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All Journal E-Bisnis : Jurnal Ilmiah Ekonomi dan Bisnis JURNAL PENDIDIKAN TAMBUSAI Banque Syar'i : Jurnal llmiah Perbankan Syariah ILTIZAM Journal of Sharia Economic Research JIAI (Jurnal Ilmiah Akuntansi Indonesia) Jurnal Kajian Akuntansi dan Auditing Nusantara Hasana Journal Filantropi: Jurnal Manajemen Zakat dan Wakaf Al Dzahab Jurnal Ekonomi, Bisnis dan Manajemen ARZUSIN: Jurnal Manajemen dan Pendidikan Dasar Jurnal Kendali Akuntansi Jurnal Manajemen Keuangan Syariah Jurnal Manajemen dan Penelitian Akuntansi (JUMPA) Trending: Jurnal Manajemen dan Ekonomi Jurnal Riset Manajemen Jurnal Kajian Dan Penalaran Ilmu Manajemen Journal of Islamic Digital Economics and Management Jurnal Ilmiah Ekonomi dan Manajemen Nian Tana Sikka: Jurnal Ilmiah Mahasiswa Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah Maslahah: Jurnal Manajemen dan Ekonomi Syariah JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi JIMEB: Jurnal Ilmiah Manajemen, Ekonomi dan Bisnis Jurnal Inovasi Ekonomi Syariah dan Akuntansi Aktsar: Jurnal Akuntansi Syariah
Faturahman
Universitas Islam Negeri Sulthan Thaha Saifuddin Jambi
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Nursing Social Sciences Other

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Analisis Penyusunan Laporan Keuangan Berdasarkan SAK EMKM Pada Usaha Kedai Oblong Di Kecamatan Telanaipura Mellya Embun Baining; Faturahman Faturahman; Angri Fameliani
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.v2i2.2870

Abstract

UMKM make a significant contribution to Indonesia's economic growth. IAI released the rules for making financial reports for UMKM after realizing the important role played by UMKM. The purpose of this study is to examine how the Kedai Oblong company, one of the micro, small and medium enterprises in Jambi City, prepares its financial reports in accordance with the Micro, Small and Medium Entity Financial Accounting Standards (SAK EMKM). Descriptive techniques are used in the qualitative methodology of this study. This is done by examining the financial records of Kedai Oblong and applying the financial reports according to SAK EMKM. The findings of this study indicate that the financial statements of Kedai Oblong have influenced the financial statements of other companies, it's just that the reports they made have not been prepared according to the EMKM financial standards that have been in effect since January 1 2018, the application of EMKM SAK in presenting income statements has a lower difference than the calculation report made by the oblong shop. The author uses SAK EMKM in the results and discussion to prepare the presentation of financial reports at the Oblong Shop in accordance with the applicable SAK EMKM standards and rules.
Analisis Etos Kerja Islami Dalam Meningkatkan Kinerja Karyawan Pada Pondok Pesantren Fathul Ulum Di Kecamatan Tebing Tinggi Kabupaten Tanjung Jabung Barat Azzuratul Nissa; Mohammad Orinaldi; Faturahman Faturahman
Nian Tana Sikka : Jurnal ilmiah Mahasiswa Vol. 2 No. 1 (2024): Nian Tana Sikka : Jurnal ilmiah Mahasiswa
Publisher : Fakultas Ekonomi & Bisnis, Universitas Nusa Nipa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59603/niantanasikka.v1i1.250

