{"title":"Pengaruh Keputusan Pendanaan, Kebijakan Deviden dan Keputusan Investasi terhadp Nilai Perusahaan pada Perusahaan Manufaktur yang Terdaftar di BEI pada Tahun 2015-2019: Studi Empiris pada Perusahaan Manufaktur Sub Sektor Makanan dan Minuman yang Terdaftar","authors":"Meli Mutia Sari, Gendro Wiyono, Alfiatul Maulida","doi":"10.47467/elmal.v5i4.1098","DOIUrl":"https://doi.org/10.47467/elmal.v5i4.1098","url":null,"abstract":"The purpose of this study was to determine the effect of the independent variables, namely funding decisions, devidend policies, invesmenst decisions on the dependent variable namely frim value. This research is a descriptive statistical study with the population used is a manufacturing company in the food and beverage sub-sector that has been listed on the indonesia stock exchange in the 2015-2019 period. The sample was determined using the purposive sampling method from 55 total samples in the 2015-2019 period, only 11 companies that met the criteria. The type of data used is secondary data from the sample company’s financial statements. This research uses multiple linear regression analysis method.The results of this study indicate that funding decisions have a positive effect on frim value, dividend policy has a negatif effect on frim value and investment dcisions have a positive effect on frim vakue.","PeriodicalId":505263,"journal":{"name":"El-Mal: Jurnal Kajian Ekonomi & 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":"139790505","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}
Agnes Avenia Br Barus, Enjel Elfrida Purba, Putri Kemala Dewi Lubis, Fitria I Manjo
{"title":"Pengaruh Pajak Daaerah dan Retribusi terhadap Pendapatan Asli Daerah Kabupaten Dairi","authors":"Agnes Avenia Br Barus, Enjel Elfrida Purba, Putri Kemala Dewi Lubis, Fitria I Manjo","doi":"10.47467/elmal.v5i4.1113","DOIUrl":"https://doi.org/10.47467/elmal.v5i4.1113","url":null,"abstract":"The aim of this research is to analyze the influence of regional levies and regional taxes simultaneously and partially on local original income in Dairi Regency for the period 2012-2021. The sample for this research is data on Regional Taxes, Regional Levy and data on Original Regional Income in Dairi Regency for the period of time 2012-2021. The sampling technique used is the saturated sampling method, namely determining the sample with the entire population used as the research sample. The data analysis technique used in this research is multiple linear regression. The research results show that partially regional taxes have a significant effect on Original Income Dairi Regency area, and regional levies do not have a significant influence on Dairi Regency's original regional income. Simultaneously or together, regional taxes and regional levies have an influence on Dairi Regency's Original Regional Income","PeriodicalId":505263,"journal":{"name":"El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam","volume":"332 2","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-02-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139848376","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 Transparansi, Akuntabilitas, dan Literasi Zakat terhadap Preferensi Muzakki Dalam Memilih Distribusi Zakat","authors":"Anton Priyo Nugroho, Fahmi Syam, Ramli Semmawi, Heri Sasono, Kalijunjung Hasibuan","doi":"10.47467/elmal.v5i4.1754","DOIUrl":"https://doi.org/10.47467/elmal.v5i4.1754","url":null,"abstract":"The process of collecting, managing and distributing zakat is ideally carried out by the Zakat Management Organization (OPZ). In Indonesia there are two types of OPZ which are recognized by law (UU No. 23 of 2011 concerning Zakat Management), the Amil Zakat Agency (BAZNAS) and the Amil Zakat Institution (LAZ). This research aims to determine the influence of transparency, accountability and zakat literacy on muzakki preferences in choosing zakat distribution. The population and sample in this study were muzakki who had paid zakat at the Amil Zakat Institution using a probability sampling technique: simple random which was successfully obtained as many as 180 respondents in this study. The results of this research show that the variables of transparency, accountability and zakat literacy influence muzakki preferences in choosing zakat distribution. \u0000Keywords: Transparency, Accountability, Zakat Literacy, and Muzakki Preferences","PeriodicalId":505263,"journal":{"name":"El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam","volume":"253 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-02-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139848691","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":"Optimalisasi Peran Filantropi Islam dalam Meningkatkan Kesadaran Sosial Mahasiswa Program Studi Sosiologi","authors":"Indriana, Mohamad Agung Rokhimawan, Yayan Suryana","doi":"10.47467/elmal.v5i4.1822","DOIUrl":"https://doi.org/10.47467/elmal.v5i4.1822","url":null,"abstract":"Islamic philanthropy, which includes concepts such as infaq, sadaqah, and zakat, has great potential to be an effective tool in building students' social awareness. This study aims to examine the potential