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All Journal ESENSI: JURNAL BISNIS DAN MANAJEMEN Nusantara Hasana Journal EKSYA: Jurnal Ekonomi Syariah Akuntansi'45 Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Islamic Economics and Finance Journal Dharma Jnana Journal of Student Research Jurnal Kendali Akuntansi Jurnal Kajian Dan Penalaran Ilmu Manajemen Al Itmamiy : Jurnal Hukum Ekonomi Syariah Lokawati: Jurnal Penelitian Manajemen dan Inovasi Riset Jurnal Nuansa: Publikasi Ilmu Manajemen dan Ekonomi Syariah Jurnal Ilmiah Ekonomi dan Manajemen Akuntansi: Jurnal Riset Ilmu Akuntansi Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah Jurnal Ilmiah Nusantara JURNAL AKADEMIK EKONOMI DAN MANAJEMEN
Nurfitri Martaliah
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Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Nursing Public Health Social Sciences Other

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Analysis of the Distinction of Earnings Management between Islamic and Conventional Stocks Markets in the Consumer Goods Industry in Indonesia Titin Agustin Nengsih; Nofrianto Nofrianto; Ahmad Syukron Prasaja; Sri Rahma; Nurfitri Martaliah; M. Taufik Ridho
Esensi: Jurnal Bisnis dan Manajemen Vol 11, No 2 (2021)
Publisher : Faculty of Economic and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/ess.v11i2.23062

Abstract

Analysis of earnings management is carried out to achieve profit targets applied in financial statements management. This study analyzes the difference between earnings management in the consumer goods industry sector, Islamic and conventional stocks. Data is on financial statements and annual reports of manufacturing companies on IDX in 2016-2019 as many as 19 sharia and 10 non-sharia issuers. This research uses analysis of the independent samples test of earnings management, current tax burden, firm size, managerial ownership, and leverage both Islamic and Conventional stocks. The results show a significant difference in several variables in earnings management between two markets, i.e., Islamic and Conventional Stocks, which are current tax burden, managerial ownership, and leverage in manufacturing companies in the consumer goods industry in Indonesia in the period of 2016-2019
Faktor-Faktor Yang Mempengaruhi Realisasi Penerimaan Pajak Bumi Dan Bangunan Pedesaan Dan Perkotaan (PBB-P2) Di Kecamatan Dendang Kabupaten Tanjung Jabung Timur Tri Sugiharto; Elyanti Rosmanidar; Nurfitri Martaliah
Akuntansi Vol. 2 No. 2 (2023): Juni : Jurnal Riset Ilmu Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v2i2.237

Abstract

Abstract The purpose of this study was to determine and analyze the effect of PAD (X1), number of taxpayers (X2), number of residents (X3), number of regions (X4) and GRDP (X5) simultaneously and partially influencing PBB-P2 revenue in the District. Dendang, Dendang District, East Tanjung Jabung Regency. This type of research is quantitative with panel data in the period 2017-2021. The data analysis used is panel data regression. The results showed that the statistical value in this study was 12.43099 (Fcount > Ftable = 2.49), while the probability value was 0.000 (P<0.05). This means that simultaneously PAD (X1), number of taxpayers (X2), total population (X3), number of regions (X4) and GRDP (X5) have a significant effect on PBB-P2 revenue in Kandis City Village, Dendang District, Tanjung Jabung Regency East. Partially, PAD has a tcount of -3.051742 with a ttable value of 1.68957 (tcount > ttable), while the probability value is 0.0057 (P<0.05). This means that partially, PAD has a significant effect on PBB-P2 revenue in Dendang District. The conclusion of PAD (X1) partially on PBB-P2 revenue in Dendang District, East Tanjung Jabung Regency, while the number of taxpayers (X2), population (X3), number of regions (X4) and GRDP (X5) partially have no effect on revenue PBB-P2 in Dendang District, East Tanjung Jabung Regency.
Peran Bank Indonesia Kantor Perwakilan Wilayah (KPW) Jambi Dalam Penerapan Keuangan Inklusif Pada UMKM Kota Jambi Ali Topan; Sissah Sissah; Nurfitri martaliah
Jurnal Nuansa : Publikasi Ilmu Manajemen dan Ekonomi Syariah Vol. 2 No. 1 (2024): Maret : Jurnal Nuansa : Publikasi Ilmu Manajemen dan Ekonomi Syariah
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/nuansa.v2i1.778

