Contoh Abstrak dalam Skripsi Tugas Akhir Akuntansi

 ABSTRAK

Sanjaya Yasin
B1B01004
Analisis Pengaruh Dana Perimbangan Terhadap Pertumbuhan Ekonomi dan Disparitas Pendapatan Antar
Daerah Pasca Desentralisasi Fiskal di Indonesia
x +113 halaman ; 22 tabel ; 8 grafik ; 4 lampiran ; 2005

Penelitian ini bertujuan untuk pengaruh dana perimbangan yang merupakan inti dari pemberlakuan
desentralisasi fiskal terhadap pertumbuhan ekonomi dan disparitas pendapatan antar daerah di Indonesia
pada periode tahun 2001 sampai 2003. Penelitian menggunakan analisis panel data dengan model
regresi fixed effect dan metode Generelized Least Square (GLS).

Dana perimbangan terdiri dari dana bagi hasil pajak, dana bagi hasil sumber daya alam, dana alokasi
umum, dan dana alokasi khusus. Implikasi dari financial sharing, pemerintah pusat memberikan bagi hasil
pajak dan bagi hasil sumber daya alam pada daerah yang bertujuan untuk mengurangi ketimpangan
vertikal. Distribusi sumber daya alam dan pajak tidak merata disemua daerah. Oleh sebab itu, pemerintah
pusat memberikan dana alokasi umum yang bertujuan untuk fiscal equalizations dan mengurangi
kesenjangan antar daerah. Pemerintah pusat juga memberikan dana alokasi khusus pada daerah yang
dianggap kurang mampu membiayai kegiatannya dari penerimaan daerahnya sendiri.
Hasil dari penelitian ini adalah: (1) Kebijakan desentralisasi fiskal di Indonesia mendorong pertumbuhan
ekonomi daerah tetapi nilai pertumbuhan yang dihasilkan relatif rendah. (2) Dana bagi hasil pajak
meningkatkan disparitas antar daerah sedangkan dana alokasi umum yang berfungsi sebagai pemerata
fiskal belum berpengaruh dalam meminimalisasi disparitas pendapatan antar daerah.

ABSTRACT

Sanjaya Yasin

B1B01004
Analysis of Intergovernmental Transfer Effect on Economic Growth and Region Income Disparity After
Fiscal Decentralization in Indonesia
x + 113 pages ; 22 tables ; 8 graphics ; 4 appendixes ; 2005

The main objective of this study is to determine the effect of intergovernmental transfer which is the main
of  fiscal decentralization on economic growth and region income disparity in Indonesia at period from
2001 until 2003. This study used panel data analysis with fixed effect regression model and Generelized
Least Square (GLS) method.

Intergovernmental transfer contains tax revenue sharing, natural resources revenue sharing, general
allocation fund, and specific allocation fund. The implication of financial sharing, central government grant
tax revenue sharing and natural resources revenue sharing for region to minimize vertical imbalance.
Natural resources and tax distribution in all region was not equal. Hence, central government grant
general allocation fund for fiscal equalizations and minimize region disparity. Central government also give
specific allocation fund to region which can not afford the activity from their own revenues.

The results of this study are: (1) Fiscal decentralization policy in Indonesia gives a strong effect on region
economic growth but the growth value is relatively small. (2) Tax revenue sharing increase region income
disparity, while general allocation fund for fiscal equalizations not yet effects in minimizing region income
disparity.

Mobile Banking on the Increase in Developing Countries

Mobile banking is becoming more and more popular in countries of the Third World. While in
developed countries almost all people have bank accounts, only a small part of the
population in underdeveloped countries has access to banks.

In mobile banking, a person who wants to send money does so by sending the amount via
text to the receiver’s phone number. The person who receives the money goes to an
authorized local shop and withdraws the cash.

There are many examples of mobile banking in the Third World. Hospitals in Tanzania send
money to women so that they can pay for the bus fare to the hospital. In Afghanistan, the
government pays its policemen by mobile phone. Coffee plantation owners in East Africa
send workers their money via text.
Mobile banking has become popular where there are few banks but where most of the
people have a mobile phone. The potential market is especially large in South America
where only 35% of the people have bank accounts but 90% have mobile phones.

Many mobile phone companies are taking over banking services in underdeveloped
countries. In the last two years, almost one million people in six African countries have
signed up with European mobile operator Orange. In Kenya and Tanzania, British operator
Vodaphone has 20 million customers who send money to other people in the country and
abroad.

In Pakistan, Norwegian mobile phone company Telenor has been offering mobile banking
since 2008. People can withdraw money at almost 11,000 shops throughout the country.
Pakistan itself has only a little over 8,000 banks. Money transfers are limited to $120, with
Telenor taking 5% of the amount.

The number of mobile banking customers is expected to rise in Third World countries from
currently 60 million to almost a billion in 2015. Over 80% of these costumes live in Latin
America, Africa, and Asia.

In the developed world mobile banking has not become a serious option because most
customers have bank accounts and transfer their money via Internet banking. As more and
more Americans and Europeans buy smartphones mobile banking will probably increase.

