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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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Analisis Pengaruh Pertumbuhan Ekonomi, Angka Harapan Hidup, Tingkat Partisipasi Angkatan Kerja, dan Tingkat Pengangguran Terbuka Terhadap Tingkat Kemiskinan di Kota Surabaya, Kota Malang, Kota Madiun, Kota Pasuruan, dan Kota Batu Almirah Luthfiyah Nur Aurellia; Marseto; Anisa Fitria Utami
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.v6i10.9564

Abstract

This study aims to analyze the influence of economic growth, life expectancy, labor force participation rate, and open poverty rate on poverty rate in five cities in East Java Province, namely Surabaya City, Malang City, Madiun City, Pasuruan City, and Batu City during the period 2013 to 2023. The method used is a quantitative approach with panel data regression analysis, which allows a combination of time series and cross-section data to obtain more accurate estimates. The main focus of this study is to identify how much each independent variable contributes to changes in poverty rates in the region. The results of this study are expected to be the basis for consideration in formulating poverty alleviation policies by local governments and to be an academic reference in the Faculty of Economics and Business UPN "Veteran" East Java. By understanding the factors that influence poverty empirically, it is hoped that regional development strategies can be directed more effectively and on target.
Strategi Optimalisasi Produksi Gula Menggunakan Pendekatan Linear Programming di PT PG Candi Baru Sidoarjo Muhammad Alfan Syahril Kirom; Achmad Misbah
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.v6i10.9583

Abstract

his study aims to develop a strategy to optimize sugar production at PT PG Candi Baru Sidoarjo by utilizing a linear programming approach as a decision analysis tool. By modeling the system using POM-QM for Windows software, results indicate the potential for a 10–20% increase in production without requiring additional investment. This model provides a more objective basis for decisions and identifies capacity constraints that require attention. These findings are expected to assist management in improving operational efficiency and company competitiveness.
Analisa Strategi Pemasaran untuk Meningkatkan Penjualan Produk Telur pada BUMDES Mekarsari Evi Purbasari; Anita Asnawi; Damajanti Sri Lestari; Priyanto
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.v6i10.9584

Abstract

This study aims to analyze marketing strategies that can be implemented by BUMDes Mekar Sari to increase the sales of local chicken eggs. BUMDes Mekar Sari is a village-owned enterprise located in Sabron Sari, Sentani Barat District, facing challenges in distribution, marketing, and operational efficiency. This research employs a descriptive qualitative method with a case study approach, where data were collected through observation, in-depth interviews, documentation, and consumer questionnaires. The analysis tools used include SWOT analysis, Internal Factor Evaluation (IFE) Matrix, External Factor Evaluation (EFE) Matrix, and Strategic Position and Action Evaluation (SPACE) Matrix. The results indicate that BUMDes Mekar Sari possesses significant internal strengths such as high-quality products, a strategic location, and a relatively high profit margin. However, weaknesses such as limited distribution capacity, high employee turnover, and underutilized digital marketing strategies remain obstacles that need to be addressed. Based on the IFE and EFE Matrix scores of 2.44 and 2.68, respectively, and the SPACE Matrix positioning in the Aggressive quadrant, an expansive marketing strategy is recommended, focusing on strengthening distribution networks, optimizing digital marketing, increasing production capacity, and implementing customer loyalty programs. A one-year action plan has been formulated as an implementation step to achieve sustainable sales growth.
Determinants of Islamic Commercial Bank Stability in Indonesia during the 2019–2024: A Fixed Effects Panel Model with Driscoll–Kraay Standard Eror Approach Muhammad Fakhri Dzulfiqar; Fira Nurafini
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.v6i10.9597

Abstract

Stability in the banking sector is essential for maintaining financial system resilience, particularly in the context of Islamic finance. This study aims to examine the effects of internal and external factors on the stability of Islamic commercial banks in Indonesia over the 2019–2024 period. Secondary data were obtained from the Financial Services Authority (OJK) and the Central Bureau of Statistics (BPS). The sample comprises ten Islamic commercial banks selected via purposive sampling. The analysis was carried out using panel‐data regression with Driscoll–Kraay standard errors to correct for heteroskedasticity, and serial correlation. Findings indicate that financial performance indicators, BOPO, NPF, NOM, and CAR significantly affect bank stability, whereas the FDR does not significant. Among macroeconomic factors, inflation and HHI exert significant effects, while GDP growth and exchange-rate remain insignificant to Islamic Commercial Banking.
Pengaruh Gamifikasi, Flow Experience, dan Perceived Enjoyment pada Niat Bertransaksi Pengguna Shopee Ayu Desti Lestari; Alfizi; Puspita Lianti Putri
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.v6i10.9624

Abstract

This study aims to analyze the influence of gamification, flow experience, and perceived enjoyment on users’ transaction intention on the Shopee application in Banyumas Regency. The background of this research is based on the high national usage of Shopee, which does not necessarily align with the utilization of its interactive features, such as gamification, in semi-urban areas. This study uses a quantitative approach with descriptive and causal research designs. Data were collected through questionnaires distributed to 100 respondents who are active Shopee users in Banyumas and have interacted with gamified features such as Shopee Tanam, Shopee Candy, and others. The data analysis technique used is multiple linear regression. The results show that gamification, flow experience, and perceived enjoyment each have a positive effect on transaction intention. Simultaneously, the three variables also significantly influence users' intention to transact on Shopee. These findings are expected to provide strategic insights for Shopee in improving the effectiveness of its interactive features and enhancing user loyalty, particularly in semi-urban areas.
Peran Kualitas Audit dalam Memediasi Pengaruh Teknologi dan Independensi Terhadap Efektivitas Audit: Studi pada BPKP Kalimantan Barat Yulika; Rahma Maulidia; Muhsin
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.v6i9.9629

