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The Green Accounting terhadap Profitabilitas pasca covid-19 pada perusahaan sektor industri barang konsumsi yang terdaftar di BEI 2020 - 2022 Isriani, Rahmi; Dahlia, Dahlia
Jurnal Ekonomi dan Bisnis Dharma Andalas Vol 26 No 1 (2024): Jurnal Ekonomi dan Bisnis Dharma Andalas
Publisher : Universitas Dharma Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebd.v26i1.1009

Penelitian ini bertujuan untuk menyusun dan mengetahui kesesuaian penyusunan laporan keuangan pada Jingga Batik Bukittinggi dengan standar akuntansi yang berlaku umum yaitu SAK ETAP. Penelitian ini menggunakan metode deskriptif Kuantitatif. Fokus penelitian adalah dokumen atau catatan yang berhubungan dengan laporan keuangan. Sumber data dalam penelitian ini menggunakan sumber data primer dan sekunder yang diperoleh dari Owner Jingga Batik Bukittinggi. Data penelitian ini dikumpulkan melalui wawancara dan dokumentasi. Hasil penelitian menemukan bahwa sistem pencatatan yang dilakukan oleh Jingga Batik Bukittinggi masih sangat sederhana sebatas mencatat pendapatan dan pengeluaran. Laporan keuangan menurut SAK ETAP terdiri dari laporan laba rugi, laporan perubahan ekuitas, laporan posisi keuangan, laporan arus kas, dan catatan atas laporan keuangan. Jingga Batik Bukittinggi belum menyusun laporan keuangan sesuai dengan standar yang berlaku umum karena keterbatasan pengetahuan dan pemahaman dalam bidang akuntansi sehingga penyusunan laporan keuangan tidak sesuai dengan SAK ETAP. Keywords: Laporan keuangan; SAK ETAP

Penerapan Prinsip-Prinsip Good Corporate Governance Pada Dinas Kependudukan dan Pencatatan Sipil Kota Bukittinggi, Sumatera Barat Wahyudi, Riki; Isriani, Rahmi
Jurnal Ekonomi dan Bisnis Dharma Andalas Vol 27 No 2 (2025): Jurnal Ekonomi dan Bisnis Dharma Andalas
Publisher : Universitas Dharma Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebd.v27i2.2206

This study was conducted to measure performance using the principles of Good Corporate Governance (GCG), which is operationally based on legal foundations or regulations of a sharia nature based on the Qur’an and The Hadith of the Prophet. The research was conducted qualitatively by describing the facts and information available in the field. Data source were obtained from observations and interviews with employees working in the institution. Furthermore, this research was conducted at one of the government office, namely the Population and Civil Registration Office (DUKCAPIL) in Bukittinggi City, West Sumatera. Based on the research results, it shows that each of the GCG Principles has been applied at the DUKCAPIL Office in Bukittinggi. The GCG principles include transparency where the vision, mission and products as well as risk management, have been well implemented and published through the DUKCAPIL office Website. Accountability in the form of sustainable performance managed in accordance with applicable regulations. Responsibility which includes compliance with applicable laws as stated in PBI Regulation No. 11/33/PBI/2009 dated December 7, 2009 concerning the implementation of GCG for each government office, as well as social responsibility to the general public. Independence, meaning managing professionally and without any conflicts of interest while avoiding pressure from any party. Fairness and equality in fulfilling the stakeholders’ rights arising from applicable laws and regulations, and also receiving equal treatment without discrimination in accordance with the applicable laws and regulations. Abstrak Penelitian ini dilakukan dalam rangka mengukur kinerja dengan menggunakan prinsip-prinsip Good Corporate Governance (GCG) yang menjadi operasionalnya tetap berlandaskan dengan dasar-dasar hukum, atau peraturan-peraturan yang sifatnya syari’ah dengan berlandaskan Al-Qur’an dan Hadis Nabi. Penelitian dilakukan secara kualitatif dengan mendeskripsikan fakta-fakta dan keterangan yang ada di lapangan. Sumber data diperoleh dari wawancara kepada pegawai yang bekerja di instansi tersebut. Selanjutnya, penelitian ini dilakukan pada salah satu Lembaga Aparatur Negara yaitu Dinas Kependudukan dan Pencatatan Sipil (DUKCAPIL) Kota Bukittinggi, Sumatera Barat. Berdasarkan hasil penelitian menunjukkan bahwa setiap prinsip-prinsip GCG telah diterapkan pada Dinas DUKCAPIL Kota Bukittinggi. Adapun prinsip-prinsip GCG itu meliputi Keterbukaan (transparency) yakni visi, misi dan produk-produk serta pengelolaan resiko sudah diterapkan dengan baik dan dipublikasikan melalui website Dinas DUKCAPIL Kota Bukittinggi, pertanggungjawaban (accountability) berupa kinerja yang berkesinambungan sudah dikelola sesuai dengan peraturan yang berlaku, tanggung jawab (responsibility) meliputi kepatuhan terhadap perundang-undangan yang berlaku dalam aturan PBI No. 11/33/PBI/2009 tanggal 07 Desember 2009 tentang pelaksanaan Good Corporate Governance (GCG) bagi setiap Dinas yang bersifat kenegaraan serta tanggung jawab sosial kepada masyarakat umum, independen (independency) ini berarti mengelola secara profesional dan tanpa ada benturan kepentingan serta dapat menghindari tekanan kepentingan dari pihak mana pun, kewajaran dan kesetaraan (fairness) dalam memenuhi hal-hak stakeholders yang timbul berdasarkan peraturan perundang-undangan yang berlaku dan juga mendapatkan perlakuan yang setara tanpa diskriminasi sesuai dengan peraturan perundang-undangan yang berlaku