Vocabularies
 access = the right or possibility  to use something
 amount = sum
 an authorized = official, allowed
 bank account = an agreement where a  customer can pay in and take out money at
a bank
 billion = a thousand million
 bus fare = the money that you have to pay to ride a bus
 cash = money
 currently = right now
 customer = person who buys something or uses a company’s services
 developed countries = rich countries in Europe and North America, as well as
Japan and Australia
 especially = very
 expect = will probably
 government = the people who rule a country
 increase = go up
 limited = here: not more than
 local = in the area
  mobile banking = to make money transfers through your mobile phone
 offer = here: sell to people
 operator = company
 option = possibility, offer
 owner = a person who possesses or has something
 popular = liked by many people
 potential = possible
 receive = get
 receiver = a person who gets the money
 rise = go up
 serious = important, good
 service = help that a company gives you
 sign up = to start being a customer and use the services
 smartphone = mobile phone that has its own operating system and works like a
small computer
 throughout = in all of
 transfer = send
 an underdeveloped country = poor country in Asia, Latin America, and Africa
 via = through, by way of
 while = although
 withdraw = get, take out

Terjemahan 
Perbankan Mobile pada Peningkatan di Negara Berkembang

Perbankan mobile menjadi semakin populer di negara-negara Dunia Ketiga. Sementara di

negara-negara maju hampir semua orang memiliki rekening bank, hanya sebagian kecil dari
populasi di negara-negara terbelakang yang memiliki akses ke bank.

Dalam mobile banking, seseorang yang ingin mengirim uang melakukannya dengan
mengirimkan jumlah melalui teks ke nomor telepon penerima. Orang yang menerima uang
pergi ke toko lokal yang berwenang dan menarik uang tunai.

Ada banyak contoh untuk mobile banking di Dunia Ketiga. Rumah sakit di Tanzania
mengirim uang kepada wanita sehingga mereka dapat membayar ongkos bus ke rumah
sakit. Di Afghanistan pemerintah membayar polisi dengan ponsel. Pemilik perkebunan kopi
di Afrika Timur mengirimkan uang kepada pekerja melalui SMS.

Perbankan mobile telah menjadi populer di mana ada beberapa bank tetapi di mana
sebagian besar orang memiliki ponsel. Pasar potensial sangat besar di Amerika Selatan di
mana hanya 35% orang memiliki rekening bank tetapi 90% memiliki ponsel.

Banyak perusahaan telepon seluler mengambil alih layanan perbankan di negara-negara

terbelakang. Dalam dua tahun terakhir hampir satu juta orang di enam negara Afrika telah
mendaftar dengan operator seluler Eropa Orange. Di Kenya dan Tanzania, operator Inggris
Vodaphone memiliki 20 juta pelanggan yang mengirim uang ke orang lain di negara ini dan
di luar negeri.
Di Pakistan, perusahaan telepon seluler Norwegia, Telenor, telah menawarkan layanan
mobile banking sejak 2008. Orang-orang dapat menarik uang di hampir 11.000 toko di
seluruh negeri. Pakistan sendiri hanya memiliki sedikit lebih dari 8.000 bank. Transfer uang
dibatasi hingga $ 120, dengan Telenor mengambil 5% dari jumlah.

Jumlah pelanggan mobile banking diperkirakan akan meningkat di negara-negara Dunia

Ketiga dari 60 juta saat ini menjadi hampir satu miliar pada tahun 2015. Lebih dari 80% dari
pelanggan ini tinggal di Amerika Latin, Afrika dan Asia.

Di negara maju mobile banking belum menjadi pilihan serius karena sebagian besar
pelanggan memiliki rekening bank dan mentransfer uang mereka melalui internet banking.
Karena semakin banyak orang Amerika dan Eropa membeli smartphone, mobile banking
mungkin akan meningkat.
 JURNAL ILMIAH EKONOMI BISNIS

ISSN : 0853-862X

Jurnal ini diterbitkan secara berkala tiga kali dalam setahun, April, Agustus, dan Desember.
Jurnal memuat artikel ilmiah hasil penelitian tentang ekonomi dan bisnis yang meliputi
manajemen, akuntansi, perbankan, asuransi, pemasaran, dan koperasi yang ditulis dalam
bahasa Indonesia maupun bahasa Inggris.

Jurnal ini diterbitkan oleh Lembaga Penelitian Universitas Gunadarma dan telah
terakreditasi oleh SK DIKTI No. 110/DIKTI/Kep/Desember2009

JOURNAL OF ECONOMICS AND BUSINESS

ISSN : 0853-862X

This journal is published periodically three times a year, April, August, and December. It
publishes a broad range of research articles on economics and business comprising
management, accountancy, banking, insurance, industry, marketing, transportation, and
cooperative, whether in Indonesian Language or English.

This journal is published by Research Institute of Gunadarma Univesity and has been
accredited by Decree of Higher Education Directorate (SK DIKTI) No. 110/DIKTI/Kep/
Desember2009
 ETHICS AS A FOUNDATION OF MANAGEMENT – A
VALUABLE RESOURCE OR A RELIC IN THE TIMES OF
CRISIS?

