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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 98 Documents
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PENGARUH KETEPATAN PENGAKUAN PENDAPATAN DAN BIAYA TERHADAP PENYAJIAN LAPORAN KEUANGAN YANG WAJAR Ciptaningsih, Rokhmah Agus
JURNAL EKONOMI Vol. 5 No. 2 (2015): Jurnal Ekonomi - Agustus 2015
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Abstract

Analisis akuntansi  merupakan proses  evalusi sejauh mana  akuntansi perusahaan mencerminkan realita  ekonomi perusahaan dapat diwujudkan melalui penyajian laporan keuangan yang wajar. Perusahaan kontruksi merupakan  perusahaan jasa, dimana dalam setiap kegiatan  dalam  memperoleh pendapatan berdasarkan  pada order atau  pesanan  yang  diterima  dari pemilik proyek, biasanya memiliki jangka waktu penyelesain proyek lebih dari satu tahun  hal ini berpengaruh terhadap pengakuan biaya, pendapatan matching  serta cutt off. Sampel yang amati adalah CV. Bukit Abadi  dalam kasus penyelesain proyek pembangunan  “ Clinker Area Semen PT. XX “yang dikerjakan CV. Bukit Abadi mulai tahun 2012 sd 2014. Kesimpulan dalam menentukan  pendapatan dan biaya dengan  mengunakan metode persentase penyelesaian  secara phisik  pekerjaan yang telah dicapai menjadi lebih tepat terutama dalam menentukan  prinsip Matching. Ketepatan tersebut mempengaruhi laporan keuangan dan dapat menghindarkan kecenderungan  ketidakwajaran  penyajian  aktiva lancar dan pos modal, didalam neraca, serta laba  usaha dalam laporan laba rugi. Dengan mengunakan metode persentasi penyelesaian phisik dianggap cukup  memadai  dan mencerminkan keadaan pendapatan dan biaya yang sesunguhnya terjadi dan diakui sebagai dasar penyusunan laporan keuangan yang wajar.keyword : biaya, laporan, wajar
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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Abstract

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.
RELEVANSI PENGUNGKAPAN RESIKO TERHADAP PENGUNGKAPAN CSR DAN KARAKTER PERUSAHAAN Hidayati, Rina
JURNAL EKONOMI Vol. 7 No. 1 (2017): Jurnal Ekonomi - Februari 2017
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Penelitian ini bertujuan untuk menganalisis, menguji dan menelitipengaruh Struktur Kepemilikan Publik, Ukuran Dewan Komisaris, Profitabilitas(NPM) dan Likuiditas (CR) terhadap Pengungkapan Risiko (Studi Kasus padaPerusahaan Konstruksi yang terdaftar di Bursa Efek Indonesia selama 3 tahun daritahun 2014-2016.Populasi penelitian ini adalah perusahaan konstruksi bangunan dankonstruksi non bangunan yang masih terdaftar di Bursa Efek Indonesia periode2014-2016 sebanyak 26 perusahaan. Teknik pengambilan sampel menggunakanmetode purposive sampling, dan diperoleh 16 perusahaan konstruksi yangdigunakan sebagai sampel. Pengolahan data pada penelitian ini menggunakanprogram SPSS versi 19.Hasil penelitian ini menunjukan bahwa : Struktur Kepemilikan Publiktidak berpengaruh terhadap pengungkapan risiko, Ukuran Dewan Komisarisberpengaruh terhadap pengungkapan risiko, Profitabilitas (NPM) tidakberpengaruh terhadap pengungkapan risiko, dan Likuiditas (CR) tidakberpengaruh terhadap pengungkapan risiko. Secara simultan StrukturKepemilikan Publik, Ukuran Dewan Komisaris, Profitabilitas (NPM) danLikuiditas (CR) secara bersama-sama berpengaruh terhadap pengungkapan risiko.Kata kunci : Struktur Kepemilikan Publik, Ukuran Dewan Komisaris,Profitabilitas (NPM), Likuiditas (CR) dan PengungkapanRisiko
