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PENGARUH FEE AUDIT, AUDIT TENURE DAN UKURAN PERUSAHAAN TERHADAP KUALITAS AUDIT SYARIAH PADA PERUSAHAAN YANG TERDAFTAR DI JAKARTA ISLAMIC INDEKS TAHUN 2016–2020 Agustina Mutia; Khairiyani; Ratih Kumala Dewi
Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Vol. 2 No. 3 (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.v2i3.186

Shariah audit quality is all the possibilities where when the auditor audits the client's financial statements they can find violations or fraud that occur in the reporting system that is not in accordance with accounting principles and Islamic principles. The purpose of this study was to determine and examine audit fees, audit tenure and company size on sharia audit quality in companies listed on the Jakarta Islamic Index. The population in this study are companies listed on the Jakarta Islamic Index from 2016-2020. Sampling using purposive sampling method in accordance with the criteria for the determination of the sample. The number of samples used in this study were 40 samples with 8 companies and 5 years of research period. The analysis used is logistic regression analysis. The results of the study show that the coefficient of determination has a value of 0.240 or 24%, which means that audit quality can be explained by the three variables by 24%, while the rest is influenced by other variables outside the study. The results also show that the audit fee variable and firm size have no effect on audit quality, while the audit tenure variable has a negative coefficient on sharia audit quality. Keywords: Audit Fees, Audit Tenure, Company Size, Sharia Audit Quality

Pengaruh Relokasi dan Lama Usaha Terhadap Tingkat Pendapatan Pedagang Pasar Angso Duo Kota Jambi M.Firmansyah; Habriyanto Habriyanto; Ahmad Syukron Prasaja; Arsa Arsa; Hansen Rusliani; Ambok Pangiuk; Agustina Mutia
Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Vol. 3 No. 1 (2023): 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.v3i1.230

the effect of relocation and length of business on the income level of market traders Angso Duo Jambi City quantitative multiple linear regression analysis. A sample of 87 traders. The results of the relocation research have a positive effect, a significance value of 0.000 < 0.005 is obtained and the tcount (3.866) > ttable (1.667). The length of business partially has no effect and is not significant on the income of the Angso Duo Market traders, Jambi City, obtained a significance value of 0.324 > 0.05, the value of tcount (0.993) < smaller than ttable (1.667). The overall results of the study indicate that the significance value is 0.000 <0.05 and the Fcount (8.541) > Ftable (3.105). It can be concluded that there is a significant effect between relocation and length of business simultaneously on the income of the Angso Duo Market traders in Jambi City. Based on the results of the F test, it can be seen that the significance value for the effect of relocation (X1) and length of business (X2) simultaneously on the income of traders (Y) is 0.000 < 0.005 and the value of Fcount > Ftable (8.541 > 3.105). that H0 is rejected, it means that there is a significant effect between relocation and the length of simultaneous business together on the income of the Jambi Angso Duo Market traders. The Adjusted R Square (R2) value of income is influenced by relocation and length of business by 16.9% and the remaining 85.1%.

Pengaruh Inovasi Produk, Promosi, Dan Kualitas Produk Terhadap Volume Penjualan Kopi Liberika Tungkal Di Gerai UMKM Mekar Jaya Kecamatan Betara Dandi Palaguna; Agustina Mutia; Ahmad Syahrizal
Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Vol. 3 No. 3 (2023): 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.v3i3.277

This study aims to determine how the effect of product innovation, promotion, and product quality on the sales volume of Liberika Tungkal coffee at the Mekar Jaya UMKM Outlet, Betara District. The population in this study are all consumers or customers who buy processed Liberika Tungkal coffee products. The sampling technique used the Lame Show formula with a total of 96.4 and rounded up to 100 people. Data collection techniques using questionnaires, documentation, observations and interviews. Which research method used quantitative methods, this study uses primary data and secondary data with multiple linear regression model. Based on the results of the data analysis test, it can be concluded that partially (T test) the product innovation variable (X1) has no effect on sales volume (Y), promotion variable (X2) has a positive effect on sales volume (Y), product quality variable (X3 ) has a positive effect on sales volume. Simultaneously (Test F), shows that product innovation (X1), promotion (X2), and product quality (X3) simultaneously or simultaneously have a positive and significant effect on sales volume (Y). The influence of the variable (Coefficient of Determination) product innovation, promotion, and product quality is 68.1%, while the remaining 31.9% is influenced by other variables not examined in this study.

