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Dhita Febyanti
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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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Determinan Employee Performance: Peran Mediasi Employee Engagement di Industri Teknologi di Indonesia Bayudi Ramadani; Justine Tanuwijaya; Andreas Wahyu Gunawan
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.v6i6.7849

Abstract

In the era of globalization and rapid technological advancements, the technology industry has become one of the most dynamic and competitive sectors. Employee performance in this industry plays a crucial role in determining the success and competitiveness of companies. Optimal employee performance not only contributes to the company's productivity but also drives innovation, operational efficiency, and customer satisfaction. This study aims to examine the factors influencing employee performance through the mediation of employee engagement in the Indonesian technology industry, specifically companies engaged in insurance and crowdfunding. The research employs a quantitative approach with survey methods, gathering data from 241 employees from two major technology companies in Indonesia. The variables studied include Perceived Organizational Support (POS), trust and respect, organizational commitment, and organizational culture. The results indicate that Perceived Organizational Support, trust and respect, organizational commitment, and organizational culture significantly influence employee engagement, which in turn positively impacts employee performance. Data obtained were analysed using SmartPLS application to test causal relationships among the research variables. The findings underscore the importance of fostering a supportive, respectful, and committed organizational environment to enhance employee engagement and performance. This research makes a significant contribution to human resource management literature by demonstrating that employee engagement plays a crucial mediating role in the relationship between organizational determinants and employee performance.
Analisa Pengaruh Event Tanggal Kembar, Promo dan Kepuasan Konsumen Terhadap Keputusan Pembelian Konsumen: Studi Kasus Generasi Z Pengguna Shopee di Jabodetabek Yoga Abdiya Brata Rawa; 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.v6i7.7850

Abstract

This study aims to analyze the influence of twin date events, promos, and customer satisfaction on the purchasing decisions of Generation Z consumers using the Shopee e-commerce platform in the Greater Jakarta area. The phenomenon of twin date events, such as 11.11 and 12.12, which are accompanied by various promotions such as discounts, free shipping, and cashback, has become a significant marketing strategy in attracting consumer interest. This research uses a quantitative approach with a survey method through distributing questionnaires to 100 Generation Z respondents who actively shop at Shopee. Data analysis was conducted using the Partial Least Square (PLS) method through SmartPLS 4 software. The results showed that promos have a positive and significant influence on purchasing decisions, while twin date events and customer satisfaction did not show a statistically significant effect. This finding indicates that although events and satisfaction have an important role in shaping the shopping experience, the promo factor is the main driver in the purchasing decisions of Generation Z consumers. The implications of this study are expected to help e-commerce companies, especially Shopee, in designing more effective promotional strategies to attract and retain young customers in the digital era.
Faktor-faktor yang Memengaruhi Nilai Perusahaan Dinda Alifiah Anggreani
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.v6i7.7851

Abstract

This study aims to identify factors that influence firm value. The sample in this study includes mining companies listed on the Indonesia Stock Exchange (IDX) in 2021-2023 with certain criteria. The sample selection method in this study used purposive sampling with a sample of 99 companies. This study uses multiple regression analysis techniques. The results of the study show that managerial ownership, independent commissioners, and corporate social responsibility have no effect on firm value. Meanwhile, the audit committee has a positive effect on firm value and institutional ownership has a negative effect on firm value.
Pengaruh Good Corporate Governance (GCG), Corporate Social Responsibility (CSR), Profitabilitas, dan Sales Growth Terhadap Tax avoidance: Studi pada Perusahaan Manufaktur Sub Sektor Food and Beverage yang Terdaftar di Bursa Efek Indonesia Tahun 2021-2023 Sylvia Nur Fatimah; 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.v6i4.7852

Abstract

Tax avoidance is an effort mde by taxpayers to reduce the tax burden in a way that does not violate tax laws and regulations. This study aims to analyze the influence of Good Corporate Governance (GCG), Corporate Social Responsibility (CSR), profitability, and sales growth on tax avoidance in manufacturing companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange during the 2021-2023 period. By using a quantitative approach and purposive sampling methods. The variables studied include tax avoidance measurement using Cash Effective Tax Rate (CETR), GCG with institutional ownership, audit committee, and independent board of commissioners, CSR measurement, and profitability measured by Return on Assets (ROA), and sales growth. The analysis was carried out through multiple linear regression and hypothesis testing. The results of the study show that the variables of the Board of Independent Commissioners, Profitability, and Sales Growth have an effect on Tax avoidance. Meanwhile, the variables of Institutional Ownership, Audit Committee, CSR have no effect on Tax avoidance.
Pengaruh Opportunities, Kepemilikan Manajerial, Investment Opportunity Set, Risiko Litigasi, dan Intensitas Modal Terhadap Konservatisme Akuntansi Nida Hanifah; Eny Kusumawati
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.v6i5.7857

