El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam

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ISSN / EISSN : 2620-2956 / 2747-0490
Total articles ≅ 232
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Anggi Kartika, Azhari Akmal Tarigan
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam, Volume 3, pp 1144-1151; https://doi.org/10.47467/elmal.v3i6.1226

Abstract:
This research is useful to find out how productive the Zis fund management strategy is in developing the economy of the National Baznas of Asahan Regency. The research method uses qualitative methods, namely research methods whose data are contained in the types of words and sentences. The researcher's data collection technique is an interview technique. The strategy used by the Asahan Regency Baznas to raise Zis funds is to create a UPZ. The zakat collection unit is an organizational unit consisting of zakat amil bodies at all levels. The strategy adopted by the Asahan Regency Baznas to distribute and use the ZIS funds is to distribute a portion and use it in each UPZ, after which some will be distributed and used by the Asahan Regency Baznas program. The Zis utilization program for consumption is through direct donations to individuals or through institutions managing the poor, orphanages and places of worship that distribute Zis funds for the community. Productive use of the Zis policy is made possible through the MSME mentoring program, educational assistance in the form of scholarships for the preparation of final D3 to S3 assignments and health services.Keywords: BAZNAS, Productive, ZIS,
Khairun Niswah, Khairina Tambunan
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam, Volume 3, pp 1116-1133; https://doi.org/10.47467/elmal.v3i6.1210

Abstract:
The development of Islamic banks in the midst of conventional banks can survive and compete with conventional banks by further increasing the use of information technology (IT) and increasing market share. Market share strategy is a strategy to expand the market in the target market. The purpose of the study was to analyze the management strategy of Islamic banks in Indonesia, especially the KCP Stabat Proclamation and the use of technology to increase market share. The method in this research is to use a qualitative approach with a descriptive design. The type of descriptive research method used is data collection techniques using observation, interviews and documentation. The data obtained is then processed in the form of text that is poured and presented in the form of a descriptive or narrative. The subjects of this research are Consumer Service and several customers at Bank Syariah Indonesia KCP Stabat Proklamasi. The results of the study explain that Bank Syariah Indonesia Kcp Stabat Proclamation has experienced a fairly rapid development of information technology with the presence of mobile BSI, Internet Banking, SMS Banking, one of the strategies of Bank Syariah Indonesia so that its market share also increases even though currently ATM machines are Indonesian Islamic banks. kcp stabat is damaged but is in the process of being repaired. Bank Syariah Indonesia has utilized information technology in terms of marketing and in the data output process.Keywords: Strategy, Management, Market Share, Information Technology.
Karmila Sari, Azhari Akmal Tarigan
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam, Volume 3, pp 1134-1143; https://doi.org/10.47467/elmal.v3i6.1222

Abstract:
This study is used to explain how the distribution of zakat, infaq and alms (ZIS) funds at BAZNAS Asahan Regency. The research method used is a field research type of qualitative research. This research is used to find out the problems that exist around the subject by using words. This research tries to understand and learn about the actions and behavior of zakat institution managers and administrators through ACR (Allocation to Collection Ratio). ACR is used to see a comparison between the funds collected and the funds that have been successfully distributed by BAZNAS. The results obtained from this study are the distribution of zakat funds in BAZNAS, Asahan Regency, which is distributed to 8 ashnaf such as the indigent, the poor, amil zakat, converts, slaves, debtors, fisabilillah, and ibn sabil. Meanwhile, infaq and alms funds can be distributed to everyone outside the ashnaf of zakat funds. The effectiveness of the distribution of ZIS funds to BAZNAS in Asahan Regency in 2019 was 147%, in 2020 it was 421%, and in 2021 it was 234%, so with the percentage above, the distribution of BAZNAS is included in the highly effective ACR category. This means that the distribution of ZIS funds to the Asahan Regency BAZNAS is very effective.Keywords: Distribution of ZIS Funds, Effectiveness, ACR (Allocation to Collection)
Wahjuny Djamaa, Yustin Triastuti, Putri Diaz Tami
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam, Volume 3, pp 1179-1205; https://doi.org/10.47467/elmal.v4i1.1302

