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All Journal Jurnal Keuangan dan Perbankan An-Nisbah: Jurnal Ekonomi Syariah Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah EKONOMIS : Journal of Economics and Business JURNAL PENDIDIKAN TAMBUSAI Iqtishadia: Jurnal Kajian Ekonomi dan Bisnis Islam Jurnal Alwatzikhoebillah : Kajian Islam, Pendidikan, Ekonomi, Humaniora Nusantara Hasana Journal Jurnal Ilmu Ekonomi Manajemen dan Akuntansi EKSYA: Jurnal Ekonomi Syariah eCo-Fin Journal of Applied Accounting And Business (JAAB) Jurnal Riset Manajemen dan Akuntansi (JURIMA) Jurnal Ilmiah Manajemen, Bisnis dan Kewirausahaan Al Dzahab Al Fiddhoh: Journal of Banking, Insurance, and Finance ARZUSIN: Jurnal Manajemen dan Pendidikan Dasar International Journal of Economics (IJEC) International Journal of Community Service (IJCS) Journal of Student Research Jurnal Penelitian Ekonomi Manajemen dan Bisnis Jurnal Publikasi Manajemen Informatika (JUPUMI) J-ISACC : Journal of Islamic Accounting Competency Jurnal Kendali Akuntansi Jurnal Manajemen Keuangan Syariah Jurnal Riset Akuntansi Jurnal Kajian Dan Penalaran Ilmu Manajemen Jurnal Ilmiah Ekonomi dan Manajemen Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah Maslahah: Jurnal Manajemen dan Ekonomi Syariah Journal of Islamic Economics and Finance Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi Santri : Jurnal Ekonomi dan Keuangan Islam JIMEB: Jurnal Ilmiah Manajemen, Ekonomi dan Bisnis Ekonomi Keuangan Syariah dan Akuntansi Pajak Jurnal Ilmiah Nusantara Akuntansi Pajak dan Kebijakan Ekonomi Digital Kajian Ekonomi dan Akuntansi Terapan An-Nisbah: Jurnal Ekonomi Syariah Tafaqquh : Jurnal Hukum Ekonomi Syariah dan Ahwal Syahsiyah Jurnal Maisyatuna Ecobankers : Journal of Economy and Banking Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Jurnal Publikasi Ekonomi dan Akuntansi
Usdeldi, Usdeldi
UIN Sulthan Thaha Saifuddin Jambi
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PENGARUH KONDISI KEUANGAN PERUSAHAAN DAN PROFITABILITAS TERHADAP PENERBITAN OPINI AUDIT GOING CONCERN PADA INDUSTRI TEKSTIL DAN GARMEN DI BURSA EFEK INDONESIA Reza Safira Nabilla; Usdeldi; Ahmad Syukron Prasaja
Jurnal Publikasi Manajemen Informatika Vol. 2 No. 2 (2023): MEI: JURNAL PUBLIKASI MANAJEMEN INFORMATIKA
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jupumi.v2i2.729

Abstract

Tulisan Skripsi ini bertujuan untuk mengetahui “Faktor-Faktor Yang Mempengaruhi Kinerja Pengelolaan Keuangan Desa (Studi Pada Desa Betung Bedarah Barat Kecamatan Tebo Ilir Kabupaten Tebo)”. Penelitian ini dilakukan untuk menentukan faktor-faktor yang mempengaruhi Kinerja Pengelolaan Keuangan Desa. Pengumpulan data penelitian ini menggunakan survey kuesioner. Metode statistik yang digunakan untuk menguji hipotesis adalah analisis regresi linier berganda. Hasil pengujian hipotesis adalah Kapasitas Aparatur Desa tidak berpengaruh terhadap Kinerja Pengelolaan Keuangan Desa, sedangkan Ketaatan Pelaporan Keuangan mempunyai pengaruh positif dan signifikan terhadap Kinerja Pengelolaan Keuangan Desa, dan Kualitas Pengawasan BPD juga tidak berpengaruh terhadap Kinerja Pengelolaan Keuangan Desa.
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.
Analisis Prediksi Kebangkrutan Menggunakan Metode Altman Z-Score, Zmijewski, Springate dan Grover Pada PT Martina Berto Tbk yuliani, Elya; Usdeldi, Usdeldi; Orinaldi, Mohammad
Journal of Islamic Accounting Competency Vol. 4 No. 2 (2024): J-ISACC (Journal Of Islamic Accounting Competency)
Publisher : Prodi Akuntansi Syariah UIN Sulthan Thaha Saifuddin Jambi

