Garuda - Garba Rujukan Digital

Media Sosial, Orientasi Pasar, dan Nilai Pelanggan sebagai Determinan Kinerja Pemasaran UMKM di Wilayah Tutur, Pasuruan Alaika Asrori Almagrobi; Nuraeni Nuraeni; Miftahul 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.v6i7.9043

This study aims to analyze the effect of social media utilization, market orientation, and customer value on marketing performance among Micro, Small, and Medium Enterprises (MSMEs) in Tutur District, Pasuruan Regency. A quantitative approach was applied through a survey of 30 MSME actors who utilize social media platforms such as Instagram and Facebook. Multiple linear regression analysis was employed. The results indicate that all three independent variables have a positive and significant influence, both partially and simultaneously, on marketing performance. This research contributes theoretically to the digital marketing literature and provides practical implications for MSMEs in optimizing their social media strategies.

Penerapan Bisnis Blue Ocean Strategy Sebagai Inovasi Model Bisnis Dalam Meningkatkan Keunggulan Kompetitif Agrapana Fram Tian Hardiansyah; Nuraeni; M. Sulhan
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.v6i7.9048

The agribusiness industry of Indonesia is undergoing a period of substantial growth, characterized by intense competition among producers. This environment has compelled entities such as Agrapana Farm to devise innovative strategies in order to maintain their competitive advantage. Despite the modest level of national milk consumption, demand for dairy products is increasing at a rate that exceeds production, thereby creating opportunities in the market for processed products such as goat milk. Agrapana Farm, established in 2018 in Pandaan, continues to operate using manual methods and encounters challenges in competing in the market. The objective of this research is to analyze Agrapana's innovation strategy using descriptive qualitative methods, through a literature study, observation, and interviews. The collected data underwent a rigorous analysis that entailed the utilization of both SWOT identification and pair-wise comparison weighting techniques. This was followed by the delineation of the organization's strategic position through the application of the Internal-External (IE) matrix. The results indicate that Agrapana is positioned in quadrant V, which suggests the implementation of a strategy focused on the maintenance and enhancement of existing products. In order to successfully navigate the challenges posed by red ocean competition, a blue ocean strategy has been proposed. This strategy involves the innovation of juice fruit skin milk, a product that offers distinct health benefits and added value. This innovation is believed to have the potential to expand the market niche and differentiate Agrapana from competitors.

Faktor Dana Pihak Ketiga, Tingkat Suku Bunga Kredit, dan Kredit Bermasalah dalam Menentukan Profitabilitas Bank di Bursa Efek Indonesia Vianisa Cornelia Sukoco; 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.v6i7.9110

This study aims to analyze and test the effect of third-party funds, credit interest rates, and non-performing loans on the profitability of banks listed on the Indonesia Stock Exchange for the period 2021–2023. The approach used is quantitative with hypothesis testing through multiple linear regression analysis. The population in this study were all banking sector companies on the Indonesia Stock Exchange for the period 2021–2023. The independent variables of this study are Third Party Funds, Credit Interest Rates, Non-Performing Loans, while the dependent variable is Profitability. This study uses a purposive sampling method in sampling. A total of 96 companies have met the criteria as observation units. The data used are secondary data obtained through annual financial report documentation. The results of the study indicate that third-party funds, credit interest rates, and non-performing loans have a significant effect on bank profitability, with all hypotheses accepted based on a significance value <0.05. These findings indicate that these three variables have an important role in determining the level of bank profitability.

