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All Journal E-Bisnis : Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Nusantara Hasana Journal Dinamika Journal of Student Research Jurnal Kendali Akuntansi Jurnal Ilmiah Ekonomi dan Manajemen Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah Maslahah: Jurnal Manajemen dan Ekonomi Syariah Neraca Manajemen, Akuntansi, dan Ekonomi Journal Economic Excellence Ibnu Sina Moneter : Jurnal Ekonomi dan Keuangan Jurnal Ilmiah Ekonomi, Akuntansi dan Pajak Jurnal Inovasi Ekonomi Syariah dan Akuntansi
Youdhi Prayogo
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Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Nursing Public Health Social Sciences Other

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Pengaruh Pajak Kepemilikan Asing Dan Profitabilitas Terhadap Penerapan Transfer Pricing Khairun Najwa; Youdhi Prayogo; Marissa Putriana
E-Bisnis : Jurnal Ilmiah Ekonomi dan Bisnis Vol 17 No 1 (2024): JURNAL ILMIAH EKONOMI DAN BISNIS
Publisher : STEKOM PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/e-bisnis.v17i1.1716

Abstract

This research aims to determine the effect of foreign ownership tax and profitability on the implementation of transfer pricing. This research uses a quantitative approach with secondary data in the form of data obtained from mining sector companies registered on the sharia securities list for the period (2017-2022). The sampling method uses purposive sampling with a sample consisting of 7 companies. This research uses data analysis methods, namely multiple linear regression and panel data processed with the SPSS application. The results of this research show that the tax and profitability variables do not have a significant effect on the application of transfer pricing, while foreign ownership has a positive and significant effect on the application of transfer pricing.
Pengaruh Sharia Compliance dan Good Corporate Governance Terhadap Fraud Pada Bank Umum Syariah di Indonesia Periode 2019-2022 Sriyani Sriyani; Youdhi Prayogo; Laily Ifazah
Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak Vol. 1 No. 2 (2024): Juni : Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak (JIEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jieap.v1i2.94

Abstract

This research aims to analyze the influence of Sharia Compliance and Good Corporate Governance on Fraud in Sharia Commercial Banks in Indonesia. The period in this research is 4 years from 2019 to 2022. This research uses secondary data such as financial reports and reports on the implementation of Good Corporate Governance. The sampling technique in this research is Purposive Sampling. This research uses multiple linear regression analysis. The independent variable in this research uses Sharia Compliance with the proxies Islamic Income Ratio, Profit Sharing Ratio, Zakat Performance Ratio and Good Corporate Governance. Meanwhile, the dependent variable uses Fraud at Sharia Commercial Banks in Indonesia. The results of this research show that the Islamic Income Ratio has a significant effect on fraud, the Profit Sharing Ratio has no significant effect on fraud, the Zakat Performance Ratio has no significant effect on fraud, and Good Corporate Governance has a significant effect on fraud. Meanwhile, simultaneously it shows that the variables Islamic Income Ratio, Profit Sharing Ratio, Zakat Performance Ratio and Good Corporate Governance have a significant effect on fraud in Sharia Commercial Banks in Indonesia.
ANALISIS STRATEGI PENGELOLAAN USAHA ARANG DI DESA PURWODADI KECAMATAN RIMBO BUJANG Youdhi Prayogo; Eri Nofriza; Yuni Eva Purwanti
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 2 No. 7 (2024): JURNAL ILMIAH EKONOMI DAN MANAJEMEN (JIEM)
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v2i7.2288

Abstract

This research discusses the analysis of charcoal business management strategies in Purwodadi village, Rimbo Bujang subdistrict. The aims of this research are: First, to find out the strategy for managing the charcoal business in Purwodadi village, Rimbo Bujang sub-district. Second, to find out the obstacles and solutions in managing the charcoal business in Purwodadi village, Rimbo Bujang subdistrict. This research uses primary and secondary data, through observation, interviews and documentation. To achieve the objectives of this research, qualitative research was used, qualitative analysis using data reduction, data presentation and drawing conclusions. The results of research on charcoal business management were carried out in several stages. The stages used in the management process include Planning, Organizing, Actuating, Controlling. Business owners are also worried about obstacles and what solutions will be used in the process of managing a charcoal business.
Pengaruh Persepsi Kegunaan, Kepuasan Pengguna, Kesiapan Teknologi Informasi terhadap Minat Menggunakan E-Filing pada Wajib Pajak: Studi pada KPP Pratama Jambi Telanaipura Raenando Raenando; Youdhi Prayogo; Achyat Budianto
Jurnal Inovasi Ekonomi Syariah dan Akuntansi Vol. 2 No. 4 (2025): Juli: Jurnal Inovasi Ekonomi Syariah dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jiesa.v2i4.1264

