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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 Dharma Jnana 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 Jurnal Akuntansi Syariah (JAkSya)
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Intellectual Capital Analysis in Improving Profitability of Islamic Banking in Indonesia Erwin Saputra Siregar; Mellya Embun Baining; Oktavia Sri Wardani
AL-MASHARIF: JURNAL ILMU EKONOMI DAN KEISLAMAN Vol 10, No 1 (2022)
Publisher : Institut Agama Islam Negeri Padngsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/masharif.v10i1.5732

Abstract

This research aims to test intellectual capital improvingthe profitability of Islamic banking in Indonesia from 2015 to 2019. The dependent variable in the study was the profitability of Islamic banking, consisting of Return on Asset (ROA). In contrast, the independent variable in the study was Intellectual Capital (VAIC), consisting ofValueAdded Capital Employed (VACA), Value Added Human Capital (VAHU), and Structural Capital Value Added (STVA). This research emphasizes the importance of intellectual capital disclosure in financial statements to improve financial performance. The data used is Islamic bank data registered with the Financial Services Authorityfrom 2015to 2019. Intellectual Capital's measurement model uses Pulic Models, namely VAIC, VACA, STVA, and VAHU. Data is analyzed descriptively quantitatively with multiple linear regression analysis tools. The results showed thatVACA and STVA positively affect ROA in Islamic banks in Indonesia, and VAIC and VAHU have a significant adverse effect on ROA in Indonesia.
Penerapan Khiyar pada Pengembalian Barang Dalam Transaksi Jual Beli Pakaian Grosir Di Pasar Komplek WTC Jambi Ani Mutiara Sari; Ambok Pangiuk; Mellya Embun Baining
Indonesian Journal of Islamic Economics and Business Vol. 7 No. 1 (2022): Indonesian Journal of Islamic Economics and Business
Publisher : Fakultas Ekonomi dan Bisnis Islam UIN STS Jambi

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Abstract

This research aims to determine the application of khiyar in the return of goods in buying and selling clothes at the Jambi WTC complex market. This study uses qualitative analysis methods, where primary data is obtained from interviews and secondary data is obtained from documentation. The place in this study is the WTC Jambi shop-house complex market and the actors in this study are traders and buyers in the WTC Jambi shop-house complex market. The results of the study are as follows. (1) The application of khiyar on the return of goods at the Jambi WTC complex market has been carried out even though there is still need for improvement or it is not maximized besides that the majority do not recognize the term "Khiyar". But conceptually they have done it. (2) The implementation of the existing buying and selling contract process carried out by wholesale clothing sellers in the Jambi WTC complex market is still not in accordance with the concept of Islamic business ethics. Because there are still traders who cheat, as at the beginning of their agreement, and there are still traders who only care about their own profits without seeing that one party is being harmed. Of course this is very detrimental to the buyer and this also should not be applied and is not in accordance with Islamic business ethics. (3) The obstacle faced in carrying out khiyar on the return of goods at wholesale clothing at the Jambi WTC complex market is that the term khiyar practice according to Islam is not applied comprehensively. Although in fact they have implemented some provisions in Islam. So there is still a need for improvement by reviewing Islamic rules regarding buying and selling, including khiyar. Lack of socialization from the government in carrying out buying and selling contracts in Islam in discussing khiyar issues and ethics in trading in Islam. Keywords: Khiyar, Buy and Sell,Islamic Bussines Ethic
ANALISIS PERHITUNGAN BIAYA PRODUKSI DALAM PENETAPAN HARGA POKOK PENJUALAN PADA USAHA PENGELOLAAN ES TEBU DI KECAMATAN TELANAIPURA KOTA JAMBI Wati, Azmida; Mellya Embun Baining; Mohammad Orinaldi
Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Vol. 2 No. 2 (2022): 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.v2i2.151

Abstract

koABSTRACTThe purpose of this study was to find out how to calculate the cost of sugar cane traders in Telanaipura District, Jambi City. The type of research used was qualitative research, while the data collection techniques used in this study were interviews and documentation. In determining the cost of production, two methods can be used, namely the full costing method and the variable costing method. Based on the results of the study, it can be concluded that the strategy used by traders, namely cost calculation and pricing is still using a simple method, not using the full costing method or the variable costing method. Have not calculated all costs incurred during the production process. The calculation of the cost of production is only based on the price of raw materials, labor costs and factory overhead costs, but the factory overhead costs have not been calculated entirely.Based on the results of the calculation of the full costing method, the variable costing and the calculation according to the trader shows different results from the costs of each production where the production costs with the full costing method produce a higher value than the variable costing method and the merchant calculation method. This is because the calculation of the cost of production using the full costing method includes all cost accounts, both variable and fixed.
Analisis penerapan PSAK No.109 Tentang Akuntansi Zakat, Infaq/Sedekah Dalam Penyusunan Laporan Keuangan pada BAZNAS Kota Jambi Rofiqoh Ferawati; Mellya Embun Baining; Ade Kurnia Pasania
Jurnal Akuntansi Syariah (JAkSya) Vol 2, No 2 (2022): JAkSya Jurnal Akuntansi Syariah
Publisher : IAIN BATUSANGKAR

