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All Journal E-Bisnis : Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Ilmiah Universitas Batanghari Jambi Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah J-MAS (Jurnal Manajemen dan Sains) JURNAL PENDIDIKAN TAMBUSAI Eksis: Jurnal Ilmiah Ekonomi dan Bisnis TRANSFORMASI: Jurnal Manajemen Pemerintahan eCo-Buss Akrab Juara : Jurnal Ilmu-ilmu Sosial Bertuah : Jurnal Syariah dan Ekonomi Islam STUDI PELAKSANAAN SELFMEDICATION PADA PENDERITA DIARE BERDASARKAN TINGKAT PENGETAHUAN MASYARAKAT PESISIR KECAMATAN SOROPIA KABUPATEN KONAWE Nusantara Hasana Journal Jurnal Development EKSYA: Jurnal Ekonomi Syariah Bussman Journal : Indonesian Journal of Business and Management Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Al Dzahab Journal of Student Research Jurnal Mutiara Ilmu Akuntansi Jurnal Penelitian Ekonomi Manajemen dan Bisnis Jurnal Publikasi Ilmu Manajemen Jurnal Kajian Dan Penalaran Ilmu Manajemen Jurnal Nuansa: Publikasi Ilmu Manajemen dan Ekonomi Syariah Jurnal Ilmiah Ekonomi dan Manajemen Jurnal Sains Student Research Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah Master Manajemen JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi Kajian Ekonomi dan Akuntansi Terapan Jurnal Medika: Medika Margin : Journal of Islamic Banking Journal of Educational Studies Jurnal Publikasi Ekonomi dan Akuntansi Jurnal Publikasi Manajemen Informatika Journal of Shariah Economics
Putriana, Marissa
Universitas Islam Negeri Sultan Thaha Saifuddin Jambi
Religion Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Pengaruh Kepatuhan Syariah, Kualitas Audit, dan Efektivitas Pengendalian Internal Terhadap Kinerja Keuangan Pada Bank Umum Syariah di Indonesia Isti Ananta Dwi Bujana; Elyanti Rosmanidar; Marissa Putriana
JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi Vol. 3 No. 4 (2026): April
Publisher : CV. Muris Global Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62421/jibema.v3i4.258

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh kepatuhan syariah, kualitas audit, dan efektivitas pengendalian internal terhadap kinerja keuangan pada Bank Umum Syariah di Indonesia periode 2020–2024. Penelitian ini dilatarbelakangi oleh fluktuasi kinerja keuangan bank syariah serta pentingnya penerapan prinsip syariah, kualitas audit, dan pengendalian internal dalam mendukung stabilitas dan akuntabilitas perbankan syariah. Penelitian ini menggunakan pendekatan kuantitatif dengan metode analisis regresi data panel. Data yang digunakan merupakan data sekunder yang diperoleh dari laporan tahunan dan laporan pengawasan syariah Bank Umum Syariah yang terdaftar di Otoritas Jasa Keuangan (OJK) selama periode 2020–2024. Variabel independen dalam penelitian ini meliputi kepatuhan syariah, kualitas audit, dan efektivitas pengendalian internal, sedangkan variabel dependen adalah kinerja keuangan. Model terbaik yang digunakan dalam penelitian ini adalah Common Effect Model (CEM). Hasil penelitian menunjukkan bahwa secara parsial kepatuhan syariah berpengaruh negatif dan signifikan terhadap kinerja keuangan. Sementara itu, kualitas audit dan efektivitas pengendalian internal tidak berpengaruh signifikan terhadap kinerja keuangan. Secara simultan, kepatuhan syariah, kualitas audit, dan efektivitas pengendalian internal tidak berpengaruh signifikan terhadap kinerja keuangan.
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): MARET : 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.
Analyzing the Role of Internal Control System in Maintaining Unqualified Opinion (WTP) in Local Government Financial Statements Fathiyah Fathiyah; Marissa Putriana
TRANSFORMASI: Jurnal Manajemen Pemerintahan Vol. 12 No. 2 (2020): TRANSFORMASI: Jurnal Manajemen Pemerintahan
Publisher : Institut Pemerintahan Dalam Negeri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33701/jtp.v12i2.878

Abstract

This study analyzes the role of Internal Control System (SPI) in maintaining unqualified opinions on the Jambi Provincial Government Financial Statements. A descriptive comparative method is used with a qualitative approach. The object of the study is the Internal Control System in the Jambi Provincial Government Financial Statements of 2016-2018. Data is analysed using the selection technique before drawing conclusions. The results show that the Internal Control System in Jambi Provincial Government Financial Statements is very weak. The system has not been effective in its implementation because there are still findings related to SPI by the Supreme Audit Agency (BPK) every year. Therefore, it is necessary to follow up on the recommendations of BPK to build a better SPI in the future. This should be based on the elements of the internal control system contained in Government Regulation Number 60 of 2008, including control environment and activities, risk assessment, information and communication, and monitoring.
Innovating Sustainable Business Models: A Comparative Study of Indonesian Universities Nurlia Fusfita; Marissa Putriana; Jamaluddin; Yetti Anita Sari; Nurlaila Adhani; Fadhl Mohammed Awadh Gharamah
Journal of Educational Studies Vol. 4 No. 2 (2026): July
Publisher : Lembaga Bale Literasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58218/jes.v4i2.2810

