cover
Contact Name
Dhita Febyanti
Contact Email
editor@ijefm.co.in
Phone
+6281315458523
Journal Mail Official
editor@ijefm.co.in
Editorial Address
Jl. Raya Pemda Pajeleran Sukahati No. 41 Cibinong, Bogor. 16913
Location
Kab. gresik,
Jawa timur
INDONESIA
Journal of Ekonomics, Finance, and Management Studies
ISSN : 26202956     EISSN : 27470490     DOI : https://doi.org/10.47467/elmal.v5i12
Core Subject : Religion, Economy,
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.
Articles 1,633 Documents
Pengaruh Fear Of Missing Out (FOMO), Shopping Enjoyment dan Hedonic Shopping Motivation Terhadap Online Impulse Buying (Studi pada Gen Z pengguna E-Commerce Shopee di Purworejo) Sania Rizki Ramadhani; Titin Ekowati; Fitri Rahmawati
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 12 (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.v6i12.10431

Abstract

The growth of e-commerce in Indonesia, particularly through Shopee, has driven changes in consumer behavior, especially among Generation Z, who are quick to adapt to technology and highly active on social media. These conditions make Gen Z more susceptible to emotional triggers and impulsive purchasing tendencies in digital environments. The population in this study consists of all residents of Purworejo. The sample was determined using a purposive sampling technique, resulting in 120 respondents. Data were collected using a questionnaire distributed via Google Forms. Data analysis was carried out using SPSS for Windows. The questionnaire used in this research was pilot-tested and met the required standards of validity and reliability. Hypothesis testing was conducted using multiple linear regression analysis. The findings indicate that (1) fear of missing out (FoMO) has a positive and significant effect on online impulse buying; (2) shopping enjoyment has a positive and significant effect on online impulse buying; and (3) hedonic shopping motivation has a positive and significant effect on online impulse buying.
Pengaruh Information quality, Social presence, dan Financial bonds Terhadap Impulsive buying behavior dalam Live streaming commerce yang Dimediasi oleh Flow experience Elsa Putri Mistya Wardani; Soepatini Soepatini
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 12 (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.v6i12.10483

Abstract

This study aims to examine the effect of Information quality, Social presence, and Financial bonds on Impulsive buying behavior in the context of live streaming commerce, mediated by Flow experience. A causal quantitative method was employed, collecting data via online questionnaires from 240 purposive respondents, users of platforms such as TikTok Shop, Shopee Live, and Lazada Live in Indonesia. The independent variables included Information quality, Social presence, and Financial bonds; the dependent variable was Impulsive buying behavior; and Flow experience served as the intervening variable. Structural Equation Modeling using Partial Least Squares was applied for analysis. Results indicate that Information quality significantly enhances Flow experience but does not directly drive impulsive purchases. Social presence and Financial bonds significantly influence impulsive buying directly, while Flow experience does not act as a mediator. These findings suggest that impulsive buying behavior is primarily driven by external factors such as social interaction and financial incentives, whereas Information quality enhances consumer engagement. The study offers insights for academics and business practitioners to optimize interactive features and promotional strategies in live streaming commerce.
Pengaruh E-wallet Service Dimensions Terhadap Customer Loyalty yang Dimediasi oleh Customer satisfaction Fakhirah Febriana Putri; Soepatini Soepatini
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 12 (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.v6i12.10484

