Articles
<![CDATA[Problematika Penerapan Accrual Accounting Pada Lembaga Keuangan Syariah ]]>
<![CDATA[Elyanti Rosmanidar]]>;
<![CDATA[Youdhi Prayogo]]>
<![CDATA[ ILTIZAM Journal of Shariah Economics Research Vol. 6 No. 2 (2022): Iltizam Journal of Shariah Economics Research ]]>
Publisher : <![CDATA[Islamic Economics Department, Faculty of Islamic Economics and Business, UIN SULTHAN THAHA SAIFUDDIN JAMBI ]]>
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<![CDATA[Today, there is much debate about the basic assumptions that should be used in the financial statements of Islamic entities, namely the accrual basis and cash basis. This study will reveal that the accrual basis which is widely applied in the preparation of financial statements turns out to have many gaps to manipulate data, so that it will cause earnings management to arise. The unpopular cash basis applied in the preparation of financial reports is more able to reveal real conditions, income and expenses. This study also discusses the reasons for using the accrual basis in the framework for preparing and presenting Islamic financial statements based on PSAK 101 whereby Islamic entities must prepare financial statements on an accrual basis. This research will also show the many problems that arise in the application of accrual accounting in Islamic financial institutions today.]]>
<![CDATA[Pengaruh Kesadaran Wajib Pajak,Pelayanan Perpajakan Dan Pengetahuan Wajib Pajak Terhadap Penerimaan Pajak Pada KPP Pratama Jambi Telanaipuara. ]]>
<![CDATA[yenti]]>;
<![CDATA[Elyanti Rosmanidar]]>;
<![CDATA[Marissa Putriana]]>
<![CDATA[ Jurnal Mutiara Ilmu Akuntansi Vol 1 No 1 (2023): Januari: Jurnal Mutiara Ilmu Akuntansi ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Trianandra ]]>
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<![CDATA[This study aims to determine the effect of taxpayer awareness, tax services and knowledge at the Primary Tax Service Office (KPP) Jambi Pratama. TPB). The population in this study includes individual taxpayers who are registered at the Jambi Telanaipura Pratama Tax Office with a total of 230,533 taxpayers. The number of samples used in this study were 100 respondents with the technique of determining the sample using the Probability Sampling method. Data collection was carried out using the questionnaire method. The data analysis technique used is multiple linear regression analysis. The results of the study show that taxpayer awareness, tax services and taxpayer knowledge have a positive effect on tax revenue.]]>
<![CDATA[PENGARUH DESENTRALISASI DAN SISTEM AKUNTANSI MANAJEMEN TERHADAP KINERJA KARYAWAN PT. PATRIA ANUGRAH SENTOSA DI JAMBI ]]>
<![CDATA[Utra Yani]]>;
<![CDATA[Elyanti Rosmanidar]]>;
<![CDATA[Eri Nofriza]]>
<![CDATA[ Jurnal Publikasi Manajemen Informatika Vol 2 No 2 (2023): MEI: JURNAL PUBLIKASI MANAJEMEN INFORMATIKA ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Trianandra ]]>
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DOI: 10.55606/jupumi.v2i2.953
<![CDATA[Skripsi ini bertujuan untuk mengungkap Pengaruh Desentralisasi dan Sistem Akuntansi Manajemen Terhadap kinerja karyawan PT. Patria Anugrah Sentosa di Jambi. Skripsi ini menggunakan pendekatan kuantitatif menggunakan metode analisis statistik regresi berganda secara parsial dan secara simultan dengan sampal berjumlah 64 karyawan. Penelitian yang dilakukan diperoleh hasil dan kesimpulan sebagai berikut: Secara parsial Desentralisasi (X1) berpengaruh terhadap kinerja karyawan (Y) dikarenakan sebagian karyawan mengemban kewenangan dalam menetapkan produk sesuai dengan kebutuhan pasar dan karyawan dapat mengambil keputusan sesuai dengan persetujuan dari bagian lain. Selian itu juga wewenang yang diberikan kepada karyawan membuat penentuan harga penjualan dan untuk memenuhi kebutuhan perusahaan yang berdasarkan kebijakan perusahaan; Secara parsial variabel independen Akuntansi manajemen (X2) berpengaruh terhadap kinerja karyawan (Y) dikarenakan perusahaan memiliki data operasional dan finansial serta memilik informasi yang dibutuhkan tentang kemungkinan kejadian dimasa yang akan datang. Selain itu juga akuntasi menajemen menyediakan laporan berdasarkan pada basis yang sistematis, misalnya laporan harian, laporan mingguan, sehingga perusahaan memiliki informasi tentang dampak kejadian periode waktu tertentu. Secara simultan (uji F) menunjukkan bahawa F hitung (39.128) > F tabel (3,15) dan nilai signifikan (0.000) < a (0.05), maka Ho ditolak dan Ha diterima, artinya bahwa Desentralisasi (X1) dan Akuntansi manajemen (X2) secara bersama-sama atau simultan berpengaruh terhadap kinerja karyawan di PT. Patria Anugrah Sentosa di Jambi dikarenakan kualitas kerja karyawan sesuai dengan kebutuhan kerja di perusahaandan memenuhi standar perusahaan. Karyawan juga melakukan pekerjaan sesuai dengan waktyu yang telah ditetapkan perusahaan dan pekejaan yang dilakukan karyawan sesuai dan selalu berjalan efektif. Selain itu juga karyawan melakukan pekerjaan dengan mandiri dan seslalu berusaha yang terbaitk sehingga dapat menguntungkan perusahaan karena dalam bekerja karyawan sesuai dengan standar operasional perusahaan.]]>
<![CDATA[Studi Komparatif ISR dan GRI Pada Emiten Syariah Sektor Pertanian dan Pertambangan yang Terdaftar di BEI Tahun 2020-2021 ]]>
<![CDATA[Elyanti Rosmanidar]]>;
<![CDATA[Azra Elindra]]>;
<![CDATA[Laily Ifazah]]>
<![CDATA[ ILTIZAM Journal of Shariah Economics Research Vol. 7 No. 1 (2023): Iltizam Journal of Shariah Economics Research ]]>
Publisher : <![CDATA[Islamic Economics Department, Faculty of Islamic Economics and Business, UIN SULTHAN THAHA SAIFUDDIN JAMBI ]]>
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<![CDATA[Disclosure of social responsibility can be disclosed in the company’s annual report or sustainable report. Disclosure of corporate social responsibility can be measured using the GRI Index or ISR Index. This study aims to determine the comparison of social responsibility disclosure in each aspect based on the GRI Index with the ISR Index which is considered to be more representative of social responsibility disclosure in sharia entities. This study uses secondary data in the form of annual reports obtained from the website of each company that is the research sample. The number of samples in this study is 36 annual reports from 18 companies with sharia shares in the agricultural and mining sectors listed on the Indonesia Stock Exchange for 2020-2021. The analytical techniques used in this study are scoring, descriptive statistics, classical assumption test and independent sample t test. The result of the study show that the investment and financial aspects, products and services, social, and environmental aspects based on the ISR Index are better than the GRI Index. Meanwhile, the aspects of labor and corporate governance based on the GRI Index are better than the ISR Index, and the measurement of social responsibility as a whole shows that disclosure with the GRI Index is better than the ISR Index.]]>
<![CDATA[Pengaruh Digital Payment ShopeePay dan Locus of Control Terhadap Perilaku Konsumtif Mahasiswa ]]>
<![CDATA[Beid Fitrianova Andriani]]>;
<![CDATA[Elyanti Rosmanidar]]>;
<![CDATA[Zahratud Diniah]]>
<![CDATA[ Journal of Student Research Vol 1 No 5 (2023): September: Journal of Student Research ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Trianandra ]]>
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DOI: 10.55606/jsr.v1i5.1699
<![CDATA[Perilaku konsumtif merupakan perilaku membeli secara berlebihan dengan mengutamakan kebutuhan sekunder dan tersier daripada kebutuhan primernya yang menyebabkan seseorang menjadi boros. Penelitian ini bertujuan untuk mengetahui ada tidaknya pengaruh digital payment shopeepay dan locus of control terhadap perilaku konsumtif mahasiswa Fakuktas Ekonomi dan Bisnis Islam. Populasi penelitian ini adalah mahasiswa Fakultas Ekonomi dan Bisnis Islam UIN Sulthan Thaha Saifuddin Jambi angkatan 2019, jumlah sampel penelitian sebanyak 85 mahasiswa dengan menggunakan teknik purposive sampling dengan memilih mahasiswa yang menggunakan digital payment shopeepay. Metode pengumpulan data dalam penelitian ini menggunakan angket. Data variabel dianalisis menggunakan regresi linier berganda. Teori yang digunakan dalam penelitian ini antara lain; Dompet Digital, Psikologi Kepribadian, Perilaku Konsumen dan Perilaku Konsumtif. Hasil penelitian menunjukkan bahwa secara simultan digital payment ShopeePay dan locus of control berpengaruh positif dan signifikan terhadap perilaku konsumtif. Secara parsial digital payment berpengaruh positif dan signifikan terhadap perilaku konsumtif. Locus of control tidak berpengaruh terhadap perilaku konsumtif. Berdasarkan analisis data dalam penelitian ini variabel-variabel tersebut valid dan reliabel. Pada pengujian asumsi klasik dengan distribusi normal tidak terjadi heteroskedastisitas dan multikoliniearitas.]]>
