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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 Biaya Produksi, Biaya Operasional dan Volume Penjualan Terhadap Kinerja Keuangan pada CV. Salim Media Indonesia Periode 2021-2023 Perdana Putra Elpian; Mellya Embun Baining; Achyat Budianto; Marnas Nazir
Journal Economic Excellence Ibnu Sina Vol. 3 No. 1 (2025): Journal Economic Excellence Ibnu Sina
Publisher : STIKes Ibnu Sina Ajibarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59841/excellence.v3i1.2342

Abstract

This study aims to reveal the effect of production costs, operational costs and sales volume on financial performance at CV. Salim Media Indonesia for the 2021-2023 period. This thesis uses a quantitative approach using the multiple regression statistical analysis method partially and simultaneously with 35 samples. The results of the study indicate that production costs have an effect on financial performance at CV. Salim Media Indonesia for the 2021-2023 period partially. Operational costs have an effect on financial performance at CV. Salim Media Indonesia for the 2021-2023 period partially. Sales volume has an effect on financial performance at CV. Salim Media Indonesia for the 2021-2023 period partially. Based on the calculated F value > F table and the significant value < a , it is concluded that Ho is rejected and Ha is accepted, meaning that Production Costs and Operational Costs together or simultaneously have an effect on financial performance at CV. Salim Media Indonesia for the 2021-2023 period.
Pengaruh Pengetahuan Keuangan, Sikap Keuangan dan Locus of Control terhadap Perilaku Manajemen Bisnis pada UMKM Parfum Reffil di Kota Jambi Muhammad Rifkhi; Ahmad Syahrizal; Achyat Budianto
PPIMAN Pusat Publikasi Ilmu Manajemen Vol. 3 No. 2 (2025): April : Pusat Publikasi Ilmu Manajemen
Publisher : Fakultas Ekonomi & Bisnis, Universitas Nusa Nipa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59603/ppiman.v3i2.794

Abstract

The purpose of this study is 1) to analyze the influence of financial knowledge on business management behavior in refill perfume SMEs in Jambi City. 2) to analyze the influence of financial attitude on business management behavior in refill perfume SMEs in Jambi City. 3) to analyze the influence of locus of control on business management behavior in refill perfume SMEs in Jambi City. 4) to analyze the influence of financial knowledge, financial attitude, and locus of control on business management behavior in refill perfume SMEs in Jambi City. The research method used is quantitative descriptive analysis, with a sample size of 62 respondents from refill perfume businesses in Jambi City, utilizing multiple linear regression analysis. The results show that 1) simultaneously, the variables of financial knowledge, financial attitude, and locus of control have a positive and significant effect on business management behavior. 2) Partially, the variable of financial knowledge has a positive and significant effect on business management behavior. 3) Partially, the variable of financial attitude has a positive and significant effect on business management behavior. 4) Partially, the variable of locus of control has a positive and significant effect on business management behavior.
PENGARUH UKURAN PERUSAHAAN DAN OPINI AUDIT TERHADAP KETEPATAN WAKTU PUBLIKSAI PELAPORAN KEUANGAN (Studi Pada Perusahaan Subsektor Makanan Dan Minuman Yang Terdaftar Di Indeks Saham Syariah Indonesia ISSI Periode 2019-2021) Erik Mandala Putra; Usdeldi; Achyat Budianto
Jurnal Ilmiah Manajemen, Ekonomi dan Bisnis Vol. 2 No. 3 (2023): Oktober
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jimeb.v2i3.668

Abstract

This study aims to find out whether the variable company size and audit opinion have an effect on the timeliness of publication of financial reports for food and beverage manufacturing companies listed on the Indonesian Sharia Stock Exchange (ISSI) and also listed on the Indonesia Stock Exchange for the 2019-2021 period. The population in this study are all manufacturing companies in the food and beverage sub-sector which are listed on the Indonesian Sharia Stock Exchange (ISSI) and also listed on the Indonesia Stock Exchange (IDX) for the 2019-2021 period. The sampling technique used purposive sampling. 16 manufacturing companies in the food and beverage sub-sector were obtained which were listed on Indonesian Sharia Stocks for the 2019-2021 period as research samples. This research is a quantitative study using secondary data in the form of the company's annual financial reports. The analytical method used in this study is binary logistic regression assisted by the IBM SPSS statistics 25.0 application. The results of this study indicate that the firm size variable has no effect on the timeliness of financial reporting publication, while the audit opinion variable has a significant effect on the timeliness of financial reporting publication. Simultaneously the independent variables, namely company size and audit opinion, have an effect on the timeliness of financial reporting publication.
Analisis Manajemen Risiko Dalam Meningkatkan Pendapatan Usaha Pada UMKM Kerupuk Amplang Kecamatan Reteh Riau Misna; Misna, Misna; Putra Hafiz, Ahsan; Budianto, Achyat
Manajemen Keuangan Syariah Vol. 5 No. 1 (2025): Journal of Islamic Financial Management
Publisher : Program Studi Manajemen Keuangan Syariah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30631/makesya.v5i1.3034

