cover
Article Per Year (5 Year)
All
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
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
 133   134   135   136   137 
Pengaruh Pendampingan, Pembiayaan, dan Manajemen Keuangan terhadap Kualitas Hidup Keluarga Prasejahtera Produktif Eka Dwi Pertiwi; Muhammad Hafiz
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 9 (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.v6i9.8142

Abstract

This study aims to analyze the influence of mentoring, financing, and financial management programs carried out by Islamic financial institutions, especially BTPN Syariah, on the quality of life of productive underprivileged families in Pematang Siantar City. This study uses a quantitative approach with an associative method. The data analysis technique used is multiple linear regression, with a sample of 92 respondents who are active customers of BTPN Syariah. Data collection was carried out through a questionnaire that had been tested for validity and reliability. The results of the study indicate that partially, financing and financial management have a significant effect on quality of life, while mentoring does not show a statistically significant effect, although the relationship is positive. However, simultaneously, the third variable has a significant effect on the quality of life of productive underprivileged families, with a contribution of 64.1% (Adjusted R² = 0.641). This study offers theoretical and practical contributions by integrating three elements of Islamic economic empowerment in one comprehensive conceptual framework. These findings reinforce the importance of a holistic sharia-based approach in efforts to improve the economic welfare of marginalized communities. The implications of this study encourage Islamic financial institutions to not only focus on the financing aspect, but also strengthen educational and social functions through mentoring and increasing financial literacy.
Pengaruh Motivasi dan Disiplin Kerja Terhadap Produktivitas Karyawan pada Industri Jamu PT. Payung Pusaka Mandiri Elsa Febiola; Nonni Yap; Yogi Yunanto
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 9 (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.v6i9.8161

Abstract

The purpose of this study is to analyze the effects of employee motivation and work discipline on employee productivity at PT. Payung Pusaka Mandiri, which operates in the jamu industry. This study employs a quantitative approach with an explanatory research design. The sample used is all 56 members of the workforce using the entire sampling method. The data is collected using a kuesioner and analyzed using a berganda line regression. The study's findings indicate that employee motivation has a positive and significant impact on their productivity in a parsial manner. Workplace discipline also has a positive and significant impact on employees' productivity in a parsial manner. Simultaneously, work discipline and motivation have a significant impact on employees' productivity. All of this highlights how important it is for businesses to consider motivational and disciplinary factors as a strategy to increase employee productivity.
Pengaruh Responsible Leadership terhadap Turnover Intention Melalui Ethical Climate dan Work Motivation Devi Agung Maharani; Jatmiko
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 9 (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.v6i9.8166

Abstract

Turnover intention has become a major problem for companies in Indonesia with an incidence rate of around 10-12% annually, which has an impact on the decline in the number of human resources and the increasing cost of recruiting and training new employees. Generation Z which dominates the current workforce, shows a high turnover rate due to dissatisfaction with salaries, incentives, benefits, career development opportunities, and an unconducive work environment. This study aims to examine the relationship between responsible leadership, ethical climate, work motivation, and turnover intention among generation Z employees, especially those aged 17 years and over. This study uses a quantitative method with data collection through questionnaires distributed to generation Z employees in various companies in Jakarta with a sampling technique using nonprobability sampling. Data analysis was carried out using the Structural Equation Model (SEM) method. The results of the study showed that responsible leadership has a positive relationship with ethical climate and work motivation. Ethical climate has a negative relationship with turnover intention as evidenced by the decrease in the turnover intention rate. Turnover intention has a negative relationship with responsible leadership and work motivation, thereby increasing employee commitment and loyalty to the company. Therefore, with the increase in responsible leadership and the formation of a good ethical climate, it can be an effective strategy to reduce turnover intention among generation Z employees. The purpose of this study is expected to provide an understanding for company management in formulating policies and strategies on responsible leadership and ethical climate to retain generation Z employees so as to increase work motivation and reduce turnover intention which can ultimately achieve human resource stability and better productivity.
Analisis Kecurangan Laporan Keuangan Dengan Model Beneish M-Score Pada Sektor Kesehatan Winingtias Darmatika; Yanuar Ramadhan; Davina Arzeta; Wirdatul Isnaeni; Selviana Syukriati; Tiffany Caprina
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 9 (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.v6i9.8199

