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All Journal JURNAL PENDIDIKAN TAMBUSAI Jurnal Riset Manajemen dan Akuntansi (JURIMA) Jurnal Ilmiah Manajemen, Bisnis dan Kewirausahaan ARZUSIN: Jurnal Manajemen dan Pendidikan Dasar Profit: Jurnal Manajemen, Bisnis dan Akuntansi Journal of Student Research Jurnal Publikasi Ilmu Manajemen Jurnal Manajemen dan Ekonomi Kreatif Wawasan : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Jurnal Riset Ekonomi dan Akuntansi Jurnal Kajian Dan Penalaran Ilmu Manajemen Lokawati: Jurnal Penelitian Manajemen dan Inovasi Riset Jurnal Ilmiah Ekonomi dan Manajemen Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah Maslahah: Jurnal Manajemen dan Ekonomi Syariah Moneter : Jurnal Ekonomi dan Keuangan Santri : Jurnal Ekonomi dan Keuangan Islam JIMEB: Jurnal Ilmiah Manajemen, Ekonomi dan Bisnis JURNAL AKADEMIK EKONOMI DAN MANAJEMEN Global Leadership Organizational Research in Management Jurnal Publikasi Manajemen Informatika
Efni Anita
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Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Public Health Social Sciences Other

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Pengaruh Opini Audit Ukuran Kap Dan Profitabilitas Terhadap Auditor Switching Dengan Financial Distress Sebagai Variabel Moderasi Arbaini Dwi Saputri; Hansen Rusliani; Efni Anita
Jurnal Ilmiah Manajemen, Ekonomi dan Bisnis Vol. 3 No. 2 (2024): :Mei : Jurnal Ilmiah Manajemen, Ekonomi dan Bisnis
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jimeb.v3i2.854

Abstract

This study aims to determine how the effect of audit opinion, KAP size and profitability on auditor switching with financial distress as a moderating variable. This research was conducted on companies registered on the Jakarta Islamic Index (JII) for 2019-2021. The theory used in this research is agency theory. The method of determining the sample using purposive sampling which consists of 11 companies. This study used a quantitative method with data analysis methods, namely using logistic regression which was processed with the SPSS Ver. application. 26. The results of this study indicate that audit opinion has a significant negative effect on auditor switching. KAP size and profitability has no effect on auditor switching. Financial distress is not able to moderate the effect of audit opinion, KAP size and profitability on auditor switching in companies listed on the Jakarta Islamic Index (JII) in 2019-2021.
Analisis Strategi Bisnis Islam Dalam Meningkatkan Pendapatan (Studi Pada Penjahit Azzahra Desa Pandan Sejahtera Kecamatan Geragai Kabupaten Tanjung Jabung Timur) Efni Anita; Faturahman, Faturahman; Listiani, Tina
Jurnal Pendidikan Tambusai Vol. 8 No. 2 (2024)
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

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

Abstract

Penelitian ini bertujuan untuk mengetahui strategi bisnis islam penjahit Azzahra dalam meningkatkan untuk mengetahui strategi bisnis Islam, kendala yang dihadapi, dan upaya yang dilakukan dalam meningkatkan pendapatan. Penelitian ini menggunakan jenis penelitian lapangan (field research), metodologi deskriptif kualitatif. Data yang dikumpulkan menggunakan observasi, wawancara, dan dokumentasi. Hasil penelitian menunjukkan bahwa penjahit Azzahra menggunakan empat strategi utama: menjaga kualitas dan ketepatan waktu jahitan, menetapkan harga bersaing, promosi, dan lokasi. Kendala yang dihadapi termasuk persaingan dengan penjahit baru, perbedaan tarif, keluhan konsumen, dan keterbatasan teknologi yang membatasi pemasaran. Upaya yang dilakukan untuk mengatasi kendala ini meliputi pemanfaatan bahan sisa untuk membuat produk bernilai ekonomis seperti masker dan aksesoris, memberikan pelayanan ramah dan santun, serta memberikan bonus untuk pelanggan yang memesan dalam jumlah besar.
Pengaruh Promosi Melalui Media Sosial Instagram dan Online Customer Review di Aplikasi Pesan Antar Makanan Terhadap Minat Beli Konsumen UMKM Eloka Corndog Kota Jambi Chinta Yurike Utomo; Efni Anita; Nurrahma Sari Putri
Profit: Jurnal Manajemen, Bisnis dan Akuntansi Vol. 3 No. 2 (2024): Mei : Profit: Jurnal Manajemen, Bisnis dan Akuntansi
Publisher : UNIVERSITAS MARITIM AMNI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/profit.v3i2.2090

