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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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Peran Dewan Pengawas Syariah Terhadap Perkembangan Bisnis Koperasi Syariah di SMA Negeri 4 Praya Kabupaten Lombok Tengah Tahun 2021/2022 Muhamad Zaini; Zaenudin Mansyur; Baiq Ratna Mulhimmah
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.v5i5.2206

Abstract

The Sharia Cooperative at State Senior High School 4 Praya has recorded remarkable profit increases for three consecutive years. In 2020, they achieved a profit of IDR 90,045,658, which then saw rapid growth in 2021, reaching IDR 109,491,289, marking a growth of IDR 19,445,631. Not stopping there, the year 2022 was an even more impressive achievement with profits reaching IDR 164,032,600, indicating strong performance and the ability to maintain significant growth momentum. This study indicates that the factors influencing the business development of the Sharia Cooperative at State Senior High School 4 Praya include: a) Member Participation, b) Management Professionalism, c) External Factors. In the context of the cooperative's success at State Senior High School 4 Praya, it is heavily influenced by the complex interaction between member participation, management professionalism, and external factors. The role of the Sharia Supervisory Board in enhancing the business development of the Sharia Cooperative at State Senior High School 4 Praya includes: a) Supervisor, b) Advisor, c) Marketer, d) Supporter, e) Player. In the context of supervision and control, the Sharia Supervisory Board not only monitors but also provides guidance and support to ensure that the Sharia Cooperative can achieve its goals by adhering to Sharia principles, enhancing business development, and providing benefits to its members. The success of the Sharia Supervisory Board in its roles significantly contributes to the growth and sustainability of the Sharia Cooperative at State Senior High School 4 Praya.
Pengaruh Biaya Produksi dan Harga Jual Terhadap Pendapatan Petani Sayur di Kecamatan Kontukowuna Kabupaten Muna Wa Ode Titin Hartini; Hapsawati Taan; Djoko Lesmana Radji
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 7 (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.v5i7.2213

Abstract

This research aims to find out how much influence distribution channels and selling prices have on the income of vegetable farmers in Kontukowuna District, Muna Regency.The population of this research is vegetable farmers in Kontukowuna District, Muna Regency. The sampling technique used was stratified random sampling. The number of samples in this study using the Slovin formula was 90 respondents. Data collection uses questionnaires and interviews. Data analysis using multiple linear regression analysis.The research results show that, (1) Production Cost have a positive and significant effect on the income of vegetable farmers; (2) Selling prices have a positive and significant effect on vegetable farmers' income, (3) Distribution channels and selling prices both have a significant effect on vegetable farmers' income. This shows that distribution channels and selling prices will influence Production Cost. Production Cost and good selling prices are important in efforts to increase the income of vegetable farmers.
Penerapan Model Bisnis Canvas dalam Mengembangkan Bisnis UMKM Madu Yasa 22 Kota Madiun Firdiana Nur Auliya; Sonja Andarini
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 6 (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.v5i6.2221

Abstract

Honey is a sweet liquid produced by honey bees from the nectar of flowers. Honey is a herbal product that has been used for centuries for health and culinary benefits. It has been believed by Indonesian people since ancient times for its usefulness because it is made of natural ingredients and has no side effects. One of these herbal companies is UMKM Madu Yasa 22 Madiun. Honey is also considered a good sugar substitute that can be consumed for your culinary needs. The emergence of similar industries has created tight competition which has resulted in sharp turnover fluctuations. Therefore, UMKM Hadu Yasa 22 needs a new strategy to formulate the right business model as well as develop and address these challenges. This research aims to analyze the UMKM Honey Yasa 22 model using a business model canvas approach and evaluate it based on SWOT analysis to produce recommendations for improvement of the business model block element. The research uses a qualitative descriptive approach using Business Model Canvas (BMC) data analysis techniques and SWOT analysis that includes the use of IFAS and EFAS. Data collection methods are interviews with selected informants and document research. The research informants consisted of the owners, employees, and customers of UMKM Madu Yasa 22 randomly selected, a total of 11 people who have made repeated purchases. The findings indicate that SWOT analysis diagrams lead to diversification strategies (product/market) that serve as input for business improvement of canvas models. From its implementation, it recommended improvements to nine elements of Canvas Business Model, as well as strategies that enable the development of UMKM Madhu Yasa 22 business.
Sejauh Mana Pembahasan Pasar Modal Syariah? : Sebuah Analisis Scientometric Mughnii Kahila Shanty; Miftakhus Surur
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 7 (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.v5i7.2225