and effectiveness of optimizing the role of Islamic philanthropy in increasing the social awareness of students of the Sociology Study Program. Islamic philanthropy includes humanitarian values, social solidarity, and concern for the surrounding environment. This research uses qualitative methods with in-depth interviews, observation, and document analysis as data collection techniques. The research findings show that Islamic philanthropy has great potential to become an agent of change in increasing students' social awareness. In the context of the Sociology Study Program, the implementation of Islamic values in philanthropic activities can enrich students' understanding of social and humanitarian issues.","PeriodicalId":505263,"journal":{"name":"El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam","volume":"180 2","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-02-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139848994","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 Pengungkapan Tanggung Jawab Sosial dan Lingkungan (TJSL), Pertumbuhan Penjualan, dan Intensitas Modal terhadap Nilai Perusahaan","authors":"Alya Zhafira, Christina Dwi Astuti","doi":"10.47467/elmal.v5i4.1847","DOIUrl":"https://doi.org/10.47467/elmal.v5i4.1847","url":null,"abstract":"This research aims to explore the connection between corporate social responsibility (TJSL) disclosure, sales growth, and capital intensity in relation to firm value, incorporating profitability and leverage as control variables. The research takes a quantitative approach, analyzing secondary data and focusing on companies in the consumer non-cyclical sector listed on the Indonesia Stock Exchange from 2018 to 2022. Through purposive sampling, 198 observational samples were gathered between 2018 and 2022. The data analysis, conducted using the SPSS version 29.0 program, involved multiple linear regression analysis. The findings highlight a significant positive impact of capital intensity on firm value. However, corporate social responsibility disclosure and sales growth show no noticeable effect on firm value based on the results of this study. \u0000 ","PeriodicalId":505263,"journal":{"name":"El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam","volume":"121 11-12","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-02-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139849067","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 Faktor-faktor yang Memengaruhi Defisit Anggaran di Indonesia Tahun 2002-2022","authors":"Wanda Natalia Kusumasari, Daryono Soebagiyo","doi":"10.47467/elmal.v5i4.1792","DOIUrl":"https://doi.org/10.47467/elmal.v5i4.1792","url":null,"abstract":"The budget deficit is a state in which the income of the state is lower compared to its expenditures, in other words the state's own income is not enough to meet the government's expenditures. This study intends to look at the influence of the rate of Exchange Rate, Investment, and Inflation on the Budget Deficit in Indonesia in 2002-2022. This study uses a quantitative approach with a descriptive type of research. The method applied in this study is in the form of linear regression with the Ordinary Least Square (OLS) model. The sample data used came from the Central Statistical Agency (BPS), Bank Indonesia (BI), and the World Bank, which is a time series data from 2002-2022. The findings of the study reveal that the Exchange Rate has an important impact on the Budget Deficit. In contrast, Investment and Inflation do not have a notable impact on the Budget Deficit.","PeriodicalId":505263,"journal":{"name":"El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam","volume":"4 7","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-02-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139850595","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 Beban Kerja, Lingkungan Kerja dan Insentif terhadap Produktivitas Kerja Pegawai di Rumah Sakit Sumber Hurip","authors":"Dian Kurniasari, Zahera Mega Utama, Norman Zainal","doi":"10.47467/elmal.v5i4.1686","DOIUrl":"https://doi.org/10.47467/elmal.v5i4.1686","url":null,"abstract":"This study aims to analyze the effect of workload, work environtment and incentive on employee productivity partially and simultaneously at Sumber Hurip Hospital. The method used in this research is descriptive method, with the type of correlation study. The approach used in this research is a quantitative approach. In this study the authors took a sample using the probability sampling method is simple random sampling. Simple random sampling is taking sample members from a population that is carried out randomly without regard to the strata in that population. The population in this study were Sumber Hurip Hospital employees with a total of 320 employees. The data analysis technique used is validity test, reliability test, descriptive analysis and inferential statistical data analysis. The results of the study show that Workload has no effect on employee work productivity at Sumber Hurip Hospital. Work environment has an effect on Employee Work Productivity at Sumber Hurip Hospital. Incentive has no affects on employee