This article discusses the importance of accounting for SMEs and cooperatives, accounting Role Of Financial Management of SMEs and cooperatives in Indonesia and Accountability accounting for SMEs and Cooperatives in Indonesia.
Penelitian eksplorasi ini bertujuan untuk mengetahui pengelolaan zakat di wilayah Purwokerto. Data dikumpulkan melalui wawancara dengan ahli zakat, empat pengelola ZIS dan 31 penyumbang zakat infak dan sedekah di wilayah Purwokerto. Hasil penelitian ini menunjukkan bahwa melalui program-programnya organisasi pengelola zakat sudah melakukan usaha-usaha untuk mendapatkan kepercayaan masyarakat melalui transparansi, laporan yang akuntabel, pengelolaan zakat infak dan sedekah dengan adil, dan bertanggung jawab. Hasil penelitian ini juga memerlihatkan beberapa faktor-faktor penting tata kelola zakat dalam persepsi penyumbang dan pelayanan yang diinginkan penyumbang ZIS. Beberapa…
The aim of this research is to measure the affect of customer satisfaction to word of mouth, confirmatory factor analyses used in this research. By using 110 sample with purposive sampling. The result of this research there are positive affect train tangibles, station tangibles, personel, reliability, empathy, image to customer satisfaction. Customer satisfaction affected to Word Of Mouth.
The purpose of this study is to identify the existence of market discipline in Indonesia.This research evaluate the interaction between market discipline and deposit insurance and the effect of crisis on market discipline. We use secondary data of bank?s financial report and panel regression analysis to test the hypothesis. The research found that depositors discipline banks by withdrawing deposits. Dummy crisis and dummy deposit insurance have significant effect to delta deposits. The result of data analysis show that market discipline exsist in Indonesia, there are found the correlation between market discipline, deposit insurance and banking crisis (risk).
The purpose of this study is to analyze the influence of institusional ownership,board of directors, audit committee, company size and leverage toward Cash FlowReturn On Assets (CFROA). The population is listed banking at Bursa Efek Indonesia(BEI) that chooses for 2009 until 2013 as the sample. The method of the research ispurposive sampling, there were 23 companies will be used as observation data.Analytical tool used is linier multiple regression analysis. Results show thatinstitutional ownership have not influence to cash flow return on assets. While board ofdirectors, audit committee, size firm and leverage have influence to cash flow return onassets.
The research entitled ?The Analysis of The Stocks Performance and Earnings Management Practice on Companies Issuing Initial Public Offering (IPO) at Jakarta StockExchange (JSX) Year 2000-2004? used secondary data. Hypotheses proposed in this research were : 1. The short-term stocks performance was outperformed, whereas long-term stocks performance was underperformed. 2. There was a significance gap between short-term stocks performance and long-term stocks performance. 3. There was earnings management practice one year before go public. 4. There was a significant correlation between earnings management before go public and long-term stocks performance. To test the first and second hypotheses…
This research of aim to test and analyze the influence of job characteristic andmotivation to organizational commitment teachers in Country Junior High School 21and Country Junior High School 26 Semarang and also to test and analyze the influenceof job characteristic, organizational commitment and motivation to performance teachers in Country Junior High School 21 and 26 Semarang.Population in this research are teachers in Country Junior High School 21 and26 Semarang counted 150 people. The technique sampling in this research use samplingpurposive with sample criterion, that is teacher in Country Junior High School 21 and26 Semarang which have PNS and work to minimize 5 year hence obtained b…
