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Santri : Jurnal Ekonomi dan Keuangan Islam
Published by Asosiasi Riset Ekonomi dan Akuntansi Indonesia
ISSN : 30255910     EISSN : 30257948     DOI : 10.61132
Core Subject : Religion, Economy, Science,
Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
Ilmu bidang Ekonomi dan Akuntansi, sebagai media bagi para dosen, guru, peneliti dan para praktisi dalam bidang Ekonomi dan Manajemen
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 234 Documents
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Analisis Sistem Informasi Akuntansi Penggajian Dalam Upaya Mendukung Pengambilan Keputusan Pada Rumah Sakit Umum Haji Medan Dimas Sanjaya; Yenni Samri; Rahmat Daim Harahap
SANTRI : Jurnal Ekonomi dan Keuangan Islam Vol. 2 No. 2 (2024): April : SANTRI : Jurnal Ekonomi dan Keuangan Islam
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/santri.v2i2.458

Abstract

Current economic developments have been encouragingcompany growth to enlarge and expand spacescope of business. Likewise, current information systems havemakes it easier for companies to deal with problems that may occur in the payroll process. Objective This research is to find out how the system is implemented payroll accounting at the Medan Haji General Hospital and for find out whether the payroll accounting system is implemented by Companies can help management in decision making towards salary. This type of research is a type of qualitative research with a descriptive approach that uses primary data such as results of interviews with the company and secondary parties such as structureorganization. Data collection techniques were carried out using techniques observation, interviews, and literature, data analysis methods used is a descriptive method. This research was conducted in Medan Haji General Hospital which is located on Jl. Hajj Hospital – Estate terrain and research time starts in January 2024 until the completion of this thesis. The results of this research show that the accounting system implemented by the Hajj General Hospital to handle payroll has been quite adequate in helping company management in making decisions regarding salaries, p This is good because the company employs employees from a wide range levels and in very large numbers and provide rewards for their services in the form of salaries, so the company must have effective accounting system.
Analisis Efektivitas Sistem Informasi Akuntansi Dalam Pengelolaan dan Pertanggung Jawaban APBDES Pada Pemerintahan Desa Cinta Makmur Kecamatan Panai Hulu Kabupaten Labuhan Batu Andri Ariansyah Nasution; Rahmi Syahriza; Nur Fadhilah Ahmad Hasibuan
SANTRI : Jurnal Ekonomi dan Keuangan Islam Vol. 2 No. 2 (2024): April : SANTRI : Jurnal Ekonomi dan Keuangan Islam
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/santri.v2i2.459

Abstract

Village Government is required to be transparent and informative regarding every realization of APBDes implementation. To provide information and ensure ease of obtaining information, a supporting information system is needed, namely an accounting information system. An accounting information system can be said to be effective depending on the ease of the system and the use of the system by its users. This research has a problem formulation, namely how is the accounting information system in the management and accountability of APBDes in the Cinta Makmur village government, is the accounting information system in the management and accountability of APBDes implemented? by the Cinta Makmur Village government has been running effectively, and what are the obstacles and efforts in the accounting information system in the management and accountability of the APBDes implemented by the Cinta Makmur village government. The approach method used is descriptive qualitative to produce descriptive data in the form of written or spoken words from people and observed behavior. Based on the results of this research, the accounting information system in the Cinta Makmur village government is less effective. So it is recommended to the Cinta Makmur Village Government to provide further training for village officials regarding the preparation of APBDes reports and the implementation of accounting information systems in order to increase the effectiveness of implementing the accounting information system in Cinta Makmur Village.
Pengaruh Strategi Pemasaran Terhadap Pebingkatan Penjualan Jamur Tirm Pada Omah Jamur Didesa Baru Kecamatan Mestong Arsa Arsa; Ahmad Syahrizal; Zakiatul Fakhiroh
SANTRI : Jurnal Ekonomi dan Keuangan Islam Vol. 2 No. 2 (2024): April : SANTRI : Jurnal Ekonomi dan Keuangan Islam
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/santri.v2i2.460

