ANALISIS IMPLEMENTASI JUAL BELI SISTEM PRE ORDER MENURUT FATWA DSN NO 05/DSN-MUI/IV/2000 TENTANG JUAL BELI SALAM (Studi Kasus Pada Pengrajin Batik Asad Kertijayan Pekalongan)

This study aims to examine the suitability of the implementation of the pre–order buying and selling system (Salam) carried out by the entrepreneur or batik producer Asad Kertijayan Pekalongan based on Fatwa DSN NO 05/DSN-MUI/IV/2000 about “Salam” buying and selling system. It is a qualitative study with an observation and interview as a data collecting technique. The subject of this data was chosen by snowballing data. This system is customer orders batik from the Batik Asad Kertijayan Pekalongan. The buyer pays the full amount of money that has been determined as a sign of the contractin accordance with the goods ordered. Meanwhile, the seller will explain the specifications of the ordered goods, the type, the time and the place of delivery. About the implementation of pre – order buying and selling system (Salam) in Batik Asad Kertijayan Pekalonga, the provisions on payment, on goods, on delivery of goods and the provisions on the pillars and terms of sale and purchase of Salam in islam, based on Fatwa DSN NO 05/DSN-MUI/IV/2000, this system has been complied with the Fatwa. Keywords : Salam, buying and selling, the provisions of payment, the provisions of goods, the provisions of delivery.

ANALISIS FAKTOR INTERNAL YANG MEMPENGARUHI AUDIT DELAY

The purpose of this study is to determine the effect of Auditor Opinion, Profitability, Liquidity, Company Size, Age of the company to Audit Delay on real estate and property companies listed on the BEI both simultaneously and partially. The population of this study is a real estate and property company listed on the Stock Exchange in 2015 until 2017. The sample method used is Purposive Sampling with the number of companies as many as 12and 61 samples used in this study. The data used is secondary data, namely date and financial statements of real estate and property companies listed on the Indonesia Stock Exchange in 2015 until 2017. Analysis technique used in this study is multiple linier regression analysis. Based on the result of test which is tested with t test of variable profitability and company size have a significant effect to variable of Audit Delay. The variables of Auditor Opinion, Liquidity, Age of the company have no effect on audit delay. While based on simultaneous test (F test) of Auditor Opinion, Profitability, Liquidity, Company Size, and Age of the company have influence to Audit Delay. The amount of R2 in real estate and property in Indonesia amounted to 0.977 this shows the effect of independent variables ie auditor opinion, profitability, liquidity, company size, and age of the company to variable Audit Delay can be explained by this equation model of 97.7% while the remaining 2.3% influenced by other factors outside the study. Keyword: Audit Delay, Auditor Opinion, Profitability, Liquidity, Company Size, Age of the company

PENGARUH KEPEMILIKAN PUBLIK, UKURAN PERUSAHAAN, UMUR LISTING, JUMLAH DEWAN KOMISARIS INDEPENDEN DAN PROFITABILITAS TERHADAP KETEPATAN WAKTU CORPORATE INTERNET REPORTING PADA PERUSAHAAN SEKTOR KEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA

This research aims to determine and analyze the effect of public ownership, company size, age of listings, number of independent commissioners, and profitability on the timeliness of corporate internet reporting in financial sector companies listed on the Indonesia Stock Exchange. The sample used in this study is financial sector companies listed on the Indonesia Stock Exchange with the sample collection technique used purposive sampling with the amount of final sample to 50 companies that meet the criteria. The data used are secondary data from the official page on the Indonesia Stock Exchange. The analytical tool used in this study is logistic regression analysis using Microsoft Excel and SPSS 16. The result of this study indicate that partially the variable of public ownership, age of listings, number of independent commissioners, and profitability has no effect on the timeliness of corporate internet reporting. While the company size have a significant effect on the timeliness of corporate internet reporting. And the simultaneously that the variable of public ownership, company size, age of listings, number of independent commissioners, and profitability have a significant effect on the timeliness of corporate internet reporting. Keywords : Public Ownership, Company Size, Age of Listings, Number of Independent Commissioners, and Profitability, Timeliness of Corporate Internet Reporting.

PENGARUH TINGKAT EFEKTIVITAS PERPUTARAN KAS, PIUTANG, DAN MODAL KERJA TERHADAP RENTABILITAS EKONOMI PADA KOPERASI PEDAGANG PASAR GROGOLAN BARU (KOPPASGOBA) PERIODE 2016-2020

This study aims to test and analyze the effect of effectiveness of cash turnover, receivables,and working capital on economic rentability in the New Grogolan Market Traders Cooperative of Pekalongan City from 2016 to 2020. The method used in this study was quantitative research method with documentation techniques and analyzed used multiple linear regression analysis. The results of this study showed (1) the effectiveness of cash turnover has no significant effect on economic rentability, (2) the effectiveness of receivables turnover has no significant effect on economic rentability, (3) the effectiveness of working capital turnover has a positive and significant effect on economic rentability, and (4) there is a positive and significant effect on the effectiveness of cash turnover, receivables, and working capital together on economic rentability. Keywords: Turnover of cash, turnover of receivables, turnover of working capital, and economic rentability.

