cover
Contact Name
sofyan hadinata
Contact Email
sofyan.hadinata@uin-suka.ac.id
Phone
-
Journal Mail Official
prasodjo.lhr@gmail.com
Editorial Address
-
Location
Kab. sleman,
Daerah istimewa yogyakarta
INDONESIA
EkBis: Jurnal Ekonomi dan Bisnis
ISSN : 25494988     EISSN : 25501267     DOI : -
Core Subject : Economy,
EkBis: Jurnal Ekonomi dan Bisnis (ISSN 2549-4988 (cetak) dan 2550-1267 (online)) merupakan jurnal yang diterbitkan oleh Fakultas Ekonomi dan Bisnis Islam, Universitas Islam Negeri Sunan Kalijaga Yogyakarta. Jurnal EkBis diterbitkan dua kali dalam setahun (Maret dan September). Jurnal ini digunakan untuk menyediakan suatu forum bagi peneliti, akademisi, dan juga praktisi yang memiliki ketertarikan untuk menyampaikan ide-ide di bidang ekonomi dan bisnis, keuangan, perbankan, dan akuntansi. Ruang lingkup jurnal ini meliputi, tapi tidak terbatas untuk: Ekonomi Islam, Bisnis Islam, Perbankan Syariah, Pasar Modal Syariah, Masalah-masalah pada Implementasi Prinsip Syariah di Lembaga Keuangan, Zakat dan Wakaf, Managemen Risiko, Derivatif Islam, Etika Bisnis Islam, Akuntansi Syariah, dan Audit Syariah.
Arjuna Subject : -
Articles 18 Documents
ANALISIS PENGARUH INDEKS HARGA SAHAM GABUNGAN REGIONAL ASIA TERHADAP INDEKS HARGA SAHAM GABUNGAN INDONESIA Widodo, Widodo
EkBis: Jurnal Ekonomi dan Bisnis Vol 1, No 2 (2017): EkBis: Jurnal Ekonomi dan Bisnis
Publisher : Fakultas Ekonomi dan Bisnis Islam, UIN Sunan Kalijaga Yogyakarta

Show Abstract | Original Source | Check in Google Scholar | Full PDF (373.736 KB) | DOI: 10.14421/EkBis.2017.1.2.1016

Abstract

ABSTRACTThe aims of this research is to analyze the influence of NIKKEI 225 Index (^N225), HANG SENG Index (^HSI), KOSPI Index (^KS11), Strait Times Index (^STI), and Kuala Lumpur Stock Exchange (^KLSE) simultaneously and partially in Jakarta Composite Index (^JKSE) during 2009 to 2017. Method of multiple linier regression with significant level 0,05 using STATA 10 program. The populations and samples was used this research is stock index on ASIA regional (NIKKEI 225 (Japan), HANG SENG Index (Hongkong), KOSPI (South Korea), Strait Times Index (Singapore), Kuala Lumpur Stock Exchange (Malaysia), and Jakarta Composite Index (Indonesia)) was conducted during January 2009 to May 2017. Results of this research simultaneously model for all independent variables are influence to dependent variable. However, parcially model ^N225, ^KS11 and ^KLSE variables positive and significant influence to ^JKSE variable. Whereas ^HSI and ^STI variable are not effect to ^JKSE variable during January 2009 to May 2017.Keywords: JKSE; N225; HSI; KS11; STI; KLSE.
FRAUD PENTAGON DAN KECURANGAN LAPORAN KEUANGAN Faradiza, Sekar Akrom
EkBis: Jurnal Ekonomi dan Bisnis Vol 2, No 1 (2018): EkBis: Jurnal Ekonomi dan Bisnis
Publisher : Fakultas Ekonomi dan Bisnis Islam, UIN Sunan Kalijaga Yogyakarta

Show Abstract | Original Source | Check in Google Scholar | Full PDF (388.046 KB) | DOI: 10.14421/EkBis.2018.2.1.1060

