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All Journal JBIMA (Jurnal Bisnis dan Manajemen) Indonesian Journal of Islamic Business and Economics (IJIBE)
Eko Suyono
Fakultas Ekonomi dan Bisnis, Universitas Jenderal Soedirman
Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Penguatan Usaha Mikro Kecil dan Menengah (UMKM) Melalui Berbagai Model Skema Pendanaan di Indonesia: Sebuah Telaah Konseptual Eko Suyono
JBIMA (Jurnal Bisnis dan Manajemen) Vol 5 No 2 (2017): JBIMA (Jurnal Bisnis dan Manajemen)
Publisher : Universitas Peradaban

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Abstract

Small and medium enterprises (SMEs) are the main pillars of a country economy, especially in developing countries. Actually, the existence of this type of business in Indonesia has been since the Dutch colonial era long decades ago. However, nowadays its existence is threatened due to the rapid expansion of modern businesses that spread into rural areas of Indonesia. Therefore, under full of limitations, SMEs are in dire need of government assistance, both central and local governments in term of financial and nonfinancial to strengthen the SMEs' capital so they are able to sustain their businesses. This paper intends to analyze several financing scheme model for SMEs that could be given by the government through financial institutions so that the SMEs will be getting an easy access to the capital resources. In the other word, this condition is expected to give maximum support for SMEs development. As a result, the SMEs will contribute to eradicating unemployment and poverty by strengthening county economy.
Kemampuan Prediktif Teori Akuntansi Positif Terhadap Praktik dan Riset Akuntansi: Sebuah Kajian Konseptual Eko Suyono
JBIMA (Jurnal Bisnis dan Manajemen) Vol 6 No 1 (2018): JBIMA (Jurnal Bisnis dan Manajemen)
Publisher : Universitas Peradaban

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Abstract

This study intends to evaluate the predictive value of the positive accounting theory approach. Using the internet and library research, this study sought to collect research literature using the positive accounting theory approach from the early to the current period. After a careful and in-depth review of the extant literature using the positive accounting theory approach, this study concludes that positive accounting theory has a good predictive value for current and future practices and research in accounting besides there are several critics on the positive accounting theory methodology and philosophy. Therefore, the future studies will contribute to solving the positive accounting theory problems.
THE EFFECTS OF ISLAMIC ETHICAL IDENTITY INDEX ON FINANCIAL PEPRFORMANCE Indah Setia Utami; Eko Suyono; Bambang Agus Pramuka
Indonesian Journal of Islamic Business and Economics Vol 1 No 1 (2019): IJIBE
Publisher : Center of Islamic Economics and Halal Business, Faculty of Economics and Business, Universitas Jenderal Soedirman,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20884/1.ijibe.2019.1.1.2208

Abstract

This study examines,firstly, the influence of Islamic Ethical Identity disclosure on Return on Asset, Return on Equity, and Economic Value Added of Islamic Bank in Indonesia, Malaysia, and Gulf Cooperation Council (GCC) Countries, and secondly,this study also examines the differences of Islamic Ethical Identity disclosure and Financial Performance between Islamic Bank in Indonesia-Malaysia and GCC Countries. This study uses panel data from 2008-2013 which published in website of each Islamic Bank selected as a sample in this study.The result of regression shows that the disclosure of Islamic Ethical Identity hasa signifficant effect on ROA, ROE, and EVA. Meanwhile, the result of independent T-test shows that there is no differences on Islamic Ethical Identity Disclosure and Financial Performance between Islamic Bank in Indonesia-Malaysia and GCC Countries.
THE EFFECTS OF ISLAMIC ETHICAL IDENTITY INDEX ON FINANCIAL PEPRFORMANCE Indah Setia Utami; Eko Suyono; Bambang Agus Pramuka
Indonesian Journal of Islamic Business and Economics Vol 1 No 1 (2019): IJIBE
Publisher : Islamic Economic Scholar Association and Faculty of Economics and Business Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20884/1.ijibe.2019.1.1.2208

Abstract

This study examines,firstly, the influence of Islamic Ethical Identity disclosure on Return on Asset, Return on Equity, and Economic Value Added of Islamic Bank in Indonesia, Malaysia, and Gulf Cooperation Council (GCC) Countries, and secondly,this study also examines the differences of Islamic Ethical Identity disclosure and Financial Performance between Islamic Bank in Indonesia-Malaysia and GCC Countries. This study uses panel data from 2008-2013 which published in website of each Islamic Bank selected as a sample in this study.The result of regression shows that the disclosure of Islamic Ethical Identity hasa signifficant effect on ROA, ROE, and EVA. Meanwhile, the result of independent T-test shows that there is no differences on Islamic Ethical Identity Disclosure and Financial Performance between Islamic Bank in Indonesia-Malaysia and GCC Countries.
Co-Authors Bambang Agus Pramuka Indah Setia Utami