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Dhita Febyanti
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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 Profitabilitas, Ukuran Perusahaan, Leverage, Good Corporate Governance, dan Kualitas Audit Terhadap Manajemen Laba Marcella Aulia Dewi; Erma Setiawati
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.v6i9.9363

Abstract

This study aims to analyze the influence of profitability, company size, leverage, good corporate governance, and audit quality on earnings management. The subjects of this study were basic materials manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2023 period. This study employed a quantitative approach. The sampling technique used purposive sampling, resulting in 20 companies, out of which 100 samples met the criteria. The data used were secondary data obtained from the companies' annual reports. The data analysis method used multiple linear regression analysis. The results indicate that profitability and audit quality influence earnings management, while company size, leverage, and good corporate governance do not.
Pengaruh Kualitas Produk, Citra Merek Dan Electronic Word of Mouth Terhadap Keputusan Pembelian Sangkar Ebod Jaya Heru Wijaya; Herni Justiana Astuti; M Agung Miftahuddin; Suyoto
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.v6i9.9368

Abstract

 This study aims to evaluate the influence of product quality, brand image, and electronic word of mouth on the purchase decision of Ebod Jaya bird cages. The population in this study consisted of 160 bird competition participants in Purbalingga Regency. The sampling technique used was non-probability sampling, resulting in a total of 109 respondents successfully collected. Data analysis was carried out using the Structural Equation Modeling (SEM) approach with the assistance of SmartPLS version 4.0. The analysis in this study consisted of two main parts: the outer model and the inner model. The outer model testing included assessments of convergent validity, discriminant validity, and reliability to ensure the quality of the research instruments. Meanwhile, the inner model was used to assess the relationships between constructs, including hypothesis testing, R-square (R²) values, and goodness of fit. Hypothesis testing aimed to determine the significance of the influence of independent variables on the dependent variable. The results of the study indicate that electronic word of mouth has a positive and significant effect on purchase decisions. In contrast, product quality and brand image variables do not have a partial effect on purchase decisions. These findings are expected to provide valuable input for Ebod Jaya's management in formulating more effective strategies and marketing mixes to improve sales target achievement.
Analisis Kepatuhan Penggunaan Dana Desa yang Efektif dan Efisien di Desa Seso Kecamatan Jepon Kabupaten Blora ristina; Reikha Habibah Yusfi
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.v6i9.9370

Abstract

                This study aims to examine the quality of planning and competency of village officials in managing Village Funds, using a case study in Seso Village, Jepon District, Blora Regency. Village Funds are a strategic instrument for strengthening village independence, supporting infrastructure development, and increasing participation and accountability in village financial management, as mandated by Law Number 6 of 2014 and Minister of Finance Regulation Number 145 of 2023. The research approach used was descriptive qualitative, with data collection through semi-structured interviews with eight informants, consisting of village heads and village officials directly involved in Village Fund planning and management. The study indicates that the Village Funds in Seso Village have been planned with community involvement and in accordance with applicable regulations. Although several technical obstacles remain in document preparation and understanding evolving regulations. The competence of village officials is considered adequate in carrying out administrative and financial tasks, further technical training and direct mentoring are still needed, particularly in the use of the SISKEUDES application, preparing budgets (RAB), and financial reporting. This study recommends sustainable capacity building for village officials to support more transparent, accountable, and targeted Village Fund governance.
Pengaruh Kompetensi Kerja dan Motivasi Kerja Terhadap Kinerja Pegawai Melalui Komitmen Organisasi Sebagai Variabel Intervening pada Rumah Sakit Islam Jakarta Cempaka Putih Faikhotul Inayah; Maswanto
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.v6i10.9374

