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ETIKONOMI
Published by Universitas Islam Negeri Syarif Hidayatullah Jakarta
ISSN : 14128969     EISSN : 24610771     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Etikonomi is a peer-reviewed journal on Economics, Business and Management by Faculty of Economic and Business State Islamic University (UIN) Syarif Hidayatullah Jakarta. FOCUS This journal focused on economics, business, and management studies and present developments through the publication of articles, research reports, and book reviews. SCOPE Etikonomi specializes on Economics, Business, and Management, and is intended to communicate original research and current issues on the subject. This journal warmly welcomes contributions from scholars of related disciplines.
Arjuna Subject : -
Articles 6 Documents
 1 
Search results for , issue "Vol. 13, No. 1, April 2014" : 6 Documents clear
PENGARUH PENDAPATAN BAGI HASIL MUDHARABAH, MUSYARAKAH DAN MURABAHAH TERHADAP BAGI HASIL TABUNGAN (STUDI PADA KSU BMT TAMAN SURGA JAKARTA) Zaenudin Zaenudin
ETIKONOMI Vol. 13, No. 1, April 2014
Publisher : Faculty of Economic and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (236.832 KB) | DOI: 10.15408/etk.v13i1.1879

Abstract

This study aims to see whether the effect mudharabah and musyarakah income share, and also murabahah margin income at mudhabahah saving deposit product at BMT Taman Surga Jakarta. The method analysis that used in this study is linier regression, with each variabel tested both concurrently (simultaneously) or separately (partial). The result from this study is there is an positive and significat effect of mudharabah revenue sharing, musyarakah revenue sharing, and murabahah margin whether simultaneously and partial to mudharabah saving deposit share. BMT is expected to increase revenue for the results to further attract customers.DOI: 10.15408/etk.v13i1.1879
OPINI AUDIT DAN PENGUNGKAPAN ATAS LAPORAN KEUANGAN PEMERINTAH KABUPATEN SERTA KAITANNYA DENGAN KORUPSI DI INDONESIA Rini Rini; Adhariani Sarah
ETIKONOMI Vol. 13, No. 1, April 2014
Publisher : Faculty of Economic and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (209.874 KB) | DOI: 10.15408/etk.v13i1.1875

Abstract

The study examined the relationship between the areas of financial reporting quality proxy by the audit opinion of the financial statements and the disclosure of local government (LKPD) districts, as well as the level of corruption in Indonesia. Study is qualitative and descriptive content analysis method (content) to process the data. The results of this study indicate that the quality of reporting of financial statements has increased as indicated by the improvement in the audit opinion above LKPD district in Indonesia. The second finding shows there is no link between the financial statement disclosures local government district with the opinion given by the BPK. The third findings showed case of corruption in Indonesian is increasing. The findings of the fourth, the disclosure of financial statements and audit opinions district has associated with the level of corruption in IndonesiaDOI: 10.15408/etk.v13i1.1875
EVALUASI PENERAPAN ISO 9001:2008 DI LINGKUNGAN UIN SYARIF HIDAYATULLAH JAKARTA Amirudin Amirudin
ETIKONOMI Vol. 13, No. 1, April 2014
Publisher : Faculty of Economic and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (207.456 KB) | DOI: 10.15408/etk.v13i1.1877

Abstract

The aim of this research is to evaluate the ISO 9001: 2008 implementation in UIN Syarif Hidayatullah Jakarta. The assumption that used on this research is the ISO: 9001: 2008 implementation still can’t give an impact to service quality. This research used the survey technique such as quetionnaire. The analysis method that used is descriptive analysis, inferential analysis, and question analysis. The result from this research is there were influences of ISO 9001: 2008 implementation on employee performance at UIN Syarif Hidayatullah Jakarta, and also as average from eight dimensions on ISO 9001: 2008 had a good category. In some category, students still non satisfied on employee performanceDOI: 10.15408/etk.v13i1.1877
INTELLECTUAL CAPITAL DALAM MENINGKATKAN DAYA SAING: SEBUAH TELAAH LITERATUR Noorina Hartati
ETIKONOMI Vol. 13, No. 1, April 2014
Publisher : Faculty of Economic and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (190.116 KB) | DOI: 10.15408/etk.v13i1.1878

Abstract

Intellectual Capital becomes an interesting topic to discuss and to research because it provides more value for the company thereby increasing competitiveness. Therefore, it should be realized by the owners or top management that the training programs to improve employee competency needs to be improved rather than just buying land for business expansion and new machinery. Based on the research from experts proves that companies that have a more intellectual capital than its competitors the company more profitable, as well as financial performance and firm value better. Viewed from the standpoint of accounting, disclosure of intellectual capital can be seen from the financial reporting of the company through good training programs and human resource spending can increase employee competency, so that the impact effect on Free Cash Flow (FCF) is risingDOI: 10.15408/etk.v13i1.1878
PENGARUH PEMANFAATAN SISTEM INFORMASI AKADEMIK (AIS) TERHADAP KINERJA INDIVIDUAL DENGAN KEMUDAHAN PENGGUNA SEBAGAI VARIABEL MODERATOR Rahmat Rizkiyanto
ETIKONOMI Vol. 13, No. 1, April 2014
Publisher : Faculty of Economic and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/etk.v13i1.1880

Abstract

This research purpose to determine whether the existing Information Systems (AIS), which in this case is a AIS affects individuals performance is moderated by the ease of use . Research instrument in this study is a questionnaire with variables measuring based on a Likert scale. Questionnaire was tested with reliability and validity test. Then the classical assumption test questionnaire covering normality test and Multicolinearity Test. Absolute value difference test was conducted to test the hypothesis. From the results of tests performed, showed that the variable of use of AIS give significant positive effect on the performance of the individual. The variable of ease of use did not moderate the effect of the use of the  AIS on the performance of the individual , so it can be said that ease of use is not a variable moderatingDOI: 10.15408/etk.v13i1.1880
PENGARUH PENERAPAN SISTEM AKUNTANSI KEUANGAN DAERAH DAN AKTIVITAS PENGENDALIAN TERHADAP AKUNTABILITAS KEUANGAN: STUDI PADA SKPD KABUPATEN/KOTA PROPINSI BANTEN Nurhayati Soleha
ETIKONOMI Vol. 13, No. 1, April 2014
Publisher : Faculty of Economic and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/etk.v13i1.1876

Abstract

The aim of this research is to analyze the effect of implementation of regional financial accounting system and control activities on financial accountability. The method used in this research is explanatory survey method. The analysis method that used in this research is path analysis. The result of the analysis shown that the implementation of regional financial accounting system and control activities give positive and significant influence simultaneously reaches 55,20% on financial accountability. The second result shown the implementation of regional financial accounting system give positive and significant influence reaches 20,05% on financial accountability. The third result shown the implementation of control activities give positive and significant influence reaches 35,15% on financial accountabilityDOI: 10.15408/etk.v13i1.1876

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