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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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Pendekatan Fraud Hexagon Model terhadap Indikasi Kecurangan Laporan Keuangan pada PT.Wijaya Karya (Persero) Tbk Tsamarah, Niki; Elyanti Rosmanidar
Akubis : Jurnal Akuntansi dan Bisnis Vol. 10 No. 2 (2025): Akubis : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37832/akubis.v10i2.95

Abstract

PT Wijaya Karya (Persero) Tbk, which consistently shows low in financial performance, has led to allegations of fraudulent financial statements behind this research. The main objective and focus of the research is to analyze indications of fraudulent financial statements at PT Wijaya Karya (Persero) Tbk using the fraud hexagon model. The type of data used in this research is secondary data in the form of annual reports from 2016-2023 which come from the official website of PT Wijaya Karya (Persero) Tbk. The analysis technique in this research is qualitative with a descriptive approach. Based on the research findings, the Fraud Hexagon Model consists of 6 elements, where Stimulus (ROA) can detect indications of fraudulent financial statements. Meanwhile, capability (change of directors), collusion (concurrent positions), opportunity (BDOUT), Rationalization (change of auditors), and Ego (frequency of CEO photos in the annual report) cannot detect fraudulent financial statements at PT Wijaya Karya (Persero) Tbk.  
Inovasi Berbasis Konsumen: Merancang Produk Yang Tidak Hanya Baru, Tapi Juga Relevan Wildan Habibi; Elyanti Rosmanidar
MUARA EKONOMI : Jurnal Ilmiah Ilmu Ekonomi, Manajemen & Bisnis Vol. 1 No. 4 (2025): Oktober : Jurnal Ilmiah Ilmu Ekonomi, Manajemen & Bisnis
Publisher : CV Muara Edukasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64365/muanomi.v1i4.133

Abstract

A fundamental paradigm shift in product development strategy is observed, moving from technology-driven innovation (technology-push) towards an approach driven by market demand and consumer needs (market-pull), known as Consumer-Driven Innovation. In a saturated and hyper-competitive global market, merely introducing a “new” product no longer guarantees success; deep relevance and inherent value for consumers become the primary distinguishing factors. This analysis explores the key methodologies utilized by leading companies to achieve such relevance, including the leverage of Big Data and Behavioral Analytics to identify consumer pain points and unmet needs, the implementation of a Human-Centered Design approach, and the importance of rapid feedback cycles. Focus is placed on the “Jobs to Be Done” (JTBD) concept, which offers a framework for understanding the underlying consumer motivations behind a purchase. Future economic success depends not solely on the technical capability of companies to innovate, but rather on their strategic intelligence in designing and manufacturing solutions that are authentically relevant to the lives and needs of their target market. This approach is the key to creating long-term value and sustaining global competitiveness
Analysis of the Islamic Philanthropic A Quantitative Study of Aid Clusters in Jambi Armaz Hardi, Eja; Agustin Nengsih, Titin; Rosmanidar, Elyanti
Indonesian Journal of Islamic Economics and Business Vol. 10 No. 2 (2025): Indonesian Journal of Islamic Economics and Business
Publisher : Fakultas Ekonomi dan Bisnis Islam UIN STS Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30631/ijoieb.v10i2.5638

Abstract

This study examines the model of Islamic philanthropic donors in Jambi Province using a quantitative approach involving cluster analysis and Structural Equation Modeling (SEM). This study is important given the strategic role of Islamic philanthropy in the economic and social empowerment of communities, yet understanding of donor behavior remains limited. The research aims to map donor segmentation and identify the main factors influencing donation behavior, including aspects of spirituality, trust, and empathy. Data was collected from donors of Islamic philanthropic institutions in Jambi using a representative sample. The results show that donor segmentation is dominated by those over 40 years of age and with a high school education, spanning various professions. SEM confirmed a valid and reliable model with R-square values ranging from 0.246 to 0.497. Path analysis revealed spirituality, trust, and empathy as significant drivers of donations, while knowledge and wealth did not have a direct impact. The study emphasizes the importance of transparent fund management, strengthening zakat literacy, and digital technology innovation to enhance donor trust and loyalty, as well as the effectiveness of Islamic philanthropic institutions in Jambi
Strategi Pengembangan Usaha Mikro Kecil dan Menengah dalam Perspektif Ekonomi Islam Untuk Meningkatkan Kesejahteraan Pedagang Kaki Lima: ( Studi Kasus Pedagang Kaki Lima kawasan Tugu Keris Kota Baru ) Ari Purnama; Elyanti Rosmanidar
Jurnal Development Vol. 12 No. 2 (2024): Jurnal Development
Publisher : Universitas Muhammadiyah Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53978/jd.v12i2.495

