cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Dhita Febyanti
Contact Email
editor@ijefm.co.in
Phone
+6281315458523
Journal Mail Official
editor@ijefm.co.in
Editorial Address
Jl. Raya Pemda Pajeleran Sukahati No. 41 Cibinong, Bogor. 16913
Location
Kab. gresik,
Jawa timur
INDONESIA
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
 9   10   11   12   13 
Pengaruh Corporate Social Responsibility (CSR), Struktur Modal, Manajemen Aset dan Sales Growth terhadap Kinerja Keuangan pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2022 Afifah, Zulfa Dwi Nur’ainni; Priantilianingtiasari, Ruly
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 2 (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.v5i2.677

Abstract

Financial performance is the company's ability to manage and control its resources. The purpose of this study is to analyze the effect of Corporate Social Responsibility (CSR), Capital Structure, Asset Management, and Sales Growth on financial performance in manufacturing companies listed on the Indonesia Stock Exchange in 2018-2022. The type of data used in this study is secondary data. The samples used were 32 manufacturing companies in the Industrial and Chemical sectors. The method used in the research is quantitative method by applying purposive sampling technique. The data analysis techniques in this study are classical assumption test, multiple linear regression analysis, hypothesis testing and coefficient of determination. The results of this study show that CSR, capital structure and sales growth have a significant effect on financial performance, while asset management has no significant effect on financial performance. Keywords : Corporate Social Responsibility, Financial Performance, Asset Management, Sales Growth, Capital Structure.
Pengaruh Motivasi dan Disiplin Kerja terhadap Kinerja Karyawan pada PT Mitra Dana Top Finance Cabang Bandung Prayogi, Muhammad Sandi; Atmawinata,  Maya R
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 2 (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.v5i2.678

Abstract

This study aims to determine the effect of work motivation and discipline on employee performance at PT. Mitra Dana Top Finance Branch Bandung. The method used is descriptive and quality with a quantitative approach. The population in this study were all employees of PT. Mitra Dana Top Finance Branch Bandung, while the sampling technique used the Non-Probability Sampling technique or saturated samples, amounting 40 respondents. The data collection methods used questionnaires, observation and literature studies, while data analysis methods used quality tests, classical assumption tests, and hypothesis testing using the Programs Statistics SPSS 26. The results of this study motivation have a positive and significant effect on employee performance with a tcount of 2.721 > ttable of 2.026 and sig. 0.010 < a 0.05, and work discipline also has a positive and significant effect on employee performance with a tcount of 2.707 > ttable of 2.026 and sig. 0.010 < a 0.05. The R2 value in this study was obtained at 45.2% which indicates that work motivation and discipline affect employee performance, while the remaining 54.8% is influenced by other factors that were not examined in this study. Keywords: Motivation, Work Discipline and Employee Performance.
Analisis Efektivitas dan Kontribusi Penerimaan Pajak Bumi dan Bangunan (PBB) terhadap Pendapatan Asli Daerah di Kota Medan: Study Kasus Kantor Dispenda Medan Oktianty, Indah; Hastuty, Widy
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.v5i4.686

Abstract

This study aims to : (1) Analyze Land and Building Tax (PBB) revenues in accordance with the targets set during 2017 to 2021 ; (2) Determine the contribution of Land and Building Tax (PBB) revenues to Regional Original Income (PAD) in the Medan City government from 2017 to 2021 ; (3) Analyze the factors that led to a decrease in the number of Tax Returns Payable (SPPT) in paying Bunt and Building Tax (PBB) in 2017 to with 2021. In this study the authors took a descriptive approach, the data source used primary data. The data analysis technique used in this study used the effevtiveness ratio and contribution formula. The result of this study advanced that (1) Realization of Land and Building Tax (PBB) revenues in general reched the target set with the average revenue effectiveness categorized as quite effective (2) The contribution of Land and Building Tax (PBB) to Regional Original Income (PAD) has agretes value compared to other regional taxes with an average contribution categorized as moderate (3) Factors that influence the reduction of Tax Returns Payable (SPPT) in paying taxes caused by internal factors and external factors
Kajian Pengawasan Unit Apron Movement Control (AMC) terhadap Kelayakan Ground Support Equipment (GSE) di Sisi Udara Bandar Udara Internasional Hang Nadim Batam Tandibua, Dian Bella; Widagdo, Djoko
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.v5i3.702

