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KEPEMILIKAN ASING, HUBUNGAN POLITIK, DAN MANAJEMEN LABA Dica Lady Silvera; Heriyani, Heriyani; Meri Dwi Anggraeni
Journal of Social and Economics Research Vol 5 No 2 (2023): JSER, December 2023
Publisher : Ikatan Dosen Menulis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/jser.v5i2.210

Abstract

Tujuan dari penelitian ini adalah untuk menganalisis pengaruh foreign ownership dan political connection terhadap earning management Penelitian ini menggunakan data sekunder. Data penelitian ini berasal dari laporan keuangan tahunan yang tersedia untuk umum di website Bursa Efek Indonesia periode 2017 – 2019. Metode analisis yang digunakan dalam penelitian ini adalah regresi linear berganda. Hasil penelitian menunjukan bahwa political connection berperngaruh negatif signifikan terhadap earning management, namun foreign ownership tidak terbukti berpengaruh signifikan terhadap earning management.
Pengaruh Intellectual Capital Terhadap Kinerja Perusahaan dengan Corporate Governance Sebagai Variabel Intervening Pada Perusahaan Perbankan Dariati, Anis Mahmudah; Heriyani, Heriyani; Mustika, Dama
Akuntansi & Ekonomika Vol 13 No 2 (2023): Jurnal Akuntansi dan Ekonomika
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat (LPPM) Universitas Muhammadiyah Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37859/jae.v13i2.5927

Abstract

This research covers 36 banking companies listed on the Indonesia Stock Exchange during the 2021-2022 period and focuses on the influence of intellectual capital on corporate performance. The criteria established the sampling method, which resulted show several important findings, which resulted from data analysis carried out using the SEM-PLS method. First, research shows that intellectual capital has a positive influence on corporate governance. Second, there was no significant influence of intellectual capital (VAIC) on corporate governance. Third, there was a positive influence of corporate governance on corporate performance. And fourth, there was no significant influence of intellectual capital on corporate performance through corporate governance.
MANAJEMEN PEMBERDAYAAN EKONOMI BERBASIS PONDOK PESANTREN: STUDI DI PONDOK PESANTREN DARUL QUR’AN AT-TAQWA DDI JAMPUE KABUPATEN PINRANG Heriyani, Heriyani; Putra, Trisno Wardy; Masse, Rahman Ambo
Investama : Jurnal Ekonomi dan Bisnis Vol 10 No 01 (2024): Investama : Jurnal Ekonomi dan Bisnis
Publisher : Investama : Jurnal Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56997/investamajurnalekonomidanbisnis.v10i01.1080

Abstract

The aim of this research is to analyze how to plan, implement and supervise economic empowerment at the Darul Qur'an At-Taqwa DDI Jampue Islamic boarding school, Pinrang Regency. The type of research used is qualitative using a phenomenological approach. The sources of research data are boarding school leaders and Islamic boarding school business managers. Furthermore, the data collection methods used were observation, interviews and documentation. Then there are three stages of data management and analysis techniques: data collection, data processing, and drawing conclusions. The results of this research indicate that currently the Darul Qur'an At-Taqwa Ddi Jampue Islamic boarding school, Pinrang Regency, is not yet effective in carrying out its economic empowerment management. Planning for economic empowerment has not been well structured, including in terms of determining tasks and responsibilities, as well as clarity of vision and mission, however at the implementation stage economic activities in Islamic boarding schools have gone well, although the funds obtained are still not able to fully support Islamic boarding school empowerment. Supervision at this cottage has been carried out quite well, they have formed a supervisory team and hold regular meetings. The implications of this research are: a) For the Islamic boarding school and business managers of the Darul Qur'an At-Taqwa DDI Jampue Islamic boarding school, Pinrang Regency, they can explore further the business potential that can be developed in their area to provide opportunities for all students in the Islamic boarding school. . For santri and female students to be more active and enthusiastic in the economic empowerment process, because financial skills training is an added value that can be obtained from Islamic boarding schools.
Inovasi Digital: Pemicu Intensi Wirausaha Mahasiswa Universitas Jambi Heriyani, Heriyani; Sahara, Sahara; Dahlia, Dahlia
Eklektik : Jurnal Pendidikan Ekonomi dan Kewirausahaan Vol 7, No 2 (2024): Eklektik
Publisher : Universitas Islam Negeri Sultan Syarif Kasim Riau Pekanbaru

