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INDONESIA
JURNAL EKONOMI SAKTI (JES)
ISSN : 23108380     EISSN : 26851849     DOI : 10.36272
Core Subject : Economy,
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.
Arjuna Subject : -
Articles 140 Documents
ANALISIS KINERJA KEUANGAN MENGGUNAKAN METODE ECONOMIC VALUE ADDED PADA BANK SUMUT SYARIAH KANTOR CABANG PEMBANTU H.M. YAMIN MEDAN Ningrum, Azizah Sekar; Imsar, Imsar; Syafina, Laylan
Jurnal Ekonomi Sakti Vol 13 No 1 (2024)
Publisher : LPPM - STIE SAKTI ALAM KERINCI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36272/jes.v13i1.326

Abstract

This research is a quantitative study that analyzes financial performance in using the Economic Value Added method at Bank Sumut Syariah Sub-Branch H.M Yamin Medan in the 2018-2022 period. To analyze the financial performance of Bank Sumut Syariah Sub-Branch H.M Yamin Medan from year to year before and after the economic shock period by covid 19. This type of research is descriptive quantitative research. The population of this research is Sharia Business Units in Indonesia, the sample used for this research is the financial statements of Bank Sumut Syariah Sub-Branch H.M Yamin Medan in 2018-2022. This research analysis was conducted because it wanted to describe financial performance and wanted to see how much added value could be generated, so researchers used the Economic Value Added (EVA) approach in determining added value. The results showed a fluctuating movement in EVA value on the financial performance of Bank Sumut Syariah Sub-Branch H.M Yamin Medan in the period 2018-2022. In the year the decline in financial performance only occurred in 2020 where the covid 19 outbreak was sweeping Indonesia.
KONSEP UANG DILIHAT DARI SEGI PERSPEKTIF ISLAM Tiara Azhariah; Ar Rayhan
Jurnal Ekonomi Sakti Vol 12 No 3 (2023)
Publisher : LPPM - STIE SAKTI ALAM KERINCI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36272/jes.v12i3.286

Abstract

AbstrakUang ialah suatu benda yang bisa dipakai untuk melakukan suatu transaksi. Uang sudah sangat lama dipakai sebagai alat transaksi dalam kehidupan manusia, bahkan semasa para khalifah dan nabi muhammad saw hidup pun, mereka telah menggunakan uang. Pada saat para khalifah dan Nabi Muhammad saw, dinar dan dirham ialah bentuk uang yang dipakai. Sedangkan pada saat sekarang uang yang kita gunakan sebagai alat transaksi adalah berbentuk uang kertal dan uang giral. Dalam penelitian ini akan dibahas mengenai konsep uang jika dilihat dari segi perspektif islam. penelitian ini menggunakan metode studi kepustakan (library research) yang lebih memfokuskan pada pengolahan data dengan bentuk kualitatif menggunakan metode analisis data dengan metode deskripsi analisis. Dalam perspektif lslam uang dilihat sebagai alat tukar bukan sebagai komoditi. Di ekonomi Islam, agar tidak terjadinya penimbunan uang, maka uang selalu harus mengalir dan tersebar dalam kehidupan kita. Kata Kunci: uang dan ekonomi islam
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
PENGARUH RELIGIUSITAS, PERAN LINGKUNGAN, DAN PERTIMBANGAN PASAR KERJA TERHADAP MINAT MAHASISWA BERKARIR DI LEMBAGA KEUANGAN SYARIAH Shavira, Lely; Hidayatullah, Maulana Syarif
Jurnal Ekonomi Sakti Vol 13 No 1 (2024)
Publisher : LPPM - STIE SAKTI ALAM KERINCI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36272/jes.v13i1.321

Abstract

This research aims to identify, test, and analyze the factors influencing students' interest in choosing a career in Islamic financial institutions. The approach used in this research is a quantitative method with the distribution of questionnaires through Google Forms to 125 students majoring in Islamic economics at Gunadarma University. The collected data were then analyzed using SPSS version 22. The results of this study indicate that, partially (t), religiosity and environmental role variables do not affect students' interest in pursuing a career in Islamic financial institutions, while the job market consideration variable influences students' interest in pursuing a career in Islamic financial institutions. Simultaneously (F), religiosity, environmental role, and job market consideration jointly significantly affect students' interest in pursuing a career in Islamic financial institutions. The Adjusted R Square value in this study is 0.575, indicating that the influence of independent variables on the dependent variable is 57.5%, while the remaining 42.5% is influenced by other variables not included in this study.
PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP PROFITABILITAS DENGAN RISIKO PEMBIAYAAN SEBAGAI VARIABEL INTERVENING PADA BANK UMUM SYARIAH PERIODE 2017-2021 Muhammad Alwi Setiawan; M. Ridwan; Khairina Tambunan
Jurnal Ekonomi Sakti Vol 12 No 3 (2023)
Publisher : LPPM - STIE SAKTI ALAM KERINCI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36272/jes.v12i3.309

