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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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Transparansi Sustainability Report: Kesehatan Keuangan, Lingkungan, dan Tata Kelola Perusahaan Azaria, Callista Donna; Sari, Shinta Permata
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.v7i2.11231

Abstract

Sustainability reporting has impact on increasing efficiency, cost efficiency and competitive advantage. This study assesses the effect of profitability, liquidity, leverage, carbon performance, and board independence on sustainability report disclosure in primary consumer sector companies listed on the Indonesia Stock Exchange from 2022 to 2024. A quantitative approach uses with secondary data from companies' annual reports and sustainability reports, which are analysed using multiple linear regression. 120 companies that made up the population, purposive sampling is used to obtain 40 companies that met the criteria to be sampled over an observation period of 3 years. The results of the study show that profitability, carbon performance, and board of board independence do not have an effect on sustainability report disclosure, while liquidity and leverage have no effect on sustainability report disclosure. These findings indicate that the financing structure of companies, as reflected in liquidity and leverage, encourages corporate transparency, while profit efficiency, environmental performance, and independent governance are not yet major factors.
Pengaruh Pelatihan, Motivasi, Disiplin dan Lingkungan Kerja Terhadap Kinerja Karyawan PT Cahaya Optima Karya Jakarta Pusat Nur Saputri, Sylvia; Purnadi, Purnadi; Widhiandono, Hengky; Frida Utami, Restu
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.v7i2.11238

Abstract

Employee performance plays a fundamental role in determining the achievement of corporate targets, making effective human resource management a necessity. In this context, PT Cahaya Optima Karya is still faced with several strategic problems, namely training programs that are not comprehensively structured, levels of motivation and work discipline that need to be improved, and the contribution of the work environment that is not optimal in driving productivity. The research method applied is quantitative. The sampling technique uses a census, where questionnaires are distributed to the entire employee population of 113 people. Furthermore, the collected primary data were analyzed using Structural Equation Modeling (SEM) with a Partial Least Square (PLS) approach operated through the Smart PLS 3 application. The results of the hypothesis testing indicate that the variables of motivation and work discipline have a positive and significant effect on employee performance. Although showing a positive direction of influence, the variables of training and work environment were not proven to be statistically significant.
The Influence of Marketing Mix and Hospital Image on Inpatient Revisit Interest at Dr. Rubini Regional General Hospital, Mempawah Regency Shabrina, Maura Zettira; Rohendi, Rohendi; Efawati, Yen
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.v7i2.11262

Abstract

The marketing mix is one of the strategies used to disseminate information, introduce products and services, and encourage consumers to make repeat purchases. Image plays an important role in determining the success of an institution, including hospitals. Patients’ intention to make repeat visits is influenced by several factors, including marketing strategies and a positive hospital image. This study aims to analyze the effect of the marketing mix and hospital image on the revisit intention of inpatients at dr. Rubini Regional Public Hospital, Mempawah Regency. This research employed a mixed-methods approach with an explanatory sequential design. The study began with a quantitative phase involving 100 respondents, complemented by qualitative data from interviews with six informants. The results show that five elements of the marketing mix—product, place, people, process, and physical evidence—as well as hospital image have a significant effect on patients’ revisit intention, whereas two elements of the marketing mix, promotion and price, do not have a significant effect. However, taken together, all nine variables have a significant effect on patients’ revisit intention. The qualitative findings support the importance of the marketing mix and hospital image for inpatients’ revisit intention.
Analisis Perbandingan Tingkat Kesehatan Perbankan Studi Kasus pada Bank yang Termasuk dalam KBMI 3 (Panin, Permata, BSI) dan KBMI 4 (BCA, BRI, Mandiri) dengan Menggunakan Metode RGEC Periode 2019 – 2024 Ayu Ristiani, Rindi; Amalina, Nurhafifah
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.v7i2.11263

