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All Journal E-Bisnis : Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jurnal Ilmiah Universitas Batanghari Jambi Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Jurnal Ilmiah Wahana Akuntansi JURNAL PENDIDIKAN TAMBUSAI Jurnal Pengabdian Nasional (JPN) Indonesia Jurnal Ilmiah Mahasiswa Perbankan Syariah (JIMPA) EKSYA: Jurnal Ekonomi Syariah Jurnal Ilmiah Manajemen, Bisnis dan Kewirausahaan Jurnal Akuntansi, Manajemen Dan Ekonomi Islam (JAM-EKIS) Al Dzahab Jurnal Publikasi Manajemen Informatika (JUPUMI) J-ISACC : Journal of Islamic Accounting Competency Jurnal Manajemen Keuangan Syariah Pusat Publikasi Ilmu Manajemen Jurnal Ilmiah Ekonomi dan Manajemen Jurnal Sains Student Research Neraca Manajemen, Akuntansi, dan Ekonomi Journal Economic Excellence Ibnu Sina Jurnal Pengabdian Nasional (JPN) Indonesia JIMEB: Jurnal Ilmiah Manajemen, Ekonomi dan Bisnis Jurnal Inovasi Ekonomi Syariah dan Akuntansi
Achyat Budianto
UIN Sulthan Thaha Saifuddin Jambi
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Pengaruh Rating, Diskon Dan Ongkos Kirim Terhadap Keputusan Pembelian Konsumen Pada Pengguna Aplikasi Shopee: ( Study Pada Mahasiswa Febi Uin STS Jambi ) Fandi Achmad Rasyad; Usdeldi; Achyat Budianto
JOURNAL SAINS STUDENT RESEARCH Vol. 1 No. 1 (2023): Oktober: Jurnal Sains Student Research
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jssr.v1i1.161

Abstract

This research aims to determine the influence of study habits and learning creativity on learning achievement at SMP Negeri 2 Siantar. The type of research used in this research is quantitative research with research using survey methods. The population in this study was all 245 students in class VIII of SMP Negeri 2 Siantar. The sample in this study was 152 students. The sampling technique uses a random sampling technique where sampling and population are taken randomly. Data collection techniques use questionnaires. The data in this study were analyzed using the normality test, linearity test, multicollinearity test, heteroscedasticity test, multiple regression analysis, t test, F test, and coefficient of determination test. The results of the research show that there is an influence of habit on students' social studies learning achievement with tcount 2.021 > 1.976 ttable. Furthermore, there is an influence of learning creativity on students' social studies learning achievement with tcount > ttable (11.844>1.976). and there is an influence between study habits and learning creativity on students' social studies learning achievement with Fcount > Ftable (12,684>3,056).
PENGARUH BIAYA PRODUKSI, TOTAL HUTANG DAN MODAL KERJA TERHADAP LABA BERSIH PADA PERUSAHAAN BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA 2018 - 2021 Ahmad Qhoirul; Ahsan Putra Hafiz; Achyat Budianto
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 1 No. 4 (2023): Desember
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v1i4.462

Abstract

Profit is one type of financial information that attracts the attention of investors. The ability to generate maximum profits in a company is very important because basically interested parties, such as investors and creditors, measure the company's success based on the company's ability as seen from management's performance in generating profits in the future. Getting optimal profits is not an easy thing, because profits can also be influenced by the amount of existing capital, both own capital and debt, and ongoing sales which can make profits large or small. This research aims to analyze the influence of production costs, total debt and working capital on net profit in consumer goods companies listed on the IDX for the 2018-2021 period. The sample used in this research was 13 consumer goods companies registered on the IDX for the 2018-2021 period by going through the purposive sampling stage in accordance with the criteria required for the research. The data analysis method in this research uses panel data regression techniques. The research results show that production costs, total debt and working capital have an influence on net profit, with an influence of 21.65%, while the remaining 78.25% is explained by other variables outside the research.
ANALISIS AKUNTABILITAS DANA DESA DI DESA ALANG-ALANG KECAMATAN MUARA SABAK TIMUR KABUPATEN TANJUNG JABUNG TIMUR TAHUN ANGGARAN 2020-2022 Tika Andriani; Usdeldi; Achyat Budianto
EKSYA : Jurnal Ekonomi Syariah Vol 5 No 1 (2024): JURNAL EKSYA: JURNAL EKONOMI SYARIAH
Publisher : Program Studi Ekonomi Syariah Sekolah Tinggi Agama Islam Negeri Mandailing Natal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56874/eksya.v5i1.1759

