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Heskyel Pranata Tarigan
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Jurnal Ekonomi Islam, Akuntansi, dan Manajemen
Published by Utami Publisher
ISSN : -     EISSN : 30646014     DOI : https://doi.org/10.70963/jeiam
Core Subject : Economy,
Economics, Econometrics & Finance
Ekonomi Islam: Pembahasan mengenai sistem ekonomi yang sesuai dengan prinsip syariah, keuangan Islam, zakat, wakaf, dan berbagai model bisnis berbasis Islam. Akuntansi Syariah: Pelaporan keuangan, audit, dan sistem akuntansi yang mendukung transparansi dan kejujuran dalam praktik ekonomi Islam. Manajemen: Strategi manajemen bisnis yang efektif dan efisien dalam kerangka etika Islam serta pengembangan sumber daya manusia berbasis syariah.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 6 Documents
 1 
Search results for , issue "Vol. 2 No. 1 (2025): November" : 6 Documents clear
Analysis Of Financial Statement Preparation Based On Sak Emkm At Parahyangan Muara Aman Cake Shop Lebong Regency Harlina, Risa; Herlin, Herlin; Hanila, Siti
Jurnal Ekonomi Islam, Akuntansi, dan Manajemen Vol. 2 No. 1 (2025): November
Publisher : Utami Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70963/jeiam.v2i1.414

Abstract

The purpose of this study was to analyze the compliance of the Financial Statements of toko kue Parahyangan to the Financial Reporting Standards of Micro, Small and medium enterprises (SAK EMKM) in 2018. The method used in this study is a comparative descriptive study using a qualitative approach.technical data is collected through surveys and documentation. Based on the results of the study conducted based on interviews obtained by researchers from the financial statements prepared by the confectionery company Parahyangan lebong Regency, it is still very easy to record income and expenses, so it is not in accordance with the EMKM SAK in 2018. Based on the results of the analysis, it was found that the statement of financial position, Income Statement and memorandum of financial statements did not meet the requirements of the EMKM SAK in 2018.
The Influence Of Budget Planning, Regional Financial Information Systems, And Government Accounting Standards On The Quality Of Local Government Financial Reports (A Study On The Lebong Regency Government) Purnamasari, Reni; Fitriano, Yun; Astuty, Kamelia
Jurnal Ekonomi Islam, Akuntansi, dan Manajemen Vol. 2 No. 1 (2025): November
Publisher : Utami Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70963/jeiam.v2i1.415

Abstract

Regional government accountability is demonstrated through the publication of regional government financial reports. Regional government financial reports serve as a means for local governments to account for their financial performance to the public. The purpose of this study was to determine the influence of budget planning, regional financial information systems, and government accounting standards on the quality of local government financial reports in Lebong Regency. The sample size for this study was 76 employees from 38 regional government agencies (OPD), with two employees per OPD. The data collection method was a questionnaire. The data analysis methods used were simple regression analysis, determination tests, and t-tests. The results of multiple linear regression testing obtained the regression equation Y = 6.635 + 0.399X1 + 0.230X2 + 0.231X3 with a positive regression direction, meaning that the increasing Budget Planning, Regional Financial Information Systems, Government Accounting Standards, the quality of regional government financial reports in Lebong Regency will increase. The test results for variable X1 (budget planning) have a significance value of 0.000 <0.05. This means that X1 (budget planning) has a positive and significant influence on the Quality of Government Financial Reports (Y) in Lebong Regency. Variable X2 (financial report accessibility) shows a significance value of 0.007 <0.05. This means that X2 (financial report accessibility) has a positive and significant influence on the Quality of Government Financial Reports (Y) in Lebong Regency. Variable X3 (regional financial accounting system) shows a significance value of 0.018 <0.05. This means that X3 (regional financial accounting system) has a positive and significant influence on the Quality of Government Financial Reports (Y) in Lebong Regency. The F-value is 0.000 < 0.05, indicating that X1, X2, and X3 collectively have a significant effect on the quality of Lebong Regency government financial reports (Y).
Feasibility Study Analysis Of The Development Of Ansi Decoration Smes In Bintunan Village, Batiknau District, North Bengkulu Agrianti, Lara; Susena, Karona Cahya; Gayatri, Ida Ayu Made Er Meytha
Jurnal Ekonomi Islam, Akuntansi, dan Manajemen Vol. 2 No. 1 (2025): November
Publisher : Utami Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70963/jeiam.v2i1.420

Abstract

This study aims to analyze the financial feasibility of developing UMKM Ansi Decoration located in Bintunan Village, Batiknau District, North Bengkulu Regency. The analysis was conducted using financial feasibility methods, including the Payback Period (PP), Net Present Value (NPV), Internal Rate of Return (IRR), and Gross Benefit Cost Ratio (Gross B/C). The results show that at a discount rate of 10%, the business is feasible to operate. The Payback Period (PP) was 7 months and 5 days in 2023 and 6 months and 8 days in 2024, with an NPV of Rp206,300,619.83 (>0), an IRR of 55.33% (>10%), and Gross B/C ratios of 1.672 and 1.915 (>1). Thus, the development of UMKM Ansi Decoration is declared feasible to be implemented and further expanded.
Analysis Of Factors Affecting Accounting Students' Interest In Pursuing A Career As A Public Accountant Penola, Yola; Wagini, Wagini; Harwini, Dewi
Jurnal Ekonomi Islam, Akuntansi, dan Manajemen Vol. 2 No. 1 (2025): November
Publisher : Utami Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70963/jeiam.v2i1.429