Abstract

This thesis entitled The Influence of Marketing Strategy on Increasing Oyster Mushroom Sales at Omah Mushrooms in Baru Village, Mestong District and aims to determine the effect of marketing strategy, product, price, place, promotion on increasing oyster mushroom sales in Baru village, Mestong sub-district in a quantitative descriptive manner regarding. This research is expected to provide benefits to writers, academic institutions related to increasing oyster mushroom sales, as well as being a source of information for SMEs to find out what the marketing strategy is. Based on the results of the research that has been done, data obtained from product, price, place, and promotion variables on increasing sales, The product has a significant effect on the increase in oyster mushroom sales. This is indicated by the X1 regression coefficient of 0.295. The significant value of the product variable is 0.003, which means it is less than 0.05. The value of tcount > ttable or 3.092 > 1.987, thus indicating that the product has a significant effect on oyster mushroom sales in Baru Village, then Ha is accepted and Ho is rejected. Prices have a significant effect on increasing oyster mushroom sales because this is indicated by the X2 regression coefficient of 0.278. The significant value of the price variable is 0.004, which means it is less than 0.05. The value of tcount > ttable or 2.573 > 1.987 then Ha is accepted and Ho is rejected. A significant place on the sale of oyster mushrooms in the Baru Village is due to the X3 regression coefficient of 0.229. The significant value of the price variable is 0.008, which means it is less than 0.05. The value of tcount > ttable or 2.697 > 1.987, thus indicating that location has a significant effect on the sale of oyster mushrooms in Baru Village, so Ha is accepted and Ho is rejected. A significant promotion of the sale of oyster mushrooms in the New Village is due to the X4 regression coefficient of 0.132. The significant value of the price variable is 0.014, which means it is less than 0.05. The value of tcount > ttable or 3.327 > 1.987, thus indicating that promotion has a significant effect on oyster mushroom sales in Baru Village.
Analisis Risiko Operasional Pada Proses Pembuatan Kerupuk Udang Sanah Kabupaten Tanjung Jabung Barat Randa Aslam Putra; Rafidah Rafidah; Saijun Saijun
SANTRI : Jurnal Ekonomi dan Keuangan Islam Vol. 2 No. 2 (2024): April : SANTRI : Jurnal Ekonomi dan Keuangan Islam
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/santri.v2i2.463

Abstract

The importance of knowledge about operational risks for umkm partners in order to be able to control or handle the risks that must be handled and be able to solve the problems being faced, so this research aims (1) to find out the identification of operational risks in the process of making Sanah shrimp crackers in West Tanjung Jabung district ( 2) to find out the operational risk analysis of the process of making Sanah shrimp crackers in West Tanjung Jabung district, (3) to find out the efforts made by umkm actors to overcome operational risks. This research uses qualitative methods in this research using data sources obtained from the owner of the Sanah shrimp cracker business and the Sanah shrimp cracker employees. The results of this research are: In identifying operational risks, there are four types of risks as follows: human resource risks include risks of events such as unsuccessful steaming, unsuccessful cutting of crackers, long frying of crackers, failed packaging and inadequate training. Technological risks include inappropriate machines and packaging equipment that does not function properly. As well as process risks, there are risks from raw materials that do not match the dosage. And external risks include risks such as unstable raw materials and uncertain weather factors. The risk analysis that occurs in Sanah shrimp crackers has a risk level of high, medium and low. As for the aspects included in the high category, there are three risks, namely inadequate training, inappropriate packaging equipment and raw materials that do not match the measurements. And there are also medium level operational risks including unsuccessful steaming, frying for too long, inappropriate machines, unstable raw materials, weather factors that result in long drying. And there are also two levels of low risk, namely cutting crackers, failed packaging. Efforts to overcome operational risks that occur in the Sanah shrimp cracker business include requiring or providing training to employees about managing shrimp crackers and employees also need to have self-awareness to be more skilled and more thorough.
Pengaruh Pengetahuan, Promosi Dan Lokasi Terhadap Minat Menabung Pada Bank Syariah di Kelurahan Pandan Jaya Kabupaten Tanjung Jabung Timur Lingga Kumala; Nazori Nazori; Efni Anita
SANTRI : Jurnal Ekonomi dan Keuangan Islam Vol. 2 No. 2 (2024): April : SANTRI : Jurnal Ekonomi dan Keuangan Islam
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/santri.v2i2.464

