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Faktor yang Mempengaruhi Keputusan Pembelian Pakaian Bekas di Pasar Aurduri Kota Jambi Sherliny Widya; Habriyanto Habriyanto; Marissa Putriana
Master Manajemen Vol. 2 No. 3 (2024): Master Manajemen
Publisher : Fakultas Ekonomi & Bisnis, Universitas Nusa Nipa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59603/masman.v2i3.490

Abstract

The secondhand clothing market has become a popular alternative choice among consumers, especially in big cities like Jambi. This study aims to explore the factors that influence purchasing decisions of secondhand clothing in Aurduri Market, Jambi City. With the growing interest in second-hand clothing, it is important to understand the variables that influence purchasing decisions to provide deeper insights for sellers and market stakeholders. This study used a quantitative method with a sample of 40 respondents who were randomly selected. Data was collected through a questionnaire designed to evaluate the influence of price, product quality, brand, and socio-cultural factors such as local trends and norms on purchasing decisions. The results showed that price was the dominant factor influencing purchasing decisions, followed by clothing quality and seller reputation. Socio-cultural factors also influence purchasing decisions, albeit with a smaller degree of influence. The findings provide valuable insights for used clothing sellers in Aurduri Market in formulating marketing strategies, as well as enriching the literature on consumer behavior in the context of the used clothing market in Indonesia.
PENGARUH KAS, PIUTANG DAN PERSEDIAAN TERHADAP PROFITABILITAS PERUSAHAAN OTOMOTIF DAN KOMPONEN YANG TERDAFTAR DI BEI TAHUN 2018 - 2020 Asrita Rahayu Utari; Elyanti Rosmanidar; Marissa Putriana
Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Vol. 3 No. 1 (2023): Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurimea.v3i1.234

Abstract

This thesis aims to determine the effect of cash turnover, accounts receivable turnover and inventory turnover on profitability in automotive and component companies listed on the Indonesia Stock Exchange in 2018-2020. This study uses independent variables, namely cash turnover, accounts receivable turnover and inventory turnover. The dependent variable is profitability. The data used in this study is secondary data in the form of financial statements of automotive and component companies listed on the Indonesia Stock Exchange in 2018-2020. The year 2018 is used to compare the years 2019 to 2020. This research is descriptive with a quantitative approach. The statistical method uses multiple linear regression analysis, t test, f test, and analysis of the coefficient of determination. The results of this study indicate that accounts receivable turnover has an effect on profitability. Cash turnover and inventory turnover have no effect on profitability. By using the F test, it is found that the independent variable has a simultaneous influence on the dependent variable. The calculation of the coefficient of determination shows that all independent variables, namely cash turnover, receivables turnover and inventory turnover can explain the profitability variable of 28.7%, the remaining 71.3% is influenced by other variables not examined in this study.
Pengaruh Kesadaran Wajib Pajak,Pelayanan Perpajakan Dan Pengetahuan Wajib Pajak Terhadap Penerimaan Pajak Pada KPP Pratama Jambi Telanaipuara. yenti; Elyanti Rosmanidar; Marissa Putriana
Jurnal Mutiara Ilmu Akuntansi Vol 1 No 1 (2023): Januari: Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v1i1.1105

Abstract

This study aims to determine the effect of taxpayer awareness, tax services and knowledge at the Primary Tax Service Office (KPP) Jambi Pratama. TPB). The population in this study includes individual taxpayers who are registered at the Jambi Telanaipura Pratama Tax Office with a total of 230,533 taxpayers. The number of samples used in this study were 100 respondents with the technique of determining the sample using the Probability Sampling method. Data collection was carried out using the questionnaire method. The data analysis technique used is multiple linear regression analysis. The results of the study show that taxpayer awareness, tax services and taxpayer knowledge have a positive effect on tax revenue.
Analisis Akuntansi Persediaan Barang Dagang Pada Toko Indomaret Basuki Rahmat Di Kota Jambi Rita Mulyani; Mellya Embun Baining; Marissa Putriana
E-Bisnis : Jurnal Ilmiah Ekonomi dan Bisnis Vol 16 No 2 (2023): JURNAL ILMIAH EKONOMI DAN BISNIS
Publisher : STEKOM PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/e-bisnis.v16i2.1356

