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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 Nusantara Hasana Journal 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 International Journal of Business and Quality Research
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 Nursing Social Sciences Other

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Pengaruh Pelayanan Dan Kepercayaan Terhadap Keputusan Masyarakat Membayar Zakat Di BAZNAS Kabupaten Merangin Rismawati, Cindy; Sissah, Sissah; Budianto, Achyat
Jurnal Pendidikan Tambusai Vol. 8 No. 2 (2024)
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

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Abstract

Skripsi ini berjudul: Pengaruh pelayanan dan kepercayaan terhadap keputusan masyarakatmembayar zakat di BAZNAS Kabupaten Merangin.Penelitian ini bertujuan untuk mengetahui apakahpelayanan dan kepercayaan berpengaruh terhadapkeputusan masyarakat untuk membayar zakat di BAZNAS Kabupaten Merangin. Penelitian inimenggunakan metode kuantitatif dengan memperolehdata primer dari kuesioner dengan mengambilresponden sebanyak 100 orang. Berdasarkan uji statistik seluruh pertanyaan pada kuesioner dinyatakanvalid dan reliabel, serta tidak ditemukan gejalamultikolinearitas dan heteroskedastisitas. Hasil penelitian uji-t menujukkan bahwa variabel pelayanandan kepercayaan berpengaruh secara signifikan.Adapun hasil penelitiam uji-F menyatakan bahwapelayanan dan kepercayaan berpengaruh signifikansecara bersama-sama terhadap keputusan masyarakat. Nilai koefisien determinasi dari pelayanan dan kepercayaan adalah sebesar 20,1% terhadap keputusanmasyarakat membayar zakat di BAZNAS KabupatenMerangin.
Analisis Penyajian Laporan Keuangan Pada Koperasi Keluarga Kesehatan Syariah Jambi Berdasarkan Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik (SAK ETAP) Aprita, Opimi; Embun Baining, Mellya; Budianto, Achyat
Jurnal Pendidikan Tambusai Vol. 9 No. 3 (2025): Desember
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

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Abstract

Penelitian ini bertujuan untuk menganalisis penyajian laporan keuangan pada Koperasi Keluarga Kesehatan Syariah Jambi dengan mengacu pada Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik (SAK ETAP). SAK ETAP merupakan standar akuntansi yang disusun khusus untuk entitas yang tidak memiliki akuntabilitas publik signifikan dan menerbitkan laporan keuangan untuk tujuan umum bagi para pengguna eksternal. Metode yang digunakan dalam penelitian ini adalah deskriptif kualitatif, dengan teknik pengumpulan data berupa observasi, wawancara, dan dokumentasi terhadap laporan keuangan koperasi. Hasil penelitian menunjukkan bahwa secara umum Koperasi Keluarga Kesehatan Syariah Jambi telah menyusun laporan keuangan, namun belum sepenuhnya sesuai dengan ketentuan yang diatur dalam SAK ETAP. Beberapa aspek, seperti penyajian laporan posisi keuangan pada neraca, laporan laba rugi dan perubahan modal masih belum lengkap dan belum disusun secara sistematis. Hal ini menunjukkan perlunya peningkatan pemahaman dan penerapan standar akuntansi yang benar guna meningkatkan transparansi dan akuntabilitas laporan keuangan pada koperasi.
Analisis Penerapan Akuntansi Syariah Berdasarkan PSAK 102 pada Pembiayaan Murabahah di BMT Bina Insan Sejahtera Wati, Zahra; Rosmanidar, Elyanti; Budianto, Achyat
Jurnal Ilmiah Universitas Batanghari Jambi Vol 24, No 3 (2024): Oktober
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jiubj.v24i3.5646

Abstract

This research aims To find out the murabahah financing mechanism at BMT Bina Insan Sejahtera and To analyze the recognition, measurement, presentation and disclosure of murabahah transactions based on PSAK 102 at BMT Bina Insan Sejahtera. This research uses qualitative methods with research data obtained through interviews and documentation by taking sources from the administrators, managers and customers of BMT Bina Insan Sejahtera. The data analysis used in this research is a qualitative descriptive technique. The results of this research show that only a small part of the murabahah bookkeeping treatment carried out by BMT Bina Insan Sejahtera is in accordance with PSAK 102. However, there are several things that are not in accordance with PSAK 102, namely BMT Bina Insan Sejahtera's practice of not keeping journals or no accounting treatment regarding money. face, the presentation of murabahah receivables is not yet in accordance with PSAK 102, and the presentation of financial statements is not fully in accordance with PSAK 102.
The Effect Of Financial Ratios On The Price Of Shares Listed On The Jakarta Islamic Index For The Period 2020-2024 Adi Musakir; Titin Agustin Nengsih; Achyat Budianto
International Journal of Business and Quality Research Vol. 4 No. 01 (2026): Januari - March, International Journal of Business and Quality Research (IJBQR
Publisher : Citakonsultindo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/ijbqr.v4i01.1561

