Muhammadiyah International Journal of Economics and Business最新文献

Front Matters of Vol. 1, No.2 《前沿要闻》第一卷第2期

Muhammadiyah International Journal of Economics and Business Pub Date : 2019-11-27 DOI: 10.23917/mijeb.v1i2.9360

Mijeb Editorial Team

引用次数: 0

Acknowledgement from The Chairman of Association of the Muhammadiyah Higher Institutions' Faculties of Economics and Business 穆罕默德迪亚高等院校经济与商业学院协会主席致谢

Muhammadiyah International Journal of Economics and Business Pub Date : 2019-11-27 DOI: 10.23917/mijeb.v1i2.9361

Mukhaer Pakkanna

引用次数: 0

Front Matters of Vol. 2, No.1 《前瞻》第二卷第1期

Muhammadiyah International Journal of Economics and Business Pub Date : 2019-11-27 DOI: 10.23917/mijeb.v2i1.9370

Mijeb Editorial Team

引用次数: 0

Acknowledgement from The Chairman of Association of the Muhammadiyah Higher Institutions' Faculties of Economics and Business 穆罕默德迪亚高等院校经济与商业学院协会主席致谢

Muhammadiyah International Journal of Economics and Business Pub Date : 2019-11-27 DOI: 10.23917/mijeb.v2i1.9371

Mijeb Editorial Team

引用次数: 0

ANALYSIS OF LEADING SECTORS IN SOUTH TANGERANG FOR DETERMINING REGIONAL DEVELOPMENT PRIORITIES 南橘区主导产业分析，确定区域发展重点

Muhammadiyah International Journal of Economics and Business Pub Date : 2019-07-29 DOI: 10.23917/mijeb.v2i1.9381

Sutanti Sutanti, D. Oktariani

{"title":"ANALYSIS OF LEADING SECTORS IN SOUTH TANGERANG FOR DETERMINING REGIONAL DEVELOPMENT PRIORITIES","authors":"Sutanti Sutanti, D. Oktariani","doi":"10.23917/mijeb.v2i1.9381","DOIUrl":"https://doi.org/10.23917/mijeb.v2i1.9381","url":null,"abstract":"A sustainable economic growth becomes a main requirement for the continuity of regional economic development. Therefore, it should be concentrated on the basic sectors or leading sectors in order to create significant multiplier effect on other sectors. It is urgency for newly established regions, e.g., South Tangerang. This study aims to determine and analyze leading sectors that possess competitiveness and specialization in South Tangerang in relation with the future economic growth of South Tangerang. In addition, it also aims to project the added value or GRDP of South Tangerang in 2017. Secondary data in the form of time series sectoral GRDP at constant prices of both South Tangerang and Banten from 2010 to 2016 were obtained from BPS South Tangerang City and BPS of Banten Province. The data were analyzed using a quantitative- descriptive approach through the Location Quotient (LQ) and Shift-Share analysis. Based on the LQ method, there are nine leading sectors in 2010—2016, namely: construction; wholesale and retail trade, and repair of motor vehicles and motorcycles; accommodation and food; information and communication; real estate; corporate services; educational services; health and social services; and other services. The average LQ for these sectors is, respectively, 1.490; 1.333;1.315; 2.969; 2.233; 3.299; 2.530; 3.663; and 2.014. Real estate has the highest values, indicating it becomes the leading sector with the highest competitive and comparative advantages.","PeriodicalId":311184,"journal":{"name":"Muhammadiyah International Journal of Economics and Business","volume":"15 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-07-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115994583","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 1

THE EFFECT OF PROFESSIONAL SKEPTICISM, EXPERTISE, AUDIT FEE, AND AUDIT RISK ON AUDITOR’S OPINION WITH CLIENT PREFERENCE AS MODERATOR 以客户偏好为调节因子的职业怀疑、专业知识、审计费用和审计风险对审计意见的影响

Muhammadiyah International Journal of Economics and Business Pub Date : 2019-07-16 DOI: 10.23917/mijeb.v2i1.9378

Betri Sirajuddin, Thalia Purwita Anggraini

{"title":"THE EFFECT OF PROFESSIONAL SKEPTICISM, EXPERTISE, AUDIT FEE, AND AUDIT RISK ON AUDITOR’S OPINION WITH CLIENT PREFERENCE AS MODERATOR","authors":"Betri Sirajuddin, Thalia Purwita Anggraini","doi":"10.23917/mijeb.v2i1.9378","DOIUrl":"https://doi.org/10.23917/mijeb.v2i1.9378","url":null,"abstract":"The purposes of this study are to determine the effect of professional skepticism, expertise, audit fee, audit risk on the auditor’s opinion, and to determine preference client as the moderating variable on the effect of professional skepticism, expertise, audit fee, and audit risk on the auditor’s opinion. It is an empirical study on the public accountant firms and the Audit Board of the Republic of Indonesia (BPK RI) Representative Office in Palembang, South Sumatra, Indonesia. This study developed associative hypotheses and tested them. The data consisted of primary data and secondary data. The population of this research was the auditors of public accountant firms and BPK RI in Palembang. Totally, 111 respondents were involved. The techniques used for collecting the data were in-depth interviews, questionnaires, and documentation. The techniques used for analyzing the data were quantitative analysis and qualitative analysis. This study indicates that professional skepticism insignificantly affects the auditor’s opinion, expertise significantly affects the auditor’s opinion, audit fee significantly affects the auditor’s opinion, and audit risk significantly affects the auditor’s opinion. Furthermore, there is no significant relationship on the auditor’s opinion from the interaction between the client preference and professional skepticism and expertise. Meanwhile, client preference is a quasi-moderator on the influence of audit fee and audit risk on the auditor’s opinion.","PeriodicalId":311184,"journal":{"name":"Muhammadiyah International Journal of Economics and Business","volume":"9 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-07-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124769614","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

