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All Journal E-Bisnis : Jurnal Ilmiah Ekonomi dan Bisnis Dinamika Journal of Student Research JAKBS JIMEB: Jurnal Ilmiah Manajemen, Ekonomi dan Bisnis Jurnal Ekonomi, Akuntansi dan Perpajakan Jurnal Bisnis, Ekonomi Syariah dan Pajak
Atar Satria Fikri
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Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Public Health Social Sciences

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Analisis Implementasi Peraturan Pemerintah Nomor 71 Tahun 2010 Tentang Standar Akuntansi Pemerintah (SAP) Berbasis Akrual dalam Penyusunan Laporan Pengelolaan Keuangan Daerah Youdhi Prayogo; Atar Satria Fikri; Khairunnisa Puti Nandini
Dinamika: Jurnal Manajemen Sosial Ekonomi Vol 3 No 2 (2023): DINAMIKA : Jurnal Manajemen Sosial Ekonomi
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi - Studi Ekonomi Modern

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/dinamika.v3i2.380

Abstract

This study aims to determine the implementation of Government Regulation Number 71 of 2010 concerning Accrual-Based Government Accounting Standards in the Preparation of Regional Financial Management Reports at the East Tanjung Jabung Regency Education Office. In this study using a qualitative descriptive approach that is trying to describe a complete social phenomenon. The data collection methods used were observation, interviews and documentation, then the data analysis techniques in this study were data reduction by selecting the main points, data display and data verification. The results of the study found that: The implementation of Government Regulation Number 71 of 2010 concerning Accrual-Based Accounting and Regional Regulations concerning Accrual-Based Accounting Policies in the Education Office's financial reports is that the Education Office in East Tanjung Jabung Regency has implemented accrual-based accounting which is accountability, financial transparency to the community (public) who have basic rights against the government, namely the right to know government policies, to know the decisions taken by the government, to know the reasons for carrying out certain policies and decisions, the right to be given information which includes the right to be given an open explanation of certain issues that become a public debate, and all of this has been carried out by the East Tanjung Jabung District Education Office by collaborating with non-public institutions with the mass media as a means of information flow for the community. The obstacle faced in implementing Government Regulation Number 71 of 2010 concerning Accrual-Based Accounting and Regional Regulations concerning Accrual-Based Accounting Policies in the Education Office's financial reports is that the Education Office in East Tanjung Jabung Regency still lacks professional Human Resources in managing finances, so training is needed to management staff.
Pengaruh Perputaran Kas Perputaran Piutang dan Likuiditas Terhadap Rentabilitas Ekonomi Hupriah Futri; Mellya Embun Baining; 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.v16i2.1256

Abstract

This study aims to determine the effect of cash turnover, accounts receivable turnover and liquidity, economic profitability. This study uses a quantitative approach with secondary data in the form of data obtained from informants and archives through a book of accountability reports for the management of the Sangkilan Mandiri Agro Cooperative, Terusan Village, Batanghari Regency, namely 2021-2022. The results of this study indicate that cash turnover and accounts receivable turnover do not affect economic profitability. Liquidity affects economic profitability. By using the F test simultaneously, cash turnover, accounts receivable turnover and liquidity have a joint effect on economic profitability. In this study, statistical calculations were used to analyze classical assumption tests including: normality test, multicollinearity test, autocorrelation test and heteroscedasticity test, while hypothesis testing included: coefficient of determination T test and F test. This research method uses a quantitative approach
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
Pengaruh Modal Kerja, Biaya Produksi, Dan Penjualan Terhadap Laba Bersih Perusahaan Pertambangan Yang Terdaftar Di Indeks Saham Syariah Indonesia Tahun 2020-2023 Safitri , Devi; Hansen Ruslian; Atar Satria Fikri
Jurnal Akuntansi Keuangan dan Bisnis Vol. 2 No. 4 (2025): Januari - Maret
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh modal kerja, biaya produksi dan penjualan terhadap laba bersih pada peruhaan pertambangan yang terdaftar di Indeks Saham Syariah Indonesia tahun 2020-2023. Penelitian ini menggunakan variabel independen yaitu modal kerja, biaya produksi dan penjualan. Dengan variabel dependen adalah laba bersih. Data yang digunakan dalam penelitian ini merupakan data sekunder yaitu berupa laporan keuangan perusahaan pertambangan yang terdaftar di ISSI tahun 2020-2023. Penelitian ini merupakan penelitian deskriptif dengan pendekatan kuantitatif. Metode statistik menggunakan analisis regresi linier berganda, uji t, uji f, dan analisis koefisien determinasi. Hasil penelitian ini menunjukkan bahwa variabel modal kerja tidak berpengaruh terhadap laba bersih. Sedangkan untuk variabel biaya produksi dan penjualan berpengaruh terhadap laba bersih. Dengan menggunakan uji F didapatkan bahwa variabel independen memiliki pengaruh secara simultan terhadap variabel dependen.
Penerapan Prinsip-Prinsip Etika Bisnis Islam pada Hotel Syariah Kota Jambi (Studi pada OYO 2899 Mardilia Bandara Syariah Kota Jambi) Siti Aysah; Ambok Pangiuk; Atar Satria Fikri
Jurnal Bisnis, Ekonomi Syariah, dan Pajak Vol. 1 No. 3 (2024): September : Jurnal Bisnis, Ekonomi Syariah, dan Pajak (JBEP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jbep.v1i3.417

