Mufidah, Umdatul (2008) Analisis pengaruh ukuran kinerja terhadap prediksi laba perusahaan pada industri telekomunikasi di Indonesia. Undergraduate thesis, Universitas Islam Negeri Maulana Malik Ibrahim.
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Abstract
INDONESIA:
Industri telekomunikasi merupakan salah satu pilar pertumbuhan ekonomi, perangsang dan pelumas berputarnya ekonomi. Oleh sebab itu, industri telekomunikasi bisa memperoleh hasil yang terbaik dengan cara mengukur manajemen dan analisis kinerja laporan keuangan. Dalam hal ini analisis laporan keuangan adalah salah satu alat informasi untuk mendapatkan sebuah hasil keputusan yang terbaik. Sedangkan industri telekomunikasi bisa memperoleh hasil yang baik dalam sebuah laporan keuangan dapat menggunakan analisis ukuran kinerja yang terdiri dari rasio profitabilitas, rasio perumbuhan, rasio penilaian. Namun, dalam laporan keuangan laba juga penting karena laba merupakan item analisis pusat ketika manajemen mengukur kinerja secara global dan memiliki berbagai kegunaan dalam berbagai konteks.
Penelitian ini merupakan penelitian kuantitatif. Teknik
pengumpulan data dalam penelitian ini adalah dokumentasi dengan sumber data sekunder yaitu laporan keuangan tahun 2000 sampai dengan tahun 2006. tenik analisa data dalam penelitian ini adalah analisa regresi linier berganda (Uji Asumsi Klasik, Uji F, Uji t).
Hasil penelitian ini adalah bahwa (1) terdapat pengaruh ukuran kinerja yang terdiri dari : rasio profitabilitas (X 1 ), rasio pertumbuhan (X 2 ), rasio penilaian (X 3 ) terhadap prediksi laba pada perusahaan industri telekomunikasi yaitu PT. Telekomunikasi dan PT. Indosat. (2) terdapat pengaruh dominan yaitu rasio pertumbuhan terhadap prediksi laba pada PT. Telekomunikasi sebesar 3,680% dan terdapat pengaruh dominan yaitu rasio profitabilitas terhadap prediksi laba pada PT. Indosat sebesar
3.109%.
ENGLISH:
Foreign exchange is an economic instrument for acquiring economic objects necessary to satisfy the needs of people, may it an individual or collective need, in this modern and global era. Today, not only foreign exchange market that provides foreign exchange products and services, but, as the effect of globalization, many other institutions and foreign trade/exchange banks provide such products and services, as well. One of such banks is Bank Syariah Mandiri of Malang Branch. As a syariah bank, it runs its operation in line with the syariah principals whose business practices should be free from riba, gharar and maysir.
The design of the study is a qualitative research with a descriptive method which aims at describing the implementation of foreign exchange products trades at the Bank Syariah Mandiri of Malang Branch, and whether the business practices are kept in line with or have followed the syariah principles. To get the data needed in the study, the research conducted observation, interviews and document analysis. Through logical thinking, these data were identified, analyzed and described elaborately and systematically in a bid to give the true and complete description of the situation in order to allow a clear conclusion and possible solution be made to solve the problem effectively.
From the study, it was found that the activities related to foreign exchange at the Bank Syariah Mandiri of Malang Branch include bank note trades transactions, and other foreign exchange services transactions such as foreign exchange demand deposit, time deposit, and telegraphic transfer. The type of foreign exchange transaction which is applied at the Syariah Mandiri bank is a today transaction type. The foreign exchange transaction income has contributed very little to the total income of the Syariah Mandiri bank if compared with the income contributed by other products of the bank. In the operational implementation of the foreign exchange transactions, Bank Syariah Mandiri of Malang Branch has run their practices based on the syariah principals recommended by the DSN- MUI’s edict.
Item Type: | Thesis (Undergraduate) | ||||||
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Supervisor: | Yuliana, Indah | ||||||
Contributors: |
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Keywords: | Ukuran Kinerja (Profitabilitas, Pertumbuhan, Penilaian); Prediksi Laba; Transaction; Foreign Exchange | ||||||
Departement: | Fakultas Ekonomi > Jurusan Manajemen | ||||||
Depositing User: | Users 730 not found. | ||||||
Date Deposited: | 08 Sep 2016 16:08 | ||||||
Last Modified: | 08 Sep 2016 16:08 | ||||||
URI: | http://etheses.uin-malang.ac.id/id/eprint/4771 |
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