Agustina Mutia
UIN Sulthan Thaha Saifuddin

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PENGARUH FEE AUDIT, AUDIT TENURE DAN UKURAN PERUSAHAAN TERHADAP KUALITAS AUDIT SYARIAH PADA PERUSAHAAN YANG TERDAFTAR DI JAKARTA ISLAMIC INDEKS TAHUN 2016–2020 Agustina Mutia; Khairiyani; Ratih Kumala Dewi
Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Vol. 2 No. 3 (2022): Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi
Publisher : Barenlitbangda Kabupaten Semarang

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Shariah audit quality is all the possibilities where when the auditor audits the client's financial statements they can find violations or fraud that occur in the reporting system that is not in accordance with accounting principles and Islamic principles. The purpose of this study was to determine and examine audit fees, audit tenure and company size on sharia audit quality in companies listed on the Jakarta Islamic Index. The population in this study are companies listed on the Jakarta Islamic Index from 2016-2020. Sampling using purposive sampling method in accordance with the criteria for the determination of the sample. The number of samples used in this study were 40 samples with 8 companies and 5 years of research period. The analysis used is logistic regression analysis. The results of the study show that the coefficient of determination has a value of 0.240 or 24%, which means that audit quality can be explained by the three variables by 24%, while the rest is influenced by other variables outside the study. The results also show that the audit fee variable and firm size have no effect on audit quality, while the audit tenure variable has a negative coefficient on sharia audit quality. Keywords: Audit Fees, Audit Tenure, Company Size, Sharia Audit Quality
Pengaruh Relokasi dan Lama Usaha Terhadap Tingkat Pendapatan Pedagang Pasar Angso Duo Kota Jambi M.Firmansyah; Habriyanto Habriyanto; Ahmad Syukron Prasaja; Arsa Arsa; Hansen Rusliani; Ambok Pangiuk; Agustina Mutia
Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Vol. 3 No. 1 (2023): Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi
Publisher : Barenlitbangda Kabupaten Semarang

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Abstract

the effect of relocation and length of business on the income level of market traders Angso Duo Jambi City quantitative multiple linear regression analysis. A sample of 87 traders. The results of the relocation research have a positive effect, a significance value of 0.000 < 0.005 is obtained and the tcount (3.866) > ttable (1.667). The length of business partially has no effect and is not significant on the income of the Angso Duo Market traders, Jambi City, obtained a significance value of 0.324 > 0.05, the value of tcount (0.993) < smaller than ttable (1.667). The overall results of the study indicate that the significance value is 0.000 <0.05 and the Fcount (8.541) > Ftable (3.105). It can be concluded that there is a significant effect between relocation and length of business simultaneously on the income of the Angso Duo Market traders in Jambi City. Based on the results of the F test, it can be seen that the significance value for the effect of relocation (X1) and length of business (X2) simultaneously on the income of traders (Y) is 0.000 < 0.005 and the value of Fcount > Ftable (8.541 > 3.105). that H0 is rejected, it means that there is a significant effect between relocation and the length of simultaneous business together on the income of the Jambi Angso Duo Market traders. The Adjusted R Square (R2) value of income is influenced by relocation and length of business by 16.9% and the remaining 85.1%.
Pengaruh Inovasi Produk, Promosi, Dan Kualitas Produk Terhadap Volume Penjualan Kopi Liberika Tungkal Di Gerai UMKM Mekar Jaya Kecamatan Betara Dandi Palaguna; Agustina Mutia; Ahmad Syahrizal
Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Vol. 3 No. 3 (2023): Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi
Publisher : Barenlitbangda Kabupaten Semarang

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This study aims to determine how the effect of product innovation, promotion, and product quality on the sales volume of Liberika Tungkal coffee at the Mekar Jaya UMKM Outlet, Betara District. The population in this study are all consumers or customers who buy processed Liberika Tungkal coffee products. The sampling technique used the Lame Show formula with a total of 96.4 and rounded up to 100 people. Data collection techniques using questionnaires, documentation, observations and interviews. Which research method used quantitative methods, this study uses primary data and secondary data with multiple linear regression model. Based on the results of the data analysis test, it can be concluded that partially (T test) the product innovation variable (X1) has no effect on sales volume (Y), promotion variable (X2) has a positive effect on sales volume (Y), product quality variable (X3 ) has a positive effect on sales volume. Simultaneously (Test F), shows that product innovation (X1), promotion (X2), and product quality (X3) simultaneously or simultaneously have a positive and significant effect on sales volume (Y). The influence of the variable (Coefficient of Determination) product innovation, promotion, and product quality is 68.1%, while the remaining 31.9% is influenced by other variables not examined in this study.
Pengaruh Ekspor, Impor, Nilai Tukar (Kurs) Dan Tingkat Inflasi Terhadap Cadangan Devisa Indonesia Periode 2016-2021 Sucika Safitri; Agustina Mutia; Lidya Anggraeni
Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Vol. 3 No. 3 (2023): Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi
Publisher : Barenlitbangda Kabupaten Semarang

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This study aims to find out how the influence of exports, imports, exchange rates and inflation rates on Indonesia's foreign exchange reserves for the period 2016-2021. The type of research used is descriptive quantitative. Data collection is carried out using secondary data in the form of data on exports, imports, exchange rates, inflation rates and Indonesia's foreign exchange reserves for the period 2016-2021. The analytical method used in this study uses the classical assumption test and the multiple linear analysis method with time series data and processed with the SPSS 22 application. The results of this study indicate that the export variable partially has a positive and significant effect on Indonesia's foreign exchange reserves. The import variable partially has no significant effect on Indonesia's foreign exchange reserves. The exchange rate variable partially has a positive and significant effect on Indonesia's foreign exchange reserves. The inflation rate variable has no significant effect on Indonesia's foreign exchange reserves. Meanwhile, simultaneously, the variables of exports, imports, exchange rates and inflation rates have a significant effect on Indonesia's foreign exchange reserves.