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All Journal JURNAL PENDIDIKAN TAMBUSAI Abdimas: Jurnal Pengabdian Masyarakat Universitas Merdeka Malang Nusantara Hasana Journal El-Ecosy : Jurnal Ekonomi dan Keuangan Islam Jurnal Manajemen, Bisnis dan Kewirausahaan ARZUSIN: Jurnal Manajemen dan Pendidikan Dasar Innovative: Journal Of Social Science Research Margin : Journal of Islamic Banking
KHAIRIYANI, KHAIRIYANI
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Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Nursing Public Health Social Sciences Other

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ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK UMKM DI KOTA JAMBI Husin, Midhat; Yusuf, Maulana; Khairiyani, Khairiyani
El-Ecosy : Jurnal Ekonomi dan Keuangan Islam Vol 3, No 1 (2023): Januari (El-Ecosy: Jurnal Ekonomi dan Keuangan Islam)
Publisher : Universitas Suryakancana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35194/eeki.v3i1.3101

Abstract

ABSTRAKPenelitian ini menguji pengaruh tarif pajak, mekanisme pembayaran pajak, dan sanksi perpajakan terhadap kepatuhan wajib pajak UMKM. Teknik pengambilan sampel yang digunakan adalah random sampling. Sampel yang digunakan adalah UMKM yang memiliki toko di sekitar Masjid Agung Magatsari Jambi. Berdasarkan metode random sampling, 33 UMKM memiliki toko di sekitar Masjid Agung Magatsari Jambi yang memenuhi kriteria. Hasil penelitian ini menunjukkan bahwa secara parsial tarif pajak dan mekanisme pembayaran pajak tidak berpengaruh terhadap kepatuhan wajib pajak UMKM, sedangkan sanksi perpajakan berpengaruh terhadap kepatuhan wajib pajak UMKM. Namun penelitian ini juga menunjukkan bahwa tarif pajak, mekanisme pembayaran, dan sanksi perpajakan secara simultan berpengaruh terhadap kepatuhan wajib pajak UMKMABSTRACTThis study examines the effect of tax rates, tax payment mechanisms, and tax sanctions on MSME taxpayer compliance. The sampling technique used is random sampling. The sample used is MSMEs that have shops around the Great Mosque of Magatsari Jambi. Based on the random sampling method, 33 MSMEs have shops around the Great Mosque of Magatsari Jambi that meet the criteria. The results of this study indicate that partially tax rates and tax payment mechanisms do not affect MSME taxpayer compliance, while tax sanctions affect MSME taxpayer compliance. However, this study also shows that tax rates, payment mechanisms, and tax sanctions simultaneously affect MSME taxpayer compliance.
PENGARUH SISTEM JUAL BELI DAN HARGA KELAPA LOKAL TERHADAP PENDAPATAN PETANI (STUDI KASUS DESA SUNGAI LAUT KECAMATAN TANAH MERAH) Handayani, Putri; Hardi, H. Eja Armaz; Khairiyani, Khairiyani
Jurnal Manajemen, Bisnis dan Kewirausahaan Vol. 2 No. 3 (2022): DESEMBER : Jurnal Manajemen, Bisnis dan Kewirausahaan
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumbiku.v2i3.874

Abstract

Penelitian ini bertujuan untuk mengetahui dan membahas mengenai pengaruh Sistem Jual Beli dan Harga Kelapa Lokal terhadap Pendapatan Petani di Desa Sungai Laut Kec.Tanah Merah Kab.Indragiri Hilir. Penelitian ini menggunakan data primer yang diperoleh langsung dari sumber pertama baik dari individu atau perorangan seperti pengisian kuesioner dan wawancara. Metode yang digunakan pada penelitian ini adalah mix methods yaitu analisis triangulasi dan analisis regresi linear sederhana yang diolah menggunakan software SPSS (Statistical Package For Sosial Science) 26. Hasil penelitian yang telah dilakukan menunjukkan bahwa (1) sistem jual beli kelapa di Desa Sungai Laut Kecamatan Tanah Merah dilakukan dengan cara sistem jual beli ketoke dan sistem jual beli mandiri langsung kepabrik (2) harga kelapa lokal tidak berpengaruh terhadap pendapatan petani di Desa Sungai Laut Kec.Tanah Merah Kab.Indragiri Hilir
ANALISIS PROSES REKRUTMEN DAN SELEKSI KARYAWAN PADA BANK SYARIAH INDONESIA KC. JAMBI Arsa, Arsa; Khairiyani, Khairiyani; Lamsari, Nissa; Nissa lamsari
MARGIN: Journal of Islamic Banking Vol 3 No 2 (2023): MARGIN JOURNAL OF ISLAMIC BANKING
Publisher : UIN Sulthan Thaha Saifuddin Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30631/margin.v3i2.2062

