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Analisis Sistem Informasi Akuntansi Penggajian Karyawan Pada PT. Star Rubber Kecamatan Jujuhan Kabupaten Bungo Provinsi Jambi Debi Zafitri; Usdeldi Usdeldi; Nurfitri Martaliah
Jurnal Kendali Akuntansi Vol. 1 No. 1 (2023): Januari : Jurnal Kendali Akuntansi
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1131.117 KB) | DOI: 10.59581/jka-widyakarya.v1i1.48

Abstract

Analysis of employee payroll accounting information systems should be carried out effectively and required relevant information and a system, namely an accounting information system as a means of communication which can later be used for the needs of company management. Likewise things at PT. Star Rubber Jujuhan Bungo Jambi Regency where employee payroll accounting is very important. The purpose of this study was to determine the payroll accounting information system for employees at PT. Star Rubber, obstacles in employee payroll accounting information systems and efforts to overcome obstacles in employee payroll accounting information systems at PT. Star Rubber. This study used qualitative research methods. Data were obtained from subjects in the study including the Director, Expenditure Treasurer and employees regarding the payroll system of PT. Star Rubber Jujuhan and Employees of PT. Star Rubber.  The results showed that the Employee Payroll Accounting Information System at PT. Star Rubber has been designed to support the achievement of company goals and the creation of good internal control. In addition, the payroll and remuneration system is also designed to ensure that employees' salaries and wages are paid. While the related functions at PT. Star Rubber is a staffing function that is held by the personnel department, the function of recording employee attendance times is held by the timekeeper, the function of making payroll and wages is handled by the personnel section, the cashier function, and the function of paying salaries and wages is authorized by the personnel and cashier section.
Pengaruh Likuiditas dan Solvabilitas terhadap Kinerja Keuangan (Studi pada Perusahaan Tambang Sektor Batu Bara yang Terdaftar di Daftar Efek Syariah Tahun 2018–2022) Silfi Afrianti; Usdeldi; Marissa Putriana
Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Vol 8 No 3 (2023)
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/jms.v8i3.20274

Abstract

The ratio of liquidity and solvency is the most dominant ratio seen by investors in assessing the financial condition of a company, because this second analysis is considered a simple form of analysis but is good for recommendations. This study aims to determine the effect of liquidity and solvency on financial performance in mining companies in the coal sector that are registered on the sharia securities list for 2018 – 2022. The number of samples in this study were 8 companies and used a purposive sampling technique. Statistical methods using multiple linear analysis, t test, F test, and analysis of the coefficient of determination. The results showed that solvency has a significant effect on financial performance, while liquidity has no significant effect on financial performance. By using the F test it is known that liquidity and solvency have a simultaneous influence on financial performance. Calculation of the coefficient of determination shows that all independent variables are 0.560 or 56%, meaning that financial performance can be explained by liquidity and solvency of 56%, while 44% can be explained by other factors such as company size, asset management, and others.
Pengaruh Return On Asset Dan Dividend Payout Ratio Terhadap Nilai Perusahaan Irma Lusiana; Usdeldi Usdeldi; Beid Fitrianova Andriani
Manajemen Keuangan Syariah Vol. 3 No. 2 (2023): Journal of Islamic Financial Management
Publisher : Program Studi Manajemen Keuangan Syariah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30631/makesya.v3i2.1952

