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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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Faktor-faktor yang Mempengaruhi Kepatuhan Konsumen terhadap Fatwa MUI tentang Boikot Produk Israel di Kalangan Mahasiswa Muslim Muhammad Syauqy Ridha Rabby; Hasan Zaki Mubarak; Hanathul Murohami Ashari; Dea Puspita Anggraiani
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.v6i9.8843

Abstract

The Palestinian-Israeli conflict has re-emerged in recent days. This was triggered by Palestinian Hamas attacks on Israel in the southern Gaza Strip. The attacks are expected to retaliate for the various pressures and attacks that Israel has carried out against Palestine over the years. Palestinians living in the Gaza strip. It is known that they are often under pressure from Israel, such as the blockade of international aid until now, the disconnection of all networks, especially electricity and water, and very inadequate housing. This study aims to answer the research problem by focusing on Muslim students in Indonesia. This research uses a quantitative approach with the type of explanatory research, which aims to explain the influence between the independent variables on the dependent variable, namely compliance with the MUI fatwa on boycotting Israeli products. Results and discussion
Pengaruh Kualitas Pelayanan dan Kepercayaan Konsumen Terhadap Loyalitas Konsumen Melalui Kepuasan Konsumen Sebagai Variabel Intervening pada Jasa Bongkar Muat Petikemas PT Kaltim Kariangau Terminal Bogie Bramanto; Eka Yudhyani; Evi Kurniasari Purwaningrum
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.v6i9.8856

Abstract

The decreasing process of loading and unloading flow means that port service users must provide extra operations to the company. In addition, this condition also shows that the quality of service and services at PT Kaltim Kariangau Terminal still needs to be improved, because the work achievements in equipment readiness show a decreasing percentage every year. The purpose of this study is to determine the effect of service quality trust on consumer satisfaction, to determine the effect of consumer satisfaction, the effect of service quality and trust on consumer loyalty, to determine the effect of service quality and customer trust on consumer loyalty through consumer satisfaction at PT Kaltim Kariangau Terminal Container Loading and Unloading Services The method used in this study is quantitative research, the analysis tool is Partial Least Square (PLS) with a population of 137 companies represented by their operational staff, so that all research populations will be used as samples. Field Work Research and Library Research). Service quality and consumer trust have a positive and significant effect on consumer satisfaction, consumer satisfaction, service quality and consumer trust have a positive and significant effect on customer loyalty, service quality and consumer trust have a positive and significant effect on customer loyalty through customer satisfaction, trust has a positive and significant effect on customer loyalty through customer satisfaction in container loading and unloading services of PT Kaltim Kariangau Terminal
Efektivitas Sistem Informasi Akuntansi dalam Meningkatkan Transparansi dan Akurasi Laporan Keuangan UMKM Ariza Nurro'yi; Khoriatun; Achmad Sidik; Abdur Rochman
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 10 (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.v6i10.8858

Abstract

This study aims to examine the effectiveness of an Accounting Information System (AIS) in improving the transparency and accuracy of financial reporting for Micro, Small, and Medium Enterprises (MSMEs). A total of 20 MSME actors participated as respondents in this research, using a quantitative approach and Spearman correlation analysis. The results show that the use of the web-based application SIAKUN significantly enhances the transparency and accuracy of MSME financial reports. There is a strong correlation between system reliability and both data accuracy and financial transparency, as well as between data accuracy and system usage effectiveness. The highest correlation was found between financial report accuracy and system usage effectiveness, indicating that a reliable and user-friendly system greatly contributes to the quality of financial reporting. This study supports previous findings emphasizing the importance of a simple, standalone, and automated accounting information system in facilitating accurate financial record-keeping. Overall, the research confirms that SIAKUN serves as a strategic solution for promoting digitalization, enhancing accountability, and strengthening the credibility of MSMEs in financial management.
Keputusan Pembelian Produk Skincare: Pengaruh Brand Image, Labelisasi Halal, dan Electronic Word Of Mouth MH Ainulyaqin; Adrianna SR; Listian I. Achmad; Sukron Mamun; Fatmawati
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 10 (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.v6i10.8866

