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ERSI SISDIANTO
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UNIVERSITAS ISLAM NEGERI RADEN INTAN LAMPUNG Jl. Endro Suratmin No.1 Sukarame Bandar Lampung Telp. (0721) 703260, Kode pos: 35131
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Al-Mal:Jurnal Akuntansi dan Keuangan Islam
Published by Universitas Islam Negeri Raden Intan Lampung
ISSN : 2715954X     EISSN : 27159477     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
AL-MAL= Is Journal Accounting and Islamic Finance, The journal focused on primary studies at , Islamic finance, Islamic accounting, halal markets,tax, capital market, corporate social responsibility,accounting zakat, and islamic capital market has initiated the development of global economic advantages. Islamic based economics could not be seen as independent variable standing on side-by-side with conventional economic system. Al-Mal Journal Accounting and Islamic Finance is dedicated to provide an intellectual space of scholarly discussion how the Islamic economics able to create the new global formation of Islamic economics, business and similar issues.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 74 Documents
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Analysis Effect Regional Sustainability Economic Growth and Open Unemployment Rate on Poverty Severity in the Perspective Islamic Economics Etika, Citra
Al-Mal: Jurnal Akuntansi dan Keuangan Islam Vol. 6 No. 1 (2025): Juni 2025
Publisher : Universitas Islam Negeri Raden Intan Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24042/fe419m36

Abstract

Poverty is a very complex problem. Poverty in the island of Sumatra from 2018-2022 tends to fluctuate. This study aims to determine and analyse the effect of regional sustainability economic growth and the open unemployment rate on poverty severity in 10 provinces in the island of Sumatra in 2018-2022 partially and simultaneously as well as its review in the perspective of Islamic economics. This research is a descriptive quantitative research. The type of data used is secondary data obtained from the Central Bureau of Statistics with a cross section of 10 provinces on the island of Sumatra and a time series for 5 years. The data analysis used is panel data with a random effect model and the tool used to process the data is Eviews 10. The results of this study partially the regional sustainability economic growth variable has a positive and insignificant effect on the severity of poverty in 10 provinces on the island of Sumatra and open unemployment has a positive and significant effect on the severity of poverty in 10 provinces on the island of Sumatra. Simultaneously, the variables of regional sustainability economic growth and open unemployment rate have a significant effect on the severity of poverty in 10 provinces in Sumatra. The inability to fulfil what is not needed is not poverty. Islamic human resources are where the human being himself has a strong faith willing to try and work hard to meet the needs of life to reduce the severity of poverty.
Driving MSME Competitiveness in Kediri through Innovation, Digital Marketing, and Standardized Financial Reporting De Fara, Florenchia Della; Andy Chandra Pramana; Gandung Satriyono
Al-Mal: Jurnal Akuntansi dan Keuangan Islam Vol. 6 No. 1 (2025): Juni 2025
Publisher : Universitas Islam Negeri Raden Intan Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24042/vvcqwg71

Abstract

This study aims to analyze the influence of product innovation, digital marketing strategies, and the quality of financial reporting based on SAK EMKM on the competitiveness of MSMEs in Kediri City. Using a quantitative approach with explanatory research design, data were collected through questionnaires from MSME actors. The results of the analysis show that product innovation, digital marketing strategies, and the quality of financial reporting do not have a significant individual effect on the competitiveness of MSMEs. These findings indicate that the relationship between these three variables and competitiveness is more complex than a simple direct influence. The insignificant results suggest that for MSMEs in Kediri City, these factors may function as basic capabilities that require complementary strategies such as effective commercialization, advanced digital engagement, and a supportive financial ecosystem to be effectively translated into competitive advantage. This study emphasizes the need for an integrated approach in MSME development, where innovation, digitalization, and financial formalization are synergized within a comprehensive support framework. The findings provide important implications for MSME actors, policymakers, and supporting institutions in designing more effective interventions to improve the competitiveness of local MSMEs.
Literature Review: The Role of Sustainability Reporting, Good Corporate Governance, and Profitability in Increasing Company Value Maya Oktaviani; Titik Inayati
Al-Mal: Jurnal Akuntansi dan Keuangan Islam Vol. 6 No. 1 (2025): Juni 2025
Publisher : Universitas Islam Negeri Raden Intan Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24042/mjwxyn70

Abstract

This study aims to examine the role of Sustainability Reporting, Good Corporate Governance (GCG), and Profitability in increasing company value. Through a Systematic Literature Review (SLR) of 11 articles published between 2019 and 2024, the results show that Sustainability Reporting and GCG have a positive effect on company value, with Profitability as a moderating variable that strengthens this relationship. The implementation of transparent ESG and good governance increases investor confidence, reduces information asymmetry, and encourages financial performance. The challenges faced include inconsistencies in reporting standards, weak supervision, and conflicts between short-term profit targets and long-term sustainability. This study produced a conceptual model that integrates SR, GCG, and profitability as strategies in creating sustainable company value.
Effect Digitalization Of The Tax Administration System And Literacy On Employees Annual E-Spt Reporting Arafat, Yasir; Sopian, Sopian; Santoso, Aditya
Al-Mal: Jurnal Akuntansi dan Keuangan Islam Vol. 6 No. 1 (2025): Juni 2025
Publisher : Universitas Islam Negeri Raden Intan Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24042/x78dqd08

Abstract

This study analyzes the effect of digitalization of the tax administration system and tax literacy on employees' annual e-SPT reporting at PT. Daiki Aluminium Industry Indonesia. Using a quantitative associative approach, the research collected data from 80 employees who are individual taxpayers through questionnaires. The data were analyzed using multiple linear regression. The results indicate that both digitalization of the tax administration system and tax literacy have a positive and significant effect on annual e-SPT reporting, both partially and simultaneously. These findings highlight the importance of training and disseminating information about digital tax systems to improve tax compliance. The study also identifies challenges such as technical issues and gaps in understanding, emphasizing the need for enhanced support and education for taxpayers.

Page 8 of 8 | Total Record : 74

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