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All Journal Ulul Albab: Jurnal Studi Islam Kompak : Jurnal Ilmiah Komputerisasi Akuntansi E-Bisnis : Jurnal Ilmiah Ekonomi dan Bisnis Al-Iqtishad : Jurnal Ilmu Ekonomi Syariah (Journal of Islamic Economics) JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal) Jurnal Ilmiah Universitas Batanghari Jambi Pendas : Jurnah Ilmiah Pendidikan Dasar JURNAL PENDIDIKAN TAMBUSAI ILTIZAM Journal of Sharia Economic Research JIAI (Jurnal Ilmiah Akuntansi Indonesia) Community Engagement and Emergence Journal (CEEJ) Akubis: Jurnal Akuntansi dan Bisnis Didaktik : Jurnal Ilmiah PGSD STKIP Subang Jurnal Alwatzikhoebillah : Kajian Islam, Pendidikan, Ekonomi, Humaniora Indonesian Journal of Islamic Economics and Business Nusantara Hasana Journal Jurnal Development Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi CITRA EKONOMI Jurnal Akuntansi dan Keuangan Al Dzahab CITRA EKONOMI Gemilang: Jurnal Manajemen dan Akuntansi QISTINA: Jurnal Multidisiplin Indonesia International Journal of Economics (IJEC) International Journal of Community Service (IJCS) Journal of Student Research Jurnal Mutiara Ilmu Akuntansi Jurnal Publikasi Ilmu Manajemen Benefit : Journal of Bussiness, Economics, and Finance Jurnal Manajemen Keuangan Syariah Jurnal Manajemen Riset Inovasi Lokawati: Jurnal Penelitian Manajemen dan Inovasi Riset Jurnal Ilmiah Ekonomi dan Manajemen Akuntansi: Jurnal Riset Ilmu Akuntansi Santri : Jurnal Ekonomi dan Keuangan Islam El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi Jurnal Inovasi Ekonomi Syariah dan Akuntansi JURNAL AKADEMIK EKONOMI DAN MANAJEMEN Jurnal Bisnis, Ekonomi Syariah dan Pajak Journal of Ekonomics, Finance, and Management Studies MUARA EKONOMI : Jurnal Ilmiah Ilmu Ekonomi, Manajemen & Bisnis Jurnal Publikasi Manajemen Informatika Journal of Shariah Economics MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis ICONS Al-Amwal: Jurnal Ekonomi dan Perbankan Syariah
Elyanti Rosmanidar
UIN Sulthan Thaha Saifuddin Jambi
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Pengaruh Audit Tenure, Audit Fee dan Rotasi Audit Terhadap Kualitas Audit Zabilla; Elyanti Rosmanidar; Faturahman
JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi Vol. 3 No. 4 (2026): April
Publisher : CV. Muris Global Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62421/jibema.v3i4.235

Abstract

Untuk memastikan kredibilitas laporan keuangan perusahaan, kualitas audit sangatlah penting. Tujuan penelitian ini adalah untuk menguji pengaruh audit tenure, audit fee, dan rotasi audit terhadap kualitas audit pada perusahaan manufaktur yang tercatat di Indeks Saham Syariah Indonesia (ISSI) selama periode 2022–2024. Metode yang digunakan adalah kuantitatif dan menggunakan data sekunder yang diperoleh dari catatan keuangan perusahaan. Pengambilan sampel bertujuan digunakan untuk memilih sampel berdasarkan kriteria tertentu. Analisis data dilakukan menggunakan metode regresi data panel dengan aplikasi eviews, yang diawali dengan pemilihan model estimasi yang paling sesuai. Temuan penelitian menunjukkan bahwa audit tenure memiliki pengaruh positif dan signifikan terhadap kualitas audit. Sebaliknya, audit fee menunjukkan pengaruh negatif dan signifikan terhadap kualitas audit. Adapun rotasi audit tidak terbukti memberikan pengaruh terhadap kualitas audit. Secara bersama-sama, ketiga variabel ini memiliki pengaruh signifikan terhadap kualitas audit.
Pengaruh Kepatuhan Syariah, Kualitas Audit, dan Efektivitas Pengendalian Internal Terhadap Kinerja Keuangan Pada Bank Umum Syariah di Indonesia Isti Ananta Dwi Bujana; Elyanti Rosmanidar; Marissa Putriana
JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi Vol. 3 No. 4 (2026): April
Publisher : CV. Muris Global Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62421/jibema.v3i4.258

