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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 Pemahaman Akuntasi, Insentif Pajak, dan M-Pajak terhadap Kepatuhan Pelaporan Pajak UMKM di Kabupaten Gunungkidul Aan Pajri Nurtiasmoko; Sri Ayem
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.v5i12.5112

Abstract

Taxes are one of Indonesia's largest sources of income. The number of MSMEs continues to increase every year, which should have an impact on increasing state revenues. Lack of socialization, low tax participation in the MSME sector. MSMEs' low tax participation results from low literacy and understanding of tax calculations. Tax arrears in Gunungkidul Regency have improved due to the Covid-19 pandemic. This study will test whether understanding accounting, tax incentives, M-Tax have an effect on MSME tax reporting compliance. This study used 80 MSME respondents. The questionnaire was administered online and analyzed using IBM SPSS 25 to prove the hypothesis. The results show that understanding accounting and M-Tax influences MSME tax reporting compliance, tax incentives have no effect on MSME tax reporting compliance. The implications for the government as a basis for policy making and support for MSMEs.
Pengaruh Penggunaan Mobile Banking Terhadap Minat Nasabah dalam Bertransaksi pada Bank Muamalat KCP Stabat Iqbal Raihan; Muhammad Arifin Lubis
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.v5i9.5124

Abstract

This research focuses on discussing the influence of the use of mobile banking offered by Bank Muamalat KCP Stabat on the interests of customers who use mobile banking. The aim of this research is to determine the influence of using mobile banking on customer interest and the magnitude of the influence of using mobile banking on customer satisfaction at Bank Muamalat KCP Stabat. This research uses quantitative data and distributes questionnaires. The method used was Non Probability sampling with a sample of 97 respondents. Sampling technique with several criteria and considerations. Meanwhile, the analysis method used is the T test (Partial Test). The results of this research show that the Fcount value is 182.156 > Ftable 3.09 with a significance level of 0.000 < 0.05, so the regression model can be used to predict the influence of the Mobile Banking Use Variable (X) on the Customer Interest Variable (Y). The X regression coefficient of 0.803 states that for every 1% increase in the Mobile Banking Usage value, the Customer Interest value increases by 0.803. The regression coefficient is positive, so it can be said that the direction of influence of variable X on Y is positive.
Dampak Perubahan Kebijakan Moneter Terhadap Stabilitas Mata Uang di Negara Berkembang Khaerudin Sidik Patoni; Andi Thamrin; Amir Buhang; Nurjanna Ladjin; Yofandi Djibran Himran
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.v5i9.5125

Abstract

This study aims to determine the impact of monetary policy changes on currency stability in developing countries. This research approach collects data through literature studies, which involve reading literature from various sources including books, journals and reports using qualitative and deductive approaches. The findings in this study are In implementing monetary policy, the central bank has a crucial role in achieving economic stability in a developing country, some of these roles include controlling inflation, maintaining currency stability, regulating interest rates, maintaining balanced economic growth, providing certainty and guidance going forward, conducting open market operations, and stabilizing the financial system. Changes in monetary policy in a developing country will have an impact on currency stability in that country. Therefore, appropriate and effective monetary policy can help maintain currency stability, and can help control inflation, encourage economic growth, and increase export competitiveness.
Analisis Efektivitas Penggunaan Instrumen Derivatif Dalam Manajemen Risiko Keuangan Pujiharta; Rina Nurjanah; Hartono; Johanes P Kumagaya; Suprianus Pian T.A
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.v5i9.5126

Abstract

This study aims to analyze and determine the effectiveness of the use of derivative instruments in financial risk management. This research approach collects data through literature studies, which involve reading literature from various sources including books, journals and reports using qualitative and deductive approaches. The findings in this study are that risk cannot be avoided but can be minimized, one thing that can minimize risk is derivative instruments. Derivative instruments are developed in order to manage financial risk. Therefore, there are four derivative instruments used as a company strategy in minimizing financial risk, namely options, forward contracts, future co ntracts, and swaps.
Analisis Sistem Pengawasan MUI Terhadap Sertifikat Halal pada UMKM di Kota Surakarta Purwanto; Suprihati
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.v5i11.5132

