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All Journal ISTIKHLAF: Jurnal Ekonomi, Perbankan & Manajemen Syariah Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Filantropi: Jurnal Manajemen Zakat dan Wakaf Al Dzahab QISTINA: Jurnal Multidisiplin Indonesia Journal of Accounting Inquiry Jurnal Ilmiah Ekonomi dan Manajemen
Ferri Saputra Tanjung
Universitas Islam Negeri Sulthan Thaha Saifuddin Jambi
Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Nursing Social Sciences Other

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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.
APLIKASI SISTEM KEUANGAN DESA (SISKEUDES) DALAM MEWUJUDKAN GOOD GOVERNANCE (STUDI KASUS DI DESA TELUK TIGO KECAMATAN CERMIN NAN GEDANG KABUPATEN SAROLANGUN)” M.Jian Subhi; Bambang Kurniawan; Ferri Saputra Tanjung
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 2 No. 1 (2024): Januari
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v2i1.910

Abstract

Sumber Buku Chabib Soleh, Heru, Pengelolaan Keuangan Desa (Bandung : Fokus Media, 2014) Ishak, Dokumen sejarah desa teluk tigo. Arsip Desa Teluk Tigo (2022) Jefri, R. Teori Stewardship dan Good Governance, (Economics Bosowa, 2018). Mardawani, Praktis Penelitian Kualitatif Teori Dasar Dan Analisis Data Dalam Perspektif Kualitatif (Deepublish, 2020) Muhammad, Pengantar Ilmu Administrasi Negara (Sulawesi : Unimal Press, 2019) Rahyunir Rauf, Sri Maulidah, Pemerintahan Desa (Pekan Baru, ZANAFA, 2015) Rudy, Buku Ajar Pemerintahan Desa (Bandar Lampung : AURA, 2013) Sugiono, Medote Penelitian Kuantitafif dan Kualitatif .R&D, (Bandung ; alfabeta. 2016) Sutojo, Siswanto, Aldridge, E John. Good Corporate Governance, Tata Kelola Perusahaan yang Sehat, (Penerbit PT. Damar Mulia Pustaka, Cetakan Kedua, Jakarta, Juni 2008) Jurnal dan Publikasi Abdullah, M. H., & Samad, A. (2019). Pengaruh Sistem Informasi Keuangan Desa (SISKEUDES) Terhadap Kinerja Kepala Desa (Studi Kasus Desa Tokaka, Kecamatan Gane Barat Utara, Kabupaten Halmahera Selatan). IJIS-Indonesian Journal On Information System, 4(1). Ardian, S., Restu, A., & Vera, O. Pelaksanaan Good Governance Dan Penerapan SISKEUDES Berdasarkan Peraturan Mentari Dalam Negeri Nomor 20 Tahun 2018 Tentang Pengelolaan Keuangan Desa (Studi Kasus pada Desa di Kecamatan Bengkalis, Kabupaten Bengkalis, Provinsi Riau). Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi, 7(2), 1-15. Arif Rivan and Irfan Ridwan Maksum, “Penerapan Sistem Keuangan Desa (Siskeudes) Dalam Pengelolaan Keuangan Desa,” Jurnal Administrasi Publik (Public Administration Journal) 9, no. 2 (November 24, 2019): 92–100, https://doi.org/10.31289/jap.v9i2.2487. Atikah, S., Rakhmawati, I., Astuti, B. R. D., & Della Nabila, D. T. (2021). Evaluasi Aplikasi Sistem Keuangan Desa (SISKEUDES). Jurnal Aplikasi Akuntansi, 5(2), 161-174. Bela, H. S., & Utama, A. S. (2019). Implementasi Prinsip-Prinsip Good Governance dalam Aplikasi Sistem Keuangan Desa. Jurnal Pemerintahan Dan Politik, 4(3). Hendrawati, Lilis. “Efektivitas Penerapan Aplikasi