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh kepatuhan syariah, kualitas audit, dan efektivitas pengendalian internal terhadap kinerja keuangan pada Bank Umum Syariah di Indonesia periode 2020–2024. Penelitian ini dilatarbelakangi oleh fluktuasi kinerja keuangan bank syariah serta pentingnya penerapan prinsip syariah, kualitas audit, dan pengendalian internal dalam mendukung stabilitas dan akuntabilitas perbankan syariah. Penelitian ini menggunakan pendekatan kuantitatif dengan metode analisis regresi data panel. Data yang digunakan merupakan data sekunder yang diperoleh dari laporan tahunan dan laporan pengawasan syariah Bank Umum Syariah yang terdaftar di Otoritas Jasa Keuangan (OJK) selama periode 2020–2024. Variabel independen dalam penelitian ini meliputi kepatuhan syariah, kualitas audit, dan efektivitas pengendalian internal, sedangkan variabel dependen adalah kinerja keuangan. Model terbaik yang digunakan dalam penelitian ini adalah Common Effect Model (CEM). Hasil penelitian menunjukkan bahwa secara parsial kepatuhan syariah berpengaruh negatif dan signifikan terhadap kinerja keuangan. Sementara itu, kualitas audit dan efektivitas pengendalian internal tidak berpengaruh signifikan terhadap kinerja keuangan. Secara simultan, kepatuhan syariah, kualitas audit, dan efektivitas pengendalian internal tidak berpengaruh signifikan terhadap kinerja keuangan.
ANALISIS FAKTOR YANG MEMPENGARUHI MINAT BELI KOSMETIK HALAL PADA MAHASISWA UNIVERSITAS DI JAMBI Alya; Titin Agustin Nengsih; Elyanti Rosmanidar
Didaktik : Jurnal Ilmiah PGSD STKIP Subang Vol. 12 No. 3 (2026): Volume 12 No. 3, September 2026 Release
Publisher : STKIP Subang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36989/didaktik.v12i3.16463

Abstract

This study examines the influence of religiosity, halal logos, and knowledge on university students’ intention to purchase halal cosmetics in Jambi Province. Using a quantitative survey approach, data were collected from 100 students across five universities through purposive sampling. Multiple linear regression analysis with SPSS was applied after validity, reliability, and classical assumption tests. The findings reveal that religiosity and knowledge positively and significantly affect purchase intention, while the halal logo has no partial significant effect. Simultaneously, all variables significantly influence purchasing interest. These results indicate that students’ religious values and knowledge are key factors in shaping their intention to buy halal cosmetics.
Pengaruh Retribusi dan Pungli Terhadap Pendapatan Usaha Mikro Kecil Menengah Di Kelurahan Sengeti Kabupaten Muaro Jambi Jeki Boy Yuba; Elyanti Rosmanidar; Sri Rahma
JOURNAL OF SHARIA ECONOMICS Vol 7 No 1 (2025): Jounal of Sharia Economics
Publisher : Program Studi Ekonomi Syariah, Fakultas Ekonomi dan Bisnis Islam, Universitas Al Hikmah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35896/jse.v7i1.1353

Abstract

This study aims to analyze the effect of levies and illegal levies (pungli) on the income of Micro, Small, and Medium Enterprises (MSMEs) in Sengeti Village, Muaro Jambi Regency. MSMEs play a significant role in the regional economy, but in their implementation, they often face various cost burdens that can affect the level of business income, including regional levies and illegal levies. This study uses a quantitative approach with a survey method. Data were obtained by distributing questionnaires to 50 MSMEs who served as research respondents. The data analysis technique used was multiple linear regression analysis with the help of the SPSS application. The results of the study indicate that levies have a negative and significant effect on MSME income. This indicates that increasing the burden of levies can reduce the net income received by business actors. In addition, illegal levies also have a negative and significant effect on MSME income, even having a more dominant effect than levies. The results of the simultaneous test show that levies and illegal levies together have a significant effect on MSME income. This finding indicates that costs arising from official and unofficial levies can reduce business profits and affect the sustainability of MSMEs. Therefore, more effective levy management and strict oversight are needed to prevent illegal levies, thereby creating a conducive business climate, increasing MSME revenues, and supporting sustainable economic growth.
Pengaruh Islamic Social Reporting, Kepemilikan Institusional, Dan Ukuran Perusahaan Terhadap Nilai Perusahaan Sub Sektor Makanan dan Minuman Yang Terdaftar di ISSI Periode 2022-2025 Zola Frandika; Elyanti Rosmanidar; Khairiyani .
JOURNAL OF SHARIA ECONOMICS Vol 7 No 1 (2025): Jounal of Sharia Economics
Publisher : Program Studi Ekonomi Syariah, Fakultas Ekonomi dan Bisnis Islam, Universitas Al Hikmah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35896/jse.v7i1.1355

