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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 1,633 Documents
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Pengaruh Total Assets Turnover, Debt To Equity Ratio, dan Current Ratio Terhadap Return On Assets Galuh Chandra Kirana; Munari
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.v5i8.2742

Abstract

The aim of this research was to determine the influence of Total Asset Turnover, Debt to Equity Ratio, and Current Ratio on Return On Assets in food and beverage sector manufacturing companies listed on the IDX for the 2020-2022 period. This research was conducted using a quantitative approach with secondary data, namely financial reports of food and beverage manufacturing companies listed on the IDX for the 2020-2022 period. The sample in this study was 19 companies and was analyzed using multiple linear regression analysis. The results of the research show that total asset turnover partially has a positive and significant effect on return on assets, debt to equity ratio partially has a negative and significant effect on return on assets, current ratio partially has a negative and insignificant effect on return on assets, and together – Total asset turnover, debt to equity ratio, and current ratio simultaneously influence return on assets in food and beverage sector manufacturing companies on the IDX for the 2020-2022 period.
Impementasi Asy-Syu’ara dalam Good Village Governance Sebagai Upaya Pencegahan Kecurangan Pengelolaan Keuangan Desa Brilian Nanda Arifian; Mohamad Djasuli
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.v5i6.2752

Abstract

The purpose of this study is to determine the application of the content of Asy-Syu'aaraa in good village governance as an effort to prevent fraud in village financial management. The type of research used is qualitative research with a case study approach, namely by using primary data such as observation, interviews and documentation. The result of this research is that the content of Surah Ash-Syu'ara as a guideline is able to provide benefits to the community, especially the village government in village financial management by providing the values of trustworthiness, accountability and transparency, justice, and participation. The application of these values can increase public trust, reduce the risk of corruption, and ensure the effective and efficient use of village funds. By adopting these principles, village governments can realize good governance, improve community welfare, and create a more transparent and accountable government environment.
Inovasi Wakaf di Era Digital dalam Mengoptimalkan Potensi untuk Pembangunan Berkelanjutan di Negeri Berkembang Nuradi; Nurul Huda; Husnul Khatimah
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.v5i6.2773

Abstract

The concept of waqf, or Islamic philanthropy, has a long history in Indonesia, playing a significant role in the development of Muslim communities. Recent innovations in the digital era have opened up new opportunities for optimizing waqf management and its potential for supporting sustainable development in developing countries. This qualitative study aims to explore the role of digital waqf innovations in maximizing the potential for sustainable development in Indonesia, a developing country with the world's largest Muslim population. Through a comprehensive literature review and analysis of various journal articles, books, and other relevant sources, this research examines the practices of digital waqf innovations in developing countries. The findings highlight the potential of digital waqf innovations, such as crowdfunding, blockchain technology, and mobile applications, to enhance the efficiency, accountability, and reach of waqf management. These technologies can expand the collection of waqf funds, increase transparency, and facilitate easier access for the public to participate in waqf. Additionally, data analytics can be utilized to identify community needs and allocate waqf assets more effectively to support sustainable economic programs. However, challenges such as the need for increased digital literacy, public trust in digital waqf management, and the alignment of waqf regulations with digital technology advancements must be addressed. This study provides insights and recommendations for stakeholders in developing countries, particularly Indonesia, to harness digital waqf innovations for more optimal support of sustainable development programs.
Analisis Akad Ijarah Tanah Kas Desa Bulusari Kecamatan Gempol Kabupaten Pasuruan dalam Perspektif Fikih Muamalah Khoiriyah, Siti; Ifdlolul Maghfur; M. Dayat
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.v5i9.2779

Abstract

Village cash land is land given to the village government to be managed as one of the village's original sources of income aimed at social interests in village development in improving community welfare. Various ways can be done by the village government to manage village cash land, one of which is through leases. The Bulusari Village Government utilizes village cash land by building shophouses in the Village Market which are then rented to the community. This study aims to determine whether the application of the Bulusari village cash land ijarah contract is in accordance with the principles of muamalah jurisprudence. This research uses field research methods with a qualitative approach because the author goes directly into the field to get information directly from informants. The results showed that the practice of leasing village cash land was in accordance with the principles of muamalah jurisprudence. Aspects such as clarity of the object of the contract (land), rental price agreement, and lease period have been well fulfilled in accordance with Islamic law. The application of ijarah contract on the cash land of Bulusari village helps improve the community's economy, so that the welfare of the community has increased.
Perkembangan Asuransi Syariah di Indonesia Ditinjau dari Pertumbuhan Eksponensial Ulil Absor Faiq Abdillah; Mugiyati
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.v5i9.2832

Abstract

The purpose of this study is to determine the six exponential processes experienced by Islamic insurance companies in Indonesia. The research method used is qualitative method. This research uses a literature approach sourced from books, journals and articles that are in accordance with the topic and focus of the research. The literature study method is used in this research to find scientific and theoretical studies. The analysis technique used uses the concept of exponential growth which consists of six stages. The results of this study show that sharia insurance in Indonesia has gone through exponential stages similar to technological developments in other industries. Six stages such as digitalization, deception, disruption, dematerialization, demonetization and democratization have adopted technology and found new ways to integrate those innovations into the business, allowing to increase efficiency, lower costs, and provide added value to customers. PT Asuransi Jasindo Syariah is one of the sharia insurance companies in Indonesia that shows a significant increase to reach the democratization stage, because it is not only a sharia insurance application, but there are many choices of features other than insurance such as several Islamic articles, sadaqah features and the implementation of cash waqf.
Analisis Risiko Modal Ventura Syariah di Indonesia Umi Qurrotul Aini; Mugiyati
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.v5i9.2837

