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All Journal EKSYA: Jurnal Ekonomi Syariah Jurnal Manajemen, Bisnis dan Kewirausahaan Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi CEMERLANG :Jurnal Manajemen dan Ekonomi Bisnis Journal of Student Research JIMEB: Jurnal Ilmiah Manajemen, Ekonomi dan Bisnis
Khairiyani
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Humanities Computer Science & IT Economics, Econometrics & Finance Education Public Health Social Sciences

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PENGARUH MODAL KERJA, BIAYA PRODUKSI DAN PENJUALAN TERHADAP LABA BERSIH PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI INDEKS SAHAM SYARIAH INDONESIA TAHUN 2019-2022 Aditya Septariyadi, Ilham; Elvia Zahara, Anzu; 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.v3i1.695

Abstract

This study aims to determine the effect of working capital, production costs and sales on net income of mining companies listed on the Indonesian Sharia Stock Index for 2019-2022. This study uses independent variables, namely working capital, production costs and sales. With the dependent variable is net income. The data used in this study is secondary data, namely in the form of financial reports of food and beverage manufacturing companies registered at ISSI for 2019-2022. This research is a descriptive research with a quantitative approach. Statistical methods using multiple linear regression analysis, t test, f test, and analysis of the coefficient of determination. The results of this study indicate that working capital and sales variables affect net income. Meanwhile, the production cost variable has no effect on net income. By using the F test it is found that the independent variables have a simultaneous influence on the dependent variable. From the determination calculation, the Adjusted R Square value is 0.213 or 21.3%. This means that it indicates that the variables of working capital, production costs and sales on net income have an effect of 21.3% and the remaining 78.7% can be influenced by other factors outside of this study.
ANALISIS PENERAPAN AKUNTANSI BERDASARKAN ISAK 35 PADA KANTOR LEMBAGA BANTUAN HUKUM MAHARDIKA JAMBI Hermawati, Arum; 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.
ANALISIS PENDAPATAN DESA TERHADAP ALOKASI BELANJA DESA PADA DESA MUARA KILIS KECAMATAN TENGAH ILIR KABUPATEN TEBO Irwansyah, Abdulrahim; Novi Mubyarto; Khairiyani
EKSYA : Jurnal Ekonomi Syariah Vol 3 No 1 (2022): 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.v3i1.750

Abstract

This research is entitled Analysis of Village Income Against Village Expenditure Allocation in Muara Kilis Village, Tengah Ilir District, Tebo Regency. This research aims (1). To explain village income and village expenditure in Muara Kilis village in 2020. (2). To explain the Village Expenditure Allocation based on the realization of Village Income in Muara Kilis Village in 2020. The results of this study are: (1) Muara Kilis Village Revenue realized in 2020 consists of 1) State Revenue and Expenditure Budget Allocation (Village Fund) of Rp. 980,390,000. 2) Share of Regional Taxes and Regional Levies for Regency/City, amounting to Rp. 18,245,614. 3) Village Fund Allocation of Rp. 622,447,000. 4) Financial Assistance from the Provincial APBD and Regency/City APBD of Rp. 60,000,000. With a total village income of Rp. 1,681,082,614. Meanwhile, Muara Kilis Village expenditure in 2020 is allocated to five sectors, namely, 1) Village Government Implementation of Rp. 621,492,614, 2) Village Development of Rp. 293.957.300, 3) Village Community Empowerment of Rp. 59,950,700, 4) Community Development of Rp. 39,200,000, and 5) Disaster Management and Emergency Expenditure of Rp. 666,482,000. With a total village income of Rp. 1,681,082,614. (2) In Muara Kilis Village, with a total income of Rp. 1,681,082,614 has not been able to realize income from 3 other sources of income, namely from Village Original Income, Grants from third parties, and other legitimate income. As can be seen in the data above, which shows that the income from the three sources is 0% or Rp. 0 rupees. Meanwhile, Muara Kilis Village Expenditures are by Government Regulation Number 47 of 2015, which must be used with the following provisions: At least 70% (70% or more) of the village's total spending budget will be used to fund the village administration. Implementation of village development, village community development, and strengthening of rural communities (4 regions). Up to 30% (?30%) of the village's total budget will be used for the four items. 1) bonds and allowances for village mayors and village officials, 2) village government obligations, 3) allowances and obligations, village advisory boards, and 4) incentives for Rukun's neighbors.
STRATEGI PENGEMBANGAN USAHA PENGRAJIN BATIK DAN SONGKET DI TOKO CIK MIA KOTA JAMBI Nurul Adila; Adiarrahman; Khairiyani
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.v1i6.1814