Work Productivity at Sumber Hurip Hospital. Workload, work environtment and incentive have a simultaneous effect on Employee Work Productivity at Sumber Hurip Hospital.","PeriodicalId":505263,"journal":{"name":"El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam","volume":" 10","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-02-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139787734","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":"Proposed Marketing Experiences Throughout The Integration Program Of Saudagar Laweyan To Increase Purchase Intentions","authors":"Nisrina Hanna Fakhrya, N. Windasari","doi":"10.47467/elmal.v5i4.1313","DOIUrl":"https://doi.org/10.47467/elmal.v5i4.1313","url":null,"abstract":"This research explores the marketing strategies and customer behavior within Saudagar Laweyan, a prominent F&B business in Surakarta, Indonesia. Despite its long-standing reputation and diverse menu offerings, Saudagar Laweyan has experienced declining sales, primarily due to changing customer behaviors and increased competition. The study focuses on understanding customer satisfaction and purchase intentions in relation to the restaurant’s servicescape quality, product innovation, and promotional activities. Qualitative and quantitative methods, including interviews with the managing director and surveys among customers, are employed to investigate these aspects. The research aims to determine the most effective marketing strategies to enhance customer purchase intentions and improve Saudagar Laweyan's overall performance in the competitive F&B sector. \u0000 ","PeriodicalId":505263,"journal":{"name":"El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam","volume":" 44","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-02-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139788223","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":"Jumlah Rapat Komite Audit, Jumlah Dewan Direksi, dan Jumlah Dewan Komisaris terhadap Pengaruh Penerapan GCG pada Perusahaan Sektor Garmen dan Tekstil yang Terdaftar di Bursa Efek Indonesia (BEI) pada Tahun 2020-2021","authors":"Raissa Amelia","doi":"10.47467/elmal.v5i4.1127","DOIUrl":"https://doi.org/10.47467/elmal.v5i4.1127","url":null,"abstract":"This research aims to investigate the influence of the implementation of Good Corporate Governance (GCG), the number of audit committee meetings, the number of board of directors, and the number of board of commissioners on the financial performance of companies in the garment and textile sector listed on the Indonesia Stock Exchange (BEI) in the years 2020-2021. The indicators of GCG implementation are proxied by commitment, transparency, accountability, independence, responsibility, fairness, leadership, and vision-mission. Furthermore, financial performance is measured using Return on Assets (ROA). The research employs T and F statistical tests as the research methods. Based on the findings, it is revealed that the implementation of GCG, the number of audit committee meetings, the number of board of directors, and the number of board of commissioners, either partially or simultaneously, do not have a significant effect on the financial performance of companies in the garment and textile sector listed on the Indonesia Stock Exchange (BEI) in the years 2020-2021.","PeriodicalId":505263,"journal":{"name":"El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam","volume":" 33","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-02-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139788359","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 Transparansi, Akuntabilitas, dan Literasi Zakat terhadap Preferensi Muzakki Dalam Memilih Distribusi Zakat","authors":"Anton Priyo Nugroho, Fahmi Syam, Ramli Semmawi, Heri Sasono, Kalijunjung Hasibuan","doi":"10.47467/elmal.v5i4.1754","DOIUrl":"https://doi.org/10.47467/elmal.v5i4.1754","url":null,"abstract":"The process of collecting, managing and distributing zakat is ideally carried out by the Zakat Management Organization (OPZ). In Indonesia there are two types of OPZ which are recognized by law (UU No. 23 of 2011 concerning Zakat Management), the Amil Zakat Agency (BAZNAS) and the Amil Zakat Institution (LAZ). This research aims to determine the influence of transparency, accountability and zakat literacy on muzakki preferences in choosing zakat distribution. The population and sample in this study were muzakki who had paid zakat at the Amil Zakat Institution using a probability sampling technique: simple random which was successfully obtained as many as 180 respondents in this study. The results of this research show that the variables of transparency, accountability and zakat literacy influence muzakki preferences in choosing zakat distribution. \u0000Keywords: Transparency, Accountability, Zakat Literacy, and Muzakki Preferences","PeriodicalId":505263,"journal":{"name":"El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam","volume":" 34","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-02-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139788703","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}