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PENERAPAN PENYUSUNAN LAPORAN DENGAN STANDAR AKUNTANSI KEUANGAN ENTITAS MIKRO, KECIL DAN MENENGAH (SAK-EMKM): Studi Pada Toko Oleh-Oleh Pak Dj Arsa Arsa; Muhammad Ismail; Ferri Saputra Tanjung; Muhamad Syawal
Al Dzahab: Journal of Economics, Management, Business and Accounting Vol. 3 No. 2 (2022): Al Dzahab: Journal of Economics, Management, Business and Accounting
Publisher : Institut Agama Islam Negeri Kerinci

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32939/dhb.v3i2.1461

Abstract

Purpose : This study aims to determine the application of the preparation of reports with financial accounting standards for micro, small and medium entities at Pak DJ's Souvenir Shop. The problems discussed in this study are how to prepare the financial statements of Pak DJ's gift shop and how to form the preparation of the DJ's gift shop's financial statements in accordance with SAK EMKM. The purpose of this study is to analyze the form of the financial statements of Pak DJ's Souvenir Shop and make a financial report of Pak DJ's Souvenir Shop in accordance with SAK EMKM.Design/methodology/approach : To obtain the data, the authors used descriptive qualitative research, namely through interviews with the owner of the DJ's Souvenir Shop and documentation of documents related to the preparation of the DJ's souvenir shop's financial statements.Findings : The results showed that the financial statements prepared by Mr. DJ's Souvenir Shop were only simple notes, namely cash receipts and disbursements, the application of financial statement preparation based on Financial Accounting Standards for Micro, Small and Medium Entities at Mr. DJ's Souvenir Shops compiled by researchers consisting of: from the statement of financial position, income statement and notes to financial statements.Research imlications : Statement of financial position with total assets of Rp. 101,832,700 and total liabilities and equity of Rp. 149,490,100, income statement with total profit of Rp. 99,490,100 and notes to financial statements.
Pengaruh Produk Dan Pelayanan Terhadap Keputusan Anggota Menggunakan Jasa BMT ( Baitul Maal Wa Tamwil ) Bina Insan Sejahtera Di Kota Jambi Darmiwati Darmiwati; Arsa Arsa; Mohammad Orinaldi
Jurnal of Management and Social Sciences Vol. 1 No. 2 (2023): April : Journal of Management and Social Sciences
Publisher : CV. Aksara Global Akademia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59031/jmsc.v1i2.178

Abstract

The method used by the authors in this study is a quantitative method, based on the results of the influence of products and services on members' decisions to use the services of Baitul Maal Wa Tamwil Bina Insan Prosperous City of Jambi. The results of the research on social class variable test, product quality and purchasing decisions were declared valid. Testing the hypothesis for the product variable (X1) 0.259 has an impact on members' decisions seen from the t value of 1.877 and a significant 0.00. It was concluded that Ho was rejected while H1 was accepted. Testing the hypothesis for service variables (X2) 0.329 service influences member decisions. Judging from the statistical value of t count of 2.437 and a significant 0.00 it is concluded that Ho is rejected while H2 is accepted. (F test) to get the result that the independent variables namely products and services jointly influence the dependent variable (member decision). This can be seen from the results obtained F count 2.925 with a significant price of 0.043.
ANALISIS PEMBIAYAAN ARRUM BUKU PEMILIK KENDARAAN BERMOTOR (BPKB) PEGADAIAN SYARIAH TERHADAP PENGEMBANGAN USAHA MIKRO KECIL (Pada PT. Pegadaian Syariah Cabang Jelutung Kota Jambi) Sarita Isniarti; Arsa Arsa; Anzu Elvia Zahara
Akuntansi Vol. 1 No. 4 (2022): Desember : Jurnal Riset Ilmu Akuntansi
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurnalrisetilmuakuntansi.v1i4.108

