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All Journal Buletin Udayana Mengabdi JURNAL PENDIDIKAN TAMBUSAI MALIA: Journal of Islamic Banking and Finance Otonomi Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi ARZUSIN: Jurnal Manajemen dan Pendidikan Dasar 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 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
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Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Social Sciences Other

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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.
Fraud at Islamic Commercial Banks in Indonesia is Seen in Good Corporate Governance (GCG) and a Whistle-Blowing System Siregar, Erwin Saputra; Sari, Gusmila; Arsa, Arsa
MALIA: Journal of Islamic Banking and Finance Vol 6, No 2 (2022): Malia: Journal of Islamic Banking and Finance
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/malia.v6i2.14627

Abstract

This article discusses the dynamics of internal irregularities in Islamic commercial banks in Indonesia. This paper uses secondary data for 2017-2020, published annually by Islamic commercial banks. The sample of this study consisted of 10 Islamic commercial banks, which were determined based on the criteria and the availability of existing data. The data analysis is in the form of panel data regression analysis with the help of eviews and excels applications. This study indicates that partially the proportion of independent commissioners has a significant positive effect on fraud, and the variable number of audit committee meetings and the whistle-blowing system has no significant adverse effect on fraud. While simultaneously, the variable of good corporate governance with indicators of the proportion of independent commissioners, the number of audit committee meetings, and the whistle-blowing system have a significant positive effect on fraud in Islamic commercial banks in Indonesia for the 2017-2020 period.
Pengaruh Pertumbuhan Ekonomi dan Pengangguran terhadap Kemiskinan di Provinsi Jambi Beid Fitrianova Andriani; Arsa Arsa; Ferlinda Agustina
ARZUSIN Vol 6 No 2 (2026): APRIL
Publisher : Lembaga Yasin AlSys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/arzusin.v6i2.9262

Abstract

Poverty remains one of the major challenges faced by developing countries, including Indonesia, and its level in Jambi Province has tended to fluctuate in line with changes in regional economic conditions. In this context, economic growth and unemployment are viewed as two factors that may influence poverty. This study aimed to analyze the effects of economic growth and unemployment on poverty in Jambi Province. The study employed a quantitative approach using secondary data obtained from Badan Pusat Statistik (BPS). The analyzed data comprised a combination of time-series and cross-sectional data for the 2018–2024 period. The analytical method used was panel data regression with the Random Effect Model (REM) approach. The results showed that, partially, economic growth had a significant effect on poverty in Jambi Province, whereas unemployment had no significant effect. However, simultaneously, economic growth and unemployment jointly had a significant effect on poverty in Jambi Province. These findings indicate that poverty dynamics in Jambi Province are more closely associated with changes in economic growth, although both variables still exert a joint influence. Therefore, this study underscores the importance of formulating integrated economic policies to support poverty reduction efforts in Jambi Province.
Penerapan Kepatuhan Standardisasi Sertifikasi Halal pada UMKM di Kecamatan Telanai Pura Algian fahrozi; Arsa Arsa; Achyat Budianto
ARZUSIN Vol 6 No 2 (2026): APRIL
Publisher : Lembaga Yasin AlSys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/arzusin.v6i2.9263

Abstract

The issue of halal certification for micro, small, and medium enterprises (MSMEs) has become increasingly important in response to the growing demand for assurance of product halalness; however, studies examining business actors’ compliance after obtaining halal certification remain relatively limited. This study aimed to analyze the level of compliance among MSME actors in Telanai Pura Subdistrict, Jambi City, in implementing halal certification standards and to identify the obstacles they faced. The study employed a qualitative approach with a descriptive design. Informants were selected through purposive sampling from food MSME actors who had already obtained halal certification. Data were collected through interviews, observation, and documentation and were analyzed using the Miles and Huberman model. The findings showed that MSME actors generally demonstrated a fairly strong level of awareness and commitment in implementing halal principles, as reflected in their efforts to maintain raw materials, production processes, and internal supervision. However, this level of compliance was not yet fully optimal because they still faced several constraints, including limited financial resources, low employee understanding, inconsistent use of personal protective equipment, and difficulties in obtaining certain raw materials. These findings underscore that halal certification should not be understood merely as an administrative requirement, but must be accompanied by stronger internal systems, continuous guidance, and consistent supervision so that the implementation of halal standardization can be carried out more effectively.
Pengaruh Kualitas Pelayanan dan Harga terhadap Keputusan Pembelian Air Minum Isi Ulang pada Depot Rakha Kabupaten Muaro Jambi Fenti Furnamasari; Arsa Arsa; Victor Diwantara
ARZUSIN Vol 6 No 4 (2026): AGUSTUS
Publisher : Lembaga Yasin AlSys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/arzusin.v6i4.10512

Abstract

Refill drinking water purchasing decisions are influenced by various factors, particularly service quality and price, but studies that specifically position Depot Rakha in Muaro Jambi Regency as the research object with local consumer characteristics remain limited. This study aims to analyze the effect of service quality and price on purchasing decisions for refill drinking water at Depot Rakha in Muaro Jambi Regency. This study used a quantitative approach with a causal survey design. The research sample consisted of 96 respondents selected using convenience sampling. Data were collected through questionnaires, then analyzed using validity testing, reliability testing, classical assumption testing, multiple linear regression, t-tests, and F-tests. The results showed that service quality had a positive and significant effect on purchasing decisions, with a calculated t-value of 7.372 > table t-value of 1.985 and a significance value of 0.000 < 0.05. Price also had a positive and significant effect on purchasing decisions, with a calculated t-value of 6.398 > table t-value of 1.985 and a significance value of 0.000 < 0.05. Simultaneously, service quality and price had a significant effect on purchasing decisions, with a calculated F-value of 51.687 > table F-value of 3.09. The conclusion of this study affirms that improving service quality and setting competitive prices play an important role in encouraging consumers’ purchasing decisions for refill drinking water. The implications of this study provide practical input for the management of Depot Rakha in strengthening service strategies and pricing policies to sustainably increase consumer loyalty and purchasing decisions.
Co-Authors Achmad Fajri Ramadhan Achyat Budianto Agusriandi, Agusriandi Agustina Mutia Ahmad Syahrizal Ahmad Syukron Prasaja Ahsan Putra Hafiz Algian fahrozi 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 Fenti Furnamasari Ferlinda Agustina 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, Gusmila Sari, Welly Puspita Sarita Isniarti Sawitri Kurniasih Septiasari, Karina Suci Martha Liany Victor Diwantara Yogitriani, Rima Yuli Rahmawati, Rina Zakiatul Fakhiroh