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All Journal E-Bisnis : Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Akuntansi Multiparadigma Jurnal Riset Akuntansi dan Keuangan At-Tawassuth: Jurnal Ekonomi Islam ILTIZAM Journal of Sharia Economic Research JIAI (Jurnal Ilmiah Akuntansi Indonesia) Jurnal Ekuivalensi Community Engagement and Emergence Journal (CEEJ) EKSYA: Jurnal Ekonomi Syariah Al Dzahab Al Fiddhoh: Journal of Banking, Insurance, and Finance Journal of Student Research Jurnal Ilmiah Ekonomi dan Manajemen Santri : Jurnal Ekonomi dan Keuangan Islam JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi JIMEB: Jurnal Ilmiah Manajemen, Ekonomi dan Bisnis Margin : Journal of Islamic Banking Aksyana : Jurnal Akuntansi dan Keuangan Islam MUARA EKONOMI : Jurnal Ilmiah Ilmu Ekonomi, Manajemen & Bisnis Jurnal Manajemen, Bisnis dan Kewirausahaan Aktsar: Jurnal Akuntansi Syariah MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis
Khairiyani
UIN Sulthan Thaha Saifuddin Jambi
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Public Health Social Sciences Other

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PENGARUH CURRENT ASSETS, SALES DAN LIABILITAS TERHADAP LABA BERSIH PADA PERUSAHAAN MAKANAN DAN MINUMAN YANG TERDAFTAR DI BEI TAHUN 2019-2022 Slamet Gunawan; Khairiyani; Anzu Elvia Zahara
Jurnal Ilmiah Manajemen, Ekonomi dan Bisnis Vol. 3 No. 1 (2024): :Januari : Jurnal Ilmiah Manajemen, Ekonomi dan Bisnis
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jimeb.v3i1.694

Abstract

This study aims to determine the effect of current assets, sales, and liabilities on net income in food and beverage manufacturing companies listed on the Indonesia Stock Exchange in 2019 -2022. This study uses independent variables, namely current assets, sales, and liabilities. The dependent variable is net income. The data used in this study is secondary data, namely in the form of financial reports of food and beverage manufacturing companies listed on the IDX for 2019-2022. 2019 is used to compare 2020 to 2022. This research is descriptive with a quantitative approach. Statistical methods using multiple linear regression analysis, t test, f test, and analysis of the coefficient of determination. The results of this study indicate that current assets have a significant effect on net income, sales have a significant effect on net income, and liabilities partially have no significant effect on net income. Then current assets, sales, and liabilities simultaneously affect net income. By using the F test it is found that the independent variables have a simultaneous influence on the dependent variable. The calculation of the coefficient of determination shows that all independent variables are 0.485 or 48.5% meaning that net income can be explained by current assets, sales and liabilities of 48.5%. while the remaining 51.5% can be explained by other factors outside of this study.
PENGARUH MODAL KERJA, BIAYA PRODUKSI DAN PENJUALAN TERHADAP LABA BERSIH PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI INDEKS SAHAM SYARIAH INDONESIA TAHUN 2019-2022 Ilham Aditya Septariyadi; Anzu Elvia Zahara; Khairiyani
Jurnal Ilmiah Manajemen, Ekonomi dan Bisnis Vol. 3 No. 1 (2024): :Januari : Jurnal Ilmiah Manajemen, Ekonomi dan Bisnis
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jimeb.v3i1.695

