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Jurnal Riset Manajemen dan Akuntansi (JURIMA)
Published by Politeknik Pratama Purwokerto
ISSN : 28278569     EISSN : 28278577     DOI : https://doi.org/10.55606/jurima.v1i3
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Riset Manajemen dan Akuntansi berfokus pada penerbitan artikel berkualitas tinggi yang didedikasikan untuk semua bidang Ilmu Manajemen dan Akuntansi. Jurnal ini diterbitkan 3 (tiga) kali dalam satu tahun yaitu Edisi April, Agustus, dan Desember.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 120 Documents
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ANALISIS PERAN PEMERINTAH DALAM MENINGKATKAN PEREKONOMIAN SUKU ANAK DALAM : STUDI PADA DESA LUBUK JERING KEC. AIR HITAM KAB. SAROLANGUN Jazali, Munawir; Hardi, Eja Armaz; Nofriza, Eri
Jurnal Riset Manajemen dan Akuntansi Vol. 3 No. 3 (2023): Desember: Jurnal Riset Manajemen dan Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurima.v3i3.2446

Abstract

This study aims to determine the government’s role in improving the economy of the Orang Rimba, the obstacles encountered in fulfilling the Suku Anak Dalam, and the reasons why the Orang Rimba are still isolated from life in general. This study uses qualitative research. Explain the reality of the events under study. This makes it easier for the writer to obtain data in understanding the analysis of the government’s role in improving the economy of the tribal children in. From the results of this study it can be concluded: 1. The role of the government in improving the economy of the tribal children in, namely: assistance from the government, business capital, coaching. 2. Obstacles faced by the government in improving the internal tribal economy, namely: the absence of focused organization, constraints in conducting outreach, constraints in data collection. 3. The causes of the inner tribe of children who are still isolated from outside life, namely: still following the beliefs of their ancestors, and still following the old culture and rejecting new cultures from the outside.
PENGARUH CELEBRITY ENDORSMENT, VARIASI PRODUK, DAN KUALITAS PRODUK TERHADAP KEPUTUSAN PEMBELIAN CASE HANDPHONE DI INSTAGRAM ANYACOLECTION Agustina, Ayu; Fusfita, Nurlia; Novriza, Eri
Jurnal Riset Manajemen dan Akuntansi Vol. 3 No. 3 (2023): Desember: Jurnal Riset Manajemen dan Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurima.v3i3.2449

Abstract

The purpose of this research is to examine the effect of celebrity endorsements, product variety, and product quality on the decision to purchase a mobile phone case at anyacollection_. The population and sample used in this study were coustemers from the anyacolection_ online shop who had bought cell phone case products at anyacolection_. Data collection was carried out by distributing questionnaires with Likert scale measurements. Then, the data testing techniques used in this study were validity and reliability tests, R-Squer tests, and hypothesis testing through bootstrapping using Smart PLS 3.0 software. The results showed that celebrity endorsements and product quality had a positive and significant effect on purchasing decisions, while product variations had a negative effect on purchasing decisions. The better the promotion and the level of product quality, the more it will influence the decision to buy a cellphone case at the anyacollection_ online shop
ANALISIS MANAJEMEN PENDAPATAN PRODUKSI USAHATANI PADI DESA SUNGAI NILAU DITINJAU DARI PERSPEKTIF ISLAM Sari, Suci Wulan; Isma, As’ad; Sudharyati, Neneng
Jurnal Riset Manajemen dan Akuntansi Vol. 3 No. 3 (2023): Desember: Jurnal Riset Manajemen dan Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurima.v3i3.2451

Abstract

This study aims to determine the application of income management carried out by the people of Sungai Nilau Village in increasing income and to find out the factors of production used in the farming of the Sungai Nilau Village. This research is a qualitative type using primary and secondary data sources. The results of the study show that there are several indicators applied by the community who carry out rice farming in Sungai Nilau Village as follows: Setting targets, then determining strategies, determining strategies can produce or earn income according to the target, setting standards of success, every rice farming actor must able to meet their self-imposed standard of success within a set timeframe as well. Then several factors of production increase income or influence income increase, namely, the cost of production, the level of production owned and donated in the production process, the amount of labor used in a farming activity greatly influences the income of the farming business, and the size of the capital. owned by farmers will affect the income earned.
PERAN BUMDES ISTIQOMAH DALAM MENINGKATKAN PAD DAN KESEJAHTERAAN MASYARAKAT DESA BUKIT KEMUNING MERSAM Novella Febiana; A.A. Miftah; Dessy Anggraini
Jurnal Riset Manajemen dan Akuntansi Vol. 3 No. 3 (2023): Desember: Jurnal Riset Manajemen dan Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurima.v3i3.2457

