Garuda - Garba Rujukan Digital

Pengaruh Islamicity Performance Index Terkait Nilai Perusahaan dengan Konsep Maqashid As-Syariah illah, Muhamad Atho’; Sundari, Sri; Boedoyo, M. Sidik; Sianipar, Leo
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 3 (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.v5i3.779

The Islamicity Performance Index is a performance measurement tool that is able to reveal the materialistic and spiritual values that exist in sharia companies. Performance measurement using the Islamicity Performance Index is only based on information available in the annual financial reports. This index refers to Profit Sharing Ratio, Zakat Performance Ratio, Equitable Ratio, Director Employess Welfare Ratio, Islamic investment vs non-Islamic investment, Islamic income vs non-Islamic income and AAOFI index. The results of this study indicate that Islamic financial performance (Islamicity Performance Index) is able to significantly and positively influence company value as measured using the concept of Maqashid as-Syariah. So that if the Islamic financial performance (Islamicity Performance Index) in the ranking is considered UNSATISFACTORY, it will have an impact on company value in the Maqashid as-Syariah concept which also tends to get a bad rating in the eyes of investors. And vice versa, if the rating is considered SATISFACTORY, then the value of the company will tend to get a good assessment and added value in the eyes of investors. Firm size is able to negatively moderate (weaken) the relationship of the Islamicity Performance Index to firm value in Islamic Commercial Bank companies. The results that occurred in this study could also be caused by macroeconomic factors that greatly affect the performance of Islamic banking in Indonesia with an increase in inflation which has a negative impact on Islamic banking financial performance (ROA). Keywords: Islamicity Performance Index; syariah companies; Maqashid as-Syariah

Analisis Dampak Lingkungan dan Keekonomian Pembangkit Listrik Tenaga Co-firing Biomassa dan Baru bara sebagai Upaya Bauran Energi Terbarukan Palupi, Dhiyanti Nawang; Sundari, Sri; Syahtaria, M. Ikhwan; Sianipar, Leo
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 3 (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.v5i3.781

Steam power plants are the largest contributor to carbon emissions in Indonesia. Utilizing biomass fuel through co-firing technology is one way to reduce carbon dioxide emissions. As part of an effort to increase the use of renewable energy, this study will assess the economic and environmental effects of co-firing biomass and coal power plants. This study uses a descriptive method of analysis of literature studies. The research results show that the continuous use of coal can lead to extinction. According to the data, the energy potential of biomass reaches 32.6 GW, with a new utilization of 1,895.7 MW, or around 5.8%. It takes more than 9 million tons of biomass every year to support the application of co-firing technology in 52 steam power plants in Indonesia. Various sources of biomass have the potential to support the application of co-firing technology. To achieve the target of 23 percent of the new renewable energy mix in 2025, the supply of biomass is very helpful. In addition to being able to increase its contribution to the renewable energy mix, the application of co-firing can also help the growth of the people's economy or circular economy. Keywords: Coal, Biomass, Co-firing, Economy, Environment

Analisis Kritis Anggaran Pertahanan: Studi Literatur Tentang Metode Pengelolaan dan Evaluasi Sianipar, Leo; Saputro, Guntur Eko; Sundari, Sri
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 4 (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.v5i4.814

Defense budget is an essential component in a country's defense strategy. The selection of effective methods in managing and evaluating defense budgets can have a significant impact on national defense capabilities. Therefore, this study aims to critically analyze the methods of managing and evaluating defense budgets through relevant literature studies. The method used in this research is literature review, involving the collection and analysis of journals, books, government reports, and other relevant publications. This research involves an in-depth examination of the methods of managing and evaluating defense budgets that have been implemented by countries across the globe. The analysis results indicate that there is significant variation in the approaches to managing and evaluating defense budgets in different countries. Commonly used methods include top-down and bottom-up approaches, cost-benefit analysis, risk analysis, and strategic planning techniques. Furthermore, this research also identifies the challenges faced by countries in managing and evaluating defense budgets, such as political complexity, strategic uncertainty, and resource limitations. This study provides valuable insights into the methods that can be applied in managing and evaluating defense budgets. In the context of national defense planning, a profound understanding of these various methods can assist countries in optimizing their resource allocation, enhancing the efficiency and effectiveness of defense budget management, and strengthening national defense capabilities. Keywords: Defense Budget, Budget Management, Budget Evaluation, Defense Strategy, National Defense Planning.

