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Dhita Febyanti
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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 Berdasarkan Sak EMKM pada UMKM: Warung Seblak Teh Windy Putri Damayanti; Puji Isyanto; Trias Arimurti
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 11 (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.v5i11.4210

Abstract

MSMEs have a significant contribution, including: increasing employment opportunities and obtaining labor, forming Gross Domestic Product (GDP), and also becoming an option for people with low incomes to carry out productive economic activities. The object of this research is the UMKM Seblak Teh Windy which is located in Karawang Regency. This research aims to obtain information on how Seblak Teh Windy presents financial reports, analyze the accuracy of Seblak Teh Windy's financial accounting process using SAK EMKM, and reconstruct Seblak Teh Windy's financial records based on SAK EMKM. Qualitative methods were used in this research, data collection was carried out through interviews and documentation. The final results stated that Seblak Teh Windy UMKM did not keep financial records in accordance with SAK EMKM, where they only compiled daily expenses and receipts. Therefore, this research produces an analysis of Seblak Teh Windy's financial records in accordance with SAK EMKM, consisting of a financial position report, notes to financial reports and profit and loss reportss.
Analisis Penyerapan Anggaran Operasional dan Pemeliharaan Kantor di Pengadilan Negeri Semarang Kelas IA Khusus Salma Febriana Danuputri; Sri Nawatmi
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.v5i9.4214

Abstract

This research aims to analyze the excess realization of operational and office maintenance at the Special Class IA Semarang District Court, with a focus on the causal factors, and how to overcome budget excesses. The research method used is descriptive qualitative with empirical studies at the Special Class IA Semarang District Court. The data collected was RKA-KL (Work Plan and Budget) and LRA (Budget Realization Report) then conducted in-depth interviews after which analysis was carried out to draw conclusions. The results of the research show that several factors that cause excess operational and office maintenance budgets are unrealistic or non-comprehensive budget planning, changes in economic conditions, inefficiencies in project or operational management, lack of control and supervision of expenditure and non-compliance in the implementation of budget policies or lack of coordination. . How to overcome operational budget excesses at the Special Class IA Semarang District Court by strengthening the budget planning process, implementing a strict budget monitoring and control system and increasing the capacity and competence of human resources involved in budget management.
Analisis Penggunaan Dana Transfer dalam Mendorong Pendapatan Asli Daerah Pemerintah Daerah Toraja Utara Ira Bassang; Marchelin; Marinus Ronal
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.v5i9.4219

Abstract

This research aims to analyze the use of transfer funds in encouraging local revenue (PAD) for the North Toraja Regional Government. The data collection procedure in this research is library research and documentation. This research uses ratio analysis of the degree of fiscal decentralization and financial dependency ratio. The research results show that the average ratio of the degree of fiscal decentralization is 4,63% this means that PAD has very poor ability to finance regional development. Meanwhile, the average financial dependency ratio is 90,74% this means that the financial dependency of the North Toraja Regency area is in a very high category.
Optimalisasi Manajemen Persediaan Bahan Baku Pada Usaha Pabrik Mie Sinar Mandiri Kabupaten Tana Toraja Elpasira Nirma; Marinus Ronal; Marchelin
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 11 (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.v5i11.4221

Abstract

This research was conducted to find out and analyze how raw material inventory management at the Sinar Mandiri Noodle Factory Business uses the Minimum-Maxsimum method. The method used in this research is a quantitative descriptive method. The results of this research show that using the Min-Max method is more optimal than the method applied by the Sinar Mandiri Noodle Factory Business. By using the Min-Max method, you can save raw material inventory costs in 2023 amounting to IDR 6.687.111..-. Based on these results, the Sinar Mandiri Noodle Factory Business should use the Min-Max method so that raw material inventory management can be more optimal and inventory costs can be minimized so that company profits can be maximized.
Profiling Peminjam Berdasarkan Demografi dan Karakteristik Kredit Menggunakan Metode Clustering: Studi pada Koperasi Serba Usaha KSU Bintang Muda 88 Olivia Oktevi Alexander; Marinus Ronal; Marchelin
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 11 (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.v5i11.4228

Abstract

This research aims to ensure that the credit provided is truly safe, so as to expedite the process of granting credit, and prevent bad credit. The data collection procedure in this research is through documentation and literature. Based on data analysis carried out by researchers using the clustering method, it can be concluded that the customer groups analyzed show different characteristics and require adapted strategies from cooperatives.
Pengaruh Leverage dan Likuiditas terhadap Profitabilitas Perusahaan Asuransi Syariah di Indonesia M. Yusril Aziz; Hendra Harmain; Purnama Ramadani Silalahi
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.v5i8.4231