Abstract

In general, many people choose to save and borrow money from financial institutions other than sharia banks, such as conventional banks and general cooperatives. In fact, conventional banks are known to adhere to an interest system which according to scholars is prohibited because interest is considered usury. Factors that can influence interest in saving at Islamic banks are knowledge, promotions and location. A person's knowledge about Islamic banks will influence customer interest, each bank tries to promote all the products and services it has, and the location of Islamic banks has easy assets. The aim of this research is to determine the influence of knowledge, promotion and location on the interest of the people of Pandan Jaya subdistrict, Tanjung Jabung Timur district to save in sharia banks. The type of research used in this research is quantitative descriptive research. The sample was selected using Accidental Sampling and the Slovin formula to obtain 98 respondents. The data analysis used is Multiple Linear Regression Analysis. The results of the research concluded that partially the variables knowledge, promotion and location had an influence on interest in saving at Sharia Banks in Pandan Jaya Village, East Tanjung Jabung Regency. Simultaneously, the variables of knowledge, promotion and location influence interest in saving at Sharia Banks in Pandan Jaya Village, East Tanjung Jabung Regency. Based on the coefficient of determination, it indicates that knowledge, promotion and location can influence interest in saving at Sharia Banks by 77.4%. It is hoped that people, especially Muslims, can save in sharia banks considering that sharia banks have used sharia principles in accordance with Islamic recommendations, sharia banks can increase people's interest in saving using Sharia Bank services by considering research variables, namely increasing knowledge, promotion and location, and further research can add other variables which are also thought to influence interest in saving at Sharia Banks.
Analisis E Marketing Dalam Meningkatkan Penjualan Pada Aplikasi Belanjo Muhadan Nurvianto; Erwin Saputra Siregar; Sri Rahma
SANTRI : Jurnal Ekonomi dan Keuangan Islam Vol. 2 No. 2 (2024): April : SANTRI : Jurnal Ekonomi dan Keuangan Islam
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/santri.v2i2.465

Abstract

The marketing process in Islamic economics must be implemented correctly, and in accordance with sharia principles. In distributing products, it must be evenly distributed so that all people can enjoy the product. This research is about e-marketing analysis in increasing sales on shopping applications. The purpose of this research is to find out how marketing strategies increase sales on the Belanjo application. This type of research is descriptive qualitative with primary and secondary data types. The data collection technique in this research uses observation, interview and documentation techniques.The research results show the marketing mix strategy implemented by Belanjo to increase sales, including product availability, price, promotion and place. Supporting and inhibiting factors for the marketing mix strategy implemented by Belanjo in increasing sales, including supporting, conducting socialization and collaboration and increasing employee skills and knowledge. obstacles, low consumer buying interest and the marketing area for chips is still limited. Marketing mix strategies viewed from an Islamic Economics Perspective include: Always decorating charity with the intention of worship and sincerity. Transparency, and the goods are halal and not harmful. Carrying out honest distribution methods, not reducing size, standards, quality and scales fraudulently. Being responsible for the goods received. distributed fairly, and not doing things that are prohibited in Islam. Please help, tolerate and give alms. Never neglect worship because of distribution activities. Ikhtikar is prohibited because it will cause price increases. Seek reasonable profits. Widespread distribution of wealth. Social equality.
Pengaruh Solvabilitas, Likuiditas, Profitabilitas Dan Ukuran Perusahaan Terhadap Audit Report Lag Edo Ferdian Nugraha; Usdeldi Usdeldi; Puteri Anggi Lubis
SANTRI : Jurnal Ekonomi dan Keuangan Islam Vol. 2 No. 2 (2024): April : SANTRI : Jurnal Ekonomi dan Keuangan Islam
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/santri.v2i2.467

Abstract

The aim of this research is to determine the effect of solvency, liquidity, profitability and company size on audit report lag in companies listed on the Jakarta Islamic Index 70 on the Indonesia Stock Exchange in 2020-2022. The method used in this research is a quantitative method. This research uses secondary data in the form of annual reports of the companies sampled in the research and can be obtained from the Indonesian Stock Exchange website. Samples were taken using purposive sampling technique, totaling 14 companies. The data obtained and collected was then processed using the SPSS 27 application. The data analysis techniques used were descriptive statistics, classical assumption testing, multiple linear regression analysis, and hypothesis testing. Based on the research results, it shows that partially solvency has an effect on audit report lag, while profitability, liquidity and company size have no effect on audit report lag. Simultaneously, solvency, liquidity, profitability and company size have no effect on audit report lag.
Pengaruh Celebrity Endorser Dan Word Of Mouth Terhadap Keputusan Pembelian Produk Scarlett Whitening Pada Mahasiswa UIN Sulthan Thaha Saifuddin Jambi Jumianti Jumianti; Efni Anita; Nurrahma Sari Putri
SANTRI : Jurnal Ekonomi dan Keuangan Islam Vol. 2 No. 2 (2024): April : SANTRI : Jurnal Ekonomi dan Keuangan Islam
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/santri.v2i2.471

