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Analysis of the Distinction of Earnings Management between Islamic and Conventional Stocks Markets in the Consumer Goods Industry in Indonesia Titin Agustin Nengsih; Nofrianto Nofrianto; Ahmad Syukron Prasaja; Sri Rahma; Nurfitri Martaliah; M. Taufik Ridho
Esensi: Jurnal Bisnis dan Manajemen Vol 11, No 2 (2021)
Publisher : Faculty of Economic and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/ess.v11i2.23062

Abstract

Analysis of earnings management is carried out to achieve profit targets applied in financial statements management. This study analyzes the difference between earnings management in the consumer goods industry sector, Islamic and conventional stocks. Data is on financial statements and annual reports of manufacturing companies on IDX in 2016-2019 as many as 19 sharia and 10 non-sharia issuers. This research uses analysis of the independent samples test of earnings management, current tax burden, firm size, managerial ownership, and leverage both Islamic and Conventional stocks. The results show a significant difference in several variables in earnings management between two markets, i.e., Islamic and Conventional Stocks, which are current tax burden, managerial ownership, and leverage in manufacturing companies in the consumer goods industry in Indonesia in the period of 2016-2019
Analisis Perbandingan Keputusan Membeli di Pasar Tradisional dan Modern Titin Agustin Nengsih; Fani Kurniawan; Ahmad Syukron Prasaja
Indonesian Journal of Islamic Economics and Business Vol. 6 No. 1 (2021): Indonesia Journal of Islamic Economics and Business
Publisher : Fakultas Ekonomi dan Bisnis Islam UIN STS Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30631/ijoieb.v6i1.759

Abstract

The purpose of this study is to determine whether there is an effect of price and service on buying decisions in the traditional market and the modern market in Bayung Lencir. The research method used is quantitative and the population in this study has no known number of respondents, so the sample determination uses the Lameshow formula with an error of 10%. The sample in this study were 100 respondents from traditional markets and 100 respondents from modern markets. The results of hypothesis testing indicate that there is a significant influence between price and purchasing decisions in traditional markets. However, price does not have a significant effect on buying decisions in the modern market. In the modern market, services have a significant effect on purchasing decisions, while services have no significant effect on buying decisions in the Bayung Lencir traditional market. The results of the F-Test indicate that the purchasing decisions of the community are influenced jointly by prices and services in both traditional market and modern market. The R2 value of traditional markets is 52.1%, in other hand R2 value of the modern market is 59.2%.
ANALISIS POTENSI SEKTOR BASIS DAN NON BASIS KABUPATEN REJANG LEBONG TAHUN 2019-2021 Muhammad Arif; Risky Olivia Erdani; Wilius Lizar; Ahmad Syukron Prasaja
LOKOMOTIF ABDIMAS: Jurnal Pengabdian Kepada Masyarakat Vol. 2 No. 1 (2023)
Publisher : LPPM UIN Sulthan Thaha Saifuddin Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30631/lokomotifabdimas.v2i1.1580

Abstract

Pertumbuhan Produk Domestik Regional Bruto (PDRB) dari berbagai sektor dapat digunakan untuk meningkatkan kinerja perekonomian suatu negara. Pertumbuhan Produk Domestik Regional Bruto (PDRB) untuk produk ini terjadi apabila daerah tersebut memiliki sektor dominan atau basis dengan tingkat pertumbuhan yang relatif cepat dan daya saing yang kuat. Tujuan dari penelitian ini adalah untuk mengidentifikasi sektor basis dan non basis struktur ekonomi wilayah Kabupaten Rejang Lebong tahun 2019 sampai dengan tahun 2021. Hal ini dilakukan dengan menggunakan metode Analisis Location Quotient (LQ) dan metode Analisis Dynamic Location Quotient (DLQ).
Analisis Location Quotient dan Shift Share dalam Menentukan Sektor Basis dan Non-Basis di Kabupaten Tanjung Jabung Barat Provinsi Jambi Eni Febriyanti; Susi Fita Sari; Ahmad Syukron Prasaja
Jurnal Ekuilibrium Vol 6 No 2 (2022): JEK Volume 6 Nomor 2 Tahun 2022
Publisher : UPT Penerbitan Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jek.v6i2.32079