Abstract

This research is based on the company's value showing fluctuating conditions in Food and Beverage Sub-Sector companies from 2019 to 2021, as well as the inconsistent influence between the variables Return On Assets and Dividend Payout Ratio on company value from the results of previous research. The purpose of this study was to determine the effect of Return On Asset and Dividend Payout Ratio on Company Value in the Food and Beverage Sub-Sector Listed on the Indonesian Sharia Stock Index for the 2019-2021 period. This research uses a quantitative approach and the data analysis method used is panel data regression analysis. The samples used in this study were as many as 10 companies with a total sample for 3 years, namely 30 samples, using purposive sampling selection techniques. The results of this study show that the Return On Asset variable has a significant effect on the company's value, while the Dividend Payout Ratio variable has no effect on the company's value. This research also shows that together the variables Return On Asset and Dividend Payout Ratio have a significant influence on the value of companies in the Food and Beverage Sub-Sector listed on the Indonesian Sharia Stock Index (ISSI) for the 2019-2021 period with the value of the coefficient of determination for this model is 18.50%. Keywords : Company Value, Dividend Payout Ratio, Return On Assets.
Pengaruh Kemanfaatan, Kemudahan Penggunaan, dan Risiko Terhadap Minat Penggunaan BSI Mobile ( Studi Pada Mahasiswa Fakultas Ekonomi dan Bisnis Islam) Selvi Yani; Usdeldi Usdeldi; Taufik Ridho
eCo-Fin Vol. 6 No. 2 (2024): eCo-Fin
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/ef.v6i2.1307

Abstract

Kemajuan teknologi informasi dapat mengubah pola perilaku nasabah atau konsumen dalam bertransaksi perbankan, dimana kenyamanan, manfaat, dan keamanan menjadi prioritas utama. Penelitian ini bertujuan untuk mengetahui dan menguji faktor-faktor yang mempunyai pengaruh signifikan terhadap minat penggunaan layanan BSI Mobile pada Program Studi Ekonomi Syariah, meliputi persepsi kemanfaatan, kemudahan penggunaan, dan risiko. Metode kuantitatif digunakan dalam penelitian ini. Populasi dalam penelitian ini adalah 71 mahasiswa. Dalam eksplorasi ini digunakan strategi non-likelihood, yaitu prosedur pengujian yang tidak memberikan pintu terbuka yang setara kepada setiap komponen atau individu dari populasi untuk dipilih sebagai contoh. Berikut ini dapat diambil kesimpulan dari hasil analisis dan pembahasan yang telah dilakukan dan diteliti, khususnya mengenai pengaruh Kemanfaatan, kemudahan penggunaan, dan risiko terhadap minat menggunakan BSI mobile: Pengaruh kegunaan terhadap minat menggunakan mobile banking bank syariah Nilai Sig dapat diperoleh dari tabel 4.5. Karena H02 diterima dan Ha2 ditolak sebesar 0,637 lebih besar dari 0,05, maka hal ini menunjukkan bahwa tidak terdapat hubungan yang signifikan antara persepsi manfaat dengan minat nasabah menggunakan mobile banking bank syariah. Pengaruh kemudahan penggunaan mobile banking bank syariah terhadap minat masyarakat dalam menggunakannya. Diperoleh nilai Sig.0.003 < 0.05, selanjutnya H04 diabaikan dan Ha4 diakui.
Analisis Prediksi Kebangkrutan Menggunakan Metode Altman Z-Score, Zmijewski, Springate dan Grover Pada PT Martina Berto Tbk Yang Terdaftar Di Bei Tahun 2018-2022 Elya Yuliani; Usdeldi Usdeldi; Mohammad Orinaldi
Jurnal Riset Akuntansi Vol. 2 No. 2 (2024): May : Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v2i2.1770

Abstract

This research aims to determine the financial condition of companies that are facing financial difficulties at PT Martina Berto Tbk, which is a company in the cosmetics sub-sector. This research is a quantitative descriptive research. The data source in this research is secondary data in the form of annual company financial reports. This research uses a population of all financial reports of PT Martina Berto Tbk. This research aims to analyze the bankruptcy of PT Martina Berto Tbk which is listed on the IDX, usin g the Altman Z-Score, Zmejewski, Springate dan Grover methods, in the 2018-2022 financial statements, then analyze the bankruptcy of PT Martina Berto Tbk based on the bankruptcy criteria for each method. analysis, the results obtained were that PT Martina Berto Tbk was predicted to go bankrupt by two analysis methods, namely the Altman Z-Score, Springate, Grover methods. So it can be concluded that PT Martina Berto Tbk will go bankrupt in the future if it does not prepare steps and strategies to overcome bankruptcy.
PENGARUH TINGKAT PENDIDIKAN DAN PEMAHAMAN AKUNTANSI TERHADAP KUALITAS LAPORAN KEUANGAN (STUDI PADA UMKM DI DESA SUNGAI JAMBAT KECAMATAN SADU KABUPATEN TANJUNG JABUNG TIMUR) Sandi darmansyah; Usdeldi; Marissa Putriana
Jurnal Penelitian Ekonomi Manajemen dan Bisnis Vol. 1 No. 4 (2022): November : Jurnal Penelitian Ekonomi Manajemen dan Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1012.677 KB) | DOI: 10.55606/jekombis.v1i4.584