Abstract

The banking industry plays a strategic role in supporting the national economy as a financial intermediary institution that collects and distributes public funds. Following regulatory changes, the Financial Services Authority (OJK) has established a grouping of banks based on core capital, known as the Core Capital Bank Group (KBMI). KBMI 3 and KBMI 4 represent large-capital banks with broad business scopes and a crucial role in maintaining financial system stability. The 2019–2024 period is relevant for this study because it encompasses the regulatory transition from BUKU to KBMI. This study aims to analyze and compare the banking health of banks classified as KBMI 3 and KBMI 4 using the RGEC (Risk Profile, Good Corporate Governance, Earnings, and Capital) method during the 2019–2024 period. This study uses a quantitative descriptive approach with a comparative approach. The research sample was determined using a purposive sampling technique, including banks in KBMI 3 (Bank Panin, Bank BSI, and Bank Permata) and banks in KBMI 4 (Bank BRI, Bank Mandiri, and Bank BCA). The data used were secondary data obtained from the bank's annual financial reports. Data analysis was performed using two-group difference tests, namely the Independent Sample t-test and the Mann–Whitney U-test. The results showed a significant difference in the bank health level between KBMI 3 and KBMI 4 across all RGEC components. KBMI 4 had a better Risk Profile performance with a lower NPL ratio and a more stable LDR/FDR. In the GCG component, KBMI 4 demonstrated stronger governance implementation. In terms of Earnings, KBMI 4 had a higher level of profitability and better operational efficiency. Furthermore, the Capital component indicated that KBMI 4 had more stable and robust capital to support its business activities. Overall, this study concluded that KBMI 4 had a better level of bank health than KBMI 3 based on the RGEC method during the 2019–2024 period.
Model Hubungan antara Citra Merek, Kualitas Layanan, dan Kepuasan Pelanggan pada PT Sejahtera Surya Intramedika Ramadhan, Noval Maula; Puspa Dewi, Mariana
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.v7i2.11286

Abstract

This study aims to empirically examine and analyze the influence of Brand Image and Service Quality on Customer Satisfaction at PT Sejahtera Surya Intramedika within the context of a Business-to-Business (B2B) pharmaceutical distributor. This research is crucial given the intensifying competition in the healthcare industry and the mandatory compliance with strict drug distribution regulations. Employing a quantitative causality approach, this study collected data from 101 customer respondents (pharmacies) determined through a multistage sampling technique combining cluster and purposive sampling based on operational area criteria including Blitar City, Kediri, Tulungagung, and Pare, as well as a specific minimum transaction volume. Data analysis was conducted using multiple linear regression methods assisted by SPSS software to test the hypotheses. Statistical test results indicate that partially, Brand Image has a positive and significant effect on customer satisfaction with a regression coefficient of 0.347. Service Quality was also proven to have a positive and significant effect, and was identified as the most dominant variable with a coefficient of 0.620. Simultaneously, both variables contributed 69.6% influence to the variation in customer satisfaction, as validated by the calculated F-value of 112.166. This study concludes that the synergy between a professional brand image and responsive service quality is a fundamental key to company success. Practical implications suggest that management should prioritize investment in logistics reliability and personnel competence to strengthen strategic partnerships and ensure sustainable customer satisfaction amidst the dynamics of the competitive pharmaceutical market.
Analisis Faktor-Faktor Penghambat Total Quality Management Terhadap kualitas Pekerjaan Programmer PT XYZ Hadiana, Andika Fauzi; Sakti, Intan Widuri
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.v7i2.11298

Abstract

This qualitative study analyzes barriers to Total Quality Management (TQM) implementation affecting programmer work quality at PT XYZ, a software development company certified with ISO 9001:2015. Using a descriptive case study approach, data were collected through in-depth interviews with seven informants and supported by secondary data including QA reports, internal audit results, SDLC audits, and training records from 2021–2025. Data analysis applied the Miles and Huberman model, supported by Fishbone Diagram and SWOT analysis. The study focuses on four TQM dimensions: management commitment, employee involvement, training and development, and continuous improvement. Findings indicate that TQM implementation barriers are interrelated, including weak enforcement of quality standards due to deadline pressure, limited employee involvement, inconsistent training programs, and ineffective PDCA cycles. These barriers negatively affect programmer work quality, reflected in recurring CAPA findings, increased audit non-conformities, high bug rates, declining code quality ratings, and skill gaps among programmers. The study recommends strengthening management commitment, enhancing employee involvement, establishing continuous training programs, and optimizing systematic continuous improvement practices to sustainably improve programmer work quality.
Persepsi Pemilik Kos Terhadap Pentingnya Laporan Keuangan dalam Pengambilan Keputusan Bisnis Purwanti, Pera; Andamari, Basis Gumilarsih
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.v7i2.11299

