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All Journal ESENSI: JURNAL BISNIS DAN MANAJEMEN EKSYA: Jurnal Ekonomi Syariah Jurnal Riset Ekonomi dan Akuntansi Jurnal Nuansa: Publikasi Ilmu Manajemen dan Ekonomi Syariah Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah Maslahah: Jurnal Manajemen dan Ekonomi Syariah Santri : Jurnal Ekonomi dan Keuangan Islam
Sri Rahma
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Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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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 Kinerja Keuangan Pengelolaan Alokasi Dana Desa Berdasarkan Rasio Efektivitas Dan Rasio Pertumbuhan Pada Kantor Desa Jati Mulyo Tanjung Jabung Timur Dewi Nur Aini; Putri Apria Ningsih; Sri Rahma
Jurnal Riset Ekonomi dan Akuntansi Vol. 1 No. 1 (2023): March : JURNAL RISET EKONOMI DAN AKUNTANSI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (725.59 KB) | DOI: 10.54066/jrea-itb.v1i1.177

Abstract

Penelitian ini bertujuan untuk mengetahui seberapa baik Kinerja Keuangan Pengelolaan Alokasi Dana Desa berdasarkan Rasio Efektivitas dan Rasio Pertumbuhan pada Kantor Desa Jati Mulyo Tanjung Jabung Timur. Jenis penelitian yang digunakan adalah jenis penelitian kuantitatif karena data yang dikumpulkan dalam bentuk angka-angka dari laporan keuangan Alokasi Dana Desa (ADD) pada Anggaran Pendapatan dan Belanja Desa dari tahun 2017-2021. Teknik pengumpulan data yang digunakan adalah Teknik dokumen dan studi kepustakaan (Library Research). Teknik dokumen dengan cara mengcopy file laporan keuangan Anggaran Pendapatan dan Belanja Desa (APBDesa) tahun 2017-2021 dan profil kantor Desa Jati Mulyo. Sedangkan studi kepustakaan dengan cara mengumpulkan data-data dari sumber pustaka, serta melakukan penelusuran terhadap dokumen-dokumen yang mendukung penelitian ini. Teknik analisis data yang digunakan dalam penelitian ini kuantitatif dengan rumus rasio efektivitas dan rasio pertumbuhan. Hasil penelitian menunjukkan bahwa secara umum kinerja keuangan Pemerintah Desa Jati Mulyo Tanjung Jabung Timur sudah baik dalam mengelola keuangan Alokasi Dana Desa. Hal ini dapat dilihat dari hasil perhitungan Rasio Efektivitas dikategorikan sudah Efektif, karena rata-rata efektivitasnya diatas 90% yaitu 93%. Sedangkan Rasio Pertumbuhan tumbuh secara secara negative. Rata-rata Rasio Pertumbuhan Pendapatan dan Belanja Alokasi Dana Desa sebesar <50%.
Peran Usaha Walet Dalam Meningkatkan Pendapatan Masyarakat Desa Sumber Agung Kab. Muaro Jambi Ahmad Taufik Murtadho; Hansen Rusliani; Sri Rahma
Jurnal Nuansa : Publikasi Ilmu Manajemen dan Ekonomi Syariah Vol. 1 No. 3 (2023): September : 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.v1i3.196

Abstract

Swiftlet's nest is one of the most famous foods in the world. Swiftlet's nest is believed to have very good benefits for the health of the human body. This swallow nest besides having a high price, can also be beneficial for the world of health. In order to get high-value swallow nests, it is necessary to know the types of swallows that can produce good quality nests. This study uses the theory of income in the book development economics by Sukirno Sadono. The research aims to determine the role of the swallow business in increasing the income of the Sumber Agung community. This research includes field research, with the method of observation, interviews and documentation, while the data analysis used is qualitative data analysis. The results of the study show that the swallow's nest breeding business in Sumber Agung Village is a side business where the average community in Sumber Agung Village has a livelihood as oil palm farmers. The swallow's nest breeding entrepreneurs aim to improve the family's economy by looking at the high selling price of swallow's nests and export value. The risks faced can also be minimized so that there are no substantial losses.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KEPUTUSAN GENERASI Z UNTUK MENGGUNAKAN JASA BANK SYARIAH (STUDI KASUS DI KELURAHAN BULURAN KENALI KECAMATAN TELANAI PURA KOTA JAMBI) Dia Sartika; Addiarrahman; Sri Rahma
EKSYA : Jurnal Ekonomi Syariah Vol 4 No 1 (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.v4i1.1407

Abstract

Islamic banking is the most developed Islamic financial industry in Indonesia compared to the Islamic capital market industry and the Islamic non-bank financial industry. One of the potential market segments is the Generation Z community segmentation because it is a generation that is at a productive age. This study aims to determine the influence of product, promotion, and location, partially and simultaneously on the decision to use Islamic bank services in Buluran Kenali Village, Jambi City. This research approach uses a quantitative descriptive approach. Data were collected using questionnaires and field observations. The results showed that partial product, promotion, and location influenced the decision to use Islamic bank services in Buluran Kenali Village, Telanai Pura District, Jambi City. Simultaneously, product, promotion, and location variables influence the decision to use Islamic banking services in Buluran Kenali Village, Telanai Pura District, Jambi City with a percentage of 82.5%.
Pengaruh Harga Pokok Penjualan, Aset Tetap Dan Hutang Jangka Panjang Terhadap Laba Bersih Perusahaan Sektor Industri Barang Konsumsi Yang Terdaftar Di Indeks Saham Syariah Indonesia (ISSI) Tahun 2017-2022 Muhammad Rayyan; Fathurrahman Fathurrahman; Sri Rahma
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.v1i4.497

