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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
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Strategi Penyaluran Dana Zakat Baznas di Desa Pamenang Melalui Program Pemberdayaan Ekonomi Ardiyansah Ardiyansah; Elyanti Rosmanidar; Erwin Saputra Siregar
Jurnal Inovasi Ekonomi Syariah dan Akuntansi Vol. 1 No. 6 (2024): November : Jurnal Inovasi Ekonomi Syariah dan Akuntansi (JIESA)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jiesa.v1i6.603

Abstract

Poverty in Indonesia is something that is familiar to encounter in developing countries, one of which is Indonesia. Underdevelopment is a portrait of most of the Indonesian people, the majority of whom are Muslims, one of whom is in Pamenang Village. As for the object that is used as a data source for this research, the BAZNAS strategy for economic empowerment in Pamenang Village. By using these two strategies, the authors argue that there has been significant progress in the economic empowerment managed by the Pamenang village BAZNAS. Based on the results of the research, the author stated that Baznas had succeeded in running the Economic Empowerment Strategy Program in Pamenang Village by reducing the poor population in Pamenang village.
Analisis Faktor-faktor yang Mempengaruhi Kinerja Reksadana Pendapatan Tetap Syariah di Indonesia Periode 2019-2023 Fredean Fahenzi Kholid; Elyanti Rosmanidar; Eja Armaz Hardi
Jurnal Inovasi Ekonomi Syariah dan Akuntansi Vol. 2 No. 1 (2025): Januari : Jurnal Inovasi Ekonomi Syariah dan Akuntansi (JIESA)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jiesa.v2i1.749

Abstract

In this research. conducted a study Analysis of Factors Affecting the Performance of Fixed Income Mutual Funds Sharia in Indonesia for the 2019-2023 Period. In this study using Quantitative methods and the data analysis method used is Multiple Linear Regression. Research results The results showed that inflation, exchange rates, and interest rates gave a negative significant value, so it does not contribute well to sharia fixed income mutual funds, while the money supply has a positive effect. while the amount of money in circulation has a positive effect on sharia fixed income mutual funds. The results of the calculation of the coefficient of determination shows that 43.1% of the value of Islamic fixed income mutual funds is influenced by inflation, exchange rates, money supply and interest rates.
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 PENGUNGKAPAN SUSTAINABILITY REPORT DAN LEVERAGE TERHADAP KINERJA KEUANGAN PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI INDEKS SAHAM SYARIAH INDONESIA (ISSI) PERIODE 2019-2023 M Randi Saputra; Winda Rosalia; Elyanti Rosmanidar; Mohammad Orinaldi
JURNAL AKADEMIK EKONOMI DAN MANAJEMEN Vol. 2 No. 1 (2025): JURNAL AKADEMIK EKONOMI DAN MANAJEMEN 
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jaem.v2i1.4105

Abstract

The aim of this research is to determine the effect of disclosure of sustainability reports and leverage on the financial performance of manufacturing companies listed on the Indonesian sharia stock index (ISSI) for the 2019-2023 period. This research uses secondary data in the form of reports on the company's financial condition which are made periodically. Obtained via the official website of the Indonesian Stock Exchange. Samples were taken using a purposive sampling technique, totaling 9 companies. This research uses quantitative methods with data analysis methods, namely using panel data regression which is processed using the E-Views 12 application. The research results show that only partially, economic performance has an effect on the financial performance of manufacturing companies. Meanwhile, it simultaneously has an influence on the financial performance of manufacturing companies
Faktor-Faktor Yang Mempengaruhi Realisasi Penerimaan Pajak Bumi Dan Bangunan Pedesaan Dan Perkotaan (PBB-P2) Di Kecamatan Dendang Kabupaten Tanjung Jabung Timur Tri Sugiharto; Elyanti Rosmanidar; Nurfitri Martaliah
Akuntansi Vol. 2 No. 2 (2023): Juni : Jurnal Riset Ilmu Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v2i2.237

