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All Journal ILTIZAM Journal of Sharia Economic Research Nusantara Hasana Journal Journal of Student Research Jurnal Kendali Akuntansi Jurnal Riset Rumpun Ilmu Ekonomi (JURRIE) Jurnal Kajian Dan Penalaran Ilmu Manajemen Moneter : Jurnal Ekonomi dan Keuangan Jurnal Ilmiah Ekonomi, Akuntansi dan Pajak Jurnal Inovasi Ekonomi Syariah dan Akuntansi Jurnal Publikasi Ekonomi dan Akuntansi
Laily Ifazah
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Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Nursing Public Health Social Sciences

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Studi Komparatif ISR dan GRI Pada Emiten Syariah Sektor Pertanian dan Pertambangan yang Terdaftar di BEI Tahun 2020-2021 Elyanti Rosmanidar; Azra Elindra; Laily Ifazah
ILTIZAM Journal of Shariah Economics Research Vol. 7 No. 1 (2023): Iltizam Journal of Shariah Economics Research
Publisher : Islamic Economics Department, Faculty of Islamic Economics and Business, UIN SULTHAN THAHA SAIFUDDIN JAMBI

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Disclosure of social responsibility can be disclosed in the company’s annual report or sustainable report. Disclosure of corporate social responsibility can be measured using the GRI Index or ISR Index. This study aims to determine the comparison of social responsibility disclosure in each aspect based on the GRI Index with the ISR Index which is considered to be more representative of social responsibility disclosure in sharia entities. This study uses secondary data in the form of annual reports obtained from the website of each company that is the research sample. The number of samples in this study is 36 annual reports from 18 companies with sharia shares in the agricultural and mining sectors listed on the Indonesia Stock Exchange for 2020-2021. The analytical techniques used in this study are scoring, descriptive statistics, classical assumption test and independent sample t test. The result of the study show that the investment and financial aspects, products and services, social, and environmental aspects based on the ISR Index are better than the GRI Index. Meanwhile, the aspects of labor and corporate governance based on the GRI Index are better than the ISR Index, and the measurement of social responsibility as a whole shows that disclosure with the GRI Index is better than the ISR Index.
Pegaruh Kejelasan Sasaran Anggaran Dan Sistem Pelaporan Terhadap Akuntabilitas Kinerja : Studi Pada BPKAD Kabupaten Merangin Tia Risandini; Youdhi Prayogo; Laily Ifazah
Jurnal Kendali Akuntansi Vol. 2 No. 2 (2024): April : Jurnal Kendali Akuntansi
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jka-widyakarya.v2i2.2901

Abstract

This study aims to determine the effect of clarity of budget targets and reporting systems on performance accountability at the Regional Financial and Asset Management Agency (BPKAD) of Merangin Regency. This research uses quantitative methods and a causal associative approach, data collection techniques using questionnaires and the sample in this research was 47 employees at BPKAD Merangin Regency using purposive sampling techniques. Data analysis techniques are using descriptive statistics, data quality testing, classical assumption testing, multiple linear regression analysis and hypothesis testing. The results of this research partially show that the variables clarity of budget targets (X1) and reporting system (X2) have a significant effect on performance accountability (Y). Meanwhile, simultaneous testing shows a significant positive influence on performance accountability at BPKAD Merangin Regency.
Pengaruh Total Utang Dan Total Modal Terhadap Laba Bersih Dengan Pendapatan Sebagai Variabel Moderasi Pada Perusahaan Manufaktur Sub Sektor Makanan Dan Minuman Di Jakarta Islamic Index Tahun 2017-2021 Elvi Yanita; Mellya Embun Baining; Laily Ifazah
Jurnal Riset Rumpun Ilmu Ekonomi Vol. 2 No. 2 (2023): Oktober : Jurnal Riset Rumpun Ilmu Ekonomi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurrie.v2i2.1806