Abstract

Research was conducted to analyze the influence of Good Corporate Governance on Profitability which is intervened through the Problematic Financing Variable. The research is quantitative research. The population in this study was 14 Sharia Commercial Banks. Using the Purpose Sampling sampling technique, a sample of 10 Islamic commercial banks was taken. This research is panel data research using path analysis techniques. The research results show that partially, Good Corporate Governance does not have a significant effect on Financing Risk which is proxied by Non Performing Financing (NPF) and Profitability which is proxied by Return On Assets (ROA). Financing Risk which is proxied by Non Performing Financing (NPF) partially has a significant effect on Profitability which is proxied by Return On Assets (ROA). And indirectly, Good Corporate Governance has a significant effect on Financing Risk which is proxied by Non Performing Financing (NPF) through Profitability which is proxied by Return On Assets (ROA).
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.
PENGARUH BUDAYA ORGANISASI, KEMAMPUAN KERJA DAN FASILITAS KERJA TERHADAP EFEKTIVITAS KERJA KARYAWAN PLTA KERINCI MERANGIN HYDRO Jufitra, Jeke; Saputra, Atrio; Sudirman, Sudirman; Liantifa, Melifia
Jurnal Ekonomi Sakti Vol 13 No 1 (2024)
Publisher : LPPM - STIE SAKTI ALAM KERINCI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36272/jes.v13i1.329

Abstract

This study aims to determine: 1) Is there an influence of Organizational Culture on the work effectiveness of the employees of the Kerinci Merangin Hydro Hydroelectric Power Plant, how much is the effect partially? ?, 3) Is there any influence of Work Facilities on the work effectiveness of the employees of the Kerinci Merangin Hydro Hydro Power Plant and how much of the effect is partially? big effect simultaneously? The research methodology used is descriptive qualitative and descriptive quantitative approaches. The research results are; 1) partially, there is an influence of Organizational Culture on the work effectiveness of the employees of the Kerinci Merangin Hydro Hydroelectric Power Plant, 2) partially, there is an influence between the work ability of the employees of the Kerinci Merangin Hydro Hydroelectric Power Plant, 3). Partially, there is no influence of facilities on the work effectiveness of the employees of the Kerinci Merangin Hydro Hydro Power Plant, 4) Simultaneously, there is the influence of organizational culture, ability and work facilities simultaneously on the work effectiveness of the employees of the Kerinci Merangin Hydro Hydro Power Plant.
PENGUNGKAPAN PELAPORAN KEUANGAN SEGMEN PT BAYU TBK PERIODE TAHUN 2018-2022 Yustian Pemersatu Zebua; Riska Saputri; Risa Hartini; Shavira Rizki Maharani
Jurnal Ekonomi Sakti Vol 12 No 3 (2023)
Publisher : LPPM - STIE SAKTI ALAM KERINCI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36272/jes.v12i3.307

Abstract

Thei disclosuirei of financial stateimeints is onei of thei obligations for puiblicly listeid companieis tobei accouintablei for thei uisei of opeirational buidgeits within a speicific peiriod. In this casei, seigmeintreiporting is a reiqui ireid reiport to bei discloseid by thei company. Seigmeint reiporting provideisinformation abouit inveistmeint opportuinitieis.This reiseiarch was condui cteid on PT Tei lkom Indoneisia Tbk for thei peiriod of 2020-2021 uising aquiantitativei meithod. Thei meithod involveis teisting reiveinuiei, teisting asseits, and teisting a teinpeirceint profit to ideintify which seigmeint reiporting dominateis thei disclosuirei. Additionally, theireiseiarch aims to ideintify thei uisei of PSAK No. 5 (Seigmeint Reiporting) standards.Thei reiseiarch findings indicatei that not all componeints of PT Tei lkom Indoneisia Tbk's buisineissseigmeints arei incluideid in thei seigmeint reiporting. Howeiveir, thei incluision of additional seigmeintsin thei reiporting is not neiceissary. Fuirtheirmorei, thei seigmeint reiporting of buisineiss seigmeints isin compliancei with thei PSAK No. 5 reiporting standards.
ANALISIS KINERJA KEUANGAN PERUSAHAAN DENGAN MENGGUNAKAN METODE ECONOMIC VALUE ADDED (EVA) DAN MARKET VALUE ADDED (MVA) PADA PT. HM SAMPOERNA TBK. TAHUN 2013-2022 Dona Elvia Desi; Faizal Edwin
Jurnal Ekonomi Sakti Vol 12 No 3 (2023)
Publisher : LPPM - STIE SAKTI ALAM KERINCI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36272/jes.v12i3.313

Abstract

This study aims to measure and analyze financial performance using the Economic Value Added (EVA) and Market Value Added (MVA) methods in cigarette companies, namely PT HM Sampoerna Tbk." This type of research is descriptive research with a quantitative approach. This research uses secondary data in the form of financial statements of PT HM Sampoerna Tbk for the period 2013-2022 published on the Indonesia Stock Exchange" as well as share prices on Yahoo Finance. "The results of research by cigarette company PT HM Sampoerna Tbk show a positive values (>0) EVA and MVA, meaning that PT HM Sampoerna Tbk has been able to create added value or the resulting profit has been able to meet expectations for the company's shareholders (investors) and is able to create or increase the value of capital that has been invested by funders". Although PT HM Sampoerna Tbk has increased and decreased, the MVA calculation from 2013-2022 always shows positive results.
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.

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