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (755.406 KB) | DOI: 10.31958/jaksya.v2i2.5794

Abstract

Berdasarkan ED 109 SAK Nomor 2 (PSAK), zakat merupakan kekayaan yang harus diberikan kepada umat menurut hukum Islami dan harus diberikan kepada orang yang berhak menerimanya. Penelitian dilakukan di Balai Penelitian Amir Zakat Nasional (BAZNAS) Jambi. Tujuan dari penelitian ini adalah untuk mengetahui apakah Aplikasi Keuangan Kota Jambi (BAZNAS) telah mengikuti Pernyataan SAK No. 109, pencatatan Zakat, Infaq/Sedekah. Proses serta pola pengumpulan data yang digunakan pada studi ini ialah narasi serta observasional. Penelitian literatur dan wawancara langsung keuangan terkait pengelolaan zakat..Terdapat beberapa permasalahan pada siimpulan kajian yang dilaksanakan di Badan Amil Zakat Nasional (BAZNAS) Jambi, sehingga penerapannya belum mendekati dengan PSAK No 109, yaitu Laporan Perubahan Dana 2018-2019 yang tidak diaudit dan Pengelolaan Aset Laporan. Hasil penelitian menyimpulkan bahwa BAZNAS Jambi memakai PSAK No. 109 pada pelaporannya tetapi tidak menyusun laporan keuangan sesuai denangan ketetapan atau draft yang ada. Melalui studi ini, diharapkan Badan Amir Zakat Nasional (BAZNAS) Kota Jambi dapat memenuhi Pernyataan SAK nomor 109 karena berdampak pada opini publik atau yang bersangkutan dan transparansi yang seharusnya lebih telihat efektif. Kata Kunci : Akuntansi Zakat, Laporan Keuangan, PSAK No.109Based on ED 109 SAK Number 2 (PSAK), Zakat is wealth that must be given to the people according to Islamic law and must be given to people who are entitled to receive it. The research was conducted at the National Amil Zakat Research Institute (BAZNAS) Jambi. The purpose of this study was to determine whether the Jambi City Financial Application (BAZNAS) had followed the Statement of SAK No.109, recording of Zakat, Infaq/Alms. The process and pattern of data collection used in this study are narrative and observational. Literature research and direct financial interviews related to zakat management.There are several problems at the conclusion of the study conducted at the Jambi National Amil Zakat Agency (BAZNAS), so that its implementation has not been close to PSAK No.109, namely the Unaudited 2018-2019 Fund Change Report and Asset Management Report, The results of the study concluded that BAZNAS Jambi used PSAK No.109 in its reporting but does not prepare financial statements in accordance with existing provisions or drafts. Through this study, it is hoped that the Jambi City National Amil Zakat Agency (BAZNAS) can fulfill SAK Statement number 109 because it has an impact on public opinion or those concerned and transparency which should be more effective. Keywords: Zakat Accounting, Financial Statements, PSAK No.109
PENGARUH UTANG JANGKA PENDEK DAN UTANG JANGKA PANJANG TERHADAP PROFITABILITAS PADA BANK UMUM SYARIAH INDONESIA TAHUN 2016-2020 Fira Gustira; Mellya Embun Baining; Novi Mubyarto
EKSYA : Jurnal Ekonomi Syariah Vol. 3 No. 2 (2022): JURNAL EKSYA: JURNAL EKONOMI SYARIAH
Publisher : Program Studi Ekonomi Syariah Sekolah Tinggi Agama Islam Negeri Mandailing Natal

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Abstract

This study aims to determine whether there is an influence between short-term debt and long-term debt on profitability at Indonesian Islamic Commercial Banks in 2016-2020. The population in this study is all Indonesian Islamic Commercial Banks. The data used is secondary data taken from the Financial Services Authority (OJK) in 2016-2020. The population in this study used the purposive sampling method at Indonesian Islamic Commercial Banks during the 2016-2020 period and based on predetermined criteria. The analytical method used is the multiple linear regression analysis method with the Eviews 10.0 application tool.The results based on the t test show that partially short-term debt has a negative but significant effect on profitability at Indonesian Islamic Commercial Banks in 2016-2020, and long-term debt variables have positive and insignificant effect on profitability at Indonesian Islamic Commercial Banks in 2016-2020. . Based on the F test simultaneously short-term debt and long-term debt have a positive and significant effect on profitability at Indonesian Islamic Commercial Banks in 2016-2020.
PENGARUH PEMANFAATAN TEKNOLOGI DAN KEMAMPUAN TEKNIK PERSONAL TERHADAP EFEKTIVITAS SISTEM INFORMASI AKUNTANSI: Studi Empiris Pada PT. Djuanda Sawi Lestri Musi Rawas Nafa Nadiyah Ramdah; Mellya Embun Baining; Khairiyani Khairiyani
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.v3i2.1476