Abstract

Usaha Mikro Kecil dan Menengah tidak terlepas pula dari sejumlah masalah yang sering dihadapi para pengusaha. Salah satunya adalah kurangnya permodalan untuk mengembangkan usaha yang sedang dijalankan. Masalah tersebut dapat mengakibatkan terhambatnya perkembangan usaha. Permasalahan yang timbul harus segara dapat diatasi dengan tambahan modal agar tidak berdampak pada keuntungan usaha. Sebagai alternatif yang dapat digunakan untuk menyelesaikan masalah permodalan yaitu dengan mengajukan Pembiayaan Arrum BPKB pada PT. Pegadaian Syariah Cabang Jelutung Kota Jambi, namun dalam melakukan pembiayaan harus menjamin kualitas Pembayaran angsuran sebaik mungkin, agar tidak terjadi kredit macet atau pembiayaan bermasalah. Yang dampaknya dapat mengakibatkan kerugian pada Pegadaian Syariah karena tidak kembalinya pembiayaan yang ditanamkan. Rumusan masalah dalam penelitian ini adalah. Bagaimana penerapan pembiayaan Arrum BPKB pegadaian syariah terhadap pengembangan usaha mikro kecil yang dijalankan PT. Pegadaian Syariah Cabang Jelutung Kota Jambi. Dan Bagaimana pengaruh pembiayaanArrum BPKB Pegadaian Syariah terhadap pengembangan usaha mikro kecil yang dijalankan PT. Pegadaian Syariah Cabang Jelutung Kota Jambi. Jenis penelitian yang digunakan adalah kualitatif, dengan menggunakan teknik wawancara dan dokumentasi. Teknik pengolahan data dengan editing, organizing dan penemuan hasil dengan menganalisis data yang diperoleh untuk diambil kesimpulan. Hasil penelitian ini menunjukan bahwa Analisis pembiayaan Arrum BPKB yang dijalankan Pegadaian Syariah Cabang Jelutung Kota Jambi berjalan sesuai dengan standar operasional manajemen yang berlaku pada pegadaian syariah pada umumnya. Dan berjalan berdasarkan peraturan direksi Nomor 47/DIR I/2018 tentang petunjuk teknis Pegadaian Arrum Mikro. Produk pembiayaan Arrum BPKB dapat mengembangkan usaha Nasabah Pegadaian Syariah Cabang Jelutung Kota. dari data 30 nasabah Pembiayaan Arrum BPKB PT. Pegadaian Syariah Cabang Jelutung Kota Jambi terdapat 52% nasabah yang mengalami pengembangan Usaha karena pendapatan yang didapat digunakan untuk mengembangkan usaha dan 48% nasabah yang tidak mengalami peningkatan pendapatan, karena pendapatan yang didapat untuk memenuhi kebutuhan konsumtif serta adanya penurunan pendapatan akibat pandemi covid-19.
Analisis Penerapan Etika Bisnis Islam Pada Pedagang Di Pasar Tradisional Merlung M Gladion Diego Hermika Putra; Arsa Arsa; Solichah Solichah
Mutiara : Jurnal Penelitian dan Karya Ilmiah Vol. 1 No. 6 (2023): Desember: Mutiara : Jurnal Penelitian dan Karya Ilmiah
Publisher : STAI YPIQ BAUBAU, SULAWESI TENGGARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59059/mutiara.v1i6.547

Abstract

Islamic business ethics plays an important role for business people to guide their behavior so that they do not deviate from moral and spiritual elements in earning a living through buying and selling. Islamic business ethics has a function, namely that Islamic business ethics tries to find ways to reconcile and harmonize different interests in the business world. Islamic business ethics also play a role in society's ever-changing business awareness. One of the interesting markets to examine is the Merlung traditional market which has many traders selling at the market such as: meat traders, vegetable traders, fruit traders, household equipment traders, etc. This research aims to determine the business ethics of traders in the Merlung traditional market from the perspective of Islamic business ethics. This research is included in the type of qualitative research, data collection techniques were carried out using interview, observation and documentation methods. The results of the research show that the majority of traders in the Merlung traditional market apply Islamic business ethics in conducting business, although there are several aspects which traders in the Merlung traditional market do not pay attention to and apply them with certain goals and with several obstacles.
PENGARUH LOKASI DAN PROMOSI TERHADAP MINAT MENABUNG DI BANK SYARIAH PADA MASYARAKAT KELURAHAN CEMPAKA PUTIH KOTA JAMBI Arsa Arsa; Bambang Kurniawan; Rima Yogitriani
MARGIN: Journal of Islamic Banking Vol 3 No 2 (2023): MARGIN JOURNAL OF ISLAMIC BANKING
Publisher : UIN Sulthan Thaha Saifuddin Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30631/margin.v3i2.1704

