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All Journal Kontekstualita: Jurnal Penelitian Sosial Keagamaan JABE (Journal of Accounting and Business Education) Jurnal Ilmiah Universitas Batanghari Jambi SYARI'AH : Jurnal Ekonomi Syari'ah JURNAL PENDIDIKAN TAMBUSAI Bertuah : Jurnal Syariah dan Ekonomi Islam Bussman Journal : Indonesian Journal of Business and Management Al Dzahab Tsaqofah: Jurnal Penelitian Guru Indonesia International Journal of Economics (IJEC) International Journal of Community Service (IJCS) Jurnal Manajemen Keuangan Syariah JIMEB: Jurnal Ilmiah Manajemen, Ekonomi dan Bisnis Jurnal Maisyatuna International Journal of Islamic Finance (IJIF)
Agustina Mutia
Fakultas Syariah IAIN Sulthan Thaha Saifuddin Jambi
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Dentistry Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Mechanical Engineering Medicine & Pharmacology Neuroscience Nursing Physics Public Health Social Sciences Transportation Veterinary Other

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Pengaruh Akuntabilitas dan Transparansi terhadap Kualitas Laporan Keuangan pada Badan Amil Zakat Nasional (BAZNAS) Kabupaten Tebo Anggraini, Suci; Mutia, Agustina; Putriana, Marissa
Jurnal Ilmiah Universitas Batanghari Jambi Vol 24, No 3 (2024): Oktober
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jiubj.v24i3.5504

Abstract

This research aims to determine the effect of accountability and transparency on the quality of financial reports at the Tebo Regency National Zakat Amil Agency (BAZNAS). This research uses quantitative methods. The analytical methods used are descriptive statistics, data quality testing, classical assumption tests, multiple linear tests and hypothesis testing. The data for this research are primary data and secondary data. The data collection technique used a questionnaire and the sample in this study was 32 amil who were tasked with managing zakat at the Tebo Regency National Zakat Amil Agency (BAZNAS) using a Purposive Sampling sampling technique. The results of this research show that the accountability variable partially has a significant effect on the quality of financial reports, and the transparency variable also partially has a significant effect on the quality of financial reports. And simultaneously the variables of accountability and transparency have a significant effect on the quality of financial reports at the Tebo Regency National Zakat Amil Agency (BAZNAS).
Pengaruh Return On Asset Dan Earning Per Share Terhadap Harga Saham Sektor Pertambangan Yang Terdaftar Di Jakarta Islamic Index Periode 2016-2021 Prakasa, Bayu; Mutia, Agustina; 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.v4i2.272

Abstract

The purpose of conducting this research is to analyze and find out how the influence of return on assets and earnings per share has on mining sector stock prices listed on the Jakarta Islamic Index for the period 2016 – 2021. This research uses quantitative methods and panel data regression analysis methods. The samples used were 7 companies with a total of 6 years of data, namely 42 data, using a purposive sampling technique. The results showed that the variable return on assets partially has a significant effect on stock prices, while the earnings per share variable partially has no significant effect on stock prices. Simultaneously, the variables return on assets and earnings per share have a significant influence on the mining sector stock prices listed on the Jakarta Islamic Index for the period 2016–2021 with a coefficient of determination for this model of 93.61%.
Community Empowerment through the Creative Economy for the Realization of Sustainable Economic Self-Reliance Based on Islamic Values at the Sanggar Batik Selaras Pinang Masak, Jambi Mutia, Agustina; Hassanee, Narong; Rahma, Sri; Nofriza, Eri; Fusfita, Nurlia; Hamzah, Maulana; Hidayat, Angger; Hermanda, Azzahra Puan; arzmi, Muhammad riski
International Journal of Community Service (IJCS) Vol. 4 No. 2 (2025): July-December
Publisher : PT Inovasi Pratama Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55299/ijcs.v4i2.1684