Abstract

BUMDes Istiqomah was founded at the end of 2017. BUMDes has several businesses, namely credit units, gas, office stationery, buildings, and Pamsimas. This study aims to determine the role of Istiqomah BUMDes in increasing village original income and community welfare. This research is included in the type of qualitative research, data collection techniques are carried out by interviews, observation and documentation. The results of the study show that BUMDes Istiqomah can already be said to have a role but not optimally. The role of BUMDes can be seen from the units that can help and facilitate the community. BUMDes Istiqomah has also contributed to the village's original income even though the funds provided are still relatively low. The people of Bukit Kemuning Village can also be said to be prosperous, but this is purely from the business they are running, not entirely because of the BUMDes. This is because there are still many obstacles faced by BUMDes such as management and management that have not been maximized, lack of support from the village government, limited capital, low community participation in BUMDes businesses. The management of Istiqomah BUMDes according to researchers is in accordance with Islamic Economics. The business units it runs have helped and made it easier for the community to meet their needs. This is in accordance with Islamic economic principles, namely for the benefit of the people, the business carried out by BUMDes Istiqomah is in accordance with Islamic principles, even though the role given is not maximized.
FAKTOR – FAKTOR YANG MEMPENGARUHI GENERASI Z DALAM KEPUTUSAN MENGGUNAKAN LAYANAN E-MONEY PADA MAHASISWA FAKULTAS EKONOMI DAN BISNIS ISLAM UIN SULTHAN THAHA SAIFUDDIN JAMBI Anita Santri Caniago; Rafidah Rafidah; Erwin Saputra Siregar
Jurnal Riset Manajemen dan Akuntansi Vol. 3 No. 3 (2023): Desember: Jurnal Riset Manajemen dan Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurima.v3i3.2458

Abstract

This Study aims to analyze the effect of perceptions of trust and perceived risk on the use of e-money services on students of the Faculty of Islamic Economics and Business UIN Sulthan Thaha Saifuddin Jambi. The method used in this research is a quantitative method. The population in this study amounted to 96 students. Collecting data in this thesis through observation, interviews and questionnaires. The results of this study indicate that the perceived trust variable has a significant positive effect on the use of e-money services. Furthermore, the variable perceptions of trust and perceived risk together have a significant effect on the variable of using e-money services. This illustrates that the contribution of the independent variable to the dependent variable has a effect of 67,9% and the remaining 32,1% is influenced by other variables not examined in this study. So it can be concluded that if the variable perceptions of trust and perceived risk experience an increase, then the variable use of e-money services of students of the Islamic economics and business faculties of UIN Sulthan Thaha Saifuddin Jambi will also experience an increase.
SUKU BUNGA DALAM PERPESPEKTIF EKONOMI ISLAM Sultan Rafli Siregar; Bambang Kurniawan
Jurnal Riset Manajemen dan Akuntansi Vol. 3 No. 3 (2023): Desember: Jurnal Riset Manajemen dan Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurima.v3i3.2471

Abstract

This writing describes the Bank's interest-critical analysis problems. From the discussion, it is understood that the interest in terms of conventional economics is the remuneration given by the bank based on the conventional principle to customers who purchase or sell products. In the classical view, the conventional economic Nakar interest rates and savings related to each other, therefore the interest rate is the most important factor, which regulates the volume of savings. The higher the interest rate, increasingly also reward saving. Thus, the higher the propensity to save or otherwise, therefore it can be understood that in the interest of conventional banks is the spirit in promoting economic income Han banking business. In view of the interest of Islamic economics is additional (ziada) and in this context, Islam considers that interest is riba therefore unlawful bank interest and it can no longer be denied because it is in accordance with what is in the Qur'an and Sunnah about Riba is synonymous with the concept of interest. Bank interest in relation to Islamic economics can impede the economic and equitable distribution of income and can even lead to financial crisis / financial. Thus the interest-free Islamic banking system actually provides assurance or certainty in the economy interact. Because Islamic banks can ensure avoiding of brutality and economic injustice.
ANALISIS PERILAKU KONSUMTIF MAHASISWA DALAM PERSPEKTIF EKONOMI ISLAM : Studi Kasus Mahasiswa Kota Jambi Tuty Alawiyah; Agustina Mutia; Ferry Saputra Tanjung
Jurnal Riset Manajemen dan Akuntansi Vol. 3 No. 3 (2023): Desember: Jurnal Riset Manajemen dan Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurima.v3i3.2478

Abstract

Consumption is inseparable from the rules and requirements set by Islamic teachings. However, in consuming, we must behave according to the standards and ethics of consumption in the Islamic economy. Therefore, in the order of life, Islam has regulated how humans can carry out activities that can be consumed so that they are beneficial to their lives. To achieve this goal, an understanding of Muslim consumer behavior is needed. In this case, Yusuf Al-Qardhawi explains how to consume, rules and correct behavior according to the recommendations of the Qur'an and Sunnah and how to apply them in life in an Islamic economic perspective. In consuming, Jambi City students must follow Yusuf Al-Qardhawi's consumer standards and ethics. The type of research used is descriptive qualitative. The data in this study were obtained from primary data and secondary data. With data collection techniques, namely interviews, observation and documentation.  The results of this study indicate several things that happen to students who drink liquor in the city of Jambi, namely: 1) Spending wealth for good and staying away from miserliness can be interpreted as using assets owned for self-interest as well as a way to worship Allah SWT. Jambi City students have not fully implemented the concept of spending wealth properly and avoiding extravagance or israf. 2) Islam prohibits excessive consumption of wealth for useful and not excessive purposes (waste/israf). 3) Modesty in spending wealth can be seen from the attitude between miserly and miserly, excessive behavior and attitudes in between, including the attitude of luxury. This implementation should be in everyone.
PENGARUH DAMPAK PANDEMI COVID-19 TERHADAP PEDAGANG DI KEC. SEKERNAN KAB. MUARA JAMBI Septi Putri Saldianti; Ambok Pangiuk; Ahsan Putra Hafiz
Jurnal Riset Manajemen dan Akuntansi Vol. 3 No. 3 (2023): Desember: Jurnal Riset Manajemen dan Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurima.v3i3.2484

