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All Journal J-MAS (Jurnal Manajemen dan Sains) Referensi : Jurnal Ilmu Manajemen dan Akuntansi Journal of Technopreneurship on Economics and Business Review (JTEBR) Jurnal Alwatzikhoebillah : Kajian Islam, Pendidikan, Ekonomi, Humaniora Governors Journal of Artificial Intelligence and Digital Business
Ariani, Fatma
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Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Social Sciences

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Penerapan Anggaran Penjualan dalam Memperkirakan Pendapatan pada Usaha Warung Cemilan di Kota Bukittinggi Ariani, Fatma
Journal of Technopreneurship on Economics and Business Review Vol. 1 No. 1 (2019)
Publisher : Fakultas Ekonomi, Universitas Ichsan Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37195/jtebr.v1i1.11

Abstract

Penerapan dan penyusunan anggaran ini dilakukan pada usaha warung cemilan di kota Bukittinggi . Dalam rangka memperkirakan pendapatan yang akan diperoleh pada tahun 2020 oleh usaha warung cemilan di kota Bukittinggi Variabel penelitiannya adalah penerapan anggaran penjualan dan perkiraan pendapatan dengan menggunakan teknik analisis data dalam melakukan peramalan penjualan yaitu metode kuadrat terkecil. Dengan hasil penyusunan anggaran untuk penjualan dimulai dari anggaran pendapatan dengan hasil Rp 35.420.000, anggaran beban langsung Rp 8.594.300, anggaran beban tidak langsung Rp 3.542.000, anggaran beban operasional Rp 5.313.000 dan anggaran yang terakhir yaitu anggaran laba rugi dengan hasil Rp 17.880.864, sehingga dari hasil tersebut diperkirakan pendapatan yang akan diperoleh oleh usaha warung cemilan adalah Rp 17.880.846. Diharapkan penerapan anggaran ini akan dapat diterapkan dan lebih ditingkatkan dimasa yang akan datang, hendaknya dapat menghasilkan suatu informasi yang memudahkan pemilik usaha mengambil keputusan berdasarkan hasil dari penyusunan anggaran yang ada.
Faktor Penentu Pertumbuhan Ekonomi Indonesia Susanti, Rina; Silvia, Engla Desnim; Ariani, Fatma
Jurnal Alwatzikhoebillah : Kajian Islam, Pendidikan, Ekonomi, Humaniora Vol. 10 No. 1 (2024): Jurnal Alwatzikhoebillah : Kajian Islam, Pendidikan, Ekonomi, Humaniora
Publisher : Institut Agama Islam Sultan Muhammad Syafiuddin Sambas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37567/alwatzikhoebillah.v10i1.2592

Abstract

This research aims to determine: the effect of inflation on Indonesia's economic growth, the effect of HDI on Indonesia's economic growth and the effect of unemployment on economic growth in Indonesia. The data used in this research is secondary data sourced from the websites of various agencies including BPS, aseanstats.org, and kidb.adb.org, from 1993-2022. This research uses the Autoregressive Distributed Lag or ARDL analysis tool model. The ARDL model is a combination of autoregressive (AR) and distributed lag (DL) methods. The AR method is a method that uses one or more past data from the dependent variable, while DL is a regression method that involves data at the present and past times from the independent variable. This model can differentiate short-term and long-term responses of the variables studied. The findings of this study indicate that there is cointegration between the variables used in this study so that the ARDL test can be carried out. The results of short-term data processing show that inflation has had a negative and significant effect on Indonesia's economic growth in the current year, two and three years previously. Meanwhile, HDI has a significant influence in the current year and the previous two years. Meanwhile, unemployment has had a significant negative influence in the current year on Indonesia's economic growth. In long-term estimates, inflation and unemployment have a negative and significant effect on economic growth, however, HDI does not have a significant effect on Indonesia's economic growth.
Dampak Perubahan Harga Beras terhadap Kesejahteraan Petani: Studi Kasus Nagari Panyakalan Kabupaten Solok Silvia, Engla Desnim; Susanti, Rina; Ariani, Fatma; Yunus, Mukhlis
Jurnal Alwatzikhoebillah : Kajian Islam, Pendidikan, Ekonomi, Humaniora Vol. 10 No. 2 (2024): Jurnal Alwatzikhoebillah : Kajian Islam, Pendidikan, Ekonomi, Humaniora
Publisher : Institut Agama Islam Sultan Muhammad Syafiuddin Sambas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37567/alwatzikhoebillah.v10i2.2874

Abstract

The high level of agricultural production in Solok Regency has not been in line with the increase in farmers' welfare. In fact, the level of farmer welfare is an important factor in the development of the agricultural sector. The aim of this research is to determine the impact of changes in rice prices on farmer welfare using a case study approach. Data collection techniques include interviews, observation and documentation. For technical data analysis through percentage analysis. This research revealed that 59.2% of farmers before the increase in rice prices had a good economic condition, however, when the price of rice increased, the economic condition of rice farmers became less good, amounting to 66.3%. Apart from that, some farmers stated that their income increased by a percentage of 9.2%. The increase in rice prices does not result in the consumption patterns of farming communities decreasing, farmers reduce rice consumption and use other foods that contain carbohydrates as substitute foods.
IMPLEMENTASI LAPORAN KEUANGAN METODE SAK EMKM DALAM PENGUATAN MANAJEMEN UMKM DI KABUPATEN KERINCI Sestriyenti, Enny; Ariani, Fatma; Pajri, Mohd.
Referensi : Jurnal Ilmu Manajemen dan Akuntansi Vol 12, No 2 (2024)
Publisher : Unitri Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33366/ref.v12i2.6001

