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Dhita Febyanti
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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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The Mediating Role of Financial Self-Efficacy in Financial Management Behavior Nur Reza, Anggita; Tubastuvi, Naelati; Astuti, Herni Justiana; Innayah, Maulida Nurul
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 3 (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.v7i3.11274

Abstract

College students are the agent of change who are expected to boost the country’s economy, but the consumerist and wasteful lifestyle among college students remains a real problem. This study aims to analyze the influence of financial attitude, financial literacy, and locus of control on financial management behavior with financial self-efficacy as a mediating variable among students in Purwokerto. The population in this study consisted of 9,037 active students majoring in economics and business from three universities, namely Muhammadiyah University Purwokerto, Jenderal Soedirman University, and Prof. KH. Saifuddin Zuhri State Islamic University Purwokerto. The sampling technique used the Slovin formula, which produced 170 respondents. The research approach used was quantitative with data processing techniques using SmartPLS version 3.0 through three stages, namely outer model, inner model, and bootstrapping. The results showed that financial attitude, financial literacy, and locus of control had a positive and significant effect on financial self-efficacy and financial management behavior. In addition, financial self-efficacy was also proven to positively and significantly mediate the relationship between financial attitude, financial literacy, and locus of control with financial management behavior. These findings confirm that self-confidence in financial abilities plays an important role in strengthening the relationship between attitude, literacy, and self-control in students' financial management behavior. This study implies that improving financial self-efficacy and financial literacy education should be a primary focus in shaping wise and responsible financial behavior among the younger generation
Pengaruh Kepatuhan Akad Jual Beli Salam dan Istishna’ terhadap Tingkat Perlindungan Konsumen (Hifz al-Mal) pada Transaksi Pre-Order (PO) di TikTok Shop Rachmawati, Julia; Lisvi Vahlevi, Dewi Riza
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 3 (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.v7i3.11285

Abstract

The use of TikTok Shop as a digital transaction platform is increasingly popular, particularly through the pre-order (PO) system offered to consumers. Although it provides convenience in shopping, the pre-order system also carries potential risks such as product uncertainty, delivery delays, and financial losses. From the perspective of Islamic economics, these conditions require compliance with Sharia-based contracts to ensure the protection of wealth (hifz al-mal). This study aims to analyze the effect of compliance with salam and istishna’ contracts on the level of consumer protection (hifz al-mal) in pre-order transactions on TikTok Shop. This study examines the contribution of salam and istishna’ contract compliance to the protection of consumer wealth (hifz al-mal) in the pre-order system on TikTok Shop. A quantitative approach was employed, with data collected from 169 respondents who had previously made purchases through the pre-order system. Data were analyzed using classical assumption tests and multiple linear regression with SPSS software to test the research hypotheses. The results indicate that compliance with salam and istishna’ contracts has a positive and significant effect on consumer protection, both partially and simultaneously. These findings confirm that adherence to Islamic principles is not merely normative but plays a crucial role in reducing financial risk and strengthening trust in digital transactions.
Pengaruh Financial Literacy, Self-Control, dan Sikap Keuangan terhadap Perilaku Pengelolaan Keuangan Pribadi pada Penggemar Musik Hindia Kota Semarang Oktafiana Putri, Nabilla; Ayu Oktoriza, Linda; Whini Setyahuni, Suhita; Kurniawan, Rudi
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 3 (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.v7i3.11296

Abstract

The purpose of this study is to determine how Indian music fans in Semarang manage their personal finances, taking into account their knowledge, self-control, and perspectives on finance.. This research was conducted using a quantitative method through an online survey of 160 respondents who met the criteria. Measurement models and structural models were tested to analyze the data using SmartPLS. The results of the study indicate that the three independent variables have a positive and significant influence on how individuals manage their finances. The highest f2 value (0.241) and the highest T-statistic value (5.862) indicate that financial attitude is the dominant factor among the three variables. Approximately 56.6% of the differences in financial management behavior can be attributed to the research model, while the remaining variables outside the model influence it. The results show that young people who frequently attend concerts and entertainment activities have more conscious financial behavior, especially those with good financial knowledge, self-control, and a positive attitude toward finance. This study recommends community-based financial education to help music fans manage their expenses better.
Pengaruh Influencer Marketing, Brand Image, dan Kualitas produk Terhadap Keputusan Pembelian Produk Fashion Lokal di Platfrom Tiktokshop Wahyu Layyinah, Zahrotul; Hariasih, Misti; Oetarjo, Mas
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 3 (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.v7i3.11329