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24014/ekl.v7i2.33257

Abstract

This study aims to analyze the effect of creativity, digital literacy, and self-efficacy on the entrepreneurial intentions of Jambi University students. With a quantitative approach using the survey method, this study involved 100 respondents taken from the active student population using a purposive sampling technique. Hypothesis testing using SPSS 25 with multiple linear regression analysis tools. The results showed that creativity, digital literacy, and self-efficacy partially had a significant effect on the entrepreneurial intentions of Jambi University students. In contrast, the results of simultaneous testing showed that creativity, digital literacy, and self-efficacy had a significant effect on student intentions. The R2 test results show that creativity, digital literacy, and self-efficacy affect entrepreneurial intentions by 88.60%, while other variables explain the remaining 11.40%.
Pemasaran budidaya ikan nila Desa Sungai Duren melalui analisis SOAR dalam perspektif ekonomi Islam Arfah, Arfah; Dahlia, Dahlia; Heriyani, Heriyani; Fitriana, Fitriana
AL-Muqayyad Vol. 7 No. 2 (2024): Al-Muqayyad
Publisher : STAI Auliaurrasyidin Tembilahan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46963/jam.v7i2.2305

Abstract

This research aims to examine parot fish marketing strategies through SOAR (strength, opportunity, aspirations, result) analysis in an Islamic economic review in Sungai Duren sub-district, Jambi Province. The importance of this research is that parot fish is part of the freshwater fish cultivation commodity with urgent economic value. Marketing of parot fish between fish farmers, collectors or consumers can provide efficiency in activities in the field. However, this condition sometimes experiences market access problems, which have an impact on the continued existence of parot fish cultivation businesses. This research uses qualitative methods. The results of the research show that in order for parot fish cultivation to be successful in the future, it is necessary to change the parot fish cultivation strategy itself and change the marketing strategy, which was initially carried out in ponds, changing to the form of cages which are very popular with the public, so that the profits obtained are as expected.
PENERAPAN APLIKASI KOPERASI SIMPAN PINJAM BERBASIS DIGITAL PADA KOPERASI WANITA DESA TANGKIT JAMBI Erawati, Misni; Hizazi, Achmad; Heriyani, Heriyani; Lady Silvera, Dica; Hernando, Riski
Martabe : Jurnal Pengabdian Kepada Masyarakat Vol 8, No 1 (2025): MARTABE : JURNAL PENGABDIAN KEPADA MASYARAKAT
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jpm.v8i1.152-158

Abstract

Proposal pengabdian ini bertujuan untuk mengatasi permasalahan yang dihadapi Koperasi Wanita RT.13 Desa Tangkit, Kec. Sungai Gelam, Kab. Muaro Jambi dalam pengelolaan keuangan, dimana untuk pencatatan keuangan yang dijalankan selama ini masih bersifat manual berbasis Microsoft Excel, sehingga membutuhkan waktu yang lama dan dapat menimbulkan kesalahan dalam perhitungan dan proses pembuatan laporan keuangan. Pengelolaan keuangan melibatkan pelatihan dan pendampingan dalam penggunaan aplikasi simpan pinjam berbasis digital yang dapat memudahkan dalam proses pencatatan dan pengelolaan keuangan. Di samping itu, setelah dilaksanakannya kegiatan pendampingan dan pelatihan akan dilakukan juga evaluasi terkait penggunaan aplikasi yang telah digunakan untuk pengembangan sistem yang lebih baik lagi jika ditemukan kekurangan ataupun kendala dalam penggunaannya. Melalui serangkaian kegiatan ini, diharapkan Koperasi Wanita RT. 13 Desa Tangkit Kec. Sungai Gelam, Kab. Muaro Jambi dalam pengelolaan keuangannya dapat berjalan lebih baik lagi.
Analysis of Learning Community at SD Negeri 236 Palembang Heriyani, Heriyani; Kristiawan, Muhammad; Mulyadi, Mulyadi
PPSDP International Journal of Education Vol. 4 No. 1 (2025): PPSDP International Journal of Education
Publisher : Perkumpulan Program Studi Doktor Pendidikan (PPSDP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59175/pijed.v4i1.413

Abstract

This study aims to analyze teacher learning communities in improving teacher performance in elementary schools. Using a narrative qualitative method, this study involved 20 elementary school teachers in Plaju District, Palembang City. Data were collected through in-depth interviews, participant observation, and document analysis. The results of the study indicate that teacher learning communities play a significant role in improving teacher performance through collaboration, critical reflection, and evidence-based practices. Participation in learning communities improves teachers’ abilities in planning, implementing, and evaluating learning. This study highlights the importance of policy support to develop and expand teacher learning community programs as an effective strategy in teacher professional development.
Pengaruh Pemberian Tepung Kunyit (Curcuma domestica Val.) pada Pakan terhadap Konsumsi Pakan dan Produksi Telur Burung Puyuh (Coturnix japonica) Heriyani, Heriyani; Munir, Munir; Irmayani, Irmayani
Tarjih Tropical Livestock Journal Vol. 3 No. 1 (2023): Tarjih Tropical Livestock Journal
Publisher : Program Studi Peternakan Fakultas Sains dan Teknologi Universitas Muhammadiyah Sinjai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47030/trolija.v3i1.505

