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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 JURNAL PENDIDIKAN TAMBUSAI ILTIZAM Journal of Sharia Economic Research JIAI (Jurnal Ilmiah Akuntansi Indonesia) Akubis: Jurnal Akuntansi dan Bisnis 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 Jurnal Kajian Ekonomi dan Perbankan Syariah MUARA EKONOMI : Jurnal Ilmiah Ilmu Ekonomi, Manajemen & Bisnis MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis ICONS
Elyanti Rosmanidar
UIN Sulthan Thaha Saifuddin Jambi
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PENGARUH KAS, PIUTANG DAN PERSEDIAAN TERHADAP PROFITABILITAS PERUSAHAAN OTOMOTIF DAN KOMPONEN YANG TERDAFTAR DI BEI TAHUN 2018 - 2020 Asrita Rahayu Utari; Elyanti Rosmanidar; Marissa Putriana
Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Vol. 3 No. 1 (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.v3i1.234

Abstract

This thesis aims to determine the effect of cash turnover, accounts receivable turnover and inventory turnover on profitability in automotive and component companies listed on the Indonesia Stock Exchange in 2018-2020. This study uses independent variables, namely cash turnover, accounts receivable turnover and inventory turnover. The dependent variable is profitability. The data used in this study is secondary data in the form of financial statements of automotive and component companies listed on the Indonesia Stock Exchange in 2018-2020. The year 2018 is used to compare the years 2019 to 2020. This research is descriptive with a quantitative approach. The statistical method uses multiple linear regression analysis, t test, f test, and analysis of the coefficient of determination. The results of this study indicate that accounts receivable turnover has an effect on profitability. Cash turnover and inventory turnover have no effect on profitability. 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 cash turnover, receivables turnover and inventory turnover can explain the profitability variable of 28.7%, the remaining 71.3% is influenced by other variables not examined in this study.
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%
Strengthening Community Economic Independence Through Malaysia Sharia Microfinance Institutions As’ad; Rosmanidar, Elyanti; Kusnadi, Dedek; Fusfita, Nurlia; Rahma, Sri; Ramadhani, Febi; Kunnuzi; Delvianti, Sintia; Al Hawari, Rifqy Habibi
IJCS: International Journal of Community Service Vol. 1 No. 2 (2022): IJCS: International Journal of Community Service
Publisher : PT Inovasi Pratama Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55299/ijcs.v1i2.484

Abstract

This research aims to investigate the role of sharia microfinance institutions in strengthening the economic independence of communities in Malaysia. The main focus of this research is to analyze the contribution of sharia microfinance institutions in increasing financial access for society, especially in the context of sharia economics. The research method used is descriptive analysis by collecting primary data through interviews and secondary data from related literature. It is hoped that the findings from this research will provide in-depth insight into how sharia microfinance institutions can be an effective instrument in building the economic independence of communities in Malaysia, as well as provide relevant policy recommendations to support the development of the sharia economic sector more broadly
Community Financial Management Training to Create an Independent Prosperous Village M. Nazori; Rafidah; Rosmanidar, Elyanti; Kusnadi, Dedek; Mutia, Agustina; Usdeldi; Fusfita, Nurlia; Subhan, Muhammad; Anita, Efni; Rahma, Sri; Nofriza, Eri; Alawiyah, Rabiyatul; Rahman, Sakinah
IJCS: International Journal of Community Service Vol. 3 No. 1 (2024): January-June
Publisher : PT Inovasi Pratama Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55299/ijcs.v3i1.536