Abstract

 The development of digital technology and social media has changed the way people buy goods and how companies advertise. One method frequently used is influencer marketing, which is promotion through people with large social media followers to persuade people to buy goods. This phenomenon has become increasingly popular due to the TikTok Shop feature, which has become a place for local brands to sell products, especially to the younger generation. This study aims to observe and analyze the impact of brand image, influencer marketing, and product quality on the decision to purchase local fashion products on TikTok Shop. The method used is quantitative research by sending questionnaires to 100 people in Sidoarjo who have purchased local fashion products through TikTok Shop. The sampling technique used is purposive sampling. Data were analyzed using validity and reliability tests, followed by classical assumption tests, multiple linear regression tests, T-tests, and coefficient of determination tests using the SPSS version 26 program. The results of this study show that the three factors: influencer marketing, brand image, and product quality have a positive and significant influence on purchasing decisions. These findings demonstrate that the right digital marketing strategy, a strong brand image, and high-quality products can boost purchasing power and increase the competitiveness of local brands in the digital era.
Pengaruh Pengungkapan Terkait Keberlanjutan dan Risiko Iklim Terhadap Nilai Perusahaan Dwi Rohmatun, Febri; Dwi Astuti, Christina
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 3 (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.v7i3.11332

Abstract

This study examines the impact of sustainability and climate risk disclosure on firm value in climate-sensitive sectors listed on the Indonesia Stock Exchange. The study is relevant given the increasing attention of investors and regulators to sustainability transparency, particularly following the issuance of the International Financial Reporting Standards (IFRS) Sustainability Disclosure Standards IFRS S1 and IFRS S2. These standards emphasize sustainability and climate-related disclosures through four main pillars, namely governance (GOV), strategy (STR), risk management (RIS), and metrics and targets (MET), which are considered financially material in influencing firm value. The 2023–2024 period is considered relevant as it reflects the early phase of adoption and adjustment to IFRS S1 and IFRS S2-based disclosures in Indonesia. This study employs a quantitative approach using multiple linear regression analysis. The research sample was selected using a purposive sampling method and consists of climate-sensitive companies with a total of 408 observations. The data used were secondary data obtained from companies’ annual reports and sustainability reports. Firm value is measured using Price to Book Value (PBV), with control variables including firm size, profitability, leverage, and firm age. The results show that strategy disclosure has a positive and significant effect on firm value, while risk management and metrics and targets disclosures have a significant negative effect. Meanwhile, governance disclosure does not have a significant effect on firm value. This study concludes that market responses to sustainability and climate risk disclosures are heterogeneous.
Pengaruh Sertifikasi Produk Terhadap Keputusan Pembelian dengan Persepsi Kualitas dan Kepercayaan Konsumen Sebagai Variabel Mediasi pada CV. Adi Jaya Mandiri Azhari Dwiputra, Ahmad; Curatman, Aang; Muhammad Siddiq, Dedi
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 3 (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.v7i3.11369

Abstract

The study employed a quantitative approach with a causal-comparative design through a cross-sectional survey. A sample of 107 CV. Adi Jaya Mandiri customers was selected using a purposive sampling technique. Data were collected using an online questionnaire with a 5-point Likert scale and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The PLS-SEM results indicate that: Product certification has a direct positive and significant effect on purchasing decisions (β=0.343, p<0.05). Product certification also directly increases perceived quality (β=0.632, p<0.05) and consumer trust (β=0.641, p<0.05). Perceived quality (β=0.363, p<0.05) and consumer trust (β=0.279, p<0.05) have a positive effect on purchasing decisions. Perceived quality and consumer trust are shown to act as partial mediators in the relationship between product certification and purchasing decisions, with significant indirect mediation effects (β=0.229 and β=0.179, respectively, p<0.05). The research model has excellent predictive power with an R² value of 0.746 for the purchasing decision variable. Product certification is a crucial factor that not only directly drives purchasing decisions but also indirectly by improving perceived quality and building consumer trust. For CV. Adi Jaya Mandiri, proactive communication regarding certification, consistent product quality, and operational transparency are key to maximizing the positive impact of certification on consumer purchasing behavior.
Pengaruh Financial Knowledge, Financial Attitude, dan Self-Control terhadap Financial Management Behavior Mahasiswa di Kota Batam Winny, Winny; Azmiana, Risca
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 3 (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.v7i3.11375

