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All Journal Jurnal Ilmiah Ranggagading (JIR) DeReMa (Development Research of Management) Jurnal Manajemen
Annaria Magdalena Marpaung
Sekolah Tinggi Ilmu Ekonomi Kesatuan
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Analisis Perlakuan Akuntansi Pendanaan Mudharabah Dalam Kaitannya Dengan PSAK 105 pada PT. Bank Jabar Banten Syariah Annaria Magdalena Marpaung; Siti Ita Rosita
Jurnal Ilmiah Akuntansi dan Manajemen Ranggagading Vol 12 No 2 (2012)
Publisher : Sekolah Tinggi Ilmu Ekonomi Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (572.473 KB)

Abstract

Existence of Syariah Bangking to be especially beneficial amid the unstable economic conditions after the global crisis. Where the Syariah Bangking largely able to demonstrate the existence of national economic growth. Regulators see it as BI (Bank Indonesia) continues its efforts to encourage the growth of Syariah Banking to Syariah Bangking can further contribute to the national economy. This study aimed to analyze how the accounting treatment funding at a Banking Mudharabah Syariah. Note that funding is one source Mudharabah third party funds. Analyzes were conducted to determine and assess whether in practice these deals are done related to funding in accordance with the principle of Mudharabah Syariah is PASK Syariah . DSN MUI fatwa, and policies set by BI. Authors doing research at PT. Bank Jabar Banten Syariah Bogor Branch office located at Simpang Warung Jambu No.9-10 Jl. Raya Bogor Pajajaran 21. From the results of research conducted at PT. Bank Jabar Banten Syariah Bogor Branch offerings indicates that a transaction is derived from the products offered funding mudharabah basically become a major revenue source third party funding, which if it is observed by the bank management will greatly assist the growth of Banks in the future in an effort to increase in revenue. But the main concern is how the accounting treatment in the financial statements, in order to fulfill the terms and conditions apply. In general PT. Bank Jabar Banten Syariah Bogor Branch has implemented the provisions applicable to the products run on Syariah. The analysis in this study indicate that PT. Bank Jabar Banten Syariah Branches Bogor have been recorded and reported financing transactions Mudharabah accordance with applicable regulations, namely PASK No.105. Therefore, encouraged to PT. Bank Jabar Banten Syariah should always follow the development of Islamic Financial Accounting Standards, DSN MUI fatwa related to financing transactions Mudharabah
Pengaruh Nilai Tukar Terhadap Ekspor Dan Dampaknya Terhadap Pertumbuhan Ekonomi Indonesia [The Effect of Exchange Rates on Exports and its Impact on Indonesia's Economic Growth] Annaria Magdalena Marpaung; Jan Horas V Purba
DeReMa (Development Research of Management): Jurnal Manajemen Vol 12, No 2 (2017): September
Publisher : Universitas Pelita Harapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19166/derema.v12i2.500

Abstract

Indonesia's export policy has been promoted since 1983. Since then, exports have been a concern in spurring economic growth along with the changing industrialization strategy from the emphasis on import substitution industry to the export promotion industry. In line with the 2017 economic growth target of 5.4%, the study on exports is interesting to examine given that exports are one of the factors driving Indonesia's economic growth. The objectives of the study were to analyze the effect of exchange rate on exports and their impact on Indonesia's economic growth. The data analysis was done by path analysis, using historical data from 1970 to 2015. The results showed: (a) The exchange rate (Rp/USD) partially has a positive and significant influence on the export volume of Indonesia, with a total influence of 71.57%,( b) Partial export changes have a positive and significant impact on economic growth Indonesia, with a total influence of 65.29%, (c) Partial exchange rates have a positive but insignificant effect on economic growth in Indonesia, with a total influence of 1.19% and (d) Changes in exchange rates and export changes have a positive effect on the economic growth of Indonesia, with direct effect of 77.38% and indirect effect of 6.36% and both exogenous variables have an effect of 71.02% on the economic growth of Indonesia.Bahasa Indonesia Abstrak:  Pengutamaan ekspor Indonesia sudah digalakkan sejak tahun 1983. Sejak saat itu, ekspor menjadi perhatian dalam memacu pertumbuhan ekonomi seiring dengan berubahnya strategi industrialisasi dari penekanan pada industri substitusi impor ke industri promosi ekspor. Sejalan dengan target pertumbuhan ekonomi tahun 2017 sebesar 5,4%, maka kajian tentang ekspor menarik untuk diteliti, dimana ekspor merupakan salah satu faktor yang mendorong pertumbuhan ekonomi. Perilaku ekspor dipengaruhi oleh kurs. Tujuan penelitian adalah untuk menganalisis pengaruh nilai tukar terhadap ekspor dan dampaknya terhadap pertumbuhan ekonomi Indonesia. Metode analisis data dilakukan dengan analisis jalur, dengan menggunakan data historis 1970-2015. Hasil penelitian menunjukkan: (a) Nilai tukar (Rp/USD) secara parsial memiliki pengaruh positif dan signifikan terhadap volume ekspor Indonesia, dengan total pengaruh sebesar 71,57%, (b) Perubahan ekspor secara parsial memiliki pengaruh positif dan signifikan terhadap pertumbuhan ekonomi Indonesia, dengan total pengaruh sebesar 65,29%, (c) Perubahan kurs secara parsial memiliki pengaruh positif namun tidak signifikan terhadap pertumbuhan ekonomi Indonesia, dengan total pengaruh sebesar 1,19% dan (d) Perubahan nilai tukar dan perubahan ekspor memiliki pengaruh positif terhadap pertumbuhan ekonomi Indonesia, dengan pengaruh langsung 77,38% dan pengaruh tidak langsung-6,36% dan kedua variabel eksogen berpengaruh sebesar 71,02% terhadap pertumbuhan ekonomi Indonesia.
Co-Authors Jan Horas V Purba Siti Ita Rosita