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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 YASIN: Jurnal Pendidikan dan Sosial Budaya ARZUSIN: Jurnal Manajemen dan Pendidikan Dasar 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 JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi 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 Tasyri' : Jurnal Muamalah dan Ekonomi Syariah Jurnal Ekonomi, Manajemen, Akuntansi Jurnal Publikasi Manajemen Informatika ICONS
Achyat Budianto
UIN Sulthan Thaha Saifuddin Jambi
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture 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 Harga, Halal Awareness, dan Celebrity Endorser terhadap Keputusan Pembelian Produk Makanan pada E-Commerce: Studi pada Mahasiswa FEBI 2022-2024 Muhammad Iqbal; Sri Rahma; Achyat Budianto
YASIN Vol 6 No 2 (2026): YASIN: Jurnal Pendidikan dan Sosial Budaya
Publisher : Lembaga Yasin AlSys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/yasin.v6i2.9299

Abstract

Although the development of e-commerce has changed consumer behavior in purchasing food products online, Muslim consumers’ purchase decisions are influenced not only by economic factors, such as price, but also by religious values through halal awareness and social factors through celebrity endorsers. This study aimed to analyze the influence of price, halal awareness, and celebrity endorsers on purchase decisions for halal food products on e-commerce platforms. This study employed a quantitative approach using a survey method involving 95 students of the Faculty of Islamic Economics and Business at UIN Sulthan Thaha Saifuddin Jambi from the 2022–2024 cohorts. Data were collected through questionnaires and analyzed using validity, reliability, classical assumption, multiple linear regression, t-test, F-test, and coefficient of determination (R²) analyses with the assistance of SPSS. The results showed that, partially, price and halal awareness had a positive and significant effect on purchase decisions, whereas celebrity endorsers had no significant effect. Simultaneously, the three variables had a significant effect on purchase decisions, with an F value of 13.926 (p < 0.05). The coefficient of determination (R²) value of 0.315 indicates that 31.5% of the variation in purchase decisions can be explained by price, halal awareness, and celebrity endorsers. These findings confirm that purchase decisions for halal food products on e-commerce platforms are more strongly influenced by price and halal awareness than by promotion through public figures. This study contributes to strengthening the study of Muslim consumer behavior in the context of digital commerce and provides practical implications for business actors to set competitive prices and ensure clarity of product halal status in order to increase consumer trust and purchase decisions.
Pengaruh Perputaran Kas Dan Perputaran Piutang Terhadap Rentabilitas Ekonomi Pada PT. Argha Karya Prima Industry Tbk Bambang Kurniawan; Achyat Budianto; Khoiriyatun Ni’mah
Jurnal Publikasi Manajemen Informatika Vol. 2 No. 3 (2023): SEPTEMBER: JURNAL PUBLIKASI MANAJEMEN INFORMATIKA
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jupumi.v2i3.2131

Abstract

The purpose of this study was to determine and analyze the level of cash turnover, accounts receivable turnover, and economic profitability at PT. Argha Karya Prima Industry Tbk. This study uses a quantitative approach. The type of data used is secondary data. The analysis techniques used are hypothesis testing, classical assumption testing, and multiple linear regression. Based on the results of data analysis, it can be seen that: 1) Partially, cash turnover has no significant effect on economic profitability, with the results of data analysis showing that the value of tcount < table (-0.139 < 2.04227). 2) Partially, accounts receivable turnover has no significant effect on economic profitability, with the results of data analysis showing that tcount < ttable (1.974 < 2.04227). 3) simultaneously there is an influence between cash turnover and accounts receivable turnover on economic profitability, with the results of data analysis showing Fcount > Ftable (3.544 > 3.29).
Pengaruh Corporate Social Responsibility dan Pertumbuhan Perusahaan Terhadap Nilai Perusahaan Dengan Kinerja Keuangan Sebagai Variabel Mediasi Fahri Agninashrullah; Khairiyani Khairiyani; Achyat Budianto
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.v3i4.616

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Corporate Social Responsibility (CSR) dan pertumbuhan perusahaan terhadap nilai perusahaan dengan kinerja keuangan sebagai variabel mediasi pada perusahaan sub-sektor makanan dan minuman yang terdaftar di Indeks Saham Syariah Indonesia (ISSI) periode 2021-2025. Penelitian ini menggunakan pendekatan kuantitatif dengan data sekunder yang diperoleh dari laporan tahunan dan laporan keberlanjutan perusahaan. Teknik pengambilan sampel menggunakan purposive sampling sehingga diperoleh 18 perusahaan dengan total 90 observasi. Analisis data dilakukan menggunakan regresi data panel dengan bantuan perangkat lunak E-Views 12, sedangkan pengujian mediasi dilakukan menggunakan Uji Sobel. Hasil penelitian menunjukkan bahwa Corporate Social Responsibility tidak berpengaruh terhadap kinerja keuangan, sedangkan pertumbuhan perusahaan berpengaruh positif dan signifikan terhadap kinerja keuangan. Corporate Social Responsibility berpengaruh negatif dan signifikan terhadap nilai perusahaan, sedangkan pertumbuhan perusahaan tidak berpengaruh terhadap nilai perusahaan. Kinerja keuangan berpengaruh positif dan signifikan terhadap nilai perusahaan. Selain itu, hasil uji Sobel menunjukkan bahwa kinerja keuangan tidak mampu memediasi pengaruh Corporate Social Responsibility terhadap nilai perusahaan, namun mampu memediasi pengaruh pertumbuhan perusahaan terhadap nilai perusahaan. Dengan demikian, dapat disimpulkan bahwa kinerja keuangan berperan penting dalam meningkatkan nilai perusahaan serta mampu menjadi variabel mediasi dalam hubungan antara pertumbuhan perusahaan dan nilai perusahaan, tetapi belum mampu memediasi hubungan antara Corporate Social Responsibility dan nilai perusahaan pada perusahaan sub-sektor makanan dan minuman yang terdaftar di Indeks Saham Syariah Indonesia (ISSI) periode 2021-2025.
Pengaruh Sertifikasi Halal dan Produk Halal Terhadap Tingkat Kepercayaan Konsumen : Studi Pada Usaha Pizza Jambi Vini TrisnaQoryanti; Elyanti Rosmanidar; Achyat Budianto
Tasyri' : Jurnal Muamalah dan Ekonomi Syariah Vol. 8 No. 1 (2026): Tasyri: Jurnal Muamalah dan Ekonomi Syariah
Publisher : Fakultas Hukum dan Ekonomi Syariah Institut Agama Islam Pangeran Dharma Kusuma Indramayu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55656/tjmes.v8i1.759