Abstract

Financial management plays an important role in promoting independence and prosperity in communities, especially in rural areas where economic resources are often limited. This paper explores the importance of community financial management training as a catalyst for creating independent and prosperous villages. By equipping community members with important financial literacy skills, such as budgeting, savings, and investment strategies, villages can better manage their resources and increase their economic stability. This training focuses on empowering community leaders and residents to understand basic financial concepts and implement sustainable financial practices adapted to their local context. Through workshops, seminars, and practical exercises, participants learn to develop financial plans, identify potential sources of income, and reduce financial risks. In addition, this training emphasizes the importance of transparent financial governance and accountability to build trust and cooperation within the community. In addition, case studies and success stories from similar initiatives show the positive impact of financial management training on village development. These examples illustrate how better financial decision making can lead to increased household income, better infrastructure development, and higher social welfare. Ultimately, the goal is to create self-sufficient villages that can develop independently by utilizing their resources effectively and responsibly.
Women's Empowerment Based on Digital Financial Skills Rafidah; Rosmanidar, Elyanti; Anita, Efni; Mutia, Agustina; Kusnadi, Dedek; Fusfita, Nurlia; Rahma, Sri; Permata, Tika Agu; Husen, Muhammad; Andriana, Nirhamni; Yuniar, Vita
IJCS: International Journal of Community Service Vol. 2 No. 1 (2023): IJCS: International Journal of Community Service
Publisher : PT Inovasi Pratama Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55299/ijcs.v2i1.810

Abstract

Achieving gender equality and economic independence. These programs aim to increase women's access to financial services, promote entrepreneurship, and facilitate economic participation through the use of digital technology. By providing training in personal financial management, e-commerce, and online banking applications, women can overcome traditional barriers such as limited access and cultural norms that limit their financial inclusion. This research explores the transformational potential of these empowerment programs, highlighting the importance of cross-sector collaboration and supporting policies to achieve the full potential of women's empowerment through digital financial skills.
The Efforts to Increase Community Financial Literacy in Palm Oil Farmer Groups Rafidah, Rafidah; Arfan, Arfan; Usdeldi, Usdeldi; Rosmanidar, Elyanti; Rahma, Sri; Ramadhan, Argianov; Iqbal, Muhammad; Hardi, Eja Armaz
IJCS: International Journal of Community Service Vol. 3 No. 1 (2024): January-June
Publisher : PT Inovasi Pratama Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55299/ijcs.v3i1.1036

Abstract

Increasing financial literacy is an important aspect in supporting the economic welfare of society, especially among farmer groups. This research aims to evaluate the socialization efforts implemented to increase financial literacy in oil palm farmer groups. The methodology used involves a qualitative approach with in-depth interviews and observations of farmer group members in several locations. The research results show that although there has been an increase in financial knowledge among members, there are still significant challenges regarding the application of this knowledge in daily practice. Factors such as lack of facilities and technological support, as well as limited access to information, are the main obstacles. This research suggests the need for the development of more structured training programs and ongoing support to facilitate the effective implementation of financial knowledge in the field. By increasing financial literacy, it is hoped that oil palm farmer groups can manage their resources better and improve their overall economic welfar
Pengaruh Kesadaran Wajib Pajak,Pelayanan Perpajakan Dan Pengetahuan Wajib Pajak Terhadap Penerimaan Pajak Pada KPP Pratama Jambi Telanaipuara. yenti; Elyanti Rosmanidar; Marissa Putriana
Jurnal Mutiara Ilmu Akuntansi Vol 1 No 1 (2023): Januari: Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v1i1.1105

Abstract

This study aims to determine the effect of taxpayer awareness, tax services and knowledge at the Primary Tax Service Office (KPP) Jambi Pratama. TPB). The population in this study includes individual taxpayers who are registered at the Jambi Telanaipura Pratama Tax Office with a total of 230,533 taxpayers. The number of samples used in this study were 100 respondents with the technique of determining the sample using the Probability Sampling method. Data collection was carried out using the questionnaire method. The data analysis technique used is multiple linear regression analysis. The results of the study show that taxpayer awareness, tax services and taxpayer knowledge have a positive effect on tax revenue.
Pengaruh Kontribusi Pajak Kendaraan Bermotor, Bea Balik Nama Kendaraan Bermotor Dan Jumlah Penduduk Terhadap Pendapatan Asli Daerah Kabupaten Sarolangun Tahun 2016-2020 Wage Suratman; Elyanti Rosmanidar; Yuliana Safitri
Jurnal Mutiara Ilmu Akuntansi Vol 1 No 1 (2023): Januari: Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v1i1.1132

