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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 Perputaran Kas, Piutang, Persediaan, Siklus Konversi Kas, dan Perputaran Aktiva Tetap Terhadap Profitabilitas pada Perusahaan Sub Sektor Farmasi yang Terdaftar di Bursa Efek Indonesia Periode 2020-2024 Kurnia Tri; Rudi Kurniawan; Linda Ayu Oktoriza; Diana Puspitasari
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.v7i1.10491

Abstract

This study aims to examine the effect of cash turnover, receivable turnover, inventory turnover, cash conversion cycle, and fixed asset turnover on profitability (ROA) in pharmaceutical subsector companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2024. The research seeks to understand how working capital efficiency and asset utilization contribute to improving a company’s financial performance, particularly in generating profits.A quantitative approach was applied using secondary data derived from the annual financial statements of pharmaceutical companies. The sample, selected through purposive sampling, consists of 13 companies with a total of 65 observations across five years. Data analysis involved descriptive statistics, classical assumption testing, and multiple linear regression using SPSS version 26 to evaluate the influence of each independent variable on profitability.The findings indicate that receivable turnover, inventory turnover, and the cash conversion cycle have a positive and significant effect on profitability. Meanwhile, cash turnover and fixed asset turnover show no significant influence. Simultaneously, all independent variables significantly affect profitability, with an R² value of 0.523, indicating that 52.3% of profitability variation is explained by the model. These results highlight that efficient management of receivables, inventory, and the cash conversion cycle plays a crucial role in enhancing profitability within the pharmaceutical sector.
Zakat Empowerment Model to Increase Income Generating Activities among Mustahik Sutrisno Sutrisno; Fifi Hakimi
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.v7i1.10502

Abstract

This qualitative study explores a zakat-based empowerment model aimed at enhancing income generating activities (IGA) among mustahik through an integrated framework of capital support, capacity building, and continuous mentoring. Data were collected through in-depth interviews and focus group discussions with mustahik beneficiaries and program managers of productive zakat initiatives in Yogyakarta. The analysis focuses on understanding how productive zakat interventions, entrepreneurial skills development, and institutional support shape mustahik’s business performance and economic independence. The findings reveal that structured training, intensive mentoring, and appropriate business model selection play crucial roles in enabling mustahik to optimize the use of productive zakat and improve their livelihoods. Moreover, financial literacy and ongoing institutional guidance emerge as key determinants of program success, influencing beneficiaries' ability to sustain and grow their microenterprises. This study contributes to the refinement of zakat empowerment frameworks and offers practical recommendations to strengthen the long-term effectiveness and sustainability of zakat-based entrepreneurship programs in poverty alleviation.
Pengaruh 4P Sepatu Basket Terhadap Minat Beli Generasi Z Di Kota Bandung William Ruddyanto; Boby Wiryawan Saputra
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.v7i1.10510

Abstract

This study explores how the 4P marketing mix (product, price, place, promotion) impact to the purchase intention of basketball shoes among generation z in Bandung. The growing interest in basketball on Z’s generation makes basketball retails and industries to understand what truly drive their buying decisions. Using quantitative approach and 97 generation z respondents who are living in Bandung. The responses were analysed using multiple linear regression to determine the partial impact and simultaneous impact. The result said product and place do not significantly influence purchase intention in partial way. It means Z’s generation think that product and location is not their main factors. In the other hand, price and promotion got their attention to increase purchase intention. So, Z’s generation are more responsive to price and promotion activity. Although, product and place did not influence individually on purchasing intention, product and place influence simultaneous together with price and promotion on purchasing intention. That mean 4P development still needed because of effect 4P. Overall, the study provides meaningful insight for business to develop their effective marketing strategies for Z’s generation.
The Role of Brand Trust in Mediating the Negative Influence of E-WOM and Content Marketing on Repurchase Intention (Case Study of Tomoro Coffee Seminyak) Anak Agung Putu Aditya Parma; Ida Ayu Iswari Pidada
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.v7i1.10515