Abstract

Abstract The purpose of this study was to determine and analyze the effect of PAD (X1), number of taxpayers (X2), number of residents (X3), number of regions (X4) and GRDP (X5) simultaneously and partially influencing PBB-P2 revenue in the District. Dendang, Dendang District, East Tanjung Jabung Regency. This type of research is quantitative with panel data in the period 2017-2021. The data analysis used is panel data regression. The results showed that the statistical value in this study was 12.43099 (Fcount > Ftable = 2.49), while the probability value was 0.000 (P<0.05). This means that simultaneously PAD (X1), number of taxpayers (X2), total population (X3), number of regions (X4) and GRDP (X5) have a significant effect on PBB-P2 revenue in Kandis City Village, Dendang District, Tanjung Jabung Regency East. Partially, PAD has a tcount of -3.051742 with a ttable value of 1.68957 (tcount > ttable), while the probability value is 0.0057 (P<0.05). This means that partially, PAD has a significant effect on PBB-P2 revenue in Dendang District. The conclusion of PAD (X1) partially on PBB-P2 revenue in Dendang District, East Tanjung Jabung Regency, while the number of taxpayers (X2), population (X3), number of regions (X4) and GRDP (X5) partially have no effect on revenue PBB-P2 in Dendang District, East Tanjung Jabung Regency.
Strategi UMKM Simpang Karya Dalam Meningkatkan Pendapatan Pasca Pandemi Covid-19 Rinta Okta Sari; Elyanti Rosmanidar; Nufitri Martaliah; Habriyanto Habriyanto
Jurnal Manajemen Riset Inovasi Vol. 2 No. 2 (2024): April: Jurnal Manajemen Riset Inovasi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/mri.v2i2.2484

Abstract

After the Covid-19 pandemic, there is still a big impact on the continuity of UMKM (Micro, Small and Medium Enterprises) businesse Simpang Karya UMKM owners admitted that they had experienced the negative impact of Covid-19 on their business processes, including experiencing a significant decline in sales. This research aims to find out what strategies and what obstacles are faced by Simpang Karya UMKM in increasing income after the Covid-19 pandemic. This research uses a qualitative approach. The data sources used are primary and secondary data sources. Meanwhile, the data collection techniques used in this research are observation, interviews and documentation. The research results show that in terms of strategy, Simpang Karya UMKM have implemented the Marketing Mix concept, namely product, price, promotion and place. Simpang Karya UMKM in running their business also implement sharia marketing strategies. The characteristics of sharia marketing are rabbaniyah, akhlaqiah, al-waqiyah, and insaniyah.
Analisis Kontribusi Perempuan Dalam Membantu Perekonomian Keluarga: ( Studi Pedagang Perempuan di Pasar Aurduri Kota Jambi ) Bima Afandy Daulay; Elyanti Rosmanidar; Agusriandi Agusriandi
Jurnal Manajemen Riset Inovasi Vol. 2 No. 2 (2024): April: Jurnal Manajemen Riset Inovasi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/mri.v2i2.2500

Abstract

This research aims to find out what factors cause more women to sell at Aurduri market compared to men, to find out how women contribute to helping their family's economy at Aurduri market, and to find out what problems or obstacles female traders face when contributing to Aurduri market. . This research uses a qualitative method, with a total of 9 informants. The data sources used are primary and secondary data sources with data collection techniques through observation interviews and documentation. The results of the research show that there are three factors that cause more women to sell at the Aurduri market, namely: first, family economic factors, where the husband's income is not sufficient for daily living needs, and the costs of school children. The second factor is education and age, where female traders who have low education and are quite old and do not have the qualifications to work in other places, because they are old, but they are still fit and productive to work, decide to become traders at the Aurduri market. The third factor of self-actualization, the results of the research, showed that respondents admitted that they enjoyed selling at the market because apart from being able to meet friends, filling their free time also increased their income. The contribution of women traders to the family is classified as medium to high, which can be seen from the results of their sales which are used for daily needs, to increase family income, and also to save on unexpected costs. There are two obstacles faced by women traders, namely the weather conditions when it rains making buyers in the market lonely, secondly, the large number of home-scale vegetable sellers competes with the price and completeness of goods which are almost available in every neighborhood and housing complex, especially those on the road to the market. Aurduri makes buyers prefer shopping in nearby places.
Pengaruh Pembiayaan Mudharabah Dan Pembiayaan Musyarakah Terhadap Laba Bersih Bank Muamalat Indonesia Periode 2017 – 2021 Lina Permata Sari; Elyanti Rosmanidar; Marissa Putriana
Jurnal Publikasi Ilmu Manajemen Vol. 2 No. 1 (2023): Maret: Jurnal Publikasi Ilmu Manajemen 
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (798.351 KB) | DOI: 10.55606/jupiman.v2i1.1183

