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All Journal E-Bisnis : Jurnal Ilmiah Ekonomi dan Bisnis Laa Maisyir Jurnal Ekonomi Islam Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah EKONOMIS : Journal of Economics and Business SYARI'AH : Jurnal Ekonomi Syari'ah JURNAL PENDIDIKAN TAMBUSAI Istinbath: Jurnal Hukum dan Ekonomi Islam Al-Masharif: Jurnal Ilmu Ekonomi dan Keislaman eCo-Buss IMARA : Jurnal Riset Ekonomi Islam Jurnal Ekuivalensi Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (JASMIEN) DEDIKASI PKM J-ISCAN : Journal of Islamic Accounting Research Indonesian Journal of Islamic Economics and Business International Journal of Trends in Accounting Research Jurnal Development EKSYA: Jurnal Ekonomi Syariah Ekonomia Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi International Journal of Islamic and Social Sciences (ISOS) Al Dzahab Al Fiddhoh: Journal of Banking, Insurance, and Finance Legal Protection for the Partnership Agreement Parties Jurnal Akuntansi Syariah (JAkSya) ARZUSIN: Jurnal Manajemen dan Pendidikan Dasar Profit: Jurnal Manajemen, Bisnis dan Akuntansi Journal of Student Research Jurnal Publikasi Manajemen Informatika (JUPUMI) Innovative: Journal Of Social Science Research J-ISACC : Journal of Islamic Accounting Competency Jurnal Kendali Akuntansi Jurnal Manajemen Keuangan Syariah Wawasan : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Jurnal Riset Rumpun Ilmu Ekonomi (JURRIE) Jurnal Riset Manajemen Jurnal Riset Manajemen dan Ekonomi International Journal of Trends in Accounting Research AT-TIJARAH: Journal Islamic Banking and Finance Research Imara: Jurnal Riset Ekonomi Islam Jurnal Ilmiah Ekonomi dan Manajemen Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah Journal Economic Excellence Ibnu Sina Jurnal Manajemen dan Pendidikan Agama Islam Jurnal Ekonomi, Akuntansi dan Perpajakan Ekonomia Margin : Journal of Islamic Banking Aksyana : Jurnal Akuntansi dan Keuangan Islam
Mellya Embun Baining
UIN Sulthan Thaha Saifuddin Jambi
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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Journal : ARZUSIN: Jurnal Manajemen dan Pendidikan Dasar

 1 
Analisis Perlakuan Akuntansi Penjualan Konsinyasi pada Minimarket S_Mart Kuala Tungkal Baining, Mellya Embun; Faturahman, Faturahman; Sari Usda, Fitri Nadia
ARZUSIN Vol 5 No 2 (2025): APRIL
Publisher : Lembaga Yasin AlSys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/arzusin.v5i2.5566

Abstract

This research is motivated by the importance of accuracy in recording consignment sales transactions which are still an obstacle for retail businesses, especially at Minimarket S_Mart Kuala Tungkal. Lack of understanding of proper accounting treatment causes financial information not to be presented reliably, thus affecting the decision-making process. This study aims to analyze the accounting treatment of consignment sales and assess its conformity with financial accounting standards. The research used a qualitative approach with a case study method. Data collection techniques include observation, in-depth interviews, and documentation, with the research subjects consisting of shop owners, treasurers, and transaction and bookkeeping documents. Data analysis was carried out descriptively qualitatively through the stages of reduction, presentation, and conclusion drawing.The results showed that Toko S_Mart applies the non-separate recording method in reporting consignment sales and regular sales, which is considered to facilitate daily operations but limit the accuracy of detailed profit analysis. In addition, inconsistencies were found in revenue recognition and recording transactions that were not fully in accordance with accrual accounting principles. In conclusion, although recording practices reflect a basic understanding of consignment transactions, there is a need to improve technical rigor and the use of more detailed recording methods in order to produce financial statements that are relevant, reliable and useful to management in making decisions.
Pengaruh Jenjang Pendidikan Pemilik Usaha, Skala Usaha, dan Umur Usaha terhadap Penyusunan Laporan Keuangan pada UMKM di Kecamatan Paal Merah Jambi Baining, Mellya Embun; Afrilicia, Nanda
ARZUSIN Vol 5 No 3 (2025): JUNI
Publisher : Lembaga Yasin AlSys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/arzusin.v5i3.5918

Abstract

This study is motivated by the low level of financial statement preparation among Micro, Small, and Medium Enterprises (UMKM), which is presumed to be influenced by business characteristics such as the owner’s educational background, business scale, and business age. The aim of this research is to determine the effect of these three variables on financial statement preparation among UMKM in Paal Merah District, Jambi. Using a quantitative approach with a descriptive design, primary data were collected through questionnaires distributed to 99 UMKM actors. Data analysis was conducted using multiple linear regression, classical assumption tests, t-tests, and F-tests. The analysis results show that the owner’s educational background has no significant effect on financial statement preparation. In contrast, both business scale and business age have significant effects, both partially and simultaneously, as indicated by the F-test results. The coefficient of determination reveals that the three independent variables explain only 13.5% of the variation in financial statement preparation, while the remaining 86.5% is influenced by other factors not examined in this study. These findings suggest that an increase in business scale and age is more likely to encourage UMKM actors to pay attention to financial reporting practices than formal educational background. The implication is that assistance and training programs for UMKM should focus on practical and contextual aspects tailored to business needs in order to enhance financial reporting compliance.
Pengaruh Sistem Informasi Akuntansi Manajemen, Human Capital, dan Ketidakpastian Lingkungan terhadap Kinerja Manajerial pada Badan Amil Zakat Nasional Provinsi Jambi Al Thariq, M. Andrey; Baining, Mellya Embun
ARZUSIN Vol 5 No 5 (2025): OKTOBER
Publisher : Lembaga Yasin AlSys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/arzusin.v5i5.7718

