Garuda - Garba Rujukan Digital

Pengaruh Dewan Direksi, Komite Audit, Coprorate Social Responsibility dan Komisaris Independen Sebagai Variabel Moderasi Terhadap Kinerja Keuangan Perusahaan Ilham Mukti Prayoga; Andy Dwi Bayu Bawono
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.v6i7.9283

This study aims to obtain empirical evidence regarding the influence of the board of directors, audit committee, and corporate social responsibility on company financial performance, and to examine whether independent commissioners can moderate these relationships. The object of this research is companies listed in the Jakarta Islamic Index 30 (JII 30) during the 2013–2021 period. The sampling technique used was purposive sampling with a total of 62 company data samples. The data analysis method used multiple linear regression and moderation regression analysis. The results show that the board of directors has a significant influence on financial performance, while the audit committee and corporate social responsibility do not. Independent commissioners are proven to moderate the influence of the board of directors and audit committee on financial performance but are not able to moderate the effect of corporate social responsibility on financial performance.

Pengaruh Dewan Direksi, Komite Audit, Coprorate Social Responsibility dan Komisaris Independen Sebagai Variabel Moderasi Terhadap Kinerja Keuangan Perusahaan Ilham Mukti Prayoga; Andy Dwi Bayu Bawono
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

This study aims to obtain empirical evidence regarding the influence of the board of directors, audit committee, and corporate social responsibility on company financial performance, and to examine whether independent commissioners can moderate these relationships. The object of this research is companies listed in the Jakarta Islamic Index 30 (JII 30) during the 2013–2021 period. The sampling technique used was purposive sampling with a total of 62 company data samples. The data analysis method used multiple linear regression and moderation regression analysis. The results show that the board of directors has a significant influence on financial performance, while the audit committee and corporate social responsibility do not. Independent commissioners are proven to moderate the influence of the board of directors and audit committee on financial performance but are not able to moderate the effect of corporate social responsibility on financial performance.

Pengaruh Pengetahuan Pajak, Sistem Administrasi Perpajakan dan Tax Amnesty terhadap Kepatuhan Wajib Pajak: Studi Kasus pada Kantor Pajak Pratama Kota Pekalongan Tahun 2024 Muhammad Helmi; 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.v6i7.9391

Taxpayer compliance is essential for increasing state revenue from taxation. This study aims to analyze the influence of Tax Knowledge, Tax Administration System, and Tax Amnesty on Individual Taxpayer Compliance. A quantitative approach was applied using a survey of 111 registered taxpayers. A validated and reliable questionnaire was used, and data were analyzed using multiple linear regression and classical assumption tests. The results show that Tax Knowledge and the Tax Administration System significantly affect Taxpayer Compliance. Improved understanding and efficient tax systems encourage higher compliance. However, Tax Amnesty has no significant effect, indicating its limited impact on long-term compliance. The study recommends strengthening tax education, developing user-friendly digital systems, and evaluating amnesty policy effectiveness.

Pengaruh Pengetahuan Pajak, Sistem Administrasi Perpajakan dan Tax Amnesty terhadap Kepatuhan Wajib Pajak: Studi Kasus pada Kantor Pajak Pratama Kota Pekalongan Tahun 2024 Muhammad Helmi; 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

Taxpayer compliance is essential for increasing state revenue from taxation. This study aims to analyze the influence of Tax Knowledge, Tax Administration System, and Tax Amnesty on Individual Taxpayer Compliance. A quantitative approach was applied using a survey of 111 registered taxpayers. A validated and reliable questionnaire was used, and data were analyzed using multiple linear regression and classical assumption tests. The results show that Tax Knowledge and the Tax Administration System significantly affect Taxpayer Compliance. Improved understanding and efficient tax systems encourage higher compliance. However, Tax Amnesty has no significant effect, indicating its limited impact on long-term compliance. The study recommends strengthening tax education, developing user-friendly digital systems, and evaluating amnesty policy effectiveness.

Dedolarisasi di Indonesia: Tantangan dan Peluang Penguatan Ekonomi Syariah Muh. Ridla Syafiun Makhsush; Ulyan Nasri; Muhammad Salahuddin
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 8 (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.v6i8.6557

This study examines the issue of dedollarization in Indonesia, focusing on the challenges and opportunities for strengthening the Islamic economy. Dedollarization, defined as reducing dependency on the US dollar in economic and financial transactions, is a crucial strategy for enhancing national economic independence. In the context of the Islamic economy, dedollarization presents opportunities to reinforce a financial system based on Islamic values, which emphasize justice, transparency, and sustainability. This research employs a qualitative approach using literature review and policy analysis methods. The findings indicate that the main challenges of dedollarization in Indonesia include dependence on dollar-based international trade, domestic currency stability, and the limited financial infrastructure to support this transition. However, significant opportunities are also evident, such as the vast potential of the Islamic economy market, supportive government regulations, and increasing public awareness of the importance of an economic system rooted in Islamic principles. The implications of dedollarization for the Islamic economy include enhancing the competitiveness of Islamic financial institutions, expanding the use of local currency in international transactions, and strengthening the halal ecosystem in Indonesia. This study recommends strengthening government policies, fostering collaboration among Islamic financial institutions, and educating the public to support a gradual and integrated dedollarization process.

Pengaruh Social Media Marketing, Influencer Marketing, dan Kualitas Produk Terhadap Keputusan Pembelian Skincare Avoskin di Kota Bogor: Studi Media Tik-Tok pada Gen Z Kota Bogor Lestari Indah Permai; Elang Ilik Martawijaya
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 8 (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.v6i8.7811

This study aims to analyze the influence of social media marketing, influencer marketing, and product quality on the purchasing decisions of Avoskin skincare products among Generation Z in Bogor City. Employing a quantitative approach and Partial Least Square-Structural Equation Modeling (PLS-SEM) with 100 respondents, the findings reveal that influencer marketing and product quality significantly and positively affect purchasing decisions, while social media marketing has no significant impact. These results suggest that despite the popularity of social media, trust in influencers and perceptions of product quality play a more critical role in shaping consumer decisions. The study offers practical implications for beauty industry players to prioritize collaborations with influencers and the enhancement of product quality in their marketing strategies.