Abstract

Work ethic is a philosophy of life based on a view of human life that becomes a habit and is reflected in behavior and actions. Islamic work ethic should be owned and applied by a Muslim. In the Islamic work ethic emphasizes more on cooperation at work. Implementing an Islamic work ethic is very important in an agency in order to produce superior quality human resources and will later affect optimal performance at work. What happens now is that employees and teachers at Fathul Ulum Islamic Boarding School have not fully implemented the Islamic work ethic properly. There are still employees who are less responsible and less disciplined in carrying out their work. So that the application of Islamic work ethic owned by these employees has not been able to improve employee performance because the resulting performance is not optimal. The purpose of this research is to find out the Islamic work ethic applied by employees at Fathul Ulum Islamic Boarding School and whether the Islamic work ethic applied can improve employee performance. In this study using qualitative methods with a descriptive approach. The data collection techniques used are observation, interviews, and documentation. The data analysis method used is data collection, data reduction, data presentation, and conclusion drawing. he results of this study indicate that the Islamic work ethic applied by employees at Fathul Ulum Islamic Boarding School has not been fully implemented so that the resulting performance is less than optimal and certainly not effective and efficient in improving employee performance. In the future, it is hoped that the Islamic work ethic can be fully implemented by all employees at Fathul Ulum Islamic Boarding School in order to produce optimal performance and improve employee performance.
Analisis Manajemen Produksi Dalam Mempertahankan Loyalitas Pelanggan Menurut Perspektif Ekonomi Islam: Studi Pada Usaha Kuliner Lindekss Sopto Di Kelurahan Talang Bakung Kecamatan Pall Merah Kota Jambi Satlina Novrita Ep; Faturahman Faturahman; Beid Fitrianova Andriani
Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah Vol. 1 No. 4 (2023): November : Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah
Publisher : STAI YPIQ BAUBAU, SULAWESI TENGGARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59059/jupiekes.v1i4.432

Abstract

This study aims to determine production management in maintaining customer loyalty and what obstacles are faced in the sopto talang bakung index food stall business. The type of research method used is qualitative research with the object of research at the sopto index food stall. In the process of collecting data in this study using observation, interview and documentation techniques. The results of this study show that production management applied by owners of sopto index food stalls such as production planning, organizing, mobilizing and controlling production in maintaining customer loyalty is done well and in accordance with the Islamic economic perspective and the constraints faced by sopto index food stalls are inflation of raw material prices, places and production equipment used are still traditional and when they want to develop new products.
Pengaruh Modal Kerja dan Penjualan terhadap Laba Bersih Perusahaan Food and Beverages yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2022 Agustina Agustina; Youdhi Prayogo; Faturahman Faturahman
Maslahah : Jurnal Manajemen dan Ekonomi Syariah Vol. 2 No. 3 (2024): JULI : Maslahah : Jurnal Manajemen dan Ekonomi Syariah
Publisher : STAI YPIQ BAUBAU, SULAWESI TENGGARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59059/maslahah.v2i3.1335

Abstract

This research aims to examine working capital and sales both partially and simultaneously on net profit in Food and Beverages companies listed on the IDX in 2020-2022. Working capital and sales are used as independent variables, while net profit is used as the dependent variable. This research uses a quantitative type of research. The data used is secondary data. Statistical data analysis techniques using SPSS (Statistical Package For Social Sciences) 22 for Windows program tools, namely multiple linear regression analysis. The results of this research show that partially working capital has a significant effect and partially sales does not have a significant effect on net profit. And working capital and sales simultaneously influence net profit.
Analisis Strategi Eksistensi Toko Kelontong Dalam Menghadapi Perkembangan Pasar Modern Di Kabupaten Tebo Windi Herlin Dera; Faturahman Faturahman; Atar Satria Fikri
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.v16i2.1266

Abstract

The role of modern markets, especially Alfamart and Indomaret in Indonesia, is getting bigger and is expected to eventually replace grocery stores. The existence of modern markets also raises different perceptions from every circle of society. There are some groups of people who view the existence of modern markets positively. For example, for the upper middle class, the existence of modern markets is very beneficial because they can shop comfortably and freely in modern markets. The existence of this modern market can also affect the income of traditional market traders. One of the most important factors for Grocery Store entrepreneurs is the revenue generated from their profits to maintain business continuity. The purpose of this study is to determine the strategy for the existence of grocery stores in dealing with the development of modern markets in Tebo district. In this study the method used was qualitative method by checking the validity of the data using the triangulation technique and the method of collecting data was using observation and interviews. The informants in this study were five traders and five consumers. Based on the results of this study, it shows that the existence of Alfamart/Indomaret in Tebo Tengah District, Tebo Regency has an impact on income and the number of consumers of grocery store traders, but grocery store traders try to survive by adding side businesses so that their business continuity is maintained
Perhitungan Biaya Produksi dalam Sistem Pesanan Kain Batik Abstrak IKM Batik Rasya Nureni Wildayani; Faturahman Faturahman; Puteri Anggi Lubis
Jurnal Inovasi Ekonomi Syariah dan Akuntansi Vol. 1 No. 5 (2024): September: Jurnal Inovasi Ekonomi Syariah dan Akuntansi (JIESA)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jiesa.v1i5.439