Abstract

This study aims to determine the effect of working capital, production costs and sales on net income of mining companies listed on the Indonesian Sharia Stock Index for 2019-2022. This study uses independent variables, namely working capital, production costs and sales. With the dependent variable is net income. The data used in this study is secondary data, namely in the form of financial reports of food and beverage manufacturing companies registered at ISSI for 2019-2022. This research is a descriptive research with a quantitative approach. Statistical methods using multiple linear regression analysis, t test, f test, and analysis of the coefficient of determination. The results of this study indicate that working capital and sales variables affect net income. Meanwhile, the production cost variable has no effect on net income. By using the F test it is found that the independent variables have a simultaneous influence on the dependent variable. From the determination calculation, the Adjusted R Square value is 0.213 or 21.3%. This means that it indicates that the variables of working capital, production costs and sales on net income have an effect of 21.3% and the remaining 78.7% can be influenced by other factors outside of this study.
PENGARUH SISTEM JUAL BELI DAN HARGA KELAPA LOKAL TERHADAP PENDAPATAN PETANI (STUDI KASUS DESA SUNGAI LAUT KECAMATAN TANAH MERAH) Putri Handayani; H. Eja Armaz Hardi; Khairiyani Khairiyani
Jurnal Manajemen, Bisnis dan Kewirausahaan Vol. 2 No. 3 (2022): DESEMBER : Jurnal Manajemen, Bisnis dan Kewirausahaan
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumbiku.v2i3.874

Abstract

Penelitian ini bertujuan untuk mengetahui dan membahas mengenai pengaruh Sistem Jual Beli dan Harga Kelapa Lokal terhadap Pendapatan Petani di Desa Sungai Laut Kec.Tanah Merah Kab.Indragiri Hilir. Penelitian ini menggunakan data primer yang diperoleh langsung dari sumber pertama baik dari individu atau perorangan seperti pengisian kuesioner dan wawancara. Metode yang digunakan pada penelitian ini adalah mix methods yaitu analisis triangulasi dan analisis regresi linear sederhana yang diolah menggunakan software SPSS (Statistical Package For Sosial Science) 26. Hasil penelitian yang telah dilakukan menunjukkan bahwa (1) sistem jual beli kelapa di Desa Sungai Laut Kecamatan Tanah Merah dilakukan dengan cara sistem jual beli ketoke dan sistem jual beli mandiri langsung kepabrik (2) harga kelapa lokal tidak berpengaruh terhadap pendapatan petani di Desa Sungai Laut Kec.Tanah Merah Kab.Indragiri Hilir
PENGARUH PENDIDIKAN, PENDAPATAN, PEKERJAAN DAN JUMLAH TANGGUNGAN TERHADAP KEMISKINAN RUMAH TANGGA DI DESA TELUK RENDAH ILIR Ainatul Muassarah; Eja Armaz Hardi; Khairiyani
Jurnal Manajemen, Bisnis dan Kewirausahaan Vol. 2 No. 3 (2022): DESEMBER : Jurnal Manajemen, Bisnis dan Kewirausahaan
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumbiku.v2i3.909

Abstract

Kemiskinan merupakan keadaan dimana terjadi ketidakmampuan dalam memenuhi kebutuhan dasar seperti, makanan, pakaian, tempat tinggal, pendidikan dan kesehatan. Kemiskinan dapat berupa gambaran tidak terpenuhinya dari sisi materi, kurangnya kebutuhan sosial, pendapatan, akses terhadap sumber-sumber tertentu dan lainnya. Penelitian ini bertujuan untuk mengetahui apakah terdapat pengaruh Pendidikan, Pendapatan, Pekerjaan dan Jumlah Tanggungan Terhadap Kemiskinan Rumah Tangga Di Desa Teluk Rendah Ilir. Skripsi ini menggunakan metode kuatitatif dengan data penelitian diperoleh dari data primer melalui kuesioner atau wawancara. Analisis data yang digunakan dalam penelitian ini adalah Analisis Logistik dengan menggunakan SPSS versi 20. Hasil penelitian ini menyimpulkan: 1) Pendidikan berpengaruh positif terhadap Kemiskinan Rumah Tangga di Desa Teluk Rendah Ilir. . 2) Pendapatan berpengaruh positif terhadap Kemiskinan Rumah Tangga di Desa Teluk Rendah llir. 3) Pekerjaan berpengaruh negatif terhadap Kemiskinan Rumah Tangga di Desa Teluk Rendah llir. 4) Jumlah Tanggungan berpengaruh negatif terhadap Kemiskinan Rumah Tangga di Desa Teluk Rendah llir. 5) Secara simultan Variabel Pendidikan, Pendapatan, Pekerjaan dan Jumlah Tanggungan berpengaruh signifikan terhadap kemiskinan rumah tangga di Desa Tangga di Desa Teluk Rendah Ilir. Hal ini ditunjukkan dengan nilai signifikan sebesar 0,000 yag lebih kecil dari 0,05.
Pengaruh Pengetahuan Dan Motivasi Terhadap Minat Investasi Mahasiswa Untuk Berinvestasi Dipasar Modal Syariah Fitri Finalti; Putri Apria Ningsih; Khairiyani Khairiyani
MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Vol. 1 No. 2 (2023): April : Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis
Publisher : LP3M INSTITUT KH YAZID KARIMULLAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59246/muqaddimah.v1i2.237