<![CDATA[ANALISIS KEBERLANJUTAN USAHA HOME INDUSTRY DALAM MENINGKATKAN KESEJAHTERAAN KELUARGA (Studi kasus Usaha tempe Mbah Sibo Desa Bunga Tanjung Nipah Panjang) ]]>
<![CDATA[Ayu Gusniasari]]>;
<![CDATA[Elyanti Rosmanidar]]>;
<![CDATA[Bella Arisha]]>
<![CDATA[ Journal of Student Research Vol 1 No 6 (2023): November: Journal of Student Research ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Trianandra ]]>
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DOI: 10.55606/jsr.v1i6.1802
<![CDATA[Penelitian menggunakan data primer yang dikumpulkan lewat observasi dan wawancara. Teknik analisis dilakukan secara kualitatif (fild research), Hasil penelitian ini menunjukkan bahwa Berdasarkan hasil penelitian dan pembahasan mengenai analisi keberlanjutan usaha usaha tempe Mbah Sibo Desa Bunga Tanjung Nipah Panjang, maka dapat di tarik kesimpulan bahwa: Permodalana yang dilakukan oleh usaha tempe Mbah Sibo Modal yang digunakan oleh Mbah Sibo dalam menjalankan usahanya yaitu menggunakan modal sendiri, tanpa melibatkan instansi-instansi kepemerintahan baik desa ataupun kelurahan Jaringan bisnis yang dilakukan oleh usaha tempe Mbah Sibo. jaringan usaha tempe Mbah Sibo dibentuk mulai dari lingkungan rumah seperti, kumpulan arisan, kumpulan ibu-ibu PKK atau kumpulan pengajian, hal ini bisa di mulai dari perkumpulan orang tua, murid atau jaringan online dan lain sebagainya. Strategi Pemasaran yang dilakukan oleh Mbah Sibo. Bauran pemasaran terdapat seperangkat alat pemasaran yang terbagi menjadi: 1. Stratregi produk terdiri dari atribut produk, pemberian merek, pengemasan produk. 2. strategi harga. 3. Saluran distribusi 4. strategi promosi. 5. strategi pemasaran tempe terdiri dari empat kelompok alternatif strategi yang akan dilakukan adalah terdiri dari kekuatan: 1). Mempertahankan mutu produk, agar konsumen tetap memilih produk 2). Mempertahankan pasar yang sudah ada dan mencari pasar yang baru. Kelemahan: 1). Jumlah produk yang terbatas menyebabkan masyarakat sekitar Ketika membeli tempe sering kehabisan. 2). Mencari alternatif saluran pemasaran 3). Meningkatkan kesempatan promosi yang ada. Ancaman: 1). Meningkatkan perluasan pasar untuk daerah yang belum terlayani. Peluang: 1). Melakukan penambahan modal agar dapat melakukan produksi lebih banyak lagi. 2). Memperluas jangkauan pemasaran.]]>
<![CDATA[Pengaruh Analisis Fundamental, Teknikal dan Bandarmologi terhadap Harga Saham Syariah yang Terdaftar di Jakarta Islamic Index Periode 2018-2021 ]]>
<![CDATA[Fajrika Namashuda]]>;
<![CDATA[Elyanti Rosmanidar]]>;
<![CDATA[Sri Rahma]]>
<![CDATA[ El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol 5 No 3 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam ]]>
Publisher : <![CDATA[Institut Agama Islam Nasional Laa Roiba Bogor ]]>
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DOI: 10.47467/elmal.v5i3.5147
<![CDATA[Equity-based sharia stocks that comply with Islamic principles. One of the sharia stock indices is the Jakarta Islamic Index (JII). JII is an index consisting of the 30 most liquid Islamic stocks on the IDX which was launched in 2000. To select 30 Islamic stocks to be included in the index calculation, there are additional criteria carried out by IDX, namely liquidity criteria. The liquidity indicators used are based on market capitalization and daily transaction value. Usually calculated based on the last one year period and every day there must always be transactions. This study uses a quantitative descriptive research method, namely research that emphasizes the analysis of numerical data processed by statistical models. This method is called the quantitative method because the research data uses numbers that indicate the value of the observation variable that leads to a certain time period. This research results that from the results of the t test table it is known that the fundamental analysis variables partially influence the prices of Islamic stocks listed on the Jakarta Islamic Index (JII) in 2018-2021. From the results of the t test table it is known that the technical analysis variable has a partial effect on the prices of Islamic stocks listed on the Jakarta Islamic Index (JII) for 2018-2021. From the results of the t test table it is known that the bandarmological analysis variable has a partial effect on the prices of Islamic stocks listed on the Jakarta Islamic Index (JII) for 2018-2021. From the results of the f test table it is known that the variables of fundamental analysis, technical analysis, and bandarmological analysis simultaneously influence the prices of Islamic stocks listed on the Jakarta Islamic Index (JII) for 2018-2021.]]>
