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All Journal At-Tawassuth: Jurnal Ekonomi Islam Eksis: Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Ekonomi, Manajemen dan Perbankan (Journal of Economics, Management and Banking) Jurnal Iqtisaduna Banco: Jurnal Manajemen dan Perbankan Syariah Al Fiddhoh: Journal of Banking, Insurance, and Finance Maqdis: Jurnal Kajian Ekonomi Islam Indonesia Accounting Research Journal e-Jurnal Apresiasi Ekonomi Ruang Komunitas : Jurnal Pengabdian Masyarakat RANGGUK: Jurnal Pengabdian Kepada Masyarakat AICOS Jariyah : Jurnal Ilmu Akuntansi dan Keuangan Syariah
Alek Wissalam Bustami
IAIN Kerinci
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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THE EFFECT OF LOCATION, PRICE, AND PRODUCT QUALITY ON CONSUMER PURCHASE DECISIONS AT d’BestO IN SUNGAI PENUH CITY Wahyuni, Endah Sri; Bustami, Alek Wissalam; Sumanti, Eva; Putra, Eka; Harahap, Samsul Bahry; Bustami, Bustami
Asian Journal of Islamic Economic Studies Vol. 2 No. 2 (2025): AICOS: Asian Journal Of Islamic Economic Studies
Publisher : Fakultas Ekonomi dan Bisnis Islam IAIN Kerinci

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32939/aicos.v2i2.6089

Abstract

This study aims to determine the effect of Location, Price and Product Quality on d’BestO Purchasing Decisions in Sungai Penuh City. The population in this study were d’BestO consumers in Sungai Penuh City. The sample in the study was taken using a non probability technique using the accidental sampling method. Data analysis in this study used the SPSS 26 program. The results of the analysis and discussion showed that the location variable did not have a significant effect on purchasing decisions, price had a significant effect on purchasing decisions and the product quality variable did not have a significant effect on purchasing decisions and location, price and product quality had a significant effect on purchasing decisions at d'BestO in Sungai Penuh City.
PENGALOKASIAN ANGGARAN DANA DESA DAN PEMBERDAYAAN MASYARAKAT NAGARI KOTO ANAU TAPAN Mua'rif, Zul Ihsan; Nurdin, Zulkifli; Syarif, Dafiar; Bustami, Alek Wissalam; Azhar, Azhar
RANGGUK: Jurnal Pengabdian Kepada Masyarakat Vol. 3 No. 1 (2023): RANGGUK: Jurnal Pengabdian Kepada Masyarakat
Publisher : Institut Agama Islam Negeri Kerinci

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Abstract

This research aims to determine the use of village budget funds for community empowerment. Various problems are being faced, such as welfare, public services, and fund management. The research was conducted using interviews and direct observation. The results show that fund management is carried out through deliberation in accordance with nagari customs. Most of the village funds are used for village operational costs which should be allocated to other activities. Aspirations as a form of deliberation also take the form of physical development because the level of education is still relatively low. So the expected solution includes providing education for the community so that they can get ideas that can advance their region. This is an important note for the nagari to prioritize education by creating several education-oriented programs so that it is hoped that the village funds distributed can answer every community need.
MENUMBUHKAN MINAT MENABUNG SEJAK DINI DI NAGARI KOTO ANAU TAPAN Mua'rif, Zul Ihsan; Bustami, Alek Wissalam; Mailindra, Wiyan; Novita, Nina Delvia; Rahmah, Sopia
RANGGUK: Jurnal Pengabdian Kepada Masyarakat Vol. 4 No. 1 (2024): RANGGUK: Jurnal Pengabdian Kepada Masyarakat
Publisher : Institut Agama Islam Negeri Kerinci

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32939/rgk.v4i1.3609

Abstract

This article presents a community engagement effort in Nagari Koto Anau Tapan aimed at fostering an early interest in saving from the perspective of Islamic Economics. Saving is a crucial aspect of building financial stability for individuals, families, and communities, especially within Islamic values. Through socialization, education, and guidance activities, this program seeks to enhance understanding and awareness among the community, particularly elementary school children, about the importance of saving and responsible financial management. Program activities include the delivery of material on the concept of saving in Islam, presenting the benefits of saving in daily life, and establishing sustainable saving habits. Through a holistic and inclusive approach, it is hoped that the community in Nagari Koto Anau Tapan can gain a deeper understanding of sustainable saving practices in line with the principles of Islamic Economics. Thus, this article provides an overview of concrete efforts to build financial awareness and sustainable saving habits within the local community and the importance of integrating Islamic values into personal and family financial management.
PEMANFAATAN MEDIA SOSIAL DAN DESAIN PRODUK DALAM MENINGKATKAN VOLUME PENJUALAN : Studi Kasus Pada Minuman Jamu Asli Jawa 2R di Desa Sungai Jambu Kecamatan Kayu Aro Barat Desiana, Desiana; Bustami, Alek Wissalam; Helfenta, Helfenta; Novianto, Wawan; Mailindra, Wiyan
RANGGUK: Jurnal Pengabdian Kepada Masyarakat Vol. 3 No. 2 (2023): RANGGUK: Jurnal Pengabdian Kepada Masyarakat
Publisher : Institut Agama Islam Negeri Kerinci

