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Dhita Febyanti
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Journal of Ekonomics, Finance, and Management Studies
Published by Universitas Muhammadiyah Gresik
ISSN : 26202956     EISSN : 27470490     DOI : https://doi.org/10.47467/elmal.v5i12
Core Subject : Religion, Economy,
Religion Economics, Econometrics & Finance
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam mempublikasi hasil riset dan kajian terkini bidang ekonomi, keuangan, manajemen dan bisnis Islam. Mulai 2011, jurnal ini terbit tiga kali setahun setiap Maret, Juli dan November. Jurnal ini dikelola oleh Pusat Riset dan Kajian Strategis (PRKS) Masyarakat Ekonomi Syariah (MES) Bogor Raya bekerjasama dengan Institut Agama Islam Nasional (IAI-N) Laa Roiba Bogor, Institut Agama Islam (IAI) Sahid Bogor dan Institut Umum Quro Al-Islami (IUQI) Bogor. P-ISSN 2620-2956 E-ISSN 2747-0490.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 1,633 Documents
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Kesesuaian Syariah Simpanan Sembako Terhadap Akad Wadiah di KSPPS Artha Yasmin Az-Zahra Jepara dalam Perspektif Fatwa DSN-MUI Nomor 02/DSN-MUI/IV/2000 Sukma Dewi Pratama; Ahmad Fauzan Mubarok; Zahrotun Nafisah
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 4 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i4.7527

Abstract

Basic food items such as rice, eggs, sugar, and milk play a crucial role in people's lives, especially during the month of Ramadan, when demand for these commodities increases significantly. This condition encourages the habit of storing food, which then gives birth to innovations in basic food savings products in Islamic financial institutions. This study aims to examine the application of the wadiah contract in basic food savings products at the Artha Yasmin Az Zahra Sharia Savings and Loans and Financing Cooperative (KSPPS), with reference to the fatwa of the National Sharia Council of the Indonesian Ulema Council (DSN-MUI) Number 02/DSN-MUI/IV/2000. The research method used is qualitative descriptive, with data collection techniques through interviews, observations, and documentation studies. The results of the study indicate that KSPPS Artha Yasmin Az Zahra applies the wadiah contract in the form of pure deposits, where the funds deposited by members are used to buy basic food items which will later be returned according to the agreed agreement. Although the implementation of the wadiah contract is in accordance with the provisions of the DSN-MUI fatwa, there are still obstacles, such as the lack of transparency in conveying information about the contract to members, which has the potential to affect their level of trust in this product. This study is expected to provide useful insights for KSPPS managers in improving the governance of basic food savings to be more in accordance with sharia principles and more transparent for its members.
Pengaruh Etika Bisnis Islam dan Kualitas Produk Terhadap Kepuasan Konsumen pada Usaha Base Camp Coffe Kota Bima Imansyah Imansyah; Rafiuddin; Dinah Husniah; Muhammad Rasyad Al-fajar
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 4 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i4.7533

Abstract

This study aims to analyze the effect of Islamic business ethics and product quality on customer satisfaction at the Base Camp Coffee business in Bima City. Islamic business ethics used as the basis for business operations include principles such as honesty, justice, and social responsibility, while product quality is measured by taste, presentation, and service provided. The method used in this research is a survey with the distribution of questionnaires to consumers who have visited Base Camp Coffee. The collected data were analyzed using multiple linear regression techniques to determine the relationship between these variables. The results showed that Islamic business ethics and product quality have a significant effect on customer satisfaction. Good implementation of Islamic business ethics is able to create consumer trust and loyalty, while well-maintained product quality increases the positive experience received by consumers. The conclusion of this study is that to increase customer satisfaction, Base Camp Coffee needs to continue to apply appropriate Islamic business ethics and maintain and improve the quality of the products offered.
Pengaruh Pendapatan Asli Daerah, Dana Alokasi Umum, dan Dana Alokasi Khusus terhadap Belanja Modal di Jawa Tengah (2020-2023) Novalia Salma Putri; Nursiam
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 4 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i4.7542

