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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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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 Other Comprehensive Income, Kompleksitas Perusahaan Dan Ukuran KAP Terhadap External Audit Fee Pada Perusahaan Yang Terdaftar Di Indeks Saham Syariah Indonesia (ISSI) Tahun 2020-2023 Mubyarto, Novi; Faturahman, Faturahman; Wulandari, Dyah
Jurnal Manajemen dan Penelitian Akuntansi (JUMPA) Vol 18 No 2 (2025): Juli-Desember
Publisher : Sekolah Tinggi Ilmu Ekonomi Cendekia Bojonegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58431/jumpa.v18i2.352

Abstract

This study aims to determine and analyze the effect of other comprehensive income, company complexity and public accounting firm size on external audit fees for companies listed on the Indonesia Sharia Stock Index 2020 - 2023. The sample used was 23 companies listed on the Indonesian Sharia Stock Index consistently from 2020 to 2023. The method used is a quantitative method using secondary data processed with the help of the EView 12 application. The results of the partial test analysis show that other comprehensive income and company complexity have no significant effect on external audit fees. Meanwhile, public accounting firm size has a significant positive effect on external audit fees due to the better audit quality of Big Four public accounting firm. In addition, there is an effect of other comprehensive income, company complexity and public accounting firm size simultaneously on external audit fees. Although public accounting firm size contributes individually, the combination of the three variables has a significant influence on the determination of external audit fees that must be paid by the company.
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.
Pengaruh Audit Tenure, Audit Fee dan Rotasi Audit Terhadap Kualitas Audit Zabilla; Rosmanidar, Elyanti; Faturahman
JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi Vol. 3 No. 4 (2026): April
Publisher : CV. Muris Global Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62421/jibema.v3i4.235

Abstract

Untuk memastikan kredibilitas laporan keuangan perusahaan, kualitas audit sangatlah penting. Tujuan penelitian ini adalah untuk menguji pengaruh audit tenure, audit fee, dan rotasi audit terhadap kualitas audit pada perusahaan manufaktur yang tercatat di Indeks Saham Syariah Indonesia (ISSI) selama periode 2022–2024. Metode yang digunakan adalah kuantitatif dan menggunakan data sekunder yang diperoleh dari catatan keuangan perusahaan. Pengambilan sampel bertujuan digunakan untuk memilih sampel berdasarkan kriteria tertentu. Analisis data dilakukan menggunakan metode regresi data panel dengan aplikasi eviews, yang diawali dengan pemilihan model estimasi yang paling sesuai. Temuan penelitian menunjukkan bahwa audit tenure memiliki pengaruh positif dan signifikan terhadap kualitas audit. Sebaliknya, audit fee menunjukkan pengaruh negatif dan signifikan terhadap kualitas audit. Adapun rotasi audit tidak terbukti memberikan pengaruh terhadap kualitas audit. Secara bersama-sama, ketiga variabel ini memiliki pengaruh signifikan terhadap kualitas audit.
Donations for Palestine: Amanah as a Moderating Variable in the Effect of Transparency and Institutional Image on Donor Trust faturahman; Satria Fikri, Atar; Saputra Tanjung, Ferri; Wan Mohamad Nazarie, Wan Nur Fazni
Filantropi : Jurnal Manajemen Zakat dan Wakaf Vol. 7 No. 1 (2026): Filantropi
Publisher : Program Studi Manajemen Zakat dan Wakaf

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/finalmazawa.v7i1.13611

Abstract

This study focuses on analyzing the impact of transparency and institutional image on donor trust, as well as the ability of the variable amanah to moderate the effect of transparency and institutional image on donor trust in fundraising and donation management for Palestine. This research employs a quantitative approach. The population and sample consist of 100 DT Peduli Jambi donors who contributed to Palestine, selected using probability sampling with a simple random sampling technique. A Likert-scale questionnaire was used as the data collection instrument. Data analysis was conducted using multiple regression and moderated regression analysis. Based on the findings and discussion, transparency and institutional image are the main factors influencing donor trust. Both function as signals that reduce information asymmetry and shape public perceptions of institutional credibility and reputation. The inability of amanah to moderate the relationship between transparency, institutional image, and donor trust represents an important finding of this study. Amanah does not directly influence donor trust in this context but rather functions as an inherent moral foundation within the institution.
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.  
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 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