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2018-01-17T20:32:41Z http://journal.uinjkt.ac.id/index.php/etikonomi/oai oai:ojs.localhost:article/4963 2017-08-02T03:53:21Z etikonomi:ART Religiosity and Entrepreneurial Intention Wibowo, Buddi; University of Indonesia entrepreneurial intention; beliefs; attitudes; religiosity Religion and economic activities relationship is an evolving research topic in economics. Secular world-view usually put a side religiosity as just one of non-economic factors. However, religiosity is an important individual characteristic that has significant influence in shaping daily life decisions. Entrepreneurial intentions among undergraduates students need deeper study in order to reveal entrepreneurial intention formation model, intention determinant variables, how those variables interact each other, and how individual religiosity affect intention formation process and intention strength level. Based on Structural Equation Model, personal attitudes and social norms are the most important variables influencing entrepreneurial intentions, besides perceived behavioral control. These three variables are the most important entrepreneurial intentions determinant variable that direcly are influenced by personal beliefs about these factors. Religiosity plays an important role in entrepreneurial intention. Empirical test show that religious student group has stronger personal attitude towards entrepreneurial activity dan perceived behavior control compared to irreligious group.DOI: 10.15408/etk.v16i2.4963 Faculty of Economic and Business 2017-07-28 Peer-reviewed Article application/pdf http://journal.uinjkt.ac.id/index.php/etikonomi/article/view/4963 10.15408/etk.v16i2.4963 ETIKONOMI; Vol 16, No 2 (2017); 187-206 en Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access). oai:ojs.localhost:article/1869 2015-10-16T16:25:07Z etikonomi:ART PENGARUH KEBIJAKAN DIVERSIFIKASI DAN KARAKTERISTIK PERUSAHAAN TERHADAP NILAI PERUSAHAAN BUMN JASA KONSTRUKSI Siregar, Eddy Irsan; Universitas Muhammadiyah Jakarta diversification; firm's value; firm's characteristics; SOEs The aim of this study is to obtain the influence of diversification policy and firm’s characteristics to the construction state owned enterprises (SOEs) firm’s value. The firm’s characteristics on this study are based on firm size, growth opportunities, and agency costs on some construction state-owned enterprise in Indonesia. The analysis method used in this research was panel data regression. These results indicate that the value of the company was affected by the company characteristic and it diversification. The entire independent variables such as diversification, firm size, growth opportunities, and agency costs had a significant effect on firm value. Business diversification and agency costs had a negative impact on firm value. Firm size and growth opportunities had a positive effect on firm value.DOI: 10.15408/etk.v11i1.1869 Faculty of Economic and Business 2015-08-29 Peer-reviewed Article application/pdf http://journal.uinjkt.ac.id/index.php/etikonomi/article/view/1869 10.15408/etk.v11i1.1869 ETIKONOMI; Vol. 11, No. 1, April 2012 en Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access). oai:ojs.localhost:article/1870 2015-10-16T16:29:15Z etikonomi:ART PENGARUH KEJELASAN SASARAN ANGGARAN TERHADAP SENJANGAN ANGGARAN PADA UIN SYARIF HIDAYATULLAH Reskino, Reskino; UIN Syarif Hidayatullah Jakarta Farah, Wilda; UIN Syarif Hidayatullah Jakarta budget goal clarity; organizational commitment; budgetary slack; regression analysis This research examines the effect budget goal clarity on UIN Syarif Hidayatullah Jakarta budgetary slack and tries to understand the influences of organizational commitment on the relation of budget goal clarity as well as UIN Syarif Hidayatullah Jakarta budgetary slack. The subjects of this study are structural functionary there are in Rectorat, Internal Audit Unit, eleven faculty, PostGraduate, Syahida Inn, general library of UIN Syarif hidayatullah Jakarta. The analysis method on this research is regression analysis. The results show that budget goal clarity were influenced by the local government institution’s budgetary slack. Then organizational commitment act as moderating variable in the relation of budget goal clarity with local government institution’s budgetary slack.DOI: 10.15408/etk.v11i1.1870 Faculty of Economic and Business 2015-08-29 Peer-reviewed Article application/pdf http://journal.uinjkt.ac.id/index.php/etikonomi/article/view/1870 10.15408/etk.v11i1.1870 ETIKONOMI; Vol. 11, No. 1, April 2012 en Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access). oai:ojs.localhost:article/1871 2015-10-16T16:31:53Z etikonomi:ART ANALYSIS OF STRATEGIC MANAGEMENT for ECOTOURISM DEVELOPMENT TOWARD COMMUNITY INVOLVEMENT AND NATURAL CONSERVATION at TM GUNUNG HALIMUN SALAK Widagdyo, Kurniawan Gilang; Universitas Sahid Jakarta ecotourism; community involvement; natural conservation; correlation This study was conducted in order to analyze ecotourism development within Taman Nasional Gunung Halimun Salak (TNGHS) area and determine association among its elements which is ecotourism activities, community involvement, and natural conservation. To convey comprehensive and factual result, theoretical considerations appear as basis for this study as well as qualitative and quantitative analysis. Some theories tend to be guidance that will be confront with qualitative data that was obtain from interview with several expertise and community’s representative and compare with questionnaire distribution to determine how significant association occur between those three variables. The statistical analysis explains that ecotourism deliver positive impact toward local community and natural conservationDOI: 10.15408/etk.v11i1.1871 Faculty of Economic and Business 2015-08-29 Peer-reviewed Article application/pdf http://journal.uinjkt.ac.id/index.php/etikonomi/article/view/1871 10.15408/etk.v11i1.1871 ETIKONOMI; Vol. 11, No. 1, April 2012 en Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access). oai:ojs.localhost:article/1872 2015-10-16T16:33:30Z etikonomi:ART VISITORS’ PERCEPTION OF CIREBON AS A TOURIST DESTINATION-BUILDING TO PROMOTE THE CITY Tarigan, Wendy Purnama; Universitas Mercu Buana Handayani, Tuti; Kementerian Perhubungan RI perception; image communication; overall image; structural equation modelling The problem identified in this study is how visitors’ perception and the image communication influenced the overall image of Cirebon as a tourist destination. This study was conducted by using structural equation modelling. The results of this study show that perception variable equation significantly affected the overall image variable, while the image communication variable did not significantly affect the overall image. On the other hand, the causal relationship equation shows that there is a significant relationship between the exogenous latent variable of perception and endogenous latent variable of Overall Image. While there is no relationship between exogenous latent variable of image Communication with endogenous variable of overall image. The result is expected to give recommendation to the local government to develop and promote tourism that at the end can put tourism to generate income for the city.DOI: 10.15408/etk.v11i1.1872 Faculty of Economic and Business 2015-0829 Peer-reviewed Article application/pdf http://journal.uinjkt.ac.id/index.php/etikonomi/article/view/1872 10.15408/etk.v11i1.1872 ETIKONOMI; Vol. 11, No. 1, April 2012 en Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access). oai:ojs.localhost:article/1873 2015-10-16T16:34:42Z etikonomi:ART PENGARUH KOMPENSASI, MOTIVASI DAN KARAKTERISTIK PEKERJAAN TERHADAP KEPUASAN KERJA PEGAWAI PT. JAYA METAL Supriyadi, Lili; UIN Syarif Hidayatullah Jakarta compensation; motivation; work characteristics; work satisfaction; regression The purposes of this research are to determine the influence of compensation, motivation, and work characteristics on Work Satisfaction. The analysis method used in this research was Pearson’s correlation analysis and multiple regression analysis with using three predictors. Based on the research, can be concluded as follows there is a significant positive effect of compensation to Work Satisfaction in PT Jaya Metal Jakarta. There is a significant positive effect of motivation on Work Satisfaction. Also, there is a significant positive effect of Work Characteristics on Work Satisfaction. Thus, the overall results of this analysis support the hypothesis that there were significant influences of compensation, motivation, and work characteristics on work satisfaction.DOI: 10.15408/etk.v11i1.1873 Faculty of Economic and Business 2015-08-29 Peer-reviewed Article application/pdf http://journal.uinjkt.ac.id/index.php/etikonomi/article/view/1873 10.15408/etk.v11i1.1873 ETIKONOMI; Vol. 11, No. 1, April 2012 en Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access). oai:ojs.localhost:article/1874 2015-10-16T16:35:58Z etikonomi:ART PERILAKU DEBITUR DALAM MENENTUKAN PEMBIAYAAN SYARIAH (STUDI PADA BPRS DI WILAYAH TANGERANG DAN BEKASI) Hasyim, Hasnil; DPP Ikatan Ahli Ekonomi Islam debtor behavior; logit regression; shariah financing The aim of this study is to measure the preferences of debtor in shariah financing. Analysis method that used in this research is logit regression. Independent variables of this research are age, type of business, busines turnover, time, location, and value of financing. From the research it can be concluded that the debtor is engaged in the trade sektor, which has a turnover of approximately 20 – 50 millior/month, businesses located in the market, runs its business more than 2 years, borrowers who become customers of the bank for one year and the value of financing 10-25 million given to banks is more dominant in determining murabahah financing.DOI: 10.15408/etk.v11i1.1874 Faculty of Economic and Business 2015-08-29 Peer-reviewed Article application/pdf http://journal.uinjkt.ac.id/index.php/etikonomi/article/view/1874 10.15408/etk.v11i1.1874 ETIKONOMI; Vol. 11, No. 1, April 2012 en Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access). oai:ojs.localhost:article/1875 2015-10-29T14:17:55Z etikonomi:ART OPINI AUDIT DAN PENGUNGKAPAN ATAS LAPORAN KEUANGAN PEMERINTAH KABUPATEN SERTA KAITANNYA DENGAN KORUPSI DI INDONESIA Rini, Rini; Syarif Hidayatullah State Islamic University of Jakarta Sarah, Adhariani; Syarif Hidayatullah State Islamic University of Jakarta audit opinion; disclosure; corruption; content analysis 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 Faculty of Economic and Business 2015-08-31 Peer-reviewed Article application/pdf http://journal.uinjkt.ac.id/index.php/etikonomi/article/view/1875 10.15408/etk.v13i1.1875 ETIKONOMI; Vol. 13, No. 1, April 2014 en Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access). oai:ojs.localhost:article/1876 2016-04-27T15:08:32Z etikonomi:ART PENGARUH PENERAPAN SISTEM AKUNTANSI KEUANGAN DAERAH DAN AKTIVITAS PENGENDALIAN TERHADAP AKUNTABILITAS KEUANGAN: STUDI PADA SKPD KABUPATEN/KOTA PROPINSI BANTEN Soleha, Nurhayati; Sultan Ageng Tirtayasa University regional financial accounting system; control activities; path analysis; SKPD 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 Faculty of Economic and Business 2015-08-31 Peerreviewed Article application/pdf http://journal.uinjkt.ac.id/index.php/etikonomi/article/view/1876 10.15408/etk.v13i1.1876 ETIKONOMI; Vol. 13, No. 1, April 2014 en Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access). oai:ojs.localhost:article/1877 2015-10-29T14:13:46Z etikonomi:ART EVALUASI PENERAPAN ISO 9001:2008 DI LINGKUNGAN UIN SYARIF HIDAYATULLAH JAKARTA Amirudin, Amirudin; Syarif Hidayatullah State Islamic University of Jakarta ISO 9001-2008; quality management; satisfaction; employee performance 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 Faculty of Economic and Business 2015-08-31 Peer-reviewed Article application/pdf http://journal.uinjkt.ac.id/index.php/etikonomi/article/view/1877 10.15408/etk.v13i1.1877 ETIKONOMI; Vol. 13, No. 1, April 2014 en Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access). oai:ojs.localhost:article/1878 2015-1029T14:15:16Z etikonomi:ART INTELLECTUAL CAPITAL DALAM MENINGKATKAN DAYA SAING: SEBUAH TELAAH LITERATUR Hartati, Noorina; Open University intellectual capital; competitiveness; financial reporting; FCF 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 Faculty of Economic and Business 2015-08-31 Peer-reviewed Article application/pdf http://journal.uinjkt.ac.id/index.php/etikonomi/article/view/1878 10.15408/etk.v13i1.1878 ETIKONOMI; Vol. 13, No. 1, April 2014 en Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access). oai:ojs.localhost:article/1879 2015-10-29T14:16:14Z etikonomi:ART PENGARUH PENDAPATAN BAGI HASIL MUDHARABAH, MUSYARAKAH DAN MURABAHAH TERHADAP BAGI HASIL TABUNGAN (STUDI PADA KSU BMT TAMAN SURGA JAKARTA) Zaenudin, Zaenudin; STIE Muhammadiyah Jakarta mudharabah; musyarakah; murabahah; profit sharing; regression 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 Faculty of Economic and Business 2015-08-31 Peer-reviewed Article application/pdf http://journal.uinjkt.ac.id/index.php/etikonomi/article/view/1879 10.15408/etk.v13i1.1879 ETIKONOMI; Vol. 13, No. 1, April 2014 en Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access). oai:ojs.localhost:article/1880 2015-10-29T14:17:01Z etikonomi:ART PENGARUH PEMANFAATAN SISTEM INFORMASI AKADEMIK (AIS) TERHADAP KINERJA INDIVIDUAL DENGAN KEMUDAHAN PENGGUNA SEBAGAI VARIABEL MODERATOR Rizkiyanto, Rahmat; Lembaga Penerbangan dan Antariksa Nasional (LAPAN) academic information system; individual performance; ease 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 Faculty of Economic and Business 2015-08-31 Peer-reviewed Article application/pdf http://journal.uinjkt.ac.id/index.php/etikonomi/article/view/1880 10.15408/etk.v13i1.1880 ETIKONOMI; Vol. 13, No. 1, April 2014 en Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access). oai:ojs.localhost:article/1881 2015-1029T09:22:27Z etikonomi:ART PENGARUH TINGKAT BONUS SERTIFIKAT BANK INDONESIA SYARIAH DAN TINGKAT INFLASI TERHADAP PEMBIAYAAN BANK SYARIAH DI INDONESIA Dahlan, Rahmat; University of Prof Dr. Hamka Islamic bank Indonesia certificate; inflation; financing; regression This research is to analyze to effect of Islamic bank Indonesia’s certificate bonus rate and inflation rate to Islamic bank’s financing in Indonesia. The method analysis that used in this research is multiple regressions. The dependent variable is Islamic bank’s financing, and the independent variable are SBIS’s bonus rate and inflation rate. The result shown that there is a negative effect between Islamic bank Indonesia certificate bonus rate to Islamic bank’s financing in Indonesia. But there is no effect between inflation rate and Islamic bank’s financing in Indonesia. These results indicate that the higher the level of bonus certificates Indonesia sharia banks, Islamic banks will then have a tendency to reduce the distribution of fundingDOI: 10.15408/etk.v13i2.1881 Faculty of Economic and Business 2015-08-31 Peer-reviewed Article application/pdf http://journal.uinjkt.ac.id/index.php/etikonomi/article/view/1881 10.15408/etk.v13i2.1881 ETIKONOMI; Vol. 13, No. 2, October 2014 en Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access). oai:ojs.localhost:article/1882 2015-10-29T09:32:15Z etikonomi:ART PENGARUH STRUKTUR MODAL, UKURAN PERUSAHAAN, DAN KEBIJAKAN DIVIDEN TERHADAP KOEFISIEN RESPON LABA Novianti, Nana; University of Sultan Ageng Tirtayasa capital