Abstract

This study investigates how various aspects of e-wallet services influence Customer Loyalty, with customer satisfaction serving as a mediating factor. A quantitative causal approach was employed, involving seven research variables: five independent variables Service Quality, Ease of Use, Usefulness, Cost, and security; one dependent variable, Customer Loyalty; and one intervening variable, customer satisfaction. The sample consisted of 250 students in Surakarta who had been using e-wallets for at least three months, collected through an online questionnaire using purposive sampling. Data were analyzed using PLS-SEM via SMARTPLS 3, including assessments of the measurement model (outer model) and structural model (inner model) to evaluate validity, reliability, multicollinearity, and hypothesis testing for both direct and mediating effects. The results reveal that all service dimensions have positive and significant effects on both customer satisfaction and loyalty, while customer satisfaction significantly mediates the relationship between service dimensions and loyalty. These findings highlight the importance of enhancing Service Quality, Ease of Use, Usefulness, Cost efficiency, and security as strategies to strengthen e-wallet user loyalty.
Pengaruh Pengalaman Merek, Autentisitas Merek, Ekuitas Merek, Terhadap Loyalitas Merek Melalui Kepuasan Pelanggan Ika Widayani; Jul Aidil Fadli
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 1 (2026): 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.v7i1.9881

Abstract

With the rapid development of the market, the beauty industry in Indonesia is experiencing intense competition, requiring companies to devise effective strategies to build and maintain customer satisfaction. These efforts are carried out by improving the quality and benefits of the products offered, with the aim of creating long-term relationships between companies and customers. This study aims to analyze the influence of brand experience, brand authenticity, and brand equity in shaping brand loyalty mediated by customer satisfaction toward the Somethinc beauty product brand in Bekasi. The study employs a quantitative approach using purposive sampling techniques on 120 respondents who have used Somethinc products for 6 months. Data were collected through questionnaires and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results of the study indicate that customer satisfaction positively contributes to brand loyalty and mediates the influence of brand experience provided by the Somethinc beauty product brand. However, this study did not find an influence of brand equity in increasing customer satisfaction.
Penerapan Business Model Canvas dalam Mewujudkan Keberlanjutan Usaha Jual Beli Hasil Bumi Siva Khoerunisa; Rohimat Nurhasan; Hilman Rismanto
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 1 (2026): 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.v7i1.9981

Abstract

MSMEs play an important role in the Indonesian economy, but most business actors face challenges in maintaining business sustainability. This research aims to analyze the application of business models using the nine elements of the Business Model Canvas (BMC) combined with SWOT analysis. This research uses a descriptive qualitative method conducted through interviews and observations of business owners. The results of the analysis show that Mitra Mulya has strengths in strategic business location, product quality, customer trust, good relationships with suppliers and customers, and commitment to providing guarantees, but is weak in internal management that is not yet efficient and well structured. The IFE score of 2.98 and EFE score of 3.15 indicate a strong internal and external position. The matrix position is at point (1,12) (1,23) quadrant I aggressive strategy (SO), strategy recommendations include improving service quality and strengthening relationships to expand the market, maximizing quality and providing a warranty for damaged goods to open new partnerships, and maintaining relationships with suppliers so that the supply of goods is maintained. These findings confirm that BMC and SWOT are effective in formulating business sustainability strategies.
Evaluasi Pelaksanaan Standar Operasional Prosedur Pengelolaan Program Ketahanan Pangan Berbasis Alokasi Dana Desa di Desa Teluk Rimba, Kec. Koto Gasib, Kabupaten Siak Novrida Talis; Amrizal Amrizal; Iwan Setiadi
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 1 (2026): 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.v7i1.9998

Abstract

This study aims to evaluate the implementation of Standard Operating Procedures (SOPs) in the management of the Village Fund Allocation (ADD)-based food security program in Teluk Rimba Village, Koto Gasib District, Siak Regency. The method used in this study was a qualitative approach through interviews, observation, and documentation with village officials, village facilitators, and beneficiaries. The results indicate that although the SOPs were developed through village deliberations and serve as guidelines for program planning, implementation, and reporting, their implementation still faces various obstacles such as limited community understanding, delays in distribution, and weak oversight. In general, the SOPs have been implemented according to regulations, but improvements in socialization, coordination, and monitoring are needed to optimize the effectiveness, accountability, and sustainability of the food security program.
Pengaruh Sosialisasi Perpajakan, Sanksi Perpajakan dan Pengetahuan Perpajakan Terhadap Kepatuhan Wajib Pajak UMKM Kota Semarang Noval Setyawan; Ratna Herawati
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 1 (2026): 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.v7i1.10040