Abstract

This study aims to describe the recording and valuation of merchandise inventory at Indomaret Basuki Rahmat Jambi City based on Statement of Financial Accounting Standards (PSAK) Number 14 Concerning Inventory and find out the obstacles encountered in carrying out merchandise calculations at Indomaret Basuki Jambi City. This type of research used in this research is descriptive qualitative research. The data collection techniques used are observation, interviews, documents and informants. The research results showrecording and valuation of merchandise inventory at Indomaret Basuki Rahmat City of Jambi is carried out based on the Statement of Financial Accounting Standards (PSAK) Number 14 Concerning Inventory, namely by recording inventory, measuring inventory, costing inventory, recognizing expenses and disclosing inventory. Indomaret Basuki Jambi City uses the FIFO (First In First Out) inventory valuation method. Obstacles encountered in carrying out the calculation of merchandise at Indomaret Basuki Jambi City are calculation errors, layout of goods, supervision that is not optimal, employee negligence and communication, inventory does not match warehouse capacity, and lack of employee cooperation.
Pengaruh Pajak Kepemilikan Asing Dan Profitabilitas Terhadap Penerapan Transfer Pricing Khairun Najwa; Youdhi Prayogo; Marissa Putriana
E-Bisnis : Jurnal Ilmiah Ekonomi dan Bisnis Vol 17 No 1 (2024): JURNAL ILMIAH EKONOMI DAN BISNIS
Publisher : STEKOM PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/e-bisnis.v17i1.1716

Abstract

This research aims to determine the effect of foreign ownership tax and profitability on the implementation of transfer pricing. This research uses a quantitative approach with secondary data in the form of data obtained from mining sector companies registered on the sharia securities list for the period (2017-2022). The sampling method uses purposive sampling with a sample consisting of 7 companies. This research uses data analysis methods, namely multiple linear regression and panel data processed with the SPSS application. The results of this research show that the tax and profitability variables do not have a significant effect on the application of transfer pricing, while foreign ownership has a positive and significant effect on the application of transfer pricing.
Pengaruh Biaya Lingkungan Dan Kinerja Lingkungan Terhadap Kinerja Keuangan Elyanti Rosmanidar; Marissa Putriana; Melvy Aulia Putri Nasution
E-Bisnis : Jurnal Ilmiah Ekonomi dan Bisnis Vol 17 No 1 (2024): JURNAL ILMIAH EKONOMI DAN BISNIS
Publisher : STEKOM PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/e-bisnis.v17i1.1770

Abstract

The basic materials sector company is one of the sectors that is expected to have bright prospects in the future and is one of the sectors that has a sizable role in contributing raw materials. If we look at the stock prices of several basic materials companies, they have experienced erratic increases and decreases. The high and low stock prices are influenced by how the company's financial performance is. The data used in this research is secondary data, namely in the form of annual reports of companies in the basic materials sector for 2017-2021. This research is descriptive with a quantitative approach. The statistical method used is simple regression analysis, panel data regression method, F test, t test, and analysis of the coefficient of determination. The results showed that environmental costs had a partial positive and significant effect on the financial performance of basic materials sector companies listed on the Indonesian Sharia Stock Index. Environmental performance had a partial positive and significant effect on financial performance in basic materials sector companies listed on the Sharia Stock Index. Indonesia. Then environmental costs and environmental performance have a positive and significant simultaneous effect on financial performance in basic materials sector companies listed on the Indonesian Sharia Stock Index.
Analisis Penerapan Penyusunan Laporan Keuangan Berdasarkan Pedoman Akuntansi Pesantren Pada Pondok Pesantren Nurul Haq Desa Rangkiling Pelita Hati Harapan Jaya; Usdeldi Usdeldi; Marissa Putriana
Kajian Ekonomi dan Akuntansi Terapan Vol. 1 No. 4 (2024): Desember : Kajian Ekonomi dan Akuntansi Terapan (KEAT)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/keat.v1i4.474

Abstract

This research aims to determine and analyze the recording of financial reports at the Nurul Haq Islamic boarding school in accordance with Islamic boarding school accounting guidelines which include financial position reports, net asset change reports, cash flow reports and notes to financial reports. The method used in this research is qualitative with a descriptive approach. The results of this research found that currently the Nurul Haq Islamic boarding school only uses simple financial reports because it does not fully understand Islamic boarding school accounting guidelines, due to a lack of knowledge and information regarding Islamic boarding school accounting.
Pengaruh Pengetahuan dan Pengalaman Praktik Kerja Lapangan terhadap Minat Berkarir di Bank Syariah (Studi Kasus Mahasiswa Perbankan Syariah Universitas Islam Negeri Sulthan Thaha Saifuddin Jambi) Rusliani, Hansen; Putriana, Marissa; Cahya Ningrum, Deskarina
Bertuah Jurnal Syariah dan Ekonomi Islam Vol. 5 No. 3 (2024): Bertuah: Jurnal Syariah dan Ekonomi Islam (Special Issue)
Publisher : STAIN Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56633/jsie.v5i3.831

