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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 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 Fundamentum: Jurnal Pengabdian Multidisiplin 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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ANALISIS MINAT MAHASISWA MEMBUKA TABUNGAN EMAS DI BANK SYARIAH INDONESIA (STUDI PADA MAHASISWA FEBI UIN STS JAMBI) Sri Hartatik; Usdeldi Usdeldi; Nova Erliyana
Jurnal Kajian dan Penalaran Ilmu Manajemen Vol. 2 No. 1 (2024): Januari : Jurnal Kajian dan Penalaran Ilmu Manajemen
Publisher : CV. Aksara Global Akademia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59031/jkpim.v2i1.270

Abstract

Gold is an investment that is in great demand by the people of Indonesia. However, in this study it was found that there were no students who had opened gold savings for investment in Bank Syariah Indonesia, but there were those who had opened other investments in stocks and Pawnshops. To find out the interest of students in opening gold savings, the obstacles and the right solutions to deal with this. In this study using a qualitative approach method which was carried out on 20 informants to find answers to existing problems. Of the 20 informants in the study, 95% of them agreed with the indicators in this study and 5% of the informants disagreed with the indicators in this study.
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 Penerapan Akuntansi Lingkungan pada PTPN VI Pabrik Teh Kayu Aro Kabupaten Kerinci Ramadhani, Asty Rahmi; Usdeldi, Usdeldi; Ifazah, Laily
Ilmu Ekonomi Manajemen dan Akuntansi Vol. 4 No. 2 (2023): Jurnal Ilmu Ekonomi Manajemen dan Akuntansi
Publisher : Universitas Mohammad Husni Thamrin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37012/ileka.v4i2.1864

Abstract

Penelitian ini bertujuan untuk mengetahui kesesuaian dari penerapan akutansi lingkungan di PT VI Pabrik Teh Kayu Aro dengan kerangka dasar PSAK 1 tahun 2013 dan mengetahui hambatan dari akutansi lingkungan sebagai bentuk dari pertanggungjawaban sosial kepada masyarakat, khususnya dalam pengelolaan limbah dan lingkungan. Teknik pengumpulan data dilakukan melalui obeservasi langsung, wawancara dan rekaman arsip. Metode analisis yang dipergunakan pada penelitian ini ialah deskriptif komparatif, artinya peneliti melakukan pendeskripsian dari hasil temuan dari data-data yang diperoleh. Berdasarkan hasil penelitian dapat disimpulkan bahwa (1) PTPN VI Pabrik Teh Kayu Aro sudah sesuai dengan PSAK No. 1 Tahun 2013 paragraf 82 dan 94, terakui secara benar atas pos biaya pengelolaan limbah serta pengukuran biaya pengolahan limbah yang sesuai dengan PSAK No.1 tahun 2013 paragraf 99 dan 101 yang mana dalam penyajian biaya pengolahan limbah PT Perkebunan Nusantara (PTPN) VI Pabrik Teh Kayu Aro sudah sesuai dengan sajian yang jelas dalam posisi keuangan. PT Perkebunan Nusantara (PTPN) VI Pabrik Teh Kayu Aro menyajikan biaya pengelolaan limbah ke dalam pengolahan biaya produksi dan laporan laba rugi dalam harga pokok penjualan  (2) Hambatan dalam penerapan akuntansi lingkungan pada PTPN VI Pabrik Teh Kayu Aro adalah kebijakan Kantor Pusat PTPN VI yang memasukkan biaya lingkungan dalam kategori biaya pengolahan, sehingga dikategorikan sebagai biaya pengolahan pada golongan pabrik dan menjadi komponen dari penyusunan harga pokok penjualan laporan laba rugi pabrik. Seharusnya PT Perkebunan Nusantara (PTPN) VI Pabrik Teh Kayu Aro membuat akun sendiri untuk segala aktivitas yang berkitan dengan biaya pengelolahan limbah, agar perusahaan mengetahui berapa biaya yang tertanggung untuk pengelolahan limbah tersebut.
Pengaruh Likuiditas Terhadap Profitabilitas Pada Perusahaan Manufaktur Sub Sektor Tekstil Dan Garmen Yang Terdaftar Di Bursa Efek Indonesia Solma, Solma; Usdeldi, Usdeldi; Diwantara, Victor
Maisyatuna Vol. 4 No. 3 (2023): Juli : Jurnal Maisyatuna
Publisher : STAI Denpasar Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53958/mt.v4i3.267

