cover
Contact Name
Dhita Febyanti
Contact Email
editor@ijefm.co.in
Phone
+6281315458523
Journal Mail Official
editor@ijefm.co.in
Editorial Address
Jl. Raya Pemda Pajeleran Sukahati No. 41 Cibinong, Bogor. 16913
Location
Kab. gresik,
Jawa timur
INDONESIA
Journal of Ekonomics, Finance, and Management Studies
ISSN : 26202956     EISSN : 27470490     DOI : https://doi.org/10.47467/elmal.v5i12
Core Subject : Religion, Economy,
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.
Articles 1,633 Documents
Determinan Pemilihan Profesi Akuntan Publik di Kalangan Mahasiswa Akuntansi Fitri; Anggraeni, Dewi; Rabiyah, Ulfa; Azzahra, Nabila; Nurwahidah
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.v5i6.3130

Abstract

The aim of this research is to determine the factors that encourage students' interest in choosing the public accounting profession. The aim of this study is to identify the elements that motivate students to choose to work in society, in terms of financial rewards, personality, level of job security, ease of information, and work environment towards interest in becoming a public accountant. We hope that this research will provide a broader understanding of the reasons why students choose the public accounting profession. This research uses quantitative descriptive methods using multiple regression analysis using primary data in the form of statements given directly to respondents. Respondents were students with a total of 115 participants. The results show that interest in a career as a public accountant is not influenced by awards, level of security and ease of information, but on the contrary, personality and work environment are factors that generate interest in a career as a public accountant.
Pengaruh Komitmen Organisasi, Motivasi Kerja dan Kepuasan Kerja Terhadap Kinerja Sumber Daya Insani (SDI) pada PT. Karya Maju Sejahtera Bersama Liana Nanda Lestari; Alimatul Farida; Abdillah Mundir
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.v5i9.3147

Abstract

The purpose of this research is to determine the influence of organizational commitment, work motivation, and job satisfaction on human resource performance. This research is quantitative using a survey type and data analysis techniques using SPSS 25. The respondents for this research were 67 employees of PT. Karya Maju Sejahtera, Gudang B. The results of this research show that organizational commitment partially has no effect on human resource performance. Meanwhile, simultaneously these variables have no effect on the performance of PT. Karya Maju Sejahtera Bersama.
Pengaruh Literasi Keuangan Terhadap Kesejahteraan PNS di Kota Bengkulu Agfi Nur Mahdiyah; Sri Adji Prabawa
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.v5i6.3167

Abstract

These findings are intended to examine the influence of financial literacy on the welfare of civil servants in Bengkulu City. Using the SEM model and SmartPLS 4.0 software, these findings analyze data from 60 respondents who are civil servants in Bengkulu City. The variables used in these findings are financial behavior, financial attitude and financial knowledge and welfare. The findings provide an indication that financial behavior, financial attitude and financial knowledge have a significant influence on the welfare of civil servants. Good financial behavior, positive financial attitude and adequate financial knowledge have been proven to improve the welfare of civil servants. This research provides new insight into the many factors that influence the welfare of civil servants and suggests that government agencies can consider these aspects in designing human resource development programs. In doing so, this research contributes to the behavioral finance and welfare literature of civil servants, as well as providing practical implications for human resource management in the public sector.
Model Pengembangan Community Based Tourism Desa Jangkaran, Kabupaten Kulon Progo Daffa Hanief Wisnu Putranto, Daffa Hanief Wisnu Putranto; Rahayu Kistanti, Nurjannah
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.v5i7.3179

Abstract

Community-based tourism (CBT) development grants broader authority to the community to manage their village's potential to enhance the economy and sustainable development. This study aims to find a model for community-based tourism (CBT) development in Jangkaran Village, Kulon Progo, Yogyakarta, which has the potential for ecotourism, cultural tourism, and agrotourism. The research employs a mixed-methods approach, combining qualitative and quantitative methods, collecting data through observation, interviews, Focus Group Discussions (FGD), and documentation, with the aid of SWOT analysis to determine priority strategies for tourism development in integration with the CBT model. The results show that community participation in managing tourist attractions is quite good, with most mangrove tourism attractions managed by Jangkaran community groups, and the presence of creative economy elements such as local art events, culinary offerings, and unique souvenirs. The challenges faced by Jangkaran tourism stakeholders include development programs and the construction of attractions, amenities, and accessibility, which are still hindered by regulations that do not fully support Jangkaran's tourism development. Based on the SWOT IFAS-EFAS analysis, the strategic position for Jangkaran Village tourism development falls into the SO (Strengths-Opportunities) quadrant, indicating a Competitive Strategy. Gradually, this CBT model can be applied in Jangkaran Village through an institutional collaboration approach, thereby realizing sustainable tourism, creating job opportunities for Jangkaran residents, and strengthening the village and household economy. This study can serve as a guide for Jangkaran Village to further develop tourism direction through careful planning, prioritizing sustainable development principles, and emphasizing community participation in planning, implementation, monitoring, and evaluation.
Analisis Faktor-Faktor yang Mempengaruhi Kepatuhan Wajib Pajak Kendaraan Bermotor dengan Sosialisasi Perpajakan Sebagai Variabel Moderating: Studi Kasus Wajib Pajak Kendaraan Bermotor Kantor Samsat Surabaya Timur Intan Maharani Febrilianingrum; 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.v5i8.3189