structure; firm size; dividend policy; earning response coefficient The aim of this research is to empirically examine the influence of the capital structure, firm size and dividend policy of the earnings response coefficients and the influence of conservatism accounting as moderation variable. Techniques of data analysis in this study used moderated regression Analysis. The results of this study showed that partially results of the study showed that capital structure and firm size had negatif and significant effect on earnings response coefficients, but the dividend policy had not significant effect on earnings response coefficients. Capital structure had does not affect accounting conservatism moderated the earnings response coefficient; firm size moderated accounting conservatism and dividend policy had an affect on moderated accounting conservatism effect on earnings response coefficientsDOI: 10.15408/etk.v13i2.1882 Faculty of Economic and Business 2015-08-31 Peer-reviewed Article application/pdf http://journal.uinjkt.ac.id/index.php/etikonomi/article/view/1882 10.15408/etk.v13i2.1882 ETIKONOMI; Vol. 13, No. 2, October 2014 en Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access). oai:ojs.localhost:article/1883 2015-10-29T09:33:25Z etikonomi:ART PENGARUH STRUKTUR KEPEMILIKAN SAHAM, KEBIJAKAN DIVIDEN DAN KEBIJAKAN HUTANG TERHADAP NILAI PERUSAHAAN (Studi Pada Perusahaan Yang Terdaftar di BEI) Ali, Herni; Syarif Hidayatullah State Islamic University of Jakarta Miftahurrohman, Miftahurrohman; CBC PT SIEMENS Indonesia ownership structure; dividend policy; debt policy; value of the firms The main objective of this study is to examine the impact of ownership structure, dividend policy, debt policy on the value of the firms in Indonesian Stock Exchange. Data used in this research is financial data in the form financial statements of public companies listed in Indonesian Stock Exchange. The statistical method used to test the hypothesis is Structural Equation Modeling (SEM) analysis. The results of this study shown that: ownership structure has a significant positive influence to dividend policy. Ownership structure significant negative influence to debt policy. Ownership structure have no influence to value of the firms. Dividend policy significant negative influence to debt policy. Dividend policy have no influence to value of the firms. Debt policy significant positive influence to value of the firms.DOI: 10.15408/etk.v13i2.1883 Faculty of Economic and Business 2015-08-31 Peer-reviewed Article application/pdf http://journal.uinjkt.ac.id/index.php/etikonomi/article/view/1883 10.15408/etk.v13i2.1883 ETIKONOMI; Vol. 13, No. 2, October 2014 en Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access). oai:ojs.localhost:article/1884 2015-10-29T09:34:29Z etikonomi:ART PENGARUH RASIO KEUANGAN TERHADAP TINGKAT KINERJA PADA BANK PEMBANGUNAN DAERAH Mulatsih, Mulatsih; University of Gunadarma financial ratio; profitability; multiple regressions The aim of this research is to analyze the effect of financial ratios on profitability at regional development banks. The method analysis that used in this research is multiple regressions with six variabel independent such as capital adequacy ratio, net interest margin, BOPO, loan to deposit ratio, non-performing loan, and return on equity, and the dependent variables is return on asset. The result shown that capital adequacy ratio, net interest margin, and ROE have a positive influence on ROA. BOPO and non-perfoming loan had a negative influence to return on asset. The value of R square shown that all the independent variables can explained the model with 83,7%, and the rest is about 16,7% was explained by other variables outside the model.DOI: 10.15408/etk.v13i2.1884 Faculty of Economic and Business 2015-08-31 Peerreviewed Article application/pdf http://journal.uinjkt.ac.id/index.php/etikonomi/article/view/1884 10.15408/etk.v13i2.1884 ETIKONOMI; Vol. 13, No. 2, October 2014 en Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access). oai:ojs.localhost:article/1885 2015-10-29T09:35:18Z etikonomi:ART MODEL PENGHITUNGAN TARIF PREMI ASURANSI SYARIAH DALAM HUBUNGANNYA DENGAN SEGMENTASI PASAR DAN LABA PERUSAHAAN Patriana, Ella; Syarif Hidayatullah State Islamic University of Jakarta premium rates; market segmentation; profit The research aims to analyze the model calculations sharia insurance premium rates for savings products and not saving in connection with market segmentation and company profit. The method used in this research is descriptive qualitative. In accordance with the characteristics of the product, for a savings element that has a market segmentation leads to the individual, while that does not have a savings element, it would be appropriate is marketed to a collection or company. Companies with on investment high return using a relatively small debt. High rate of return allowed them to finance the majority of their funding needs with funds generated from internal activities.DOI: 10.15408/etk.v13i2.1885 Faculty of Economic and Business 2015-08-31 Peer-reviewed Article application/pdf http://journal.uinjkt.ac.id/index.php/etikonomi/article/view/1885 10.15408/etk.v13i2.1885 ETIKONOMI; Vol. 13, No. 2, October 2014 en Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access). oai:ojs.localhost:article/1886 2015-10-29T09:36:16Z etikonomi:ART PENGARUH PROFESIONALISME DAN INDEPENDENSI AUDITOR INTERNAL TERHADAP KUALITAS AUDIT: STUDI PADA INSPEKTORAT PROPINSI JAWA BARAT Susilawati, Susilawati; STIE STEMBI professionalism; independence; quality audit; multiple regression This study aims to determine the influence of the professionalism and independence of audit quality either simultaneously or partially. The unit of analysis is the study of West Java Province Inspectorate Auditor. The method used is descriptive verification, while the analysis used is multiple linear regression analysis. The dependent variable is audit quality, and the independent variables are professionalism and independence of internal audit. Based on the results of this study concluded that simultaneous, professionalism and independence of a significant effect on audit quality. While partially, Professionalism positive and significant impact on the Quality Audit of 31.43%. Meanwhile, the independence of positive and significant impact on the Quality Audit of 33.48% Peraturan Menteri Pendayagunaan Aparatur Negara Nomor 5 tahun 2008 tentang Standar Audit Aparat Pengawasan Intern Pemerintah, pada bagian pendahuluan secara eksplisit dan tegas dinyatakan bahwa “Pengawasan intern pemerintah merupakan fungsi manajemen yang penting dalam penyelenggaraan pemerintahan. Melalui pengawasan intern dapat diketahui apakah suatu instansi pemerintah telah melaksanakan kegiatan sesuai dengan tugas dan fungsinya secara efektif dan efisien, serta sesuai dengan rencana, kebijakan yang telah ditetapkan. Selain itu, pengawasan intern atas penyelenggaraan pemerintahan diperlukan untuk mendorong terwujudnya good governance dan clean government dan mendukung penyelenggaraan pemerintahan yang efektif, efisien, transparan, akuntabel serta bersih dan bebas dari praktik korupsi, kolusi dan nepotisme.” Inspektorat sebagai internal audit pemerintah dan merupakan sumber informasi yang penting bagi auditor eksternal (BPK) dan menjadi ujung tombak untuk meningkatkan transparansi dan akuntabilitas dalam pengelolaan keuangan daerah, karena hasil audit yang berkualitas merupakan sumber informasi penting dalam memberikan keyakinan kepada pihak pemerintah, DPRD dan BPK. Pengelolaan keuangan pemerintah yang baik harus didukung audit sektor publik yang berkualitas, jika kualitas audit sektor publik rendah, kemungkinan memberikan kelonggaran terhadap lembaga pemerintah melakukan penyimpangan penggunaan anggaran. Selain itu juga mengakibatkan risiko tuntutan hukum (legitimasi) terhadap aparatur pemerintah yang melaksanakannya. Korupsi membawa dampak yang buruk bagi negara terutama bagi perekonomian negara. Akibat dari korupsi yang dapat kita rasakan tentunya tidak terciptanya tata pemerintahan yang mengarah pada good corporate governance. Korupsi mengurangi kepercayaan publik terhadap proses politik karena adanya politik uang, korupsi mempengaruhi pengambilan keputusan kebijakan publik, korupsi meniadakan sistem promosi dan hukuman, korupsi mengakibatkan proyek-proyek pembangunan dan fasilitas umum bermutu rendah dan tidak sesuai dengan kebutuhan masyarakat dan korupsi menyebabkan sistem perekonomian tidak baik karena produk yang tidak kompetitif dan penumpukan beban hutang luar negeri. Lemahnya pengendalian internal dalam penyelenggaraan pemerintahan daerah merupakan salah satu penyebab terjadinya ketidakefisienan dan ketidakefektifan penyelenggaraan pemerintahan daerah dan tentunya berdampak pada pemborosan anggaran dan keuangan daerah. Seperti yang baru-baru ini diungkapkan oleh Badan Pemeriksa Keuangan (BPK) kepada Presiden Susilo Bambang Yudhoyono bahwa pada kasus semester I 2013, kelemahan Sistem Pengendalian Intern RP.46,24 Triliun dengan potensi kerugian sebesar Rp.10,74 Triliun. BPK juga menemukan 13.969 kasus kelemahan sistem pengendalian intern dan ketidakpatuhan terhadap ketentuan perundang-undangan dengan senilai RP.56,98 Triliun. Dalam periode 2009 hingga semester I 2013 terdapat 193.600 rekomendasi senilai Rp.73,27 Triliun. Jumlah itu mencakup keuangan pemerintah pusat, pemerintah daerah, BUMN badan hukum milik negara, kontraktor kontrak kerja sama, lembaga yang memiliki saham pemerintah 50% dan otorita (Media Indonesia, 12 November 2013). Di sisi lain, masih menjadi tanda tanya besar di kalangan profesi audit internal mengenai sejauh mana peran serta dari fungsi pengawasan termasuk para pejabat pengawas yang berada di lingkungan fungsi pengawasan atau inspektorat daerah, baik tingkat provinsi, kabupaten, maupun kota, terutama dalam upaya untuk mengawal berbagai kegiatan dan program pemerintah daerah dalam penyelenggaraan pemerintahan daerah yang memenuhi prinsip tata kelola pemerintahan daerah yang baik dan dapat dipertanggungjawabkan. Audit internal pemerintah (Inspektorat) sebagai whistleblower harus mampu mengungkap semua temuannya mulai dari korupsi, fraud, perbuatan melanggar perudang-undangan atau perpajakan, perbuatan yang dapat menimbulkan kerugian finasial atau non finansian, pelanggaran prosedur operasi standar (SOP), pelanggaran etika tanpa ada rasa takut untuk mutasi jabatan, sehingga menghasilkan pelaporan yang berdampak pada kualitas audit (KNKG 2008). Salah satu penyebab lain kegagalan internal auditor dalam mendeteksi kecurangan adalah rendahnya tingkat skeptis professional auditor (Beasley, Carcello dan Hermanson, 2001). Audit Internal adalah suatu fungsi penilaian yang dikembangkan secara bebas yang dilakukan oleh orang yang profesional yang memiliki pemahaman yang mendalam mengenai sistem dan kegiatan operasional organisasi, menjamin kegiatan operasional organisasi telah berjalan efektif dan efisien serta memastikan bahwa sasaran dan tujuan organisasi telah tercapai. Lemahnya pengendalian internal dalam penyelenggaraan pemerintahan daerah merupakan salah satu penyebab terjadinya ketidakefisienan dan ketidakefektifan penyelenggaraan pemerintahan daerah dan tentunya berdampak pada pemborosan anggaran dan keuangan daerah. villa kotabunga kolam renang Masih menjadi tanda tanya besar di kalangan profesi audit internal mengenai sejauh mana peran serta dari fungsi pengawasan termasuk para pejabat pengawas yang berada di lingkungan fungsi pengawasan atau inspektorat daerah, baik tingkat provinsi, kabupaten, maupun kota. Audit internal pemerintah (Inspektorat) sebagai whistleblower harus mampu mengungkap semua temuannya mulai dari korupsi, fraud, perbuatan melanggar perudang-undangan atau perpajakan, perbuatan yang dapat menimbulkan kerugian finasial atau non finansial, pelanggaran prosedur operasi standar (SOP), pelanggaran etika tanpa ada rasa takut untuk mutasi jabatan, sehingga menghasilkan pelaporan yang berdampak pada kualitas audit. Salah satu penyebab kegagalan auditor internal dalam mendeteksi kecurangan ini adalah rendahnya profesionalisme dan independensi yang dapat mengakibatkan rendahnya kualitas audit. Penelitian yang dilakukan oleh Faisal dkk (2012) mengenai profesionalisme terhadap kualitas audit, hasilnya menunjukkan bahwa profesionalisme tidak berpengaruh signifikan terhadap kualitas audit secara parsial. Sedangkan penelitian yang dilakukan Angge dan Afridian (2012), hasilnya menunjukan bahwa independensi berpengaruh secara signifikan. Hasil ini bertentangan dengan hasil penelitian Faisal (2012) dimana independensi tidak berpengaruh terhadap kualitas audit. Faisal menunjukan bahwa kualitas audit tidak akan dipengaruhi oleh independensi auditor dalam menyelesaikan laporan audit. Hal ini dapat terjadi karena sistem pelaporan keuangan di institusi yang menjadi objek penelitian telah cukup baik, sehingga kualitas audit tidak terlalu berpengaruh terhadap kualitas audit. Tujuan Penelitian ini adalah: pertama, untuk mengetahui serta menganalisis pengaruh Profesionalisme dan Independensi Auditor Internal secara simultan terhadap kualitas audit pada Inspektorat Provinsi Jawa Barat. Kedua, untuk mengetahui serta menganalisis pengaruh Profesionalisme dan Independensi Auditor Internal secara parsial terhadap kualitas audit pada Inspektorat Provinsi Jawa Barat DOI: 10.15408/etk.v13i2.1886 Faculty of Economic and Business 2015-08-31 Peer-reviewed Article application/pdf http://journal.uinjkt.ac.id/index.php/etikonomi/article/view/1886 10.15408/etk.v13i2.1886 ETIKONOMI; Vol. 13, No. 2, October 2014 en Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access). oai:ojs.localhost:article/1887 2015-10-16T17:02:32Z etikonomi:ART PENGARUH PASAR SAHAM DUNIA TERHADAP PASAR SAHAM INDONESIA Adityara, Elvin; Syarif Hidayatullah State Islamic University of Jakarta granger causality; VAR; global stock markets; Indonesian stock markets This research was intended to analyze the causality of the global stock markets to Indonesian stock market. The variables of this research were used stock price indices from nine countries. This research using Granger Causality and VAR from 2004 up to 2010. USA, Japan, and England were selected because those countries had strong economics. The results, there are causality Granger among the global stock markets to Indonesian stock market.The global stock markets that has bi-directional causality were Australian stock market, England stock market, Singapore stock market, and Philipine stock market. Meanwhile, the global stock markets that has uni-directional causality were Japan stock market, USA stock market, Hongkong stock market, and Malaysia stock market.DOI: 10.15408/etk.v11i2.1887 Faculty of Economic and Business 2015-09-01 Peer-reviewed Article application/pdf http://journal.uinjkt.ac.id/index.php/etikonomi/article/view/1887 10.15408/etk.v11i2.1887 ETIKONOMI; Vol. 11, No. 2, October 2012 en Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access). oai:ojs.localhost:article/1888 2015-10-16T17:04:51Z etikonomi:ART PENGARUH INDEKS REGIONAL TERHADAP JAKARTA ISLAMIC INDEX (JII) Pratama, Yoghi Citra; DPP Ikatan Ahli Ekonomi Islam Indonesia JII; IHSG; Dow Jones; Nikkei; VECM The objectives of this study are to analyze the influence of IHSG, Dowjones, and Nikkei to JII. The data used in this study are monthly time series data from January 2006 – May 2012. Those data are JII, IHSG, Dowjones Index and Nikkei Index. Research method used in this study is Vector Error Correction Model (VECM). The cointegration test indicates that among research variables there is long term equilibrium and simultaneous