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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
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Pengaruh Pengetahuan, Kualitas Produk, Promosi, dan Kualitas Pelayanan Terhadap Keputusan Nasabah Menabung di Bank 9 Jambi Syariah Kota Jambi Utami Ria Rahayu; 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.v6i1.8360

Abstract

The background of this research is to examine the services at Bank 9 Jambi Syariah, Jambi City to support good service with the variables taken by the author. The purpose of this study is to examine the influence of knowledge, product quality, promotion, and service quality on saving decisions at Bank 9 Jambi Syariah, Jambi City. This is a quantitative study that utilizes the Total Sampling method of 100 respondents among customers at Bank 9 Jambi Syariah, Jambi City. At the inferential statistical analysis stage, data analysis is assisted by a statistical program using SEM analysis, namely the Smart-PLS analysis computer program. The data collection technique uses a questionnaire distribution method. The results of this study are: 1) there is a significant and positive influence of knowledge on customer saving decisions at Bank 9 Jambi Syariah. 2) there is a significant and positive influence of Product Quality on customer saving decisions at Bank 9 Jambi Syariah. 3) there is a significant and positive influence of promotion on customer saving decisions at Bank 9 Jambi Syariah. 4) there is a significant and positive influence of service quality on customer saving decisions at Bank 9 Jambi Syariah.
ANALISIS PENGELOLAAN KEUANGAN SYARIAH DALAM MENINGKATKAN TRANSPARANSI PADA YAYASAN PENDIDIKAN ISLAMIC BOARDING SCHOOL AL-ANWAR PETANANG KUMPEH Windayani, Windayani; Usdeldi, Usdeldi; Muthmainnah, Muthmainnah
Nusantara Hasana Journal Vol. 5 No. 9 (2026): Nusantara Hasana Journal, February 2026
Publisher : Yayasan Nusantara Hasana Berdikari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59003/nhj.v5i9.1903

Abstract

This study is entitled “Analysis of Sharia Financial Management in Enhancing Transparency at the Islamic Boarding School Education Foundation Al-Anwar Kumpeh.” The background of this research emphasizes the importance of implementing sharia financial management in Islamic educational institutions to create transparency, accountability, and financial governance aligned with Islamic values. The purpose of this study is to analyze the financial management system, identify existing obstacles, and find solutions to improve financial transparency at the Al-Anwar Foundation. This research employs a descriptive qualitative method, with data collection techniques including interviews, observations, and documentation. Data analysis was conducted using the Miles and Huberman model through the stages of data reduction, data display, and conclusion drawing. The results show that financial management at the Al-Anwar Foundation has implemented sharia principles such as trustworthiness (amanah), justice, and hisbah through participatory budgeting and record-keeping based on written evidence. However, several obstacles remain, including limited human resources, manual recording systems, and unstable funding income. The foundation addresses these challenges by setting budget priorities, providing sharia financial management training, and implementing social policies for underprivileged students. This study concludes that sharia financial management at the Al-Anwar Foundation has been carried out well; however, improvements in professional capacity and financial system digitalization are still needed to strengthen transparency.
ANALISIS PENERAPAN PENCATATAN DAN PELAPORAN KEUANGAN MASJID DALAM MENINGKATKAN TRANSPARANSI DAN AKUNTABILITAS ( Studi Pada Masjid Besar Nurul Jama’ah Kec. Tanah Merah ) Nurhabiba, Nurhabiba; Usdeldi, Usdeldi; Marissa Putriana
Nusantara Hasana Journal Vol. 5 No. 9 (2026): Nusantara Hasana Journal, February 2026
Publisher : Yayasan Nusantara Hasana Berdikari