Abstract

This thesis aims to determine the effect of motor vehicle tax contributions, motor vehicle transfer fees and the number of residents on the local revenue of Sarolangun Regency in 2016-2020. This study uses independent variables, namely the contribution of motor vehicle tax, motor vehicle transfer fees and population. the dependent variable is local revenue. The data used in this study are primary data and secondary data. The primary data in this study were obtained directly from the research location, namely the regional financial and asset planning agency for Sarolangun Regency, and the one-roof administrative system (samsat) for Sarolangun Regency. and secondary data, namely reports on the realization of local own-source revenues, motorized vehicle taxes and transfer fees for motorized vehicles, and statistical data. 2016 is used to compare 2017 to 2020. This research is quantitative. 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 the contribution of motor vehicle tax, motor vehicle transfer fee and total population have no effect on local revenue. By using the F test it was found that the independent variables did not have a simultaneous effect on the dependent variable.
Pengaruh Biaya Lingkungan Dan Kinerja Lingkungan Terhadap Roa Pada Perusahaan Energi Yang Terdaftar Di Efek Syariah (Des) Tahun 2020-2022 Nur Fahmi; Elyanti Rosmanidar; Ferri Saputra Tanjung
E-Bisnis : Jurnal Ilmiah Ekonomi dan Bisnis Vol 16 No 2 (2023): JURNAL ILMIAH EKONOMI DAN BISNIS
Publisher : STEKOM PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/e-bisnis.v16i2.1428

Abstract

Research Objective: This study aims to determine the effect of environmental costs and environmental performance on return on assets in energy companies listed in the Sharia Securities List. Research Design/Methodology/Approach: The research method used quantitative descriptive analysis with secondary data, analysis tools are regression panel data. Research Results: The results show that simultaneously show that the variables of environmental costs and environmental performance together have a positive and significant effect on return on assets in energy companies listed in the Sharia Securities List. while partially showing that environmental cost variables have a negative and significant effect on return on assets in energy companies listed in the Sharia Securities List, while environmental performance variables have a negative and insignificant effect on return on assets in energy companies listed in the Sharia Securities List. Implications of Research Results: The implication of research results is that companies should do the need to increase environmental costs and environmental performance in an effort to increase sustainable company profitability.
Pengaruh Biaya Lingkungan Dan Kinerja Lingkungan Terhadap Kinerja Keuangan Elyanti Rosmanidar; Marissa Putriana; Melvy Aulia Putri Nasution
E-Bisnis : Jurnal Ilmiah Ekonomi dan Bisnis Vol 17 No 1 (2024): JURNAL ILMIAH EKONOMI DAN BISNIS
Publisher : STEKOM PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/e-bisnis.v17i1.1770

Abstract

The basic materials sector company is one of the sectors that is expected to have bright prospects in the future and is one of the sectors that has a sizable role in contributing raw materials. If we look at the stock prices of several basic materials companies, they have experienced erratic increases and decreases. The high and low stock prices are influenced by how the company's financial performance is. The data used in this research is secondary data, namely in the form of annual reports of companies in the basic materials sector for 2017-2021. This research is descriptive with a quantitative approach. The statistical method used is simple regression analysis, panel data regression method, F test, t test, and analysis of the coefficient of determination. The results showed that environmental costs had a partial positive and significant effect on the financial performance of basic materials sector companies listed on the Indonesian Sharia Stock Index. Environmental performance had a partial positive and significant effect on financial performance in basic materials sector companies listed on the Sharia Stock Index. Indonesia. Then environmental costs and environmental performance have a positive and significant simultaneous effect on financial performance in basic materials sector companies listed on the Indonesian Sharia Stock Index.
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 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 Erwin Saputra Siregar Fadila marsyafitri Fahrurrozi Fahrurrozi 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 Jenny Dwi Rahmawati Jose Arwando Karunia Permata Sari 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 Reza 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 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 Renaldi Pratama Rifda Yasirah Rifki Firmansyah Rihadatul Aisi Rina Hartati Rinta Okta Sari Riska Diyanti Rizky Ayu Ananda Rizky Ayu Ananda Safitri, Yuliana 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 Zumiati Lestari