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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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Law, Society and Tax Law Enforcement in a Sharia Context Fajrin Mubarokah Parhani; Dony Septriana Rosady; Titi Ratna Garnasih; Eka Juarsa; Siah Khosyi'ah
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.v6i8.8455

Abstract

The paper "Law, Society, and Tax Law Enforcement in a Sharia Context" comprehensively explores the intersection between Islamic legal principles, the social structure of society, and tax law enforcement practices. The research focuses on how Islamic law views and regulates tax collection, highlighting the balance between the fiscal needs of the state and moral obligations towards society. With a multidisciplinary approach, this paper examines the impact of tax regulations on social and economic life, as well as how sharia principles can be applied to create a fair and efficient taxation system. The study provides insights into how tax law enforcement is regulated in Islamic sharia, as well as the challenges and opportunities that arise in its implementation in contemporary society.
Analisis Optimalisasi Pemanfaatan Aset Tetap dalam Meningkatkan Pendapatan pada UIN Imam Bonjol Padang Yena Repwita; Suhairi
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.v6i8.8666

Abstract

This study aims to assess the optimization of fixed asset utilization in increasing revenue at UIN Imam Bonjol Padang, evaluate the implementation of five dimensions of accountability, and identify inhibiting factors and underutilized assets with economic potential. A qualitative case study approach was employed, supported by quantitative data from asset inventory results. Data were collected through in-depth interviews, observation, and documentation. The analysis refers to five dimensions of accountability: legal, performance/process, program, policy, and financial. The findings indicate that asset utilization remains suboptimal and the implementation of accountability is not yet fully effective. Key barriers include the absence of a strategic roadmap, limited human resources, weak information systems, and inflexible policy frameworks. These results highlight the need for improved asset governance based on accountability principles to enhance institutional efficiency, transparency, and financial sustainability.
Analisis Dampak Deflasi Terhadap Kesejahteraan Masyarakat Palembang dalam Tinjauan Ekonomi Islam Rolis; Maya Panorama
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.v6i8.8799

Abstract

The deflation phenomenon that occurred in Palembang City for four consecutive months from April to July 2023 had a significant impact on the local economy, such as weakened purchasing power, increased unemployment, and decreased income for business actors, especially MSMEs. This study aims to analyze the impact of deflation on the welfare of the people of Palembang from the perspective of Islamic economics, emphasizing the values of justice (‘adl), public interest (maslahah), and balance (tawazun). The research method used is descriptive qualitative through literature review and content analysis of various secondary sources, including data from the Central Statistics Agency (BPS), scientific journals, and Islamic economic perspectives. The results show that deflation not only affects the economy but also causes social inequality that contradicts Islamic principles. To address this, policies based on Islamic values are needed, such as optimizing the distribution of zakat and infaq, productive economic training programs, and monetary policies that support justice and welfare. Thus, the Islamic economic approach is considered capable of providing a more holistic solution in facing the challenges of deflation at the local level.
Analisis Determinan Faktor yang Mempengaruhi Tingkat Pengangguran Terdidik dengan Teknologi Sebagai Variabel Moderasi di Indonesia Sinta Ratna Sari; Annis Nurfitriana Nihayah
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.v6i8.9139

Abstract

Indonesia is a country that has a fluctuating number of unemployment and is dominated by education unemployment. This study was to conducted with the aim of analysing the determinants of factors on educated unemployment with technology as a moderating variable in Indonesia in the period 2015-2024. This study uses secondary data obtained from the Central Bureau of Statistics and analysed using panel data regression and Moderated Regression Analysis (MRA) with Eviews 12. The results show that economic growth, education and employment opportunities have a negative and significant effect on educated unemployment. Technology is able to moderate the relationship between economic growth, education and educated unemployment. Technology moderation strengthens the effect of economic growth and employment opportunities on educated unemployment, while technology moderation weakens the effect of education on educated unemployment.
Pengaruh Work Life Balance dan Lingkungan Kerja Terhadap Kepuasan Kerja Pegawai Pada Salah Satu UPT TPA Wilayah Sukabumi Mardiahtun Nisa; Mochamad Vrans Romi
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.v6i8.9231

