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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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Pengaruh Leverage, Profitabilitas dan Good Corporate Governance Terhadap Tax Avoidance: Studi Empiris pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Fadhilah Nurul Hanifah; Maya Aresteria
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.v6i8.8129

Abstract

The Indonesian government requires large revenues to finance development, with taxes as the main source. Although tax revenues are increasing, there are still challenges in maximizing revenues from the mining sector. Factors such as leverage, profitability, and corporate governance can affect tax avoidance practices. This study aims to examine whether leverage, profitability and good corporate governance affect tax avoidance in these companies. The population used in this study were mining companies in the energy sector listed on the Indonesia Stock Exchange (IDX). The sample was selected through purposive sampling technique, namely selective sampling based on certain objectives or characteristics of the population with a consideration. The data used in this study were obtained through the documentation method. This research is a type of descriptive quantitative research. Data analysis is in the form of multiple linear regression. In this study, variable processing was carried out using the Statistical Product and Service Solution (SPSS) software program. The results of the study indicate that leverage has a significant effect on tax avoidance. Profitability has no significant effect on tax avoidance. The independent board of commissioners has no effect on tax avoidance. Institutional ownership has no effect on tax avoidance. The audit committee has a significant effect on tax avoidance.
Determinasi Kesempatan Kerja di Kabupaten Lombok Barat Tahun 2009-2023 Deny Satriawan; Muhammad Irwan; Luluk Fadliyanti
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.v6i8.8130

Abstract

Employment opportunities are a crucial indicator in assessing the stability and economic growth of a region. This study aims to analyze the influence of Gross Regional Domestic Product (GRDP), investment, regional minimum wage, and regional government capital expenditure on employment opportunities in West Lombok Regency during the period 2009–2023. A quantitative approach with a correlational design was employed to examine the relationships among variables using secondary data sourced from the Central Statistics Agency (BPS) and relevant institutions. The results indicate that GRDP and investment have a positive and significant effect on the increase in employment opportunities. The growth of GRDP reflects higher production capacity, while investment, both in the form of Domestic Investment (PMDN) and Foreign Investment (PMA), acts as a catalyst for the creation of new jobs. The increase in the minimum wage has a limited impact, suggesting the need to balance labor interests with business capabilities. Meanwhile, regional government capital expenditure allocated for infrastructure and public facilities has been proven to support both direct and indirect job creation. These findings underscore the importance of synergy between fiscal policy, investment, and strengthening the real economic sector in expanding inclusive employment access. This study is expected to serve as a reference for the formulation of regional economic development policies oriented towards enhancing community welfare through the provision of sustainable employment opportunities.
Kesiapan Kerja Melalui Efikasi Diri, Motivasi Kerja, Soft skill, dan Praktik Industri pada Mahasiswa Vokasi Agus Ardiyanto; Ida Aryati Diyah; Supawi Pawenang
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.v6i8.8131

Abstract

Competition for jobs is getting higher because the number of job seekers is greater than the availability of job opportunities, resulting in increased unemployment. Tight competition in the world of work requires the work readiness of graduates from vocational colleges, to have expertise and skills in their fields and be ready to work. This study aims to analyse the effect of self-efficacy, work motivation, soft skills and industrial practice on work readiness in AK-Tekstil Solo vocational students. This study uses a quantitative descriptive approach. The sampling technique was saturated sampling with a sample of 97 students of class 2023 AK-Tekstil Solo. The data analysis technique uses statistical analysis, namely multiple linear regression tests, T tests, F tests, and coefficients of determination. The results showed that self-efficacy, soft skill work motivation, industrial practice had a positive and significant effect on student work readiness. Self-efficacy, work motivation, soft skills, and industrial practice have a significant and simultaneous effect of 93.4% on the work readiness of AK-Tekstil Solo vocational students. Thus increasing self-efficacy, work motivation, soft skills, and industrial practice will increase the work readiness of AK-Tekstil Solo vocational students.
The Role of Fintech in Increasing Investment Decisions on the Sharia Capital Market Syahidna Arinia; Yaser Taufik Syamlan
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.v6i8.8169

Abstract

The digital transformation via FinTech has altered the global investment landscape, particularly the Sharia capital market. This technology provides quick access, low pricing, and inventive goods, opening up new potential for investors. However, extensive research on the impact of FinTech in improving investment decisions in the Sharia capital market from the standpoint of individual investors remains scarce. The purpose of this study is to examine the impact of age, income, environmental variables, and understanding of Sharia investment products on investing decisions made using FinTech applications. A quantitative study was conducted, including data collected from individual investors in Jabodetabek. The research was carried out utilizing Structural Equation Modeling (SEM). The findings are likely to give a thorough knowledge for FinTech developers, investors, and regulators looking to optimize the role of technology in the establishment of an inclusive Sharia finance market.
Dampak Konsumsi Energi Terbarukan Terhadap Ketimpangan Pendapatan di Negara-Negara OIC (Organisation of Islamic Cooperation) Ja’far Ismail; Ries 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.v6i8.8194

Abstract

This study aims to investigate whether renewable energy consumption has an impact on income inequality in OIC countries. This study also wants to prove whether the Kuznets curve hypothesis applies in OIC countries. This analysis uses annual data from 1999 to 2020 in 20 OIC member countries and the PMG ARDL method in analyzing data with the help of Eviews 13. The results of the study show that in the long run, renewable energy consumption has a significant positive relationship with income inequality. This finding is different from previous studies which stated that renewable energy consumption has a negative relationship with income inequality. Because the results show a positive relationship between GDP growth and income inequality and a negative relationship between squared GDP growth and income inequality, it is proven that the Kuznets curve applies in OIC countries. This study also uses control variables, namely carbon emissions and zakat levels. Carbon emissions have a significant positive relationship with income inequality. The zakat level also has a positive relationship with income inequality with a significance level of 1%.
Analisis Pengaruh Indeks Zakat Nasional (IZN) terhadap Pengumpulan Zakat per Kapita di Indonesia Zakirullah; Nashr Akbar
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.v6i8.8227

