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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 Implementasi Aplikasi Sistem Keuangan Desa, Sistem Pengendalian Internal Pemerintah Desa dan Transparansi terhadap Kualitas Laporan Keuangan Desa pada Pemerintahan Desa di Kecamatan Klari Kabupaten Karawang Nuroniyah, Rani Esa; Yanti; Lasmini, Lilis
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.v5i3.786

Abstract

This study aims to examine the effect of village financial system application implementation, village government internal control system and transparency on the quality of village financial statements in village government in Klari District, Karawang Regency. The population in this study is 13 Village Governments in Klari District, Karwang Regency. The sampling technique used in this study was a saturated sampling technique, with samples taken as many as 100 respondents. The subject of this study was the village government apparatus in Klari sub-district. Data collection using questionnaires, To analyze the relationship between variables using PLS with SmartPLS 3.0 software. The results showed that the implementation of village financial system applications and the village government's internal control system had a positive and significant effect on the quality of village financial statements. Meanwhile, transparency does not have a positive and significant effect on the quality of village financial reports. Keywords: Village Financial System Implementation, Village Government Internal Control System, Transparency, Quality of Village Financial Statements
Pengaruh Layanan E-Payment dan E-Commerce terhadap Kinerja Supply Chain dalam Digitalisasi Usaha Mikro, Kecil, dan Usaha Menengah (UMKM) di Kabupaten Karawang Nuraeni, Findi; Yanti; Rachpriliani, Awaliawati
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.v5i3.787

Abstract

Digitizing micro, small and medium enterprises (MSMEs) is very important, considering the many benefits associated with it. Indonesia, through government directives, has begun to develop digitization through the introduction of e-payment services and e-commerce services into the MSME supply chain, but there are still many challenges to face. In this study, we measure the effect of the use of e-payment and e-commerce services on the performance of the MSME supply chain to accelerate MSME digitalization. This study aims to obtain empirical evidence about the effect of perceived benefits, perceived ease of use and perceived risks on MSMEs to use e-payment services and e-commerce services as This study uses a theory, namely the Technology Acceptance Model (TAM), which is modified by adding risk perception variables. We collected data from 100 SMEs in Karawang Regency, then distributed it in the form of a questionnaire and the data analysis technique used was SmartPLS. The results show that there is a positive and significant influence between the variables of e-payment services and e-commerce services on the performance of the MSME supply chain in Karawang Regency. Keywords: Digitalization of MSMEs, e-payment services, e-commerce services, supply chain performance of micro, small and medium enterprises (MSMEs)
Diversitas Ekonomi Desa Mayangan Menggunakan Break Even Point sebagai Dasar Perencanaan Laba dalam Membangun Ekonomi Masyarakat: Studi Kasus Pantai Wisata Pondok Bali Kabupaten Subang Setiawan, Erik; Wanta; Romli, Asep Darojatul
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.v5i3.788

Abstract

The development of tourism in coastal areas has the potential to have a positive impact on the local community's economy. This study aims to analyze the role of the break even point as a basis for profit planning for economic diversity at Pondok Wisata Bali Beach in Subang Regency. The research method uses a qualitative approach with case studies to gain an in-depth understanding of economic dynamics and their impacts. The research findings reveal that Pondok Wisata Bali Beach has created various economic sectors around it, including hotels, restaurants, handicrafts, as well as local agriculture. This economic diversity has provided new opportunities in terms of income and employment, as well as empowering local communities through training and entrepreneurial opportunities. However, environmental sustainability constraints are also an issue that needs attention. The results of the calculation of the Break Even Point on Pondok Bali Subang tourism show that the income is above the break even point so that this Pondok Bali Subang tour earns profits and is safe from losses. This research provides valuable insights for decision makers and practitioners in developing sustainable tourism in the region. Keywords: Economic Diversity. Profit, Break Even Point
Digital Marketing Strategy PT. Dewangga Travindo (Hajj and Umrah Agent) Febriansyah, Rezki; Albab, Ulil; Abizar; Choiriyati, Sri
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.v5i3.789

