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Dhita Febyanti
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INDONESIA
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 1,498 Documents
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Penerapan Sistem Pencatatan Keuangan Aset Biologis Berdasarkan SAK EMKM pada UD Anna Pullet Erlinda Prastika Febrianti; Fia Rahma
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 1 (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.v5i1.417

Abstract

This research was conducted with the aim of knowing the application of the biological asset financial recording system according to SAK EMKM at UD Anna Pullet. This study uses qualitative methods with data collection techniques through interviews, documentation and observation. From the results of this study it can be seen that UD Anna Pullet's recording of financial statements and biological assets is still not in accordance with PSAK 69 and SAK EMKM, this occurs due to the owner's lack of expertise in managing financial reports and ignorance of the applicable financial accounting standards so that the owner only records expenses and receipts only. Keywords: Biological Assets, PSAK 69, SAK EMKM
Analisis Efektivitas Penggunaan Quick Response Code Indonesian Standard (QRIS) sebagai Alat Pembayaran Non Tunai pada Bank Syariah Indonesia KCP Godean 2 Sulistiani Arianti Putri; Dhidhin Noer Ady Rahmanto
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 1 (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.v5i1.427

Abstract

Sulistiani Arianti Putri, Dhidhin Noer Ady Rahmanto Universitas Alma Ata Yogyakarta 192100137@almaata.ac.id ABSTRACT The purpose of this study was conducted to find out and examine how effective the use of the Quick Response Code Indonesian Standard (QRIS) feature at Bank Syariah Indonesia KCP Godean 2 is to use it as a non-cash payment instrument. This type of research is included in field research, which means explaining and describing conditions and phenomena more clearly related to the situation that occurs, therefore the type of research used is a type of qualitative research through interviews and documentation. The subjects in this study were Branch Managers, Consumer Branch Relations Managers, Funding and Transaction Staff, Customer Service and customers who use QRIS BSI KCP Godean 2. The results of this study indicate that the effectiveness of using QRIS as a non-cash payment tool has been running effectively, this is evidenced with the fulfillment of 3 aspects of effectiveness (source approach, process approach and target approach). Meanwhile, the performance effectiveness of Islamic banks in implementing QRIS shows the fulfillment of two of the three approaches, namely the source approach and the process approach. For one other measure of effectiveness, it is considered that it cannot be fulfilled, namely the target approach because it cannot achieve the results or outputs that have been previously set. The cause of BSI KCP Godean 2 not achieving results or output was the lack of availability of Human Resources (HR). Even so, statements from customers regarding service quality are quite good and satisfying. Keywords: Effectiveness, Usage, Performance, Standard Indonesian Quick Response Code
Pengaruh Kepemilikan Manajerial, Profitabilitas dan Leverage terhadap Kebijakan Dividen dengan  Likuiditas sebagai Variabel Moderating pada  Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2017-2021 Cici Armayini; H. Kersna Minan
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 1 (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.v5i1.428

Abstract

This study aims to determine the effect of managerial ownership, profitability and leverage on dividend policy in manufacturing companies listed on the Indonesia Stock Exchange for the 2017-2021 period. Dividend policy is needed in determining the distribution of dividends in a company. Dividend policy concerns the company's decision to determine the use of the profits earned by the company, namely whether the profits will be distributed to shareholders or used as retained earnings to be reinvested in the company. Shareholders certainly hope to get large dividends, but the company has logical considerations because the company must think about the survival and growth of the company in the future. The population in this study were all manufacturing companies listed on the Indonesia Stock Exchange in 2017-2021, with a purposive sampling technique so that 31 companies were obtained for 5 years of observation. The data analysis used in this research is moderated regression analysis. The results of this study indicate that Managerial Ownership, Profitability and Leverage have a significant effect on Dividend Policy in Manufacturing companies listed on the IDX for the 2017-2021 period. Liquidity cannot moderate Managerial Ownership, Profitability and Leverage on Dividend Policy in Manufacturing companies listed on the IDX for the 2017–2021 period. Keywords: Managerial Ownership, Profitability, Leverage, Liquidity and Dividend Policy.
Analisis Konten Youtube sebagai Jaminan Fidusia pada Perbankan Syariah Annisyatulhuda Rani Ayuningtyas Sutikno; Fairuz Sabiq; Muh Nashirudin
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 1 (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.v5i1.429

