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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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Hubungan Antara Strategi Konten, Desain Kreatif, Pemilihan Caption, dan Hashtag Terhadap Minat Berdonasi di BAZNAS Kalimantan Timur Ahmad Fahrurozy; Aminah Nuriyah
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 7 (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.v6i7.7641

Abstract

Instagram has emerged as a vital platform for non-profit organizations, including the National Zakat Agency (BAZNAS) of East Kalimantan, facilitating communication and fundraising efforts for Zakat, Infaq, and Sedekah (ZIS). However, there is limited understanding of the specific factors influencing audience donation interest on this platform. This study aims to analyze the relationship between content strategy, creative design, caption selection, hashtag usage, and the donation interest among followers of the BAZNAS East Kalimantan Instagram account (@baznaskaltim). Employing a quantitative approach with a survey method, data were collected via questionnaires from 116 respondents. These respondents were active followers who had interacted (liked or commented) within the past 90 days, selected through purposive sampling. Data analysis was conducted using Partial Least Squares-Structural Equation Modeling (PLS-SEM). The findings indicate that content strategy, creative design, caption selection, and hashtag usage significantly positively influence donation interest. Creative design was identified as the factor with the strongest influence. In conclusion, digital communication elements on Instagram play a crucial role in enhancing donation interest. Optimizing these elements, particularly visual aspects, is recommended to improve the effectiveness of BAZNAS East Kalimantan's donation campaigns.
Performance of Health Service Employees of Sukoharjo Regency Reviewed from Competence, Integrity, Work Experience and Job Placement Sri Haryanti; Sudarwati; Istiatin
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 7 (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.v6i7.7646

Abstract

Performance of Sukoharjo Regency Health Office Employees Reviewed from Competence, Integrity, Work Experience and Job Placement. This study aims to determine and explain the influence of competence, integrity, work experience and job placement on the performance of Sukoharjo Health Office employees. The population of this study was 112 Sukoharjo Health Office employees and saturated samples. Data collection using questionnaires. Data analysis techniques using the Multiple Linear Analysis method. The results of the study showed that competence, integrity, work experience and job placement had a positive and significant effect by contributing to Performance by 87.5% while the remaining 12.5% was explained by other variables not submitted in this study. Suggestions from this study, Sukoharjo Health Office Employees can improve their competence and integrity along with increasing work experience wherever employees are placed so that they can improve performance in the office.
Implementasi Praktik Jual Beli Buah Mangga Dengan Sistem Borongan Ditinjau dari Perspektif Islam: Studi Kasus Desa Mbawa Kecamatan Donggo Kabupaten Bima Hairul; Ihwan p. Syamsudin; Syarif Hidayatullah
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.v6i5.7651

Abstract

In Mbawa Village, Donggo Subdistrict, there is a phenomenon of the practice of buying and selling mangoes carried out by the community. The researcher suspects that this practice is very detrimental to the mango fruit seller and is not contrary to Islamic law. The practice of buying and selling mangoes is based on observation and has been carried out for a long time by the community in Mbawa Village. So this research aims to find out the Implementation of the practice of Buying and Selling Mango Fruit with a Borongan System Viewed from an Islamic Perspective (Case Study of Mbawa Village, Donggo District, Bima Regency). This research will be conducted in Mbawa Village, Donggo District, Bima Regency, West Nusa Tenggara. This research uses Qualitative Research with a Case Study Approach. Data Collection Techniques are Observation, Interview and Documentation. Data Analysis Techniques are Data Reduction, Data Presentation and Conclusion Drawing. Based on the results of the study, it can be concluded that the practice of buying and selling mango fruit with a wholesale system in Mbawa Village is a local custom that has long been practiced by the community. This system makes it easy for farmers to sell their crops without having to be directly involved in the distribution or sales process one by one. Buyers also benefit from being able to obtain large quantities of mangoes directly from the plantation. Agreements are usually made through direct observation and verbal price negotiations, without detailed calculations of quantity and quality.
Efektifitas Pengelolaan Dana Zakat pada Program Pendidikan di Bazna Kota Bima Mujnah; Umar Sagaf; Muh Yunan Putra
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.v6i5.7652

