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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 Kinerja BAZNAS Kota Bengkulu dengan Metode Indonesia Magnificence Zakat (IMZ) Idia Joninda Piolita; Asnaini; Herlina Yustati
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.v5i12.5183

Abstract

This study aims to find out how the management performance, financial performance, and performance of the utilization program at BAZNAS Bengkulu City during 2021-2022 using the Indonesia Magnificence Zakat (IMZ) measurement method. Indonesia Magnificence Zakat is a non-profit organization empowerment and management consulting institution engaged in training, consulting and mentoring, as well as zakat research and advocacy, this performance measurement method is called Zakat Management Excellence Performance. The type of research used in this study is a qualitative evaluation method. The results of the study on three components in BAZNAS Bengkulu City, namely management performance, financial performance, and quality of utilization programs, show that the performance of BAZNAS Bengkulu City obtained a good score in each performance component based on IMZ measurement. In some performances, they show good value components, but there are also those that show low scores, from these results are averaged so that good scores are obtained.
Pengaruh Tingkat Pendidikan, Pemahaman Akuntansi, Pemahaman Teknologi Informasi dan Sosialisasi Terhadap Penerapan SAK EMKM : Studi Kasus UMKM di Kecamatan Rungkut Kota Surabaya Arlangga Cahyo Gumelar Herdianto; R. Sjarief Hidajat
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.v5i12.5184

Abstract

This study aims to examine the effect of education level, accounting understanding, information technology understanding and socialization on the implementation of SAK EMKM. The data of this study are primary data. The questionnaire was given to MSME actors in Rungkut District, Surabaya City. The sample was taken using the probability sampling method, namely random sampling, and 100 MSMEs registered in Rungkut District were obtained. This study uses SEM-PLS Analysis using the SmartPLS 4.0 application. The results indicate information technology understanding and socialization influencing the implementation of SAK EMKM. While the level of education and accounting understanding did not have a positive influence on it. This study has several shortcomings and limitations. Therefore, the next study can further develop the discussion and more accurate results by providing other variables that represent the factors of SAK EMKM implementation.
Pengaruh Motivasi Kerja, Kedisiplinan Kerja, dan Lingkungan Kerja terhadap Kinerja Pegawai: Studi di Badan Pertanahan Nasional Klaten Syahrul Nur Fauzi; Kusdiyanto
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.v5i10.5188

Abstract

Employee performance in carrying out work influences various things such as the condition of employee behavior while working. Employee performance greatly influences discipline, motivation and the work environment, this can be seen directly in the work results. A very important problem is to be able to know significantly about employee performance so that they can be more productive. This research aims to find out how significantly influences motivation, discipline and the environment on performance, especially in the BPN Office of Klaten Regency. The objects of this research are employees of the Klaten Regency BPN office. This research took a sample of 125 employees using the Solvin formula. This research uses two data, namely primary data and secondary data. The data collection method uses a questionnaire, then it is measured using a Likert scale of one to five and Structural Equation Model (SEM) analysis via partial least squares (Smart-PLS). And the research results will show how significant the influence of motivation, environment and discipline is on the performance of Klaten Regency BPN Office employees.
Pengaruh Price Earning Ratio (PER), Current Ratio (CR), Total Asset Turnover (TAT), Net Profit Margin (NPM), dan Debt To Equity Ratio (DER) Terhadap Return Saham Syariah yang Terdaftar di Bursa Efek Indonesia: Perusahaan Sub Sektor Makanan dan Minuman Periode Januari - Desember Tahun 2023 Nessa Amanah; Idwal B; Herlina Yustati
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.v5i12.5191

Abstract

The aim of this research is to determine the influence of the Price Earning Ratio (PER), Current Ratio (CR), Total Assets Turnover (TAT), Net Profit Margin (NPM), and Debt To Equity Ratio (DER) partially on Sharia Stock Returns Food and beverage sub-sector companies listed on the Indonesia Stock Exchange for the period January-December 2023. This type of research is quantitative research in the form of comparative and time series. The method used in the data collection technique in this research is a purposive sampling data collection technique and the data used in this research is quantitative  data. The data collection techniques used are library research and documentation. From the research results it can be concluded as follows: 1. The PER variable has a positive and significant effect on Sharia Stock Returns. 2. The CR variable has a not positive and significant effect on Sharia Stock Returns. 3. The TAT variable has a positive and significant effect on Sharia Stock Returns. 4. The NPM variable has a positive and significant effect. significant on Sharia Stock Returns 5. The DER variable has a not positive and significant effect on Sharia Stock Returns
Pengaruh Transparansi, Akuntabilitas, dan Sistem Pengendalian Internal Terhadap Kinerja Keuangan Pemerintah Daerah: Studi Kasus di Badan Pengelola Keuangan dan asset Daerah Kota Tidore Kepulauan Jainuddin, Sitna; Gaffar; Mattoasi
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.v5i12.5193

Abstract

This study aims to analyze the influence of transparency, accountability, and internal control system on the financial performance of regional government. This study uses a quantitative and total sampling technique for data collection. The data analysis technique is descriptive quantitative analysis, utilizing t statistics, f statistics, and the coefficient of determination (adjusted R Square) though IBM SPSS 20 for windows. The result shoe that transparency positively and significantly influences the regional government’s financial performance. Similarly, accountability also positively and significantly influences the regional government’s financial performance. Furthermore, internal control systems positively and significantly influence the regional government’s financial performance as well. Simultaneously, transparency, accountability, and internal control system positively and significantly influence the regional government’s financial performance, with a determinant value of 60,7%, while the remaining 30,3% is due to other factors that are not examined in thid study.
Women in the Boardroom: A Catalyst for Tax Avoidance? Stanley, Nicklaus; Widianingsih, Luky Patricia
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.v5i12.5205

