Article Per Year (5 Year)
p-Index From 2021 - 2026
4.663
P-Index
This Author published in this journals
All Journal Buletin Udayana Mengabdi JURNAL PENDIDIKAN TAMBUSAI Otonomi Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Journal of Artificial Intelligence and Digital Business Jurnal Manajemen dan Ekonomi Kreatif Maliki Islamic Economics Journal Jurnal Riset Manajemen Jurnal Riset Manajemen dan Ekonomi Jurnal Riset Ekonomi dan Akuntansi Journal of Management and Social Sciences Jurnal Kajian Dan Penalaran Ilmu Manajemen Masip: Jurnal Manajemen Administrasi Bisnis dan Publik Terapan Al Itmamiy : Jurnal Hukum Ekonomi Syariah Jurnal Nuansa: Publikasi Ilmu Manajemen dan Ekonomi Syariah Akuntansi: Jurnal Riset Ilmu Akuntansi Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah Maslahah: Jurnal Manajemen dan Ekonomi Syariah Santri : Jurnal Ekonomi dan Keuangan Islam Jurnal Inovasi Ekonomi Syariah dan Akuntansi Margin : Journal of Islamic Banking Akhlak: Jurnal Pendidikan Agama Islam Dan Filsafat Jurnal Maisyatuna
Arsa Arsa
Unknown Affiliation
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Social Sciences Other

Published : 34 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 34 Documents
Search

 1   2   3   4 
Analisis Kebijakan Merger BSI Terhadap Industri Halal UMKM Munandar, Arif; Arsa, Arsa; Subhan, Muhammad
Maisyatuna Vol. 4 No. 2 (2023): April: Jurnal Maisyatuna 
Publisher : STAI Denpasar Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53958/mt.v4i2.271

Abstract

This study examines the Indonesian Islamic Bank Merger policy towards the halal industry for micro, small and medium enterprises. This research is to find out the role of the Indonesian Islamic Bank Jambi Gatot Subroto branch office in developing the halal industry Micro, small and medium enterprises that apply for financing at the Bank after the Merger and find out what are the obstacles faced by the Indonesian Islamic Bank Jambi Gatot Subroto branch office in distributing financing contracts to Micro, small and medium enterprises after the merger. This study uses a qualitative approach and the type of research approach used is descriptive qualitative. The data sources are primary data and secondary data. Methods of data collection through interviews and documentation. The results of this study indicate that the Indonesian Islamic Bank Jambi Gatot Subroto after the merger already has a role in improving the economy and developing the halal industry Micro, small and medium enterprises in Jambi City by providing an initial injection of funds and top up or additional business capital and also lightening and facilitating Micro, small and medium enterprises in applying for financing at Bank Syariah Indonesia, not only that, Bank Syariah Indonesia also plays an active role as a consultant for its customers and often holds entrepreneurship guidance, Bank Syariah Indonesia, the Jambi branch office, Gatot Subroto, conducts canvassing every day or goes directly into the field to spread brochures as well as reducing installments when customers are affected by natural disasters. The constraints of Bank Syariah Indonesia Gatot Subroto Jambi branch office in channeling financing to the Halal Industry Micro, small and medium enterprises, namely defects in the name of the customer concerned due to late payment of bills, problems when completing administrative requirements files because if one of the requirements is not completed then the financing cannot be continued , business constraints that are already running but the customer is dishonest regarding customer financial information, accounts payable or reports about business activities that the customer is running, and constraints from the bank itself, namely when the customer data input system has an error while doing financing.
Analisis Penerapan Akuntansi Zakat (PSAK 109) Pada Lembaga Amil Zakat Badan Amil Zakat Nasional (Baznas) Azyumardi Azra; Arsa Arsa; Laily Ifazah
Jurnal Inovasi Ekonomi Syariah dan Akuntansi Vol. 2 No. 5 (2025): September :Jurnal Inovasi Ekonomi Syariah dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jiesa.v2i5.1664

Abstract

This study aims to understand the application of zakat accounting at LAZ BAZNAS Jambi City, to identify the obstacles in implementing zakat accounting at LAZ BAZNAS Jambi City, and to determine the suitability of the zakat accounting application at LAZ BAZNAS based on PSAK No. 109. This research uses a qualitative descriptive method, with data collected through interviews. The results of the study indicate that, first, the application of zakat accounting at BAZNAS Jambi City—based on the elements of recognition, measurement, and disclosure—has been implemented in accordance with PSAK No. 109. In terms of presentation, BAZNAS Jambi City provides cash flow financial reports, and the amil section is also included in the fund change report. Second, the obstacles faced by BAZNAS Jambi City include inefficiency in the distribution process in terms of time and energy, and the inability to use banking accounts. Other challenges are related to the lack of understanding and skills among human resources, the complexity of transactions, and insufficient government support to enable cooperation with banks, which would facilitate the distribution of zakat funds. Third, the conformity of zakat accounting application at BAZNAS Jambi City has been generally appropriate. However, in the presentation of financial statements, there are no changes in managed assets and no notes to the financial statements. Therefore, in terms of conformity, the financial statements of BAZNAS Jambi City are not yet fully in accordance with PSAK No. 109.
Pengaruh Beban Operasional dan Pendapatan Terhadap Laba Bersih Perusahaan Sub Sektor Food And Beverages Yang Terdaftar Issi Tahun 2019-2024 Pratama, Dimas; Arsa, Arsa; Kurniyati, Kurniyati
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 1 (2026): Februari - April
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i1.7046

