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All Journal E-Bisnis : Jurnal Ilmiah Ekonomi dan Bisnis Pendas : Jurnah Ilmiah Pendidikan Dasar 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 J-ISACC : Journal of Islamic Accounting Competency 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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PENGARUH PROFITABILITAS, NILAI PERUSAHAAN DAN LEVERAGE TERHADAP INCOME SMOOTHING PADA PERUSAHAAN CONSUMER CYCLICALS YANG TERDAFTAR DI INDEKS SAHAM SYARIAH INDONESIA (ISSI) TAHUN 2020-2022 Maryam Saputri, Andi; Orinaldi, Mohammad; 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%.
Analisis Perlakuan Akuntansi Penjualan Konsinyasi pada Minimarket S_Mart Kuala Tungkal Baining, Mellya Embun; Faturahman, Faturahman; Sari Usda, Fitri Nadia
ARZUSIN Vol 5 No 2 (2025): APRIL
Publisher : Lembaga Yasin AlSys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/arzusin.v5i2.5566

Abstract

This research is motivated by the importance of accuracy in recording consignment sales transactions which are still an obstacle for retail businesses, especially at Minimarket S_Mart Kuala Tungkal. Lack of understanding of proper accounting treatment causes financial information not to be presented reliably, thus affecting the decision-making process. This study aims to analyze the accounting treatment of consignment sales and assess its conformity with financial accounting standards. The research used a qualitative approach with a case study method. Data collection techniques include observation, in-depth interviews, and documentation, with the research subjects consisting of shop owners, treasurers, and transaction and bookkeeping documents. Data analysis was carried out descriptively qualitatively through the stages of reduction, presentation, and conclusion drawing.The results showed that Toko S_Mart applies the non-separate recording method in reporting consignment sales and regular sales, which is considered to facilitate daily operations but limit the accuracy of detailed profit analysis. In addition, inconsistencies were found in revenue recognition and recording transactions that were not fully in accordance with accrual accounting principles. In conclusion, although recording practices reflect a basic understanding of consignment transactions, there is a need to improve technical rigor and the use of more detailed recording methods in order to produce financial statements that are relevant, reliable and useful to management in making decisions.
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

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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.
ANALISIS PENERAPAN ETIKA BISNIS ISLAM PEDAGANG DI PASAR PAMENANG KABUPATEN MERANGIN JAMBI Mareta Elesia Putri; Agusriandi Agusriandi; Faturahman Faturahman
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.v1i4.225

Abstract

A market is an area where goods are bought and sold with more than one seller, whether referred to as a shopping center, traditional market, shops, mall, trade center or other designations. Deviant behavior is often found in traditional markets. Therefore, Islamic business ethics plays a very important role in regulating the behavior of traders. Islamic business ethics are ethical norms based on the Qur'an and hadith that must be used as a reference by anyone in every business activity. The purpose of this study was to determine the understanding of the Islamic business ethics of traders in Pamenang Market, Merangin Regency, Jambi. In this study the method used was qualitative by checking the validity of the data using triangulation techniques and the method of collecting data using observation and interviews. The informants in this study were five traders and five buyers. Based on the results of this study indicate that some traders in Pamenang Market have understood Islamic business ethics but there are still some traders who do not understand it. However, the behavior of traders in Pamenang Market is generally good in carrying out the principles of Islamic business ethics that have been implemented, namely there are three, the principle of balance (Equilibrum), the principle of free will, and the principle of truth (Benevolence), although there are still two principles that have not been fully implemented, namely: the principle of unity (Tauhud) and the principle of responsibility (Responsibility). Where traders still prioritize profits but do not pay attention to the losses of the buyer.
PENYAJIAN LAPORAN KEUANGAN PANTI ASUHAN UMMI IKHLAS KOTA JAMBI BERDASARKAN INTERPRETASI STANDAR AKUNTANSI KEUANGAN (ISAK) NO.35 Annastasya Annastasya; Faturahman Faturahman; Puteri Anggi Lubis
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.v1i4.245

Abstract

This research aims to present financial reports at the Ummi Ikhlas Orphanage in Jambi City based on ISAK No.35. The type of research used in this research is descriptive qualitative research. The data collection technique used was by conducting observations at the Ummi Ikhlas Orphanage, as well as conducting interviews with Mr. Ibnu Hazar Lubis, Secretary and Treasurer of the Ummi Ikhlas Orphanage. also from various written sources or existing documents provided to informants in the form of photo files of researchers at the Ummi Ikhlas Orphanage. interviews, this research uses documents related to the preparation of financial reports. This research proves that the form of financial reports at the Ummi Ikhlas Orphanage in Jambi City in 2022 has been adjusted to ISAK 35, namely consisting of a Comprehensive Income Report, Cash Flow Report, Net Asset Change Report, Financial Position Report and Notes to Financial Reports.
PENGARUH AUDIT TENURE, AUDIT DELAY, DAN ROTASI AUDIT TERHADAP KUALITAS AUDIT SYARIAH PADA PERUSAHAAN YANG TERDAFTAR DI JAKARTA ISLAMIC INDEX 70 (JII70) TAHUN 2022-2024 Nurjanah, Nurjanah; Youdhi Prayogo; Faturahman, Faturahman
Nusantara Hasana Journal Vol. 5 No. 9 (2026): Nusantara Hasana Journal, February 2026
Publisher : Yayasan Nusantara Hasana Berdikari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59003/nhj.v5i9.1914

