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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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Employee Work Productivity is Assessed in Terms of Integrity, Competence, Workload, and Use of Information Technology Suharno Suharno; Sudarwati Sudarwati; Istiatin Istiatin
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.v7i1.10148

Abstract

The purpose of this study is to examine and analyze the influence of integrity, competence, workload, and information technology on the work productivity of employees at the Bapenda Office of Surakarta City. The study was conducted at the Bapenda Office of Surakarta City. The research sample consisted of 58 TKPK employees working at Bapenda Surakarta City, using a census sampling technique. Data were collected using questionnaires. Data analysis was conducted using multiple linear regression analysis. The results of this study indicate that integrity has a significant effect on the work productivity of employees at the Bapenda Office of Surakarta City. Competence has a significant effect on the work productivity of employees at the Bapenda Office of Surakarta City. Workload has a significant effect on the work productivity of employees at the Bapenda Office of Surakarta City. The utilization of information technology has a significant effect on the work productivity of employees at the Bapenda Office of Surakarta City. Integrity, competence, workload, and The utilization of information technology has a simultaneous and significant effect on the work productivity of employees at the Bapenda Office of Surakarta City.  
Pengaruh Customer Experience Terhadap Brand Switching dengan Mediasi Electronic Word of Mouth pada Pengguna TikTok Shop Indonesia Muhammad Exsel Al Syiamudawan; Rohimat Nurhasan; Fikri Fahru Roji
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.v7i1.10252

Abstract

The purpose of this research is to identify the influence between customer experience and brand switching via the mediating role of electronic word of mouth. Users of TikTok Shop in Indonesia were the subjects of the research. Customer Experience (X) is an exogenous variable, Brand Switching (Y) is an endogenous variable, and Electronic Word of Mouth (Z) is an intervening variable in this quantitative research. The researchers in this study used a non-probability strategy based on purposive sampling and sent questionnaires to respondent. A technique called Partial Least Squares Structural Equation Modeling (PLS-SEM) was used to assess the association between variables when the acquired data was processed. Positive and statistically significant effects of Customer Experience on E-WOM and Brand Switching were observed. Furthermore, it was shown that E-WOM significantly and positively impacts brand switching. In the link between Customer Experience and Brand Switching, E-WOM was shown to have a major moderating role. This demonstrates that consumer choices to select e-commerce is influenced by the strength of the pleasant customer experience, which in turn increases the motivation for effective communication and engagement among users on digital platforms.
Analisis Persepsi Pengunjung Terhadap Fasilitas Water Refill di Stasiun Semarang Tawang Jawa Tengah Siska Ayu Andarini; Agnes Andeli
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.v7i1.10291

Abstract

This study is entitled “Analysis of Visitors’ Perceptions of Water Refill Facilities at Semarang Tawang Station, Central Java”. The background of this research stems from the provision of water refill facilities by PT Kereta Api Indonesia as an environmentally friendly innovation that supports sustainable transportation, reduces single-use plastic, and promotes a healthy lifestyle. However, its utilization in the field has not been optimal, as many visitors still prefer bottled water for practicality or due to doubts about water quality. The study employed a descriptive qualitative method through observation, interviews, and documentation. Data were collected from visitors with diverse backgrounds as well as station staff. The findings show that the water refill facility at Semarang Tawang Station generally meets standards of cleanliness and comfort, with clear water, well-functioning dispensers, and a relatively clean environment. Nevertheless, some weaknesses remain, such as wet and slippery floors, locations that are less visible due to the absence of clear signs, and dispenser designs that are not child-friendly. Low utilization is also influenced by limited information about the facilities, visitors habits that favor bottled water, and perceptions of quality that remain doubtful despite meeting laboratory standards. Technical obstacles such as malfunctioning taps or water depletion occur infrequently but still reduce user trust. In conclusion, the water refill facility has great potential to support sustainable public services, yet its success depends on the combination of technical quality, visitors trust, and the effectiveness of socialization carried out by station management.
Dampak Pelanggaran Kode Etik Profesi Akuntan Publik Terhadap Profesionalisme Akuntan Muhammad Suhal; Andreas Bambang Daryatno
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.v7i1.10322

