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JURNAL EKONOMI SAKTI (JES)
Published by STIE Sakti Alam Kerinci
ISSN : 23108380     EISSN : 26851849     DOI : 10.36272
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Ekonomi Sakti (JES) is a peer-reviewed journal published by Institute for Research and Community Service – Institute of Economic Science Sakti Alam Kerinci. The journal provides a forum for academics and professionals to share the latest developments and advances in the knowledge and practice of these fields. It aims to foster the exchange of ideas on a range of important subjects and to provide a stimulus for research and further development of science in economics, management, and accounting. Jurnal Ekonomi Sakti (JES) is published regularly 2 times a year, on June and December.
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Articles 10 Documents
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Search results for , issue "Vol 13 No 2 (2024)" : 10 Documents clear
ANALISIS AUDIT DALAM PERSPEKTIF SYARIAH Umiyati, Umiyati; Sholikhatunnisa, Siti; Rosa, Yuanaidra Alfathia
Jurnal Ekonomi Sakti Vol 13 No 2 (2024)
Publisher : LPPM - STIE SAKTI ALAM KERINCI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36272/jes.v13i2.337

Abstract

Sharia audit is a systematic process that aims to ensure a company's compliance with Islamic laws and principles. In a sharia audit, the auditor not only examines the financial statements, but also monitors the social behavior and performance of the organization, as well as ensuring that the company has implemented all applicable economic laws, including Islamic laws and principles related to it. Sharia audits are very different from conventional audits, because the aspect of religiosity is the main foundation. Sharia audits must be expanded to include an interrelated activity. In this case, sharia auditors must understand and implement audit standards that are in accordance with Islamic principles, such as AAOIFI. Sharia auditors must also be independent and have the appropriate qualifications to conduct comprehensive and integrated audits.Sharia audit consists of several stages, including the planning stage, implementation stage, supervision stage, and reporting stage. The planning stage involves developing a clear and specific audit plan. The implementation stage involves collecting relevant data and information. The supervision stage involves supervision of the implementation of the audit plan. The reporting stage involves presenting the audit results in the form of a clear and easy-to-understand report. Keywords: Audit, Sharia Audit, Sharia Auditor, Conventional Audit
EFEKTIVITAS AUDIT SYARIAH DALAM MENDETEKSI DEVIASI PRODUK KEUANGAN SYARIAH Umiyati, Umiyati; Febriansyah, Bagas
Jurnal Ekonomi Sakti Vol 13 No 2 (2024)
Publisher : LPPM - STIE SAKTI ALAM KERINCI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36272/jes.v13i2.344

Abstract

This research evaluates the effectiveness of sharia audits in detecting irregularities in sharia financial products, which is important for ensuring compliance with sharia principles such as the prohibition of usury, gharar, and maysir. The research approach used is a combination of qualitative and quantitative. Qualitative data was obtained through in-depth interviews with sharia auditors, management and members of the sharia supervisory board at selected financial institutions. Quantitative data was collected through questionnaires distributed to auditors and management at various sharia financial institutions. Document analysis was carried out on audit reports, financial reports and sharia compliance reports. The instruments used include interview guides, questionnaires, and document checklists. Qualitative data was analyzed using thematic methods, while quantitative data was analyzed using descriptive and inferential statistics. The research results show that the effectiveness of sharia audits is influenced by auditor competence, audit methods, technological support, and management commitment to sharia compliance. Auditors who are knowledgeable in sharia law and accounting are more effective in detecting irregularities, and the use of technology such as audit software and blockchain increases accuracy and efficiency.
DAMPAK PENGEMBANGAN USAHA INDUSTRI KECIL MENENGAH SEBAGAI SALAH SATU PROGRAM PEMERINTAH DAERAH KOTA BUKITTINGGI (STUDI KASUS: INDUSTRI KERUPUK SANJAI) sarah, May; Ridha, Habibatur
Jurnal Ekonomi Sakti Vol 13 No 2 (2024)
Publisher : LPPM - STIE SAKTI ALAM KERINCI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36272/jes.v13i2.338