Abstract

The purpose of this research is to examine the sharia audit quality of firms listed on the Jakarta Islamic Index 70 (JII70) from 2022 to 2024 and how audit tenure, audit delay, and audit rotation impacted it. In order to maintain stakeholders' and investors' faith in Islamic enterprises' financial statements, Sharia audit quality is crucial. The quantitative methodology used in this study is based on secondary data collected from yearly financial statements and reports prepared by independent auditors. All firms listed on the JII70 make up the study population. Over the course of three years, 15 organizations were selected as research samples by purposive selection. With the help of statistical software, panel data regression is used as the data analysis approach. According to the findings, sharia audit quality is positively impacted by audit rotation and audit tenure, and negatively impacted by audit delays. The quality of sharia audits is significantly impacted by audit tenure, audit delay, and audit rotation all at once. These findings suggest that appropriate audit tenure, audit delay management, and audit rotation are important factors in maintaining auditor independence and enhancing sharia audit quality. This study is expected to contribute theoretically to the development of sharia auditing literature and provide practical considerations for auditors, corporate management, and Islamic capital market regulators.
TELAAH PERAN PREVENTIF FRAUD SEBAGAI MEDIATOR DETERMINAN KINERJA ORGANISASI PENGELOLA ZAKAT Faturahman; Saputra Tanjung, Ferri; Satria Fikri, Atar
Jurnal Kajian Akuntansi dan Auditing Vol. 22 No. 1 (2026): April 2026
Publisher : Fakultas Ekonomi dan Bisnis Universitas Bung Hatta

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Abstract

Zakat Management Organizations are not fraud-proof. The numerous cases of misuse of institutional funds have led to a growing crisis of trust among potential donors. The numerous cases of zakat fund misuse are caused by the internal governance, internal control, and whistleblowing systems of zakat management organizations in Indonesia, which are still lacking. This research aims to examine the influence of institutional governance, internal control, and the whistleblowing system on fraud prevention and the role of fraud prevention as a mediating variable of institutional governance, internal control, and the whistleblowing system on the performance of zakat management organizations in Jambi City. The research was conducted using a quantitative approach using primary data collected through questionnaires and analyzed using PLS. The research objects were zakat management organizations in Jambi City. The results show that institutional governance and the whistleblowing system have a positive but insignificant effect on fraud prevention in zakat management organizations, while the internal control system has a positive and significant effect. Fraud prevention has been shown to have a positive and significant effect on organizational performance. However, institutional governance, internal control systems, and whistleblowing systems did not significantly influence organizational performance, either directly or through fraud prevention as a mediating variable.  
Peningkatan Daya Saing Pesantren; Kontribusi Good Corporate Governance dan Informasi Akuntansi Melalui Kinerja Organisasi Pesantren di Kota Jambi Faturahman, Faturahman; Fikri, Atar Satria; Tanjung, Ferry Saputra
AKTSAR: Jurnal Akuntansi Syariah Vol 7, No 1 (2024)
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v7i1.24991

Abstract

Testing the contribution of good corporate governance and accounting information to the competitiveness of Islamic boarding schools through the organizational performance of Islamic boarding schools in Jambi City is the focus of the objective. The associative descriptive type was used in this research. The population and sample are modern Islamic boarding schools in Jambi City using non-probability sampling techniques, namely Islamic boarding schools that have been operating for more than 5 years. Meanwhile, respondents were selected using a purposive technique which included Islamic boarding school administrators, Islamic boarding school students, Islamic boarding school parents, and the general public. The samples obtained were 9 Islamic boarding schools from the 12 currently existing Islamic boarding schools. Linear regression was used to evaluate the data. Based on research findings, good corporate governance and financial information both contribute significantly to the competitiveness of Islamic boarding schools. Meanwhile, good corporate governance really helps the competitiveness of Islamic boarding schools, but accounting information does not. good corporate governance and financial information make a significant contribution to the competitiveness of Islamic boarding schools through organizational performance.
PEMAHAMAN DIGITAL DAN IMPLEMENTASI QRIS BANK SYARIAH INDONESIA PADA PEDAGANG UMKM KULINER DI KECAMATAN TELANAIPURA KOTA JAMBI Salma Mauliyanti; Ambok Pangiuk; Faturahman Faturahman
Nusantara Hasana Journal Vol. 5 No. 12 (2026): Nusantara Hasana Journal, May 2026
Publisher : Yayasan Nusantara Hasana Berdikari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59003/nhj.v5i12.2056