Abstract

This research aims to determine and analyze the influence of the independent variable on the dependent variable. The method used in this research is a quantitative method. The sample in this study was 100 active Instagram users around the MSME Eloka Corndog, Jambi City. The research results show that social media (X1) has a significant effect on consumer buying interest (Y) with a Tcount value of 3.176>Ttable 1.984 and a Sig value of 0.002<0.05, which means Ho is rejected and Ha is accepted. Online Customer Review (X2) shows that there is a significant influence on Consumer Purchase Interest (Y). with a calculated T value for the Online Customer Review variable of 7,736>1.984 with a significance value of 0.001<0.05. So it can be concluded that Ho is rejected and Ha is accepted. Simultaneously (X1), (X2) and (X3) simultaneously influence (Y) by 0.000<0.005 and the value of Fcount > Ftable 163,368>3.10.
ANALISIS SISTEM BAGI HASIL ANTARA SHAHIBUL MAAL DAN MUDHARIB PADA PETANI PENGGARAPAN PADI DI DESA SENAUNG KEC JALUKO KAB MUARO JAMBI Ahmad Dany Kuslima; Efni Anita; Rohana Rohana
Jurnal Kajian dan Penalaran Ilmu Manajemen Vol. 1 No. 4 (2023): Oktober : 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.v1i4.229

Abstract

The purpose of this study was to find out the profit sharing system carried out by rice field owners with rice cultivators in Senaung Village, Jaluko District, Muaro Jambi Regency and to find out the rights and obligations carried out by Shahibul Maal and Mudharib to rice cultivating farmers in Senaung Village, Jaluko District, Muaro Jambi Regency. As well as to find out the constraints faced by Shahibul Maal and Mudharib on rice cultivating farmers in Senaung Village, Jaluko District, Muaro Jambi Regency. The analytical approach used in this research is qualitative-descriptive. The results showed that the profit-sharing system that occurred in Senaung Village between Shahibul Maal and Mudharib was based on an agreement between the two parties according to local customary law that applies for generations, where custom is used as a source of law that can be obeyed by the local community and Profit sharing agreements that occur are generally carried out verbally with mutual trust among members of the community. Farmers' obligations that must be carried out to support production results are starting from the management preparation stage, the rice seed preparation stage, the next stage is starting to transfer the seedlings, the planting season preparation stage, rice planting, after the rice plants are 15, 25 and 45 days old, fertilization is carried out. After fertilization is carried out grazing between the rice fields, when the rice is 60 days old, pest control is carried out, the final stage is harvesting.
Pengaruh Modal, Lokasi, dan Promosi Terhadap Perkembangan Usaha Mikro Kecil dan Menengah (Studi UMKM Bidang Kuliner di Talang Banjar Jambi Timur) Elga Belfani; Efni Anita; Sri Rahma
Jurnal Kajian dan Penalaran Ilmu Manajemen Vol. 1 No. 4 (2023): Oktober : 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.v1i4.248

