Garuda - Garba Rujukan Digital

Peran Informasi Akuntansi dan Pengendalian Internal dalam Keberlanjutan UMKM Kabupaten Kubu Raya Afif, Ali; Jaurino, Jaurino; Mayasafitri, Rina
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 7 (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.v6i7.9195

Digital transformation through accounting information systems plays an important role in driving the sustainability of MSMEs. By allowing MSMEs to streamline their operations. In addition, it is time for internal control to be considered important for MSME-scale businesses. The development of MSMEs requires stakeholders to understand their finances and be able to manage them efficiently and effectively. Efficient and effective financial management aims to ensure business continuity. The objective of this study is to produce and present in-depth information on how accounting information systems and internal controls work. The method used in this research is the quantitative method. Primary data collection was conducted by distributing questionnaires to MSME actors, which were then analyzed using SmartPLS to describe the relationships within the research model. The research results indicate that accounting information and internal control have an impact on the Sustainability.

Pengaruh Earning Per Share, Operating Cash Flow, Firm Age, dan Firm Size Terhadap Profitabilitas Tarisya Putri Budiman; Hermanto
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 8 (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.v6i8.9230

This research is directed to analyze the effect of Earning Per Share (EPS), Operating Cash Flow (OCF), Firm Age, and Firm Size(TA) on Profitability(ROA) of property and real estate sub-sector companies listed on the Indonesia Stock Exchange during the 2019–2023 period. The research sample consists of 85 companies selected using purposive sampling method. Multiple linear regression is applied as the analytical method in this study with the assistance of E-Views software. According to the research findings, it is known that Earning Per Share and Operating Cash Flow have a positive and significant effect on profitability, while Firm Age and Firm Size do not have a significant effect.

Analisis Faktor-faktor yang Mempengaruhi Pengangguran Terdidik Tingkat Universitas di Provinsi Pulau Jawa Tahun 2017–2024: Pendekatan Regresi Data Panel Adela Yunensy; Nurjannah Rahayu Kistanti
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 7 (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.v6i7.9263

Educated unemployment is a challenge for economic development, especially in Java, the center of higher education and national economic activity. This study aims to analyze the influence of the Human Development Index (HDI), Gross Regional Domestic Product (GRDP), Labor Force Participation Rate (LFPR), and Regional Minimum Wage (RMW) on the unemployment rate of university graduates in six provinces in Java for the period 2017–2024. This study uses panel data regression with the Random Effect Model (REM) approach. The results show that the HDI and GRDP have a positive and significant influence on educated unemployment in Java. The LFPR variable has a negative and significant influence on educated unemployment in Java. Meanwhile, the RMW variable has no effect on educated unemployment in Java. Suggestions from this study are that the government must ensure that the increase in HDI is balanced with equivalent employment opportunities, synergy between the world of education and the business world needs to be strengthened, there is a policy of active involvement of new graduates in productive activities, and increase productivity and the provision of work space.

Analisis Faktor-faktor yang Mempengaruhi Pengangguran Terdidik Tingkat Universitas di Provinsi Pulau Jawa Tahun 2017–2024: Pendekatan Regresi Data Panel Adela Yunensy; Nurjannah Rahayu Kistanti
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 7 (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

Educated unemployment is a challenge for economic development, especially in Java, the center of higher education and national economic activity. This study aims to analyze the influence of the Human Development Index (HDI), Gross Regional Domestic Product (GRDP), Labor Force Participation Rate (LFPR), and Regional Minimum Wage (RMW) on the unemployment rate of university graduates in six provinces in Java for the period 2017–2024. This study uses panel data regression with the Random Effect Model (REM) approach. The results show that the HDI and GRDP have a positive and significant influence on educated unemployment in Java. The LFPR variable has a negative and significant influence on educated unemployment in Java. Meanwhile, the RMW variable has no effect on educated unemployment in Java. Suggestions from this study are that the government must ensure that the increase in HDI is balanced with equivalent employment opportunities, synergy between the world of education and the business world needs to be strengthened, there is a policy of active involvement of new graduates in productive activities, and increase productivity and the provision of work space.