Pengaruh Keterampilan Teknis Terhadap Produktivitas Karyawan PT Sumber Bara Abadi Melalui Lingkungan Kerja Sebagai Variabel Mediator Reny Ramahdani; Vera Anitra; Achmad Efendi
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.v6i7.8546

Employee productivity is a crucial element in determining the operational success of a company, which is influenced by internal factors such as technical skills and working conditions. The purpose of this study is to analyze the extent to which technical skills contribute to increasing employee productivity at PT Sumber Bara Abadi, considering the role of the work environment as a mediating variable. The research approach is quantitative, using the Structural Equation Modeling (SEM) method with the Partial Least Squares (PLS) technique. The population in this study includes all 70 permanent employees of the company, where the entire population was used as the sample through saturated sampling due to its limited size. Data collection was conducted using a questionnaire designed to assess aspects of technical skills, work environment, and employee productivity levels. The analysis results indicate that technical skills have a positive and significant influence on productivity, and technical skills also have a positive and significant influence on the work environment. Additionally, the work environment is also proven to have a positive and significant influence on employee productivity. Other findings confirm that technical skills influence employee productivity through the work environment. Based on these results, it is recommended that companies develop technical skills training programs integrated with strategies for creating a conducive work environment to promote optimal and sustainable productivity.

Pengaruh Keterampilan Teknis Terhadap Produktivitas Karyawan PT Sumber Bara Abadi Melalui Lingkungan Kerja Sebagai Variabel Mediator Reny Ramahdani; Vera Anitra; Achmad Efendi
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.v6i7.8546

Employee productivity is a crucial element in determining the operational success of a company, which is influenced by internal factors such as technical skills and working conditions. The purpose of this study is to analyze the extent to which technical skills contribute to increasing employee productivity at PT Sumber Bara Abadi, considering the role of the work environment as a mediating variable. The research approach is quantitative, using the Structural Equation Modeling (SEM) method with the Partial Least Squares (PLS) technique. The population in this study includes all 70 permanent employees of the company, where the entire population was used as the sample through saturated sampling due to its limited size. Data collection was conducted using a questionnaire designed to assess aspects of technical skills, work environment, and employee productivity levels. The analysis results indicate that technical skills have a positive and significant influence on productivity, and technical skills also have a positive and significant influence on the work environment. Additionally, the work environment is also proven to have a positive and significant influence on employee productivity. Other findings confirm that technical skills influence employee productivity through the work environment. Based on these results, it is recommended that companies develop technical skills training programs integrated with strategies for creating a conducive work environment to promote optimal and sustainable productivity.

Inklusi Keuangan Syari’ah di Malaysia: Peran Tadika Al-Fikh Orchard, Malaysia dalam Edukasi Keuangan Dini Tri Novita Syahfitri; Alfi Amalia
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.v6i7.9128

The low level of knowledge and adequate ability of society in managing finances, which will give rise to problems such as debt, inflation and economic instability, is mainly caused by a lack of effective education. Even though sharia financial inclusion is important to increase public awareness and participation in the sharia financial system, sharia financial education is still not widely implemented in Malaysian schools, due to limited resources, teacher capabilities and community awareness. Low levels of public understanding also have an impact on weak self-control abilities and the potential for high levels of debt. This research aims to describe the role of Tadika Al-Fikh Orchard, Malaysia in early sharia financial education. The main focus is to find effective strategies to provide sharia-based financial education to young children and increase sharia financial inclusion in Malaysia. This research uses a qualitative descriptive method, the research subjects are teachers and children in Tadika Al-Fikh Orchard, Malaysia. The method used in collecting data was through in-depth interviews, direct observation and documentation. The data collected shows that the sharia financial education program with a fun and creative approach applied is very effective in describing the level of sharia financial inclusion for young children.

Inklusi Keuangan Syari’ah di Malaysia: Peran Tadika Al-Fikh Orchard, Malaysia dalam Edukasi Keuangan Dini Tri Novita Syahfitri; Alfi Amalia
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.v6i7.9128

The low level of knowledge and adequate ability of society in managing finances, which will give rise to problems such as debt, inflation and economic instability, is mainly caused by a lack of effective education. Even though sharia financial inclusion is important to increase public awareness and participation in the sharia financial system, sharia financial education is still not widely implemented in Malaysian schools, due to limited resources, teacher capabilities and community awareness. Low levels of public understanding also have an impact on weak self-control abilities and the potential for high levels of debt. This research aims to describe the role of Tadika Al-Fikh Orchard, Malaysia in early sharia financial education. The main focus is to find effective strategies to provide sharia-based financial education to young children and increase sharia financial inclusion in Malaysia. This research uses a qualitative descriptive method, the research subjects are teachers and children in Tadika Al-Fikh Orchard, Malaysia. Data collection was carried out through in-depth interviews, direct observation and documentation. The results of the research show that the sharia financial education program with a fun and creative approach applied is very effective in describing the level of sharia financial inclusion for young children.

