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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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Analisis Kritis Anggaran Pertahanan: Studi Literatur Tentang Metode Pengelolaan dan Evaluasi Sianipar, Leo; Saputro, Guntur Eko; Sundari, Sri
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.v5i4.814

Abstract

Defense budget is an essential component in a country's defense strategy. The selection of effective methods in managing and evaluating defense budgets can have a significant impact on national defense capabilities. Therefore, this study aims to critically analyze the methods of managing and evaluating defense budgets through relevant literature studies. The method used in this research is literature review, involving the collection and analysis of journals, books, government reports, and other relevant publications. This research involves an in-depth examination of the methods of managing and evaluating defense budgets that have been implemented by countries across the globe. The analysis results indicate that there is significant variation in the approaches to managing and evaluating defense budgets in different countries. Commonly used methods include top-down and bottom-up approaches, cost-benefit analysis, risk analysis, and strategic planning techniques. Furthermore, this research also identifies the challenges faced by countries in managing and evaluating defense budgets, such as political complexity, strategic uncertainty, and resource limitations. This study provides valuable insights into the methods that can be applied in managing and evaluating defense budgets. In the context of national defense planning, a profound understanding of these various methods can assist countries in optimizing their resource allocation, enhancing the efficiency and effectiveness of defense budget management, and strengthening national defense capabilities. Keywords: Defense Budget, Budget Management, Budget Evaluation, Defense Strategy, National Defense Planning.
Analisis Tax Compliance  Behavior Pendekatan Theory Of Planned Behavior Manullang, Mega Utami; Khairudin
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.v5i4.815

Abstract

Tax administration in Indonesia is developing progressively with changes in organizational systems, work facilities and infrastructure, regulations and tax administration apparatus that have donated to state revenues. The research is aimed at demonstrating in reality the existence of tax compliance behavior. Based on the theory of planned behavior. In this study, four independent variables were tested, namely taxpayer behavior, subjective procedures, tax payer behavior control, and tax payer moral obligations. The population in this study is the Bandar Lampung Pratama Tax Service workplace with 100 respondents in the survey. Multiple linear regression is used as the method of analysis. There will be research showing that behavior must be taxed and moral obligation must be taxed is influenced by the intention to comply with the tax. Meanwhile, subjective norms and attitude control for tax compliance have no effect on tax compliance behavioral intentions. Keywords: Attitude of the Taxpayer, Subjective Norms, Taxpayer Behavior Control, Taxpayer's Moral Obligations, on Intentions of Tax Compliance Behavior.
Analisis Pengaruh Kualitas Pelayanan, Kelayakan Harga, dan Kualitas Produk terhadap Kinerja Penjualan di Zahra Store Yogyakarta Fitroh, Wulan Nurul
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.v5i4.816

Abstract

The purpose of this research is to determine the influence of service quality, price fairness, and product quality on sales at Zahra Store Yogyakarta. The method used in this research is descriptive quantitative with multiple linear analysis. The population in this research is the customers at Zahra Store Yogyakarta, with a sample size of 100 respondents. The data collection method used a questionnaire. The results of the research conclude that (1) service quality has a positive and significant influence on sales performance, with a coefficient of 0.001, (2) price fairness has a positive and significant influence on sales performance, with a coefficient of 0.017, and (3) product quality has a positive and significant influence on sales performance, with a coefficient of 0.000. Keywords: Service Quality, Price Fairness, Product Quality, Sales Performance.
Analisis Dampak Kurangnya Fasilitas Service Road terhadap Pergerakan Penumpang di Apron Bandar Udara Internasional Husein Sastranegara Bandung Augusta, M. Yanuar; Purnama, Yunus
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.v5i4.865

