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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 1,782 Documents
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Pengaruh Beban Pajak Tangguhan, Leverage, dan Manajemen Laba Terhadap Penghindaran Pajak dengan Moderasi Komisaris Independen pada Perusahaan Properti dan Real Estate yang Terdaftar di BEI Periode 2021-2024 Adrian, Muhammad; Suhendah, Rousilita
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 2 (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.v7i2.10799

Abstract

This study aims to examine the influence of deferred tax expense, leverage, and earnings management on tax avoidance, with independent commissioners as a moderating variable. The research focuses on property and real estate companies listed on the Indonesia Stock Exchange during the 2021–2024 period. Using the purposive sampling method, a sample of 31 companies was obtained, totaling 124 observations. Data analysis was conducted using panel data regression with the Random Effect Model (REM), processed through EViews 12 software. The results indicate that leverage has a significant positive effect on tax avoidance, while earnings management has a significant negative effect. Meanwhile, deferred tax expense has no effect on tax avoidance. Regarding the moderating role, the test results show that independent commissioners are unable to moderate the influence of deferred tax expense, leverage, or earnings management on tax avoidance. This suggests that the internal oversight function through the proportion of independent commissioners has not yet provided a significant impact on corporate tax policies in this sector.
Reaksi Pasar Modal Indonesia terhadap Peresmian Danantara pada Saham Perusahaan Indeks IDX BUMN20 di Bursa Efek Indonesia Hasna Annisa, Nadhea; Suhendah, Rousilita
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 2 (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.v7i2.10812

Abstract

The objective of this study is to examine whether significant differences exist in abnormal returns, trading volume activity, and trading frequency of firms included in the IDX BUMN20 Index on the Indonesia Stock Exchange before and after the inauguration of Danantara. The research employs secondary data derived from IDX BUMN20 constituent firms, covering a three-day window prior to and a three-day window following the event. The sample was selected using purposive sampling, yielding a total of 20 firms. Data analysis was conducted using EViews version 12. The empirical results indicate that there are no statistically significant differences in abnormal returns, trading volume activity, or trading frequency in the periods before and after the inauguration of Danantara.
Analisis Pengaruh Pengukuran Potensi Kebangkrutan Metode Altman Z-Score, Zmijewski X-Score dan Springate S-Score Terhadap Harga Saham pada Perusahaan Subsektor Media dan Hiburan yang Terdaftar di Bursa Efek Indonesia Periode 2021-2024 Sari Dewi, Kurnia; Suhendah , Rousilita
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 2 (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.v7i2.10820

Abstract

This study aims to examine the effect of bankruptcy potential measurement methods namely the Altman Z-Score, Zmijewski X-Score, and Springate S-Score on stock prices. The study utilizes secondary data obtained from media and entertainment subsector companies listed on the Indonesia Stock Exchange during the 2021–2024 period. The research sample was selected using a purposive sampling method, comprising 12 companies with a total of 48 observations. Data analysis was conducted using panel data regression with the Fixed Effect Model (FEM), processed using EViews 12 software. The results indicate that the Altman Z-Score has no effect on stock prices, the Zmijewski X-Score does not have a significant positive effect on stock prices, while the Springate S-Score has a significant positive effect on stock prices. These findings suggest that the Altman Z-Score and Zmijewski X-Score are less relevant in predicting market reactions to a company’s fundamental conditions.
Integrasi Bank Syariah Indonesia dan Implikasinya Terhadap Pengembangan Ekonomi Syariah Ismawati, Ima; Yosepha, Maria; Kartika, Dedy
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 2 (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.v7i2.10836

Abstract

This research is motivated by the Bank Syariah Indonesia (BSI) integration policy, a strategic step taken by the government to strengthen the national Islamic banking structure to address the challenges of financial stability, global competitiveness, and sustainable Islamic economic development. This study aims to analyze the implications of BSI institutional integration on strengthening the Islamic banking system, financing the real sector, and transforming governance and digitalization to support the national Islamic economy. The research method used is qualitative with a descriptive approach through a literature review of scientific journals, academic books, and relevant official reports. The research findings indicate that BSI integration has a positive impact on increasing business scale, strengthening capital, operational efficiency, and optimizing risk management, which contributes to the stability of the Islamic financial system and global competitiveness. Furthermore, integration strengthens the intermediation function of Islamic finance by increasing the financing capacity of the real sector, particularly MSMEs, expanding profit-sharing contracts, and accelerating financial inclusion through digitalization. The research findings also confirm that the success of integration is largely determined by the synergy between Sharia governance and compliance, the use of digital technology, and effective change management based on leadership and alignment of organizational culture. The implications of this research indicate that BSI integration not only strengthens Islamic banking institutions but also serves as an important foundation for the development of a just, inclusive, and sustainable national Islamic economy.
Integrasi Literasi Keuangan Syariah dalam Kurikulum Pendidikan Tinggi: Kerangka Integratif Kumaidi, Kumaidi; Saskia, Arna; Rahayu, Ade; Padli, Hardiansyah
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 2 (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.v7i2.10885