relationship. The Empirical result of Impulse Response Function shown that the effect of IHSG, DowJones and Nikkei to JII are negative. The result on variance decomposition test had shown that the most effect of JII shock is influenced by JII itself. It can be conclude that Islamic Capital Market is more stable from the external shock rather than the conventional one.DOI: 10.15408/etk.v11i2.1888 Faculty of Economic and Business 2015-09-01 Peerreviewed Article application/pdf http://journal.uinjkt.ac.id/index.php/etikonomi/article/view/1888 10.15408/etk.v11i2.1888 ETIKONOMI; Vol. 11, No. 2, October 2012 en Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access). oai:ojs.localhost:article/1889 2015-10-16T21:35:47Z etikonomi:ART IMPLEMENTASI GOOD CORPORATE GOVERNANCE SEBAGAI UPAYA MEMINIMALKAN EKSPROPRIASI DALAM MENINGKATKAN KINERJA PERUSAHAAN Rinaldo, Dito; University of Padjajaran GCG; panel data regression; expropriation; performance The aim of this research is to analyze does good corporate governance mechanism had a good function in order to solve the agents problem in Indonesia such as the ekspropriation to minority share holders through panel data regression. The result of this research is institutional and managerial ownership had a positive influence to MLO but not to NPM. Meanwhile, the institutional ownership had a negative influence to PP, this result has a justification that there had been an expropriation in the company. The managerial ownership variable had a positive influence to PP, this result shown that the debt establishment had pushed the company to incrase the income for paying the fixed cost such as interest. DOI: 10.15408/etk.v11i2.1889 Faculty of Economic and Business 2015-09-01 Peer-reviewed Article application/pdf http://journal.uinjkt.ac.id/index.php/etikonomi/article/view/1889 10.15408/etk.v11i2.1889 ETIKONOMI; Vol. 11, No. 2, October 2012 en http://journal.uinjkt.ac.id/index.php/etikonomi/article/downloadSuppFile/1889/3789 Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access). oai:ojs.localhost:article/1891 2015-10-16T21:37:12Z etikonomi:ART DAMPAK IMPOR DAN EKSPOR JAGUNG TERHADAP PRODUKTIVITAS JAGUNG DI INDONESIA Utomo, Susilo; University of Sahid Jakarta export; import; corn productivity; 2 SLS The aim of this research is to analyze the impact of corn’s net export to the corn productivity in Indonesia. This research used the quantitative methods with two stage least square method. In this research, the statistical criteria to validate the econometric model predicted value were using root means square errors (RMSE), root means squares percent error (RMSPE) and theil’s inequality coefficient (U). The result shown that domestic corn price, world corn price, and exchange rate influence to corn export and impor in Indonesia. The corn export and import value give an influence to corn productivity in IndonesiaDOI: 10.15408/etk.v11i2.1891 Faculty of Economic and Business 2015-09-01 Peer-reviewed Article application/pdf http://journal.uinjkt.ac.id/index.php/etikonomi/article/view/1891 10.15408/etk.v11i2.1891 ETIKONOMI; Vol. 11, No. 2, October 2012 en Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access). oai:ojs.localhost:article/1892 2015-10-16T21:38:21Z etikonomi:ART ANALISIS SEKTOR KEUANGAN TERHADAP PERTUMBUHAN EKONOMI REGIONAL DI WILAYAH JAWA: PENDEKATAN MODEL LEVINE Baroroh, Utami; International Islamic University of Malaysia regional economic growth; levine model; panel data regression The objectives of this study are to analyze the influence of financial development to economic regional growth on Jawa region, using panel of province-level data on Jawa region for the period 2005-2010. The analysis method that used on this paper is panel data regression. The empirical results shown that financial asset and financial credit had a positive influence to economic regional growth on Jawa region, meanwhile third party fund had negative influence to economic regional growth on Jawa region. The other result shown that individual effect from fixed effect model showed that DKI Jakarta, Banten and East Jawa have potential as the centre of economic growthDOI: 10.15408/etk.v11i2.1892 Faculty of Economic and Business 2015-09-01 Peer-reviewed Article application/pdf http://journal.uinjkt.ac.id/index.php/etikonomi/article/view/1892 10.15408/etk.v11i2.1892 ETIKONOMI; Vol. 11, No. 2, October 2012 en Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access). oai:ojs.localhost:article/1893 2015-10-16T21:40:19Z etikonomi:ART PENENTUAN SEKTOR UNGGULAN PEREKONOMIAN WILAYAH KABUPATEN BONE BOLANGO DENGAN PENDEKATAN SEKTOR PEMBENTUK PDRB Amalia, Fitri; Ikatan Sarjana Ekonomi Indonesia location quotient (LQ); shift share analysis; growth; leading sector Economic growth and its process are the main condition for the sustainability of the regional economic development. Because of the continuing population growth means economic needs also increase so that additional revenue required each year. This research is focused to determine the regional leading sector of Bone Bolango as the information and considerations in planning economic development. Location Quotient (LQ) and Shift Share are tools of analysis. Location Quotient analysis indicates agriculture, manufacture, finance, leasing and corporate services are base sectors in the Bone Bolango district. Shift Share analysis indicates that the competitive sectors are finance, leasing and corporate services. The results was indicate that the leading sector with the criteria developed, base, and competitive is finance and services sectorDOI: 10.15408/etk.v11i2.1893 Faculty of Economic and Business 2015-09-01 Peer-reviewed Article application/pdf http://journal.uinjkt.ac.id/index.php/etikonomi/article/view/1893 10.15408/etk.v11i2.1893 ETIKONOMI; Vol. 11, No. 2, October 2012 en Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access). oai:ojs.localhost:article/1898 2015-10-16T21:43:52Z etikonomi:ART PENGUKURAN PEMILIHAN SAHAM DAN PENETAPAN WAKTU MENGGUNAKAN MODEL TREYNOR-MAZUY PADA REKSADANA SYARIAH DI INDONESIA Anita, Anita; University of Padjajaran Treynor-Mazuy’s model; sharia mutual funds; stock selection; market timing ability; ARCH This research aims is to evaluate performance of sharia mutual fund in Indonesia by assessing investment manager’s ability and by inserting public information for considering investment in capital market. This research uses Treynor-Mazuy’s model that is in turn developed by Ferson-Walther’s model for conditional version. The statistic method to test on this study are Multiple Regression and Autoregressive Conditional Heteroscedasticity (ARCH). Based on examination result of two sharia equity mutual fund data shows that stock selection ability of investment manager give a positive contribution to the fund returns, while market timing ability give a negative contribution to fund returns. , and public information that is relied on in making decision for investment of Sharia capital market is information about changes of exchange rate.DOI: 10.15408/etk.v12i1.1898 Faculty of Economic and Business 2015-09-01 Peer-reviewed Article application/pdf http://journal.uinjkt.ac.id/index.php/etikonomi/article/view/1898 10.15408/etk.v12i1.1898 ETIKONOMI; Vol. 12, No. 1, April 2013 en Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access). oai:ojs.localhost:article/1900 2015-10-16T21:45:59Z etikonomi:ART PENGUKURAN KINERJA PERBANKAN SYARIAH DENGAN PENDEKATAN BALANCE SCORECARD Huda, Nurul; University of Yarsi Sabrina, Ivo; STAIN Bukit Tinggi Zain, Efendy; University of Yarsi Islamic banking; performance; balanced scorecard The aim of this research is to measure the performance of Islamic banking using balance scorecard. Performance of Islamic Banking is seen with the Balanced Scorecard is used there are four perspectives, namely: finance, banking / internal business perspective, learning and growth, however in this study used only three perspektif , minus the customer's perspective. The third perspective is transformed into the five components of performance measurement variable Banking. The result of this research is learning and growth perspective for shariah compliance, legal, and institution has a very good score. For fundraising, financing performance and services for Islamic banking shariah compliance perspective has a good score. From financial report and social legitimacy has a good scoreDOI: 10.15408/etk.v12i1.1900 Faculty of Economic and Business 2015-09-01 Peer-reviewed Article application/pdf http://journal.uinjkt.ac.id/index.php/etikonomi/article/view/1900 10.15408/etk.v12i1.1900 ETIKONOMI; Vol. 12, No. 1, April 2013 en Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access). oai:ojs.localhost:article/1902 2015-10-16T21:47:13Z etikonomi:ART KETERKAITAN TEORI SIKLUS HIDUP KEUANGAN DALAM KEBIJAKAN DIVIDEN: STUDI PADA SEKTOR EKONOMI YANG LISTING DI BEI Imayanti, Meuthia Hapsari; Syarif Hidayatullah State Islamic University of Jakarta financial life cycle theory; dividend policy; binary logistic The purpose of this study is to analyze the linkage of financial life cycle theory to dividend policy. This study is using control variables consisting of Leverage, Return on Asset, Size and Asset Growth Rate. The data used in this study are the data in the sectors of primary and secondary market at Indonesia Capital Market (BEI). This study uses Binary Logistic Method. The factors that affect Dividend Policy in developed stock market seem to apply for this emerging market. Factor such as changes Size and ROA have positive effects on the probability of changes dividend. But, only Size has negative effects on the probability of omitting dividends. This research found that Financial Life Cycle difficult to seen in Indonesia, especially when the crisis is going onDOI: 10.15408/etk.v12i1.1902 Faculty of Economic and Business 2015-09-01 Peer-reviewed Article application/pdf application/pdf http://journal.uinjkt.ac.id/index.php/etikonomi/article/view/1902 10.15408/etk.v12i1.1902 ETIKONOMI; Vol. 12, No. 1, April 2013 en Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access). oai:ojs.localhost:article/1904 2015-10-16T21:48:56Z etikonomi:ART PENGARUH POSISI KAS, RASIO UTANG TERHADAP EKUITAS,DAN POTENSI PERTUMBUHAN TERHADAP RASIO PEMBAGIAN DIVIDEN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI Indayani, Indayani; University of Syiah Kuala Yahya, M Nur; University of Syiah Kuala dividend payout ratio; cash position; debt to equity ratio; growth’s potential; regression The aim of this study is to determine and examine the influence of cash position, debt to equity ratio, and growth potential to the dividend payout ratio of companies listed in Indonesia Stock Exchange (BEI). The analysis method of the data used to test the hypothesis is the multiple linear regressions. The test result showed that simultaneous cash position, debt to equity ratio, and growth potential did not significantly influence the dividend payout ratio at manufacturing companies listed on the BEI. The test results showed that only partially variable cash position that significantly influence the dividend payout ratio of companies listed on the Stock Exchange, while variable debt to equity ratio, and growth potential does not affect the dividend payout ratio of companies listed on the BEIDOI: 10.15408/etk.v12i1.1904 Faculty of Economic and Business 2015-09-01 Peerreviewed Article application/pdf http://journal.uinjkt.ac.id/index.php/etikonomi/article/view/1904 10.15408/etk.v12i1.1904 ETIKONOMI; Vol. 12, No. 1, April 2013 en Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access). oai:ojs.localhost:article/1905 2015-10-16T21:51:18Z etikonomi:ART MANAJEMEN LABA AKRUAL DAN RIIL SEBELUM DAN SETELAH ADOPSI WAJIB IFRS DI UNI EROPA Senjani, Yayu Putri; Ikatan Akuntan Indonesia accrual earning; real earning; IFRS; paired-sample t-test This study aims to provide empirical evidence on earnings management practices in the Europe Union in three years before and after the mandatory IFRS adoption. Earning management practices what are observed is accrual earnings management (the level of discretionary accruals) and real earnings management (abnormal cash flow from operation and abnormal production costs). Data is retrieved from OSIRIS database by using the purposive sampling method and was tested with paired sample t-test. The results showed empirically that there is no difference between accrual and real earnings management in the period before and after the mandatory IFRS adoption. Other results also showed that accruals and real earnings management are positively correlate for abnormal production costs after the mandatory IFRS adoptionDOI: 10.15408/etk.v12i1.1905 Faculty of Economic and Business 2015-09-01 Peer-reviewed Article application/pdf http://journal.uinjkt.ac.id/index.php/etikonomi/article/view/1905 10.15408/etk.v12i1.1905 ETIKONOMI; Vol. 12, No. 1, April 2013 en Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access). oai:ojs.localhost:article/1907 2015-10-16T21:53:15Z etikonomi:ART PENGARUH KUALITAS PELAYANAN SDM BANK SYARIAH TERHADAP KEPUASAN NASABAH: STUDI PADA BPRS BERKAH RAMADHAN Hermanto, Hermanto; University of Muhammadiyah Prof Dr Hamka service quality; customer satisfaction; multiple regression The purpose of this study was to observe the effect of the quality of human resource services of Islamic banks on customer satisfaction. The analysis technique used in this study is the multiple linear regression method. Data collection in this study combines the questionnaires and interviews. The sampling technique used in this study is accidental sampling method. The results show that there is a quality of the human resources of Islamic banks have an influence on the level of customer satisfaction either partially or simultaneously. While partially, only guarantees only variable that has a significant effect. This shows that it is necessary to improve the quality of service in the SRB Blessings of Ramadan in improving customer satisfactionDOI: 10.15408/etk.v12i1.1907 Faculty of Economic and Business 2015-09-01 Peer-reviewed Article application/pdf http://journal.uinjkt.ac.id/index.php/etikonomi/article/view/1907 10.15408/etk.v12i1.1907 ETIKONOMI; Vol. 12, No. 1, April 2013 en Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access). oai:ojs.localhost:article/1911 2015-10-16T22:14:48Z etikonomi:ART HUBUNGAN E-BANKING DALAM MENINGKATKAN CITRA PRODUK TABUNGAN iB PLUS DAN KARTU BNI SYARIAH Daliyanik, Prapti; DPP Ikatan Ahli Ekonomi Islam Indonesia (IAEI) e-banking; product image; correlation The aim of this research is to analyze the correlation between e-banking to the images increasing of iB plus saving product and BNI Syariah card. And also to the customer’s perception of e-banking services on iB plus saving product and BNI Syariah card. The analysis method that used in this research is correlation analysis. The correlation between e-banking service on image product increasing is about 0,583 or 58,3%. It means that between e-banking services (based on customer’s perception) and image product increasing of iB plus product and BNI Syariah card has an average correlation.DOI: 10.15408/etk.v12i2.1911 Faculty of Economic and Business 2015-09-01 Peer-reviewed Article application/pdf http://journal.uinjkt.ac.id/index.php/etikonomi/article/view/1911 10.15408/etk.v12i2.1911 ETIKONOMI; Vol. 12, No. 2, October 2013 en Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access). oai:ojs.localhost:article/1912 2015-10-16T22:16:09Z etikonomi:ART PENGARUH PROGRAM KOMUNITAS USAHA MIKRO MUAMALAT BERBASIS MASJID (KUM3) BAITULMAAL MUAMALAT TERHADAP PEMBERDAYAAN USAHA MIKRO DI