Purpose: This study aims to analyze the influence of innovative behavior and creativity on business success mediated by business motivation. Methodology: Respondents in this research were batik entrepreneurs in Kebumen Regency. The number of samples tested is 58 people and data analysis used Partial Least Square (PLS) test. Findings: The results show that creativity has an effect on motivation and business success, and motivation mediates the relationship between creativity and business success. However, innovative behavior has no effect on motivation or business success. So, motivation does not mediate the relationship between innovative behavior and business success. Keywords: business suc…
Disruption of information technology has threatened several jobsin the informal sector. As a result, the income gap between the rich and the poor can get wider. In Purwokerto, Central Java, the emergence of online application-based transportation has disrupted the work of becak drivers. This research used actionresearch method. In action research, researcher conduct research and at the same time make changes and interventions to the object. In the first stage, diagnosis,it was found that becak drivers' work was no longer competitive. Therefore, the intervention made with establishing a start-up worker co-operativesmodel, an online-based worker-cooperative for former becak drivers. In this mo…
This study is a survey research on member in online community id-blackberry. The purpose of this study was to examine the influence of Brand Community Trust, Brand Community Affect, Quality of Information. Quality of System, Interactivity, Reward For Activities, Brand Community Commitment, Repurchase Intention, Word of Mouth, Constructive Complain. According to research?s result and data analysis which using Strucutral Equation Modelling (SEM) as tool analysis and AMOS 18.0 as software, shown that (1) brand community trust have significant effect to brand community commitment; (2) brand community affect have significant effect to brand community commitment; (3) quality of information have si…
 Penelitian ini bertujuan untuk mengetahui apakah tiga mekanisme GCG berpengaruh atau tidak terhadap manajemen laba yang diproksikan dengan discretionary accrual (DACC). Mekanisme GCG tersebut adalah Kepemilikan Manajerial (KI), Komite Audit (KA) dan Komisaris Independen (KI). Data yang digunakan adalah data panel sepuluh perusahaan yang termasuk dalam penilaian CGPI selama tiga tahun mulai dari tahun 2006 sampai tahun 2008. Untuk mengetahui apakah variabel-variabel GCG di atas berpengaruh terhadap praktik manajemen laba dilakukan uji regresi berganda dengan pendekatan pooled least square. Dari analisis yang dilakukan dengan menggunakan alpha lima persen diketahui bahwa mekanisme GCG yait…
Penelitian ini menguji faktor-faktor yang memiliki pengaruh signifikan terhadap kinerja efisiensi Organisasi Pengelola Zakat (OPZ). Efisiensi dalam penelitian ini difokuskan pada rasio program spending terhadap total spending. Penelitian ini merupakan penelitian empiris yang menggunakan data primer dan sekunder dengan metode cross section dari dua puluh tiga sampel OPZ. dengan menggunakan metode Ordinary Least Square (OLS), hasil penelitian ini menyimpulkan bahwa komposisi Dewan Pembina tidak memiliki pengruh yng signifikan terhdp efisiensi OPZ. Namun rasio jumlah Dewan Pengawas terhadap Direktur Pelaksana memiliki pengaruh yang signifikan secara statistik dengan efisiensi OPZ. Semakin tingg…
This research aims to analyze the priorities of the problems in the collection of zakat on shares, and then identify the best solutions and strategies to enhance the collection performance. The employed method is Analytic Network Process (ANP). The result shows that there are three main problems in collecting zakat on shares: (1) The absence of government enforcement, (2) No integrated services to the zakat institutions (OPZ), and (3) The less understanding of investors about zakat on shares. As for the solutions by priority are: (1) Providing integrated services to the OPZ, (2) Make a collaboration to the securities, and (3) To increase the awareness to pay out zakat on shares. Meanwhile, t…
Penelitian ini bertujuan untuk menganalisis faktor penentu dari return saham dan kinerja keuangan internal, yaitu: ROA, ROE, dan EPS. Faktor eksternal berupa variabel makro seperti inflasi, dan Islamic Interbank Rates diasumsikan sebagai salah satu determinan dari return saham dan kinerja keuangan internal. Penelitian dilakukan pada sampel empat bank syariah di Malaysia yang terdiri dari Affin Islamic Bank Berhad, Alliance Islamic Bank Berhad, Bank Islam Malaysia Berhad, dan Public Islamic Bank Berhad dengan tahun pengamatan 2004-2008. Penelitian ini menggunakan metode analisis data panel (pooled data) atau sering disebut pula sebagai micropanel data atau longitudinal data. Berstruktur balan…