Abstract

The purpose of this study was to find out whether total debt and total capital affect net profit with income as a moderating variable for manufacturing companies in the Jakarta Islamic Index for 2017-2021. This study uses data processing research methods in numerical form. The samples in this study are 7 manufacturing companies in the Food and Beverage Sub-Sector on the Indonesian Stock Exchange (IDX) for the 2017-2021 period. The analytical method used is descriptive qualitative and descriptive quantitative. The results of the research on the t-test show that total debt has a significant effect on net income with a value of (0.0008 <0.05), total capital has a significant effect on net income with a value of (0.0000 <0.05). Whereas total debt does not have a significant effect on net income with income as a moderating variable with a value of (0.0638 > 0.05) and total capital does not have a significant effect on net income with income as a moderating variable in manufacturing companies in the Food and Beverage Sub Sector in the Jakarta Islamic Index in 2017-2021 with a value of (0.8553 > 0.05)
Pengaruh Jumlah Penduduk Dan Kemiskinan Terhadap Pertumbuhan Ekonomi Di Provinsi Jambi Novelia Aliyah Pitri; Youdhi Prayogo; Laily Ifazah
Moneter : Jurnal Ekonomi dan Keuangan Vol. 2 No. 2 (2024): April : Moneter : Jurnal Ekonomi dan Keuangan
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/moneter.v2i2.468

Abstract

To ensure that people in other developing countries can also enjoy the peace and prosperity brought about by Indonesia's economic development, Indonesia is actively seeking to spread its national economic growth model to these countries. The role of the Indonesian government in implementing development, especially in the economic sector, is very important for the country's success. In macroeconomics, a country's real income level is used as a proxy for its economic growth. Economic growth is the level at which a country's economy is able to increase the standard of living and the total income and standard of living of its citizens. When economists talk about the economy, they usually mean the rise in a country or region's standard of living each year. As a country's population increases, its consumption also increases, which in turn increases daily consumption levels, and demand on sources of income. Inequality and distribution of income is a result of economic growth that cannot be avoided if it does not include the utilization of existing sources of income.
Pengaruh Sharia Compliance dan Good Corporate Governance Terhadap Fraud Pada Bank Umum Syariah di Indonesia Periode 2019-2022 Sriyani Sriyani; Youdhi Prayogo; Laily Ifazah
Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak Vol. 1 No. 2 (2024): Juni : Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak (JIEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jieap.v1i2.94

Abstract

This research aims to analyze the influence of Sharia Compliance and Good Corporate Governance on Fraud in Sharia Commercial Banks in Indonesia. The period in this research is 4 years from 2019 to 2022. This research uses secondary data such as financial reports and reports on the implementation of Good Corporate Governance. The sampling technique in this research is Purposive Sampling. This research uses multiple linear regression analysis. The independent variable in this research uses Sharia Compliance with the proxies Islamic Income Ratio, Profit Sharing Ratio, Zakat Performance Ratio and Good Corporate Governance. Meanwhile, the dependent variable uses Fraud at Sharia Commercial Banks in Indonesia. The results of this research show that the Islamic Income Ratio has a significant effect on fraud, the Profit Sharing Ratio has no significant effect on fraud, the Zakat Performance Ratio has no significant effect on fraud, and Good Corporate Governance has a significant effect on fraud. Meanwhile, simultaneously it shows that the variables Islamic Income Ratio, Profit Sharing Ratio, Zakat Performance Ratio and Good Corporate Governance have a significant effect on fraud in Sharia Commercial Banks in Indonesia.
Analisis Etika Berkomsumsi Pada Makanan dan Minuman : (Studi Mahasiswa Mahasiswi Fakultas Ekonomi Dan Bisnis Islam Prodi Ekonomi Syariah UIN Sulthan Thaha Saifuddin Jambi ) Habriyanto Habriyanto; Laily Ifazah; Desi Pratiwi
Jurnal Kajian dan Penalaran Ilmu Manajemen Vol. 2 No. 1 (2024): Januari : Jurnal Kajian dan Penalaran Ilmu Manajemen
Publisher : CV. Aksara Global Akademia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59031/jkpim.v2i1.346

