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Dhita Febyanti
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Journal of Ekonomics, Finance, and Management Studies
Published by Universitas Muhammadiyah Gresik
ISSN : 26202956     EISSN : 27470490     DOI : https://doi.org/10.47467/elmal.v5i12
Core Subject : Religion, Economy,
Religion Economics, Econometrics & Finance
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam mempublikasi hasil riset dan kajian terkini bidang ekonomi, keuangan, manajemen dan bisnis Islam. Mulai 2011, jurnal ini terbit tiga kali setahun setiap Maret, Juli dan November. Jurnal ini dikelola oleh Pusat Riset dan Kajian Strategis (PRKS) Masyarakat Ekonomi Syariah (MES) Bogor Raya bekerjasama dengan Institut Agama Islam Nasional (IAI-N) Laa Roiba Bogor, Institut Agama Islam (IAI) Sahid Bogor dan Institut Umum Quro Al-Islami (IUQI) Bogor. P-ISSN 2620-2956 E-ISSN 2747-0490.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 1,633 Documents
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Pengaruh Budaya Organisasi dan Lingkungan Kerja Fisik Terhadap Kepuasan Guru Di SMPN 3 Cimahi Raden Annisa Thalia Destianta; Khaerul Rizal Abdurahman
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.v6i3.6977

Abstract

Teacher satisfaction plays a major role in the development and education of students, including at SMPN 3 Cimahi. Students are more likely to be motivated to learn when their teachers are happy with their work because they tend to have more appropriate relationships with them. According to some experts, a positive workplace culture and physical surroundings can help people feel satisfied with their jobs. However, according to field observations, a number of teachers at SMPN 3 have not fully implemented the values ​​set, and there are still learning facilities that are less supportive. This study aims to analyze the extent to which organizational culture and physical work environment conditions affect the level of teacher job satisfaction at SMPN 3 Cimahi. By including all 52 teachers as respondents, this research employs a quantitative methodology. Questionnaires, observations, and interviews were used to gather data. Multiple regression analysis techniques processed with SPSS software accepted the quantitative descriptive and quantitative associative methods used in the data analysis process. The results of this investigation prove that organizational culture and work environment individually and together have a positive impact on teacher job satisfaction. This indicates that the consistent application of organizational cultural values, coupled with the existence of a conducive work environment, can significantly increase teacher satisfaction in carrying out their duties.
Evaluasi Penggunaan Sistem Informasi Aplikasi Pencatatan Informasi Keuangan (SIAPIK) dalam Pencatatan Laporan Keuangan Bagi UMKM di Kota Balikpapan Nadhifa Alinza Lukyana; Miswaty; Yanzil Azizil Yudaruddin
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.v6i3.6980

Abstract

This study aims to identify the obstacles faced by MSME actors and their perceptions of the SIAPIK application. The method used is descriptive with a qualitative approach in the form of a case study, which aims to provide a comprehensive and in-depth description of the conditions or phenomena at hand. This research also conducted several data collection techniques such as observation, interviews, and documentation. Data analysis is carried out in 4 (four) stages, namely, data collection, data reduction, data presentation, and conclusion drawing. Based on the result of the study, it shows that the SIAPIK application provides convenience in preparing detailed financial reports. However, there are 6 (six) obstacles faced by several MSME actors, namely the SIAPIK application does not accommodate tax calculations, the SIAPIK applications is not integrated with online sales, the SIAPIK application in the process of entering raw material data, the SIAPIK application does not support sales order-based sales recording, lack of user understanding of the SIAPIK application, and user experience with the SIAPIK application which often occurs server down. By identifying these obstacles, this research provides recommendations for solutions to help MSME actors overcome these obstacles and become input for Bank Indonesia in developing the SIAPIK application in the future.
Pengaruh Budaya Organisasi, Gaya Kepemimpinan, Lingkungan Kerja, dan Motivasi Terhadap Kinerja Auditor Internal dalam Mencegah Kecurangan: Studi Kasus Pemerintahan Kota Balikpapan Wianda Faza Imelba; Hairul Anam; Yanzil Azizil Yudaruddin
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.v6i3.6981

Abstract

This study aims to determine the effect of organizational culture, leadership style, work environment, and motivation on the performance of internal auditors at the Inspectorate of Balikpapan City in preventing fraud. Sampling technique in this research uses census method where all population members are used as respondents as many as 31 employees. Data analysis technique used in this research is validity test, reliability test, and hypothesis test using SmartPLS 3.0 application. The result of this research shows that organizational culture, leadership style, work environment, and motivation affect the performance of internal auditor at Inspectorate of Balikpapan City in preventing fraud.
Pengaruh Work Life Balance dan Stres Kerja Terhadap Kinerja Karyawan Bagian Packing di Warehouse XYZ Kabupaten Bandung Barat Gheamaura Regitavagayo; R.M Juddy Prabowo
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.v6i3.6984

Abstract

Human resource management is a company's most crucial component. The company will benefit from optimal employee performance, which can be attained by focusing on work life balance and the stress that employees face at work.. Based on data on decreased performance and increased absenteeism in packing section employees at Warehouse XYZ, West Bandung Regency, the problem is caused by a lack of attention to work life balance and work stress. This investigation aims to identificate the way work life balance and work stress affect the performance of packing section employees at Warehouse XYZ West Bandung Regency. This study employs a quantitative methodology, gathering data via questionnaires. The 32 participants who were employed in Warehouse XYZ's packing department made up the research sample. Multiple linear regression analysis, instrument testing, the classical assumption test, and hypothesis testing were used to analyze the data utilizing SPSS version 27. The findings demonstrated that while work stress has a detrimental impact on employee performance, work-life balance has a positive impact. Employee performance is impacted by both work-life balance and work stress. The packing section staff at Warehouse XYZ West Bandung Regency will perform exceptionally well if they have a very balanced work life balance and little to no job stress.
Peran Pengungkapan Pendapatan Komprehensif Lain Memoderasi Pengaruh Pengungkapan Emisi Karbon dan Keragaman Dewan Direksi Terhadap Manajemen Laba Muhammad Fayad Zukhruf Umagap; Vinola Herawaty
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.v6i3.6985

