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

{"title":"Pengaruh Dana Desa terhadap Peningkatan Kesejahteraan Masyarakat: Studi Kasus yang Berada di Kecamatan Telaga Jaya, Kabupaten Gorontalo","authors":"Sri Aprilindah Uno, Sahnim Noholo, M. Mahmud","doi":"10.47467/elmal.v5i4.1216","DOIUrl":"https://doi.org/10.47467/elmal.v5i4.1216","url":null,"abstract":"The aim of this research is to determine the effect of village funds on improving community welfare (case study of villages in telaga jaya). The research method used in this research is a quantitative method with data collection techniques using surfey questionnaires and observation. The number of respondents in this research was 50 respondents in all village officials in the telaga jaya, Gorontalo Regrency. The tool used in this research uses simple linier regression analysis. Based on the results of this research, it is known that the influence of village funds on improving community walfare has a positive and significant effect on increasing community walfare in villages in telaga jaya , Gorontalo Regrency.","PeriodicalId":505263,"journal":{"name":"El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam","volume":"411 26","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-02-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139847753","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}

{"title":"Analisis Sistem Informasi Pendistribusian Alat Tulis Kantor di Fakultas Pendidikan Ilmu Pengetahuan Sosial Universitas Pendidikan Indonesia","authors":"Dwi Yuliansyah Kusnadi, Gingin Sutisna","doi":"10.47467/elmal.v5i4.1831","DOIUrl":"https://doi.org/10.47467/elmal.v5i4.1831","url":null,"abstract":"Office equipment, often referred to as Office Stationery (ATK), is a necessity that must be fulfilled and carefully considered in its use in an institution, such as in the Department of Computer Science. Currently, the Department of Computer Science still utilizes Microsoft Excel and handwritten notes in processing ATK data, ranging from the registration of incoming items to the distribution to professors and staff. Therefore, the Department of Computer Science requires a system that can support the process of distributing ATK data. The developed system is expected to assist in generating ATK distribution reports. The system development method chosen in this research is the Waterfall system development model. The system design in this research uses the Unified Modeling Language (UML). The program development process (coding) utilizes the PHP programming language with HTML, and MySQL for database creation. The testing approach in this research employs Black Box testing with the Equivalence Partitioning (EP) method. The results of the conducted testing indicate that all system functions operate according to their intended purposes.","PeriodicalId":505263,"journal":{"name":"El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam","volume":"4 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-02-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139847798","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}

{"title":"Analisis Budaya Organisasi dalam Menumbuhkan Motivasi Kerja Karyawan dalam Konteks Perusahaan Modern: Studi Kasus Usaha Sapiring Sale Pisang Kering","authors":"Marshanda Arifka Rahmadani, Nilawati Fiernaningsih","doi":"10.47467/elmal.v5i4.1111","DOIUrl":"https://doi.org/10.47467/elmal.v5i4.1111","url":null,"abstract":"In this dynamic and competitive modern business era, employee work motivation is an important element in maintaining and improving company performance. Modern companies are full of global competition and complex dynamics, it is very important to understand how a strong organizational culture can be the basis for retaining and motivating employees. This research aims to analyze organizational culture in fostering employee work motivation in the context of a modern company with a case study conducted in the marketing and sales section of the Dried Banana Sapiring Sale Business. The data collection techniques used were observation and interviews. The data obtained was analyzed using qualitative analysis techniques. The research results show that a strong organizational culture can increase employee work motivation. A strong organizational culture is characterized by values ​​shared by all employees, such as integrity, cooperation and innovation. Apart from that, a strong organizational culture is also characterized by the existence of clear policies and procedures, as well as rewards and recognition for good employee performance. In this research, it was found that the era of globalization had a significant impact on employee work motivation. Therefore, companies need to develop a strong organizational culture to increase employee work motivation in the era of globalization.","PeriodicalId":505263,"journal":{"name":"El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam","volume":"45 8","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-02-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139849488","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}

{"title":"Pengaruh Sistem Informasi Akuntansi Manajemen terhadap Kinerja Manajerial di Moderasi oleh Ketidakpastian Lingkungan pada PT Perkebunan Nusantara IV (Persero) Medan","authors":"Aulia Rahman Siregar, Irfan","doi":"10.47467/elmal.v5i4.1814","DOIUrl":"https://doi.org/10.47467/elmal.v5i4.1814","url":null,"abstract":"The aim of this research is to test and analyze the management accounting information system for managerial performance moderated by environmental uncertainty at PT Perkebunan Nusantara IV (Persero) Medan directly and indirectly. The approach used in this research is a causal approach. The population in this study was all employees of PT Perkebunan Nusantara IV (Persero) Medan. The sample in this study used the Slovin formula so that there were 80 employees of PT Perkebunan Nusantara IV (Persero) Medan. Data collection techniques in this research used documentation, observation and questionnaire techniques. The data analysis technique in this research uses a quantitative approach using statistical analysis using Auter Model Analysis, Inner Model Analysis and Hypothesis Testing. Data processing in this research uses the PLS (Partial Least Square) software program. The results of this research prove that the accounting information system directly influences managerial performance. Indirectly, environmental uncertainty cannot moderate the influence of management accounting information systems on managerial performance","PeriodicalId":505263,"journal":{"name":"El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam","volume":"166 3","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-02-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139849671","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}