Abstract

After the promulgation of Government Regulation Number 24 of 2022, copyright should be a breath of fresh air. However, the response given by financial institutions was only supportive and they did not have the courage to implement YouTube content as collateral. The method used in this research is the juridical-normative research method. The approach used in this research is the statutory approach. The data analysis technique used is the theory of Miles and Huberman, where there is data reduction, data presentation and conclusion. The government facilitates calculation assistance for intellectual property, but there are still many gaps in the application of these regulations. So we need a system or standard rules that regulate explicitly how to evaluate intellectual property economically. There are still many shortcomings in implementing Youtube content as a fiduciary guarantee, so additional regulations and a qualified system are still needed if you want to apply copyright as a fiduciary guarantee. Keywords : collateral, fiduciary, youtube.
Analisa Implementasi Manajemen Proyek pada Pengembangan Karung Goni Menjadi Tas yang Bermanfaat Davin Ewaldo; Michael Setiawan; Viviana Angesty; Ronny Firdiansyah
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 1 (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.v5i1.430

Abstract

TasGon is a product made from jute sack waste which is then processed into a useful product. In this project the burlap sack is processed into a bag called TasGon. This TasGon has many benefits, namely it can reduce the waste of burlap sacks that are wasted everywhere. In this study the authors used qualitative and descriptive research methods. This research is continued by analyzing project management, namely Project Integration, Project Scope Management, Project Time Management, Project Cost Management, Project Quality Management, Project Human Resource Management, Project Communication Management, Project Risk Management, Project Procurement Management, Project Stakeholder Management. The results of this study indicate that TasGoni has many benefits that can be felt by many people. Therefore the project undertaken must be in accordance with the quality of the product produced. Keywords: Project Management, Gunny Sack, Waste
Pengaruh Pengetahuan, Tekanan Waktu dan Motivasi terhadap Kinerja Auditor: Studi Kasus KAP KKSP Zahwatul Jannah; Kinanthi Putri  Ardiami
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 1 (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.v5i1.431

Abstract

This study aims to identify and obtain empirical evidence regarding the effect of knowledge, time pressure, and motivation on auditor performance. The population of this study was all auditors who worked at the KAP KKSP, consisting of 35 respondents. This study uses a non-probability sampling method with the help of SPSS and uses a saturated sample method. Data was obtained by distributing questionnaires to the auditors. The technique of analyzing the data uses multiple linear regression analysis. The results showed that knowledge (X1) and motivation (X3) affected auditor performance (Y) and time pressure (X2) did not affect auditor performance (Y). Keywords: Knowledge, time pressure, motivation, auditor performance
Analisis Prosedur Rekonsiliasi Bank pada Badan Keuangan dan Aset Daerah Kota Medan Annio Indah Lestari Nasution; Berlian Telambanua; Nur Marliana Anggraini; Rofiqoh Hannum Rao
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 1 (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.v5i1.432

Abstract

This study aims to analyze bank reconciliation procedures for regional financial institutions and assets in the city of Medan and researchers want to know the procedures for the bank reconciliation system for the Medan City Regional Financial and Asset Management Agency (BKAD). The method used in this research is a qualitative descriptive research method and in practice this research collects data and looks for references from journals and manuals. The data analysis technique used in this study was data obtained qualitatively and data collection in this research method also carried out field observations, and direct interviews with employees who were in the Regional Financial and Asset Management Office of the Medan Mayor's Office. From the results of data analysis, conclusions can be drawn and the results of the research found that the bank reconciliation procedure in the BKAD treasury sector in the city of Medan still has deficiencies, namely the checking account submitted is still in the form of paper, so the author analyzes the excessive use of paper. In addition, the bank data reconciliation process still uses a manual process that takes a long time. Keywords : procedure, reconciliation, bank data.
Pemanfaatan Pembangunan Sistem Pengelolaan Air Minum (SPAM) Regional Mebidang pada Masyarakat di Jalan Medan-Binjai Irma Yusriani Simamora; Saydina Maya Tanjung; Jirza Raisa Fahira; Muhammad Walid; Diky Syahputra
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 1 (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.v5i1.493