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

Abstract

Penelitian ini bertujuan untuk mengetahui keadaan keuangan perusahaan yang sedang menghadapi kesulitan keuangan pada  PT Martina Berto Tbk yang merupakan perusahaan sub sektor kosmetik.Penelitian ini merupakan penelitian kuantitatif deskriptif. Sumber data pada penelitian ini adalah data sekunder dalam bentuk laporan keuangan perusahaan tahunan. Penelitian ini menggunakan populasi seluruh laporan keuangan PT Martina Berto Tbk. Penelitian ini bertujuan untuk menganalisis kebangkrutan PT Martina Berto Tbk terdaftar di BEI, dengan menggunakan metode Altman Z-Score, Zmejewski, Springate dan Grover pada laporan keuangan tahun 2018-2022, maka dianalisis kebangkrutan PT Martina Berto Tbk Berdasarkan kriteria kebangkrutan untuk masing-masing metode analisis, diperoleh hasil bahwa PT Martina Berto Tbk diprediksi bangkrut oleh dua metode analisis, yaitu metode Altman Z-Score, Springate dan Grover. Maka dapat disimpulkan bahwa PT Martina Berto Tbk  akan bangkrut di masa yang akan datang jika tidak menyiapkan langkah dan strategi untuk mengatasi kebangkrutan.
Pengaruh Return On Assets dan Good Corporate Governance Terhadap Nilai Perusahaan Pada Sektor Perdagangan Jasa dan Investasi Terdaftar di ISSI Arianti, Asna; Usdeldi, Usdeldi; Saputra Siregar, Erwin
Journal of Islamic Accounting Competency Vol. 4 No. 2 (2024): J-ISACC (Journal Of Islamic Accounting Competency)
Publisher : Prodi Akuntansi Syariah UIN Sulthan Thaha Saifuddin Jambi

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

Abstract

Tujuan penelitian ini yaitu untuk mengetahui pengaruh ROA dan GCG terhadap nilai perusahaan pada sektor perdagangan jasa dan investasi. Sampel pada penelitian ini adalah 10 perusahaan dan menggunakan teknik purposive sampling. Teknik analisis data yang digunakan yaitu analisis regresi data panel. Hasil penelitian menunjukkan bahwa pada uji t ROA berpengaruh signifikan terhadap nilai perusahaan dan GCG tidak berpengaruh signifikan terhadap nilai perusahaan. Hasil uji F kedua variabel yaitu ROA dan GCG tidak berpengaruh secara simultan terhadap nilai perusahan. Hal ini dikarenakan ROA berfokus pada efisiensi finansial dan kinerja jangka pendek, sedangkan kepemilikan manajerial berhubungan lebih pada keputusan strategis dan kebijakan perusahaan. Sehingga ada kemungkinan bahwa pengaruh masing-masing variabel saling menetralkan ketika dilihat secara bersama-sama.
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.
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.
PENGARUH LINGKUNGAN KERJA DAN RELIGIUSITAS TERHADAP KINERJA PEGAWAI PERUSAHAAN UMUM DAERAH AIR MINUM TIRTA MUARO JAMBI Surni Nurlita; Usdeldi; Nurfitri Martaliah
JURNAL ILMIAH NUSANTARA Vol. 2 No. 6 (2025): Jurnal Ilmiah Nusantara
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jinu.v2i6.6224

Abstract

This study aims to reveal the influence of work environment and religiosity on the performance of employees of Perumda Air Minum Tirta Muaro Jambi. This thesis uses a quantitative approach using multiple regression statistical analysis methods partially and simultaneously. The results of the study indicate that the independent variable Work Environment with a calculated t value on the Work Environment variable (X1) is 3.151 with a significance level of 0.000. Because the calculated t value is greater than the t table, namely (3.151> 1.307) and a significance value of 0.003 <0.05, Ho is rejected and Ha is accepted. So the Work Environment variable (X1) has an influence on the performance of employees of Perumda Air Minum Tirta Muaro Jambi partially. The independent variable of religiosity is obtained that the calculated t value on the religiosity variable (X2) is 12.272 with a significance level of 0.000. Because the calculated t value is greater than the t table, namely (12.272> 1.307) and the significance value is 0.000 <0.05, then Ho is rejected and Ha is accepted. So the religiosity variable (X2) has an influence on the performance of Perumda Air Minum Tirta Muaro Jambi employees partially. Based on the calculated F value (215.067)> F table (4.13) and the significant value (0.000) <a (0.05), it is concluded that Ho is rejected and Ha is accepted, meaning that the work environment and religiosity together or simultaneously influence the performance of Perumda Air Minum Tirta Muaro Jambi employees.
Pengaruh Return On Asset Dan Dividend Payout Ratio Terhadap Nilai Perusahaan Irma Lusiana; Lusiana, Irma; Usdeldi, Usdeldi; Fitrianova Andriani, Beid
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 Bauran Pemasaran (Produk, Harga, Tempat, Promosi) terhadap Volume Penjualan di Cafe Shop Senyala Space Kota Jambi Ahmad Syahrizal; Usdeldi Usdeldi; Firman Syah Noor
Akuntansi Pajak dan Kebijakan Ekonomi Digital Vol. 2 No. 3 (2025): Akuntansi Pajak dan Kebijakan Ekonomi Digital
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/apke.v2i3.1433