Abstract

This research is about the analysis of ethical consumption of food and drinks (Study of students from the Islamic Economics and Business Faculty, Sharia Economics Study Program, UIN Sulthan Thaha Saifuddin Jambi). This research aims to find out more about the ethical patterns of student food and drink consumption and Islamic economic views regarding student food and drink consumption. The method used by researchers is a qualitative method. The object of this research is students majoring in sharia economics, FEBI Class of 2019-2020. The data sources used are primary and secondary data using data collection techniques in the form of observation, interviews and documentation. The results of this research show that students' consumption ethics in fulfilling food or primary blindness (dhuriyat) are seen from the type of food they consume, the way they consume it and the quantity of food they consume is not fully in accordance with consumption ethics. In terms of ethics, most students do not pay attention to ethics and manners in consuming and from the five principles of Islamic consumption there is a gap between theory and practice. Based on the principle of simplicity, students consume excessively which can lead to wastage and waste. Meanwhile, students' moral principles do not follow the rules of etiquette and ethics set out by the Prophet Muhammad SAW. Most students do not apply this principle. Judging from the way they eat, they don't pay attention to consumption ethics based on what the prophet taught, and their habit of often throwing away rice and then leaving the environment dirty because they don't clean the place immediately after they consume food.
PENGARUH DER, ROE, CR, NPM TERHADAP HARGA SAHAM (Studi Pada Perusahaan Sub Sektor Industri Perkebunan Kelapa Sawit Tahun 2018-2021) Nadia Sulistiawati; Elyanti Rosmanidar; Laily Ifazah
Journal of Student Research Vol. 1 No. 4 (2023): Juli: Journal of Student Research
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jsr.v1i4.1484

Abstract

Penelitian dan analisis ini bertujuan untuk mendapatkan bukti empiris mengenai debt to equity ratio (DER), return on equity (ROE), current ratio (CR), dan net profit margin (NPM) terhadap harga saham. Penelitian ini menggunakan data sekunder yang bersifat kuantitatif. Teknik pengambilan sampel yang digunakan adalah purposive sampling. Metode analisis yang digunakan adalah analisis regresi data panel dengan menggunakan aplikasi eviews versi 12. Penelitian menggunakan laporan keuangan dari 15 perusahaan sub sektor industri perkebunan kelapa sawit tahun 2018-2021 sebagai sampel penelitian. Teknik pengumpulan data menggunakan dokumentasi dan studi literatur. Metode analisis data yang digunakan adalah analisis regresi data panel dengan model Random Effects. Hasil penelitian menunjukkan bahwa debt to equity ratio (DER), return on equity (ROE), dan current ratio (CR) secara parsial berpengaruh signifikan terhadap harga saham. Sedangkan Net Profit Margin (NPM) secara parsial tidak berpengaruh signifikan terhadap harga saham. Dan debt to equity ratio (DER), return on equity (ROE), current ratio (CR) dan net profit margin (NPM) secara simultan berpengaruh signifikan terhadap harga saham.
Pengaruh Harga Dan Promosi E-Commerce Terhadap Keputusan Pembelian Studi Kasus Mahasiswa Febi Uin Sts Jambi Habriyanto; Laily Ifazah; Meysi Anggraini
Journal of Student Research Vol. 1 No. 5 (2023): September: Journal of Student Research
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jsr.v1i5.1685

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh harga dan promosi e-commerce terhadap keputusan pembelian studi kasus mahasiswa febi uin sts jambi. Sampel penelitian berjumlah 3.144 responden adalah mahasiswa febi uin sts jambi. Pengumpulan data dilakukan melalui penyebaran kuesioner, dan pengolahan data ini menggunakan SPSS Versi 22.0.Model penelitian yang digunakan yaitu model penelitian deskriptif dimana menggambarkan secara sistematis dan akurat mengenai faktor-faktor yang diteliti. Teknik pengujian data dignakan dalam penelitian adalah uji validitas dengan nilai r hitung dan uji reliabilitas dengan moment pearson correlation, analisis data yang digunakan adalah analisis regresi linier berganda untuk menguji dan membuktikan hipotesis penelitian.
Universitas Islam Negeri Sulthan Thaha Saifuddin Jambi Amelia Putri Zalika; Anzu Elvia Zahara; Laily Ifazah
Journal of Student Research Vol. 1 No. 6 (2023): November: Journal of Student Research
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jsr.v1i6.1818

