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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 Struktur Modal dan Leverage terhadap Nilai Perusahaan dengan Kinerja Keuangan Sebagai Variabel Intervening Sentri Lestiani; Ati Retna Sari; Supami Wahyu Setyowati
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.v6i10.9730

Abstract

This study analyzes the effect of capital structure and leverage on firm value with financial performance as an intervening variable. Data were collected through the IDX website on companies in the goods and consumer sectors in 2021-2024 and analyzed using SmartPLS. The results show that capital structure and leverage affect firm value through financial performance. This study recommends that corporate decisions in financial management related to debt need to be considered with the company's financial performance to minimize corporate risk.
Pengaruh Stabilitas Keuangan, Pergantian Auditor dan Pergantian Direksi Terhadap Fraudulent Financial Reporting dengan Komite Audit Sebagai Variabel Moderasi pada Sektor Manufaktur yang Terdaftar di BEI Nira Dani; Helisa Noviatry; Fera Damayanti
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.v6i9.9737

Abstract

Fraudulent financial reporting (FFR) remains a strategic issue in Indonesia's manufacturing industry, particularly among listed companies on the Indonesia Stock Exchange (IDX). Factors such as financial stability, auditor turnover, and board of directors rotation are suspected to influence the tendency of FFR occurrence. In the context of corporate governance, the audit committee is expected to moderate these relationships. This study aims to examine the effect of financial stability, auditor turnover, and director turnover on FFR, as well as the role of the audit committee as a moderating variable in manufacturing companies during the 2019–2023 period. A quantitative associative approach was employed using purposive sampling, resulting in 15 companies as the research sample. Secondary data were obtained from annual reports and financial statements and analyzed using panel data regression with Eviews 12 software. The research findings indicate that the three independent variables have no significant effect on FFR, and the audit committee is unable to moderate the relationship with the dependent variable, fraudulent financial reporting.
Dampak Financial Distress, Leverage dan Manajemen Laba Terhadap Opini Audit Going Concern pada Perusahaan Sektor Energi yang Terdaftar di Bursa Efek Indonesia Periode 2019-2023 Farencia Yovanca Kusnadi; Susanto Salim
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.v6i10.9758

Abstract

The disclosure of a company's going concern information, as expressed in the going concern audit opinion, is crucial for financial statement users in making well-informed decisions. This study aims to analyze the impact of financial distress, leverage, and earnings management on the going concern audit opinion in energy sector companies listed on the Indonesia Stock Exchange during the period 2019–2023. The data used in this study are secondary data obtained from the official website of the Indonesia Stock Exchange. The sampling method employed is purposive sampling, resulting in a sample of 39 companies. The data were analyzed using logistic regression with the assistance of the Statistical Package for the Social Sciences (SPSS) version 25. The results of the study indicate that financial distress has a negative effect on the going concern audit opinion. On the other hand, leverage and earnings management do not have a significant effect on the going concern audit opinion.
Pengaruh Lingkungan Kerja Fisik dan Kepuasan Kerja terhadap Motivasi Kerja Guru di MTs Nurul Iman Sindangkerta Kabupaten Bandung Barat Salma Fitrya Az-zahra; Juddy Prabowo
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.v6i10.9766

Abstract

Education plays an important role in improving the quality of human resources. Advances in education occur every year. One of the official educational institutions prioritizing the development of student potential is Mts Nurul Iman Sindangkerta in West Bandung Regency. The aim of the research is to determine the partial and simultaneous effects of the physical work environment and job satisfaction on teacher work motivation. The method used is a quantitative method with a multiple linear regression analysis approach and the coefficient of determination using SPSS 25. Data was collected through the distribution of questionnaires to 33 teachers as respondents. The research results show that the physical work environment has a positive effect on teacher work motivation. Simultaneously, the physical work environment and job satisfaction significantly influence teacher work motivation. This means that with a good physical work environment and a high level of job satisfaction among teachers, the motivation of the teachers will also increase.
Pengaruh Budaya Organisasi dan Kepuasan Kerja Terhadap Disiplin Kerja Karyawan Bagian Produksi di PT XYZ Kabupaten Bandung Barat Hasna Rohaeni Fauziyah; RM Juddy Prabowo
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.v6i10.9767

Abstract

Human resources are an important factor in the success of an organization. PT XYZ is a textile company engaged in the dyeing and finishing of textile materials. Based on the data, there is an increase in the percentage of absenteeism and employee turnover from year to year, which is suspected to be caused by job dissatisfaction and is an indication of work indiscipline. This study aims to determine the influence of organizational culture and job satisfaction on employee work discipline in the Production Department of PT XYZ, West Bandung Regency. The method used is a quantitative method with a multiple regression analysis approach and a coefficient of determination using SPSS version 25. The data collection technique was carried out by distributing questionnaires to 107 respondents. The results of the study indicate that: (1) organizational culture has a positive effect on employee work discipline; (2) job satisfaction has a positive effect on employee work discipline; and (3) Organizational culture and job satisfaction have a significant influence on employee work discipline.. These findings indicate that the transformation of organizational culture and job satisfaction can be a strategic effort to improve employee work discipline.
Analisis Perbandingan Metode Grover dan Altman dalam Memprediksi Financial Distress pada Perusahaan Sub Sektor Hotel, Restoran, dan Pariwisata yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2020-2023 Basaria Francisca Maharani; Anissa Yuniar Larasati
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.v6i10.9770