Abstract

Penelitian ini bertujuan untuk mengetahui seberapa besar pengaruh pengetahuan dan pengalaman praktik kerja lapangan terhadap minat berkarir di bank syariah (studi kasus mahasiswa program studi perbankan syariah universitas Islam Negeri Sulthan Thaha Saifuddin Jambi). Populasinya yaitu mahasiswa program studi perbankan syariah UIN STS Jambi tahun angkatan 2020 dan 2021. Bentuk dari penelitian ini adalah penelitian kuantitatif. Untuk pengambilan sampel dalam penelitian ini yaitu dengan metode sampling jenuh yaitu seluruh populasi dijadikan sampel, sehingga sampel sebanyak 147 responden. Sedangkan data yang dikumpulkan dengan membagikan kuesioner skala likert. Penelitian ini menggunakan uji asumsi klasik, uji regresi linear berganda dan uji hipotesis dengan menggunakan SPSS versi 29. Hasil penelitian ini menunjukan bahwa variabel pengetahuan dan pengalaman praktik kerja lapangan memiliki nilai t hitung > dari t tabel yaitu 18,316 > 3,90 dan nilai signifikansi sebesar 0,001, yang berarti signifikan (sig < 0,05). Dengan demikian, Ha diterima dan Ho ditolak. Kesimpulannya, secara parsial dan simultan variabel pengetahuan dan pengalaman praktik kerja lapangan memberikan pengaruh positif dan signifikan terhadap minat mahasiswa untuk berkarir di bank syariah.
Pengaruh Kesadaran Wajib Pajak,Pelayanan Perpajakan Dan Pengetahuan Wajib Pajak Terhadap Penerimaan Pajak Pada KPP Pratama Jambi Telanaipuara. yenti; Elyanti Rosmanidar; Marissa Putriana
Jurnal Mutiara Ilmu Akuntansi Vol. 1 No. 1 (2023): Januari: Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v1i1.1105

Abstract

This study aims to determine the effect of taxpayer awareness, tax services and knowledge at the Primary Tax Service Office (KPP) Jambi Pratama. TPB). The population in this study includes individual taxpayers who are registered at the Jambi Telanaipura Pratama Tax Office with a total of 230,533 taxpayers. The number of samples used in this study were 100 respondents with the technique of determining the sample using the Probability Sampling method. Data collection was carried out using the questionnaire method. The data analysis technique used is multiple linear regression analysis. The results of the study show that taxpayer awareness, tax services and taxpayer knowledge have a positive effect on tax revenue.
PENGARUH DANA PIHAK KETIGA DAN PEMBIAYAAN MURABAHAH TERHADAP LABA BERSIH PT. BCA SYARIAH TAHUN 2014-2021 Galuh Permatasari, Weni Ayuni; Yusuf, Maulana; Putriana, Marissa
MARGIN: Journal of Islamic Banking Vol 3 No 1 (2023): MARGIN JOURNAL OF ISLAMIC BANKING
Publisher : UIN Sulthan Thaha Saifuddin Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30631/margin.v3i1.1393

Abstract

Penelitian ini dilakukan guna mencapai tujuan untuk mengetahui pengaruh dana pihak ketiga dan pembiayaan murabahah terhadap laba bersih PT.BCA Syariah 2014-2021. Metode penelitian yang digunakan pada penelitian ini adalah penelitian kuantitatif berdasarkan runtun waktu (time series) dengan menggunakan data sekunder yang diperoleh dari website resmi www.bcasyariah.co.id dan www.ojk.go.id dan sampel yang digunakan sebanyak 32 sampel. Metode penarikan sampel menggunakan teknik purposive sampling. Analisis data menggunakan uji analisis regresi linier berganda, uji asumsi klasik dan uji hipotesis yang dibantu dengan SPSS 25. Hasil penelitian yang didapatkan dari penelitian ini dana pihak ketiga (X1) berpengaruh secara signifikan terhadap laba bersih (Y) yang dapat dibuktikan thitung> ttabel dan tstatistik< 0,05 ( 5,218 >1,697 dan 0,000 < 0,05). Pembiayaan murabahah (X2) tidak berpengaruh signifikan terhadap laba bersih (Y) yang dapat dibuktikan dengan thitung< ttabel dan tstatistik> 0,05 (-0,324 < 1,697 dan 0,748 > 0,05). Sedangkan dana pihak ketiga (X1) dan pembiayaan murabahah (X2) berpengaruh simultan terhadap laba bersih (Y) yang dapat dibuktikan dengan fhitung> ftabel dan fstatistik< 0,05 (16,370 > 3,328 dan 0,000 < 0,05 ) dengan pengaruh sebesar 49,8 % dan 50,2% dipengaruhi oleh variabel lain di luar penelitian.