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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 Good Corporate Governance dan Karakteristik Perusahaan Terhadap Nilai Perusahaan dan Profitabilitas Sebagai Variabel Intervening: Studi Empiris pada Perusahaan Makanan dan Minuman yang Terdaftar di BEI Tahun 2019-2021 Dikadijayati; Triyono
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.v5i8.4357

Abstract

This study aims to evaluate the impact of Good Corporate Governance and Company Characteristics on Firm Value, with Profitability as an intervening variable. The study employs a quantitative method utilizing secondary data from annual reports of companies registered on the Indonesia Stock Exchange during the 2019-2021 period. The data collection technique used is a literature review (documentation). The total data analyzed in this research amounts to 75, derived from 25 samples multiplied by the three years of the study (2019-2021). The data analysis methods applied include descriptive statistics and classical assumption tests, which consist of autocorrelation, heteroscedasticity, multicollinearity, and normality tests. Additionally, this study employs the Sobel test, path analysis, and hypothesis testing. The results of this study indicate that managerial ownership, independent commissioners, company size, and leverage do not affect firm value. Profitability has been proven to have a significant impact on firm value. Managerial ownership and independent commissioners do not contribute to profitability. Conversely, company size and leverage have a significant impact on profitability. Profitability cannot mediate the relationship between managerial ownership, independent commissioners, company size, and leverage on firm value.
Pengaruh Minimasi Pajak, Mekanisme Bonus dan Exchange Rate terhadap Transfer Pricing dengan Komite Audit sebagai Variabel Moderasi Bella Nabilla Lukita Putri; Hexana Sri Lastanti
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.v5i9.4360

Abstract

Transfer pricing is a transaction of goods and services between several divisions in a business group at unreasonable prices, either by increasing or decreasing prices, mostly carried out by multinational companies that carry out cross-border activities. The aim, first, is to manipulate the amount of profit so that tax payments and dividend distributions are low. Second, inflating profits to polish financial reports. The country lost trillions of rupiah due to the transfer pricing practices of foreign companies in Indonesia. This research aims to obtain empirical evidence of the influence of Tax Minimization, Bonus Mechanisms, and Exchange Rates on Transfer Pricing. This research uses secondary data with a sample of mining companies for 2019-2022 on the IDX for 4 years. The result obtained is that Tax minimization variables have a significant effect on transfer pricing and the audit committee strengthens this effect, while the bonus mechanism and exchange rate have no effect on transfer pricing and the audit committee does not strengthen the effect.
Analisis Penerapan Inovasi Digital pada Pariwisata Berkelanjutan di Kabupaten Semarang Darmadji, Reza; Eka Fitria, Sisca
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.v5i9.4370

Abstract

Semarang Regency is one of Central Java's leading tourist destinations with the attraction of Gedong Songo Temple and Rawa Pening. In addition, Semarang Regency also has other tourism wealth in the form of 51 interesting tourist attractions and 55 tourist villages that are always active and continuously developed. Sustainable digital innovation helps to apply the latest digital technology to achieve creative solutions that will address long-term social, economic, and environmental problems. This study aims to determine the urgency and application of digital innovation in sustainable tourism in Semarang Regency. Using a descriptive qualitative method, data were collected through triangulation techniques including interviews, observation, and documentation. Data validity was tested through credibility, transferability, dependability, and confirmability. The data obtained were analyzed using qualitative methods starting from the pre-field stage, while in the field, until after the field activities were completed. The results show that the main implementation of Digital Innovation in Semarang Regency is the implementation of APIKS by the Tourism Office. However, there are challenges regarding technology adoption by local communities and the need for ongoing training, which require further attention from various relevant parties. This research is expected to provide an overview and serve as an evaluation of the importance of digital innovation in sustainable tourism management and suggests that local governments offer greater support in the form of policies and training programs to improve community digital skills. Future research can further explore the long-term impact of digital innovation on the social and environmental aspects of tourism.  
Pengaruh Profitabilitas dan Likuiditas Terhadap Nilai Perusahaan pada Sub Sektor Perbankan di Indonesia Agus Musalim; Riana R Dewi; Dimas Ilham Nur Rois
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.v5i11.4374

