cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
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
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
 44   45   46   47   48 
Pengaruh Leverage, Profitabilitas, dan Firm Size Terhadap Ketepatan Waktu Pelaporan Laporan Keuangan: Studi Empiris Pada Perusahaan Food and Beverages yang Terdaftar di BEI Periode 2019-2023 Dara Cyntya Putri; 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.v5i8.3270

Abstract

The aim of this research is to obtain empirical evidence regarding the influence of leverage, profitability and firm size variables on the timeliness of reporting financial reports in food and beverages subsector companies listed on the IDX for the 2019-2023 period. This type of research is quantitative research. The data used in this research is secondary data. The population in this research is food and beverages subsector companies registered on the IDX for the 2019-2023 period, namely 84 companies. The sample in this research was 28 companies that met the researchers' criteria, so a total of 140 samples were obtained over 5 years of research. The sampling technique uses purposive sampling technique. The data analysis used is logistic regression analysis using SPSS version 25 software. From the research conducted, the results obtained are that the leverage variable has no effect on the timeliness of financial report reporting, while the profitability and firm size variables have an effect on the timeliness of financial report reporting, as well as the variables leverage, profitability, and firm size simultaneously influence the timeliness of reporting financial statements.
Pajak Perdagangan Internasional Sebagai Penerimaan Negara Zefanya Mayvi Ardira; Zaenal Muttaqin
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.v5i8.3271

Abstract

A country's prosperity is characterized by a stable economy with low or almost no inflation. Strong economic growth relies heavily on a solid financial sector. Taxes are one of the main sources of state revenue which is important to meet economic needs and the government budget. International trade taxes, including import duties on imported goods and export duties on exported goods, are an important source of income for the government, functioning to increase state revenues, protect domestic industry, regulate the flow of goods, and maintain trade balance. Revenues from international trade taxes and import duties experienced quite good growth after a decline in 2020. Export tax revenues experienced a big jump in 2021 and 2022, but decreased again in 2023. This research is an analytical descriptive study that was analyzed qualitatively.
Analisis Pengaruh Kualitas SDM, Pemahaman Akuntasi, Persepsi Pelaku UMKM, Sosialisasi SAK EMKM dan Kinerja Manajemen Terhadap Implementasi SAK EMKM: Studi Empiris pada UMKM di Kabupaten Brebes Icha Noviasari; Lintang Kurniawati
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.v5i7.3281

Abstract

This research aims to analyze the influence of human resource quality, understanding of accounting, perceptions of MSME actors, socialization of SAK EMKM and management performance on the implementation of SAK EMKM, on MSMEs in Brebes Regency. The sampling technique used in this research was purposive sampling. A total of 100 respondents met the criteria for filling out the questionnaire. The analytical method used is moderated regression analysis. The research results provide relevant evidence that the quality of human resources and socialization of SAK EMKM have no effect on the implementation of SAK EMKM. Meanwhile, understanding accounting, perceptions of MSME actors and management performance influence the implementation of SAK EMKM.
Pengaruh Literasi, Religuisitas dan Pendapatan Terhadap Kepatuhan Muzakki dalam Membayar Zakat Pertanian di Daerah Bogor: BAZNAS KAB.BOGOR Olivia Widyasari Irsanti; Mohammad Bintang Pamuncak
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 10 (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.v5i10.3310

Abstract

The National Amil Zakat Agency proposed the establishment of the Mustahik Economic Empowerment Agency as a solution. This organization is tasked with improving the quality of life of the beneficiaries through its programs. The purpose of this study is to examine the impact of literacy, religiosity, and income on agricultural zakat compliance in Bogor Regency. Study utilizes quantitative data from survey conducted on all Muslims who meet zakat nisab in Bogor City. A purposive sampling technique was used in selecting the research sample of 110 respondents. After the questionnaire has been validated, the data was collected and then analyzed using SMART PLS method. The analysis proves that literacy (X1), religious level (X2), and income (X3) have a significant effect on compliance (Y) of muzakki in paying agricultural zakat.
Faktor-Faktor yang Mempengaruhi Keputusan dalam Memilih Universitas Negeri di Indonesia: Studi pada Siswa-Siswi SMA Kelas XII Sumatera Utara Wike Vivi; Rulianda P. Wibowo; Fadli
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.v5i7.3321

Abstract

The objective of the research is to find out the main priority which highly influenced students to continue their study to the universities, especially public universities in Indonesia. Various facilities and services provided by the universities become the consideration in choosing the universities according their talent, interest, and selection. These alternatives are presented in 5 (five) criteria and sub-criteria which will be analyzed, and which factor that will become their main priority in choosing the universities according to their willingness and expectation. The research uses AHP method by calculating the weight of priority based on the response to the questionnaires in 111 Grade XII Senior Hight School students as the respondents from high ranking (A) schools in North Sumatera. The result of the research shows that of the five criteria, the criterion of University Image has the highest position with the weight of 0.33. In the highest priority of sub-criterion of University Image is International Accreditation with the weight of 0.24, and in sub-criterion of Tuition is cost of living, in sub-criterion of Tuition is cost of living, in sub-criterion of Location is the university which is located in urban area with the weight of 0.13, the sub-criterion of Facility and Infrastructure provided by the university is IT facility for Learning Media with the weight of 0.16. Therefore, based on the main priority of the criteria and each criterion which have been obtained, it is expected that the management of the public universities in Indonesia know what has to be heeded and improved in the interest of the prospective students.
Pengaruh Literasi keuangan dan Bias Perilaku terhadap Keputusan Investasi Rizki Muhammad Andika; Hatta, Madani
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.v5i7.3340

