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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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Analisis Pengaruh Teknologi Informasi dan Komunikasi, Indeks Pembangunan Manusia, Jumlah Penduduk, dan Tingkat Partisipasi Angkatan Kerja terhadap Ketimpangan Pendapatan di Indonesia Tahun 2019-2023 Agus Hananto Wibowo; Siti Aisyah
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.v6i7.8034

Abstract

Income inequality remains a crucial issue in the development process in Indonesia, although various strategies and policies have been implemented to reduce it. This study evaluates the role of information and communication technology (ICT) in influencing income inequality in Indonesia during the period 2019 to 2023. The control variables used in this study include the Human Development Index (HDI), population, and labor force participation rate (TPAK). The method applied is panel data regression. The findings show that increasing access to and utilization of ICT, as well as increasing HDI, have a positive impact on reducing income inequality. Conversely, a large population and low labor force participation tend to exacerbate inequality. Based on these results, this study recommends improving the quality of the workforce through skills training, as well as equalizing access to ICT. This study contributes to scientific studies that link technological developments with the dynamics of income inequality.
Bakpau dan Biaya: Mana Metode Harga Pokok Produksi Terbaik? Khairunnisa Putri; Tiya Nurfauziah; Syarbini Ikhsan
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.v6i7.8035

Abstract

This home industry in determining the cost of production only includes raw material costs, labor costs, and some overhead costs without including other costs. In the withdrawal, it still uses the traditional method and only uses estimates. This study aims to compare the results of the method of calculating the cost of production by home industry and applying two accounting calculation methods, namely the full costing method and variable costing in the Home Industry Mekana Kek in Pontianak. This research is a qualitative research that aims to understand in depth the phenomenon studied through data collection with a direct survey method at the research location through data collection in the form of interviews and observations. The data collected are descriptive and qualitatively analyzed. The results of the study show that the results of the calculation of the cost of production carried out by Home Industry Mekana Kek are relatively low and still do not apply the right method compared to the full costing and variable costing methods. In addition, there is a difference in the calculation of the cost of production of making Mekana Kek Home Industry buns with the full costing method and variable costing. This happens because of the difference in cost charges.
Dampak Brand Image, eWOM, dan Price Terhadap Purchase Intention Mobil Bekas di Soloraya: Brand Trust Sebagai Variabel Mediasi Rokhim Adi Nurhuseini; Aflit Nuryulia Praswati
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.v6i7.8047

Abstract

This study aims to evaluate the influence of Brand Image, Electronic Word-of-Mouth (eWOM), and Price on Purchase Intention of used car consumers in the Soloraya area, with Brand Trust as a mediating variable. The analytical approach applied is Partial Least Squares-Structural Equation Modeling (PLS-SEM) using purposive sampling technique. A total of 180 respondents were sampled, determined based on the multiplication of the number of indicators by five. Respondents consisted of individuals who were active in using social media as a means to search for and purchase used cars. The results showed that eWOM and Price had a significant effect on Purchase Intention, while Brand Image did not have a significant direct effect. In addition, Brand Trust was proven to play a significant role in influencing Purchase Intention and was a mediator in the relationship between Brand Image and eWOM on Purchase Intention. However, the Price variable did not have a significant effect on Brand Trust and also did not show a mediating effect on Purchase Intention. These findings emphasize the importance of Brand Trust in the purchasing decision-making process and underline the strategic role of social media in marketing used car products.
Pengaruh Profitabilitas, Solvabilitas Dan Auditor Switching Terhadap Audit Delay Dengan Umur Perusahaan Sebagai Variabel Moderasi Ainayya Silmi Kaffah Marianto; Fatchan Achyani
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.v6i5.8067

