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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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Relevansi Pemikiran Ekonomi Ibnu Khaldun dengan Konsep Ekonomi Pancasila Mubyarto Ja’far Shodiq; Muhammad Nizar; Muhammad Fahmul Iltiham
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.v6i6.7924

Abstract

Ibn Khaldun's economic thinking and the concept of Pancasila Economics developed by Mubyarto have significant relevance in understanding an economic system based on moral and social values. Ibn Khaldun emphasized the importance of cooperation, justice, and the role of the state in creating social welfare, which is in line with the basic principles of Pancasila Economics which place the economy as a tool to achieve social justice. This study aims to analyze the harmony between Ibn Khaldun's economic thinking and the concept of Pancasila Economics using a qualitative-descriptive approach through literature studies. The results of the study show that these two thoughts have similarities in aspects of the role of the state in the economy, distribution of justice, and social welfare based on ethical values and togetherness. This study contributes to providing a historical and philosophical perspective on the development of an economic system that is more oriented towards people's welfare and the principles of social justice in Indonesia.
Strategi Pengembangan Sektor Pariwisata Pantai Mantau dalam Meningkatkan Kesejahteraan Masyarakat Ditinjau dalam Perspektif Ekonomi Syariah: Studi Kasus Pariwisatan Pantai Mantau di Desa Nanga Wera Kec. Wera Kab. Bima Jumiati; Rafiuddin; Dinah Husniah
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.v6i6.7931

Abstract

At Mantau Beach there are many problems due to the lack of attention from the local government causing Mantau Beach to not be a promising tourist attraction for the region. So this research aims to find out the views of the local community about the application of sharia economic principles in developing tourism on mantau beach and the development strategy of the mantau beach tourism sector can improve the welfare of the nanga wera village community with sharia economic principles. This research will be conducted in Nanga Village, Wera District, Bima Regency, West Nusa Tenggara. This research uses Qualitative Research with a Case Study Approach. Data Collection Techniques are Observation and Interview. Data Analysis Techniques are Data Reduction, Data Presentation and Conclusion Drawing. Based on the results of this study that the local community has a very positive view of the application of sharia economic principles in the development of the Mantau Beach tourism sector and the Mantau Beach tourism sector development strategy in Nanga Wera Village based on sharia economic principles is an approach that is not only oriented towards economic growth, but also emphasizes the importance of justice, blessings, and Islamic values in every economic activity.
Pengaruh Sumber Daya Manusia Dan Internal Control Sebagai Variabel Moderating Terhadap Good Governance Wulan Alawiyah; Heppy Purbasari
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.v6i5.7933

Abstract

This study aims to examine the effect of Human Resources (HR) and Internal Control (IC) as moderating variables on Good Governance practices. This research uses a quantitative approach with multiple linear regression analysis. The population of this study consists of 16 Unit Pengelola Kegiatan (UPK) in Sragen Regency, Central Java, with samples taken from the Chairman, Secretary, Finance Division, and Supervisory Board. The results show that HR significantly affects Good Governance (coefficient 0.263, significance 0.001), while Internal Control does not have a significant effect (coefficient -0.230, significance 0.631) and does not moderate the relationship between HR and Good Governance (interaction coefficient 0.011, significance 0.417). The limitations of this study include a limited scope and a cross-sectional research design. Future research is recommended to expand the scope and include variables such as organizational culture or information systems. It is also recommended that UPK strengthen its internal control systems to improve the structure of work processes.
Pengaruh Kondisi Keuangan dan Makroekonomi Terhadap Kemungkinan Financial Distress Rizki Indah Lestari; Triyono
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.v6i5.7934

Abstract

This study aims to determine the effect of projected financial and macroeconomic ratios with liquidity, solvency, profitability, activity, economic growth, and interest rate ratios on the possibility of financial distress in manufacturing companies in the property and real estate sub-sector listed on the Indonesia Stock Exchange (IDX) for the period 2020-2023. This type of research is quantitative using secondary data obtained from the financial statements of property and real estate sector companies for 2020-2023 obtained from the website www.idx.co.id. The sampling method used purposive sampling with a selected sample size of 267 from 70 companies from 2020-2023. This study uses logistic regression analysis to test whether the probability of the dependent variable can be predicted by the independent variable. The results of this study indicate that the liquidity, profitability, and activity ratios have a significant negative effect on the possibility of financial distress. Meanwhile, the solvency ratio and interest rate do not have a significant effect on the possibility of financial distress with a positive direction. The economic growth variable also shows results that do not have a significant negative effect on the possibility of financial distress.
Faktor yang Mempengaruhi Ekspor Minyak Kelapa Sawit Indonesia: Penerapan Model SEM-PLS Dian Nur Kholis; Deky Aji Suseno
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.v6i6.7956

Abstract

Palm oil is one of Indonesia's leading export commodities (GPKI, 2023). The superiority of palm oil commodities is the basis of the research, supported by the Heckser-Ohlin theory of comparative advantage of commodities. This study aims to structurally analyze the influence of world average GDP, exchange rates, production and inflation on Indonesian palm oil exports. Data testing uses the SEM-PLS (Structural Equation Modeling - Partial Least Square) method using WarpPLS 8.0. The data in this study uses secondary data obtained from world average GDP data, exchange rates, production and inflation sourced from the Central Statistics Agency (BPS), Bank Indonesia, and the Worldbank in the form of monthly data for 2018-2023. The results of the study show that world average GDP, production and inflation have a positive effect while the exchange rate has a negative effect on Indonesian palm oil exports. Furthermore, world average GDP and exchange rates have a positive effect while production has a negative effect on Indonesian inflation.
Implementasi Pengungkapan Environmental, Social dan Governance Terhadap Kinerja Keuangan: Studi Empiris pada Perusahaan Sektor Keuangan yang Terdaftar di BEI Periode: 2021 -2023 Atria Dea Permata; 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.v6i5.7957