Abstract

This study aims to analyze the influence of tax socialization, tax sanctions, and tax knowledge on taxpayer compliance of MSMEs in Semarang City. The object of this study is MSME taxpayers in Semarang City. This study is a quantitative study. The determination of the research sample used a purposive sampling method and obtained a sample of 100 MSME taxpayers in Semarang City registered with the Cooperatives and MSMEs Office of Central Java Province. The data analysis method used multiple linear regression analysis. The results of the study indicate that partially and simultaneously the variables of tax socialization, tax sanctions, and tax knowledge have a positive and significant effect on taxpayer compliance.
The Israel Boycott Movement: The Role of The Theory of Planned Behavior on Purchase Intention of Israel-Affiliated Products with Religiousness As a Moderator Aya Sofia Ardelia
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 1 (2026): 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.v7i1.10061

Abstract

This study aims to analyze the influence of the theory of planned behavior, which consists of attitudes, subjective norms, and behavioral control, on the intention in purchasing Israeli-affiliated products. This study will also analyze how religiosity moderates this influence. Primary data from 170 people will be collected using purposive sampling and analyzed using Structural Equation Modelling (SEM). The results show that perceived subjective norms and behavioral control influence the intention in purchasing Israeli-affiliated goods. Furthermore, religiosity is not able to moderate (strengthen/weaken) the relationship between attitudes, subjective norms and perceived behavioral control towards the purchase of Israeli-affiliated goods. Religiosity is actually a factor that directly influences the purchase of Israeli-affiliated goods.
Pengaruh Green Accounting dan Media Exposure Terhadap Profitabilitas pada Perusahaan Tambang Ika Din Rachmawati; Hayu Wikan Kinasih
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 1 (2026): 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.v7i1.10066

Abstract

                This study aims to analyze the effect of green accounting and media exposure on the profitability of mining companies listed on the Indonesia Stock Exchange. The background of this research is based on the importance of implementing environmental accounting and public information disclosure in improving corporate financial performance amid increasing sustainability demands. The research employs a quantitative method with a multiple linear regression approach. Data were obtained from annual reports of companies for the 2020–2024 period, selected using a purposive sampling method. The results show that green accounting and media exposure have a positive and significant effect on profitability. This indicates that the better a company manages environmental costs and enhances information transparency through media exposure, the higher its profitability level. However, the contribution of both independent variables is only 40%, while the remaining 60% is influenced by other factors not included in this study. This research is expected to serve as a reference for companies to strengthen their sustainability and transparency strategies to achieve optimal financial performance.
Pengaruh Green Accounting, Corporate Social Responsibility, dan Struktur Modal Terhadap Kinerja Keuangan Kharisma Apriliana Putri; Zaenal Wafa
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 1 (2026): 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.v7i1.10109

Abstract

This study aims to determine the influence of the implementation of green accounting, corporate social responsibility (CSR), and capital structure on the financial performance of coal mining companies listed on the Indonesia Stock Exchange (IDX) for the 2021-2023 period. The research method used is quantitative with a multiple linear regression approach. The research sample was taken by purposive sampling of 15 companies for 3 years, so that 45 data were obtained which were analyzed using secondary data from financial statements and sustainability reports. The results of the study show that green accounting and Corporate Social Responsibility have a negative and significant effect on financial performance, while capital structure has a positive and significant effect on financial performance. These findings indicate that the company's environmental costs and Corporate Social Responsibility activities have not had a direct positive impact on short-term financial performance, but investments in capital structure management can significantly improve financial performance. This research provides important insights for mining companies to efficiently manage environmental and Corporate Social Responsibility costs and balance capital structures to maintain and improve financial performance while supporting corporate sustainability.

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