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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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Pengaruh Inovasi Produk dan Persepsi Harga terhadap Loyalitas Pelanggan di KKV dengan Kepuasan Pelanggan sebagai Variabel Intervening Lulu Septiana; Edy Purwo Saputro
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.v6i5.7806

Abstract

This study aims to analyze the effect of product innovation and price perception on customer loyalty, with customer satisfaction as an intervening variable at the KKV retail store. The method used is a quantitative approach by distributing questionnaires to 130 respondents who are students of the Muhammadiyah University of Surakarta and the general public who have shopped at KKV. Data were analyzed using the Partial Least Square - Structural Equation Modeling (PLS-SEM) method with the help of SmartPLS software. The results of the study indicate that product innovation and price perception have a positive and significant effect on customer satisfaction. In addition, price perception has a greater influence on customer loyalty than product innovation. Customer satisfaction is also proven to be a mediating variable that strengthens the relationship between product innovation and price perception on customer loyalty. This study provides theoretical and practical contributions in understanding strategies that can increase customer loyalty through innovation and price management.
Analisis Dinamika Pola Mobilitas Tenaga Kerja di Indonesia: Studi Kasus Tren #KABURAJADULU Chiky Cinta Aprillia; Novita Mayasari; Dafa Aurella; Mujiatin Eka Lestari; Jidan Jabbar Arfat; Hernanda Wachid Prasetyo
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 6 (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.v6i6.7810

Abstract

 This study examines the shifting patterns of labor mobility in Indonesia influenced by the social media trend #KaburAjaDulu2025. This phenomenon has seen an increase in the number of Indonesian workers seeking better jobs abroad in response to the stagnation of the domestic job market. This research discusses the various components that drive such mobility, as well as how it impacts the economic and social life of the community. The research was conducted using a descriptive qualitative approach and a literature study. The results of the study show that economic inequality, low wages, technological advances, and easy access to the internet around the world are factors that drive the movement of Indonesian workers. Permanent migration, shuttle mobility and circular migration are the three main mobility patterns that emerge. This mobility can improve family health, increase knowledge, and improve the economy of the region of origin. However, this labor mobility also triggers a number of challenges, such as the loss of quality labor (brain drain), development inequality between regions, and the potential for increased unemployment and social problems in the destination area. Therefore, more responsive and adaptive policies, increased investment in productive sectors, and stronger protection for migrant workers are needed, so that this phenomenon can be utilized as an opportunity to improve the livelihood of migrant workers.
Pengaruh Dewan Komisaris Independen, Kepemilikan Manajerial, Kualitas Audit, Komite Audit, Dan Leverage Terhadap Integritas Laporan Keuangan Kartika Sandra; Eny Kusumawati
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.v6i4.7818

Abstract

Financial report integrity is a condition where information in financial reporting is disclosed fairly, transparently and honestly, without any manipulation or distortion that could mislead report users. This research analyzes the influence of an independen board of commissioners, managerial ownership, audit quality, audit committee, and leverage on the integrity of financial reports in companies in the basic materials sector on the Indonesia Stock Exchange for the 2021-2023 period. The sampling technique used in this research was purposive sampling. A total of 117 companies have met the criteria as observation units. The analytical method used is multiple linear regression analysis and has passed the classical assumption test. The research results provide empirical evidence that the independen board of commissioners variable and audit quality have a significant influence on the integrity of financial reports. Meanwhile, managerial ownership, audit committee and leverage have no effect on the integrity of financial reports. With the integrity of financial reports, stakeholders such as investors, creditors and regulators can make economic decisions with more confidence and based on correct information.
Analisis Pengaruh Leverage, Likuiditas, Intensitas Modal, Dan Debt Covenant Terhadap Konservatisme Akuntansi (Studi Kasus Pada Perusahaan Manufaktur Sub-Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Periode 2020-2022) Fajar Abimanyu; Mujiyati
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.v6i4.7819

Abstract

This study aims to examine the influence of leverage, liquidity, capital intensity, and debt covenant on accounting conservatism in manufacturing companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange (IDX) during the 2020–2022 period. A quantitative approach was employed using hypothesis testing methods. The sampling technique used purposive sampling with specific criteria, and the data analyzed were secondary data obtained from annual financial reports. Data analysis was conducted using multiple linear regression, preceded by classical assumption tests. The results indicate that leverage and debt covenant have a significant effect on accounting conservatism, while liquidity and capital intensity have no significant influence. The adjusted R-square value of 0.110 indicates that only 11% of the variation in accounting conservatism is explained by the independent variables in this study.
Pengaruh Social Proof, Kemudahan, dan Trust terhadap Minat Beli Gen Z di TikTok Shop Muhammad Sauqi Abdillah; Achmad Syamsul Huda
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.v6i7.7821