Sistem Keuangan Desa (SISKEUDES) Dalam Meningkatkan Akuntabilitas Dan Transparansi Laporan Keuangan Desa Pule Kecamatan Pule Kabupaten Trenggalek,” 2021. Hutapea, Herti Diana. “Pengelolaan Keuangan Desa Dalam Mewujudkan Good Governance (Studi Pada Pemerintahan Desa Adiankoting Kecamatan Adiankoting Kabupaten Tapanuli Utara),” 2017. Ilham, Surianto, and Kadek Evi Lusiani. “Analisis Penerapan Aplikasi Sistem Keuangan Desa (Siskeudes) Dalam Pengelolaan Keuangan Desa Pada Desa Kukutio Kabupaten Kolaka.” Jurnal Akuntansi Kompetif 5, no. 2 (2022): 180–92. Lukman, J. P. (2021). Efektivitas E-Government dalam Sistem Pengelolaan Keuangan Desa (SISKEUDES) di Desa Paconne Kecamatan Belopa Utara Kabupaten Luwu= The Effectiveness of E-Government in Village Financial Management System (SISKEUDES) in Paconne Village, North Belopa District, Luwu Regency (Doctoral dissertation, Universitas Hasanuddin). Lusiono, E. F., & Suharman, S. (2017). Analisis penerimaan aplikasi SISKEUDES di lingkungan pemerintah daerah Kabupaten Sambas. Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis, 5(2), 163-172. Maharani, Dinda Novyasari, and Fajar Syaiful Akbar. “Penerapan Sistem Keuangan Desa (SISKEUDES) Dalam Mewujudkan Akuntabilitas Pemerintah Desa.” Behavioral Accounting Journal 3, no. 1 (June 25, 2020): 1–20. https://doi.org/10.33005/baj.v3i1.55. Malahika, J. M., Karamoy, H., & Pusung, R. J. (2018). Penerapan sistem keuangan desa (SISKEUDES) pada organisasi pemerintahan desa (Studi kasus di Desa Suwaan Kecamatan Kalawat Kabupaten Minahasa Utara). Going Concern: Jurnal Riset Akuntansi, 13(04). Milenia, Hijratul Aeni, Lukman Effendy, and Nurabiah Nurabiah. “Efektivitas Penerapan Sistem Keuangan Desa (SISKEUDES) Dalam Meningkatkan Akuntabilitas Laporan Keuangan Desa (Studi Kasus Desa Taman Sari Kecamatan Gunungsari).” Jurnal Akuntansi & Keuangan Unja 7, no. 2 (2022): 67–81. Mudhofar, M. (2022). Analisis Implementasi Good Governance Pada Pengelolaan Keuangan Desa. Jurnal Riset Akuntansi dan Keuangan, 10(1), 21-30. Mudhofar, Muhammad. “Analisis Implementasi Good Governance Pada Pengelolaan Keuangan Desa.” Jurnal Riset Akuntansi Dan Keuangan 10, no. 1 (2022): 21–30. Rivan, Arif, and Irfan Ridwan Maksum. “Penerapan Sistem Keuangan Desa (Siskeudes) Dalam Pengelolaan Keuangan Desa.” Jurnal Administrasi Publik (Public Administration Journal) 9, no. 2 (November 24, 2019): 92–100. https://doi.org/10.31289/jap.v9i2.2487. Sulina, I. G. A. T., Wahyuni, M. A., Kurniawan, P. S., & ST, M. (2018). Peranan sistem keuangan desa (Siskeudes) terhadap kinerja pemerintah desa (studi kasus di desa Kaba-kaba, Kecamatan Kediri, Kabupaten Tabanan). JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha, 8(2).
Pengaruh Fitur Layanan Byond Bank Syariah Indonesia Terhadap Kepuasan Mahasiswa Fakultas Ekonomi dan Bisnis Islam UIN STS Jambi Serly Ramadhani; Ahmad Syahrizal; Ferri Saputra Tanjung
QISTINA: Jurnal Multidisiplin Indonesia Vol. 5 No. 1 (2026): June 2026
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/qistina.v5i1.8582

