cover
Contact Name
Dhita Febyanti
Contact Email
editor@ijefm.co.in
Phone
+6281315458523
Journal Mail Official
editor@ijefm.co.in
Editorial Address
Jl. Raya Pemda Pajeleran Sukahati No. 41 Cibinong, Bogor. 16913
Location
Kab. gresik,
Jawa timur
INDONESIA
Journal of Ekonomics, Finance, and Management Studies
ISSN : 26202956     EISSN : 27470490     DOI : https://doi.org/10.47467/elmal.v5i12
Core Subject : Religion, Economy,
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.
Articles 1,782 Documents
Analisis Persepsi Konten Kreator Tentang Fitur Monetisasi Facebook Pro dan Kesesuaian dengan Prinsip Ekonomi Syariah Yofanra, Erex; Mursalin, Supardi; Pramadeka, Katra
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.v7i3.11766

Abstract

The purpose of this study is to determine the Perception of Facebook Pro Content Creators towards the Monetization Features provided by Facebook Pro. To determine the suitability of Facebook Pro Content Creators' perceptions and sharia economic principles in the context of monetization on the Facebook Pro platform. Qualitative approach type. The results of the Content Creator Perception study of the Facebook Pro monetization feature are generally positive. This feature provides additional income opportunities that are beneficial, especially for housewives and Facebook Pro users who have monetized by uploading consistent, interesting content that is widely liked by other users. The existence of Monetization Features such as in-stream ads, Reels Ads, Donations, and Bonuses can help improve the welfare of both financial and non-financial creators. Compliance with Sharia Economic Principles, such as fairness, transparency, and benefits, are generally met in the Facebook Pro monetization feature. However, some aspects such as uncertainty in revenue sharing or conditions that are not fully understood by creators need to be improved to be more transparent and in accordance with sharia values.
Laporan Non-Keuangan pada Organisasi Sektor Publik: Laporan Terintegrasi, Laporan Keberlanjutan, Laporan Populer, dan Pengungkapan Berbasis Web Dian Purnamasari, Gisilowati; Murni , Indah
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 4 (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.v7i4.10106

Abstract

This systematic literature review aims to identify key trends and research gaps in non-financial reporting formats: Integrated Reporting (IR), Sustainability Reporting (SR), Popular Reporting (PR), and Web-Based Disclosure (WD) within public sector organizations. The study analyzed 113 articles published between 2020 and 2025 from Google Scholar, Web of Science, and Scopus, supported by keyword co-occurrence analysis and WordCloud visualizations using VosViewer. The findings reveal that IR and SR dominate the public sector non-financial reporting literature and have grown steadily since 2015, playing a pivotal role in fostering integrated thinking, accountability, and socio-environmental transparency. In contrast, PR and WD remain relatively underexplored. Key challenges include limited knowledge, regulatory gaps, and human resource constraints, while emerging innovations involve metaverse-based reporting and digital forensics. Geographically, research is concentrated in Europe. The study’s limitations lie in its focus on recent literature, predominantly from Europe. Future research should broaden coverage of PR/WD, conduct longitudinal analyses, assess the impact of reporting on stakeholder decision-making, and develop more accessible digital platforms. Practically, policymakers should enhance transparency through clear regulations and training, while organizations should prioritize stakeholder engagement and integrated information. This review systematically maps trends and gaps, contributes to a conceptual framework, and offers practical insights to strengthen transparency and accountability in public administration.
The Role of Financial Literacy and Peers in Financial Planning for Islamic Boarding School Students Iskhak, Muhammad Maulana; Fitria, Umi; Lasni Rhussary, Margaretha
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 4 (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.v7i4.10265