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui dampak bias perilaku dan literasi keuangan terhadap keputusan investasi pada pengusaha perempuan di Provinsi Bengkulu. Metode penelitian ini bersifat kuantitatif asosiatif dengan penyebaran kuesioner melalui google form atau langsung. Populasi dalam penelitian ini adalah UKM dengan sampel penelitian pengusaha Perempuan dengan kriteria usaha yang telah berjalan selama satu tahun. Serta metode analisis data dalam penelitian ini menggunakan bantuan software SmartPLS. Hasil penelitian ini menunjukkan bahwa bias terlalu percaya diri dan literasi keuangan mempengaruhi keputusan investasi, sedangkan bias representasi dan bias ketersediaan tidak mempengaruhi keputusan investasi pengusaha perempuan. Penelitian ini diharapkan dapat memberikan pengetahuan kepada pengusaha perempuan tentang kemungkinan bias yang terjadi dalam pengambilan keputusan investasi dan pentingnya literasi keuangan, sehingga mampu membuat pengambilan keputusan yang rasional
Analisis Tingkat Pemahaman dan Psikologi Nazhir dalam Penerapan PSAK Syariah 112 Tentang Wakaf Noviyanti, Noni; Ainulyaqin, MH; Achmad, Listian Indriyani; Mamun, Sukron
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.v5i7.3349

Abstract

Waqf assets in Indonesia have increased significantly, but the potential of waqf has not been optimized. In Bekasi Regency, the majority of land waqf is focused on places of worship, not yet combined with other functions such as education or the people's economy. Increasing the contribution of waqf requires literacy, regulation, and capacity building of nazir. PSAK 112 is present for good waqf governance, regulating recognition, measurement, presentation, and disclosure of transactions, accountability, and public trust. This study aims to analyze the level of understanding and psychology of nazir in the application of PSAK 112 in Bekasi Regency, especially in the Cikarang area. This research is important because previous research focused on waqf reporting practices, while the current research focuses on the reasons for the low implementation of PSAK 112 by nazir.
Analisis Pengaruh Religiusitas, Literasi Halal, dan Sikap Konsumtif Terhadap Preferensi Wisatawan pada Pariwisata Halal di Solok Andika Putra; Nurizal Ismail; Solahuddin Al-Ayubi
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 10 (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.v5i10.3357

Abstract

The aim of this study is to evaluate the impact of three main factors: Religiousness, Halal Literacy, and Consumer Attitude on halal tourism preferences in Solok. The method employed in this research is Partial Least Square Structural Equation Modeling (SEM-PLS). The study involved 150 participants from various segments of society. The analysis results indicate that Halal Literacy significantly and positively contributes to consumer preferences in choosing halal tourism destinations. Conversely, Religiousness shows a negative influence on tourist preferences, suggesting that religious understanding does not always play a primary role in tourism decision-making. On the other hand, Consumer Attitude exhibits a significant positive impact on tourist preferences in Solok. These findings have significant implications for the halal tourism industry in Solok, highlighting the importance of halal literacy awareness and consumer attitudes towards halal products in enhancing the attractiveness of tourism destinations.
Pengaruh Profitabilitas, Leverage, dan Likuiditas terhadap Nilai Perusahaan dengan Struktur Modal sebagai Variabel Intervening pada Perusahaan Manufaktur yang terdaftar di BEI Shoffia Anis Shantika; Imron Rosyadi
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.v5i6.3359

Abstract

The main goal of the company is to maximize the value of the company. Increasing the value of the company can also increase investment opportunities by investors, so the company can get a source of funds. This study aims to see and examine the effect of profitability, leverage, and liquidity on firm value with capital structure as an intervening variable. The research method used in this research is quantitative research method. The results of this study are (1) Profitability has a positive and significant effect on firm value. (2) Leverage and Liquidity have no significant effect on firm value. (3) Profitability and Leverage on firm value through capital structure have no significant effect. (4) Liquidity on firm value through capital structure has a significant influence.
Analisis Manajemen Risiko Keamanan Self-Service Technology Perbankan Syariah Nurzaqiah, Neli; Ainulyaqin, MH; Achmad, LI; Edy, Sarwo
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.v5i7.3379

Abstract

Self Service Technology (SST) is a technology that allows customers to make transactions or carry out services independently without depending on employees. In the banking world, the Self-Service Technology services that customers can use are Automatic Teller Machine (ATM), Mobile Banking and Internet banking services to make things easier customers. However, you must be aware of various risks or potential incidents that could occur when customers use SST services. This research aims to analyze the security risk management of Sharia Banking Self-Service Technology. This research method uses a qualitative approach with field study methods through interviews and documentation. The results of this research are that Bank BJB Syariah has implemented Self-Service Technology security risk management with various strategies to minimize the security risks of Sharia Banking Self-Service Technology.  

Page 46 of 164 | Total Record : 1633

 44   45   46   47   48 

Filter by Year

2023 2026


Reset
Filter By Issues
All Issue Vol. 7 No. 1 (2026): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 12 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 11 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 10 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 9 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 8 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 7 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 6 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 5 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 4 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 3 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 2 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 1 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 12 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 11 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 10 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 9 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 8 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 7 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 6 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 5 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 4 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 3 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 2 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 1 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 4 No. 6 (2023): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam More Issue