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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 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 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 JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi 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 ICONS
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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Analisis penerapan PSAK No.109 Tentang Akuntansi Zakat, Infaq/Sedekah Dalam Penyusunan Laporan Keuangan pada BAZNAS Kota Jambi Ferawati, Rofiqoh; Baining, Mellya Embun; Pasania, Ade Kurnia
Jurnal Akuntansi Syariah (JAkSya) Vol 2 No 2 (2022): JAkSya Jurnal Akuntansi Syariah
Publisher : UIN MAHMUD YUNUS BATUSANGKAR

Show Abstract | Download Original | Original Source | Check in Google Scholar | 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
Sosialisasi Strategi Pemasaran Syariah UMKM Kue Tradisional Warung Ibu Meriyanti Untuk Meningkatkan Pendapatan Anggraini, Dessy; Ismadharliani, Aztyara; Baining, Mellya Embun; Andriani, Beid Fitrianova; Sudharyati, Neneng; Istiqomah, Khusnul; Erliyana, Nova; Putri, Indah Permatasari
Jurnal Dharma Jnana Vol. 5 No. 2 (2025): JURNAL DHARMA JNANA
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

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Abstract

Perkembangan teknologi serta persaingan dalam usaha kian tinggi, menjadikan pelaku UMKM diharuskan memiliki strategi pemasaran yang baik agar dapat bersaing dengan kompetitornya. Supaya usaha yang dijalankan bisa berkembang dan memperoleh hasil yang maksimal perlu adanya strategi pemasaran yang efektif. Setiap usaha syariah tidak lepas dari prinsip syariah guna meminimalisir kecurangan atau kebathilan. Sebagaimana telah dijelaskan bahwa kegiatan jual beli diperbolehkan selama kegiatannya tidak menyimpang dari ajaran syariat Islam, maka semua bentuk transaksi pemasaran diperbolehkan. Tujuan penelitian ini adalah mengetahui strategi pemasaran yang dilakukan oleh UMKM Warung Ibu Meriyanti dalam menghadapi persaingan dan bagaimana dampak dari dilakukannya strategi pemasaran tersebut. Jenis penelitian yang digunakan adalah pendekatan kualitatif melalui observasi, wawancara, dan dokumentasi dengan pelaku usaha. Hasil penelitian menunjukkan bahwa penerapan strategi pemasaran UMKM kue tradisional Warung Ibu Meriyanti telah sesuai dengan prinsip syariah. Wawancara dengan informan menunjukkan adanya kenaikan pendapatan total keseluruhan dari tahun 2023 sebesar Rp 25.600.000, kemudian naik menjadi Rp 28.350.000 pada tahun 2025. Maka dari itu terlihat bahwa dalam 2 tahun terakhir mengalami kenaikan pendapatan sebesar 1,2% dari dilaksanakannya strategi pemasaran yang dilakukan.
Pengaruh Quick Ratio, Return On Assets, Net Profit Margin, Dan Earning Per Share Terhadap Harga Saham Pada Perusahaan Sektor Industri Baining, Mellya Embun; Laily Ifazah; Trianawati, Trianawati
Jurnal Publikasi Ekonomi dan Akuntansi Vol. 6 No. 1 (2026): Januari: Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jupea.v6i1.5734

Abstract

This study aims to determine the effect of Quick ratio, Return on assets, Net profit margin, and Earning per share on stock prices in the Industrial Sector listed on the Indonesian Sharia Stock Index (ISSI) in 2020-2024 simultaneously and partially. The approach used is quantitative. The data for this study are secondary data obtained from the official website of the Indonesia Stock Exchange. Sampling was carried out by purposive sampling and obtained 15 Industries listed on the ISSI for the period 2020 - 2024. Data analysis used Panel Data Regression Analysis using the Eviews Application. The results of the study show: 1) Quick Ratio has no effect on stock prices; 2) Return On Assets has a significant positive effect on stock prices; 3) Net Profit Margin has no effect on stock prices; 4) Earning Per Share has a significant positive effect on stock prices; and 5) Quick Ratio, Return On Assets, Net Profit Margin and Earning Per Share simultaneously have a significant effect on stock prices in Industrial Sector Companies with a determination coefficient value of 71.7078%.
ANALISIS PENERAPAN AKUNTANSI SYARIAH BERDASARKAN PSAK 402 PADA PEMBIAYAAN MURABAHAH DI KOPERASI SYARIAH SERBA USAHA SALIMAH JAMBI Jamiah, Jamiah; Mellya Embun Baining; Laily Ifazah
Nusantara Hasana Journal Vol. 5 No. 9 (2026): Nusantara Hasana Journal, February 2026
Publisher : Yayasan Nusantara Hasana Berdikari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59003/nhj.v5i9.1917