Abstract

The rapid growth of Indonesia’s Islamic finance industry contrasts with persistently low Islamic financial literacy, particularly among university students as future professionals. This study aims to synthesize existing literature to develop an integrative framework for embedding Islamic financial literacy within higher education curricula, identify multi-level implementation barriers, and propose adaptive strategies aligned with digital transformation. Using a qualitative Systematic Literature Review (SLR), this study analyzes ten peer-reviewed publications published between 2021 and 2025 through content and thematic analysis. The findings indicate that effective integration requires a holistic curriculum design encompassing cognitive, affective, and psychomotor competencies, supported by institutional readiness, lecturer capacity, and multi-stakeholder collaboration. Major barriers emerge at the micro, meso, and macro levels, including superficial digital literacy, limited interdisciplinary expertise among lecturers, fragmented institutional policies, and weak coordination between academia, industry, and regulators. This study demonstrates that digital transformation offers strategic opportunities to strengthen Islamic financial literacy through interactive, experiential, and community-based learning, provided it is accompanied by the development of critical and ethical financial reasoning. The main contribution of this research lies in proposing an integrative framework that connects curriculum design, implementation barriers, and adaptive strategies within a value-based and digitalized education context, offering theoretical and practical implications for higher education institutions and policymakers.
Pengaruh Kualitas Produk dan Kualitas Pelayanan Terhadap Kepuasan Nasabah Pengguna Permata Me: Studi Kasus pada Nasabah Bank Permata Pengguna Aplikasi Permata Me Rigawara, Arnetta Valentina; Yudanegara, Aditya
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 2 (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.v7i2.11022

Abstract

This study investigates the influence of product quality and service quality on consumer satisfaction among users of Permata Me, Bank Permata's digital banking application. As financial institutions increasingly shift to digital platforms, user satisfaction has become crucial for customer retention. This research employs a quantitative approach, collecting data from 400 active users of the Permata Me application through structured questionnaires. The data were analyzed using multiple linear regression to examine the relationship between product quality (encompassing functionality, reliability, and user interface), service quality (including responsiveness, assurance, and empathy), and overall customer satisfaction. Findings indicate that both product quality and service quality have a statistically significant positive impact on customer satisfaction. Product quality emerged as a stronger predictor, with features such as seamless transaction processing, fast performance, and an intuitive user interface being the most valued by users. This study contributes to the growing body of knowledge in the field of digital banking by emphasizing the dual importance of technical excellence and service excellence in mobile financial platforms.
Pengaruh Partisipasi Demokrasi dalam Politik dan Transisi Energi terhadap Impor Beras Indonesia Wikantyasa, Arya Bima; Puspitasari, Inda Fresti
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 2 (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.v7i2.11050

Abstract

This study examines the effects of democratic participation and energy transition on rice imports in Indonesia during 2010–2023 on a quarterly basis. Quarterly data were derived from annual data conversion and temporal disaggregation for volatile variables. A quantitative approach employing the Autoregressive Distributed Lag (ARDL) bound test was applied to estimate short- and long-term impacts. ARDL–ECM results indicate a strong short-term correction mechanism, with approximately 64% of deviations from long-term equilibrium adjusted within one quarter. Democratic participation exerts a significant negative effect on short-term rice imports, highlighting the role of political institutions in enhancing food self-sufficiency, while inflation shows a significant positive effect, reflecting the use of imports as a price stabilization tool. In the long term, most variables are not significant except for international rice prices, indicating the vulnerability of Indonesia’s imports to global market fluctuations. CUSUM and CUSUMSQ tests confirm model stability. These findings emphasize that political institutions influence short-term food policy, yet limited institutional capacity maintains long-term dependence on global prices.
Pengaruh Manajemen Mutu Total dan Komunikasi Terapeutik Terhadap Kepuasan Pasien dengan Kualitas Pelayanan yang Dirasakan Sebagai Mediasi di UTD PMI Lamongan Dwi Kurniawan, Genta; Paramarta, Vip; Kadarusman, Feri
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 2 (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.v7i2.11101