Abstract

This article aims to describe the process and outcomes of community empowerment at the Sanggar Batik Selaras Pinang Masak in Jambi through the development of a creative economy underpinned by Islamic values. This batik center represents a crucial hub for the preservation of local culture and economy, yet it faces significant challenges concerning product innovation, digital marketing, and the consistent application of Sharia business ethics. The methodology employed is Participatory Action Research (PAR), which actively involved the participation of artisans and management in every stage: planning, action, observation, and reflection. The action phase encompassed digital marketing training, a workshop on Islamic business ethics, and mentorship for the formulation of Sharia-based Standard Operating Procedures (SOP). The results demonstrate a significant increase in the understanding and proficiency of digital marketing, alongside a stronger commitment to implementing Islamic principles such as honesty (shiddiq), trustworthiness and professionalism (amanah), and justice (‘adl) in all transactions and production processes. This empowerment initiative not only enhances the potential for the center's sustainable economic self-reliance but also reinforces the cultural and spiritual identity of the artisan community.
Pengaruh Kepatuhan Wajib Pajak dan Penerima Pajak Bumi dan Bangunan Terhadap Pendapatan Asli Daerah Kota Jambi Marsela, Marsela; Mutia, Agustina
Bussman Journal : Indonesian Journal of Business and Management Vol. 5 No. 3 (2025): Bussman Journal | September - Desember 2025
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/buss.v5i3.492

Abstract

This study aims to analyze the effect of taxpayer compliance and Land and Building Tax (PBB) revenue on the Regional Original Revenue (PAD) of Jambi City. This research employs a quantitative approach using Partial Least Square (PLS) analysis. The data consist of primary data collected through questionnaires from 100 land and building taxpayers and secondary data obtained from the BPPRD of Jambi City for the period 2022–2024. The results indicate that taxpayer compliance has a significant effect on PAD, where increased compliance can drive the optimization of regional revenue. In addition, PBB revenue also has a positive effect on PAD, although additional strategies are required to maintain effective tax collection performance
Peran Bumdes Jaya Bersama Dalam Meningkatkan Pendapatan Asli Desa dan Kesejahteraan Masyarakat Menurut Perspektif Ekonomi Islam Bastian, Rocky; Mutia, Agustina; Sudharyati, Neneng
Jurnal Pendidikan Tambusai Vol. 10 No. 1 (2026)
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

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

Abstract

Penelitian ini bertujuan untuk mengetahui peran Badan Usaha Milik Desa (BUMDes) Jaya Bersama dalam meningkatkan pendapatan asli desa (PADes) dan kesejahteraan masyarakat di Desa Tantan Kecamatan Sekernan Kabupaten Muaro Jambi, ditinjau dari perspektif ekonomi Islam. Penelitian menggunakan pendekatan kualitatif deskriptif dengan teknik pengumpulan data melalui wawancara, observasi, dan dokumentasi. Informan penelitian terdiri dari pengurus BUMDes, perangkat desa, dan masyarakat penerima manfaat. Hasil penelitian menunjukkan bahwa BUMDes Jaya Bersama memiliki peran strategis dalam meningkatkan PADes melalui beberapa unit usaha seperti penyewaan molen, blower, dan kursi plastik. Kegiatan tersebut berkontribusi langsung terhadap peningkatan ekonomi masyarakat, membuka lapangan kerja, serta menumbuhkan kemandirian ekonomi desa. Dari perspektif ekonomi Islam, pengelolaan BUMDes telah menerapkan prinsip keadilan, kejujuran, musyawarah (syura), serta menghindari praktik riba dan gharar. Dengan demikian, BUMDes Jaya Bersama tidak hanya menjadi instrumen ekonomi, tetapi juga wadah pemberdayaan sosial sesuai dengan nilai-nilai syariah.
Pendekatan Manajemen Strategi Berbasis Syariah: Antara Etika, Efisiensi, dan Keunggulan Kompetitif Sari, Meliana; Ismawati, Ismawati; Aminah, Siti; Pertiwi, Audi Auliya; Mutia, Agustina
TSAQOFAH Vol 5 No 4 (2025): JULI
Publisher : Lembaga Yasin AlSys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/tsaqofah.v5i4.6210