Abstract

Tax is pivotal in a country’s economy because it is a nation’s largest source of income, However, taxpayers and the government have contrasting viewpoints regarding taxation. Taxpayers perceive taxation as a financial “burden” whereas the government considers tax as their source of revenue “revenue.” Due to the differing perspectives on taxation, taxpayers, especially firms, tend to resort to tax avoidance strategies to reduce their tax expenses. Therefore, the intent of this empirical study is to examine the effect of board gender diversity on corporate tax avoidance practices in the financial sector from 2021 to 2023 using the panel data regression approach. The results of this research study show that board gender diversity is associated with increased corporate tax avoidance practices. The controlled variables, firm size and leverage, do not significantly affect tax avoidance practices, whereas profitability has a significant positive effect. This result aligns with the critical mass theory in which a small proportion of female directors on the board cannot influence the decision-making process of a firm since they will just be ignored.
Pengaruh Family Ownership, CEO duality, dan Political Connection terhadap Firm Performance Dinara Dosen; Rousilita Suhendah
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.v5i10.5206

Abstract

This study aims to examine the effect of family ownership and CEO duality moderated by political connection on firm performance. Using purposive sampling method, the research observation uses data from 34 companies in the mining industry in the mining sector listed on the Indonesia Stock Exchange (IDX) during 2018-2023 totaling 200 data samples. The data was tested using software Eviews 12 with moderation regression models with the most suitable model estimation is Common Effect Model (CEM). To measure the dependent variable from this study, which is firm performance, this study uses Return on Assets (ROA) as a parameter. As a result of the moderation regression, family ownership has a positive significant effect on firm performance. CEO Duality has no effect on firm performance. Family ownership moderated by political connection has no effect on firm performance. Lastly, CEO Duality moderated by political connection has no effect on firm performance.
The Impact of Product Quality and Brand Image on Customer Loyalty of Tolak Angin Through Consumer Satisfaction as an Intervening Variable (A Study on Sidomuncul Products Consumers in Samarinda) Desi Caprianti; Eddy Soegiarto; Eka Yudhyani
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.v5i12.5207

Abstract

This study aims to analyze the impact of product quality, brand image, and customer satisfaction on customer loyalty for Sido Muncul products, a leading herbal medicine producer in Indonesia known for products like Tolak Angin and Kuku Bima Ener-G! The research utilizes Partial Least Squares (PLS) methodology to analyze data collected from 190 respondents, categorized by gender, age, occupation, and purchase frequency. The analysis demonstrates that product quality significantly influences customer satisfaction (path coefficient 0.88; t-statistic 36.224), and customer satisfaction significantly impacts customer loyalty (path coefficient 0.721; t-statistic 7.104). However, brand image does not significantly affect customer satisfaction (path coefficient 0.021; t-statistic 0.637). The model explains 78.6% of the variation in customer satisfaction and 75.1% in customer loyalty, with a predictive relevance (Q²) of 0.947. The study is limited by its sample size and the specific focus on Sido Muncul products, which may affect the generalizability of the results to other industries or brands. The findings suggest that companies should prioritize enhancing product quality and ensuring customer satisfaction to foster customer loyalty, rather than focusing on brand image alone. This research contributes to the understanding of the relative importance of product quality and customer satisfaction in influencing customer loyalty, with specific insights into the herbal medicine industry in Indonesia.
Karakteristik Komite Audit dan CSR Disclosure di Infrastructure- Konstruksi Non BUMN Gede Andhika Widdharma Putra; Rousilita Suhendah
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.v5i11.5208

Abstract

This research empirically tests the influence of audit committee characteristics, namely audit committee independence, audit committee size, expertise, audit committee finances, audit committee meeting frequency, audit committee gender differences on the quality/extent of corporate social responsibility disclosure for the 2018-2022 period. The dependent variable used in this research is the extent of corporate social responsibility disclosure. This research uses quantitative research methods with secondary data obtained from annual reports of non-BUMN infrastructure and construction industry companies listed on the IDX. There are 150 data from 30 companies selected as research samples based on the purposive sampling method. Data processing in this study was tested using Eviews 12 Student Version Lite. The results of this research show that the independence of the audit committee, the financial expertise of the audit committee and the frequency of audit committee meetings have a significant positive effect on the extent of CSR disclosure. Meanwhile, audit committee size and audit committee gender differences have no influence on the extent of CSR disclosure.
Pengaruh Disiplin Kerja, Kompensasi, Motivasi Kerja Terhadap Kinerja Karyawan pada Solo Techno Park Surakarta Fedyana Wahyu Widjaya; Triyanto
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.v5i11.5210

Abstract

This study examines how work discipline, compensation, and motivation affect employee performance at Solo Techno Park in Solo, Indonesia. The study used a purposive sampling technique with a sample size of 96 people. It targets all employees. Data were collected quantitatively using techniques such as Instrument Requirements Test, Classical Assumption Test, and Hypothesis Test using SPSS. The results show that work discipline significantly improves performance, with a t-test value of 3.861 and a p-value of 0.000 indicating a strong correlation. Compensation also has a positive impact on performance, with a t-test value of 2.160 and a p-value of 0.033. However, with a t-test value of 18.053 and a p-value of 0.000, work motivation turned out to be the most important, with 83% of the variation in employee performance. Regression analysis shows that these three factors are responsible for 83% of the variation in employee performance, indicating that employees must be disciplined, fairly rewarded, and motivated to achieve optimal results.

Page 72 of 164 | Total Record : 1633

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