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All Journal Jurnal Pendidikan, Sains, Geologi, dan Geofisika (GeoScienceEd Journal) JOURNAL SCIENTIFIC OF MANDALIKA (JSM) ISTIKHLAF: Jurnal Ekonomi, Perbankan & Manajemen Syariah Akuntansi'45 East Asian Journal of Multidisciplinary Research (EAJMR) Digital Bisnis: Jurnal Publikasi Ilmu Manajemen Dan E-commerce
Rini Idayanti
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Religion Agriculture, Biological Sciences & Forestry Humanities Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Library & Information Science Physics Social Sciences Other

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Analisis Perhitungan Persediaan Barang dengan Metode Perhitungan Fifo dalam Perspektif Keuangan Syariah : (Studi Kasus Toko Saro Niaga Watampone) Sulfianti Sulfianti; Munawarah Munawarah; Rini Idayanti
Digital Bisnis: Jurnal Publikasi Ilmu Manajemen dan E-Commerce Vol. 4 No. 1 (2025): Digital Bisnis: Jurnal Publikasi Ilmu Manajemen dan E-Commerce
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/digital.v4i1.3952

Abstract

This research aims to analyze inventory management using the First-In, First-Out (FIFO) method at the Saro Niaga Grocery Store in Watampone from a sharia financial perspective. The FIFO method was chosen because of its ability to maintain product freshness and support sharia principles, such as transparency, fairness and honesty. The research uses a descriptive qualitative approach with data collection techniques through interviews, observation and documentation. The research results show that implementing the FIFO method effectively helps minimize the risk of losses due to expired goods, increases operational efficiency, and maintains the quality of goods provided to consumers. From a sharia perspective, this method supports responsible management and meets Islamic business ethical standards. This research provides practical recommendations for other traditional grocery stores to improve operational efficiency and conformity with sharia principles.
Persepsi Pemahaman Mahasiswa Terhadap PSAK 103 Akuntansi Salam (Studi Empiris pada Mahasiswa Program Studi Akuntansi Syariah Fakultas Ekonomi dan Bisnis Islam IAIN Bone) Nurwahidah; Rini Idayanti; Musrini Muis
Journal Scientific of Mandalika (JSM) e-ISSN 2745-5955 | p-ISSN 2809-0543 Vol. 6 No. 7 (2025)
Publisher : Institut Penelitian dan Pengembangan Mandalika Indonesia (IP2MI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/10.36312/vol6iss7pp1958-1967

Abstract

This study aims to evaluate the perceptions and understanding of students of IAIN Bone's Sharia Accounting Study Program of PSAK 103 Accounting for Salam. This type of research is survey research with a quantitative approach. The study population was students from 2021 to 2023 with a sample of 100 respondents who were taken using purposive sampling technique. Data were obtained through questionnaires distributed online. Data analysis was carried out using validity, reliability, normality, T test, and descriptive statistics using SPSS version 26. The results showed that students have a positive perception of PSAK 103 Accounting for Salam, with a significant influence from internal and external factors. Hypothesis H1 is accepted, that is, Sharia Accounting students of IAIN Bone have a positive perception of PSAK 103 Salam Accounting. Hypothesis H2 is also accepted, which shows that internal and external factors have a significant effect on students' perception and understanding of PSAK 103. This study provides theoretical and practical contributions in understanding Islamic accounting standards, especially PSAK 103. In addition, this study also identifies internal factors, such as academic understanding and learning experience, as well as external factors, such as lecturer support and availability of literature, which contribute to shaping students' perceptions of PSAK 103. These findings emphasize the importance of strengthening the curriculum and more interactive learning methods to optimize students' understanding of Islamic accounting standards
Analisis Efektivitas dan Efisiensi Penerapan Aplikasi Sistem Keuangan Desa (SISKEUDES) Dalam Pengelolaan Keuangan Desa (Studi Kasus pada Desa Tanete Harapan Kecamatan Cina Kabupaten Bone) Hildayanti; Rini Idayanti; Fitriani
Journal Scientific of Mandalika (JSM) e-ISSN 2745-5955 | p-ISSN 2809-0543 Vol. 6 No. 10 (2025)
Publisher : Institut Penelitian dan Pengembangan Mandalika Indonesia (IP2MI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/10.36312/vol6iss10pp4049-4065

