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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 Nusantara Hasana Journal 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) Jurnal Publikasi Ekonomi dan Akuntansi
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 Nursing Public Health Social Sciences Other

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Penerapan Khiyar pada Pengembalian Barang Dalam Transaksi Jual Beli Pakaian Grosir Di Pasar Komplek WTC Jambi Sari, Ani Mutiara; Pangiuk, Ambok; Baining, Mellya Embun
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30631/ijoieb.v7i1.1250

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
Determinan Audit Delay pada Perusahaan Pertambangan di Indonesia Embun Baining, Mellya; Fitrianova Andriani, Beid; Ahmad, Nurbadaliah
Indonesian Journal of Islamic Economics and Business Vol. 8 No. 1 (2023): Indonesian Journal of Islamic Economics and Business
Publisher : Fakultas Ekonomi dan Bisnis Islam UIN STS Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30631/ijoieb.v8i1.1839

Abstract

This research was conducted to examine the effect of audit delay on mining the companies are consistently listed on the Indonesian Sharia Stock Index from 2015 to 2019. This study uses check delay as dependent variable while independent variables belong to the company size, complexity of company operation, audit fees, profitability and solvency. The sampling technique used is purposive sampling using 20 mining companies that meet the criteria with a research time of 5 years. The research method using panel data regression analysis with semi-log regression model with the dependent variable in the form of natural logarithms. The results of this study show that all independent variables affect audit delays at the same time. in mining companies in Indonesia.
Finding The Maqashid Al-Syariah Performance Model on Syariah Management Accounting Information System Values Baining, Mellya Embun; Amir, Amri; Hizazi, Achmad; Arum, Enggar Diah Puspa
Al-Risalah Vol 24 No 2 (2024): December 2024
Publisher : Fakultas Syariah UIN Sulthan Thaha Saifuddin Jambi, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30631/alrisalah.v24i2.1642

Abstract

In Indonesia’s Zakat Management Organisation (OPZ) context, managing zakat funds effectively and in line with maqasid al-syariah principles is crucial to maintaining public trust. This study investigates the impact of environmental uncertainty, human resource (HR) competence, internal control, and Islamic organizational culture on the values of the Sharia Management Accounting Information System (SIAMSy) and the performance of zakat management organizations (KOPZ), as well as examining the role of information technology as a moderating factor. Primary data were collected through questionnaires and interviews with zakat management organizations (OPZ) in Jambi Province and analyzed quantitatively. The data analysis technique used is Structural Equation Modeling (SEM) with a Partial Least Squares approach. (PLS). The direct testing results show that HR competency and Islamic organizational culture significantly influence SIAMSy values. On the contrary, environmental uncertainty and internal control do not substantially impact enhancing SIAMSy values. Meanwhile, KOPZ is directly influenced by ecological uncertainty and internal control, while human resource competence and Islamic organizational culture do not significantly affect KOPZ. The indirect testing results explain that human resource competence and Islamic organizational culture have a positive and significant impact on KOPZ through SIAMSy with complete mediation, indicating that the role of SIAMSy values is found in KOPZ from the maqashid al-syariah perspective. Meanwhile, environmental uncertainty and internal control do not positively and significantly impact KOPZ through SIAMSy values in OPZ in Jambi Province. Lastly, information technology cannot provide a moderating effect between variables.  
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.
Faktor-Faktor yang Mempengaruhi Persepsi Mahasiswa Akuntansi Terhadap Profesi Akuntan Publik Sebagai Pilihan Karir Desri Ramadhan, Rian; Agustin Nengsih, Titin; Embun Baining, Mellya
Journal of Islamic Accounting Competency Vol. 3 No. 2 (2023): J-ISACC (Journal Of Islamic Accounting Competency)
Publisher : Prodi Akuntansi Syariah UIN Sulthan Thaha Saifuddin Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30631/jisacc.v3i2.1771

Abstract

Tujuan dari penelitian ini adalah untuk menganalisis persepsi mahasiswa akuntansi syariah di UIN Sulthan Thaha Saifuddin Jambi terhadap pengaruh penghargaan finansial, pengakuan profesional, nilai-nilai social dan lingkungan kerja dalam memilih karir sebagai akuntan publik. Penelitian ini dilakukan berdasarkan fenomena yang terjadi saat ini, yaitu pertumbuhan jumlah akuntan publik tiap tahun yang sangat kecil sedangkan jumlah lulusan akuntansi selalu meningkat. Subyek penelitian ini adalah mahasiswa akuntansi syariah di UIN Sulthan Thaha Saifuddin. Sampel dalam penelitian ini berjumlah 78 responden didistribusikan dengan menggunakan metode survei kuesioner, kemudian diolah dengan menggunakan metode regresi linier berganda. Hasil penelitian ini Secara parsial faktor penghargaan tidak berpengaruh terhadap minat mahasiswa akuntansi berprofesi sebagai akuntan public sedangkan, pengakuan profesional, lingkungan kerja secara bersama-sama berpengaruh terhadap minat mahasiswa dalam memilih karir di masa depan untuk berprofesi menjadi akuntan publik. Namun penghargaan finansial pengakuan profesional dan lingkungan kerja secara bersama-sama memiliki pengaruh signifikan terhadap pemilihan karir sebagai akuntan publik.
Pengaruh Pertumbuhan Ekonomi, Pendapatan Asli Daerah, dan Dana Alokasi Umum Terhadap Alokasi Anggaran Belanja Modal Febriansyah Putra, Lucky; Mubiarto, Novi; Embun Baining, Mellya
Journal of Islamic Accounting Competency Vol. 3 No. 2 (2023): J-ISACC (Journal Of Islamic Accounting Competency)
Publisher : Prodi Akuntansi Syariah UIN Sulthan Thaha Saifuddin Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30631/jisacc.v3i2.2024