Abstract

This research aims to map the development of Islamic capital market research and trends, as well as how this topic is developing in various countries and the themes that dominate the literature based on journals indexed by Scopus. The method used is descriptive qualitative by analyzing data from 69 documents published from 2000 to the first quarter of 2024. For further analysis, researchers used Biblioshiny software, a free tool supported by R. The results show that discussions regarding the Islamic capital market are not only limited to in Muslim-majority countries, but also gets attention from non-Muslim countries. There are three topics related to sharia capital market trends, namely; The Role of the Government and Performance of the Sharia Index, Islamic Law on Sharia Capital Markets, and Investment and Economic Growth. The practical implications of this research can be utilized by investors, governments, regulators and companies or SMEs who can use the Islamic capital market as an instrument to seek capital for their businesses. Suggestions for further research could be to use a better database such as WoS for more comprehensive results.
Analisis Pendapatan Petani Jagung yang Ditinjau dari Modal dan Harga Jual: Studi pada Petani Jagung di Desa Tudi Kecamatan Monano Fitriana Atima; Hartati Tuli; Ronal S.Badu
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 7 (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.v5i7.2227

Abstract

In Indonesia, corn is a food ingredient that can contribute to the development of the agricultural sector. Development of the agricultural sector is synonymous with efforts to increase community income and welfare. There are various factors that can influence farming income such as capital, selling price, production, land area, and labor. The aim of this research is to determine the income of corn farmers in terms of capital and selling price. This research uses a descriptive qualitative method using primary data obtained through observation, interviews and documentation. The results of this research show that the average level of income of farmers in terms of selling prices produces income for one harvest which is quite high because the average selling price received during the last harvest by farmers was IDR 4,800/kg. This is also a high selling price. will produce a large income, while the farmer's income level in terms of capital to produce one harvest is quite low due to the varying differences in capital expenditure. This can occur because the purchase price of tools, materials and wage costs incurred by each informant is different, this causes large the small amount of capital spent will affect the level of income generated.
Pengaruh Modal Minimum, Kepatuhan Syariah dan Preferensi Resiko Terhadap Minat Berinvestasi Pasar Modal Syariah Helma Zuen Anggryani; Miftakhus Surur
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 7 (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.v5i7.2242

Abstract

This research aims to determine the influence of minimum capital, sharia compliance, and risk preferences on interest in investing in the sharia capital market with an understanding of investment as a moderating variable. The case study in this research is generation Z in Bogor. This research uses the SEM PLS method using SmartPLS 4 software. The number of samples in this research was 115 respondents. The research results show that minimum capital does not have a significant effect on investment interest. Sharia compliance has a significant effect on investment interest and risk preferences also have a significant effect on investment interest. Meanwhile, investment understanding cannot yet be a moderating variable on minimum capital. However, investment knowledge is successful and significant as a moderator of the relationship between Sharia Compliance on investment interest and risk preferences on investment interest.
Analisis Pendapatan Objek Wisata dan Kontribusinya Terhadap Pendapatan Asli Daerah Kabupaten Bone Bolango Tahun 2020-2022 Sri Mulyani Ahmad; Ronald S. Badu; Victorson Taruh
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 7 (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.v5i7.2249