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

Abstract

Mosque financial management plays an important role in maintaining the trust of the congregation as the party providing funds. This study aims to analyze the practices of mosque financial recording and reporting in improving transparency and accountability at the Grand Mosque of Nurul Jama’ah. The focus of the study includes financial transaction recording and financial reporting. This research uses a descriptive qualitative method with data collection techniques through interviews, observation, and documentation. The research informants consist of mosque administrators and congregation members. The data were analyzed by describing the financial management practices implemented in the field and examined using Practice-Based Financial Reporting Theory. The results of the study show that mosque financial recording is carried out in a simple manner using a single cash book with a single-entry system, where all receipts and expenditures are recorded chronologically and supported by transaction evidence. Financial reports are delivered regularly to the congregation every Friday through direct announcements and the mosque information board. However, the recording and reporting of mosque assets have not been carried out systematically, so financial information is still limited to cash aspects. Nevertheless, these financial management practices reflect the mosque administrators’ efforts toward transparency and accountability to the congregation.
PENGARUH PENERAPAN GREEN ACCOUNTING DAN KINERJA LINGKUNGAN TERHADAP NILAI PERUSAHAAN SEKTOR BASIC MATERIALS YANG TERDAFTAR DI ISSI (2020-2024) Salsabila Dhiva Hauri; Usdeldi, Usdeldi; Marissa Putriana
Nusantara Hasana Journal Vol. 5 No. 9 (2026): Nusantara Hasana Journal, February 2026
Publisher : Yayasan Nusantara Hasana Berdikari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59003/nhj.v5i9.1915

Abstract

This study aims to analyze the effect of green accounting implementation and environmental performance on firm value in the basic materials sector listed on the Indonesia Sharia Stock Index (ISSI) during the 2020–2024 period. Firm value is measured using Tobin’s Q ratio, green accounting is measured through environmental cost ratios, and environmental performance is measured using the PROPER rating. This research employs a quantitative approach using panel data regression analysis with EViews software. The research sample consists of 9 basic materials companies listed on ISSI during the observation period. The data are obtained from companies’ annual reports, sustainability reports, and PROPER reports. The results show that the implementation of green accounting has a positive and significant effect on firm value, while environmental performance does not have a significant effect on firm value. These findings indicate that investors still place greater emphasis on financial aspects than on environmental performance when assessing firm value.
Pengaruh Pengetahuan, Motivasi, dan Promosi terhadap Keputusan Menjadi Nasabah Bank Syariah Indonesia Cabang Sungai Penuh dengan Minat sebagai Variabel Intervening Erdiansah, Alim; Safitri, Denta; Usdeldi, Usdeldi; Nengsih, Titin Agustin
Ekonomis: Journal of Economics and Business Vol 10, No 1 (2026): Maret
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v10i1.2188

Abstract

This study aims to determine the effect of Knowledge, Motivation, and Promotion on the Decision to Become a Customer of Bank Syariah Indonesia Full River Branch with Interest as an Intervening Variable. This study uses a quantitative approach in which all data obtained is measured objectively and systematically. The population taken in this study were the people of Kerinci district and Sungai Penuh City. The sampling technique uses nonprobability sampling, namely couta sampling, the sample in this study is the community in the city of Sungai Penuh and Kerinci Regency. Where the river city has 8 sub-districts and 4 villages and kerinci district with 11 sub-districts. In Sungai Penuh City a couta will be taken which will be sampled as many as 86 respondents and in Kerinci Regency a sample of 124 respondents will be taken, so this study uses 200 people as respondents. Data collection methods using questionnaires and data analysis techniques using SEM-PLS analysis. Based on the research results show that: 1). knowledge and promotion have a positive effect on decisions while motivation has a negative effect on decisions; 2). promotion has a positive effect on interest while knowledge and motivation have a negative effect on interest; 3). knowledge, motivation, and promotion have a positive effect on decisions through interest as an intervening variable.
PENGARUH DEWAN KOMISARIS, DEWAN DIREKSI, DAN DEWAN PENGAWAS SYARIAH TERHADAP PENGHINDARAN PAJAK PADA PERBANKAN SYARIAH DI INDONESIA PERIODE 2020–2024 Karnila Putri; Usdeldi Usdeldi; Atar Satria Fikri
Nusantara Hasana Journal Vol. 5 No. 12 (2026): Nusantara Hasana Journal, May 2026
Publisher : Yayasan Nusantara Hasana Berdikari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59003/nhj.v5i12.2030