Abstract

Tujuan Penelitian: Untuk mengetahui pengaruh pemanfaatan teknologi dan kemampuan teknik personal terhadap efektivitas sistem informasi akuntansi (studi empiris pada PT Djuanda sawit lestari musi rawas). Desain/Metodologi/Pendekatan Penelitian: Metode yang digunakan adalah kuantitatif dengan analisis linier berganda, dengan uji T dan uji F yang berupa hasil jawaban responden, dan dinyatakan bentuk angka-angka  diukur menggunakan statitsik SPSS 22, jumlah populasi 34 orang karyawan. Hasil Penelitian: Hasil Penelitian Menunjukkan pengujian secara parsial dan simultan menunjukkan bahwa pemanfaatan teknologi dan kemampuan teknik personal berpengaruh positif dan signifikasi terhadap efektivitas sistem informasi akuntansi. Implikasi Hasil Penelitian : Hasil penelitian ini memberi gambaran bahwa pemanfaatan teknologi bisa dikuasai dan  digunakan oleh karyawan dengan sebaik-baiknya,agar penggunaan sistem informasi akuntansi berjalan dengan baik.
ANALISIS MANAJEMEN DANA DESA DALAM MENINGKATKAN PEMBANGUNAN DESA MENURUT PERSPEKTIF EKONOMI ISLAM (Studi Pada Desa Sungai Rambai Kecamatan Tebo Ulu Kabupaten Tebo) Rio Iqlandia; M. Nazori; Mellya Embun Baining
Profit: Jurnal Manajemen, Bisnis dan Akuntansi Vol. 2 No. 1 (2023): Februari : Profit : Jurnal Manajemen, Bisnis dan Akuntansi
Publisher : UNIVERSITAS MARITIM AMNI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/profit.v2i1.463

Abstract

This study aims to determine the analysis of village fund management in improving village development according to an Islamic economic perspective. The results of the research conducted concluded that the village fund planning stage in Sungai Rambai Village was in accordance with what was planned by the village government, but there was a lack of participation by the Sungai Rambai village community in deliberations on determining the use of the village fund budget. In the view of Islamic economics, the government of Sungai Rambai village already has standard values of basic Islamic economics, namely being fair and responsible. The use of the Sungai Rambai village fund budget, Tebo Ulu sub-district, Tebo district can be seen from the successful financial performance of the village fund budget in 2017-2021 in the good category, all budget expenditures issued each year are in accordance with those realized.
PENGARUH LEVERAGE DAN FIRM SIZE TERHADAP ISLAMIC SOCIAL REPORTING (ISR) PERUSAHAAN SEKTOR PERDAGANGAN DAN INVESTASI YANG TERDAFTAR DI INDEKS SAHAM SYARIAH INDONESIA TAHUN 2018-2020 saputra; Mellya Embun Baining; Ahmad Syukron Prasaja
Jurnal Publikasi Manajemen Informatika Vol 1 No 2 (2022): MEI : JURNAL PUBLIKASI MANAJEMEN INFORMATIKA
Publisher : Sekolah Tinggi Ilmu Ekonomi Trianandra

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (2155.907 KB) | DOI: 10.55606/jupumi.v1i2.476