Perlindungan Konsumen Terhadap Penumpang Tanpa Kursi di Kereta Api Srilelawangsa dalam Perspektif Mashlahah Mursalah Khairunnisa Harahap; Abd Rahman Harahap
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 7 (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.v6i7.9266

This research is motivated by the injustice in Srilelawangsa train services, such as the lack of safety and comfort facilities for passengers who have to stand, including pregnant women, the elderly, and young people, which is an urgent problem to be addressed. This research aims to analyze the policies and implementation of consumer protection for standing passengers on the Srilelawangsa Train service by using an empirical legal method that combines a statute approach and a case approach. The statute approach is employed to examine regulations related to consumer protection, such as Law Number 8 of 1999 on Consumer Protection and applicable railway regulations. The case approach is used to analyze real conditions observed in the field regarding services for standing passengers, utilizing primary data obtained through direct observation and interviews with passengers and related parties involved with the Srilelawangsa Train service. Secondary data are sourced from legal literature, statutory regulations, and Islamic jurisprudence books related to the concept of Maslahah Mursalah. The research findings indicate that standing passengers have not received adequate protection, either from the perspective of positive law or the principle of public interest (Maslahah) in Islam. The lack of clear ticket information, the absence of supporting facilities such as handrails, and the weak enforcement of priority seating policies illustrate that consumer protection in this matter remains suboptimal. From the perspective of Maslahah Mursalah, the existing policies are considered to bring more harm than benefit to passengers and are therefore not justifiable under Islamic law. The conclusion of this research emphasizes the need for policy evaluation and the improvement of consumer protection through fair solutions grounded in the principles of Maslahah that prioritize passenger safety and comfort.

Perlindungan Konsumen Terhadap Penumpang Tanpa Kursi di Kereta Api Srilelawangsa dalam Perspektif Mashlahah Mursalah Khairunnisa Harahap; Abd Rahman Harahap
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 7 (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

This research is motivated by the injustice in Srilelawangsa train services, such as the lack of safety and comfort facilities for passengers who have to stand, including pregnant women, the elderly, and young people, which is an urgent problem to be addressed. This research aims to analyze the policies and implementation of consumer protection for standing passengers on the Srilelawangsa Train service by using an empirical legal method that combines a statute approach and a case approach. The statute approach is employed to examine regulations related to consumer protection, such as Law Number 8 of 1999 on Consumer Protection and applicable railway regulations. The case approach is used to analyze real conditions observed in the field regarding services for standing passengers, utilizing primary data obtained through direct observation and interviews with passengers and related parties involved with the Srilelawangsa Train service. Secondary data are sourced from legal literature, statutory regulations, and Islamic jurisprudence books related to the concept of Maslahah Mursalah. The research findings indicate that standing passengers have not received adequate protection, either from the perspective of positive law or the principle of public interest (Maslahah) in Islam. The lack of clear ticket information, the absence of supporting facilities such as handrails, and the weak enforcement of priority seating policies illustrate that consumer protection in this matter remains suboptimal. From the perspective of Maslahah Mursalah, the existing policies are considered to bring more harm than benefit to passengers and are therefore not justifiable under Islamic law. The conclusion of this research emphasizes the need for policy evaluation and the improvement of consumer protection through fair solutions grounded in the principles of Maslahah that prioritize passenger safety and comfort.