Abstract

This study aims to analyze the comparison between the Grover and Altman methods in predicting financial distress in hotel, restaurant, and tourism subsector companies listed on the Indonesia Stock Exchange (IDX) for the period 2020–2023. The background of this research is the significant impact of the COVID-19 pandemic on the financial performance of the tourism sector, which caused many companies to experience losses. This study employs a quantitative approach with a comparative method. The research sample consists of 16 companies selected using purposive sampling based on specific criteria, resulting in 64 observations. The analysis was conducted using the Altman Z-Score and Grover models, followed by descriptive statistics, normality testing, comparative testing, as well as accuracy and type error calculations. The results indicate differences in prediction outcomes between the two models. The Grover model tends to produce more conservative results compared to the Altman model. The accuracy rate and type error analysis show that the Grover model is more accurate in predicting financial distress in this research sample. This study is expected to serve as a reference for investors, companies, and academics in evaluating potential bankruptcy in the future.
Pengaruh Brand Personality dan Social Influence Terhadap Repurchase Intention Konsumen Produk Fashion Merek Uniqlo di Kota Cimahi Rifqi Hafizh; Siti Herawati
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.v6i10.9771

Abstract

                This study aims to analyze the influence of brand personality and social influence on the repurchase intention of consumers of Uniqlo fashion products in Cimahi City. The background of this study is based on the decline in revenue of the Uniqlo fashion brand in Indonesia, which indicates a decline in consumer repurchase interest. Brand personality and social influence are considered two important factors in shaping consumer loyalty, but previous studies have shown inconsistent findings. This study employs a quantitative approach using a descriptive method with 90 respondents selected based on predetermined criteria. The research instrument used in this study is a questionnaire that has been tested for validity and reliability, with all items in the instrument deemed valid and reliable. The research data underwent classical assumption tests, with results showing normal distribution, no multicollinearity, and no heteroskedasticity. Data analysis was conducted using multiple linear regression with the assistance of SPSS Version 27 software. The results of the study indicate that, both partially and simultaneously, brand personality and social influence have a significant effect on repurchase intention.
Pengaruh Kredibilitas Influencer Terhadap Minat Beli Ulang yang Dimediasi oleh Cita Merek Skincare The Originote Vina Aprilia Purwadi; Siti Herawati
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.v6i9.9772

Abstract

The purpose of this study was to examine the influence of influencer credibility on repurchase interest mediated by the brand image of the originote skincare product, especially in the audience of detective doctors. The background of this study is based on the indication of a decrease in interest in rebuying. With a quantitative approach, the study included 98 people who were selected based on predetermined standards. Questionnaires that have gone through validity and reliability testing function as research instruments. All such instrument items are valid and reliable and according to the test results, data collection can be resumed. Furthermore, classical assumption testing is used to assess the data derived from questionnaire answers. The findings of this test show that the data have a normal distribution, do not show multicollinearity, and are free of heteroscedasticity. The data were then analyzed using simple regression analysis, multiple regression, and the Sobel test via SPSS software. The findings of the study show that Influencer Credibility has a positive and significant effect on Brand Image. The credibility of the influencer has no effect on the Repurchase Interest. Brand Image has a positive and significant effect on Repurchase Interest. Brand Image mediates the influence of Influencer Credibility on Repurchase Interest.
Pengaruh Pembinaan Disiplin dan Kepuasan Kerja Terhadap Motivasi Kerja Perawat Kontrak di Rumah Sakit XYZ Latifah; RM Juddy Prabowo
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.v6i10.9775

Abstract

Nurses are an important component besides doctors. As important as doctors, nurses also have a vital role in the treatment and recovery of a disease. This study aims to determine the effect of discipline coaching and job satisfaction on the work motivation of contract nurses at XYZ Hospital. The determination technique is to use the entire population for this study. The data collection methods used in this study are questionnaires, interviews, and documentation. Data analysis used in this study uses multiple linear regression analysis, the coefficient of determination with the SPSS program version 25. Respondents in this study were 98 contract nurses at XYZ Hospital. The results of the study indicate that there is a positive influence of discipline coaching on work motivation and job satisfaction has a positive influence on work motivation. While simultaneously, discipline coaching and job satisfaction have a significant effect on work motivation.
Hubungan Tata Kelola, Pelaporan, Kelangsungan Usaha, dan Kepercayaan Investor Pada Sektor Perbankan Dewi Lestari; Rita Wijayanti
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.v6i9.9776

Abstract

This research aims to analyze the relationship among corporate governance, corporate reporting, going concern, and investor confidence in financial sector companies listed on the Indonesia Stock Exchange during the period 2019–2021. The data were processed using the Statistical Package for the Social Sciences (SPSS) version 25.0. This study uses secondary data obtained from companies’ annual financial reports. The sampling technique employed is purposive sampling, with a total of 41 companies meeting the criteria as observation units. The analytical methods include descriptive statistical analysis, classical assumption tests, multiple linear regression, model feasibility tests, and hypothesis testing. The results show that the variable of going concern has a significant influence on investor confidence, and corporate governance directly affects investor confidence. However, corporate reporting does not have a direct effect on investor confidence. Furthermore, corporate governance indirectly influences investor confidence through the mediation of going concern, while corporate reporting does not have an indirect effect on investor confidence through the same mediation.

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