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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 Disiplin Kerja dan Lingkungan Kerja Terhadap Kinerja: Studi pada Pegawai Dinas Perindustrian, Transmigrasi dan Tenaga Kerja Kabupaten Purworejo Rohman, Khoirul; Hardin, Hardin; Utomo, Agus Saur
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.v7i3.11415

Abstract

Human resource management is believed to play a crucial role in an organization's competitive success. This role is greatly influenced by the participation of its employees, which must be optimally managed. Furthermore, human resource management is believed to enhance employee contributions to the organization, thereby achieving desired performance. Performance can be influenced by various factors, such as work discipline and the work environment. The purpose of this study was to examine the effect of work discipline on the performance of employees at the Department of Industry, Transmigration, and Manpower of Purworejo Regency, and the influence of the work environment on the performance of employees at the Department of Industry, Transmigration, and Manpower of Purworejo Regency. The population in this study was employees at the Department of Industry, Transmigration, and Manpower of Purworejo Regency. The sampling technique used purposive sampling, with 65 participants. Data collection used a questionnaire, which was tested for validity and reliability. Hypotheses were tested using multiple linear regression analysis. Based on the results of the research and discussion, it can be concluded that: work discipline has a positive and significant effect on the performance of employees of the Department of Industry, Transmigration and Manpower of Purworejo Regency, and the work environment has a positive and significant effect on the performance of employees of the Department of Industry, Transmigration and Manpower of Purworejo Regency.
Pengaruh Faktor Peraturan Wali Kota, Tarif Sewa, dan Aksesibilitas terhadap Keputusan Pedagang dalam Memilih Lokasi Usaha di Luar Area Resmi Pasar Pasir Gintung Kota Bandar Lampung dalam Perspektif Etika Bisnis Islam: Studi pada Pedagang Pasar Pasir Gintung Kota Bandar Lampung Aulia, Sabrina; Ermawati, Liya; Restianita, Oza
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.v7i3.11423

Abstract

The presence of traders operating outside the official area of Pasir Gintung Market in Bandar Lampung indicates that the implementation of market arrangement policies by the local government has not been fully effective. This condition is presumed to be influenced by mayoral regulations, rental rates, and accessibility as key considerations for traders in determining business locations. This study aims to analyze the effect of mayoral regulations, rental rates, and accessibility on traders’ decisions to choose business locations outside the official market area from the perspective of Islamic Business Ethics. This study employs a quantitative approach with an explanatory research design. Primary data were collected through questionnaires distributed to 78 traders operating outside the official market area using purposive sampling. Data were analyzed using multiple linear regression, including t-test, F-test, and coefficient of determination. The results indicate that partially, mayoral regulations and rental rates do not have a significant effect on traders’ decisions, while accessibility has a significant effect. Simultaneously, the three variables influence traders’ decisions. From the perspective of Islamic Business Ethics, traders’ decisions have not fully reflected compliance with regulations aimed at achieving public welfare.
Pengaruh Green Human Resource Management Terhadap Pro –Environmental Behavior Dimediasi oleh Green Knowledge Sharing Dan Self-Efficacy pada Karyawan Hotel Bintang 3 di Jakarta Barat Agustia, Anggita; Robiatul Adawiyah, Wiwik; Emilisa, Netania; Puspa, Tiara
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.v7i3.11431

Abstract

This study aims to analyze the influence green human resource management on pro-environmental behavior, mediated by green knowledge sharing and self-efficacy. The study was conducted using a quantitative approach with a survey method by collecting samples from employees of three-star hotels in West Jakarta. The research design employed hypothesis testing. Data were collected using a cross-sectional approach. The data were primary in nature and were obtained by distributing questionnaires via google forms, which were completed by 150 employees of three-star hotels in West Jakarta Secondary data were obtained from sources other than the research respondents and were collected through a literature review. The data analysis techniques included instrument testing, such as validity and reliability tests, structural equation modeling (SEM), descriptive statistical analysis using SPSS and AMOS software. The results indicate that green human resource management has a positive effect on green knowledge sharing and self-efficacy. Furthermore, green knowledge sharing and self-efficacy has a positive effect on pro-environmental behavior In addition, green knowledge sharing mediates the relationship between green human resource management and pro-environmental behavior, and self-efficacy also mediates the effect of green human resource management on pro-environmental behavior.
Pengaruh Literasi Keuangan, Inklusi Keuangan, Digital Payment, Kapabilitas Teknologi Informasi Komunikasi, dan Kapabilitas Keuangan Digital Terhadap Kinerja UMKM Kuliner di Kecamatan Banyumanik Kota Semarang Nabila Putri, Shinfi; Susilowati Mardjono, Enny; Septriana, Ira; Purwantoro, Purwantoro
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.v7i3.11435

