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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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Peran Komitmen Sebagai Mediasi pada Pengaruh Kecerdasan Emosional dan Supervisi Terhadap Kinerja Pegawai Dwi Poetri, Nadya; Sudarwati; Mariyam, Siti
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 12 (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.v5i12.4531

Abstract

       This research aims to examine and analyze the role of commitment as a mediator in the influence of emotional intelligence and supervision on employee performance. This research method uses a quantitative descriptive design. The population was all employees of SMP Muhammadiyah 5 Surakarta, totaling 38 respondents and the samples used were taken from the entire population. The sampling technique uses census sampling. Data collection uses a questionnaire. The data analysis techniques used are descriptive statistical tests, measurement model tests or outer models including convergent validity, discriminant validity and reliability, structural model tests or inner models including r-square, f-square and estimated path coefficients, hypothesis tests and mediation tests The results of this research show that the variables of emotional intelligence and supervision have a positive and significant effect on employee performance variables through commitment. In this study, the resulting Adjusted R-Square was Y 0.902 or 92.0% and Z 0.864 or 86.4%.
Pengaruh Servant Leadership, Resistance To Change, dan Organizational Commitment Terhadap Organizational Citizenship Behavior (OCB) pada Karyawan PT. Telekomunikasi Selular Regional Jawa Tengah & DIY Nuraisyah Ramadhani Putri; Suhana
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 12 (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.v5i12.4535

Abstract

The objective of this research is for analyze also evaluate the effect of servant leadership, resistance to change, and organizational commitment on organizational citizenship behavior (OCB) of PT. Telekomunikasi Selular Regional Jawa Tengah & DIY. The population on this research is 148 permanent employees and there were 110 respondents with convenience sampling. The data result was collected by questionare with 5 point of likert scale. The examine uses multiple linear regression technique by SPSS software version 16. The research outcome represented that servant leadership had positive affect also significant affect on OCB in PT. Telekomunikasi Selular Regional Jawa Tengah & DIY. Beside that organizational commitment had positive affect also significant affect on (OCB) PT. Telekomunikasi Selular Regional Jawa Tengah & DIY. Meanwhile resistance to change had no affect on OCB in PT. Telekomunikasi Selular Regional Jawa Tengah & DIY. PT. Telekomunikasi Selular is a telecommunications company and there are always innovation related to telecommunication technology, so that it is not support with resistance to change.
Pengaruh Pemahaman Standar Akuntansi Pemerintah dan Pemanfaatan Sistem Informasi Akuntansi Terhadap Kualitas Laporan keuangan di Kantor Sekretariat Daerah Kota Palembang Indah Pitaloka; M. Titan Terzaqh
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.v5i10.4546

Abstract

The purpose of this study is to ascertain how the Palembang City Regional Secretariat Office's government financial reports are affected by the usage of accounting information systems (SIA) and a comprehension of government accounting standards (SAP). This kind of research combines quantitative techniques with the hypothetico-deductive process. In order to gather primary data for this study, questionnaires were sent to the Palembang City Regional Secretariat office's planning and budget department. In order to obtain a total of 40 respondents, the sample was determined using a purposive sampling technique with the criteria of employees working in the planning and finance section of the regional secretariat of the city of Palembang, specifically serving as Head of Division, Head of Planning, Reporting, Treasurer, and Finance Staff. The Statistical Package For The Social Science (SPSS) 22.0 for Windows is used by the data analysis tool. The findings of this study suggest that the quality of financial reports is significantly impacted by both the use of accounting information systems and knowledge of government accounting standards.
Evaluasi atas SP2DK pada Pengusaha Kena Pajak Sonya Azharani Nugrahani; Muslimin
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 12 (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.v5i12.4551

