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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 Komisaris Independen, Cash Management, dan Net Working Capital Terhadap Cash Holding Pada Perusahaan Properti dan Real Estate Tahun 2021-2023 Diva Ayu Pusvitasari; Risa Nurmala Dewi
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.v6i10.9478

Abstract

This study aims to examine and analyze the influence of independent commissioners, cash management, using cash flow and capital expenditure as measures, and net working capital on cash holdings. The sample was selected using a purposive sampling method based on specific criteria. The sample used in this study consists of 62 property and real estate companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2023. The research method used is a quantitative approach and multiple regression analysis. Data collection techniques were conducted using secondary data from financial statements and annual reports of companies listed on the Indonesia Stock Exchange (IDX). The results of this study indicate that cash flow has a positive effect on cash holdings. Meanwhile, independent commissioners, capital expenditure, and net working capital have a negative effect on cash holdings.
Pengaruh Promosi, Gaya Hidup, Persepsi Resiko, dan Electronic Word of Mouth Terhadap Minat Beli Motor Listrik di Purwokerto Evan Alesandro Wibowo; Tri Septin Muji; Dian Widyaningtyas; Purnadi
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.v6i10.9479

Abstract

Electric motorcycle are innovative vehicles whose charging does not depend on petroleum, making them more environmentally friendly. The purpose of this study was to analyze the influence of promotion, lifestyle, risk perception, and electronic word of mouth on the interest in purchasing electric motorcycles in Purwokerto through a questionnaire with a purposive sampling technique. Based on the criteria, 100 respondents were obtained. This study used the SPSS test tool, with the research method used multiple regression analysis. The results showed that promotion and risk perception had a positive effect on the interest in purchasing electric motorcycle in Purwokerto. Meanwhile, risk perception and electronic word of mouth did not affect the interest in purchasing electric motorcycle in Purwokerto.
Pengaruh Pengungkapan Sustainability Report, Audit Tenure, Capital Intensity dan Profitabilitas terhadap Nilai Perusahaan Mariah Ulfa; Harti Budi Yanti
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.v6i10.9485

Abstract

This study aims to examine the effect of Sustainability Report disclosure, audit tenure, capital intensity, and profitability on firm value. The objects of this study were consumer cyclical and consumer non-cyclical companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2023. The sample was obtained using a purposive sampling technique, resulting in 214 observations. Data analysis was performed using a random effects model and processed using E-Views software. The test results indicate that Sustainability Report disclosure and capital intensity have no effect on firm value. Meanwhile, audit tenure has a negative effect on firm value, indicating that the longer the auditor's tenure, the lower the firm value. Conversely, profitability has a positive effect on firm value, meaning that the higher the company's ability to generate profits, the higher the firm value. These findings have implications for management and investors in considering factors that influence firm value.
Pengaruh Pengungkapan Laporan Sustainabilitas Terhadap Kinerja Keuangan pada Perusahaan Sektor Energi Pertambangan yang Terdaftar di Bursa Efek Indonesia Intan Purnama Putri; Nurhafifah Amalina
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.v6i10.9488

Abstract

This study aims to test and analyze the effect of disclosure of sustainability reports consisting of economic dimensions, environmental dimensions, and social dimensions, on company performance. In this study, the population used is mining companies listed on the Indonesia Stock Exchange (IDX) in 2021 - 2024. The type of data used is secondary data, namely data derived from annual reports and sustainability reports. The purposive sampling method used in this study obtained 25 companies with a total analysis of 100 samples in mining companies. This study uses the Feasible Generalized Least Square (FGLS) approach with panel data regression analysis techniques. The results showed that the partial test on the disclosure of sustainability reports in the environmental dimension had a significant effect on ROA, but the other two dimensions, namely the economic and social dimensions, did not have a significant effect on ROA. These results are expected to be a reference for companies, especially the mining sector in Indonesia, to be able to optimize the disclosure of sustainability reports which have proven to be an important component in driving company profitability.
Pengaruh Stabilitas Keuangan, Tekanan Eksternal dan Target Keuangan Terhadap Kecurangan Laporan Keuangan Cindy Loren Panggabean; Juniati Gunawan
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.v6i10.9491

Abstract

                This study aims to analyze the influence of financial stability, external pressure, and financial targets on financial statement fraud in companies operating in the consumer cyclicals subsector on the Indonesia Stock Exchange (IDX). Using data from consumer cyclicals companies listed on the IDX during the 2021-2024 period, this study tests the proposed hypotheses. Financial stability is measured by changes in assets, while external pressure is proxied using the leverage ratio. Financial targets are measured by Return on Assets. Data analysis was conducted using the classical assumption test to identify variables that significantly influence the probability of financial statement fraud. The results show that financial stability has a positive and significant effect on financial statement fraud, external pressure has no positive effect, and financial targets have no positive impact on financial statement fraud.
Pengaruh Kemandirian, Efisiensi Keuangan Daerah, dan Dana Transfer Terhadap Financial Sustainability pada Pemerintah Provinsi di Sumatera Mardiana Ayu Lestari; Kartika Rachma Sari; Sukmini Hartati
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.v6i9.9506