Abstract

One of the government's efforts to overcome ongoing social protection problems is to encourage the development of micro, small and medium enterprises (MSMEs). The development of MSMEs, especially in Jambi City, has experienced a very large increase, namely 47,813 in 2021 and increased drastically in 2022, namely 50,747. This means that the development of MSMEs in Jambi City has increased by 6.13%. This increase is an effort by the Jambi Provincial Government to encourage the development of MSMEs by synchronizing MSME empowerment programs in each district and city. This research aims to determine the role of Bank Indonesia Jambi Regional Representative Office (Kpw) in implementing inclusive finance in Jambi City MSMEs. This research uses a qualitative approach which is a type of analysis that produces findings that cannot be obtained using statistical methods or other quantitative techniques where Jambi City MSMEs are the object of this research. The research results show that the role of Bank Indonesia KPw Jambi in implementing inclusive finance for Jambi MSMEs is providing information and facilitators in the socialization of inclusive finance, providing knowledge in inclusive financial education and monitoring and evaluating socialization and education activities. Meanwhile, Bank Indonesia KPw Jambi's obstacles in implementing inclusive finance for Jambi MSMEs consist of unequal reach or accessibility and Human Resources (HR) and understanding of the audience.
Analisis Sistem Informasi Akuntansi Penggajian Karyawan Pada PT. Star Rubber Kecamatan Jujuhan Kabupaten Bungo Provinsi Jambi Debi Zafitri; Usdeldi Usdeldi; Nurfitri Martaliah
Jurnal Kendali Akuntansi Vol. 1 No. 1 (2023): Januari : Jurnal Kendali Akuntansi
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jka-widyakarya.v1i1.48

Abstract

Analysis of employee payroll accounting information systems should be carried out effectively and required relevant information and a system, namely an accounting information system as a means of communication which can later be used for the needs of company management. Likewise things at PT. Star Rubber Jujuhan Bungo Jambi Regency where employee payroll accounting is very important. The purpose of this study was to determine the payroll accounting information system for employees at PT. Star Rubber, obstacles in employee payroll accounting information systems and efforts to overcome obstacles in employee payroll accounting information systems at PT. Star Rubber. This study used qualitative research methods. Data were obtained from subjects in the study including the Director, Expenditure Treasurer and employees regarding the payroll system of PT. Star Rubber Jujuhan and Employees of PT. Star Rubber.  The results showed that the Employee Payroll Accounting Information System at PT. Star Rubber has been designed to support the achievement of company goals and the creation of good internal control. In addition, the payroll and remuneration system is also designed to ensure that employees' salaries and wages are paid. While the related functions at PT. Star Rubber is a staffing function that is held by the personnel department, the function of recording employee attendance times is held by the timekeeper, the function of making payroll and wages is handled by the personnel section, the cashier function, and the function of paying salaries and wages is authorized by the personnel and cashier section.
PENGARUH PROFITABILITAS, LIKUIDITAS, DAN UKURAN PERUSAHAAN TERHADAP STRUKTUR MODAL DENGAN STRUKTUR AKTIVA SEBAGAI VARIABEL MODERATING Elyanti Rosmanindar; Nurfitri Martaliah; Retno Wulandari
EKSYA : Jurnal Ekonomi Syariah Vol 4 No 2 (2023): JURNAL EKSYA: JURNAL EKONOMI SYARIAH
Publisher : Program Studi Ekonomi Syariah Sekolah Tinggi Agama Islam Negeri Mandailing Natal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56874/eksya.v4i2.1208

Abstract

This study aims to determine the effect of profitability, liquidity, and firm size on capital structure with asset structure as a moderating variable. This study uses the independent variable, namely capital structure. The data used in this study is secondary data, namely in the form of financial statements of transportation service companies registered with ISSI of 18 companies during 2016-2021. This research is descriptive with a quantitative approach. The data analysis method used is panel data analysis, model testing, classic assumption test, hypothesis testing, moderating regression analysis. The results of this study indicate that profitability has an effect on capital structure, liquidity has no effect on capital structure, firm size has no effect on capital structure, profitability liquidity and firm size simultaneously have an effect on capital structure, asset structure cannot moderate the relationship between profitability and capital structure, asset structure cannot moderate the relationship between liquidity and capital structure, asset structure cannot moderate the relationship between firm size and capital structure.
PENGARUH LITERASI KEUANGAN SYARIAH DAN PROMOSI TERHADAP KEPUTUSAN NASABAH DALAM MEMILIH PRODUK BANK RIAU KEPRI SYARIAH Zulmi Randha Nadhea; Suhar; Nurfitri Martaliah
EKSYA : Jurnal Ekonomi Syariah Vol 5 No 1 (2024): JURNAL EKSYA: JURNAL EKONOMI SYARIAH
Publisher : Program Studi Ekonomi Syariah Sekolah Tinggi Agama Islam Negeri Mandailing Natal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56874/eksya.v5i1.1711