Abstract

This study aims to determine the effectiveness of zakat fund management in education programs run by BAZNAS Kota Bima. This study uses a descriptive qualitative approach with data collection techniques through interviews, observations, and documentation. The results of the study indicate that zakat fund management in education programs has been implemented effectively through systematic planning, transparent implementation, and continuous monitoring and evaluation. Education programs include scholarships, school supplies assistance, and skills training. Although there are several obstacles such as limited funds and a less than optimal mustahik data system, BAZNAS Kota Bima is able to overcome them with innovation and cross-sector collaboration.
Pengaruh Diskon, Ongkir, dan Ontime Delivery Terhadap Keputusan Pembelian: Survei Konsumen Gofood di Jabodetabek Muhammad Ahzami Amin; Aminah Nuriyah
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 7 (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.v6i7.7656

Abstract

This study aims to determine the influence of Discount, Shipping Cost, and Ontime Delivery on the Purchase Decision of GoFood consumers in the Jabodetabek area.The research adopts a descriptive quantitative approach involving 428 GoFood users. Data were collected through questionnaires and analyzed using SPSS with multiple linear regression tests, t-tests, F-tests, and the coefficient of determination (R²). Discount, Shipping Cost, and Ontime Delivery each have a positive and significant effect on purchase decisions. Simultaneously, the three variables also have a significant effect (F = 460.492), contributing 76.5% to purchase decisions, while the remaining 23.5% is influenced by other factors beyond this study. These findings indicate that the three variables are dominant factors influencing GoFood consumer purchase decisions in Jabodetabek.
Analisis Pemikiran Al-Ghazali Tentang Etika Bisnis Islam dengan Relevansinya Transaksi Bisnis Pasar Modern di Mall Plaza Jember Alwiatul Wardah; Muhammad Nizar; Muhammad Fahmul Iltiham
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.v6i5.7660

Abstract

In Islamic economics, business and ethics are not two conflicting concepts, but rather complementary. Business in Islam is not only a worldly affair but also part of the investment of the afterlife. Therefore, every business activity must be in accordance with moral and ethical principles based on Islamic values. Business ethics in Islam have a major influence on consumer trust and loyalty, as well as the sustainability of the business itself. Imam Al-Ghazali's thoughts on Islamic business ethics emphasize the importance of the principles of justice, honesty, and trust in economic transactions. This study aims to analyze Al-Ghazali's thoughts on Islamic business ethics and their relevance in business transactions in the modern market, especially in Plaza Jember. In the context of modern business, the ethical principles taught by Al-Ghazali are still very relevant, including the prohibition of usury, the distribution of wealth through zakat, and transparency in trade. Although his thoughts originated in the 11th century, the concepts he put forward can still be adapted in the contemporary economic system. The results of this study indicate that Islamic business ethics play an important role in building a fair and sustainable trading system. In modern markets such as Plaza Jember, the application of Islamic business ethics can increase customer trust and create a healthy business environment. By understanding and implementing the concept of Islamic business ethics, business actors can achieve profits not only in the world but also in the hereafter.
Analysis of Factors Affecting Profit Growth of Sharia Commercial Banks in Indonesia Period 2014-2023 Muhammad Fakhrul Al-Rasyid; Yaser Taufik Syamlan
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 7 (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.v6i7.7675