Abstract

Service Road markings are very important and mandatory markings for every Domestic and International Airport which have an important role in supporting the safety of passenger movements and regular flight at Husein Sastranegara International Airport Bandung. The aim of this research isTo find out what causes the absence inApron Husein Sastranegara International Airport Bandung, to find out what the impact of its absence isService Road on the movement of passengers inApron Bandung Husein Sastranegara International Airport, and to find out the efforts of the AMC unit against their absenceService Road OfApron Bandung Husein Sastranegara International Airport. In this study, the research used qualitative methods with data collection techniques used were observation, interviews, and documentation. The research was carried out from 1 August 2022 to 30 September 2022 and continued with observation activities for 4 days from 24 February 2023 to 27 February 2023. Observations made in this study were observations and reviews at the Apron Movement Control Unit at Husein International Airport Bandaung Literature. The informants or respondents in this study were workers at the Apron Movement Control Unit at Husein Sasatranegara International Airport, Bandung. Documentation in this study is documentation of activities that occur in the Apron area or the movement of aircraft, passengers and workers. The results of the study show that Bandung Husein Sastranegara International Airport does not have a Service Road due to limited land which of course this can cause an impact or risk of aviation traffic accidents at Bandung Husein Sastranegara International Airport. Efforts made by the AMC Unit to overcome these impacts are by increasing the performance of the AMC Unit at Bandung's Husein Sastranegara International Airport. Keywords: Passenger Movement, Service Road, Bandung Husein Sastranegara International Airport.
Analisis Perbandingan Kinerja Keuangan Perusahaan Sebelum dan Sesudah Initial Public Offering (IPO) pada Perusahaan yang Listing di BEI Fitricia, Kevin; Warsitasari, Wahyu Dwi
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.v5i4.867

Abstract

The purpose of this study was to compare the financial results of IDX companies before and after their IPO to determine if there is a correlation between the two. Purposive sampling was employed to choose a subset of the study population (n=42) from among the full (n=51) population. All information for this study comes directly from the IDX's official website, making it a secondary data source. A company's financial results before and after its initial public offering (IPO) serve as independent and dependent variables, respectively. While a documentation study is utilized to collect data. A comparison of the company's liquidity ratio, leverage ratio, profitability ratio, and activity ratio before and after its IPO was found to be statistically significant (P .05) or not (P >.05), respectively, using the Wilcoxon Signede-rank test method. Keywords: Initial Public Offering (IPO), Liquidity Ratio, Leverage Ratio, Profitability Ratio, and Activity Ratio, Financial Performance.
Perbedaan penemuan Foreign Object Debris (FOD) Sebelum dan Selama Haji Tahun 2022 untuk Menunjang Keamanan Penerbangan di Bandar Udara Internasional Adi Soemarmo Boyolali Jawa Tengah Suci, Dinny Purnama; Kusuma, Nur Makkie Perdana
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.v5i4.868

Abstract

Every airport always has Foreign Object Debris (FOD), be it on the apron, runway or taxiway. Adi Soemarmo International Airport is one of the airports that serves regular flights and Hajj flights. Each flight takes off and lands on the runway and parks on the apron. Adi Soemarmo International Airport has routine daily work carried out by the engineering unit and supervised by the Apron Movement Control (AMC) unit, namely sweeping Foreign Object Debris (FOD). This study aims to determine the difference in Foreign Object Debris (FOD) in May (before Hajj) and in June (during Hajj). In addition, this study also aims to obtain the results of differences in the number and type in May-June. This study used a quantitative descriptive method with a documentation study data collection method and secondary data from the number of daily sweeps of Foreign Object Debris (FOD) in May-June 2022, namely before and during Hajj at Adi Soemarmo International Airport. The method used to analyze the data in this study was to use a two-sample t-test in pairs. The results of this study show that there are significant differences in the types of Foreign Object Debris (FOD) and show that there are no significant differences between Foreign Object Debris (FOD) in May and June 2022 with H0 not being accepted because there are no significant results from the two differences with a ratio of 1:1.015 and for the difference from May and June of 15. Keywords: Foreign Object Debris (FOD), Difference, Before and during Hajj.
Pajak Karbon sebagai Instrumen Kebijakan untuk Mendorong Transisi Energi dan Pertumbuhan Ekonomi yang Berkelanjutan Soekarno, Galih Rakasiwi; Sundari, Sri; Boedoyo, M. Sidik; Sianipar, Leo
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.v5i4.870