Abstract

In the current era of globalization, business development is occurring rapidly. The growth of various businesses is happening everywhere. The number of hotels currently available is increasing, both conventional and sharia, which is causing market competition to become increasingly fierce. Every consumer has a wide choice of products or services that they want to choose according to their individual wishes. Facilities and services are one of the factors that influence the quality of consideration of consumers or visitors in choosing hotel and lodging services. The aim of the research is to find out how the principles of Islamic Business Ethics are applied at Sharia Hotels in Jambi City, especially at OYO 2899 Ardilia Syariah Airport, Jambi City. The method used in this research is a data analysis method which refers to data collection techniques by means of observation, interviews and documentation. The research results show that facilities and services influence the application of Islamic business ethics principles in each Sharia Hotel.
Analisis Pengelolaan Keuangan Desa Berdasarkan Permendagri Nomor 20 Tahun 2018 tentang Keuangan Desa Masriyatul Mudrikah; Mellya Embun Baining; Atar Satria Fikri
Jurnal Ekonomi, Akuntansi, dan Perpajakan Vol. 2 No. 2 (2025): Mei: Jurnal Ekonomi, Akuntansi, dan Perpajakan (JEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jeap.v2i2.909

Abstract

This research aims to determine the financial management process of Bumi Serdang village in the perspective of Minister of Home Affairs Regulation Number 20 of 2018 concerning Village Financial Management. This research is a type of descriptive research with a qualitative approach, namely the researcher conducted interviews with informants who were directly involved with activities in Bumi Serdang Village. Researchers used observation, interview and documentation data collection techniques as well as data analysis. The results of the research show that financial management in Bumi Serdang Village is as follows: (1) Financial management planning for Bumi Serdang village, Tungkal Ilir sub-district, Banyuasin Regency, namely the Village Secretary prepares a financial draft of village regulations regarding the Village APBDesa based on the RKPDesa. (2) Implementation of financial management in Bumi Serdang village, Tungkal Ilir sub-district, Banyuasin Regency, namely related to all village revenues and expenditures in the context of implementing village authority, carried out through the Village Cash Account. (3) Administration of the financial management of Bumi Serdang village, Tungkal Ilir District, Banyuasin Regency is carried out by Berdahara Village. (4) Reporting on the financial management of Bumi Serdang village, Tungkal Ilir sub-district, Banyuasin Regency, namely the Village Head submits a report on the realization of APBDesa implementation to the Banyuasin Regent in the form of a first semester report and a year-end semester report no later than the beginning of the year in accordance with the perspective of Permendagri No. 20 of 2018. (5 ) Accountability for the financial management of Bumi Serdang village, Tungkal Ilir sub-district, Banyuasin Regency. The Village Head submits an accountability report on the realization of APBDes implementation to the Regent of Banyuasin at the end of each fiscal year.
Analisis Efektivitas Dan Kontribusi Pajak Mineral Bukan Logam Dan Batuan Dalam Meningkatkan Pendapatan Asli Daerah Kabupaten Tanjung Jabung Timur Usdeldi Usdeldi; Atar Satria Fikri; Ika Jasuma Putri
Jurnal Ilmiah Manajemen, Ekonomi dan Bisnis Vol. 3 No. 2 (2024): :Mei : 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.v3i2.853