Abstract

This research aims to analyze the level of income generated by tourist attractions in Bone Bolango Regency and to analyze the extent of the contribution of tourist attraction income levies to Regional Original Income in Bone Bolango Regency. The data source used in this research is secondary data sourced from time series data over a three year period, namely from 2020 to 2022. This research utilizes a documentation method that involves the use of secondary data, with a range of observations from 2020 to 2022. The secondary data used used comes from a report prepared by a related institution. The data analysis technique used in this research is quantitative descriptive analysis, namely by using the calculation of tourist attraction income and calculating the contribution of tourism levies to local original income using the Value Formatting method. The research results show that (1) After conducting research over the last three years, income from the Bone Bolango Regency tourist attraction has experienced stable growth. Total income during this period reached impressive figures, with an average amount during 2020 to 2022 of IDR. 674,056,515. This success reflects efforts to manage and increase the attractiveness of tourist destinations in Bone Bolango Regency. (2) After conducting research over the last three years, the contribution of tourism sector levies to the original regional income of Bone Bolango Regency has experienced fluctuations. The tourism sector managed to achieve an excellent contribution level with an average of 58.43% during 2020 to 2022. This success not only reflects the attractiveness of the Bone Bolango Regency tourist destination, but also the effectiveness of management strategies and positive engagement.
Analisis Komparatif Teori Konsumsi Mazhab Monzer Kahf, Abdul Manan dan Yusuf Al-Qardhawi Naysa Buri; Nurizal Ismail; Sholahuddin Al-Ayubi
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 6 (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.v5i6.2260

Abstract

This study aims to compare consumption theories according to the perspectives of Monzer Kahf, Abdul Manan, and Yusuf Al-Qardhawi. It employs a formal literature review method to compare the consumption theories of these three figures, utilizing qualitative analysis of relevant literature and texts such as books, articles, and journals authored by the three thinkers. The research findings indicate that Monzer Kahf, Abdul Manan, and Yusuf al-Qardhawi have different approaches to understanding consumption in the context of Islamic economics. Monzer Kahf emphasizes the importance of consuming goods without extravagance or wastefulness and paying attention to the benefits of those goods. Abdul Manan underscores the significance of creating fair income and wealth distribution. Meanwhile, Yusuf al-Qardhawi emphasizes the importance of consuming by considering necessary needs, including spending wealth for goodness, avoiding miserliness, combating wasteful actions, and adopting a modest attitude in spending wealth. Thus, the three consumption theories according to the perspectives of Monzer Kahf, Abdul Manan, and Yusuf Al-Qardhawi share similarities in emphasizing the importance of moderate consumption, avoiding miserliness, and meeting the basic needs of individuals and society.
Pengaruh Efisiensi dan Keamanan Terhadap Minat Nasabah Menggunakan Mobile Banking pada Bank Sumut Syariah Kantor Cabang Syariah Katamso Medan Amanda Nabila; Pani Akhiruddin Siregar
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 8 (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.v5i8.2265

Abstract

This research aims to test whether there is an influence of efficiency and security on customer interest in using mobile banking at Bank Sumut Syariah Medan Syariah. The population used in this research were customers of Bank Sumut Syariah Medan Syariah. The research results show that there is an influence between Efficiency and Security on the use of Mobile Banking at Bank Sumut Syariah Medan Syariah Branch.
Analisis PSAK No. 18: Akuntansi dan Pelaporan Program Manfaat Purnakarya Terhadap Bank Indonesia Fadjrihana, Meidah; Apriliani, Rida; Uzilawati, Lia
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 6 (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.v5i6.2276

Abstract

This study aims to determine the pension fund accounting records applied at Bank Indonesia based on the Statement of Accounting Standards (PSAK) No. 18. The type of research used is descriptive qualitative research. Data collection is based on the annual report and financial statements of the Bank Indonesia pension fund for the 2020 and 2021 periods. The analysis technique used in this research uses comparative descriptive which compares the financial statements of the Bank Indonesia pension fund with the Requirements of Accounting Standards (PSAK) No. 18. Based on the research that has been conducted regarding the Application of Accounting Standard Requirements (PSAK) No. 18 regarding pension fund accounting, it can be concluded that the recording and reporting of the Bank Indonesia pension fund is in accordance with the Application of Accounting Standard Requirements (PSAK) No. 18 and there are no deviations from the established standards.

Page 36 of 164 | Total Record : 1633

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