Abstract

This study aims to analyze and compare the dominant patterns of sustainable business model innovation in Legal Entity State Universities (PTNBH) and State Islamic Universities (UIN) in Indonesia. Using a qualitative comparative case study approach, this research analyzed public data from 12 PTNBH and 10 UIN, comprising annual reports, financial reports, and strategic documents, using MAXQDA 2022 software for systematic thematic analysis, incorporating open and axial coding stages, and validated through data triangulation. The findings reveal a significant dichotomy. PTNBH primarily developed Intellectual and Physical Asset Corporatization patterns, manifested through technology spin-offs, applied consulting, and commercial property development. This pattern reflects market logic and corporate efficiency, aiming to generate scalable non-tax revenue. Conversely, UIN frequently implemented Sharia-Based Socio-Economic Ecosystem Empowerment patterns, focusing on the development of Baitul Maal wat Tamwil (BMT), sharia cooperatives, community halal businesses, and religious consultancy services. This pattern is rooted in community logic and Islamic values, where economic activities serve as instruments for da’wah and community resilience. The study concludes that business model innovation patterns are determined by institutional fit with the logic, identity, and specific resources of each institution. Impliedly, no single universal business model is superior. The research recommends that policies supporting the financial independence of higher education institutions should respect these diverse pathways rather than applying a uniform approach.
Pengaruh Pembiayaan Mudharabah Dan Pembiayaan Musyarakah Terhadap Laba Bersih Bank Muamalat Indonesia Periode 2017 – 2021 Lina Permata Sari; Elyanti Rosmanidar; Marissa Putriana
Jurnal Publikasi Ilmu Manajemen Vol. 2 No. 1 (2023): Maret: Jurnal Publikasi Ilmu Manajemen 
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (798.351 KB) | DOI: 10.55606/jupiman.v2i1.1183

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Pembiayaan Mudharabah dan Pembiayaan Musyarakah terhadap Laba Bersih Bank Muamalat Indonesia tahun 2017 – 2021. Penelitian ini menggunakan variabel dependen yaitu Pembiayaan Mudharabah Dan Pembiayaan Musyarakah. Variabel independennya adalah Laba Bersih. Data yang digunakan dalam penelitian ini merupakan data sekunder yaitu berupa laporan bank muamalat tahun 2017 – 2021.penelitian ini adalah deskriptif dengan pendekatan kuantitatif. Metode statistik yang digunakan yaitu analisis regresi berganda, uji t, uji f, dan analisis koefisien determinasi. Hasil penelitian ini menunjukan bahwa Pembiayaan Mudharabah Dan Pembiayaan Musyarakah berpengaruh terhadap Laba Bersih. Dengan menggunakan uji F didapatkan bahwa Pembiayaan Mudharabah Dan Pembiayaan Musyarakah secara simultan berpengaruh terhadap laba bersih . Perhitungan koefisien determinasi menunjukan bahwa seluruh variabel independen yaitu ,311 atau 31,1 % artinya pengaruh variabel independen (X) terhadap variabel (Y) sebesar 31,1%.
Pengaruh Fee Audit Dan Audit Tenure Dengan Reputasi Kap Sebagai Variabel Moderasi Terhadap Audit Delay Pada Sub-Sektor Makanan Dan Minuman Yang Terdaftar Di Indeks Saham Syariah Indonesia Tahun 2021–2025 Sisi Nurlaili; Faturahman .; Marissa Putriana
JOURNAL OF SHARIA ECONOMICS Vol 5 No 1 (2023): Journal of Sharia Economics
Publisher : Program Studi Ekonomi Syariah, Fakultas Ekonomi dan Bisnis Islam, Universitas Al Hikmah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35896/jse.v5i1.1393

Abstract

This study aims to analyze the effect of audit Fees and audit Tenure on audit delay, with the reputation of Public Accounting Firms (KAP) as a moderating variable, in food and beverage subsector companies included in the Indonesia Sharia Stock Index (ISSI) during the 2021–2025 period. This study employs a quantitative approach using secondary data obtained from companies’ annual reports and financial statements. The research sample consists of 12 companies with a total of 60 observations. Data analysis was conducted using panel data regression with the Random Effect Model (REM) and Moderated Regression Analysis (MRA). The results show that audit Fees have a negative but insignificant effect on audit delay. Audit Tenure has a negative and significant effect on audit delay. The reputation of the Public Accounting Firm does not moderate the effect of audit Fees on audit delay, while it moderates the effect of audit Tenure on audit delay. These findings indicate that a longer auditor–client relationship may contribute to faster audit completion, while the amount of audit Fees is not a significant factor in determining audit delay. The reputation of the Public Accounting Firm plays a moderating role in the relationship between audit Tenure and audit delay.
Pengaruh Likuiditas dan Solvabilitas terhadap Kinerja Keuangan (Studi pada Perusahaan Tambang Sektor Batu Bara yang Terdaftar di Daftar Efek Syariah Tahun 2018–2022) Silfi Afrianti; Usdeldi; Marissa Putriana
Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Vol 8 No 3 (2023)
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/jms.v8i3.20274

