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Journal : El-Mal: Jurnal Kajian Ekonomi

Pengaruh Profitabilitas, Biaya Operasional dan Manajemen Laba Terhadap Pajak Penghasilan pada Perusahaan Manufaktur Made Susilawati; Muhammad Prasha Risfi Silitonga; Nurmahadi; Musran Munizu; Asri Ady Bakri
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 9 (2024): 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.v5i9.5017

Abstract

This study aims to determine the effect of profitability, operating costs, and earnings management on income tax in manufacturing companies. The type of data used in this study is secondary data derived from the financial statements of manufacturing companies listed on the Indonesia Stock Exchange. The sampling method used in this study is the purposive sampling method with a total of 156 observation data. The analysis method used in this study is multiple linear regression analysis with SPSS version 25 analysis tools. The results of this study indicate that profitability has a positive and significant effect on tax income. Operating costs have a positive and significant effect on income tax. While earnings management does not have a significant effect on tax income.
Pengaruh Literasi Keuangan, Sikap dan Kepribadian Terhadap Perilaku Keuangan UMKM Fachrurazi; Sutama Wisnu Dyatmika; Endi Rustendi; Made Susilawati; Musran Munizu
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 10 (2024): 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.v5i10.5408

Abstract

Micro, Small and Medium Enterprises (MSMEs) are an important part of the country and regions in increasing economic growth and reducing poverty. For countries with low per capita income, MSMEs are one of the indicators of successful development. Therefore, the government continues to strive so that MSMEs can continue to grow and develop. This study aims to determine the effect of financial literacy, financial attitudes, and personality on the financial behavior of MSMEs. This study is included in causal associative research. The respondents of this study were 96 wholesale and retail MSMEs. The primary data collection technique used a questionnaire instrument. Validity and reliability tests were carried out on the research data. The prerequisite analysis tests carried out included linearity tests, multicollinearity tests, and heteroscedasticity tests. The data analysis method in this study used multiple linear regression. The results of this study indicate that financial literacy, financial attitudes, and personality have a positive and significant effect on the financial behavior of MSMEs.
Pengaruh Laba Akuntansi, Komponen Arus Kas dan Dividend Yield Terhadap Return Saham Abdillah Arif Nasution; Endi Rustendi; Julie Theresya Pelamonia; Made Susilawati; Musran Munizu
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 10 (2024): 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.v5i10.5450

Abstract

This study aims to analyze and determine the Effect of Accounting Profit, Cash Flow Components, and Dividend Yield on Stock Returns. The research method used in this study is a descriptive statistical method. With verification testing using multiple regression (multiple regression). The data used is secondary data, namely the annual report of the company that was used as a sample in the study. The research sample was 12 companies listed on the Indonesia Stock Exchange in 2020-2023 which were taken using the purposive sampling method. The results of this study indicate that Accounting Profit, Operating Cash Flow, Investment Cash Flow, Funding Cash Flow, and Dividend Yield have a positive and significant effect on Stock Returns.
Analisis Penilaian Kesehatan Pada Bank Umum di Indonesia Hugo Prasetyo Winotoatmojo; Muhamad Risal Tawil; Diana Anggraini Kusumawati; Made Susilawati; Hartono
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 3 (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.v6i3.7490