Abstract

This study aims to analyze the effect of the Board of Commissioners, Board of Directors, and Sharia Supervisory Board on tax avoidance in Islamic banking in Indonesia during the 2020–2024 period. The study is motivated by the low Effective Tax Rate (ETR), which indicates tax avoidance practices, and the suboptimal implementation of corporate governance in Islamic banking. This research employs a quantitative approach with a causal associative design. The data used are secondary data derived from financial statements of 10 Islamic commercial banks registered with the Financial Services Authority (OJK). The analysis method used is panel data regression. The results show that the Board of Commissioners and Board of Directors have a positive effect on tax avoidance, while the Sharia Supervisory Board has a negative effect. Simultaneously, all variables significantly influence tax avoidance. These findings indicate that corporate governance plays an important role in determining corporate tax policies.
PENERAPAN PSAK 109 TENTANG AKUNTANSI ZAKAT, INFAK, DAN SEDEKAH DI LEMBAGA AMIL ZAKAT INSAN MADANI JAMBI Khoyibah Ferenesia; Usdeldi Usdeldi; Muhamad Subhan
Nusantara Hasana Journal Vol. 5 No. 12 (2026): Nusantara Hasana Journal, May 2026
Publisher : Yayasan Nusantara Hasana Berdikari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59003/nhj.v5i12.2037

Abstract

This Study Aims To Examine The Implementation Of Zakat, Infaq, And Sadaqah (ZIS) Accounting In The Financial Statement Presentation At Laz Insan Madani Jambi And To Analyze Its Compliance With The Statement Of Financial Accounting Standards (PSAK) No. 109. Employing A Qualitative Descriptive Approach, The Research Focuses On The Application Of PSAK 109 Concerning ZIS Accounting At The Insan Madani Amil Zakat Institution In Jambi. Data Collection Methods Include Interviews, Observations, And Documentation, While Data Analysis Is Conducted Descriptively. The Findings Indicate That The Implementation Of ZIS Accounting In The Financial Statements At LAZ Insan Madani Jambi Has Been Carried Out Systematically To Ensure Transparency And Accountability In Fund Management. Financial Reports Are Prepared By Segregating Fund Types And Recording Transactions Promptly, Thereby Supporting Accountability To The Public And Donors. This Demonstrates That LAZ Insan Madani Jambi Has Adhered To Financial Governance In Line With Accounting Standards And Islamic Sharia Principles. The Application Of ZIS Accounting At LAZ Insan Madani Jambi Aligns With The Provisions Of PSAK 109 Across Aspects Of Recognition, Measurement, Presentation, And Disclosure. Firstly, In Terms Of Recognition, LAZ Insan Madani Jambi Acknowledges And Records ZIS Receipts Immediately Upon Receipt, Whether In Cash Or Non-Cash Forms. Secondly, Regarding Measurement, Cash Funds Are Valued At Nominal Amounts, While Non-Cash Assets Are Measured At Fair Value. Thirdly, In Presentation, Financial Reports Are Prepared Separately For Each Fund Type (Zakat, Infaq/Sadaqah, And Amil Funds) And Included In The Statements Of Financial Position And Activities. Fourthly, In Disclosure, Adequate Information Is Provided, Encompassing Details Of Receipts, Distributions, Managed Assets, And Other Relevant Items, Reflecting LAZ Insan Madani Jambi's Efforts In Transparency And Accountability In Managing ZIS Funds.
Pengaruh Solvabilitas, Likuiditas, dan Ukuran Perusahaan terhadap Kinerja Keuangan Perusahaan Manufaktur yang Terdaftar di ISSI Tahun 2020-2024 Yulia Rahmadani; Usdeldi Usdeldi
ARZUSIN Vol 6 No 1 (2026): FEBRUARI
Publisher : Lembaga Yasin AlSys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/arzusin.v6i1.8945