Abstract

This study explores the factors influencing profit growth in Islamic commercial banks in Indonesia, focusing on Return on Assets (ROA) as the dependent variable. The independent variables analyzed include one-month deposits, Capital Adequacy Ratio (CAR), Non-Performing Financing (NPF) Murabahah, Financing to Deposit Ratio (FDR), Operational Costs to Operational Income (BOPO), and Mismatch. Secondary data from the Sharia Banking Statistics (SPS) of the Financial Services Authority (OJK) for 2014–2023 is utilized. Using the Vector Error Correction Model (VECM), findings indicate that CAR negatively affects ROA in the long term, while NPF Murabahah has a significant positive impact. However, one-month deposits, FDR, BOPO, and Mismatch do not exhibit a significant long-term effect. In the short run, ROA is primarily influenced by its past values, with no notable impact from other variables. The impulse response function analysis shows that ROA reacts positively to shocks in NPF Murabahah and Mismatch, stabilizing over time, while negative responses are observed for shocks in 1-month deposits, CAR, FDR, and BOPO. Variance Decomposition Analysis further reveals that, apart from ROA itself, Mismatch contributes the most to ROA fluctuations, whereas BOPO has the least effect.
Pengaruh Penilaian Kinerja, Keterampilan Kerja, dan Kualitas Kehidupan Kerja Terhadap Kinerja Karyawan Woro Sulistyorini; Sutianingsih
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 7 (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.v6i7.7685

Abstract

This research explores the effects of performance appraisals, job competencies, and work-life quality on employee output. The author adopts an associative research methodology, drawing upon primary data. Questionnaires were distributed to 203 staff members at Pandan Arang Hospital in Boyolali to collect data. This study utilizes saturated sampling; consequently, the entire population was included. Data analysis proceeded in three key stages: outer model assessment, inner model evaluation, and hypothesis testing performed with PLS version 3 software. This study indicates: 1) a strong link between performance evaluation and employee performance. 2) a strong link between job skills and employee performance, 3) a strong link between performance quality of work life and employee performance.
Current Trends in Neuromarketing Research: Bibliometric Review Nafla Aqilah; Lissa Rosdiana Noer
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.v6i5.7686

Abstract

This study provides a comprehensive bibliometric analysis of neuromarketing research published between 2020 and 2025, offering updated insights into the field's intellectual structure, key contributors, and evolving research themes. Utilizing data from the Scopus database and visualization tools such as VOSviewer, the research identifies the most cited authors, productive countries, influential journals, and dominant keywords in recent neuromarketing literature. Findings reveal three major clusters of co-citation networks representing theoretical foundations, applied neuroscience methods, and bibliometric analyses. The results highlight a growing interdisciplinary integration and methodological sophistication in neuromarketing, with increasing contributions from Asia alongside traditionally dominant Western countries. This study contributes to the consolidation of neuromarketing as a field by providing actionable insights for both academic researchers and marketing practitioners.
Pengaruh Kebijakan Insentif Pajak Penghasilan Bagi UMKM dan Digitalisasi Pajak Terhadap Kepatuhan Wajib Pajak Ria Dwi Apriliana; Juli Ratnawati
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 7 (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.v6i7.7692

Abstract

Tax plays an important role as a source of state revenue. Therefore, the government sets the obligation to pay taxes for the community as part of its responsibility. Significant technological developments and global economic uncertainty have made digitalization and tax incentives the main factors in MSME taxpayer compliance. Tax digitalization aims to increase transparency, while tax incentives are carried out to reduce the tax burden on MSMEs in order to increase taxpayer compliance. This study aims to determine the effect of tax incentives and digitalization on MSME taxpayer compliance. The methodology used is multiple linear regression analysis using 100 MSME samples in Semarang. The results of the study show that tax incentives have an effect on MSME taxpayer compliance, based on the results of the t or partial test, which shows a significant value (X1) or the tax incentive variable obtained a result of 0.029 < 0.05, and the t-count is greater than the t-table (2.217 > 1.6607). Furthermore, tax digitalization has an influence on taxpayer compliance of MSMEs, by showing the results of the T-test or partial where the significant value of the tax digitalization variable (X2) is 0.00 < 0.05 and the t-count value obtained the result (6.161 > 1.6607).

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