JAKARTA Dewanti, Bidari; Syarif Hidayatullah State Islamic University of Jakarta KUM3 program; micro-business empowerment; paired t-tes The purpose of this study was to determine the effect of the program KUM3 Baitulmaal Muamalat to micro-business empowerment in Jakarta. The analysis technique used in this study was the paired t--test, which analyzes the effect of income mustahik between before and after receiving assistance KUM3 program. Based on test results to determine the effectiveness of income before and after getting the financing done by using different test analysis (paired sample t-test) showed that the correlation between income before and after income is very strong and significant, so that the economic empowerment program KUM3 Baitulmaal Muamalat can be said effective. It shows that the financing provided in order to increase revenues micro traders according to customersDOI: 10.15408/etk.v12i2.1912 Faculty of Economic and Business 2015-09-01 Peer-reviewed Article application/pdf http://journal.uinjkt.ac.id/index.php/etikonomi/article/view/1912 10.15408/etk.v12i2.1912 ETIKONOMI; Vol. 12, No. 2, October 2013 en Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access). oai:ojs.localhost:article/1913 2015-10-16T22:17:46Z etikonomi:ART PENGARUH LAYANAN JEMPUT BOLA PRODUK FUNDING TERHADAP DPK DAN JUMLAH NASABAH: STUDI PADA BPRS ARTHA KARIMAH IRSYADI Triandini, Hendri; University of Muhammadiyah Prof Dr Hamka proactive services; third party funds; dummy variable regression The purpose of this study was to analyze the effect of funding product proactive service to the number of customers. Proactive services is considered as something superior to the BPRS Irsyadi in 2010, because the BUS not familiar with this system. But apparently once held more detailed testing using hypothesis testing and regression test dummy variables, the increase in deposits and a significant number of customers, not due to proactive services independently but other factors, the margins, and CAR. However, although the service is proactive not affect independently, the service is likely to proactive services into effect on the increase in deposits and the number of customers independently, if the system is further improved quality, both internal and external factorsDOI: 10.15408/etk.v12i2.1913 Faculty of Economic and Business 2015-09-01 Peer-reviewed Article application/pdf http://journal.uinjkt.ac.id/index.php/etikonomi/article/view/1913 10.15408/etk.v12i2.1913 ETIKONOMI; Vol. 12, No. 2, October 2013 en Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access). oai:ojs.localhost:article/1914 2015-10-16T22:19:28Z etikonomi:ART PENGARUH PENERBITAN OBLIGASI SYARIAH TERHADAP PROFITABILITAS Ramadhani, Ikromi; Forum Silaturahmi Studi Ekonomi Islam (FoSSEI) ROA; ROE; Islamic bond; linier regression The aim of this research is to analyze the impact of Islamic bond issuance to company profitability. The company profitability is measured by return on asset (ROA) and return on equity (ROE). The method analysis that used in this study is simple linier regression with two variable dependent i.e. ROA and ROE, and one variable independent such as Islamic bonds issuance. The result showed that there is no influence on Islamic bond issuance to profitability in company that listed in Indonesian Capital Market. The reason of this result is because there is no direct impact on Islamic bonds issuance on company’s profitability. The Islamic bonds issuance had a direct impact on company’s funding for operational activitiesDOI: 10.15408/etk.v12i2.1914 Faculty of Economic and Business 2015-09-01 Peer-reviewed Article application/pdf http://journal.uinjkt.ac.id/index.php/etikonomi/article/view/1914 10.15408/etk.v12i2.1914 ETIKONOMI; Vol. 12, No. 2, October 2013 en Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access). oai:ojs.localhost:article/1915 2015-10-16T22:20:36Z etikonomi:ART ANALISIS KELAYAKAN EKONOMI DAN KEUANGAN USAHA IKAN LELE ASAP DI PEKANBARU Nasarudin, Indo Yama; University of Padjajaran feasibility analysis; smoked catfish; economic performance This research is to analyze the feasibility of economic and financial on smoked catfish business in Pekanbaru. The methods analysis that used in this research are B/C ratio, NPV, payback period, profitability index, and IRR. Economic Performance for business of smoked lele fish was very good for marketing aspect and good enough for production, management and human resource aspect. While seen from finance aspect assess the Benefit cost ratio (BCR) equal to 1,39, Value of Payback Period is 2,44 years, below time specified 10 years. Positive valuable Net Present Value equal is Rp 739.508.134, Value of profitability index equal to 6,35. Rate of return (IRR) equal to 53,09% Pursuant to measurement financial as a whole indicate that the effort competent poultry to be continued.DOI: 10.15408/etk.v12i2.1915 Faculty of Economic and Business 2015-09-01 Peer-reviewed Article application/pdf http://journal.uinjkt.ac.id/index.php/etikonomi/article/view/1915 10.15408/etk.v12i2.1915 ETIKONOMI; Vol. 12, No. 2, October 2013 en Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access). oai:ojs.localhost:article/1916 2015-10-16T22:21:46Z etikonomi:ART THE INFLUENCE OF MARKETING PUBLIC RELATION AND SERVICE QUALITY ON CORPORATE IMAGE THROUGH PUBLIC OPINION: STUDIES AT MANDIRI BANK Suciyati, Vera; Syarif Hidayatullah State Islamic University of Jakarta corporate image; public relation; public opinion; path analysis This research aims to analyze the influence of marketing public relation and service quality at Bank Mandiri on corporate image through public. Convenience sampling method has been selected in order to obtain the data in this study. The analysis method that used was the path analysis. The research result had shown that: marketing public relation and service quality have significant influence simultaneously and partially on public opinion on the first structure equation. The second structure equation shows that: marketing public relation, service quality had significant influence simultaneously on corporate image. The service quality have not partially the quality of service have not influence significant partially on corporate, but variable marketing and public relation have partially influential public opinion influence significant partially on corporate image.DOI: 10.15408/etk.v12i2.1916 Faculty of Economic and Business 2015-09-01 Peer-reviewed Article application/pdf http://journal.uinjkt.ac.id/index.php/etikonomi/article/view/1916 10.15408/etk.v12i2.1916 ETIKONOMI; Vol. 12, No. 2, October 2013 en Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access). oai:ojs.localhost:article/2214 2015-11-29T08:19:25Z etikonomi:ART PENGARUH PENDIDIKAN dan PELATIHAN, KEPEMIMPINAN, MOTIVASI KERJA TERHADAP KINERJA KARYAWAN di PT JASA KONSTRUKSI JAKARTA Supriyadi, Lili; Syarif Hidayatullah State Islamic University of Jakarta training; education; leadership; motivation; performance The aim of this research is to discover the impact of training, leadership, motivation to employees’ performance (study at PT. Jasa Konstruksi Jakarta). This research was carried out by doing survey to 95 employees at PT. Jasa Konstruksi Jakarta. The sampling technique used in the research was purposive sampling with data examination technique that covered the validaty test with factor analysis, reliability test by Alpha Cronbach. Classical assumption test, multiple linear regression analysis, t test were taken to prove research hypothesis. After the collected data which was tested its validity and reliability by factor analysis method and Alpha Cronbach was done the data was stated as a valid and reliable data. The result of the analysis indicated that: training gives positive impact to employees’ performance, leadership gives positive impact to employees’ performance, and motivation give positive Impact to employees’ performance Faculty of Economic and Business 2016-01-14 Peer-reviewed Article http://journal.uinjkt.ac.id/index.php/etikonomi/article/view/2214 10.15408/etk.v14i1.2214 ETIKONOMI; Vol. 14, No. 1, April 2015 en Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access). oai:ojs.localhost:article/2259 2017-10-14T04:16:33Z etikonomi:ART Upaya Meningkatkan Niat Pembelian Produk Ramah Lingkungan Melalui Nilai, Risiko, dan Kepercayaan Terhadap Produk Hijau Waskito, Jati; Universitas Muhammadiyah Surakarta value; risk; trust; consumer’s willingness Efforts to Improve the Intention of Purchasing Eco-Friendly Products Through Value, Risk, and Trust on Green ProductsThis study aims to analyze the public perception of value, risk, and trust of green products and developing green marketing model by considering the environmental friendliness of the product, the perception of the value of products, and the risk of products to enhance the consumer's intention to purchase green products. This research used 292 respondents as a sample research. Using a structural equations mode, this research found that the public reward and risk products significantly influence consumers' willingness to buy green products. While the trust is not able to increase green purchasing their desires, and cannot be moderating appreciation green value and green risk to increase green purchasing greenDOI: 10.15408/etk.v14i1.2259 Faculty of Economic and Business 2016-01-14 Peer-reviewed Article application/pdf http://journal.uinjkt.ac.id/index.php/etikonomi/article/view/2259 10.15408/etk.v14i1.2259 ETIKONOMI; Vol. 14, No. 1, April 2015 en Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access). oai:ojs.localhost:article/2261 2017-10-14T04:17:37Z etikonomi:ART Pengaruh Kebijakan Pemisahan Terhadap Laba Pada Bank BNI Syariah Ramdani, Andreyanto; Universitas Prof Dr Hamka spin off; profit; regression; third party fund; BOPO The Impact of Spin-Off Policy on Profitability in Bank of BNI ShariaThe purpose of this paper is to analyze whether the spin-off policy which is based on law no. 21 in 2008 had an influence on profit of Bank of BNI Syariah period 2007-2015. This study uses multiple regressions using dummy equation to analyze the effect of the spin-off policy to profit at Bank of BNI Syariah. The variable used is a dummy variable spin-off, as well as put some internal factors such Third Party Fund, BOPO. The results shows that the dummy variable spin off and BOPO have an influence on the amount of profit and DPK has no effect on the amount of earnings at Bank of BNI Syariah. These results shown that the spin-off policy BNI Syariah done rightDOI: 10.15408/etk.v14i1.2261 Faculty of Economic and Business 2016-01-14 Peer-reviewed Article application/pdf http://journal.uinjkt.ac.id/index.php/etikonomi/article/view/2261 10.15408/etk.v14i1.2261 ETIKONOMI; Vol. 14, No. 1, April 2015 en Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access). oai:ojs.localhost:article/2262 2017-10-14T04:19:41Z etikonomi:ART Pengaruh Komitmen Organisasi, Penghargaan dan Kepuasan Kerja Terhadap Perputaran Karyawan Pada Perbankan Syariah di Kota BATAM Adi, Ahmad Zulva; Universitas Batam Ratnasari, Sri Langgeng; Universitas Batam turn-over intention; path analysis; work satisfaction The Effect of Organization Commitment, Reward, and Work Satisfaction to Turnover in Islamic Banking at BatamThis study aims to analyze the effect of organizational commitment, reward to turn-over intention through work satisfaction variable and to analyze the most affective variable on turn-over intention. The method that used on this study is path analysis. According to the analysis, it is concluded as the followings: organizational commitment has effect on work satisfaction, reward has effect on work satisfaction, work satisfaction has effect on turnover intention, organizational commitment has a effect on turnover intention, reward has a effect on turnover intention, organizational commitment has a effect on turnover intention through work satisfaction, reward has a effect on turnover intention through work satisfaction.DOI: 10.15408/etk.v14i1.2262 Faculty of Economic and Business 2016-01-14 Peer-reviewed Article application/pdf http://journal.uinjkt.ac.id/index.php/etikonomi/article/view/2262 10.15408/etk.v14i1.2262 ETIKONOMI; Vol. 14, No. 1, April 2015 en Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access). oai:ojs.localhost:article/2263 2017-10-14T04:23:35Z etikonomi:ART Optimalisasi Peran Modal Intelektual Terhadap Kinerja Karyawan Helmiatin, H; Universitas Terbuka intellectual capital; performance; SEM Optimalization of Intelectual Capital to Employee's PerformanceThe aim of this study is to obtain information on the role of intellectual capital on employee performance at Indonesia Open University. Structural Equation Model (SEM) with PLS were used to analyzed data. Result showed that human capital does not affect the performance of employees significantly, while customer capital and structural capital significantly influence employee performance. Performance can be measured by various methods, intellectual capital is not to measure the intrinsic factor of human performance, but rather to look at the preference of the operational activities of human resources in the organization and to increase the value of the organization, which in turn satisfy StakeholdersDOI: 10.15408/etk.v14i1.2263 Faculty of Economic and Business 2016-01-14 Peer-reviewed Article application/pdf http://journal.uinjkt.ac.id/index.php/etikonomi/article/view/2263 10.15408/etk.v14i1.2263 ETIKONOMI; Vol. 14, No. 1, April 2015 en Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access). oai:ojs.localhost:article/2264 2017-10-14T04:26:21Z etikonomi:ART Pengaruh Rekening Dormant dan Dana Pihak Ketiga Terhadap Laba Bank di Bank Syariah Mandiri Khoirunnisa, K.; Universitas Muhammadiyah Prof Dr Hamka dormant accounts; third party funds; profits; regression The Effect of Dormant Accounts and Deposit Funds to Bank's Profits in Bank of Sharia MandiriThe purpose of this research is to analyze the effect’s dormant accounts and the amount of third party funds (DPK) to the bank's profit in Bank of Sharia Mandiri. The analysis of the data used in this research is a method of multiple linear regression with the dependent variable is profit and the independent variables are dormant account and third party funds. The result shows that the dormant account didn’t have an effect on bank’s profit. Otherwise, the third party funds/deposit funds has an effect of bank’s profit. This result imply that bank should reduce the dormant account, if there is a decreasing in dormant account there will be an increasing too in third party funds, and if the third party funds is increasing the bank’s profit will be also increasingDOI: 10.15408/etk.v14i1.2264 Faculty of Economic and Business 2016-01-14 Peer-reviewed Article application/pdf http://journal.uinjkt.ac.id/index.php/etikonomi/article/view/2264 10.15408/etk.v14i1.2264 ETIKONOMI; Vol. 14, No. 1, April 2015 en Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access). oai:ojs.localhost:article/2265 2017-10-14T04:25:11Z etikonomi:ART Pengaruh Sistem Manajemen Mutu ISO 9001:2008 dan Partisipasi Penyusunan Anggaran Terhadap Kinerja Manajerial Umiyati, U.; Syarif Hidayatullah State Islamic University of Jakarta quality management system; budget participation; managerial performance The Effect of Quality Management System ISO 9001: 2008 and Budget Participation on Managerial PerformanceThe objective of this research is to analyze and to prove empirical evidence regarding with the influence of the application of quality management system of ISO 9001:2008 and the budget participation towards the improvement of