Abstract

The conventional strategic management approach often overlooks ethical and spiritual dimensions, despite the increasing complexity of global challenges that necessitate the integration of such values. This study aims to analyze the application of Sharia-based strategic management in organizations or companies to establish an efficient, competitive managerial system grounded in Islamic ethical principles such as ʿadl (justice), ṣidq (truthfulness), amānah (trustworthiness), and iḥsān (excellence). The methodology includes literature review, a qualitative approach, and case studies with normative analysis of scholarly literature, fatwas, trade contracts, and online business practices. The main findings indicate that Sharia-based strategic management can achieve a balance between operational efficiency and competitive advantage while maintaining spiritual and social values. Three key pillars were identified: ethics as the foundation of strategy, efficiency in resource management aligned with the prohibition of isrāf (wastefulness), and the pursuit of long-term, value-driven competitive advantage. This study concludes that the model is not only applicable to Islamic organizations but also holds potential as a universal framework for sustainable modern managerial practices. The findings offer both conceptual and practical contributions to the development of management systems that integrate religious values with contemporary business goals.
Analisis Strategi Pemasaran Syariah Pada Toko Samaf Boutique Zayyan, Muhammad; Rosmanidar, Elyanti; Mutia, Agustina
Jurnal Pendidikan Tambusai Vol. 10 No. 1 (2026)
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jptam.v10i1.35081

Abstract

Pemasaran adalah salah satu kegiatan utama yang dilakukan oleh para pengusaha dalam usahanya agar dapat mempertahankan kelangsungan hidupnya, untuk berkembang. Tujuan skripsi ini untuk mengetahui strategi pemasaran dalam meningkatkan penjualan Produk Islami di Samaf Boutique Makalam Cempaka Putih. Skripsi ini menggunakan pendekatan kualitatif, informan dalam penelitian ini adalah pemilik pemilik toko, karyawan toko dan pembeli, dengan menggunakan metode pengumpulan data melalui observasi, wawancara, dan dokumentasi. Hasil penelitian menunjukkan strategi pemasaran syariah pada toko Samaf Boutique, diantarnya Teistis (Rabbaniyyah/religius) dimana dengan mengedepankan kejujuran dari produk yang dijual agar konsumen tidak merasa ditipu dari prduk yang ditawarkan, pemilik usaha juga terus menawarkan diskon dan juga bonus tambahan untuk menambah minat konsumen membeli pakaian, Etis (akhlaqiyyah) dimana bersikap baik dan ramah kepada konsumen dengan lebih baik dan memaksimalkan kebutuhan konsumen terpenuhi, Humanistis (AL-insaniyyah) dimana menjaga citra perusahaan dan pengelola keluhan konsumen. Faktor pendukung dan penghambat stategi penjualan Syariah Produk Islami di Samaf Boutique Makalam Cempaka Putih dari analisi SWOT yaitu menjaga kualitas pelayanan, memahami kebutuhan konsumen dan kebutuhan, penampilan karyawan yang rapi dan ketanggapan membantu konsumen penghambat tentang modal, cara pemasaran pemasaran yang belum maksimal.
Pengaruh Gaji Dan Insentif Terhadap Kinerja Karyawan PTPN IV Kantor Unit Usaha Durian Luncuk Kabupaten Batanghari Hidayah, Wulan; Mutia, Agustina
Jurnal Pendidikan Tambusai Vol. 10 No. 1 (2026)
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jptam.v10i1.36315

