Pengaruh Kualitas Sistem Dan Kualitas Pelayanan Terhadap Manfaat Bersih Aplikasi Mobile Banking Dengan Variabel Intervening Kepuasan Pengguna
(Rahayu Saputri, Mellya Embun Baining, Khairiyani Khairiyani)
DOI : 10.51903/e-bisnis.v17i1.1801
- Volume: 17,
Issue: 1,
Sitasi : 0 01-Jul-2024
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Abstrak:
This research aims to test whether system quality and service quality influence user satisfaction and have a net beneficial impact on mobile banking application users. The type of research in this research is quantitative. The results of this research show that there is a significant influence on system quality on user satisfaction, there is a significant influence on service quality on user satisfaction, there is a significant influence on system quality on net benefits, there is no significant influence on service quality on net benefits, there is no significant influence on user satisfaction on net benefits, user satisfaction is unable to mediate system quality on net benefits is not significant, and user satisfaction is not able to mediate service quality on net benefits is not significant.
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2024 |
ANALISIS PENERAPAN AKUNTANSI BERDASARKAN ISAK 35 PADA KANTOR LEMBAGA BANTUAN HUKUM MAHARDIKA JAMBI
(Arum Hermawati, Fathurrahman, Khairiyani)
DOI : 10.51903/jimeb.v3i1.702
- Volume: 3,
Issue: 1,
Sitasi : 0 18-Jan-2024
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Abstrak:
This study aims to apply accounting based on ISAK 35 at the office of the Mahardika Legal Aid Institute The concept of ISAK 35 allows non-profit oriented entities to adjust the description used by financial statements and the financial statements themselves include statements of financial position, comprehensive income statements, statements of changes in net assets, statements of cash flows, and notes to financial statements At the Mahardika Legal Aid Institute has not implemented or made reports to these financial statements. The purpose of this study is to find out how the presentation of financial statements at the Legal Aid Institute. The types of data used are primary data and secondary data. Data collection techniques are carried out using interview and documentation techniques. The data analysis method used is qualitative descriptive, which is a method that describes, describes, compares data and circumstances and explains a situation in such a way that a conclusion can be drawn. The research was conducted at the Mahardika Engineering Legal Aid Institute research.
Based on the results of the analysis, the financial statements of the Mahardika Legal Aid Institute are not in accordance with ISAK 35 because the presentation of the financial statements of the Mahardika Legal Aid Institute still uses simple recording. The financial statements of the Mahardika Legal Aid Institute have not made a statement of financial position, comprehensive income statement, statement of changes in net assets, statement of cash flows, and notes to financial statements.
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2024 |
PENGARUH MODAL KERJA, BIAYA PRODUKSI DAN PENJUALAN TERHADAP LABA BERSIH PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI INDEKS SAHAM SYARIAH INDONESIA TAHUN 2019-2022
(Ilham Aditya Septariyadi, Anzu Elvia Zahara, Khairiyani)
DOI : 10.51903/jimeb.v3i1.695
- Volume: 3,
Issue: 1,
Sitasi : 0 16-Jan-2024
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Abstrak:
This study aims to determine the effect of working capital, production costs and sales on net income of mining companies listed on the Indonesian Sharia Stock Index for 2019-2022. This study uses independent variables, namely working capital, production costs and sales. With the dependent variable is net income. The data used in this study is secondary data, namely in the form of financial reports of food and beverage manufacturing companies registered at ISSI for 2019-2022. This research is a descriptive research with a quantitative approach. Statistical methods using multiple linear regression analysis, t test, f test, and analysis of the coefficient of determination. The results of this study indicate that working capital and sales variables affect net income. Meanwhile, the production cost variable has no effect on net income. By using the F test it is found that the independent variables have a simultaneous influence on the dependent variable. From the determination calculation, the Adjusted R Square value is 0.213 or 21.3%. This means that it indicates that the variables of working capital, production costs and sales on net income have an effect of 21.3% and the remaining 78.7% can be influenced by other factors outside of this study.
