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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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Konformitas Teman Sebaya dan Price Discount: Membedah Pengaruhnya Terhadap Impulsif Buying Mahasiswa di Shopee Anggi Nurnaimah; Yuyun Yunarti
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.v6i7.7889

Abstract

In an era of increasingly growing consumption, students are one of the groups vulnerable to impulsive buying behavior, which is influenced by various factors, including peer conformity and Price discounts. Peer conformity encourages individuals to adjust their behavior to social groups in order to be accepted, while Price discounts are used as a marketing strategy to create urgency and increase product appeal, both of which can increase the likelihood of impulsive buying. This type of research uses a quantitative research method. The data in this study were collected by distributing questionnaires using a Likert scale to respondents. The sample in this study was determined using the Isaac and Michael formula. From a population of 767, a sample of 256 respondents was obtained. Data analysis was carried out using multiple linear regression through classical assumption tests, including validity, normality, heteroscedasticity, multicollinearity, and autocorrelation tests, before continuing with hypothesis testing using partial tests (t-test), simultaneous tests (F-test), and coefficient of determination tests. The results of the study indicate that the variables Peer Conformity (X1) and Price discount (X2) have a partial influence on impulsive buying (Y) and simultaneously show that the variables Peer Conformity (X1) and Price discount (X2) have a simultaneous influence on Impulsive Buying (Y).
Pengaruh Komisaris Independen, Komite Audit, dan Intellectual Capital Terhadap Kinerja Keuangan Perusahaan: Studi Empiris pada Perusahaan Sektor Consumer Non-Cyclycal yang Terdaftar di Bursa Efek Indonesia Periode 2021-2023 Hanif Bima Hanggara; Fauzan
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.v6i5.7893

Abstract

This study aims to examine the effect of independent commissioners, audit committees, and intellectual capital on financial performance in consumer non-cyclical sector companies listed on the Indonesia Stock Exchange for the 2021–2023 period. This research uses a descriptive quantitative method with secondary data obtained from annual and financial reports. The sample consisted of 165 data points selected using a purposive sampling method. Data analysis was conducted using multiple linear regression with SPSS 25 software. The results show that independent commissioners do not have a significant effect on financial performance. Meanwhile, audit committees and intellectual capital have a negative and significant effect on financial performance. These findings imply that strengthening the role of the audit committee and optimizing intellectual capital management are crucial for enhancing corporate financial performance.
Dampak Pembangunan Jalan Tol Probolinggo Banyuwangi (Probowangi) Terhadap Kondisi Sosial Ekonomi Petani di Desa Demung Kecamatan Besuki Romzatul Widad; Zulfiyan Aldiansyah
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.v6i6.7896

Abstract

Infrastructure development is one of the government's main strategies for promoting national economic growth, improving regional connectivity, and accelerating the distribution of goods and services. One form of infrastructure development that continues to be developed is toll roads. However, this development also has a significant impact on the community, especially vulnerable groups such as farmers. Demung village, located in Besuki sub-district, is one of the areas directly affected by the toll road construction project. Farmers are also a group of people who are highly dependent on land availability and environmental conditions, and are experiencing changes in social and economic aspects. The conversion of agricultural land into toll road construction areas, changes in production patterns, and shifts in social structure are issues that need attention...The impact is seen not only in accessibility, but also in the social and economic conditions of farmers. These changes include land relocation, patterns of social interaction. with the construction of the toll road, there are fifteen farmers affected, especially in demung village, besuki subdistrict. the problem faced is how the impact of probowangi toll road construction on the socio-economic conditions of farmers in demung village, besuki subdistrict. This study aims to determine the impact of toll road construction on the socio-economic conditions of farmers around the besuki toll road in demung village. The impact is not only seen in the accessibility, but also in the social and economic conditions of the farmers. With the construction of the toll road, there are fifteen farmers affected, especially in demung village, besuki sub-district. the problem faced is how the impact of probowangi toll road construction on the socio-economic conditions of farmers in demung village, besuki sub-district. This study aims to determine the impact of toll road construction on the socio-economic conditions of farmers around the Besuki Toll Road in Demung Village. This research method adopts a descriptive qualitative approach. The results showed that the change in the function of agricultural land into a toll road had both negative and positive impacts. The positive impact of this research is that the value of land increases, the farmers' land that is put on the toll road body experiences a very high price increase; the negative impact is the loss of agricultural land, and also many farmers lose their social identity.
Pengaruh Literasi Keuangan, Inklusi Keuangan, Gaya Hidup, Pengendalian Diri, dan Perilaku Konsumtif Terhadap Perilaku Pengelolaan Keuangan Pada Penggemar K-Pop Siti Asiyah; Erma Setiawati
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.v6i5.7899