Abstract

The purpose of this writing is to find out how regional government programs help Small and Medium Industrial businesses and the impact of government programs on the development of the Small and Medium Industry of Sanjai Crackers in Bukittinggi City. The analytical method used in this research is a qualitative method with a descriptive approach technique. This research shows that the small and medium industry of sanjai crackers in Bukittinggi City, in running its business as workers and business actors, requires assistance/guidance from the government to assist them in terms of processing methods, income assistance and product marketing. From the results of observations made, the government has not been able to provide guidance/assistance evenly to Small and Medium Industry (IKM) business actors in Bukittinggi City. Therefore, it is important for local governments to provide training and guidance equally to SMEs so that this sector can develop and become a source of pride for the City of Bukittinggi and West Sumatra Province.
ANALISIS POLA PEMASARAN PRODUK HNI-HPAI DALAM MENINGKATKAN JUMLAH PENJUALAN DILIHAT DARI PERSPEKTIF BISNIS SYARIAH Khairunnisa, Viona; Dewi, Sandra
Jurnal Ekonomi Sakti Vol 13 No 2 (2024)
Publisher : LPPM - STIE SAKTI ALAM KERINCI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36272/jes.v13i2.345

Abstract

This thesis was prepared by Viona Khairunnisa NIM 3720037, Bachelor's Department of Sharia Business Management, Faculty of Economics and Islamic Business, UIN Sjech M. Djamil Djambek Bukittinggi with the title "Analysis of HNI-HPAI Product Marketing Patterns in Increasing the Number of Sales Viewed from a Sharia Business Perspective (Case Study Bukittinggi Business Center)”. This research is motivated by the marketing pattern of HNI-HPAI products using the PCA (Use, Tell, Invite) marketing system pattern to educate and encourage consumers to use HNI-HPAI products, still using traditional or formal methods, face to face, while other competing businesses have switching to an online marketing system such as product marketing through product content that is interesting and not boring so that it attracts a wider and larger target market. This research aims to analyze the marketing patterns for HNI-HPAI products used by BC HNI-HPAI Bukittinggi 2 in increasing sales from a sharia business perspective. A qualitative descriptive approach was used in this research. Observation, interview and documentary methods were used by researchers to collect data. Collecting data, cleaning it, presenting it, and drawing conclusions are the steps in data analysis. The research findings show that the HNI-HPAI product marketing model is reviewed from a sharia business perspective in order to increase sales at the HNI-HPAI Bukit Tinggi 2 Business Center. The model is then implemented appropriately. through the concept of sharia in business. As a result, this will greatly improve the long-term viability of BC HNI-HPAI Bukittinggi 2, as well as influence the loyalty and royalty choice of HNI-HPAI partners when purchasing HNI-HPAI goods. Keywords: Marketing Patterns; HNI-HPAI products; Sale; Sharia Business Perspective
PELUANG DAN TANTANGAN EKSPOR IMPOR DI ERA GLOBALISASI Saputri, Luluk; Hamidah, Selvi Wildatul; Husna, Nayla Syafaatal
Jurnal Ekonomi Sakti Vol 13 No 2 (2024)
Publisher : LPPM - STIE SAKTI ALAM KERINCI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36272/jes.v13i2.340

Abstract

The era of globalization has brought significant changes in the dynamics of international trade, providing various opportunities and challenges in import-export activities. Globalization creates more open and integrated markets, and allows countries to exchange goods and services more efficiently. The Word Trade Organization (WTO) established after the Uruguay Round in Marrakesh, Morocco marks a new era in international trade, where the WTO plays an important role in regulating and encouraging free trade between member countries. This study uses descriptive qualitative research methods to explore the opportunities and challenges of exports and imports in the era of globalization. Through this research, it was found that globalization facilitates access to international markets, technological innovation and understanding of global markets, all of which contribute to increasing economic growth. On the other hand, countries and businesses must face challenges such as intense global competition, changing consumer tastes, and rapid technological development. To face these challenges, countries, especially developing countries, must implement effective and open international policies, such as export promotion, import substitution, and industrial protection. At the same time, the development of technology and logistics infrastructure also plays an important role in accelerating the international trade process, allowing businesses to access a wider market at a lower cost. Keywords: export; import; globalization; international trade
ANALISIS PRINSIP KEADILAN DALAM AKAD BAGI HASIL PEMILIK KEBUN KARET DAN PENYADAP DI NAGARI SIGUNTUR KECAMATAN SITIUNG KABUPATEN DHARMASRAYA Devianti, Regina; Alfin, Aidil
Jurnal Ekonomi Sakti Vol 13 No 2 (2024)
Publisher : LPPM - STIE SAKTI ALAM KERINCI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36272/jes.v13i2.348