Abstract

The purpose of this study was to analyze the factors that influence accounting students’ interest in pursuing a career as a public accountant at Dehasen University, Bengkulu. The study specifically examined the effects of three independent variables—financial rewards, work environment, and professional recognition—on students’ career interest. A quantitative research method with a multiple linear regression approach was employed. The data were obtained from 100 active accounting students from the 2022–2024 cohorts, selected using probability sampling based on the Slovin formula. The data collection instrument was a structured questionnaire that had been tested for validity and reliability. Statistical analysis was conducted using SPSS version 23, including tests of validity, reliability, classical assumptions, and hypothesis testing through t-tests and F-tests to determine both partial and simultaneous effects of the independent variables. The results showed that financial rewards, work environment, and professional recognition each had a positive and significant influence on accounting students’ interest in becoming public accountants. Among these factors, professional recognition emerged as the most dominant variable affecting students’ interest. Simultaneously, all three variables significantly influenced career interest, as indicated by an F-value of 21.268 with a significance level of 0.000. The coefficient of determination (R²) was 0.399, meaning that 39.9% of students’ career interest could be explained by the three factors, while the remaining 60.1% was influenced by other variables not examined in this study. These findings suggest that universities should enhance academic activities that promote student professionalism, while public accounting firms should provide supportive work environments and fair compensation to attract future professionals in the accounting field.
The Influence Of Product Innovation And Digital Marketing On The Competitiveness Of Msmes In Bengkulu City Andini, Puja; Nasution, Suswati; Fitriano , Yun
Jurnal Ekonomi Islam, Akuntansi, dan Manajemen Vol. 2 No. 1 (2025): November
Publisher : Utami Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70963/jeiam.v2i1.430

Abstract

Micro, Small, and Medium Enterprises (MSME) play a central role in the Indonesian economy. The growth of MSME has resulted in intense competition. Therefore, appropriate strategies are needed to remain competitive. This study aims to empirically examine the influence of product innovation and digital marketing on the competitiveness of MSME in Bengkulu City.This study used a quantitative method using purposive sampling. A sample of 30 respondents, micro MSME entrepreneurs in the Anggut area of Bengkulu City, was selected. Data were obtained from questionnaires distributed directly using a QR code Google Form using a Likert scale. Data analysis used multiple linear regression analysis using SPSS version 26.There is an influence of product innovation (X1) on the competitiveness (Y) of Micro MSMEs in the Anggut area of Bengkulu City with a sig value of 0.000 <0.05 and t count> t table (3.753>2.05183) thus Ho is rejected and Ha is accepted. From the significance value obtained that variable X has an effect on competitiveness (Y). There is digital marketing (X2) on the competitiveness (Y) of micro MSMEs in the Angguk area of Bengkulu City with a sig value of 0.002 <0.05 and t count> t table (3.528>2.05183) thus Ho is rejected and Ha is accepted. From the significance value obtained that variable X2 has an effect on competitiveness (Y). Product innovation and digital marketing jointly influence competitiveness, with a Fsig value <α, where Fsig is 0.000 and the calculated F value is 270.064 > Ftable 3.35.
Pengaruh Motivasi Kerja, Kemampuan Kerja, Fasilitas Kerja Dan Beban Kerja Terhadap Prestasi Kerja Pegawai Kantor Camat Pajar Bulan Kabupaten Lahat Pahlepi, Asran; Yusnawati, Yusnawati; Darmin, Darmin
Jurnal Ekonomi Islam, Akuntansi, dan Manajemen Vol. 2 No. 1 (2025): November
Publisher : Utami Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70963/jeiam.v2i1.487

Abstract

Penelitian yang dilakukan penulis dengan tujuan untuk mengetahui dan menganalisis pengaruh motivasi kerja, kemampuan kerja, fasilitas kerja dan beban kerja secara sendiri- sendiri dan secara bersama-sama terhadap prestasi kerja pegawai Kantor Camat Pajar Bulan Kabupaten Lahat. Metode penelitian yang digunakan dalam penelitian ini adalah metode kuantitatif dengan menggunakan kuisioner yang disebarkan kepada responden. Uji kualitas data dengan menggunakan uji validitas, uji reliabilitas dan uji normalitas. Analisis yang digunakan yaitu analisis deskriptif dan analisis inferensial dengan menggunakan perhitungan statistik dengan rumus regresi berganda, uji parsial uji simultan dan koefisien determinasi. Hasil penelitian didapat Motivasi kerja berpengaruh signifikan terhadap prestasi kerja pegawai Kantor Camat Pajar Bulan Kabupaten Lahat. Kemampuan kerja berpengaruh signifikan terhadap prestasi kerja pegawai Kantor Camat Pajar Bulan Kabupaten Lahat. Fasilitas kerja berpengaruh signifikan terhadap prestasi kerja pegawai Kantor Camat Pajar Bulan Kabupaten Lahat. Beban kerja berpengaruh signifikan terhadap prestasi kerja pegawai Kantor Camat Pajar Bulan Kabupaten Lahat. Motivasi kerja, kemampuan kerja, fasilitas kerja dan beban kerja berpengaruh signifikan secara bersama-sama terhadap prestasi kerja pegawai Kantor Camat Pajar Bulan Kabupaten Lahat.

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