Abstract

This study aims to examine the effect of Perceived Usefulness, User Satisfaction and Information Technology Readiness on the interest in using e-filing among taxpayers. The data of this study uses primary data by distributing questionnaires to Individual Taxpayers registered at the Jambi Telanaipura City Tax Office. The sampling method of this study is simple sampling with a sample of 100 taxpayers. The data analysis method used in the study is multiple regression analysis assisted by the IBM SPSS statistic 27 application. The results of this study indicate that perceived usefulness has a positive effect on the interest use of e-filing, user satisfaction does not affect the use of e-filing, while information technology readiness has a positive effect on the use of e-filing. Simultaneously, the independent variables, namely perceived usefulness, user satisfaction and information technology readiness, affect the interest in using e-filing.
Pengaruh Skala Usaha,Umur Usaha dan Omset Usaha terhadap Penerapan Sistem Informasi Akuntansi pada Umkm di Kecamatan Paal Merah Kota Jambi Umi Harti; Youdhi Prayogo; Muhamad Subhan
Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Vol 9 No 1 (2024)
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/jms.v9i1.21741

Abstract

Abstrack This research method is descriptive quantitative research. The population in this research is MSMEs in Paal Merah District, Jambi City, in 2022 there will be 7,591 MSME units. The number of samples in this study was 99 respondents. The sample determination in this research was carried out using simple random sampling. The results of the research are that the t-count value for business scale is 6.852 compared to the t-table value of 1.661, or t-count >t-table and the significance of the p-value is 0.001<0.05, so business scale has a significant effect on the implementation of accounting information systems . The t-calculated value of business age is 6.211 compared to the t-table value of 1.661 or t-count > t-table and the significance of the p-value is 0.001<0.05, so business age has a significant effect on the implementation of the accounting information system. The t-count value of business turnover is 9.576 compared to the t-table value of 1.661 or t-count >t-table and the significance of the p-value is 0.001<0.05, so business turnover has a significant effect on the implementation of the accounting information system. Fcount is 106.412 by comparing Ftable ɑ =0.05 with numerator degree 3, and denominator degree of freedom 95, we get Ftable 2.700, so the Fcount value is greater than Ftable (106.412>2.700) and the significance value is 0.001<0.05 (alpha) so Business scale, business age, business turnover simultaneously influence the application of accounting information systems. Keywords: Scale, Age, and Business Turnover
Peran Baitul Maal Wa Tamwil Dalam Pemberdayaan Usaha Mikro (Studi Pada Bmt Al Ishlah Kota Jambi) Silvina Fendari; Youdhi Prayogo; Fauzan Ramli
Journal of Student Research Vol. 1 No. 5 (2023): September: Journal of Student Research
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jsr.v1i5.1636

Abstract

BMT (Baitul Maal Wa Tamwil) adalah sebuah lembaga keuangan mikro yang berbasis syariah yang memberikan solusi kepada masyarakat khususnya menengah kebawah. Penelitian ini bertujuan untuk mengetahui bagaimana peran BMT Al Ishlah terhadap pemberdayaan usaha mikro di Kota Jambi. Penelitian ini menggunakan kualitatif dengan menggunakan analisis diskriptif. Teknik pengumpulan data menggunakan wawancara dan dokumentasi dengan jumlah responden 5 anggota yang melakukan pembiayaan. Hasil penelitian menunjukkan bahwa pemberdayaan yang dilakukan BMT Al Ishlah terhadap usaha mikro dilakukan dengan dua cara yaitu, pendanaan dan pembinaan. Pemberdayaan ini berperan positif dalam usaha nasabah sesuai dengan pengakuan 5 responden yang mengakui adanya peningkatan omzet dan mengakui manajemen keuangan lebih baik.
PENGARUH LITERASI, EDUKASI DAN SELF EFFICACY TERHADAP KEPUTUSAN BERINVESTASI DI PASAR MODAL SYARIAH (Studi pada Mahasiswa FEBI UIN Sulthan Thaha Saifuddin Jambi) M. Siddiqi; Youdhi Prayogo; Nurfitri Martaliah
Journal of Student Research Vol. 1 No. 5 (2023): September: Journal of Student Research
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jsr.v1i5.1716