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2024 |
PENGARUH CURRENT ASSETS, SALES DAN LIABILITAS TERHADAP LABA BERSIH PADA PERUSAHAAN MAKANAN DAN MINUMAN YANG TERDAFTAR DI BEI TAHUN 2019-2022
(Slamet Gunawan, Khairiyani, Anzu Elvia Zahara)
DOI : 10.51903/jimeb.v3i1.694
- Volume: 3,
Issue: 1,
Sitasi : 0 15-Jan-2024
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Abstrak:
This study aims to determine the effect of current assets, sales, and liabilities on net income in food and beverage manufacturing companies listed on the Indonesia Stock Exchange in 2019 -2022. This study uses independent variables, namely current assets, sales, and liabilities. The dependent variable is net income. The data used in this study is secondary data, namely in the form of financial reports of food and beverage manufacturing companies listed on the IDX for 2019-2022. 2019 is used to compare 2020 to 2022. This research is descriptive with a quantitative approach. Statistical methods using multiple linear regression analysis, t test, f test, and analysis of the coefficient of determination. The results of this study indicate that current assets have a significant effect on net income, sales have a significant effect on net income, and liabilities partially have no significant effect on net income. Then current assets, sales, and liabilities simultaneously affect net income. By using the F test it is found that the independent variables have a simultaneous influence on the dependent variable. The calculation of the coefficient of determination shows that all independent variables are 0.485 or 48.5% meaning that net income can be explained by current assets, sales and liabilities of 48.5%. while the remaining 51.5% can be explained by other factors outside of this study.
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2024 |
Analisis Penetapan Harga Pokok Produksi Meubel Menurut Ekonomi Islam Di Kecamatan Taman Rajo
(Renaldi Pratama, Elyanti Rosmanidar, Khairiyani Khairiyani)
DOI : 10.61132/santri.v1i5.67
- Volume: 1,
Issue: 5,
Sitasi : 0 27-Oct-2023
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| Last.07-Aug-2025
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The aim of this research is to find out how the basic price of furniture production is determined and constrained by Islamic economics in Taman Rajo District. 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, while for data analysis the researcher uses domain, textonomic and componential analysis. The results of the research explain that determining the basic price of furniture production according to Islamic economics in Taman Rajo District is carried out using several methods, including furniture business actors in Taman Rajo District determining or calculating the cost of raw materials used to produce furniture products. Business actors calculate labor costs which are calculated based on the results of the products produced and business actors calculate overhead costs which are costs incurred apart from raw material costs and labor costs in the production process. Obstacles in determining the basic price of furniture production according to Islamic Economics in Taman Rajo District include limited business capital which has an impact on determining production prices because the supply of raw materials is less affordable due to limited business capital for furniture business owners. Apart from that, the obstacle in determining the cost of production is that the strategic market target has not been achieved because the marketing strategy implemented by the business owner has not been maximized so that determining the cost of production is still based on the number of customers who order furniture products.
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2023 |
Pengaruh Ukuran Perusahaan, Profitabilitas Dan Umur Perusahaan Terhadap Audit Delay (Studi Kasus Pada Perusahaan Jakarta Islamic Indexs Tahun 2018-2020)
(Sissah Sissah, Khairiyani, Ica Monalisa)
DOI : 10.55606/jurimea.v3i3.279
- Volume: 3,
Issue: 3,
Sitasi : 0 24-Oct-2023
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Abstrak:
Audit delay is the number of days required by the auditor to complete the audit work as measured from the closing date of the company's books, which is December 31 until the issuance of the audited financial statements. This study aims to empirically examine the effect of firm size, profitability and firm age on audit delay in the Jakarta Islamic Index companies in 2018-2020. for Sampling using purposive sampling method according to the criteria of the determination of the sample. The number of samples used in this study was 54 samples with 18 companies and 3 years of research period. This research is descriptive statistical analysis, classical assumption test, multiple linear regression analysis, and hypothesis testing. The software used for data processing is SPSS version 21. The results show the determinant coefficient has a value of 0.011 or 11%, while the rest is influenced by other variables outside the study. The results of this study indicate that partially firm size, profitability and firm age have no effect on audit delay. This study also shows that simultaneously firm size, profitability and firm age have no effect on audit delay.