Abstract

The background of this research is the inconsistency in previous research which has different research results. The purpose of this study, in addition to strengthening previous research, is also to determine the effect of Liquidity (Current Ratio and Quick Ratio) on Profitability (Return On Assets) in Textile and Garment Sub-Sector Manufacturing companies listed on the Indonesia Stock Exchange with a research period of 6 years, from 2016-2021. The population in this study is 22 companies which are included in the Textile and Garment Sub Sector Manufacturing companies which are listed on the Indonesia Stock Exchange for the 2016-2021 period. The sample selection technique used in this study was a purposive sampling method using certain criteria and assessments in order to obtain a sample of 5 companies. In this study, the data analysis method used includes descriptive analysis, panel data regression test and model testing. Data were obtained from financial reports taken on the idx.co.id website or the company's website, then processed using Eviews 12. The results of this study partially show that Current Ratio (CR) has a significant and significant effect on Return On Assets (ROA), Quick Ratio has no effect and is not significant to Return On Assets (ROA). Meanwhile, simultaneously Current Ratio (CR) and Quick Ratio (QR) have a significant effect on Return On Assets (ROA).
TAX AVOIDANCE PADA PERUSAHAAN PERTAMBANGAN DI INDONESIA Pudji Lestari; Usdeldi; Nurfitri Martaliah
Journal of Student Research Vol. 1 No. 6 (2023): November: Journal of Student Research
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jsr.v1i6.1797

Abstract

Penelitian ini bertujuan untuk mengetahui bagaimana pengaruh profitabilita, ukuran perusahaan, kualitas audit dan komite audit terhadap penghindaran pajak. Penelitan ini dilakukan pada perusahaan sektor pertambangan yang terdaftar di Daftar Efek Syariah pada periode 2017-2021. Metode penentuan sampel menggunakan purposive sampling yang terdiri dari 67 perusahaan. Penelitian ini menggunakan metode kuantitatif dengan metode analisis data yaitu menggunakan regresi data panel yang diolah dengan aplikasi E-Views 12. Hasil penelitian ini adalah ; (1) Secara simultan, profitabilitas, ukuran perusahaan, dan kualitas audit berpengaruh signifikan terhadap tax avoidance. Profitabilitas yang digambarkan dengan return on assets berpengaruh secara parsial terhadap penghindaran pajak, sedangkan ukuran perusahaan, kualitas audit dan komite audit tidak berpengaruh secara parsial terhadap penghindaran pajak pada perusahaan sektor pertambangan di Daftar Efek Syariah (DES) tahun 2017-2021. (2) Variabel profitabilitas (ROA) berpengaruh searah negatif atau bergerak berlawanan arah terhadap tax avoidance. (3) Variabel ukuran perusahaan, kualitas audit dan komite audit tidak memiliki pengaruh apapun terhadap penghindaran pajak pada perusahaan sektor pertambangan di Daftar efek Syariah tahun 2017-2021.
BAGAIMANA PENGARUH PENINGKATAN PENGUNGKAPAN ISLAMIC SOCIAL REPORTING (ISR) PADA PERUSAHAAN INDUSTRI BARANG KONSUMSI Safaat, Muhktar; Usdeldi, Usdeldi; Muthmainnah, Muthmainnah; Nurfitri Martaliah, Nurfitri Martaliah
Journal of Islamic Accounting Competency Vol. 5 No. 2 (2025): 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 | DOI: 10.30631/2r55zg91