Abstract

This study aims to examine the effect of halal certification and halal products on consumer trust in Pizza Jambi. This study employed a quantitative approach using an associative research design. The sample consisted of 100 respondents selected through purposive sampling. Data were collected using a structured questionnaire and analyzed using multiple linear regression analysis. The results indicate that halal certification has a positive and significant effect on consumer trust (t = 2.981; p = 0.004). Halal products also have a positive and significant effect on consumer trust (t = 7.209; p < 0.001). Simultaneously, halal certification and halal products significantly affect consumer trust (F = 106.254; p < 0.001). The coefficient of determination (R² = 0.687) indicates that the two independent variables explain 68.7% of the variance in consumer trust, while the remaining 31.3% is explained by other factors beyond the scope of this study. These findings provide practical implications for Micro, Small, and Medium Enterprises (MSMEs) in strengthening consumer trust and improving business competitiveness through the implementation of halal assurance.
Analisis Kepatuhan Penyajian Laporan Keuangan Berdasarkan PSAK 409 Pada Lembaga Amil Zakat Yayasan Insan Madani Jambi Lesti Anggri Desmayanti; Youdhi Prayogo; Achyat Budianto
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 5 No. 6: September 2026
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v5i6.17709

Abstract

Penelitian ini bertujuan guna menganalisis penerapan beserta kepatuhan penyajian laporan keuangan berdasarkan PSAK 409 serta mengidentifikasi faktor hambatan dalam penerapannya pada LAZ Insan Madani Jambi. Penelitian memanfaatkan metode kualitatif dengan pendekatan deskriptif dengan teknik wawancara, observasi, serta dokumentasi laporan keuangan. Analisis dijalankan dengan membandingkan praktik penyajian laporan keuangan lembaga dengan ketentuan PSAK 409 dan indikator kepatuhan yang telah ditetapkan. Temuan penelitian memperlihatkan bahwa lembaga telah menerapkan prinsip PSAK 409, khususnya dalam pemisahan dana zakat, infak, sedekah, dan dana amil, pengungkapan kebijakan akuntansi, serta konsistensi penyajian antarperiode. Namun, kepatuhan belum sepenuhnya optimal karena pada periode tertentu laporan keuangan belum diaudit sehingga belum dapat dipublikasikan secara lengkap. Faktor hambatan penerapan lebih dipengaruhi oleh perubahan regulasi, penyesuaian sistem digital, serta proses audit eksternal. Penelitian ini diharapkan mampu menjadi rekomendasi bagi lembaga dalam menghasilkan peningkatan kualitas laporan keuangan sesuai standar akuntansi syariah.
Co-Authors A. Rozi Achien Septa Sustiawan Adi Musakir Agustina Mutia Ahmad Qhoirul Ahmad Syahrizal Ahsan Putra Hafiz Algian fahrozi Alif Mursadad Andriani, Beid Fitrianova Anjas Irawan Aprita, Opimi Arsa Arsa Arsa Arsa Aziz, Marwa Abd Bambang Kurniawan Bambang Kurniawan Beid Fitrianova Andriani Beid Fitrianova Andriani Elyanti Rosmanidar Elyanti Rosmanidar Erik Mandala Putra Evrina Fadillah, Akbar Fahri Agninashrullah Fandi Achmad Rasyad Ferawati, Rofiqoh Ferri Saputra Tanjung Ferri Saputra Tanjung Fitrianova Andriani, Beid Irawan, Turino Adi Khairiyani Khoiriyatun Ni’mah Khoiriyatun Ni’mah Lesti Anggri Desmayanti 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 Iqbal 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 Rofiqoh Ferawati Rozi, A Rozi, A. Sampoerno, Mohd. Norma Sean Popo Hardi Sintia Angela Sari Sissah Sissah Siti Nurhaliza Sri Rahma Tanjung, Ferri Saputra Tiara Veliya Nur Kharisma Tika Andriani Titin Agustin Nengsih Usdeldi Usdeldi Usdeldi, Usdeldi Vigo Iwanda Pratama Vini TrisnaQoryanti Wati, Zahra Youdhi Prayogo Youdhi Prayogo Youdhi Prayogo