Abstract

Venture capital as an alternative financing outside credit banking. Investments made in the form of shares or convertible bonds in the long term, and aimed at business partner companies (PPU), venture capital is a collection of capital originating from investors to be managed professionally by a management company and investment in PPU. Funds invested in venture capital are investment funds that have high risk. This research uses a library or literary study approach. Data collection techniques are carried out through reading and taking notes, as well as managing previous research materials. The aim of this research is to determine the potential risks that will occur and the impact of risks on venture capital. Research results show that venture capital often contributes to helping entrepreneurs develop. So it cannot be denied that venture capital is very prone to losses for both parties.
Pengaruh Kesadaran Pajak, Sanksi dan Program Pemutihan Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor: Studi Kasus di Kabupaten Sleman Azzahrotul Jannah; Nugraeni
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.v5i6.2850

Abstract

The tax is a territorial tax that must be paid. Seriousness in fulfilling tax obligations and reporting can show the level of awareness of people who are required to pay taxes. Taxpayers must carry out their responsibilities and pay carefully and on time because Indonesia has a self-evaluation system. That is the main income tax. The two-wheeled vehicle tax has the highest influence on regional income because it is a regional tax that needs to be paid. Income level is also very important and is related to a person's compliance with the tax contributions paid. This research investigates how taxpayer awareness, sanctions, and whitening programs impact motor vehicle taxpayer compliance in Sleman Regency from 2019 to 2022, with 100 respondents. Information in the form of questionnaires is usually processed and analyzed. Considering the outcomes of the hypothesis test, demonstrates vehicle tax compliance in the Sleman region in 2019–2022 is unaffected by taxpayer awareness of sanctions and whitening programs.
Pengaruh Distributive Justice dan Procedural Justice Terhadap Organizational Citizenship Behavior Toward Organization dengan Affective Commitment Sebagai Variabel Mediasi pada Dinas Sosial Kabupaten Bangkalan Fikri Dainuri Iqbal; Praptini Yulianti
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.v5i6.2851

Abstract

In today's globalised bureaucracy, it is not enough for employees to simply do the job they were hired to do. Many agencies expect their members to not only focus on and complete their own main tasks, but also proactively help their colleagues and the organisation, therefore, OCB is important in today's world of bureaucrats, where organisations must be increasingly effective to survive. As a result, researchers are encouraged to develop a deeper understanding of the variables associated with OCB. This study aims to determine the effect of distributive justice and procedural justice variables on OCB and also the mediating effect of affective commitment on the relationship between the two. The results showed that distributive justice and procedural justice had a significant positive effect on affective commitment, affective commitment had a significant positive effect on OCB aimed at the organisation (OCB-O), distributive and procedural justice had an insignificant positive effect on OCB aimed at the organisation (OCB-O), and affective commitment was partially proven to mediate the relationship between distributive and procedural justice with OCB-O.
Pengaruh Desain Post, Komunikasi Visual dan Iklan Online Terhadap Minat Beli Pada Instagram @kopikenangan.id Tristanti, Denia; Oetarjo, Mas
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.v5i9.2876

Abstract

As technology develops, especially Instagram has become an essential need in increasing work productivity and has become the main platform for promoting business in Indonesia. One brand that uses Instagram is Kopi Kenangan. When marketing, you need to pay attention to post design, visual communication and online advertising. This encourages researchers to examine what variables influence buying interest. “This study aims to investigate the influence of variables on enhancing purchase interest on Instagram @kopikenangan.id. The research adopts a quantitative approach with primary data. Respondents were selected using the Lemeshow formula, resulting in a sample size of 100 individuals. Data analysis involved multiple linear regression, as well as validity, reliability, normality, multicollinearity, and heteroskedasticity testing, along with T-tests and F-tests. The findings indicate that post design, visual communication, and online advertising significantly impact consumer purchase interest on the Instagram account @kopikenangan.id.
Pengaruh Kualitas Produk, Inovasi Produk dan Kualitas Pelayanan Terhadap Keputusan Pembelian (Studi Kasus Kedai Jupe Bangil) Aditya, Mita; Oetarjo, Mas
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.v5i9.2878

Abstract

Seiring berjalannya , industri kuliner telah berkembang menjadi salah satu sektor ekonomi kreatif yang memberikan kontribusi signifikan terhadap Produk Domestik Bruto (PDB) di Indonesia. Salah satu bisnis kuliner yang turut memanfaatkan perkembangan ini adalah Kedai Jupe Bangil. Kedai ini berlokasi di Kabupaten Pasuruan dan dikenal dengan menu makanan pedas yang memiliki berbagai tingkat kepedasan. Dalam strategi pemasarannya, Kedai Jupe Bangil fokus pada kualitas produk, inovasi produk, dan kualitas pelayanan. Berdasarkan latar belakang tersebut, peneliti tertarik untuk mengkaji variabel-variabel yang mempengaruhi keputusan pembelian konsumen. Penelitian ini bertujuan untuk mengidentifikasi variabel yang signifikan dalam meningkatkan keputusan pembelian di Kedai Jupe Bangil. Menggunakan metode kuantitatif dengan data primer, penelitian ini melibatkan responden sebanyak 98 menjadi 100 orang yang ditentukan berdasarkan rumus Lemeshow. Analisis data dalam penelitian ini dilakukan melalui uji regresi linier berganda, uji validitas, uji reliabilitas, uji normalitas, uji multikolinearitas, uji heteroskedastisitas, uji T, dan uji F. Hasil penelitian menunjukkan bahwa ketiga variabel yaitu kualitas produk, inovasi produk, dan kualitas pelayanan berpengaruh secara signifikan terhadap keputusan pembelian konsumen di Kedai Jupe Bangil.

Page 42 of 164 | Total Record : 1633

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