Abstract

Penelitian ini bertujuan untuk menganalisis Location Quotient dan Shift Share dalam menentukan sektor basis dan non basis di kabupaten Tanjung Jabung Barat. Penelitian ini dilakukan dengan menggunakan data sekunder periode 2018-2021 yang meliputi Produk Domestik Bruto Regional ( PDRB) Provinsi Jambi dan Kabupaten Tanjung Jabung Barat. Dengan menggunakan data Time Series. Model penelitian ini dengan menggunakan model analisis Loqation Quotien dan Shift Share. Penilitian ini menyimpulkan bahwa sektor pertanian , kehutanan dan perikanan berkompetitif dan berpotensi dalam pertumbuhan ekonomi sedangkan sektor real estate tidak berpesialisasi dalam pertumbuhan ekonomi meskipun berpotensi, maka dalam hal ini pemerintah harus mengupayakan agar sektor yang berkompentitif dan berpotensi tetap konsisten dalam menyumbang dalam pertumbuhan ekonomi.
Analisis Location Quotien dalam Menentukan Sektor Basis di Kabupaten Tanjung Jabung Barat Provinsi Jambi Nirmala Dara Yuningsih; Annisa Putri; Tiara Oktaliana; Ahmad Syukron Prasaja
Jurnal Ekuilibrium Vol 7 No 2 (2023): JEK Volume 7 Nomor 2 Tahun 2023
Publisher : UPT Penerbitan Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jek.v7i2.36862

Abstract

Penelitian ini bertujuan untuk menganalisis Location Quotient dalam menentukan sektor basis di kabupaten Tanjung Jabung Barat. Penelitian ini dilakukan dengan menggunakan data sekunder periode 2018-2021 yang meliputi Produk Domestik Bruto Regional ( PDRB) Provinsi Jambi dan Kabupaten Tanjung Jabung Barat.Dengan menggunakan data Time Series. Model penelitian ini dengan menggunakan model analisis Loqation Quotien. Penilitian ini menyimpulkan bahwa sektor pertanian,kehutanan dan perikanan berkompetitif dan berpotensi dalam pertumbuhan ekonomi sedangkan sektor real estate tidak berpesialisasi dalam pertumbuhan ekonomi meskipun berpotensi, maka dalam hal ini pemerintah harus mengupayakan agar sektor yang berkompentitif dan berpotensi tetap konsisten dalam menyumbang dalam pertumbuhan ekonom
PENGARUH SUPPORTING ENVIRONMENTAL PROTECTION DAN GREEN IDENTIFICATION PRODUCT TERHADAP KEPUTUSAN PEMBELIAN GREEN PRODUCT PADA MAHASISWA Baso Agus Salim; Agustina Mutia; Ahmad Syukron Prasaja
Dinamika: Jurnal Manajemen Sosial Ekonomi Vol 3 No 2 (2023): DINAMIKA : Jurnal Manajemen Sosial Ekonomi
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi - Studi Ekonomi Modern