Abstract

The study discusses the phenomenon of increasing use of the TikTok application in 2025 and will continue to increase over time and the largest TikTok users in Indonesia among the soaring generation z, this study discusses several factors such as social proof, ease of use and customer trust which are the objects of this study and focus on generation z in the Jabodetabek area. The population and sample are Generation Z in the Jabodetabek area who have shopped at TikTok Shop. And the total respondents obtained were 100 people. The sampling technique used in this study was the non-probability sampling technique using the purposive sampling technique. The data analysis technique used was the Partian Least Square Structural Equation Modeling (PLS-SEM) technique using SmartPLS 4.0 software. The findings in this study are that social proof and ease of use have an effect on the buying interest of generation z in the TikTok shop but are not significant, this finding affects several factors, it could be from the lack of samples used and there are other stronger factors, while customer trust has a positive and significant effect on the buying interest of generation z in the TikTok shop. This study examines how social proof, ease of use and customer trust influence the online buying interest of Generation Z in the Jabodetabek area on the Tiktok Shop platform. From the results of the analysis and findings conducted by the author, the customer trust variable has a positive and significant effect. Social proof and ease of use do not have a significant effect on the online buying interest of Generation Z in the Jabodetabek area on the Tiktok Shop platform.
Dampak Burnout dan Workload Terhadap Kinerja Karyawan: Studi Kasus Pabrik Tahu Kadungora Kabupaten Garut Siti Aisyah Nursyifa Arasyid; Fitrin Rawati Suganda; Husni Muharam
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.v6i7.7824

Abstract

Employee performance is a crucial factor in determining the productivity and operational success of a company, including in the home industry sector such as the Kadungora Tofu Factory in Garut Regency. However, high physical work pressure and tight production targets can trigger burnout and excessive workload, which ultimately has an impact on decreased performance. This study aims to analyze the effect of burnout and workload on employee performance, both partially and simultaneously. This study uses a quantitative approach with a survey method by distributing questionnaires to 54 respondents from nine tofu factories in Kampung Bojong Bunggur, Kadungora. The analysis assistance technique used is multiple linear regression with SPSS version 20 software. The results of the study showed that burnout and workload simultaneously had a significant effect on employee performance with a contribution of 76.1%. Partially, both variables also showed a positive and significant effect, with workload being the dominant factor in influencing performance. These findings indicate the importance of saving workload and preventing work fatigue in increasing employee work effectiveness in the manual production sector.
Bagaimana Perusahaan Melakukan Penghindaran Pajak di Indonesia? Farrel Ewaldo Rafa; 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.v6i7.7840

Abstract

This study aims to analyze the effect of Tax Amnesty, profitability, leverage, and firm size on tax avoidance in energy sector companies listed on the Indonesia Stock Exchange (IDX) in 2020-2023. Tax avoidance practices are a serious concern because they can reduce potential state revenue. This research uses agency theory as a theoretical basis to explain the conflict of interest between management and shareholders regarding profit reporting and tax payments. The results of this study are expected to contribute to academic literature, practitioners, and regulators in an effort to improve the effectiveness of the taxation system in Indonesia.
Bisnis Islam Terhadap Loyalitas Konsumen di Industri Ritel Mohammad Syaiful Su'ib; Tri Muhammad Abdullah Rizky
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 6 (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.v6i6.7842

Abstract

This study was conducted to evaluate the application of Islamic business ethics in retail stores in Sumberanyar, Probolinggo, with a focus on price transparency and customer service. The purpose of this study is to determine the extent to which the principles of Islamic business ethics are applied by retailers and their impact on consumer satisfaction. The method used in this research is to interview consumers from three retail stores in Sumberanyar, namely Zaini Store, Harapan Jaya Store and Yeni Store, and to analyse the data obtained from these interviews. The results show that Harapan Jaya Store stands out in the application of price transparency and customer service with a score of 70% each, indicating a good application of Islamic business ethics. Meanwhile, Yeni Store has weaknesses in price transparency (65%), although it is quite good in customer service (70%). Zaini Store excels in price transparency (70%) but has a weakness in customer service (60%) due to limited staff. The results suggest that although Islamic business ethics are applied, differences in their application affect customer satisfaction and loyalty, with internal factors such as management and staff training strongly influencing service quality.
Pengaruh Struktur Modal, Likuiditas, ESG Score, dan Efisiensi Operasional terhadap Kinerja Keuangan Perusahaan Arva Febryan Noor Rayyani; Kurnia Rina Ariani
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.v6i4.7844

Abstract

The purpose of this study is to conduct an empirical analysis of how capital structure, liquidity, ESG scores, and operational efficiency affect the financial performance of manufacturing firms that are listed on the Indonesia Stock Exchange between 2022 and 2023. Annual and sustainability reports provide supplementary data for the project. Purposive sampling, the approach used for sample selection, yielded a final sample of 36 firms. Using traditional assumption testing in conjunction with multiple linear regression is one method of data analysis. The findings demonstrate that operational efficiency, capital structure, liquidity, and ESG score significantly impair financial performance as determined by Return on Equity (ROE). In order to maintain optimal financial performance, the findings highlight how crucial it is for businesses to properly manage their finance structure, liquidity, and sustainability policies.
Analisis Pemahaman Akad Qordh pada Pinjaman Multiguna di KSPPS Guna Lestari Cabang Troso Siti Kumairoh; Wahidullah; Zahrotun Nafisah
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.v6i5.7845

Abstract

This study aims to analyze the understanding of KSPPS Guna Lestari Jaya members regarding the qordh contract in multipurpose loans and the efforts made by the cooperative to improve this understanding. The qordh contract is an interest-free loan contract which is one of the superior products of sharia cooperatives, but members' understanding of this concept is still limited. Based on the results of the study, it was found that although most members understand that the qordh contract is an interest-free loan, they still do not understand the provisions and mechanisms for its repayment. KSPPS Guna Lestari Jaya has made various educational efforts and utilized social media as information material to improve members' understanding. Although this program is less effective, there are still obstacles related to time and lack of interest from members to understand. This study suggests that cooperatives continue to develop flexible technology-based education methods so that they are more easily accessible to members. Thus, it is hoped that members' understanding of the qordh contract will increase and more transparent and fair transactions will be created.

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