Abstract

Job satisfaction is important in supporting productivity at UPT TPA Sukabumi. Employees who feel happy tend to be more motivated and loyal. Based on various studies, the main factor influencing job satisfaction is the harmonization between career demands and individual life (work-life balance). However, non ASN employees face obstacles such as uncertain job status, lack of facilities, uneven division of work time, and poor communication. This study analyzes how much effect work-life balance and workplace environment have on job satisfaction of non-ASN employees through a quantitative approach. Data analysis was conducted by analyzing multiple regression supported using SPSS. Data was obtained from 33 non-ASN employees by conducting observations, interviews, and distributing questionnaires, using a semantic differential scale. The results of the study indicate that both separately and simultaneously, work life balance and work environment have a positive and significant influence on job satisfaction of employees. That is, when the balance between personal life and work is achieved and the work environment conditions are supportive, the level of employee job satisfaction will also increase significantly.
Peran Mediasi Work Engagement pada Pengaruh Transformational Leadership dan Self Leadership Terhadap Job Performance Sari Mustikaningrum; Praptini Yulianti
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.v6i8.9290

Abstract

This study aims to analyze the influence of transformational leadership and self-leadership on employee performance, with work engagement as a mediating variable, among employees of PT Toyota Astra Financial Services. A quantitative approach was used through a survey method, involving 112 respondents selected by purposive sampling. Data were analyzed using Partial Least Square - Structural Equation Modeling (PLS-SEM) based on first-order dimensions. The results show that self-leadership has a significant direct effect on employee performance, while transformational leadership does not have a direct effect. However, both variables indirectly affect performance through the mediation of work engagement. These findings highlight that work engagement is a key element that bridges leadership and self-directed behavior with performance outcomes. The practical implication of this study emphasizes the importance of enhancing work engagement through the development of leadership styles and self-leadership competencies.
Perdagangan Daun Kratom di Marketplace Shopee Perspektif Fatwa DSN-MUI NO.146/DSN-MUI/XII/2021 Tentang Online Shop Berdasarkan Prinsip Syari’ah Tasya Putri Nabilla Ritonga; Muhammad Ramadhan
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.v6i8.9390

Abstract

The unclear legal position of kratom (Mitragyna Speciosa Kort) in Indonesia creates a grey area in law enforcement and regulation. Although BPOM has banned the use of kratom in traditional medicine and health supplements through Letter Number HK.044.42.09.16.1740 of 2016, and BNN has recommended kratom as a class I narcotic since 2019, regulatory contradictions arise when Permendag Number 20 and 21 of 2024 actually regulate the export trade of kratom. This phenomenon allows kratom trade to take place freely on e-commerce platforms such as Shopee, which has the potential to violate sharia principles in online trading. The study aims to analyze the practice of kratom trading and the monitoring system of the Shopee platform, as well as to analyze kratom trading in the Shopee marketplace from the perspective of DSN-MUI fatwa No. 146 / DSN-MUI / XII / 2021. The study uses a normative juridical method with a statute approach and a conceptual approach. Data is obtained through literature studies and then processed using deductive thinking logic. The results of the study show that in March 2025, at least 20 online stores were identified that were actively trading kratom on Shopee in various forms, from powder to capsules ranging from IDR 35,000 to IDR 100,000. The sellers used vague terms such as ("daun purik", "daun purli"), disguised product categories, and minimized information to avoid platform detection. Analysis based on DSN-MUI Fatwa No. 146 / DSN-MUI / XII / 2021 shows that the trade in kratom leaves is not fully in accordance with sharia principles because: the object of the transaction contains psychoactive compounds whose halal status is in doubt; legal status is in a gray zone without a BPOM distribution permit; sales practices that hide risks and side effects (tadlis and ghisysy); and the potential for dharar which is contrary to the principles of Islamic jurisprudence to prevent harm. This study concludes that there is a need for stricter supervision and stricter harmonization of regulations to ensure compliance with sharia provisions.
Pengaruh Jarak Psikologis Sosial dan Upaya Kognitif terhadap Niat Membeli Produk Fashion Uniqlo dengan Mediasi Nilai yang Dirasakan Rasheesa Reegia Aulia Putri; Soepatini
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.v6i7.9398