Abstract

Sumber daya manusia memiliki peran aktif dan dominan dalam setiap kegiatan organisasi. Suatu organisasi dapat berkembang dengan baik apabila terdapat sumber daya manusia yang menghasilkan kinerja yang berkualitas dan bertingkah laku yang baik. Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh gaji dan insentif terhadap kinerja karyawan PT. Perkebunan Nusantara IV kantor unit usaha Durian Luncuk Kabupaten Batanghari. Populasi dalam penelitian ini adalah seluruh karyawan yang mendapatkan gaji sekaligus insentif sebanyak 38 orang dengan pengambilan sampel menggunakan nonprobability sampling dengan metode exhaustive sampling atau sampling jenuh dimana sampel diambil dari seluruh populasi yang ada. Penelitian ini menggunakan alat hitung E-views versi 12 dengan hasil penelitian menunjukkan bahwa secara parsial gaji berpengaruh positif dan signifikan terhadap kinerja karyawan sementara secara parsial insentif tidak berpengaruh terhadap kinerja karyawan. Secara simultan gaji dan insentif berpengaruh positif dan signifikan terhadap kinerja karyawan. Berdasarkan analisis data dalam penelitian ini variabel-variabel tersebut valid dan reliabel. Pada pengujian asumsi klasik penelitian ini berdistribusi normal, tidak terjadi heteroskedastisitas dan multikolinieritas.
Pengaruh Current Ratio (CR) dan Return On Asset (ROA) Terhadap Harga Saham Pada Perusahaan Manufaktur Yang Terdaftar Di Jakarta Islamic Index(JII) Periode 2020-2024 Febriani, Nabila; Mutia, Agustina
Manajemen Keuangan Syariah Vol 6 No 1 (2026): Journal of Islamic Financial Management
Publisher : Program Studi Manajemen Keuangan Syariah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30631/makesya.v6i1.3613

Abstract

This study analyzes the effect of the Current Ratio (CR) and Return on Assets (ROA) on the stock prices of manufacturing companies listed on the Jakarta Islamic Index (JII) for the 2020–2024 period. CR is used as a liquidity indicator, while ROA reflects profitability in generating profit from total assets. This research adopts a quantitative approach using secondary data from annual financial statements and stock closing prices. The sample was selected through purposive sampling, resulting in 8 companies consistently listed on the JII for five years, producing 40 observations. Data analysis was conducted using panel data regression with the Fixed Effect Model (FEM) as the best model, based on the Chow and Hausman tests. The t-test results show that CR has a significant effect on stock prices (p = 0.0118 < 0.05), and ROA also has a significant effect (p = 0.0040 < 0.05). The F-test confirms that CR and ROA simultaneously have a significant effect on stock prices (p < 0.05). These findings indicate that both liquidity and profitability are important considerations for investors in evaluating sharia-based stocks.
Co-Authors Abda Abda Alawiyah, Rabiyatul Andriana, Nirhamni Anesa Mufaini, Lyly Anggraini, Suci Anita, Efni Anzu Elvia Zahara Armaz, Eja arzmi, Muhammad riski Bastian, Rocky Damayanti, Ardilla Dedek Kusnadi Elyanti Rosmanidar Febriani, Nabila Fitri, Sasmita Fusfita, Nurlia Gustina, Chairunnisa Harahap, Vinta Deliyani Hardianti, Khustiah Hassanee, Narong Hermanda, Azzahra Puan Hidayah, Wulan Hidayat, Angger Ifazah, Laily Ira Setiawati, Ira Ismadharliani, Aztyara Ismawati Ismawati Jaker, Mohd Labaika, Ratna M. Nazori M. Subhan Majid, Nazori Marsela, Marsela Meliana Sari, Meliana Mercyana, Sefi Mubyarto, Novi Muhammad Husen, Muhammad Muhammad Maulana Hamzah Muhammad Subhan Nazori, Nazori Nikmah, Isnadiatun Ningsih, Putri Apria Nofriza, Eri Pancawati Hardiningsih Permata, Tika Agu Pertiwi, Audi Auliya Prakasa, Bayu Puspa Sari, Puspa Putri, Nurrahma Sari Putriana, Marissa Rafidah Rafidah Rafidah Rahma, Sri Rahman, Radiansyah Rahman, Sakinah Ramadhani, Febi Siti Aminah Sudharyati, Neneng Usdeldi, Usdeldi Voni, Salsa Yonie, Rika Youdhi Prayogo Yuniar, Vita Zayyan, Muhammad