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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 Pemahaman tentang Riba dan Minat Menabung di Bank Syariah Masyarakat Perumahan Bukit Hijau Karawaci Nur Jamaludin; Fithri Wulandari; Bagus Sugiarto
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 5 (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.v5i5.1595

Abstract

The purpose of this study is to determine the effect of public understanding of usury on interest in saving in Islamic banks in Perumahan Bukit Hijau Karawaci RW 022. The method used is quantitative descriptive using Partial Least Square (PLS) or Smart PLS Version 3.0 analysis techniques with research instruments in the form of a questionnaire. Respondents in this study amounted to 60 people using purposive sampling technique. The results of this study indicate that the public understanding of the Perumahan Bukit Hijau Karawaci RW 022 community about usury is quite good but still needs to be improved. This is evidenced by the results of the analysis of the variable understanding of usury on interest in saving in Islamic banks obtained a p-value of 0.011 < 0.05. It can be concluded that the variable understanding of usury has a significant effect on interest in saving in Islamic banks. This research is expected to be able to contribute information to the understanding of usury, especially in the Perumahan Bukit Hijau Karawaci community so that it can help increase interest in saving in Islamic banks.
Factors Affecting Satisfaction Of The Surya Madina Umroh Pilgrimage Sudino; Bambang Mursito; Sarsono
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.v5i4.1603

Abstract

This research aims to find out the influence of service quality, price perception, customer trust, and promotions on customer satisfaction. Based on the objectives to be achieved, this research is categorized as quantitative descriptive research. This research was carried out at the research location at the Surya Madina Umrah Foundation. In this research, the objects of this research are Umrah customers at the Surya Madina Foundation. The planned time for research is January – December 2023. The population in this study is all 286 Surya Madina Surakarta Umrah pilgrims. The research took 50% of the population as a sample, namely 143 Surya Madina congregation members. The sampling technique in this research used random sampling. After obtaining sufficient data, the data was processed using multiple linear regression analysis tools which were processed using SPSS 26 software. The conclusions obtained were that service quality, price perception, customer trust and promotions had an influence on customer satisfaction.
Analisis Penerapan Sistem Pengendalian Internal Atas Akuntabilitas Pengelolaan Keuangan Desa di Desa Sidorukun Kecamatan Randangan Septian Sulistiawan; Mattoasi; Lukman Pakaya
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 5 (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.v5i5.1630

Abstract

Septian Sulistiawan, 2024. “Analysis of the Implementation of internal Control System on Accountability of Village Financial Management in Sidorukun Village, Randangan Subdistrict”. Accounting Study Program, Department of Accounting, Faculty of Economics, Universitas Negeri Gorontalo. The Principal Supervisor: Mattoasi, S.Pd,.SE M.Si, Ph.D The Co-supervisor: Lukman Pakaya, S.Pd., MSA. This research aimed to answer how the implementation of the internal control system on accountability related to village financial management in the governmentof Sidorukun Village, Randangan Subdistrict, Pohuwato Regency. This study was qualitative research using a descriptive analysis method. The research data sources used primary and secondary data was obtained from documentation of the internal control system on the accountability of village financial management in Sidorukun Village was quite good and structured based on applicable regulations. However, in village financial management, it was found that the management of village wealth and assets was not accountable, and there was a lack of qualified human resources due to educational issues. This indicates that the internal control system in maximizing village financial management is optimal in its implementation, although there is a lack of knowledge among village officials in terms of village financial management, requiring continuous assistancefrom local government offcials.
Efektivitas Tingkat Literasi Keuangan, Kepercayaan dan Kualitas Pelayanan terhadap Minat Menabung di Bank Syariah Sriyono; Siska Putri Utami; Tiara Nur Mediana Faradilah; Safira Ariskiya; Sofiyatus Zahro
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 5 (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.v5i5.1645

Abstract

Due to a lack of knowledge and exposure to sharia banks, people tend to think that saving at conventional banks and sharia banks is the same. The decline in people's interest in saving in sharia banking is also influenced by the increasingly widespread use of conventional banking compared to sharia banking. Financial literacy does not have a significant effect on interest in saving at Islamic banks. Trust has a positive and significant effect on interest in saving in Islamic banks. The influence of service quality on the research results shows that the service quality variable has a significant influence on people's interest in saving at Sharia Banks. Financial literacy does not have a significant effect on interest in saving at Sharia Banks. Trust has a positive impact on interest in saving at Sharia Banks. The quality of this service has a big influence on people's interest in saving at Sharia Banks
Pengaruh Tingkat Literasi Keuangan, Kepercayaan dan Kualitas Pelayanan terhadap Minat Menabung di Bank Syariah Sriyono; Tsuraya Zahira Najah; Samrotul Ilmi; Denny Machrus Aly; Miftachul Faiz Muhadi
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 5 (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.v5i5.1646

Abstract

Due to a lack of knowledge and exposure to sharia banks, people tend to think that saving at conventional banks and sharia banks is the same. The decline in people's interest in saving in sharia banking is also influenced by the increasingly widespread use of conventional banking compared to sharia banking. Financial literacy does not have a significant effect on interest in saving at Islamic banks. Trust has a positive and significant effect on interest in saving in Islamic banks. The influence of service quality on the research results shows that the service quality variable has a significant influence on people's interest in saving at Sharia Banks. Financial literacy does not have a significant effect on interest in saving at Sharia Banks. Trust has a positive impact on interest in saving at Sharia Banks. The quality of this service has a big influence on people's interest in saving at Sharia Banks
Pengaruh Financial Knowledge, Financial Attitude dan Locus Of Control terhadap Pengelolaan Keuangan Mahasiswa Akuntansi di Kota Batam Wan Farida Soraya; Argo Putra Prima
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.v5i4.1655