Pengaruh Kemudahan Penggunaan, Kepercayaan Konsumen dan Ulasan Terhadap Minat Beli Ulang Platform Shopee: Studi Kasus pada Gen Z di Jabodetabek Rindu Islamia; Afif Zaerofi
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 8 (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.v6i8.7847

This study aims to determine the influence of ease of use, consumer confidence, and reviews on repurchase interest on the Shopee platform among Generation Z in the Jabodetabek area. Titled "The Influence of Ease of Use, Consumer Confidence, and Reviews on Repurchase Interest on the Shopee Platform: A Case Study on Gen Z in Jabodetabek," this research employs a causal quantitative approach using the SEM-PLS analysis technique. The sampling method used is purposive sampling, with data collected through an online questionnaire distributed via Google Forms to 150 active Shopee users from Gen Z. The findings of this study are expected to provide insights into the factors influencing repurchase decisions in e-commerce, particularly among young consumers.

Analisis Fatwa DSN MUI No 108 Tahun 2016 Tentang Pariwisata Halal Perspektif Mashlahah Mursalah Desi Wulandari
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 8 (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.v6i8.7890

The main sources of Islamic law are the Al-Qur'an and As-Sunnah to determine issues that arise in people's lives. However, as time goes by, new legal issues arise which sometimes cannot be resolved with the main sources of law, so it is necessary to develop new methodologies to deal with these problems, but not to neglect the objectives of these main sources, some of the fuqaha agree to offer the mashlahah mursalah method. as an effort to resolve contemporary legal issues that arise at the time recently. In DSN-MUI No. 108 of 2016 concerning halal tourism can be understood that this fatwa includes Al-Maslahah al-'Ammah, namely the general benefit that concerns the interests of many people. The general good does not mean for the benefit of everyone, but it can take the form of the interests of the majority of the people or most of the people. And from the other side it includes maslahah dharuriyat because it is guarded from two sides: first, its realization and embodiment, and secondly, maintaining its sustainability. In this case, tourists in doing tours will comply with sharia guidelines. Keywords: DSN MUI Fatwa No.108 of 2016, Halal Tourism, Mashlahah Mursalah

Penerapan Digital Marketing dalam Pemasaran Produk Sale Pisang Madu Lestari Pacitan Ditinjau dari Ekonomi Islam Diana Dwi Suryani; Catur Wahyono
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 8 (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.v6i8.7911

In today's era, the development of the business world is growing very rapidly. With the development of the business world, business actors must also develop their businesses by implementing digital marketing. Thus, this study aims to examine a comprehensive analysis of how application digital marketing practices are implemented in marketing sale pisang madu Lestari Pacitan which have been managed by the business owner himself. This study will also review the application of aspects of digital marketing through the lens of Islamic economics. This research employed a qualitative design with descriptive focus. This is undertaken by directly observing, interviewing and observing the product owner. Findings indicate that the marketing efforts implemented by Lestari Pacitan is to create content in the form of videos or photos that are uploaded to social media (WhatsApp, Instagram,Tiktok) and marketplaces (Shopee). Viewed from an Islamic economic perspective, digital marketing applied to the sale pisang product aligns with Islamic economic values, particularly the doctrines of justice, honesty, and transparency. The application of digital marketing to sale pisang madu produksi Lestari Pacitan has succeeded in significantly increasing marketing and sales and providing a positive economic and social impact on other business actors. The implementation of good branding and proper packaging also supports business continuity according to sharia principles. This study provides recommendations to strengthen digital marketing education based on Islamic values to increase competitiveness with sale pisang madu businesses in Pacitan.

Analisis Determinan Online Impulse Buying Generasi Milenial Muslim (Gen-M) pada Digital Marketplace di Indonesia Adita Dyah Asokawati; Achmad Firdaus; Indra
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 8 (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.v6i8.7928

Rapid revolution in technological developments has brought Indonesia to face changes in economic activities. As the big five internet user in the world Indonesia goverment stimulates the birth of digital marketplace for supporting economic growth, particulary in digital economy. As the result, impulse buying behavior (impulsive purchases) also changed as originally a direct purchase pattern. At the present time, it changes to impulsive buying behavior by online. The aim of this study is to find out how internal factors consist of religiosity and personal factors influence the behavior of Online Impulse Buying and how external factors consist of product marketing factor, stimulus factor, and controlling factor influence the behavior of online impulse buying millennials of muslims on Digital Marketplace in Indonesia. This study consist of three stages,the first, namely literature study on the behavior of Online Impulse Buying. The second, a field study was conducted by distributing questionnaires to 206 respondents. And the last analysis method used is Structural Equation Modeling (SEM) using Partial Least Square (PLS). The result of the study show that personal factor show a significant and positive influence on Online Impulse Buying. The religiosity factor does not have a direct influence on Online Impulse Buying but has influence through personal factors and the results have a significant and positive effect. The controlling factors have a positive effect but do not significantly indicate that the possibility of risk in shopping online. Product marketing factors have a significant but negative influence indicating that the marketing mix has no effect. As for the stimulus factor, it has a significant but negative influence indicating that comments and reviews from other consumers have no effect on the behavior of the Online Impulse Buying Millennials of Muslims. Keywords: Online Impulse Buying, Digital Marketplace, Muslim Millennial Generation (Gen-M).

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