Abstract

The development of the internet has brought about changes in the implementation of company marketing strategies. This aligns with the increasing interest in Umrah and Hajj in Indonesia. This research aims to understand how PT implements the digital marketing strategy. DEWANGGA TRAVINDO (Umrah and Hajj Agency). This research employs a qualitative descriptive approach. The data used consists of primary and secondary data. The research follows a qualitative descriptive approach. The results of this study indicate that the Umrah and Hajj Agency applies digital marketing steps as outlined by Thomas Joseph, encompassing the integration of critical elements of digital marketing such as content, SEO, social media, community web, mobile apps, search engines, and the effective utilization of CRM systems. Keywords: Strategy, Digital Marketing, Hajj & Umrah, Marketing Strategy.
Analisis Rasio Profitabilitas dan Likuiditas untuk Menilai Kinerja Keuangan pada PT. Bukaka Teknik Utama Tbk Tahun 2018-2022 Putri, Selvina; Nasution, Yenni Samri Julianti
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.v5i3.790

Abstract

This study aims to analyze the financial performance of PT. Bukaka Teknik Utama Tbk, with a focus on profitability and liquidity ratios during the period 2018-2022. The method used is descriptive with a quantitative approach. This research aims to assess the company's ability to generate profits, meet short-term obligations, and improve its liquidity. The research findings indicate an improvement in profitability over the years, with an average net profit margin of 10.72%. However, operational efficiency remains a concern with an average gross profit margin of 16.95%. While PT. Bukaka Teknik Utama Tbk achieves an average return on assets (ROA) of 9.51%, the average return on equity (ROE) is 17.82%. Additionally, liquidity ratios, including the current ratio, quick ratio, and cash ratio, need to be evaluated to gain a better understanding of the company's financial condition. This study aims to provide deeper insights into the company's financial performance and recommend appropriate improvement measures. Keywords: Profitability, Liquidity, Financial Performance
Pengaruh Leverage dan Ukuran Perusahaan terhadap Kinerja Keuangan pada Sektor Kesehatan yang Terdaftar di Bursa Efek Indonesia Tahun 2021 Marcelline
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.v5i3.791

Abstract

This research analyzes and tests the impact of both leverage and company size on the financial performance of publicly listed healthcare sector companies (tbk.) on the Indonesia Stock Exchange (IDX) in the year 2021. The sample selected by the researcher consists of 28 out of the total 30 companies in Indonesia listed on the IDX, with the criteria being healthcare sector companies that issued annual financial reports in 2021. In conducting the analysis, the data collected by the researcher were tested using SPSS version 26. For data calculation, the researcher used the Debt to Asset Ratio to analyze leverage and the Ln of Total Assets to analyze company size. Additionally, the author also analyzed company performance using the Return on Asset (ROA) formula. The results of this research indicate that the utilization of leverage has a negative impact on the financial performance of companies in the healthcare sector. Nonetheless, the company's size did not show any notable effect on the financial performance of firms operating within the same industry. Keywords: Leverage, Company’s Size, Company’s Financial Performance.
Peran Mahasiswa KKN 42 UIN-SU Medan dalam Pengembangan Potensi Ekonomi Masyarakat di Desa Karang Gading Kecamatan Labuhan Deli Kabupaten Deli Serdang Zulfan, Willy; Ritonga, Hasnun Jauhari
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.v5i3.792

Abstract

Karang Gading village business owners are focused on the sustainability of their businesses. community development with social assistance methods to help with the problems being faced. The aim of Student KKN is more directed towards empowering the community with a pattern of managing existing village potential into economically valuable products, branding village potential through various assistance provided to the community regarding the utilization of local village potential which is rich in agricultural potential. This activity includes several steps, including outreach activities regarding the value of economic development through income potential in the village, product making training, practice in making processed products, KKN implementers and participants conducting evaluations and the Karang Gading Village community socializing processed products to their respective RTs as models. The community gave positive reactions to the initiatives that have been carried out. The community in particular wants events that can increase awareness of the value of the Village Economy. The community service event with the theme "The Role of KKN 42 UIN-SU Medan Students in Developing Community Economic Potential in Karang Gading Village, Labuhan Deli District, Deli Serdang Regency" has gone well and well. attended efficiently by residents of Karang Gading Village on Wednesday 20 August 2023. Keywords: KKN, Community Activities, Community Building
Pengaruh Leverage, dan Ukuran Perusahaan Terhadap Kinerja Keuangan pada Sektor Property  & Real Estate yang Terdaftar di Bursa Efek Indonesia Tahun 2020 – 2021 Agatha, Gabriella
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.v5i3.793