Abstract

This study aimed to determide how much brand image, halal labeling, and electronic word of mouth influenced purchasing decisions. The research method used in this research is quantitative with a descriptive approach. The data used in this study obtained by distributing questionnaires to 100 MS Glow skincare comsumers located in Karawang Regency. The data was processed using SmartPLS 4.0 application. The results of this study indicated that brand image had a positive influence significantly to purchasing decisions, the halal labeling has a positive and significant influence on purchasing decisions, and electronic word of mouth have an influence on purchasing decision.
Analisis Perbandingan Kinerja Keuangan Bank Konvesional dan Bank Syariah yang Terdaftar pada Indonesia: Studi Kasus Bank Syariah Mandiri dan Bank Mandiri Nur fadhilah; Haryono; Rusliyawati
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.v6i9.8875

Abstract

The purpose of this study is to compare the financial performance between Bank Syariah Mandiri and Bank Mandiri in Indonesia in the period 2019-2023 using financial ratios. The financial ratios used consist of ROA, CAR, KAP, NPL, and LDR. The purpose of this study is to determine whether there is a difference between the financial report performance of Bank Syariah Mandiri when compared to Bank Mandiri. The analysis technique used to see the comparison of the financial performance of Bank Syariah Mandiri with Bank Mandiri is a quantitative method using SPSS. The results of the analysis show that there is a significant difference for each financial ratio between Bank Syariah Mandiri and Bank Mandiri. Bank Syariah Mandiri has better performance in terms of the LDR ratio, while Bank Mandiri has better performance in terms of ROA, CAR, KAP, and NPL
Pengaruh Kepribadian Proaktif, Dukungan Keluarga dan Dukungan Universitas Terhadap Niat Kewirausahaan Pada Mahasiswa DIY Dengan Perceived Behavioral Control (PBC) Sebagai Variabel Moderasi Shandhi Alamsyah; Al.Patriot Putera Mahendra; Edigar Filipe Pereira; Miswanto Miswanto; Baldric Siregar; Frasto Biyanto
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.v6i9.8877

Abstract

This study examines the factors that influence students' entrepreneurial interest in the Special Region of Yogyakarta (DIY), focusing on the impact of proactive personality, family support, and university support. In addition, the role of perceived behavioral control (PBC) as a moderator variable that reflects an individual's belief in their ability to carry out entrepreneurial activities is also examined. The urgency of this study is based on the high unemployment rate in Indonesia, which places entrepreneurship as an important strategy in creating jobs and strengthening the national economy. Theoretically, this study integrates the Theory of Planned Behavior (TPB) and Social Cognitive Theory (SCT). TPB explains that behavioral intentions are influenced by attitudes and subjective norms, while SCT highlights the importance of personal factors and environmental support in shaping behavior. This study uses a quantitative approach through a survey of 201 students from various universities in DIY, with a questionnaire instrument based on measurable indicators. Data analysis was carried out using Partial Least Squares Structural Equation Modeling (PLS-SEM) through SmartPLS 4.0 software. Validity and reliability tests showed strong results (Cronbach's alpha > 0.95; AVE > 0.83; HTMT < 0.90). The results showed that proactive personality (β = 0.318; p < 0.001), family support (β = 0.256; p < 0.001), and university support (β = 0.398; p < 0.001) had a significant positive effect on entrepreneurial interest. In addition, PBC was proven to moderate the relationship between the three variables on entrepreneurial interest, indicating that perceived self-control strengthens the influence of each independent variable. These findings emphasize the importance of developing proactive character and creating a supportive environment to encourage entrepreneurship among DIY students.
Integrasi Maslahah Mursalah dan Metode SMART terhadap Efisiensi Anggaran Pemerintah untuk Mendukung Pertumbuhan Ekonomi UMKM Muhammad Syauqy Ridha Rabby; Hasan Zaki Mubarak; Hanathul Murohami Ashari; Dea Puspita Anggraiani
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.v6i9.8944