Abstract

The purpose of this study was to examine the influence of Job Competence and Work Motivation on Employee Performance through Organizational Commitment as an Intervening Variable at the Jakarta Islamic Hospital, Cempaka Putih. This study was quantitative and associative in nature, with non-medical employees of the Jakarta Islamic Hospital, Cempaka Putih, as the respondents. This study was a population study with 180 respondents. The data processing tool used was the Partial Least Squares Structural Equation Modeling (PLS-SEM) method using the SmartPLS version 4.0 application, which aims to analyze the relationship between latent constructs and path models. This can be seen through the results of the outer model, or measurement model, and the inner model, or structural model. The partial results of this study are: 1) Job Competence significantly influences Organizational Commitment. 2) Work Motivation significantly influences Organizational Commitment. 3) Work Competence significantly influences Employee Performance. 4) Work Motivation does not significantly influence Employee Performance. 5) Organizational Commitment significantly influences Employee Performance. 6) Work Competence significantly influences Employee Performance through Organizational Commitment as an Intervening Variable. 7) Work Motivation significantly influences Employee Performance through Organizational Commitment as an Intervening Variable.
Pengembangan Model Pembelajaran Sosial Emosional Berbasis LMS untuk Penguatan Karakter dan Kecakapan Intrapersonal Mahasiswa PPG dalam Konteks Pendidikan Bisnis Rachmad Hidayat; Handri Dian Wahyudi; Mohammad Hari
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.v6i10.9383

Abstract

Strengthening character and intrapersonal skills is a key element in the formation of professional educators, especially in the context of the Teacher Professional Education Program (PPG) in the field of business education. This research aims to develop a social-emotional learning model based on the Learning Management System (LMS) designed to improve self-awareness, emotional management, and personal responsibility of PPG students. The research uses a Research and Development approach with the ADDIE (Analysis, Design, Development, Implementation, Evaluation) development model, but is limited to the initial Implementation stage. The analysis stage was carried out through a literature study and field needs on the importance of social-emotional learning in the PPG curriculum. The design stage involves the preparation of a model structure that includes material elements, reflective activities, and experiential assessments. The development phase resulted in a prototype LMS containing interactive modules, reflection journals, learning videos, and formative quizzes. The initial implementation stage was carried out in small groups to measure initial response, media availability, and substance validation. The results show that this model can facilitate intrapersonal learning in a more independent, flexible, and contextual manner. This model is considered potential as an alternative to strengthening character in teacher professional education in the business sector.
Efektivitas Penggunaan Dana Desa dalam Pemberian PMT Stunting di Desa Geneng Ririen Kartika; Retno Febriyastuti Widyawati
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.v6i9.9405

Abstract

                Stunting is a condition in which a child's physical growth is stunted or fails to grow, which is often measured by height rather than age. In Geneng village, stunting not only affects children's health but also affects their education and productivity in the future. Children who experience stunting are at higher risk of learning difficulties and contribute to the cycle of poverty. Providing additional food can be interpreted as providing additional food that has been considered for its nutritional value, but not to replace the main daily food. Further food for stunted toddlers is provided to monitor the growth and development process of children who experience stunting. Each village will budget the funds to help accelerate stunting reduction in their respective areas. This type of research is verification research. The research data obtained is used to prove the existence of doubts about information or problems in academic science. The study results showed that using village funds effectively handled stunting in Genang Village. The provision of PMT stunting for stunted toddlers in Geneng Village experienced a significant increase in weight and height. The results showed that 9 out of 13 stunted toddlers showed an increase in weight and height due to the provision of PMT. This study concludes that using village funds to provide PMT stunting is very effective.
Pengaruh Content Marketing, Citra Merek, Kualitas Pelayanan dan Kepercayaan Konsumen terhadap Keputusan Pembelian pada E-Commerce Tokopedia: Studi pada Pengguna di Purwokerto Dian Widyaningtyas; afifah nurazizah; Herni Justiana Astuti; Hermin Endratno
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.v6i9.9446