Abstract

This study aims to determine how the effectiveness and contribution of Non-Metal and Rock Minerals tax in increasing the PAD of East Tanjung Jabung Regency, as well as knowing the obstacles in the PMBLB collection process. This research was conducted in Bakeuda, East Tanjung Jabung Regency in the 2018-2022 period. This research uses Quantitative Descriptive method. The data in this study is in the form of targets and realization of PMBLB in 2018-2022 as well as targets and realization of Regional Tax revenues of East Tanjung Jabung Regency in 2018-2022. The percentage of effectiveness rate and contribution of PMBLB is calculated using the effectiveness and contribution ratio formula. The results showed that from 2018-2022 the target and realization of PMBLB experienced instability with varying levels of effectiveness and contribution. The highest effectiveness rate of PMBLB acceptance occurred in 2021 at 58.19% with ineffective criteria and the lowest in 2020 at 22.21% with ineffective. The level of PMBLB's contribution in increasing PAD is still very lacking, during 2018-2022 with an average contribution of 0.71%. Obstacles in the PMBLB collection process include lack of taxpayer awareness, the number of miners who do not have permits, and lack of human resources in Bakeuda, East Tanjung Jabung Regency.
PENGARUH KUALITAS LAYANAN DAN PERSEPSI HARGA TERHADAP TINGKAT KEPUASAN KONSUMEN PADA PENGGUNAAN APLIKASI GO-JEK DI KOTA JAMBI Ade Igustiani B; Ahsan Putra Hafiz; Atar Satria Fikri
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.v1i5.1751

Abstract

Dalam penelitian ini berfokus pada pembahasan kualitas layanan, persepsi harga dan tingkat kepuasan konsumen pada penggunaan aplikasi Go-Jek di Kota Jambi. ini bertujuan untuk mengetahui dan menganalisis pengaruh kualitas layanan dan persepsi harga terhadap tingkat kepuasan konsumen pada penggunaan aplikasi Go-Jek. Sampel pada peneitian ini diambil sebanyak 96 responden dan menggunakan penelitian kuantitatif deskriptif. Dan metode analisis data yang digunakan yaitu analisis regresi linear berganda. Dari hasil uji t variabel kualitas layanan (X1) dengan nilai t hitung lebih besar dari t tabel (4,564 > 1,986) dan nilai signifikan 0,000 < 0,05 dapat disimpulkan bahwa adanya pengaruh yang positif signifikan antara variabel kualitas layanan (X1) terhadap tingkat kepuasan konsumen (Y). Variabel persepsi harga (X2) dengan nilai t hitung lebih besar dari t tabel (7,578 > 1,986) dan niai signifikan sebesar 0,000 < 0,05 disimpulakan bahwa adanya pengaruh yang positif signifikan antara variabel persepsi harga (X2) terhadap tingkat kepuasan konsumen (Y). Dari hasil uji f diketahui bahwa variabel kualitas layanan (X1) dan persepsi harga (X2) secara simultan berpengaruh terhadap variabel tingkat kepuasan konsumen (Y) dibuktikan dengan menggunakan nilai f hitung lebih besar dari f tabel sebesar (112,037 > 3,09) dan nilai signifikan 0,000 < 0,05. Berdasarkan nilai adjusted R Square sebesar 0,723 atau 72,3% yang artinya tingkat kepuasan konsumen dipengaruhi oleh kualitas layanan dan persepsi harga sebesar 72,3% sedangkan sisanya sebesar 27,7% dipengaruhi oleh variabel lain diluar penelitian ini.
Co-Authors Ade Igustiani B Ahsan Putra Hafiz Ambok Pangiuk Faturahman Faturahman Hansen Ruslian Hupriah Futri Ika Jasuma Putri Khairunnisa Puti Nandini Masriyatul Mudrikah Mellya Embun Baining Safitri , Devi Siti Aysah Usdeldi, Usdeldi Windi Herlin Dera Youdhi Prayogo