Abstract

Sulthan Thaha Saifuddin Jambi State Islamic University is one of the campuses that has an Investment Gallery which is used as a medium for investing in stocks in the capital market. However, student investment interest is still very low.Knowledge and motivation are important elements to start investing. This study aims to determine and analyze the influence of knowledge and motivation on interest in investing in the Islamic capital market in students who open stock exchange accounts at UIN STS Jambi. The method used in this study is a quantitative method, and the data analysis method used is the coefficient of determination test. The sample in this study was 89 samples of UIN STS Jambi students, by distributing Likert scale questionnaires. The results of this study indicate that knowledge influences the investment interest of UIN Sulthan Thaha Saifudin Jambi students. Motivation influences the interest in investing in UIN Sulthan Thaha Saifuddin Jambi students. Knowledge and motivation jointly affect the interest in investing in students of UIN Sulthan Thaha Saifuddin Jambi.
Pengaruh Penggunaan Modal Kerja Terhadap Profitabilitas Pada PT Metrodata Electronics. Tbk Dian Kurniasih Wahyusari; Elyanti Rosmanidar; Khairiyani Khairiyani
MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Vol. 1 No. 3 (2023): Juli : MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis
Publisher : LP3M INSTITUT KH YAZID KARIMULLAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59246/muqaddimah.v1i3.377

Abstract

This research was conducted at PT. Metrodata Electronics, Tbk which is listed on the Indonesia Stock Exchange by collecting the necessary data through the Indonesia Stock Exchange (IDX). The purpose of this study was to find out how much influence Cash Turnover, Accounts Receivable Turnover and Inventory Turnover have on increasing Return On Assets (ROA) produced by companies and find out which of the three variables has the most dominant influence on Return On Assets. The research method used by researchers in this study is survey method with a quantitative approach. The data collection technique was carried out by withdrawing the population from the quarterly financial reports at PT. Metrodata Electronics, Tbk from the period 2016 to 2021. The research data was processed using the help of the Statisrical Product and Services Solution (SPSS) computer program version 24. In analyzing and proving this, the normality test, classic assumption test, autocorrelation test, multicollinearity test were used. , multiple regression test t test (partial) and F test (simultaneous) and test the coefficient of determination. Based on partial calculations, namely using the t test, it is known that for Cash Turnover (X1) t calculate (-2.701) > t table (2.073) this shows that Cash Turnover has a significant influence on increasing profitability or Return On Assets (ROA). For Receivables Turnover (X2) tcalculate (1,935) < ttable (2,073) this shows that receivables turnover has no effect on profitability or Return On Assets. While Inventory Turnover (X3) tcalculate (5,772) > ttable (2,073) this shows that inventory turnover affects the increase in profitability or Return On Asset (ROA). for the results of simultaneous hypothesis testing, namely with the F test, Fcalculate (77,908) > Ftable (3,098) were obtained, which means that simultaneously Cash Turnover, Receivables Turnover, Inventory Turnover together affect the increase in Return On Assets (ROA). While the value of the coefficient of determination () is 0.921. This shows that Cash Collection, Receivables Turnover, and Inventory Turnover have an influence of 92.1% on the increase in Return On Assets at PT. Metrodata Electronics, Tbk.
Bagaimana Good Corporate Governance (GCG) dalam Keberlanjutan Perusahaan? Kurniyati, K.; Khairiyani, K.
AKTSAR: Jurnal Akuntansi Syariah Vol 3, No 2 (2020)
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v3i2.7093