PENGARUH LINGKUNGAN KERJA, MOTIVASI, KOMPENSASI TERHADAP KINERJA KARYAWAN MELALUI JOB SATISFACTION PADA KARYAWAN PT BPR BKK TAMAN PERSERODA PEMALANG

This research was carried out to determine the effect of work environment, motivastion and compensation on performance through job satisfaction as an intervening variable PT BPR BKK TAMAN Perseroda, This study used porposive sampling technique where the selected sample was 50 respondents who were employees of PT BPR BKK TAMAN Perseroda, a financial services provider company, the date were analyzed throught Structural Equation Modeling (SEM), method and SMARTPLS 3 dfe to the small number of targeted respondent from result of the study, it was found that the environment, motivation, and compensation had a significant effect on job satisfaction and employee performance, beside job satisfaction had a significant effect on performance moreover the intervening varable namely job satisfaction could partially moderate exogenous variable Keyword: work environment, work motivation, compensation, performance, job satisfaction

PENGARUH NILAI TUKAR RUPIAH DAN INFLASI TERHADAP INDEKS SAHAM SYARIAH INDONESIA TAHUN (2015-2019)

Penelitian ini bertujuan untuk mengetahui pengaruh Inflasi dan nilai tukar rupiah (kurs) terhadap Indeks Saham Syariah Indonesia selama tahun 2015-2019. Penelitian ini merupakan penelitian kuantitatif dengan menggunakan metode pengumpulan data sekunder dengan metode pengambilan sampel yaitu Purpose Sampling, data yang diperoleh kemudian diolah dengan menggunakan alat bantu SPSS versi 16. Teknik analisis yang digunakan adalah regresi linier berganda, sementara uji hipotesis menggunakan uji - T serta uji - F dengan tingkat signifikansi 5%. Pengujian asumsi klasik yang digunakan dalam penelitian ini meliputi uji normalitas, multikolinearitas, heteroskedastisitas dan autokorelasi. Hasil penelitian ini bahwa Uji T test menunjukkan bahwa pengaruh variabel Nilai Tukar Rupiah (kurs) tidak berpengaruh signifikan dengan nilai signifikansi sebesar 0,233 > 0,05 terhadap Indeks Saham Syariah Indonesia (ISSI), sedangkan pengaruh variabel Inflasi memiliki pengaruh yang signifikan terhadap indeks saham syariah indonesia (ISSI) dengan nilai signifikansi 0,000 < 0,05. Uji F test menunjukkan pengaruh variabel nilai tukar rupiah (kurs) dan inflasi secara simultan berpengaruh signifikan terhadap indeks saham syariah indonesia (ISSI) dengan nilai 0,000 < 0,05 dan sebesar 16,546 lebih besar dari 3,15. Adapun hasil perhitungan koefisien determinasi () dengan nilai 0,367. Hal ini dapat menjelaskan variabel kurs dan inflasi berpengaruh sebesar 36,7% terhadap ISSI.

PENGARUH KEEFEKTIFAN PENGENDALIAN INTERNAL, ASIMETRI INFORMASI, KESESUAIAN KOMPENSASI DAN KETAATAN ATURAN AKUNTANSI TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI (Studi Kasus pada OPD Kabupaten Kendal)

This study aims to test the effectiveness of internal control, information asymmetry, suitability of compensation and compliance of accounting rules against tendencies of accounting fraud. This study used quantitative methods with primary data obtained directly from respondents’s answer to questionnaries. The population in this study is all the authorities and responsible for the use of budgeted fubds, accounting implementes and people whose duties are related to the preparation of financial statements and accountability reports ini OPD Kendal Regency. This study used purposive sampling method with 66 respondents as the sample. The data analysis method used in this study was multiple linear regression analysis with IBM SPSS Statistics 21. The results of this research showed that (1) The effectiveness of internal control has a significant effect on the tendency of accounting fraud, (2) Information asymmetry has a significant effect on the tendency of accounting fraud, (3) The suitability of compensation has no significant effect on the tendency of accounting fraud, (4) Compliance of accounting rules has no significant effect on the tendency of accounting fraud, (5) Effectiveness of internal control, information asymmetry, the suitability of compensation and the observance of accounting rules simultaneously have a significant effect on the tendency of accounting fraud.