Abstract

This study aims to determine and analyze the effect of Regional Original Income (PAD), General Allocation Fund (DAU), and Special Allocation Fund (DAK) on Capital Expenditure in Regencies/Cities in Central Java Province during the 2020-2023 period. A descriptive quantitative approach with purposive sampling technique was used in this study, resulting in 35 samples obtained 140 data. Data were obtained from official government sources djpk.kemenkeu and analyzed using multiple linear regression, with classical assumption test to ensure model reliability. The results showed that PAD has a positive effect on capital expenditure, indicating that the higher the regional income, the greater the allocation of capital expenditure. Likewise, DAK has a positive impact, indicating that special funds allocated to certain sectors contribute to increasing capital expenditure. However, DAU does not have a significant effect on Capital Expenditure, indicating that general allocation funds do not directly encourage capital expenditure allocation.
Women Empowerment on Food Security for Sustainable Development Amelia Choya Tia Rosalia; Dwi Prasetyani; Yozi Aulia Rahman; Phany Ineke Putri
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 4 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i4.7559

Abstract

successful sustainable development in a country. Food security is also one of the indicators of the success of sustainable development in a country. The role of women is one of the keys to increasing food security. Women are sometimes considered less involved, even though they play an important role in the family. The extensive literature on women's empowerment in the context of food security is limited. This study's contribution is to present a study using the semi-systematic literature review (SSLR) method, which screens articles from various trusted sources using ideas about women's empowerment and food security. The role of women is related to food security at the family to community level. This study's results indicate a consistent positive relationship between multiple ideas about women's empowerment and food security. This study provides new insights and is expected to benefit for other researchers looking at previous studies and seeing the prospects for research that can be done.
Perlindungan Konsumen Terhadap Peredaran Handphone International Mobile Equipment Identity (IMEI) Ilegal Perspektif Sadd Al- Dzari’ah Sonia Natasya Hasugian; Muhammad Ramadhan
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 4 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i4.7563

Abstract

Consumers are an important element in the economy through various factors such as buying and selling communication devices or often called cellphones. Mobile phones are something that must co-exist with humans nowadays, there are many different types of mobile phones offered with features that make their respective products superior. However, some people in Indonesia choose to buy imported mobile phones from abroad rather than buying mobile phones at official shops in Indonesia. Indonesia. Thus, consumers must receive legal protection if the cellphone they buy is a cellphone with an illegal name. And if it is related to sadd al-dzari'ah work that causes damage/loss to one of the parties, then this action is prohibited. This is what raises problems related to consumer protection regarding the circulation of cellphones with illegal titles which are currently widespread in Indonesian society. This research uses Normative Law research or legal research which views law as building a system of norms. The method used by the author is in the form of collecting sentences from scientific works, notebooks, approaches to legislation, relevant journals. The results of this research are to obtain rights and protection for consumers who have already purchased cellphones with illegal IMEIs in accordance with Indonesian law and also the sadd al-dzari'ah perspective.
Perlindungan Konsumen Terkait Penentuan Nilai Pajak karena Kesalahan Penginputan Nilai Barang oleh Perusahaan Jasa Titipan Perspektif Maslahah Sakinah; Uswatun Hasanah
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 4 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i4.7564

Abstract

Errors in inputting tax values by consignment service companies have a significant impact on importers as consumers. This study aims to examine the calculation of import tax values, then the impact of errors in inputting tax values on consumers and consumer protection from a maslahah perspective. The research methodology conducted by the author is a type of normative legal research. The approaches used are the statute approach and the conceptual approach. By using primary data sources that involve a review of all relevant regulations and customs or customs tax bill notification letters to importers. Secondary data is obtained from documents, books, articles, and others. The results of the study indicate that the correct import tax value depends on the time of inputting the value of the goods, errors in inputting the value can lead to inaccurate tax calculations, which in turn can harm both consumers and the state. From a maslahah perspective, consumer protection emphasizes justice and public welfare, as well as avoiding transactions that are detrimental and the need for responsibility if any party is harmed. This study emphasizes the importance of accuracy when inputting the value of goods to avoid errors when calculating tax rates.
The Effect of Green Accounting, Sustainable Investment, and Environmental Performance on The Value of Manufacturing Companies on The Indonesia Stock Exchange Rembulan Angger Malasari; Mahameru Rosy Rochmatullah
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 4 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i4.7566