Abstract

Karet merupakan mata pencaharian utama petani di desa sarang burung darat dari 360 penduduk berdasarkan kepala keluarga. Saat ini harga karet di Desa Matang gajah yaitu Rp 6000/Kg, rendahnya harga karet ini telah terjadi sejak tahun 2014. Penelitian dengan judul “Analisis dampak penurunan harga karet terhadap pola konsumsi petani karet di desa sarang burung darat kabupaten muaro jambi”, bertujuan untuk mengetahui dampak penurunan harga karet terhadap pola konsumsi dan pola produksi petani karet di desa sarang burung darat. Penelitian ini menggunakan jenis penelitian kualitatif deskriftif. Adapun sumber data yang digunakan adalah data primer dan data sekunder. Landasan teori yang digunakan adalah teori konsumsi Keynes “bahwa pengeluaran konsumsi masyarakat tergantung dengan tingkat pendapatannya disposibel, dan teori produksi soekarti (1990) ”harga dan produktivitas merupakan sumber dari faktor ketidakpastiian, sehingga bila harga dan produksi berubah maka pendapatan yang diterima petani juga berubah. Berdasarkan Analisa data yang tinggi, produksi karet petani tinggi dan pendapatan juga tinggi, sehingga konsumsi sehari-hari rumah tangga mudah dipenuhi kemudian pada saat harga karet rendah, produksi petani karet rendah, dan pendapatan juga sangat rendah, sehingga konsumsi sehari-hari dirumah tangga sulit dipenuhi. Karet merupakan mata pencaharian utama yang telah lama menjadi penopang hidup rumah tangga petani di desa Sarang Burung Darat Kabupaten Muaro Jambi dengan keadaan budidaya mudah dan yang pasti memberikan pendapatan yang pasti setiap hari, maka petani karet berharap kepada pemerintah agar menaikan harga karet.
Analisis Penerapan Akuntansi Zakat (PSAK 109) Pada Lembaga Amil Zakat Badan Amil Zakat Nasional (Baznas) Azyumardi Azra; Arsa Arsa; Laily Ifazah
Jurnal Inovasi Ekonomi Syariah dan Akuntansi Vol. 2 No. 5 (2025): September :Jurnal Inovasi Ekonomi Syariah dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jiesa.v2i5.1664

Abstract

This study aims to understand the application of zakat accounting at LAZ BAZNAS Jambi City, to identify the obstacles in implementing zakat accounting at LAZ BAZNAS Jambi City, and to determine the suitability of the zakat accounting application at LAZ BAZNAS based on PSAK No. 109. This research uses a qualitative descriptive method, with data collected through interviews. The results of the study indicate that, first, the application of zakat accounting at BAZNAS Jambi City—based on the elements of recognition, measurement, and disclosure—has been implemented in accordance with PSAK No. 109. In terms of presentation, BAZNAS Jambi City provides cash flow financial reports, and the amil section is also included in the fund change report. Second, the obstacles faced by BAZNAS Jambi City include inefficiency in the distribution process in terms of time and energy, and the inability to use banking accounts. Other challenges are related to the lack of understanding and skills among human resources, the complexity of transactions, and insufficient government support to enable cooperation with banks, which would facilitate the distribution of zakat funds. Third, the conformity of zakat accounting application at BAZNAS Jambi City has been generally appropriate. However, in the presentation of financial statements, there are no changes in managed assets and no notes to the financial statements. Therefore, in terms of conformity, the financial statements of BAZNAS Jambi City are not yet fully in accordance with PSAK No. 109.
Co-Authors Ahmad Wahyudi Amelia Putri Zalika Anzu Elvia Zahara Arsa Arsa Azra Elindra Azyumardi Azra Desi Pratiwi Elvi Yanita Elyanti Rosmanidar Elyanti Rosmanidar Habriyanto Habriyanto Habriyanto Jamiah Jamiah, Jamiah Mellya Embun Baining Meysi Anggraini Mohammad Orinaldi Nadia Sulistiawati Novelia Aliyah Pitri Nurul Umiah Sissah Sissah Sriyani Sriyani Tia Risandini Trianawati, Trianawati Youdhi Prayogo