Abstract:
The purpose of this study is to discuss and determine the effect of audit fees, competence, auditor ethics and time budget pressure on audit quality at a public accounting firm in Depok. Therefore, we need an audit to clearly determine whether our company's financial statements are in accordance with the guarantee. truth and fairness. The truth and fairness of the audit is very influential on the financial statements, so the company needs an audit. An audit that is able to improve the quality of information, but on the other hand, is a good audit. The public spotlight in recent years is the low quality of audits due to the involvement of public accountants in it. Therefore, companies must also maximize Audit Quality which can be influenced by Audit Fees, Competence, Auditor Ethics, and Time Budget Pressure. This type of research is quantitative research. Samples were taken using convenience sample method. The sample consisted of 30 respondents with the positions of Auditor, Public Accountant, Manager, and Supervisor from the Trisnowati & Mariati Public Accounting Firm (KAP), Hary Suganda Public Accounting Firm (KAP), SE.AK.CPA.CA.BKP, Public Accounting Firm (KAP) ) Irfan Zulmendra, Budiandru Public Accountant Office (KAP) located in Depok & Jakarta, so that the research data analyzed were 30 respondents. The results of the study can be concluded that: (1) Audit Fee has a significant effect on Audit Quality with a significance value of tcount 0.030 <ttable 0.05; (2) Competence has a significant effect on Audit Quality with a significance value of tcount 0.000 <ttable 0.05; (3) Auditor Ethics has no significant effect on Audit Quality with a value of tcount 0.393> ttable 0.05; Time Budget Pressure has a significant effect on Audit Quality with tcount 0.000 <ttable 0.05; Audit Fee, Competence, Auditor Ethics, and Time Budget Pressure have a significant effect on Audit Quality with a value of Fcount 7.645> Ftable 2.74.Keywords: Audit Fee, Competence, Auditor Ethics, Time Budget Pressure, and Audit Quality
Rizkison Rizkison, Sri Agustini, Suryani Suryani
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam, Volume 3, pp 1152-1178; https://doi.org/10.47467/elmal.v4i1.1300

Abstract:
The purpose of this research is to analyze the accounting informationsSystem income cycle and expenditure cycle at PT. Cipta Mortar Utama. This type of research is descriptive research, namely to determine the variable value of the income cycle and expenditure cycle. Data analysis and analysis techniques used are qualitative analysis methods. Data collection techniques in writing this thesis using the method of observation, interviews, and documentation. The sample used is 4 (four) employees from the related section of the income cycle and expenditure cycle. The results of the analysis show that the income cycle in the billing function has not yet started because the work is still manual and the computer is not provided and access to view bills that have not been paid by customers. Sales returns that are still not running according to procedures so that the returned goods become damaged and cannot be reproduced. Overcoming this problem in the billing function that is already using a computer and viewing an updated database. The sales return function must carry out activities according to procedures so as not to result in transportation costs for the disposal of the returned goods. The expenditure cycle still experiences loss of documents which results in work being hampered and payments that have not been made according to the agreement between the company and the supplier so that the company is blocked and cannot get the goods when needed. Overcoming the issue of the expenditure cycle when the document is lost, the log book must be done manually so that it can be seen where the status of the document is and the payment department must make payments according to the agreed due date. Purchase returns at the company are in accordance with procedures and there is no need for changes.Keywords : Accounting information systems, revenue cycle, expenditure cycle, credit sales, credit purchases.
Evi Ayu Putri, Azhari Akmal Tarigan
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam, Volume 3, pp 1159-1166; https://doi.org/10.47467/elmal.v3i6.1261

Abstract:
Zakat is an obligation for a Muslim to issue a number of property owned and given to parties who are entitled to receive it, there needs to be a measurement of effectiveness in the distribution of zakat in order to know how BAZNAS performs in zakat management and can improve the quality of performance. This study intends to measure the effectiveness of zakat distribution in BAZNAS Asahan Regency through ACR (Allocation to Collection Ratio). ACR is used to see the comparison between the funds collected with the funds that have been successfully distributed by BAZNAS. The research method used is field research of qualitative research type. The results obtained from this study are the effectiveness of zakat distribution in BAZNAS Asahan Regency in 2019 by 246%, in 2020 by 486%, with a total average ACR of 366%. With the percentage above, baznas distribution is included in the category of ACR highly effective. This means that the distribution to BAZNAS Asahan Regency is very effective. Implications of this study so that BAZNAS Asahan Regency can continue to maintain or even improve the quality of zakat distribution which currently occupies the highly-effective category.Keywords: Effectiveness, Zakat Distribution, ACR (Allocation to Collection)
Jihan Karina Putri, Isnaini Harahap, Reni Hermila Hasibuan
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam, Volume 3, pp 1152-1158; https://doi.org/10.47467/elmal.v3i6.1235