Abstract

This study aims to analyse in depth the influence of financial literacy (X1) and peers (X2), both partially and simultaneously, on the financial planning of male and female students (Y) in the second year of Ulya at the Tanzilul Hakim Islamic Boarding School. This study uses a quantitative approach with a causal associative research type. The population and sample of this study are all 48 male and female students in class 2 Ulya, making this study a population study. Primary data were collected through questionnaires and analysed using Multiple Linear Regression Analysis with the help of the SPSS program, after undergoing classical assumption tests. The results of the hypothesis indicate that financial literacy and peers are suspected to have a positive and significant influence, both individually and collectively, on the financial planning skills of students. The results of this study are expected to provide valuable input for Islamic boarding schools to develop relevant financial education programmes to improve the financial planning skills of students.
Transformasi Kepemimpinan dalam Era Digital: Mengintegrasikan Teknologi dan Praktik Keberlanjutan Abadi, Ahmad
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 4 (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.v7i4.10278

Abstract

In the increasingly digital era, leadership transformation has become a key factor in achieving organizational sustainability. This study aims to explore how leaders can integrate technology with sustainability practices to create long-term value. The methodology used in this study includes a literature review, surveys, in-depth interviews, and case study analysis of companies that have successfully implemented technology and sustainability integration strategies. The results indicate that adaptive and visionary leadership is crucial for implementing technological innovations that support sustainability. Furthermore, the main challenges faced by leaders are resistance to change and a lack of resources for investment in new technologies. This study is expected to provide guidance for leaders in facing challenges and capitalizing on opportunities in the digital era to achieve sustainability goals.
Strategi Manajemen Keberlanjutan dalam Era Digital: Tantangan dan Peluang Surya Negara, Roberto
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 4 (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.v7i4.10279

Abstract

This study aims to explore sustainability management strategies in the context of the digital era, focusing on the challenges and opportunities arising from technological transformation. In an era where digital technology increasingly dominates various aspects of life, organizations are faced with the need to adapt and integrate sustainability principles into their business practices. The research methods used were qualitative and quantitative analysis, including a literature review, interviews with experts in the fields of sustainability and technology, and a survey of companies implementing sustainability strategies. The results show that despite challenges such as resistance to change and the need for high initial investment, the opportunities offered by digital technologies, such as big data analytics and automation, can increase efficiency and transparency in sustainability practices. The implications of this study emphasize the importance of collaboration between the public and private sectors, as well as the need for education and training to increase awareness and understanding of sustainability among stakeholders. This research is expected to provide deeper insights into how organizations can leverage digital technology to effectively achieve their sustainability goals.
Analisis Sharia Marketing Mix dalam Upaya Peningkatan Omset Penjualan Toko Dewi Gresik Iksanty, Intan Dwi; Suryaningsih, Sri Abidah
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 4 (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.v7i4.10294

Abstract

This reserach aims to analyze the application of Sharia Marketing Mix in efforts to increase sales turnover at Toko Dewi Gresik using the 9P Islamic marketing mix instrument, namely Product, Price, Place, Promotion, People, Process, Physical Evidence, Promise, Patience, as a form of implementing sustainable economic principles. The main focus of this study is to identify and evaluate the Sharia marketing strategies applied by Dewi Store in improving its sales performance. This study uses primary and secondary data sources. Data analysis was conducted using triangulation techniques obtained from interview results to ensure data validity. The results of the study show that the application of the Islamic marketing mix using the 9P indicators in accordance with Islamic business ethics principles has been proven to increase the sales turnover of Toko Dewi Gresik. The Islamic marketing strategy is not only oriented towards achieving economic profits, but also emphasizes aspects of social welfare and prosperity as an effort to realize a sustainable economy.
Integrasi Kecerdasan Buatan dalam Manajemen Keberlanjutan: Membangun Model Bisnis yang Berkelanjutan Suryatno, Panca Hadi
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 4 (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.v7i4.10316