Abstract

The purpose of this research is to test and evaluate financial knowledge, financial attitude and locus of control regarding the financial management of accounting students in Batam City. The population in this study was Batam University, Batam International University, Riau Islands University, Universal University and Ibnu Sina University and the sample size used purposive sampling of 100 respondents. The analytical method used in this research is a quantitative research method. The test methods used are descriptive statistical tests, data quality tests, classical assumption tests, multiple linear regression tests, coefficient of determination tests and hypothesis tests. The research results show that partially financial knowledge, financial attitude and locus of control have a positive effect on the financial management of accounting students in Batam City. Simultaneously financial knowledge, financial attitude and locus of control have a significant influence on the financial management of accounting students in Batam City.
Implementasi Kebijakan Penyelesaian Retur Surat Perintah Pencairan Dana pada Kantor Pelayanan Perbendaharaan Surabaya 1 fitriana, Nur Azizah Safiq; Muljanto, Muhammad Agus
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 5 (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.v5i5.1660

Abstract

In the research abstract, the author explains the policy of resolving SP2D returns in state financial management carried out by the Minister of Finance as the State General Treasurer through the State Treasury Service Office (KPPN). KPPN is part of the Directorate General of Treasury at the Ministry of Finance, directly related to the Head of the Regional Office of the Directorate General of Treasury. On the other hand, state ministries/institutions involve Work Units (Satker) as part of their organizational structure, responsible for activities that use APBN funds. This research uses a descriptive qualitative method, which focuses on describing, analyzing, and understanding more in-depth data from interviews and observations regarding the issue of SP2D returns. The aim is to understand the root causes of SP2D returns and the process of resolving them at KPPN Surabaya I through analysis of data collected at the research location. We as writers refer to the theory of George C. Edward III's theory that highlights communication, resources, disposition, and bureaucratic structure as factors that influence the success of policy implementation. In this study, the bank section aims to improve the service standards that have been implemented to achieve better results.
Efektivitas Program Wirausaha Merdeka dalam Meningkatkan Kompetensi Berwirausaha Mahasiswa Silma Salsabila; Maulidyah Indira Hasmarini
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 5 (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.v5i5.1668

Abstract

The Independent Entrepreneurship Program was formed with the aim of helping develop and increase entrepreneurial potential among young people, especially among students so that they can compete in the world of work or create new jobs. The method used in this research is a combination of learning by doing. Learning by doing is a learning method that focuses on direct experience or practice. The results of this research are that through this activity students are directly involved in the production process and product marketing, so that students gain an understanding of the manufacturing process in partner MSMEs. Students gain a lot of knowledge, experience, motivation and insight which is very useful as preparation for becoming an entrepreneur
Analisis Pengaruh Motivasi dan Tingkat Pendidikan terhadap Kepatuhan Wajib Pajak Yessy Elizabeth Sianturi; Dian Efriyenti
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 5 (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.v5i5.1674

Abstract

Tax is phenomenon Which continue develop. Wrong One many business Which used government for reach independence nation and country in financing development Which beneficial for well-being general is taxation. Level obedience must tax Of Batam relatively low like seen on table Of above. Matter This caused although amount WP registered each the year increase, Lots must tax Which register but No convey Letter Announcement Yearly (SPT). increasing obedience must tax care obligation tax is task Which difficult. On research is plan work Which arranged regularly comprehensive in relation with connection between variable, possible findings study for fulfil question study. Research is conducted on a sample, and descriptive statistics can be used to analyze it if the research only needs to present sample data and does not wish to draw conclusions from the population it is sampled from. This study used descriptive testing with several tests carried out using the SPSS 26 program. The results of this study showed that the motivation variable had a significance value of 0.000 and the Education Level Variable (X2) had a significance value of 0.007, this value is less than 0.05 (0.000 < 0 , 05). This means H1 and H2 are accepted. So it can be concluded that motivation (X1) and education level (X2) partially have a significant effect on taxpayer compliance.
Analisis Penerapan SAK EMKM dalam Penyusunan Laporan Keuangan pada Usaha Mikro Kecil Menengah di Kota Batam Melinda A.J Munthe; Mortigor Afrizal Purba
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 5 (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.v5i5.1675

Abstract

This study aims to analyze the application of SAK EMKM in the preparation of financial reports on small and medium micro businesses in Batam City. This study used a descriptive and quantitative statistical approach with a population of 700 MSMEs registered with the Batam City Cooperatives and Small and Medium Enterprises Office and the sample in this study consisted of 100 respondents and used a questionnaire as a data collection instrument. From the data analysis, it was found that SAK EMKM did not affect financial reports with t count (1.276) < t table (1.983) and MSME socialization had an effect on financial reports with t count (6.462) > t table (1.983). Simultaneously the results of the EMKM SAK F test and MSME outreach have an effect on financial reports with a calculated F value (28.566) > F table 2.69).

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