Abstract

This study aims to analyze the influence of Islamic Social Reporting (ISR), institutional ownership, and company size on firm value in food and beverage subsector companies listed in the Indonesian Sharia Stock Index (ISSI) for the 2022–2025 period. This study uses a quantitative approach with secondary data obtained from annual reports, financial statements, and company sustainability reports. The research sample was determined using a purposive sampling technique and obtained 17 companies with a total of 68 observations during the study period. Data analysis was performed using panel data regression with the help of EViews 12 software. The results show that Islamic Social Reporting has a significant negative effect on firm value. Institutional ownership also has a significant negative effect on firm value, while firm size has no significant effect on firm value. Simultaneously, Islamic Social Reporting, institutional ownership, and firm size have a significant effect on firm value. The results show that firm value is not only influenced by financial factors, but also related to aspects of sharia-based social responsibility disclosure and corporate governance mechanisms. These findings imply that companies need to improve the quality of Islamic Social Reporting disclosures, strengthen the effectiveness of institutional oversight mechanisms, and optimize asset management to increase investor confidence and create sustainable corporate value..
Implementasi Prinsip Bagi Hasil Musyarakah Berdasarkan PSAK 406 pada PT. Bank Muamalat Indonesia,Tbk. di Kota Jambi Muhammad Khailil; Elyanti Rosmanidar; Khairiyani .
JOURNAL OF SHARIA ECONOMICS Vol 7 No 1 (2025): Jounal of Sharia Economics
Publisher : Program Studi Ekonomi Syariah, Fakultas Ekonomi dan Bisnis Islam, Universitas Al Hikmah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35896/jse.v7i1.1356

Abstract

This study aims to analyze the implementation of the Musyarakah profit-sharing principle based on PSAK 406 at PT Bank Muamalat Indonesia Tbk., Jambi Branch, as well as to identify the challenges encountered in its implementation. The study employed a qualitative approach using a case study method. Data were collected through observations, semi-structured interviews, and documentation, while data analysis followed the interactive model of data reduction, data display, and conclusion drawing. The findings reveal that the implementation of Musyarakah financing generally complies with the provisions of PSAK 406 regarding the recognition, measurement, presentation, and disclosure of Musyarakah transactions. The bank applies both revenue sharing and profit sharing methods depending on the characteristics and financial reporting capabilities of the customers. Furthermore, the determination of the profit-sharing ratio (nisbah) is conducted through mutual agreement between the bank and customers in accordance with Islamic principles of fairness and partnership. However, several challenges remain, including limited transparency in customers' financial reports, the misuse of financing funds, inadequate collateral value, and low public understanding of Musyarakah financing. These issues affect the effectiveness of risk management and the optimal implementation of profit-sharing financing. The study concludes that the implementation of the Musyarakah profit-sharing principle at PT Bank Muamalat Indonesia Tbk., Jambi Branch is generally in accordance with PSAK 406, although continuous improvements in governance, internal control, customer financial literacy, and monitoring systems are necessary to enhance the effectiveness and sustainability of Musyarakah financing
Modeling The Human Development Index in Islamic Economic Perspective: Empirical Evidence from Jambi Province Elyanti Rosmanidar; Titin Agustin Nengsih
Al-Amwal : Jurnal Ekonomi dan Perbankan Syari'ah Vol. 15 No. 2 (2023)
Publisher : UIN Siber Syekh Nurjati Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24235/amwal.v15i2.15417