Pajak Karbon sebagai Instrumen Kebijakan untuk Mendorong Transisi Energi dan Pertumbuhan Ekonomi yang Berkelanjutan Soekarno, Galih Rakasiwi; Sundari, Sri; Boedoyo, M. Sidik; Sianipar, Leo
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 4 (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.v5i4.870

Energy transition and sustainable economic growth have become global priorities in addressing climate change. Carbon taxation has been recognized as one of the effective policy instruments in reducing carbon emissions and promoting the use of clean energy sources. However, the implementation and impact of carbon taxation are still subject to debate, particularly in the context of economic growth. Therefore, this research aims to investigate the role of carbon taxation in energy transition and economic growth, as well as identifying the associated benefits and challenges. The concept of carbon taxation and its impact on energy transformation are the main focus of this study. Within the concept of carbon taxation, the appropriate tax rate and effective design are crucial keys. Carbon taxation can provide economic incentives to reduce carbon emissions and encourage the use of clean energy sources. However, its implementation faces challenges such as uneven social impacts and international coordination. Case studies of countries adopting carbon taxation are also conducted to illustrate the real-life experiences and impacts of this policy. Carbon taxation has great potential in driving energy transition and sustainable economic growth. Through carbon emission reduction, increased utilization of clean energy, technological innovation, and revenue for investment, carbon taxation can bring significant benefits. However, challenges in implementation and international coordination need to be overcome. Inclusive supportive policies, proper tax design, and strong international cooperation are some recommendations to optimize the benefits of carbon taxation. Keywords: carbon taxation, energy transition, economic growth, carbon emissions, clean energy sources.

Analisis Biaya Ekonomi Serta Dampak Lingkungan Penggunaan Gasoline dan Biofuel Sebagai Bahan Bakar Transportasi Dinanti, Prisila; Sundari, Sri; Laksmono, Rudy; Ramadhan, Try Ridho; Sianipar, Leo
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 4 (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.v5i4.871

Global warming is not the newest issue we are facing. Until now, the issue of global warming is still a topic of discussion among world-class researchers. Global warming is the increase in the earth's temperature or the average temperature of the atmosphere, sea and earth's land that we are experiencing today. The amount of carbon obtained at this time is the result of industrial, transportation, household and commercial activities in the use of energy consumption. In order to suppress rising temperatures, the government has made the decision to continue its commitment to reducing greenhouse gas emissions by taking a number of strategic steps in the management of the energy, transportation and energy sectors. The government's strategy in the transportation sector is to transition oil-fueled vehicles into electric motorized vehicles. The strategic step to reduce fossil energy consumption is to increase the production of environmentally friendly energy such as bioethanol. However, mixing bioethanol as an environmentally friendly alternative fuel faces problems. Related to the obstacles that become obstacles due to the relatively high cost of bioethanol production, resistance from local entrepreneurs, and limited supply. This writing is by applying the Literature Review method. Literature review contains descriptions of theories, findings and other research materials derived from reference materials as the basis for research activities. In terms of economic and environmental aspects, the use of bioethanol in vehicle fuel can be an alternative solution that must be continuously developed and produced. Keywords: Biofuels, Economic Costs, Gasoline, GHG Emissions, Environment.

Pemanfaatan Panel Surya untuk Usaha Indekos guna Menambah Nilai Ekonomi yang Ramah Lingkungan Kurniawan, T. Agung; Sundari, Sri; Kuntjoro, Yanif; Dinanti, Prisila; Sianipar, Leo
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 4 (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.v5i4.913

Energy needs are increasing every year, on the other hand energy stocks from fossil materials will be depleted if they continue to be used, because energy from fossil sources cannot be renewed. Therefore, today we must utilize energy from new renewable energy sources because it can be renewed and environmentally friendly. Solar energy cannot be directly used and must be converted first into electrical energy. To convert in the form of electrical energy the components needed to convert solar energy into electrical energy are called solar cells. With the need for sufficiently large electrical energy, private homes should have switched and must take advantage of the existing potential of solar energy to be converted into electrical energy in meeting the electricity needs needed daily. This research focuses on descriptive research. By using a quantitative descriptive method, it is expected to produce research results that are truly in accordance with field conditions. The results of the calculations that can be concluded are that the investment costs are only around 4.3 years with an average use of panels that can reach a period of 25 years, and the power generated in 1 year is 18,885 kWh. Then the revenue generated from PLTS is IDR 38,525,400. Keywords: Cost, Economy, Energy, Solar Panels.

Analisis Implementasi Hankamrata di Indonesia ditinjau dari Aspek Anggaran Pertahanan Negara Evantino, Karolus; Sundari, Sri; Almubaroq, Hikmat Zakky; Sianipar, Leo
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 4 (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.v5i4.939

Defense and security are the main elements of the sustainability of a sovereign state with a variety of strategies that will be applied in accordance with national and even international dynamics. In formulating defense and security policies, national vigilance becomes a reference for various threats that go back and forth. Indonesia, which adheres to the Universal People's Defense and Security System (SISHANKAMRATA), has developed short and long-term defense strategies with efforts to optimize defense resources both in terms of infrastructure and technological and management adjustments. One of the main elements in developing potential defense resources is the source of funds or budget. In allocating the defense budget, the main concern is the creation, maintenance and equipping of the armed forces. The purpose of writing this article focuses on the concept and implementation of the Universal People's Defense System (SISHANKAMRATA) in terms of state defense budget management. The research method used is a literature study. The results of the literature study show that it is important for the government to make defense force development plans through sufficient and balanced budget allocations to create reliable defense capabilities. The program must be implemented in a transparent and accountable manner so that the available budget can be utilized as efficiently as possible for a utilization of the importance of a concept of defending the Unitary State of the Republic of Indonesia. Keywords: Defense, Sishankamrata, Defense Budget, Hankamrata.