Pengaruh Ekspor, Impor, Nilai Tukar (Kurs) Dan Tingkat Inflasi Terhadap Cadangan Devisa Indonesia Periode 2016-2021 Sucika Safitri; Agustina Mutia; Lidya Anggraeni
Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Vol. 3 No. 3 (2023): 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.v3i3.281

This study aims to find out how the influence of exports, imports, exchange rates and inflation rates on Indonesia's foreign exchange reserves for the period 2016-2021. The type of research used is descriptive quantitative. Data collection is carried out using secondary data in the form of data on exports, imports, exchange rates, inflation rates and Indonesia's foreign exchange reserves for the period 2016-2021. The analytical method used in this study uses the classical assumption test and the multiple linear analysis method with time series data and processed with the SPSS 22 application. The results of this study indicate that the export variable partially has a positive and significant effect on Indonesia's foreign exchange reserves. The import variable partially has no significant effect on Indonesia's foreign exchange reserves. The exchange rate variable partially has a positive and significant effect on Indonesia's foreign exchange reserves. The inflation rate variable has no significant effect on Indonesia's foreign exchange reserves. Meanwhile, simultaneously, the variables of exports, imports, exchange rates and inflation rates have a significant effect on Indonesia's foreign exchange reserves.

Pengaruh Implementasi Sistem Informasi Manajemen Daerah, Kualitas Sumber Daya Manusia dan Penerapan Standar Akuntansi Pemerintah Terhadap Kualitas Laporan Keuangan Pemerintah Agustina Mutia; Achyat Budianto; Mistiani Mistiani
E-Bisnis : Jurnal Ilmiah Ekonomi dan Bisnis Vol 16 No 2 (2023): JURNAL ILMIAH EKONOMI DAN BISNIS
Publisher : STEKOM PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/e-bisnis.v16i2.1301

This study aims to determine the effect of SIMDA, HR quality and SAP implementation on the quality of government financial reports at the Regional Financial and Asset Management Agency of Merangin Regency. This study uses a quantitative approach with primary data in the form of observations, interviews and questionnaires. Sampling in this study used a purposive sampling technique with a sample of 40 people. In this study using multiple linear regression analysis and testing the hypothesis on the T test and F test and analysis of the coefficient of determination. The results of this study indicate that the implementation of regional management information systems and the quality of human resources have no significant effect on the quality of government financial reports, while the research results for the variable of application of government accounting standards show that they have a significant effect on the quality of financial reports. For simultaneous test results (F test), namely the implementation of regional management information systems, the quality of human resources and the application of government accounting standards have a joint effect on the quality of government financial reports. The results of the coefficient of determination (R2) show that the independent variables namely SIMDA implementation, HR quality and SAP implementation can explain the variable quality of government financial reports by 61%, the remaining 31% is influenced by other variables not examined in this study.

