继续维持沙比的存在。把沙比做成一种特殊的食物是为了维护当地智慧的价值。
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引用次数: 1
Group Therapy to Reduce Depression Symptoms in Refugee Immigrants Terapi Kelompok untuk Menurunkan Gejala Depresi pada Imigran Pengungsi 治疗小组治疗减少抑郁症状在难民移民团体治疗
Pub Date : 2018-12-03 DOI: 10.26623/jdsb.v19i2.995
Yudi Kurniawan, Anna Dian Savitri
This study aims to measure the decline in depressive symptoms experienced by refugee immigrants through group therapy. Group therapy is used as an intervention to reduce symptoms of depression. The hypothesis was that there was a difference in depressive symptoms score between the experimental and the control group of the immigrant refugee after being given group therapy. This research uses non randomized pretest-posttest control group design. The subjects of the study were 10 immigrants of 30-40-year-old female refugees, divided into experimental and control groups. Non-parametric statistical analysis Mann-Whitney U showed no difference in depressive symptoms score between refugee immigrants experimental group and control group, p = 0,009 (p <0,05). Qualitative analysis shows there is a change of emotional expression on immigrant refugees in the experimental group. The results of this study are important as a study to understand the dynamics of urban clinical psychological problems, particularly those associated with refugee immigrants
本研究旨在通过团体治疗来衡量难民移民抑郁症状的下降。团体治疗被用作减少抑郁症状的干预措施。假设移民难民在接受团体治疗后,实验组和对照组的抑郁症状评分存在差异。本研究采用非随机前测后测对照组设计。研究对象为10名30-40岁女性难民移民,分为实验组和对照组。非参数统计分析Mann-Whitney U显示,难民移民实验组和对照组之间的抑郁症状评分没有差异,p=0.009(p<0.05)。定性分析表明,实验组移民难民的情绪表达发生了变化。这项研究的结果对于了解城市临床心理问题的动态,特别是与难民移民有关的问题具有重要意义
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引用次数: 0
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