Abstract

This study aims to analyze the role of the Indonesian Ulema Council (MUI) in supervising the halal certification process for Micro, Small, and Medium Enterprises (MSMEs) in Surakarta City. The research method used is descriptive qualitative, involving MSME actors, MUI Surakarta officers, and a number of related documents. The results of the study indicate that MUI has an important role in ensuring the halalness of products and increasing consumer confidence. Initially, halal certification was issued by MUI Surakarta, but now the authority has been transferred to the Halal Product Guarantee Organizing Agency (BPJPH) under the Ministry of Religion. However, MUI still has a role in supervision through its fatwas and monitoring of products in circulation. MSMEs in Surakarta face challenges in obtaining halal certification, such as limited resources and knowledge of certification procedures. However, halal certification not only benefits consumers, but also producers, because products with a halal label can increase customer trust and loyalty. The effectiveness of the MUI supervision system in Surakarta already has a strong foundation, but there is still a need for improvement, especially in facing the challenges of the digital era and dynamic regulatory changes. This study presents a new approach with a focus on the analysis of the MUI supervision system for halal certification of MSMEs in Surakarta based on product identification, type, nature, and characteristics. The final result is that the role of MUI in facilitating and supervising the halal certification process is very important to improve the effectiveness of supervision and facilitate MSME access to halal certification. This study provides valuable insights for policy makers and halal industry players in improving the effectiveness of supervision and facilitating MSME access to halal certification.
Analisis Kinerja Keuangan Bank Syariah Indonesia Sebelum dan Sesudah Merger Menggunakan Metode Maqashid Shariah Index dan Profitabilitas Jupriyansyah; Amrizal; Elinah; Iwan Subandi
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.v5i12.5146

Abstract

Bank Syariah Indonesia was established on February 1,2021. The establishment of Bank Syariah Indonesia was a combination of 3 (three) BUMN Banks (State Owned Enterprises), namely Bank Syariah Mandiri, BNI Syariah, and BRI Syariah. For this reason, the merger of the three banks aims to realize efforts to build an advanced Islamic bank. On the other hand, the progress of an Islamic banking industry is certainly inseparable from the evaluation of the Islamic bank's financial performance. This aims to determine the financial conditions that occurred during a certain period, in which this information is intended for the government, investors and customers of the Islamic bank. So because of this, the authors are interested in measuring the performance of Indonesian Sharia Banks, which can still be said to be new because it is the result of the merger of the three state-owned banks based on the Maqashid Sharia Index and Profitability concept. This research aims to analyze the performance achievements of Bank Syariah Indonesia before and after the merger using the Maqashid Shariah Index and Profitabilta methods and to compare the two performance achievements. The results of the study found that after the Merger, Indonesian Sharia Banks achieved the highest average MSI Performance ratio (Maqashid Syariah Index) and Profitability Performance ratios compared to before the Merger.
Analisis Strategi Manajemen Badan Amil Zakat Nasional Sibolga Berdasarkan Analisis SWOTt Deny Yusmita; Amrizal
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.v5i10.5148

Abstract

This research aims to evaluate the dominant internal and external factors affecting the effectiveness of managing Zakat, Infaq, and Sedekah (ZIS) at BAZNAS Sibolga. The research method involves SWOT analysis to identify Strengths, Weaknesses, Opportunities, and Threats in ZIS management. The analysis results indicate that Management Strengths and Operational Efficiency are the strongest internal aspects with a score of 92%, while Weaknesses such as Limited Resources and Inconsistent Implementation require more attention. To enhance effectiveness, Potential Collaborations and Government Support are considered key opportunities with scores of 100% and 85%, respectively. Threats such as Policy Changes and Competition need to be anticipated. In conclusion, optimizing Operational Efficiency with a focus on the collection and utilization of ZIS funds is key to improving community welfare and reducing poverty in Sibolga.
Analisis Pelayanan Pusat Kesehatan Masyarakat (PUSKESMAS) Panca Berdasarkan Prinsip Service Excellent Malik Abdul Aziz; Maman Suryaman
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.v5i12.5151

