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All Journal Competitive Jurnal Akuntansi dan Keuangan At-tijaroh: Jurnal Ilmu Manajemen dan Bisnis Islam MALA'BI JME JURNAL LENTERA AKUNTANSI Jurnal Manajemen dan Profesional Jurnal Akuntansi Syariah (JAkSya) Rangkiang: Journal of Islamic Economics and Business Jurnal Akuntansi Syariah (JAkSya) Jurnal Indovisi
Amran, Elsa Fitri
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Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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PENGARUH PEMBERIAN PINJAMAN BERGULIR PROGRAM KOTA TANPA KUMUH TERHADAP PENDAPATAN MASYARAKAT Amran, Elsa Fitri; Arinda, Dinda Dwi
MALA'BI: Jurnal Manajemen Ekonomi STIE Yapman Majene Vol 1 No 2 (2019): Volume 1 Nomor 2 Februari 2019 JURNAL MALA'BI
Publisher : SEKOLAH TINGGI ILMU EKONOMI YAPMAN MAJENE

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (567.413 KB)

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh dari pemberian pinjaman bergulir terhadap pendapatan masyarakat di Kota Pariaman. Pemilihan sampel penelitian ini menggunakan total sampling. Data yang digunakan adalah data primer yang diperoleh secara langsung dari hasil penyebaran kuesioner, dengan jumlah sampel 30 responden. Alat analisis yang digunakan untuk menguji hipotesis yaitu uji t, dan uji koefisien determinasi (R2) dengan menggunakan SPSS 16.0. Hasil penelitian ini menunjukkan berdasarkan uji t diketahui bahwa pemberian pinjaman bergulir berpengaruh signifikan terhadap pendapatan masyarakat nilai t0,000 < 0,05 (taraf signifikan). Dan Berdasarkan uji koefisien determinasi, diperoleh nilai koefisien determinasi (R2) adalah sebesar 0,962.
PENGARUH ETIKA AUDITOR, PENGALAMAN AUDITOR DAN MOTIVASI AUDITOR TERHADAP KUALITAS AUDIT (Studi Empiris Kantor Akuntan Publik Kota Padang) Amran, Elsa Fitri; Selvia, Fitri
COMPETITIVE Vol 3, No 2 (2019): Competitive Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/c.v3i2.1741

Abstract

This study aims to determine the effect of the ethics of auditor, experience of auditors, and motivation of auditors on quality of audits at the public accounting firm in the city of Padang. The sample selection of this study using convenience sampling. The data used are primary data obtained directly from the result of questionnaire distribution, with a sample of 68 respondents. The analytical tool used to test the hypothesis that multiple regression analysis using SPSS 16.0. The results showed that the variable ethics of auditor positive impact on the quality of audits big as 0,000 < 0,05 (sicnificant level), variable experience of auditor positive impact on the quality of audits big as 0,024 < 0,05 (sicnificant level), and variable motivation of auditors positive impact on the quality of audits big as 0,000 < 0,05 (sicnificant level).
PENGARUH KUALITAS PRODUK DAN BRAND IMAGE TERHADAP LOYALITAS DENGAN KEPUASAN SEBAGAI VARIABEL MODERATING PADA PRODUK TELKOMSEL Amran, Elsa Fitri; Putri, Suci Mulia; Rizal, Rizal; Sari, Chitra Indah; Mirawati, Mirawati; Nengsih, Ifelda
Jurnal Manajemen dan Profesional Vol. 4 No. 2 (2023): Jurnal JPro
Publisher : Program Studi Manajemen Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/jpro.v4i2.2053