Abstract

The thesis with the title "The Influence of Celebrity Endorsers and Word of Mouth on the Decision to Purchase Scarlett Whitening Products among UIN Sulthan Thaha Saifuddin Jambi Students" was written by Jumianti with NIM 501190273, Sharia Economics Study Program, Sulthan Thaha Saifuddin Jambi State Islamic University 2023. This research aims to determine: (1) the influence of celebrity endorsers on purchasing decisions for Scarlett Whitening products, (2) the influence of word of mouth on purchasing decisions for Scarlett Whitening products, and (3) the influence of celebrity endorsers and word of mouth on purchasing decisions for Scarlett Whitening products.This research uses quantitative research methods by collecting data or survey methods. The sample in this research was 100 students at UIN Sulthan Thaha Saifuddin Jambi. The data collection technique uses a questionnaire whose validity and reliability have been tested. The data analysis technique used to answer the hypothesis is multiple regression. The results of this research show that: (1) Celebrity Endorser has no influence on purchasing decisions, as evidenced by the calculated t value of 0.191 with a significance value of 0.849 which is greater than 0.01. (2) word of mouth has a positive and significant effect on purchasing decisions, as evidenced by the calculated t value of 9.189 with a significance value of 0.000 which is smaller than 0.01. (3) celebrity endorsers and word of mouth simultaneously influence purchasing decisions, as evidenced by the calculated F value of 80.672 with a significance value of 0.000 which is smaller than 0.01. The adjusted R square value of 0.585 shows that the ability of the independent variable to influence the dependent variable is 58.5% and the remaining 41.5% is influenced by other variables outside this research
Pengaruh Inflasi, Tingkat Suku Bunga, Dan Nilai Tukar Terhadap Harga Saham Pada Perusahaan Sub Sektor Logam Dan Sejenisnya Yang Terdaftar Di Bursa Efek Indonesia Tahun 2016 – 2021 Devita Eka Yuniar Wulandari; Ustadus Sholihin; Edi Murdiyanto
SANTRI : Jurnal Ekonomi dan Keuangan Islam Vol. 2 No. 2 (2024): April : SANTRI : Jurnal Ekonomi dan Keuangan Islam
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/santri.v2i2.472

Abstract

This study aims to determine whether there is an influence of the variables of inflation, interest rates, and exchange rates on stock prices in metal sub-sector companies and the like listed on the Indonesia Stock Exchange for the period 2016 - 2021. The population in this study were all metal sub-sector companies and the like as many as 16 companies, then the researchers used a sampling technique using purposive sampling method. The results of this study indicate that the probability value of the inflation variable of 0.1955 is greater than the significant value of 0.05 so that inflation has no partial effect on stock prices. The interest rate variable has no significant effect partially on stock prices where the probability value of 0.2426 is greater than the significant value of 0.05. The exchange rate variable has a partially significant effect on stock prices where the probability value of 0.0247 is smaller than the significant value of 0.05. Inflation, interest rate, and exchange rate variables together have a significant effect on stock prices where the F-statistic probability value of 0.000 is smaller than the significant value of 0.05.
Analisis Pendistribusian Laba Dalam Akuntansi Syariah Untuk Mencapai Prinsip Keadilan Salsabila Dwi Ananda; Nurlaila Nurlaila
SANTRI : Jurnal Ekonomi dan Keuangan Islam Vol. 2 No. 2 (2024): April : SANTRI : Jurnal Ekonomi dan Keuangan Islam
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/santri.v2i2.473

Abstract

The purpose of this research is to determine the description of profit sharing in sharia accounting to achieve the principles of justice. This research uses a qualitative descriptive approach with a post-positivist paradigm. The informants in this research used data collection techniques using interviews, observation and documentation. Research shows that the profits generated by companies are not just the result of the work of a group of people. However, many stakeholders are involved, including fund owners, employees and the environment. With an impartial perspective, profits can benefit all parties involved, not just a handful of executives.

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