Abstract

The ratio of liquidity and solvency is the most dominant ratio seen by investors in assessing the financial condition of a company, because this second analysis is considered a simple form of analysis but is good for recommendations. This study aims to determine the effect of liquidity and solvency on financial performance in mining companies in the coal sector that are registered on the sharia securities list for 2018 – 2022. The number of samples in this study were 8 companies and used a purposive sampling technique. Statistical methods using multiple linear analysis, t test, F test, and analysis of the coefficient of determination. The results showed that solvency has a significant effect on financial performance, while liquidity has no significant effect on financial performance. By using the F test it is known that liquidity and solvency have a simultaneous influence on financial performance. Calculation of the coefficient of determination shows that all independent variables are 0.560 or 56%, meaning that financial performance can be explained by liquidity and solvency of 56%, while 44% can be explained by other factors such as company size, asset management, and others.
Pengaruh Digital Marketing, Inovasi Produk Dan Etika Bisnis Islam Terhadap Pendapatan Usaha Mikro Kecil dan Menengah (UMKM) Studi Pada Kecamatan Paal Merah Kota Jambi Zalfa Zahira; Marissa Putriana; Muthmainnah .
JOURNAL OF SHARIA ECONOMICS Vol 7 No 1 (2025): Jounal of Sharia Economics
Publisher : Program Studi Ekonomi Syariah, Fakultas Ekonomi dan Bisnis Islam, Universitas Al Hikmah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35896/jse.v7i1.1502

Abstract

This study aims to analyze the influence of digital marketing, product innovation, and Islamic business ethics on the revenue of Micro, Small, and Medium Enterprises (MSMEs) in the Paal Merah District, Jambi City. The study employs a quantitative approach with an associative research design. Data were collected through questionnaires distributed to 95 owners or managers of MSMEs in the culinary sector. Data analysis was conducted using multiple linear regression with the aid of SPSS software, incorporating partial and simultaneous hypothesis testing, as well as an analysis of the coefficient of determination. The results indicate that digital marketing has a positive and significant impact on MSME revenue, with a t-statistic of 7.863 and a significance level of 0.000. Islamic business ethics also exert a positive and significant influence, with a t-statistic of 4.172 and a significance level of 0.000. Simultaneously, digital marketing, product innovation, and Islamic business ethics significantly affect MSME revenue, with an F-statistic of 31.619 and a significance level of 0.000. An adjusted R-square value of 0.494 suggests that these three variables account for 49.4% of the variation in MSME revenue, while the remaining 50.6% is explained by factors outside the research model. This study underscores the importance of integrating digital marketing, product development, and the application of Islamic business ethics into MSME management strategies.
Co-Authors ABDUL MANAF Addiarrahman Agustina Mutia Agustina Mutia Agustina Mutia Agustina Mutia Ali Akbar Ambok Pangiuk Anggraini, Suci Anisa Syafitri Asrita Rahayu Utari Ayu Nurkhayati Ayub Afriansyah Bulan, Defina Dwi Cahya Ningrum, Deskarina Dara Yuningsih, Nirmala Eja Armaz Hardi Elyanti Rosmanidar Elyanti Rosmanidar Eri Nofriza Fadhl Mohammed Awadh Gharamah Fathiyah Fathiyah Faturahman . Fauzan Ramli Firdawati Firdawati Firdayani Fatlisa Firdayani Fatlisa Habriyanto Habriyanto Habriyanto Habriyanto Habriyanto Habriyanto Hafifatul Aulya Rahmi Iftitah Utami Isti Ananta Dwi Bujana Jamaluddin Juli Marni M Khairun Najwa Lica Oktavinela Lina Permata Sari M. Nazori Maulana Yusuf Maulana Yusuf Melliani, Safna Mellya Embun Baining Melvy Aulia Putri Nasution Muslifatul Minanda Muthmainnah . Ningsih, Nurul Widhiya Nisa Aulia Novit nazri Novit nazri Nurhabiba, Nurhabiba Nuri Alam Siregar Nurlaila Adhani Nurlia Fusfita Pelita Hati Harapan Jaya Qosim, Maulana Rafidah Rafidah Rela Kasmita Ridho Alfarizi Rika Hubbina Rika Hubbina Rina Juliana Rita Mulyani Rusliani, Hansen Salsabila Dhiva Hauri Sandi darmansyah Sandi darmansyah Sherliny Widya Silfi Afrianti Sisi Nurlaili Sissah Sissah siti rahmah Suri Oktiana Susi Artati Titin Agustin Nengsih Tsari Bunga Hariri Usdeldi Usdeldi, Usdeldi Venny Junica Utami Waifa Nuraprilia Weni Ayuni Galuh Permatasari Weni Ayuni Galuh Permatasari Yenti Yetti Anita Sari Yon Sudarso Yon Sudarso Youdhi Prayogo Zalfa Zahira