Abstract

An agreement that controls how the parties involved divide the money made is known as a profit-sharing agreement. As per the original agreement, workers and the fund provider will receive a part in the earnings, if they are substantial. If a loss does transpire, though, it must be shared by all. The purpose of this study is to comprehend the profit-sharing arrangements that tappers and proprietors of rubber plantations in Nagari Siguntur, Sitiung District, Dharmasraya Regency, engage in. In addition, the goal of this study is to investigate the fairness principles found in profit-sharing arrangements at the same site. In order to examine the concepts of justice, this study use qualitative methodologies. In Nagari Siguntur, Sitiung District, Dharmasraya Regency, the research was carried out. Techniques for gathering data include interviews, documentation, and observation. Conversations
Pengaruh Program Indonesia Pintar Terhadap Peningkatan Kesejateraan Masyarakat Dalam Perspektif Ekonomi Islam Di Nagari Tanjung Bonai Kabupaten Tanah Datar Yulianda, Vadilla; Hidayat, Faisal
Jurnal Ekonomi Sakti Vol 13 No 2 (2024)
Publisher : LPPM - STIE SAKTI ALAM KERINCI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36272/jes.v13i2.335

Abstract

Program Indonesia Pintar dikedepankan memiliki pengaruh pada peningkatan kesejateraan masyarakat. Namun dalam prakteknya program tersebut hanya memihak pada kalangan anak dari keluarga mampu sehingga menyebabkan sistem anak tersebut morat marit sehingga turun dengan perekonomian keluarga. Penelitian ini meiliki tujuan untuk mengetahui seberapa besar pengaruh PIP terhadap Peningkatan Kesejahteraan Ma-syarakat di Nagari Tanjung Bonai. Panelitian ini dengan memakai suatu metode pendekatan kuantitatif. Sampel dari penelitian ini terdiri dari 81 Orang Tua dari anak penerima PIP yang berada di Nagari Tanjung Bonai. Data tentang penerima PIP dikumpulkan melalui kuesioner. Analyze data yang digunakan adalah alat statistik untuk mengukur pengaruh Program Indoneisa Pintar dalam meningkatkan keseajahteraan. Kesimpulan studi ini adalah, bahwa Program Indonesia Pintar berpengaruh signifikan terhadap suatu peningkatan Kesejahteraan bagi masyarakat. Pernyataan sangat diperkuat dengan hasil uji regresi linear sederhana, yaitu. Variabel peningkatan kesejahteraan masyarakat adalah sebesar 15,786. Koefisiens regresi PIP sebesar 0,694 yang artinya adalah bahwasanya dengan penambahan 1% nilai PIP akan bertambah sebanyak 0,694. Koefisiens regresi tersebut berformulasi positif, oleh karena itu dinkatakan bahwasanya arah suatu pengaruh dari variable X terhadap Y yaitu satu arah. Dipengaruhi nilai koefisien R Squarce (R2) nilainya sebesar 0,482 atau 48,2% sehingga besarnya pengaruh variabel PIP terhadap peningkatan kesejateraan masyaqrakat adalah 0,482 atau 48,2% dan sisanya sangat dipengaruhi variable lainnya yang diantaranya bukan diuji dalam kegiatan penelitian ini. Kata Kunci: Program Indonesia Pintar, Kesejahteran Masyarakat, Ekonomi Islam
ANALISIS STRTAEGI PEMENUHAN KEBUTUHAN EKONOMI KELUARGA MELALUI USAHA MIKRO DILIHAT DARI PERSPEKTIF EKONOMI ISLAM (Studi Kasus : Kelompok Produksi Ikan Asap Kecamatan Tanjung Raya Kabupaten Agam Hani, Rahma Almira; Dewi, Sandra
Jurnal Ekonomi Sakti Vol 13 No 2 (2024)
Publisher : LPPM - STIE SAKTI ALAM KERINCI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36272/jes.v13i2.341

