El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam最新文献

Peran Dewan Perwakilan Rakyat Daerah (DPRD) Dalam Mewujudkan Fungsi Pengawasan Anggaran:

El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Pub Date : 2022-02-04 DOI: 10.47467/elmal.v3i3.877

Robi Prayoga, Zahrotan Tasnim Lubis, Ahmad Amin Dalimunthe

{"title":"Peran Dewan Perwakilan Rakyat Daerah (DPRD) Dalam Mewujudkan Fungsi Pengawasan Anggaran:","authors":"Robi Prayoga, Zahrotan Tasnim Lubis, Ahmad Amin Dalimunthe","doi":"10.47467/elmal.v3i3.877","DOIUrl":"https://doi.org/10.47467/elmal.v3i3.877","url":null,"abstract":"The duties and authorities of the Regency Regional People's Representative Council must be carried out in accordance with the applicable laws and regulations, because the Regency Regional People's Representative Council is a representation of the people in the Regency Region. The role of the Regency Regional People's Representative Council in carrying out the function of overseeing the budget and Regional Expenditures is very important as a manifestation of the implementation of community aspirations. This study uses descriptive qualitative research methods with case study data collection techniques, through observation, interviews and documentation as well as literature review. The results of the research show that the role of the Regional House of Representatives of the Serdang Bedagai Regency in realizing the budget oversight function of the implementation of the 2021 Serdang Bedagai Regency Revenue and Expenditure Budget has been going well. The obstacles faced by the DPRD Serdang Bedagai Regency are human resources with different backgrounds, each member lacks expertise, miscommunication occurs, lack of data equipment during meetings, limited funds, different time adjustments and busy schedules between members of the DPRD Serdang Bedagai Regency, and communication factors. \u0000Keywords Regional Revenue and Expenditure Budget, Budget Oversight Function, Role of Regional People's Representative Council, Regional People's Representative Council","PeriodicalId":131028,"journal":{"name":"El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam","volume":"6 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-02-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125283113","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Faktor-Faktor yang Mempengaruhi Keputusan Pembelian Konsumen terhadap Parfume Isi Ulang di Toko Galery Parfume 影响消费者购买古龙水决定购买的因素

El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Pub Date : 2022-02-04 DOI: 10.47467/elmal.v3i3.891

F. Sagita, Ayu W. Tanjung, Heldia Fitri, Rizky Wahyudi, Reni Ria Armayani Hasibuan

引用次数: 1

S Strategi Promosi Digital Online Shop Aisar.Scarf dalam Meningkatkan Penjualan Produk Hijab S数字推广策略在线营销援助。围巾在增加希贾布产品的销售

El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Pub Date : 2022-02-04 DOI: 10.47467/elmal.v3i3.930

Muhammad Andre Alkahfi, Putri Ayuni, Fitri Rorizki, M. Batubara, Purnama Ramadani Silalahi

引用次数: 1

Analisis Efektivitas pada Pengelolaan Kas Dana Bantuan Operasional Sekolah di MI At-Taqwa Cijeruk 分析了MI At-Taqwa ciorange学校运营援助基金管理的有效性

El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Pub Date : 2022-02-04 DOI: 10.47467/elmal.v3i3.900

Nagara Rezki Febrina Tuheteru, Anessa Musfitria, E. Yuliawan

{"title":"Analisis Efektivitas pada Pengelolaan Kas Dana Bantuan Operasional Sekolah di MI At-Taqwa Cijeruk","authors":"Nagara Rezki Febrina Tuheteru, Anessa Musfitria, E. Yuliawan","doi":"10.47467/elmal.v3i3.900","DOIUrl":"https://doi.org/10.47467/elmal.v3i3.900","url":null,"abstract":"The BOS Fund is a funding assistance for schools which is a government program to assist schools in funding non-personnel operational costs. According to Government Regulation Number 48 of 2008 concerning Education Funding, non-personnel costs. The allocation of BOS funds is said to be effective if the funds determined are appropriate and on target. Funds are said to be effective if the use of these funds shows how far the funds are able to achieve the goals that have been set. The purpose of this study is to analyze the effectiveness of the School Operational Assistance Cash Fund. It is said to be effective if a job can produce a unit of output (output), and can be completed on time according to a predetermined plan. The method used in this research is descriptive qualitative method, data collection techniques are observation, interviews and documentation. The results of this study that the effectiveness analysis that has been carried out shows that the MIS AT-TAQWA Cijeruk seen from the results of the calculation of the index check list table shows that the BOS Fund Cash Management activity is very good. The results of this study stated that the Cash Management of School Operational Assistance Funds at MIS AT-TAQWA Cijeruk was effective based on the index check list assessment that obtained results of more than 80%, and the management of the BOS Fund Cash based on the Realization of the Use of Funds in accordance with the terms and regulations. - legal regulations that are passed according to the BOS Technical Instructions (JUKNIS). \u0000Keywords: Management, Cash, School Operational Assistance Fund, Effectiveness","PeriodicalId":131028,"journal":{"name":"El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam","volume":"317 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-02-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130813510","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 1