Abstract

Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh literasi, edukasi dan self efficacy terhadap keputusan berinvestasi di pasar modal syariah (studi pada mahasiswa FEBI UIN STS Jambi). Metode yang digunakan dalam penelitian ini adalah metode kuantitatif, dan metode analisis data yang digunakan adalah uji koefisien determinasi. Sampel pada penelitian ini sebanyak 100 sampel mahasiswa FEBI UIN STS Jambi angkatan 2019, 2020 dan 2021 dengan menyebarkan kuesioner skala likert. Hasil penelitian menunjukan bahwa tidak terdapat pengaruh secara signifikan positif antara Literasi (X1) terhadap keputusan berinvestasi (Y). Hal ini dibuktikan dengan Berdasarkan hasil uji t ditemukan bahwa nilai t hitung variabel Literasi sebesar 2.460 > 1.985 dengan nilai signifikansi sebesar 0.016 > 0.05. Sehingga dapat disimpulkan bahwa Ha1 ditolak dan Ho1 diterima. Edukasi (X2) menunjukkan bahwa tidak terdapat pengaruh secara signifikan positif terhadap keputusan berinvestasi (Y). Hal ini dibuktikan dengan Berdasarkan hasil uji t ditemukan bahwa nilai t hitung variabel Edukasi sebesar 2.060 > 1.985 dengan nilai signifikansi sebesar 0.042 > 0.05. Sehingga dapat disimpulkan bahwa Ha2 ditolak dan Ho2 diterima. Self Efficacy (X3) menunjukkan bahwa terdapat pengaruh secara signifikan positif terhadap keputusan berinvestasi (Y). Berdasarkan hasil uji t ditemukan bahwa nilai t hitung variabel Self Efficacy sebesar 4.865 > 1.985 dengan nilai signifikansi sebesar 0.000 < 0.05. Sehingga dapat disimpulkan bahwa Ha3 diterima dan Ho3 ditolak. literasi, edukasi dan self efficacy secara simultan secara bersamaan berpengaruh terhadap keputusan berinvestasi. Hal tersebut diketahui nili signifikasi X1, X2 dan X3 secara simultan berpengaruh terhadap (Y) adalah sebesar 0,000 < 0,05 dan nilai f hitung > f tabel (76.603 > 3,09). Maka dapat disimpulkan bahwa Ha diterima dan HO ditolak. Adapun pengeruh ketiga variabel tersebut adalah sebesar 69,6% dan sisanya sebesar 30,4% dipengaruhi oleh variabel lain diluar penelitian ini.
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.
Co-Authors Achyat Budianto Aldri Frinaldi Atar Satria Fikri Eri Nofriza Erlin Alhamrani Faturahman Faturahman Faturahman, Faturahman Fauzan Ramli Ida Ayu Putu Sri Widnyani Jevi Saputra Khairun Najwa Khairunnisa Puti Nandini Laily Ifazah M. Maulana Hamzah M. Siddiqi Mahdiatun Soleha Mohammad Orinaldi Muhamad Subhan N. Nurjanah Neti Febriyanti Novelia Aliyah Pitri Nurfitri Martaliah Nurrahma Sari Putri Putriana, Marissa Raenando Raenando Ricka Ayu Apriza Sapaat Ramadan Silvina Fendari Sriyani Sriyani Syahril Ahmad Thiyas Fitri Ayu Adheansyah Tia Risandini Umi Harti Yuni Eva Purwanti