The rapid growth of financial system in Indonesia creates an intensive competition between Conventional and Islamic financial institutions. The study aims to evaluate the service quality of Islamic Microfinance Institution in Indonesia. The survey was carried out to acquire data from 126 respondents. Descriptive statistics and importance performance analysis (IPA) was used to analyze the data. The finding show that attributes plotted in quadrant “keep up the good work†are providing prompt service, and helpful response to customer requests, Ability in providing services to the customer as needed, prompt service on financial counselling, Ability of staff in giving proper ex…
The aim of this study are: (i) to develop an index based on Islamic stock from List of Islamic Securities (DES) and integrate them with the concept of Socially Responsible Investment (SRI) and (ii) to compare the performance of the constructed index with Jakarta Islamic Index (JII) and SRI Kehati Index. We construct the index using Equally Weighted Method from extensive dataset of more than 300 Islamic securities listed in the List of Islamic Securities (DES). Our result is fairly striking as the Islamic SRI index outperform JII and SRI Kehati as well. We conclude that additional screening with ESG parameter does not impact the index performance. To our knowledge, this research is the first …
Potensi Zakat, Infaq dan Shadaqah (ZIS) di Indonesia sangat besar dan diyakini dapat menciptakan keadilan distribusi kekayaan masyarakat. Sayangnya, dana ZIS yang berhasil dikumpulkan masih jauh dari potensi yang ada. Oleh karenanya dibutuhkan optimalisasi potensi zakat, salah satunya dengan efisiensi. Penelitian ini bertujuan untuk mengetahui tingkat efisiensi Organisasi Pengelola Zakat (OPZ) secara relatif menggunakan Data Envelopment Analysis (DEA) dengan pendekatan produksi. DEA merupakan metode nonparametrik yang digunakan untuk mengukur tingkat efisiensi unit pengambil keputusan secara relatif. Metode ini mengukur rasio antara output dan input yang diperbandingkan antar OPZ yang diteli…
BadanPusatStatistik (BPS) memilikitanggungjawabuntukmenyediakan data yangdibutuhkandalamperencanaanpembangunan.Beberapa data sosial yang yangdihasilkanBPS diperolehmelaluiSurveiSosialEkonomiNasional(Susenas).Susenasdidesainuntukmendapatkan data sosialpendudukdalamlingkup yangluas.Tujuandaripenelitianiniadalahuntukmemperolehsuatufungsidistribusimixture ofmixture yang dibentukdarifungsidensitasrumahtanggadalambentukmixture.Dalampenelitianini, data yang akandigunakanadalah data persentasepengeluaranrata-rata per kapitasebulanmenurutjenispengeluarandangolonganpengeluaran perkapitasebulandari data SusenasKorJuli 2007 kota Semarang,untukdaerahperkotaansaja. Sebelumdilakukananalisis, dilakukanekspl…
Berawal dari rendahnya prosentase jumlah siswa untuk mencapai tuntasbelajar pada pembelajaran matematika khususnya geometri. Terdapat satukegiatan yang merupakan komponen kegiatan pembelajaran yang berfungsiganda yaitu penyusunan learning journal oleh siswa. Di satu pihak berfungsisebagai sarana untuk mencapai tujuan pembelajaran dan di lain pihak sebagaiinstrumen penilaian untuk mencapai tujuan tersebut. Penelitian ini bertujuanuntuk mengetahui efektifitas penerapan teknik penilaian learing jurnal padamodel pembelajaran berbasis masalah untuk meningkatkan hasil belajar siswakelas VII pada materi pokok segiempat.Subjek dalam penelitian ini adalah siswa kelas VIIC SMPN 3Karanglewas.Metode pen…
This classroom action research applied personality based learning which increase students condition as subject of progressing their personality. The aims of the research were involving personality based learning model for students as mathematics teacher candidate, increasing students affection, study result based personality, dynamics of students activities and students learning process were followed multi directions interactions among students. The main finding of this study, the average of first cycle test was 50,2 and the post-test was 57, difference between them was 6,8. The average of activities and competence performance during first cycle was 6,8 this value was more than success stand…