Abstract

This study aims to analyze the influence of financial literacy, financial inclusion, lifestyle, and self-control on financial management behavior, with a particular focus on K-pop fans in Java Island. The research employs a quantitative approach using primary data collected through questionnaires. The population of this study consists of K-pop fans, and a total of 217 respondents were obtained as samples through Google Forms distributed via social media platforms. The data were analyzed using SPSS 25 with several analytical methods including data quality tests, classical assumption tests, and multiple linear regression analysis. The results indicate that financial literacy and self-control have a significant influence on the financial management behavior of K-pop fans. Meanwhile, financial inclusion, lifestyle, and consumptive behavior do not show a significant effect on financial management behavior.
Kepemilikan Saham Asing, Manajerial, Institusional, Ukuran Perusahaan, dan Kinerja Lingkungan Terhadap Pengungkapan Laporan Berkelanjutan Muhammad Faisal Arbain; 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.v6i5.7903

Abstract

In the era of globalization and rapid information development, corporate social responsibility (CSR) has become a very important issue. One way for companies to demonstrate their commitment to sustainability is by disclosing sustainability reports. This study analyzes the effect of foreign share ownership, managerial, institutional, company size and environmental performance on SDGs disclosure in non-financial companies listed on the Indonesia Stock Exchange for the period 2021-2023. The sampling technique used in this study was purposive sampling. A total of 111 companies have met the criteria as observation units. The analysis method used is multiple linear regression analysis and has passed the classical assumption test. The results provide empirical evidence that only managerial share ownership variabels have a significant influence on SDGs disclosure. Meanwhile, foreign share ownership, institutional, company size, and environmental performance have no effect on SDGs disclosure. These findings provide important empirical and practical contributions for stakeholders, especially companies and policy makers, related to the factors that have contributions to the disclosure of SDGs (Sustainable Development Goals) in non-financial companies listed on the Indonesia Stock Exchange (IDX).
Pengaruh Tata Kelola Perusahaan, Kinerja Lingkungan, Kinerja Keuangan, dan Nilai Perusahaan Terhadap Green Accounting Safira Biru Hawa; Muhammad Abdul Aris
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.v6i5.7916

Abstract

This study aims to examine the effect of corporate governance, environmental performance, financial performance, and firm value on the implementation of green accounting. A quantitative approach with a positivistic paradigm was applied, utilizing secondary data sourced from annual reports and CSR reports of companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2023 period. The sample was selected using purposive sampling based on specific criteria: companies must have received a PROPER rating, published annual and CSR reports, and provided complete financial data in Indonesian rupiah. Data were analyzed using multiple linear regression with SPSS software, including descriptive statistics, classical assumption tests, and coefficient of determination, simultaneous, and partial tests. The results reveal that among the seven variables tested, only independent commissioners and environmental performance significantly affect green accounting. Meanwhile, institutional ownership, managerial ownership, audit committee, financial performance, and firm value showed no significant impact. This study is limited by its short observation period and the scope of variables. Future research is encouraged to extend the observation period and incorporate other relevant factors, such as stakeholder pressure or government regulation.
Pengaruh Pengalaman Kerja, Kompetensi Dan Moralitas Individu Terhadap Pencegahan Fraud Dalam Pengelolaan Dana Desa (Studi Empiris Di Desa Kecamatan Kartasura, Sukoharjo) Yudana Putra Difajar; Nursiam
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.v6i5.7917

