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Analisis Etos Kerja Islam Pada UMKM Rumah Produksi Olis Kota Jambi Suri Oktiana; Eja Armaz Hardi; Marissa Putriana
Jurnal Nuansa : Publikasi Ilmu Manajemen dan Ekonomi Syariah Vol. 2 No. 1 (2024): Maret : Jurnal Nuansa : Publikasi Ilmu Manajemen dan Ekonomi Syariah
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/nuansa.v2i1.806

Abstract

ork ethic is one of the most important and influential components of enterprise or business. Competiton in the business currently very rapidtherefore businesses are required to improve the quality of human resources effectively and effeciently. According to Islam, work ethic is a Muslim’s belief that work is a form of worship that obtains the approval of Allah SWT. This research aims to describe the analysis of the Islamic work ethic in the Olis Production House MSMEs in Jambi City. The data collection technique in the research used the interview method from 9 respondents, consisting of the owner and all employees at the Olis Production House MSMe Jambi City.Data collection techniques use qualitative methods for primary and secondary data. The results of this research can be concluded that the Islamic work ethic at the Olis Production House MSME employees has implemented several work ethics in accordance with Islamic principles, namely by adopting an attitude of responsibility,working sincerely honestly, and having pure morals. However, there is also one Islamic work ethic that has been implemented by employees at the Olis Production House MSME, namely discipline and don’t value time.
PENGARUH AKUNTABILITAS DAN TRANSPARANSI PELAPORAN KEUANGAN TERHADAP KEPERCAYAAN MUZAKKI (STUDI KASUS PENGELOLAAN, FILANTROPI BADAN AMIL ZAKAT BMH KOTA JAMBI) Nuri Alam Siregar; Eja Armaz Hardi; Marissa Putriana
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.v4i1.1130

Abstract

The research in this writing aims to discuss the effect of accountability and transparency of financial reporting on muzakki's trust in the Baitul Mal Hidayatulloh case study, in writing using quantitative research methods according to Sarmanu (2017) this method is to test the truth or falsity of a theory, to collect and analyze data by going through steps such as; observation, interviews, questionnaires and documentation. then the data collected is tested data. the results of this study indicate that; (1) the transparency of financial reports has a significant effect on the muzakki's trust in paying zakat in baitul maal Hidayatulloh. (2) accountability and transparency of financial reports together have an influence on the muzakki's trust in paying zakat in baitu maal hidayatullah. (3) financial openness a Social institutions are a must in this digital world, both in the form of print out laboratories or reports on the web and other digital media, because it creates strong confidence for benefactors that funds are properly managed.
Pengaruh Kualitas Produk, Kualitas Pelayanan Dan Variasi Menu Terhadap Kepuasan Konsumen Di Warung UMKM Minas Syukur Kambang Waifa Nuraprilia; Sissah Sissah; Marissa Putriana
Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah Vol. 1 No. 4 (2023): November : Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah
Publisher : STAI YPIQ BAUBAU, SULAWESI TENGGARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59059/jupiekes.v1i4.428

Abstract

Micro, Small and Medium Enterprises (MSMEs) are productive businesses owned by individuals or business entities that meet the criteria for being a micro enterprise. In doing business, the goods sold must have consistency and quality that is in accordance with what is advertised. Assuming that his character is good, buyers will make repeat purchases more often at Minas Syukur Kambang. The quality of the products at Minas Syukur Kambang is good but the quality of service is still lacking because there are still many miscommunications. The menu variations are also good with various variations with different flavors, but sales results fluctuate even though if all the product indicators had been implemented, it could have encouraged consumer interest in buying the product, thereby increasing sales results. The research aims to determine the influence of product quality, service quality, menu variations on consumer satisfaction in the Minas Syukur Kambang UMKM. The research method uses a quantitative descriptive sample taken as many as 95 respondents using a simple random sampling technique, namely a random sampling technique, namely a sampling technique where all individuals in the population, either individually or together, are given the same opportunity to be selected as sample members. The results of this research state that product quality has a positive effect and service quality does not have a positive effect on consumer satisfaction. Meanwhile, menu variations have a positive effect on consumer satisfaction. Based on data analysis in this research, these variables are valid and reliable. In testing the classical assumptions, this research has a normal distribution, heteroscedasticity and multicollinearity do not occur.
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.