Abstract

This study aims to examine the effects of financial literacy, financial inclusion, digital payment, information and communication technology (ICT) capability, and digital financial capability on the performance of micro, small, and medium enterprises (MSMEs) in Banyumanik District. This research employs a quantitative approach using primary data collected through purposive sampling, with a sample of 100 MSME owners registered on digital platforms. The data were analyzed using SPSS statistical analysis techniques. The findings indicate that, partially, digital payment and information and communication technology (ICT) capability have a positive and significant effect on MSME performance, while financial literacy, financial inclusion, and digital financial capability do not have a significant effect. Simultaneously, all variables have a significant effect on MSME performance, indicating that the combination of financial factors and digital capabilities continues to play an important role in enhancing MSME performance and sustainability.
Pengaruh Social Media Marketing, Influencer Endorsement, dan Diskon Harga Terhadap Impulsive Buying dengan Trust Sebagai Mediasi pada Produk Parfume Bohe di Kota Denpasar Widyadhana, I Nyoman Augie; Laksmi, Kadek Wulandari
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.v7i3.11455

Abstract

This study aims to analyze the influence of social media marketing, influencer endorsements, and price discounts on impulsive purchases with trust as a mediating variable in Bohe Bali perfume consumers. This study uses a quantitative approach with a survey method. Data were collected through questionnaires distributed to Bohe Bali consumers and analyzed using the Partial Least Square (PLS) method. The results showed that social media marketing did not have a significant direct effect on impulsive purchases, but had a positive and significant effect on trust. Conversely, influencer endorsements and price discounts were proven to have a positive and significant direct effect on impulsive purchases. Price discounts were the variable with the strongest direct effect in encouraging impulsive purchases. Furthermore, influencer endorsements and price discounts did not have a significant effect on trust. The test results also showed that trust had a positive and significant effect on impulsive purchases. In testing the mediation effect, trust was proven to fully mediate the influence of social media marketing on impulsive purchases. However, trust was unable to mediate the influence of influencer endorsements and price discounts on impulsive purchases. These findings indicate that social media marketing works through building trust, while influencer endorsements and price discounts encourage impulse purchases through emotional mechanisms and price urgency. The conclusion of this study shows that trust is a key factor in bridging digital marketing strategies with impulse buying behavior, especially for perfume products that are experience goods. Therefore, Bohe Bali needs to balance short-term promotional strategies with efforts to build consumer trust sustainably.
Pengaruh Kemudahan, Keamanan dan Kecepatan Transaksi Terhadap Keputusan Konsumen pada Pengguna QRIS di Denpasar Selatan Putri, Febianti Yulia; Anjani, Ni Ketut
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.v7i3.11456

Abstract

The development of digital technology has driven changes in people's transaction behavior, including the increasing use of non-cash payment systems such as the Quick Response Code Indonesian Standard (QRIS). This study aims to analyze the influence of convenience, security, and transaction speed on consumer decisions to use QRIS in South Denpasar. This study used a quantitative approach with a survey method by distributing questionnaires to 170 QRIS user respondents in South Denpasar who were selected using a purposive sampling technique. Data were analyzed using multiple linear regression with the help of SPSS. The results showed that partially convenience, security, and transaction speed had a positive and significant effect on consumer decisions. Simultaneously, these three independent variables also had a significant effect on consumer decisions to use QRIS. This finding indicates that the easier, safer, and faster the transaction process using QRIS, the higher the consumer's decision to use it for payment activities. This study is expected to provide input for related parties in improving the quality of QRIS services, especially in terms of ease of use, system security, and transaction speed to encourage increased QRIS use in the community.
Green Accounting Towards Sustainable Development with Financial Performance as a Mediating Variable: A Case Study in the Consumer Non-Cyclicals Sector Novianti Sanusi, Anastasya; Susilowati Mardjono, Enny
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.v7i3.11469