Abstract

This study aims to analyze boarding house owners’ perceptions of the importance of financial statements in business decision-making. Although boarding house businesses continue to grow, many owners have not optimally utilized financial statements in managing their businesses. This research uses a qualitative descriptive approach with a case study method. Data were collected through interviews, observation, and documentation involving five boarding house owners in Jakarta. The results indicate that owners generally perceive financial statements as important for controlling and evaluating business performance; however, their level of understanding and implementation varies. The main obstacles include limited accounting knowledge, time constraints, and the mixing of personal and business finances. Financial analysis using Return on Investment (ROI) and Break Even Point (BEP) shows that financial statements support more rational and effective business decision-making.
Pengaruh Konservatisme Akuntansi, Inventory Intensity, dan Sales Growth terhadap Praktik Tax Avoidance pada Perusahaan Property dan Real Estate yang Terdaftar di BEI Periode 2020-2024 Rahadien Hafiz, Fa’iz; Kurniawati, Lintang
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.v7i2.11361

Abstract

This study aims to examine the effect of accounting conservatism, inventory intensity, and sales growth on tax avoidance practices in Property and Real Estate companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. This research employs a quantitative approach with a causal comparative (ex post facto) method. Secondary data in the form of annual financial statements are analyzed using multiple linear regression. The results indicate that, partially, accounting conservatism and sales growth do not have a significant effect on tax avoidance. In contrast, inventory intensity has a positive and significant effect on tax avoidance, indicating that a higher proportion of inventory in the asset structure increases the tendency of companies to engage in tax avoidance. Simultaneously, accounting conservatism, inventory intensity, and sales growth have a significant effect on tax avoidance. These findings imply that inventory management characteristics are a key determinant of tax avoidance practices in the property sector, while accounting conservatism and sales growth are not major determinants in the Indonesian taxation context during the study period.
Staregi Perancangan Penilaian Kinerja berbasis Kompetensi Departemen SOP di PT. HJ BUSANA INDAH Cipta Alfarrizy, Terra; Budi Santoso, Anton
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.v7i2.11381

Abstract

The global garment manufacturing industry faces increasing demands for product quality, technical audit compliance, and consistent implementation of operational procedures. PT. HJ Busana Indah, as a garment manufacturing company serving international buyers, underwent several technical audits throughout 2025 covering aspects of 5S, Product Safety, Mold Preventive, Maintenance, and SOP Operation. Although the overall audit results indicated relatively good performance, a significant decline was identified in the Athleta technical audit conducted in December 2025, where the audit score dropped to zero due to a critical finding related to Product Safety. This condition poses a serious risk to buyer confidence and may potentially affect future order allocation. These findings indicate fundamental issues in operational control, particularly related to the competency of the Standard Operating Procedure (SOP) Department, as Product Safety constitutes a core responsibility of this department. However, the existing performance appraisal system remains generic and administrative, limiting its ability to measure job-specific competencies effectively. Therefore, this study aims to design a competency-based performance appraisal system aligned with the work process characteristics of the SOP Department at PT. HJ Busana Indah. This research adopts a qualitative descriptive-exploratory approach through interviews, observations, and document analysis. The study results in a proposed competency-based performance appraisal system expected to support audit readiness and sustainable competency development within the SOP Department.
Pertanggungjawaban Biaya Refund Produk Perspektif Maslahah Mursalah: Studi Kasus Marketplace Tokopedia Iza Mahendra, Aidil; Harahap, Abdurrahman
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.v7i2.11399

Abstract

The rapid development of e-commerce in Indonesia, especially through the Tokopedia platform, has raised new issues related to the accountability of product refund costs. One of the problems is the burden of product return costs which are often charged to buyers, even though the error is not theirs. This study aims to normatively examine the product return mechanism on Tokopedia and determine the most appropriate party to bear the refund costs based on the principle of maslahah mursalah. The method used is a normative approach with a descriptive-analytical method, through a conceptual approach and an approach to relevant laws and regulations. The results of the study show that there is still inconsistency in the implementation of Tokopedia's refund policy, especially in terms of charging shipping costs. From the perspective of maslahah mursalah, charging costs to innocent parties is contrary to the principles of justice and protection of property (hifz al-mal). Therefore, a fairer and firmer refund policy is needed, both from the perspective of the marketplace platform and government regulations, in order to create consumer protection that is oriented towards the public interest in digital transactions.

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