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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 Sosialisasi Perpajakan dan Sanksi Pajak terhadap Kepatuhan Wajib Pajak dalam Membayar Pajak Bumi dan Bangunan di Desa Sindang Kecamatan Cikijing Kabupaten Majalengka Mahmudah, Hikmatul; Larasati, Anissa Yuniar
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.v5i4.875

Abstract

Land and Building Tax is olnel solurcel olf tax relvelnuel that has thel poltelntial folr a solurcel olf statel relvelnuel. Land and building tax relvelnuel is deltelrmineld frolm taxpayelr colmpliancel in paying taxels. Thelrelfolrel, relgiolnal golvelrnmelnts havel thelir olwn stratelgiels tol maximizel relgiolnal land and building tax relvelnuels. Thel relselarch aims tol analyzel thel elffelct olf tax solcializatioln and tax sanctiolns oln taxpayelr colmpliancel in paying land and building taxels in Sindang Villagel, Cikijing District, Majalelngka Relgelncy. This relselarch melthold usels a quantitativel delscriptivel melthold and primary data usels a quelstiolnnairel. Relselarchelrs tololk a samplel olf taxpayelrs in Sindang Villagel. Thel sampling telchniquel useld randolm sampling. Thel data colllelctioln usels thel Gololglel Folrm tololl which is shareld via solcial meldia such as WhatsApp and direlct visits tol taxpayelrs in Sindang Villagel. Thel numbelr olf quelstiolnnairels prolcelsseld was 100 relspolndelnts. Thel data analysis telchniquel in this study useld multiplel linelar relgrelssioln analysis using SPSS velrsioln 25.Thel relsults olf this study colncludel that partially tax solcializatioln has a polsitivel and significant elffelct oln taxpayelr colmpliancel, tax sanctiolns havel a polsitivel and significant elffelct oln taxpayelr colmpliancel. And simultanelolusly Solcializatioln olf Taxatioln and Tax Sanctiolns havel a polsitivel and significant elffelct oln Taxpayelr Colmpliancel. Keywords: Tax Solcializatioln, Tax Sanctiolns, Taxpayelr Colmpliancel...
Analisis Pengukuran Produktivitas Menggunakan Metode Pendekatan Objective Matrix (OMAX) pada Proses Pengolahan Air Bersih di PT. Dain Celicani Cemerlang KIM III Mabar Novarika, Wirda; Suliawati; Fikriyyah, Fachrun
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.v5i4.876

Abstract

This research aims to measure the productivity level using the objective Matrix (OMAX) approach method based on raw material usage data, available operator hours data, and operator hours data. As well as determining the causes of decreased productivity using a cause-and-effect diagram (Fishbone Diagram). Based on the calculation of the productivity index for the period from January to June 2022, it was 39.89%. While the highest productivity occurs in May with a value of 480 and the lowest productivity is in March with a total yield of 116. Based on the achievement of the lowest productivity ratio score is found in ratio 2, namely, labour productivity with a total score of 15 and the lowest total score is in January, March and May. Changes in performance values indicate that the level of productivity is not yet good, it is necessary to improve the factors that influence it. The causal diagram shows that the machine damage factors also affect the operator’s working hours, which become ineffective. In terms of productivity, we must require pretty good machine maintenance so that production can run smoothly and machine maintenance on a regular basis. The workforce greatly influences the occurrence of low productivity due to inexperienced and unskilled operators and sufficient training for operators must be needed to increase the productivity of the company. Keywords: Objective Matrix (OMAX), Productivity, Clean Water.
Penerapan Laporan Keuangan Berdasarkan SAK EMKM pada UMKM Zhonamood.Shop Kabupaten Blitar Zumaroh, Hanik; Ni’am, Zaki Bahrun
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.v5i4.877

