cover
Contact Name
Dhita Febyanti
Contact Email
editor@ijefm.co.in
Phone
+6281315458523
Journal Mail Official
editor@ijefm.co.in
Editorial Address
Jl. Raya Pemda Pajeleran Sukahati No. 41 Cibinong, Bogor. 16913
Location
Kab. gresik,
Jawa timur
INDONESIA
Journal of Ekonomics, Finance, and Management Studies
ISSN : 26202956     EISSN : 27470490     DOI : https://doi.org/10.47467/elmal.v5i12
Core Subject : Religion, Economy,
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.
Articles 1,633 Documents
Pengaruh Promosi, Kualitas Pelayanan, dan Prosedur Pembiayaan terhadap Minat UMKM Blitar dalam Memilih Kredit Usaha Rakyat (KUR) Syariah Pegadaian Rohmah Sabiq; Rachma Indrarini
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.v6i7.8736

Abstract

This study aims to analyze the influence of promotion, service quality, and financing procedures on the interest of MSMEs in Blitar in choosing Pegadaian’s Sharia People Business Credit (KUR). This research employs a quantitative method with a questionnaire as the data collection instrument. The sampling technique used is purposive sampling, involving 100 MSMEs in Blitar that meet the criteria. Data were analyzed using SEM-PLS version 4. The result show that promotion, service quality, and financing procedures have a positive and significant effect on the interest of MSMEs in Blitar in choosing Pegadaian’s Sharia KUR. Attractive promotions, quality service, and simple and fast procedures are the main strategies for increasing interest. Therefore, Pegadaian needs to optimize these strategies to enhance interest and expand MSMEs’ accessibility to sharia based financing.
Pengaruh Harga, Inovasi Produk dan Promosi Terhadap Keputusan Pembelian Minyak Kayu Putih Asli Klitikan Firda Tama; M. Fathur Rahman
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.v6i7.8780

Abstract

This study was conducted in Klitikan Village, Kedungjati Subdistrict, Grobogan Regency to analyze the partial effects of price, product innovation, and promotion on the purchase decision of authentic Klitikan eucalyptus oil. The method used was a quantitative approach with a causal design, involving 100 respondents selected through nonprobability sampling techniques. Data were collected using a 1–5 Likert scale questionnaire and analyzed using SEM-PLS with the assistance of SmartPLS version 4. The test results indicate that price (coefficient 0.249; P-Value 0.000), product innovation (coefficient 0.440; P-Value 0.000), and promotion (coefficient 0.320; P-Value 0.000) each have a positive and significant effect on purchasing decisions. These findings indicate that businesses need to set prices that are in line with purchasing power, engage in continuous innovation, and optimize digital promotions to increase consumer interest in purchasing.
Pengaruh Kualitas dan Harga Tiket Konser K-Pop Terhadap Loyalitas Penggemar yang Dimediasi oleh Kepuasan Penggemar Fatma Nur Azizah; Ihwan Susila
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.v6i7.8809

Abstract

This study aims to analyze the influence of ticket quality and price of KPOP concerts on fan loyalty, with fan satisfaction as a mediating variable. The quantitative method using a positivist approach was employed, with purposive sampling based on a Likert scale questionnaire. Data analysis included validity and reliability tests, classical assumption tests, and multiple linear regression to examine variable relationships. Results indicate that ticket quality positively and significantly affects fan loyalty, while ticket price does not directly affect loyalty significantly. However, ticket price has a positive and significant effect on fan satisfaction, whereas ticket quality does not. Fan satisfaction significantly mediates the relationship between ticket price and loyalty but not for ticket quality. This study’s limitations include the population scope and data collection methods, which may affect generalizability. It is recommended that organizers focus on improving event quality and fan satisfaction to maintain loyalty. Future research should expand variables and research methods to enhance understanding.
Analisis Pengaruh Aplikasi Facebook Sebagai Strategi Pemasaran dalam Menjangkau Konsemen di Era Ekonomi Digital M. Saiful Rahman; Muhammad Rasyad Al Fajar; Taman Firdaus
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.v6i7.8821

Abstract

This study aims to determine the influence of Facebook as a marketing strategy in reaching consumers in the digital economy era. The quantitative research approach emphasizes that the problems studied are more general and have a wide area, as well as a complex level of variation. Practically, this finding confirms that Facebook is one of the social media that has a strong influence in the development of marketing strategies, both in terms of building brand awareness, increasing customer interaction, and expanding market reach. Companies or business actors who utilize Facebook optimally have a great opportunity to create marketing strategies that are more effective and responsive to market needs. This study provides an overview that the use of social media, especially Facebook, has an important role in supporting more effective marketing activities. The existence of Facebook not only functions as a communication platform, but also as a strategic tool that is able to reach consumers widely and quickly. With the right approach, social media can be an integral part of the planning and implementation of modern marketing strategies. This finding underlines the importance of digital transformation in the business world, as well as encouraging the integration of information technology in promotional activities to create sustainable competitive advantages.
Pengaruh Ukuran Perusahaan, Profitabilitas, Likuiditas, dan Tata Kelola Perusahaan terhadap Sustainability reporting Hania Sulistin Rahayu; Indah Permata Dewi
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.v6i7.8897

Abstract

This study aims to analyze the effect of corporate governance, firm size, profitability, and liquidity on sustainability report disclosure among companies listed on the Indonesia Stock Exchange. Sustainability report serves as a crucial tool for communicating a company's social and environmental responsibilities to stakeholders. Using a quantitative approach and multiple linear regression method, secondary data from annual reports for the period 2019–2023 were analyzed. The results indicate that corporate governance and profitability have a significant positive effect on sustainability reportdisclosure. Meanwhile, firm size and liquidity do not show a significant influence. These findings support legitimacy theory, which suggests that firms tend to enhance transparency to gain social support. The practical implications of this study provide insights for management and policymakers in designing more effective sustainability strategies.
Pengembangan Ekonomi Melalui Pendampingan UMKM dengan Pemanfaatan Potensi Lokal di Desa Mandiri Geneng Jati Jati; Jeane Talakua
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.v6i7.8910