PENGARUH LITERASI KEUANGAN DAN MITIGASI RISIKO TERHADAP KEBERLANGSUNGAN UMKM DI KOTA JAMBI Muhammad Irham; Agustina Mutia; Fauzan Ramli
E-Bisnis : Jurnal Ilmiah Ekonomi dan Bisnis Vol 17 No 1 (2024): JURNAL ILMIAH EKONOMI DAN BISNIS
Publisher : STEKOM PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/e-bisnis.v17i1.1707

MSMEs have a large contribution to regional income and state income, play a role in reducing the unemployment rate because of their labor-intensive nature, this business can absorb a lot of workers. Micro, Small and Medium Enterprises (MSMEs) can improve the standard of living of many people. The research aims to determine and analyze the influence of financial literacy and risk mitigation on the sustainability of MSMEs. Using quantitative methods of data analysis, Determinant Coefficient Test. The sample taken was 96 respondents who were MSMEs in Jambi City. Financial Literacy and Risk Mitigation together have a significant effect on sustainability. It is proven that the adjusted R square value (coefficient of determination) is 0.443 or 44%. Shows that the influence of Financial Literacy and Risk Mitigation on the Sustainability of MSMEs has an influence of 44% and the remaining 56% is influenced by other variables outside this research.

PENGARUH E-FILING, PENGETAHUAN, DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI PADA KPP PRATAMA JAMBI PELAYANGAN Dhafi Ammar Junaidi; Agustina Mutia; Eri Nofriza
EKSYA : Jurnal Ekonomi Syariah Vol 5 No 1 (2024): JURNAL EKSYA: JURNAL EKONOMI SYARIAH
Publisher : Program Studi Ekonomi Syariah Sekolah Tinggi Agama Islam Negeri Mandailing Natal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56874/eksya.v5i1.1962

The purpose of this study was to determine the impact of E-filing, Knowledge and Tax Sanctions on Individual Taxpayer Compliance at the Jambi Pelayanangan Pratama Tax Office. This study uses a quantitative approach using multiple regression statistical analysis methods partially and simultaneously to determine the effect of E-filling (X1), knowledge (X2), and Tax Sanctions (X3) on Taxpayer Compliance. The research conducted produced the following findings and conclusions: This study concludes that E-filling has a negative effect on individual taxpayer compliance, while knowledge has a negative effect on individual taxpayer compliance, and Tax Sanctions have a positive effect on individual taxpayer compliance. T-test Based on the results of multiple regression tests, it can be concluded that the t-value for E-filling is -3.418 < t table 1.984 and a Sig value of 0.001 < 0.05. While the Knowledge variable (X2) gets a t-value of -5.069 < t table 1.984 and a Sig value of 0.000 < 0.05. Then the Tax Sanctions variable (X3) gets a t-value of 6.375 > t table 1.984 and a Sig value of 0.000 < 0.05. Simultaneously (F test) shows that the independent variables E-filling, Knowledge and Tax Sanctions together or simultaneously affect taxpayer compliance at the Jambi Pelayanangan Pratama Tax Office. Partially, the independent variables that have a significant influence are Tax Knowledge, Tax Sanctions, and the Implementation of E-Filling have an influence on taxpayer compliance.

Pengaruh Sumber Daya Alam Terhadap Pertumbuhan Ekonomi Di Kabupaten Tanjung Jabung Timur Rezky Maulana Akbar; Agustina Mutia; Fauzan Ramli
Sammajiva: Jurnal Penelitian Bisnis dan Manajemen Vol. 2 No. 1 (2024): Maret : SAMMAJIVA : Jurnal Penelitian Bisnis dan Manajemen
Publisher : Institut Nalanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47861/sammajiva.v2i1.838

Natural resources are a major contributor to the formation of the national and domestic gross product, serving as a primary source of employment and being one of the dominant sectors in generating community income. Natural resources play a crucial role as supporting factors for economic growth in Tanjung Jabung Timur Regency. Despite consistently making significant contributions to the Regional Gross Domestic Product (PDRB) from 2013 to 2022, the economic growth rate of the Natural Resources Sector in Tanjung Jabung Timur tends to be slow. This research aims to investigate the influence of natural resources on economic growth in Tanjung Jabung Timur during the period 2013-2022. The study uses purposive sampling for its sample selection. The data utilized comprises time series data from 2013 to 2022. The results of this research indicate that variable X does not have a significant impact on variable Y at the 0.05 significance level. Therefore, the null hypothesis stating that there is no significant influence from variable X1 (Sector A) and X2 (Sector B) on variable Y (Growth Rate) is accepted. The statistical test results show that the p-value for variable X is greater than the predetermined significance level (p > 0.05). This indicates the insignificance of the relationship between variable X and variable Y. In other words, the variation in variable X cannot significantly explain the variation in variable Y in the context of this study.

