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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 Proses Rekrutmen dan Seleksi terhadap Kualitas Karyawan Baru: Mediasi Kompetensi Karyawan pada PT LGP Banjarmasin Fauziannor Fauziannor; Yudi Rahman; Nonni Yap
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.v7i1.10587

Abstract

This research aims to analyze the influence of the recruitment and selection process on the quality of new employees through the mediation of employee competency at PT LGP Banjarmasin. The research method used is quantitative with data collection techniques through distributing questionnaires to 85 respondents who are new employees recruited in the 2023–2025 period. The data analysis technique uses Partial Least Square Structural Equation Modeling (PLS-SEM). The research results show that the recruitment and selection process has a positive and significant effect on the quality of new employees. In addition, employee competency has been proven to be able to significantly mediate the relationship between the recruitment and selection process and the quality of new employees. These findings confirm that the implementation of systematic, objective and competency-based recruitment and selection procedures can increase the effectiveness of workforce placement and have an impact on improving the quality of the company's human resources. Thus, this research recommends that PT LGP Banjarmasin continue to strengthen the competency-based selection process to obtain employees who suit the organization's needs.
Pengaruh Profitabilitas dan Likuiditas Terhadap Harga Saham pada Perusahaan Sektor Consumer Cyclical di Bursa Efek Indonesia Periode 2020–2024 Ardhini Rhisnu Fadylla; Nunung Nurhasanah; Tubagus Ahmad Darodjat
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.v7i1.10592

Abstract

This study aims to analyze the effect of profitability (ROA) and liquidity (CR) on stock prices (PBV) in consumer cyclical sector companies on the Indonesia Stock Exchange for the 2020–2024 period. The analysis method used is multiple linear regression with classical assumption tests including normality, multicollinearity, heteroscedasticity, autocorrelation, and model feasibility tests. The descriptive statistics show that PBV has a maximum value of 147 and a mean of 3.13, ROA with a mean of 4.47, and CR with a mean of 2.47. The regression results indicate that profitability has a significant positive effect on stock prices (p=0.000, t=4.146), while liquidity has no significant effect (p=0.293, t=-1.055). The Adjusted R2 value of 0.083 indicates that ROA and CR are only able to explain 8.3% of the variation in PBV. This finding indicates that profitability is the main factor determining stock valuation in the consumer cyclical sector, while liquidity does not determine stock price changes.
Pengaruh Content Marketing dan Harga Flash Sale Terhadap Keputusan Pembelian Tiktok Shop: Studi Kasus Mahasiswa Manajemen Perguruan Tinggi Swasta di Cikarang Sarmin Sarmin; Soedjatmoko Soedjatmoko; Muhammad Arif Febrianto; Muhamad Daman Ardian
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.v7i1.10625

Abstract

This research is titled "The Influence of Content marketingand Flash sale Prices on Purchase Decisions at TikTok Shop on Management Students in Cikarang". The background of this research is the rise of TikTokShop, which uses content marketingtactics and flash sale pricing. However, there is still little research done on how these tactics affect consumer choices, especially among college students who should be aware of these marketing tactics. The purpose of this study is to analyze the partial and simultaneous influence of these two factors. Using purposive sampling techniques, 380 Management students who used TikTokShop were given an online questionnaire as part of a quantitative research approach. The study's findings show that the price of flash sales and content marketingsignificantly influences consumer purchasing decisions, either partially or simultaneously. These two variables influenced 25.4% of purchase decisions, while other factors influenced 74.6%, with an R2 value of 0.254. With a t-value of 6.286, content marketingemerged as the most significant variable, suggesting that content marketingis more successful than flash sales in attracting purchase interest. Businesses looking to optimize their TikTokShop content marketingstrategy can use these findings as a guide.
Implementasi Marketing Syari’ah dan Inovasi Produk dalam Meningkatkan Kinerja UMKM di Kecamatan Talun Kabupaten Cirebon Abdul Rosyid; Rifqi Muthoharul Janan; Udin Komarudin; Enceng Iip Syaripdin; Kiki Rofi’ah Alawiyah
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.v7i1.10673