Abstract

The Badan Amil Zakat Nasional (BAZNAS), as a non-structural government institution, holds a strategic responsibility in the national management of zakat, requiring a professional, accountable, and adaptive management system in response to environmental dynamics. However, the effectiveness of zakat institution management often faces challenges, particularly in optimizing information systems, human resource quality, and coping with external uncertainties. This study aims to analyze the influence of Management Accounting Information Systems (MAIS), Human Capital (HC), and Environmental Uncertainty (EU) on managerial performance at BAZNAS of Jambi Province. A quantitative approach was employed using a survey method involving employees and managers as respondents. The questionnaire instrument was tested for validity and reliability, and the data were analyzed using multiple linear regression to assess both partial and simultaneous effects among variables. The results show that both MAIS and HC have a positive and significant influence on managerial performance, while EU does not have a significant effect. Simultaneously, the three variables have a significant influence on managerial performance. These findings emphasize the importance of effective MAIS implementation and human resource capacity building in enhancing the managerial performance of zakat institutions and strengthening organizational governance based on sharia principles.
Co-Authors A.A. Miftah Achmad Hizazi Achyat Budianto Ade Kurnia Pasania Aditya Arbi Afrilicia, Nanda Agusriandi, Agusriandi Agustin Nengsih, Titin Ahmad Syukron Prasaja Ahmad, Nurbadaliah Al Akrom Alparidi Al Thariq, M. Andrey Ambok Pangiuk Ambok Pangiuk Amri Amir Ananda Putri Andriani, Beid Fitrianova Angri Fameliani Ani Mutiara Sari Anissa Ika Septiara Anissa Ika Septiara Aprita, Opimi Aryani, Lusiana Atar Satria Fikri Ayuni, Sri Beid Fitrianova Andriani Boby Indrawan Dea Agnes Efria Dea Agnes Efria Desri Ramadhan, Rian Dessy Anggraini Dessy Anggraini Dewi Lestari Dewi Lestari Ekawati Ekawati Elda Annaiyah Alfarani Elda Annaiyah Alfarani Elvi Yanita Enggar Diah Puspa Arum Erwin Saputra Siregar Fadhillah, M Syarif Fathuddin Abdi Faturahman Faturahman Faturahman, Faturahman Fauzan Ramli Febriansyah Putra, Lucky Feni Hariyati Fira Gustira Fitri Ana Siregar Fitrianova Andriani, Beid Gispa Ayuptri H. Maulana Yusuf Hamdani Akbar Handayani, Dea Hilali, Ahmad Mu'ariful Hupriah Futri Indah Pratiwi Putri Indrayani, Salsa Vonni Intan Fazira Khairiyani Khairiyani Khairiyani Khairiyani KHAIRIYANI, KHAIRIYANI Khusnul Istiqomah Khusnul Istiqomah Kiki Wahyudi Laily Ifazah Lia Rahmasari M Taufik Ridho M. Nazori Majid, Nazori Marhama, Putri Marnas Nazir Masriyatul Mudrikah Maulana Yusuf Maulana Yusuf Melnik Purnama Sari Nengsi Miftah Miftah Milde Wahyu Mohammad Orinaldi Mohammad Orinaldi Mohammad Orinaldi Mu'ariful Hilali, Ahmad Mubiarto, Novi Muhamad Subhan Muhammad Riyadi Dwi Atmojo Nafa Nadiyah Ramdah Neneng Sudharyati Novi Mubyarto Nurbadaliah Ahmad Nurjanah Nurjanah Nurul Pebriyanti Nyimas Eni Likna Putri Oktavia Sri Wardani Orinaldi, Mohammad Perdana Putra Elpian Pratiwi Putri, Indah Puja Safitri Putri, Afrilia Osa Putriana, Marissa Qosim, Maulana Rafidah Rafidah Rafidah Rafidah Rahayu Saputri Ramadani, Riska Regita Suci Amelda Rio Iqlandia Risky Olivia Erdani Rita Mulyani Rofiqoh Ferawati Rohana Rohana Rusmah Khairunnisa Safitri, Puja Saijun, Saijun saputra Sari Usda, Fitri Nadia Sari, Ani Mutiara Sari, Murni Purnama Sinta Noista Sinta Noista Sintia Delvianti Sissah Sri Halimah Sri Wahyuningsih Suci Ramadhani Suhar Suhar Suniati Suniati Syahmardi Yakop Titin Agustin Nengsih Vigo Iwanda Pratama Wati, Azmida Wiwindari Yuliana Zahrah Zahrah