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Profitabilitas dan Leverage terhadap Islamic Social Responsibility (ISR) pada perusahaan yang terdaftar di Indeks Saham Syariah Indonesia (ISSI) selama periode 2019 hingga 2022. Variabel yang digunakan dalam penelitian ini meliputi Return on Assets (ROA) sebagai indikator Profitabilitas dan Debt to Asset Ratio (DAR) sebagai indikator Leverage. Hasil regresi menunjukkan bahwa baik ROA maupun DAR memiliki pengaruh signifikan secara parsial terhadap ISR, dengan p-value yang lebih kecil dari 0.05. Hal ini mengindikasikan bahwa perubahan dalam Profitabilitas dan Leverage secara langsung memengaruhi kinerja tanggung jawab sosial perusahaan selama periode tersebut. Selain itu, analisis model regresi menunjukkan bahwa secara simultan, kedua variabel independen tersebut juga memiliki pengaruh signifikan terhadap ISR, dengan p-value yang rendah. Penelitian ini memberikan implikasi bagi manajemen perusahaan untuk mempertimbangkan faktor non-keuangan dalam penerapan ISR dan menunjukkan perlunya penelitian lebih lanjut untuk menggali variabel lain yang dapat mempengaruhi tanggung jawab sosial perusahaan.
Pengaruh Transparansi Akuntabilitas Dan Partisipasi Masyarakat Terhadap Pengelolaan Keuangan Desa Andika Subandra; Usdeldi; Eri Nofriza
Journal of Applied Accounting And Business Vol. 4 No. 2 (2022): JAAB - Desember 2022
Publisher : LP2M Politeknik Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37338/jaab.v4i2.18

Abstract

Village financial management is an overall activity that includes planning, implementation, administration, reporting, and accountability for village funds. This study aims to determine the effect of transparency, accountability, and community participation on village financial management. The sample of this research is the entire community in Pebenaan Village, Keritang District, Indragiri Hilir Regency. This type of research is descriptive quantitative research. The sampling method used purposive sampling, namely random sampling based on certain criteria for each member of the population to be a sample so as to produce 98 respondents. The data was obtained by distributing questionnaires to the residents of Pebenaan Village. Hypothesis testing in this study uses Multiple Linear Regression Analysis, Classical Assumption Test, and Hypothesis Testing with SPSS version 21 tool. The results show that Transparency has no effect on Village Financial Management, Accountability and Community Participation affect Village Financial Management. Based on the results of the Coefficient of Determination, it is found that Transparency, Accountability and Community Participation simultaneously affect village financial management with a value of 75.50%, while the other 24.50% are influenced by other variables outside of this study.
Perancangan Sistem Informasi Persediaan Barang Berbasis Web Di PT. Zokkas Sejahtera Jambi Usdeldi; Febrinita Verawati Damanik
Journal of Applied Accounting And Business Vol. 2 No. 2 (2020): JAAB - Desember 2020
Publisher : LP2M Politeknik Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37338/jaab.v2i2.59

Abstract

PT. Zokkas Sejahtera Jambi is a company engaged in the storage and sale of goods (distributors). The process of data collection of incoming and outgoing goods, inventory stock, and reporting of goods was not optimal when searching for data due to the large number of data items and data containers still using spreadsheets. With that in order to be optimal, it is advisable to use an inventory information system. The purpose of this inventory information system is to solve problems that arise in the current system at PT. Zokkas Sejahtera Jambi as well as being a good solution for companies to create a faster and more accurate system for managing inventory. Methods of data collection are done by means of interviews, observation, documentation and analysis of the systems used by the company. The result of this research is to produce a web-based inventory information system with the FIFO method which provides convenience in providing information on inventory data through incoming and outgoing goods using data flow diagrams, DFD, ERD and MySQL for data processing.
Pengaruh Tingkat Pengangguran Terbuka Dan Indeks Pembangunan Manusia Terhadap Tingkat Kemiskinan Di Provinsi Jambi Tahun 2020-2024 Ayub Afriansyah; Usdeldi Usdeldi; Habriyanto Habriyanto; Marissa Putriana; Eri Nofriza
Jurnal Publikasi Ekonomi dan Akuntansi Vol. 6 No. 1 (2026): Januari: Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jupea.v6i1.5479

