Article Per Year (5 Year)
p-Index From 2020 - 2025
1.383
P-Index
This Author published in this journals
All Journal Al-'Adalah JRA: Jurnal Riset Akuntansi Jurnal Akuntansi dan Manajemen Al Huquq : Journal of Indonesian Islamic Economic Law MASTER: Jurnal Manajemen Strategik Kewirausahaan Balanca : Jurnal Ekonomi dan Bisnis Islam Ruang Komunitas : Jurnal Pengabdian Masyarakat
Sumanti, Eva
Unknown Affiliation
Religion Humanities Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences Other

Published : 7 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 7 Documents
Search

 1 
Kecenderungan fraud pengelolaan dana desa: Dampak dari sistem pengendalian internal dan moralitas individu Sarmigi, Elex; Sumanti, Eva; Helfenta, Helfenta
Jurnal Manajemen Vol 20 No 2 (2023)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI) Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36406/jam.v20i2.1145

Abstract

This study aims to determine the effect of the internal control system and individual morality on the tendency to fraud in managing village funds in the Kumun Debai sub-district, Sungai Full City. The sample of this study was all employees of the village government head office of Kumun Debai Sub-District, Sungai Full City, totaling 72 people, who were determined by the full sampling method. Testing the research data was analyzed with multiple linear regression. This study found that the internal control system had a negative and significant effect on the tendency to engage in fraud when managing village funds. Meanwhile, individual morality has no significant effect on the tendency of fraud in managing village funds. The influence caused by the independent variable on the dependent variable is 40.5%.
Barter in the Modern Era: Study of Buying and Selling Rice Fields with Rice Fields from Sharia Economic Law Perspective in Tanjung Pauh Mudik Village Busni, Darti; Sumanti, Eva; Witro, Doli; Alghani, Raid
Al-Huquq: Journal of Indonesian Islamic Economic Law Vol. 6 No. 1 (2024)
Publisher : Fakultas Syariah IAIN madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19105/alhuquq.v6i1.12084

Abstract

This article aims to determine the practice of buying and selling paddy fields with paddy fields carried out in Tanjung Pauh Mudik Village, Danau Barat District, Kerinci Regency. The practice of buying and selling rice fields focuses on how prices are determined when buying and selling and how sharia economic law reviews the buying and selling practices. This research is qualitative field research which aims to understand the phenomenon of what the researcher observes. The approach used in this research is a sociological approach. The primary data comes from data related to the buying and selling of rice fields that occurred in Tanjung Pauh Village. Meanwhile, secondary data is supporting data, namely in the form of archives, documentation, and books related to the issue of buying and selling rice fields with rice fields. The data collection techniques used were observation, interviews, and documentation. The data analysis technique used is the Miles and Huberman data analysis technique which consists of data collection, data reduction, data display (data presentation), and conclusion drawing/verification (drawing conclusions). The results of the analysis concluded that the practice of buying and selling rice fields for rice fields carried out by the people of Tanjung Pauh Mudik Village has been carried out for a long time and no one knows since when they have been doing this. The factors that encourage people to sell rice fields in Tanjung Pauh Mudik Village include first, so that the rice fields, which are their main land for earning a living, are not lost or reduced. Second, to add or expand the rice fields they own. Third, improve the welfare of the population. The sale and purchase of rice fields and rice fields in Tanjung Pauh Mudik Village according to the perspective of sharia economic law is included in the barter buying and selling system. Buying and selling in this system is permitted as long as it meets the specified conditions and pillars. Most of the buying and selling of paddy fields and rice fields carried out in terms of sharia economic law has fulfilled the requirements and terms of barter buying and selling, although there are still some things that have not been fulfilled, including firstly in terms of the requirements for mitlan bi mitslin and in terms of the person who is entering into the contract (subject).
Pengaruh Servant Leadership Dan Organizational Citizenship Behavior Terhadap Kinerja Pengurus Bumdes Di Kabupaten Kerinci: The Influence Of Servant Leadership And Organizational Citizenship Behavior On The Performance Of Bumdes Managers In Kerinci Regency Sarmigi, Elex; Sumanti, Eva; Nilda, Elvi; Desiana, Desiana; Bustami, Bustami
MASTER: Jurnal Manajemen Strategik Kewirausahaan Vol. 4 No. 1 (2024): MASTER: Jan 2024
Publisher : LPPM Universitas Pelita Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37366/master.v4i1.904