Abstract

The rapid growth of Tomorro Coffee in Indonesia, especially in the Seminyak area, occurs amidst high consumer digital activity influenced by online reviews and content marketing. This study aims to examine the influence of Negative Electronic Word of Mouth (Negative E-WOM) and Content Marketing on Repurchase Intention with Brand Trust as a mediating variable. This study focuses on Tomoro Coffee Seminyak consumers who are actively involved in digital interactions and have made repeat purchases. A quantitative approach was used in this study using the Structural Equation Modeling–Partial Least Square (SEM-PLS) method to analyze the relationship between variables. The results show that Negative E-WOM and Content Marketing have a significant effect on Brand Trust and Repurchase Intention. In addition, Brand Trust is proven to have a significant effect on Repurchase Intention and mediates the relationship between Negative E-WOM and Content Marketing on Repurchase Intention. Overall, these findings indicate that consumers' repeat purchase decisions are more influenced by digital perceptions and their level of trust in the brand than by offline experience factors alone. The implications of this research emphasize that companies need to strengthen their digital communication strategies and manage consumer trust to increase repeat purchase intentions.
Pengaruh Profitabilitas, Risiko Bisnis, dan Growth Opportunity Terhadap Struktur Modal Wulan Aprilla; Kusuma Wijayanto
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.v7i1.10522

Abstract

Capital structure is the composition of financing used by companies to meet their expenditure needs, consisting of a combination of long-term internal and external funds. The purpose of this study is to determine the effect of profitability, business risk, and growth opportunity on the capital structure of manufacturing companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange for the period 2021-2024. This study applies secondary data and a quantitative approach with data processing using SPSS version 27 and multiple linear regression analysis. The research sample was selected using purposive sampling. A total of 41 companies that met the criteria produced 163 observations from a total population of 98 companies. The analysis shows that the variables of profitability, business risk, and growth opportunity have a significant effect on capital structure. These three variables collectively explain 53.8% of the variation in capital structure, while the rest is influenced by factors outside the scope of this study.
Kualitas Audit Sebagai Variabel Pemoderasi Antara Key Audit Matters (KAM) dan Audit Report Lag Pruenta Azzalea Adjani; Marita Marita
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.v7i1.10542

Abstract

This study aims to analyze the effect of KAM disclosure on audit report lag with audit quality as a moderating variable. This study was conducted on Energy Sector Companies listed on the Indonesia Stock Exchange (IDX) in 2023-2024. This is a descriptive quantitative study using purposive sampling with a sample size of 60 companies. The analysis technique used is Moderated Regression Analysis (MRA) using SPSS version 27.0. The results of this study are: 1) KAM disclosure does not have a significant positive effect on audit report lag; 2) Audit quality has a significant negative effect on audit report lag; 3) Audit quality successfully moderates the effect of KAM disclosure on audit report lag.
Analisis Penerapan Tunneling Incentive Terhadap Tax Avoidance Dengan Transfer Pricing Sebagai Variabel Moderasi Al Khansa Rezkiano Farah Nadya; Marita Marita
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.v7i1.10543

Abstract

This study aims to analyze the effect of tunneling incentive on tax avoidance with transfer pricing as a moderating variable in healthcare sector companies listed on the Indonesia Stock Exchange (IDX). This study employs a quantitative approach using secondary data. The sample was selected using the purposive sampling method, resulting in 66 observations from 33 companies during the 2023–2024 period. Hypothesis testing was conducted using the Moderated Regression Analysis (MRA) technique with statistical software. The results show that tunneling incentive and transfer pricing partially have a significant negative effect on tax avoidance. These findings indicate that under strict regulatory supervision, controlling shareholders' incentives and transfer pricing mechanisms encourage tax compliance as a corporate defensive strategy. Meanwhile, the interaction analysis proves that transfer pricing is unable to moderate the relationship between tunneling incentive and tax avoidance, suggesting that decisions regarding transfer pricing strategies and asset tunneling operate independently. The implications of this study highlight the effectiveness of recent tax regulations in mitigating management's opportunistic behavior in the healthcare sector.
Pengaruh Implementasi Green Banking, Risiko Likuiditas, dan Risiko Kredit, Terhadap Kinerja Keuangan Sektor Perbankan Alya Ghania Rahma; Marita Marita
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.v7i1.10544

