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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 Model Bisnis Dengan Pendekatan Business Model Canvas (BMC) dan Penetapan Strategi Pada UMKM di Industri Pariwisata Evi Sirait; Natalia Kristiani Tandafatu; Fitri Novilia; Donny Juliandri Prihadi; Basnendar Herry Prilosadoso
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.v5i10.5452

Abstract

The purpose of this study is to determine and analyze the business model with the Business Model Canvas (BMC) approach and strategy determination in MSMEs in the tourism industry. The type of research used in this study is a descriptive survey. Data collection techniques were carried out using the questionnaire method. Furthermore, the research data was analyzed using three methods consisting of reduction, data presentation and drawing conclusions. The findings in this study are that there are 9 elements owned by the Business Model Canvas (BMC) to help the sustainability of MSMEs in the tourism industry including, Customer Segments, Value Propositions, channels, customer relationships, revenue streams, main activities, main resources, main partnerships and cost structures. In addition, based on the percentage data of respondents' responses about business strategies in MSMEs in the tourism industry is 86%, it means that the response according to respondents is Good. This is expected to be an alternative for business actors in running their business. Determining a good business strategy is important so that a business or business can survive and grow in the midst of tight competition.
Implementasi Permendagri Nomor 77 Tahun 2020 Tentang Pengelolaan Keuangan Daerah pada Badan Pengelolaan Keuangan dan Pendapatan Daerah Provinsi Sulawesi Barat Hasmuddin; Najmi Kamariah; Deasy Mauliana
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.v5i10.5472

Abstract

The implementation of Permendagri Number 77 of 2020 is an important step to ensure more transparent, accountable, and efficient regional financial management. However, the challenges faced in this implementation are quite complex, especially related to governance, information technology, and the quality of human resources of the apparatus. The purpose of this study is to analyze the implementation of Permendagri Number 77 of 2020 on the role of governance, information technology, and the quality of human resources of the apparatus to improve the performance of fund disbursement at the Regional Revenue and Financial Management Agency of West Sulawesi Province. The method used is a qualitative approach, with data collection methods through data collection, data collection instruments, data collection techniques and data analysis techniques. The results of the study have found that Governance in Regional Financial Management must be transparent in financial management starting from Financial Management documents, Budget Preparation documents to Audit Report Documents by the BPK and this can be easily accessed by the Public. Information technology (IT) has a very significant role in the modernization of regional financial management which has implemented SIPD in its entirety in presenting regional financial information. Human Resources (HR) play a crucial role in regional financial management, especially in the context of supporting applications such as SIPD. The process of disbursing funds in financial management requires compliance with strict procedures, from submitting applications to reporting accountability.
Pengaruh Pemahaman Muamalah dan Sikap Heuristik Terhadap Pengambilan Keputusan Investasi Syariah pada Mahasiswa Universitas Islam Negeri Sumatera Utara (UINSU) Fudla Azzuhra Rahmawan; Nur Ahmadi Bi Rahmani; Purnama Ramadani Silalahi
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.v5i10.5494

Abstract

This study aims to examine the effect of muamalah understanding and heuristic attitude on sharia investment decision making among students of the Faculty of Economics and Islamic Business at the State Islamic University of North Sumatra (UINSU). Muamalah understanding refers to the knowledge of Islamic rules governing economic transactions, including the prohibition of riba, gharar, and maisir. Meanwhile, heuristic attitude involves the use of rules of thumb that help simplify the decision-making process, especially in complex and uncertain situations. This study was conducted using a quantitative approach through a survey of 271 students selected using purposive sampling technique. Data was collected through a Google Form-based questionnaire and analysed using multiple linear regression. The results showed that both muamalah understanding and heuristic attitude have a significant positive influence on Islamic investment decision making. Simultaneously, these two variables explain about 67,0% of the variation in Islamic investment decision-making. A deep understanding of muamalah helps students in choosing investments that are in accordance with sharia principles, while heuristic attitude allows them to make decisions more quickly and efficiently even in conditions of limited information.
Determinan Minat Berkarir Sebagai Akuntan Pajak: Studi Empiris pada Mahasiswa Akuntansi di Kota Mataram M. Zainul Majdi; Adhitya Bayu Suryantara
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.v5i11.5500

Abstract

This research aims to analyze the factors that influence the interest of accounting students in Mataram in pursuing a career as a tax accountant. The factors studied include motivation, financial rewards, tax knowledge, self-efficacy, and mastery of technology. By using Partial Least Square (PLS) analysis and a sample of 131 respondents, the research results show that motivation and knowledge of taxation have a significant influence on students' interest in pursuing a career in taxation. Students who have high motivation and a strong understanding of taxation tend to choose this career path. However, financial rewards, self-efficacy, and mastery of technology do not have a significant effect on career interest. These findings suggest that intrinsic factors, such as motivation and competence, play a greater role in shaping career interests, while extrinsic factors such as financial rewards and technology are considered secondary considerations.
Pengaruh Gaya Hidup dan Literasi Keuangan Terhadap Manajemen Keuangan Pribadi pada Gen Z Muslim di Surabaya Muhammad Fakhri Dzulfikar; Bibi Faiza Farhana; Akhlis Fathikul Islam; Musaidatul Maulidiyah; Fata Habibullah; Maryam Bte Badrul Munir
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.v5i12.5558