PENGARUH E-FILING, PENGETAHUAN, DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI PADA KPP PRATAMA JAMBI PELAYANGAN Dhafi Ammar Junaidi; Agustina Mutia; Eri Nofriza
EKSYA : Jurnal Ekonomi Syariah Vol 5 No 1 (2024): JURNAL EKSYA: JURNAL EKONOMI SYARIAH
Publisher : Program Studi Ekonomi Syariah Sekolah Tinggi Agama Islam Negeri Mandailing Natal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56874/eksya.v5i1.1962

The purpose of this study was to determine the impact of E-filing, Knowledge and Tax Sanctions on Individual Taxpayer Compliance at the Jambi Pelayanangan Pratama Tax Office. This study uses a quantitative approach using multiple regression statistical analysis methods partially and simultaneously to determine the effect of E-filling (X1), knowledge (X2), and Tax Sanctions (X3) on Taxpayer Compliance. The research conducted produced the following findings and conclusions: This study concludes that E-filling has a negative effect on individual taxpayer compliance, while knowledge has a negative effect on individual taxpayer compliance, and Tax Sanctions have a positive effect on individual taxpayer compliance. T-test Based on the results of multiple regression tests, it can be concluded that the t-value for E-filling is -3.418 < t table 1.984 and a Sig value of 0.001 < 0.05. While the Knowledge variable (X2) gets a t-value of -5.069 < t table 1.984 and a Sig value of 0.000 < 0.05. Then the Tax Sanctions variable (X3) gets a t-value of 6.375 > t table 1.984 and a Sig value of 0.000 < 0.05. Simultaneously (F test) shows that the independent variables E-filling, Knowledge and Tax Sanctions together or simultaneously affect taxpayer compliance at the Jambi Pelayanangan Pratama Tax Office. Partially, the independent variables that have a significant influence are Tax Knowledge, Tax Sanctions, and the Implementation of E-Filling have an influence on taxpayer compliance.

Potensi Pengelolaan Zakat Produktif pada Daarut Tauhid (DT) Peduli Kota Jambi M. Nazori; Agustina Mutia; Priska Yunita
Lokawati : Jurnal Penelitian Manajemen dan Inovasi Riset Vol. 3 No. 6 (2025): November : Lokawati : Jurnal Penelitian Manajemen dan Inovasi Riset
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/lokawati.v3i6.2216

The results of this study indicate that DT Peduli Jambi has not yet fully optimized the management of productive zakat, despite having a structured management system in place. Based on data analysis, several key factors were identified as obstacles to optimization. First, there is a lack of public trust in the institution, as reflected in the absence of significant growth in zakat collection over the past three years. This condition highlights the need for more effective communication and transparency strategies. Second, administrative challenges remain, such as a record-keeping system that is not yet fully integrated digitally and limited human resources with expertise in managing productive zakat. Third, resistance to change among beneficiaries persists, with approximately 30% refusing to adopt modern business management methods offered by the program. Fourth, there is a high dependency on assistance, with 40% of beneficiaries still heavily reliant on institutional mentoring. Fifth, participation in training programs remains low, with an average attendance rate of only 65%. Nevertheless, overall the program is categorized as “fairly successful” with an achievement score of 70 out of 100. This indicates that productive zakat holds great potential to promote economic empowerment of the community but has not yet been maximized due to structural and cultural barriers. Therefore, improvements are needed in transparency, capacity building of human resources, as well as persuasive and participatory approaches for beneficiaries, so that the goal of economic empowerment through productive zakat can be more effectively realized.

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