Abstract

Penelitian ini bertujuan untuk  mengetahui pengaruh Lokasi dan Promosi terhadap minat menabung di Bank Syariah pada masyarakat Kelurahan Cempaka Putih Kota Jambi. Dalam penelitian ini metode penelitian yang digunakan adalah metode  Kuantitatif. Sumber data yang digunakan dalam penelitian ini adalah data primer dan data sekunder. Analisis data yang digunakan adalah analisis regresi liner berganda dengan terlebih dahulu dilakukan pengujian dilakukan pengujian asumsi klasik dan uji hipotesis. Berdasarkan hasil penelitian uji-t menunjukan bahwa variabel lokasi dan promosi berpengaruh positif dan signifikan. Adapun hasil penelitian uji-F menyatakan bahwa lokasi dan promosi berpengaruh   signifikan secara bersama-sama terhadap minat menabung. Nilai koefisien determinan sebesar 36,6 % terhadap minat menabung masyarakat
ANALISIS PROSES REKRUTMEN DAN SELEKSI KARYAWAN PADA BANK SYARIAH INDONESIA KC. JAMBI Arsa Arsa; Khairiyani Khairiyani; Nissa Lamsari
MARGIN: Journal of Islamic Banking Vol 3 No 2 (2023): MARGIN JOURNAL OF ISLAMIC BANKING
Publisher : UIN Sulthan Thaha Saifuddin Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30631/margin.v3i2.2062

Abstract

Penelitian ini dilakukan pada Bank Syariah Indonesia KC Jambi dengan tujuan untuk mengetahui bagaimana proses rekrutmen dan seleksi karyawan dan dampaknya terhadap kinerja  karyawan pada Bank Syariah Indonesia KC Jambi. Sumber informan terdiri dari 5 (lima) orang pegawai pada Bank Syariah Indonesia KC Jambi dengan kriteria menempuh proses rekrutmen dan seleksi pada pada Bank Syariah Indonesia KC Jambi. Pelaksanaan rekrutmen calon karyawan ada 2 (dua) kegiatan yang dilakukan yaitu penyebaran penerimaan rekrutmen dilakukan dengan cara penyebaran informasi eksternal dan informasi Internal. Pelaksanaan seleksi penerimaan calon karyawan baru di Bank Syariah Indonesia KC Jambi memiliki beberapa tahapan diantaranya seleksi administrasi, wawancara, dan keputusan akhir seleksi. Proses rekrutmen dan seleksi memiliki dampak terhadap kinerja karyawan Bank Syariah Indonesia KC Jambi  yaitu kinerja karyawan telah sesuai dengan harapan menjalankan tugas dan tanggung jawabnya dengan kualitas yang baik dan juga tepat waktu.
Analisis Kebijakan Merger BSI Terhadap Industri Halal UMKM Arif Munandar; Arsa Arsa; Muhammad Subhan
Maisyatuna Vol 4 No 2 (2023): April: Jurnal Maisyatuna 
Publisher : STAI Denpasar Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53958/mt.v4i2.271

Abstract

This study examines the Indonesian Islamic Bank Merger policy towards the halal industry for micro, small and medium enterprises. This research is to find out the role of the Indonesian Islamic Bank Jambi Gatot Subroto branch office in developing the halal industry Micro, small and medium enterprises that apply for financing at the Bank after the Merger and find out what are the obstacles faced by the Indonesian Islamic Bank Jambi Gatot Subroto branch office in distributing financing contracts to Micro, small and medium enterprises after the merger. This study uses a qualitative approach and the type of research approach used is descriptive qualitative. The data sources are primary data and secondary data. Methods of data collection through interviews and documentation. The results of this study indicate that the Indonesian Islamic Bank Jambi Gatot Subroto after the merger already has a role in improving the economy and developing the halal industry Micro, small and medium enterprises in Jambi City by providing an initial injection of funds and top up or additional business capital and also lightening and facilitating Micro, small and medium enterprises in applying for financing at Bank Syariah Indonesia, not only that, Bank Syariah Indonesia also plays an active role as a consultant for its customers and often holds entrepreneurship guidance, Bank Syariah Indonesia, the Jambi branch office, Gatot Subroto, conducts canvassing every day or goes directly into the field to spread brochures as well as reducing installments when customers are affected by natural disasters. The constraints of Bank Syariah Indonesia Gatot Subroto Jambi branch office in channeling financing to the Halal Industry Micro, small and medium enterprises, namely defects in the name of the customer concerned due to late payment of bills, problems when completing administrative requirements files because if one of the requirements is not completed then the financing cannot be continued , business constraints that are already running but the customer is dishonest regarding customer financial information, accounts payable or reports about business activities that the customer is running, and constraints from the bank itself, namely when the customer data input system has an error while doing financing.