Abstract

This study aims to examine the effect of profitability and liquidity on firm value in 22 banks listed on the Indonesia Stock Exchange during the period 2018-2023. Profitability is measured by Return on Assets (ROA) and Return on Equity (ROE), while liquidity is measured by Loan to Deposit Ratio (LDR) and Debt to Equity Ratio (DER). Firm value is proxied by Price to Book Value (PBV). Multiple linear regression analysis is used to test the research hypothesis. The results showed that profitability (ROA and ROE) and liquidity (LDR and DER) have a positive effect on firm value. This study underscores the importance of maintaining healthy profitability and liquidity levels for banks to increase their firm value.
Analisis Pengaruh Beban Operasional Pendapatan Operasional (BOPO) dan Loan to Deposit Ratio (LDR) Terhadap Capital Adequacy Ratio (CAR) pada PT. Bank Central Asia Tbk Periode Tahun 2019-2023 Maria Christina; M. Djauhari
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.v5i8.4378

Abstract

This research examines the influence of the Operational Expense to Operational Income Ratio (BOPO) and Loan to Deposit Ratio (LDR) on the Capital Adequacy Ratio (CAR) at PT. Bank Central Asia Tbk. The hypothesis formulated in this study is that there is an effect of the Operational Expense to Operational Income Ratio (BOPO) on the Capital Adequacy Ratio (CAR) and an effect of the Loan to Deposit Ratio (LDR) on the Capital Adequacy Ratio (CAR) at PT. Bank Central Asia Tbk. Secondary data were collected over a period of 5 years or 60 months from 2019 to 2023. Data analysis was conducted using a descriptive quantitative approach with time series data utilizing regression analysis results. The findings of this study indicate that the Operational Expense to Operational Income Ratio (BOPO) has a significant and negative effect on the Capital Adequacy Ratio (CAR), while the Loan to Deposit Ratio (LDR) does not have a significant effect on the Capital Adequacy Ratio (CAR) at PT. Bank Central Asia
Pengaruh Konsep Penjualan Syariah Terhadap Minat Beli Konsumen di Toko Emas Sejati Baru Plaza Kebun Sayur Balikpapan Menurut Perspektif Ekonomi Syariah Syauqi, Ahmad; Iskandar Yusuf
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.v5i11.4381

Abstract

The application of the sharia sales concept also influences consumer buying interest through the mechanism of fair pricing. The purpose of this study is to determine the effect of the sharia sales concept on consumer buying interest at Sejati Baru Jewelry Store in Plaza Kebun Sayur Balikpapan from an Islamic economic perspective. The method used in this study is descriptive quantitative. The results of this study indicate that the sharia sales variable significantly contributes to variations in consumer buying interest, with an R square value of 0.285, indicating that 28.5% of the variation in buying interest can be explained by this variable. Additionally, the F test and t test also show strong significance, with p-values well below 0.05.
Optimalisasi Proses Bisnis Menggunakan Metode Business Process Analysis (BPA) pada PT. XYZ Eriq Maulana Ishaq; Subchan Asy’ari
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.v5i11.4393

Abstract

PT XYZ is one of the strategic industries owned by BUMN that produces the main defense equipment for Indonesia's defense system, especially in the maritime sector. In practice, the process of utilizing and managing assets at PT XYZ is in the Asset & Infrastructure Optimization Department which has various operational steps for asset management starting from the asset mapping process to utilizing these assets. This research aims to analyze and optimize business processes in asset management in the Asset & Infrastructure Optimization Department. The research method used is observation and interviews with related parties as well as Business Process Modeling and Notation analysis. The purpose and objective is to provide recommendations in optimizing business processes and increasing efficiency in managing company assets. One of the problems identified was the slow signing and return of agreement letters which caused delays in issuing invoices and payments. Recommendations included creating standard operating procedures, implementing electronic-based contracts and invoices, and utilizing technology for document delivery and storage. Overall, this research aims to improve operational performance and maximize the contribution of PT XYZ's assets to revenue.
Pengaruh Pembiayaan Musyarakah, Mudharabah dan Murabahah Terhadap Profitabilitas Bank Umum Syariah di Indonesia Paul Usmany
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.v5i7.4401