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Abstract

Sektor usaha kecil menengah mengalami kemajuan yang sangat pesat. Kemajuan tersebut dilatarbelakangi oleh perkembangan teknologi dan semakin meningkatnya kesadaran pendidikan dan ilmu pengetahuan. Perkembangan ekonomi, terutama dalam usaha berbasis rumah tangga, menyebabkan jumlah UMKM meningkat setiap tahunnya. Tujuan dari pengabdian ini adalah untuk membantu dan mendorong progresi pemasaran produk UMKM di Kabupaten Kerinci. Lokasi pengabdian ini yaitu di Desa Sungai Jambu Kecamatan Kayu Aro Barat. Adapun objek pengabdian ini yaitu UMKM Jamu 2R. Hasil dari pengabdian ini yaitu desain kemasan jamu yang menarik dan juga penerapan strategi pemasaran yang berbasis digital melalui Instagram, Facebook, dan Tiktok.
MENGOPTIMALKAN DISTRIBUSI ZAKAT PERTANIAN MELALUI EDUKASI DI DESA LOLO GEDANG Azhar, Azhar; Regen, Ronal; Mailindra, Wiyan; Bustami, Alek Wissalam
RANGGUK: Jurnal Pengabdian Kepada Masyarakat Vol. 4 No. 2 (2024): RANGGUK: Jurnal Pengabdian Kepada Masyarakat
Publisher : Institut Agama Islam Negeri Kerinci

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32939/rgk.v4i2.5890

Abstract

Zakat is a fundamental pillar of Islam that plays a strategic role in reducing economic inequality and improving social welfare. In Indonesia, agricultural zakat has significant potential, considering that the majority of its population works in the agricultural sector. However, awareness among the community, especially farmers, regarding the obligation of agricultural zakat remains low. This community service program aims to increase agricultural zakat literacy in LoLo Gedang Village, where the majority of residents are farmers. This activity included socialization, counseling, and practical demonstrations on the mechanism of agricultural zakat that must be paid based on the type of commodities managed, such as citrus, rice, potatoes, coffee, and cinnamon. The results of this program showed a significant increase in the community's understanding of agricultural zakat, with 85% of participants demonstrating a better understanding after attending the counseling. Furthermore, community participation in paying agricultural zakat increased from 15% to 50%, indicating that zakat education has a direct impact on changing community behavior. This program is expected to be adaptable in other villages with similar conditions, so that agricultural zakat can be optimized to provide social and economic benefits for the community.
Penyuluhan Investasi Bodong: Meningkatkan Kewaspadaan Masyarakat terhadap Penipuan Berkedok Investasi Di Kecamatan Siulak Kabupaten Kerinci Regen, Ronal; Bustami, Alek Wissalam; Wahyu, Wawan Devis; Novianto, Wawan; Busni, Darti
RANGGUK: Jurnal Pengabdian Kepada Masyarakat Vol. 5 No. 1 (2025): RANGGUK: Jurnal Pengabdian Kepada Masyarakat
Publisher : Institut Agama Islam Negeri Kerinci

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32939/rgk.v5i1.5895

Abstract

Fraudulent investments have become a significant problem in Indonesia, including in Siulak District, Kerinci Regency, where a high number of people fall victim to investment fraud. A lack of understanding of legitimate investments and low financial literacy have resulted in numerous victims, especially among university students, housewives, and the elderly. Therefore, outreach based on real-world case studies is crucial to enhance public vigilance against investment-themed fraud. This study employs a direct outreach method with an educational approach that includes introducing the definition of fraudulent investments, the characteristics of legal investments, and how to identify illegal ones. The findings indicate that the outreach activity successfully increased public understanding of the difference between legitimate and fraudulent investments and improved their vigilance towards suspicious investment offers. The discussion shows that case study-based outreach can effectively reduce the number of new victims of fraudulent investments and strengthen the community's role in protecting themselves and others from investment fraud.
Penyuluhan Mengenal Digital Finance dan Aplikasi Keuangan di Desa Bunga Tanjung Kabupaten Kerinci Bustami, Alek Wissalam; Mahabbati, Suci; Syukrawati, Syukrawati; Tiara, Tiara; Wahyuni, Endah Sri; Nilda, Elvi; Bustami, Bustami; Putra, Eka
RANGGUK: Jurnal Pengabdian Kepada Masyarakat Vol. 5 No. 2 (2025): RANGGUK: Jurnal Pengabdian Kepada Masyarakat
Publisher : Institut Agama Islam Negeri Kerinci