managerial performance in State Islamic University (UIN) Syarif Hidayatullah Jakarta. The technique that used in this research is multiple linier regression. The result of this research proves the hypothesis build up before this research, that there significant influence between quality management system of ISO 9001:2008 and the budget participation towards the managerial performance, both through parameter test and simultaneous test. It shows that the application of quality system management ISO 9001:2008 and the budget participation done by State Islamic University (UIN) Syarif Hidayatullah Jakarta, influence the improvement of its managerial performanceDOI: 10.15408/etk.v14i1.2265 Faculty of Economic and Business 2016-01-14 Peer-reviewed Article application/pdf http://journal.uinjkt.ac.id/index.php/etikonomi/article/view/2265 10.15408/etk.v14i1.2265 ETIKONOMI; Vol. 14, No. 1, April 2015 en Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access). oai:ojs.localhost:article/2266 2016-02-02T18:59:42Z etikonomi:ART Front Matter Matter, Front; Syarif Hidayatullah State Islamic University of Jakarta DOI: 10.15408/etk.v14i1.2266 Faculty of Economic and Business 2016-01-14 Peer-reviewed Article application/pdf http://journal.uinjkt.ac.id/index.php/etikonomi/article/view/2266 10.15408/etk.v14i1.2266 ETIKONOMI; Vol. 14, No. 1, April 2015 en Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access). oai:ojs.localhost:article/2267 2016-02-02T19:01:04Z etikonomi:ART Back Matter Matter, Back; Syarif Hidayatullah State Islamic University of Jakarta DOI: 10.15408/etk.v14i1.2267 Faculty of Economic and Business 2016-01-14 Peerreviewed Article application/pdf http://journal.uinjkt.ac.id/index.php/etikonomi/article/view/2267 10.15408/etk.v14i1.2267 ETIKONOMI; Vol. 14, No. 1, April 2015 en Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access). oai:ojs.localhost:article/2268 2016-05-28T19:51:23Z etikonomi:ART Potensi Kebangkrutan Pada Sektor Perbankan Syariah Untuk Menghadapi Perubahan Lingkungan Bisnis Ihsan, Dwi Nuraini; Syarif Hidayatullah State Islamic University of Jakarta Kartika, Sharfina Putri; Syarif Hidayatullah State Islamic University of Jakarta Islamic bank; bankruptcy; RGEC; altman z-score Potential Bankruptcy On Islamic Banking Sector Facing Business Environmental Changes This research aims is to evaluate the soundness of Islamic banks and to predict the bankruptcy potency from the Islamic banks. The methods that used on this paper are RGEC method and the modified altman z-score analysis. The RGEC is represents by NPF, LR, risk profile, ROA, NCOM, and CAR. The altman z-score is represents by the ratio of networking capital to total asset, retained earning to total asset, earning before interest and tax to total asset, and book value of equity to book value of debt. The result shown that the Islamic bank’s soundness used RGEC methods is fit into healthy category in 2010-2014 periods. The altman z-score also show that the Islamic banks fit into safe zone in 2010-2014 periods.DOI: 10.15408/etk.v14i2.2268 Faculty of Economic and Business 2016-01-14 Peer-reviewed Article application/pdf http://journal.uinjkt.ac.id/index.php/etikonomi/article/view/2268 10.15408/etk.v14i2.2268 ETIKONOMI; Vol. 14, No. 2, Oktober 2015 en Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access). oai:ojs.localhost:article/2269 2016-05-28T19:52:31Z etikonomi:ART Distorsi Pasar Dalam Proses Transaksi Sekuritas Syariah di Pasar Sekunder Gusniarti, Gusniarti; Universitas Muhammadiyah Prof. DR. HAMKA market distortion; jurisprudence; Islamic economics; transaction Market Distortion on Securties Transaction Process in Secondary MarketMarket distortion is aaberration which causes an imbalance and injustice on the market to be avoided. This study aims to learn more about other forms of distortions such as tadlis, gharar, maysir, ihtikar and bay 'najasy and to recognize its form at the process of transaction in the Islamic capital market, especially the secondary market so that the process securities transactions sharia truly reflects the activity of sharia economic transactions which has values of brotherhood, mutual interest, morality, the orientation of the hereafter and no exploitation. The approach taken is the approach of Jurisprudence and Islamic economics. Results of this study will deepen understanding and clarify the forms of distortion at the transactions in the secondary market so that it can be avoided as much as possible where the transaction finally truly reflect Islamic sharia securities transactions in the capital market.DOI: 10.15408/etk.v14i2.2269 Faculty of Economic and Business 2016-01-14 Peer-reviewed Article application/pdf http://journal.uinjkt.ac.id/index.php/etikonomi/article/view/2269 10.15408/etk.v14i2.2269 ETIKONOMI; Vol. 14, No. 2, Oktober 2015 en Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access). oai:ojs.localhost:article/2270 2016-05-28T19:53:38Z etikonomi:ART Konsep Rate of Profit dan Stabilitas Ekonomi Perbankan Syariah Supriyanto, Trisiladi; Universitas Muhammadiyah Prof. Dr. Hamka rate of profit; stability; equitable distribution of income The Rate of Profit Concept and Economic Stability in Islamic BanksThis study aims to find the concept of rate of profit on Islamic banking that can create economic justice. Rate of profit that creates economic justice can be achieved through its role in maintaining the stability of the financial system in which there is an equitable distribution of income and wealth. To determine the role of the rate of profit as the basis of the sharing system implemented in the Islamic financial system, we can see the connection of rate of profit in creating financial stability, especially in the asset-liability management of financial institutions that generate a stable net income or the rate of profit that is not affected by the ups and downs of the market risk factors including indirect effect on interest rates. Futhermore, Islamic financial stability can be seen from the role of the rate of profit on the stability of the Islamic financial assets that are measured from the Islamic financial asset price volatilityDOI: 10.15408/etk.v14i2.2270 Faculty of Economic and Business 2016-01-14 Peer-reviewed Article application/pdf http://journal.uinjkt.ac.id/index.php/etikonomi/article/view/2270 10.15408/etk.v14i2.2270 ETIKONOMI; Vol. 14, No. 2, Oktober 2015 en Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access). oai:ojs.localhost:article/2271 2016-05-28T19:55:04Z etikonomi:ART Kajian Strategi Pemberdayaan UMKM Dalam Menghadapi Perdagangan Bebas Kawasan ASEAN (Studi Kasus Kampung Batik Laweyan) Setyanto, Alief Rakhman; Universitas Sebelas Maret Samodra, Bhimo Rizky; Universitas Sebelas Maret Pratama, Yogi Pasca UMK; batik laweyan; inovation and social capital The Empowerment Strategy of Micro and Small Enterprise in Facing ASEAN Free Trade (Case Study at Kampung Batik Laweyan)National economics development in Indonesia. Which became priority are micro, small, and medium enterprises. (UMKM ) would become the backbone of the economic society based to reduce the poverty and development bases to broaden economic and would give significant contribution in improving regional economy and national economic resilience. Batik to UMKM laweyan can survive in the current free trade it is required a pattern the right strategy. In the research uses a qualitative methodology with data. Colecction method interview, participant observation and study documentation. Then data analysis technique in this researh using data clecction, the reduction of the data , display data and thr concludion of the data analysis. The results of reaarch sugested that small and medium business UMKM development pattern batik Laweyan with inovation renew the product then applying social capital by multiplying tissues business ecosystem.DOI: 10.15408/etk.v14i2.2271 Faculty of Economic and Business 2016-01-14 Peer-reviewed Article application/pdf http://journal.uinjkt.ac.id/index.php/etikonomi/article/view/2271 10.15408/etk.v14i2.2271 ETIKONOMI; Vol. 14, No. 2, Oktober 2015 en Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access). oai:ojs.localhost:article/2272 2016-05-28T19:55:46Z etikonomi:ART Peran Perbankan Syariah Dalam Mengimplementasikan Keuangan Inklusif di Indonesia Nengsih, Novia; Syarif Hidayatullah State Islamic University of Jakarta Islamic banks; financial inclusion; financial exclusion The Role of Islamic Banks in Financial Inclusion ImplementationThis study aimed to analyze the role of islamic banks in implementing financial inclusion in Indonesia. Financial inclusion is a process to provide formal financial access for the poor and low income people (unbankable people). This study was designed which approached qualitatively and quantitatively (mixed research). The qualitative data analyzed by using Straruss and Corbin’s theory consisted three major steps: open coding, axial coding, and selective coding. Quantitative analyzed by using comparative analysis of financial statements and financial ratio analysis such as CAR, ROA, ROE, NPF, and FDR period of 2010-2014. This study proved that Islamic banking had great potential in implementing financial inclusion, it was indicated by a significant increase in funding and financing since 2010-2014 and results of financial ratio analysis also shows the performance of Islamic banking and financial condition is good.DOI: 10.15408/etk.v14i2.2272 Faculty of Economic and Business 2016-01-14 Peer-reviewed Article application/pdf http://journal.uinjkt.ac.id/index.php/etikonomi/article/view/2272 10.15408/etk.v14i2.2272 ETIKONOMI; Vol. 14, No. 2, Oktober 2015 en Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access). oai:ojs.localhost:article/2273 2016-05-28T19:56:23Z etikonomi:ART Faktor-Faktor Yang Mempengaruhi Profitabilitas Bank Syariah Mawaddah, Nur; Ikatan Mahasiswa Muhammadiyah profitability; path analysis; Islamic banks The Determinant That Affect The Profitability in Islamic BanksThe aim of this study are to analyze the direct effect of financing and net interest margin to return on asset, and indirect effect of financing and net interest margin into return on asset. The independent variables in this study are financing and net interest margin, the dependent variable is return on asset, and intervening variable is non performing financing (NPF). The method that used in this study is path analysis. The result shown that the financing has direct effect to return on asset 2.45% and net interest margin has direct effect to return on asset 6.45%. Non performing financing has direct effect to return on asset 4.32%. Financing has indirect effect to non performing financing 2.77%. Net interest margin has indirect effect on non performing financing 2.77%.DOI: 10.15408/etk.v14i2.2273 Faculty of Economic and Business 2016-01-14 Peer-reviewed Article application/pdf http://journal.uinjkt.ac.id/index.php/etikonomi/article/view/2273 10.15408/etk.v14i2.2273 ETIKONOMI; Vol. 14, No. 2, Oktober 2015 en Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access). oai:ojs.localhost:article/2274 2016-02-02T19:11:44Z etikonomi:ART Front Matter Matter, Front; Syarif Hidayatullah State Islamic University of Jakarta DOI: 10.15408/etk.v14i2.2274 Faculty of Economic and Business 2016-01-14 Peer-reviewed Article application/pdf http://journal.uinjkt.ac.id/index.php/etikonomi/article/view/2274 10.15408/etk.v14i2.2274 ETIKONOMI; Vol. 14, No. 2, Oktober 2015 en Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access). oai:ojs.localhost:article/2275 2016-02-02T19:12:53Z etikonomi:ART Back Matter Matter, Back; Syarif Hidayatullah State Islamic University of Jakarta DOI: 10.15408/etk.v14i2.2275 Faculty of Economic and Business 2016-01-14 Peerreviewed Article application/pdf http://journal.uinjkt.ac.id/index.php/etikonomi/article/view/2275 10.15408/etk.v14i2.2275 ETIKONOMI; Vol. 14, No. 2, Oktober 2015 en Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access). oai:ojs.localhost:article/2410 2017-08-19T05:40:07Z etikonomi:ART The Go-Public Policy and Its Impact to the Indonesian Islamic Bank Soundness Masruroh, Aini; UIN Syarif Hidayatullah Jakarta Siraj, Hasbi; UIN Syarif Hidayatullah Jakarta Sharia Banking; Go Public; Risk-based Bank Rating The needed of big fund inspired the companies to sell a part of its shares in the capital market. One of methods that used is to be a public company (Go-Public). However, for Islamic banking to be a public company is not main choice. At present, Islamic banking that was listing its shares in Indonesian Stock Exchange is one Islamic banking only. In this research described the comparison financial soundness of Islamic banking pre- Go-Public with post- Go-Public. The used of the analysis was the analysis of financial ratios of components contained in RBBR (Risk-based Bank Rating). Comparing between a financial soundness of Islamic banking pre go-public and post go-public used comparison test Paired-sample t test. The financial soundness condition of Islamic banking pre- and post- Go-Public overall changed to a better level. However, based on the result of further tests, showed that Go-Public policy only influenced to capital factor. DOI: 10.15408/etk.v15i1.2410 Faculty of Economic and Business 2016-05-10 Peer-reviewed Article application/pdf http://journal.uinjkt.ac.id/index.php/etikonomi/article/view/2410 10.15408/etk.v15i1.2410 ETIKONOMI; Vol 15, No 1 (2016); 1-18 en Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access). oai:ojs.localhost:article/2837 2017-0819T06:08:27Z etikonomi:ART Determinant of Nokia's Users Loyalties (Case Study on Societies of Air Simpang Village, Ketahun Subdistrict, Bengkulu Utara) Azhar, Andi; Universitas Muhammadiyah Bengkulu Novilia, Novilia; Universitas Muhammadiyah Bengkulu Loyalty; Quality; Price; North Bengkulu This study aimed to analyze the impact of the quality and price perception to the loyalty of Nokia mobile phone users in the Air Simpang Village. Ketahun Subdistrict, Bengkulu Utara. The primary data used in this study was obtained from a questionnaire distributed to 318 people who meet the criteria respondent sample. The results showed that the quality of the product has positive effect on customer loyalty, and price has a positive effect on customer loyalty. Based on regression testing, the independent variable that most influence on customer loyalty of mobile phone users in the Water Village Simpang is the price.DOI: 10.15408/etk.v15i1.2837 Faculty of Economic and Business 2016-05-10 Peer-reviewed Article application/pdf http://journal.uinjkt.ac.id/index.php/etikonomi/article/view/2837 10.15408/etk.v15i1.2837 ETIKONOMI; Vol 15, No 1 (2016); 75-84 in Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access). oai:ojs.localhost:article/4323 2017-03-11T23:07:15Z etikonomi:ART The Impact of Macroeconomic Variables on Sectoral Indices in Indonesia Sutrisno, Bambang; Universitas Muhammadiyah Jakarta macroeconomic variables; sectoral indices; Indonesia stock exchange This study aims to examine the effect of macroeconomic variables on sectoral indices in the Indonesian Stock Exchange. The difference in sensitiveness among sectors is an interesting issue to investigate this relationship in an emerging market, such as Indonesia. This study employs ordinary least square (OLS) as an estimation method with monthly time-series data from January 2005 to December 2014. The results document that the interest rate, inflation rate, and exchange rate simultaneously have a significant effect on sectoral indices in Indonesia. The interest rate partially shows a significant negative influence on all sectors except