Abstract

MSMEs are an important pillar in the Indonesian economy, because they play an important role in reducing poverty. With the existence of MSMEs, financial reports are important in an effort to provide information about financial conditions. As for the preparation of financial reports, it can refer to SAK EMKM, which is a Financial Accounting Standard prepared by the Financial Accounting Standards Board of the Indonesian Accounting Association. Zhonamood.shop is one of the MSMEs in Blitar Regency which is engaged in the fashion business. The purpose of this study was to find out the application of financial reports according to standards in Zhonamood.shop SMEs. This research method uses descriptive qualitative. Sources of data in the form of primary data, namely interviews and documentation, as well as secondary data in the form of sales records for January, February, march 2023. Data collection techniques use interviews, observation and documentation. From the results of the study, it can be concluded that the SMEs have not implemented the preparation of financial reports in accordance with SAK EMKM due to the owner's lack of understanding regarding financial reports. Therefore, it is hoped that this research will be able to assist Zhonamood.shop MSME owners in implementing good financial reports and in accordance with SAK EMKM. Keywords: MSME, Financial Statements, SAK EMKM
Pengaruh Likuiditas, Profitabilitas dan Solvabilitas terhadap Harga Saham: Studi Empiris pada Perusahaan Manufaktur di Bursa Efek Indonesia Periode 2019-2021 Aji, Muhammad Kartiko; AC, Ali Mauludi
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.v5i4.878

Abstract

The following research is carried out as a step in testing the suitability of the hypothesis that the company's liquidity, profitability, and solvency have an impact on the high and low stock prices. the author will use the independent variables in the form of the current ratio, return on assets, and debt to equity ratio, while the dependent variable will use the stock price of a manufacturing company. The following research will involve a sample of manufacturing companies that have been listed and remain actively marketed on the Indonesia Stock Exchange (IDX) in the period 2019 to 2021. The population we have selected includes around 181 companies. We will use the simple random sampling method to select the sample, which involves random selection from the existing population. A total of 22 companies will be sampled in the following research. The multiple regression statistical method will be used to analyze the relationship between various variables in manufacturing companies and the dependent variable that is to be predicted in the following research. In this study, the results found that simultaneously, the liquidity ratio, profitability ratio and solvency ratio did not have a statistically significant effect on the prediction of stock prices in the capital market. In addition, statistically, the liquidity ratio, profitability ratio and solvency ratio partially do not show a significant effect on estimating the price of shares in the capital market on the Indonesia Stock Exchange (IDX). Keywords: Liquidity, Profitability, Solvency, Stock Price, Manufacturing.
Perlindungan Konsumen terhadap Tindakan Wanprestasi Produk E-Commerce Febriansyah, Muhammad Vico; Mbaling, Constantius Mario Valentino; Tapilatu, Finsri Metanoya
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.v5i4.911

Abstract

In e-commerce, there are often cases where customers are not satisfied with COD (Cash on Delivery) packages. Problems that often occur include delivery delays, lost packages, discrepancies between orders and products received, and difficulty canceling orders if there are problems or errors in delivery. Customers who experience COD delivery problems may lose trust in the seller and the e-commerce platform. Therefore, sellers and e-commerce platforms should ensure timely delivery of cash-on-delivery parcels in line with customer expectations, and resolve issues quickly and efficiently when they arise. By doing so, customer trust can be maintained and COD services can be used in the future. Keywords: e-commerce; selling shop
Pengaruh Terpaan Iklan Spaylater  “Belinya Sekarang - Bayarnya Nanti” di Youtube terhadap Perilaku Konsumtif  Mahasiswa di Surabaya Azzahra, Fathoyya Vya; A, Syifa Syarifah
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.v5i4.912

Abstract

The purpose of this study is to see what influence exposure to Spaylater adverts "Buy Now - Pay Later" on Youtube has on the purchasing habits of students in Surabaya. This is an explanatory study, and the method employed is a quantitative approach. This study employed a purposive sample strategy using the following criteria to determine the population: 1) 19-24 years old; 2) Surabaya University students; 3) Have seen advertising on Youtube for "Shopee Paylater Later - Buy Now, Pay Later"; and 4) Actively utilize Shopee Paylater services and have had difficulty managing costs. In this study, 97 persons were sampled, and primary data was gathered through the distribution of questionnaires. Furthermore, the gathered data were evaluated using the SPSS test tool, which performed data analysis in the form of multiple linear regression analysis. The findings of this study reveal that advertisement exposure characteristics, such as frequency, length, and intensity, have a positive and substantial impact on the purchasing behavior of students in Surabaya. Keywords: Advertisement, Youtube, Advertisement Exposure, Consumptive Behavior.
Pemanfaatan Panel Surya untuk Usaha Indekos guna Menambah Nilai Ekonomi yang Ramah Lingkungan Kurniawan, T. Agung; Sundari, Sri; Kuntjoro, Yanif; Dinanti, Prisila; 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.v5i4.913

