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JURNAL EKONOMI
Published by STIE Muhammadiyah Cilacap
ISSN : 16935748     EISSN : 2623291X     DOI : -
Core Subject : Economy, Education,
Economics, Econometrics & Finance Education Other
Jurnal Ekonomi (JEKO) STIE Muhammadiyah Cilacap mempublikasikan artikel ilmiah yang memuat hasil penelitian dan pengabdian kepada masyarakat mengenai ilmu-ilmu ekonomi, manajemen dan akuntansi.
Arjuna Subject : -
Articles 6 Documents
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Search results for , issue "Vol. 8 No. 2 (2018): Jurnal Ekonomi - Agustus 2018" : 6 Documents clear
PENERAPAN AKUNTANSI SEDERHANA PADA KREDIT YANG DIBERIKAN PADA BMT MUHAMMADIYAH CILACAP Sutarti, Sutarti
JURNAL EKONOMI Vol. 8 No. 2 (2018): Jurnal Ekonomi - Agustus 2018
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Penelitian ini bertujuan untuk menganalisis penerapan akuntansi sederhana padakredit yang diberikan pada BMT Muhammadiyah Cilacap Hasil penelitian BMT Muhammadiyah Cilacap belum menerapkan sepenuhnyaakuntansi pembiayaan murabahah yang operasionalnya sesuai dengan ketentuanyang berlaku yaitu Pernyataan Standar Akuntansi Keuangan (PSAK) No. 102tentang akuntansi murabahah untuk pengakuan dan pengukuran pembiayaanmurabahah .Metode pengakuan dan pengukuran pembiayaan murabahah adalahmenggunakan basis kas yaitu pendapatan atau biaya diakui dan dicatat saatmengeluarkan atau menerima uang (Cash).Pengukuran pembiayaan murabahahdiukur dengan historical cost atau sebesar nilai wajar yang terealisasi yangdiangsur oleh nasabah pada saat pesanan yang bersifat mengikat.Kata Kunci: Akuntansi, Murabahah,
EFEKTIFITAS PENERAPAN SISTEM PENGENDALIAN INTERNAL DALAM MEKANISME PEMBERIAN KREDIT PADA USAHA MIKRO KECIL MENENGAH (UMKM) Ciptaningsih, Rokhmah Agus
JURNAL EKONOMI Vol. 8 No. 2 (2018): Jurnal Ekonomi - Agustus 2018
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This study aimed to analyze the effectiveness of implementing an internal control system incredit mechanism for micro, small and medium enterprises (UMKM). This study was conducted intwo KUDs in Pekuncen, Banyumas sub-district. The data used was based on questionnaire resultwhich was distributed to the administrators of 2 KUDs.The result showed that the role of control in the KUD Rukun Tani and KUD Mekar Tani has beenvery effective, which KUD Rukun Tani was 91,53% and KUD Mekar Tani was 81%. The credit systemhas been very effective which KUD Rukun Tani was 86,9% and KUD Mekar Tani was 81,55%. Theeffectiveness of internal control in supporting the credit system was 71,9% and KUD Mekar Tani was82,3%. The conclusion of this study was the implementation of internal controls and credit system hasbeen effective and sufficient, the internal control system has been sufficiently supportive inimplementing the effectiveness of the credit system.Keywords : Internal control system, credit mechanism, UMKMAbstrakPenelitian ini bertujuan untuk menganalisis efektivitas penerapan pengendalianinternal dalam mekanisme pemberian kredit, pada Usaha Mikro Kecil dan Menengah.Studidilakukan pada 2 KUD terdapat di Kecamatan Pekuncen Kabupaten Banyumas.Hasil penelitian menunjukan peranan pengendalian internal pada KUD Rukun Tanidan KUD Mekar Tani sudah sangat efektif yaitu KUD Rukun Tani sebesar 91,53 %,sedangkan KUD Mekar Tani 81%. Sistem Pemberian Kredit Sudah sudah sangat efektifyaitu KUD Rukun Tani 86,9 % sedangkan KUD Mekar Tani sebesar 81,55% efektivitasPengendalian internal dalam menunjang sistem pemberian kredit KUD Rukun Tani cukupberperan yaitu sebesar 71,9 % sedangkan KUD Mekar Tani sangat berperan yaitu sebesar82,3% kesimpulan penelitian ini adalah penerapan bahwa pengendalian internal telah efektifdan memadai demikian pula sistem pemberian kredit yang diterapkan telah cukup efektif danmemadai, sistem pengendalin internal telah cukup bisa menunjang dalam penerapanefektifitas sistem pemberian kredit.Keywords: Sistem Pengendalian internal, Mekanisme pemberian Kredit, UMKM.