Abstract

In Indonesia, the tax system in place is a self-assessment system, through which taxpayers independently fulfill their tax obligations. Despite this, in practice, taxpayers often encounter non-compliance or errors in reporting. Consequently, the SP2DK is utilized by the DJP to ensure the effective operation of the self-assessment system and the accurate fulfillment of taxpayers' obligations. This article aims to evaluate the implementation of SP2DK for the 2022 Tax Year from the perspective of PKPs who receive SP2DK. The primary focus of this research is to understand how a taxable enterprise encounters and responds to SP2DK and to ascertain the steps taken in providing information to the DJP. The methodology employed involves qualitative research using a case study approach, with the research subjects being Individual Taxpayers who are taxable enterprises and own businesses in the food, beverage, and tobacco wholesale trade and who receive SP2DK in the city of XYZ. The results of this research reveal an underpayment of VAT amounting to IDR 114,191,457 and income tax amounting to IDR 182,504,137, which is repaid in installments within 6 months from the date of the LHP2DK.
Pengaruh CSR Terhadap Financial Performance pada Perusahaan Sub Sektor Makanan dan Minuman Tedaftar di BEI Tahun 2022-2023 Hanifah Ihsani; Yuli Chomsatu Samrotun; Dimas Ilham Nur Rois
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 12 (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.v5i12.4557

Abstract

This research aims to test and analyze the influence of CSR on the financial performance of manufacturing companies listed on the BEI in 2022-2023. The population of this research is all food and beverage sub-sector manufacturing companies listed on the IDX. The sample selection in this study used purposive sampling with certain criteria so that 25 companies were obtained for 2 years of sample data for research. With 11 outlier data. So the sample data obtained is 39 data. The data used is secondary data obtained from financial reports. The data analysis technique uses simple linear regression analysis. The research results show that CSR has no effect on the financial performance of manufacturing companies in the food and beverage sub-sector in 2022-2023
Optimalisasi Produktivitas Kerja melalui Sistem Manajemen Kinerja: Peran Kepuasan Kerja sebagai Faktor Intervensi Partimah, Partimah; Sutianingsih, Sutianingsih
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.v5i8.4560

Abstract

The purpose of this study is to examine the influence of performance management on work productivity through job satisfaction. The research population is 134 employees of the Grobogan Regency Regional Secretariat. Quantitative methods are used in this study. Using SPSS 26, a wide variety of tests are performed, including validity and reliability tests, hypothesis tests, multiple regression analysis tests, and Sobel tests. Management effectiveness and employee happiness have a positive and statistically significant influence on workplace output. This means that along with the increase in the level of performance management and job satisfaction, employee performance also increases. In the sobel test, it produces a positive and significant influence on performance management on work productivity through job satisfaction. Keywords: job management, job satisfaction, work productivity
Pengaruh Kepemimpinan Autentik CEO Terhadap Komitmen Afektif dan Symmetrical Internal Communication: Studi pada Perusahan Plywood Temanggung Chike Amanda Selsa; Harmanda Berima Putra
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 12 (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.v5i12.4565

Abstract

This study aims to examine the influence of CEO authentic leadership on symmetrical internal communication and employee affective commitment in the context of a plywood company. This research uses quantitative methods by distributing questionnaires to 190 plywood company workers around Temanggung. The results of analysis using regression analysis show that authentic leadership has a positive effect on affective commitment and symmetrical internal communication in the context of plywood companies in Temanggung.
Analisis Faktor Kualitas Informasi Aplikasi SAMBARA Pajak Kendaraan Bermotor di Jawa Barat Rizka Hayya Sabrina; Nelsi Wisna; Irman Hariman
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.v5i8.4567

Abstract

The high level of motor vehicle tax achieved in West Java is closely linked to public awareness in paying their vehicle tax. However, tax revenues still face issues. This research investigates the impact of the Sambara application's quality on the quality of information provided. The information quality variable is crucial as it ensures users receive accurate, relevant, and timely information, affecting the overall user experience. The research aims to examine the correlation between the level of Sambara application information and the application's overall quality and measure how information quality influences the application's overall assessment. Data was acquired by administering a questionnaire using a basic random sample technique based on the motor vehicle population in West Java. The research is conducted with simple linear regression calculations to produce predictive answers and hypotheses. Results indicate a correlation of a favorable nature between the application's quality and the information quality provided. Improving the Sambara application's quality enhances the information quality received by users. The R²-Score of 0.67798 shows that approximately 67.798% of the variability in information quality assessment can be explained by the application's quality
Pengaruh Influencer, Brand Image, dan Product Quality, Terhadap Keputusan Pembelian Sepatu Compass di Purwokerto Setiono, Laras Alif; Astuti, Herni Justiana; Septin Muji R., Tri; Yusnar Kharismasyah, Alfato
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 12 (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.v5i12.4575