Abstract

the purpose of this study was to axamine the influence of environmental, social, and governance disclosure on the company performance. This study uses quantitative research methods with purposive sampling method as a sampling technique. The sample of this study is finance sector company listed on the Indonesia Tock Exchange in 2021-2023 and obtained 26 firms as samples that match the criteria. This study uses secondary data obtained from the company’s annual report and sustainibillity report using the documentation method. Hypothesis testing was carried out using multiple linear regression analysis methods. The result of this study indicate that environmental and governance have an influence on company performance. Meanwhile, the social have no influence on company performance.
Pengaruh Digitalisasi Layanan Terhadap Profitabilitas Pada Pt. Pos Indonesia Persero, Tbk Periode 2019-2023 Lanang Maulana; Novia Sandra Dewi; Arlistia Mutmainnah
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.v6i7.7974

Abstract

The shift in consumer habits from conventional to digital requires business actors to adapt to these changes, thus encouraging service providers to transform into digital services in order to adjust to customer interests and also for wider reach. This study aims to analyze the impact of service digitalization on the profitability of PT Pos Indonesia Persero, Tbk during the 2019-2023 period. The analysis technique used in this study is regression analysis. Regression analysis will be used to test the relationship between the independent variable (service digitalization) and the dependent variable (profitability). This study concludes that service digitalization has a positive and significant impact on increasing company profitability. By showing a significant level that shows >5%, so it has a significant effect. Further in-depth research is needed regarding various other aspects that are also influenced by digitalization not only in terms of profitability, but in operations, marketing and other parts.
Upaya PT Z dalam Menjaga Profitabilitas Melalui Corporate Social Responsibility Aaron William Junior; Dianne Frisko Koan
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.v6i7.7986

Abstract

Corporate Social Responsibility (CSR) is a management approach that integrates sustainable values into business operations to address social and environmental well-being. Although commonly applied by large corporations, this study examines the efforts of PT Z, a Micro, Small, and Medium-sized Enterprise (MSME) in the fashion sector, in maintaining profitability through CSR implementation. Drawing on CSR and sustainability theories, as well as previous research on CSR implementation in MSMEs, this study analyzes whether and how MSMEs implement CSR and its impacts on them. Conducted through a qualitative approach with a case study, this research examines PT Z's CSR practices and the challenges they face. The findings indicate that despite understanding the concept of CSR, PT Z only implements CSR at the economic responsibility level, with activities mostly aimed at enhancing profitability. Lack of commitment and financial challenges, as well as regulations, are the main barriers to broader CSR implementation. Overall, these findings depict that MSMEs, including PT Z, tend to focus on the economic aspects of business and overlook social and environmental impacts. The implication is the need for greater awareness and support from government, stakeholders, and external resources to assist MSMEs in effectively implementing CSR. This research contributes to the CSR literature by filling the knowledge gap on CSR practices in MSMEs and providing insights into the challenges and opportunities MSMEs face in implementing CSR.
Mendorong Inkulsi Keuangan Melalui Digital: Pendekatan Technology Acceptance Model (TAM) pada Nasabah Bank Syariah Edy Prabowo; Fernando; Jesicca Valencia; Meiliana; Nabila Azzahra; Vallerina Mihairy; Welshan Fernando
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.v6i7.8010

Abstract

This study aims to analyze the role of digitalization in enhancing financial inclusion among customers of Bank Syariah Indonesia (BSI) using the Technology Acceptance Model (TAM) approach. The research focuses on how perceived ease of use and perceived usefulness of BSI Mobile’s digital banking services influence technology adoption, particularly at BSI Dumai Branch. This qualitative study employs a descriptive analysis method, with data collected through interviews, observations, and documentation. The findings indicate that the adoption of Islamic banking digitalization still faces several challenges, including low digital literacy, limited infrastructure, and the need for improved cybersecurity measures. However, the increase in BSI Mobile users from 2021 to 2022 suggests that digitalization has successfully expanded financial access and enhanced financial inclusion among customers. This study highlights the importance of socialization efforts, enhanced security features, and the optimization of digital services to improve user experience and accelerate the digital transformation of Islamic banking.
Pengaruh Free Cash Flow, Net Profit Margin, dan Kepemilikan Asing Terhadap Pertumbuhan Laba: Studi Empiris pada Perusahaan Manufaktur Sub Sektor Farmasi dan Kimia yang Terdaftar di BEI Tahun 2019-2023 Vanessa Auraestu Noviandari; Yuli Tri Cahyono
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.v6i5.8021

Abstract

This study aims to examine the effect of Free Cash Flow (FCF), Net Profit Margin (NPM), and Foreign Ownership on profit growth in pharmaceutical and chemical sub-sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. A quantitative approach with a positivist paradigm was employed, using secondary data derived from annual reports of companies that met purposive sampling criteria, including consistent IDX listing, financial reports in rupiah, consecutive positive profits, and availability of data related to the research variables. Data analysis methods included descriptive statistics, classical assumption tests (normality, multicollinearity, heteroscedasticity, and autocorrelation), and multiple linear regression analysis. The results indicate that FCF and Foreign Ownership have no significant effect on profit growth, while NPM has a significant positive effect. These findings suggest that profitability is a key factor influencing the profit growth dynamics of companies within the pharmaceutical and chemical manufacturing sub-sector.

Page 121 of 164 | Total Record : 1633

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