basic industry and chemical, finance, infrastructure, utilities, and transportation, and miscellaneous industry sectors. The inflation rate partially has no significant effect on all sectors. The exchange rate partially has a significant negative impact on all industries.DOI: 10.15408/etk.v16i1.4323 Faculty of Economic and Business 2017-03-08 Peerreviewed Article application/pdf http://journal.uinjkt.ac.id/index.php/etikonomi/article/view/4323 10.15408/etk.v16i1.4323 ETIKONOMI; Vol 16, No 1 (2017); 71 - 80 en Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access). oai:ojs.localhost:article/3109 2017-08-19T05:47:17Z etikonomi:ART The Impact of ROA, BOPO, and FDR to Indonesian Islamic Bank's Mudharabah Deposit Profit Sharing Harfiah, Laila Mugi; Universitas Jenderal Soedirman Purwati, Atiek Sri; Universitas Jenderal Soedirman Ulfah, Permata; Universitas Jenderal Soedirman Profit Sharing; ROA; BOPO; FDR This study aims to determine the effect of profitability ratio (ROA) the cost-revenue ratio (BOPO) and financing to deposit ratio (FDR) toward profit sharing of time deposit mudharaba in Islamic banking in Indonesia. This research is a quantitative study using heading the entire population of Islamic banks in Indonesia and the sample was selected using purposive sampling method. Samples were obtained at 7 Islamic banks and research data in the form of quarterly reports Islamic Banks 2011-2014 period. The analysis namely with the used is a multiple linear regression analysis. The results of the data analysis showed that ROA, BOPO and FDR significant positive effect on the level of profit sharing of time deposit mudharaba. Is divided in changes in the rise and fall rate for the time deposits mudharaba can be explained 47.9 percent by ROA, BOPO and FDR, while 52.1 percent can be explained by other variables not examinedDOI: 10.15408/etk.v15i1.3109 Faculty of Economic and Business 2016-05-10 Peer-reviewed Article application/pdf http://journal.uinjkt.ac.id/index.php/etikonomi/article/view/3109 10.15408/etk.v15i1.3109 ETIKONOMI; Vol 15, No 1 (2016); 19-30 en Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access). oai:ojs.localhost:article/3110 2017-08-19T05:51:40Z etikonomi:ART How Far Has Our Wakaf Been Researched? Rusydiana, Aam Slamet; SMART Consulting Al Farisi, Salman; SMART Consulting Waqf literatures; Issue; Research on Waqf In practice, waqf in Indonesia faces many hard problems, because commonly known as non-productive waqf. Talking about waqf, it’s not only as religious rituality but also could touch humanity aspect by empowering its potency to maximize public wealth. On the other hand, the research related to waqf is still very lack, but it is very important to do. This study reviews on research around waqf. The study used descriptive statistical analysis based on 100 journal publications related to waqf, both national and international journal. The entire sample journal publications have published last 5 years from 2011 to 2015. Results show that the waqf research is still dominated by the discussion of noncash waqf (62%) then the cash waqf (38%). This gives a general overview for researchers to produce better research related to cash waqf. In addition, comparison of quantitative research methods is still far less than the qualitative approach.DOI: 10.15408/etk.v15i1.3110 Faculty of Economic and Business 2016-05-10 Peer-reviewed Article application/pdf http://journal.uinjkt.ac.id/index.php/etikonomi/article/view/3110 10.15408/etk.v15i1.3110 ETIKONOMI; Vol 15, No 1 (2016); 31-42 en Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access). oai:ojs.localhost:article/3115 2016-05-21T09:48:07Z etikonomi:ART The Impact of Literacy to Shariah Financial Service Preferences Sardiana, Anna; Indonesia Banking School Islamic Financial Literacy; Preferences; Usage of Financial Services The purpose of this study was to determine whether the Islamic financial literacy and the indicator as the knowledge, ability or skills and the confidence have a significant effect together and partially to the preferences of using the Islamic financial services. This type of research is descriptive research, while the method of analysis used in this study is the method of binary logistic regression analysis. The data used is primary data by the method of distributing questionnaires to users and non-users of Islamic financial services in Jakarta spread to the period April to May 2014. The results of this study indicate that Islamic financial literacy significant influence preference use Islamic financial services. In further testing, the knowledge indicator is partially significant toward the preferences of the use of Islamic financial services, as for indicators of ability and confidence does not affect the preferences of the use of Islamic financial servicesDOI: 10.15408/etk.v15i1.3115 Faculty of Economic and Business 2016-05-10 Peer-reviewed Article application/pdf http://journal.uinjkt.ac.id/index.php/etikonomi/article/view/3115 10.15408/etk.v15i1.3115 ETIKONOMI; Vol 15, No 1 (2016); 43-62 en Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access). oai:ojs.localhost:article/3116 2017-08-19T06:01:57Z etikonomi:ART The Impact of Corporate Social Responsibility on Accrual Earnings Management and Real Earnings Management Wulandari, Soliyah; IAIN Sultan Maulana Hasanuddin Banten corporate social responsibility; acrual earnings management; real earnings management This study examines the influence of Corporate Social Responsibility on accrual earnings management and real earnings management. This study using control variables company size, KAP quality, and leverage. Sample of this study Obtained with purposive sampling for all non-financial company listed in the Indonesia Stock Exchange from 2001 to 2012. This study will use the data secondary, such as annual report. Data analysis will perform using multiple regressions. Result show that Corporate Social Responsibility is influence to accrual earnings management. Corporate Social Responsibility is a real influence to both abnormal earnings management of cash flow from operations and abnormal of production costsDOI: 10.15408/etk.v15i1.3116 Faculty of Economic and Business 2016-05-10 Peer-reviewed Article application/pdf http://journal.uinjkt.ac.id/index.php/etikonomi/article/view/3116 10.15408/etk.v15i1.3116 ETIKONOMI; Vol 15, No 1 (2016); 63-74 en Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access). oai:ojs.localhost:article/3140 2016-05-21T09:48:07Z etikonomi:ART Front Cover Cover, Front; Syarif Hidayatullah State Islamic University of Jakarta Front Cover Faculty of Economic and Business 2016-05-10 Peer-reviewed Article application/pdf http://journal.uinjkt.ac.id/index.php/etikonomi/article/view/3140 10.15408/etk.v15i1.3140 ETIKONOMI; Vol 15, No 1 (2016) en Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access). oai:ojs.localhost:article/3228 2016-07-02T09:35:25Z etikonomi:ART Front Matter Matter, Front; Syarif Hidayatullah State Islamic University of Jakarta Front Matter Faculty of Economic and Business 2016-05-10 Peer-reviewed Article application/pdf http://journal.uinjkt.ac.id/index.php/etikonomi/article/view/3228 10.15408/etk.v15i1.3228 ETIKONOMI; Vol 15, No 1 (2016) en Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access). oai:ojs.localhost:article/3244 2017-08-19T04:11:30Z etikonomi:ART Analysis of Leader Member Exchange Santoso, Adi; Universitas Muhammadiyah Ponorogo Suratin, Fitri; Universitas Halu Oleo affection; loyalty; respect; contributions to the profession This research aims to find out how the relationship of superiors and subordinates works or we call it, LEADER MEMBER EXCHANGE (LMX) in another term. The object of this research is an Integrated Nursing Home for Impaired Speech and Hearing (INISPH), ''Meohai” Kendari, with 5 superiors and subordinates of this institution as the research informants. The method used in this research is descriptive qualitative analysis. The research found that the relationship of superiors and subordinates or Leader Member Exchange (LMX), has been well-intertwined, based on the affection, loyalty, enormous contribution, and respect one another toward the profession done in creating a close relationship to achieve the goal.DOI: 10.15408/etk.v15i2.3244 Faculty of Economic and Business 2016-10-04 Peer-reviewed Article application/pdf http://journal.uinjkt.ac.id/index.php/etikonomi/article/view/3244 10.15408/etk.v15i2.3244 ETIKONOMI; Vol 15, No 2 (2016); 157 - 170 en Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access). oai:ojs.localhost:article/3260 2017-08-19T03:58:30Z etikonomi:ART Inflation Rate Modelling in Indonesia Caraka, Rezzy Eko; Department of Statistics DIponegoro University Sugiyarto, Wawan; Ministry of Finance nonparametric regression; parametric regression; inflation The purposes of this research were to analyse: (i) Modelling the inflation rate in Indonesia with parametric regression. (ii) Modelling the inflation rate in Indonesia using non-parametric regression spline multivariable (iii) Determining the best model the inflation rate in Indonesia (iv) Explaining the relationship inflation model parametric and non-parametric regression spline multivariable. Based on the analysis using the two methods mentioned the coefficient of determination (R2) in parametric regression of 65.1% while non-parametric amounted to 99.39%. To begin with, the factor of money supply or money stock, crude oil prices and the rupiah exchange rate against the dollar is significant on the rate of inflation. The stability of inflation is essential to support sustainable economic development and improve people's welfare. In conclusion, unstable inflation will complicate business planning business activities, both in production and investment activities as well as in the pricing of goods and services produced.DOI: 10.15408/etk.v15i2.3260 Faculty of Economic and Business 2016-10-04 Peer-reviewed Article application/pdf http://journal.uinjkt.ac.id/index.php/etikonomi/article/view/3260 10.15408/etk.v15i2.3260 ETIKONOMI; Vol 15, No 2 (2016); 111 - 124 en http://journal.uinjkt.ac.id/index.php/etikonomi/article/downloadSuppFile/3260/7777 http://journal.uinjkt.ac.id/index.php/etikonomi/article/downloadSuppFile/3260/7778 Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access). oai:ojs.localhost:article/3331 2017-08-19T04:04:29Z etikonomi:ART The Effect of ASEAN-China Free Trade Area (ACFTA) on Indonesia Export Indriyani, Indriyani; Universitas Indonesia ACFTA; export; trade liberalization ASEAN-China Free Trade Area (ACFTA) is an agreement between the members of ASEAN and China to create a free trade area by removing tariff and non-tariff barriers. This agreement begins with the signing of the agreement on November 5, 2002 in Phnom Penh. Implementation is done in phases beginning January 1, 2004. The purpose of this study determines the effect of the implementation of ACFTA on Indonesia's exports to the ASEAN countries and China. This study complements previous research regarding the ACFTA. The data used in this study are the data of Indonesian exports to ASEAN countries and China for 15 years from 2000 until 2014. The tests were conducted with a fixed effect panel data model with cross section SUR. The results of this study indicate that the ACFTA increase Indonesian exports to the ASEAN countries and China.DOI: 10.15408/etk.v15i2.3331 Faculty of Economic and Business 2016-10-04 Peer-reviewed Article application/pdf http://journal.uinjkt.ac.id/index.php/etikonomi/article/view/3331 10.15408/etk.v15i2.3331 ETIKONOMI; Vol 15, No 2 (2016); 125 - 138 en Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access). oai:ojs.localhost:article/3541 2017-08-19T03:36:29Z etikonomi:ART Good Corporate Governance in Manufacturing Companies Tax Avoidance Sunarsih, Uun; Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI) Jakarta Oktaviani, Kartika; Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI) Jakarta good corporate governance; tax avoidance; manufacturing companies This study aimed to examine the effect of good corporate Governance against tax avoidance peroxided by the book tax gap and corporate governance is peroxided by institutional ownership, managerial ownership, independent board, audit committee and audit quality. This study was performed on companies listed on the Stock Exchange on the observation period 2011-2014. The method used is purposive sampling and obtained a sample of 10 companies. The data used is secondary data that can be downloaded through www.idx.co.id and www.sahamok.com. The results showed that the variables of the board of managerial ownership, independent directors, audit committee, and audit quality effect on tax avoidance while institutional ownership variable has no effect on tax avoidance. It is suspected that institutional ownership as a monitoring tool in any decision taken by the manager does not support an optimal oversight of management performance related to tax evasion.DOI: 10.15408/etk.v15i2.3541 Faculty of Economic and Business 2016-10-04 Peer-reviewed Article application/pdf http://journal.uinjkt.ac.id/index.php/etikonomi/article/view/3541 10.15408/etk.v15i2.3541 ETIKONOMI; Vol 15, No 2 (2016); 85 - 96 en Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access). oai:ojs.localhost:article/3864 2017-08-19T03:46:12Z etikonomi:ART The Total Performance Scorecard: Case at UIN Syarif Hidayatullah Jakarta Suhendra, Suhendra; UIN Syarif Hidayatullah Jakarta total human resources champions management; This study aims to identify and analyse Total Human Resources Champions Management in relation to the Total Performance Scorecard. This study uses primary data by distributing questionnaires to the respondents, the 30 heads of department, 60 lecturers, 30 administrative staffs and 60 students of UIN Syarif Hidayatullah Jakarta. Partial Least Square (PLS) had been used. Results from this study showed that all dimensions of Total Human Resources Champions Management (Human Resources Strategic Management, Infrastructure Management Firm, Management Employee Contribution, Management of Transformation and Changes, Spiritual and Campaign Management, Talent Management) affected on Total Human Resources Champions Management, furthermore, Total Human Resources Champions Management has a significant positive effect on the Total Performance Scorecard course at UIN Syarif Hidayatullah Jakarta.DOI: 10.15408/etk.v15i2.3864 Faculty of Economic and Business 2016-10-04 Peer-reviewed Article application/pdf http://journal.uinjkt.ac.id/index.php/etikonomi/article/view/3864 10.15408/etk.v15i2.3864 ETIKONOMI; Vol 15, No 2 (2016); 97 - 110 en Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access). oai:ojs.localhost:article/3865 2017-08-19T04:16:20Z etikonomi:ART Analysis of Abdi Kerta Rahardja Union Health Assesment Nasarudin, Indo Yama; University of Padjajaran health assessment; capital; productive asset quality; management; efficiency; liquidity This study aims to identify and analyse the health assessment union of Abdi Kerta Raharja. Health assessment used measurement and calculation in Rule Deputy Control of Ministry of Union and SMEs of the Republic of Indonesia Number 6 Year 2016. Aspects for health assessment consists the capital aspect, productive asset quality aspects, management aspects, aspects of efficiency, liquidity aspect, the aspect of self-reliance and growth and aspects of the identity of union. Based on the results obtained value for all aspects of health assessment union of Abdi Raharja Kerta is 81.00. It can be concluded that the union of Abdi Kerta Raharja have a healthy category for health