Al-Muhasabah: Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan
Al-Muhasabah: Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan bertujuan menjadi media publikasi dan sumber rujukan ilmiah yang berfokus pada artikel ilmiah berbagai jenis penelitian seperti Penelitian Murni (Original Research), Studi Kasus Klinis (Clinical Case Study), Tinjauan Pustaka (Literature Review), Ulasan Artikel (Articles Review), Resensi Buku (Book Review), maupun Perspektif, Opini, dan Komentar (Perspective, Opinion, and Commentary), tentang isu kontemporer maupun fenomena sosial di masyarakat yang berkaitan dengan studi Ilmu Ekonomi, Manajemen, Akuntansi dan Keuangan. Al-Muhasabah: Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan menerima manuskrip dengan ruang lingkup penelitian yang tidak terbatas pada topik-topik seperti Ekonomi Makro dan Mikro, Ekonomi Islam, Ekonomi Pembangunan, Manajemen SDM, Manajemen Strategis, Manajemen Keuangan, Akuntansi Keuangan, Akuntansi Manajemen, Akuntansi Pajak, Akuntansi Syariah, Etika Profesi Akuntansi, Audit Akuntansi, Etika Keuangan dan topik lainnya dalam ruang lingkup Ekonomi, Manajemen, Akuntansi dan Keuangan.
Articles
27 Documents
<![CDATA[The Influence of Poverty and Unemployment on the Number of Crimes in Pekanbaru City ]]>
<![CDATA[Aswanto]]>;
<![CDATA[Emkhad Arif]]>
<![CDATA[ Al-Muhasabah: Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 1 No. 1 (2024): April ]]>
Publisher : <![CDATA[PT Syamilah Literasi Islami ]]>
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<![CDATA[The aim of this research is to analyze the influence of the percentage of poor people and the number of unemployed on the number of crimes in Pekanbaru City, Riau Province. Meanwhile, the data used is secondary data sourced from BPS Pekanbaru City from 2017 to 2022. The results of this research show that the percentage of poor people has a positive and significant effect on the number of crimes reported, while the number of unemployed has a negative and significant effect on the number of crimes reported. reported in Pekanbaru City. The data analysis model used is an econometric model with multiple linear analysis equations and uses the E-Views 13 application as research data processing. Based on the results of this research, it is hoped that the government and all groups will create security and order so that crime does not occur and implement programs that can create prosperity in the economy of the people of Pekanbaru City.]]>
<![CDATA[Optimizing Productive Waqf Management in Expanding Benefits for Millennials: Optimalisasi Pengelolaan Wakaf Produktif dalam Memperluas Manfaat untuk Generasi Millenial ]]>
<![CDATA[Dian Pertiwi]]>;
<![CDATA[Erdah Litriani]]>
<![CDATA[ Al-Muhasabah: Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 1 No. 1 (2024): April ]]>
Publisher : <![CDATA[PT Syamilah Literasi Islami ]]>
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<![CDATA[Penelitian ini merupakan jenis penelitian pustaka (library research) dengan metode analisis data menggunakan metode deskripsi-analisis. Wakaf merupakan modal (capital) umat Islam yang sangat potensial dalam memperluas manfaat, bila dikelola dan dikembangkan dengan manajemen yang baik. Wakaf berfungsi sebagai faktor produksi bagi perkembangan ekonomi yang diperuntukkan bagi kesejahteraan umat Islam. Lahirnya Undang-Undang Nomor 41 tahun 2004 tentang Wakaf dan Peraturan Pemerintah Nomor 42 Tahun 2006 tentang Pelaksanaannya merupakan bukti bahwa pemerintah menggarap wakaf secara serius sebagai payung hukum untuk mengembangkan perwakafan di masa mendatang untuk kepentingan peningkatan kesejahteraan masyarakat banyak. Kaum Milenial yang akan memegang kendali atas roda pembangunan khususnya di bidang perekonomian yang diharapkan akan mampu membawa bangsa Indonesia menuju ke arah pembangunan yang lebih maju dan dinamis. Potensi wakaf uang bagi generasi milenial dengan jumlah lebih dari 25% dari total penduduk Indonesia dinilai sangat besar di Indonesia, generasi milenial juga termasuk kedalam usia produktif dimana mereka sudah memegang uang dan dapat mengatur keuangannya sendiri. Indonesia sendiri juga termasuk negara yang dermawan, dimana masyarakat akan membantu atau menyumbangkan uang ke lembaga amal atau kepada orang yang membutuhkan. Tetapi untuk literasi wakaf di Indonesia masih tergolong rendah, hal ini mengharuskan badan wakaf untuk melakukan sosialisasi literasi wakaf melalui era digitalisasi pada media sosial.]]>