Abstract

Abstract Islam doesn’t teach us to leave us in a weak state in terms of economics, religion, and defence. By carrying out development, a country can improve the welfare of its people, one of which is in the economic fields where economic growth will be an indicator. The purpose of this research is to analyse the influence of poverty, economic growth, unemployment rates, and government expenditure on the human development index in Jambi province. This study uses a quantitative approach using Panel Regression statistical analysis to see the effect of poverty on economic growth, unemployment rates, and government spending on the human development index.Keywords: Human Development Index,Poverty, Government Expenditure, Economic Growth  Abstrak Islam mengajarkan untuk tidak meninggalkan anak cucu kita dalam keadaan yang lemah dalam hal perekonomian, agama dan pertahanan.  Dengan melakukan pembangunan, suatu negara bisa meningkatkan kesejahteraan rakyatnya, salah satunya di bidang ekonomi yang dimana pertumbuhan ekonomi akan menjadi indikatornya. Tujuan dalam penelitian ini adalah untuk menganalisa adanya pengaruh kemiskinan, pertumbuhan ekonomi, tingkat pengangguran, dan pengeluaran pemerintah terhadap Indeks Pembangunan Manusia di Provinsi Jambi. Penelitian ini ini menggunakan pendekatan kuantitatif menggunakan metode uji asumsi klasik dan  analisis statistik regresi berganda untuk melihat pengaruh kemiskinan, pertumbuhan ekonomi, tingkat pengangguran, dan pengeluaran pemerintah terhadap Indeks Pembangunan Manusia.Kata kunci: IPM, Kemiskinan, Pengeluaran Pemerintah, Pertumbuhan Ekonomi
PENGARUH GREEN ACCOUNTING, KINERJA LINGKUNGAN DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN PERTAMBANGAN DI INDONESIA PERIODE 2021-2025 Sherin Oktaviani; Elyanti Rosmanidar; Muthmainnah
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 11 No. 02 (2026): Volume 11 No. 02, Juni 2026 Produce
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v11i02.49425

Abstract

This study aims to analyze the effect of green accounting, environmental performance, and profitability on firm value in mining companies listed on the Indonesia Stock Exchange during the 2021–2025 period. This research uses a quantitative approach with panel data regression analysis method. The population of this study consists of mining companies listed on the Indonesia Stock Exchange, while the sample was determined using purposive sampling technique, resulting in 10 companies observed over five years. The research data are secondary data obtained from annual reports, sustainability reports, and PROPER data issued by the Ministry of Environment and Forestry. Data analysis was conducted using EViews 12 software. The results indicate that green accounting has a positive and significant effect on firm value. This finding suggests that the disclosure of environmental costs and corporate environmental responsibility can increase investor confidence. Environmental performance measured using PROPER ratings also has a positive and significant effect on firm value. The better the company’s environmental management, the higher the market valuation of the company. Profitability proxied by Net Profit Margin (NPM) also has a positive and significant effect on firm value. A high level of profitability reflects the company’s ability to generate profits, thereby increasing its attractiveness to investors. Simultaneously, green accounting, environmental performance, and profitability significantly affect firm value. This study is expected to serve as a reference for companies in improving the implementation of environmental accounting and sustainable environmental management in order to enhance firm value and attract investors.
ANALISIS IMPLEMENTASI STANDAR AKUNTANSI KEUANGAN ENTITAS PRIVAT (EP) PADA PENYUSUNAN LAPORAN KEUANGAN PT AMANAH UMAT SUKSES KOTA JAMBI Ratmi Indah Eka Safitri; Elyanti Rosmanidar; Muthmainnah
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 11 No. 03 (2026): Volume 11 No. 03, September 2026 Produce
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v11i03.62875