Abstract

This research aims to find out the influence of capital, location and promotion on business development among UMKM in the culinary sector in Talang Banjar, East Jambi. This research uses a quantitative approach and the data analysis method used is multiple linear regression analysis. The sample used was 100 UMKM actors in the Talang Banjar sub-district. The results of research on capital partially influence business development obtained a value of 2,150 > 1,660 and a significant value of 0.034 < 0.05. Location partially influences business development, with a value of 2,101> 1,660 and a significant value of 0.038 < 0.05. Promotion partially influences business development, with a value of 1,934> 1,660 and a significant value of 0.032 < 0.05. The research results based on the f test show that the calculated f value of 3,695 is greater than the f table of 2,698 or 3,695 > 2,698. So it can be concluded that Ho is rejected and Ha is accepted, which means that there is a significant influence between capital, location and promotion simultaneously or together influencing business development. The Adjusted R Square value is 0.475 or 47.5%. This shows that the business development variable is influenced by capital, location and promotion by 47.5%, while the remaining 52.5% of the business development value is influenced by other variables not included in the research
Analisis Manajemen Keuangan Pondok Pesantren Guppi Nurul Jadid Sumatera Selatan Dalam Perspektif Manajemen Keuangan Syariah Famelia Sari; Efni Anita; Ahmad Syahrizal
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.v1i6.1791

Abstract

Penelitian ini bertujuan mengetahui Bagaimana manajemen keuangan pada pondok pesantren Guppi Nurul Jadid Desa Sumbersari Kecamatan Tungkal Jaya Kabupaten Musi Banyuasin Provinsi Sumatera Selatan . Penelitian deskriptif kualitatif adalah fokus dari jenis penelitian ini. Data primer dan sekunder merupakan sumber data yang digunakan. Metode pengumpulan data meliputi observasi, wawancara, dan dokumentasi. Selama langkah analisis data, yang meliputi mengumpulkan data, reduksi data, menyajikan data, dan menarik kesimpulan. Sistem pengelolaan keuangan di Pondok Pesantren Guppi Nurul Jadid dilakukan melalui proses perencanaan, pengorganisasisan, pelaksanaan, pegawasan dan evaluasi penerimaan dan pengeluaran dana Pondok Pesantren Guppi Nurul Jadid. Merujuk pada laporan keuangan ( anggaran pendapatan dan belanja ) Pondok Pesantren Guppi Nurul Jadid tahun 2022 di kelompokan diantaranya iuran bulanan santri (SPP), pemasukan aset pondok, sumbangan, dan pemerintah. Untuk pengeluaran atau penggunaan dana Pondok Pesantren Guppi Nurul Jadid sudah di atur dalam rapat tahunan yang diadakan setiap tahunnya oleh tim khusus guna melancarkan agenda tersebut dana dana tersebut dialokasikan sesuai dengan anggaran dan divisi yang sudah ada mulai dari Bidang konsumsi (makan santri), Alokasi Pendidikan, Alokasi Pembangunan Dan Perlengkapan, Alokasi Keuangan, Alokasi Keasramaan, Alokasi Dewan Guru, Alokasi Keamanan.
ANALISIS STRATEGI BISNIS BATIK (STUDI PADA DIANA BATIK DI SEBERANG KOTA JAMBI) Efni Anita; Rabiyatul Alawiyah; Syahrurromadhon
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.v1i6.1811

Abstract

Penelitian ini bertujuan untuk mengetahui analisis strategi pengembangan batik yang berada di seberang kota jambi, Jenis penelitian ini adalah studi kasus pada Diana Batik. Data yang digunakan adalah data primer yang diperoleh dari hal wawancara dan kuesioner berkaitan dengan analisi strategi pengembangan batik. Hasil kuesioner dan wawancara akan dialisis menggunakan teknik analisis deskriptif kualitatif. Hasil penelitian menunjukkan seluruh Diana Batik yang berada di Seberang Kota Jambi menggunakan strategi fokus (kombinasi dan cose leadership dan strategi diferensiasi), dan jenis strategi yang digunakan yaitu pewarnaan menggunakan naptol dan indigosol, inovasi motif, pemasaran dengan menggunakan media sosial dan pameran, penggunaan alat yang modem seperti canting elektrik dan kompor gas, serta inovasi motif dengan modifikan motif.
Analisis Sistem Akuntansi Penerimaan dan Pengeluaran Kas pada Madrasah Aliyah Nurul Islam Bayung Lencir Anita Naning Wulandari; Efni Anita
ARZUSIN Vol 6 No 1 (2026): FEBRUARI
Publisher : Lembaga Yasin AlSys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/arzusin.v6i1.8932