Abstract

The purposes of this study to analyses the impact of professional code violations on the level of professionalism of public accountants in Indonesia. Professional ethics are the moral and social foundation for maintaining public trust in financial reports. Code violations such as financial statement manipulation, corruption, conflicts of interest, and breaches of independence due to strong internal pressure to achieve certain targets to maintain reputation in the eyes of stakeholders, cause a decline in the integrity and reputation of the profession. Problems of governance and fraud at the client management level, weak internal controls, weaknesses in professional skepticism and audit procedures, and poor-quality control within public accounting firms pose challenges for accountants. This research uses a cumulative descriptive research design that departs from previous case studies. According to Sugiyono (2020), descriptive research aims to provide a clear picture of a particular condition, phenomenon, or event in a systematic and measurable manner. Meanwhile, a cumulative approach allows for the collection and analysis of data from various sources and previous studies on an ongoing basis. The research sample is a case study of several large companies in Indonesia, including PT Pertamina (Persero), PT Timah Tbk, PT Garuda Indonesia Tbk, PT Asuransi Jiwasraya (Persero), PT Indofarma Tbk, PT Sunprima Nusantara Pembiayaan (SNP Finance), and PT eFishery. The results of the study indicate that ethical violations directly impact state losses and a decline in accountant professionalism, reducing investor confidence and damaging the image of the public accounting profession. Therefore, stricter enforcement of professional ethics and improved ethics training are necessary so that public accountants can maintain their integrity and credibility.
Analisis Pengungkapan Biaya Lingkungan pada Pengelolaan Limbah Rumah Sakit Umum Daerah (RSUD) Toto Kabila, Bone Bolango Istifani R. Sako; Ronald S Badu; Yustina Hiola
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.v7i1.10330

Abstract

This study aims to analyze the environmental cost disclosure in waste management at Toto Kabila Regional General Hospital (RSUD) Bone Bolango. The research method used is descriptive qualitative. The data used are primary and secondary data, with data collection using direct interviews and archival documents. The results of this study indicate that Toto Kabila Regional General Hospital (RSUD) Bone Bolango has incurred waste management costs as a form of maintaining environmental quality. Waste management costs incurred have not been specifically classified in the environmental cost report. However, in implementing environmental cost allocation, Toto Kabila Bone Bolango Regional General Hospital identifies environmental costs based on waste type, recognizes waste management costs when they provide benefits to the hospital, measures waste management costs using monetary units, presents waste management costs alongside other costs related to environmental costs, and discloses waste management costs in the operational report.
Analisis Pengaruh Program Indonesia Pintar, Program Keluarga Harapan Terhadap Indeks Pembangunan Manusia di Provinsi Gorontalo 2019-2024 Marsela Abdul Hamid; Sri Endang Saleh; Sri Indriyani S. Dai
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.v7i1.10331

Abstract

This study aims to analyze the influence of the Indonesia Smart Program (PIP) and the Family Hope Program (PKH) on the Human Development Index (HDI) in Gorontalo Province from 2019 to 2024. Using a quantitative approach and panel data analysis, this research examines the contribution of both programs to the key dimensions of HDI—health, education, and economic welfare. The findings reveal that PKH has a positive and statistically significant effect on HDI, as reflected by a probability value of 0.000, which indicates strong significance. Meanwhile, PIP also shows a positive direction of influence, but it is not statistically significant. Overall, both programs contribute 97% to the variation in HDI in Gorontalo Province. These results highlight the essential role of government intervention in improving human development, although the effectiveness of PIP implementation still requires improvement.
Peran Love of Money, Financial Attitude, dan Financial Self-Efficacy terhadap Pengelolaan Keuangan Mahasiswa yang Berwirausaha di Kota Semarang Monica Dwi Handayani; Diana Puspitasari; Dian Prawitasari; Fakhmi Zakaria
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.v7i1.10339

Abstract

The growth of student entrepreneurship in Semarang City has not been fully accompanied by adequate financial management capabilities. Financial record-keeping problems, particularly the inability to separate personal and business finances, remain prevalent and tend to increase, potentially hindering the sustainability of student-owned MSMEs.  This study aims to examine the effects of Financial Attitude, Financial Self-Efficacy, and Love of Money on the financial management of student entrepreneurs in Semarang City. A quantitative approach with a survey method was employed, involving 182 student entrepreneurs selected through purposive sampling. Data were collected using a Likert-scale questionnaire and analyzed with Structural Equation Modeling–Partial Least Square (SEM-PLS) using SmartPLS 4. The results indicate that Financial Attitude, Financial Self-Efficacy, and Love of Money have a positive and significant effect on students’ financial management. The R-square value of 0.670 demonstrates the model’s ability to explain variations in financial management. In conclusion, psychological financial factors play an important role in improving financial management among student entrepreneurs.
Pengaruh Green Human Resource Management Terhadap Pro - Enviromental Behavior Dimediasi oleh Green Knowledge Sharing dan Psychological Green Climate pada Karyawan Destinasi Wisata di Kabupaten Bogor Anggita Agustia; Netania Emilisa; Viona Kayla; Renata Alifia; Zahra Afifah
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.v7i1.10345