Abstract

Financial management behavior reflects an individual's ability to manage personal finances through planning, monitoring, and evaluating the use of funds. For students, this skill is very important because they begin to manage their finances independently with limited income. This study aims to analyze the influence of financial knowledge, financial attitudes, and self-control on the financial management behavior of accounting students in Batam City.The method used is a quantitative approach with primary data from a structured questionnaire, analyzed through multiple linear regression. The results show that financial knowledge has a significant effect, so students with a good understanding are more effective at managing their finances. Financial attitudes are also significant, where positive attitudes encourage better planning and control.In addition, self-control has a significant effect because it helps regulate spending and maintain consistency in financial plans. Overall, these three variables are proven to significantly influence students' financial management behavior.
Faktor-Faktor yang Memengaruhi Minat Penggunaan Financial Technology Payment pada UMKM di Kota Batam Purwanti, Tri; Prima, Argo Putra
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 3 (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.v7i3.11376

Abstract

The development of financial technology (fintech), particularly in digital payment systems, offers significant opportunities for Micro, Small, and Medium Enterprises (MSMEs) to improve the efficiency and effectiveness of financial transactions. However, interest in using fintech payments among MSMEs is still influenced by various factors. This study aims to analyze the influence of perceived ease of use, accountability, transparency, and trust on interest in using financial technology payments among MSMEs in Batam City. This study used a quantitative approach with primary data obtained through questionnaires distributed to 96 MSMEs selected using a purposive sampling technique. Data analysis methods used included descriptive statistical tests, validity tests, reliability tests, classical assumption tests, multiple linear regression analysis, hypothesis tests, and coefficient of determination tests using SPSS version 27. The results showed that partially perceived ease of use, accountability, transparency, and trust had a positive and significant effect on interest in using financial technology payments. Furthermore, the results of the simultaneous test showed that all independent variables together had a significant effect on interest in using fintech payments. This study concludes that increasing convenience, accountability, transparency, and trust can encourage the adoption of fintech payments in MSMEs.
Pengaruh Pelatihan dan Disiplin Kerja Terhadap Kinerja Organisasi Dengan Kompetensi Sebagai Variabel Intervening Rumah Makan Boga Raso Nur Ulfah, Tirani Hikmah; Hermina, Nurul
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 3 (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.v7i3.11385

Abstract

This study aims to analyze the effect of training and work discipline on organizational performance with competence as a mediating variable at Boga Raso Restaurant. This research employed a quantitative approach using a survey method. Data were collected through questionnaires distributed to employees of Boga Raso Restaurant. The data analysis technique used in this study was Structural Equation Modeling–Partial Least Square (SEM-PLS) to examine the relationships among research variables. The results of the study indicate that training and work discipline have a positive and significant effect on employee competence. Furthermore, competence has a positive and significant effect on organizational performance. In addition to the indirect effects, training and work discipline are also proven to have a positive and significant direct effect on organizational performance. The results of the indirect effect analysis show that competence is able to mediate the relationship between training and organizational performance as well as between work discipline and organizational performance. These findings suggest that improving the effectiveness of training programs and consistently implementing work discipline can enhance employee competence, which ultimately contributes to improved organizational performance. Therefore, Boga Raso Restaurant is encouraged to continuously develop structured training programs and strengthen work discipline as a strategy to achieve sustainable organizational performance improvement.
Analisis Profitabilitas, Ukuran Perusahaan, Leverage dan Pengaruhnya Terhadap Manajemen Laba Pada Sektor Transportasi dan Logistik Heny Septina, Rika; Triono, Hermawan
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 3 (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.v7i3.11413

Abstract

This study aims to examine the effect of profitability, company size, and leverage on earnings management practices among issuers in the transportation and logistics sector on the Indonesia Stock Exchange. This study uses a quantitative approach, analyzing secondary data from financial reports for the 2021-2024 period, selected through purposive sampling techniques. The data was then processed using multiple linear regression. The findings show that profitability has no impact on earnings management. Conversely, company size was found to have a significant negative effect, while leverage has a significant effect on earnings management practices. Theoretically, these results indicate that large company size encourages stricter supervision, thereby minimizing profit manipulation. However, high debt burdens actually trigger management to engage in profit management in order to meet financial obligations. Simultaneously, these three variables contribute 25% to the variation in profit management, while the remaining 75% is influenced by other external factors outside the research model. This study is expected to enrich the literature on profit management practices in public companies.

Page 171 of 179 | Total Record : 1782

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