Abstract

This study aims to analyze the effect of profitability, solvency, and auditor switching on audit delay with firm age as a moderating variable. A quantitative approach was employed using secondary data derived from audited financial reports of property and real estate companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2023 period. A purposive sampling method was used, resulting in a sample of 76 companies. The data were analyzed using Moderated Regression Analysis (MRA), preceded by descriptive statistics and classical assumption tests. The findings reveal that profitability has a significant effect on audit delay, indicating that firms with higher profitability tend to complete their audits more promptly. In contrast, solvency and auditor switching do not significantly affect audit delay. Furthermore, firm age does not moderate the relationship between profitability, solvency, or auditor switching and audit delay.
Pengaruh Struktur Modal, Profitabilitas, Ukuran Perusahaan, dan Kepemilikan Manajerial Terhadap Nilai Perusahaan pada Perusahaan Manufaktur yang Terdaftar di BEI Endah Nurcahyati; Syarif M. Helmi; Rusliyawati
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.v6i7.8079

Abstract

This study aims to analyze the effect of capital structure, profitability, company size, and managerial ownership on company value, especially in companies included in the automotive sub-sector listed on the Indonesia Stock Exchange (IDX) during the period 2019 to 2023. Company value is an important aspect because it reflects the company's performance and future prospects, as well as being the basis for strategic decision making. Internal factors such as capital structure, level of profitability, company scale, and management ownership are believed to play a role in company value. However, the findings of previous studies still show inconsistencies, especially in the automotive sub-sector after the COVID-19 pandemic. This study uses a quantitative approach with secondary data obtained from the Indonesia Stock Exchange (IDX), in the form of financial reports and annual reports of automotive companies during the study period. The sample was selected using a purposive sampling technique based on certain criteria, so that 55 observation data were obtained. Data analysis was carried out through descriptive statistical tests, classical assumption testing, multiple linear regression, and hypothesis testing. The results of this study indicate that capital structure and profitability have a negative effect on company value, while company size and managerial ownership do not have a significant effect on company value.
Peran Teknologi Digital dalam Meningkatkan Akses Pasar Bagi Pelaku UMKM di Kota Bima Runi Asriani; Muhammad Rasyad Al Fajar; Muhammad Zia Ulhaq
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.v6i6.8082

Abstract

Economic actors in Bima City, especially MSMEs, have great potential to optimize digital technology to expand market access. However, the level of technology adoption among them is still relatively low, as most still rely on traditional marketing methods such as direct sales and local markets. So the research aims to determine the role of digital technology in increasing market access for MSME actors in Bima City. This research is located in Bima City, West Nusa Tenggara. The data collection techniques used are observation, interview and documentation. Then the Data Analysis Technique is Data Reduction, Data Presentation and Conclusion Drawing or Verification. Then Test Data Credibility namely Member Check, Cross Check, Triangulation and Reference Material. Based on the results of his research, it shows that digital technology now acts as a major driver in changing the way MSMEs operate in Bima City. Through the utilization of the internet, e-commerce platforms, social media, and digital payment systems, MSME players can expand market coverage without regional restrictions. This digitalization not only improves business efficiency, but also strengthens brand image and expands consumer networks, making technology an essential part of business development strategie.
Mengungkap Interaksi Profitabilitas dan Kebijakan Hutang Sebagai Penentu Nilai Perusahaan di Sub-Sektor Makanan dan Minuman: Kebijakan Dividen Sebagai Moderasi Ayu Kusuma Cahyaningsih; Tiya Nurfauziah; Syarif M. Helmi
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.v6i7.8094

Abstract

The food and beverage industry as part of the non-cyclical consumer sector on the Indonesia Stock Exchange has an important role in supporting the national economy due to its stable growth in the face of economic downturn. However, the weakening of the rupiah exchange rate and the increase in VAT rates pose significant challenges, especially related to the cost of importing raw materials and consumer purchasing interest. This study aims to analyze the effect of profitability and debt policy on firm value, as well as the role of dividend policy as a moderating variable in food and beverage sub-sector companies on the IDX for the 2021–2024 period. The research method used is quantitative. Data analysis techniques use descriptive statistics, classical assumption tests, multiple linear regression analysis, MRA tests, and hypothesis tests to see the relationship between variables. The sample used in this study amounted to 96 data with a period of 4 years of research selected through purposive sampling criteria. The results of the study indicate that profitability as measured by ROE has a positive and significant effect on the value of the company's debt policy as measured by DER has a negative and significant effect. In addition, dividend policy is proven to be unable to moderate the relationship between profitability and debt policy on firm value
Pengaruh Profitabilitas, Struktur Modal, dan Komisaris Independen Terhadap Kualitas Laba Pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Meyra Putri Faradina; Fera Damayanti; Syarbini Ikhsan
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.v6i7.8096