Abstract

A qualitative approach is used in this type of research. Primary data is gathered from respondents through various means such as documentation, observation, and interviews. Data reduction, data display, and conclusion drafting are the methods utilized in data analysis. From an Islamic economic vantage point, this study seeks to ascertain the methods by which microbusinesses have met economic demands. Utilizing quality raw materials, pricing according to the amount of raw materials available, distributing smoked fish only in local markets, and utilizing social media as promotional media are some of the strategies carried out by the community in Tanjung Raya District, according to this research's results. Beyond that, entrepreneurs can't build successful firms without first acquiring instruction in the ins and outs of microbusiness management. From an Islamic point of view, the smoked fish microbusiness's approach is consistent with sharia law, which governs the procurement of halal substances and other raw materials and the conduct of enterprise. Keyword: Strategy ; Economic Needs; Sharia Micro Enterprises
PENGARUH KOMPLEKSITAS EKONOMI TERHADAP EMISI KARBON DIOKSIDA DI NEGARA G20: ENVIRONMENTAL KUZNETS CURVE (EKC) Al Qodri, Muhammad Iqbal; Widyastutik, Widyastutik; Rachbini, Eisha Maghfiruha
Jurnal Ekonomi Sakti Vol 13 No 2 (2024)
Publisher : LPPM - STIE SAKTI ALAM KERINCI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36272/jes.v13i2.336

Abstract

Economic growth not only increases the size of the economy, but also the variety of technology used in production, which are captured by the Economic Complexity Index (ECI) approach. Many countries seek to increase its economic complexity through the industrial sector to accelerate economic growth. On the other hand, energy sources from coal and petroleu so resulting in high emissions. The objective of this study is to analyze whether economic complexity can reduce emissions by using the Environmental Kuznets Curve (EKC) approach. The research method used are Fully Modified OLS (FMOLS) and Dynamic OLS (DOLS) for 18 selected G20 countries from 1995-2020. This study found that economic complexity reduced carbon dioxide emissions after passing the turning point in the long run, in the case of both developed and developing G20 countries. In addition, for developed G20 countries that FDI and renewable energy contributed to reduce emissions. However, for developing G20 countries that FDI and renewable energy increased carbon dioxide emissions. This study suggested that low emissions technology innovation need to be optimized through FDI, for developed G20 countries. Furthermore, for developing G20 countries, strengthening G20 cooperation for energy transition, particularly in low emission investment financing, is needed.
Analisis Kinerja Keuangan Pemerintah Daerah Kabupaten Agam Tahun Anggaran 2018-2022 Menurut Perspektif Ekonomi Islam Yennita, Dylla Sukma; Surmarni, Nini
Jurnal Ekonomi Sakti Vol 13 No 2 (2024)
Publisher : LPPM - STIE SAKTI ALAM KERINCI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36272/jes.v13i2.343

Abstract

This research aims to analyze the Financial Performance of the Regional Government of Agam Regency for the 2018-2022 Fiscal Year when viewed based on: (1) Fiscal Decentralization Degree Ratio, (2) Regional Financial Independence Ratio, (3) PAD Utilization Ratio, (4) Efficiency Ratio Regional Finance, (5) Harmony Ratio. This research is quantitative descriptive research carried out at the Regional Finance and Heritage Agency of Agam Regency. This research uses documentation to collect information. Using quantitative descriptive information analysis methods with the formula for Degree of Fiscal Decentralization Ratio, Regional Financial Independence Ratio, PAD Effectiveness Ratio, Regional Financial Efficiency Ratio, and Harmony Ratio. The research results show that the financial performance of the Agam Regency regional government is not good. This can be seen in the results of the analysis (1) The ratio of the degree of fiscal decentralization is categorized as very low with a percentage of <15%. (2) The ratio of regional financial independence has an instructive relationship pattern because it is categorized as very low with an interval of <15%. This is because the role of the central government still dominates. (3) The PAD efficiency ratio is within the criteria of being quite efficient with criteria of 90% - 99%. (4) The regional financial efficiency ratio is quite effective with an average of 92.30%. (5) The harmony ratio based on surgical expenditure is considered good with an interval of 50% - 100% when compared to capital expenditure with an interval of 0% - 50%, so it can be said that regional governments are still not paying attention to regional development. Keywords: Regional Financial Performance, Degree of Fiscal Decentralization Ratio, Regional Financial Independence Ratio, PAD Effectiveness Ratio, Regional Financial Efficiency Ratio, Harmony Ratio

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