Abstract

The study aims to detect indications of financial statement manipulation using the Beneish M-Score model. The research population is the health sector listed on the Indonesia Stock Exchange in the period 2021-2023 with a total of 35 companies. The research sample was taken using purposive sampling method and obtained 14 companies with financial reports for 3 years, so there were 42 data used. The results of this study indicate that the Beneish M-Score model is able to detect indications of financial statement manipulation. It is known that there are 10 companies that are indicated to have manipulated financial statements in the 2021-2023 period. The percentage frequency of companies indicated as non-manipulators is 66.67%, gray areas are 4.76%, and manipulators are 28.57%. The results of this study contribute to the development of literature related to the detection of indications of financial statement manipulation, especially with the Beneish M-Score model and are expected to be useful for companies as a consideration in preventing financial statement manipulation practices.
Pengaruh Promosi dan Kualitas Pelayanan Terhadap Kepuasan Konsumen pada Biro Perjalanan Rosalia Indah di Kediri Ari Sandy Manuela; Nonni Yap; Sudjiono
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 9 (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.v6i9.8331

Abstract

This study aimto analyze the effect of promotion and service quality on customer satisfaction at Rosalia Indah Travel Agency. In the increasingly tight competition of the transportation business, promotion strategies and quality services are important factors in maintaining and increasing customer satisfaction. This study uses a quantitative approach with a survey method. Data were obtained through questionnaires distributed to 100 respondents who had used Rosalia Indah services. The analysis technique used was multiple linear regression to determine the effect of each independent variable (promotion and service quality) on the dependent variable (customer satisfaction). The results showed that promotion and service quality had a positive and significant effect on customer satisfaction, both partially and simultaneously. Among the two variables, service quality had the most dominant effect. The coefficient of determination (R²) of 0.65 indicates that 65% of the variation in customer satisfaction can be explained by promotion and service quality.
Pengaruh Tourism Destination Image Terhadap Revisit Intention yang Dimediasi oleh Tourism Satisfaction Pantai Cemara Cianjur Surya Pratama Nugraha; Hariyadi Triwahyu Putra
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 9 (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.v6i9.8342

Abstract

This study aims to examine the influence of cognitive destination image and affective destination image on revisit intention, with tourism satisfaction as a mediating variable for tourists visiting Pantai Cemara, Cidaun, Cianjur. The background of this research is based on the phenomenon of increasing tourist visits to West Java Province, which is not accompanied by a rise in visits to Pantai Cemara. This study employs a descriptive and verificative quantitative approach. The sampling technique used is non-probability sampling with a purposive sampling method. Data were collected from 120 respondents who had previously visited Pantai Cemara. Data analysis was carried out using multiple regression analysis and the Sobel test to examine the mediating role. The findings indicate that both cognitive destination image and affective destination image have a positive and significant effect on tourism satisfaction. Moreover, both destination image variables also positively influence revisit intention. However, tourism satisfaction was found to significantly mediate the relationship between cognitive destination image and revisit intention, while no significant mediation effect was observed in the relationship between affective destination image and revisit intention. These results suggest that enhancing both cognitive and affective perceptions of a destination can improve tourist satisfaction and revisit intention, with cognitive destination image playing a stronger role in mediating satisfaction and revisit intention. The implications of this research are expected to provide practical insights for tourism managers at Pantai Cemara in designing more effective destination management and promotional strategies to increase tourist loyalty.
Work Discipline as the Key: Moderating the Influence of Training and Workload on Teacher Performance Widiyanto Widiyanto; Sutianingsih Sutianingsih
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 9 (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.v6i9.8346

Abstract

The purpose of this study is to determine the influence of teacher training and workload on teacher performance moderated by work discipline within the Coordinator of PAUD Dikdas and LS of Wonosegoro District. The method used in this study is a quantitative method. Quantitative method is defined as research in the form of information or explanations expressed by numbers or numbers which are then analyzed using statistical calculations, from these statistical calculations can describe an object that can be presented in the form of tables or graphs. This study uses the SEM analysis method with the Partial Least Squares (PLS) approach with the help of Smartpls 3.0. Meanwhile, the population in this study is all educators (teachers) within the Coordinator of PAUD Dikdas and LS Wonosegoro District, which is 256 people. This study used a questionnaire. From the tests that have been carried out, the direct test results of teacher training and workload have a positive and significant influence on teacher performance. In the moderation test, work discipline cannot moderate teacher training and workload on teacher performance.
Pengaruh E-Service Quality dan E-Trust Terhadap E-Loyalty yang di Mediasi oleh E-Satisfaction Pengguna Access by Kai di Kota Bandung Azzam Muhammad Rizki; Hariyadi Triwahyu Putra
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 9 (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.v6i9.8348