PENGARUH KUALITAS PELAYANAN, PERSEPSI HARGA DAN TINGKAT KEPERCAYAAN KONSUMEN TERHADAP LOYALITAS PELANGGAN STUDI KASUS PADA MASKAPAI SUSI AIR CILACAP Rustina Dewi Werdiasih
JURNAL EKONOMI Vol. 10 No. 2 (2020): Jurnal Ekonomi - Agustus 2020
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The purpose of this study is to aim and partially analyze the effect of service quality, price perception and level of consumer trust on customer loyalty, analyze together the effect of service quality, price perception and level of consumer confidence on customer loyalty and analyze variables that have a dominant influence on customer loyalty at Susi Air Cilacap Airlines.The sample used was 52 people drawn from a population of 109 people. The research instrument used questionnaires arranged on a scale of 1-5, a score of 1 for strongly disagree responses and a score of 5 for strongly agreed responses. The analysis technique used is descriptive analysis and multiple regression analysis. The hypotheses used in this study are: (1) The service quality variable has a significant effect on customer loyalty on the Susi Air Cilacap airline. (2) Variable price perception significantly influences customer loyalty on Susi Air Cilacap airline. (3) The variable level of consumer confidence has a significant effect on customer loyalty on the Susi Air Cilacap airline. (4) Variable service quality, price perception and level of consumer trust together affect customer loyalty on the Susi Air Cilacap airline. (5) The variable of the level of consumer confidence is the most dominant influence on customer loyalty on the airline Susi Air Cilacap.To find out the magnitude of the effect of service quality, price perception and level of consumer confidence on customer loyalty on the airline Susi Air Cilacap used multiple linear analysis. To test the effect simultaneously used the F test with degrees of freedom (df) = k and (n-k-2) with a confidence level of 5% (α = 0.05).Based on the results of the T-test the variable of service quality obtained value of tcount> ttable ie 2.080> 1.6765 hypothesis is accepted. Price perception variable obtained by t count> t table that is 2.770> 1.6765 hypothesis is accepted. The variable of consumer confidence obtained by tcount> ttable is 1.918> 1.6765 and is accepted. The results of the analysis obtained fcount> ftabel is 5,319>2.79. And the most dominant variable influencing customer loyalty is the consumer confidence hypothesis is rejected. Because the most dominant variable is price perception.The conclusion of this study, based on the results of the study the most dominant variable affecting customer loyalty is the perception of prices with a beta coefficient (2.770) greater than service quality (2,080) and consumer confidence (1,918). Rsquare coefficient value of 24.9% customer loyalty variables can be explained by the variable service quality, price perception and level of consumer confidence, while 75.1% is explained by other variables outside this study.Keywords: Service quality, Price perception, Level of consumer trust, Customer loyalty.