Abstract

In the modern era, companies are increasingly integrating environmental concerns to enhance their corporate value. This study aims to examine the effect of green accounting, sustainable investment, and environmental performance on the value of manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2023. The study employs a purposive sampling technique, selecting 36 companies that meet the specified criteria. Multiple linear regression analysis is used as the analytical method. The results provide empirical evidence that green accounting and sustainable investment have a significant effect on firm value, whereas environmental performance does not.
Determinan Tingkat Partisipasi Angkatan Kerja Perempuan di Provinsi Jawa Barat Windu Kholbiya Sajati; Amin Pujiati
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 4 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i4.7568

Abstract

Labor is an important factor in supporting the success of development. The success of a development in human resources can be seen from the increasing role of women in employment. The female labor force participation rate (TPAK) shows how actively women participate in the labor force. So the purpose of this study is to analyze the factors that influence the Female Labor Force Participation Rate (TPAK) in West Java during the 2019-2023 period. The variables studied include Gender Empowerment Index (IDG), Regional Minimum Wage (UMR), Female Average Years of Schooling (RLS), and Female Life Expectancy (AHH). The method used is panel data regression with the Fixed Effect Model (FEM) as the selected model. The results show that IDG and UMR have a positive but insignificant effect on female TPAK in West Java, while female RLS has a negative and significant effect. In contrast, female AHH has a positive and significant effect on female TPAK in West Java. This finding shows that despite the increase in gender empowerment, women in West Java still work more in the informal sector. In addition, an increase in the minimum wage does not directly encourage an increase in women's TPAK, while education and health play an important role in increasing their participation in the labor market. Therefore, more effective policies are needed to improve access to education, health, and employment opportunities for women in West Java.
Pengaruh Literasi Keuangan, Brand Image, dan Digital Marketing Terhadap Minat Generasi Z di Kabupaten Sukoharjo Menjadi Nasabah Bank Syariah Indonesia Rifai Hakim Bintang Wiyadi; Noer Sasongko
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 4 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i4.7575

Abstract

This study aims to analyze the influence of financial literacy, brand image, and digital marketing on Generation Z’s interest in becoming customers of Bank Syariah Indonesia in Sukoharjo Regency. A quantitative approach with a descriptive method was used. The research sample consisted of 100 respondents selected using purposive sampling based on specific criteria. Data were collected through a questionnaire using a five-point Likert scale. Data analysis was conducted using multiple linear regression, supported by validity tests, reliability tests, and classical assumption tests. The results show that financial literacy significantly influences Generation Z’s interest in becoming customers of Bank Syariah Indonesia, as better financial management understanding increases interest in Islamic banking services. Conversely, brand image does not significantly influence customer interest, likely due to infrastructure limitations, lack of service trust, and less comprehensive product offerings compared to conventional banks. Meanwhile, digital marketing has a significant effect on Generation Z’s interest due to its effectiveness in disseminating information widely and efficiently.
Pengaruh Identity Based Attachment terhadap Brand Loyalty yang dimediasi oleh Emotion Based Attachment dengan Customer Experience sebagai Moderasi pada Restoran McDonal’s Anya Aisha Yunanta; Soepatini
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 4 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i4.7577

Abstract

This study examines the effect of identity-based attachment on brand loyalty, mediated by emotion-based attachment and moderated by customer experience in McDonald's restaurants. A quantitative approach using Structural Equation Modeling (SEM) with SmartPLS 3 was employed. Data were collected through an online questionnaire using a Likert scale, involving 145 respondents who had purchased McDonald's within the last three months. The findings indicate that identity-based attachment significantly influences brand loyalty, mediated by emotion-based attachment. However, customer experience does not strengthen the relationship between emotion-based attachment and brand loyalty. The study's limitations include the sample size and distribution. Future research should expand respondent coverage and include additional variables to enhance analytical depth.

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