Abstract

This study aims to determine the effect of total quality management and therapeutic communication on patient satisfaction with perceived service quality as mediation in the PMI Lamongan Blood Transfusion Unit. The background of this study is based on the phenomenon of fluctuations in patient satisfaction and the imbalance between blood demand and supply. This study uses an explanatory research method with a quantitative approach, where objective, valid, and reliable data is obtained with the aim of discovering, proving, and developing knowledge that can be used to understand, solve, and anticipate problems using Partial Least Square statistical analysis. The study population consists of all patients receiving services at the PMI Lamongan Blood Transfusion Unit, while the sample comprises 100 respondents selected using purposive sampling. Data collection was conducted through a questionnaire using a Likert scale. The results of the study show that there is an influence of Total Quality Management on satisfaction, there is an influence of Therapeutic Communication on patient satisfaction, there is an influence of Service Quality on patient satisfaction, there is an influence of Total Quality Management on patient satisfaction through perceived service quality, and there is no influence of Therapeutic Communication on patient satisfaction through perceived service quality. The research results are expected to provide information to the Blood Transfusion Unit of the Indonesian Red Cross (PMI) in Lamongan District as a reference for improving service quality for patients in an effort to enhance patient satisfaction.
The Influence of Promotion, Brand Image, and Product Quality on Purchase Decisions at Star-Rated Hotel Restaurants in Batam Nur Alin, Putri; Sukati, Inda
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 2 (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.v7i2.11110

Abstract

The hotel industry in Batam continues to grow alongside the development of tourism and business sectors. Five-star hotel restaurants play an essential role in attracting consumers, particularly millennials and Generation Z, who prioritize experiential dining. This study aims to analyze the influence of promotion, brand image, and product quality on purchasing decisions at five-star hotel restaurants in Batam. This research applies a quantitative approach with an associative causal research design. A total of 100 respondents were selected using a nonprobability sampling technique with a convenience sampling approach. Data were collected through a Likert-scale questionnaire and analyzed using SPSS version 25, including validity testing, reliability testing, classical assumption testing, and multiple regression analysis. The findings indicate that promotion, brand image, and product quality have a positive and significant effect both partially and simultaneously on purchasing decisions. Product quality is identified as the most influential factor in purchasing decisions. The coefficient of determination (R²) value of 0.635 shows that the three variables explain 63.5% of the variance in purchase decisions. The study concludes that integrated marketing strategies supported by strong brand image and consistent product quality are essential to enhance consumer purchasing decisions in five-star hotel restaurants in Batam.
Pengaruh Kompetensi dan Profesionalisme Kerja Terhadap Produktivitas Kerja dengan Dimediasi oleh Kepatuhan Terhadap Keselamatan dan Kesehatan Kerja di Proyek PT Elnusa Tbk Fathurrohman, Rudi; Hartono, Edy; Muhammad Siddiq, Dedi
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 2 (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.v7i2.11133

Abstract

This study aims to analyze the influence of Work Competence and Work Professionalism on Work Productivity, mediated by Compliance with Occupational Safety and Health (OSH/K3 Compliance), among employees of PT Elnusa Tbk projects. The method employed is quantitative with an explanatory research approach. Sampling was carried out using a Stratified Random Sampling technique, yielding 212 respondents whose data were then analyzed using Structural Equation Modeling (SEM) based on Partial Least Square (PLS). The results indicate that Work Competence has a positive and significant effect on Work Productivity, and similarly, Work Professionalism also demonstrates a positive and significant effect on Work Productivity. Furthermore, the mediation test results prove that OSH Compliance plays a significant role in mediating the relationship between Work Competence and Work Productivity, as well as mediating the relationship between Work Professionalism and Work Productivity. Therefore, this study concludes that the increase in employee Work Productivity is highly influenced by their level of Competence and Professionalism, and this influence becomes stronger when supported by a high level of Compliance with Occupational Safety and Health standards in the project environment.

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