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32939/rgk.v5i2.5896

Abstract

Micro, Small, and Medium Enterprises (MSMEs) in Hiang Village, Setinjau Laut District, face challenges of limited visibility and market access due to the minimal utilization of digital technology. This low technology adoption is caused by a lack of knowledge, skills, and awareness regarding the potential of digital marketing. This community service activity aimed to enhance the capacity of MSME owners in utilizing Google Maps as a tool to increase their business visibility. The method employed was a participatory counseling approach, which included three stages: planning, implementation (consisting of socialization, theoretical presentation, and hands-on practice), and evaluation (through a post-test, feedback, and monitoring). The results showed a significant increase in participants' understanding, with over 90% passing the post-test. Moreover, there was a high rate of technology adoption, with 84% of participants successfully registering their businesses on Google Maps after the training. It is concluded that this outreach activity was effective in empowering MSMEs, providing a practical solution to the visibility problem, and serving as a strategic first step in bridging the digital divide in rural areas.
Pengaruh Profitabilitas, Leverage, Dan Ukuran Perusahaan Terhadap Manajemen Laba Pada Perusahan Perbankan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2015-2022 Elex Sarmigi; Endah Sri Wahyuni; Maryanto Maryanto; Alek Wissalam Bustami
Jariyah: Jurnal Ilmu Akuntansi dan Keuangan Syariah Vol. 1 No. 2 (2024)
Publisher : Program Studi Akuntansi Syariah Fakultas Ekonomi dan Bisnis Islam UIN Datokarama Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24239/jariyah.v1i2.2967.109-125

Abstract

This study examines the effect of profitability ratios, namely return on assets (ROA), leverage ratios, debt to equity ratios (DER), firm size, and total assets, on earnings management in banking companies listed on the Indonesian stock exchange. The population in this study are all banks listed on the Indonesian stock exchange. In contrast, the sample of this study is banks that consistently published their financial statements on the Indonesian stock exchange in 2015-2022. Therefore, 10 banks were obtained to be used as samples, each for 8 years. The data analysis tools used are multiple linear regression, t, and F tests. This study found that partial profitability has a positive but insignificant effect on earnings management, while leverage and firm size have a negative and significant effect. Simultaneously, profitability, leverage, and company size affected earnings management in banking companies listed on the Indonesian stock exchange in 2015-2022, with a magnitude of effect of 87,8%.
Fraud prevention through financial management accountability: The role of amanah-based governance and employee competence in the ministry of religious affairs Sarmigi, Elex; Wahyuni, Endah Sri; Bustami, Alek Wissalam; Mursal, Mursal
Indonesia Accounting Research Journal Vol. 13 No. 3 (2026): March: IT Governance, Finance, Accounting, Management
Publisher : Institute of Accounting Research and Novation (IARN)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/iacrj.v13i3.610

Abstract

This study investigates the roles of amanah-based governance and employee competence in preventing fraud through financial management accountability within the Ministry of Religious Affairs in Jambi Province, Indonesia. Guided by the Fraud Hexagon Theory, the study examines how ethical values, technical skills, and accountability mechanisms interact to reduce the risk of fraudulent behavior in public sector financial management. Data were collected from 200 employees of the ministry and analyzed using Structural Equation Modeling (SEM) to assess the direct and indirect effects of governance and competence on fraud prevention. The findings indicate that while amanah-based governance provides a moral foundation and shapes ethical awareness, it does not directly enhance accountability or prevent fraud. In contrast, employee competence has a significant direct impact on both financial management accountability and fraud prevention. Financial management accountability strengthens fraud prevention by providing structural mechanisms to limit opportunities for misconduct, though it does not significantly mediate the effects of ethical governance or employee competence. These findings suggest that public sector organizations should complement ethical governance values with systematic capacity-building programs, professional training in financial management, and stronger accountability mechanisms. For government institutions, particularly the Ministry of Religious Affairs, strengthening employee competence and implementing transparent financial management systems are essential to translate ethical principles into effective fraud prevention practices. Overall, the results highlight the importance of integrating ethical governance, skilled personnel, and robust accountability systems to operationalize moral principles and mitigate fraud risks effectively.
Co-Authors AIDIL NOVIA Aryuandri, Indrika Ashari, Annisa Diyah Azhar Azhar Busni, Darti Bustami Bustami Dafiar Syarif Desiana Desiana, Desiana Eka Putra Elvi Nilda Endah Sri Wahyuni Endah Sri Wahyuni Fadlillah, Septi Husnah halim, Halim Harahap, Samsul Bahry Helfenta Helfenta Helfenta Helfenta Helfenta, Helfenta Iskandar Zulkarnain Mahabbati, Suci Maryanto Mua'rif, Zul Ihsan Mu’arrif, Zul Ihsan Muhammad Ardo, Adam Muhammad Fauzi Muhammad Luthfi Mursal Mursal Nevia Sukma Dewi Nilda, Elvi Novianto, Wawan Novita, Nina Delvia Paisal Rahmat Raden Mohamad Herdian Bhakti Rahmah, Sopia Ramadani, Dinda Fitria Regen, Ronal REZKI AGRISA DITAMA sabrina, Sabrina Sumanti, Eva syukrawati, syukrawati Tiara, Tiara Wahyu, Wawan Devis Wiyan Mailindra, Wiyan Yarmanti A., Violla Zulkifli Nurdin, Zulkifli