Abstract

This study aims to describe the implementation of sharia marketing and product innovation in an effort to improve the performance of MSMEs in Talun District, Cirebon Regency. The focus of the research is directed toward an in-depth understanding of marketing practices based on sharia values, the forms of product innovation developed, and how these two aspects contribute to improving business performance. The research method employed is a qualitative approach with a case study design, using data collection techniques such as in-depth interviews, observation, and documentation with MSME actors selected through purposive sampling. Data analysis was carried out through the stages of data reduction, data presentation, and conclusion drawing. The results of the study show that sharia marketing is implemented by MSMEs through the principles of honesty, transparency, friendly service, and the avoidance of practices that harm consumers. Product innovation is carried out through design improvements, enhanced material quality, product diversification, and adjustments to local market needs. These two strategies have been proven to strengthen customer trust, increase competitiveness, and encourage sales growth and business stability. This study emphasizes that integrating sharia values with product innovation is a strategic step for MSMEs in facing the dynamics of business competition. These findings are expected to serve as a reference for MSME practitioners, business facilitators, and policymakers in formulating MSME empowerment programs based on sharia principles and sustainable innovation.
Analisis Penerapan Manajemen Risiko yang Terstruktur dan Komprehensif di PT. XYZ Sebagai Perusahaan Asuransi Masadjie Masadjie; Franciskus Antonius
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.v7i1.10712

Abstract

This study aims to analyze the implementation of risk management at PT XYZ, a company engaged in the field of guarantee agency services. Methodologically, this study was designed as a qualitative descriptive study with primary data collected through in-depth interviews. The results of the analysis indicate that PT XYZ has successfully implemented a risk management system that meets two main criteria: comprehensive in scope and structured in its framework. This structured implementation is realized through a collaborative risk identification process, involving various work units within a systematic framework. The comprehensive aspect is reflected in the risk assessment approach that combines qualitative considerations to obtain a complete and comprehensive picture of the risk. This combination ensures that all dimensions of risk, both quantifiable and strategic and reputational, are well mapped. The study revealed that the mitigation and monitoring measures implemented by the company are sustainable, further emphasizing the systemic and structured nature of the entire risk management process. This implementation has gone beyond the basic objective of merely meeting regulatory compliance. The system has evolved into a strategic enabler that actively supports strategic decision-making, maintains the company's reputation, and ultimately ensures business sustainability in the face of a dynamic risk landscape. These findings demonstrate that a structured and comprehensive risk management framework is not an administrative burden, but rather a strategic investment for long-term business resilience and growth.
Pengaruh Influencer Marketing, Online Customer Review, dan Price Bundling Terhadap Keputusan Pembelian Produk Skincare Melalui Media Tiktok Komang Tania Andini; I Nengah Wirsa
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.v7i1.10713

Abstract

This study aims to determine the influence of online customer review and price bundling influencer marketing partially and simultaneously on purchasing decisions. The sample in this study was 112 people who had purchased or seen Yoni skincare promotions on TikTok, with a minimum age criteria of 20 years to > 40 years. Data analysis techniques used Validity Test, Reliability Test, Classical Assumption Test, Multiple Linear Regression Analysis, Determination Coefficient Test, F Test and t Test. From the results of the study, it was found that motivation had a positive and significant effect on purchasing decisions, online customer reviews had a positive and significant effect on purchasing decisions, price bundling had a positive and significant effect on purchasing decisions and online customer review and price bundling influencer marketing together had a significant effect on purchasing decisions. The researcher's recommendations include encouraging Yoni Skincare management to consistently guide collaborating influencers to provide honest product reviews, offering prizes or discounts to consumers who provide strong and convincing reviews, consistently offering useful and high-quality product bundles, and continuously innovating to deliver higher-quality products.
Pengaruh Desain Produk dan Harga Terhadap Keputusan Pembelian Gitar Pada Toko JS Music Di Sukoharjo Nurul Azizah Nur Fatimah; Muhammad Syihabuddin
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.v7i1.10729