Abstract

Supervision conducted by Apron Movement Control (AMC) on the feasibility of Ground Support Equipment (GSE) vehicles is still frequently found in incidents and violations on the airside. Violations found such as damage to the vehicle engine, vehicle facilities that do not comply with regulations, and oil/fuel spills. This study aims to find out the causes of the lack of supervision of the Apron Movement Control (AMC) unit on the feasibility of the Ground Support Equipment (GSE) on the airside and to find out the reasons why Ground Support Equipment (GSE) vehicles that are not operationally feasible are still used on the air side at International Aiports Hang Nadim Batam. This study uses a qualitative method. Data collection techniques through interviews, observation and documentation. Then data analysis was carried out, namely data reduction, data presentation, and drawing conclusions. The results of this study indicate that direct supervision by Apron Movement Control (AMC) of GSE vehicles has not been carried out properly because AMC officers are more focused on garbarata services and Human Resources (HR) are limited, so violations are still found on the airside such us GSE vehicles that are not properly operational. Unfit GSE vehicles are still used for operational activities on the airside due to very busy flight schedules. Keywords: Supervision, Apron Movement Control (AMC), Feasibility, and Ground Support Equipment (GSE).
Pengaruh Pelatihan Kerja dan Kompensasi terhadap Kinerja Agen Asuransi yang Tidak Memenuhi Target pada AJB BumiPutera 1912 Medan Cici Hamidah; Ramadhan, Muhammad; Aslami, Nuri
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.v5i3.703

Abstract

This study aims to analyze the effect of job training and compensation on the performance of agents who do not meet target sat AJB BumiPutera 1912 Medan. This study aims to determine the effect of job training and compensation partially or simultaneously on the performance of agents who do not meet the target at AJB BumiPutera 1912 Mmedan. The method used in this research uses quantitative methods by taking 60 respondents from selected insurance agents as research samples through probability sampling tecniques with calculations using the slovin questionnaire formula using SPSS Version 25 testing and using linear data using multiple linear regression analysis methods. The results of this study simultaneuosly from job training variables (X1) and compensation (X2) have a positive and significant effect on the performance of insurance agents who do not meet the target and partially job training variables (X1) and job training (X2) also have a positive and significant effect on performance insurance agents who do not meet the target at AJB BumiPutera 1912 Medan. Keywords: compensation, insurance agents, job training,
Analisis Perawatan Fasilitas Kendaraan di Unit Pertolongan Kecelakaan Penerbangan dan Pemadam Kebakaran (PKP-PK) Bandar Udara Internasional Juwata Tarakan Al Fatah, Doni; Purnama, Yunus
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.v5i3.704

Abstract

Every airport operator is required to provide facilities that meet aviation safety and security requirements so that airport facilities can function properly, the operator is required to carry out maintenance within a certain period. Each airport is required to provide and provide PKP-PK services according to the airport category for PKP-PK required. The purpose of this research is to find out and analyze the causes of damage, find out how to maintain facilities, and find out the standard of vehicle eligibility at the PKP-PK unit of Juwata Tarakan International Airport. The research used a qualitative descriptive approach, the research was conducted in March 2023 by conducting structured interviews with 3 informants, namely the person in charge of the unit, senior and junior PKP-PK using a data validity test. Secondary data in the form of documents, books, journals and regulations as supporting and complementary data for writing this research. The obstacle faced by PKP-PK unit officers is that the vehicle is damaged on the engine part and there is no shop manual, this problem can be handled by optimizing maintenance. Treatment by officers refers to KP 04 of 2013. The vehicle eligibility standards in the PKP-PK unit are feasible to operate and meet the vehicle type standards starting from acceleration, beam distance, and top speed. Keywords: PKP-PK, Maintenance.
Analisis Implementasi Pelayanan Dalam Penyelesaian Klaim pada Produk Mitra Mabrur Plus Asuransi Jiwa Syariah: Studi Kasus PT. AJS Bumiputera Cabang Medan Nufikha, Liyundzira; Ramadhani, Sri; Syarvina, Wahyu
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.v5i3.705