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/dinamika.v3i2.378

Abstract

The primary concern of society today is the increasing amount of plastic waste. Indonesia is facing a serious problem in handling this waste, primarily due to its growing population. Indonesians tend to heavily rely on plastic products in their daily lives, and this plastic usage contributes to the rising amount of plastic waste. This highlights a significant issue in maintaining environmental sustainability in Indonesia, particularly in the province of Jambi. As the vanguard of environmental conservation efforts, students must possess awareness in safeguarding the environment. Environmental issues become even more worrisome when society cannot change its behavior to improve the situation. Therefore, there is a need to enhance supporting environmental protection as an effort to provide environmental protection and use environmentally friendly products known as green products. This research aims to determine and analyze the influence of supporting environmental protection and green product identification on the purchasing decisions of green products. The data collection method used is quantitative, with data analysis through the Determinant Coefficient test. A sample of 97 respondents was selected using the Stratified Random Sampling technique. This study employs statistical analysis. The simultaneous results of the research indicate that both supporting environmental protection and green product identification have a positive and significant influence on purchasing decisions. The coefficient of determination calculation shows that the variables supporting environmental protection and green product identification collectively influence 50.1% of the outcome, while the remaining 49.9% is affected by variables outside the scope of this study.
Potensi Green Economy Dalam Mendukung Tujuan Pembangunan Berkelanjutan Pada Pabrik Beras Bintang Nipah Emas Di Tinjau Dari Ekonomi Syariah Ahmad Syukron Prasaja; Dessy Anggraini; Andika Andika
Jurnal Nuansa : Publikasi Ilmu Manajemen dan Ekonomi Syariah Vol. 1 No. 4 (2023): Desember : Jurnal Nuansa : Publikasi Ilmu Manajemen dan Ekonomi Syariah
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/nuansa.v1i4.398

Abstract

. Nowadays global problems whose impact on the environment are no stranger to human life. A clean and beautiful environment will have a positive impact on human health and vision, however, this phenomenon is very rare or even more difficult to find. So researchers are interested in conducting research at a rice factory in the Nipah Panjang II area. The rice factory is a factory that processes paddy into rice. The researcher intends to apply the green economy concept to the factory in the hope of reducing the losses caused by the factory to the surrounding environment and supporting the goals of sustainable development. The research method used in this research is a qualitative research method and uses descriptive research. Meanwhile, the data sources used in this research are primary data and secondary data, while the data collection techniques used are observation, interviews, questionnaires and documentation. It is known that the research results obtained in this research are that the factory carries out a rice milling process using a machine that is fueled by ethanol and the waste produced is re-managed into something that can be useful and generate additional income for the factory
PENGARUH RISIKO, RETURN DAN RELIGIUSITAS TERHADAP KEPUTUSAN INVESTASI MAHASISWA (Studi Pada Mahasiswa FEBI UIN STS Jambi) Ahmad Syahrizal; Ahmad Syukron Prasaja; Lia Anjeli
EKSYA : Jurnal Ekonomi Syariah Vol 4 No 2 (2023): JURNAL EKSYA: JURNAL EKONOMI SYARIAH
Publisher : Program Studi Ekonomi Syariah Sekolah Tinggi Agama Islam Negeri Mandailing Natal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56874/eksya.v4i2.1357

Abstract

This study aims to determine the effect of risk, return and religiosity on investment decisions in FEBI UIN STS Jambi students. The methods used in this study are quantitative methods, and the data analysis methods used are multiple regression, t test and f test. The sample in this study was 94 samples of students of FEBI UIN STS Jambi batch 2017-2020, by distributing Likert scale questionnaires. The test results obtained from the t test show that the risk variable (X 1) does not have a significant effect on Student Investment (Y). this is evidenced from the value of T calculated > Ttable , which is -1.439 < 1.66 and a significant value of 0.154 > 0.005 so that it can be concluded that H a dit olak and Ho diterima, while the variable return (X2) has a significant effect on student investment (Y). this is evidenced from the calculated T value > Ttable, which is 4.400 > 1.66 and a significant value of 0.002 < 0.005 so that it can be concluded that H a is accepted and Ho is rejected, then the variable of religiosity (X3) significant effect on student investment (Y). this is evidenced from the value of T calculated > Ttable which is 3.172 > 166 and a significant value of 0.00 2 < 0.005 so that it can be concluded that H a is accepted and H0 is rejected. The test results obtained from the f test show that the variables risk, return and religiosity simultaneously have a significant effect on student investment. This is evidenced from the value of F calculated> Ftable, which is 8,558 > 2.47 and a significant value of 0.001< 0.005 so that it can be concluded that H a is accepted and H0 is rejected. The influence on the independent variables (X 1), (X 2) and (X3) was 19.8% while the remaining 80.2% was influenced by other variables outside this study
Pelaksanaan Zakat Penangkaran Sarang Burung Walet Di Desa Srimulyo Kecamatan Tungkal Jaya Kabupaten Musi Banyuasin Provinsi Sumatera Selatan Linta Kristiana; Arsa Arsa; Ahmad Syukron Prasaja
Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah Vol. 1 No. 4 (2023): November : Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah
Publisher : STAI YPIQ BAUBAU, SULAWESI TENGGARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59059/jupiekes.v1i4.474