assessmentDOI: 10.15408/etk.v15i2.3865 Faculty of Economic and Business 2016-10-04 Peer-reviewed Article application/pdf http://journal.uinjkt.ac.id/index.php/etikonomi/article/view/3865 10.15408/etk.v15i2.3865 ETIKONOMI; Vol 15, No 2 (2016); 139 - 156 en Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access). oai:ojs.localhost:article/3896 2016-10-04T10:16:35Z etikonomi:ART Front Matter Etikonomi, Jurnal Front Matter Faculty of Economic and Business 201610-04 Peer-reviewed Article application/pdf http://journal.uinjkt.ac.id/index.php/etikonomi/article/view/3896 10.15408/etk.v15i2.3896 ETIKONOMI; Vol 15, No 2 (2016) en Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access). oai:ojs.localhost:article/3950 2017-03-11T23:09:41Z etikonomi:ART Marketing Mix Implementation in Small Medium Enterprises: A Study of Galeristorey Online Business Sari, Rora Puspita; Universitas Padjadjaran online business; marketing mix; small and medium enterprises The purpose of this paper is to evaluate the implementation of marketing mix in online business company, whether the online business adopt solely the traditional marketing mix model or the internet factors is also included, since the business platform itself in on social media. Descriptive research and content analysis using interview and observation were used to analyse the marketing mix implementation in Galeristorey online business. Evidence suggested that Galeristorey implemented few elements of the marketing mix both the traditional marketing mix and the online marketing mix. The cause of the limited use of marketing mix elements because of the barriers faced by Galeristorey as an SME. Further researcher may widen the research sample and creates empirical study on the marketing mix implementation of online business that used social media as its main business platform.DOI: 10.15408/etk.v16i1.3950 Faculty of Economic and Business 2017-03-08 Peer-reviewed Article application/pdf http://journal.uinjkt.ac.id/index.php/etikonomi/article/view/3950 10.15408/etk.v16i1.3950 ETIKONOMI; Vol 16, No 1 (2017); 115-126 en Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access). oai:ojs.localhost:article/4379 2017-03-11T23:05:40Z etikonomi:ART Religiosity and Islamic Banking Product Decision: Survey on Employees of PT Telekomunikasi Indonesia Soma, Abdul Mukti; Universitas Padjadjaran Primiana, Ina; Universitas Padjajaran Wiryono, Sudarso K; School of Business and Management Institut Teknologi Bandung Febrian, Erie; Universitas Padjajaran religiosity; conventional banking products; Islamic banking products; financial awareness The objective of this research is to examine the religiosity on Islamic banking product decision. A survey method was employed using a sample of 2.627 employees at different level of education, level of income, gender, age, marital status, length of service, work location (provincial based), ownership of conventional banking products as well as ownership of sharia banking products among employees of PT. Telekomunikasi Indonesia. The study also developed valid and reliable scales for religiosity and selection of sharia banking product. The findings of the study revealed that dimensions of religiosity affected understanding of Islamic Banking Concept and also affected Bank Selection Criteria. Future research is required to investigate private employees and semi government employees, even in military institutions to find different figure of religiosity and preference of sharia banking products, by identifying the specific areas of religiosity that have particular impact in determining the sharia banking products.DOI: 10.15408/etk.v16i1.4379 Faculty of Economic and Business 2017-03-08 Peer-reviewed Article application/pdf http://journal.uinjkt.ac.id/index.php/etikonomi/article/view/4379 10.15408/etk.v16i1.4379 ETIKONOMI; Vol 16, No 1 (2017); 25 - 42 en http://journal.uinjkt.ac.id/index.php/etikonomi/article/downloadSuppFile/4379/10569 Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access). oai:ojs.localhost:article/4404 2017-03-11T23:05:02Z etikonomi:ART Islamic Bank Financing and It’s Impact on Small Medium Enterprise’s Performance Faisol, Faisol; Nusantara University of PGRI Kediri Islamic bank financing; business performance; welfare; small and medium enterprises The purpose of this paper is to examine the influence of Islamic bank’s financing toward the business performance. Besides that, this paper is going to analyze how far the influence of Islamic bank financing toward Small Medium Enterprises (SME’s) welfare. This research is using partial least square analysis. The population of this research is all of the small medium enterprises especially farmers and industries in the District of Kediri who got Islamic bank financing for one year. The results showed that the Islamic bank financing has significant influence with a positive direction on the SMEs’s performances. This means that when the Islamic bank financing improved, will improve the SMEs’s performance. Further Islamic bank financing has a significant effect with positive direction towards the SMEs’s Welfare.DOI: 10.15408/etk.v16i1.4404 Faculty of Economic and Business 2017-03-08 Peer-reviewed Article application/pdf http://journal.uinjkt.ac.id/index.php/etikonomi/article/view/4404 10.15408/etk.v16i1.4404 ETIKONOMI; Vol 16, No 1 (2017); 13 - 24 en Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access). oai:ojs.localhost:article/4600 2017-03-11T23:07:46Z etikonomi:ART The Effect of Financial Reporting Quality on Financing and Investment Angela, Windy; Universitas Padjajaran Aryancana, Rilya; Universitas Padjajaran financial reporting quality; financing; investment; likelihood of over investing; likelihood of under-investing This paper analysis the effect of reporting quality on financing and investment. It is important for us to understand the relation among them in order to prepare Indonesian companies for ASEAN Economic Community in 2015. The study examines the effect of financial reporting quality on financing and investment of 15 Indonesian companies with large market capitalization based on the Standard and Poor’s Rating Services in its first survey of the major corporate credit trends in the Association of Southeast Asian Nations (ASEAN). Those companies may still be under-investing in relation to its regional peers. The results suggest that (1) financial reporting quality has negative effect on financing. (2) financial reporting quality has positive effect on investment among companies with higher likelihood of over-investing and negative effect on investment among those with higher likelihood of under-investing.DOI: 10.15408/etk.v16i1.4600 Faculty of Economic and Business 2017-03-08 Peer-reviewed Article application/pdf http://journal.uinjkt.ac.id/index.php/etikonomi/article/view/4600 10.15408/etk.v16i1.4600 ETIKONOMI; Vol 16, No 1 (2017); 81 - 92 en Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access). oai:ojs.localhost:article/4638 2017-03-11T23:06:22Z etikonomi:ART Determinant of Mudharabah Financing: A Study at Indonesian Islamic Rural Banking Amelia, Erika; State Islamic University (UIN) Syarif Hidayatullah Jakarta Hardini, Eva Fauziah; State Islamic University (UIN) Syarif Hidayatullah Jakarta mudarabah financing; Islamic rural banking; multiple linear regression This study aims to determine the variables that affect the financing in the Islamic rural banking in Indonesia. The data used in this study is a monthly time series data that is from June 2009 until June 2015 in the monthly financial statements Islamic Banking Statistics published by Bank Indonesia. The analytical method used in this research is multiple linear regressions. The results of data analysis showed that the variables simultaneously deposit fund, capital adequacy ratio, inflation, exchange rate and the level of revenue sharing significantly influence the composition of financing. Partially deposit funds and the exchange rate significant positive effect, while capital adequacy ratio had a negative effect. Variable inflation and the level of revenue sharing do not significantly influence the composition of financing. This result implies that Islamic rural banking should increase the deposit funds to increase the mudaraba financing.DOI: 10.15408/etk.v16i1.4638 Faculty of Economic and Business 2017-03-08 Peer-reviewed Article application/pdf http://journal.uinjkt.ac.id/index.php/etikonomi/article/view/4638 10.15408/etk.v16i1.4638 ETIKONOMI; Vol 16, No 1 (2017); 43 - 52 en Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access). oai:ojs.localhost:article/4648 2017-05-31T15:06:33Z etikonomi:ART Determinants of Financial Performance in The Indonesian Islamic Insurance Industry Hidayat, Iman Pirman; Universitas Siliwangi Firmansyah, Irman; Accounting Departmen, Economic Faculty, Siliwangi University good corporate governance; leverage; financial performance; Islamic insurance The purpose of this study is to determine the role of the board of directors as an operating executive, as the company's supervisory board of commissioners, the proportion of managerial ownership and institutional ownership as well as leverage on the financial performance of Islamic insurance industry. The method used is multiple regression analysis and Moderated Regression Analysis. Data of company successfully researched as many as 15 Islamic insurance companies in Indonesia with a study period of 2011 to 2015. The results showed that the board does not affect the financial performance of Takaful. Commissioners, managerial ownership, institutional ownership and leverage positive effect on the financial performance of Islamic insurance industry in Indonesia. The size of the company weakens the relationship between the number of directors and leverage to financial performance, and did not moderate the relationship between the number of commissioners, managerial ownership and institutional ownership of the financial performance of Islamic insurance industry..DOI: 10.15408/etk.v16i1.4648 Faculty of Economic and Business 2017-03-08 Peer-reviewed Article application/pdf http://journal.uinjkt.ac.id/index.php/etikonomi/article/view/4648 10.15408/etk.v16i1.4648 ETIKONOMI; Vol 16, No 1 (2017); 1 - 12 en Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access). oai:ojs.localhost:article/4796 2017-03-11T23:09:13Z etikonomi:ART Determinants Analysis of Turnaround: Empirical Study on Manufacturing Company Registered in Indonesia Stock Exchange Suratno, Suratno; Universitas Pancasila Fitriawati, Roza; Universitas Pancasila Djadang, Syahril corporate turnaround; logistic regression; moderated regression analysis This study examines the corporate turnaround which occurred in the company experiencing financial distress listing on the stock exchanges of Indonesia from 2010 to 2015. The purpose of this study is to prove the influence of company size, free assets, expenses retrenchment to corporarte turnaround. Company size, free assets, and expenses retrenchment moderated by CEO turnover. While Company Size, free assets and expenses retrenchment moderated by independent audit committee. The sample used in this study is 21 companies after going through the sampling process purposive sampling. The research method in this research is using logistic regression and moderated regreression analisys (MRA). The result shows the size of the company and free assets significant positive effect on the turnaround. Expenses retrenchment does not affect the turnaround process. CEO Turnover does not have a significant influence on the process of turnaround. Independent Audit Committee only affect or reinforce the results for the size of the company and free asset in conducting corporate turnaround, while at the expense retrenchment does not have a significant influence.DOI: 10.15408/etk.v16i1.4796 Faculty of Economic and Business 2017-03-08 Peer-reviewed Article application/pdf http://journal.uinjkt.ac.id/index.php/etikonomi/article/view/4796 10.15408/etk.v16i1.4796 ETIKONOMI; Vol 16, No 1 (2017); 103-114 en Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access). oai:ojs.localhost:article/4820 2017-03-11T23:08:34Z etikonomi:ART Operating Cash Flow, Earning Response Coefficient, and Fixed Asset Revaluation: Study on Manufacturing Company Andison, Andison; Universitas Trisakti Nasser, Etty M; Universitas Trisakti abnormal return; operating cash flow; fixed asset revaluation The purpose of this study to determine the effect of operating cash flow to the abnormal return and the effect of operating cash flow to the abnormal return of companies that conduct the revaluation is higher than that of non revaluation which adopted SFAS No. 16 (2012). The analysis used in this study are multiple regression, for the period 2012-2015. The results showed that operating cash flow has no effect on non-sampled companies revaluation, while the sample of firms that perform revaluation proves that operating cash flow has a positive and significant impact on the abnormal return. Moreover, the effect of revaluation policy can strengthen the influence between operating cash flow to the firm abnormal return than non revaluation.DOI: 10.15408/etk.v16i1.4820 Faculty of Economic and Business 2017-03-08 Peer-reviewed Article application/pdf http://journal.uinjkt.ac.id/index.php/etikonomi/article/view/4820 10.15408/etk.v16i1.4820 ETIKONOMI; Vol 16, No 1 (2017); 93 - 102 en Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access). oai:ojs.localhost:article/4871 2017-03-11T23:06:49Z etikonomi:ART Performance of Depositor Fund: A Lesson from Indonesian Islamic Banking System Olimov, Sayakhmad; State Islamic University (UIN) Syarif Hidayatullah Jakarta Hamid, Abdul; State Islamic University (UIN) Syarif Hidayatullah Jakarta Mufraini, Muhammad Arief; State Islamic University (UIN) Syarif Hidayatullah Jakarta Islamic bank; performance; financial ratio; depositor fund; CAMEL's model The objective of study is to analyze the performance of Depositor Fund in the operation of Islamic bank as an alternative banking sector in financial market based on the profit and loss mode of financing in the case of Indonesia. The research methodology is quantitative analysis based on the Multiple Regression. In the study secondary data is used and were collected from Annual Report of Islamic Banks. The sample of study is the bank, which is selected from 36 samples of Islamic Commercial Banks relates to non-probability purposive sampling method as a statistical research techniques. The result of study showed that the performance of Depositor Fund in the operation of Islamic banks has negative proficiency and otherwise the Islamic banks have weaknesses capability to improve the high ratio of increasing productivity Depositor Fund based on the financial ratio factors, which are analyzed.DOI: 10.15408/etk.v16i1.4871 Faculty of Economic and Business 2017-03-08 Peer-reviewed Article application/pdf http://journal.uinjkt.ac.id/index.php/etikonomi/article/view/4871 10.15408/etk.v16i1.4871 ETIKONOMI; Vol 16, No 1 (2017); 53 - 70 en Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access). oai:ojs.localhost:article/4968 2017-08-02T03:54:04Z etikonomi:ART Entrepreneurial Government Attitude Towards The Performance of Local Government Officials Soegoto, Agus Supandi; Universitas Sam Ratulangi Kadisi, Ritson Eras; Universitas Sam Ratulangi entrepreneurial mental attitude; innovators; creating value; performance Public demand for the implementation of good governance in the public sector for several years has been increasing because the performance of public services does not seem to meet public expectations. The purpose of