MICRO SMALL ENTERPRISES’ INTEREST IN ISLAMIC FINANCING: CASE OF MSEs AND ISLAMICS BANKS IN YOGYAKARTA 微型小企业对伊斯兰融资的兴趣:以日惹的中小企业和伊斯兰银行为例

Muhammadiyah International Journal of Economics and Business Pub Date : 2019-07-11 DOI: 10.23917/mijeb.v2i1.9382

Khusnul Hidayah, W. Wahyudin

{"title":"MICRO SMALL ENTERPRISES’ INTEREST IN ISLAMIC FINANCING: CASE OF MSEs AND ISLAMICS BANKS IN YOGYAKARTA","authors":"Khusnul Hidayah, W. Wahyudin","doi":"10.23917/mijeb.v2i1.9382","DOIUrl":"https://doi.org/10.23917/mijeb.v2i1.9382","url":null,"abstract":"The development of the micro and small enterprises (MSEs) in Yogyakarta City grew rapidly and was able to support the economic sector of the city. Nevertheless, they usually face some problems related to limited capital, market access and product quality. Islamic banking is expected to play a role in overcoming such problems, especially in providing capital to improve the product quality and market access. This study aims to acquire the empirical evidence of the effect of profit sharing, personal, and service factors on the MSEs’ interest in Islamic financing provided by Islamic banks in Yogyakarta City.This study employed a survey method using a research questionnaire distributed to MSE entrepreneurs in Yogyakarta City. The source of data was primary data and the data was analyzed using SPSS software. Of the total 70 distributed questionnaires, only 60 were responded and collected by the respondents. The data analysis techniques included data quality testing, classical assumption test, and hypothesis testing (Multiple Regression Analysis, Coefficient of Determination, F-Test, and T-Test).The results showed that profit sharing, personal factors, and service influence the MSEs’ interestin Islamic bank products provided by Islamic Banks in Yogyakarta City.","PeriodicalId":311184,"journal":{"name":"Muhammadiyah International Journal of Economics and Business","volume":"66 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-07-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128092936","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

PROVINCIAL CAPITAL EXPENDITURE AND THE FACTORS INFLUENCE THE BUDGET: BEFORE AND AFTER THE GOVERNOR ELECTION 省级资本支出及影响预算的因素:省长选举前后

Muhammadiyah International Journal of Economics and Business Pub Date : 2019-07-10 DOI: 10.23917/mijeb.v2i1.9376

Rizal Yaya, D. Savitri

引用次数: 0

DIGITALIZATION OF MICRO, SMALL & MEDIUM ENTERPRISES (MSMEs) IN EAST JAVA, INDONESIA 印尼东爪哇中小微企业(MSMEs)的数字化

Muhammadiyah International Journal of Economics and Business Pub Date : 2019-07-10 DOI: 10.23917/mijeb.v2i1.9380

M. S. W. Suliswanto, Mochamad Rofik

引用次数: 17

THE DISTINCTION BETWEEN SHARIA MARKET AND CONVENTIONAL MARKET: A STUDY ON INDONESIA STOCK EXCHANGE 伊斯兰市场与传统市场的区别:以印尼证券交易所为例

Muhammadiyah International Journal of Economics and Business Pub Date : 2019-07-06 DOI: 10.23917/mijeb.v2i1.9383

Yadi Nurhayadi, R. Rito

{"title":"THE DISTINCTION BETWEEN SHARIA MARKET AND CONVENTIONAL MARKET: A STUDY ON INDONESIA STOCK EXCHANGE","authors":"Yadi Nurhayadi, R. Rito","doi":"10.23917/mijeb.v2i1.9383","DOIUrl":"https://doi.org/10.23917/mijeb.v2i1.9383","url":null,"abstract":"The present study investigates the differences between Islamic Economic System and Conventional Economic System that supposedly lead to the differences between sharia market and conventional market. Through bivariate and multivariate analysis, regression, correlation, and determination tests were carried out to identify the effect of conventional market on sharia market. Analysis was done based on the data of Indonesia Stock Exchange from December 2006 to May 2017, The data consisted of Jakarta Stock Exchange (JSX) Composite Index (Indeks Harga Saham Gabungan, IHSG), Jakarta Stock Exchange Liquid Index (LQ45), Jakarta Islamic Index (JII), and Indonesia Sharia Stock Index (ISSI). The results show that IHSG and LQ45 have a significant positive correlation with JII or ISSI. While IHSG and LQ45 are classified as the elements of conventional market, JII and ISSI are the representation of Sharia market. It indicates that sharia market and conventional market are both present with the same character. In other words, sharia market is still influenced by banking interest rate and speculation. To confirm this finding, the list of issuers on IDX, LQ45, JII, and ISSI was examined and the specific sharia issuers were compared with non- sharia issuers, therefore the classification of IHSG and LQ45 as conventional market is corrected. Based on the results of the analysis of regression, correlation, determination, and investigation of the collected data, a model of sharia market stability is formulated.","PeriodicalId":311184,"journal":{"name":"Muhammadiyah International Journal of Economics and Business","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-07-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130372732","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 1