Abstract

The purpose of this research is to analyze the influence of influencers on Instagram social media, brand image, and product quality on purchasing decisions for Compass shoes among the people of Purwokerto. This research is a type of quantitative research with a research sample of 146 respondents who live in Purwokerto. The sampling method used is. Purposive Sampling, namely selecting respondents who are willing and meet the specified sample criteria. For data analysis, the Structural Equation Modeling (SEM) method was used with the Smart PLS version 4.0 tool. The tests carried out include the outer model test to assess the validity and reliability of the construct, the inner model test to evaluate the relationship between latent variables, and hypothesis testing to test the significance of the influence of each independent variable on the dependent variable. The research results show that partially the brand image and product quality are proven to have a positive and significant influence on the decision to purchase Compass shoes. On the other hand, influencers do not have a significant influence on the decision to purchase Compass shoes. These findings show that brand image and product quality factors are more dominant in influencing purchasing decisions than the influence of influencers on Instagram.
Pengaruh Gaya Kepemimmpinan Transformasional, Kerja Sama tim dan Work Life Balance Terhadap Kinerja Karyawan Muhammad Faqih Rachman, Faqih; Yusnar Kharismasyah, Alfato; Widhiandono, Hengky; Purwidianti, Wida
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 12 (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.v5i12.4578

Abstract

ABSTRACT. This study aims to analyze the influence of transformational leadership style, teamwork, and work-life balance on employee performance at PT. BPR BKK Purwokerto. The study population consists of 209 employees, and a saturated sampling technique was used, resulting in 109 respondents who participated. The data analysis method employed is Structural Equation Modeling (SEM) with Smart PLS version 4.0. The tests conducted include the Outer Model test; convergent validity, discriminant validity, and reliability tests. The Inner Model test includes hypothesis testing, r-square (R2), and goodness of fit. The Outer Model test is used to assess the validity and reliability of the research instruments. The Inner Model test is used to examine the relationships between the research constructs. Hypothesis testing is used to determine the significance of the influence of independent variables on the dependent variable. The results of the study show that work-life balance has a positive and significant effect on employee performance. Meanwhile, transformational leadership style and teamwork have a positive but not significant effect on employee performance. These findings are expected to provide insights for the management of PT. BPR BKK Purwokerto in improving employee performance through the development of appropriate policies. ABSTRAK. Penelitian ini bertujuan untuk menganalisis pengaruh gaya kepemimpinan transformasional, kerjasama tim, dan keseimbangan kehidupan kerja (work-life balance) terhadap kinerja karyawan di PT. BPR BKK Purwokerto. Populasi penelitian ini terdiri dari 209 karyawan, dan menggunakan teknik sampel jenuh, sehingga tidak seluruh populasi dijadikan sampel, dan diperoleh 109 responden yang berpartisipasi. Metode analisis data yang digunakan yaitu Structural Equation Modeling (SEM) dengan alat Smart PLS versi 4.0. Pengujian yang dilakukan meliputi uji Outer Model; confergent validity, discriminant validity, uji reliabilitas. Inner Model; uji hipotesis. r-square r2, goodness of fit. Uji outer model digunakan untuk menilai validitas dan reliabilitas instrumen penelitian. Uji inner model digunakan untuk menguji hubungan antara konstruk penelitian. Uji hipotesis digunakan untuk menentukan signifikansi pengaruh variabel independen terhadap variabel dependen. Hasil penelitian menunjukkan bahwa Work life balance memiliki pengaruh positif dan signifikan terhadap kinerja karyawan. Sementara itu gaya kepemimpinan transformasional dan kerjasama tim secara parsial memiliki dampak positif namun tidak signifikan terhadap kinerja karyawan. Temuan ini diharapkan dapat memberikan wawasan bagi manajemen PT. BPR BKK Purwokerto dalam meningkatkan kinerja karyawan melalui pengembangan kebijakan yang tepat.

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