Abstract

Penelitian ini dilakukan pada Bank Syariah Indonesia KC Jambi dengan tujuan untuk mengetahui bagaimana proses rekrutmen dan seleksi karyawan dan dampaknya terhadap kinerja  karyawan pada Bank Syariah Indonesia KC Jambi. Sumber informan terdiri dari 5 (lima) orang pegawai pada Bank Syariah Indonesia KC Jambi dengan kriteria menempuh proses rekrutmen dan seleksi pada pada Bank Syariah Indonesia KC Jambi. Pelaksanaan rekrutmen calon karyawan ada 2 (dua) kegiatan yang dilakukan yaitu penyebaran penerimaan rekrutmen dilakukan dengan cara penyebaran informasi eksternal dan informasi Internal. Pelaksanaan seleksi penerimaan calon karyawan baru di Bank Syariah Indonesia KC Jambi memiliki beberapa tahapan diantaranya seleksi administrasi, wawancara, dan keputusan akhir seleksi. Proses rekrutmen dan seleksi memiliki dampak terhadap kinerja karyawan Bank Syariah Indonesia KC Jambi  yaitu kinerja karyawan telah sesuai dengan harapan menjalankan tugas dan tanggung jawabnya dengan kualitas yang baik dan juga tepat waktu.
Pengaruh Pembiayaan Mudharabah dan Musyarakah terhadap Profitabilitas pada Bank Umum Syariah Periode 2019–2024 Pratiwi, Amelia Kinanti Rizky; Khairiyani, Khairiyani
ARZUSIN Vol 5 No 5 (2025): OKTOBER
Publisher : Lembaga Yasin AlSys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/arzusin.v5i5.7643

Abstract

This study is motivated by the inconsistent contribution of profit-and-loss sharing (PLS) financing to the profitability of Islamic banks in Indonesia, despite this scheme being central to the principles of Islamic finance. The research aims to analyze the effect of mudharabah and musyarakah financing on the profitability of Islamic commercial banks in Indonesia during the 2019–2024 period. A quantitative approach with an associative research design was applied. The sample consisted of six Islamic commercial banks—Bank Muamalat Syariah, Bank Victoria Syariah, Bank Mega Syariah, Bank Panin Dubai Syariah, Bank Syariah Bukopin, and BCA Syariah—selected using purposive sampling based on the completeness of financial reports over the observation period. Secondary data were obtained from financial reports published by the Financial Services Authority (OJK) and analyzed using EViews 12 software through panel data regression models, including Common Effect, Fixed Effect, and Random Effect models. The best-fit model was determined through the Chow test, Hausman test, and Lagrange Multiplier test. Hypothesis testing was conducted using t-tests, F-tests, and the coefficient of determination (R²). The results indicate that mudharabah and musyarakah financing, both simultaneously and partially, do not have a significant effect on the profitability (ROA) of Islamic banks. This conclusion suggests that during the study period, profit-and-loss sharing financing had yet to become a key determinant in driving the profitability of Islamic banks in Indonesia.
Analisis Perbandingan Kinerja Keuangan Bank Syariah dan Bank Konvensional di Bursa Efek Indonesia Tahun 2019–2024 berdasarkan Rasio Keuangan Sugiarsih, Maysharah; Khairiyani, Khairiyani
ARZUSIN Vol 5 No 5 (2025): OKTOBER
Publisher : Lembaga Yasin AlSys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/arzusin.v5i5.7644

Abstract

This study is motivated by the inconsistencies found in previous research regarding the comparison of financial performance between Islamic and conventional banks in Indonesia. The fundamental differences in operational systems and financial management principles between the two types of banks have the potential to generate variations in profitability, efficiency, and capital resilience. The objective of this research is to analyze and compare the financial performance of Islamic and conventional banks listed on the Indonesia Stock Exchange (IDX) during the 2019–2024 period, based on five key financial ratios: Return on Assets (ROA), Loan to Deposit Ratio / Financing to Deposit Ratio (LDR/FDR), Non-Performing Loan / Non-Performing Financing (NPL/NPF), Capital Adequacy Ratio (CAR), and the Operating Expenses to Operating Income ratio (BOPO). A quantitative approach was used with purposive sampling, involving eight banks as the sample—four Islamic banks and four conventional banks. Data were obtained from annual financial reports and analyzed using the Independent Sample T-Test and Mann-Whitney test. The results reveal significant differences in the NPL/NPF and CAR ratios between Islamic and conventional banks, while no significant differences were found in ROA, LDR/FDR, and BOPO. These findings indicate that Islamic banks demonstrate superior performance in financing quality and capital adequacy, whereas conventional banks outperform in operational efficiency and fund intermediation functions.
Pengaruh Persepsi Harga dan Kualitas Produk terhadap Keputusan Pembelian pada Pakaian Bekas di Kota Jambi Chotimah, Husnul; Nazori, M; Khairiyani, Khairiyani
Jurnal Pendidikan Tambusai Vol. 8 No. 2 (2024)
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Persepsi harga dan kualitas produk bertujuan untuk mengetahui apakah berpengaruh terhadap keputusan pembelian pada pakaian bekas di Kota Jambi. Populasi yang digunakan dalam penelitian ini adalah konsumen yang pernah membeli pakaian bekas di Kota Jambi. Metode penelitian yang digunakan adalah kuantitatif dengan jumlah sampel yang dgunakan sebanyak 96 orang. Metode analisis data yang digunakan yaitu pengumpulan data, penyajian data, dan penarikan kesimpulan. Penelitian ini menggunakan aplikasi SmartPLS 4.1.0.0 untuk menghitung dan menganalisis data yang dihasilkan. Hasil penelitian ini menunjukkan bahwa persepsi harga tidak memiliki pengaruh positif dan signifikan terhadap keputusan pembelian pada pakaian bekas di Kota Jambi. Kualitas produk berpengaruh positif dan signifikan terhadap keputusan pembelian pakaian bekas di Kota Jambi.
Pengaruh Penerapan Akuntansi Hijau dan Kinerja Lingkungan Terhadap Kinerja Keuangan Indrayani, Salsa Vonni; Baining, Mellya Embun; Khairiyani, Khairiyani
Innovative: Journal Of Social Science Research Vol. 4 No. 5 (2024): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v4i5.15237