Abstract

This study was conducted to examine the factors affecting financial sustainability in provincial governments in Sumatra. The study was measured using data from the Local Government Financial Reports (LKPD) for the period 2019-2023. This study is a quantitative study. The population used in this study consisted of 10 provinces in Sumatra. Sampling was conducted using saturated sampling techniques. Data collection techniques used documentation. Data sources utilized secondary data. Data analysis methods employed panel data multiple regression analysis. The results of this study can be concluded that, partially, the variables of Financial Independence, Regional Financial Efficiency, and Transfer Funds have a significant impact on financial sustainability. Additionally, simultaneously, Financial Independence, Regional Financial Efficiency, and Transfer Funds have a significant impact on financial sustainability in provincial governments in Sumatra.
Pengaruh Kinerja Keuangan Terhadap Nilai Perusahaan dengan Pengungkapan Corporate Social Responsibility Sebagai Variabel Moderasi: Studi pada Perusahaan Healthcare yang Terdaftar di BEI Periode 2019-2024 Anasyifa Rachelita; Intan Puspitasari; Agus Saur Utomo
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.v6i10.9525

Abstract

                The healthcare industry is a dynamic and rapidly growing sector in indonesia. Between 2019 and 2024, the healthcare industry experienced positive growth in profits and assets, but stock prices declined during the same period. This study was conducted to examine the effect of financial performance on company value, with corporate social responsibility disclosure as s moderating variable in healthcare companies. The sample used in this study consists of five companies: PT Industri Jamu dan Healthcare Sido Muncul Tbk, PT Kalbe Farma Tbk, PT Indofarma Persero, PT  Siloam International Hospital Tbk, and PT Merck Tbk. The research data consists of panel data obtained from annual financial reports and Corporate Social Responsibility disclosure reports. Data analysis was conducted using Moderated Regression Analysis with Eviews software. The results of this study indicate that: (1) the current ratio has a positive but insignificant effect on company value; (2) return on assets has a positive and significant effect on company value; (3) corporate social responsibility on company value.
Pengaruh Hubungan Work Life Balance dan Pengembangan Karir Terhadap Retensi Karyawan Dimoderasi oleh Kepuasan Kerja: Studi pada Karyawan PT BPR Bkk Jateng Perseroda Ramadika Kurnia Chandra; Alimuddin Rizal Rivai
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.v6i10.9529

Abstract

This study aims to analyze the influence of Work Life Balance and Career Development on Employee Retention, as well as the role of Job Satisfaction as a moderating variable among employees of PT BPR BKK Jateng Perseroda. Employee retention is a crucial issue for organizational sustainability. This quantitative research employed questionnaires as data collection instruments from 88 employee respondents of PT BPR BKK Jateng Perseroda. Data were analyzed using multiple linear regression and moderation analysis with SPSS. Validity tests indicated that all instruments were valid, and reliability tests confirmed the instruments were reliable with high Cronbach's Alpha values. Descriptive findings showed that Work Life Balance, Career Development, Job Satisfaction, and Employee Retention were perceived at a very good level by employees. The regression analysis results indicated that simultaneously, Work Life Balance and Career Development significantly influence Employee Retention, explaining 78.8% of the variance. Partially, both Work Life Balance and Career Development were also proven to have a positive and significant influence on Employee Retention. Furthermore, the moderation test results revealed that Job Satisfaction significantly moderates the relationship between Work Life Balance and Employee Retention, where higher Job Satisfaction strengthens the positive influence of Work Life Balance on Employee Retention. However, Job Satisfaction was not found to significantly moderate the relationship between Career Development and Employee Retention. This study concludes that the company's efforts in improving Work Life Balance and Career Development are crucial for Employee Retention, and the role of Job Satisfaction is highly strategic in strengthening the impact of Work Life Balance.
Analisis Pengaruh Profitabilitas, Likuiditas, Ukuran Perusahaan dan Struktur Modal Terhadap Nilai Perusahaan Danisya Zalza Billa Putri Supriyanto; Zaky Machmuddah
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.v6i10.9532

Abstract

This study examines the relationship between firm value (Tobin's Q) and profitability (ROA), liquidity (CR), company size (SIZE), and capital structure (DER). Using a purposive selection technique, we examined a sample of 60 industrial enterprises that were listed on the Indonesia Stock Exchange (IDX) between 2021 and 2023. Using IBM SPSS 26, we performed a multiple linear regression analysis, which showed that each of these characteristics had a significant impact on the value of the company.
Pengendalian Kualitas Produk Keripik Tempe di IKM Sido Mukti dengan Pendekatan DMAIC Six Sigma Riestika Nur Insani Putri; Rossy Septy Wahyuni
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.v6i10.9554

Abstract

Quality control is crucial for industry, including small businesses like Sido Mukti Small and Medium Enterprises (SMEs), a tempeh chip producer. Lack of proper quality control results in defective products. Although the sigma level remained at 6 before and after improvements, the sigma value increased from 2.77 to 3.26 after several changes were made. Production issues identified included the absence of clear inspection standards, no time guidelines, poor machine maintenance, reliance on manual tools prone to human error, unclean soybean washing, the absence of standardized yeast dosages, inadequate record-keeping, open storage, and unstable weather conditions. Recommended improvements include establishing inspection, time, and maintenance standards, purchasing better machinery and scales, standardizing yeast dosages, record-keeping, maintaining a clean fermentation area, and managing weather conditions.

Page 146 of 164 | Total Record : 1633

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