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Pengaruh Pendapatan Asli Daerah, Dana Alokasi Umum, dan Dana Alokasi Khusus terhadap Belanja Modal di Jawa Tengah (2020-2023) Novalia Salma Putri; Nursiam
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 4 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i4.7542

Abstract

This study aims to determine and analyze the effect of Regional Original Income (PAD), General Allocation Fund (DAU), and Special Allocation Fund (DAK) on Capital Expenditure in Regencies/Cities in Central Java Province during the 2020-2023 period. A descriptive quantitative approach with purposive sampling technique was used in this study, resulting in 35 samples obtained 140 data. Data were obtained from official government sources djpk.kemenkeu and analyzed using multiple linear regression, with classical assumption test to ensure model reliability. The results showed that PAD has a positive effect on capital expenditure, indicating that the higher the regional income, the greater the allocation of capital expenditure. Likewise, DAK has a positive impact, indicating that special funds allocated to certain sectors contribute to increasing capital expenditure. However, DAU does not have a significant effect on Capital Expenditure, indicating that general allocation funds do not directly encourage capital expenditure allocation.
Pengaruh Profitabilitas, Likuiditas, Leverage dan Ukuran Perusahaan Terhadap Nilai Perusahaan Gustiana Putri Novaliza; Nursiam
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 5 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i5.7743

Abstract

This study aims to analyze the effect of profitability, liquidity, leverage and company size on company value. The object of this research is food and beverage sector companies listed on the IDX in 2019-2023. This research used a quantitative approach. The sampling method used was purposive sampling and 25 companies were obtained so that there were 104 samples in accordance with the criteria. The data used is secondary data obtained from the company's annual report. The data analysis method used multiple linear regression analysis. The research results show that profitability and liquidity have an effect on company value, while leverage and company size have no effect on company value.
Pengaruh Pengalaman Kerja, Kompetensi Dan Moralitas Individu Terhadap Pencegahan Fraud Dalam Pengelolaan Dana Desa (Studi Empiris Di Desa Kecamatan Kartasura, Sukoharjo) Yudana Putra Difajar; Nursiam
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 5 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i5.7917

Abstract

This study aims to empirically prove the influence of work experience, competence, and individual morality on fraud prevention in village fund management. The approach used is quantitative with associative methods. The population in this study were village government officials in Kartasura District, with sampling using purposive random sampling techniques based on criteria such as position, minimum education of high school/vocational school, and minimum work experience of one year. Data collection was carried out through questionnaires that had been tested for validity and reliability. Classical assumption tests such as normality, multicollinearity, and heteroscedasticity were carried out to ensure the feasibility of the multiple regression model. The results of the analysis showed that work experience, competence, and individual morality had a significant effect on fraud prevention in village fund management. This finding emphasizes the importance of improving the quality of human resources in order to strengthen accountable and transparent village financial governance.