Abstract

Tujuan Penelitian ini untuk mengetahui apakah tingkat pendidikan dan pemahaman akuntansi secara parsial dan simultan mempengaruhi kualitas pelaporan keuangan UMKM Desa Sungai Jambat Kec. Sadu. Objek dari penelitian ini adalah mengambil sampel secara keseluruhan, yakni semua UMKM di Desa Sungai Jambat. Metode yang digunakan dalam penelitian ini adalah metode penelitian kuantitatif. Jumlah Populasi sebanyak 90 orang. Teknik pengumpulan data menggunakan kuisioner. Data yang digunakan menggunakan data primer. Hasil penelitian ini menunjukkan bahwa Secara parsial Tingkat pendidikan berpengaruh positif signifikan terhadap kualitas laporan keuangan UMKM Desa Sungai Jambat Kec.Sadu. dan pemahaman akuntansi secara parsial berpengaruh positif signifikan terhadap kualitas laporan keuangan UMKM Desa Sungai Jambar Kec. Sadu. Secara simultan tingkat pendidikan dan pemahaman akuntansi berpengaruh positif signifikan terhadap kualitas laporan keuangan UMKM Desa Sungai Jambat Kec. Sadu. Uji determinasi pada output model summary dari analisis regresi linier berganda tepatnya pada kolom adjusted R2 yaitu sebesar sebesar 0,123. Dengan demikian menunjukkan bahwa variabel independen mempengaruhi variable dependen sebesar 12,3% Sedangkan sisanya 87,7% lainnya dipengaruhi variabel lain yang tidak diteliti dalam penelitian ini. Penelitian ini dapat memberi pengetahuan tentang hasil penelitian yang telah dilakukan kepada pembaca sebagai referensi untuk penelitian selanjutnya.
Analisis Sistem Informasi Akuntansi Penggajian Karyawan Pada PT. Star Rubber Kecamatan Jujuhan Kabupaten Bungo Provinsi Jambi Debi Zafitri; Usdeldi Usdeldi; Nurfitri Martaliah
Jurnal Kendali Akuntansi Vol. 1 No. 1 (2023): Januari : Jurnal Kendali Akuntansi
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jka-widyakarya.v1i1.48

Abstract

Analysis of employee payroll accounting information systems should be carried out effectively and required relevant information and a system, namely an accounting information system as a means of communication which can later be used for the needs of company management. Likewise things at PT. Star Rubber Jujuhan Bungo Jambi Regency where employee payroll accounting is very important. The purpose of this study was to determine the payroll accounting information system for employees at PT. Star Rubber, obstacles in employee payroll accounting information systems and efforts to overcome obstacles in employee payroll accounting information systems at PT. Star Rubber. This study used qualitative research methods. Data were obtained from subjects in the study including the Director, Expenditure Treasurer and employees regarding the payroll system of PT. Star Rubber Jujuhan and Employees of PT. Star Rubber.  The results showed that the Employee Payroll Accounting Information System at PT. Star Rubber has been designed to support the achievement of company goals and the creation of good internal control. In addition, the payroll and remuneration system is also designed to ensure that employees' salaries and wages are paid. While the related functions at PT. Star Rubber is a staffing function that is held by the personnel department, the function of recording employee attendance times is held by the timekeeper, the function of making payroll and wages is handled by the personnel section, the cashier function, and the function of paying salaries and wages is authorized by the personnel and cashier section.
PENGARUH ZAKAT DAN PELAYANAN TERHADAP KEPATUHAN WAJIB PAJAK (STUDI PADA KPP PRATAMA JAMBI PELAYANGAN) Nurasiah Delka; Usdeldi; Aztyara Ismadharliani
EKSYA : Jurnal Ekonomi Syariah Vol 4 No 2 (2023): JURNAL EKSYA: JURNAL EKONOMI SYARIAH
Publisher : Program Studi Ekonomi Syariah Sekolah Tinggi Agama Islam Negeri Mandailing Natal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56874/eksya.v4i2.1293

