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INDONESIA
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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Akad Mudharabah dan Implikasinya terhadap Stabilitas Produk Perbankan Syariah di Indonesia Anas Lutfi
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 1 (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.v6i1.3319

Abstract

The mudharabah contract is one of the main pillars in Islamic banking products that functions as a partnership-based financing model. However, the implementation of this contract often faces challenges related to financial stability, such as the risk of disproportionate profit sharing and potential moral hazards. This article aims to analyze the implications of mudharabah contracts on the stability of Islamic banking products in Indonesia. The research method uses a library research approach by examining classical and contemporary literature related to mudharabah contracts, Islamic banking regulations, and relevant case studies. The results of the study show that the stability of mudharabah-based products is greatly influenced by sharia compliance, contract transparency, and effective risk management. In conclusion, optimizing the implementation of mudharabah contracts requires strengthening regulations and education to banks and customers.
Pengaruh Leverage, Profitabilitas dan Good Corporate Governance Terhadap Tax Avoidance: Studi Empiris pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Fadhilah Nurul Hanifah; Maya Aresteria
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 5 (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.v6i5.4094

Abstract

The Indonesian government requires large revenues to finance development, with taxes as the main source. Although tax revenues are increasing, there are still challenges in maximizing revenues from the mining sector. Factors such as leverage, profitability, and corporate governance can affect tax avoidance practices. This study aims to examine whether leverage, profitability and good corporate governance affect tax avoidance in these companies. The population used in this study were mining companies in the energy sector listed on the Indonesia Stock Exchange (IDX). The sample was selected through purposive sampling technique, namely selective sampling based on certain objectives or characteristics of the population with a consideration. The data used in this study were obtained through the documentation method. This research is a type of descriptive quantitative research. Data analysis is in the form of multiple linear regression. In this study, variable processing was carried out using the Statistical Product and Service Solution (SPSS) software program. The results of the study indicate that leverage has a significant effect on tax avoidance. Profitability has no significant effect on tax avoidance. The independent board of commissioners has no effect on tax avoidance. Institutional ownership has no effect on tax avoidance. The audit committee has a significant effect on tax avoidance.
Strategi Kualitas Pelayanan dalam Membentuk Keputusan Nasabah Menggunakan Produk Tabungan Wadiah di BSI KCP Probolinggo Kraksaan Ahmad Febriyanto; Aulia Izzatul Manghfiroh
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 5 (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.v6i5.5114

Abstract

This study aims to understand the service strategy of Bank Syariah Indonesia (BSI) KCP Probolinggo Kraksaan in increasing customer satisfaction and decisions, especially on Easy Wadiah savings products. The approach used is qualitative phenomenology with interview, observation, and documentation methods to identify the main themes in the bank's service strategy. Data triangulation is applied to ensure the validity of the findings. The results of the study indicate that optimal service contributes significantly to increasing the number of customers. Ease of transaction process and responsiveness to customer needs build trust that drives customer decisions to choose sharia banking products. In addition, the Easy Wadiah savings marketing strategy applies the 4P and 7P marketing mix in various BSI branches. Product and price elements are the main attractions for customers. Digital-based marketing strategies through social media such as WhatsApp Business, Instagram, and the BSI Mobile Banking application have proven effective in increasing customer satisfaction. With competitive services, BSI KCP Probolinggo Kraksaan is able to compete with conventional banks and attract more customers. In conclusion, BSI's success in increasing the number of customers is highly dependent on optimal service strategies and innovative digital marketing.
Analisis Tingkat Kepercayaan Nasabah pada Bank Syariah Indonesia dan Bank Rakyat Indonesia di Sungai Penuh Nurafni Okta Safitri; Zull ihsan mu’arrif
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 3 (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.v6i3.5145

Abstract

Indonesian people's bank (BRI) and Indonesian sharia bank (BSI), both have different implementations. Indonesian people's banks operate based on conventional financial principles which generally use interest as the main mechanism for making profits. However, in achieving this, many factors influence it, starting from customer trust in Bsi and Bri banks, so the aim of this research is to find out the level of customer trust in sharia banks. This research uses a qualitative approach with descriptive research type. This method was chosen to gain an in-depth understanding of the factors that influence customer trust in BSI and BRI in Sungai Banyak City. The research data consists of primary data, which is obtained directly through in-depth interviews with customers. The results of this research are that customer trust is formed from how the service is performed, from communication to behavior control, because it is a key or factor in customer trust.
Pengaruh Servant Leadership, Work Ability Terhadap Employee Performance Dengan Menggunakan Self Esteem Sebagai Variabel Intervening Pada Pegawai Pemerintah Kota Surabaya Sari Dewi Kusumaningrum; Siti Mujanah; Achmad Yanu Alif Fianto
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 5 (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.v6i5.6153