Abstract

        This study aims to analyze the influence of content marketing, brand image, service quality, and consumer trust on purchasing decisions of Tokopedia e-commerce users in Purwokerto. The research used a quantitative approach. The population in this study were Purwokerto residents who are Tokopedia users. The sampling method used was Purposive sampling, namely respondents based on criteria, in this case the selected respondents were Tokopedia users who live in Purwokerto, and have made transactions on Tokopedia at least once. A sample of 110 respondents was determined using the Lemeshow formula, data were collected through a questionnaire with a five-point Likert scale, and analyzed using multiple linear regression to test the influence of each independent variable on purchasing decisions. The study shows that all independent variables have a positive effect on purchasing decisions. This study confirms that an effective content marketing strategy, strengthening brand image, improving service quality, and building consumer trust are very important in increasing purchasing decisions on the Tokopedia e-commerce platform.
Pengaruh Net Working Capital, Operation Efficiency, Struktur Modal Terhadap Kinerja Keuangan Artila Sayyidina Fasya; Murtanto
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.v6i10.9452

Abstract

This study aims to analyze the effect of Net Working Capital, Operational Efficiency, and Capital Structure on financial performance in banking sector companies listed on the Indonesia Stock Exchange during the period 2021–2023. Financial performance uses Return on Assets (ROA) as the main indicator. This study uses a quantitative approach with multiple linear regression methods. Secondary data were obtained from a sample of the company's annual financial reports. The results of the study indicate that Net Working Capital has a significant positive effect on financial performance. Operational Efficiency proxied by the BOPO ratio has a significant positive effect on financial performance. Meanwhile, Capital Structure does not show a significant effect on financial performance. This finding provides the essence that the efficiency of working capital and operational management is the key to increasing bank profitability, while capital structure needs to be further studied in the context of risk management.
Pengaruh Brand Ambassador, Brand Image, Word of Mouth dan Kualitas Produk terhadap Keputusan Pembelian Produk Mlaku Coffee Roni Caniago; Arini Hidayah; Tri Septin Muji; Alfato Yusnar Kharismasyah
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.v6i10.9454

Abstract

The purpose of this study was to analyze the effect of Brand Ambassador, Brand Image, Word of Mouth and Product Quality on Purchasing Decisions for Mlaku Coffee Products in Purwokerto.The sampling method in this study used non-probability sampling technique, namely purposive sampling. Based on the criteria, 100 respondents were obtained as a sample. The method used in this research is to use quantitative research with data collection using a questionnaire in the form of a 1-5 Likert scale to respondents who have purchased Mlaku Coffee products who live in Purwokerto. The data analyzed is primary data collected through questionnaires and processed using the SPSS version 26 program. The data analysis used in this study is multiple linear regression analysis test. Based on the results of the analysis, it shows that Brand Ambassador has a positive and significant effect on purchasing decisions. Brand Image has no positive effect on purchasing decisions. Word of Mouth has a positive and significant effect on purchasing decisions. Product quality has a positive and significant effect on purchasing decisions.
Pengaruh Praktik Environment, Social, Governance (ESG) terhadap Nilai Perusahaan dengan Peran Moderasi Top Management Team (TMT) Diversity Syifa Muhila Azra Aisyah; Idrianita Anis
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.v6i10.9477

Abstract

This study aims to analyze the effect of Environment, Social, and Governance (ESG) practices on firm value with the moderating role of Top Management Team (TMT) Diversity. This research uses secondary data obtained from annual reports and sustainability reports published on the Indonesia Stock Exchange and the official websites of the companies. The sampling technique was purposive sampling with a total of 30 companies in the industrial sector. The data analysis methods used were descriptive analysis and hypothesis testing. The results of the study show that only ESG practices and Top Management Team Age Diversity have a significant effect on firm value. Meanwhile, Top Management Team Gender Diversity, the interaction between Top Management Team Age Diversity and ESG, as well as the interaction between Top Management Team Gender Diversity and ESG, do not have a significant effect on firm value.

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