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All Journal Jurnal Akuntansi Kompetif Jurnal Ilmiah Edunomika (JIE) Journal Of Human And Education (JAHE) Jurnal Akuntansi dan Keuangan West Science
Siska, Emi Yulia
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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ALTERNATIF PENJUALAN AGUNAN EMAS UNTUK MENAIKKAN HARGA DALAM RISIKO GAGAL BAYAR DI PEGADAIAN SYARIAH ATMO, PALEMBANG Herlina, Herlina; Siska, Emi Yulia; Janati, Nurlaili
Jurnal Akuntansi Kompetif Vol. 8 No. 2 (2025): Akuntabilitas, Kinerja Keuangan, dan Strategi Efisiensi di Sektor Publik dan UM
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v8i2.2186

Abstract

Customers often experience the risk of default in a financing due to weakened financial conditions. The purpose of the research is to select sales that maintain the value of the collateral so that it is not valued lower than the market price. This research uses a qualitative approach with a comparative level of explanation and is field research. The type and strategy of research findings are case studies. The place of research was at Atmo Sharia Pawnshop Palembang and several gold shops in the Megahria area of Palembang. The process of taking, collecting, and analyzing data is carried out simultaneously by conducting observations, interviews, and field tests on several relevant and accurate cases. The results showed that with the risk of default experienced by customers, the collateral must be sold to cover the outstanding. Customers who face this condition usually automatically sell the collateral to the financial institution that finances it, in this case Pegadaian Syariah. The fact that occurs in the field is that there is a price difference between the selling value in the market (gold shop) and the estimated value in the pawnshop. The customer should first conduct a survey of the fair market value of the collateral and determine the alternative of selling the collateral in the right place, namely the gold shop. The method used by the customer is to deal with the pawnshop staff in the form of a proposal to sell the collateral on the market. With the approval of the pawnshop, then bargain with the gold shop to see the condition of the collateral in the pawnshop and immediately make a transaction. This step is a safe and appropriate way for all three parties, namely the pawnshop, the customer, and the gold shop. From the discussion, it can be concluded that customers must be observant in updating the price or market value of the collateral and be able to determine alternative places to sell collateral properly and accurately. Keywords: Pawnshop, Syariah, Collateral, Gold, Sales.
Digital Marketing Socialization in Building a Business Mentality from an Early Age in High School Students Throughout Indonesia Sumardi, Sumardi; Siska, Emi Yulia; Permana, Ujang; Putra, Wira Pramana; Tarjono, Tarjono
Journal Of Human And Education (JAHE) Vol. 4 No. 3 (2024): Journal of Human And Education
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jh.v4i3.999

Abstract

Digital marketing is promotional activities and market search through online digital media by utilizing various means such as social networks. Social media is growing very rapidly nowadays because everyone feels like they can have their own media. Social media also does not escape the various functions that we can take on, such as building relationships, opening and looking for jobs, and also doing business with social media. The most relevant business strategy in the marketing aspect uses digital tools or known as digital marketing, namely marketing methods carried out using digital instruments, especially the internet and the various applications contained in it and equipment that supports the use of these media, which allows the creation of a network or connectedness with many parties, in this case between sellers and customers, without being limited by distance, time and place. In today's modern era, the potential for entrepreneurship among young people is very large. Because the role of the younger generation in building the nation is very large, the young generation's broad way of thinking can make changes and can be a pioneer in creating new things. This Community Service was carried out at Senior High School Number 8 Tamalate District, Makassar City, South Sulawesi. In obtaining the data used were observation and literature study. This service activity is an effort to build a business mentality from an early age in high school students at Senior High School Number 8 Tamalate District, Makassar City, South Sulawesi through Digital Marketing Socialization. This effort was motivated by the lack of implementation of the formation of a business mentality at a young age for students who want to start a business at a young age through digital marketing at Senior High School Number 8 Makassar. As a form of the author's thinking, several efforts and breakthroughs are offered, namely; 1.) Children are given mental reinforcement on how to become entrepreneurs at a young age, 2.) Increase the income of high school students who want to start a business at a young age through digital marketing as a promotional tool to create business opportunities for students so that students are able to compete and create entrepreneurs youth and open up job opportunities.
Analisis Pengaruh Independensi Auditor, Kualitas Audit, dan Transparansi Informasi terhadap Kepatuhan Pelaporan Keuangan Perusahaan Asuransi Judijanto, Loso; Siska, Emi Yulia; Sudarmanto, Eko; Maulina, Evaf; Saparman, Saparman
Jurnal Akuntansi Dan Keuangan West Science Vol 3 No 01 (2024): Jurnal Akuntansi dan Keuangan West Science
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/jakws.v3i01.901

Abstract

Penelitian ini menyelidiki dinamika yang rumit antara Independensi Auditor (IA), Kualitas Audit (KA), Transparansi Informasi (TI), dan Kepatuhan Pelaporan Keuangan (KPK) dalam konteks perusahaan asuransi. Dengan menggunakan model persamaan struktural, penelitian ini menganalisis koefisien jalur, indeks kecocokan, dan nilai R-Square untuk mengungkap interaksi dari variabel-variabel laten ini. Hasilnya menunjukkan hubungan positif yang signifikan antara IA, KA, TI, dan KPK, yang menyoroti peran penting faktor-faktor ini dalam membentuk praktik pelaporan keuangan. Model ini menunjukkan kecocokan yang memuaskan, didukung oleh berbagai indeks kecocokan. Implikasi praktisnya mencakup wawasan yang dapat ditindaklanjuti bagi regulator, perusahaan asuransi, dan auditor untuk meningkatkan proses pelaporan keuangan. Namun, penelitian ini mengakui adanya keterbatasan, dan menekankan perlunya penelitian lebih lanjut untuk memperluas pemahaman tentang hubungan ini di berbagai konteks.
THE INFLUENCE OF FINANCIAL DEVELOPMENT ON EMISSIONS IN INDONESIA WITH ECONOMIC GROWTH AS A MODERATING VARIABLE Tawil, Muhammad Risal; Siska, Emi Yulia; Lucky, Muhammad; Harahap, Subur; Melinda, Melinda
JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 2 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i2.13213

Abstract

Abstract This research aims to examine the influence of financial development on emissions in Indonesia in 2015-2023 by adding economic growth as a moderating variable. The data is panel data, which was tested with the help of SmartPLS software. The research results show that financial development has a significant and positive effect on emissions. Economic growth is able to moderate the relationship between economic growth and emissions disclosure. It is hoped that this research will become a basis for consideration for investors in making investment decisions, especially in companies. Keywords: Economic Growth, Emissions, Financial Development.
Co-Authors Harahap, Subur Herlina Herlina Judijanto, Loso Lucky, Muhammad Maulina, Evaf Melinda Melinda Muhamad Risal Tawil Nurlaili Janati Putra, Wira Pramana Saparman, Saparman Sudarmanto, Eko Sumardi . Tarjono, Tarjono Ujang Permana, Ujang