Journal of Ekonomics, Finance, and Management Studies
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.
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1,633 Documents
<![CDATA[Desentralisasi Fiskal terhadap Pembangunan Ekonomi di Daerah ]]>
<![CDATA[Subhan]]>;
<![CDATA[Ahmad Heri Widodo]]>;
<![CDATA[Agus Eko Sujianto]]>
<![CDATA[ El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 5 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam ]]>
Publisher : <![CDATA[Intitut Agama Islam Nasional Laa Roiba Bogor ]]>
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DOI: 10.47467/elmal.v5i5.1519
<![CDATA[This study aims to investigate the impact of fiscal decentralization on economic development at the regional level in Indonesia. Employing a quantitative approach, secondary data and surveys were utilized to examine the relationships among fiscal decentralization variables, financial transfers, fiscal autonomy, and economic growth. The analysis results reveal that fiscal decentralization has a significant positive impact on regional economic growth, with levels of fiscal autonomy and the magnitude of financial transfers from the central government emerging as critical factors in enhancing local economic performance.]]>
<![CDATA[Implementasi Program Puspaga (Pusat Pembelajaran Keluarga) Sebagai Upaya Preventif terhadap Permasalahan Perempuan dan Anak di Kota Surabaya ]]>
<![CDATA[Achmad Fais Mauludin]]>;
<![CDATA[Muhammad Agus Muljanto]]>
<![CDATA[ El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 5 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam ]]>
Publisher : <![CDATA[Intitut Agama Islam Nasional Laa Roiba Bogor ]]>
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DOI: 10.47467/elmal.v5i5.1520
<![CDATA[The purpose of this research is to find out how the PUSPAGA (Family Learning Center) Program is implemented as a preventive measure for women and children's problems in the city of Surabaya. This research is based on the problem of still finding many cases related to violence against women and children in the city of Surabaya as well as the lack of awareness and enthusiasm of the community who are willing to use PUSPAGA services. The theoretical basis used in this research uses the policy implementation theory according to Van Meter Van Horn which created 6 dimensions in viewing the success of a policy implementation program. This research uses qualitative techniques in the form of a case study. Some data collection is through observation, indirect interviews, documentation and archival records. The results of this research show that the implementation of the PUSPAGA (Family Learning Center) Program as an effort to prevent women's and children's problems in the city of Surabaya is running quite well. There are many various problem cases handled by Puspaga Kota Surabaya. Obstacles in the PUSPAGA Program in Surabaya City are the lack of community participation and openness in using PUSPAGA services, several Information and Education Communication (KIE) media which are intensively carried out by PUSPAGA Surabaya City, for example in the form of posters, posting video reels, brochures and banners to provide in-depth understanding. related to the function of establishing the Puspaga Program and providing information and education regarding the openness of free counseling/consultation services to all the people of Surabaya City.]]>
<![CDATA[Pengaruh Adanya E-Commerce terhadap Kesejahteraan Masyarakat Melalui Variabel Pengangguran di Indonesia ]]>
<![CDATA[Dhita Diana Dewi]]>;
<![CDATA[Asri Yuniar]]>
<![CDATA[ El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 3 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam ]]>
Publisher : <![CDATA[Intitut Agama Islam Nasional Laa Roiba Bogor ]]>
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DOI: 10.47467/elmal.v5i3.1523
<![CDATA[This research aims to determine the influence of e-commerce on people's welfare through unemployment variables in Indonesia using Structural Equation Modeling (SEM) with a Partial Least Square (PLS) approach. The current development of information technology has created new types and business opportunities where business transactions are increasingly carried out electronically. Ecommerce is a type of electronic business mechanism that focuses on individual-based business transactions using the internet as a medium for exchanging goods or services between two institutions and direct consumers, bypassing the constraints of space and time which have so far been dominant. With the existence of the internet, in this case e-commerce, it is hoped that it will be able to reduce the unemployment rate in Indonesia, in order to create prosperity for the Indonesian people. It was found that all indicators weighted on each latent variable were valid and significant, with good reliability on all latent variables of community welfare, information and computer technology (e-commerce) and employment (unemployment)]]>
<![CDATA[Pengawasan Rutin oleh Praktisi Akuntansi terhadap Bank Berbasis Syariah ]]>
<![CDATA[Al-Ghifari, Abu Dzar]]>;
<![CDATA[Saparuddin Siregar]]>
<![CDATA[ El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 5 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam ]]>
Publisher : <![CDATA[Intitut Agama Islam Nasional Laa Roiba Bogor ]]>
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DOI: 10.47467/elmal.v5i5.1551
<![CDATA[Sharia audit in Islamic banks aims to verify the compliance of these banks with Sharia principles and good governance. Sharia auditors need to have a comprehensive understanding of Sharia principles and relevant Sharia audit standards. They are required to collect sufficient and relevant evidence to support their audit conclusions, evaluate the collected evidence to ensure the compliance of Islamic banks with Sharia principles and good governance, and communicate the audit results to stakeholders. The implementation of Sharia audit standards in Islamic banks involves selecting adequate Sharia auditors, careful planning of Sharia audits, meticulous execution of Sharia audits, clear and transparent reporting of Sharia audit results, and effective follow-up on Sharia audit results. Competencies required by Sharia auditors include knowledge of Islamic law, fiqh muamalah, skills in accounting and auditing, and special characteristics as Sharia auditors.]]>