Abstract

This observation aims to to evaluate the quality of E-Service and trust in E-Loyalty and E-Satisfaction as mediating variables for users of the Access By KAI application in Bandung City. The background of this research is based on the high use of the Access By KAI application but accompanied by many negative reviews from users, such as system errors and slow top-up processes. This study uses a quantitative approach with a survey method and a non-probability sampling technique, namely convenience sampling. Data was obtained from 120 respondents who had used the Access By KAI application. Data processing was carried out by multiple regression analysis and the Sobel test to see the effect of mediation. The results of the study show that E-Service Quality and E-Trust have a positive and significant effect on E-Satisfaction, and also affect E-Loyalty. However, E-Satisfaction had no effect as a mediation in this study. These findings indicate that improving service quality and digital trust can increase user satisfaction and loyalty to the application. This research makes a practical contribution to PT KAI in an effort to improve the user experience through strengthening service systems and application security.
Efektivitas dan Akuntabilitas Penyelenggaraan Bantuan Keuangan Khusus (BKK) Dana Keis-timewaan pada Kalurahan di DIY Tahun Anggaran 2021-2023 Herlina Ahan; Kusharyanti; Januar Eko Prasetio
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 9 (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.v6i9.8360

Abstract

The purpose of this study is to evaluate the accountability and efficacy of the Special Financial Assistance (BKK) Special Funds implementation in villages within the Special Region of Yogya-karta (DIY) during the fiscal year 2021–2023.  Additional govern-ing authority is provided by the passage of Law Number 13 of 2012 regarding the Special Region of DIY, which is backed by the distribution of Special Funds.  Through the BKK plan, these pay-ments have been disbursed directly to village councils since 2021 as a way to decentralise the exercise of special authority.  The four stages of management—planning, implementation, administra-tion, and reporting/accountability—are the subject of this study, which employs a qualitative descriptive methodology. The study's findings indicate that a strong internal control system, participa-tory planning, and human resource preparedness all have a signifi-cant impact on how well BKK is implemented.  In the meantime, issues with information transparency and reporting consistency continue to plague accountability for implementation.
Analisis Faktor-faktor Penyebab Kecurangan Laporan Keuangan Berdasarkan Teori Fraud Hexagon Excellino Gegana Handoko; Enny Susilowati Mardjono
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 9 (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.v6i9.8376

Abstract

The purpose of financial reports is to provide information related to the company's finances. This study aims to determine the effect of Fraud Hexagon (Pressure, Opportunity, Justification, Ability, Arrogance, Collusion) on the condition of financial reports. The sample of this study was conducted using purposive sampling, which has the criteria of BUMN companies on the BUMN.go.id website in the form of PT (Limited Liability Company) companies that publish annual reports from 2021 to 2024. Data in the form of secondary data taken from IDX and/or the official website of the entity as many as 117 samples. The analysis tool used is WarpPLS 7.0 to determine the effect of Fraud Hexagon on financial reports so that companies can identify and anticipate fraud that occurs in the field. The results show that the variables that affect the condition of financial reports are pressure (X1) which is proxied by financial targets, opportunities (X2) which is proxied by commissioner communication, and ability (X4) which is proxied by director changes. Justification (X3) which is proxied by auditor changes, arrogance (X5) which is proxied by the CEO holding dual positions, and collusion (X6) which is proxied by audit fees, do not affect financial reporting events.

Page 135 of 164 | Total Record : 1633

 133   134   135   136   137 

Filter by Year

2023 2026


Reset
Filter By Issues
All Issue Vol. 7 No. 1 (2026): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 12 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 11 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 10 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 9 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 8 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 7 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 6 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 5 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 4 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 3 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 2 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 1 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 12 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 11 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 10 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 9 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 8 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 7 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 6 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 5 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 4 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 3 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 2 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 1 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 4 No. 6 (2023): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam More Issue