PENGARUH DANA ALOKASI UMUM (DAU) DAN DANA BAGI HASIL (DBH) TERHADAP PENGALOKASIAN BELANJA MODAL DI KABUPATEN CILACAP Yulian, Tri Nurindahyanti; Fuji Windya Sari
JURNAL EKONOMI Vol. 8 No. 2 (2018): Jurnal Ekonomi - Agustus 2018
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This research was conducted with the aim of analyzing the effect of the General Allocation Fund (DAU), Revenue Sharing Funds (DBH) on the allocation of CapitalExpenditures. The researcher conducted research in Cilacap Regency and used secondary data in the form of Budget Realization Reports from 2011 to 2017.Testing the hypothesis in this study using multiple linear regression analysis. The results showed that partially the DAU and DBH had an effect on the allocation of capital expenditure. Simultaneously DAU and DBH also affect the allocation of capital expenditure.Keywords: DAU, DBH, Capital Expenditure
ANALISIS PENGARUH DISIPLIN KERJA, PENGEMBANGAN KARIR DAN KOMPENSASI TERHADAP KINERJA KARYAWAN Werdiasih, Rustina Dewi; Lilis Barokah
JURNAL EKONOMI Vol. 8 No. 2 (2018): Jurnal Ekonomi - Agustus 2018
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This research has aims to analyze partially and simultaneously: 1) the influence of work discipline on employee performance, 2) the influence of career development on employee performance, 3) the effect of compensation on employee performance, 4) the influence of work discipline, career development and compensation on employee performance . The type of research used is survey research. This study took place at Bank BRI Gandrung Mangu and Bantarsari, this study uses 30 employees as respondents research. Proof of this research hypothesis using multiple linear regression. The results of this study were 1) the work discipline discount a significant influence on employee performance 2) the career development has no significant influence on employee performance 3) compensation does not have a significant effect on employee performance 4) discipline of work, career development and compensation have a significant influence on the employee performance. Keywords: Work Discipline, Career Development, Compensation, Employee Performance.
PENGARUH MOTIVASI KERJA DAN KEPEMIMPINAN TERHADAP KINERJA KARYAWAN PADA PT. SARANA MEDIA SELULAR KABUPATEN CILACAP Esih Jayanti; Tri Dwi Puspitasari
JURNAL EKONOMI Vol. 8 No. 2 (2018): Jurnal Ekonomi - Agustus 2018
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The purpose of this research is to partially analyze the influence of work motivation and leadership on employee performance, to analyze simultaneusly the influence of work motivation and leadership on employee performance and to analyze the variables that have the most dominant influence on employee performance at PT. Sarana Media Selular Cilacap. The sample used is 30 people consisting of admin, sales, cashier and front liner. The research instrument used questionnaires, which were arranged on a scale of 1-5, score 1 for very dissatisfied responses and a score of 5 for responses strongly agreed. Data analysis technique used is descriptive analysis and multiple regression analysis. To know the magnitude of the influence oh motivation and leadership on the performance of employees in PT. Sarana Media Selular of Cilacap Regency used multiple linear regression analysis. To test the effect simultaneously used F-tes with degrees of freedom (df) = k and (n-k-2) with a confidence level of 5% (α=0,05). Pursuant to result of T test of work motivation variable got value tcount>ttable that is 2,361 > 2,048 hypothesis accepted. Job satisfaction variable obtained by tcount>ttable is 2,087 > 2,048 hypothesis accepted. The result of the analysis is Fcount>Ftable that is 23,381 > 3,328. Based on the results of research the most dominant variables affect the performance of employees in PT. Sarana Media Selular of Cilacap that is motivation with beta coefficient of 0,447 is greater than leadership of 0,395. The value of coefficient of determination adjusted Rsquare equal to 72,7% performance variable of employees can be explained by motivation and leadership variable, while 36,6% is explained by other variable outside this research. Keywords: motivation work, leadership, performance of employees.
STRATEGI POSITIONING KARTU PRABAYAR SIMPATI, IM3, XL, DAN 3 (Tri) BERDASARKAN PERSEPSI KONSUMEN Nandang Bekti Karnowati; Irwan Saputro
JURNAL EKONOMI Vol. 8 No. 2 (2018): Jurnal Ekonomi - Agustus 2018
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Perception is very important in helping evaluate the positioning strategy of product and helping to take action change the marketing strategy to win the market. Product that succeed has a good perception in the minds of consumers will make customers trust and so that a desire to buy the product will arise. This study aims to analyze the factors that consumers consider in choosing a prepaid GSM card. In addition, this study also aims to analyze the brand positioning of the existing prepaid GSM cards based on consumer perceptions. This research uses factor analysis and correspondent analysis methods. The research sample is 100 respondents who use prepaid GSM cards. The results showed that there are 3 factors to consider in choosing a prepaid GSM card, namely prestige, promotion and technology factors. Then the results of the correspondence analysis show that the IM3 prepaid GSM card has the advantage of easy-to-get SIM card attributes, attractive program promos and attractive television advertisements. XL prepaid GSM cards have the advantages of full-featured attributes, well-known companies and brands and attractive television advertisements. The GSM prepaid 3 (Tri) card has the advantage of the multiple quota bonus attribute and the Simpati prepaid GSM card has the advantage of having a strong and stable signal attribute and easy and satisfying operator services. Kata kunci : Positioning, Consumer perception, prepaid GSM SIM card

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