Abstract

This researchi aims to examine 4 (four) variables : servant leadership, work ability and self-esteem on employee performance, and self-esteem as an intervening variable between servant leadership, work ability and employee performance.This type of research is quantitative research. This research was conducted at the Karang Pilang District Office, Surabaya City. Sampling used random sampling technique with the Slovin formula.Respondent were 88 respondents rom a population of 112 employees. The data obtained by distributing questionnaires was then analyzed using SEM PLS and hypothesis testing using the SmartPLS 4 tool. The results of this study showed that the direct influence was a positive and significant relationship between work ability,self-esteemind employee performance.The hypothesis wass accepted . Meanwhile, the direct influence of servant leadership on employee performance and self-esteem si rejected.In the indirect influence of servant leadership on employee performance, the hypothesis is rejected,which means that self-esteem cannot ne an intervening variable. Meanwhile, the indirect effect of wor ability on employee performance is that the hypothesis is accepted,self-esteem can be an intervening variable.
Pengaruh Pengetahuan Tentang Bank, Tingkat Literasi Keuangan Syariah, Kualitas Pelayanan dan Kepercayaan Masyarakat Terhadap Minat Menabung di Bank Syariah Dirham Raharjo; Sriyono; Herlinda Maya Kumala Sari
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 5 (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.v6i5.6159

Abstract

This research aims to analyze the influence of knowledge about banks, level of sharia financial literacy, service quality and public trust on interest in saving at sharia banks. The sample used in this research consisted of 100 respondents. This type of research uses primary data obtained from web data books. Types of primary data with techniques using the purposive sampling method with the Slovin formula with data processing using SPSS Version 25 software. The data analysis techniques in this research are data quality tests, namely validity and reliability tests, while classical assumption tests include normality tests, heteroscedasticity tests, multicollinearity tests. Multiple linear regression analysis, and hypothesis testing, namely partial test (t test) and f test. The results of this research show that the influence of knowledge about banks (X1) on interest in saving (Y) is the variable knowledge about banks shows that the value of t calculated is 5.815 with a significance value of 0.043. The results show that t count > t table (5815 > 1.661) and significance (0.000 < 0.05). So it can be concluded that the variable Knowledge about Banks has a positive and significant effect on Interest in Saving. Influence of Islamic Financial Literacy (X2) on Interest in Saving (Y) Variable Islamic Financial Literacy Sharia shows that the value of t calculated is 2.290 with a significance value of 0.010. The results show that t count > t table (2.290 > 1.661) and significance (0.024 < 0.05). So it can be concluded that the Sharia Financial Literacy variable has a positive and significant effect on Interest in Saving. Influence of service quality (X3) on interest in saving (Y) Service quality variab shows that the value of t calculated is 2.454 with a significance value of 0.016. The results show that t count > t table (2.454 > 1.661) and significance (0.016 < 0.05). So it can be concluded that the variable service quality has a positive and significant effect on interest in saving. Influence of Public Trust (X4) towards Interest in Saving (Y) The Public Trust variable shows that the value of t calculated is 2.008 with a significance value of 0.000. The results show that t count > t table (2.008 > 1.661) and significance (0.047 < 0.05). So it can be concluded that the Public Trust variable has a positive and significant effect on Interest in Saving. Based on the results of the F test, the F value is 29.501 and the significance value is 0.000 (< 0.05). So it can be concluded that simultaneously Knowledge about Banks, Sharia Financial Literacy Level, Financial Quality, and Public Trust have a significant effect on Interest in Saving.
Analisis Pengaruh Fasilitas E-Banking, Kualitas Layanan dan Media Sosial Pada Kepuasan Nasabah Serta Loyalitas Nasabah: Studi Kasus Pembukaan Rekening Britama Secara Online di Jabodetabek Muhamad Akbar Ginanjar; Lamhot Henry Pasaribu
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 1 (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.v6i1.6242

Abstract

The development of digital technology has impacted the banking sector, particularly in providing services that increasingly facilitate customers. One example is the BRImo mobile banking app developed by BRI, which integrates mobile banking, internet banking, and electronic money services. This app offers various features, including online account opening, making it easier for customers to conduct banking transactions anytime and anywhere. BRImo has recorded the highest number of users in Indonesia, surpassing other banking apps like BCA and Mandiri. Online account opening through BRImo has proven successful, especially during the COVID-19 pandemic, with the addition of 1.1 million new accounts. This research also discusses a comparison of the online account opening features between BRImo and other banking apps, as well as the role of social media in enhancing customer loyalty. Social media serves as an effective promotional tool and is an important factor in building a positive image and influencing customer satisfaction. Based on previous studies, the quality of e-banking services and social media promotion has been shown to affect customer loyalty. The aim of this study is to analyze the impact of e-banking services, service quality, and social media on customer satisfaction and loyalty at BRI. The findings of this study are expected to provide insights for the development of digital services and marketing strategies for BRI.
The Influence of Remuneration, Organizational Climate, Mutation, and Leadership on Performance Pamungkas Prasetyo Aji; Sudarwati; Ida Aryati DPW
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 5 (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.v6i5.6418