<![CDATA[Pengaruh Konservatisme Akuntansi, Kepemilikan Manajerial, dan Dewan Komisaris Independen Terhadap Penghindaran Pajak ]]>
<![CDATA[Heriyanto Saputra]]>;
<![CDATA[Anita Kusuma Dewi]]>;
<![CDATA[Eksa Ridwansyah]]>
<![CDATA[ Al-Muhasabah: Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 2 No. 1 (2025): April ]]>
Publisher : <![CDATA[PT Syamilah Literasi Islami ]]>
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<![CDATA[Tax avoidance is a way to reduce the tax burden that is justified by tax law. Tax avoidance can be measured using the Cash Effective Tax Rate (CETR). This study aims to determine the effect of accounting conservatism, managerial ownership, and independent board of commissioners on tax avoidance in property and real estate companies listed on the IDX for the period 2018-2021. Sample determination using purposive sampling method. The number of samples selected was 9 companies with a research period of 4 years so that a total of 36 data was obtained and after eliminating outlier data, there were 32 samples. The data used is quantitative data with data collection methods in the form of documentation methods. Data analysis using multiple linear regression analysis. The results of the study indicate that accounting conservatism and independent board of commissioners have no effect on tax avoidance, while managerial ownership affects tax avoidance.]]>
<![CDATA[Analysis of Business Feasibility Studies in the Development of MSMEs in the Food Sector in View of Halal Aspects: Analisis Studi Kelayakan Bisnis dalam Pengembangan UMKM Bidang Pangan Ditinjau dari Aspek Halal ]]>
<![CDATA[Nur Muammalatul Fauzah]]>;
<![CDATA[Abdur Rohman]]>
<![CDATA[ Al-Muhasabah: Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 1 No. 1 (2024): April ]]>
Publisher : <![CDATA[PT Syamilah Literasi Islami ]]>
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<![CDATA[Penelitian ini bertujuan untuk mendapatkan pemahaman mendalam tentang berbagai aspek yang relevan dengan kehalalan produk pangan UMKM. Metode penelitian berupa studi literatur, dimana semua data yang dilakukan dengan melibatkan pengumpulan data-data atau informasi dari berbagai sumber bacaan seperti buku-buku, jurnal-jurnal, dan website. Hasil penelitian menunjukkan bahwa analisis studi kelayakan bisnis dalam pengembangan UMKM produk pangan harus memastikan kehalalan pada produk, UMKM di sektor pangan harus menerapkan berbagai praktik-praktik produksi yang memenuhi standar kehalalan yang berlaku. Berdasarkan hasil penelitian dapat disimpulkan bahwa dalam konteks bisnis UMKM di sektor pangan, kehalalan produk menjadi faktor yang sangat penting dalam menentukan kelayakan dan keberlanjutan bisnis. Faktor-faktor eksternal seperti regulasi, akses terhadap sertifikasi halal, dan faktor internal seperti manajemen produksi memiliki pengaruh besar terhadap kelayakan bisnis UMKM. Regulasi yang ketat terkait dengan kehalalan produk membutuhkan UMKM untuk mematuhi standar yang ditetapkan, yang dapat mempengaruhi biaya produksi dan proses operasional secara keseluruhan. Penelitian ini diharapkan dapat ditemukan rekomendasi yang dapat membantu UMKM mengatasi tantangan dan meningkatkan kelayakan bisnis mereka dalam memproduksi produk pangan yang halal dan berkualitas.]]>
<![CDATA[Factors Causing Non-Performing Loans in the Financial Sector Listed on the Indonesia Stock Exchange in 2017-2022 ]]>
<![CDATA[Yusuf Faisal]]>;
<![CDATA[Christine Natania Zefanya]]>;
<![CDATA[Muhammad Rizky Febrianto]]>
<![CDATA[ Al-Muhasabah: Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 2 No. 1 (2025): April ]]>
Publisher : <![CDATA[PT Syamilah Literasi Islami ]]>