Abstract

Penelitian ini bertujuan untuk menganalisis dan membuktikan secara empiris pengaruh beban operasional dan pendapatan terhadap laba bersih pada perusahaan sub sektor food and beverages yang terdaftar di Indeks Saham Syariah Indonesia (ISSI) periode 2019–2024. Penelitian ini dilatarbelakangi oleh adanya fenomena ketidak konsistenan antara teori dan kondisi empiris, di mana peningkatan pendapatan tidak selalu diikuti oleh kenaikan laba bersih, serta peningkatan beban operasional pada beberapa perusahaan justru disertai peningkatan laba bersih. Kondisi ini menunjukkan adanya dinamika dalam pengelolaan keuangan perusahaan yang perlu dikaji lebih mendalam. Penelitian ini menggunakan pendekatan kuantitatif dengan metode verifikatif. Data yang digunakan merupakan data sekunder berupa laporan keuangan tahunan perusahaan selama enam tahun pengamatan. Teknik pengambilan sampel menggunakan purposive sampling, sehingga diperoleh tujuh perusahaan yang memenuhi kriteria penelitian. Metode analisis yang digunakan adalah regresi data panel dengan melalui tahapan uji pemilihan model terbaik, uji asumsi klasik, uji koefisien determinasi, uji t, dan uji F. Hasil penelitian menunjukkan bahwa secara parsial beban operasional berpengaruh signifikan terhadap laba bersih. Pendapatan juga berpengaruh signifikan terhadap laba bersih. Secara simultan, beban operasional dan pendapatan berpengaruh signifikan terhadap laba bersih perusahaan sub sektor food and beverages yang terdaftar di ISSI periode 2019–2024. Temuan ini menegaskan pentingnya pengelolaan pendapatan dan efisiensi biaya operasional dalam meningkatkan profitabilitas perusahaan.  
Pengaruh Label Halal dan Harga terhadap Keputusan Pembelian Skincare Camille Beauty pada Mahasiswa UIN STS Jambi Putri, Melda Yulika; Arsa, Arsa; Anggraeni, Lidya
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 1 (2026): Februari - April
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i1.7062

Abstract

Perkembangan industri skincare di Indonesia menunjukkan peningkatan yang signifikan, terutama di kalangan mahasiswa sebagai generasi muda yang semakin sadar akan kesehatan dan penampilan. Dalam perspektif ekonomi syariah, keputusan pembelian tidak hanya dipengaruhi oleh aspek kualitas produk, tetapi juga oleh kehalalan serta kesesuaian harga. Penelitian ini bertujuan untuk menganalisis pengaruh label halal dan harga terhadap keputusan pembelian produk skincare Camille Beauty pada mahasiswa Fakultas Ekonomi dan Bisnis Islam UIN Sulthan Thaha Saifuddin Jambi. Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei melalui penyebaran kuesioner kepada 95 responden yang dipilih menggunakan teknik purposive sampling. Data dianalisis menggunakan uji regresi linier berganda dengan bantuan uji validitas, reliabilitas, uji asumsi klasik, uji t, uji f, dan koefisien determinasi (R²). Hasil penelitian menunjukkan bahwa secara parsial label halal berpengaruh positif dan signifikan terhadap keputusan pembelian. Harga juga berpengaruh positif dan signifikan terhadap keputusan pembelian. Secara simultan, label halal dan harga bersama-sama berpengaruh positif dan signifikan terhadap keputusan pembelian skincare Camille Beauty pada mahasiswa FEBI UIN STS Jambi. Temuan ini mengindikasikan bahwa keberadaan label halal mampu meningkatkan kepercayaan konsumen, sedangkan penetapan harga yang terjangkau sesuai daya beli mahasiswa turut mendorong keputusan pembelian. Oleh karena itu, perusahaan perlu mempertahankan sertifikasi halal serta menetapkan strategi harga yang kompetitif guna meningkatkan minat dan loyalitas konsumen.
Co-Authors Achmad Fajri Ramadhan Agusriandi, Agusriandi Agustina Mutia Ahmad Syahrizal Ahmad Syukron Prasaja Ahsan Putra Hafiz Ambok Pangiuk Anggraeni, Lidya Anissa Anggraini Anzu Elvia Zahara Arif Munandar Aulia Taufig Kurrahman Azyumardi Azra Bambang Kurniawan Bambang Kurniawan Beid Fitrianova Andriani Biesriani Biesriani, Biesriani Darmiwati Darmiwati Dimas Dwi Amrico Py Dimas Pratama, Dimas Erliyana, Nova Erwin Saputra Siregar Fauzan Ramli Ferri Saputra Tanjung Garde Saspika Habibah, Awal Habriyanto Habriyanto Hansen Rusliani I Nengah Simpen I Nyoman Sumerta Miwada IM.S. Negara Irma Dwi Pratiwi Joedy Andrian KHAIRIYANI, KHAIRIYANI Kurniyati Kurniyati Lailatul Munawaroh Laily Ifazah Lamsari, Nissa Lara Parida Linta Kristiana M.Firmansyah Mohammad Orinaldi Muhammad Novaldi Muhammad Subhan MUHAMMAD SUBHAN Ni Putu Diantariani Nissa lamsari Nur Sawitri, Diva Nurlia Fusfita Orinaldi, Mohammad Putri, Melda Yulika Refky Fielnanda Reliana, Meza Rika Susanti Robiyatul Alawiyah Rohana Roy Hambali Salman Alparisi Salman Alparisy Sari Putri, Nurrahma Sari, Welly Puspita Sarita Isniarti Sawitri Kurniasih Septiasari, Karina Suci Martha Liany Victor Diwantara Yogitriani, Rima Yuli Rahmawati, Rina Zakiatul Fakhiroh