Abstract

This research aims to analyze the risk management carried out by Micro, Small and Medium Enterprises (MSME) operating in the shrimp amplang cracker industry in Reteh District. Prawn amplang crackers are a popular traditional food in Reteh District.The research methods used were direct interviews with the owners of MSME amplang prawn crackers, field observations, and literature study. The data collected includes nformation about the types of risks faced, steps taken to reduce risks, and the impact of these risks on the MSME of amplang shrimp crackers. The research results show that Amplang cracker MSME face various types of risks, including raw material risk, competition risk, financial risk and operational risk. To reduce the risk of raw materials, some MSME players collaborate with local fishermen to ensure a stable supply of raw materials. Competition risks are overcome by innovating products and marketing strategies. The impact of risks that are not well managed can have a negative impact on the MSME of amplang shrimp crackers, such as decreasing product quality, decreasing sales and financial instability. Therefore, effective risk management is very important for the operational continuity of the Amplang shrimp cracker MSME.
Pengaruh Persepsi Kegunaan, Kepuasan Pengguna, Kesiapan Teknologi Informasi terhadap Minat Menggunakan E-Filing pada Wajib Pajak: Studi pada KPP Pratama Jambi Telanaipura Raenando Raenando; Youdhi Prayogo; Achyat Budianto
Jurnal Inovasi Ekonomi Syariah dan Akuntansi Vol. 2 No. 4 (2025): Juli: Jurnal Inovasi Ekonomi Syariah dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jiesa.v2i4.1264

Abstract

This study aims to examine the effect of Perceived Usefulness, User Satisfaction and Information Technology Readiness on the interest in using e-filing among taxpayers. The data of this study uses primary data by distributing questionnaires to Individual Taxpayers registered at the Jambi Telanaipura City Tax Office. The sampling method of this study is simple sampling with a sample of 100 taxpayers. The data analysis method used in the study is multiple regression analysis assisted by the IBM SPSS statistic 27 application. The results of this study indicate that perceived usefulness has a positive effect on the interest use of e-filing, user satisfaction does not affect the use of e-filing, while information technology readiness has a positive effect on the use of e-filing. Simultaneously, the independent variables, namely perceived usefulness, user satisfaction and information technology readiness, affect the interest in using e-filing.
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.
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
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 ICSRD Terhadap Kinerja Keuangan dengan Reputasi Perusahaan Sebagai Variabel Intervening Aziz, Marwa Abd; Fitrianova Andriani, Beid; Budianto, Achyat
Journal of Islamic Accounting Competency Vol. 2 No. 1 (2022): J-ISACC (Journal of Islamic Accounting Competency)
Publisher : Prodi Akuntansi Syariah UIN Sulthan Thaha Saifuddin Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini bertujuan untuk melihat pengaruh Islamic Corporate Social Responsibility Disclosure terhadap kinerja ekonomi dengan reputasi perusahaan sebagai variabel intervening pada perusahaan yang terdaftar di JII tahun 2017-2019. Penelitian ini menggunakan Islamic Corporate Social Responsibility Disclosure sebagai variabel independen, kinerja keuangan perusahaan sebagai variabel dependen dan reputasi perusahaan sebagai variabel intervening. Penelitian ini menggunakan metode deskriptif kuantitatif dengan cara mengumpulkan data sekunder berupa laporan tahunan yang terdaftar di JII. Teknik analisis data yang digunakan adalah analisis jalur. Hasil akhir penelitian ini menunjukkan bahwa Islamic Corporate Social Responsibility Disclosure (ICSRD) berpengaruh tidak langsung terhadap Return on Asset (ROA) dengan reputasi perusahaan sebagai variabel intervening pada perusahaan yang terdaftar di JII pada tahun 2017 sampai 2019.
Analisis Penerapan Etika Bisnis Islam Pada Penjualan Usaha Minuman Teh Tarik Jelly Oishii Kota Jambi Nurhaliza, Siti; Rafidah, Rafidah; Budianto, Achyat
Jurnal Pendidikan Tambusai Vol. 8 No. 2 (2024)
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Etika bisnis merupakan aturan etika terapan yang ingin mencoba untuk membenahi dan melihat pengaturan moral dan etika di dalam sebuah badan usaha. Penelitian ini berjudul Analisis Penerapan Etika Bisnis Islam Pada penjualan Usaha Minuman oishii Kota Jambi. Penelitian ini bertujuan untuk mengetahui penerapan etika bisnis Islam sesuai dengan prinsip-prinsip etika bisnis Islam. Metode dan jenis penelitian yang di gunakan dalam penelitian ini adalah Penelitian kualitatif yaitu suatu proses penelitian untuk memahami fenomena-fenomena manusia atau sosial. usaha minuman minuman teh tarik jelly OISHII telah menerapkan etika bisnis islam seperti memberikan waktu ibadah namun masih ada yang belum di terapkan dengan baik karena resseler yang tidak bertanggung jawab atas kecurangan yang di lakukan dan dalam pengecekan produk kurang teliti pada minuman tersebut.
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