Abstract

This Audit effectiveness is an important aspect of state financial supervision, especially in the midst of demands for public accountability and technological advances. This study examines the effect of technology and independence on audit effectiveness, with audit quality as a mediating variable at the BPKP Representative of West Kalimantan. This research is based on agency theory which highlights the relationship between principals and agents in accountability and reporting. The research method is quantitative, with data obtained from 46 auditors through questionnaires. The data were analyzed using the Partial Least Square (PLS) approach. The results of the analysis indicated that auditor independence significantly contributed to audit effectiveness, while the direct effect of technology was not statistically proven. However, technology and independence were shown to significantly contribute to improving audit quality. Audit quality acts as a mediator that connects the effect of technology and independence on audit effectiveness. This finding indicates that although technology has no direct impact, its contribution is important through improving audit quality. This research confirms the importance of strengthening audit quality as a key factor in improving audit effectiveness, especially in the face of technological developments and maintaining auditor independence in the public sector.
Pengaruh Dimensi E-WOM Terhadap Revisit Intention Melalui Destination Image Sebagai Variabel Mediasi Wisatawan Kebun Binatang Bandung Amelia Khoirun Nissa; Abdul Ahmad Hafidh Nurmansyah
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.v6i10.9646

Abstract

This study aims to analyze the effect of E-WOM dimensions on revisit intention through destination image as a mediating variable for tourists visiting Bandung Zoo. The study population consists of male and female tourists who have read about Bandung Zoo through the internet, using purposive sampling to collect samples. Respondents are tourists aged at least 17 years who have visited Bandung Zoo at least once in the last two years. The sample size used in this study was 100 respondents. Data was collected through Google Forms based on a Likert scale, and multiple linear regression analysis was conducted using SPSS version 26 and the Sobel test. The results of the study indicate that the E-WOM dimension has a positive influence on destination image. The E-WOM dimension has a positive influence on revisit intention. Furthermore, destination image has a positive influence on revisit intention. Destination image is able to mediate the influence of E-WOM quality and E-WOM quantity on revisit intention. Therefore, the management of Bandung Zoo can prioritize improving all indicators that form E-WOM and destination image, as this is expected to have a positive impact on revisit intention.
Pengaruh Struktur Modal, Firm Size, Likuiditas, dan Profitabilitas terhadap Pengungkapan Corporate Social Responsibility pada Perusahaan Sektor Energi yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2023 Grace Angelia; Revi Arfamaini
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.v6i10.9649

Abstract

Corporate Social Responsibility (CSR) describes a very broad concept that covers many and varied topics such as human rights, corporate governance, occupational health and safety, environmental impact, working conditions, and contributions to economic development. The objective of this study is to analyze the influence of Capital Structure, Firm Size, Liquidity, and Profitability on Corporate Social Responsibility Disclosure in Energy Sector Companies Listed on the Indonesia Stock Exchange from 2020 to 2023. Quantitative data was applied, with data sources obtained from financial reports and corporate sustainability reports. SPSS version 31 was used as the data analysis technique. The findings revealed that Capital Structure does not have an influence on Corporate Social Responsibility, with a significant value of 0.140 > 0.05. Firm Size does not influence Corporate Social Responsibility Disclosure, with a significant value of 0.062 > 0.05. Liquidity does not influence Corporate Social Responsibility Disclosure, with a significant value of 0.137 > 0.05. Furthermore, Profitability has an effect on Corporate Social Responsibility Disclosure, with a significant value of <0.001 < 0.05.
Pengaruh Keputusan Investasi, Keputusan Pendanaan, Dan Kebijakan Dividen Terhadap Nilai Perusahaan Pada PT Mayora Indah Tbk Periode 2015-2024 Karliyah; Janudin
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.v6i10.9654

Abstract

This study aims to determine the effect of Investment Decision, Funding Decision, and Dividend Policy variables on Company Value at PT Mayora Indah Tbk. This research method is quantitative. The sample used is the financial report of PT Mayora Indah Tbk for 10 (ten) years. Based on the results of the T-test of Investment Decision on Company Value, it produces Tcount <Ttable (1.227 <2.306), this indicates that there is no significant effect between Investment Decision on Company Value. The results of Funding Decision on Company Value Tcount> Ttable (3.410> 2.306), so there is a significant effect between Funding Decision on Company Value. Meanwhile, Dividend Policy Results do not have a significant effect on Company Value Tcount <Ttable (0.942 <2.306). Furthermore, the results of the F-test indicate that investment decisions, funding decisions, and dividend policies together have a significant effect on Company Value, as indicated by Fcount> Ftable (10.326> 4.530).
Corporate Social Responsibility Berbasis Islamic Social Reporting Index Nurul Fitri Ismayanti; Nurlailah
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.v6i10.9664

Abstract

This study is designed to examine Corporate Social Responsibility within Shariah-compliant banking institutions. based on the Islamic Social Reporting (IISR) index. This research analyzed the content of annual reports issued by Islamic commercial banks in Indonesia. Thirteen Islamic commercial banks registered with the Financial Services Authority in 2024 served as the objects of this study The research utilized the content analysis approach, where CSR reports of Sharia-compliant commercial banks were analyzed by the researcher in accordance with the IISR. Based on secondary data obtained from each bank's website, namely the annual financial reports of Sharia-compliant commercial banks in 2024. The conclusions drawn from this study indicate that Bank Muamalat Indonesia has the highest disclosure percentage with 74%, while Bank Victoria Syariah has the lowest disclosure percentage with a percentage of 16%. The study explores the level of CSR with the Islamic Social Reporting Index in 13 Sharia-compliant commercial banks based on the 2024 annual reports. The conclusions of this study may be employed to determine how Islamic commercial banks report their social funds.

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