Abstract

Energy needs are increasing every year, on the other hand energy stocks from fossil materials will be depleted if they continue to be used, because energy from fossil sources cannot be renewed. Therefore, today we must utilize energy from new renewable energy sources because it can be renewed and environmentally friendly. Solar energy cannot be directly used and must be converted first into electrical energy. To convert in the form of electrical energy the components needed to convert solar energy into electrical energy are called solar cells. With the need for sufficiently large electrical energy, private homes should have switched and must take advantage of the existing potential of solar energy to be converted into electrical energy in meeting the electricity needs needed daily. This research focuses on descriptive research. By using a quantitative descriptive method, it is expected to produce research results that are truly in accordance with field conditions. The results of the calculations that can be concluded are that the investment costs are only around 4.3 years with an average use of panels that can reach a period of 25 years, and the power generated in 1 year is 18,885 kWh. Then the revenue generated from PLTS is IDR 38,525,400. Keywords: Cost, Economy, Energy, Solar Panels.
Pengaruh ROA (Return On Asset) dan ROE (Return On Equity) terhadap Harga Saham pada Perusahaan Sektor Perbankan yang Terdaftar di Bursa Efek Indonesia Hoerunnisa, Najwa Aulia; Sulistiyo, Hari
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.v5i4.914

Abstract

In this study, researchers aim to determine Return on Asset and Return on Equity affect or do not affect the share price of banking sector companies listed on the Indonesia Stock Exchange Partially or Simultaneously. The use of samples in this study are companies in the bangking sector listed on the Indonesian Stcok Exchange for the 2018 – 2020 period. With the sampling technique in the study using purposive sampling technique. The data used by the research is a secondary data collection method. The data analysis technique in the study was statistical analysis, classical assumption test and hypothesis testing. It can be concluded from the test results that Partially ROA has a significant effect on Stcock Prices and ROE has no significant effect on Stock Prices. Keywords: ROA, ROE, Stock Prices.
Analisis Penerapan Biaya Kontribusi dan Klaim pada Produk Asuransi jiwa Syariah di PT. Sun Life Financial Syariah Medan Zainta, Santri Yani; Ulfa, Nadia; Nasution, Rahma Wulan Suci; Syahriza, Rahmi
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.v5i4.916

Abstract

PT Sun Life Financial Sharia Plays an active role in developing income contribution (premium) nationally. The purpose of this study is to analyze how application of contribution cost and claims on syariah life insurance products at PT Sun life financial syariah Medan. This study uses aqualitative method to produce descriptive da in the form of observation, interviews, wrtten or oral words about people and the observable behavior. The results of this study indicate that application of contribution cost and claims collected from contribution payments will be divided into several parts namely being used for insurance benefits in the form of funds used as gurantor if there is the riskof participants, as the contribution cost of tabaru which is used for risk insurance funds for syariah insurance participants, and as coverage that will be managed by 2 (two) syariah products in the form of Salam Hijrah Amanah Insurance and Salam Hijrah Investa Insurance. Keywords: Syariah Insurance, Contribution, Claims
Implementasi Kebijakan Restrukturisasi terhadap Pembiayaan Bermasalah Produk Kredit Pemilikan Rumah pada PT. Bank Sumut Amri, Khairul; Nurlaila; Syafina, Laylan
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.v5i4.917

Abstract

One of the financing products offered by Bank Sumut Syariah Karya Sub-Branch Office is a KPR product. In 2020 most customers took mortgage products, but customers who experienced financing had problems paying installments, especially in 2020 when a pandemic occurred which impacted various sectors including the financial sector. Bank Sumut KCPSy This work has a lot of problematic financing from KPR (Home Ownership Credit) products. In overcoming this, Bank Sumut KCPSy Karya offers financing restructuring to make it easier for customers to pay their obligations. Therefore, this research examines the implementation of non-performing financing restructuring policies on mortgage products (home ownership loans). The method used in this research is descriptive qualitative method. The results of this study show that the implementation of restructuring at the Bank Sumut KCPSy Karya is going well. In implementing the restructuring carried out by Bank Sumut KCPSy it is in accordance with Bank Indonesia Regulation No. 13/9/PBI/2011. The restructuring is carried out by means of reconditioning, namely by reducing the number of installments that must be paid each month for a certain period, without increasing the margin and time period, so that in the period after the restructuring, you have to pay installments that are larger than before. Keywords: Restructuring, Troubled Financing, Home Ownership Loans, PT Bank Sumut Syariah

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