Agrikutural System In Jorong Koto Tinggi, Baso District, Agam Regency To Support The Achievement Of SDG 2 (Zero Hunger) From An Islamic Economic Perspective Yolanda, Adisti; Angraini, Dewi Manda; Devy, Tartila; Isriani, Rahmi
Al-Sharf: Jurnal Ekonomi Islam Vol 6, No 3 (2025)
Publisher : Yayasan Rahmat Islamiyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56114/al-sharf.v6i3.12650

This study analyzes the agricultural system in Jorong Koto Tinggi, Baso District, Agam Regency, in relation to the achievement of Sustainable Development Goal (SDG) 2 “Zero Hunger” from the perspective of Islamic economics. Despite abundant natural resources, most farmers still rely on traditional methods with low productivity, constrained by limited capital, low adoption of technology, limited understanding of sustainable agriculture, as well as the impacts of climate change and commodity price fluctuations. This research employed a descriptive qualitative method through observation, in-depth interviews, and documentation, with data analyzed inductively using reduction, presentation, and conclusion drawing. The findings reveal that agricultural transformation is occurring gradually; some farmers have begun to adopt modern technologies such as hand tractors, rice transplanters, and mini combine harvesters that improve efficiency and productivity, while the majority still depend on manual tools. The main obstacles include limited capital, lack of technical training, inadequate irrigation infrastructure, and resistance to change. From the perspective of Islamic economics, agricultural management should be based on the principles of sustainability (istidamah), public interest (maslahah), and distributive justice to achieve societal welfare (falah).

Pengaruh Laba, Ukuran Perusahaan dan Efisiensi Perusahaan terhadap Harga Saham pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2020-2024 Monika, Betris; Isriani, Rahmi
ARZUSIN Vol 6 No 2 (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.v6i2.9500

Although stock prices are theoretically influenced by fundamental factors that reflect company performance, in the consumer goods industry there are still conditions in which improvements in fundamental performance are not followed by increases in stock prices. Studies that specifically discuss the effect of earnings, company size, and company efficiency on stock prices during the 2020–2024 period also remain limited. This study aims to analyze the magnitude of the effect of earnings, company size, and company efficiency on stock prices in consumer goods industry companies during 2020–2024. This study employed a quantitative approach with an associative design. The data used were secondary data from company financial statements obtained through the official website of Bursa Efek Indonesia for the 2020–2024 period. The research sample consisted of 16 companies selected using purposive sampling. The data were analyzed using the EViews application through the panel data regression method. The results showed that earnings proxied by EBITDA had a positive and significant effect on stock prices, with a t-value of 2.301873 ≥ the t-table value of 1.991673 and a probability value of 0.0241 ≤ 0.05. In contrast, company size proxied by Ln Assets and company efficiency proxied by TATO had no significant effect on stock prices, with probability values of 0.9151 and 0.3905, respectively. Simultaneously, earnings, company size, and company efficiency also had no effect on stock prices, with a probability value of 0.104355 ≥ 0.05. These findings contribute to the development of financial theory by confirming that earnings are a more dominant indicator in determining stock prices, while also providing practical implications for investors in making investment decisions.

Penerapan Standar Akuntansi Keuangan Entitas Mikro Kecil dan Menengah (SAK EMKM) dalam Penyusunan Laporan Keuangan pada Toko Dzawata Trophy Pekanbaru, Riau: Perspektif Akuntansi Syariah Sukma, Atika; Isriani, Rahmi
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.v6i5.11029

