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Journal of Economic, Management, Business, Accounting Sustainability
Published by EL-EMIR INSTITUTE
ISSN : 30476003     EISSN : 30478391     DOI : https://doi.org/10.69693/joembas
Core Subject : Economy,
Economics, Econometrics & Finance
Journal of Economic, Management, Business, Accounting Sustainability (JOEMBAS) is published by the El-Emir Institute helping academics, researchers, and practitioners to disseminate their research results. Joebmas is a blind peer-reviewed journal dedicated to publishing quality research results in the fields of Economic, Management, Business, Accounting. All publications in the Joebmas Journal are open access which allows articles to be available online for free without any subscription. JOEMBAS is a national journal with e-ISSN: 3047-8391 , and is free of charge in the submission process and review process. Journal of Economic, Management, Business, Accounting publishes articles periodically four times a year, in February, May, August, November. Joembas uses Turnitin plagiarism checks, Mendeley for reference management and supported by Crossref (DOI) for identification of scientific paper.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 5 Documents
 1 
Search results for , issue "Vol. 2 No. 4 (2025): November 2025" : 5 Documents clear
Pengaruh Pendapatan Asli Daerah (PAD), Dana Alokasi Umum (DAU), Dana Alokasi Khusus (DAK) Terhadap Belanja Modal Kota Bukittinggi Chairunnisa, Chairunnisa; Manik, Rani; Azwar, M. Azurul; Andiny, Puty; Safuridar, Safuridar; Rizal, Yani
Journal of Economic, Management, Business, Accounting Sustainability Vol. 2 No. 4 (2025): November 2025
Publisher : EL-EMIR Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63477/joembas.v2i4.392

Abstract

This study aims to analyze the effect of Local Own-Source Revenue (PAD), General Allocation Fund (DAU), and Special Allocation Fund (DAK) on Capital Expenditure in Bukittinggi City. The data used in this study are secondary data obtained from the Central Statistics Agency (BPS) of Bukittinggi City, covering the observation period from 2013 to 2024. The research method employed is a quantitative approach using multiple linear regression analysis. Data processing was carried out using the EViews application to examine the relationship and influence of each independent variable on the dependent variable.The results of the study indicate that Local Own-Source Revenue has a positive and significant effect on Capital Expenditure in Bukittinggi City. In addition, the General Allocation Fund is also proven to have a positive and significant effect on Capital Expenditure. These findings suggest that the higher the PAD and DAU received by the local government, the greater the allocation of capital expenditure to support regional development. Furthermore, the Special Allocation Fund also shows a positive and significant effect on Capital Expenditure. This confirms that these three sources of regional revenue play an important role in increasing capital expenditure in Bukittinggi City.
Pengaruh Pendapatan Asli Daerah Dan Dana Alokasi Umum Terhadap Belanja Daerah Dan Pertumbuhan Ekonomi Di Provinsi Sumatera Utara Ginting, Amanda Revalina Br Ginting; Marbun, Dewi Purnama Sari Br; Andiny, Puty; Safuridar, Safuridar; Rizal, Yani
Journal of Economic, Management, Business, Accounting Sustainability Vol. 2 No. 4 (2025): November 2025
Publisher : EL-EMIR Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63477/joembas.v2i4.393

Abstract

This study aims to analyze the effect of Local Own-Source Revenue (PAD) and the General Allocation Fund (DAU) on Regional Expenditure and Economic Growth in North Sumatra Province. The study uses time series data covering the period from 2010 to 2024, obtained from the Central Statistics Agency (BPS) and the Directorate General of Fiscal Balance (DJPK). The research method employed is a quantitative approach using path analysis to identify both direct and indirect effects among the variables examined. The results show that Local Own-Source Revenue has a positive but insignificant effect on regional expenditure, while the General Allocation Fund has a positive and significant effect on regional expenditure. Furthermore, Local Own-Source Revenue and regional expenditure are proven to have a positive and significant effect on economic growth in North Sumatra Province. In contrast, the General Allocation Fund shows a negative and significant effect on economic growth. Indirectly, both PAD and DAU influence economic growth through regional expenditure as an intervening variable. These findings indicate that increasing PAD and managing DAU effectively and efficiently can strengthen regional fiscal capacity and promote sustainable economic growth in North Sumatra Province
Analisis Efektivitas Pembiayaan Murabahah dalam Meningkatkan Profitabilitas Bank Syariah di Indonesia Efrina, Lisa
Journal of Economic, Management, Business, Accounting Sustainability Vol. 2 No. 4 (2025): November 2025
Publisher : EL-EMIR Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63477/joembas.v2i4.415