Kesejahteraan Karyawan Mempengaruhi Produktivitas Kerja Perusahaan di Era Pandimi Covid-19 员工福利影响了班迪米时代Covid-19公司的生产力

El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Pub Date : 2022-02-04 DOI: 10.47467/elmal.v3i3.968

Afrizal Azis, Rio Eldianson, Maruli Tua Tampubolon

{"title":"Kesejahteraan Karyawan Mempengaruhi Produktivitas Kerja Perusahaan di Era Pandimi Covid-19","authors":"Afrizal Azis, Rio Eldianson, Maruli Tua Tampubolon","doi":"10.47467/elmal.v3i3.968","DOIUrl":"https://doi.org/10.47467/elmal.v3i3.968","url":null,"abstract":" \u0000 \u0000 \u0000In the era of the Covid-19 pandemic from the beginning of 2020, the company's management implemented policies related to increasing human resources by providing welfare to employees by providing various allowance facilities so that work productivity would increase. This study aims to determine and examine the level of work productivity associated with welfare through the provision of employee benefits at the company. The research method used is descriptive qualitative with a literature study approach and field research. The results of this study indicate that the increase in employee work productivity during the covid-19 pandemic, for two years has proven to be quite good and influential, this can be seen from the results of data analysis and correlation analysis on the processing of the data obtained which tends to go up and down depending on the size of the allowance and Salary for employees is Rp. 160,776,882 or 9.1% for an increase in 2020 . Based on the results of this analysis, it can be concluded that welfare has a very positive effect on increasing employee work productivity, companies should maintain the level of allowances that have been implemented in the company so that employee work productivity increases. \u0000Keywords: welfare, work productivity, employees in the pandemic era","PeriodicalId":131028,"journal":{"name":"El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam","volume":"20 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-02-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128284943","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 1

Pengaruh DER, DPR, Profitability, dan Firm Size terhadap Income Smoothing

El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Pub Date : 2022-02-04 DOI: 10.47467/elmal.v3i3.849

Rizkison Rizkison, Anessa Musfitria, R. Anggraeni

{"title":"Pengaruh DER, DPR, Profitability, dan Firm Size terhadap Income Smoothing","authors":"Rizkison Rizkison, Anessa Musfitria, R. Anggraeni","doi":"10.47467/elmal.v3i3.849","DOIUrl":"https://doi.org/10.47467/elmal.v3i3.849","url":null,"abstract":"Companies operate with the aim of making a profit, by selling products (goods or services) to their customers. In addition, the company also has a specific goal, namely to maximize the welfare of shareholders and maximize profits. In line with financial theory. The purpose of this study is to discuss and analyze the effect of debt to equity ratio, dividend, payout ratio, profitability, and firm size on income smoothing. The research method used in this study is associative research method, namely research that aims to determine the influence or relationship between two or more variables looking for roles, influences, and causal relationships between independent variables and population-bound variables. listed on the BEI with data collection techniques through interviews, observations. The results of the study partially show that the four variables namely Debt to Equity Ratio, Dividend Payout Ratio, Profitability, and Firm Size have no effect on Income Smoothing. Simultaneous research results show that simultaneously Debt to Equity Ratio, Dividend Payout Ratio, Profitability, and Firm Size have no effect on Income Smoothing. The predictive ability of these four variables on Income Smoothing is known to be -0.113. How is it known that the Adjusted R Square test in this study obtained a value of -0.113, which means that the data processing test above obtained a negative Adjusted R2 value, then the Adjusted R2 value is considered zero.","PeriodicalId":131028,"journal":{"name":"El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam","volume":"64 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-02-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127614260","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Analisis Manajemen Risiko Pengguna Sewa Guna Usaha (Leasing) di Indonesia

El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Pub Date : 2022-02-04 DOI: 10.47467/elmal.v3i3.922