Abstract

This study aims to analyse the integration of the concept of Maslahah Mursalah in fiqh muamalah with the SMART (Specific, Measurable, Achievable, Relevant, Time-bound) planning method as an effort to improve the efficiency of the government budget allocated to the Micro, Small and Medium Enterprises (MSMEs) sector. MSMEs are the backbone of the national economy, but are often constrained by budget inefficiencies and weak real needs-based policies. A qualitative approach was used in this study, with literature study techniques and in-depth interviews with budget planning officials and MSME actors. The results show that the integration of maslahah values that consider the public good, when combined with the SMART method, can improve the effectiveness and accountability of public budget use. This concept can be used as a policy model based on Islamic ethics and modern management.
Penghindaran Pajak dan Risiko Kejatuhan Harga Saham: Tata Kelola Perusahaan Sebagai Variabel Moderasi Eunike Apriella Wijono; Yie Ke Feliana
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.v6i9.8952

Abstract

This study aims to examine the relationship between tax avoidance and the stock price crash risk as well as the moderating effect as a mechanism of good corporate governance. This study uses a sample of listed companies on the IDX for the 2021-2022 by using panel data regression. This research is motivated by the opportunistic behavior of managers in hoarding negative information that accumulates and causes the risk of falling stock prices in the future. The results of this study found that there is a positive relationship between tax avoidance and the risk of stock price crashes when using the TA model and firm size with firm sigma as a dividing variable or firm sigma that is not more than average. The corporate governance mechanism also has an insignificant moderating impact on that relationship. This study presents ideas and contributions to the relationship between tax avoidance and the risk of stock price crashes with the moderating effect of corporate governance in Indonesia
Pemberdayaan Mustahik BAZNAS Kabupaten Gresik Ahmad Sholahuddin Alfaroby
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.v6i9.8958

Abstract

Poverty has always been a special concern for most countries in the world. According to the 2015 Sustainable Development Goals (SDG), poverty is a serious concern in the development of a country. This is not only a major concern for developing countries but also a threat to developed countries. A country with a high number of poor people will have several problems including family violence, premarital pregnancy, slums, and unemployment, thus hampering economic growth. This study aims to explain how the mustahik empowerment program has been able to implement Maqashid Syariah implemented by BAZNAS Gresik with subjects in accordance with this study, namely the Fakir Sepanjang Hayat program. The method used in this study is qualitative descriptive with the results of BAZNAS Gresik contributing to all aspects of the maqashid syariah indicators that have been determined by the researcher, namely in the aspects of protecting religion, protecting life, protecting reason, and maintaining property. The results of this study suggest optimizing coordination between BAZNAS and Mustahiq regarding the assistance distributed.
Kajian Hubungan Turbulensi Industri dengan Formulasi Strategi Perusahaan Hilman Hakiem; Melda Amelia Putri
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.v6i9.8970

Abstract

The purpose of this paper is to discuss the study of the relationship between industrial turbulence and corporate strategy formulation, taking three articles as case studies. This paper uses a qualitative analysis approach. In analysing the influence of industrial environmental turbulence, five levels are used, level 1 to level 5: Repetitive, expanding, changing, discontinuous, and surprising. The strategy formulation is the realisation of environmental demands. It was found that turbulence in the first case study was at the fourth level (discontinuous), turbulence in the second case study was at the third level (changing), and turbulence in the third case study was at the second level (expanding). As for strategy formulation, in the first case study the company can continuously search and enter industries that have a good future and the company can succeed. In the second case study, the company can progressively improve products/services that have been successful so far to anticipate changes in customer needs. In the third case study, the company can change its products to respond to competition, or stick with the products/services that have been successful so far, reducing costs and lower prices than competitors.

Page 140 of 164 | Total Record : 1633

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