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2023 |
Pengaruh Profitabilitas, Solvabilitas, Opini Audit, Dan Umur Perusahaan Terhadap Audit Delay
(Lubna Lubna, Usdeldi Usdeldi, Khairiyani Khairiyani)
DOI : 10.55606/jupumi.v2i3.2134
- Volume: 2,
Issue: 3,
Sitasi : 0 30-Sep-2023
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Abstrak:
This study aims to determine the effect of Profitability, Solvability, Audit Opinion, and Company Age on Audit Delay in Consumer Cyclical companies registered with ISSI in 2019-2021. This study uses secondary data in the form of company annual reports that are the samples in the study and can be obtained from the Indonesia Stock Exchange's website. Samples were taken using a purposive sampling technique, totaling 21 companies. The data analysis technique used is descriptive statistics, classical assumption test, multiple linear regression analysis, and hypothesis testing. Based on the results of the study, it shows that Profitability and Audit Opinion can partially have a significant effect on Audit Delay, while Solvency and Firm Age partially have no significant effect on Audit Delay. Then, simultaneously Profitability, Solvability, Audit Opinion, and Company Age can have a significant effect on Audit Delay. The amount of simultaneous influence is shown by the R square value of 19%.
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2023 |
PENGARUH SISTEM JUAL BELI DAN HARGA KELAPA LOKAL TERHADAP PENDAPATAN PETANI (STUDI KASUS DESA SUNGAI LAUT KECAMATAN TANAH MERAH)
(Putri Handayani, H. Eja Armaz Hardi, Khairiyani Khairiyani)
DOI : 10.55606/jumbiku.v2i3.874
- Volume: 2,
Issue: 3,
Sitasi : 0 27-Dec-2022
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Penelitian ini bertujuan untuk mengetahui dan membahas mengenai pengaruh Sistem Jual Beli dan Harga Kelapa Lokal terhadap Pendapatan Petani di Desa Sungai Laut Kec.Tanah Merah Kab.Indragiri Hilir. Penelitian ini menggunakan data primer yang diperoleh langsung dari sumber pertama baik dari individu atau perorangan seperti pengisian kuesioner dan wawancara. Metode yang digunakan pada penelitian ini adalah mix methods yaitu analisis triangulasi dan analisis regresi linear sederhana yang diolah menggunakan software SPSS (Statistical Package For Sosial Science) 26. Hasil penelitian yang telah dilakukan menunjukkan bahwa (1) sistem jual beli kelapa di Desa Sungai Laut Kecamatan Tanah Merah dilakukan dengan cara sistem jual beli ketoke dan sistem jual beli mandiri langsung kepabrik (2) harga kelapa lokal tidak berpengaruh terhadap pendapatan petani di Desa Sungai Laut Kec.Tanah Merah Kab.Indragiri Hilir
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2022 |
PENGARUH PENDIDIKAN, PENDAPATAN, PEKERJAAN DAN JUMLAH TANGGUNGAN TERHADAP KEMISKINAN RUMAH TANGGA DI DESA TELUK RENDAH ILIR
(Ainatul Muassarah, Eja Armaz Hardi, Khairiyani)
DOI : 10.55606/jumbiku.v2i3.909
- Volume: 2,
Issue: 3,
Sitasi : 0 26-Dec-2022