Abstract

This study aims to determine and identify the effect of zakat and services on taxpayer compliance. The population in this study were all taxpayers registered at KPP Pratama Jambi Servant. The sampling technique in this study used a sampling technique, namely individual taxpayers who had reported their SPT at KPP Pratama Jambi Servant. Data collection techniques in this study used questionnaires which were distributed directly to the respondents. The questionnaires collected in this study amounted to 100 questionnaires. The method of data analysis in this study used quality tests, classic assumption tests and hypothesis testing and the tools used were multiple linear regression analysis with the help of SPSS tools. This study obtained the results that zakat has no effect on taxpayer compliance. While Services are influenced by Taxpayer Compliance. Based on the results of multiple linear regression tests from the T test, it can be concluded that tax services have an influence on taxpayer compliance with a t count of 6.175 > t table of 1.983 and a Sig value of 0.000 <0.05. While Zakat has no partial effect on Taxpayer Compliance with a t count value of 0.703 <t table 1.983 and a Sig value of 0.484 > 0.05. And based on the results of the F Test, it can be concluded that Zakat and Services simultaneously affect Taxpayer Compliance.
PENGARUH GREEN ACCOUNTING DAN UKURAN PERUSAHAAN TERHADAP PROFITABILITAS (STUDI PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI INDEX SAHAM SYARIAH INDONESIA TAHUN 2018-2022 Rina Oktalia; Usdeldi; Ferri Saputra Tanjung
EKSYA : Jurnal Ekonomi Syariah Vol 4 No 1 (2023): JURNAL EKSYA: JURNAL EKONOMI SYARIAH
Publisher : Program Studi Ekonomi Syariah Sekolah Tinggi Agama Islam Negeri Mandailing Natal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56874/eksya.v4i1.1425

Abstract

Profitability is important for companies or investors because high profitability will provide a positive signal for companies and investors to invest their capital. This study aims to analyze the effect of green accounting and company size on profitability (a study of mining companies listed on the Indonesian Sharia Stock Index for 2018-2022). This study uses a type of quantitative research. The data used is secondary data with the panel data regression analysis method with the help of the e-view 12 program. The sample in this study consisted of 9 companies for 5 years which were obtained through the website www.idx.co.id. The results of this study indicate that green accounting has an effect on return on assets. Company size has a significant effect on return on assets. Meanwhile, green accounting and company size jointly affect the variable return on assets. To improve overall company performance management through company profitability management while still implementing green accounting and maintaining company size.
ANALISIS AKUNTABILITAS DANA DESA DI DESA ALANG-ALANG KECAMATAN MUARA SABAK TIMUR KABUPATEN TANJUNG JABUNG TIMUR TAHUN ANGGARAN 2020-2022 Tika Andriani; Usdeldi; Achyat Budianto
EKSYA : Jurnal Ekonomi Syariah Vol 5 No 1 (2024): JURNAL EKSYA: JURNAL EKONOMI SYARIAH
Publisher : Program Studi Ekonomi Syariah Sekolah Tinggi Agama Islam Negeri Mandailing Natal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56874/eksya.v5i1.1759