Abstract

This study aims to determine the influence of current ratio, debt to equity ratio and total asset turnover partially or simultaneously on stock prices. The method in this study uses a quantitative method. The sample selection process is using the purposive sampling technique, which is the determination of samples with certain criteria, the sample used by companies listed in the Jakarta Islamic Index for the 2020-2024 period. Based on the purposive sampling method, there are 16 companies that meet the criteria. The data type used is the data type of the panel. The data analysis technique used panel data regression, classical assumption tests (normality test, multicollinearity test, heteroscedasticity test, and autocorrelation test), hypothesis test (t-test and F-test) and determination coefficient (r-square). The results of the study prove that partially the current ratio has no effect on the stock price, while the debt to equity ratio has a significant effect on the stock price, while the total asset turnover has a significant effect on the stock price, simultaneously the current ratio, debt to equity ratio and total asset turnover have a significant effect on the stock price.
The Effect Of Liquidity, Dividend Policy, Profitability, And Company Size On The Value Of Manufacturing Companies Listed In The Jakarta Islamic Index (JII) Year (2020–2024) Anjas Irawan; Ahmad Syahrizal; Achyat Budianto
International Journal of Business and Quality Research Vol. 4 No. 01 (2026): Januari - March, International Journal of Business and Quality Research (IJBQR
Publisher : Citakonsultindo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/ijbqr.v4i01.2569

Abstract

This study aims to analyze the influence of liquidity, dividend policy, profitability, and company size on company value in manufacturing companies listed in the Jakarta Islamic Index (JII) in 2020-2024. In this study, a quantitative method was used and the analysis method used was multiple regression of panel data with the help of the eviews program 12. The data of this study is secondary data. The data collection technique uses financial statements registered on the IDX website with purposive sampling techniques. The results of the study show that it partially shows that liquidity (X1) partially has no effect on the company's value (Y), this is proven by the company's value of 0.1503 > 0.05. The dividend policy (X2) partially has no effect on the company's value (Y), this is evidenced by showing the company's value of 0.1693 > 0.05. Profitability (X3) partially affects the value of the company (Y), this is proven to show a probability value of 0.0010 < 0.05. The size of the company (X4) partially affects the value of the company (Y), this is proven by showing a probability value of 0.0074 < 0.05. The results of simultaneous hypothesis testing showed that liquidity, dividend policy, profitability and company size had an influence on the company's value.
FAKTOR – FAKTOR YANG MEMPENGARUHI PENYERAPAN ANGGARAN PADA PEMERINTAH DAERAH TANJUNG JABUNG BARAT DENGAN ADMINISTARASI SEBAGAI VARIABEL MODERASI Tanjung, Ferri Saputra; Achyat Budianto; Lubis, Puteri Anggi
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 11 No. 2 (2022)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v11i2.1203

Abstract

This study aims to determine the effect of planning, human resources and budget execution on budget absorption with administration as a moderating variable in Tanjung Jabung Barat Regency. The samples in this study were the Budget User Authority (KPA), Commitment Making Officer (PPK), Expenditure Treasurer (BP), Financial Administration Officer (PPK), and Paying Order Signing Officer (PPSPM) in the Tanjung Jabung Barat Regency government which were collected 134 respondents. The data in this study are primary data. Hypothesis testing using multiple linear regression analysis and MRA with the help of the SPSS program. The results of research on planning, human resources and budget execution partially on budget absorption. Administration as a moderating variable succeeded in moderating the relationship between planning, human resources and budget execution on budget absorption.
ANALISIS KINERJA KEUANGAN BANK RAKYAT INDONESIA SEBELUM DAN SELAMA MASA PANDEMI COVID – 19 : STUDI KOMPARATIF Budianto, Achyat; Rozi, A.; Tanjung, Ferri Saputra; Marnas, Marnas; Andriani, Beid Fitrianova
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 12 No. 1 (2023)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v12i1.1360