Abstract

The purpose of this research is to investigate the influence of green accounting, financial performance, and sustainable development. The study examines how green accounting impacts financial performance and sustainable development, the effect of financial performance on sustainable development, and the role of green accounting in sustainable development through financial performance. The research was conducted on companies in the consumer non-cyclicals sectors listed on the Indonesia Stock Exchange (IDX) from 2021 to 2024. A total of 16 companies were selected using purposive sampling techniques, resulting in 64 observations. Data analysis was carried out using path analysis with the assistance of SPSS software. The findings indicate that green accounting does not have a significant impact on financial performance, but it can influence sustainable development. Additionally, financial performance was not found to directly affect sustainable development. Moreover, the study revealed that green accounting does not influence sustainable development through financial performance as a mediating variable.
Peran Manajemen Model Intelektual SDM dalam Meningkatkan Kinerja Organisasi Berkelanjutan Dewi, Sri Rachmi Nadhifah; Ciptomulyono, Udisubakti; Handiwibowo, Gogor Arif
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.v7i3.11500

Abstract

The rapid development of digital technology and globalization demands that companies not only pursue short-term economic profits but also focus on implementing technology and environmental sustainability. This study aims to analyze the role of Sustainable Intellectual Capital in improving Sustainable Performance in Micro, Small, and Medium Enterprises (MSMEs) in Indonesia. This study will also examine the role of E-Business Entrepreneurial Orientation in mediating the relationship between Sustainable Intellectual Capital and Sustainable Performance. The research method used is a quantitative method with data obtained through an online questionnaire with MSME owners or managerial teams as respondents. The data analysis technique used Structural Equation Modeling (SEM) to test the hypothesis and mediation effect. The results of the study indicate that Sustainable Intellectual Capital has a positive effect on Sustainable Performance and E-Business Entrepreneurial Orientation. Strong Sustainable Intellectual Capital has been proven to be able to encourage the formation of a more rapid E-Business Entrepreneurial Orientation and is able to accelerate the achievement of sustainable performance through technology-based innovation. These results confirm that E-Business Entrepreneurial Orientation has a strategic role, namely being able to support MSMEs in optimizing the potential of their Human Resources (HR) in facing digital market uncertainty by building competitive advantages that are in line with the principles of sustainability.
Pengaruh Efektivitas Penyuluhan Perpajakan dan Kepatuhan Wajib Pajak terhadap Penerimaan Pajak: Studi pada Kantor Wilayah DJP Jawa Timur II Taqina Gamat, Mutia; Rahmat Ramadhani, Annas; H. Nadeak, Putry; Maya Permatasari, Fransisca
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.v7i3.11501

Abstract

This study aims to evaluate the extent to which tax outreach activities and taxpayer compliance contribute to the increase in tax revenue. The research utilizes data from the Regional Office of the Directorate General of Taxes (DJP) East Java II, including records of outreach activities, taxpayer compliance, and tax revenue over a four-year period (2021–2024). A quantitative approach is employed, using linear regression analysis as a statistical tool to examine the relationships among the studied variables. The findings reveal that the effectiveness of tax outreach activities has a significant positive impact on increasing tax revenue, highlighting the strategic role of fiscal education in promoting taxpayer compliance and contributions. However, taxpayer compliance itself shows a negative contribution to tax revenue, suggesting the presence of other factors that may mediate or moderate this relationship. These results underscore that effective tax outreach can enhance tax awareness, ultimately leading to the optimization of tax revenue. Therefore, it is essential for the government to continuously improve the effectiveness of tax outreach programs to ensure the achievement of optimal tax revenue targets.
Analisis Peran Green Zakat dalam Pengentasan Kemiskinan dan Keberlanjutan Ekonomi di Indonesia: Studi Komparatif Data Sekunder 2025 Yuliastuti, Rika
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.v7i3.11504

Abstract

                  This study examines the role of Green Zakat in poverty alleviation and economic sustainability in Indonesia through a qualitative comparative approach based on secondary data from 2025. Green Zakat represents an innovative integration of Islamic social finance with principles of the green economy and sustainable development. By analyzing patterns of zakat distribution, sustainable financing initiatives, and emerging policy frameworks, the study explores how this model expands the traditional function of zakat beyond short-term charitable relief toward long-term socio-economic and environmental impact. The findings reveal that Green Zakat contributes to poverty reduction by promoting productive economic empowerment, supporting environmentally responsible livelihoods, and enhancing financial inclusion among vulnerable communities. Furthermore, the framework strengthens the linkage between Islamic philanthropy and sustainable finance, encouraging resource allocation that aligns with climate resilience and social equity goals. Institutional collaboration between zakat agencies, Islamic financial institutions, and development organizations also appears to be a key factor in maximizing impact. Overall, Green Zakat demonstrates strong potential as a strategic instrument for inclusive and environmentally conscious economic development, offering valuable insights for researchers, practitioners, and policymakers seeking to optimize the role of Islamic social finance in achieving sustainable development objectives.

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