Abstract

Accountability in accounting is a form of responsibility of the accountant, or report maker for the reports made. Accountability is the basis of financial reporting in government which is based on the public's right to know and receive explanations regarding the collection of resources and their use. This research aims to analyze planning, implementation and accountability for village fund accountability in Alang-Alang Village, Muara Sabak Timur District, East Tanjung Jabung Regency for the 2020-2022 Fiscal Year. The research uses a qualitative approach based on postpositivism philosophy. The object of this research is the accountability of village fund reports based on the 2020-2021 village income and expenditure budget (APBDes). Data collection techniques use interviews, observation and documentation. Based on general research findings, the planning stage for managing village funds carried out by the Alang-Alang Village government has been carried out in an accountable manner because it went through a process starting from deliberation involving the community until it was handed over to the sub-district authorities. Implementation of village funds is carried out by developing a priority scale for villages and communities in the fields of development, community empowerment and humanitarian assistance to the community. Accountability for the implementation of village funds is demonstrated by activity reports and village financial reports. Meanwhile, accountability for the management of village funds is considered to be still not accountable because the Alang-Alang Village government does not print banners so that the public can see the realization of the budget carried out by the Alang-Alang village government.
Co-Authors Achyat Budianto Agustina Mutia Ahmad Syahrizal Ahmad Syukron Prasaja Ahsan, Muhamad Alawiyah, Rabiyatul Anita, Efni Anzu Elvia Zahara Arfan Arfan Arianti, Asna Armaz, Eja Atar Satria Fikri Atar Satria Fikri Ayu Febrianty Rahma Aztyara Ismadharliani Behy Rosalia Beid Fitrianova Andriani Chasna, Arfial Debi Zafitri Debi Zafitri Dedek Kusnadi Dessy Anggraini Desta, Sri Yulfa Diwantara, Victor Edo Ferdian Nugraha Eja Armaz Hardi Elena Zulinovika Elya Yuliani Elyanti Rosmanidar Elyanti Rosmanidar, Elyanti Eri Nofriza Erwin Saputra Siregar Febrinita Verawati Damanik Ferri Saputra Tanjung Firman Syah Noor Fitri Ayu Santika Fitri, Sasmita Fitrianova Andriani, Beid Fusfita, Nurlia G.W.I. Awal Habibah Gustira, Fira Hana Lukiana Harahap, Vinta Deliyani Hardiansyah Hardiansyah Ifazah, Laily Ika Jasuma Putri Ika Jasuma Putri Irma Lusiana Jumiati Jumiati Kurniawati Syawalinda Laila Farhat Lili Putika LUSIANA, IRMA M. Nazori M. Ridlwan Nasir M. Ridlwan Nasir M. Subhan Mercyana, Sefi Mohammad Orinaldi Muhamad Ahsan Muhamad Subhan Muhammad Agus Muljanto Muhammad Subhan Muhammad Taufik Ridho Muslimatunnisa Safitri Muthmainnah Muthmainnah Nina Marlina Nofriza, Eri Nova Erliyana Nurasiah Delka Nurfitri Martaliah Nurfitri Martaliah Nurfitri Martaliah, Nurfitri Martaliah Nurrahma Sari Putri Orinadi, Mohammad Orinaldi, Mohammad Pelita Hati Harapan Jaya Pudji Lestari Puteri Anggi Lubis Putri, Ema Santika Putriana, Marissa Rafidah Rafidah Rafidah Rahma, Sri Rahman, Radiansyah Rahman, Sakinah Rahmat Budi Permana Ramadhan, Argianov Ramadhani, Asty Rahmi Ranti Khairunnisa Reza Safira Nabilla Rina Oktalia Rokhmat Subagiyo, Rokhmat Safaat, Muhktar Saijun Saijun Saipullah Hismaslul Sandi darmansyah Selvi Yani Silfi Afrianti Sinta Safitri Solma, Solma Sri Hartatik Sri Rahma Sucipto Sucipto Sugeng Santoso Sukma Gusti Armaida supendri, Winda Surni Nurlita Tanjung, Ferri Saputra Taufik Ridho Taufik Ridho, M. Tika Andriani Widodo Widodo Yanti, Indah Putri Febri Yon Sudarso Yonie, Rika Yudhi Novriansyah, Yudhi yuliani, Elya