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui pengaruh dari penambahan tepung kunyit (Curcuma domestica Val.) pada pakan terhadap konsumsi pakan dan produksi telur burung puyuh. Penelitian ini menggunakan rancangan acak lengkap dan dianalisis menggunakan sidik ragam (ANOVA).  Perlakuan level tepung kunyit terdiri dari 4 taraf yaitu P0 (Kontrol), P1 (5%), P2 (10%), dan P3 (15%). Setiap perlakuan terdiri dari 3 ulangan sehingga terdapat 12 unit pengamatan dengan menggunakan 120 ekor burung puyuh (10 ekor/unit). Dari hasil penelitian ini, diketahui bahwa pemberian tepung Kunyit dalam pakan burung puyuh berpengaruh (P<0.01) terhadap konsumsi pakan namun tidak berpengaruh (P>0.05) pada produksi telur burung puyuh. Hasil Konsumsi pakan yaitu P0 (22 g/ekor/hari), P1 (21.33 g/ekor/hari), P2 (20.67 g/ekor/hari), dan P3 (18.5 g/ekor/hari). Sedangkan nilai produksi telur yaitu 53.33-73.33%. Berdasarkan dari hasil penelitian dapat disimpulkan bahwa suplementasi tepung kunyit 5-15% dalam pakan menurunkan konsumsi pakan  burung puyuh namun tidak mempengaruhi produksi telur .
Penerapan Perilaku Halal Lifestyle Terhadap Minat Beli Produk Berlabel Halal di Platform E-Commerce Shopee : Studi pada Gen Z di Kabupaten Bone Heriyani, Heriyani; Fahrika, Andi Ika; Fitriani, Fitriani
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 4 No. 4: Mei 2025
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v4i4.9183

Abstract

Penelitian ini menganalisis pengaruh halal lifestyle terhadap minat beli produk berlabel halal di platform e-commerce Shopee, khususnya pada Generasi Z di Kabupaten Bone. Menggunakan metode kuantitatif dengan teknik survei, data dikumpulkan dari 100 responden melalui kuesioner. Teknik analisis yang digunakan adalah Structural Equation Modeling – Partial Least Squares (SEM-PLS). Hasil penelitian menunjukkan bahwa halal lifestyle memiliki pengaruh signifikan terhadap minat beli dengan nilai T-statistic sebesar 9.623 (>1.96) dan p-value 0.000 (<0.05). Nilai koefisien sebesar 0.641 mengindikasikan bahwa semakin tinggi penerapan gaya hidup halal, semakin besar pula minat Generasi Z untuk membeli produk halal di Shopee. Temuan ini memberikan wawasan bagi pelaku e-commerce untuk mengoptimalkan strategi pemasaran berbasis halal lifestyle, seperti meningkatkan transparansi sertifikasi halal dan menyediakan fitur pencarian khusus produk halal.
Strategies for Jambi Culinary MSMEs to Survive in the Digital Era: The Influence of Financial Literacy and E-Commerce Heriyani, Heriyani; Murnidayanti, Scheilla Aprilia; Putra, Dios Nugraha; Prasetio, Primadi; Dahlia, Dahlia
JAKU (Jurnal Akuntansi & Keuangan Unja) (E-Journal) Vol 10 No 01 (2025): JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal)
Publisher : Magister Ilmu Akuntansi Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jaku.v10i01.47288

Abstract

This study aims to determine the extent to which financial literacy and e-commerce utilization influence the sustainability of culinary MSMEs in Jambi City. The research question addressed is whether financial literacy and e-commerce individually and jointly have a significant impact on business sustainability. A quantitative approach was employed through survey methods involving 100 culinary MSME respondents. Data were analyzed using multiple linear regression, preceded by validity, reliability, and classical assumption tests to ensure data quality. The results indicate that financial literacy and E-Commerce has a positive and significant effect on MSME sustainability. These findings highlight the crucial role of improving financial literacy and adopting digital technology in supporting the growth and resilience of MSMEs in the era of digital transformation. The impact of this research is expected to provide a basis for the formulation of MSME development strategies by local governments and related institutions, as well as to encourage business actors to become more adaptive to technological changes and effective financial management.