The application of Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) in preparing MSME financial statements has received attention in various previous studies. However, studies that specifically discuss the implementation of SAK EMKM in micro-enterprises from the perspective of Islamic accounting remain limited. This study aims to analyze the application of SAK EMKM in preparing financial statements at Toko Dzawata Trophy Pekanbaru, Riau, viewed from the perspective of Islamic accounting. This study used a qualitative approach with a case study design, involving one key informant, namely the owner of Toko Dzawata Trophy, who was selected using purposive sampling. Data were collected through observation, in-depth interviews, documentation, and literature review, and were then analyzed using the interactive analysis model of Miles and Huberman, which includes data reduction, data display, and conclusion drawing. The results show that the preparation of financial statements at Toko Dzawata Trophy is not yet fully in accordance with SAK EMKM because recordkeeping is still limited to cash receipts and disbursements, has not yet included a statement of financial position, income statement, and notes to the financial statements, and there is still a mixing of personal and business finances. These findings contribute to the development of studies on the implementation of SAK EMKM through the integration of Entity Theory and the Islamic accounting perspective in MSME financial management. The conclusion of this study emphasizes the importance of applying SAK EMKM and Islamic accounting principles in improving the quality of financial reporting, transparency, and accountability of MSMEs. The implications of this study include theoretical contributions to the development of Islamic accounting literature as well as practical implications for MSME actors and mentoring institutions in improving competence in preparing financial statements in accordance with standards. Future research is recommended to expand the research object and examine the factors that influence the implementation of SAK EMKM in various MSME sectors.

Analisis Segmenting, Targeting, dan Positioning (STP) Tabungan Haji pada Bank Nagari Cabang Ujung Gading, Pasaman Barat, Sumatera Barat Alya, Rahma; Isriani, Rahmi
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.v6i5.11537

The segmenting, targeting, and positioning (STP) marketing strategy is an important approach to enhancing the competitiveness of Islamic banking products, including Hajj savings. Although the STP strategy has been widely examined in the field of marketing, research on its implementation in the Tahari Mabrur Hajj Savings product at Bank Nagari Ujung Gading Branch remains limited. This study aimed to analyze the implementation of segmenting, targeting, and positioning strategies and to identify constraints in marketing the Tahari Mabrur Hajj Savings product at Bank Nagari Ujung Gading Branch. The study employed a qualitative approach with a descriptive field study design. Informants were selected through purposive sampling and included the Deputy Branch Manager, marketing staff, and Tahari Mabrur Hajj Savings customers. Data were collected through observation, semi-structured interviews, and documentation and were subsequently analyzed using the interactive analysis model of Miles, Huberman, and Saldaña, which included data reduction, data display, and conclusion drawing. The results showed that Bank Nagari Ujung Gading Branch had implemented the STP strategy, but its implementation had not yet been optimal. The segmenting strategy was still dominated by geographic and demographic segmentation, whereas psychographic and behavioral segmentation had not been utilized optimally. The targeting strategy was directed toward Muslim communities with the financial capacity and intention to perform the Hajj pilgrimage, whereas the positioning strategy was developed through the image of a product that is secure, reliable, and compliant with Sharia principles. The main constraints in product marketing included limited promotional media, suboptimal market segmentation, and increasing competition among financial institutions. These findings extend the application of the STP concept in the context of Islamic banking marketing and emphasize the importance of developing more effective market segmentation and promotional media. In practical terms, the results can serve as a basis for Bank Nagari Ujung Gading Branch in formulating a more focused and competitive marketing strategy for the Tahari Mabrur Hajj Savings product that is aligned with the characteristics of prospective customers.

Penyusunan Laporan Keuangan berdasarkan SAK EMKM pada NK Laundry di Kubang Putiah Bukittinggi Khairani, Sabila; Isriani, Rahmi; Wahyu, Wilfah Busri
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.v6i5.11837

The implementation of the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) in microenterprises continues to face challenges because some business owners have not systematically maintained accounting records or prepared financial statements in accordance with the standards. Studies on the preparation of SAK EMKM-based financial statements for laundry service businesses, particularly NK Laundry in Kubang Putiah, Bukittinggi, also remain limited. This study aims to analyze the financial recording system implemented by NK Laundry, prepare financial statements based on SAK EMKM, and identify barriers to its implementation. The study employed a qualitative approach with a case study design. The research informant was the owner of NK Laundry, who was purposively selected. Data were collected through observations, interviews, and documentation and subsequently analyzed using a descriptive qualitative method through the stages of data reduction, data presentation, and conclusion drawing. The findings indicate that NK Laundry’s financial records were still maintained through simple and manual procedures and therefore had not produced complete financial statements. Based on data processing for the July–December 2025 period, the financial statements prepared in accordance with SAK EMKM comprised an income statement, a statement of financial position, and notes to the financial statements. During this period, NK Laundry generated operating revenue of Rp191,282,000, incurred operating expenses of Rp64,640,208, and earned a net profit of Rp126,641,792. Barriers to implementing SAK EMKM included limited time, insufficient accounting knowledge, the absence of training or dissemination activities, and the lack of established practices for maintaining detailed and regular financial records. This study concludes that preparing financial statements based on SAK EMKM can provide NK Laundry with more systematic and comprehensive financial information. These findings provide a practical example of SAK EMKM implementation in a laundry service business and underscore the importance of improving accounting literacy, providing assistance, and establishing consistent financial recording practices among microenterprise owners.

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