Abstract

In the evolving digital era, the integration of artificial intelligence (AI) in sustainability management is increasingly becoming a key focus for companies seeking to achieve sustainability goals. This research aims to explore how AI can be applied to improve operational efficiency, minimize environmental impact, and enhance corporate social responsibility. Approximately 70% of companies worldwide feel unprepared to address sustainability challenges. On the other hand, AI offers significant potential to optimize resource use and improve decision-making. This research identifies various ways in which AI can be used in resource management, sustainable product and service innovation, ethical challenges, and implementation strategies. Using a qualitative approach, this research analyzes data from in-depth interviews and case studies to provide more comprehensive insights into best practices in integrating AI and sustainability. The results show that companies adopting AI technology are not only able to improve their sustainability performance but also create long-term value for stakeholders. This research is expected to make a significant contribution to the existing literature and serve as a practical guide for companies integrating AI into their sustainability strategies.
Strategi Manajemen Keberlanjutan dalam Era Digital: Tantangan dan Peluang Indraty TK, Nungki
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 4 (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.v7i4.10318

Abstract

In today's digital era, sustainability management has become a key focus for organizations worldwide. Digital transformation not only impacts the way businesses operate but also brings new challenges and opportunities for sustainability. This research aims to explore sustainability management strategies that organizations can implement to address emerging challenges and capitalize on opportunities presented in the digital context. Using a literature review approach, this research examines various relevant previous studies, including the role of information and communication technology (ICT) in sustainability management and the influence of artificial intelligence (AI) on sustainability performance. The results indicate that the integration of ICT and AI into sustainability management strategies can improve operational efficiency and support better decision-making. Furthermore, the importance of digital literacy in raising sustainability awareness is also identified as a key factor. Thus, this research provides valuable insights for practitioners and academics in formulating effective sustainability management strategies in the digital era. It also highlights the importance of collaboration between various stakeholders to achieve broader sustainability goals.
Transformasi Manajemen Keberlanjuan melalui Teknologi Hijau: Membangun Keunggulan Kompetitif Kusumawati, Evita
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 4 (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.v7i4.10319

Abstract

In the era of globalization and increasingly pressing climate change, sustainability management has become a central issue in business strategy. Transforming sustainability management through green technology serves not only to fulfill corporate social responsibility but also as a tool for building competitive advantage. This study aims to explore how green technology can be integrated into sustainability management and its impact on organizational performance. Through a literature analysis approach, this study identifies various green technologies that have been adopted by companies in various sectors, including agriculture, renewable energy, and waste management. Data shows that implementing green technology can improve operational efficiency, reduce costs, and improve a company's image in the eyes of consumers. In the agricultural sector, the use of information and communication technology has been shown to increase productivity and sustainability. The use of artificial intelligence in management information systems can improve the sustainable performance of small and medium enterprises (SMEs). Thus, green technology contributes not only to environmental sustainability but also to sustainable economic growth. This study also includes an analysis of the challenges faced in implementing green technology, including high initial costs and a lack of knowledge among business actors. However, the long-term benefits of investing in green technology, such as reduced carbon emissions and enhanced brand reputation, far outweigh the costs. Therefore, transforming sustainability management through green technology is a strategic option that companies seeking to remain competitive in the global marketplace cannot ignore.
Kecerdasan Buatan dan Rantai Pasokan Manajemen Berkelanjutan: Mengurangi Limbah dan Meningkatkan Efisiensi Marlina, Rini
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 4 (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.v7i4.10320

Abstract

Artificial intelligence (AI) has emerged as a driving force in the transformation of sustainable supply chain management, aimed at reducing waste and enhancing operational efficiency. In the context of globalisation and rapid technological advancement, companies are required to focus not only on profit but also on the social and environmental impacts of their business activities. This research aims to explore how AI can be applied to enhance sustainability within the supply chain by minimising waste and improving efficiency. Through big data analysis, AI can provide more accurate predictions regarding product demand, enabling companies to optimise production and reduce surplus. This study also identifies the challenges faced by companies in integrating this new technology, including a lack of understanding and skills among workers. By providing insights into best practices and policy recommendations, this research seeks to assist companies in adopting AI as part of their sustainability strategies. The findings indicate that the implementation of AI can not only enhance operational efficiency by up to 30% but also contribute to the reduction of carbon footprints and the achievement of sustainable development goals.

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