Abstract

Praktiknya, perkembangan layanan perbankan digital mendorong Bank Syariah Indonesia menghadirkan aplikasi BYOND by BSI sebagai inovasi untuk memenuhi kebutuhan transaksi mahasiswa yang cepat dan berbasis teknologi. Penelitian ini bertujuan menganalisis pengaruh fitur layanan aplikasi tersebut terhadap kepuasan mahasiswa Fakultas Ekonomi dan Bisnis Islam UIN Sulthan Thaha Saifuddin Jambi dengan variabel independen berupa efisiensi, ketersediaan sistem, privasi/ keamanan, responsivitas, dan nilai spiritual, serta kepuasan mahasiswa sebagai variabel dependen. Metode yang digunakan adalah pendekatan kuantitatif asosiatif dengan teknik quota sampling terhadap 200 responden, pengumpulan data melalui kuesioner skala Likert, dan analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa secara simultan fitur layanan BYOND berpengaruh signifikan terhadap kepuasan mahasiswa dengan nilai signifikansi 0,000 < 0,05 dan F hitung lebih besar dari F tabel. Secara parsial, efisiensi (sig. 0,001), ketersediaan sistem (sig. 0,003), privasi/keamanan (sig. 0,002), responsivitas (sig. 0,004), dan nilai spiritual (sig. 0,000) masing-masing berpengaruh positif dan signifikan karena seluruh nilai signifikansi lebih kecil dari 0,05. Koefisien determinasi (R²) sebesar 72% menunjukkan bahwa variasi kepuasan mahasiswa dapat dijelaskan oleh kelima variabel tersebut, sedangkan 28% sisanya dipengaruhi faktor lain di luar model penelitian. Temuan ini menegaskan bahwa kualitas layanan digital berbasis prinsip syariah berperan penting dalam membentuk kepuasan pengguna secara berkelanjutan.
Analysis of Transparency, Accountability and Community Participation in Village Fund Financial Management Tendri soli; Agustina Mutia; Ferri Saputra Tanjung
Journal of Accounting Inquiry Vol. 5 No. 1 (2026)
Publisher : Faculty of Islamic Economics and Business, State Islamic University Sunan Kalijaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14421/jai.2026.5.1.034-050

Abstract

Purpose: This study aims to explore how transparency, accountability, and community participation in the financial management of the Village Fund are implemented in Simbur Naik Village, East Muara Sabak District. Methodology: This study uses a qualitative method. Data were obtained through interviews, observations, and documentation with informants, including village heads, village secretaries, finance heads, members of the Village Consultative Body, and community members. The data collection and analysis process consists of the stages of data reduction, data display, and conclusion making. Findings: The results of the study show that the village government has tried to implement the principles of transparency and accountability through the publication of information and the preparation of accountability reports. However, the implementation is not optimal, and public participation is still low. From the perspective of sharia accounting, the management of the Village Fund reflects the values of trust, honesty, responsibility, and justice as a form of accountability not only to the community but also to realize the common good. To achieve more efficient village financial governance, information quality must be improved, accountability strengthened, and community participation expanded. Novelty: This research advances holistic governance that balances upward, downward (community), and outward (divine) accountability. This research uses a triangulated Lens from Stewardship Theory, Good Governance, and the Sharia Accounting perspective. Finally, the Qualitative view distinguishes between formalistic publication and substantive community understanding.
Donations for Palestine: Amanah as a Moderating Variable in the Effect of Transparency and Institutional Image on Donor Trust faturahman; Atar Satria Fikri; Ferri Saputra Tanjung; Wan Nur Fazni Wan Mohamad Nazarie
Filantropi : Jurnal Manajemen Zakat dan Wakaf Vol. 7 No. 1 (2026): Filantropi
Publisher : Program Studi Manajemen Zakat dan Wakaf

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/finalmazawa.v7i1.13611

Abstract

This study focuses on analyzing the impact of transparency and institutional image on donor trust, as well as the ability of the variable amanah to moderate the effect of transparency and institutional image on donor trust in fundraising and donation management for Palestine. This research employs a quantitative approach. The population and sample consist of 100 DT Peduli Jambi donors who contributed to Palestine, selected using probability sampling with a simple random sampling technique. A Likert-scale questionnaire was used as the data collection instrument. Data analysis was conducted using multiple regression and moderated regression analysis. Based on the findings and discussion, transparency and institutional image are the main factors influencing donor trust. Both function as signals that reduce information asymmetry and shape public perceptions of institutional credibility and reputation. The inability of amanah to moderate the relationship between transparency, institutional image, and donor trust represents an important finding of this study. Amanah does not directly influence donor trust in this context but rather functions as an inherent moral foundation within the institution.
Pengaruh Strategi Pemasaran Syariah Dan Promosi Media Sosial Terhadap Minat Beli Busana Muslimah Pada Toko Rabbani Jambi Ayu Pitria Susanti; Erwin Saputra Siregar; Ferri Saputra Tanjung
ISTIKHLAF: Jurnal Ekonomi, Perbankan dan Manajemen Syariah Vol. 8 No. 1 (2026): (Maret 2026)
Publisher : Institut Agama Islam Yasni Bungo Jambi, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51311/istikhlaf.v8i1.1355