this study is to determine the influence of entrepreneurial mental attitude on the performance of the government apparatus in the district of Sitaro Islands. The analytical method used is associative and relies on multiple linear regression. The results show that both simultaneously and partially, entrepreneurial government mental attitudes including innovator, brave and creative attitudes, creating value and recognizing opportunities, communication skills, human mobility, and resource have a positive and significant impact on the performance of government officials. The results also show the attitude of innovators has the lowest variable value which means that the leaders should enhance the attitude of Mental Entrepreneurial by improving the employees’ attitude of innovators, either through leadership training, entrepreneurship, or education quality improvement, therefore the performance of the officials may be enhanced.DOI: 10.15408/etk.v16i2.4968 Faculty of Economic and Business LOCAL GOVERNMENT SITARO ISLANDS DISTRICT 2017-07-28 Peer-reviewed Article application/pdf http://journal.uinjkt.ac.id/index.php/etikonomi/article/view/4968 10.15408/etk.v16i2.4968 ETIKONOMI; Vol 16, No 2 (2017); 207-220 en http://journal.uinjkt.ac.id/index.php/etikonomi/article/downloadSuppFile/4968/12151 Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access). oai:ojs.localhost:article/5195 2017-03-29T12:11:11Z etikonomi:ART Front Matter Etikonomi, Journal Front Matter Faculty of Economic and Business 2017-03-08 Peer-reviewed Article application/pdf http://journal.uinjkt.ac.id/index.php/etikonomi/article/view/5195 10.15408/etk.v16i1.5195 ETIKONOMI; Vol 16, No 1 (2017) en Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access). oai:ojs.localhost:article/5196 2017-03-29T12:12:36Z etikonomi:ART Cover Etikonomi, Journal Cover Faculty of Economic and Business 2017-03-08 Peer-reviewed Article application/pdf http://journal.uinjkt.ac.id/index.php/etikonomi/article/view/5196 10.15408/etk.v16i1.5196 ETIKONOMI; Vol 16, No 1 (2017) en Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access). oai:ojs.localhost:article/5197 2017-03-29T12:16:42Z etikonomi:ART Back Matter Etikonomi, Journal Back Matter Faculty of Economic and Business 2017-03-08 Peer-reviewed Article application/pdf http://journal.uinjkt.ac.id/index.php/etikonomi/article/view/5197 10.15408/etk.v16i1.5197 ETIKONOMI; Vol 16, No 1 (2017) en Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access). oai:ojs.localhost:article/5236 2017-08-02T03:50:06Z etikonomi:ART Determinant of The Corporate Social Responsibility Disclosure Sunarsih, Uun; Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI) Jakarta Nurhikmah, N.; Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI) Jakarta disclosure; corporate social responsibility; good corporate governance Corporate Social Responsibility (CSR) has a very important role for the company and now become an obligation for every company. The purpose of this study examined the effect of institutional ownership, board of commissioners, profitability and size on CSR disclosure. This research conducted at mining manufacturing companies listed in Indonesia Stock Exchange period 2013-2014 and obtained 76 sample companies. The method used is multiple regression analysis. The result showed only institutional ownership affecting CSR disclosure. This suggests institutional ownership structure can act in monitoring the company. Independent board has not effected on CSR, it failed to monitor the actions of top management. Profitability has not effected on the disclosure of CSR, it enabled the company to have two perspectives on CSR. The most companies view CSR as a deduction from earnings. CSR disclosure has not affect the size of the CSR disclosure area.DOI: 10.15408/etk.v16i2.5236 Faculty of Economic and Business 2017-07-28 Peer-reviewed Article application/pdf http://journal.uinjkt.ac.id/index.php/etikonomi/article/view/5236 10.15408/etk.v16i2.5236 ETIKONOMI; Vol 16, No 2 (2017); 161-172 en Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access). oai:ojs.localhost:article/5267 2017-08-02T03:58:21Z etikonomi:ART Development Strategy of Microtakaful Institutions: Case Study Working Group Indonesia Rusydiana, Aam Slamet; SMART Consulting Devi, Abrista; Ibn Khaldun University micro-takaful; Takmin working group; analytic network process Indonesia is becoming one of potential countries in microtakaful institutions development. One of the expert in microtakaful is Takmin Working Group. TWG is a group of initiators who have commitment to develop micro takaful in Indonesia. Its members consist ofexperts in Islamic insurance, micro finance and accounting. The research objectives of this study are to identify and analyze the problems faced by TWG in developing of microtakaful institutions and identify the solutions to solve those kinds of problems, by using AnalticHierarchy Process (AHP) method. The finding of this study shows the most priority solutions that can be undertake by Takmin Working Group to solve these both internal and external problem is information system development, and then followed by innovative product development. Communication & visitation to Islamic micro finance institutions and socialization about micro takaful product to society are being less priority on this matter.DOI: 10.15408/etk.v16i2.5267 Faculty of Economic and Business 2017-07-28 Peer-reviewed Article application/pdf http://journal.uinjkt.ac.id/index.php/etikonomi/article/view/5267 10.15408/etk.v16i2.5267 ETIKONOMI; Vol 16, No 2 (2017); 265-278 en Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access). oai:ojs.localhost:article/5355 2017-08-02T03:54:56Z etikonomi:ART Islamic Banking and Empowerment of Small Medium Enterprise Purnamasari, Femei; IAIN Raden Intan Lampung Darmawan, Arif; IAIN Raden Intan Lampung financial institution, Islamic banking; small and medium enterprise This study explores the effectiveness of developing SMEs with role of Islamic Banking in Indonesia. The study also want to prove the role of Islamic banking to help SMEs in Indonesia based on data and research. Data analysis and methods that used in this study is descriptive statistical methods. Descriptive statistics will elaborate with some explanation data and can be figured by frequency distribution and center of distribution data. The result shows that development of SMEs regarding both the number of business units, employment, and financing from Islamic banking indicates a positive direction or increased significantly. In addition, the interaction between SMEs and Islamic banking is quite close relatively but need to be upgraded. The study only gives general overview and description about positive impact from Islamic banking mechanism to stimulate SMEs in Indonesia. The data and result provided still need to be discussed with more comprehensive literature and fact study on the ground.DOI:10.15408/etk.v16i2.5355 Faculty of Economic and Business 2017-07-28 Peer-reviewed Article application/pdf http://journal.uinjkt.ac.id/index.php/etikonomi/article/view/5355 10.15408/etk.v16i2.5355 ETIKONOMI; Vol 16, No 2 (2017); 221-230 en Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access). oai:ojs.localhost:article/5437 2017-08-02T03:57:47Z etikonomi:ART Efficiency of Financing in Sharia Cooperatives Badranaya, Djaka; State Islamic University (UIN) Syarif Hidayatullah Jakarta efficiency; shariah cooperative; data envelopment analysis Efficiency is one of the performance’s indicator in sharia cooperatives. This study uses data envelopment analysis (DEA) method to measure the efficiency of financing sharia cooperatives. DEA is one method of measuring efficiency using frontier analysis that has proven its use. Samples to be used are KJKS Kota Bambu Utara (KBU) and Kota Bambu Selatan (KBS). On average, KJKS KBU has a value high enough efficiency reached 98.7%. Meanwhile, KJKS KBS achieve 100% efficiency. This research has an important role in optimizing the efficiency of sharia cooperative, so that its presence can provide great benefits to society.DOI: 10.15408/etk.v16i2.5437 Faculty of Economic and Business 2017-07-28 Peerreviewed Article application/pdf http://journal.uinjkt.ac.id/index.php/etikonomi/article/view/5437 10.15408/etk.v16i2.5437 ETIKONOMI; Vol 16, No 2 (2017); 249-264 en Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access). oai:ojs.localhost:article/5440 2017-08-28T02:21:07Z etikonomi:ART Enterprise Risk Management Implementation Maturity in Non Bank and Financial Companies Tjahjono, Subagio enterprise risk management; financial companies; multiple regressions Previous studies of ERM implementation mostly using dummy variable to figure out relation with its determinant. Until today, studies that using risk management maturity as real variable are limited. Therefore, this study intends to determine the maturity level of ERM implementation in non-financial companies listed on Indonesia Stock Exchange during period 2015 and influence of firm’s total assets, total employee, leverage and public ownership to the ERM maturity. The method use are qualitative and multiple regression analysis. The result of data analysis showed that ERM implementation in selected sample during 2015 are still low (majority in initial and repeatable level). In addition, from determinant factors only total asset that have significant influence to the ERM maturity. This result implies that non-financial listed companies are vulnerable to risks. Management should consider future benefit of a mature ERM, not only to comply with regulation.DOI: 10.15408/etk.v16i2.5440 Faculty of Economic and Business 2017-07-28 Peer-reviewed Article application/pdf http://journal.uinjkt.ac.id/index.php/etikonomi/article/view/5440 10.15408/etk.v16i2.5440 ETIKONOMI; Vol 16, No 2 (2017); 173-186 en Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access). oai:ojs.localhost:article/5519 2017-08-02T03:49:32Z etikonomi:ART Attitudes of Consumers Towards Islamic and Conventional Credit Cards in Indonesia Rusmita, Sylva Alif; Universitas Airlangga Ajija, Shochrul Rohmatul; Universitas Airlangga Islamic credit card; conventional credit card; consumer’s attitude This study aims to analyze the attitudes of consumers towards Islamic and conventional credit cards. Using online questionnaire survey data from 51 respondents in Surabaya, East Java, the study revealed that most consumers possessed credit cards because of their convenience factor, relationship with their existing bank, and card salesmen. Therefore, the sale is the most powerful way to invite the community to have an Islamic credit card. Many customers do not care whether their credit cards are Islamic based or not, as long as the salesman promoted cards to them and the cards are able to meet their personal needs, especially for sales and purchase transactions online, they will utilize the cards. The large number of Muslims in Surabaya should be a share of the lucrative market for Islamic credit cards. Therefore, the education about the Islamic manner of consumption and the dangers of usury should be promoted in Surabaya.DOI: 10.15408/etk.v16i2.5519 Faculty of Economic and Business Faculty of Economics and Business, Universitas Airlangga research grants 2017-07-28 Peer-reviewed Article application/pdf http://journal.uinjkt.ac.id/index.php/etikonomi/article/view/5519 10.15408/etk.v16i2.5519 ETIKONOMI; Vol 16, No 2 (2017); 145-160 en Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access). oai:ojs.localhost:article/5537 2017-08-02T03:48:57Z etikonomi:ART Relationship between Service Quality and Behavioral Intentions: The Mediating Effect of Customer Satisfaction Ismail, Azman; Universiti Kebangsaan Malaysia Rose, Ilyani Ranian; Universiti Kebangsaan Malaysia Tudin, Rabaah; UCSI University Kuching Campus Dawi, Norazryana Mat; Sunday University Business School service quality; customer’s satisfaction; behavioral intentions This study was undertaken to measure the relationship between service quality, customer satisfaction and behavioral intentions. A survey method was employed to collect data from customers who received treatments at army medical organizations in Malaysia. The outcomes of Smart-PLS path model analysis confirmed that relationship between service qualities features (tangible, reliability, responsiveness, assurance and empathy) with customer satisfaction were positively and significantly correlated with behavioral intentions. This result demonstrates that effect of tangible, reliability, responsiveness, assurance and empathy on behavioral intentions was mediated by customer satisfaction.DOI: 10.15408/etk.v16i2.5537 Faculty of Economic and Business 2017-07-28 Peer-reviewed Article application/pdf http://journal.uinjkt.ac.id/index.php/etikonomi/article/view/5537 10.15408/etk.v16i2.5537 ETIKONOMI; Vol 16, No 2 (2017); 125-144 en Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access). oai:ojs.localhost:article/5546 2017-08-02T03:56:55Z etikonomi:ART Starbucks’s Fair Trade in The Edge of Globalization Rizqiyanto, Saomi; Universitas Muhammadiyah Jakarta starbucks; globalization; fair trade; CAFÉ’s Practices Starbucks as a global company that reflect American values plays an important role in the trade of coffee industry. In February 2000, Starbucks partially adopted the Fair Trade and in early 2001 Starbucks fully adopt Fair Trade. This research seeks to examine the relationship between Starbucks as a symbol of globalization with Starbucks as a global corporation who adopt Fair Trade. This study also seeks to explain how any practical Starbucks Fair Trade as a whole and uncover the reasons behind Starbucks adopt Fair Trade. The research uses a case study method and using a primary and secondary reference sources in the form of books and journals. As a results, this study indicate that Starbucks has strong reasons that ultimately makes the company adopted the Fair Trade. The adoption of Fair Trade also known as CAFE Practices is apparently not spared from criticism of the observer of Fair Trade.DOI: 10.15408/etk.v16i2.5546 Faculty of Economic and Business 2017-07-28 Peer-reviewed Article application/pdf http://journal.uinjkt.ac.id/index.php/etikonomi/article/view/5546 10.15408/etk.v16i2.5546 ETIKONOMI; Vol 16, No 2 (2017); 231-248 en Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access). oai:ojs.localhost:article/5765 2017-08-02T03:45:00Z etikonomi:ART Cover, Vol. 16 (2), 2017 Jurnal Ekonomi, Etikonomi Cover Vol. 16 (2), 2017 Faculty of Economic and Business 2017-07-28 Peer-reviewed Article application/pdf http://journal.uinjkt.ac.id/index.php/etikonomi/article/view/5765 10.15408/etk.v16i2.5765 ETIKONOMI; Vol 16, No 2 (2017) en Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access). oai:ojs.localhost:article/5766 2017-08-02T03:46:12Z etikonomi:ART Front Matter Vol. 16 (2), 2017 Jurnal Ekonomi, Etikonomi Front Matter, Vol. 16 (2), 2017 Faculty of Economic and Business 2017-07-28 Peer-reviewed Article application/pdf http://journal.uinjkt.ac.id/index.php/etikonomi/article/view/5766 10.15408/etk.v16i2.5766 ETIKONOMI; Vol 16, No 2 (2017) en Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access). oai:ojs.localhost:article/5767 2017-08-02T03:47:04Z etikonomi:ART Back Matter, Vol. 16 (2), 2017 Jurnal Ekonomi, Etikonomi Back Matter, Vol. 16 (2), 2017 Faculty of Economic and Business 2017-07-28 Peer-reviewed Article application/pdf http://journal.uinjkt.ac.id/index.php/etikonomi/article/view/5767 10.15408/etk.v16i2.5767 ETIKONOMI; Vol 16, No 2 (2017) en Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).

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