Abstract

This study aims to analyze the influence of product design and price on guitar purchasing decisions at the JS Music Store in Sukoharjo. The population of this study was the Sukoharjo community totaling 916,472 people as potential consumers, with a sample of 100 respondents obtained through the distribution of Likert scale questionnaires. The analysis method used was multiple linear regression with validity and reliability tests, classical assumption tests, as well as t-tests and coefficients of determination. The results showed that product design had no significant effect on purchasing decisions, while price had a significant effect on guitar purchasing decisions at the JS Music Store. The customized R-square value of 0.338 indicates that product design and price contributed 33.8% to purchasing decisions, while 66.2% was influenced by other factors outside this study. This finding confirms that price is the dominant factor in influencing consumer purchasing decisions, while design only plays a role as added value and not as the main factor.
Pengaruh Green Accounting dan Good Governance Terhadap Kinerja Keuangan Dengan Corporate Social Responsibility Sebagai Variabel Moderasi: Studi Empiris pada Perusahaan Sektor Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Periode 2022-2024 Sri Wahyuni; Andy Dwi Bayu Bawono
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.v7i1.10738

Abstract

Financial performance is the main indicator for evaluating a company's effectiveness and efficiency. This study aims to analyze the effect of environmental cost accounting, environmental information disclosure, independent commissioners, and institutional ownership on financial performance, with corporate social responsibility as a moderating variable. The population in this study was all companies listed on the Indonesia Stock Exchange in 2022-2024. The sampling technique used a purposive sampling method and obtained a sample of 57 non-cyclical consumer companies listed on the Indonesia Stock Exchange and meeting the criteria. Financial performance was measured using Return on Assets (ROA). The research method used was quantitative research. The data sources in this study used secondary data in the form of annual financial reports and company sustainability reports. The data analysis technique used was multiple linear regression analysis with the SPSS 27 program. The results showed that institutional ownership variables affected financial performance, while environmental cost accounting, environmental information disclosure, and independent commissioners did not affect financial performance. Furthermore, corporate social responsibility was unable to strengthen or weaken the relationship between all independent variables and the dependent variable.
Locus of Control terhadap Kinerja Karyawan PT Jaya Makmur Indo Agro Usaha dengan Mediasi OCB Rania Destiana; Ahmad Rizki Sridadi
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.v7i1.10782

Abstract

Employee performance is a crucial factor in achieving organizational objectives, particularly in the plantation sector, which requires accuracy, discipline, and teamwork. This study aims to examine the effect of locus of control (LOC) on employee performance and to test the role of organizational citizenship behavior (OCB) as a mediating variable at PT Jaya Makmur Indo Agro Usaha. The research employed a quantitative method with an explanatory design. The sample consisted of all 50 permanent employees, selected using a census technique. Data were collected through questionnaires and analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with the assistance of SmartPLS software. The results indicate that locus of control has a positive and significant effect on OCB and employee performance. In addition, OCB significantly influences performance and mediates the relationship between LOC and employee performance. These findings suggest that employees with a strong internal LOC are more likely to demonstrate voluntary work behaviors that enhance organizational effectiveness. Therefore, improving employee performance can be achieved through strengthening individual character and fostering a cooperative work environment.
Teknik Audit Berbantuan Komputer sebagai Pemoderasi Integritas dan Kompetensi Auditor terhadap Kualitas Audit Putu Wahyu Inspirawan; 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.v7i1.10806

Abstract

This study aims to examine the effect of auditor integrity and auditor competence on audit quality, with Computer-Assisted Audit Techniques (CAATs) as a moderating variable. The study is grounded in attribution theory, which explains that auditor behavior is influenced by internal factors such as integrity and competence, as well as external factors such as the use of audit technology. This research employs a quantitative approach using a survey method. Data were collected through questionnaires distributed to auditors working at Public Accounting Firms (PAFs) in Bali Province. The sampling technique used was purposive sampling, and data analysis was conducted using Partial Least Square (PLS) with a moderated regression model. The results indicate that auditor integrity and auditor competence have a positive and significant effect on audit quality. Furthermore, CAATs have a significant effect on audit quality and are proven to moderate the relationship between auditor integrity and audit quality, as well as between auditor competence and audit quality. These findings suggest that the implementation of CAATs strengthens the role of auditor integrity and competence in producing high-quality audits. This study provides practical implications for Public Accounting Firms to enhance audit quality by strengthening auditor integrity, improving auditor competence, and optimizing the use of computer-assisted audit techniques.

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