Abstract

The purpose of this research is to see how leverage (measured by Debt to Equity Ratio) and liquidity (measured by Current Ratio) affect profitability (measured by Return on Equity) in Indonesian Sharia Insurance Companies. The independent variables in this research are Debt to Equity Ratio and Current Ratio, while the dependent variable is Return on Equity. The data analyzed comes from the company's annual financial reports from 2017 to 2021. The research results show a simultaneous test result or F test of 7.129 with a sig value of 0.000. Fcount 7.129 > Ftable 2.76 with a sig value of 0.00 < 0.05 indicates that the hypothesis in this research or H1 can be accepted which states that the Debt to Equity Ratio and Current Ratio both have a significant influence on Return On Equity. The research results show that.  
Pengukuran Tingkat Pengetahuan Keuangan Pelaku UMKM Kain Tenun Sa’dan Jensi Sanda Pabisa; Marinus Ronal; Marchelin
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.v5i9.4237

Abstract

The research objective to be achieved is to determine the level of financial knowledge of Sa'dan Woven Fabric UMKM actors. This type of research uses a quantitative approach. The data collection technique is field research by distributing questionnaires. Instrument testing techniques are validity and reliability tests. Data were analyzed using Knowledge Level Criteria analysis. The results showed that the level of financial knowledge of Sa'dan Woven Fabric MSME players was classified into the low category.
The Implementation of Financial Accounting Standards (PSAK) 109, Accounting Information Systems, Internal Control, and Employee Performance on the Quality of Financial Reports at BAZNAS Garut District Burhanudin, Ujang; Farid, Diana; Solihin, Dadin
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.v5i8.4248

Abstract

The problem raised in this study, namely regarding the quality of the financial statements of BAZNAS Garut Regency during the five years from 2016 to 2021, related to it has not fully met qualitative characteristics, such as relevant, reliable, easy to understand, and compatible. This causes the assessment of reasonable opinions without exception to be inconsistent, which the authors consider to be an important new aspect of research. This study aims to analyze the influence of the implementation of PSAK 109 (X1), accounting information system (X2), internal control (X3), and employee performance (X4) on the quality of financial statements (Y), both partially and simultaneously. The results of the study show that each variable, namely the implementation of PSAK 109 (X1), accounting information system (X2), internal control (X3), and employee performance (X4), partially has a significant influence on the quality of financial statements. Simultaneously, these variables had a significant influence of 93.9% on the quality of financial statements, while 6.1% were influenced by other factors that were not tested in this study.
Analisis Laba Usaha UMKM Warung Seblak Teh Idah di Desa Pancakarya Kecamatan Tempuran Anggi Ramadani; Dedi Mulyadi; Santi Pertiwi Hari Sandi
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 11 (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.v5i11.4249

Abstract

This research focuses on the UMKM of the Seblak Teh Idah stall in Pancakarya Village, Tempuran District, Karawang Regency. This research is to analyze the business profits of Seblak Teh Idah UMKM which have survived for 10 years from starting in 2013 until 2022. The method used in the research is descriptive quantitative, research activities at Seblak Teh Idah UMKM for 3 months, starting from 1 september 2023 to January 31 2024. The researcher's aim is to analyze operating profits at the Seblak Teh Idah UMKM stall and to analyze the development of profit results. business at the Seblak Teh Idah stall. Because there is one of the problems in the Idah seblak tea business, how to manage profits from sales revenue well, because the seblak business still survives today and is growing. Research result show that Seblak Teh Idah UMKM have experienced developments in their business such as more comfortable facilities, additional cooking utensils, eating utensils and additions to the menu. The profits from the seblak Teh Idah stall business have brought changes to the family's business and economy and have started to show very good development.
Analisis Peramalan Penjualan untuk Perencanaan Produksi pada Lavanda Brownies Karawang Atsila Nur Marda Sofwa; Dedi Mulyadi; Santi Pertiwi Hari Sandi
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 11 (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.v5i11.4251

Abstract

This research was conducted at Lavanda Brownies Karawang which compared the moving average and exponential smoothing forecasting methods. This research aims to find out, calculate, analyze and explain how to use the moving average and exponential smoothing methods in sales forecasting for production planning at Lavanda Brownies Karawang as well as to find out, calculate, analyze and explain what forecasting method is most appropriate to use for Lavanda Brownies Karawang based on calculations of Mean Absolute Devitiation (MAD), Mean Square Error (MSE), and Mean Absolute Percent Error (MAPE). This research uses a quantitative descriptive method, to get a general picture of the company's condition, a literature review related to the research topic is carried out as well as field research through interviews and direct observation. Based on the research results, the exponential smoothing forecasting method based on alpha 0.9 is the best forecasting method for production planning. This method was chosen because it has the smallest MAD, MSE and MAPE accuracy values ​​when compared to other methods, namely with MAD of 489,909, MSE of 506.950 and a MAPE percentage of 14,14%, which percentage has the smallest value and is included in the category Good. A smaller MAPE accuracy value indicates more precise forecasting. Because in forecasting the smaller the accuracy value, the better the forecasting results so that the Lavanda Brownies business can plan optimal steamed brownie production activities in the next period.

Page 57 of 164 | Total Record : 1633

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