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<![CDATA[This study aims to obtain empirical evidence on the effect of inflation, capital adequacy ratio, loan-to-deposit ratio, operating expenses, and operating income on non-performing loans. This study uses quantitative research. This research was conducted by observing financial sector companies listed on the Indonesia Stock Exchange, totaling 47 companies. The data source used is the company's annual report from 2017-2022. To obtain the results of this study, researchers used Eviews12. The results of this study found that inflation has a negative and statistically insignificant effect on non-performing loans, while the capital adequacy ratio has a positive and statistically insignificant effect on non-performing loans, while the loan to deposit ratio has a positive and statistically insignificant effect on non-performing loans. Furthermore, operating expenses and operating income weaken the effect of inflation on non-performing loans. loan to deposit ratio also strengthens the effect of capital adequacy ratio on non-performing loans. operating expenses and operating income also strengthen the effect of capital adequacy ratio on non-performing loans. This study discusses non-performing loans and the factors that influence them in financial sector companies]]>
<![CDATA[The Influence of Poverty on Economic Growth in Central Kalimantan ]]>
<![CDATA[Rima Harati]]>
<![CDATA[ Al-Muhasabah: Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 1 No. 1 (2024): April ]]>
Publisher : <![CDATA[PT Syamilah Literasi Islami ]]>
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<![CDATA[This research aims to analyze the influence of poverty variables on GRDP in Central Kalimantan using the 2015-2023 period. The analytical tools used are simple linear regression and classical assumption tests. The results of the analysis explain that the poverty variable is -0.645 which is greater than the error degree of 0.05 which explains that the poverty variable does not have a significant influence on economic growth in Central Kalimantan. From the results of the classical assumption test, it is explained that the normality test shows that the research data is normally distributed, there is no multicollinearity, there are no symptoms of heteroscedasticity. It is concluded that increasing or decreasing poverty will not have an impact on economic growth. This is because economic growth in Central Kalimantan is predominantly influenced by potential resources, adequate technology, and a workforce that increases every year with the development of the economic sector in Central Kalimantan.]]>
<![CDATA[How Promotion Incentives and Online Comments Drive Purchases of Originote Moisturizer on Shopee Live Through Perceived Trust ]]>
<![CDATA[Belinda Lia Savera]]>;
<![CDATA[Dina Lusianti]]>;
<![CDATA[Dian Wismar’ein]]>
<![CDATA[ Al-Muhasabah: Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 1 No. 1 (2024): April ]]>
Publisher : <![CDATA[PT Syamilah Literasi Islami ]]>
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<![CDATA[With the advancement of time, many new phenomena have emerged, including the use of live streaming in the buying and selling of products. This trend is evident in e-commerce platforms, one of which is Shopee. Shopee has a feature called Shopee Live that is frequently used to help sellers promote their products. This study aims to analyze the influence of promotion incentives and online comments on impulsive buying, with perceived trust as an intervening variable (focused on Shopee live streaming consumers). The research employs a quantitative method with purposive sampling, to collect 135 samples. The analysis is conducted using Structural Equation Model with calculations performed through the AMOS 24.0 program. The results indicate that promotion incentive information has a positive and significant effect on impulsive buying behavior, online comments have a positive and significant effect on impulsive buying behavior, promotion incentive information has a positive and significant effect on perceived trust, online comments have a positive and significant effect on perceived trust, and perceived trust has a positive and significant effect on impulsive buying behavior. However, perceived trust cannot mediate the relationship between promotion incentive information and online comments on impulsive buying behavior.]]>