Abstract

Energy transition and sustainable economic growth have become global priorities in addressing climate change. Carbon taxation has been recognized as one of the effective policy instruments in reducing carbon emissions and promoting the use of clean energy sources. However, the implementation and impact of carbon taxation are still subject to debate, particularly in the context of economic growth. Therefore, this research aims to investigate the role of carbon taxation in energy transition and economic growth, as well as identifying the associated benefits and challenges. The concept of carbon taxation and its impact on energy transformation are the main focus of this study. Within the concept of carbon taxation, the appropriate tax rate and effective design are crucial keys. Carbon taxation can provide economic incentives to reduce carbon emissions and encourage the use of clean energy sources. However, its implementation faces challenges such as uneven social impacts and international coordination. Case studies of countries adopting carbon taxation are also conducted to illustrate the real-life experiences and impacts of this policy. Carbon taxation has great potential in driving energy transition and sustainable economic growth. Through carbon emission reduction, increased utilization of clean energy, technological innovation, and revenue for investment, carbon taxation can bring significant benefits. However, challenges in implementation and international coordination need to be overcome. Inclusive supportive policies, proper tax design, and strong international cooperation are some recommendations to optimize the benefits of carbon taxation. Keywords: carbon taxation, energy transition, economic growth, carbon emissions, clean energy sources.
Analisis Biaya Ekonomi Serta Dampak Lingkungan Penggunaan Gasoline dan Biofuel Sebagai Bahan Bakar Transportasi Dinanti, Prisila; Sundari, Sri; Laksmono, Rudy; Ramadhan, Try Ridho; Sianipar, Leo
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.v5i4.871

Abstract

Global warming is not the newest issue we are facing. Until now, the issue of global warming is still a topic of discussion among world-class researchers. Global warming is the increase in the earth's temperature or the average temperature of the atmosphere, sea and earth's land that we are experiencing today. The amount of carbon obtained at this time is the result of industrial, transportation, household and commercial activities in the use of energy consumption. In order to suppress rising temperatures, the government has made the decision to continue its commitment to reducing greenhouse gas emissions by taking a number of strategic steps in the management of the energy, transportation and energy sectors. The government's strategy in the transportation sector is to transition oil-fueled vehicles into electric motorized vehicles. The strategic step to reduce fossil energy consumption is to increase the production of environmentally friendly energy such as bioethanol. However, mixing bioethanol as an environmentally friendly alternative fuel faces problems. Related to the obstacles that become obstacles due to the relatively high cost of bioethanol production, resistance from local entrepreneurs, and limited supply. This writing is by applying the Literature Review method. Literature review contains descriptions of theories, findings and other research materials derived from reference materials as the basis for research activities. In terms of economic and environmental aspects, the use of bioethanol in vehicle fuel can be an alternative solution that must be continuously developed and produced. Keywords: Biofuels, Economic Costs, Gasoline, GHG Emissions, Environment.
Pengaruh Kompetensi terhadap Penempatan Kerja Karyawan di PT Gapura Angkasa Bandar Udara Husein Sastranegara Bandung Fazrin, Desti Nur’amalia; Sutarwati, Sri
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.v5i4.872

Abstract

In work placement, the competence of each employee must be considered with the aim that the quality, quantity and timeliness of work can be maximized. Competence can help an organization in an effort to improve the quality of employees and their work placements and the company is able to develop and survive in a competitive competitive environment as well as the support of employees who are competent in their fields. This study aims to determine the effect of competence on employee placement at PT. Gapura Angkasa Husein Sastranegara Airport Bandung. This study uses a quantitative descriptive research method with data collection techniques using a questionnaire distributed to employees of PT. Gapura Angkasa Husein Sastranegara Airport Bandung and data processing with the SPSS program. Population and sample in this study HR PT. Gapura Angkasa Husein Sastranegara Airport, Bandung, with a total of 37 employees. The results of the study show that competence affects employee job placement as evidenced by the results of data processing, namely t count is greater than t table (5,862 > 2,753) with a significance value of probability, namely 0.000 <0.05, it can be said that Ha is accepted and Ho is rejected. The amount of influence obtained from the data is 49.5% and the remaining 50.5% is influenced by other factors not discussed in this study. Keywords: Competence, Employee Work Placement, PT. Gapura Angkasa, Bandung Husein Sastranegara Airport.
Pengaruh Belanja Pemerintah dan Pajak Daerah terhadap PDRB di 33 Kabupaten/Kota Provinsi Sumatera Utara Purba, Bonaraja; Yolanda Putri br Hutasoit, Hosiana Febby; Ashari Siregar, Ilman
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.v5i4.873

Abstract

The purpose of this study is to analyze the effects of government spending and local taxes on GRDP in North Sumatra from 2016 to 2021. This study uses panel data analysis methods to determine the impact of independent variables on the dependent variable in 2016. panel data panel data analysis. the regression model after the Chow test and Hausman test showed that the effect model was still used. Based on t-statistic test (partial test). The probability values ​​of government spending and local taxes are 0.000 and 0.0000, so it can be concluded that the variables of government spending and local taxes have a significant effect on GRDP.

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