Abstract

This study aims to determine the application of services in resolving claims on products Mitra Mabrur Plus Syariah Bumiputera Life Insurance Medan Branch. This research is a qualitative descriptive study. The data collection technique used was interviews with Customer Managers, Agents and also several customers of Bumiputera Syariah Life Insurance Medan Branch. Observations and documentation were carried out at the Bumiputera Sharia Marketing Office, Medan Branch. The research results that have been obtained are the application of PT. Bumiputera Syariah Life Insurance Medan Branch in resolving Claims by providing Excellent Service at Bumiputera Syariah Life Insurance Medan Branch is in accordance with the concept including attiude (good attitude), attention (attention), action (fast action), ability ( having competent skills), appearance (diligent and neat appearance), Accountability (responsibility for all customers) and sympathy (providing a sense of sympathy for customers). Keywords: Syariah Life Insurance, Service Implementation, Claims
Pengaruh E-Commerce dan Pengetahuan Kewirausahaan terhadap Minat Berwirausaha Fresh Graduate dengan Modal Sebagai Variabel Moderating Sitorus, Isnaini Faraz Azis Ilmi; Nawawi, Zuhrinal M.; Jannah, Nurul
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.v5i3.706

Abstract

This study aims to examine the influence of e-commerce and knowledge on the interest in entrepreneurship for fresh graduates with capital as a moderating variable. This research uses a quantitative approach. The data was collected using a questionnaire with a simple random sampling technique which was distributed to fresh graduates at state campuses in Medan City, namely (USU, UNIMED, and UINSU) with a sample of 99 people. The research results here show that E-Commerce has a positive and significant effect on Entrepreneurial Interests, Entrepreneurship Knowledge has a positive and significant effect on Entrepreneurial Interests, Capital can moderate the effect of E-Commerce on Entrepreneurial Interests and Capital can moderate the effect of Entrepreneurship Knowledge on Entrepreneurial Interests. and based on the E-Commerce F test and Entrepreneurial Knowledge have a simultaneous and significant effect on Interest in Entrepreneurship with the magnitude of the influence based on the coefficient of determination test that is equal to 41.6%. Keywords: E-commerce, Entrepreneurial Knowledge, Asset, Entrepreneurial Interest, Fresh Graduate.
Analisis Perhitungan dan Pelaporan PPN untuk Menentukan Pajak Terutang di CV Greens Production Kurniawan, Aceng; Handayani, Hani
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.v5i3.707

Abstract

CV Greens Production is a company that has been confirmed as a taxable entrepreneur and is required to comply with tax regulations.This study discusses how to calculate and report value added tax at CV Greens Production.The purpose of this study is to find out how to calculate and report value added tax in accordance with applicable laws, as well as to find out the amount of VAT payable.The research method used is qualitative by way of observation, interviews, and documentation by carrying out calculations according to the company and comparing based on the tax law through tax invoice data and reporting in the 2022 period. Based on the results of the research conducted,it can be concluded that CV Greens Production has not implemented related to input VAT crediting, the calculation and reporting are in accordance with Law No. 42 of 2009 and result in VAT payable of IDR 25,708,210. Keywords: VAT, Calculation, Reporting, VAT Payable.
Pengaruh Flash Sale dan Sistem Pembayaran Cash on Delivery (COD) terhadap Keputusan Pembelian pada Pengikut Akun Sosial Media TikTok Shopee Indonesia Kadis, Tasya Salsabila; Siregar, Salim
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.v5i3.709

Abstract

In this study, the focus is on analyzing the influence of Flash Sale and Cash On Delivery (COD) on Purchase Decisions at the Shopee Indonesia marketplace. In carrying out this research the quantitative method was used along with descriptive and verification approaches. Primary data in the form of a questionnaire became a technique in collecting data in this study along with a purposive sampling technique. People who follow Shopee Indonesia social media accounts on the TikTok application make up a population in this study totaling 13.3 million which are then processed using the Isaacs-Michael formula to determine a sample of 384. In the success of this study using the help of SPSS 25 and Microsoft Excel 2019. Keywords: flash sale, cash on delivery (cod), purchase decision.

Page 11 of 164 | Total Record : 1633

 9   10   11   12   13 

Filter by Year

2023 2026


Reset
Filter By Issues
All Issue Vol. 7 No. 1 (2026): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 12 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 11 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 10 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 9 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 8 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 7 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 6 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 5 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 4 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 3 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 2 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 1 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 12 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 11 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 10 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 9 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 8 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 7 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 6 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 5 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 4 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 3 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 2 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 1 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 4 No. 6 (2023): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam More Issue