<![CDATA[Peningkatan Kinerja Karyawan PDAM Berbasis Kualitas SDM, Kepuasan Kerja, dan Profesionalisme ]]>
<![CDATA[Ruli Widyaningtyas]]>;
<![CDATA[Sutianingsih Sutianingsih]]>;
<![CDATA[Intan Dwi Sulistyowati]]>
<![CDATA[ Al-Muhasabah: Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 2 No. 1 (2025): April ]]>
Publisher : <![CDATA[PT Syamilah Literasi Islami ]]>
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<![CDATA[Studi ini mengekplorasi hubungan kompleks antara kualitas sumber daya manusia, kepuasan kerja, profesionalisme kerja, dan kinerja karyawan di dalam PDAM (Perusahaan Daerah Air Minum), badan usaha milik negara yang mengelola pasokan air di Indonesia. Kajian ini bertujuan untuk memahami bagaimana factor-faktor ini saling berinteraksi dan mempengaruhi kinerja karyawan. Dengan menggali lebih dalam, kajian ini berusaha untuk mengidentifikasi peran masing-masing factor dalam mencapai tujuan organisasi, serta untuk menyoroti pentingnya penerapan strategi manajemen sumber daya manusia yang efektif. Selain itu, kajian ini juga ingin menggambarkan dampak dari kepuasan kerja dan profesionalisme kerja terhadap motivasi dan kinerja karyawan di PDAM. Dengan memahami dinamika ini, diharapkan dapat ditemukan cara-cara baru untuk meningkatkan produktivitas karyawan dan kinerja organisasi secara keseluruhan dalam konteks manajemen air sector public.]]>
<![CDATA[Kebijakan Pengelolaan Alokasi Dana Desa dalam Meningkatkan Pemberdayaan Masyarakat di Desa Ayuhulalo Kecamatan Tilamuta Kabupaten Boalemo ]]>
<![CDATA[Fibriyanti Lakoro]]>;
<![CDATA[Sukrianto]]>
<![CDATA[ Al-Muhasabah: Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 2 No. 1 (2025): April ]]>
Publisher : <![CDATA[PT Syamilah Literasi Islami ]]>
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<![CDATA[This research aims to describe village fund allocation management policies in increasing community empowerment in Ayuhulalo Village, Tilamuta District, Boalemo Regency. This research method uses descriptive research with a qualitative approach. Data sources that can be used are primary and secondary data. Data collection techniques can use observation, interviews and documentation. The data analysis technique uses analysis from Milles and Huberman, by carrying out data reduction, presenting data and drawing conclusions. The results of the research show that policies in managing village fund allocation can be seen from the use of the budget in village apparatus expenditure and can be implemented well. The use of the budget is mainly for empowerment spending or spending in the development process which can be implemented very well.]]>
<![CDATA[The Effect of Current Account Saving, Net Interest Margin, and Credit Risk on Banking Probability ]]>
<![CDATA[Juwita Ritna Satriyaningsih Juwita Ritna Satriyaningsih]]>;
<![CDATA[Siti Aliyah]]>
<![CDATA[ Al-Muhasabah: Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 1 No. 3 (2024): December ]]>
Publisher : <![CDATA[PT Syamilah Literasi Islami ]]>
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<![CDATA[The purpose of this study is to identify the effect of the CASA (Current Account Saving Account), NIM (Net Interest Margin), and credit risk on banking profitability. This research method using secondary data obtained from the financial reports of banks that suitable with the sampel criteria found of the IDX (Indonesia Stock Exchange) for the 2018 to 2022 period. Samples were taken using the Purposive Sampling Method which was then processed with EViews 10 version program. Based on samples obtained are PT. Bank Negara Indonesia (Persero) Tbk., PT. Bank Rakyat Indonesia (Persero) Tbk., PT. Bank Mandiri (Persero) Tbk., and PT. Bank Tabungan Negara (Persero) Tbk. The results of this study indicate that partially, CASA (Current Account Saving Account) has no effect on banking profitability, NIM (Net Interest Margin) has a significant positive effect on banking profitability, and credit risk has a significant negative effect on banking profitability.]]>