Abstract

The achievement of this study is to investigate the effect of the use of leverage and company size on the financial performance of companies in the property and real estate sector that have gone public and are listed on the Indonesian Stock Exchange (IDX) between 2020 and 2021. In order to collect a sample, the authors apply purposive sampling method which produces 32 business entities as research samples. Leverage testing uses the ratio of debt to assets (Debt to Asset Ratio), while the dimensions of the company are measured by the logarithm of total assets (Ln of Total Assets). To evaluate company performance, the Return on Assets metric is used. The results of the study show that the use of leverage has a negative influence on the financial performance of business entities in the listed property and real estate sector. However, the financial achievements of companies in the same sector have not been significantly influenced by the dimensions of the company. Keywords: Company's Financial Performance, Company’s Size, Leverage
Lilin Aroma terapi Bunga Telang (Clitoria Ternatea L.) untuk Pemberdayaan Kewirausahaan Sosial sebagai UMKM Masyarakat di Kelurahan Kapias Pulau Buaya Kecamatan Teluk Nibung Kota Tanjung Balai Damayanti, Alfina; Mardiana, Juli; Limbong, Abdul Kalam; Adnir, Farid
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.v5i3.798

Abstract

Scented candles can be alternative treatments using vapor from essential oils of various kinds of plants that can be inhaled to calm various conditions. Generally aromatherapy is done for the purpose of increasing mood, altering cognitive areas, and also can be used as an additional drug. The study aims to make a ready scented candle of sunflowers (Clitoria ternatea L.) for empowerment of social entrepreneurship as part of Kapias Pulau Buaya Village community and into an effort to improve the economy of local entrepreneurs. Research methods used for socialization and monitoring methods performed in the hall of the Al-Islamiyah mosque in August 2023. Studies show that these telase-scented candles are in solid form, light blue, aromatherapy is typical, and a percentage of the public's enthusiasm for understanding materials during aromatherapy training by 95%, with a 100% percentage of whole societies getting motivated to practice in the manufacture of scent candles, and 70% of society is motivated to become entrepreneurs. Keywords: Aromatherapy Candles, Butterfly Pea (Clitoria ternatea), Empowerment of social entrepreneurship
Analisis Kebijakan Fiskal Pasca Pandemi Covid-19 Studi Kasus Indonesia Latifah, Leni Lenza; Rosyadi, Slamet
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.v5i3.799

Abstract

After the Covid-19 outbreak, there was a decline in various sectors in Indonesia, including the economic sector. Various efforts have been made to restore stability to the Indonesian economy. Fiscal policy is one of the government's efforts to restore the economy. Fiscal policy will have a significant impact on the Indonesian economy and bring major changes to Indonesia's development system. This fiscal policy is mainly determined by the government's involvement in economic activities. This is based on the government's role in achieving a prosperous society, one of which is the use of appropriate policy instruments. The research method uses qualitative research using a literature review method by collaborating with various literature related to Fiscal Policy in Indonesia. The data sources in this research are secondary data in the form of journals, articles, books and other relevant references. The results show that the government made a strategy by implementing fiscal policy on state revenues and expenditures with the aim of restoring the country's economy and stabilizing the community economy. However, with the impressive growth rate of the Indonesian economy, the government also needs to review and pay attention again and ensure that the assistance provided by the government can be allocated on target. And there is also a need for innovation in fiscal policy regulations that can create a new balance between business actors, including entrepreneurs, society and government. Keywords: Fiscal Policy, Covid 19 Pandemic

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