Abstract

Penelitian ini dilakukan dengan tujuan untuk menguji pengaruh leverage dan firm size terhadap islamic social reporting pada perusahaan syariah sektor perdagangan dan investasi yang terdaftar di Indeks Saham Syariah Indonesia tahun 2018-2020 . Penelitian ini diuji dengan menggunakan 2 variabel bebas (independen) yaitu: leverage dan firm size. Untuk variable terikat (dipenden) yaitu islamic social reporting. Populasi yang digunakan dalam penelitian ini yaitu perusahaan syariah sektor perdagangan dan investasi yang terdaftar di Indeks Saham Syariah Indonesia tahun 2018-2020. Sampel yang digunakan dalam penelitian ini ada 45 sampel. Analisis yang digunakan dalam penelitian ini adalah regresi linier berganda dan dibantu alat analsis Eviews 9 data yang digunakan adalah data panel. Hasil dari penelitian ini adalah leverage secara parsial berpengaruh negative dan signifikan teradap Islamic social reporting, firm size tidak berpengaruh pada pengungkapan Islamic social reporting. Dari hasil uji simultan leverage dan firm size tidak berpengaruh secara simultan terhadap pengungkapan Islamic social reporting.
ANALISIS AKUNTABILITAS DAN TRANSPARANSI PENGELOLAAN ALOKASI DANA DESA DALAM PEMBERDAYAAN MASYARAKAT (Studi di Desa Simpang Nibung Rawas 2020) Mellya Embun Baining; Khairiyani; Wiwindari
Jurnal Publikasi Manajemen Informatika Vol 2 No 1 (2023): JANUARI : JURNAL PUBLIKASI MANAJEMEN INFORMATIKA
Publisher : Sekolah Tinggi Ilmu Ekonomi Trianandra

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1797.253 KB) | DOI: 10.55606/jupumi.v2i1.693

Abstract

This thesis is entitled Analysis of Accountability and Transparency of Village Fund Allocation Management in Community Empowerment in Simpang Nibung Rawas Village in 2020 and aims to determine the accountability and transparency of village fund allocation management at Simpang Nibung Rawas. This study uses a qualitative approach, with data collection methods by conducting observations, interviews, documentation, and supporting tools. From the results of this study it was found that: (1) In the accountability and transparency of the management of village fund allocations in Simpang Nibung Rawas Village that in planning, administration, and accountability for village fund allocations, it has referred to Permendagri No. 113 of 2014. However, transparency has not been fully implemented by the apparatus. the village as the manager of the allocation of village funds to the community in the form of information on the use of village fund allocations. (2) Constraints and efforts to manage ADD in community empowerment in Simpang Nibung Rawas Village, namely low human resources in ADD management. Meanwhile, for ADD management efforts, namely so that the village government pays more attention to, explores innovation and empowers the potential of the community in order to create community welfare independently as stated in the vision and mission of the village.
Pengaruh Profitabilitas, Likuiditas Dan Solvabilitas terhadap pengungkapan Islamic Social Reporting(ISR) dengan Ukuran Perusahaan sebagai variabel mediasi pada perusahaan yang terdaftar Di Jakarta Islamic Index(JII) tahun 2018-2020 Sinta Noista Sinta Noista; Mellya Embun Baining; Khairiyani Khairiyani
JURNAL EKUIVALENSI Vol. 8 No. 2 (2022): JURNAL EKUIVALENSI
Publisher : LPPM dan Fakultas Ekonomi dan Bisnis Universitas Kahuripan Kediri

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Abstract

This study aims to determine the effect of Profitability (ROI), Liquidity ((CR), and Solvency (Debt To Asset Ratio) on the disclosure of Islamic Social Reporting (ISR) with company size as a mediating variable in companies listed in the Jakarta Islamic Index (JII). ) period 2018-2020. The population of this study includes all companies registered with JII. The sample was taken by purposive sampling method with certain criteria, during the research period. The data analysis method used in this study was carried out using PLS (Partial Least Square) and data processed using the Smart PLS 3.3.9 program. PLS in this study aims to test the predictive relationship between constructs by seeing whether there is an influence or relationship between research constructs. The results of this study indicate that: (1) Liquidity (CR) has a significant effect on ISR ( 2) the CR variable on Company Size does not have a significant effect on the size of the company company ran (3) DAR variable on ISR has no significant effect on ISR (4) DAR variable on firm size has no significant effect on firm size (5) ROI variable on ISR has a significant effect on ISR (6) ROI variable on firm size has no significant effect on firm size (7) Mediation variable on firm size on ISR has no significant effect on ISR. Keywords: Profitabilitas, Likuiditas, Solvabilitas, ISR, Company Size, Mediating Variabel
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 Anggraini, Dessy 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 Erliyana, Nova Erwin Saputra Siregar Fadhillah, M Syarif Fathuddin Abdi Faturahman Faturahman Faturahman, Faturahman Fauzan Ramli Febriansyah Putra, Lucky Feni Hariyati Ferawati, Rofiqoh Fira Gustira 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 Ismadharliani, Aztyara 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 Pasania, Ade Kurnia Perdana Putra Elpian Pratiwi Putri, Indah Puja Safitri Putri, Afrilia Osa Putri, Indah Permatasari 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 Siregar, Fitri Ana Sissah Sri Halimah Suci Ramadhani Sudharyati, Neneng Suhar Suhar Suniati Suniati Syahmardi Yakop Titin Agustin Nengsih Vigo Iwanda Pratama Wati, Azmida Wiwindari Yuliana Zahrah Zahrah