Abstract:
Pawn is included in one form of debt-receivable agreement by using collateral to create an element of trust from the creditor towards the debtor. Pegadaian is an institution to obtain funding and financing needs by holding the property of the pawnbroker by the recipient of the pawn which functions as collateral for the debt. Pawnshops are divided into two, namely Sharia Pawnshops and Conventional Pawnshops. The Sharia pawnshop itself is run in accordance with sharia rules. However, there are still many people who do not know what is the difference between a Sharia Pawnshop and a Conventional Pawnshop. Therefore, this study aims to make the public know how the concept and  the application of the rahn at the Langsa sharia pawnshop. so that society in particular  Rahin sharia pawnshops do not have speculation  that there is no difference between the Sharia Pawnshop and the Conventional Pawnshop. This study uses a qualitative method by conducting observations and  direct interviews with employees of the Langsa Sharia Pawnshop Branch. Research result  This shows that the Langsa Sharia Pawnshop has implemented the sharia system correctly in pawning activities, namely using rahn and ijarah as a binder between Rahin and Murtahin. This is in accordance with sharia rules which  contained in the DSN Fatwa.Keyword: Rahn,  Sharia Pawnshop, DSN Fatwa
Melisa Syafitri Amalia, Muhammad Arif
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam, Volume 3, pp 1106-1115; https://doi.org/10.47467/elmal.v3i6.1220

Abstract:
The purpose of this research is to develop cooperation strategies for Labuhanato Regency and the Small and Medium Enterprises Office in small business development efforts in Labuhanbato Regency during the Covid-19 pandemic. This search uses quantitaif with a descriptive approach. This type of research is field research. The results of this study in the analysis use inference methods that start with general data and end with conclusions. Based on the results of the study, it can be concluded that the strategy of small business development in Labuhanbato Regency during the Covid-19 outbreak is through a program for Micro business problem services from commercial production processes, development of promoting small business products, network improvement between institutions, micro strandarization commercial product production services.Keywords: strategy, MSME Development, Covid-19 Pandemic
Muhammad Andre Alkahfi
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam, Volume 3, pp 1073-1085; https://doi.org/10.47467/elmal.v3i6.1233

Abstract:
A claim on insurance is a request made by a customer to an insurance company for payment for risks incurred under a previous contract. Claims submitted will be reviewed by the company and then paid to the policyholder upon approval. The insurance company is responsible for paying insurance claims for a risk that arises in a loan agreement based on a pre-agreed agreement and provided that the specified terms and conditions are met. The purpose of writing this article is to find out the procedure for handling sharia financing protection insurance claims at PT Asurasi Askrida Syariah Medan Branch. The research method used by the author in writing this article is to use the interview method, the observation method, and also the library research method. Primary data and secondary data are the data used. The data analysis method used is a technical data analysis method. Based on the otained analysis results it can e concluded that PT Asuransi Askrida Syariah Medan Branch has implemented process for handling sharia financing protection insurance claims by providing a good settlement in accordance with applicable standards.
M. Hari Purnomo, Wahjuny Djamaa, Ratna Agestia
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam, Volume 3, pp 1086-1105; https://doi.org/10.47467/elmal.v3i6.1301

Abstract:
The purpose of this research is to know the difference between the perceptions of early student accounting and final level students, and the difference in perception among unemployed accounting students and accounting students who are working.The research method used is research using research in the form of data collection using questionnaires. This research uses a comparative method that is used to know whether between two variables or more there is a difference in an aspect. The sample selection is done by Acidental Sampling. The sample amounted to 211 respondents, using the calculation formula Slovin.The results of the T test show that only variables of early-level accounting students and final-level accounting students occur differences in perception of the profession ethics of accountants with the value of Thitung (2.353) > This (1.998) with the result of 0.03. As for the variable students accounting has not worked and accounting students are working no difference in perception against the ethics of the profession of accountants with the value of Thitung (0.237) < This (1.998) with a result of 0.815.Keywords: accounting perceptionevel accounting, profession accountants.
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