Abstract

Accounting conservatism is a concept and prudential principle that recognizes costs and losses early, slows down revenue and profit recognition, lowers asset valuations and raises liability assessments. This study aims to analyze the effect of opportunities, managerial ownership, investment opportunity set, litigation risk, and capital intensity on accounting conservatism in non-financial companies on the Indonesia Stock Exchange for the period 2021-2023. The sampling technique used in this study was purposive sampling. A total of 438 companies have met the criteria as observation units. The analysis method used is multiple linear regression analysis. The results provide empirical evidence that opportunities and litigation risk affect accounting conservatism. Meanwhile managerial ownership, investment opportunity set, and capital intensity have no effect on accounting conservatism.
Implementasi Digital Marketing Sebagai Strategi Pemasaran Guna Meningkatkan Daya Saing UMKM Fashion di Sila Perspektif Ekonomi Islam M. Dandi Delas Putra; Umar Sagaf; Jainuddin
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.v6i6.7858

Abstract

The number of MSME players who market their products using traditional methods and MSME players in sila are still lacking in integrating Islamic economic principles in implementing digital marketing such as honesty, social justice, and gharar in online transactions which make it difficult for MSME players to reach a wider market. So this research aims to find out the Implementation of Digital Marketing as a Marketing Strategy to Increase the Competitiveness of Fashion MSMEs in Sila Islamic Economic Perspective. This research will be conducted in Sila, Bima Regency, West Nusa Tenggara. This research uses Qualitative Research with a Descriptive 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 this study, Digital marketing has proven to be an effective tool to increase the competitiveness of fashion MSMEs in Sila, both in terms of increasing sales, brand awareness, and market reach.
Pengaruh Keselamatan dan Kesehatan Kerja (K3) Dan Pelatihan Terhadap Kinerja Karyawan pada PT. Kemuning Nusa Indah Indah Handayani Safitri; Suroso; Flora Patricia Anggela
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.v6i6.7866

Abstract

This study aims to determine the partial and simultaneous effects of occupational safety and health (K3) and training on employee performance at PT. Kemuning Nusa Indah. This study uses a quantitative method with a sample of 93 employees of PT. Kemuning Nusa Indah. Data were collected through questionnaires and analyzed using multiple linear regression with t-test and F-test at a significance level of 5%. The results showed that K3 has a significant effect on employee performance with a t-value of 3.371> 1.987 t table and a significance value of 0.001 <0.05, and training has a significant effect on employee performance with a t-value of 6.276> 1.987 t table and a significance value of 0.000 <0.05. Simultaneously, K3 and training also have a significant effect on employee performance with a calculated F of 189.783> 3.10 F table. Occupational safety and health (K3) and training influence employee performance by 80.8%, while the remaining 19.2% is influenced by other factors that researchers did not examine.
Analisis Strategi Bisnis pada PT Ultrajaya Milk Industry dan Trading Company Tbk Haqy Prasetya A
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.v6i6.7867

Abstract

This study analyzes the business strategy of PT Ultrajaya Milk Industry & Trading Company Tbk. Ultrajaya is a market leader in the Indonesian dairy industry, holding a 36% market share in UHT milk. This study examines external and internal factors influencing the company's strategic decisions. The results indicate that Ultrajaya needs to focus on market penetration and product development to maintain its competitive edge amid growing competition from both local and international brands. Additionally, the company must address financial challenges while leveraging its strong distribution network and strong brand awareness to retain its leadership position in the market. The analysis is further enriched by financial and operational insights from the company’s 2023 annual report, highlighting key aspects such as revenue growth, investment strategies, and risk management initiatives
Analisis Proses Shipping Modern Retail pada Salah Satu Perusahaan Distributor di Gresik Menggunakan Root Cause Analysis Alfina Nur Cahyani; Abi Hanif Dzulquarnain
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.v6i5.7868

Abstract

This study aims to analyze the delivery process in Modern Retail in tributary companies in Gresik using the Root Cause Analysis (RCA) method to identify the factors causing delays and propose improvement steps. The methods used include in-depth interviews and direct observation of the delivery process, as well as analysis of the 5 Why and Fishbone Diagram to explore the cause of the problem. The results of the study showed that delivery delays were caused by a lack of driver discipline, sudden permits, suboptimal fleet conditions, as well as external factors such as weather and traffic. This study was limited to the analysis of internal and external factors that influenced delivery in the last six-month period. Implications of the study include recommendations for improving driver discipline through training, the implementation of better fleet maintenance, and the use of technology to monitor traffic and weather conditions. With these measures, it is hoped that the distributor company can improve delivery efficiency, reduce delays, and increase customer satisfaction. This research also contributes to other companies facing similar challenges.
Pengaruh Earning Persistence, Leverage, Profitability dan Firm Size Terhadap Earning Response Coefficient Fahreza Ihwan Nur Ardiansyah; Ovi Itsnaini Ulynnuha
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.v6i7.7883

Abstract

Earning response coefficient (ERC) is a measure of how much abnormal stock return will be obtained by responding to unexpected earnings as profit information published by the company. The purpose of this study was to test and analyze the effect of earnings persistence, leverage, profitability and firm size on the earning response coefficient (ERC) in consumer goods sector companies consisting of primary and non-primary consumer goods companies listed on the Indonesia Stock Exchange for the 2021-2023 period. The sampling technique in this study used purposive sampling technique. A total of 82 companies have met the requirements as research objects so that the total sample used is 246 samples. The analysis method used in this study is the multiple linear regression analysis method. The results of the study show that the variables that affect the earning response coefficient are earning persistence. While leverage, profitability and firm size do not affect the earning response coefficient.

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