Abstract

This study aims to examine the influence of the marketing mix on the sales volume at Senyala Space coffee shop, focusing on four independent variables: product, price, place, and promotion. The research method used is quantitative with a descriptive approach. The population of the study consists of Senyala Space customers from 2020 to 2024, and the sample was selected using nonprobability sampling and Slovin’s technique to determine a representative sample size. Data was collected through surveys and interviews with customers who visited Senyala Space during the specified period. Data analysis was conducted using several statistical tests, including validity testing, reliability testing, normality testing, linearity testing, multicollinearity testing, heteroscedasticity testing, and multiple linear regression analysis. Additionally, the coefficient of determination (R²), partial test (t-test), and simultaneous test (F-test) were used to examine the effect of independent variables on the dependent variable. All analyses were performed using IBM SPSS Statistics 23. The results show that the marketing mix significantly affects the sales volume at Senyala Space. Of the four marketing mix variables analyzed, price was found to have a significant negative effect on sales volume, indicating that an increase in price tends to decrease sales volume. On the other hand, the other three variables—product, place, and promotion—have a significant positive effect on sales volume. This suggests that improvements in product quality, strategic location selection, and effective promotions can increase sales at Senyala Space. These findings provide recommendations for Senyala Space’s management to enhance their marketing strategies by considering the factors influencing customer purchasing decisions, in order to boost sales volume in the future.
Pengaruh Tingkat Bagi Hasil Deposito Bank Syariah Dan Suku Bunga Deposito Bank Indonesia Terhadap Jumlah Simpanan Deposito Mudharabah Widodo, Widodo; Gustira, Fira; Zahara, Anzu Elvia; Usdeldi, Usdeldi
Ecobankers : Journal of Economy and Banking Vol. 4 No. 2 (2023): Ecobankers : Journal of Economy and Banking
Publisher : Prodi Perbankan Syariah Fakultas Ekonomi dan Bisnis Islam Universitas Islam Bunga Bangsa Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47453/ecobankers.v4i2.1043

Abstract

Penelitian ini bertujuan melakukan literature review terhadap hasil hasil penelitian tentang literasi simpanan deposito. Penelitian ini menggunakan pendekatan kuantitatif dengan menerapkan metode deskriptif analitis. Hasil penelitian ini menunjukan bahwa beberapa hasil penelitian menegaskan tingkat bagi hasil deposito dan suku bunga. Penelitian ini menyimpulkan bahwa tingkat bagi hasil depositi bank Syariah dan suku bunga deposito berpengaruh positif dan signifikan terhadap jumlah simpanan deposito mudharabah.
Co-Authors Abda Abda Achyat Budianto Agustina Mutia Ahmad Syahrizal Ahmad Syukron Prasaja Ahsan, Muhamad Alawiyah, Rabiyatul Andika Subandra Anita, Efni Anzu Elvia Zahara Anzu Elvia Zahara Arfan Arfan Arianti, Asna Armaz, Eja Atar Satria Fikri Atar Satria Fikri Ayu Febrianty Rahma Ayub Afriansyah 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 Erdiansah, Alim 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 Habriyanto Habriyanto 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 Taufik Ridho Muslimatunnisa Safitri Muthmainnah Muthmainnah Nina Marlina Nofriza, Eri Nova Erliyana Nurasiah Delka Nurfitri Martaliah Nurfitri Martaliah Nurfitri Martaliah, Nurfitri Martaliah Nurhabiba, Nurhabiba 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 Safitri, Denta Saijun Saijun Saipullah Hismaslul Salsabila Dhiva Hauri Sandi darmansyah Selvi Yani Silfi Afrianti Sinta Safitri Solma, Solma Sri Hartatik Sri Rahma Sucipto Sucipto Sugeng Santoso Sukma Gusti Armaida Sumarni Sumarni supendri, Winda Surni Nurlita Tanjung, Ferri Saputra Taufik Ridho Taufik Ridho, M. Tika Andriani Titin Agustin Nengsih Utami Ria Rahayu Widodo Widodo Windayani, Windayani Yanti, Indah Putri Febri Yon Sudarso Yonie, Rika Yudhi Novriansyah, Yudhi yuliani, Elya