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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 Penerapan Akuntansi Persediaan Berdasarkan PSAK 14 Valdheerian Barnix, Mikael; Jannah, Roudhotul; Uzliawati, Lia
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.v5i5.2374

Abstract

PT Powerblock Indonesia berlokasi di Jawilan, kabupaten Serang, Provinsi Banten, dan memproduksi Blok AAC (Autoclaved Aerated Concrete Block), Beton Ringan (Bata Ringan), Mortar Instan (Mortar Instan), Pelapis Anti Bocor (Pelapis Anti Bocor), dan Panel AAC. Tujuan penelitian ini yaitu untuk menganalisis penerapan akuntansi persediaan pada PT Powerblock Indonesia berdasarkan ketentuan dalam PSAK 14. Penelitian ini menggunakan uji deskriptif kualitatif, yang menganalisis masalah dengan mengaitkannya dengan data yang sudah ada, seperti catatan persediaan dan data penjualan. Sumber data penelitian ini adalah data primer yaitu, informasi yang diterima langsung dari perusahaan yang melakukan penelitian dalam hal ini dari PT. Power Block Indonesia. Metode yang dilakukan dengan cara mengumpulkan informasi, menyajikan data dan menganalisis data, membandingkan teori dengan data objektif yang ada. Hasil penelitian ini menunjukkan bahwa dalam mencatat persediaan PT Powerblock Indonesia menggunakan metode perpetual dan dalam menilai persediaan menggunakan metode FIFO (first in, first out) yang artinya barang pertama yang masuk ke gudang adalah barang pertama yang keluar dari gudang. Berdasarkan hasil penelitian dapat disimpulkan bahwa PT Powerblock Indonesia dalam melakukan pencatatan dan penilaian persediaan sudah sesuai dengan PSAK 14.
Pengaruh Innovative Work Behavior, Competency dan Teamwork terhadap Kinerja Karyawan di CV. Faris Collection Sidoarjo Wulan Fitri Yanti; Sumartik; Hasan Ubaidillah
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 9 (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.v5i9.2379

Abstract

This research aims to determine the influence of innovative work behavior, competency and teamwork on employee performance. This study uses a quantitative approach. The population in this study were all employees at CV. Faris Collection Sidoarjo, totaling 104 employees, were used as respondents using saturated sampling techniques. The independent variables are innovative work behavior, competency and teamwork, while the dependent variable is employee performance. The data collection technique uses a questionnaire with Likert scale measurements. The data analysis technique uses SPSS version 25 software. Based on the research results and discussions that have been described, it can be concluded that there is a positive and significant influence between innovative work behavior, competency and teamwork variables on employee performance. Each variable also indicates that there is a positive and significant influence. Where the variable innovative work behavior has a partial and simultaneous effect on employee performance, competency has a partial and simultaneous effect on employee performance, and teamwork also has a partial and simultaneous effect on employee performance
Pengaruh Labelisasi Halal, Brand Awareness, dan Viral Marketing Terhadap Keputusan Pembelian Konsumen di Mixue: Studi Kasus pada Pelanggan Muslim Mixue di Surakarta Sela Pratika Dewi; Ahmad Mardalis
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.v5i5.2386

Abstract

he food and beverage industry in Indonesia continues to experience growth amidst various ever-changing market trends. Ice cream is one of the most popular food products in Indonesia. One of the ice cream brands that is currently widely discussed by the community is Mixue ice cream. Consumers who are aware of this brand make Mixue easily remembered and recognized. Technological advancements make it easier for people to obtain and access new viral information. Viral marketing strategies facilitate this brand in introducing itself to consumers and serve as a promotional medium for marketers. The emergence of halal certification provided by MUI for Mixue has a significant influence on Indonesian society due to the majority of its population being Muslims. This research aims to analyze the influence of halal labeling, brand awareness, and viral marketing on consumer purchasing decisions in Mixue, especially among Muslim consumers in Surakarta. This study is a quantitative research type using survey methods. The research technique used is purposive sampling, where the researcher uses their own considerations in selecting the necessary population to provide information that is in line with the research needs. The researcher used primary data in analyzing the data. This method was carried out by distributing questionnaires to the target population and obtaining a sample of 210 respondents. The data processing used was with SPSS Statistics version 26. The results of this study indicate that the halal labeling variable, brand awareness variable, and viral marketing variable significantly influence Muslim consumer purchasing decisions in Mixue simultaneously..
Peran Lembaga Zakat dalam Pemberdayaan Ekonomi Penerima Zakat: Studi Kasus BAZNAS Kota Jogja dan BAZNAS DIY Sutrisno, Sutrisno
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.v5i5.2398