Abstract

This research aimed to examine the effect of Good Corporate Governance (GCG) on firm value. Good Corporate Governance (GCG) was measured by the Corporate Governance Perception Index (CGPI). CGPI was assessed by the Indonesian Institute of Corporate Governance (IICG), an independent institute that was conducting the development of Good Corporate Governance in Indonesia. The firm value was reflected by the stock price, PBV (Price to Book Value), and Tobin’s Q. This study used ten firms as a sample consistently listed in the Indonesian Stock Exchange and followed the CGPI program during 2014-2019. The sample was determined by using purposive sampling. Analysis of data in this study used Structural Equation Modeling-Partial Least Square (SEM-PLS) with SmartPLS 3rd version. The result showed that CGPI reflected Good Corporate Governance affected firm value (stock price, PBV, and Tobin’s Q).
Pengaruh Islamic Social Reporting, Kepemilikan Institusional, Dan Ukuran Perusahaan Terhadap Nilai Perusahaan Subsektor Makanan Dan Minuman Yang Terdaftar di ISSI Periode 2022-2025 Zola Frandika; Elyanti Rosmanidar; Khairiyani Khairiyani
Community Engagement and Emergence Journal (CEEJ) Vol. 7 No. 1 (2026): Community Engagement & Emergence Journal (CEEJ)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ceej.v7i1.11454

Abstract

Penelitian ini bertujuan untuk menguji pengaruh Islamic Social Reporting, kepemilikan institusional, dan ukuran perusahaan terhadap nilai perusahaan pada perusahaan subsektor makanan dan minuman yang terdaftar di Indeks Saham Syariah Indonesia (ISSI) periode 2022–2025. Penelitian ini menggunakan pendekatan kuantitatif dengan data sekunder yang diperoleh dari annual report, dan sustainability report. Sampel penelitian ditentukan menggunakan teknik purposive sampling sehingga diperoleh 17 perusahaan, dengan total 68 observasi. Analisis data dilakukan menggunakan regresi data panel dengan bantuan aplikasi EViews 12. Hasil penelitian menunjukkan bahwa secara parsial Islamic Social Reporting dan kepemilikan institusional berpengaruh signifikan negatif terhadap nilai perusahaan, sedangkan ukuran perusahaan tidak berpengaruh terhadap nilai perusahaan. Secara simultan, Islamic Social Reporting, kepemilikan institusional, dan ukuran perusahaan berpengaruh signifikan terhadap nilai perusahaan pada perusahaan subsektor makanan dan minuman yang terdaftar di ISSI periode 2022–2025.
Faktor-Faktor yang MempengaruhiPemanfaatan Informasi Akuntansi Pada Usaha Mikro Kecil dan Menengah (UMKM) di Kecamatan Kota Baru Jambi Wella Wella; Eliyanti Rosmanidar; Khairiyani Khairiyani
MUARA EKONOMI : Jurnal Ilmiah Ilmu Ekonomi, Manajemen & Bisnis Vol. 2 No. 3 (2026): Juli : Jurnal Ilmiah Ilmu Ekonomi, Manajemen & Bisnis
Publisher : CV Muara Edukasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64365/muanomi.v2i3.334