Abstract

Customers' decisions to save are influenced by several internal and external factors such as financial literacy and promotions. Financial literacy reflects an individual's ability to understand financial concepts, financial products, and services and to control personal financial resources independently. Promotion is one of the determining factors for the success of a marketing program. This research aims to determine the influence of sharia financial literacy and promotions both spatially and simultaneously on customers' decisions in choosing Bank Riau Kepri Syariah products. This research approach uses a quantitative descriptive approach. Data was collected using questionnaires and field observations. The research results show that partially sharia financial literacy and promotion have an influence on customers' decisions in choosing Bank Riau Kepri Syariah products. Simultaneously, the variables of sharia financial literacy and promotion influence customers' decisions in choosing Bank Riau Kepri Syariah products with a percentage of 77.3%.
Pendampingan Cegah Stunting Sejak Dini Dengan Apitherapy Guna Mengurangi Kesenjangan Sosial Ekonomi Masyarakat Nurfitri Martaliah; Nova Erliyana; Rohana; M. Rikcy
Jurnal Dharma Jnana Vol. 4 No. 1 (2024): JURNAL DHARMA JNANA
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

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

Abstract

Salah satu masalah gizi anak terbesar di seluruh dunia adalah stunting. Di seluruh dunia,  sekitar 161 juta anak balita mengalami stunting, dengan setengah dari jumlah balita yang tinggal di wilayah Asia. UNICEF melaporkan bahwa Indonesia memiliki populasi anak terbesar di dunia, dengan 80 juta jiwa, dan Laporan Survei Status Gizi Indonesia Prevalensi stunting 2023 saat ini menggunakan data 2022 yaitu 21,6 persen. Di kota Jambi, pengabdian ini bertujuan untuk meningkatkan pengetahuan ibu-ibu yang ada di kota jambi tentang Gerakan Pencegahan Stunting sejak dini. Metode untuk aktivitas pengabdian ini berupa edukatif dan presuasif terhadap ibu-ibu dan remaja di Kantor HDI kelurahan Alam Barajo, kota Jambi yang berjumlah 25 orang. Kegiatan ini terdiri dari dua tahap, yaitu pemaparan materi tentang gerakan cegah Stunting sejak dini dan tanya jawab. Berdasarkan hasil kegiatan didapatkan sebagian besar ibu-ibu dan remaja paham dengan penyuluhan yang diberikan, sehingga bisa disimpulkan bahwa pengabdian gerakan cegah Stunting sejak dini dapat meningkatkan pengetahuan ibu-ibu dan remaja putri terkait Stunting serta gizi pada remaja.
Moralitas Tindakan Ekonomi Pedagang Pasar Kamis Sungai Manau Kabupaten Merangin Provinsi Jambi Inka Sri Yunara; Nazori Nazori; Nurfitri Martaliah
Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah Vol. 1 No. 3 (2023): Agustus : Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah
Publisher : STAI YPIQ BAUBAU, SULAWESI TENGGARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59059/jupiekes.v1i3.286