Abstract

Penlitian ini mengkaji bagaimana pengaruh penerapan akuntansi hijau dan kinerja lingkungan terhadap kinerja keuangan pada perusahaan sektor industri makanan dan minuman yang terdaftar di Indeks Saham Syariah Indonesia (ISSI) tahun 2019-2023. Metode penelitian yang digunakan dalam penelitian ini adalah metode kuantitatif. Teknik pengambilan sampel yang digunakan adalah purposive sampling dengan 3 (tiga) kriteria, terdapat 9 perusahaan yang memenuhi kriteria maka diperoleh 45 observasi. Pengolahan data menggunakan aplikasi Eviews 12. Teknik analisis data yang digunakan dalam penelitian ini adalah statistik deskriptif, uji asumsi klasik, analisis regresi linear berganda dan uji hipotesis. Hasil penelitian menunjukkan bahwa secara parsial variabel akuntansi hijau berpengaruh terhadap kinerja keuangan, sedangkan variabel kinerja lingkungan tidak berpengaruh terhadap kinerja keuangan. Secara simultan, akuntansi hijau dan kinerja lingkungan tidak berpengaruh terhadap kinerja keuangan.
Assistance in preparing financial reports for digital-based MSME actors in Tungkal Ilir Sub-District Putri, Utami Mizani; Khairiyani, Khairiyani; Kurniyati, Kurniyati; Wulandari, Chintia Putri
Abdimas: Jurnal Pengabdian Masyarakat Universitas Merdeka Malang Vol. 9 No. 2 (2024): May 2024
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/abdimas.v9i2.12228

Abstract

Having good and correct financial reports using the Financial Accounting Standards for Micro, Small, and Medium Entities for MSMEs makes a benchmark for representing how the ongoing business performance is so that it can determine the future direction of the business smoothly The method used in this Community Service Activity (CSA) is Participatory Action Research (PAR). There are three main pillars of the PAR method, starting from the research methodology, the action dimension, and finally the participation dimension. The evaluation results of the implementation of activities for two days showed that the participants were very enthusiastic about making and preparing financial reports by utilizing the menu in the MSME Business Financial Records Application (Toko Ku). Participants can also utilize the report menu which consists of sales reports, expense reports, profit/loss reports, and general reports. These reports are outputs from menus such as cash, products, inventory, sales, receivables, payables, and expenses.
ANALISIS PENERAPAN STANDAR AKUNTANSI KEUANGAN SYARIAH PADA KOPERASI SYARIAH BMT AL ISHLAH KOTA JAMBI Ridwan, Ridwan; Khairiyani, Khairiyani
Nusantara Hasana Journal Vol. 5 No. 7 (2025): Nusantara Hasana Journal, December 2025
Publisher : Yayasan Nusantara Hasana Berdikari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59003/nhj.v5i7.1790

Abstract

Sharia accounting is a process of accounting activities based on sharia principles (Islam) and is accountable to Allah SWT. This accounting is needed to support activities that must be carried out in accordance with sharia, because it is impossible to implement sharia-compliant accounting if the accounting process is not sharia (conventional). The BMT AL ISHLAH Cooperative in Jambi City is one of the sharia-based microfinance institutions. This cooperative is under the supervision of the Minister of Cooperatives and SMEs. including the Sharia Savings and Loans and Financing Cooperative (KSPPS). The researcher uses a qualitative research method where qualitative research is research that requires data and information directly to the field or research location. Qualitative research makes the researcher a key (main) instrument where the researcher will collect data, check the validity of the data, and analyze the data. The data source used by the author uses secondary data. secondary data is data obtained or collected by other people or certain institutions that are more informative. Therefore, researchers want to see how the application of sharia accounting standards in financial reports is based on PSAK 101 and murabahah financing based on PSAK 102.
Co-Authors Arsa Arsa Chintia Putri Wulandari Chotimah, Husnul Hardi, H. Eja Armaz Husin, Midhat Indrayani, Salsa Vonni Kurniyati Kurniyati Lamsari, Nissa Maulana Yusuf Mellya Embun Baining Mubyarto, Novi Nazori, M Nissa lamsari Pratiwi, Amelia Kinanti Rizky Putri Handayani Putri, Utami Mizani Ridwan, Ridwan Sugiarsih, Maysharah