Abstract

This study aims to analyze the influence of social psychological distance and cognitive effort on the purchase intention of Uniqlo fashion products on Instagram, with perceived value as a mediating variable. A quantitative approach was employed, involving 132 respondents selected through purposive sampling. Data analysis was conducted using Partial Least Squares (PLS) with SmartPLS 3.0. The results show that social psychological distance and cognitive effort have a significant positive effect on perceived value and purchase intention. Perceived value also has a positive effect on purchase intention. However, perceived value does not significantly mediate the relationship between social psychological distance and cognitive effort and purchase intention. This study contributes to the digital marketing literature by identifying the role of psychological and cognitive perceptions in online fashion purchasing behavior.
Pengaruh Pengendalian Internal, Whistleblowing System, dan Kompetensi Pegawai Terhadap Pencegahan Fraud dengan Moralitas Individu Sebagai Variabel Moderasi Rici Marini; Muhsin; Helisa Noviarty
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.v6i8.9416

Abstract

                This study aims to analyze the effect of internal control, whistleblowing system, and employee competence on fraud prevention efforts, and evaluate the role of individual morality as a moderating variable. The background of this study is based on the high number of fraud cases in the public sector, which indicates that the supervisory system and individual ethics are not optimal. The research was conducted at the Financial and Development Supervisory Agency (BPKP) of West Kalimantan Province using an explanatory quantitative approach. Primary data was collected through distributing questionnaires to 36 purposively selected respondents. Data analysis was conducted by utilizing WarpPLS 8.0 software to test the direct relationship between variables as well as the moderating effect of individual morality. The results of the analysis show that internal control and whistleblowing system have a positive and significant effect on fraud prevention. In contrast, employee competence does not show a significant effect. In addition, individual morality is proven to strengthen the effect of internal control on fraud prevention, but does not strengthen the effect of the whistleblowing system or employee competence. These findings emphasize that the effectiveness of the supervisory system needs to be supported by individual moral integrity to optimally prevent fraud. This research is expected to make an empirical contribution in strengthening the supervisory system in the public sector and in shaping a clean organizational culture and integrity.
Pengaruh Brand Attachment Terhadap Customer Engagement dengan Brand Trust Sebagai Variabel Mediasi dalam Perspektif Manajemen Bisnis Syariah Indico Yudha Ardhana; Erike Anggraeni; Zathu Restie Utamie
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.v6i8.9427

Abstract

Brand attachment is a condition where consumers feel that the brand of a product represents and binds them in the sense that when the brand requires a constructive response, consumers will spontaneously provide and provide a positive response because of the experience they feel. This experience then makes consumers feel the need to be involved in developing the brand by being loyal to the brand and that loyalty makes trust in the brand maintained. The population in this study is the Way Kandis Community, Tanjung Senang District with the criteria that have been determined. The number of samples was 100 respondents. This research method is quantitative with online questionnaire data collection techniques through google form with the analysis method using a structural equation model approach with the SmartPLS 4 application. The results showed the results of Brand Attachment have a positive and significant effect on Customer Engagement, Brand Attachment has a positive and significant effect on Brand Trust, Brand Trust has a positive and significant effect on Customer Engagement, Brand Attachment has a positive and significant effect on Customer Engagement mediated by Brand Trust.

Page 132 of 164 | Total Record : 1633

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