{"title":"Analisis Efektivitas dan Kontribusi Penerimaan Pajak Bumi dan Bangunan (PBB) terhadap Pendapatan Asli Daerah di Kota Medan: Study Kasus Kantor Dispenda Medan","authors":"Indah Oktianty, Widya Hastuty","doi":"10.47467/elmal.v5i4.686","DOIUrl":"https://doi.org/10.47467/elmal.v5i4.686","url":null,"abstract":"This study aims to : (1) Analyze Land and Building Tax (PBB) revenues in accordance with the targets set during 2017 to 2021 ; (2) Determine the contribution of Land and Building Tax (PBB) revenues to Regional Original Income (PAD) in the Medan City government from 2017 to 2021 ; (3) Analyze the factors that led to a decrease in the number of Tax Returns Payable (SPPT) in paying Bunt and Building Tax (PBB) in 2017 to with 2021. In this study the authors took a descriptive approach, the data source used primary data. The data analysis technique used in this study used the effevtiveness ratio and contribution formula. The result of this study advanced that (1) Realization of Land and Building Tax (PBB) revenues in general reched the target set with the average revenue effectiveness categorized as quite effective (2) The contribution of Land and Building Tax (PBB) to Regional Original Income (PAD) has agretes value compared to other regional taxes with an average contribution categorized as moderate (3) Factors that influence the reduction of Tax Returns Payable (SPPT) in paying taxes caused by internal factors and external factors","PeriodicalId":505263,"journal":{"name":"El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam","volume":" 6","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-02-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139788392","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}

{"title":"Penarikan Kendaraan di Tengah Jalan Sebagai Cara Penyelesaian Wanprestasi di PT XXX Finance","authors":"M. Iqbal Abdurrahman","doi":"10.47467/elmal.v5i4.1345","DOIUrl":"https://doi.org/10.47467/elmal.v5i4.1345","url":null,"abstract":"Contractual relationships in the world of economics and business, usually involve an agreement between two parties, each party has obligations or achievements that must be fulfilled. If there is an imbalance in the fulfillment of obligations from one of the parties, default occurs. In this default case, the parties have entered into a murabahah financing contract, but because the debtor does not carry out his obligations to pay, the creditor makes a forced withdrawal by using the services of a third party with the intention of securing the financing object in the form of a car which will then be executed against the murabahah financing object. This research method is a qualitative method. The approach used is qualitative juridical, namely an analysis that bases or relies on legal reasoning, legal interpretation, and legal argumentation in a coherent and sequential manner, using theories, concepts, and legal principles obtained from the results of literature review. The conclusion in the dispute resolution by PT XXX Finance is not in accordance with legal procedures and has entered the realm of tort.","PeriodicalId":505263,"journal":{"name":"El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam","volume":" 25","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-02-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139788967","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}

{"title":"Pengaruh Sistem Informasi Akuntansi, Motivasi Kerja, dan Pengendalian Internal terhadap Kinerja Pegawai pada Kantor Badan Kepegawaian dan Pengembangan Sumber Daya Manusia Kabupaten Karawang","authors":"Shafa Humaira, Fista Apriani Sujaya, Ade Trisyanto","doi":"10.47467/elmal.v5i4.1312","DOIUrl":"https://doi.org/10.47467/elmal.v5i4.1312","url":null,"abstract":"The study conducted arose due to a decrease in employee performance in 2021 compared to 2020. Data collection using a questionnaire method with a population of 50 employees. Employee performance at the Karawang Regency Personnel and Human Resources Development Agency Office is the focus of the study carried out with the aim of understanding the role of information systems, work motivation, and internal control. Data were analyzed using SPSS descriptive techniques and multiple linear regression. Referring to the significance value of 0.005 <0.05, it means that the information system variable has a significant influence on the employee performance variable. The significance value of the employee work motivation relationship, namely 0.000, is still below the 0.05 figure so that the work motivation variable has a significant effect on employee performance. Meanwhile, the internal control variable has a significance value of 0.014, which is still below 0.05, so it can be interpreted that this variable affects employee performance. A significant value of 0.000 <0.05 indicates that accounting information systems, work motivation, and internal control affect employee performance. Based on these findings, improved accounting information systems, worker motivation, and the establishment of strong internal controls all contribute to better job performance. Things to do include implementing accounting information systems that help employee welfare and ensuring employees receive proper supervision","PeriodicalId":505263,"journal":{"name":"El-Mal: Jurnal Kajian Ekonomi &amp; Bisnis Islam","volume":" 5","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-02-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139789628","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}