Abstract

This research aims to determine the effect of cost of goods sold, fixed assets and long-term debt on the net profit of consumer goods industry sector companies listed on the Indonesian sharia stock index (ISSI) 2017-2022. This research uses independent variables, namely cost of goods sold, fixed assets and long-term debt. The dependent variable is net profit. The data used in this research is secondary data, namely in the form of financial reports of companies in the consumer goods industry sector listed on the Indonesian sharia stock index (ISSI) 2017-2022. This research is descriptive with a quantitative approach. Statistical methods use multiple linear regression analysis, t test, f test, and coefficient of determination analysis. The results of this research show that cost of goods sold has a significant effect on net profit, fixed assets have a significant effect on net profit, and long-term debt partially has no significant effect on net profit. Then the cost of goods sold, fixed assets and long-term debt simultaneously influence net profit. By using the F test, it is found that the independent variable has a simultaneous influence on the dependent variable. The calculation of the coefficient of determination shows that all independent variables are 0.559 or 55.9%, meaning that net profit can be explained by the cost of goods sold, fixed assets and long-term debt of 55.9%. while the remaining 44.1% can be explained by other factors outside this research.
Pengaruh Dana Pihak Ketiga (DPK), Return On Asset (ROA), Dan Capital Adequacy Ratio (CAR) Terhadap Likuiditas (FDR) Pada Bank Umum Syariah Tahun 2017-2022 Ahmad Muhzazin; Anzu Elvia Zahara; Sri Rahma
Maslahah : Jurnal Manajemen dan Ekonomi Syariah Vol. 1 No. 4 (2023): Oktober: Jurnal Manajemen dan Ekonomi Syariah
Publisher : STAI YPIQ BAUBAU, SULAWESI TENGGARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59059/maslahah.v1i4.415

Abstract

The banking industry is one of the businesses that relies on trust which is the main foundation of banking activities, namely confidence from the public as a Islamic banking service user, grows well for an Islamic banking can be seen from the financial performance itself. Today’s liquidity is very important for Islamic banks in carrying out activities, whether to overcome urgent needs, meet customer demand to financing, providing flexibility in achieving interesting and profitable investment opportunities so as not to inhibit sharia banking itself. In this study aims to determine the Effect of Third Party Fund (Dpk), Return On Asset (Roa), And Capital Adequacy Ratio (Car) On Liquidity (Fdr) At the Sharia Bank of General Sharia Year 2017-2022. This study used the type of Quantitative Research using secondary data acquired from the official www.ojk.go.id This study was carried out using a multiple linear regression analysis method that has the results of the study that Third Party Fund negatively affects Financing Deposit Ratio which is evidenced with -thitung> ttabel (-2,605> 1.720). The Return On Asset did not significantly affect Financing Deposit Ratio which was evidenced by thitung <ttabel (1.487 <1.720). Capital Adequacy Ratio has no significant effect to Financing Deposit Ratio which is evidenced by -thitung <ttabel (-1,315 <1.720). As well as Third Party Funds, Return On Asset, Capital Adequacy Ratio Has a simultaneous effect on Financing Deposit Ratio which is evidenced by Fstatistik <0.05 (0.000 <0.05) and Fhitung Ftabel (16.647> 39). With an effect of 0.714 or 71% on FDR at Bank Syariah Public and the remaining 29% are influenced by other variables not included in this study.
Analisis E Marketing Dalam Meningkatkan Penjualan Pada Aplikasi Belanjo Muhadan Nurvianto; Erwin Saputra Siregar; Sri Rahma
SANTRI : Jurnal Ekonomi dan Keuangan Islam Vol. 2 No. 2 (2024): April : SANTRI : Jurnal Ekonomi dan Keuangan Islam
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/santri.v2i2.465

Abstract

The marketing process in Islamic economics must be implemented correctly, and in accordance with sharia principles. In distributing products, it must be evenly distributed so that all people can enjoy the product. This research is about e-marketing analysis in increasing sales on shopping applications. The purpose of this research is to find out how marketing strategies increase sales on the Belanjo application. This type of research is descriptive qualitative with primary and secondary data types. The data collection technique in this research uses observation, interview and documentation techniques.The research results show the marketing mix strategy implemented by Belanjo to increase sales, including product availability, price, promotion and place. Supporting and inhibiting factors for the marketing mix strategy implemented by Belanjo in increasing sales, including supporting, conducting socialization and collaboration and increasing employee skills and knowledge. obstacles, low consumer buying interest and the marketing area for chips is still limited. Marketing mix strategies viewed from an Islamic Economics Perspective include: Always decorating charity with the intention of worship and sincerity. Transparency, and the goods are halal and not harmful. Carrying out honest distribution methods, not reducing size, standards, quality and scales fraudulently. Being responsible for the goods received. distributed fairly, and not doing things that are prohibited in Islam. Please help, tolerate and give alms. Never neglect worship because of distribution activities. Ikhtikar is prohibited because it will cause price increases. Seek reasonable profits. Widespread distribution of wealth. Social equality.
Co-Authors Addiarrahman Ahmad Muhzazin Ahmad Syukron Prasaja Ahmad Taufik Murtadho Anzu Elvia Zahara Dewi Nur Aini Dia Sartika Erwin Saputra Siregar Fathurrahman Fathurrahman Hansen Rusliani M. Taufik Ridho Muhadan Nurvianto Muhammad Rayyan Nurfitri Martaliah Putri Apria Ningsih Titin Agustin Nengsih