Abstract

The background of this research is the implementation of zakat on the breeding of swallow's nests in the village of Srimulyo, Tungkal Jaya District, Musi Banyuasin Regency, South Sumatra Province, whose practices are not yet in accordance with Islamic regulations. This type of research is field research using descriptive qualitative methods. This research was conducted in Srimulyo Village, Tungkal Jaya District, Musi Banyuasin Regency, South Sumatra Province, using a normative and sociological approach, using primary and secondary data sources. Data collection techniques are observation, interviews, and documentation. Data analysis techniques are data collection, data reduction, data presentation, then drawing conclusions.The results of the study show that the implementation of zakat on the breeding of swallow's nests in Srimulyo Village, Tungkal Jaya District, Musi Banyuasin Regency, South Sumatra Province has quite a large potential for zakat. However, this was not implemented because it had various obstacles in its implementation, such as: swallow nest breeders did not pay zakat because they lacked literacy about swallow nest zakat, there was no amil zakat institution that socialized it to the village, some of them paid zakat with a rate of 2, 5% follows the zakat property which is paid once a year. Even though the rate they should spend on the results of breeding swallow's nests is 5% each time a sale is made of total net income. On the other hand, it turns out that there are still many breeders who are reluctant to pay zakat, there are also those who do not recommend giving zakat at all.
Analisis Perbandingan Kinerja Keuangan Daerah Pada Pemerintah Kota Jambi Dan Pemerintah Kabupaten Tebo Tahun 2018-2022 Restiana Restiana; As’ad Isma; Ahmad Syukron Prasaja
EBISMAN : eBisnis Manajemen Vol. 2 No. 1 (2024): March : EBISMAN : eBisnis Manajemen
Publisher : Universitas Nusa Nipa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59603/ebisman.v2i1.329

Abstract

Regional government financial performance is a measure used to ensure the region's ability to implement financial implementation regulations properly and correctly to maintain desired services. 11 districts in Jambi province, Jambi City government and Tebo district government. Fluctations occur. The difference in regional income between the Jambi city government and Tebo district government is the highest and lowest in 2022. This research aims to determine the comparison of the financial performance of the Jambi City Government and the Tebo Regency Government. 2018- 2022. This research is descriptive quantitative research. Data collection techniques in this research use documentation. The data analysis technique used is descriptive analysis with the formula: Regional Financial Independence Ratio, Effectiveness Ratio, Efficiency Ratio, Harmony Ratio and Growth Ratio. The results of the research show that the financial performance of the Jambi City government and the Tebo Regency government in 2018-2022 seen from the regional financial independence ratio shows that the level of financial independence of Jambi City is on average higher than that of Tebo Regency, seen from the effectiveness ratio shows that the level of effectiveness shows that the government Tebo Regency is more effective than Jambi City, judging from the Efficiency Ratio, it shows that the percentage of Tebo Regency's efficiency level is smaller than Jambi City. Tebo Regency and Jambi City are categorized as less efficient in managing finances, seen from the harmony ratio, it shows that the two regions allocate more funds for operational expenditure than capital expenditure, and seen from the growth ratio, Jambi City's PAD growth is higher than that of Tebo Regency.