Abstract

This research aims to determine the role of zakat institutions in economic empowerment of zakat recipients, with a case study at BAZNAS Jogja City & BAZNAS DIY. This research uses descriptive qualitative methods. Data obtained through observation, interviews and documentation. There were seven informants in this research consisting of the Program Manager, Implementing Staff for zakat distribution, Program Facilitators and zakat recipients at each Zakat Institution studied. The research results concluded that BAZNAS Jogja City & BAZNAS DIY have played an optimal role in efforts to improve the economy of zakat recipients. The two zakat institutions have implemented several productive zakat programs aimed at empowering zakat recipients in the businesses they run. The strategy used is providing provisions to potential aid recipients, business training and providing business capital to zakat recipients. There are several obstacles faced by BAZNAS Jogja City & BAZNAS DIY in empowering the economy of zakat recipients, including zakat recipients not being optimal in running their businesses, especially in increasing sales. Thus, BAZNAS City and BAZNAS DIY need to provide assistance according to the problems experienced by zakat recipients to help and improve the businesses of zakat recipients. Keywords: Role of BAZNAS, Economic Empowerment, Zakat recipients.
Pengaruh Pembiayaan terhadap Peningkatan Pendapatan UMKM pada PT. BTPN Syariah KC. Tanjung Balai Putri Mildani Sari Sibarani; Syahrul Amsari
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.v5i5.2400

Abstract

This research is aimed at customers of banks in particular UMKM perpetrators need sufficient funding to conduct their business which in the end improve their opinion. The influence of financing on the revenue of UMKM category customers on BTPN Shariah KC. Tanjung Balai. BTPN Shariah contributes to the Indonesian economy by creating jobs and reducing poverty. However, the limited capital available to UMKM hampers its development, and this is where Sharia financing can play an important role, so explore how Sharia funding can provide opportunities for UMKM with limited capital to develop its business and contribute to the economic growth of UMKM in Tanjung Balai. With primary data collected through questionnaires, quantitative methods are used in this research. BTPN Shariah KC. Tanjung Balai was asked to answer the questionnaire. A simple linear regression method is used to analyze data using the SPSS 23 program. The results of the research show that the financing variable affects the customer income variable of 69%, as demonstrated by the t-value of 8,048 less than 2,051 with a significance of 0,000. The remaining portion is affected by additional variables that are not included in the research model.
Systematic Literature Review Analisa Faktor-faktor yang Mempengaruhi Minat Mayarakat dalam Menggunakan Layanan di Koperasi Syariah Hanifah Alhusna; Sebastian Herman
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 9 (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.v5i9.2402

Abstract

The aim of this research is to analyze factors that can influence people's interest in using services in sharia cooperatives, where sharia cooperatives have an important role in the economy after banking. This research uses qualitative methods, using the Publish or Perish application to analyze various journals that already exist on Google Scholar. which includes behavioral research on why people choose sharia cooperatives to use the services offered by sharia cooperatives. After that, what variables are found that influence members to want to use services at sharia cooperatives and then analyzed and identified. Using the method of collecting research results based on the reasons why people are interested in choosing to use services in sharia cooperatives that are not yet available, the results of this research can be used as evaluation material and become the basis for sharia cooperatives in designing strategies with significant variables that continue to develop or progress. The results of the analysis show that factors such as trust or religiosity, social and knowledge about sharia cooperatives themselves influence people's decisions in using services at sharia cooperatives. These findings provide insight or can be used as evaluation material for cooperative managers to increase community participation in using services in cooperative institutions.
Manajemen Pengelolaan Utang pada Rumah Tangga Kelas Menengah di Kota Pontianak Dina Amaliah Maulida; Dwi Surya Atmaja; Syahbudi
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.v5i5.2408