Abstract

This thesis aims to determine the effect of length of business, human resources, business scale and religious teachings on the use of accounting information in micro, small and medium enterprises (MSMEs) in Jambi City. This study uses independent variables, namely the length of business, human resources, business scale and religious teachings. The dependent variable is accounting information, the data used in this study is primary data in the form of a questionnaire distributed to 98 MSMEs in Jambi City. This research is descriptive with a quantitative approach. Using multiple regression analysis, class assumption test, t test, f test. The results of this study indicate that the length of business, human resources, scale of business and religious teachings affect the use of accounting information. By using the f test, it is found that the independent variable has a simultaneous influence on the dependent variable. The calculation of the coefficient of determination shows that all independent variables, namely the length of business, human resources, business scale and religious teachings can explain the accounting information variable by 15.7%, the remaining 82.3% is influenced by other variables not examined in this study
Peran Kebijakan Dividen Dalam Memediasi Pengaruh ProfitabilitasTerhadap Nilai Perusahaan Studi pada Perusahaan yang Terdaftar dalam Jakarta Islamic Index (JII) Tahun 2020-2023: Studi pada Perusahaan yang Terdaftar dalam Jakarta Islamic Index (JII) Tahun 2020-2023 Arina Innaka Rahmawati; Novi Mubyarto; Khairiyani Khairiyani
E-Bisnis : Jurnal Ilmiah Ekonomi dan Bisnis Vol 19 No 1 (2026): JURNAL ILMIAH EKONOMI DAN BISNIS
Publisher : LPPM Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/e-bisnis.v19i1.3416

Abstract

The purpose of this study is to determine the Role of Dividend Policy in mediating the effect of Profitability on Company Value in the study of companies listed in the Jakarta Islamic Index (JII) in 2020-2023. The method used in this study is a quantitative method. This study uses secondary data in the form of annual reports of companies that are samples in the study and can be obtained from the Indonesia Stock Exchange website. The sample was taken using a purposive sampling technique totaling 13 companies. The data obtained and collected were then processed using SmartPLS Version 4 software. The data analysis techniques used are outer models and inner models. Based on the results of the Dividend Policy test, it has no effect on Company Value as reflected by PBV. And based on the results of the study, it shows that Profitability on Company Value through Dividend Policy indicates that Profitability in JII Companies in 2020-2023 can still show the internal Corporate Governance mechanism used to monitor Dividend Policy in order to achieve the company's goals, namely increasing Company Value.
Co-Authors A A Miftah A Tarmizi A. A. Miftah A.A. Miftah Achyat Budianto Addiarahman Adiarrahman Agustina Mutia Ainatul Muassarah Anzu Elvia Zahara Anzu Elvia Zahara Arina Innaka Rahmawati Arsa Arsa Arsa Arsa As’ad Isma Atar Satria Fikri Desi Aulia Sari Dian Kurniasih Wahyusari Eja Armaz Hardi Eliyanti Rosmanidar Elyanti Rosmanidar Ervina Adelia fadila Fahri Agninashrullah Fitri Finalti G.W.I Awal Habibah Habriyanto Habriyanto Ilham Aditya Septariyadi K. Kurniyati Kurnia Sari Eka Putri Kurniyati, K. Lubna M. Nazori Maulana Yusuf Mellya Embun Baining Moh. Syahdan Irjan Sidiq Muhaimin Muhammad Amir Alfaruq Nafa Nadiyah Ramdah Nelvia Srilovita Nissa Lamsari Nissa Lamsari Novi Mubyarto Nurmala Nurmala Nurul Adila Putri Apria Ningsih Putri Handayani Rafiqoh Ferawati Ratih Kartika Renaldi Pratama Rofiqoh Ferawati Rosida Rosida Safitri Yanti Salsabila Eka Putri Selvi Nabella Sinta Noista Sinta Noista Slamet Gunawan Sucipto Supiyah Titin Agustin Nengsih Usdeldi Wella Wella Wiwindari Zola Frandika