Abstract

This study aims to determine and analyze the effectiveness and efficiency of the implementation of the Village Financial System Application (SISKEUDES) in financial management in Tanete Harapan Village, Cina District, Bone Regency. The method used is qualitative with a case study approach. Data collection techniques are carried out through in-depth interviews, observations, and documentation. The results of the study indicate that the implementation of the SISKEUDES application has increased the productivity of village officials, facilitated the preparation of financial reports, and saved time and costs compared to manual systems. However, there are still obstacles in the form of limited user understanding which has an impact on the less than optimal management of finances as a whole. Thus, the implementation of SISKEUDES in Tanete Harapan Village is quite effective and efficient in supporting transparency, accountability, and performance of village officials. Even so, an increase in the capacity of human resources and supporting infrastructure is needed so that the use of this application can be maximized in realizing good village financial management
Pengaruh Current Ratio (CR) dan Debt to Total Asset Ratio (DAR) terhadap Pertumbuhan Laba : Studi Empiris Pada Perusahaan Infrastruktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2020-2023 Mutiara Nudia Anugrah; Rini Idayanti; Hartas Hasbi
AKUNTANSI 45 Vol. 6 No. 1 (2025): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v6i1.4412

Abstract

This study aims to analyze the influence of the Current Ratio and Debt to Total Aset Ratio on profit growth in infrastructure sector companies listed on Indonesia Stock Exchange (IDX) during period 2020-2023. The data used is secondary data obtained from financial statements published by the IDX for the years 20202-2023. The sample was selcted using the purposive sampling method, and the number of samples that met the criteria was 31 companies, with a total of 65 observations. This research uses a quantitative method. The research hypotesis was tested using multiple linear regression analysis and path analysis, assisted by the Statistical Package for the Social Sciences (SPSS) version 26. The results show that the Current Ratio has a positive and significant effect on profit growth in infrastructure companies listed on IX during 2020-2023. This is evidenced by the hypotesis testing result showing a coefficient value of 0.15 with a significance level 0.000 (<0.05) . The Debt to Total Asset Ratio also has positive and significant effect on profit growth in infrastructure comapnies listed on IDX during period 2020-2023, with a coefficient value of 0.782 and a significant level 0.000 (<0.05). The Current ratio and Debt to Total Assset Ratio simultaneously have a significant effect on profit growth in infrastructure comapnies listed on the Indonesian Stock Exchange (IDX) for the period 2020-2023.
Pengaruh Profit Sharing Ratio (PSR) Terhadap Profitabilitas Pada Laporan Keuangan Bank Umum Syariah Yang Terdaftar Di Otoritas Jasa Keuangan (OJK) 2020-2023 A. Muhammad Afdhal; Rini Idayanti; Hartas Hasbi
ISTIKHLAF: Jurnal Ekonomi, Perbankan dan Manajemen Syariah Vol. 7 No. 2 (2025): (September 2025)
Publisher : Institut Agama Islam Yasni Bungo Jambi, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51311/istikhlaf.v7i2.1000

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Profit Sharing Ratio (PSR) terhadap profitabilitas yang diproksikan dengan Return on Assets (ROA) pada Bank Umum Syariah yang terdaftar di Otoritas Jasa Keuangan (OJK) selama periode 2020 hingga 2023. Pendekatan penelitian yang digunakan adalah kuantitatif dengan jenis penelitian asosiatif kausal. Sampel penelitian terdiri dari 12 bank umum syariah yang dipilih melalui metode purposive sampling, menghasilkan 48 laporan keuangan sebagai data observasi. Teknik analisis data menggunakan regresi linier sederhana dengan bantuan aplikasi SPSS versi 23. Hasil penelitian menunjukkan bahwa PSR berpengaruh positif dan signifikan terhadap ROA, dengan nilai signifikansi sebesar 0,001 dan koefisien regresi sebesar 0,286. Nilai R square sebesar 0,210 menunjukkan bahwa PSR mampu menjelaskan 21% variasi profitabilitas bank syariah. Temuan ini mengindikasikan bahwa semakin besar proporsi pembiayaan berbasis bagi hasil (mudharabah dan musyarakah), maka semakin tinggi tingkat profitabilitas bank syariah. Oleh karena itu, peningkatan implementasi prinsip bagi hasil direkomendasikan untuk mendukung kinerja keuangan yang optimal dalam sistem perbankan syariah.
The Impact of Sharia Working Capital Financing and SME Investments on Economic Growth in South Sulawesi Suharli; Rini Idayanti; Irma, Irma; Nur Wahyu
East Asian Journal of Multidisciplinary Research Vol. 3 No. 5 (2024): May 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/eajmr.v3i5.9124