Penegakan Hukum Label Halal Terhadap Peredaran Produk Makanan Kemasan Home Industry di Kota Binjai Zahra Afiqah; Zulham
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 7 (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.v6i7.9267

This study discusses the law enforcement of halal labels on packaged food products produced by home industries in Binjai City, in accordance with the provisions of Law Number 33 of 2014 concerning Halal Product Assurance. Packaged food products from home industries are increasingly circulating in the community, but not all have halal labels which are the rights of consumers, especially Muslim consumers. In Binjai City, there are still many home industry packaged food traders who do not apply halal labeling to their packaged food products, even though the Law requires products circulating and traded in the territory of Indonesia to be halal certified. This is a special concern considering the importance of halal labels in protecting the rights of Muslim consumers. This study aims to analyze the extent to which the implementation of halal label obligations is applied by home industry business actors, as well as the role of the government and related institutions in enforcing the law. The method used in this study is empirical juridical with a qualitative approach, through field studies and interviews with business actors, consumers, and authorities in Binjai City. The results of the study indicate that business actors' awareness of the importance of halal labels is still low, which is caused by limited information, certification costs, and lack of supervision from the authorities. Law enforcement is still not optimal, so cooperation is needed between local governments, the halal product guarantee organizing body (BPJPH), and other related agencies in providing education, facilitation, and ongoing supervision

Penegakan Hukum Label Halal Terhadap Peredaran Produk Makanan Kemasan Home Industry di Kota Binjai Zahra Afiqah; Zulham
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 7 (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

This study discusses the law enforcement of halal labels on packaged food products produced by home industries in Binjai City, in accordance with the provisions of Law Number 33 of 2014 concerning Halal Product Assurance. Packaged food products from home industries are increasingly circulating in the community, but not all have halal labels which are the rights of consumers, especially Muslim consumers. In Binjai City, there are still many home industry packaged food traders who do not apply halal labeling to their packaged food products, even though the Law requires products circulating and traded in the territory of Indonesia to be halal certified. This is a special concern considering the importance of halal labels in protecting the rights of Muslim consumers. This study aims to analyze the extent to which the implementation of halal label obligations is applied by home industry business actors, as well as the role of the government and related institutions in enforcing the law. The method used in this study is empirical juridical with a qualitative approach, through field studies and interviews with business actors, consumers, and authorities in Binjai City. The results of the study indicate that business actors' awareness of the importance of halal labels is still low, which is caused by limited information, certification costs, and lack of supervision from the authorities. Law enforcement is still not optimal, so cooperation is needed between local governments, the halal product guarantee organizing body (BPJPH), and other related agencies in providing education, facilitation, and ongoing supervision

Analisis Keunggulan Bersaing UMKM: Dampak Orientasi Pasar dan Green Product dengan Perilaku Keuangan sebagai Variabel Moderasi Anisa Rahmaniya; Nuraeni Nuraeni
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 7 (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.v6i7.9270

This study aims to examine the effect of market orientation and green products on the competitive advantage of MSMEs, with financial behavior as a moderating variable. The research was conducted on bag and wallet MSMEs in Pasuruan using a quantitative approach. Data were collected through questionnaires and analyzed using moderation regression. The results show that market orientation and green products have a significant effect on competitive advantage. Financial behavior positively moderates the relationship between green products and competitive advantage, but negatively moderates the relationship between market orientation and competitive advantage. The implications of this research highlight the importance of financial behavior in optimizing marketing strategies and green products for MSMEs' competitive advantage.

Analisis Keunggulan Bersaing UMKM: Dampak Orientasi Pasar dan Green Product dengan Perilaku Keuangan sebagai Variabel Moderasi Rahmaniya, Anisa; Nuraeni, Nuraeni
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 7 (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

This study aims to examine the effect of market orientation and green products on the competitive advantage of MSMEs, with financial behavior as a moderating variable. The research was conducted on bag and wallet MSMEs in Pasuruan using a quantitative approach. Data were collected through questionnaires and analyzed using moderation regression. The results show that market orientation and green products have a significant effect on competitive advantage. Financial behavior positively moderates the relationship between green products and competitive advantage, but negatively moderates the relationship between market orientation and competitive advantage. The implications of this research highlight the importance of financial behavior in optimizing marketing strategies and green products for MSMEs' competitive advantage.

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

Abstract

Abstract

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Abstract

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

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

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