Abstract

The development of Micro, Small, and Medium Enterprises in Geneng Village had experienced a derivation. However, it can be seen that currently the development of Micro, Small and Medium Enterprises is starting to improve again. The village government's policy has been quite effective in developing Micro, Small and Medium Enterprises in Geneng Village. Labor absorption has also been quite high, although there are some Micro and Small Medium Enterprises business owners who are just developing. This is also supported by new product innovations, packaging, and marketing methods that can increase selling value. A good product certainly starts with quality raw materials and proper processing during the production process. Not only varied product innovations, but also promotion through digital media. Currently, many Micro, Small and Medium Enterprises in Geneng Village have marketed products using social media as the fastest means of promotion in this modern era. The increase in income or turnover is supported by better financial records, so that the owner or manager of Micro, Small and Medium Enterprises can know the development of the business periodically. The hope of the Geneng Village Government is that Micro, Small and Medium Enterprises in Geneng Village can continue to grow and develop even better in the future and increasingly open up employment opportunities for the surrounding community.
Pengaruh Profitabilitas, Leverage, Komite Audit, dan Ukuran Perusahaan terhadap Audit Report Lag: Studi Empiris pada Perusahaan Property & Real Estate yang Terdaftar di Bursa Efek Indonesia Tahun 2021–2023 Nawang Sholekhah; Indah Permata Dewi
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.v6i7.8916

Abstract

This study aims to examine the effect of profitability, leverage, audit committee, and firm size on audit report lag in property and real estate companies listed on the Indonesia Stock Exchange. A quantitative approach with purposive sampling was applied, resulting in a sample of 71 companies over the 2021–2023 period, totaling 120 observations. Data analysis was conducted using multiple linear regression with SPSS software. The results indicate that profitability and leverage have a significant negative effect on audit report lag, suggesting that companies with higher profitability and lower leverage tend to complete their audit processes more promptly. In contrast, the audit committee and firm size do not show a significant effect on audit report lag. These findings suggest that financial performance factors play a more dominant role in determining the timeliness of audit reporting than corporate governance mechanisms and firm size. This study contributes to the literature on financial reporting and corporate governance and offers practical implications for managers and auditors in improving the efficiency of audit report completion.
Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan, dan Capital Intensity Terhadap Tax Avoidance Erika Agustina Nur Anisa; Nursiam
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.v6i7.8922

Abstract

This study aims to examine the effect of profitability, leverage, company size, and capital intensity on tax avoidance. This study uses a quantitative method. The type of data in this study is secondary data. The population in this study is property and real estate companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2021 period. The sample used was 157 data with a purposive sampling technique. The analysis technique used in this study is multiple linear regression analysis, classical assumption testing and hypothesis testing. The results of this study indicate that profitability, leverage and company size do not affect tax avoidance. Meanwhile, capital intensity affects tax avoidance.
Implementasi Bagi Hasil pada Usaha BUM Desa Perspektif Fatwa DSN NO. 115/DSN-MUI/IX/2017: Studi Kasus Di Desa Papaso Kecamatan Sosa Timur Kabupaten Padang Lawas Suganti Hasibuan; Ardiansyah
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.v6i7.8945

Abstract

                This study aims to determine the implementation of profit sharing in BUM Desa businesses from the perspective of DSN fatwa No.115/DSN-MUI/IX/2017 (case study in Papaso village, East Sosa sub-district, Padang Lawas Regency). The background is the form of cooperation carried out at BUM Desa Maju Mandiri in Papaso Village, where this cooperation involves more than two parties. BUM Desa in Papaso Village was established in 2022 with 3 (three) members. As for the implementation of BUM Desa activities in Papaso Village, there are problems in profit sharing or mudharabah between the capital provider and the manager, namely in this collaboration the capital provider should provide capital for the manager but the capital provider does not provide any capital at all. The capital provider is a third party from the community as an investor with an agreement at the beginning of profit sharing 50% for investors, 30% for managers and 20% for the village government. Based on the results of the study, the practice of profit sharing in Papaso Village, East Sosa District, Padang Lawas Regency is not in accordance with the DSN-MUI fatwa NO. 115/2017. 115/2017. To resolve this problem if you want to change the ratio by one of the parties, you must go through consensus deliberation to get an agreement. However, if one of the parties does not fulfill its obligations or there is a dispute between the parties, then the settlement is carried out through dispute resolution based on sharia with applicable laws and regulations after no agreement is reached through deliberation.
Analisis Pengaruh Uang Elektronik, Inflasi, dan Suku Bunga terhadap Jumlah Uang Beredar di Indonesia Cindy Sucitra Sitanggang; P. Eko Prasetyo
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.v6i7.8955

Abstract

The money supply becomes a concern if not properly controlled, as an imbalance may lead to inflationary pressure, price instability, and disruption of overall economic performance. Controlling the money supply is therefore essential for maintaining macroeconomic stability. In monetary policy, electronic money affects the level of money circulating in the economy. In addition, inflation and interest rates are also key factors that can affect the money supply. Thus, the objective of this study is to analyze the influence of electronic money, inflation, and interest rates on the money supply in Indonesia during the period from the first quarter of 2016 to the fourth quarter of 2023. Using secondary data and multiple linear regression analysis. The findings show that electronic money and inflation have a significant positive impact on the money supply, while interest rates have a significant negative effect. Overall, electronic money, inflation, and interest rates collectively have a significant influence on the money supply.

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