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Kemiskinan merupakan keadaan dimana terjadi ketidakmampuan dalam memenuhi kebutuhan dasar seperti, makanan, pakaian, tempat tinggal, pendidikan dan kesehatan. Kemiskinan dapat berupa gambaran tidak terpenuhinya dari sisi materi, kurangnya kebutuhan sosial, pendapatan, akses terhadap sumber-sumber tertentu dan lainnya. Penelitian ini bertujuan untuk mengetahui apakah terdapat pengaruh Pendidikan, Pendapatan, Pekerjaan dan Jumlah Tanggungan Terhadap Kemiskinan Rumah Tangga Di Desa Teluk Rendah Ilir. Skripsi ini menggunakan metode kuatitatif dengan data penelitian diperoleh dari data primer melalui kuesioner atau wawancara. Analisis data yang digunakan dalam penelitian ini adalah Analisis Logistik dengan menggunakan SPSS versi 20. Hasil penelitian ini menyimpulkan: 1) Pendidikan berpengaruh positif terhadap Kemiskinan Rumah Tangga di Desa Teluk Rendah Ilir. . 2) Pendapatan berpengaruh positif terhadap Kemiskinan Rumah Tangga di Desa Teluk Rendah llir. 3) Pekerjaan berpengaruh negatif terhadap Kemiskinan Rumah Tangga di Desa Teluk Rendah llir. 4) Jumlah Tanggungan berpengaruh negatif terhadap Kemiskinan Rumah Tangga di Desa Teluk Rendah llir. 5) Secara simultan Variabel Pendidikan, Pendapatan, Pekerjaan dan Jumlah Tanggungan berpengaruh signifikan terhadap kemiskinan rumah tangga di Desa Tangga di Desa Teluk Rendah Ilir. Hal ini ditunjukkan dengan nilai signifikan sebesar 0,000 yag lebih kecil dari 0,05.
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2022 |
PENGARUH ROA, FDR, DAN CAR TERHADAP TINGKAT BAGI HASIL DEPOSITO MUDHARABAH PADA BANK UMUM SYARI’AH PERIODE 2017-2020
(Rafiqoh Ferawati, Khairiyani)
DOI : 10.55606/jupumi.v2i3.762
- Volume: 2,
Issue: 3,
Sitasi : 0 06-Dec-2022
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Riset ini memiliki tujuan untuk memberi gambaran empirik mengenai kajian pengungkapan sistem bagi hasil deposito Mudarabah pada bank umum syari’ah yang terdaftar pada Bank Indonesia. Riset ini berjudul Pengaruh ROA, FDR, dan CAR terhadap bagi hasil Deposit Mudarabah. Metode riset yang dipergunakan pada riset ini adalah metode riset kuantitatif, sedangkan sumber data sendiri berasal dari dari OJK dan rekening bank yang diterbitkan oleh masing-masing bank, yaitu sebagai data sekunder. Sementara sampel yang digunakan penulis adalah 12 sampel penelitian yang tersiri dari 12 bank pada Bank Indonesia, dengan jumlah tahun sebanyak 4 tahun pengamatan yaitu dari tahun 2017 hingga 2020. Subyek survei terdiri dari 15 bank umum syari’ah yang ada pada Bank Indonesia. Teknik pemilihan sampel yang penulis gunakan adalah teknik sampel tertentu berdasarkan kriteria tertentu, dan dari 15 bank umum syari’ah, ada 12 bank yang masuk pada kriteria yang ditetapkan. Data dianalisis memakai aplikasi SPSS 23.0 dan uji regresi linier berganda sebagai metode analisis data untuk menguji hipotesisnya. Uji data pada riset ini pertama-tama memakai uji asumsi klasik, yakni terdiri dari uji multikolonieritas, uji normalitas, uji heterokedastisitas dan uji autokorelasi. Sdangakn untuk uji hipotesa memakai uji F, uji t, dan Uji R2. Dari hasil riset ini didapatkan bahwanya ROA dan CAR tak berpengaruh signifikan pada profit sharing ratio deposit mudarabah, sementara FDR memiliki pengaruh yang signifikan pada profit sharing ratio deposit mudarabah
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2022 |