Abstract

Nowadays fraudulent actions on financial statements are increasing. The impact of these actions is not only felt by investors individually but also affects global economic stability. There has been a lot of research related to fraud using fraud triangle model consists of pressure, opportunity and rationalization. Then fraud diamond model emerged that added capability as one of the factors related to fraud as an additional factor besides three factors on the fraud triangle model. Then fraud pentagon model appeared which also included arrogance factors related to fraud. This study aims to examined the influence of factors on fraud pentagon model (arrogance, competence / capability, pressure, opportunity and rationalization) on fraudulent financial statements. This research used manufacturing company listed in Indonesia Stock Exchange as samples and used data from 2014-2015. Data were analyzed using multiple linear regression. The results indicate that arrogance does not affect fraudulent financial statements.
STRATEGI PEMASARAN SYARI’AH PADA BMT AL-AMANAH DALAM MENINGKATKAN MODAL DAN PENYALURAN PEMBIAYAAN Subhan, Muhamad
EkBis: Jurnal Ekonomi dan Bisnis Vol 2, No 1 (2018): EkBis: Jurnal Ekonomi dan Bisnis
Publisher : Fakultas Ekonomi dan Bisnis Islam, UIN Sunan Kalijaga Yogyakarta

Show Abstract | Original Source | Check in Google Scholar | Full PDF (387.206 KB) | DOI: 10.14421/EkBis.2018.2.1.1083

Abstract

This research is a field research conducted at the Al-Amanah BMT in Jambi City. Data collection techniques in this study use methods of observation, interviews, and documentation. The formulation of the problem in this study is how the marketing strategy carried out by BMT Al-Amanah in increasing capital and financing distribution, the constraints faced and efforts to overcome these obstacles. This study produces three conclusions, namely: (1) the marketing strategy carried out by BMT Al-Amanah Jambi City in increasing capital and financing distribution is by determining the market segmentation of products and services, conducting marketing activities in accordance with the target market, as well as positioning and mixing concepts. marketing; (2) the constraints faced include the lack of human resources who are competent in their fields, the source of funds as limited capital, and the existence of tight competition with other financial institutions. (3) efforts made to overcome obstacles are by improving the quality of human resources, continuing to strive to be able to increase the number of customers, and increase capital and financing distribution through promotion and introducing the BMT financial system to the wider community.
ANALISIS IMPLEMENTASI REMUNERASI BLU (STUDI KASUS PADA UIN SUNAN KALIJAGA YOGYAKARTA) Senjani, Yayu Putri
EkBis: Jurnal Ekonomi dan Bisnis Vol 1, No 1 (2017): EkBis: Jurnal Ekonomi dan Bisnis
Publisher : Fakultas Ekonomi dan Bisnis Islam, UIN Sunan Kalijaga Yogyakarta

Show Abstract | Original Source | Check in Google Scholar | Full PDF (350.248 KB) | DOI: 10.14421/EkBis.2017.1.1.993

Abstract

AbstrakTujuan penelitian ini adalah untuk mengetahui dan menganalisis sistem remunerasi yang telah diimplementasikan di UIN Sunan Kalijaga Yogyakarta. Populasi dalam penelitian ini adalah dosen dan pegawai di lingkungan UIN Sunan Kalijaga Yogyakarta. Jumlah sampel penelitian sebanyak 57 orang yang merepresentasikan setiap jabatan. Teknik penarikan sampel menggunakan stratified random sampling. Metode analisis yang digunakan adalah analisis deskriptif. Hasil penelitian menunjukkan bahwa sistem remunerasi BLU UIN Sunan Kalijaga Yogyakarta cukup baik. Hal ini ditunjukkan dengan skor rata-rata persepsi responden atas instrumen yang ditanyakan sebesar 3,30. Variabel yang dominan disetujui oleh responden adalah tentang sistem penilaian kinerja dengan skor rata-rata sebesar 3,63. Variabel lainnya adalah Sistem Penetapan Grading (3,07), Penetapan Tarif (3,05), Pelaporan Kinerja (3,45), dan Penghargaan (3,29).  AbstractThe purposes of this research is to investigate and analyze remuneration system which have been implemented in UIN Sunan Kalijaga Yogyakarta. The population taken in this study are lecturers and employees of UIN Sunan Kalijaga Yogyakarta. The sample of study are 57 people who representated each position. The sampling technique used in the study is stratified random sampling. Analytical Metode used is descriptif analyze. The result is remuneration system in BLU UIN Sunan Kalijaga Yogyakarta is good enough. This is demonstrated by the average score of respondents' perception on the instrument in question amounted to 3.30. The dominant variable is approved by the respondents is about the performance appraisal system with an average score of 3.63. Other variables are Determination System Grading (3.07), Determination of Rates (3.05), Performance Reporting (3.45), and Reward System (3.29)  Kata Kunci: Remunerasi, BLU (Badan Layanan Umum), Perguruan Tinggi, Kinerja
KESIAPAN PERBANKAN SYARI’AH DI INDONESIA DALAM PENERAPAN LIQUIDITY COVERAGE RATIO BASEL III Solissa, Dian Nuriyah
EkBis: Jurnal Ekonomi dan Bisnis Vol 1, No 2 (2017): EkBis: Jurnal Ekonomi dan Bisnis
Publisher : Fakultas Ekonomi dan Bisnis Islam, UIN Sunan Kalijaga Yogyakarta