Abstract

Accountability in accounting is a form of responsibility of the accountant, or report maker for the reports made. Accountability is the basis of financial reporting in government which is based on the public's right to know and receive explanations regarding the collection of resources and their use. This research aims to analyze planning, implementation and accountability for village fund accountability in Alang-Alang Village, Muara Sabak Timur District, East Tanjung Jabung Regency for the 2020-2022 Fiscal Year. The research uses a qualitative approach based on postpositivism philosophy. The object of this research is the accountability of village fund reports based on the 2020-2021 village income and expenditure budget (APBDes). Data collection techniques use interviews, observation and documentation. Based on general research findings, the planning stage for managing village funds carried out by the Alang-Alang Village government has been carried out in an accountable manner because it went through a process starting from deliberation involving the community until it was handed over to the sub-district authorities. Implementation of village funds is carried out by developing a priority scale for villages and communities in the fields of development, community empowerment and humanitarian assistance to the community. Accountability for the implementation of village funds is demonstrated by activity reports and village financial reports. Meanwhile, accountability for the management of village funds is considered to be still not accountable because the Alang-Alang Village government does not print banners so that the public can see the realization of the budget carried out by the Alang-Alang village government.
Analisis Pengaruh ROA, Ekuitas dan Inflasi Terhadap Pendapatan dengan Pembiayaan Musyarakah sebagai Variabel Intervening pada Bank Mega Syariah di Masa Pandemi Budianto, Achyat; Ferawati, Rofiqoh; Prayogo, Youdhi
Jurnal Ilmiah Wahana Akuntansi Vol. 18 No. 1 (2023): Jurnal Ilmiah Wahana Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis dan LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/10.21009/wahana.18.013

Abstract

This study aims to determine the effect of ROA, equity, and inflation on income with Musyarakah financing as an intervening variable at Bank Mega Syariah during the pandemic. The sample in this study comes from the financial reports of Bank Mega Syariah for the period 2020–2022. The data in this study are secondary data, totaling 35 data points. Hypothesis testing uses path analysis with the help of the Eviews program. The research results show that the musyarakah financing variable is able to mediate the effect equity has on income, while ROA and inflation have no effect on income through musyarakah financing. During the pandemic, the study aims to determine the effect of ROA, equity, and inflation on income with Musyarakah financing as an intervening variable at Bank Mega Syariah. The sample in this study comes from the financial reports of Bank Mega Syariah for the period 2020–2022. The data in this study are secondary data, totaling 35 data points. Hypothesis testing uses path analysis with the help of the Eviews program. The research results show that the musyarakah financing variable is able to mediate the effect equity has on income, while ROA and inflation have no effect on income through musyarakah
Pengaruh Citra Merek, Kualitas Produk Dan Word Of Mouth (WOM) Terhadap Keputusan Pembelian Konsumen Motor Honda Berangka Esaf Rozi, A; Budianto, Achyat; Evrina, Evrina; Marnas, Marnas; Fadillah, Akbar
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 13 No. 2 (2024): JUNI
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v13i2.2288

Abstract

Currently, there is lively discussion surrounding the enhanced Smart Architecture Frame (ESAF) used in Honda motorcycles. The ESAF frame has drawn attention due to claims that it easily rusts, becomes brittle, and breaks. Several videos showing corroded, fragile, and fractured ESAF frames have gone viral on social media. The objective of this research is to examine the relationship between Brand Image, Product Quality, and Word of Mouth (WOM) on the purchasing decisions of Honda motorcycles equipped with ESAF in Karawang. The study employs a quantitative approach with a causal-comparative research design, which investigates cause-and-effect relationships between two or more variables. The research population consists of Honda motorcycle club members in Karawang, and the sampling method used is judgmental sampling. A total of 50 respondents participated in the study. Data collection was conducted through questionnaire surveys. The research findings indicate that Brand image has a positive influence, but it is not statistically significant regarding purchasing decisions for Honda motorcycles equipped with ESAF in Karawang. The significance value is 0.263, indicating that the brand image variable does not significantly impact because its value is above 0.05. Product quality has a positive and significant influence on purchasing decisions for Honda motorcycles equipped with ESAF in Karawang. Word of Mouth (WOM) has a positive and significant influence on purchasing decisions for Honda motorcycles equipped with ESAF in Karawang
ANALISIS IMPLEMENTASI ISAK NO 35 TENTANG PELAPORAN KEUANGAN ENTITAS NIRLABA (STUDI KASUS PADA PARTAI KEBANGKITAN BANGSA KABUPATEN KOTA PADANGSIDIMPUAN) Lubis, Putri Rezki Rahmadini; Prayogo, Youdhi; Budianto, Achyat
Jurnal Ilmiah Manajemen, Bisnis dan Kewirausahaan Vol. 3 No. 3 (2023): Oktober : Jurnal Ilmiah Manajemen, Bisnis dan Kewirausahaan
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurimbik.v3i3.576