Pengaruh Islamicity Performance Index Terkait Nilai Perusahaan dengan Konsep Maqashid As-Syariah illah, Muhamad Atho’; Sundari, Sri; Boedoyo, M. Sidik; Sianipar, Leo
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 3 (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.v5i3.779

The Islamicity Performance Index is a performance measurement tool that is able to reveal the materialistic and spiritual values that exist in sharia companies. Performance measurement using the Islamicity Performance Index is only based on information available in the annual financial reports. This index refers to Profit Sharing Ratio, Zakat Performance Ratio, Equitable Ratio, Director Employess Welfare Ratio, Islamic investment vs non-Islamic investment, Islamic income vs non-Islamic income and AAOFI index. The results of this study indicate that Islamic financial performance (Islamicity Performance Index) is able to significantly and positively influence company value as measured using the concept of Maqashid as-Syariah. So that if the Islamic financial performance (Islamicity Performance Index) in the ranking is considered UNSATISFACTORY, it will have an impact on company value in the Maqashid as-Syariah concept which also tends to get a bad rating in the eyes of investors. And vice versa, if the rating is considered SATISFACTORY, then the value of the company will tend to get a good assessment and added value in the eyes of investors. Firm size is able to negatively moderate (weaken) the relationship of the Islamicity Performance Index to firm value in Islamic Commercial Bank companies. The results that occurred in this study could also be caused by macroeconomic factors that greatly affect the performance of Islamic banking in Indonesia with an increase in inflation which has a negative impact on Islamic banking financial performance (ROA). Keywords: Islamicity Performance Index; syariah companies; Maqashid as-Syariah

Analisis Dampak Lingkungan dan Keekonomian Pembangkit Listrik Tenaga Co-firing Biomassa dan Baru bara sebagai Upaya Bauran Energi Terbarukan Palupi, Dhiyanti Nawang; Sundari, Sri; Syahtaria, M. Ikhwan; Sianipar, Leo
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 3 (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.v5i3.781

Steam power plants are the largest contributor to carbon emissions in Indonesia. Utilizing biomass fuel through co-firing technology is one way to reduce carbon dioxide emissions. As part of an effort to increase the use of renewable energy, this study will assess the economic and environmental effects of co-firing biomass and coal power plants. This study uses a descriptive method of analysis of literature studies. The research results show that the continuous use of coal can lead to extinction. According to the data, the energy potential of biomass reaches 32.6 GW, with a new utilization of 1,895.7 MW, or around 5.8%. It takes more than 9 million tons of biomass every year to support the application of co-firing technology in 52 steam power plants in Indonesia. Various sources of biomass have the potential to support the application of co-firing technology. To achieve the target of 23 percent of the new renewable energy mix in 2025, the supply of biomass is very helpful. In addition to being able to increase its contribution to the renewable energy mix, the application of co-firing can also help the growth of the people's economy or circular economy. Keywords: Coal, Biomass, Co-firing, Economy, Environment

Analisis Kritis Anggaran Pertahanan: Studi Literatur Tentang Metode Pengelolaan dan Evaluasi Sianipar, Leo; Saputro, Guntur Eko; Sundari, Sri
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 4 (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.v5i4.814

Defense budget is an essential component in a country's defense strategy. The selection of effective methods in managing and evaluating defense budgets can have a significant impact on national defense capabilities. Therefore, this study aims to critically analyze the methods of managing and evaluating defense budgets through relevant literature studies. The method used in this research is literature review, involving the collection and analysis of journals, books, government reports, and other relevant publications. This research involves an in-depth examination of the methods of managing and evaluating defense budgets that have been implemented by countries across the globe. The analysis results indicate that there is significant variation in the approaches to managing and evaluating defense budgets in different countries. Commonly used methods include top-down and bottom-up approaches, cost-benefit analysis, risk analysis, and strategic planning techniques. Furthermore, this research also identifies the challenges faced by countries in managing and evaluating defense budgets, such as political complexity, strategic uncertainty, and resource limitations. This study provides valuable insights into the methods that can be applied in managing and evaluating defense budgets. In the context of national defense planning, a profound understanding of these various methods can assist countries in optimizing their resource allocation, enhancing the efficiency and effectiveness of defense budget management, and strengthening national defense capabilities. Keywords: Defense Budget, Budget Management, Budget Evaluation, Defense Strategy, National Defense Planning.

Title

Found 14 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 14 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 14 Documents
Search