Abstract

Research on the factors influencing the financial performance of manufacturing firms continues to develop; however, studies that specifically examine the role of solvency, liquidity, and firm size in the sharia-based food and beverage sector remain limited. This study aimed to analyze the effect of solvency, liquidity, and firm size on the financial performance of manufacturing companies in the food and beverage sector listed on the Indonesia Sharia Stock Index (ISSI) during the 2020–2024 period. This research employed a quantitative approach with an explanatory research design, using a sample of 16 companies selected through purposive sampling. The research data consisted of annual financial reports obtained from the official website of the Indonesia Stock Exchange and were analyzed using descriptive statistics, classical assumption tests, and multiple linear regression analysis with the assistance of EViews version 12 software. The results showed that, partially, solvency and firm size did not have a significant effect on financial performance, whereas liquidity had a significant effect on financial performance. Simultaneously, solvency, liquidity, and firm size had a significant effect on financial performance. These findings confirm that a company’s ability to meet its short-term obligations plays an important role in improving financial performance, while the magnitude of assets and funding structure does not necessarily have a direct impact without efficient management. This study provides empirical contributions to the development of sharia finance literature and may serve as a reference for corporate management and investors in making financial decisions.
Analisis Pengaruh Luas Lahan, Tenaga Kerja, dan Harga terhadap Pendapatan Petani Sawit (Studi pada Kecamatan Muara Tabir Desa Pintas Tuo) Tri Evita Safutri; Usdeldi Usdeldi; Syahril Ahmad
ARZUSIN Vol 6 No 1 (2026): FEBRUARI
Publisher : Lembaga Yasin AlSys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/arzusin.v6i1.9161

Abstract

Studies on the determinants of oil palm farmers’ income have been widely conducted; however, analyses that specifically test the combined effects of land size, labor, and price within a single model in the local context of Pintas Tuo Village, Muara Tabir Subdistrict, remain limited. This study aimed to analyze the effects of land size (X1), labor (X2), and price (X3) on oil palm farmers’ income (Y). Using a quantitative approach with a field survey design, it involved 96 oil palm farmers determined using Slovin’s formula (10% margin of error) through a sampling procedure that combined purposive and simple random sampling. Data were collected through observation, structured interviews/questionnaires, and documentation, and were analyzed using multiple linear regression with classical assumption tests (normality, multicollinearity, heteroscedasticity). The results showed that land size (β = 0.293, p = 0.002), labor (β = 0.363, p < 0.001), and price (β = 0.299, p = 0.002) had positive and significant effects on income, both partially and simultaneously (F = 60.578, p < 0.001), with the model explaining 65.3% of the variance in income (adjusted R² = 0.653). These findings reinforce the production economics framework of farming enterprises, which posits that income is influenced by production inputs and market factors, and highlight the importance of strengthening labor management and strategies for dealing with price volatility. The study recommends that relevant stakeholders, including local government and farmer organizations, promote productivity intensification, improved work efficiency, and expanded access to market information, while future research is advised to incorporate variables such as production costs, productivity per hectare, and plant age to achieve a more comprehensive income model.
Literasi Perlindungan Konsumen pada Layanan Perbankan Syariah di Kalangan Mahasiswa Universitas Muara Bungo Yudhi Novriansyah; Herawati Herawati; Usdeldi Usdeldi
FUNDAMENTUM : Jurnal Pengabdian Multidisiplin Vol. 4 No. 2 (2026): Mei: FUNDAMENTUM : Jurnal Pengabdian Multidisiplin
Publisher : Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62383/fundamentum.v4i2.1698

Abstract

The development of Islamic banking activities in Indonesia currently is not matched by adequate understanding among students, particularly regarding the rights and obligations of customers, Sharia contract literacy, and consumer protection mechanisms. This Community Service Activity aims to enhance the understanding of Muara Bungo University students regarding customer rights and obligations, complaint procedures, basic sharia contract literacy, prevention of detrimental service practices, and the resolution process for sharia banking consumer disputes. The activity was attended by 50 students from all faculties and department, conducted using the Participatory Action Research (PAR) approach through the stages of problem identification, planning, implementation with interactive lecture methods, and evaluation. The results of the activity showed a significant increase in understanding, marked by the growing awareness of participants regarding the rights and obligations of customers, understanding of Islamic banking contracts, as well as the ability to comprehend consumer protection concepts and the dispute resolution process effectively. Consumer protection literacy education has proven to have a positive impact on students in preparing themselves to face the banking world, both in the context of employment and business in the future.
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