Abstract

An understanding of morality as distinguished through legality is found in Kant's moral philosophy. Based on his knowledge, morality is the similarity of nature or behavior to inner provisions or laws, namely what Kant sees as "obligations". Morality is always fulfilled if we obey the law outwardly but because we are afraid of an impact of that law outwardly, but because we know that obeying the law is an obligation. In another part, Kant said that there are two parts of the principle that make human action, such as maxims (maxime) and objective rules. Maxims are teachings that are still running subjectively, which are based on subjective vision and form the basis for action. Despite having a mind, the human being as a subject is an imperfect person, and also has passions, emotions, tastes and so on. Basically (basic values) means that the economy is useful for helping economic implementers (in this case traders) will destroy problems (moral) in their economic practices. In general, the market is interpreted as a meeting place for buyers and sellers in carrying out trading activities. However, along with the increasingly dynamic human life, the form and meaning of the market will become broader. This study uses a qualitative descriptive research type, because it seeks to clarify phenomena or events, people, objects or processes that are relevant to the Morality of Economic Actions of Traders in the Thursday Market. The object of this research is traders in the Thursday River Manau market. This study uses primary data and secondary data. Data obtained by means of observation, interviews, and documentation. The results of this study are that traders on Thursday's market understand how to trade properly, in selling we should have to do a good method and it's better for us to avoid lies that can drown us in bad things in the future.
Analisis Strategi Digital Fundraising Dalam Meningkatkan Jumlah Muzakki (Studi Pada Laz Opsezi Kota Jambi) Sinta Haryani; Habrianto Habrianto; Nurfitri Martaliah
Lokawati : Jurnal Penelitian Manajemen dan Inovasi Riset Vol. 1 No. 6 (2023): November : Jurnal Penelitian Manajemen dan Inovasi Riset
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/lokawati.v1i6.354

Abstract

The fundraising strategy at Lembaga Amil Zakat is a way and effort to influence the community. The purpose of this study is to find out how effective the implementation of digital fundraising strategies is, how digital fundraising strategies are and what are the supporting and inhibiting factors of digital fundraising strategies in increasing the number of muzakki. The method used in this study is qualitative descriptive. The results of this study are known that the effectiveness of the digital fundraising strategy implemented by LAZ OPSEZI has been optimally distributed to mustahik and digital fundraising strategies, namely: Promotion is carried out digitally in order to continue to increase the number of muzakki, such as Q-RIS, Transfer, Zakat Features to facilitate in carrying out Zakat, infak and alms. However, at LAZ OPSEZI muzakki there are still many offline or pick up zakat. One of the supporting factors is the legality of LAZ OPSEZI, and the obstacle is that there are still many who do ZIS offline because they lack understanding in digital form.
PENGARUH UKURAN PERUSAHAAN, AUDITOR SWITCHING DAN AUDIT FEE TERHADAP AUDIT DELAY PADA PERUSAHAAN PROPERTI YANG TERDAFTAR DI ISSI PERIODE 2016-2020 Rabaiyah; Elyanti Rosmanidar; Nurfitri Martaliah
Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Vol. 3 No. 2 (2023): Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurimea.v3i2.260

Abstract

Audit Delay is the time span for the completion of the annual financial statement audit. Completion of financial statement audits may experience delays caused by several factors such as company size, auditor switching, and audit fees. This study aims to analyze the effect of Company Size, Auditor Switching and Audit Fee on Audit Delay in property companies listed on the Indonesian Sharia Stock Index (ISSI) for the 2016-2020 period. The data used is secondary data with the panel data regression analysis method with the help of the e-view 12 program to see a comprehensive picture of the independent variables on the dependent variable. The sample in this study consisted of 9 companies for 5 years. The results of this study indicate that firm size has a negative and insignificant effect on audit delay with a significance level of 0.372 > 0.05. Auditor switching has a positive and significant effect on audit delay with a significance level of 0.032 <0.05. Audit Fee has a significant effect on audit delay with a significance level of 0.045 < 0.05. While the company, auditor switching and audit fees together affect the audit delay variable with a significance value of 0.018 <0.05. The magnitude of the influence of company size, auditor switching and audit fees on audit delay as a whole is 24%
Co-Authors A.A Miftah Ahmad Syukron Prasaja Ali Topan Anzu Elvia Zahara Debi Zafitri Defri Amanda Eja Armaz Hardi Elyanti Rosmanidar Elyanti Rosmanindar Erwin Saputra Siregar Felly Pratama Putra Habrianto Habrianto Hanifah Anisya Yualita Ilham Wisnu Herlambang Inka Sri Yunara M. Arzil Khatami M. Darul Qutni M. Rikcy M. Siddiqi M. Taufik Ridho Maulana Yusuf Nazori Nazori Nova Erliyana Novi Mubyarto Pudji Lestari Putri Apria Ningsih Rabaiyah Retno Wulandari Rohana Saslina Saslina Sherly Putri Utami Sinta Haryani Sissah Sissah Sri Rahma Suci Ramadani Harahap Suhar Surni Nurlita Titin Agustia Ningsih Titin Agustin Nengsih Tri Sugiharto Trias Yudana Usdeldi, Usdeldi Wawan Hendriawan Youdhi Prayogo Zulmi Randha Nadhea