Abstract

This study aims to examine the differences in the financial performance of PT Bank Rakyat Indonesia before and during the COVID-19 pandemic. This test uses a quantitative approach, and the data samples used from the third quarter of 2017 to the second quarter of 2022 are 20 samples. Bank Rakyat Indonesia, as the research object, has the most customers among other banks. Testing was carried out using the paired sample t-test method. The results of the study show differences in financial performance before and during the COVID-19 pandemic in the ratios of NPL, ROA, ROE, and LDR, but there is no difference in financial performance before or during the COVID-19 pandemic in the BOPO ratio
PENGARUH RASIO PROFITABILITAS TERHADAP HARGA SAHAM PADA PERUSAHAAN SUB SEKTOR INDUSTRI TEKSTIL DAN GARMEN TERDAFTAR GO PUBLIK DI BURSA EFEK INDONESIA PERIODE 2018-2022 Evrina, Evrina; Rozi, A.; Mariana, Repilia; Budianto, Achyat
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 12 No. 2 (2023)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v12i2.1567

Abstract

This research was conducted to examine the effect of return on assets (ROA) and net profit margin (NPM) on share prices in textile and garment industry sub-sector companies that go public on the Indonesia Stock Exchange for the 2018–2022 period. The approach used in this research is an associative one. In this study, there were 10 companies as a population, with 2 companies used as a sample. The source of the data used in this study is the financial statements of the textile and garment industry sub-sector companies that went public on the Indonesia Stock Exchange for the 2018–2022 period. The data collection technique used in this study is the documentation technique. In this study, there were five types of data collection techniques: descriptive statistics, classical assumptions test, multiple linear regression analysis, hypothesis testing, and coefficient of determination. The results of this study prove that return on assets (ROA) and net profit margin (NPM) partially affect stock prices. And simultaneously, return on assets (ROA) and net profit margin (NPM) affect share prices in textile and garment industry sub-sector companies that go public on the Indonesia Stock Exchange for the 2018–2022 period.
PENGARUH RETURN ON EQUITY (ROE) DAN KEBIJAKAN HUTANG TERHADAP HARGA SAHAM DENGAN NILAI PERUSAHAAN SEBAGAI VARIABEL INTERVENING PADA PERUSAHAAN YANG TERDAFTAR DI INDEKS SAHAM SYARIAH INDONESIA (ISSI) Tiara Veliya Nur Kharisma; Mellya Embun Baining; Achyat Budianto
Nusantara Hasana Journal Vol. 5 No. 10 (2026): Nusantara Hasana Journal, March 2026
Publisher : Yayasan Nusantara Hasana Berdikari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59003/nhj.v5i10.1930

Abstract

This thesis aims to determine and analyze the influence of ROE and DER partially and simultaneously on PBV, to determine the influence of ROE, DER and PBV partially and simultaneously on stock prices and to determine the influence of ROE and DER partially on stock prices through PBV as an intervening. This research is a quantitative study using panel data. Data collection uses document techniques. The results of the study are: 1) ROE has an effect on PBV, 2) DER has no effect on PBV. 3) Simultaneously ROE and DER have an effect on PBV. 4) ROE has an effect on Stock Price, 5) DER has no effect on Stock Price, 6) PBV has an effect on stock prices, 7) Simultaneously, ROE, DER and PBV have an effect on stock prices, 8) PBV can mediate the effect of ROE on stock prices, and 9) PBV cannot mediate the effect of DER on stock prices.
Co-Authors A. Rozi Achien Septa Sustiawan Adi Musakir Agustina Mutia Ahmad Qhoirul Ahmad Syahrizal Ahsan Putra Hafiz Alif Mursadad Andriani, Beid Fitrianova Anjas Irawan 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, Puteri Anggi Lubis, Putri Rezki Rahmadini M. Salman Alfarisi, M. Salman Mar Atun Saadah Mariana, Repilia 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 Tanjung, Ferri Saputra Tiara Veliya Nur Kharisma Tika Andriani Titin Agustin Nengsih Turino Adi Irawan Usdeldi Usdeldi Usdeldi, Usdeldi Vigo Iwanda Pratama Wati, Zahra Youdhi Prayogo Youdhi Prayogo