<![CDATA[Pengaruh Analisis Fundamental, Teknikal dan Bandarmologi terhadap Harga Saham Syariah yang Terdaftar di Jakarta Islamic Index Periode 2018-2021 ]]>
<![CDATA[Fajrika Namashuda]]>;
<![CDATA[Elyanti Rosmanidar]]>;
<![CDATA[Sri Rahma]]>
<![CDATA[ El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 4 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam ]]>
Publisher : <![CDATA[Intitut Agama Islam Nasional Laa Roiba Bogor ]]>
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DOI: 10.47467/elmal.v5i4.920
<![CDATA[Equity-based sharia stocks that comply with Islamic principles. One of the sharia stock indices is the Jakarta Islamic Index (JII). JII is an index consisting of the 30 most liquid Islamic stocks on the IDX which was launched in 2000. To select 30 Islamic stocks to be included in the index calculation, there are additional criteria carried out by IDX, namely liquidity criteria. The liquidity indicators used are based on market capitalization and daily transaction value. Usually calculated based on the last one year period and every day there must always be transactions. This study uses a quantitative descriptive research method, namely research that emphasizes the analysis of numerical data processed by statistical models. This method is called the quantitative method because the research data uses numbers that indicate the value of the observation variable that leads to a certain time period. This research results that from the results of the t test table it is known that the fundamental analysis variables partially influence the prices of Islamic stocks listed on the Jakarta Islamic Index (JII) in 2018-2021. From the results of the t test table it is known that the technical analysis variable has a partial effect on the prices of Islamic stocks listed on the Jakarta Islamic Index (JII) for 2018-2021. From the results of the t test table it is known that the bandarmological analysis variable has a partial effect on the prices of Islamic stocks listed on the Jakarta Islamic Index (JII) for 2018-2021. From the results of the f test table it is known that the variables of fundamental analysis, technical analysis, and bandarmological analysis simultaneously influence the prices of Islamic stocks listed on the Jakarta Islamic Index (JII) for 2018-2021. Keywords: Fundamental Analysis, Technical, Bandarmology, Sharia Stocks, Sharia Market]]>
<![CDATA[Pengaruh Digital Payment ShopeePay dan Locus Of Control terhadap Perilaku Konsumtif Mahasiswa ]]>
<![CDATA[Zahratud Diniah]]>;
<![CDATA[Elyanti Rosmanidar]]>;
<![CDATA[Beid Fitrianova Andriani]]>
<![CDATA[ Indonesian Journal of Islamic Economics and Business Vol. 8 No. 2 (2023): Indonesian Journal of Islamic Economics and Business ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Islam UIN STS Jambi ]]>
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DOI: 10.30631/ijoieb.v8i2.2003
<![CDATA[Consumptive behavior is excessive buying behavior by prioritizing secondary and tertiary needs rather than primary needs which causes a person to be extravagant. This study aims to determine whether there is influence of digital payment ShopeePay and locus of control on the consumptive behavior of students of the Islamic Economics and Business Faculty. The population of this study were students of the Faculty of Islamic Economics and Business, UIN Sulthan Thaha Saifuddin Jambi class of 2019, the number of research samples was 85 students using a purposive sampling technique by selecting students who used digital payment ShopeePay. The data collection method in this study uses a questionnaire. Variable data were analyzed using multiple linear regression. The theory used in this research includes; Digital Wallets, Personality Psychology, Consumer Behavior, and Consumptive. The results of the study show that simultaneously digital payment ShopeePay and locus of control have a positive and significant effect on consumptive behavior. Partially, digital payment ShopeePay has a positive and significant effect on consumptive behavior. Locus of control does not affect consumptive behavior. Based on the data analysis in this study, these variables are valid and reliable. In testing the classical assumptions with normal distribution there is no heteroscedasticity and multicollinearity.]]>