Abstract

This research aims to: (1) examine the effect of Islamic working capital financing on economic growth in South Sulawesi; (2) explain the effect of Micro, Small, and Medium Enterprises (MSMEs) investment on economic growth in the region; and (3) describe how the combination of Islamic working capital financing and MSME investment from Islamic Commercial Banks (BUS) and Islamic Business Units (UUS) affects economic growth in South Sulawesi. This research was conducted from August to September 2023 using quantitative descriptive methodology. Data on the level of economic growth was obtained from the South Sulawesi Central Statistics Agency (BPS). A non-probability sample of 32 was taken using saturated sampling technique from quarterly financial reports. The data collection methods used were documentation and observation. Data analysis was performed using multiple linear regression analysis on SPSS 20 by IBM. The research findings show that: (1) partially, Islamic working capital financing has a negative and significant impact on economic growth in South Sulawesi; (2) partially, MSME investment has a positive but insignificant impact on economic growth in South Sulawesi; and (3) simultaneously, Islamic working capital financing and MSME investment have a positive and significant impact on economic growth in South Sulawesi.
Toponimi Nama Tempat Wisata Di Kecamatan Sembalun Kabupaten Lombok Timur, NTB: Kajian Linguistik Antropologi Rini Idayanti; Mahsun; Burhanudin; Saharudin; Sirulhaq
Jurnal Pendidikan, Sains, Geologi, dan Geofisika (GeoScienceEd Journal) Vol. 6 No. 4 (2025): November
Publisher : Mataram University

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

Abstract

Penelitian ini bertujuan mengungkap asal-usul dan makna penamaan tempat wisata di Kecamatan Sembalun, Kabupaten Lombok Timur, serta menganalisis aspek budaya, sosial, dan fisik yang terkandung di dalamnya. Penelitian ini menggunakan pendekatan kualitatif berdasarkan teori linguistik antropologis (Mahsun) dan toponimi, diperkaya dengan perspektif Sapir-Whorf mengenai hubungan antara bahasa dan persepsi manusia. Data penelitian diperoleh dari sumber lisan berupa informasi masyarakat lokal (tokoh adat, sesepuh, aparat desa, dan pengelola wisata), serta sumber tertulis berupa dokumen desa, arsip, peta wilayah, dan literatur sejarah lokal. Teknik pengumpulan data menggunakan metode observasi dengan teknik simak, sadap, dan rekam. Analisis data dilakukan dengan metode padan intralingual menggunakan teknik hubung banding menyamakan (HBS) dan hubung banding membedakan (HBB), kemudian dipaparkan secara deskriptif. Hasil penelitian menunjukkan bahwa dari 35 nama objek wisata di Kecamatan Sembalun terdapat variasi aspek toponimi yang mencerminkan budaya, masyarakat, dan manifestasi lingkungan. Dari jumlah tersebut, 8 nama objek wisata memuat aspek budaya, 9 nama objek wisata memuat aspek sosial, dan 18 nama objek wisata merupakan bentuk manifestasi lingkungan.
Co-Authors A. Muhammad Afdhal Burhanudin Fitriani Hartas Hasbi Hildayanti Irma Irma Mahsun Munawarah Munawarah Musrini Muis Mutiara Nudia Anugrah Nur wahyu Nurwahidah Saharudin Sirulhaq Suharli, Suharli Sulfianti Sulfianti