Abstract

This study examines the effect of Carbon Emissions Disclosure and Board Diversity on Earnings Management, with Other Comprehensive Income Disclosure as a moderating variable. The sample consists of 51 energy companies listed on the Indonesia Stock Exchange for the 2021–2023 period, selected using purposive sampling. Data were obtained from financial statements, annual reports, and sustainability reports. The results show that Carbon Emissions Disclosure has a negative and significant effect on Earnings Management, Board Gender Diversity does not have a negative effect on Earnings Management, Board Nationality Diversity has a negative but insignificant effect on Earnings Management, and Other Comprehensive Income Disclosure has a positive and significant effect on Earnings Management. Furthermore, Other Comprehensive Income Disclosure strengthens the negative effect of Carbon Emissions Disclosure on Earnings Management and weakens the negative effect of Board Gender Diversity and Board Nationality Diversity on Earnings Management.
Pengaruh Fee Audit, Audit Tenure, dan Rotasi Audit Terhadap Kualitas Audit pada Perusahaan LQ45 yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2023 Faza Muraya Zuhru; Hairul Anam; Dika Karlinda Sari
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.v6i3.6990

Abstract

This research aims to determine the influence of audit fees, audit tenure and audit rotation on audit quality in LQ45 companies listed on the Indonesian Stock Exchange in 2020-2023. The data used in this research is quantitative data with secondary data sources obtained from the audited financial reports and annual reports of the LQ45 Company on the official website of the Indonesia Stock Exchange and the official websites of each company. The sampling technique used purposive sampling technique and a sample of 23 companies was obtained with 92 observation data. Based on the results of the logistic regression test using the SPSS 25 application, it shows that audit fees have a significant effect on audit quality, while audit tenure and audit rotation do not have a significant effect on audit quality.
Pengaruh Tekanan, Kesempatan, Rasionalisasi dan Kemampuan Terhadap Academic Fraud pada Mahasiswa Program Studi Akuntansi Universitas Balikpapan Lipo Andy William Oey; H. Hairul Anam; Ika Makherta S
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.v6i3.6996

Abstract

This study aims to determine the Influence of Pressure, Opportunity, Rationalization and Ability on Academic Cheating. The sampling technique in this study uses purposive sampling. The data analysis techniques used in this study are Outer Model, Inner Model and Hypothesis Test using the WarpPLS 3 application. Based on the results of the research that has been carried out, it shows that Pressure and Rationalization have no effect on Academic Cheating, while Opportunity and Ability affect on Academic Cheating .
Pengaruh Pengetahuan Akuntansi, Pengalaman Usaha, Motivasi Kerja dan Tingkat Pendidikan Terhadap Penggunaan Infomasi Akuntansi pada Pelaku UMKM di Kota Balikpapan Ira Pratiwi; Rihfenti Ernayani; Yanzil Azizil Yudaruddin
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.v6i3.7022

Abstract

This study aims to determine the effect of accounting knowledge, business experience, work motivation, and education level on the use of accounting information at MSMEs in Balikpapan City. The sampling technique used purposive sampling and obtained a sample of 105 samples from 13,732 population. The data analysis technique used is validity test, reliability test and hypothesis testing using Smart-PLS 3.0 application. The result of the research shows that accounting knowledge, business experience, work motivation, and education level affect the use of accounting information in MSMEs in Balikpapan City.
Optimalisasi Kinerja Pegawai Melalui Pengembangan Budaya Learning Organization Berbasis Kompetensi Digital dengan SDM di Kantor Pajak Singosari Ainin Wahyu Danti; Mariana Puspa Dewi
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.v6i3.7023

Abstract

This study aims to optimize employee performance at the Singosari Tax Office through the development of a learning organization culture based on digital competence and human resources (HR). A qualitative approach was employed in this research using in-depth interviews, observations, and document analysis to collect data. The findings indicate that a strong learning organization culture enhances employees’ adaptation to technological changes and increasingly complex job demands. Developing digital competencies relevant to job needs is a key element in strengthening this culture. Additionally, systematic and continuous HR-based training has proven to enhance individual skills and team collaboration. The study’s implications suggest that optimizing employee performance requires not only advanced technology but also a cultural transformation toward continuous learning and digital competency enhancement
Pengaruh Motivasi Pengetahuan Perpajakan, Motivasi Karir, dan Motivasi Ekonomi Terhadap Minat Mahasiswa Mengikuti Program Brevet Pajak Selviana; Yudea; Dika Karlinda Sari
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.v6i3.7026

Abstract

This study aims to determine the influence of tax knowledge motivation, career motivation, and economic motivation on students' interest in participating in tax brevet. The population in this study is all students of the accounting study program in Balikpapan who have completed the taxation course. Sampling was conducted using the accidental sampling method with a sample of 276 students. The research method used is a quantitative method using a questionnaire as a research instrument. The data analysis method used in this study is the Partial Least Square-Structure Equation Model (PLS-SEM) using the help of SmartPLS 3.0 software. The results of the study show that the motivation of tax knowledge, career motivation and economic motivation , an effect on students' interest in participating in tax brevet.

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