Abstract

                The purpose of this study is to analyze and determine the health assessment of commercial banks in Indonesia. This study uses a qualitative approach with a literature study research design. This study uses a literature review type of various sources of reading articles, books, journals, and publications related to the health assessment of commercial banks, the legal basis of commercial banks, and RGEC. The findings in this study are that the health assessment of commercial banks is based on the Financial Services Authority Regulation (POJK) Number 4 / PJOK.03 / 2016 concerning the Health Assessment of Commercial Banks. Then the method used in the health assessment of commercial banks is the Risk-Based Bank Rating (RBBR) method, which includes Risk Profile, Good Corporate Governance, Earnings, and Capital (RGEC). The health assessment of commercial banks can also be classified into four levels of health, including PK-1 (Healthy / Very good), PK-2 (Quite Healthy / Good), PK-3 (Less Healthy), PK-4 (Unhealthy).
Co-Authors AA Sudharmawan, AA Abdillah Arif Nasution Ade Widyaningsih Adelia Yuniarti Adinda Audy Sita Mayzandy Agung Wijanarko, Agung Ahmad Mumtaz Tauba Ahmad, Zuhad ALEXANDER JOSEPH RIADI Andini Ni Kadek ANNA FITRIANI Anresangsya Pria Satvika Antesty, Sella Arnes Yuli Vandika Asmara Santhi, Ni Kadek Wulanda Asri Ady Bakri As’ady, Mustofa Bagus Hari Sugiharto Bakkara, Bonica Nisra Br Barus, Eka Valencia Cahyono, Ari Nugroho Chandra, Johnny Chrisna Anzella Jacob Citra Annisa Rahmania DAIMATUL KHOIRIYAH Dani Prasetyo, Dani Deri Apriadi DESAK AYU WIRI ASTITI Desak Putu Eka Nilakusmawati DEWA AYU DWI ASTUTI Dewa, Saroja Sari Diana Anggraini Kusumawati Diana Diana Diva, Made Tresia Pramasta Duffin DWI LARAS RIYANTINI Eddy Silamat, Eddy EKA N. KENCANA Eko Nur Hermansyah Endi Rustendi EVI NOVIYANTARI FATIMAH Fachrurazi Fadil Mas’ud Fatmasari, Ria Kristia Febriyanti, Ni Wayan Atik FELINA CHANTIKA PUTRI G. K. GANDHIADI G. K. GANDHIADI G.K. GANDHIADI GUSTI AYU RATIH ASTARI Handrianus Akoit Hartono Hartono Hellena Hendarta Hendarta, Hellena Hiras Pasaribu Hugo Prasetyo Winotoatmojo I Gusti Ayu Made Srinadi I GUSTI AYU MADE VALENTINA DEWI I GUSTI NGURAH SENTANA PUTRA I KOMANG GDE SUKARSA I PUTU ARISTA YASA I Putu Eka Nila Kencana I Putu Winada Gautama I WAYAN RIAN PRATAMA I WAYAN SUMARJAYA I Wayan Sumarjaya I.G.A. DIAH SULASIH IDA AYU SRI PADMINI Ika Fitrianita IMAMUDDIN KAMIL INA AZIZAH KADRI IRA INDRIYANTI IYOS ALFRANTA SURBAKTI Jamaluddin Majid Johannes P Kumagaya Judijanto, Loso Juliani Tandi Tumbiri JULIE THERESYA PELAMONIA KADEK YUSA MAHENDRA Karol Octrisdey Kartika Sari Kastini, Ni Wayan Ketut Jayanegara Kharisma Dewi, Ni Putu Dian KOMANG CANDRA IVAN KOMANG KOKOM SUCAHYATI DEWI P Kosasih, Eva Kundori Kusiyah Lesmana, Tera LUH GEDE UDAYANI LUH PUTU IDA HARINI LUH PUTU SAFITRI PRATIWI Luluk Sarifah M ARRIE KUNILASARI ELYNA Made Ayu Asri Oktarini Putri MADE AYU DWI OCTAVANNY MADE NARYMURTI WIDYASTUTI Masnoni, Masnoni Ma’mun, Akhmad Haqiqi Meilandri, Detti Meliance Bria Melkianus Ratu MILATUS SHOLIKHA Miltiades Dewifortuna Pulo MIRA AYU NOVITA SARI MODANA LOLITA Muhamad Risal Tawil Muhammad Prasha Risfi Silitonga Musran Munizu Nadiya Yunan Naswan Hadilia Neneng Widayati Nggandung, Yeheskial NI KADEK AYU PUJI ASTUTI NI KADEK DWI ARISYA AFRILIANTI NI KADEK ENDAH YANITA UTARI Ni Ketut Tari Tastrawati Ni Komang Jeni Frika Yanti NI LUH GEDE WIDIADNYANI NI LUH PUTU RATNA KUMALASARI Ni Luh Putu Suciptawati NI LUH WIWIN YUNIARTI NI MADE ARY DHARMA WIDYA ASTUTI Ni Made Deviani Prisilia NI MADE PUSPASARI NI MADE SRI KUSUMAWARDHANI NI MADE SRI SUGIANTARI NI MADE SUKMA PERTIWI NI MADE SURYA JAYANTI NI NENGAH RIKA PUSPITA NI NYOMAN UTAMI DEWI Ni Nyoman Widiasih NI PUTU IIN VINNY DAYANTI NI PUTU NADYA AGUSVIANI NI PUTU PREMA DEWANTI NI WAYAN ARI SUNDARI NI WAYAN DIAH SIHMAWATI NI WAYAN WIDYA EKARANI NI WAYAN YUNI CAHYANI Nilakusmawati, DPE ningrum, dedah - Ningrum, Endah Prawesti Nurhanimah Nurmahadi Nurul Ilma Nurul Iman, Nurul Nyoman Wendri Octavanny, Made Ayu Dwi PALUPI PURNAMA SARI Pardede, Mahadi Parlindungan Dongoran PRISCELLA PURBA PUTRI DAMEYANTI Putu Edi Dimas Saputra PUTU OKA SURYA ARSANA Putu Rama Hari Bagaskara P. Retnawati Siregar Rinovian Rais Rudy Irwansyah Sahri, Yulian Santoso, FahrulImam Sari Purnamayanti, Ni Gusti Ayu Kadek Selan, Dwi Dersmi Siti Aisyah Hanim, Siti Aisyah Siti Hawa SITTI HAJAR Srinadi, I Gusti Ayu Srinadi, IGAM Suciptawati, NLP Sutama Wisnu Dyatmika Syunikitta, Mirwanti Thalib, Najdah Tita Safitriawati Tubagus, Munir Ulfatun Farika Novitasari Usmany, Paul Utami, Eva Yuniarti Veronika Nitsae Wagiyo Widianti, Nyoman Widyatmike Gede Mulawarman Yasir Maulana, Yasir ZAKIAH NURLAILA Zein Ghozali