Abstract

Basically, debt in Islam is seen as an instrument that can help in meeting the needs of individuals or groups in need, but also has a side that needs to be considered so as not to cause harm or injustice. Due to poor financial management, some people today are more likely to go into debt. Many people go into debt to make ends meet, and the desire to owe comes from wanting to have an amount of money that is greater than their income. It is very important to carry out financial management in married life because the consumptive tendencies of modern society cause irresponsible financial management. This research is an interdisciplinary research that is exploratory, exploratory research does not require certain hypotheses or theories. Researchers only prepare a few questions as a guide to obtain primary data in the form of information, information, as initial data needed. There are two data sources, primary data and secondary data, data analysis techniques using observation, interviews and documentation. The interview results show that debt management in middle-class households in Pontianak City is influenced by various factors, including needs, income, and awareness of the importance of managing debt wisely. In many cases, good debt management plays a key role in maintaining family economic stability
Pengaruh Pengetahuan Perpajakan dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak dalam Membayar Pajak Kendaraan Bermotor dengan Kesadaran Wajib Pajak Sebagai Variabel Intervening: Studi Kasus pada SAMSAT Kota Gorontalo Nur’Ain Husa; Nilawaty Yusuf; Muliyani Mahmud
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.v5i8.2412

Abstract

This study aims to prove the effect of tax knowledge and tax sanctions on taxpayer compliance in paying motor vehicle tax with taxpayer awareness as an intervening variable in Samsat Gorontalo City. This study used primary data, namely by distributing questionnaires to taxpayers registered at Samsat Kota Gorontalo. Sample determination in this study used incidental sampling method. . The number of taxpayers in this study was 100 taxpayers. The method used in this study is Partial Least Square (PLS) using SmartPLS 3.0 data analysis application. The results of this study show that taxation knowledge has a positive effect on taxpayer compliance. Tax sanctions do not have a positive effect on taxpayer compliance. Knowledge of taxation has a positive effect on taxpayer awareness. Tax sanctions have a positive effect on taxpayer awareness. Taxation knowledge positively affects taxpayer compliance with taxpayer awareness as an intervening variable. Tax sanctions positively affect taxpayer compliance with taxpayer awareness as an intervening variable.
Pengaruh Career Development dan Program Kerja Terhadap Kinerja Karyawan pada Bank Syariah PT. BPRS Puduarta Insani Tembung Suci Puspita Sari; Alfi Amalia
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.v5i6.2426

Abstract

This research aims to determine the influence of service quality and donation The aim of this research is to find out how work programs and career development influence the performance of Bank Syariah PT employees. BPRS Puduarta Insani Tembung, either in part or all at once. This learning method is associative. The sample taken was 19 people representing the entire workforce. In this research, a questionnaire was used to collect data. The SPSS (Statistical Package for Social Sciences) program version 29.00 was used to process research data. The Career Development Variable at PT BPRS Puduarta Insani Tembung Sharia Bank has quite a large influence on employee performance even though it is only partial. The performance of Bank Syariah PT employees is significantly influenced by the Work Program variable and is partially significant. BPRS Insani Tembung Puduarta. Simultaneously, the Career Development and Work Program variables have a significant effect on employee performance at the Sharia Bank PT. BPRS Puduarta Insani Tembung.
Analisis Pengaruh Indikator Keuangan dan Makroekonomi Terhadap Profitabilitas Bank Pekreditan Rakyat di Masa Sebelum dan Selama Pandemi Covid-19 Doni Rahmad; Fajri Adrianto; Masyhuri Hamidi
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.v5i5.2431

Abstract

This research aims to examine the influence of CAR, LDR, CASA, PDRB, and Inflation on the profitability of 82 (eighty-two) Rural Credit Banks (BPR) in the West Sumatra Province presented in the form of ROA ratios during the period before the Covid pandemic from 2017 to 2019 and during the Covid pandemic period from 2020 to 2022. The research method employed is descriptive research with a quantitative approach, utilizing panel data regression analysis. The data used are secondary data sourced from the financial reports of BPR publications in the West Sumatra Province, the Central Bureau of Statistics, and Bank Indonesia. Partial results of the research during the pre-Covid pandemic period indicate that (1) CAR significantly influences ROA positively; (2) LDR significantly influences ROA negatively; (3) CASA significantly influences ROA negatively; (4) PDRB significantly influences ROA negatively; (5) Inflation does not significantly influence ROA. Simultaneously, CAR, LDR, CASA, PDRB, and Inflation collectively significantly affect ROA of BPR in the West Sumatra Province during the pre-Covid pandemic period. Partial results during the Covid pandemic period indicate that (1) CAR significantly influences ROA positively; (2) LDR does not significantly influence ROA; (3) CASA does not significantly influence ROA; (4) PDRB significantly influences ROA negatively; (5) Inflation does not significantly influence ROA. Simultaneously, CAR, LDR, CASA, PDRB, and Inflation collectively significantly affect ROA of BPR in the West Sumatra Province during the Covid pandemic period.

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