Abstract

The implementation of technology-based accounting systems in educational institutions aims to enhance the transparency and accountability of financial management; however, studies that specifically examine the application of cash receipts and disbursements accounting systems in madrasah remain relatively limited. This study aimed to analyze the implementation of a technology-based cash receipts and disbursements accounting system and to identify the challenges faced by Madrasah Aliyah Nurul Islam Bayung Lencir in its financial management. A qualitative approach with a descriptive case study design was employed, involving informants consisting of the principal, treasurer, administrative staff, and teachers involved in financial management, who were selected through purposive sampling. Data were collected through in-depth interviews, direct observations, and analysis of the madrasah’s financial documents, and were analyzed using thematic analysis through the stages of data reduction, data display, and conclusion drawing. The results showed that the implementation of the technology-based accounting system at Madrasah Aliyah Nurul Islam Bayung Lencir has not yet run optimally, with key constraints including limited human resource competencies, insufficient training, inadequate technological infrastructure, and low system integration. These conditions have led to a high dependence on manual recording before data are entered into the digital system, which affects the efficiency and accuracy of financial reporting. These findings underscore the importance of strengthening internal policies, enhancing human resource competencies, and improving infrastructure support to achieve more transparent and accountable financial management in madrasahs.
ANALISIS PEMAHAMAN PETANI PADI TENTANG ZAKAT PERTANIAN DAN IMPLEMENTASINYA DI DESA SUNGAI ABANG KABUPATEN SAROLANGUN Yosi Silviana; Addiarrahman Addiarrahman; Efni Anita
Jurnal Publikasi Manajemen Informatika Vol. 2 No. 1 (2023): JANUARI : JURNAL PUBLIKASI MANAJEMEN INFORMATIKA
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jupumi.v2i1.686

Abstract

Zakat is one of the pillars of Islam, zakat is issuing a certain portion of certain assets up to the nisab to those who are entitled to receive it and is an obligation for Muslims that has been determined by the Qur'an, the Sunnah of the Prophet and the consensus of the scholars. Sungai Abang Village is a village that has quite extensive rice fields, so some people earn from agricultural products, but some of the farmers do not understand about agricultural zakat so they are still lacking in practicing agricultural zakat. This study aims to determine how farmers understand about agricultural zakat and its implementation. This study uses a qualitative approach, the data in this study were obtained from primary data and secondary data. Using the method of observation, interviews and documentation. Analysis of the data obtained from interviews, field notes, and other materials, arranged systematically so that they are easy to understand and describe in the form of quotations to find out how farmers understand about agricultural zakat and its implementation in Sungai Abang Village, Sarolangun Regency. The results show that farmers' understanding of agricultural zakat is still lacking, some of them do not know what agricultural zakat is, their understanding of agricultural zakat is still limited, they equate alms with zakat. The implementation of agricultural zakat in Sungai Abang Village, Sarolangun Regency, farmers still use traditional methods which have become a hereditary habit.
Co-Authors Acok Tang Addiarrahman Ahmad Dany Kuslima Ahmad Joki Rustandi Ahmad Syahrizal Ahmad Syukron Prasaja Aldri Frinaldi Anita Naning Wulandari Arbaini Dwi Saputri Arsyi Anistia Safari Aztyara Ismadharliani Chinta Yurike Utomo Dian Sapitri Dilla Pinanti Elga Belfani Famelia Sari Faturahman Firman Syah Noor Fuji Agustina G.W.I. Awal Habibah Hadi Pratama Ariansyah Handika, Bayu Hansen Rusliani Jumianti Jumianti Lingga Kumala Listiani, Tina M. Nazori Meisy Risna Yeni meri yanti Miftah Miftah Miftahur Rezqi Mohammad Orinaldi Nazori Nazori Neneng Sudharyati Nora Rahmayani Novi Yuni Putri Novita Aulia Nurlia Fusfita Nurrahma Sari Putri Nurwiji Asih Ogi Saputra Putri Wilhelmina Rabiyatul Alawiyah Rian Ade Saputra Rohana Rohana Sissah Sissah Siti Asni Nasution Siti Nurmala Sari Sri Rahma Syahrurromadhon Victor Diwantara Yosi Silviana