Abstract

Salah satu keberhasilan bank dalam menghasilkan laba setiap periodenya dapat dilihat dari profitabilitas suatu bank yang diukur menggunakan Return On Assets (ROA). Salah satu fenomena yang terjadi di perbankan syariah adalah profitabilitas perbankan syariah. Pada penelitian ini, penelitian ini menggunakan jenis penelitian kuantitatif. Penelitian kuantitatif merupakan penelitian yang berdasarkan data berupa angka-angka. Ruang lingkup pada penelitian ini terdiri dari variabel bebas (X) yakni pembiayaan mudharabah, musyarakah, dan murabahah dan variabel terikat (Y) yakni profitabilitas yang diukur dengan ROA (Return On Assets). Populasi yang digunakan pada penelitian ini adalah Bank umum syariah yang terdaftar di Bursa Efek Indonesia (BEI) periode 2020 hingga 2023 Metode pengambilan sampel yaitu dengan menggunakan non-probability sampling. Hasil penelitian telah menemukan bahwa Pembiayaan Musyarakah, Mudharabah dan Murabahah berpengaruh terhadap Profitabilitas Bank Umum Syariah di Indonesia.
Kontribusi Usaha Ayam Broiler Terhadap Peningkatan Pendapatan Masyarakat Desa Haruni Ode; Rumbiati; Parmini; Eva Yuniarti Utami; Jeane Talakua
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.v5i7.4402

Abstract

Ayam broiler atau ayam potong merupakan jenis ayam pedaging dari hasil persilangan ayam yang memiliki produktivitas yang tinggi terutama dalam memproduksi daging ayam. Usaha ayam broiler ini merupakan usaha kecil menengah, tetapi jenis usaha yang memberikan peluang sangat besar tidak hanya untuk masyarakat yang memiliki usaha saja, namun juga masyarakat yang bekerja dan terlibat dalam usaha ini. Pendekatan yang digunakan dalam penelitian ini yaitu penelitian kualitatif deskriptif dimana data yang diperoleh bergantung pada informasi yang diberikan oleh para informan. Oleh karena itu, informan yang dipilih dalam proses pengambilan data ada beberapa informan seperti pengusaha, pekerja dan pedagang. Subjek penelitiannya adalah masyarakat yang memiliki usaha ayam broiler serta masyarakat yang terlibat di dalam usaha ayam broiler tersebut seperti peternak, pekerja dan pedagang. broiler ini dalam meningkatkan pendapatan masyarakat Desa diperoleh keterangan dari masyarakat yang terlibat dalam usaha ini seperti pengusaha, peternak dan pedagang bahwa usaha ini mampu mencukupi dan meningkatkan pendapatan masyarakat sehingga dapat memenuhi kebutuhan sehari-hari. Berdasarkan hasil penelitian usaha ayam broiler ini berkontribusi dalam meningkatkan pendapatan masyarakat Desa. Dari hasil usaha ayam broiler ini mampu memenuhi kebutuhan masyarakat bahkan dapat mengembangkan usahanya sehingga menjadi lebih besar. Para pengusaha tidak langsung memasarkan hasil ternaknya, namun dipasarkan oleh para pedagang, sehingga banyak masyarakat yang tidak memiliki pekerjaan berinisatif untuk berdagang terutama menjual ayam.
Analisis Perilaku Konsumen Islam Terhadap Boikot Produk Israel Sutrisno; Hanif Saputra Affandi; Lathifah Lanonci; Rezky Amalia Hamka; Edi Rahmat Taufik
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.v5i7.4403

Abstract

Penelitian ini bertujuan untuk mengetahui perilaku konsumen Islam terhadap boikot produk Israel. Penelitian ini menggunakan metode kualitatif dengan studi kepustakaan dan literature. Sumber data yang digunakan dari artikel, jurnal, berita, sosial media dan bahan tertulis lainnya. Hasil penelitian ini menjelaskan perilaku boikot dalam Islam adalah sifat atau sikap penolakan terhadap suatu tindakan yang tidak sesuai dengan prinsip dan syariat Islam. dalam Islam terdapat beberapa implementasi perilaku boikot, diantaranya adalah muamalah, ekonomi, dan sosial. Adapun beberapa penyebab terjadinya boikot, yaitu menghina agama, melanggar aturan yang ada, dan merusak perdamaian. Dengan adanya aksi boikot produk Israel ini, dapat berpengaruh terhadap perilaku konsumen Islam. Ada beberapa faktor yang mempengaruhi perilaku konsumen terhadap boikot produk Israel, yaitu faktor budaya, faktor sosial, faktor pribadi dan faktor psikologis.

Page 60 of 164 | Total Record : 1633

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