Abstract

Kota Jambi memiliki banyak taman yang menjadi objek wisata keluarga dan pusat keramaian, yang menarik minat PKL untuk berjualan di sekitarnya. Salah satu kawasan yang menjadi pusat keramaian di Kota Jambi adalah Kawasan Tugu Keris Kota Baru. PKL di kawasan ini mayoritas menjalankan usaha dengan modal yang terbatas dan menggunakan gerobak sebagai sarana utama untuk berjualan. Penelitian ini bertujuan untuk mengetahui strategi pengembangan usaha dalam perspektif ekonomi islam untuk meningkatkan kesejahteraan pedagang kaki lima di kawasan Tugu keris Kota baru dan untuk mengetahui analisis SWOT dalam pengembangan usaha pedagang kaki lima di kawasan Tugu keris Kota baru. Jenis penilitian yang digunakan penulis adalah metode kualitatif dengan menganalis data secara deskriptif. Hasil dari penelitian menunjukkan bahwa pedagang menerapkan prinsip-prinsip seperti keadilan, kejujuran, rasa syukur, tawakal, dan kepedulian sosial. Dan hasil analisa swot yang dilakukan, pedagang kaki lima di Tugu Keris memiliki beberapa kekuatan internal, seperti lokasi yang strategis, kualitas produk yang baik, harga yang kompetitif, dan pelayanan pelanggan yang ramah. Namun, mereka juga menghadapi kelemahan, seperti ketergantungan pada lokasi, kenaikan biaya operasional, keterbatasan fasilitas, dan tantangan dalam mematuhi regulasi. Secara eksternal, mereka memiliki peluang untuk memanfaatkan acara khusus, diversifikasi produk, promosi melalui media sosial, dan kemitraan, tetapi juga menghadapi ancaman dari persaingan yang ketat, fluktuasi ekonomi, perubahan regulasi, dan kondisi cuaca yang buruk.
Pengaruh Audit Tenure, Audit Fee dan Rotasi Audit Terhadap Kualitas Audit Zabilla; Rosmanidar, Elyanti; 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 Penggunaan Modal Kerja Terhadap Profitabilitas Pada PT Metrodata Electronics. Tbk Dian Kurniasih Wahyusari; Elyanti Rosmanidar; Khairiyani Khairiyani
MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Vol. 1 No. 3 (2023): Juli : MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis
Publisher : LP3M INSTITUT KH YAZID KARIMULLAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59246/muqaddimah.v1i3.377