Abstract

This research was conducted at IKM Batik Rasya. The aim of this research is to find out how to calculate the production costs of abstract batik cloth at IKM Batik Rasya and to find out how to calculate the production costs of abstract batik cloth in accordance with the order system. This research uses descriptive research with a qualitative approach. The analysis carried out is calculating the current cost of production by determining the Job Order Costing method, then comparing the calculation rate for the cost of production with the previous method. This research data was obtained from observations, interviews and documentation with the owner of IKM Batik Rasya. The results of the research show that from calculations using the Job Order Costing method, when compared with the rates set by the IKM Batik Rasya, calculations using the Job Order Costing method provide calculation results for the basic production cost of job order costing of IDR 38,976,000.00 with a price per unit of IDR 194.880,00, while the total calculation for the IKM Batik Rasya cost of production is IDR 35.422.000,00 with a price per unit of IDR 177.110,00, so the difference in calculation between the two is IDR 3,554,000.00
ANALISIS PENERAPAN AKUNTANSI LINGKUNGAN (GREEN ACCOUNTING) MENURUT PERSPEKTIF ISLAM DALAM PENGELOLAAN LIMBAH PADA PT. SUMBER GRAHA SEJAHTERA Liza Tania; Rafidah Rafidah; Faturahman Faturahman
E-Bisnis : Jurnal Ilmiah Ekonomi dan Bisnis Vol 17 No 2 (2024): JURNAL ILMIAH EKONOMI DAN BISNIS
Publisher : LPPM Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/e-bisnis.v17i2.2057

Abstract

The results of the study show the application of environmental accounting (Green accounting) according to the Islamic perspective of waste management of PT. Sources of Graha Sejahtera (SGS) include Avoiding Air Pollution, Good Waste Management and Green Spaces. PT incurs costs for environmental activities such as waste management, environmental monitoring costs, employee training costs, and environmental activity audit costs. All environmental costs, and allocating these costs based on cost types in a structured environmental accounting contribute well to environmental performance. The impact of the application of environmental accounting in waste management at PT. Sumber Graha Sejahtera (SGS) produces goodness and cleanliness because when a company carries out activities support environmental management, the management must wisely record every cost incurred related to environmental activity. These costs are referred to as environmental costs that must be charged to functions within the company appropriately, for example, production functions, marketing functions and other functions.
ANALISIS PENERAPAN AKUNTANSI BERDASARKAN ISAK 35 PADA KANTOR LEMBAGA BANTUAN HUKUM MAHARDIKA JAMBI Arum Hermawati; Fathurrahman; Khairiyani
Jurnal Ilmiah Manajemen, Ekonomi dan Bisnis Vol. 3 No. 1 (2024): :Januari : 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.v3i1.702

Abstract

This study aims to apply accounting based on ISAK 35 at the office of the Mahardika Legal Aid Institute The concept of ISAK 35 allows non-profit oriented entities to adjust the description used by financial statements and the financial statements themselves include statements of financial position, comprehensive income statements, statements of changes in net assets, statements of cash flows, and notes to financial statements At the Mahardika Legal Aid Institute has not implemented or made reports to these financial statements. The purpose of this study is to find out how the presentation of financial statements at the Legal Aid Institute. The types of data used are primary data and secondary data. Data collection techniques are carried out using interview and documentation techniques. The data analysis method used is qualitative descriptive, which is a method that describes, describes, compares data and circumstances and explains a situation in such a way that a conclusion can be drawn. The research was conducted at the Mahardika Engineering Legal Aid Institute research. Based on the results of the analysis, the financial statements of the Mahardika Legal Aid Institute are not in accordance with ISAK 35 because the presentation of the financial statements of the Mahardika Legal Aid Institute still uses simple recording. The financial statements of the Mahardika Legal Aid Institute have not made a statement of financial position, comprehensive income statement, statement of changes in net assets, statement of cash flows, and notes to financial statements.
PENGARUH PROFITABILITAS, NILAI PERUSAHAAN DAN LEVERAGE TERHADAP INCOME SMOOTHING PADA PERUSAHAAN CONSUMER CYCLICALS YANG TERDAFTAR DI INDEKS SAHAM SYARIAH INDONESIA (ISSI) TAHUN 2020-2022 Andi Maryam Saputri; Mohammad Orinaldi; Faturahman
Jurnal Ilmiah Manajemen, Ekonomi dan Bisnis Vol. 3 No. 1 (2024): :Januari : 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.v3i1.705