Analisis Fraud Triangle untuk Mendeteksi Financial Statement Fraud: Studi Empiris pada Perusahaan Properties & Real Estate yang terdaftar di Bursa Efek Indonesia Periode 2021-2023 Nafisa Athiyya Ramadhani; Lintang Kurniawati
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.v6i7.9192

This study aims to obtain empirical evidence on the influence of the Fraud Triangle in detecting Financial Statement Fraud. Seven independent variables were used in this study. These seven variables are derived from three elements of fraud triangle: Financial Stability, External Pressure, Personal Financial Need, Financial Target (from the pressure), Nature of Industry, Ineffective Monitoring (from the opportunity), and Auditor Changes (from the rationalization). Meanwhile, the dependent variable, Financial Statement Fraud, was obtained using the Beneish M-Score. The population of this study was property and real estate companies listed on the Indonesia Stock Exchange (IDX) for the 2021-2023 period. Sampling was conducted using purposive sampling, resulting in 27 companies with three years of observation. This resulted in a total of 81 samples. This research hypotheses were then tested by using binary logistic regression analysis with SPSS 27 software. The result of this study indicate that External Pressure and Auditor Changes influence Financial Statement Fraud. Meanwhile, Financial Stability, Personal Financial Need, Financial target, Nature of Industry, and Ineffective Monitoring did not affect Financial Statement Fraud.

Analisis Fraud Triangle untuk Mendeteksi Financial Statement Fraud: Studi Empiris pada Perusahaan Properties & Real Estate yang terdaftar di Bursa Efek Indonesia Periode 2021-2023 Nafisa Athiyya Ramadhani; Kurniawati, Lintang
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.v6i7.9192

This study aims to obtain empirical evidence on the influence of the Fraud Triangle in detecting Financial Statement Fraud. Seven independent variables were used in this study. These seven variables are derived from three elements of fraud triangle: Financial Stability, External Pressure, Personal Financial Need, Financial Target (from the pressure), Nature of Industry, Ineffective Monitoring (from the opportunity), and Auditor Changes (from the rationalization). Meanwhile, the dependent variable, Financial Statement Fraud, was obtained using the Beneish M-Score. The population of this study was property and real estate companies listed on the Indonesia Stock Exchange (IDX) for the 2021-2023 period. Sampling was conducted using purposive sampling, resulting in 27 companies with three years of observation. This resulted in a total of 81 samples. This research hypotheses were then tested by using binary logistic regression analysis with SPSS 27 software. The result of this study indicate that External Pressure and Auditor Changes influence Financial Statement Fraud. Meanwhile, Financial Stability, Personal Financial Need, Financial target, Nature of Industry, and Ineffective Monitoring did not affect Financial Statement Fraud.

Peran Informasi Akuntansi dan Pengendalian Internal dalam Keberlanjutan UMKM Kabupaten Kubu Raya Ali Afif; Jaurino Jaurino; Rina Mayasafitri
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.v6i7.9195

Digital transformation through accounting information systems plays an important role in driving the sustainability of MSMEs. By allowing MSMEs to streamline their operations. In addition, it is time for internal control to be considered important for MSME-scale businesses. The development of MSMEs requires stakeholders to understand their finances and be able to manage them efficiently and effectively. Efficient and effective financial management aims to ensure business continuity. The objective of this study is to produce and present in-depth information on how accounting information systems and internal controls work. The method used in this research is the quantitative method. Primary data collection was conducted by distributing questionnaires to MSME actors, which were then analyzed using SmartPLS to describe the relationships within the research model. The research results indicate that accounting information and internal control have an impact on the Sustainability.

Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

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

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

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

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

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