Show Abstract | Original Source | Check in Google Scholar | Full PDF (603.74 KB) | DOI: 10.14421/EkBis.2017.1.2.1025

Abstract

Abstract2008 crisis was hypothetically to be an impact of particular condition in which banking around the countries had the high degree of leverage and decrease the bank capital quality. The other influencing factors are the quality of corporate governance and the quality of risk management. Having seen these challenges, Basel Committee on Banking Supervision (BCBS) published a document of “Basel III: Global Regulatory Framework for More Resilient Banks and Banking Systems” on Desember 2010 as the new initiation.The scopes of Basel III are, (1) Empowering the Global Capital Framework, (2) Recognizing the Global Liquidity. This research works on providing an implementation prospect of global liquidity standard to Indonesian Syariah Banking.The results show that the average of syariah banking LCR has only reached 51,6% that means there must be certain improvement to minimally reach 60% before January 2015 2015. Furthermore, the yearly growth of LCR which stands on 3,22% in average is claimed to be far from the yearly targeted increase whisch is 10%, Thus, this current study suggest syariah banking to put an effort by uplifting the HQLA using the funding strategy to absorb more deposits. Keywords: Basel III, Liquidity Coverage Ratio, Syariah banking
PENERAPAN METODE PENGENDALIAN KUALITAS SIX SIGMA PADA HEYJACKER COMPANY Wulandari, Ismi; Bernik, Merita
EkBis: Jurnal Ekonomi dan Bisnis Vol 1, No 2 (2017): EkBis: Jurnal Ekonomi dan Bisnis
Publisher : Fakultas Ekonomi dan Bisnis Islam, UIN Sunan Kalijaga Yogyakarta

Show Abstract | Original Source | Check in Google Scholar | Full PDF (491.981 KB) | DOI: 10.14421/EkBis.2017.1.2.1008

Abstract

Kota Bandung selama ini dikenal sebagai kota dengan destinasi wisata belanja yang menarik. Kota ini juga bertujuan untuk menjadi kota ekonomi kreatif, yang untuk mewujudkannya diperlukan UMKM yang terus bertumbuh. Heyjacker Company sebagai UMKM di bidang fashion harus bersiap dengan terus menjaga dan meningkatkan kualitas produknya agar bisa tetap bersaing dengan UMKM lain yang sejenis. Dalam proses produksi parka, Heyjacker Company kerap menghasilkan produk cacat hampir mencapai 10% dari jumlah produksinya pada setiap bulannya. Berdasarkan permasalahan tersebut dalam penelitian ini akan dilakukan penerapan pengendalian kualitas six sigma pada produksi parka di Heyjacker Company. Penelitian ini menggunakan metode DMAIC (Define, Measure, Analyze, Improve, Control) dengan menggunakan New seven Tools dalam setiap tahapannya. Melalui metode six sigma , dapat diketahui bahwa nilai sigma sebesar 3.96 dengan DPMO 6.911,53. Pada tahap define digunakan diagram sipoc untuk mengetahui hubungan antara proses dengan input dan output. Tahap analyze digunakan tree diagram untuk mengetahui penyebab utama dari setiap kecacatan, tahap ini merupakan pengembangan dari factor umum penyebab cacat yang sebelumnya telah dicari menggunakan diagram afinitas. Hasil dari penelitian ini menunjukkan bahwa six sigma dapat menurunkan tingkat kecacatan produk parka pada Heyjacker Company. Faktor penyebab timbulnya kecacatan dipengaruhi oleh pegawai, sarana & prasarana, teknik kerja, alat & bahan kerja. Namun, faktor pegawai dan teknik kerja mendominasi faktor penyebab timbulnya kecacatan produk parka pada Heyjacker Company. Kata kunci: Pengendalian Kualitas, Six Sigma, DMAIC, Diagram Sipoc, Tree Diagram
ISLAMIC SOCIAL REPORTING INDEX DAN KINERJA KEUANGAN PADA PERBANKAN SYARIAH DI INDONESIA Hadinata, Sofyan
EkBis: Jurnal Ekonomi dan Bisnis Vol 2, No 1 (2018): EkBis: Jurnal Ekonomi dan Bisnis
Publisher : Fakultas Ekonomi dan Bisnis Islam, UIN Sunan Kalijaga Yogyakarta