Abstract

Political parties are non-profit organizations and for-profit entities. DSAK IAI ratified the Interpretation of Financial Accounting Standards (ISAK 35). The purpose of this study was to determine the implementation of financial reporting at the National Awakening Party, Padangsidimpuan City Regency, in accordance with what was stated in ISAK No. 35 and to find out the inhibiting factors for the discrepancy between political party accountability financial reports and ISAK No. 35. This research used a qualitative research type. The results of the study show that the Padangsidimpuan DPC PKB only makes an accountability report on the use of funds sourced from the APBD every year in accordance with Permendagri No.78 of 2020. The inhibiting factors are the discrepancy in the presentation of the financial statements of the Padangsidimpuan DPC PKB, namely; lack of knowledge and information regarding the preparation of financial reports in accordance with ISAK No. 35, lack of education about ISAK 35 to financial managers of the DPC PKB Padangsidimpuan City, lack of resources such as non-existent asset procurement and party officials who have no economic or accounting background.
PERAN SERTIFIKASI HALAL TERHADAP PENINGKATAN PENJUALAN PADA UMKM DI KECAMATAN TELANAI PURA JAMBI Alif Mursadad; Sissah, Sissah; Achyat Budianto
Musytari : Neraca Manajemen, Akuntansi, dan Ekonomi Vol. 5 No. 2 (2024): Musytari : Neraca Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v5i2.2958

Abstract

Pokok permasalahan dalam skripsi ini adalah apakah UMKM di Kecamatan Telanai Pura telah menjalankan bisnisnya dengan prinsip syariat islam dan apa peran sertifikasi halal terhadap penjualan pada produk di UMKM Kecamatan Telanai Pura. Tujuan pembahasan ini untuk mengetahui apakah UMKM di Kecamatan Telanai Pura telah menjalankan bisnisnya dengan prinsip syariat islam dan apakah ada peran sertifikasi halal terhadap penjualan produk yang ada pada UMKM di Kecamatan Telanai Pura. Penelitian ini merupakan penelitian lapangan dengan menggunakan metode kualitatif. Teknik pengumpulan data dengan observasi, wawancara, dan dokumentasi. Narasumber dari wawancara ini terdiri dari 10 UMKM yang ada pada Kecamatan Telanai Pura Jambi. Hasil dari penelitian ini adalah UMKM di Kecamatan telanai pura telah menjalankan bisnisnya dengan prinsip syariat islam dan sertifikasi halal berperan penting terhadap peningkatan penjualan pada UMKM tersebut.
Pengaruh Implementasi Sistem Informasi Manajemen Daerah, Kualitas Sumber Daya Manusia dan Penerapan Standar Akuntansi Pemerintah Terhadap Kualitas Laporan Keuangan Pemerintah Agustina Mutia; Achyat Budianto; Mistiani Mistiani
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.v16i2.1301

Abstract

This study aims to determine the effect of SIMDA, HR quality and SAP implementation on the quality of government financial reports at the Regional Financial and Asset Management Agency of Merangin Regency. This study uses a quantitative approach with primary data in the form of observations, interviews and questionnaires. Sampling in this study used a purposive sampling technique with a sample of 40 people. In this study using multiple linear regression analysis and testing the hypothesis on the T test and F test and analysis of the coefficient of determination. The results of this study indicate that the implementation of regional management information systems and the quality of human resources have no significant effect on the quality of government financial reports, while the research results for the variable of application of government accounting standards show that they have a significant effect on the quality of financial reports. For simultaneous test results (F test), namely the implementation of regional management information systems, the quality of human resources and the application of government accounting standards have a joint effect on the quality of government financial reports. The results of the coefficient of determination (R2) show that the independent variables namely SIMDA implementation, HR quality and SAP implementation can explain the variable quality of government financial reports by 61%, the remaining 31% is influenced by other variables not examined in this study.
Pengaruh Disiplin Kerja dan Motivasi Kerja Terhadap Kinerja Karyawan Pada PT. SUCOFINDO Cabang Jambi Rozi, A.; Budianto, Achyat; Evrina, Evrina; Muarif, M Alfin
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 13 No. 4 (2024): Desember
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v13i4.2702