Abstract

This study is motivated by the development of digital technology in non-cash payment systems through the Quick Response Code Indonesian Standard (QRIS), particularly at Bank Syariah Indonesia (BSI). Although the use of BSI QRIS among culinary MSME merchants in Telanaipura District, Jambi City is relatively high quantitatively, the digital understanding of business actors remains low and its implementation is not yet optimal. This condition indicates a gap between the level of usage and the quality of QRIS utilization in supporting more efficient, transparent, and professional business management. This study aims to determine the level of digital understanding of culinary MSME merchants regarding the use of BSI QRIS, analyze its implementation in daily business activities, and identify the efforts made by Bank Syariah Indonesia to improve understanding and optimize the use of BSI QRIS. The research method used is a qualitative method with a descriptive approach. Data were collected through observation, interviews, and documentation of culinary MSME merchants located on Arif Rahman Hakim Street, Telanaipura District, Jambi City. Data analysis techniques include data reduction, data presentation, and conclusion drawing, while data validity is ensured through triangulation. The results show that the digital understanding of MSME merchants regarding BSI QRIS is still relatively low and uneven. Most merchants use QRIS only as a non-cash payment tool without fully understanding its functions, benefits, and operational mechanisms. The implementation of BSI QRIS in business activities is still administrative and formal in nature, and has not been optimally utilized for transaction recording and financial management. The efforts made by Bank Syariah Indonesia (BSI) include socialization and education, assistance and facilitation, as well as monitoring and evaluation, which have improved digital understanding and encouraged QRIS adoption; however, their implementation is not yet fully optimal due to uneven distribution and limited follow-up on evaluation results.
Pengaruh Akuntabilitas dan Transparansi Pengelolaan Keuangan terhadap Kepercayaan Muzakki dalam Membayar Zakat di BAZNAS Kabupaten Batang Hari Viona Zahara Monica Nurkumala; Faturahman Faturahman
ARZUSIN Vol 6 No 5 (2026): ARZUSIN: Jurnal Manajemen dan Pendidikan Dasar
Publisher : Lembaga Yasin AlSys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/arzusin.v6i5.10930

Abstract

Although accountability and transparency in zakat management have received attention in various studies, research that specifically places muzakki trust in the context of BAZNAS Batang Hari Regency remains limited. This study aims to analyze the influence of accountability and financial management transparency on muzakki trust in paying zakat at BAZNAS Batang Hari Regency. This study used a quantitative approach with a survey design, involving 98 muzakki as respondents selected using non-probability sampling based on specific criteria. Data were collected through a Likert-scale questionnaire that had been tested for validity and reliability, and were then analyzed using multiple linear regression with the assistance of SPSS. The results showed that accountability had a positive but non-significant effect on muzakki trust, whereas transparency had a positive and significant effect. Simultaneously, accountability and transparency had a positive and significant effect on muzakki trust. These findings confirm that information openness and institutional accountability are important factors in building muzakki trust in zakat management. The implications of this study provide practical contributions for BAZNAS Batang Hari Regency in improving the quality of reporting, public information access, and institutional communication on an ongoing basis to strengthen muzakki trust.
Co-Authors Agusriandi, Agusriandi Ambok Pangiuk Amrullah Amrullah Andi Maryam Saputri Angri Fameliani Anita, Efni Annastasya Annastasya Arum Hermawati As’ad Isma Atar Satria Fikri Atar Satria Fikri Azzuratul Nissa Bambang Kurniawan Beid Fitrianova Andriani Diah Firani Dyah Wulandari Efni Anita Efni Anita Elyanti Rosmanidar Endang Aprillia Dwi Rahayu Fauzan Ramli Ferri Saputra Tanjung Ferry Afriansyah Putra Supriadi Fikri, Atar Satria Gunawan, Erix Ida Ayu Putu Sri Widnyani Kandou, Edwin Aldrin Khairiyani Laila Hayati, Laila Listiani, Tina Liza Tania Mareta Elesia Putri Maryam Saputri, Andi Mellya Embun Baining Mohammad Orinaldi Mohammad Orinaldi N. Nurjanah Novi Mubyarto Nuraniza Hanum 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 Sudi Prayitno Suhar Sukri, Dina Ranvica Tanjung, Ferry Saputra Titin Agustin Nengsih Vhiny Kurniawan Viona Zahara Monica Nurkumala Wan Nur Fazni Wan Mohamad Nazarie Windi Herlin Dera Youdhi Prayogo Yuli Sartika Zabilla