Show Abstract | Original Source | Check in Google Scholar | Full PDF (379.538 KB) | DOI: 10.14421/EkBis.2018.2.1.1099

Abstract

ABSTRAKPenelitian ini bertujuan untuk menguji pengaruh islamic social reporting index (ISR index) terhadap kinerja keuangan yang diproksikan dengan profit sharing ratio pada perbankan syariah di Indonesia. Teori legitimasi dijadikan dasar untuk menjawab hipotesis. Dengan menggunakan sampel tujuh bank diperoleh 42 data observasi selama tahun 2010-2016. Dari analisis regresi diperoleh hasil bahwa islamic social reporting index memiliki pengaruh negatif terhadap profit sharing ratio. 
FILOSOFI DAN PERWUJUDAN PRINSIP TAUHȊDULLAH,DANAL-‘ADÂLAH, DALAMIJÂRAH, DAN IJARAH MUNTAHIA BI-TAMLIK (IMBT) Polindi, Miko
EkBis: Jurnal Ekonomi dan Bisnis Vol 1, No 1 (2017): EkBis: Jurnal Ekonomi dan Bisnis
Publisher : Fakultas Ekonomi dan Bisnis Islam, UIN Sunan Kalijaga Yogyakarta

Show Abstract | Original Source | Check in Google Scholar | Full PDF (191.375 KB) | DOI: 10.14421/EkBis.2017.1.1.998

Abstract

Paper ini menjelaskan tentang bagaimana filosofi dan perwujudan prinsisp Tauhȋdullah dan Al-‘Adalah  dalam ijarah dan Ijarah Muntahia Bi-Tamlik (IMBT). Dalam pembahasannya mengemukakan tentang pengertian prinsip Tauhȋdullah dan Al-‘Adalah, pengertian ijarah, pengertian Ijarah Muntahia Bi-Tamlik (IMBT), dan perwujudan prinsip Tauhȋdullah dalam ijarah dan Ijarah Muntahia Bi-Tamlik (IMBT), serta perwujudan prinsip Al-‘Adalah dalam ijarah dan Ijarah Muntahia Bi-Tamlik (IMBT). Dan menyimpulkan bahwa Prinsip Tauhȋdillah sebagai suatu prinsip yang memberikan aturan yang mengikat antara manusia dengan Rabb-nya, dan prinsip Al-‘Adalah sebagai suatu prinsip yang akan memberikan dampak kerharmonisan kepada sesama manusia, karena dengan adanya nilai-nilai keadilan maka tidak akan ada pihak yang merasa dirugikan atau dizalimi. Sehingga dengan memahami adanya perwujudan Tauhȋdillah dalam ijarah dan Ijarah Muntahia Bi-Tamlik (IMBT), maka sistem ijarah dan IMBT akan diterapkan dengan benar sesuai dengan syariat Islam.
FAKTOR-FAKTOR YANG MEMPENGARUHI PENGHENTIAN PREMATUR ATAS PROSEDUR AUDIT Meganita, Linda; Perdana, Halim Dedy; Hananto, Santoso Tri; Triatmoko, Hanung
EkBis: Jurnal Ekonomi dan Bisnis Vol 1, No 2 (2017): EkBis: Jurnal Ekonomi dan Bisnis
Publisher : Fakultas Ekonomi dan Bisnis Islam, UIN Sunan Kalijaga Yogyakarta