Febby Ayu Syahputri Gurning, Sonia Ritonga, Ardhia Meianti, M. Batubara

引用次数: 0

Pengaruh Likuiditas, Leverage, Pertumbuhan Perusahaan, dan Profitabilitas terhadap Kebijakan Dividen pada Perusahaan Manufaktur Makanan Minuman yang Terdaftar pada Bursa Efek Indonesia Periode 2013-2015 2013-2015年印尼证券交易所上市的流动性、杠杆、公司增长和股息政策制衡的影响

El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Pub Date : 2022-02-04 DOI: 10.47467/elmal.v3i3.901

Eko Danu Bramaputra, Anessa Musfitria, Yustin Triastuti

{"title":"Pengaruh Likuiditas, Leverage, Pertumbuhan Perusahaan, dan Profitabilitas terhadap Kebijakan Dividen pada Perusahaan Manufaktur Makanan Minuman yang Terdaftar pada Bursa Efek Indonesia Periode 2013-2015 ","authors":"Eko Danu Bramaputra, Anessa Musfitria, Yustin Triastuti","doi":"10.47467/elmal.v3i3.901","DOIUrl":"https://doi.org/10.47467/elmal.v3i3.901","url":null,"abstract":" \u0000Dividend distribution is a complex problem in the company due to the difference of interests between shareholders and company management which is often referred to as agency problems. The type of research used is causative research. with the research method in the form of secondary data collection, namely in the form of the company's annual financial statements obtained from the report of the Indonesia Stock Exchange (IDX). The data analysis model used is multiple linear regression analysis. The results of this study indicate that partially Current Ratio (CR) has a positive effect on dividend payout ratio (DPR), partially Debt To Equity Ratio (DER) has a negative effect on dividend payout ratio (DPR), Growth partially has a negative effect on dividend payout ratio (DPR), Return On Assets (ROA) partially has a positive and significant effect on dividend payout ratio (DPR). Current Ratio (CR), Debt to Equity Ratio (DER), Growth, and Return On Assets (ROA) have a positive and significant effect on dividend policy. The magnitude of the coefficient of determination (adjusted R square) is 0.324. This means that 32.4 percent of the DPR variables can be explained by the independent variables in this study, while the remaining 67.6 percent is explained by other variables outside the model. \u0000Keywords: Liquidity, Leverage, Company Growth, Profitability, and Dividend Policy.","PeriodicalId":131028,"journal":{"name":"El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam","volume":"2 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-02-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132579242","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 2

Dampak Covid-19 terhadap Pertumbuhan Ekonomi pada Sektor Ekspor dan Impor Indonesia Covid-19对印尼出口和进出口部门经济增长的影响

El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Pub Date : 2022-02-04 DOI: 10.47467/elmal.v3i3.924

Egi Prayoga, M. Ryansyah, Nurul Jannah

引用次数: 1

Pengaruh Penyaluran Dana Zakat Produktif terhadap Peningkatan Usaha Mikro 富有成效的Zakat资金流入对微型企业发展的影响

El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Pub Date : 2022-02-04 DOI: 10.47467/elmal.v3i3.946

Moreta Finesti Azhar, Syarifah Gustiawati, Ikhwan Hamdani

{"title":"Pengaruh Penyaluran Dana Zakat Produktif terhadap Peningkatan Usaha Mikro","authors":"Moreta Finesti Azhar, Syarifah Gustiawati, Ikhwan Hamdani","doi":"10.47467/elmal.v3i3.946","DOIUrl":"https://doi.org/10.47467/elmal.v3i3.946","url":null,"abstract":"This study aims to determine the effect of the distribution of productive zakat funds on the improvement of mustahik micro enterprises in BAZNAS Microfinance, Jabon Mekar Parung Village, Bogor. Productive zakat is zakat on assets or funds given to mustahik not spent but developed and used to help mustahik's business. Distribution of zakat funds is the provision of zakat funds to mustahik or zakat recipients as an effort to alleviate poverty. Micro business is a productive business that has a wealth of Rp. 50,000,000 excluding land and buildings for business premises. The improvement of micro-enterprises is an effort or process to advance the conditions of micro-enterprises towards a better direction. In this study, using a quantitative method by taking a sample of 25% of the total population of 162 business actors registered with BAZNAS Microfinance partners in Jabon Mekar Village in 2020. The data collection techniques used were questionnaires and observation. With that, the data analysis techniques used in this research are Normality Test, Simple Linear Regression Test and Hypothesis Testing. Keywords: Productive Zakat, Distribution of Zakat Funds, Micro Enterprises, Micro Business Improvement, Village Microfinance BAZNAS","PeriodicalId":131028,"journal":{"name":"El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam","volume":"16 6 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-02-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124173554","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 1