Articles
Efektivitas Badan Arbitrase Syariah Dalam Sengketa Konsumen Pada Fatwa DSN-MUI Tentang Online Shop
Novriansyah, Yudhi;
Usdeldi
TAFAQQUH Vol. 9 No. 2 (2024): Tafaqquh : Jurnal Hukum Ekonomi Syariah dan Ahwal Syahsiyah
Publisher : STIS DAFA MATARAM
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DOI: 10.70032/kmxtd323
This research aims to examine the Effectiveness of the Sharia Arbitration Board in Consumer Disputes based on the DSN-MUI Fatwa regarding Online Shops. Considering the tendency of consumers to resolve consumer disputes through out-of-court channels (Non Litigasi). Using a qualitative descriptive method, this research examines related journals, compares research findings, and analyzes relevant regulations and fatwas. The research results indicate that there are still weaknesses in the Sharia Arbitration Board in resolving consumer disputes, including: the dispute resolution process requiring the agreement of both parties, the weak legal force of the decisions, limited legality, limited infrastructure that does not reach all of Indonesia, the need for reliable human resources for Sharia arbiters who understand online business issues, and the acceptance and legitimacy from the wider community
Pengaruh Struktur Modal, Pertumbuhan Perusahaan, dan Profitabilitas terhadap Nilai Perusahaan pada Perusahaan yang Terdaftar di ISSI Tahun 2019-2023
Muslimatunnisa Safitri;
Usdeldi Usdeldi;
Nurrahma Sari Putri
Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah Vol. 2 No. 4 (2024): November : Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah
Publisher : STAI YPIQ BAUBAU, SULAWESI TENGGARA
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DOI: 10.59059/jupiekes.v2i4.1718
This research aims to determine the effect of capital structure, company growth and profitability on company value in companies registered with ISSI Tshun 2019-2023. The method used in this research is a quantitative method. This research uses secondary data in the form of company annual reports which are the research sample and can be obtained from the Indonesian Stock Exchange website. The sample was taken using a purposive sampling technique so that the total was 11 companies. The data obtained and collected is then processed using the application. The data analysis techniques used are descriptive statistics, classical assumption testing, panel data regression analysis, and hypothesis testing. Based on the research results, it shows that partially, capital structure has a significant influence on company value, while company growth and profitability have no influence on company value. Simultaneously, capital structure, company growth and profitability have no effect on company value.
PENGARUH AUDIT SWITCHING DAN AUDIT TENURE TERHADAP AUDIT DELAY PADA PERBANKAN SYARIAH DI INDONESIA
Elena Zulinovika;
Usdeldi Usdeldi;
Ferri Saputra Tanjung
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 2 No. 6 (2024): JURNAL ILMIAH EKONOMI DAN MANAJEMEN (JIEM)
Publisher : CV. KAMPUS AKADEMIK PUBLISING
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DOI: 10.61722/jiem.v2i6.1270
Every business in Indonesia needs to make financial reports at the end of each quarter to be used as a guide in managing expenses. In accordance with Financial Accounting Standards 1 of 2015. For users of financial reports, the speed of completing reports is quite important. The speed at which a business entity publishes its financial reports to the general public and the OJK is a factor that influences how quickly the auditor can complete the audit. The aim of this research is to find out whether auditor switching and audit tenure have anything to do with audit delays in sharia banks operating at OJK from 2018 to 2022. The research target population is all sharia banks operating at OJK from 2018 to 2022. By using purposive sampling technique, thirty (30) data were selected as samples. This research uses quantitative methods using secondary data obtained from the official website of Islamic banks. Data analysis tool with eviews 12. In contrast, the most commonly used data mining technique is panel data regression analysis. Research findings show that audit switching and audit tenure have an effect on audit delay. Meanwhile, audit switching and audit tenure simultaneously influence audit delay. The corrected r-squared coefficient of determination is 0.222967, indicating that all independent variables contribute 22.29% to the explanation of the dependent variable.
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
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DOI: 10.55606/jupumi.v2i2.729
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
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DOI: 10.51903/jimeb.v3i2.853
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
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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
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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
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DOI: 10.56874/eksya.v4i2.1293
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 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
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DOI: 10.56874/eksya.v5i1.1759
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
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DOI: 10.61722/jinu.v2i6.6224
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)