Abstract

This research scrutinized the impact of Work Discipline and Work Motivation on Employee Performance at PT. Sucofindo, Jambi Branch. Employing a quantitative approach, the investigation was conducted on 62 workers from PT. Sucofindo, Jambi Branch, was chosen as the population and sample, and data gathering was executed via questionnaire dissemination. The sample selection was performed utilizing a saturated sampling methodology. At the same time, data analysis comprised descriptive examination, multiple linear regression, and simultaneous, partial evaluations of the determination coefficient. Employee Performance is favorably and considerably influenced by Work Discipline (X1), evidenced by a significance index of 0.000, below 0.05, and a derived t-statistic of 6.280, surpassing the threshold t-table statistic of 1.671. Similarly, Employee Performance is positively and significantly affected by Work Motivation (X2), as demonstrated by a significance index of 0.000, lower than 0.05, and a derived t-statistic of 6.841, more significant than the threshold t-table statistic of 1.671. These factors, Work Discipline and Work Motivation, are instrumental in enhancing Employee Performance. In summation, it has been discerned that Employee Performance is profoundly impacted by both Work Discipline (encompassing time scheduling, structuring, conduct, and additional protocols) and Work Motivation, which inherently pertains to skill diversity, task identification, task importance, independence, and responses. Employee Performance is elevated through heightened Work Discipline and Work Motivation.
Pengaruh Budaya, Sosial, Pribadi dan Psikologis Terhadap Keputusan Menabung di Perbankan Syariah ( Studi Pada Mahasiswa Prodi Ekonomi Syariah UIN STS Jambi) Alfarisi, M. Salman; Rafidah, Rafidah; Budianto, Achyat
Jurnal Ilmiah Mahasiswa Perbankan Syariah (JIMPA) Vol 4 No 2 (2024): Jurnal Ilmiah Mahasiswa Perbankan Syariah (JIMPA) - September 2024
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Syariah (STEBIS) Indo Global Mandiri Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36908/jimpa.v4i2.444

Abstract

Penelitian ini bertujuan untuk mengungkap pengaruh faktor budaya, sosial, pribadi dan psikologis terhadap keputusan menabung di perbankan syariah studi pada mahasiswa prodi ekonomi syariah UIN STS Jambi. Hasil penelitian menunjukkan bahwa faktor budaya (X1) memiliki pengaruh terhadap keputusan menabung di perbankan syariah pada mahasiswa prodi ekonomi syariah UIN STS Jambi secara parsial, hal ini dikarenakan dengan menabung di perbankan syariah mahasiswa menjalankan aturan sesuai dengan ajaran Islam, faktor sosial (X2) memiliki pengaruh terhadap keputusan menabung di perbankan syariah pada mahasiswa prodi ekonomi syariah UIN STS Jambi secara parsial, hal ini dikarenakan saja direkomendasikan dengan teman saya di lingkungan kampus, faktor pribadi (X3) memiliki pengaruh terhadap keputusan menabung di perbankan syariah pada mahasiswa prodi ekonomi syariah UIN STS Jambi secara parsial. Dikarenakan nilai F hitung (92.531) > F tabel (3,951) dan nilai signifikan (0.000) < a (0.05), disimpulkan Ho ditolak dan Ha diterima, artinya bahwa budaya, sosial, pribadi dan psikologis secara bersama-sama atau simultan berpengaruh terhadap keputusan menabung di perbankan syariah pada mahasiswa prodi ekonomi syariah UIN STS Jambi.
Co-Authors A. Rozi A. Rozi Achien Septa Sustiawan Agustina Mutia Ahmad Qhoirul Ahmad Syahrizal Ahsan Putra Hafiz Alif Mursadad Aprita, Opimi Arsa Arsa Aziz, Marwa Abd Bambang Kurniawan Beid Fitrianova Andriani Beid Fitrianova Andriani Elyanti Rosmanidar, Elyanti Erik Mandala Putra Evrina Fadillah, Akbar Fandi Achmad Rasyad Ferawati, Rofiqoh Ferri Saputra Tanjung Ferri Saputra Tanjung Fitrianova Andriani, Beid Khoiriyatun Ni’mah Lubis, Putri Rezki Rahmadini M. Salman Alfarisi, M. Salman Mar Atun Saadah Marnas Marnas Marnas Nazir Marnas, Marnas Mellya Embun Baining Misna Misnah Misnah Mistiani Mistiani Mohammad Orinaldi Muarif, M Alfin Muhammad Rifkhi Muhammad Subhan Nanda Restiana Perdana Putra Elpian Puteri Anggi Lubis Putra Hafiz, Ahsan Raenando Raenando Rafidah Rafidah Repilia Mariana RifkiIhwan Rifki Rismawati, Cindy Rozi, A Rozi, A. Sampoerno, Mohd. Norma Sean Popo Hardi Sissah Sissah Siti Nurhaliza Tika Andriani Turino Adi Irawan Usdeldi Usdeldi Usdeldi, Usdeldi Vigo Iwanda Pratama Wati, Zahra Youdhi Prayogo Youdhi Prayogo