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Pertumbuhan Ekonomi, Pendapatan Asli Daerah dan Dana Alokasi Umum terhadap Pengalokasian Anggaran Belanja Modal pada Kabupaten Merangin periode 2011 - 2021. Sampel yang digunakan dalam penelitian ini terdiri dari 6 OPD yang terdapat di Kabupaten Merangin yang bersumber dari Laporan Realisasi Anggaran Pendapatan dan Belanja Daerah (APBD) dari tahun 2011-2021 diperoleh dari Badan Pusat Statistik dan DJPK. Jenis data yang digunakan dalam penelitian ini adalah data sekunder dengan alat analisis yang digunakan  adalah uji regresi berganda. Hasil penelitian ini secara Simultan menunjukkan bahwa Pertumbuhan Ekonomi, Pendapatan Asli Daerah dan Dana Alokasi Umum berpengaruh positif dan signiflkan terhadap belanja modal. Dan secara parsial menunjukkan bahwa Pertumbuhan Ekonomi Pendapatan Asli Daerah, Dana Alokasi Umum berpengaruh positif dan signiflkan terhadap Belanja Modal
Pengaruh Utang dan Modal terhadap Laba Bersih pada Perusahaan Subsektor Properti yang Terdaftar di Indeks Saham Syariah Indonesia (ISSI) Tahun 2018-2022 Qosim, Maulana; Baining, Mellya Embun; Putriana, Marissa
Jurnal Pendidikan Tambusai Vol. 8 No. 1 (2024): April 2024
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jptam.v8i1.14447

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui dan menganalisis pengaruh hutang dan modal terhadap laba bersih pada Perusahaan Subsektor Properti yang Terdaftar di Indeks Saham Syariah Indonesia (ISSI) 2018-2022 secara simultan, serta untuk mengetahui dan menganalisis pengaruhnya. Hutang dan Modal secara parsial terhadap Laba Bersih pada Perusahaan Subsektor Properti yang Terdaftar di Indeks Saham Syariah Indonesia (ISSI) 2018-2022. Data yang digunakan dalam penelitian ini diperoleh melalui situs resmi Bursa Efek Indonesia www.idx.co.id dan situs resmi masing-masing perusahaan pada periode 2018-2022. Jenis data yang digunakan dalam penelitian ini adalah data panel dimana terdapat 8 perusahaan Sub Sektor Properti secara cross section selama periode tahun 2018 sampai dengan tahun 2022 secara time series. Berdasarkan hasil penelitian, Hutang dan Modal berpengaruh signifikan terhadap Laba Bersih secara simultan dan parsial, Hutang dan Modal berpengaruh signifikan terhadap Laba Bersih. Berdasarkan hasil Adjusted R2 sebesar 0,7998 yang menunjukkan besarnya kontribusi variabel independen yaitu X1 sebagai hutang dan X2 sebagai modal dapat mempengaruhi variabel dependen yaitu laba bersih sebesar 79,98%, sedangkan sisanya sebesar 20,02% dipengaruhi oleh faktor lain. variabel.
Pengaruh Literasi Keuangan terhadap Kinerja Usaha Mikro Kecil Menengah di Kota Jambi Ayuni, Sri; Majid, Nazori; Baining, Mellya Embun
Jurnal Pendidikan Tambusai Vol. 8 No. 1 (2024): April 2024
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jptam.v8i1.14449

Abstract

Literasi keuangan sangat penting dalam menjalankan bisnis karena akan menentukan perjalanan bisnis yang dijalankan. Tujuan dari penelitian ini adalah untuk mengetahui dan menganalisis pengaruh literasi keuangan terhadap kinerja usaha mikro, kecil dan menengah di kota Jambi. Data yang digunakan dalam penelitian ini diperoleh melalui kuesioner yang dikumpulkan dari para pelaku UMKM yang diukur menggunakan skala likert. Teknik analisis data yang digunakan dalam penelitian ini adalah regresi linier sederhana. Berdasarkan hasil penelitian menunjukkan bahwa literasi keuangan berpengaruh signifikan terhadap kinerja UMKM dengan pengaruh sebesar 0,084 persen terhadap kinerja UMKM.
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 Baehaqi 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 Jamiah Jamiah, Jamiah 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 Tiara Veliya Nur Kharisma Titin Agustin Nengsih Trianawati, Trianawati Vigo Iwanda Pratama Wati, Azmida Wiwindari Yuliana Zahrah Zahrah