Show Abstract | Original Source | Check in Google Scholar | Full PDF (408.563 KB) | DOI: 10.14421/EkBis.2017.1.2.1012

Abstract

The purpose of this study is: 1) knowing the sequence of audit procedure which most often signed off by auditor 2) testing effect of external and internal factors on premature signed off of audit procedure. The sample of this study are auditors of the Audit Board of the Republic of Indonesia (BPK RI) in the head office and the representative office. Sampling technique used is convenience sampling. Survey method for this study by distributing questionare. Data analysis uses Friedman test and regression logistic analysis with significance level (α) 5%.Friedman test result indicates that there are sequence of priority of audit procedure tend to be signed off. The most audit procedure which often to be signed off is internal auditor judgment and audit procedure which seldom to be signed off is substantive test. Logistic regression test shows that audit risk, materiality, professional commitment, and locus of control affect premature sign off of audit procedure, meanwhile time budget pressure, time deadline pressure, and role overload do not affect premature sign off of audit procedure.
PERKEMBANGAN INFORMATION TECHNOLOGY USAHA RESTORAN DI SOLO Asrihapsari, Andi; Setyaningsih, Titik; Setiawan, Doddy
EkBis: Jurnal Ekonomi dan Bisnis Vol 2, No 1 (2018): EkBis: Jurnal Ekonomi dan Bisnis
Publisher : Fakultas Ekonomi dan Bisnis Islam, UIN Sunan Kalijaga Yogyakarta

Show Abstract | Original Source | Check in Google Scholar | Full PDF (625.445 KB) | DOI: 10.14421/EkBis.2018.2.1.1067

Abstract

ABSTRAK Tujuan dari penelitian ini adalah untuk mengetahui perkembangan information technology usaha restoran di wilayah Solo. Metoda pengambilan sampel menggunakan purposive sampling, dengan kriteria 1) restoran ada di wilayah Solo, dan 2) data selama periode penelitian dapat diperoleh. Sedangkan metoda pengumpulan datanya menggunakan survey kuesioner. Kuesioner sebanyak 200 disebar ke restoran yang ada di wilayah Solo. Dengan pengembalian kuesioner melalui media WhatsApp, sebanyak 30 kuesioner berhasil dikumpulkan.Jenis penelitian ini adalah deskriptif. Data diolah dengan menggunakan aplikasi Microsoft Excel 2016, yang mana dibagi menjadi dua tahapan, yaitu menyusun data dalam bentuk diagram dan menganalisis data. Berdasarkan hasil penelitian, yang mana ditunjukkan dengan persentase sebesar 50-90%, fasilitas IT yang diadopsi oleh mayoritas restoran di Solo untuk menunjang performa restoran meliputi: 1) fasilitas Wi-Fi, 2) fasilitas pembayaran non tunai, 3) fasilitas IT terkait pembayaran pesanan, 4) fasilitas mitra transportasi online, 5) fasilitas IT kasir, 6) fasilitas media online. Berdasarkan temuan tersebut, baiknya restoran sesegera mungkin mulai melakukan secara bertahap adopsi teknologi informasi di atas (sesuai hasil penelitian), agar dapat tetap bertahan dalam persaingan yang semakin ketat. ABSTRACTThe purpose of this styudy was to find out the development of information technology in restaurant businesses in the Solo region. The sampling method uses purposive sampling, with criteria 1) restaurants are in the Solo region, and 2) data during the study period can be obtained. While the data collection method uses questionnaire survey. 200 questionnaires were distributed to restaurants in the Solo area. By returning the questionnaire through WhatsApp media, 30 questionnaires were collected.This type of research is descriptive. Data is processed using Microsoft Excel 2016 application, which is divided into two stages, namely compiling data in the form of diagrams and analyzing data. Based on the results of the study, which indicated a percentage of 50-90%, IT facilities adopted by the majority of restaurants in Solo to support restaurant performance included: 1) Wi-Fi facilities, 2) non-cash payment facilities, 3) IT facilities related to payments orders, 4) online transportation partner facilities, 5) IT cashier facilities, 6) online media facilities. Based on these findings, it is good for the restaurant as soon as possible to start doing the gradual adoption of information technology (according to the research results), so that they can survive in the increasingly fierce competition.

Page 1 of 2 | Total Record : 18