Abstract

This study aims to analyze the effect of Green Human Resource Management (GHRM) on Pro-Environmental Behavior (PEB) mediated by Green Knowledge Sharing (GKS) and Psychological Green Climate (PGC) among employees of tourism destinations in Bogor Regency, Indonesia. This quantitative research employed a correlational approach using a survey method with 220 respondents. The findings reveal that GHRM has a significant positive effect on both GKS and PGC. Furthermore, GKS and PGC positively influence PEB. The study also confirms that GKS and PGC fully mediate the relationship between GHRM and PEB. However, the direct effect of GHRM on PEB shows a negative relationship, indicating that without the support of knowledge-sharing processes and a positive psychological green climate, GHRM practices alone are insufficient to enhance pro-environmental behavior. These findings highlight the importance of strengthening green knowledge-sharing culture and fostering a supportive psychological climate to promote environmentally responsible behavior among tourism employees.
Efek Digital Work Environment terhadap Innovative Work Behavior: Peran Mediasi Employee Engagement dan Moderasi Work Distress pada UMKM Kuliner Surabaya Anita Asnawi; Sri Utami Ady
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.v7i1.10437

Abstract

In the era of digital transformation, small businesses increasingly depend on technology to enhance efficiency and foster innovation. This study investigates how digital work environments (DWE) influence innovative work behaviour (IWB) among employees of culinary MSMEs in Surabaya, Indonesia, with employee engagement (EE) as a mediator and work distress (WD) as a moderator. Based on the Job Demands–Resources (JD–R) framework, data from 156 respondents were analyzed using SmartPLS 3. Results show that DWE strongly promotes EE, which subsequently drives IWB, confirming partial mediation. However, DWE has no direct effect on innovation, indicating that digital systems stimulate creativity mainly through psychological engagement. WD negatively affects innovation but does not moderate the EE–IWB link. These findings illustrate a dual mechanism within JD–R theory, where digital environments act as motivational resources while distress independently hinders creativity. The study enriches understanding of JD–R dynamics in digitalized MSMEs and highlights the importance of balancing technology, engagement, and well-being to sustain innovation.
Pengaruh Tampilan Fisik dan Lingkungan Sosial Terhadap Minat Beli dengan Gaya Hidup Konsumen Sebagai Moderator: Studi Kasus pada Perumahan Cluster di Kabupaten Indramayu Hafizharauf Anwari Muhamad; Aang Curatman; Yusuf
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.v7i1.10471

Abstract

The growing demand for modern housing and the shifting preferences of younger generations in Indramayu Regency have made it increasingly important to understand the factors that shape consumers’ purchase intentions. This study examines the effects of property physical appearance, social environment, and lifestyle on purchase intention. A quantitative method was employed by distributing questionnaires to prospective buyers and residents in three housing clusters: Pesona Estate, Pesona Citra Residence 2, and Graha Sudirman Cluster Alamanda. Data were analyzed using Structural Equation Modeling-Partial Least Squares (SEM-PLS) to assess validity, reliability, direct effects, and moderating effects. The findings indicate that the physical appearance of the property has a positive and significant effect on purchase intention, highlighting building aesthetics, construction quality, and modern design as crucial factors in shaping consumer perceptions. The social environment also shows a positive and significant influence through perceptions of safety, comfort, accessibility, and social cohesion. However, lifestyle is found to exert a negative moderating effect on the relationship between both physical appearance and social environment with purchase intention, suggesting differences in visual and social preferences among Millennial and Gen Z consumers. An R2 value of 0,962 demonstrates that the three variables collectively explain 96,2% of the variance in purchase intention. These findings emphasize the importance of housing development strategies that integrate high quality physical design, stronger social interaction, and targeted lifestyle segmentation to enhance consumer appeal and purchasing decisions.

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