{"title":"ANALISIS PENGARUH E-WOM, BRAND IMAGE DAN TRUST TERHADAP PURCHASE INTENTION ECO-FRIENDLY TRANSPORT DI SURAKARTA","authors":"Hamida Ardianto Muzakar Isa","doi":"10.47467/elmal.v5i4.1806","DOIUrl":"https://doi.org/10.47467/elmal.v5i4.1806","url":null,"abstract":"This research aims to test the analysis of the influence of E-Wom, brand image, and trust on purchase intention for eco-friendly transport in Surakarta. Participants in this research who utilise environmentally sustainable modes of transportation in Surakarta. The sample used was users of eco-friendly transport products aged 17 and over, and 309 respondents were domiciled in the Surakarta area. PLS 3.0 analysis was utilised by the researchers to conduct a quantitative examination of the research data. Trust significantly and positively influences the purchase intention of eco-friendly transport users; the brand image variable significantly and positively influences the purchase intention of eco-friendly transport users; e-wom positively and significantly influences the brand image of eco-friendly transport users; and trust significantly and positively influences the purchase intention of eco-friendly transport users.","PeriodicalId":505263,"journal":{"name":"El-Mal: Jurnal Kajian Ekonomi &amp; Bisnis Islam","volume":"103 ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-02-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139789823","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}

{"title":"Analisis Kinerja Keuangan pada PT. Bank Sinarmas Tbk yang Terdaftar pada Bursa Efek Indonesia Tahun 2019 – 2023","authors":"Berkat Febrianto Lase, Pustika Ayuning Puri, Wahyu Purbo Santoso","doi":"10.47467/elmal.v5i4.1862","DOIUrl":"https://doi.org/10.47467/elmal.v5i4.1862","url":null,"abstract":"The strategic role of banking as an intermediary institution manifests through its ability to gather and channel funds from the public to support economic activities, ultimately enhancing the stability of the country's economic structure. The importance of banking health in the fund collection process requires a sound condition and banking services that attract public interest. Bank health evaluation can be conducted through various methods, including the CAMEL method covering capital, asset quality, management, earnings, and liquidity, as well as the RGEC method encompassing Risk Profile, Good Corporate Governance, Earnings, and Capital. Bank Sinarmas, as one of the public banks in Indonesia, has played a significant role in economic recovery through the distribution of People's Business Credit (KUR) and its success in maintaining the health of the banking sector. This research is descriptive with a quantitative approach, utilizing literature review and documentation as data collection techniques. The results of this study indicate that the financial condition of PT Bank Sinarmas Tbk from 2019 to 2023 can be classified as generally “healthy”. However, in terms of Asset Quality and Management aspects, it falls into the \"Fairly Healthy\" category, while in terms of Profitability, specifically the Return on Asset (ROA) ratio, it is categorized as \"Less Healthy.\" The findings are expected to serve as a guide for the company, assisting in maintaining a healthy financial state and improving areas that are less healthy to uphold public trust. The research contributes to academic literature, serving as a significant reference for the development of financial management knowledge, particularly in the analysis of financial statements. It is also envisioned as a foundation for further research with similar focuses. As guidance for future researchers, it is recommended to broaden the scope of research by involving other financial ratio indicators, following the latest methods in accordance with the regulatory framework of financial institution supervision in Indonesia.","PeriodicalId":505263,"journal":{"name":"El-Mal: Jurnal Kajian Ekonomi &amp; Bisnis Islam","volume":" 9","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-02-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139789879","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}

{"title":"Pengaruh Intellectual Capital, Struktur Modal, Kepemilikan Institusional terhadap Kinerja Keuangan dengan Ukuran Perusahaan Sebagai Pemoderasi","authors":"Heni Kusniawati, Muhammad Nuryatno Amin","doi":"10.47467/elmal.v5i4.1838","DOIUrl":"https://doi.org/10.47467/elmal.v5i4.1838","url":null,"abstract":"The study aims to determine the effect of Intellectual Capital, Capital Structure and Institutional Ownership on Financial Performance with Company Size as Moderating in financial sector companies listed on the Indonesia Stock Exchange (BEI) Period 2020-2022. The research was conducted using a quantitative methods. The data used in this study were secondary data obtained from the financial statements and annual report of financial sector companies listed on the Indonesia Stock Exchange (BEI) Period 2020-2022. The sampling technique used was by purposive sampling with predetermined criteria resulting in 61 companies for 3 years and then the total sample of 174 data. The research analysis method is with multiple linear regression analysis and uses IBM SPSS to test and process this research data. The results of the research concluded that intellectual capital had a positive effect on financial performance, while capital structure and institutional ownership has no effect on financial performance. company size as a moderator is not able to strengthen the positive influence of intellectual capital and institutional ownership on financial performance. However, size of the company can weaken the influence of capital structure on financial performance. \u0000 ","PeriodicalId":505263,"journal":{"name":"El-Mal: Jurnal Kajian Ekonomi &amp; Bisnis Islam","volume":" 41","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-02-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139790826","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}