Abstract

Murabahah financing is the most dominant financing instrument within Indonesia’s Islamic banking industry and plays a major role in maintaining financial stability. However, its effectiveness in supporting bank profitability requires a comprehensive review based on recent literature. This study aims to analyze the effectiveness of murabahah financing and its contribution to the profitability of Islamic banks in Indonesia by synthesizing research from the past seven years. The method used is a literature study that examines national and international journals, OJK reports, and academic documents related to murabahah mechanisms and Islamic bank financial performance. The findings show that murabahah demonstrates high effectiveness in maintaining margin stability, improving operational efficiency, strengthening productive assets, encouraging financing growth, and ensuring stable cash flows, thus contributing significantly to the profitability of Islamic banks. The study concludes that murabahah serves as a primary foundation for the sustainable financial performance of Islamic banks in Indonesia and should be continuously optimized through improved service quality, product innovation, and enhanced risk management.
Perbandingan Implementasi Produk Gadai Emas Pada Pegadaian Syariah Dan Bank Syariah: Studi Kualitatif Fenomenologis Meilany, Merry
Journal of Economic, Management, Business, Accounting Sustainability Vol. 2 No. 4 (2025): November 2025
Publisher : EL-EMIR Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63477/joembas.v2i4.417

Abstract

This study examines the implementation of gold pawn products at Islamic Pawnshops (Pegadaian Syariah) and Islamic Banks in Indonesia using a qualitative phenomenological approach. Gold pawn products are one of the short-term financing instruments widely favored by the public because they are backed by gold as an underlying asset with relatively stable value. Differences in business models, cost structures, types of contracts applied, operational mechanisms, and levels of compliance with Sharia principles between Islamic Pawnshops and Islamic Banks result in varying customer experiences. Research data were collected through in-depth interviews with customers, employees, and Sharia economics practitioners, and were supported by a review of relevant national and international journal literature. The findings indicate that, in terms of cost, gold pawn products offered by Islamic Banks are relatively cheaper than those provided by Islamic Pawnshops. However, in terms of process and service, Islamic Pawnshops have advantages in simpler administrative procedures and faster disbursement times. These differences influence customer perceptions of service convenience, cost transparency, and Sharia compliance. This study provides important implications for improving service quality, refining internal regulations, and strengthening the application of Sharia principles in the development of gold pawn products within Islamic financial institutions.
Penerapan Good Corporate Governance Dalam Peningkatan Kinerja Bank Syariah Di Indonesia Irmawanti, Irmawanti; Winario, Mohd
Journal of Economic, Management, Business, Accounting Sustainability Vol. 2 No. 4 (2025): November 2025
Publisher : EL-EMIR Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63477/joembas.v2i4.430

Abstract

This study aims to analyze the implementation of Good Corporate Governance (GCG) in improving the performance of Islamic banks in Indonesia. GCG is regarded as an essential element in maintaining the sustainability of Islamic banking by applying the principles of transparency, accountability, responsibility, independence, and fairness in accordance with Sharia values. The research method employed is a qualitative approach using a literature review and descriptive analysis of annual reports, GCG reports, and regulations related to Islamic banking in Indonesia. The data are systematically analyzed to identify the relationship between GCG implementation and the performance of Islamic banks, both in financial and non-financial aspects. The results indicate that consistent and effective implementation of GCG can enhance the performance of Islamic banks through strengthening internal control systems, improving the quality of managerial decision-making, and increasing the trust of customers and stakeholders. In addition, the role of the Sharia Supervisory Board is proven to be significant in ensuring compliance with Sharia principles and supporting institutional performance. This study concludes that GCG is a strategic factor in promoting the sustainable performance and competitiveness of Islamic banks in Indonesia.

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