Abstract

This study aims to determine the effect on product quality and brand image of Telkomsel on customer loyalty with satisfaction as a moderating variable (study of the students of the Faculty of Economics and Islamic Business UIN Mahmud Yunus Batusangkar). The type of research that the author uses is quantitative research. The data collection technique that the researcher used was through a questionnaire. The sample used in this study were 96 respondents. Based on the results of the research, the product quality has an effect on customer loyalty to students of the Islamic Economics and Business Faculty of UIN Mahmud Yunus Batusangkar. Brand Image has an effect on Customer Loyalty to Students of the Faculty of Economics and Islamic Business UIN Mahmud Yunus Batusangkar. Product Quality and Brand Image have a significant effect on Customer Loyalty to Students of the Islamic Economics and Business Faculty of UIN Mahmud Yunus Batusangkar. Product quality has an effect on customer loyalty which is moderated by satisfaction with students of the Islamic Economics and Business Faculty of UIN Mahmud Yunus Batusangkar. Brand Image has an effect on Customer Loyalty which is moderated by Satisfaction of Students of the Faculty of Economics and Islamic Business UIN Mahmud Yunus Batusangkar.
The Influence of Attitudes of The Millennial Generation and Brand Awareness on Interest In Buying FastFood at Gozila Corndog On Students Of The Faculty of Economics, Sumatera Barat University Hendri, Novi; Afriyanti, Ria; Safardi, Safardi; Meidona, Syofria; Amran, Elsa Fitri
Rangkiang: Journal of Islamic Economics and Business Vol. 2 No. 2 (2024): Islamic Economic
Publisher : Denisya Smart Consulting

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70072/rangkiang.v2i2.34

Abstract

This research aims to determine the influence of Millennial Generation Attitudes and Brand Awareness on Interest in Buying Fast Food at Gozila Corndog among Students at the Faculty of Economics, Sumatera Barat University. The sample in this research was 87 students from the Faculty of Economics, Sumatera Barat University who were active in 2022-2023. The data collection technique in this research uses a questionnaire with a quantitative approach. The data analysis technique used is multiple linear regression analysis and coefficient of determination. Data processing in this study used IBM SPSS Statistics 25. The results showed that partially the attitude of the millennial generation had a significant effect on buying interest, partially brand awareness has a significant effect on buying interest, and simultaneously (together) the attitude of the millennial generation and brand awareness have a significant effect on buying interest.
ANALISIS AKUNTABILITAS DAN TRANSPARANSI PENGELOLAAN DANA DESA DI NAGARI TANJUNG ALAM KECAMATAN TANJUNG BARU TAHUN 2022 Rahim, Febria; Melia, Yeni; Amran, Elsa Fitri; Putri, Silvani Asrina
Jurnal Akuntansi Syariah (JAkSya) Vol 4, No 2 (2024): JAkSya Jurnal Akuntansi Syariah
Publisher : UIN MAHMUD YUNUS BATUSANGKAR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31958/jaksya.v4i2.12369

Abstract

The aim of this research is to determine the accountability and transparency of village fund management in Nagari Tanjung Alam, Tanjung Baru District. The type of research used is field research. The method used is descriptive with a qualitative approach. The data collection technique in this research is through interviews by collecting documents. The results of the research show that the principles of accountability and transparency in the management of village funds in Nagari Tanjung Alam have been implemented in accordance with Permendagri Number 20 of 2018. In the principle of accountability, the government of Nagari Tanjung Alam at the planning, implementation, administration and accountability stages can be said to be accountable, according to the principle of transparency The Nagari Tanjung Alam government has provided information to the public through available information boards, although not all the information is fully included. In the reporting stage it cannot be said to be accountable because the Nagari Tanjung Alam Government is still late in reporting and in terms of transparency it cannot be said to be fully transparent because the Nagari Tanjung Alam Government does not provide information regarding activities that have not been completed/implemented and the remaining budget is not included on the available information boards. 
PENGARUH SISTEM INFORMASI AKUNTANSI DAN SISTEM PENGENDALIAN INTEREN TERHADAP PENERIMAAN OPINI WTP PADA PEMERINTAH DAERAH KABUPATEN TANAH DATAR Amran, Elsa Fitri; Saputri, Ramadhani; Guspendri, Nasfizar; Fitri, Sri Adella; Nofrivul, Nofrivul
JURNAL LENTERA AKUNTANSI Vol. 8 No. 2 (2023): JURNAL LENTERA AKUNTANSI, NOVEMBER 2023
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrakt.v8i2.948