Abstract

Penelitian ini bertujuan untuk menganalisis dampak dari servant leadership dan organizational citizenship behavior terhadap kinerja pengurus BUMDES di Kabupaten Kerinci. Penelitian ini menggunakan pendekatan kuantitatif kausalitas dengan data primer yang dikumpulkan melalui kuesioner. Sampel penelitian ini berjumlah 150 responden yang merupakan pengurus BUMDES di Kabupaten Kerinci, sedangkan teknik pengambilan sampel yaitu dengan metode nonprobability sampling berupa accidental sampling. Data penelitian ini dianalisis dengan regresi linear berganda untuk mengetahui arah hubungan antar variabel penelitian, sedangkan untuk pengujian hipotesis yaitu dengan uji t statistik. Data diolah dengan bantuan aplikasi IBM SPSS 26. Hasil penelitian menemukan bahwa servant leadership dan organizational citizenship behavior memiliki pengaruh yang positif terhadap kinerja pengurus BUMDES di Kabupaten Kerinci, dengan besarnya pengaruh tersebut 57,2%. This study aims to analyze the impact of servant leadership and organizational citizenship behaviour on the performance of BUMDES management in Kerinci Regency. This study uses a quantitative causality approach with primary data collected through questionnaires. The sample for this study was 150 respondents who were BUMDES administrators in Kerinci Regency, while the sampling technique was the non-probability sampling method in the form of accidental sampling. The research data were analyzed using multiple linear regression to determine the direction of the relationship between research variables, while for hypothesis testing, namely the statistical t-test. The data was processed with the help of the IBM SPSS 26 application. The results of the study found that servant leadership and organizational citizenship behaviour had a positive influence on the performance of BUMDES management in Kerinci Regency, with a magnitude of 57.2%.
Pengurusan Surat Izin Usaha Bagi UMKM di Nagari Tluk Kualo Inderapura, Sumatera Barat Sarmigi, Elex; Azhar; Putra, Eka; Bustami, Yuserizal; Harahap, Samsul Bahry; Syamsarina, Syamsarina; Wahyuni, Endah Sri; Nilda, Elvi; Sumanti, Eva; Bustami; Desiana
RUANG KOMUNITAS: Jurnal Pengabdian Masyarakat Vol 3 No 1 (2025): Ruang Komunitas: Jurnal Pengabdian Masyarakat
Publisher : Program Studi Ilmu Politik bekerjasama Program Studi Hubungan Internasional, Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/rkjpm.v3i1.55042

Abstract

Pengabdian kepada masyarakat merupakan salah satu bentuk pertanggungjawaban sosial bagi tenaga pendidik di perguruan tinggi kepada masyarakat. Melalui kegiatan pengabdian kepada masyarakat, maka kami para dosen IAIN Kerinci dan dibantu oleh mahasiswa melakukan kegiatan mendata dana mengurus izin usaha usaha mikro, kecil, dan menengah yang ada di Nagari Tluk Kualo Inderapura. Hasil dari kegiatan ini yang pertama terdatanya UMKM di Nagari Tluk Kualo Inderapura, dan yang kedua terdapat 12 UMKM yang sudah mendapatkan surat izin usaha.
MENINGKATKAN PROFITABILITAS MELALUI OPTIMALISASI MARGIN LABA DAN PEMBERIAN KREDIT SERTA MENURUNKAN BIAYA OPERASIONAL PADA PERUSAHAAN PERBANKAN PERSERO Sarmigi, Elex; Wahyuni, Endah Sri; Sumanti, Eva; Bustami, Bustami; Azhar, Azhar
Jurnal Riset Akuntansi Vol. 17 No. 1 (2025): Jurnal Riset Akuntansi
Publisher : Program Studi Akuntansi | Fakultas Ekonomi dan Bisnis | Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/jra.v17i1.15428