Abstract

This research was conducted at PT. Metrodata Electronics, Tbk which is listed on the Indonesia Stock Exchange by collecting the necessary data through the Indonesia Stock Exchange (IDX). The purpose of this study was to find out how much influence Cash Turnover, Accounts Receivable Turnover and Inventory Turnover have on increasing Return On Assets (ROA) produced by companies and find out which of the three variables has the most dominant influence on Return On Assets. The research method used by researchers in this study is survey method with a quantitative approach. The data collection technique was carried out by withdrawing the population from the quarterly financial reports at PT. Metrodata Electronics, Tbk from the period 2016 to 2021. The research data was processed using the help of the Statisrical Product and Services Solution (SPSS) computer program version 24. In analyzing and proving this, the normality test, classic assumption test, autocorrelation test, multicollinearity test were used. , multiple regression test t test (partial) and F test (simultaneous) and test the coefficient of determination. Based on partial calculations, namely using the t test, it is known that for Cash Turnover (X1) t calculate (-2.701) > t table (2.073) this shows that Cash Turnover has a significant influence on increasing profitability or Return On Assets (ROA). For Receivables Turnover (X2) tcalculate (1,935) < ttable (2,073) this shows that receivables turnover has no effect on profitability or Return On Assets. While Inventory Turnover (X3) tcalculate (5,772) > ttable (2,073) this shows that inventory turnover affects the increase in profitability or Return On Asset (ROA). for the results of simultaneous hypothesis testing, namely with the F test, Fcalculate (77,908) > Ftable (3,098) were obtained, which means that simultaneously Cash Turnover, Receivables Turnover, Inventory Turnover together affect the increase in Return On Assets (ROA). While the value of the coefficient of determination () is 0.921. This shows that Cash Collection, Receivables Turnover, and Inventory Turnover have an influence of 92.1% on the increase in Return On Assets at PT. Metrodata Electronics, Tbk.
ANALISIS IMPLEMENTASI STANDAR AKUNTANSI KEUANGAN ENTITAS MIKRO KECIL DAN MENENGAH (SAK EMKM) PADA PENYUSUNAN LAPORAN KEUANGAN UMKM (STUDI PADA CAFE D’QAISAR) Abdul Manaf; Elyanti Rosmanidar; Marissa Putriana
Nusantara Hasana Journal Vol. 5 No. 11 (2026): Nusantara Hasana Journal, April 2026
Publisher : Yayasan Nusantara Hasana Berdikari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59003/nhj.v5i11.2012

Abstract

This Study Aims To Analyze The Implementation Of Financial Accounting Standards For Micro, Small, And Medium Entities (SAK EMKM) In The Preparation Of Financial Statements At Cafe D’qaisar, Jambi City. This Research Uses A Descriptive Qualitative Method With A Case Study Approach. Data Were Collected Through Interviews, Observations, And Documentation. The Analysis Employed The Dean J. Champion Formula To Measure The Level Of Compliance.The Results Show That The Implementation Of Sak Emkm At Cafe D’qaisar Has Not Been Fully Carried Out. The Measurement Aspect Reached 100% Compliance, And The Recognition Aspect Reached 80%. However, The Presentation Aspect Only Reached 40% Due To The Absence Of Depreciation Expense Recognition And The Lack Of Notes To Financial Statements (Calk). The Main Obstacles Include Limited Accounting Knowledge Of The Owner, Focus On Daily Operational Activities, And The Perception That Accounting Standards Are Complex.Therefore, This Study Suggests The Use Of Digital Accounting Applications To Improve Financial Reporting Quality In Accordance With SAK EMKM.
ANALISIS STRATEGI KEUNGGULAN BERSAING PADA USAHA KULINER MENURUT PERSPEKTIF ETIKA BISNIS ISLAM: (Studi Kasus Kedai Nenek, Mendalo Indah) Melliani, Safna; Rosmanidar, Elyanti; Putriana, Marissa
Jurnal Development Vol. 13 No. 2 (2025): Jurnal Development
Publisher : Universitas Muhammadiyah Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53978/jd.v13i2.607