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
PENGARUH HARGA, KUALITAS PRODUK DAN KEPERCAYAAN TERHADAP KEPUTUSAN PEMBELIAN SECARA ONLINE (STUDI KASUS PADA MAHASISWA STIE MUHAMMADIYAH CILACAP) Werdiasih, Rustina Dewi; Yauhana Flaurencya Devi
JURNAL EKONOMI Vol. 9 No. 2 (2019): Jurnal Ekonomi - Agustus 2019
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This study aims to determine influence price, product quality and trust in online purchasing decisions on STIE Muhammadiyah Cilacap students. The method used in this study uses quantitative methods and the sample used in this study amounted to 54 student respondents in STIE Muhamadiyah Cilacap using purposive random sampling method. Methods of collecting data with a questionnaire. Data analysis used multiple regression analysis. The results showed that in the regression F test conducted it was found that all variables including price, product quality and trust simultaneously influence online purchasing decisions, this is indicated by the F test value which results in a calculated Fvalue of 9,150 greater than Ftabel 2,78. Based on the results of the T test which is carried out partially the variables that influence the product quality are online purchasing decisions. This is indicated by the value of T count 3,188 while the variable price of 1,427 and trust of 0,329 partially does not affect online purchasing decisions with a T table of 1,673. Keywords : Price, Product Quality, Trust, Purchasing decision
PENGARUH DIMENSI BRAND COMMUNITY TERHADAP PURCHASE INTENTION : Studi Kasus Mi Fans Indonesia Esih Jayanti; Pranidimas Nino Pratama
JURNAL EKONOMI Vol. 10 No. 2 (2020): Jurnal Ekonomi - Agustus 2020
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The object of this research is members of the Mi Fans Indonesia (A case study of the Mi Fans Indonesia). The sample determination uses purposive sampling as many as 79 people. Based on the results of the study it can be concluded that: 1) Consciousness of kind has a significant effect on the purchase intention of the Mi Fans Indonesia. 2) Rituals and traditions have no significant effect on the purchase intention of the Mi Fans Indonesia. 3) Moral responsibility has a significant effect on the purchase intention of the Mi Fans Indonesia. 4) Brand communities have a significant effect on the purchase intention of the Mi Fans Indonesia.The advice to Xiaomi brand is expected to further increase their closeness to the Mi Fans communities at the regional to national level, the Xiaomi brand is expected to further improve product quality and after-sales service to increase community members' trust in the Xiaomi brand, and researchers are expected to be able to search other factors that can affect the purchase intention of the Mi Fans Indonesia. Keywords: Brand community, consciousness of kind, ritual and tradition, moral responsibility, purchase intention.
PENGARUH LEVERAGE, UKURAN PERUSAHAAN DAN PERTUMBUHAN PERUSAHAAN TERHADAP PROFITABILITAS: STUDI KASUS PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR MAKANAN DAN MINUMAN DI BEI TAHUN 2016 – 2018 Esih Jayanti; Sukarno, Dena
JURNAL EKONOMI Vol. 10 No. 1 (2020): Jurnal Ekonomi - Februari 2020
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This study aims to test the Leverage (X1), Company Size (X2) and Growth of the Company (X3) against the Profitability (Y) in the manufacture companies sub sector food and beverage financial statements listed on the BEI. The sample in this study were 11 companies listed on the BEI. The results in this study were collected through secondary data that was processed and analyzed using multiple regression analysis. The method used in this research is Purposive Sampling technique. Test the quality of the data used in this study is descriptive statistics. To test the hypothesis in this study using the t test and f test. The results of this research data indicate leverage it shows that it has an influence on profitability in manufacture companies sub sector food and beverage with a significance value of 0,005. For company size and growth of the company have no effect in manufacture companies sub sector food and beverage with a significance value of 0,717 and 0,489 respectively. For simultaneous testing, all variables have a significant effect on 0,035. Keywords: Leverage, Company size, Growth of the Company and Profitability.
PENGARUH CORPORATE GOVERNANCE DAN RISIKO KREDIT TERHADAP PROFITABILITAS PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2016-2018 Rikah; Dewi, Nurma Gupita
JURNAL EKONOMI Vol. 11 No. 1 (2021): Jurnal Ekonomi - Februari 2021
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Corporate governance is represented by the structures and processes laid down by a corporate entity to minimize the extent of agency problems. The need for corporate governance is particularly crucial in the banking sector. It can further help in reducing bank failure by taking appropriate steps at the right time, for example is credit risk. Credit risk emanates directly from the lending activities of banks.The purpose of this study was to analyze the effect of corporate governance and credit risk to profitability in banking sector.Samples of this study are banking companies listed in Indonesia Stock Exchange over periode 2016 until 2018. This study finds that corporate governance have positive and significant effect on profitability. The results also showed that credit risk have negative and significant effect on profitability in banking sector. Key words: corporate governance, credit risk and profitability.

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