Abstract

Profitability is a crucial component for a company to remain competitive, grow, and deliver value to shareholders. To achieve maximum profitability, the company must be able to increase profit margins and liquidity while reducing operational costs. This study aims to analyze the impact of the Operating Expenses to Operating Income Ratio (BOPO), Loan-to-Deposit ratio (LDR), and Net Interest Margin (NIM) on Return on Assets (ROA) for state-owned banking companies listed in the Financial Services Authority (OJK) from 2018 to 2023. This research also examines the mediating role of NIM in the relationship between BOPO, LDR, and ROA. The data used in this study were obtained from the annual reports of banks listed in OJK, employing the Structural Equation Model (SEM). The results show that BOPO has a significant negative effect on ROA, LDR has a significant positive effect on ROA, and NIM has a significant positive effect on ROA. Furthermore, NIM plays a partial mediating role in the relationship between BOPO and ROA, but it does not mediate the relationship between LDR and ROA. These findings provide insights for bank management to focus on operational efficiency and effective NIM management to improve profitability.
Integrating Hybrid Sharia Contracts in Letter of Credit (L/C) Transactions for Export and Import in Islamic Banking in Indonesia Sumanti, Eva; Al-Rasyid, Camelia Sofwan; Pitriani, Pitriani; Nurjaman, Muhamad Izazi; Alghani, Raid
al-'adalah Vol 21 No 2 (2024): Al-'Adalah
Publisher : Universitas Islam Negeri Raden Intan Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24042/adalah.v21i2.23301

Abstract

This study aims to analyze the application of the hybrid contracts concept in the Sharia export and import of L/C products in Indonesia to contribute to developing a practical or theoretical framework in Sharia banking. This article is a juridical-normative study using qualitative data from a literature study. Primary data comes from several DSN-MUI Fatwas related to L/C products, plus secondary data from a review of other reading materials relevant to the research topic. The data analysis techniques used are condensation, data presentation, and conclusion. This study found that the concept of hybrid contracts in sharia import and export L/C products has changed the status of L/C products, which were initially dominant service products with a single contract (wakālah bi al-ujrah) into various hybrid contract schemes with status as financing products. One of the hybrid contract schemes that are widely used is the murābahah bi al-wakālah contract, where the bank (issuing/advising bank) also provides funds in the form of purchasing imported goods, which are then resold to the importer or representing the sale of imported goods to the exporter.
Analisis Implementasi Etika Bisnis Islam dalam Bisnis Penginapan Syariah di Kota Sungai Penuh Kartika, Vhyola Dewi; Sarmigi, Elex; Sumanti, Eva
Balanca : Jurnal Ekonomi dan Bisnis Islam Vol 7 No 2 (2025): Balanca: Jurnal Ekonomi dan Bisnis Islam
Publisher : Institut Agama Islam Negeri Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35905/balanca.v7i2.13204

Abstract

Sharia-based accommodations have been growing in response to the increasing awareness among Muslim communities about the importance of services that align with Islamic principles. This study aims to analyze the implementation of Islamic business ethics in Sharia accommodation businesses in Sungai Penuh City, focusing on management, services, facilities, and compliance with Sharia regulations. Using a qualitative case study approach, data were collected through interviews with managers, direct observation, and document analysis. The findings show that Sharia principles are applied through policies on non-mahram interactions, the availability of prayer facilities, the use of Sharia-compliant financial systems, and halal standards in food and beverages. However, challenges remain, including limited public understanding and the lack of specific regulations governing Sharia accommodations. This study is expected to offer insights for hospitality businesses in improving Sharia-based services and serve as a reference for government policy development.
Co-Authors Al-Rasyid, Camelia Sofwan Alghani, Raid Azhar Azhar Azhar Busni, Darti Bustami Bustami Bustami Bustami, Yuserizal Desiana Desiana Desiana, Desiana Eka Putra Endah Sri Wahyuni Harahap, Samsul Bahry Helfenta, Helfenta Kartika, Vhyola Dewi Nilda, Elvi Nurjaman, Muhamad Izazi Pitriani Pitriani, Pitriani Syamsarina, Syamsarina Witro, Doli