Abstract

This study aims to analyze the effect of profitability, capital structure, and independent commissioners on earnings quality in banking sector companies listed on the Indonesia Stock Exchange for the 2021–2023 period. Profit is an important part of financial statements because it reflects the company's ability to generate stable profits in each period. Earnings quality is the main indicator in assessing the reliability of a company's financial information. This study uses a quantitative method with secondary data obtained from the annual reports of each company. Data analysis was carried out using IBM SPSS version 26 through descriptive statistical tests, classical assumption tests, multiple linear regression, and hypothesis tests. The study population was banking companies listed on the IDX for the 2021–2023 period, with a purposive sampling technique that resulted in 30 companies and a total of 90 observations. The results of the study show that simultaneously, profitability, capital structure, and independent commissioners have a positive effect on earnings quality. Partially, profitability and capital structure have a significant positive effect, while independent commissioners have no effect on earnings quality.
Analisis Pengaruh GDP Per Kapita, Financial Development, Energy Use, dan Populasi Usia Produktif Terhadap Emisi CO2 di Indonesia Sherin Alifah; Amin Pujiati
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.v6i6.8153

Abstract

Carbon dioxide (CO₂) emissions are a form of negative externality from economic activity and development, with serious implications for climate stability. Indonesia ranks 9th as the country with the highest carbon dioxide (CO₂) emissions according to the International Energy Agency (IEA) in 2021. Indonesia's total CO₂ emissions in that year will be around 619 Mt CO₂e. The increase in CO₂ emissions in Indonesia is inevitable, as it is influenced by various structural and economic factors. This study aims to identify factors that influence the increase in CO₂ emissions and analyze the long-term influence of the variables GDP per capita, Financial Development Index, Energy Use, and Productive Age Population (15-64 years) on CO₂ emissions in Indonesia. The analysis method used is Fully Modified Ordinary Least Squares (FMOLS). The results showed that all independent variables have a positive and significant effect on CO₂ emissions in the long run. This means that every 1% increase in the independent variables can increase total CO2 emissions in Indonesia. GDP per capita variable can increase by 0.04% CO2 emissions, Energy use contributes 0.68% to CO2 emissions. Productive age population (15-64 years) can affect 0.12%. Meanwhile, Financial Development in scale can have an effect of 0.30% on CO2 emissions. . This finding indicates that CO2 emission reduction policies need to focus on energy use efficiency and sustainable economic growth.
Transformasi Digital di Dunia Pendidikan: Mengelola Sekolah Lebih Cerdas dengan Aplikasi Manajemen Nefis Faiqotul Istiqomah; Mohammad Syahidul Haq; Karwanto; Amrozi Khamidi
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.v6i7.8158

Abstract

                Today, people are increasingly going digital. Even though the technology of now our day is rapidly growing at speed of light, but schools have not kept pace with these developments. In fact, the school management information system has transitioned school administration and management from paper-based into a digital platform. The present study aims to highlight the significance of digital transformation in schools to overcome academic and managerial problems. Additionally, it will examine several digital management systems that are practiced along with their challenges. For this reason, the literature study method was employed to display various models of management information systems at different educational levels in Indonesia. The results of the analysis reveal that the use of management information systems provides many benefits. There are numbers of factors to consider when selecting the management information system in schools, reflecting a range of system models in operation. Each implemented system leaves specific challenges that require prompt evaluation in order maximize advantages and reduce difficulties. Based on this analysis, it can be deduced that digital advancement offers opportunities for major improvements in the efficiency, effectiveness, and quality of education that can help the decision-making process faster and more accurately. Therefore, it is important to establish proper policies and infrastructure, as well as to ensure that staff, teachers, and students are digitally literate, in order to strengthen educational performance and equip the next generation to face the challenges of the rapidly evolving digital landscape.      

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