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All Journal Jurnal EMT KITA Jurnal Ilmiah Edunomika (JIE) Abdi Psikonomi Paradoks : Jurnal Ilmu Ekonomi Majapahit Journal of Islamic Finance dan Management Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Majapahit Journal of Islamic Finance dan Management Riset Akuntansi dan Keuangan Indonesia Journal of Ekonomics, Finance, and Management Studies CARONG: Jurnal Pendidikan, Sosial dan Humaniora Ekopedia: Jurnal Ilmiah Ekonomi
Nursiam
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Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Social Sciences

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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.
Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan, dan Capital Intensity Terhadap Tax Avoidance Erika Agustina Nur Anisa; Nursiam
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 7 (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.v6i7.8922

Abstract

This study aims to examine the effect of profitability, leverage, company size, and capital intensity on tax avoidance. This study uses a quantitative method. The type of data in this study is secondary data. The population in this study is property and real estate companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2021 period. The sample used was 157 data with a purposive sampling technique. The analysis technique used in this study is multiple linear regression analysis, classical assumption testing and hypothesis testing. The results of this study indicate that profitability, leverage and company size do not affect tax avoidance. Meanwhile, capital intensity affects tax avoidance.
Faktor Dana Pihak Ketiga, Tingkat Suku Bunga Kredit, dan Kredit Bermasalah dalam Menentukan Profitabilitas Bank di Bursa Efek Indonesia Vianisa Cornelia Sukoco; Nursiam
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 7 (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.v6i7.9110

Abstract

This study aims to analyze and test the effect of third-party funds, credit interest rates, and non-performing loans on the profitability of banks listed on the Indonesia Stock Exchange for the period 2021–2023. The approach used is quantitative with hypothesis testing through multiple linear regression analysis. The population in this study were all banking sector companies on the Indonesia Stock Exchange for the period 2021–2023. The independent variables of this study are Third Party Funds, Credit Interest Rates, Non-Performing Loans, while the dependent variable is Profitability. This study uses a purposive sampling method in sampling. A total of 96 companies have met the criteria as observation units. The data used are secondary data obtained through annual financial report documentation. The results of the study indicate that third-party funds, credit interest rates, and non-performing loans have a significant effect on bank profitability, with all hypotheses accepted based on a significance value <0.05. These findings indicate that these three variables have an important role in determining the level of bank profitability.
Co-Authors Adi Nugraha, Yoga Prasetya Ahmad Syihan Setiawan Andy Dwi Bayu Bawono Apriyanti, Setya Asmoro Nurhadi Panindias Banu Witono Brilindra Pandanwangi Brillian Nur Diansari Ditya Fajar Rizkizha Erika Agustina Nur Anisa Fiqriah Dinul Qoyyimah Ghiffari Naufal Fauzan Gustiana Putri Novaliza Hening Laksani Hutami, Tasyayu Kharisma Immanuel Abimanyu Ipung Kurniawan Yunianto Kenji Satriatama Krisna Adi Heryoga Kurniawan, Rendya Adi Kusumawati , Eny Kusumawati, Annisa Fitriana Laksani, Hening M. Harun Rosyid Ridlo Muhammad Abdul Aris Mujiyati Muslihah, Isnawati Nauril Ni’ma Novalia Salma Putri Nur Diansari, Brillian Ovi Itsnaini Ulynnuha Pandanwangi, Brilindra Pinnacle Ferdyamin Pravitasari, Indriati Suci Prilosadoso, Basnendar Herry Putri Linggasari Sofi Rafi Amani Muflih Rahardi Rahmad Galih Aditya Ratna Susanti Rendya Adi Kurniawan Rizky Adi Baskara Savitri, Erika Dian Sri Murwanti Sri Winarni Stefanus Jati Laksono Syahliantia Yusika Sari Vianisa Cornelia Sukoco Waluyo Yoga Aji Nugroho Yoga Prasetya Adi Nugraha Yudana Putra Difajar Zahra Titania Magenta Zana Zein Hardimanto Zulfikar