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Pembiayaan Mudharabah dan Pembiayaan Musyarakah terhadap Laba Bersih Bank Muamalat Indonesia tahun 2017 – 2021. Penelitian ini menggunakan variabel dependen yaitu Pembiayaan Mudharabah Dan Pembiayaan Musyarakah. Variabel independennya adalah Laba Bersih. Data yang digunakan dalam penelitian ini merupakan data sekunder yaitu berupa laporan bank muamalat tahun 2017 – 2021.penelitian ini adalah deskriptif dengan pendekatan kuantitatif. Metode statistik yang digunakan yaitu analisis regresi berganda, uji t, uji f, dan analisis koefisien determinasi. Hasil penelitian ini menunjukan bahwa Pembiayaan Mudharabah Dan Pembiayaan Musyarakah berpengaruh terhadap Laba Bersih. Dengan menggunakan uji F didapatkan bahwa Pembiayaan Mudharabah Dan Pembiayaan Musyarakah secara simultan berpengaruh terhadap laba bersih . Perhitungan koefisien determinasi menunjukan bahwa seluruh variabel independen yaitu ,311 atau 31,1 % artinya pengaruh variabel independen (X) terhadap variabel (Y) sebesar 31,1%.
ANALYSIS OF THE BASIC FRAMEWORK FOR THE PREPARATION AND PRESENTATION OF SHARIA ENTITY FINANCIAL STATEMENTS (KDPPLKS): A LITERATURE REVIEW Nina Marlina; Rahmat Budi Permana; Elyanti Rosmanidar; Usdeldi
Jurnal Alwatzikhoebillah : Kajian Islam, Pendidikan, Ekonomi, Humaniora Vol. 9 No. 1 (2023): Jurnal Alwatzikhoebillah : Kajian Islam, Pendidikan, Ekonomi, Humaniora
Publisher : Institut Agama Islam Sultan Muhammad Syafiuddin Sambas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37567/alwatzikhoebillah.v9i1.1533

Abstract

Kemunculan entitas syariah yang relatif baru menimbulkan tantangan besar. Para pakar syariah Islam dan akuntansi harus mencari dasar bagi penerapan standar akuntansi yang berbeda dengan standar akuntansi entitas konvensional seperti telah dikenal selama ini. Standar akuntansi tersebut menjadi kunci sukses bagi entitas Islami dalam melayani masyarakat di sekitarnya sehingga seperti lazimnya, harus dapat menyajikan informasi yang cukup, dan dapat dipercaya, serta relevan bagi para penggunanya, namun tetap dalam konteks syariah Islam. Tujuan penelitian ini untuk menganalisis mendalam tentang Kerangka Dasar Penyusunan dan Penyajian Laporan Keuangan Syariah (KDPPLKS) dan Pedoman Standar Akuntansi Keuangan (PSAK) Syariah. metode penelitian ini kualitatif dengan pendekatan kepustakaan. Sumber datanya merupakan data sekunder yang berasal dari sumber kepustakaan seperti buku, jurnal, dan artikel. Motode analisisnya menggunakan analisis deskriptif. Hasil temuan menggambarkan bahwa secara garis besar Kerangka Dasar Penyusunan dan Penyajian Laporan Keuangan Syariah memiliki ruang lingkup yang membahas tentang tujuan laporan keuangan, karakteristik yang menentukan manfaat informasi dalam laporan keuangan dan yang ketiga pengakuan serta unsur-unsur yang membentuk laporan keuangan
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