Abstract

This study aims to investigate the effect of Pofitability, Firm Value and Leverage on Income Smoothing in Consumer Cyclicals companies listed on the Indonesian Sharia Stock Index (ISSI) for 2020-2022. This study uses secondary data in the form of company annual reports that are the samples in the study and can be obtained from the Indonesia Stock Exchange's website. Samples were taken using a purposive sampling technique, totaling 21 companies. The data analysis technique used is descriptive statistics, classical assumption test, multiple linear regression analysis, and hypothesis testing. Based on the results of the study, it shows that profitability and leverage partially have a significant effect on Income Smoothing, while Firm Value partially cannot have a significant effect on Income Smoothing. Then simultaneously Profitability, Firm Value, and Leverage can have a significant effect on Income Smoothing. The magnitude of the simultaneous effect is indicated by the R square value of 1.7%.
PENGARUH UKURAN PERUSAHAAN, LEVERAGE, DAN PERTUMBUHAN PERUSAHAAN TERHADAP PROFITABILITAS (Pada perusahaan Syariah Sektor Manufaktur Yang terdafar di Indeks Saham Syariah Indonesia) Sukri, Dina Ranvica; Faturahman , Faturahman; Rahma, Sri; Anita, Efni
Manajemen Keuangan Syariah Vol. 4 No. 1 (2024): Journal of Islamic Financial Management
Publisher : Program Studi Manajemen Keuangan Syariah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30631/makesya.v4i1.2059

Abstract

This research was conducted with the aim of examining the influence of company size, leverage and company growth on profitability in manufacturing sector companies listed on the Indonesian Sharia Stock Index for 2018-2022. This research was tested using 3 independent variables, namely: company size, leverage and company growth, for the dependent variable, namely profitability. The population used in this research is manufacturing sector companies listed on the 2018-2022 Indonesian Sharia Stock Index. There were 70 samples in this research, and used multiple linear analysis assisted by the Eviews 12 data analysis tool in this research, namely panel data. There are results, namely that company size has a partial positive and significant effect on profitability, leverage has a positive and significant effect on profitability, while company growth has a partial negative effect on profitability. Simultaneous test results of company size, leverage and company growth have an influence on profitability.  
Co-Authors Agusriandi, Agusriandi Ambok Pangiuk Andi Maryam Saputri Angri Fameliani Anita, Efni Annastasya Annastasya Arum Hermawati As’ad Isma Atar Satria Fikri Azzuratul Nissa Bambang Kurniawan Beid Fitrianova Andriani Diah Firani Dyah Wulandari Efni Anita Efni Anita Elyanti Rosmanidar, Elyanti Endang Aprillia Dwi Rahayu Fauzan Ramli Ferry Afriansyah Putra Supriadi Fikri, Atar Satria Gunawan, Erix Ida Ayu Putu Sri Widnyani Kandou, Edwin Aldrin Khairiyani Listiani, Tina Liza Tania Mareta Elesia Putri Maryam Saputri, Andi Mellya Embun Baining Mohammad Orinaldi Mohammad Orinaldi Mubyarto, Novi N. Nurjanah Nureni Wildayani Nurfitri Martaliah Orinaldi, Mohammad Puteri Anggi Lubis Rafidah RAfidah Rahma, Sri Ratna Dewi Salma Mauliyanti Saputra Tanjung, Ferri Sari Usda, Fitri Nadia Satlina Novrita Ep Satria Fikri, Atar Suhar Sukri, Dina Ranvica Tanjung, Ferry Saputra Titin Agustin Nengsih Vhiny Kurniawan Wan Mohamad Nazarie, Wan Nur Fazni Windi Herlin Dera Youdhi Prayogo Yuli Sartika Zabilla