Abstract

This study aims to investigate whether lifestyle and financial literacy affect personal financial management in generation Z in Surabaya City. This study uses an associative quantitative research method with all students of Surabaya State University, while the sample used is Muslim students at the Faculty of Economics and Business, Surabaya State University. Data analysis used is the same validity test rehabilitation, normality test, multiple regression test, hypothesis test (t & f) then obtains results for financial literacy and lifestyle variables, the significance value in the F Test is less than 0.005 and the value of f-count> f-table which means Financial Literacy and Lifestyle have a significant effect simultaneously on the Personal Financial Management variable. The Financial Literacy variable has a positive and significant partial effect on Personal Financial Management with the results of the significance value in the T Test which is less than 5% (0.05) and the value of t-count is greater than t-table. While the Lifestyle variable has a negative and insignificant partial effect on Personal Financial Management with the results of the significance value in the T Test which is greater than 5% (0.05) and the value of t-count is smaller than t-table.
Pengaruh Pemahaman Akuntansi dan Software Akuntansi Terhadap Kualitas Laporan Keuangan UMKM di Kabupaten Sleman Yogyakarta Tunjanan, Falens; Nugraeni
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.v5i12.5583

Abstract

MSMEs are Micro, Small, and Medium Enterprises managed by any agency, organization, or individual. In managing MSMEs, it is necessary to have accounting information which is the basis for the management and development of MSMEs. Financial Statements are useful financial information for various things, including finding out the performance of MSME business activities and becoming the basis for MSMEs in making decisions. The purpose of this study is to identify various factors that affect the quality of MSME financial statements. This study was conducted in Sleman Regency, Yogyakarta, with data collection using purposive sampling techniques and, slovin formula as a determinant of the number of samples used, so that 44 MSMEs were involved as samples. This study adopts the Use-Decision theory which explains how financial statements can be beneficial to its users. The data was analyzed using the 2021 version of SPSS, the data analysis used was a classical assumption test and a hypothesis test, there were three variables used, namely the quality of financial statements, as well as accounting understanding and accounting software as variables. The result of this research that has been carried out is that accounting understanding does not affect the quality of financial statements while accounting software affects the quality of financial statements.
Pengaruh Likuiditas, Leverage, Profitabilitas Terhadap Financial Distress Ade Kurniawan Sofyan; Mahroji
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.v5i12.5588

Abstract

Financial Distress describes a significant and continuous decline in a company's financial performance which, if left unchecked, will result in bankruptcy. The main objective of this research is to determine the effect of liquidity, leverage and profitability on financial distress. This research was conducted on property and real estate companies for the 2021–2023 period. A total of 73 companies were selected as samples in collecting data for this research. The relationship between the dependent variable and the independent variables was analyzed using logistic regression. The results of the analysis show that liquidity and profitability have a significant effect on financial distress in a negative direction, while leverage has a significant effect on financial distress in a positive direction. It is hoped that future research can expand the research object and compare various measurement techniques to provide a more comprehensive picture. It is hoped that the results of this research will be useful for stakeholders, especially creditors and investors, in making decisions regarding funding and investment.
Kepemilikan Manajerial, Kepemilikan Institusional, Kepemilikan Asing dan Manajemen Laba Fulgentius Lambertus Januartha; Hasim As’ari
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.v5i12.5630

Abstract

Financial statements in a company are very crucial because they provide information about the state and performance of the company. The high level of competition between companies encourages management to manage profits. The practice of altering a company's financial accounts to appear stable to extract profits for oneself or the company and attract stakeholders to invest cash in them is known as profit management. However, profit management is not considered fraudulent if it follows the applicable accounting methods and standards. However, the information generated remains different from reality and can influence decision-making. In this context, agency theory explains that a contract between an agent and a principal involves two parties who each seek to benefit themselves, which can lead to conflict. This study aims to determine how managerial ownership, institutional ownership, and foreign ownership affect the profit management of manufacturing companies in the consumer services sub-sector listed on the Indonesia Stock Exchange (IDX) between 2021 and 2023. Eleven companies formed the sample, while 47 companies in the consumer services sub-sector made up the study population. Statistics of the Indonesia Stock Exchange (IDX) is the source of this data collection., therefore the method used is the Quantitative approach method. The findings of the study show that there is no visible impact of managerial, institutional, or foreign ownership on profit management.
Pengaruh Kredibilitas Influencer dan Consumer Review Terhadap Minat Beli Produk Ms Glow pada Platform Shopee Muhamat Hasyim Fahmi Midrorun Niami; Imronudin
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.v5i11.5636

Abstract

This research aims to analyze the influence of influencer credibility and consumer reviews on buying interest. The sampling method was purposive sampling technique. The questionnaires were distributed via buying online to 100 respondents.The collected date were analysed using Partial Least Square (PLS) . The results show that both the influencer credibility and consumer review variables are positive and significant influence on buying interest in MS Glow products on the Shopee platform. Has the highest influence on buying interest.
Analisis Etika Bisnis Islam dalam Transaksi Jual Beli Online di Indonesia D Purnomo; Teguh Lesmana; Fitri Novilia; Djoko Wijono; Asri Ady Bakri
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.v5i11.5641

Abstract

The development of the world of technology and increasingly advanced internet networks has an impact on people's consumption techniques, thus giving rise to new shopping channels, namely online. People's need for fast information is very easy, can be accessed by anyone, anytime and anywhere. Internet technology has a very big effect on trade or business. Can access information on goods from anywhere, both from prices, specifications, and making purchase transactions. The purpose of this study is to analyze Islamic business ethics in online buying and selling transactions in Indonesia. 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 the application of Islamic business ethics in online buying and selling transactions in Indonesia has not been fully implemented, because there are still some sellers who violate the principles of Islamic business ethics. One example is that there are still some sellers who provide escorts or summaries so that the goods received by the buyer do not match the specifications, the seller does not respond to goods complained about by the buyer, and there are still sellers who do not accept returns.

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