Abstract

This study aims to analyze the implementation of SAK EP in the preparation of financial statements at PT Amanah Umat Sukses, Jambi City, using a descriptive qualitative method with a case study approach. The results indicate that administra- tively the company has successfully compiled all five components of the financial statements completely, but substantively the reporting practices are not yet fully in compliance with SAK EP. Significant obstacles were found in the presentation and measurement aspects such as the pooling of expense accounts and the omission of systematic fixed asset depreciation which have the potential to cause net income to be reported as overly high (overstated). Based on the compliance analysis, the recognition and measurement pillars achieved a conformity level of 80%, while the presentation pillar fell into the "Fairly Appropriate" category at 60%. The main operational hurdles include limited human resource competency in accounting, the absence of an integrated accounting infor- mation system, and minimal socialization regarding the transition to the new ac- counting standards.
Co-Authors Abda Abda ABDUL MANAF Abdul Matin Aji Saka Abu Azam Al-Hadi Abu Azam Al-Hadi Achyat Budianto Agim Febri Andika Agusriandi, Agusriandi Agustin Nengsih, Titin Agustina Mutia Ahsan Putra Hafiz Ahsan, Muhamad Al Hawari, Rifqy Habibi Alawiyah, Rabiyatul Alsha Parawansha Alya Andriana, Nirhamni Aninah Tuzarrah Anisa Ismelya Putri Anisa Rahmawati Anisa Syafitri Anita, Efni Ardiyansah Ardiyansah Ari Purnama Armaz, Eja Arvilla Devina Asrita Rahayu Utari As’ad Atar Satria Fikri Aydina Salsabila Ayu Gusniasari Ayu Gusniasari Ayu Mustika Lestari Azra Elindra Beid Fitrianova Andriani Beid Fitrianova Andriani Beid Fitrianova Andriani Bella Arisha Bella Arisha Bima Afandy Daulay Bunga Jelita Daffa Novita Sari Decka Aisyah Dedek Kusnadi Delvianti, Sintia Dessy Anggraini Dian Kurniasih Wahyusari Dian Kurniasih Wahyusari Dini Djakiyah Diniah, Zahratud Dwi Intan Lestari Efriyadi Efriyadi Eja Armaz Hardi Elvionara Dixsy, Nindy Elyanti Eri Nofriza Eri Nofriza Erwin Saputra Siregar Fadila marsyafitri Faturahman Fauzan Ramli Ferdiansyah, Wahyu Ferri Saputra Tanjung Fhebi Ramayanti Firman Syah Noor Fitri, Sasmita Fitrianova Andriani, Beid Fredean Fahenzi Kholid Fusfita, Nurlia Habriyanto Habriyanto Heni Pujiastuti Hera Rahmatin Barokah Hery Widijanto Indah Juliantika Isti Ananta Dwi Bujana Jeki Boy Yuba Jenny Dwi Rahmawati Jose Arwando Karunia Permata Sari Khairiyani Khairiyani . Khairiyani Khairiyani Kunnuzi Laily Ifazah Lina Permata Sari M Randi Saputra M Ulil Amri M. Nazori M. Subhan M. Taufik Ridho Machfia Win Hidayat Medya Nita Sari Mega Fatimah Rosana Melliani, Safna Melvy Aulia Putri Nasution Mohammad Orinaldi Mubyarto, Novi Muhamad Ahsan Muhammad Dwi Afrizal Muhammad Husen, Muhammad muhammad ivan septian Muhammad Khailil Muhammad Reza MUTHMAINNAH Nadia Sulistiawati Namashuda, Fajrika Nasya Rizki Buana Nazori, Nazori Neneng Sudharyati Nguyen Thi Minh Phuong Nina Marlina Nofrianto Nofrianto Nofriza, Eri Novia Sapitri Novit nazri Novit nazri Nufitri Martaliah Nur Azizah Nur fahmi Nurfitri Martaliah Okti Willyandari, Nanda Permata, Tika Agu Putri Murni Putriana, Marissa Rabaiyah Rafidah Rafidah Rafidah Rahma Dwi Frasansyah Rahma, Sri Rahman, Sakinah Rahmat Budi Permana Rahmatang Rahmatang Rahmatang Rahmatang Rahmatul Hasanah Ramadhan, Argianov Ramadhani, Febi Rani Ariska Pratiwi Ratmi Indah Eka Safitri Renaldi Pratama Rifda Yasirah Rifki Firmansyah Rihadatul Aisi Rina Hartati Rinta Okta Sari Riska Diyanti Rizky Ayu Ananda Rizky Ayu Ananda Safitri, Yuliana Sherin Oktaviani Solichah Solichah Sri Rahma Sri Rahma Sri Rahma Suci Rahwa Wati Sugeng Santoso Syndy Safitry Thi Minh Phuong, Nguyen Tia Ahmad Titin Agustin Nengsih Tri Sugiharto Tsamarah, Niki Usdeldi, Usdeldi Utra Yani Wage Suratman Wati, Zahra Wildan Habibi Winda Rosalia Wisnu Uriawan Wisnu Uriawan, Wisnu Yenti Youdhi Prayogo Yuliana Safitri Yuniar, Vita Zabilla Zahrah, Zahrah Zahratud Diniah Zahratud Diniah Zayyan, Muhammad Zola Frandika Zola Frandika Zumiati Lestari