<![CDATA[Analisis Perhitungan Harga Pokok Produksi Roti dengan Menggunakan Metode Full Costing pada UMKM San Roti ]]>
<![CDATA[Wahyu Bagus Putra]]>;
<![CDATA[Yulinartati]]>;
<![CDATA[Elok Fitriya]]>
<![CDATA[ El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 5 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam ]]>
Publisher : <![CDATA[Intitut Agama Islam Nasional Laa Roiba Bogor ]]>
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DOI: 10.47467/elmal.v5i5.1555
<![CDATA[In Indonesia, many companies or MSMEs do not use proper financial records, especially in calculating the cost of production. Even though this calculation is really needed so that there are no errors in calculating the cost of production. The method used in this research is the Full Costing method because this method is required to include all costs incurred in the production process, including variable overhead costs and fixed overhead. It is from this background that this research was conducted with the title ""Analysis of the Calculation of the Cost of Production of Bread Using the Full Costing Method in SAN Roti MSMEs" Lumajang. This research uses a descriptive qualitative approach where the aim is to explain systematically the research focus which includes calculating the cost of production using the full costing method. The object of this research is a bakery. Data was collected by means of observation, interviews and documentation. The research results show that calculations using the full costing method produce lower costs than calculations according to San Roti. This is because in the calculations made by UMKM San Roti there are costs that are not included in the calculation, namely asset depreciation costs. Meanwhile, in calculations using the full costing method, asset depreciation costs are calculated and included in the calculation, resulting in different production costs.]]>
<![CDATA[Pengaruh Tingkat Pendidikan, Pemahaman Akuntansi dan Sosialisasi SAK EMKM terhadap Penyusunan Laporan Keuangan UMKM Berdasarkan SAK EMKM ]]>
<![CDATA[Salsabila Rohmatus Zahroh]]>;
<![CDATA[Mega Rosdiana]]>
<![CDATA[ El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 5 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam ]]>
Publisher : <![CDATA[Intitut Agama Islam Nasional Laa Roiba Bogor ]]>
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DOI: 10.47467/elmal.v5i5.1581
<![CDATA[This research was conducted to determine the influence of education level, understanding of accounting and socialization of SAK EMKM on the preparation of SAK EMKM-based MSME financial reports. The data used in this research is primary data collected through distributing questionnaires with Likert scale measurement techniques. This research was conducted in Sawahan District. The population in this research is all MSMEs in Sawahan Regency, totaling 138 MSME actors. The sample was selected using a purposive sampling technique and calculated using the Slovin formula so that the total sample was 58 MSME actors. Data analysis techniques consist of descriptive statistical tests, data quality tests, classical assumption tests, multiple linear regression tests and hypothesis tests with the help of IBM SPSS Statistics 25. The results of the research show that each variable of education level, understanding of accounting and socialization of SAK EMKM has a positive effect towards the preparation of SAK-EMKM based MSME financial reports. This can be interpreted as meaning that all the variables used can influence MSME actors in preparing financial reports based on SAK-EMKM]]>
<![CDATA[Peran Sistem Pengendalian Manajemen dalam Mendukung Circular Economy Sebagai Bentuk Kontribusi Perusahaan dalam Pelestarian Lingkungan pada Cita Entertainment ]]>
<![CDATA[Kintania Juaayunata]]>;
<![CDATA[Ida Bagus Ketut Bayangkara]]>
<![CDATA[ El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 5 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam ]]>
Publisher : <![CDATA[Intitut Agama Islam Nasional Laa Roiba Bogor ]]>
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DOI: 10.47467/elmal.v5i5.1583
<![CDATA[This research aims to determine the role of the management control system in supporting Circular Economy standards at Event Organizer CV Cita Entertainment. This research method uses a qualitative method with a descriptive analysis approach. Results show that the scope of this research includes budget planning, logistics and evaluation processes. And the items used are items that are not disposable and can be reused for further activities, in accordance with the 3R concept (Reduce, Reuse, Recycle). Planning and budgeting of goods is carried out carefully so that the circular economy concept can be realized and aims to save the budget. Waste processing procedures that focus on the reuse of durable goods. This is achieved by recording and updating data regarding items that can be used repeatedly. This way, they don't end up as trash, contributing to overall waste minimization. This research aims to provide an understanding of the application of Circular Economy principles in industrial management activities through an effective management control system and targeted waste processing procedures]]>
<![CDATA[Penerapan ISAK 35 terhadap Laporan Keuangan Masjid Studi Kasus di Masjid An Nuur Tulungagung ]]>
<![CDATA[Angga Widyawardana]]>;
<![CDATA[Fredy Setiawan]]>;
<![CDATA[Agus Eko Sujianto]]>
<![CDATA[ El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 5 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam ]]>