Abstract

This study aims to analyze the influence of the Human Development Index (HDI) and Open Unemployment Rate on the poverty level in Jambi Province during the period 2020–2024. The study focuses on the significant roles of HDI and open unemployment as factors in poverty alleviation efforts. The data used are secondary data obtained from the Central Bureau of Statistics (BPS) of Jambi Province for the specified period. This research employs a quantitative approach with panel data analysis processed using E-Views 13 software. The results show that partially, the open unemployment rate does not have a significant effect on poverty level, while HDI has a significant negative effect on poverty. Simultaneously, both HDI and open unemployment rate jointly have a significant influence on poverty level
Pengaruh Persepsi Kemudahan, Keamanan dan Manfaat Terhadap Minat Menggunakan Dompet Digital Dana dengan Literasi Keuangan Syariah Sebagai Variabel Moderating pada Masyarakat di Telanaipura Kota Jambi Sumarni Sumarni; Usdeldi Usdeldi; Anzu Elvia Zahara
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 6 No. 1 (2026): Maret : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaemb.v6i1.8190

Abstract

This study investigates the influence of convenience, security, and benefits on the interest in using the DANA e-wallet, with Islamic financial literacy as a moderating variable in Telanaipura, Jambi. This is a quantitative study to investigate the use of the DANA e-wallet in Telanaipura. The sampling technique used a non-probabilistic sample with a sample size of 100 people. Data analysis and processing in this study used descriptive statistical methods through structural equation modeling (SEM) with partial least squares analysis (SEM-PLS). The results of this study indicate that the perceived convenience variable has a significant influence on the interest in using the DANA e-wallet in Telanaipura, Jambi, and the security variable has a significant influence on the interest in using the DANA e-wallet in Telanaipura, Jambi. The perceived benefits variable has a significant influence on the interest in using the DANA e-wallet in Jambi City, Telanaipura, while the "Islamic financial literacy" variable does not have a significant influence on the interest in using the DANA e-wallet in Jambi City, Telanaipura. Islamic financial literacy can reduce the interest in using the DANA e-wallet in Jambi City, Telanaipura. Sharia financial literacy can reduce the certainty of interest in using the DANA electronic wallet in Jambi City, Telanaipura.
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 Arianti, Asna Armaz, Eja Atar Satria Fikri 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 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 Herawati Herawati Ifazah, Laily Ika Jasuma Putri Ika Jasuma Putri Irma Lusiana Jumiati Jumiati Karnila Putri Khoyibah Ferenesia Kurniawati Syawalinda Laila Farhat Lili Putika LUSIANA, IRMA M. Nazori M. Ridlwan Nasir M. Ridlwan Nasir M. Subhan Mega Fatimah Rosana Mercyana, Sefi Mohammad Orinaldi Muhamad Ahsan Muhamad Subhan Muhamad Subhan Muhammad Agus Muljanto Muhammad Taufik Ridho Muslimatunnisa Safitri Muthmainnah Muthmainnah Nina Marlina Nofriza, Eri Nova Erliyana Nur Fitri Martaliah Nurasiah Delka Nurfitri Martaliah Nurfitri Martaliah Nurfitri Martaliah, Nurfitri Martaliah Nurhabiba, Nurhabiba Nurrahma Sari Putri Nurul Wirdah 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 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 Syahril Ahmad Tanjung, Ferri Saputra Taufik Ridho Taufik Ridho, M. Tika Andriani Titin Agustin Nengsih Tri Evita Safutri Utami Ria Rahayu Widodo Widodo Windayani, Windayani Yanti, Indah Putri Febri Yon Sudarso Yonie, Rika Yudhi Novriansyah Yudhi Novriansyah, Yudhi Yulia Rahmadani yuliani, Elya