Abstract

This study aims to determine the effect of accounting information systems and internal control systems on the acceptance of WTP opinions in the Regional Government of Tanah Datar Regency. This type of research is a type of field research (Field Research) with a quantitative approach. The technique used in sampling is Quota Sampling. Data analysis techniques used were validity, reliability, descriptive statistical analysis, and classical assumption tests, multiple linear analysis tests, and hypothesis testing, with the help of the SPSS version 26 program. The results showed that the application of accounting information systems had a significant effect on acceptance of WTP Opinion Tanah Datar District Government. The internal control system has no significant effect on the acceptance of WTP opinion at the Regional Government of Tanah Datar Regency. The accounting information system and internal control system have a significant effect on the acceptance of WTP opinions in the Regional Government of Tanah Datar Regency. The accounting information system and internal control system have a significant effect on the acceptance of WTP opinion at the Tanah Datar District Government together. Keywords: Accounting Information System; Internal Control System; and Opinion of WTP
Determinants of Islamic Bank Profitability: Empirical Evidence from NTB Islamic Bank Rizal, Rizal; Amran, Elsa Fitri
At-tijaroh: Jurnal Ilmu Manajemen dan Bisnis Islam Vol 8, No 1 (2022): JUNI 2022
Publisher : Universitas Islam Negeri Syekh Ali Hasan Ahmad Addary Padangsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/tijaroh.v8i1.5183

Abstract

This research aims to analyze the influence of NPF, BOPO and FDR toward ROA on Bank NTB Syariah. This research is a field study with a quantitative approach. The data used in this study is secondary data in the form of Financial Statements in the quarter of 2018 to September 2022 registered with the Financial Services Authority (OJK). This type of research data is panel data that is analyzed using descriptive statistics, classical assumptions and multiple linear regressions. The result of this research shows that NPF affects ROA with signification of 0.007 smaller than α (0.05,) BOPO has no effect toward ROA with significance of 0.485 greater than α (0.05), FDR has no effect toward ROA with significance of 0.485 greater than α (0.05). Simultaneously, NPF, BOPO and FDR have a significant influence toward ROA variables with a significance rate on 0.018 smaller than α (0.05). Further research is expected to add other variables such as assets, financing and DPK and add years of observation in order to get more representative results
ANALISIS KINERJA PEMUNGUTAN PAJAK BUMI DAN BANGUNAN PERDESAAN DAN PERKOTAAN DI NAGARI PANINJAUAN Yenni, Fitri; Farina, Desi; Fitria, Nita; Amran, Elsa Fitri
Jurnal Akuntansi Syariah (JAkSya) Vol 3 No 1 (2023): JAkSya Jurnal Akuntansi Syariah
Publisher : UIN MAHMUD YUNUS BATUSANGKAR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31958/jaksya.v3i1.8677

Abstract

Pokok permasalahan dalam penelitian ini adalah bagaimana kinerja pemungutan pajak bumi dan bangunan perdesaan dan perkotaan di Nagari Paninjauan, serta kendala atau rintangan kinerja yang dihadapi kolektor pajak dalam pemungutan Pajak Bumi dan Bangunan Perdesaan dan Perkotaan di Nagari Paninjauan. Tujuan penelitian ini adalah Untuk mengetahui kendala atau rintangan kinerja yang dihadapi Kolektor Pajak dalam pemungutan Pajak Bumi dan Bangunan Perdesaan dan Perkotaan (PBB-P2), dan menganalisis bagaimana Kinerja Pemungutan Pajak Bumi Dan Bangunan Perdesaan Dan Perkotaan di Nagari Paninjauan. Jenis penelitian yang penulis gunakan adalah penelitian lapangan dengan metode kualitatif. Teknik pengumpulan data yang digunakan adalah melalui wawancara dan dokumentasi. Teknis analisis data yang dilakukan secara deskriptif kualitatif, kemudian diuraikan serta melakukan klasifikasi terhadap aspek masalah tertentu dan memaparkan melalui kalimat yang efektif. Hasil penelitian menunjukkan bahwa kinerja petugas dalam pelaksanaan pemungutan pajak bumi dan bangunan perdesaan dan perkotaan di Nagari Paninjauan belum dilaksanakan secara efektif dimana masih terdapat petugas pemungut pajak yang belum dapat melaksanakan tugasnya dengan maksimal, belum jelasnya jadwal pemungutan pajak bumi dan bangunan yang dilakukan oleh petugas pajak, petugas pajak sering menunda dalam penyebaran SPPT, kurangnya sosialisasi yang dilakukan petugas pajak terkait kepemilikan data tanah, kurangnya pengetahuan mengenai pajak dari pihak wajib pajak maupun petugas pajak.
analysis of Fixed Asset Management at the Regional Financial Board (BKD) of Tanah Datar district Nurhaliza, Nurhaliza; Amran, Elsa Fitri
Jurnal Akuntansi Syariah (JAkSya) Vol 3 No 1 (2023): JAkSya Jurnal Akuntansi Syariah
Publisher : UIN MAHMUD YUNUS BATUSANGKAR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31958/jaksya.v3i1.8691