Abstract

Community health centers (Puskesmas) have become one of the people's choices for treatment, medical examinations and so on. Panca Health Center is one of the Community Health Centers in Nagrak Village, District. Pacet, Bandung Regency, is an option for the people there who want to have a health check. Community health centers (Puskesmas) play an important role in providing primary health services for the community. In an effort to improve service quality, the application of the principle of excellent service is crucial. Service excellence is an approach that prioritizes customer satisfaction through providing services that exceed expectations. This research aims to evaluate the implementation of excellent service principles in Community Health Centers, focusing on aspects such as responsiveness, reliability, assurance, empathy and physical evidence. The research method used was a case study at the Community Health Center in Panca. Data was collected through interviews, interviews and direct observation. The research results show that Community Health Centers that apply the principle of excellent service are able to increase patient satisfaction, speed up response time, and improve the quality of communication between health workers and patients. In addition, factors such as continuous training for staff, improving physical facilities, and implementing a health information system also contribute to achieving service excellence. Researchers can conclude that implementing the principle of excellent service in Community Health Centers not only improves service quality, but also strengthens public trust in primary health services. Recommendations are provided to expand the application of these principles to achieve higher standards of health care on an equitable basis.
Strategi Peningkatan Pencapaian Kinerja Guru di Namira Islamic School Rahmat Saleh; Iskandarini; Vivi Gusrini Rahmadani
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.v5i12.5153

Abstract

This study aims to identify strategies that can be implemented to improve teacher performance at Namira Islamic School, an Islamic-based educational institution in North Sumatra. The study employs a mixed-methods approach, combining both quantitative and qualitative methods to obtain more comprehensive results. The population consists of 104 teachers, with a sample of 51 respondents selected using purposive sampling techniques. Based on a SWOT analysis, Namira Islamic School's strengths include high teacher competence, an inclusive work culture, and solid management support. Development opportunities can be leveraged through partnerships with other institutions and the use of technology. However, weaknesses such as heavy workloads, unequal salary systems, and a lack of comprehensive performance evaluations pose significant challenges. This study recommends strategies to improve performance through more effective workload management, the development of technology-based programs, strategic partnerships, and infrastructure enhancement.
Efektivitas Pengelolaan Dana Desa di Desa Pangada’a Kecamatan Dungaliyo Kabupaten Gorontalo Sindi Djafar; Tri Handayani Amaliah; Siti Pratiwi Husain
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.v5i12.5171

Abstract

Effectiveness of Village Fund Management in Pangada'a Village, Dungaliyo District, Gorontalo Regency. Sindi Djafar. 931418121. 2024. Thesis. Accounting Study Program, Accounting Department, Faculty of Economics, Gorontalo State University.This study aims to: 1). to determine the effectiveness of village fund management in Pangada'a, Dungaliyo District, 2) to determine the supporting and inhibiting factors for the effectiveness of village fund management in Pangada'a, Dungaliyo District. The research method used is qualitative descriptive, the location of the study is in Pangada'a Village, Gorontalo Regency. Data collection techniques in the form of observation, interviews and documentation which are then analyzed using qualitative data based on the concepts of Miles and Huberman.The results of the study show: 1). Village fund management in Pangada'a, Dungaliyo District has been carried out but is not yet effective and still requires improvement in aspects of implementation and financial management (administration) and accountability for reporting village financial management to achieve optimal effectiveness. 2). Determining Factors of Effectiveness of Village Fund Management Pangada'a Sub-district has been proven to be a supporting factor in the implementation of effective village fund management, but is still constrained by the aspect of timeliness.

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