Abstract

This study aims to analyze the impact of the National Zakat Index (IZN) and the Provincial Minimum Wage (UMP) on zakat collection per capita in Indonesia. Using panel data from 32 provinces in Indonesia for the period 2020 to 2023, this study applies panel data regression with the Fixed Effect Model (FEM) approach. The analysis results show that both variables, namely IZN and UMP, have a positive and significant effect on zakat collection per capita. An increase in IZN, which reflects the quality of zakat governance, can enhance public trust, thereby increasing the amount of zakat collected. Similarly, an increase in UMP, which reflects the improvement in the economic welfare of the community, also contributes to the increase in zakat per capita. The findings of this study provide important implications for the National Zakat Agency (BAZNAS) and other zakat management organizations to continuously improve the quality of zakat management and encourage policies that can improve the welfare of the community through an increase in UMP.
Influencer Marketing dan Content Marketing Sebagai Antecedent Purchase Intention Produk The Originote : Studi Pada Konsumen Marketplace Dita Viviana; Kristina Anindita Hayuningtias
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.v6i8.8238

Abstract

This research will examine how influencer marketing and content marketing as antecedents of purchase intention for The Originote products using quantitative data where the results of this research will be in the form of numbers processed using IBM SPSS 22 software. The population used is consumers who know The Originote products and have the intention of buying The Originote products in the Marketplace. The sampling technique applies the non-probability sampling method through a purposive sampling approach, namely the selection of respondents based on certain criteria or characteristics that have been previously determined. Data collection using a questionnaire with a five-level Likert measurement scale (1 to 5). From this process, data was obtained as many as 170 respondents. Furthermore, the data collected was tested with the linear regression method. The findings show that influencer marketing has a positive and significant influence on purchase intention. Furthermore, content marketing has a positive and significant influence on purchase intention. This shows that the more famous and the more followers the influencer has, the more consumers will believe in what he is promoting. Meanwhile, the more relevant, informative and interesting the content created, the more it will foster consumer intention to buy.
The Roles of Baitul Maal wat Tamwil in Promoting the Diffusion of Sustainable Financing Innovation: A Narrative Review of the Sharia Business Model Anom Garbo
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.v6i8.8270

Abstract

This study aims to examine the strategic role of Baitul Maal wat Tamwil (BMT) in the proliferation of sustainable financing innovation in the Islamic microfinance system. Drawing on Islamic ethical norms and local financial organizations, BMTs are strategically positioned to expand inclusive financing products that are responsive to Sharia aims. The goal of this study is to understand how these structures incorporate innovation into their business models with regard to their social and spiritual aims. Adopting a narrative literature review methodology, this study integrates academic publications from Google Scholar and Scopus with the key terms Islamic microfinance, innovation diffusion, and sustainable financing. Based on interdisciplinary approaches, the analysis determines how BMTs promote the adoption and spread of innovation. The findings suggest that BMTs instigate innovation through different channels, including the combination of social and commercial funding, the use of digital platforms, product diversification, stakeholder engagement, and efforts in financial education. These are also intermediaries of morality that mediate between religious duty and adaptive innovation. They support marginalized groups, especially women and microentrepreneurs, by promoting institutional resilience through risk sharing and value-based governance. This study contends that BMTs are of great importance in the reform of Islamic microfinance because they compensate for social and economic gaps as a means to find sustainable and ethical balanced innovations. Implications: This study provides a comprehensive conceptual framework that connects innovation theory and Islamic financial practices, along with empirical insights to direct further research.
Pengaruh Likuiditas, Solvabilitas dan Profitabilitas Terhadap Financial Distress pada Bank Perkreditan Rakyat (BPR) Marin Putri Muzdalifah; Lilis Setyowati
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.v6i8.8315

Abstract

This study aims to analyze the effect of liquidity, solvency, and profitability on financial distress in BPR banking sector companies registered with the Financial Services Authority for the period 2020-2023. The data used in this study are secondary data in the form of annual financial reports. The sampling technique used in this study is the purposive sampling method with the number of banking sector companies used as samples being 255 BPR banks, but those that meet the criteria are 102 BPR banks. The analysis method used in this study is multiple linear regression analysis using the SPSS 26 program application. The results of this study indicate that liquidity does not affect financial distress, while solvency and profitability do affect financial distress.
The Role of Organizational Commitment in Moderating the Influence of Organizational Culture on Employee Performance Erla Dafiana; Sutianingsih
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.v6i8.8320

Abstract

Human resources are one of the most important assets that have a direct impact on an organization. There are several things that can affect an organization in achieving high-quality employee performance. Both the company's culture and its employees' dedication to the company fall under this category. Through the moderating effect of organisational commitment, this study seeks to elucidate how organisational culture affects employee performance. The 837 people who work at Pandang Arang Hospital in Boyolali Regency were the subjects of this study. In order to ensure conformity, the computation results could be rounded using the Slovin algorithm, and a relaxation percentage of 5% was employed to select the sample. It has been determined that 275 employees will make up the sample set. The study's findings indicate that 1) organisational culture positively impacts employee performance and 2) organisational commitment enhances the correlation between OCP and performance.

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