Abstract

Fixed assets are tangible assets that have a useful life of more than 12 (twelve) months to be used in government activities or utilized by the general Regional asset management is part of regional financial management covering all activities covering needs planning and budgeting, procurement, use, utilization, security and maintenance, appraisal, transfer, destruction, write-off, administration, and development, supervision and control. The management of fixed assets at the Regional Financial Board (BKD) of Tanah Datar Regency needs to be carried out properly and optimally in order to achieve good fixed asset management. The Tanah Datar Regency Regional Financial Board has several obstacles in carrying out administration, namely in carrying out capital expenditures related to fixed assets because in that year the Tanah Datar Regency Regional Financial Board did not record the time the capital expenditure process occurred. The purpose of this study was to find out whether the management of fixed assets is in accordance with Permendagri No.19 of 2016 at the Regional Financial Board (BKD) of Tanah Datar Regency. The type of research that the researchers did was field research with a qualitative approach. The data sources that researchers use are primary data sources and secondary data sources. Data collection techniques used are interviews and documentation. The results of the research conducted by the author can be concluded that the management of fixed assets carried out by the Regional Finance Agency (BKD) of Tanah Datar Regency as a whole has been carried out properly and is in accordance with Permendagri No.19 of 2016.Keywords: Asset, Fixed Asset, Management
Analisis Efektivitas Penerimaan Retribusi Pengujian Kendaraan Bermotor Dan Kontribusinya Dalam Meningkatkan Pendapatan Asli Daerah Di Kabupaten Dharmasraya Yanti, Mira Dwi; Amran, Elsa Fitri
Jurnal Akuntansi Syariah (JAkSya) Vol 1 No 2 (2021): JakSya Jurnal Akuntansi Syariah
Publisher : UIN MAHMUD YUNUS BATUSANGKAR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31958/jaksya.v1i2.4545

Abstract

The purpose of this study is to determine the level of effectiveness of motor vehicle testing retribution receipts and their contribution to increasing local revenue (PAD) in Dharmasraya district. This research uses descriptive methods with quantitative approaches, data collection techniques through interviews and documentation. The data analysis method used refers to the theory and formula for effectiveness and contribution. The results of this study show that the effectiveness of the acceptance of motor vehicle testing levies from 2016-2020 fluctuated or fluctuated. In 2016 the criteria for effectiveness were less effective, and in 2017 the criteria for effectiveness were quite effective, and in 2018 the criteria for effectiveness were quite effective, and in 2019 has ineffective effectiveness criteria. And in 2020 it has very effective effectiveness criteria. and the contribution of motor vehicle testing levies to local revenue In Dharmasraya Regency, the contribution levels from 2016-2020 are all classified as very less contributing, because from 2016-2020 the percentage of contribution to motor vehicle testing levies is below 10%. In 2016 the percentage of contribution was 0.41%, in 2017 it was 0.36%, in 2018 it was 0.43%, in 2019 it was 0.38% and in 2020 the percentage contribution was 0.39%.
Co-Authors Afriano, Bobi Arinda, Dinda Dwi Basrefnaldi, Basrefnaldi Farina, Desi Guspendri, Nasfizar Hendri, Novi Mega Rahmi Melia, Yeni Mirawati Mirawati Nengsih, Ifelda Nita Fitria Nofrivul, Nofrivul Nurhaliza, Nurhaliza Putri, Silvani Asrina Putri, Suci Mulia Rahim, Febria Ria Afriyanti Rizal Rizal Safardi, Safardi Saputri, Ramadhani Sari , Yesi Novita Sari, Chitra Indah Selvia, Fitri Silfira, Silfira Syofria Meidona Yanti, Mira Dwi Yenni, Fitri