Abstract

The background of this research focuses on the importance of implementing sharia accounting based on the provisions of PSAK 402. This study aims to analyze the application of sharia accounting based on PSAK 402 in murabahah financing and identify obstacles that often occur in murabahah financing at the Salimah Multipurpose Sharia Cooperative. This study uses a qualitative method with a descriptive approach. Data collection techniques are carried out through observation, interviews, and documentation. The results of the study indicate that the application of murabahah financing accounting at the Salimah Multipurpose Sharia Cooperative is not fully in accordance with the provisions of PSAK 402. The inconsistency is found in the aspects of recognition and measurement, as well as presentation. Where the Salimah Multipurpose Sharia Cooperative does not apply fines, down payments, realization of receivables, and presentation of murabahah expenses. However, in the disclosure aspect, the application of murabahah financing accounting is in accordance with the provisions of PSAK 402. The obstacle that often occurs in murabahah financing at the Salimah Multipurpose Sharia Cooperative is the existence of problematic financing. Problematic financing occurs because, of all customers or members served, some members fail to fulfill their monthly mandatory savings obligations. This study concludes that sharia accounting practices in cooperatives are quite good, but not yet fully compliant with PSAK 402 standards and therefore require improvement.
PENGARUH RETURN ON EQUITY (ROE) DAN KEBIJAKAN HUTANG TERHADAP HARGA SAHAM DENGAN NILAI PERUSAHAAN SEBAGAI VARIABEL INTERVENING PADA PERUSAHAAN YANG TERDAFTAR DI INDEKS SAHAM SYARIAH INDONESIA (ISSI) Tiara Veliya Nur Kharisma; Mellya Embun Baining; Achyat Budianto
Nusantara Hasana Journal Vol. 5 No. 10 (2026): Nusantara Hasana Journal, March 2026
Publisher : Yayasan Nusantara Hasana Berdikari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59003/nhj.v5i10.1930

Abstract

This thesis aims to determine and analyze the influence of ROE and DER partially and simultaneously on PBV, to determine the influence of ROE, DER and PBV partially and simultaneously on stock prices and to determine the influence of ROE and DER partially on stock prices through PBV as an intervening. This research is a quantitative study using panel data. Data collection uses document techniques. The results of the study are: 1) ROE has an effect on PBV, 2) DER has no effect on PBV. 3) Simultaneously ROE and DER have an effect on PBV. 4) ROE has an effect on Stock Price, 5) DER has no effect on Stock Price, 6) PBV has an effect on stock prices, 7) Simultaneously, ROE, DER and PBV have an effect on stock prices, 8) PBV can mediate the effect of ROE on stock prices, and 9) PBV cannot mediate the effect of DER on stock prices.
Pengaruh Leverage, Kualitas Audit, Dan Ukuran Perusahaan Terhadap Kualitas Laba Kasmita, Rela; Baining, Mellya Embun; Putriana, Marissa
JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi Vol. 3 No. 4 (2026): April
Publisher : CV. Muris Global Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62421/jibema.v3i4.234

Abstract

Tujuan penelitian ini yaitu untuk mengetahui pengaruh leverage, kualitas audit, dan ukuran perusahaan terhadap kualitas laba pada perusahaan sub sektor makanan dan minuman yang terdaftar di Indeks Saham Syariah Indonesia (ISSI) periode 2022–2024. Jenis penelitian ini adalah penelitian kuantitatif dengan pendekatan asosiatif. Jenis data yang digunakan dalam penelitian ini yaitu data sekunder yang diperoleh dari laporan keuangan tahunan perusahaan. Metode pengambilan sampel dilakukan dengan teknik purposive sampling. Pengujian dalam penelitian ini menggunakan analisis regresi data panel dengan bantuan perangkat lunak EViews 12 dan pendekatan Fixed Effect Model (FEM). Berdasarkan hasil uji koefisien determinasi (R-Square) sebesar 0,496957 atau 49,69%, menunjukkan bahwa variasi kualitas laba dapat dijelaskan oleh leverage, kualitas audit, dan ukuran perusahaan, sedangkan sisanya sebesar 50,31% dijelaskan oleh variabel lain di luar model penelitian. Hasil uji parsial menunjukkan bahwa leverage berpengaruh signifikan terhadap kualitas laba, sedangkan kualitas audit dan ukuran perusahaan tidak berpengaruh signifikan terhadap kualitas laba.
MANAJEMEN PENGELOLAAN DANA DESA SUNGAI RAMBAIKECAMATAN TEBO ULU KABUPATEN TEBO Rio Iqlandia; M. Nazori; Mellya Embun Baining
ICONS: Islamic Economics Journal Vol. 2 No. 3 (2025): ICONS : Islam Economics Journal
Publisher : Fakultas EKonomi dan Bisnis Islam UIN Sulthan Thaha SAifuddin Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30631/icons.v2i3.3370

Abstract

This research aims to analyze the management of village fund utilization in enhancing the development of Sungai Rambai Village, Tebo Ulu Subdistrict, Tebo Regency. This study uses a qualitative method with primary data sources obtained through interviews with village officials and documentation, as well as secondary data from the village's financial reports. The results indicate that the management of village funds in Sungai Rambai Village has been carried out in accordance with the established stages of planning, implementation, and accountability. However, there are obstacles in the management of village funds, including the lack of community participation in deliberations on the planning of village fund utilization, as well as limited transparency and accountability in the open delivery of financial reports to the community. The use of the Sungai Rambai Village fund budget, Tebo Ulu Subdistrict, Tebo Regency, as seen from the financial performance of the village fund budget in 2017-2021, falls into the good category, with all annual budget expenditures realized in accordance with the planned allocations.
Pengaruh Sistem Informasi Akuntansi Manajemen, Human Capital, dan Ketidakpastian Lingkungan terhadap Kinerja Manajerial pada Badan Amil Zakat Nasional Provinsi Jambi M. Andrey Al Thariq; Mellya Embun Baining
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 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 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 Kasmita, Rela Khairiyani Khairiyani Khairiyani Khairiyani KHAIRIYANI, KHAIRIYANI Khusnul Istiqomah Khusnul Istiqomah Kiki Wahyudi Laily Ifazah Lia Rahmasari M Taufik Ridho M. Andrey Al Thariq M. Nazori 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 Rio Iqlandia Risky Olivia Erdani Rita Mulyani Rofiqoh Ferawati Rohana Rohana Rusmah Khairunnisa Safitri, Puja saputra Sari Usda, Fitri Nadia Sari, Ani Mutiara 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