Abstract

This study aims to analyze the impact of Green Banking implementation, Liquidity Risk, and Credit Risk on the financial performance of banks in Indonesia in the period 2023–2024, taking into account the increase in sustainable practices and existing global challenges. This study uses a quantitative method with secondary data obtained from sustainability reports and financial reports, with a total of 89–92 data points after removing outliers. The analysis was conducted using multiple linear regression on three financial performance indicators, namely Return on Assets (ROA), Return on Equity (ROE), and Capital Adequacy Ratio (CAR). The results show that, simultaneously, all independent variables have a significant effect on the three financial performance indicators. Partially, green banking has a positive effect on financial performance. Liquidity risk also has a positive effect on financial performance. On the other hand, credit risk has a negative effect on financial performance. Overall, this study concludes that green banking practices and risk management can affect financial performance, although their contribution to financial performance variation is still limited, so more optimal sustainability and risk control strategies are needed in the future.
Faktor-Faktor Penentu Penghindaran Pajak pada Perusahaan Multinasional Sektor Consumer Non-Cylicals Winda Silviana; Marita Marita
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.v7i1.10546

Abstract

Tax avoidance practices remain an important issue in Indonesia's taxation system, estimated to cause the state to lose up to US$4.86 billion in revenue. This study aims to examine the extent to which Capital Intensity, Sales Growth, and Accounting Conservatism play a role in influencing the level of Tax Avoidance. The research approach uses a quantitative method based on a literature study, with multiple linear regression analysis as the main technique. The theoretical basis refers to Positive Accounting Theory and Agency Theory to explain the motivation and behavior of companies in determining tax policy. Capital Intensity and Accounting Conservatism do not influence Tax Avoidance practices. Conversely, Sales Growth is proven to have a positive and significant effect, indicating that an increase in sales growth can open up more space for companies to manage profits that have implications for tax liabilities. Overall, these findings confirm that the dynamics of sales growth play a more decisive role than capital intensity or accounting conservatism in influencing tax avoidance practices.
Pengaruh Sistem Informasi Akuntansi dan Persepsi Kegunaan Terhadap Minat Penggunaan E-Wallet dengan Kepercayaan Pengguna Sebagai Variabel Moderasi I Komang Danu Putra; Putu Purnama Dewi
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.v7i1.10582

Abstract

Advances in digital technology have driven the increased use of e-wallets as a payment method, considered more practical, faster, and safer. However, public interest in using e-wallets is influenced by several factors, such as the quality of accounting information systems, perceived usability, and user trust. This study aims to examine the influence of accounting information systems and perceived usability on e-wallet use interest and to assess the role of user trust as a moderating variable. The study was conducted on MSMEs in Denpasar City using a quantitative approach by distributing questionnaires to 100 respondents. Data analysis used the Partial Least Square (PLS) method. The results revealed that the accounting information system has a positive and significant effect on interest in using e-wallets. Perceived usefulness also showed a significant positive effect on interest in use. In addition, user trust was able to strengthen the relationship between the accounting information system and perceived usefulness with interest in using e-wallets. Overall, these findings confirm that the better the quality of accounting information, the greater the perceived benefits, and the higher user trust, the greater the interest of MSMEs and the public in using e-wallets. This study is expected to provide a basis for consideration for e-wallet service providers in improving system quality, service features, and security aspects to foster user trust.

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