Joanna Hernik1
Marcin Gębarowski2

1
Faculty of Economics, West Pomeranian University of Technology in Szczecin
Zołnierska str. 47, 71-210 Szczecin, Poland
Joanna.Hernik@zut.edu.pl
2
Rzeszów University of Technology, Poland
marcing@prz.edu.pl

Abstract
Following rules of activity, resulting from ethical norms accepted in given society,
may be one of sources of a competitive advantage. Though, it can be presumed
that not everybody is aware of the necessity as well as of advantages connected
with activity running this way. In this aspect, the aim of the article to show Polish
businessmen attitude towards challenges lowing from handling business in accord
with ethics. All theoretical issues discussed herein pertain to the topic of business
ethics. Empirical data presented in this paper were gathered by the authors during
410 interviews about ethics that were conducted with businessmen running small
and middle irms. The main intention was to determine if obeying ethic rules is a
real value for entrepreneurs. From obtained results the conclusion, that Polish
businessmen declare the importance of ethics in their activity, but in practice the
bulk of them does not remember any rules and does not recognize ethics as a
footing of business, can be draw out.
Analisis Efisiensi Perdagangan Komoditas Kedelai Edamame di Kabupaten Jember (Edamame Soybean
Trade Commodity Efficiency Analysis in Jember Province) Didik Pudjo Musmedi Fakultas Ekonomi
Universitas Jember abstrak Penelitian ini bertujuan untuk menentukan: (a) pola administrasi institusi
dan bisnis/pemasaran komoditas kedelai edamame dalam rangka meningkatkan ekspor non-migas, dan
(b) struktur pasar komoditas kedelai edamame karena nilai tukar berkurang. Berdasarkan analisis
diperoleh hasil sebagai berikut: (a) Biaya hanya 45,33 persen dari petani, di mana keuntungan petani
sebesar 31,18 persen dari harga FOB. Mengurangi Kedelai Edamame akuisisi petani karena
ketidakstabilan nilai tukar rupiah terhadap dolar, serta pengaruh perubahan iklim global menyebabkan
penurunan kualitas kedelai Edamame, (b) memperoleh margin keuntungan terbesar profit margin 34,69
persen eksportir dengan dari harga FOB dan pedagang mendapatkan manfaat Rasio biaya terbesar, yaitu
sebesar 10,54, dan (c) Kedelai Edamame sebagian besar diekspor, sehingga dengan penurunan nilai
tukar rupiah menyebabkan harga kedelai Edamame meningkat. Harga kedelai edamame secara nominal
rata-rata meningkat hampir 100 persen. Pada tahun 2007 rata-rata per kg Rp.9000, sampai dengan
Rp.16.500, pada tahun 2006. Petani kedelai edamame ‘pendapatan, menggunakan rata-rata
produktivitas petani pendapatan pada tahun 2006 sebesar Rp.11.070.000, - dan pada tahun 2007
pendapatan petani sebesar Rp.18.810.000, - Untuk mengembangkan usahatani kedelai edamame dan
melihat peran besar terhadap perekonomian kedelai edamame Kabupaten Jember, perlu untuk
meningkatkan produktivitas kedelai Edamame dengan pinjaman, untuk mengelola pertanian yang lebih
intensif dan kebutuhan untuk konseling, terutama dalam meningkatkan produktivitas kedelai edamame.

Kata kunci: Kedelai Edamame, struktur pasar dan rata-rata penukaran

 Abstract

This study aims to determine: (a) The pattern of institutional and business administration /
marketing edamame soybean commodity in order to increase non-oil exports, and (b) structure of
edamame soybean commodity markets due to reduced exchange rate.Based on the analysis
obtained the following results: (a) Cost is only 45.33 percent of farmers, where farmers’ profits
amounted to 31.18 per cent of the FOB price. Reduced acquisition Edamame Soybean farmers
due to the instability of the rupiah to the dollar, as well as the influence of global climate change
caused a decrease in the quality of Edamame Soybean, (b) obtained the largest profit margin
profit margins of exporters with 34.69 percent of the FOB price and traders get the benefit The
greatest cost ratio, that is equal to 10.54, and (c) Edamame Soybeans mostly exported, so that
with the decline of the rupiah caused Edamame Soybean prices are rising. Edamame Soybean
prices in nominal terms on average increased by nearly 100 percent. In 2007 the average per-kg
of Rp.9000, up to Rp.16.500, in the year 2006. Edamame Soybean farmers ‘income, using
average productivity of the farmers’ income in the year 2006 amounting to Rp.11.070.000,- and
in 2007 the income of farmers amounted to Rp.18.810.000,- To develop edamame soybean
farming and see the huge role on the economy of edamame soybean Jember regency, it is
necessary to increase the productivity of soybeans Edamame with lending, to manage the more
intensive farming and the need for counseling, especially in improving the productivity of
soybean edamame.