Abstract

This research aims to analyze how much influence the variables of E-Samsat understanding, taxpayer awareness, tax sanctions have on motor vehicle taxpayer compliance with tax socialization as a moderating variable at the East Surabaya Samsat Office. This research uses a survey method by giving questionnaires to registered taxpayers who come when the survey is carried out at the East Surabaya Samsat Office. Determination of the sample using the accidental sampling method. The number of samples in this study was 100 respondents. The results of this research indicate that understanding E-Samsat and tax sanctions contributes positively to motor vehicle taxpayer compliance, taxpayer awareness does not contribute positively to motor vehicle taxpayer compliance, tax socialization weakens understanding of E-Samsat, taxpayer awareness, and tax sanctions against motor vehicle tax compliance.
Penilaian Tingkat Kesehatan Keuangan pada PT. Jasa Marga Persero Tbk Periode 2018–2022 Dhini Ramadhanty
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.v5i7.3195

Abstract

Assessing the level of financial health of a company is an important thing that can help evaluate the company's current and past financial position and operating results. This also does not fail to happen to State-Owned Enterprises (BUMN). To measure financial performance or health, the Ministry of BUMN has regulated it and made it an assessment standard for BUMN, which is stated in the Decree of the Minister of BUMN No. KEP-100/MBU/2002. This research aims to analyze the financial statements for the 2018–2022 period of PT. Jasa Marga Persero Tbk based on the Ministerial Decree. This research uses quantitative data measured on a numerical scale. This research uses quantitative descriptive analysis, which explains the research results in the form of financial report data related to company performance. The data is in the form of accounting information which will then be analyzed using the necessary financial ratios and can show information regarding liquidity, solvency, activity and profitability. The research results show that the assessment of the health level of PT. Jasa Marga (Persero) Tbk. 2018–2022 based on the Decree of the Minister of BUMN No. KEP-100/MBU/2002, if seen from the profitability and the liquidity ratio is considered to be getting better, while the activity and solvency ratio is considered to be less good. Apart from that, the research results also showed that the level of financial health was “not healthy,” but in 2022 the health level of PT. Jasa Marga (Persero) Tbk improved to “healthy.”
Penerapan E-Government Menggunakan Quick Response Code Indonesian Standard (QRIS) pada Pembayaran Pajak Bumi Bangunan di Kota Bandung. Ajeng Nofita; Slamet Usman Ismanto
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.v5i8.3198

Abstract

This study analyzes the implementation of the Quick Response Code Indonesian Standard (QRIS) as a payment method for Land and Building Tax (PBB) in Bandung City. The Bandung City Government, through the Regional Revenue Agency (Bapenda), adopted QRIS technology to enhance efficiency, transparency, and accessibility in tax payments. The use of QRIS facilitates taxpayers to make payments without visiting the payment office, reduces administrative costs, and enables real-time monitoring of tax receipts. This research method involves interviews with taxpayers and tax officials, as well as data collection from observations and related sources. The results indicate that QRIS speeds up the payment process, improves administrative efficiency, and reduces costs. Despite its ease of use, the adoption rate of QRIS remains low at only 0.70% in the first year. To increase adoption, more socialization and training on the benefits and usage of QRIS are needed. Based on E-Government theory, the implementation of QRIS at Bapenda Kota Bandung shows that leadership, information infrastructure, information management, and socialization are key to improving the quality of public services and budget management.
Analisis Pengaruh Risk Based Capital, Profitabilitas dan Likuiditas Terhadap Financial Distress: Studi Kasus Perusahaan Asuransi di Bursa Efek Indonesia Tahun 2018 -2022 Nia Fitriah Dharmawati; Anita Akhirruddin
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.v5i6.3216

Abstract

This study aims to determine the effect of risk based capital, profitability and liquidity on financial distress of insurance companies listed on the Indonesia Stock Exchange in 2018 - 2022. This research uses a quantitative approach. Sampling using purposive sampling, after selection, 11 companies were obtained with an observation time of 5 years so that the observation object was 55 samples. The analysis technique used is multiple linear regression analysis with the help of the SPSS 24 program. The results showed that risk-based capital, profitability and liquidity simultaneously affect financial distress. While partially risk-based capital has no significant effect, profitability and liquidity have a significant effect on financial distress.
Mediasi Kepuasan Kerja pada Motivasi dan Beban Kerja untuk Meningkatkan Kinerja Karyawan Muhammad Rafif Falah; Ika Korika Swasti
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.v5i9.3228

Abstract

This study aims to determine the influence of motivation and workload on performance through job satisfaction. This study was carried out by distributing questionnaires to 50 employees in the marketing division, with statements filled in using a 5 point Likert scale. The data obtained was then analyzed using Partial Least Square (PLS). The result showed that overall performance was influence by motivation and workload through job satisfaction and the rest influenced by other variables outside the research model. Motivation has a significant positive influence on performance and workload has a negative significant influence on performance. On indirect effect, job satisfaction has mediated the two independent variables on the dependent variables. Through job satisfaction, motivation has a significant positive influence on performance and workload through indirect effect has a significant negative on performance.
Utilizing Local Cocoa as Ready to Drink Beverage with Various Flavors and Supporting Cocoa Farmers Empowerment in Samarinda Andi Rachmat Aidil Alfadlan; Vera Anita; Marsha Anindita
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.v5i7.3253

Abstract

Cokelat Harapan was established as a solution to increase cocoa consumption and empower cocoa farmers in Indonesia, particularly in Samarinda and Blitar. The enterprise focuses on developing ready-to-drink chocolate beverages in various flavors, utilizing local cocoa to support the local economy. Through collaborations with farmers and chocolate production companies, Cokelat Harapan aims to become a chocolate retail company with a focus on research and development. Its primary mission is to empower cocoa farmers by providing them with a share of the profit not only from cocoa purchases but also from the utilization of cocoa sold back to the market.

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