Abstract

Persaingan bisnis di era globalisasi dan Revolusi Industri 4.0 semakin menuntut pelaku usaha untuk mampu merumuskan strategi keunggulan bersaing yang adaptif dan berkelanjutan. Penelitian ini bertujuan untuk menganalisis strategi keunggulan bersaing pada usaha kuliner Kedai Nenek di Mendalo Indah dari perspektif etika bisnis Islam. Penelitian menggunakan pendekatan kualitatif dengan jenis penelitian lapangan. Teknik pengumpulan data meliputi observasi, wawancara mendalam, dan dokumentasi. Analisis data dilakukan secara interaktif melalui tahapan reduksi data, penyajian data, penarikan kesimpulan, serta penguatan melalui analisis SWOT. Hasil penelitian menunjukkan bahwa Kedai Nenek menerapkan tiga strategi utama: diferensiasi melalui menu yang beragam dan cita rasa khas, harga rendah dengan menjaga keseimbangan antara kualitas dan keterjangkauan, serta fokus pada segmen mahasiswa yang merupakan mayoritas penduduk sekitar. Strategi tersebut didukung oleh prinsip-prinsip etika bisnis Islam, meliputi tauhid, keseimbangan, kehendak bebas, tanggung jawab, dan kebajikan. Penerapan etika ini tercermin dalam kejujuran pelayanan, ketepatan takaran produk, komitmen terhadap kepuasan pelanggan, dan penggunaan bahan baku berkualitas. Integrasi antara strategi bisnis dan prinsip etika Islam membentuk keunggulan kompetitif yang tidak hanya bersifat ekonomis, tetapi juga membangun citra usaha yang amanah, terpercaya, dan konsisten. Penelitian ini merekomendasikan agar pelaku usaha kuliner lainnya dapat mengadopsi pendekatan serupa untuk meningkatkan keberlanjutan bisnis di tengah persaingan yang ketat.
PERTIMBANGAN TINGKAT MATERIALITAS, RISIKO DAN STRATEGI DALAM AUDIT: FAKTOR YANG MEMPENGARUHINYA Anisa Ismelya Putri; Elyanti Rosmanidar; Abdul Matin Aji Saka; Bunga Jelita; Daffa Novita Sari; Rifki Firmansyah; M Ulil Amri
ICONS: Islamic Economics Journal Vol. 2 No. 3 (2025): ICONS : Islam Economics Journal
Publisher : Fakultas EKonomi dan Bisnis Islam UIN Sulthan Thaha SAifuddin Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30631/icons.v2i3.3372

Abstract

The audit process is crucial to ensure the fairness of financial statements, where auditors must assess the level of materiality, audit risk, and appropriate audit strategies. Materiality guides auditors in identifying misstatements that could affect users' decisions, while audit risk refers to the possibility of issuing an inaccurate opinion on financial statements that contain significant misstatements. These elements are interconnected and form the basis for the auditor's decision-making. Factors such as professional ethics, auditor professionalism, experience, and external pressures significantly influence the consideration of materiality and risk. In addition, the audit strategy encompasses the overall planning, timing, and scope of testing, which are influenced by the complexity of the entity and the effectiveness of internal controls. Studies reveal that high audit risk drives auditors to be more cautious in setting materiality thresholds and leads to more extensive testing. Individual auditor factors, such as ethics and experience, further shape their decision-making process. In conclusion, a comprehensive understanding of materiality, risk, and audit strategy is crucial for conducting an effective audit. Continuous training in this field is recommended to enhance auditor competence and maintain audit quality, in addition to strengthening the internal control system to facilitate an efficient audit process.
Studi Literatur: Peran Audit Berbasis EDP dalam Proses Audit Internal dan Eksternal Aydina Salsabila; Elyanti Rosmanidar; Indah Juliantika; Nasya Rizki Buana; Rifda Yasirah; Riska Diyanti; Tia Ahmad
ICONS: Islamic Economics Journal Vol. 2 No. 3 (2025): ICONS : Islam Economics Journal
Publisher : Fakultas EKonomi dan Bisnis Islam UIN Sulthan Thaha SAifuddin Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30631/icons.v2i3.3373

Abstract

This study is a literature review that aims to examine the role of audits using Electronic Data Processing (EDP) in internal and external audits in the digital age. EDP enables faster, more accurate, and more efficient data processing, as well as improving the effectiveness and reliability of audits. In internal audits, EDP helps monitor internal controls and improve operational efficiency, while in external audits, EDP is used for testing and analyzing financial statements.The implementation of EDP also has challenges, such as data security risks and the need for training for auditors. Therefore, the application of technology in auditing is very important to improve the quality of supervision and internal control. The results of the study show that the combination of technology use and auditor skills is very important to obtain good audit results. This study provides an understanding of the benefits and challenges of implementing EDP-based auditing and its impact on current auditing practices.
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