Abstract

Development of a Drinking Water Management System (SPAM) is an important effort to meet the community's need for clean water. This study aims to determine the utilization of SPAM development for people who live on Jalan Medan-Binjai. The method used in this research is data collection through surveys, interviews, and field observations. The data obtained were analyzed using a qualitative approach. The results of the study show that the construction of a SPAM on Jalan Medan-Binjai provides significant benefits for the community. However, this study also identified several challenges in the utilization of SPAM on Jalan Medan-Binjai. These challenges include the lack of public awareness in maintaining cleanliness and efficient use of water, as well as coordination between the government and the community in optimizing SPAM utilization. Keywords: Clean Water, Community, Medan City
Analisis Penyusunan Rencana Kerja di Satuan Kerja Perangkat Daerah (SKPD) Bagian BKAD Kota Medan Rabiatun Adawiyah; Cindy Kumala Dewi; Halimah Helmi; Annio Indah Lestari Nasution
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 1 (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.v5i1.496

Abstract

The work plan is referred to as a process that has the potential to achieve the targets to be achieved for the next year while taking into account the potential, opportunities and obstacles that may arise, the work plan includes the vision and mission, as well as the goals and targets of an organization, and also regarding the main tasks and organizational functions, as well as programs and activities that include work planning to be carried out within one year. The preparation of work planning is the implementation of planning concepts that play a role in organizational managerial processes as a determining factor in the success of achieving goals and targets and achieving the vision and mission of an organization. Preparation of work plans in the Medan City Regional Finance and Asset Agency, compiled in sync using State Ministerial Regulation number 86 of 2017 concerning norms for planning, controlling and evaluating regional development, assessing norms on work plans including vision, mission, objectives, policies, events and activities will be implemented within one year. appropriate use identification and urgent disputes and use refers to income, ability to achieve performance, strategic planning, and synergy using national policies, against the aims and objectives of the acquisition sponsor at the Finance Agency and regional assets of the Medan City Levy Unit; Regional Work Units (SKPD) must produce capacity targets from the proposed activities in their budgets. Delegation of powers is not only the right to use the law, but also has consequences for that role. Regarding the use of financial data, SKPD must always know how much the APBN has entered. Keywords: BKAD, Work Plans, Regional Financial Control and Evaluation, Implementation of Regional Opinions.
Analisis Pengelolaan Sumber Daya Manusia dalam Upaya Peningkatan Kualitas Kinerja Individu: Studi Kasus di Kantor PWI Sumut Zainarti; Elfran Dinata Sitepu; Dinda Pratiwi br Tarigan; Siti Annisa Putri
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 1 (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.v5i1.498

Abstract

Currently, with the rise of the media, the flow of information received by the public is different, professional journalists are an important pillar in informing the public. As a basis for action and improving the quality of life, human resource development has many things needed because it has important aspects in increasing productivity (Effendi and Sulistyorini, 2021). The purpose of this research is to find out the implementation of management and development of human resource management in the North Sumatra PWI organization. The research conducted by this writer uses a qualitative approach where the data is obtained without using numbers. The researcher chose a qualitative approach because it felt clearer and broader in the discussion. The use of a qualitative approach is intended to obtain original and natural data. This means that data is in accordance with the real situation and has deep meaning. PWI Sumut has carried out well the development of its human resources and encouraged its members to behave professionally in carrying out the profession as journalists through the training provided. Starting from the development of knowledge and skills, deepening the code of ethics, and competency tests which become formal development in the journalist profession. Although there are still some members who violate the journalistic code of ethics. Keywords: human resources, improving the quality of performance, North Sumatra PWI office

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