Abstract

This research was conducted to find out the problems of MSMEs related to the non-implementation of financial management in the form of a financial report with correct accounting concepts. financial statements with correct accounting concepts. Financial management in the form of form of financial statements with the SAK EMKM method which was actually prepared for simple financial reporting standards for micro, small and medium enterprises. medium, where in the end MSMEs can make financial reports as accountability and recommendations in decision making. and recommendations in decision making. The presence of SAK EMKM is to facilitate MSMEs in the transition of financial reporting from the concept of bookkeeping to financial statements on an actual basis. In the end, when an MSME has able to implement the preparation of financial reports using the SAK EMKM method, this can have a positive impact on the development of these MSMEs. With increasing the capacity of MSMEs in managing their management, then indirectly MSMEs will be able to play an important role in maintaining the sustainability and management of MSMEs. indirectly MSMEs will be able to play an important role in maintaining sustainability and supporting economic development in Indonesia. support economic development in Indonesia.
Analisis Kepemimpinan Transformasional pada Perguruan Tinggi Swasta di Kota Sungai Penuh Herlina, Vivi; Sestriyenti, Enny; Ariani, Fatma
J-MAS (Jurnal Manajemen dan Sains) Vol 9, No 2 (2024): Oktober
Publisher : Universitas Batanghari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jmas.v9i2.1847

Abstract

This study aimed to analyze the application of transformational leadership in private colleges in Kota Sungai Penuh. This study is a qualitative descriptive analysis based on observations in the field. One of the elements, including leader election is carried out by the foundation. The findings show that there has been a synergy between the foundations and the college. The college leaders in Kota Sungai Penuh has also applied the seven factors of transformational leadership characteristics. However, two elements of transformational leadership were not implemented well: idealized influence and inspirational motivation.
Poverty And Gini Ratio On Human Development Index In West Sumatera Hidayat, Rahmat; Silvia, Engla Desnim; Ariani, Fatma
GOVERNORS Vol. 4 No. 1 (2025): April-July 2025 Issue
Publisher : Yayasan Cita Cendekiawan Al Khwarizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/governors.v4i1.6626

Abstract

This study aims to test and prove the effect of poverty and the Gini ratio on the human development index in the Regency/City of West Sumatra, the population in this study is the Central Statistics Agency (BPS) of West Sumatra Province from 2016 to 2020, while the sample in this study was 95 samples of the human development index, poverty and the Gini ratio in West Sumatra. The type of data used is panel data. Data was obtained from the official website of the Central Statistics Agency of West Sumatra Province (BPS) Data was processed using SPSS 22. The results show that the Gini ratio has a positive and significant influence on the Human Development Index in West Sumatra, suggesting that income distribution dynamics play an important role in shaping human development outcomes. In contrast, poverty was found to have no statistically significant effect on HDI, indicating that other factors may moderate or buffer the impact of poverty at the regional level. The novelty of this research lies in its specific regional focus on West Sumatra and its use of panel data across multiple years and districts to uncover nuanced relationships that may not be visible in broader national-level analyses. Additionally, by comparing poverty and income inequality side by side, this study offers a fresh perspective on which socio-economic indicators most strongly influence human development in decentralized governance settings like Indonesia.
Strategi Pemasaran Digital Berbasis Media Sosial dalam Meningkatkan Kapasitas Usaha UMKM Gula Aren Kerinci Sestriyenti, Enny; Bustami, Edwin; Ariani, Fatma
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 3 (2025): Agustus - October
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i3.2565

Abstract

Penelitian ini bertujuan untuk menganalisis strategi pemasaran digital berbasis media sosial dalam meningkatkan kapasitas usaha UMKM gula aren di Kabupaten Kerinci, Provinsi Jambi. Latar belakang penelitian didasarkan pada potensi produksi gula aren yang cukup tinggi di wilayah tersebut, namun belum diiringi dengan strategi pemasaran modern yang optimal. Metode penelitian menggunakan pendekatan kualitatif dengan analisis deskriptif melalui wawancara, observasi, dan dokumentasi, serta data kuantitatif sekunder berupa produksi gula aren tahun 2023 dan 2024. Hasil penelitian menunjukkan bahwa pemanfaatan media sosial, khususnya platform seperti Facebook, Instagram, dan WhatsApp Business, dapat meningkatkan jangkauan pasar, efisiensi promosi, dan interaksi langsung dengan konsumen. Selain itu, penelitian ini juga mengidentifikasi kendala berupa rendahnya literasi digital pelaku UMKM dan keterbatasan infrastruktur internet di beberapa wilayah pedesaan. Dengan implementasi strategi digital marketing yang lebih sistematis, didukung oleh pelatihan literasi digital dan fasilitas infrastruktur yang memadai, UMKM gula aren di Kerinci berpotensi meningkatkan daya saing di pasar regional maupun nasional. Temuan ini menegaskan bahwa transformasi digital bukan hanya kebutuhan, tetapi juga peluang bagi pengembangan UMKM berbasis produk lokal.
Co-Authors Bustami, Edwin Engla Desnim Silvia Mukhlis Yunus Pajri, Mohd. Rahmat Hidayat Rina Susanti Sestriyenti, Enny Vivi Herlina