Abstract

This study aims to empirically prove the influence of work experience, competence, and individual morality on fraud prevention in village fund management. The approach used is quantitative with associative methods. The population in this study were village government officials in Kartasura District, with sampling using purposive random sampling techniques based on criteria such as position, minimum education of high school/vocational school, and minimum work experience of one year. Data collection was carried out through questionnaires that had been tested for validity and reliability. Classical assumption tests such as normality, multicollinearity, and heteroscedasticity were carried out to ensure the feasibility of the multiple regression model. The results of the analysis showed that work experience, competence, and individual morality had a significant effect on fraud prevention in village fund management. This finding emphasizes the importance of improving the quality of human resources in order to strengthen accountable and transparent village financial governance.
Pengaruh Digital Marketing, Brand Ambasssador Exo, Dan Brand Image Terhadap Minat Beli Scarlett Whitening (Studi Kasus Pada Penggemar Exo Di Surakarta) Hana Yulita Safitri; Kusdiyanto
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.v6i5.7918

Abstract

This study aims to analyze the effect of digital marketing, EXO brand ambassador, and brand image on purchase intention of Scarlett Whitening products among EXO fans in Surakarta. A quantitative approach was used by collecting data through closed questionnaires distributed to 100 respondents selected using purposive sampling. The variables studied include digital marketing, brand ambassador, and brand image, measured with relevant indicators. The results show that digital marketing, EXO brand ambassador, and brand image have a significant effect on purchase intention. Effective digital marketing through social media and creative promotions can attract consumer interest, while EXO’s involvement as a brand ambassador builds an emotional connection with fans, strengthening positive perceptions of the product. A positive brand image also plays an important role in building trust and increasing purchase intention. This study provides practical implications for companies in developing digital marketing strategies and selecting the right brand ambassador.
Pengaruh Environmental, Social and Governance Terhadap Kinerja Perusahaan: Studi Empiris pada Perusahaan Perbankan BUMN yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2023 Salmawati; Linda Arisanty Razak; Asriani Hasan
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.v6i7.7919

Abstract

This research impact of Environmental, Social, and Governance (ESG) factors on the performance of state-owned banking companies listed on the Indonesia Stock Exchange from 2019 to 2023. Given the growing importance of sustainable business practices, this study aims to analyze how ESG disclosures affect financial performance, specifically measured by Return on Assets (ROA). Utilizing empirical data, the research explores the relationship between these variables, emphasizing the significance of ESG in enhancing corporate reputation and overall financial health. The findings are anticipated to provide valuable theoretical insights and practical implications for companies striving to improve their ESG practices and financial outcomes.
Pengaruh Faktor Makroekonomi dan Penurunan Tarif Pajak Penghasilan Badan Terhadap Produk Domestik Bruto Perkapita Indonesia Zikra Masegus; Mona Adriana; Rinaldi Rustam
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.v6i7.7920

Abstract

This research aims to analyze the impact of macroeconomic factors and the reduction in corporate income tax rates on Indonesia's economic growth 2017-2022. The data used is quarterly data from the first quarter of 2017 to the fourth quarter of 2022 from Bank Indonesia and Badan Pusat Statistik, namely data on inflation, foreign investment, domestic investment, corporate income tax (PPh) rates and per capita income. The analytical method used in this research uses multiple linear regression. The research results show that the independent variables of foreign investment and domestic investment have a significant effect on Indonesia's gross domestic product per capita, while the independent variables of inflation and corporate income tax rates do not have a significant effect on Indonesia's gross domestic product per capita. Simultaneously, the independent variables inflation, foreign investment, domestic investment and corporate income tax rates have a significant effect on Indonesia's gross domestic product per capita

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