Abstract

This research aims to determine the influence of remuneration, organizational climate, mutation, and leadership on employee performance. This research method uses a quantitative approach because the data to be processed is ratio data, and the focus of this study is to determine the magnitude of the influence between the variables being examined. This research will be conducted at KPP Madya Surakarta. The planned time for the research is October - November 2024. The population in this study consists of all employees of the Madya Surakarta Tax Service Office, totaling 116 people. Based on the determined sample data, a sample of 26 employees with the position of executor and 40 employees with the position of Account Representative (AR) was obtained. Therefore, the sample in this study consists of 66 people. The dependent variable in this study is the performance of the employees of the Madya Surakarta Tax Service Office. Next, the independent variables in this study are remuneration (X1), organizational climate (X2), mutation (X3), and leadership. (X4). The research results show that remuneration, organizational climate, and mutation have a positive and significant impact on the performance of KPP Madya Surakarta employees. However, leadership does not have a significant impact on the performance of KPP Madya Surakarta employees.
Performance Reviewed from Occupational Safety and Health (K3), Load, Stress and Work Experience David Karta Sasmita; Istiatin; Sudarwati
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 5 (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.v6i5.6420

Abstract

This research aims to determine and explain the influence of Occupational Safety and Health (OSH), Workload, Stress, and Work Experience on the Performance of Belitung Power Plant Employees. This type of research is a quantitative research type. This research was conducted at the Belitung Power Plant. The research was conducted over a period of two months, specifically from November to December 2024. The population used in this study consists of 73 employees at the Belitung Power Plant. In this study, the sampling technique used is nonprobability sampling with the technique taken being saturated sampling (census). The researcher chose the sample using the saturated sampling technique because the population size is relatively small, so the sample used in this study consists of 73 people. Primary data in this study comes from workers' responses in the form of questionnaires about performance, K3 (Occupational Health and Safety), workload and work stress, as well as work experience. The instrument used in this study is a questionnaire with an ordinal measurement scale, which assigns values or scores to the answers obtained from the list of questions, ranging from the lowest to the highest questions. Each item question on these variables uses a measurement scale within the score range of 1 (one) to 4 (four); these scores are differentiating and ranking. This study uses multiple linear regression with the aid of SPSS 24 software. The research results show that Occupational Safety and Health (OSH), Workload, Stress, and Work Experience have an impact on the Performance of PLTU Belitung Employees by 61.9%, while the remaining 38.1% is explained by other variables not included in this study. The recommendation from this study is that PLTU employees can improve Occupational Safety and Health (OSH), Workload, Stress, and Work Experience to achieve optimal performance results for PLTU Belitung. Keywords: Performance, Occupational Safety and Health (OSH), Workload, Stress, and Work Experience, PLTU Employees
The Influence of Hard Skills, Soft Skills, Spiritual Skills and Organizational Commitment on Professionalism Rosyida Nurhamidah; Istatin; Sudarwati
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 5 (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.v6i5.6440

Abstract

This research aims to determine and explain the influence of Hard Skills, Soft Skills, Spiritual Skills, and Organizational Commitment on the professionalism of employees at Puskesmas Grogol Sukoharjo. This research uses a descriptive quantitative method. The quantitative data for this research consists of respondents' opinions in the questionnaire. This research was conducted at Puskesmas Grogol, Sukoharjo Regency, located at Jalan Raya Grogol No 47 Grogol, Sukoharjo Regency, in December 2024 - January 2025. The location was chosen with the consideration that the Grogol Health Center, Sukoharjo Regency, had not been used for the same research and the suboptimal performance of the staff. The population of this study consists of 120 employees of the Grogol Community Health Center, Sukoharjo Regency. The sample taken for this study is a portion of the employees of the Grogol Community Health Center, Sukoharjo Regency, totaling 36 employees. In this study, the sampling technique used is non-probability sampling with the technique taken being simple random sampling with a simple proportion approach, namely 30% of the total population. The data analysis technique uses the Multiple Linear Analysis method. Based on the research results, there is an influence of Hard Skills, Soft Skills, Spiritual Skills, and Organizational Commitment on the Professionalism of Grogol Sukoharjo Health Center Employees. It can be concluded that based on the calculations, an adjusted R square value of 0.619 was obtained. This means that the variables of hard skills, soft skills, spiritual skills, and organizational commitment contribute to professionalism by 61.9%, while the remaining 38.1% is explained by other variables not included in this study. Keywords: Professionalism, Hard Skills, Soft Skills, Spiritual Skills, Organizational Commitment, Puskesmas Employees.

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