Abstract

Skripsi ini membahas tentang strategi pengembangan usaha batik dan kain songket di Toko Cik Mia Songket Jambi. Penelitian ini bertujuan untuk memahami alternative strategi pengembangan usaha batik dan songket Cik Mia, kemudian juga untuk mengetahui kendala perkembangan usaha batik dan songket Cik Mia. Adapun metode yang digunakandalam penelitian ini adalah metode peelitian kualitatif dengan jenis penelitian lapangan. Objek dalam penelitian adalah toko batik dan songket cik mia. Ada beberapa tekin pengumpulan data yang digunakandalam penelitian ini yaitu wawancara, observasi dan dokumentasi. Data-data yang sudah dikumpulkan kemdian dianalisi dengan beberapa teknik yaitu reduksi data, penyajian, kemudian verifikasi data. Adapun hasil dari penelitian ini menunjukkan bahwasanya ada banyal strategi yang telah dilakukan oleh cik Mia untuk mengembangkan usaha batik dan kain songket cik mia salah satunya yaitu dengan rajin mempromosikan jualan baikitu melalui media social, serta sering mengikuti beberapa even. Diketahui bahwasanya even-even yang telah diikuti sudah sampai ke mancanegara. Kemudian aktif dalam kegiatan pengembangan UMKM bersama bank 9 Jambi. Untuk kendalanya didapati bahwasanya ada beberapa kendla pada pengembangan Sumber Daya Manusia khususnya dalam pengelolaan tenun. Ci mia masih kewalaan untuk memproduksi kain tenun dalam skala besar karena sumber daya manusia yang bisa menenun hanya seidikit.
Pengaruh Minat, dan Persepsi Pengusaha Muda Terhadap Pengembangan Usaha Mikro Kecil dan Menengah Di Kota Jambi Muhaimin; Novi Mubyarto; Khairiyani
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.v1i6.1840

Abstract

Besarnya potensi Usaha Mikro,Kecil dan Menengah (UMKM) yang berdampak pada peningkatan ekonomi masyarakat, menjadikan suatu keharusan untuk lebih di berdayakan menjadi semakin strategis sehingga dapat mendukung peningkatan produktivitas, penyediaan lapangan kerja yang lebih luas, dan peningkatan pendapatan bagi masyarakat miskin. Usaha mikro yang merupakan bagian dari usaha Mikro, Kecil dan Menengah di Kota Jambi perlu ditingkatkan serta dikembangkan karena menyumbang terhadap pertumbuhan ekonomi daerah serta meningkatkan kesejahteraan masyarakat, tetapi permasalahan yang kemudian muncul antara lain disebabkan oleh masih rendahnya kualitas SDM pelaku industri, strategi pemasaran yang masih kurang dikuasai oleh pelaku usaha dan pendapatan didasarkan pada waktu atau lama usaha didirikan. Penelitian ini bertujuan untuk mengetahui: pengaruh minat dan persepsi pengusaha muda terhadap pengembangan UMKM di Kota Jambi. Menggunakan metode kuantitatif dengan metode analisis data dalam penelitian ini menggunakan Uji regresi berganda, Uji T, Uji F dan Uji Koefisien Determinasi (R Square). Hasil penelitian menjelaskan bahwa secara parsial variabel minat dan persepsi pengusaha berpengaruh terhadap pengembangan Usaha Menengah dan Keatas di Kota Jambi. Secara simultan atau bersama-sama variabel minat dan persepsi pengusaha muda memiliki pengaruh yang signifikan terhadap pengembangan UMKM di Kota Jambi.
Co-Authors AA Sudharmawan, AA Abd. Malik Addiarrahman Adiarrahman Aditya Septariyadi, Ilham Agustina Mutia Devita Indah Sari Elvia Zahara , Anzu Elvia Zahara, Anzu Fathurrahman Friska Fadhila Gunawan, Slamet Hardi , Eja Armaz Hermawati, Arum Ica Monalisa Irwansyah, Abdulrahim Mellya Embun Baining Muassarah , Ainatul Muhaimin Novi Mubyarto Nurul Adila Rafidah Regita Suci Amelda Rika, Rika Rahmadani Silvi Handayani Sissah Sissah