Abstract

Pesatnya pertumbuhan industri fashion muslimah, didorong oleh meningkatnya kesadaran berbusana sesuai syariat serta pemanfaatan media sosial sebagai sarana promosi, menuntut pelaku usaha untuk menerapkan strategi pemasaran yang tidak hanya efektif secara komersial tetapi juga selaras dengan nilai-nilai Islam. Namun, masih terbatasnya pemahaman konsumen terhadap penerapan strategi pemasaran syariah dan belum optimalnya promosi media sosial berbasis nilai syariah pada Toko Rabbani Jambi menjadi alasan penting untuk meneliti pengaruh kedua strategi tersebut terhadap minat beli busana muslimah. Tujuan penelitian ini adalah (1) Untuk mengetahui strategi pemasaran syariah yang dilakukan Rabbani Jambi dalam pengaruhnya terhadap minat beli busana muslimah. (2) Untuk mengetahui pengaruh promosi media sosial yang dilakukan Rabbani Jambi terhadap minat beli busana muslimah. (3) Untuk mengetahui seberapa besar pengaruh strategi pemasaran berbasis syariah melalui promosi di media sosial oleh Rabbani Jambi secara stimultan berpengaruh terhadap minat beli konsumen busana muslimah. Metode Penelitian yang digunakan adalah metode deskriftif Kuantitatif dengan alat analisis yang digunakan adalah Analisis Partial Least Squares (PLS). Hasil Penelitian menunjukkan bahwa: (1) strategi pemasaran syariah memiliki perngaruh terhadap minat beli konsumen busana muslimah di Toko Rabbani Jambi (2) promosi media sosial memiliki perngaruh terhadap minat beli konsumen busana muslimah di Toko Rabbani Jambi. (3) strategi pemasaran dan promosi media sosial berpengaruh secara bersama-sama terhadap minat beli konsumen busana muslimah di Toko Rabbani Jambi dengan nilai R Square sebesar 0,993. Strategi pemasaran syariah dan promosi media sosial secara bersama-sama mampu menjelaskan 99,3% variabilitas minat beli. Penelitian ini menyimpulkan bahwa strategi pemasaran syariah dan promosi media sosial masing-masing memiliki pengaruh yang signifikan terhadap minat beli konsumen busana muslimah di Toko Rabbani Jambi.
Pengaruh Audit Tenure dan Audit Market Concentration Terhadap Kualitas Audit Syariah Rindy Anticha; Usdeldi Usdeldi; Ferri Saputra Tanjung
Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Vol. 6 No. 1 (2026): MARET : Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurimea.v6i1.1959

Abstract

This study aims to analyze the effect of audit tenure and audit market concentration on sharia audit quality in companies included in the Jakarta Islamic Index (JII) and listed on the Indonesia Stock Exchange for the 2019–2023 period. This study uses a quantitative approach involving 20 companies in the Jakarta Islamic Index (JII) and listed on the Indonesia Stock Exchange for the 2019-2023 period, resulting in 100 data. This study uses secondary data collection through the company's annual report. The analysis method in this study uses logistic regression analysis and statistical testing through the Wald test and simultaneous test (Omnibus Test). The results of the study indicate that partially, audit tenure has a negative and significant effect on sharia audit quality, indicating that the length of the relationship between the auditor and the client can reduce auditor independence. Conversely, audit market concentration has a positive and significant effect on sharia audit quality, indicating that market dominance by large auditors can increase audit professionalism and accuracy. Simultaneously, both variables are proven to have a significant effect on the quality of sharia audits, although the coefficient of determination (Nagelkerke R Square) of 0.291 indicates that there are still other variables outside the model that contribute 70.9%. This finding provides important implications for Public Accounting Firms, sharia companies, and further researchers in efforts to improve the quality and integrity of sharia audits in Indonesia.
Co-Authors Agustina Mutia Ahmad Syahrizal Arsa Arsa Atar Satria Fikri Ayu Pitria Susanti Bambang Kurniawan Erwin Saputra Siregar Faturahman M.Jian Subhi Muhamad Syawal Muhammad Ismail Rindy Anticha Serly Ramadhani Tendri soli Usdeldi, Usdeldi Wan Nur Fazni Wan Mohamad Nazarie