Abstract

Seiring dengan perkembangan UMKM salah satu faktor yang menjadi permasalahan yang sering dihadapi oleh usaha kecil dan mikro adalah dalam sistem pembukuan dan pengelolaan keuangan. Penelitian ini bertujuan untuk mengetahui dampak pandemic covid 19 terhadap usaha mikro menengah dan untuk mengetahui pengaruh pandemi covid 19 terhadap keberlangsungan usaha mikro menengah. Jenis penelitian dalam penelitian ini menggunakan pendekatan kuantitati . Dalam penelitian ini yang menjadi populasi adalah pedagang kecamatan Sekernan tahun 2017-2020. Hasil penelitian menunjukkan bahwa dampak dari adanya pandemi Covid 19 terhadap UMKM yaitu terjadinya penurunan omset yang diakibatkan jumlah pembeli yang menurun, adanya perbatasan aktivitas di luar rumah dan pembatasan jam operasional. Kemudian ada pengaruh variabel pandemi covid 19 terhadap keberlangsungan usaha mikro menengah(Y). Penelitian ini telah memberikan bukti bahwa variabel pandemi covid 19 mempunyai hubungan erat dengan keberlangsungan usaha mikro menegah. Berdasarkan teori dengan adanya pandemi covid 19 dapat mengakibatkan penurunan pendapatan hingga omset hingga tahun-tahun setelah pandemi covid tersebut berakhir, keberlangsungan usaha mikro menengah masih berada pada keterpurukan dikarenakan dampak yang dirasakan oleh usaha mikro menengah. Sehingga pandemi covid 19 mempengaruhi bagaimana keberlangsungan usaha mikro menengah. Diharapkan bagi pelaku usaha mikro menengah di Kecamatan Sekernan Kabupaten Muaro Jambi perlu mengatur strategi dalam menghadapi pandemi covid 19 agar mampu bertahan dengan situasi pandemi saat ini.
PENGARUH FINANCING TO DEPOSITE RATIO DAN NET PERFORMING FINANCING TERHADAP RETURN ON ASSETS PADA BANK MUAMALAT TBK PERIODE TAHUN 2011-2020 Jannatul Jannatul; Abd. Malik; Ahsan Putra Hafiz
Jurnal Riset Manajemen dan Akuntansi Vol. 3 No. 3 (2023): Desember: Jurnal Riset Manajemen dan Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurima.v3i3.2500

Abstract

This research is motivated by the existence of obstacles to oil palm farming which are thought to have an impact on the welfare of oil palm planters in Teluk Bawah Village, Cermin Nan Gedang District, Sarolangun Regency, namely the lack of implementation of planning in the process of maintaining oil palm and which greatly influences the welfare of oil palm planters. This research is a type of quantitative research. The results of this research are: From the results of the regression test, it was found that maintenance costs have no effect on the welfare of oil palm farmers in Teluk Bawah Village, Cermin Nan Gedang District, Sarolangun Regency. From the results of the regression test, it is known that productivity influences the welfare of oil palm farmers in Teluk Bawah Village, Cermin Nan Gedang District, Sarolangun Regency. Simultaneously, maintenance costs and productivity influence the welfare of oil palm farmers in Teluk Bawah Village, Cermin Nan Gedang District, Sarolangun Regency, UIN STS Jambi
PENGARUH LIKUIDITAS DAN KEPEMILIKAN PUBLIK TERHADAP KETEPATAN PENYAMPAIAN LAPORAN KEUANGAN PERUSAHAAN MANUFAKTUR SEKTOR BARANG KONSUMSI DI INDEKS SAHAM SYARIAH INDONESIA Muhammad Al Fajri; Mohammad Orinaldi; Nurrahma Sari Putri
Jurnal Riset Manajemen dan Akuntansi Vol. 3 No. 3 (2023): Desember: Jurnal Riset Manajemen dan Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurima.v3i3.2501

Abstract

This research was conducted with the aim of examining the effect of liquidity and public ownership on the timely submission of financial reports to companies in the consumer goods sector in the Sharia Stock Index for 2019-2022. This study was tested using 2 independent variables, namely: liquidity and public ownership. The dependent variable (dipendent) is the timeliness of submission of financial reports. The samples used in this study were 84 samples. The analysis of this research is logistic regression analysis and assisted by Eviews analysis 12 data used is panel data. The results of this study are that liquidity and public ownership partially have no significant effect on the timeliness of submission of financial reports. The results of the simultaneous test of liquidity and public ownership have an influence on the timeliness of submission of financial reports.

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