Publisher : <![CDATA[Intitut Agama Islam Nasional Laa Roiba Bogor ]]>
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DOI: 10.47467/elmal.v5i5.1584
<![CDATA[This research aims to analyze the application of ISAK 35 to the financial reports of the An Nuur Mosque in Tulungagung. ISAK 35, as part of sharia-based Financial Accounting Standards, has the aim of ensuring compliance with sharia accounting practices in the management of funds and assets. The An Nuur Mosque was chosen as a case study because of its central role in providing religious and social services in the Tulungagung community. This research involves an in-depth analysis of the An Nuur Mosque's financial reports, focusing on elements related to ISAK 35, such as recording sharia-based transactions, separating amil and zakat funds, as well as disclosing information in accordance with sharia principles. The case study method is used to understand the implementation of ISAK 35 in a practical context and gain a holistic understanding of mosque financial management. The research results are expected to provide a deeper understanding of the extent to which the An Nuur Mosque has complied with ISAK 35 and its impact on transparency, accountability and public trust. The implications of this research can also provide insight for financial managers of mosques and sharia financial institutions to increase efficiency and compliance in managing religious funds. Through this research, it is hoped that practical recommendations will emerge to improve the application of ISAK 35 in mosque financial reports, with the ultimate aim of strengthening the financial integrity and sustainability of mosques as religious institutions. Thus, this research makes a positive contribution to the development of sharia accounting practices in the context of mosque finances in Indonesia]]>
<![CDATA[Peran Dinas Tenaga Kerja dan Transmigrasi Provinsi Jawa Timur dalam Perlindungan Hukum Atas Upah Pekerja ]]>
<![CDATA[Aprilia Verlianti]]>;
<![CDATA[Arimurti Kriswibowo]]>
<![CDATA[ El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 5 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam ]]>
Publisher : <![CDATA[Intitut Agama Islam Nasional Laa Roiba Bogor ]]>
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DOI: 10.47467/elmal.v5i5.1592
<![CDATA[The government as an institution is responsible for providing the right to workers' wages and ensuring that the application of applicable regulations can be implemented properly. In this regard, Disnakertrans through the supervision sector, conducts monitoring related to the application of labor regulations. The East Java Provincial Manpower and Transmigration Office, through the field of supervision, aims to provide protection and fulfillment of workers' wages in accordance with the City / Regency Minimum Wage (UMK). The legal basis is Law No.13 of 2003 on Manpower, as a guideline for the Manpower Office to carry out its duties optimally. The purpose of this research is to find out how the role of the East Java Provincial Manpower and Transmigration Office in the legal protection of workers' wages as well as efforts that must be made in fulfilling legal protection of workers' wages, in labor protection in the East Java Province area. The type of research used is normative juridical with a qualitative approach method. This research uses primary and secondary data sources, where primary data is obtained from source information, namely labor inspector employees of the East Java Provincial Manpower and Transmigration Office. Data collection techniques were obtained through interviews, observations, and document studies to obtain research results. The results showed that the East Java Provincial Manpower and Transmigration Office has carried out its role optimally in providing legal protection for workers' wages]]>
<![CDATA[Analisis Efektivitas Pengelolaan Aset pada Bagian Umum Sekretariat Daerah Kabupaten Jombang ]]>
<![CDATA[Shavira, Shavira Aulia Safitri]]>;
<![CDATA[Susi Hardjati]]>
<![CDATA[ El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 5 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam ]]>
Publisher : <![CDATA[Intitut Agama Islam Nasional Laa Roiba Bogor ]]>
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DOI: 10.47467/elmal.v5i5.1594
<![CDATA[The delegation of authority that was originally handled by the central government and then transferred to the local government resulted in an increase in the authority of the local government when regional autonomy was implemented. Among these authorities is the management of regional property. The government has issued a number of regulations relating to the management of regional property to improve the way state or regional property is managed to facilitate the realization of good governance in the implementation of regional autonomy. The General Section is a government organization under the auspices of the General Administration Section of the Regional Secretariat of Jombang Regency. Its duties include assisting the General Administration Assistant in planning work programs, organizing and repairing household goods, and organizing leadership and regional equipment arrangement programs. Most of the assets owned and supervised by the General Section are assets used to support significant operational activities in other Regional Apparatus Organizations (OPD). Knowing how well asset management in the General and Regional Assets Section of the Regional Secretariat of Jombang Regency is the purpose of this research. Documentation is the data collection method used in this study. The analysis of this study used an effectiveness scale and descriptive statistics. Planning and budgeting for the needs, purchases, and use of the General Section are the results of this study, and are carried out administratively in accordance with applicable laws. However, from the results of the analysis, asset management in the General Section is still not effective.]]>
