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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 1,822 Documents
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Peran Brand Love Memediasi Pengaruh Brand Experience dan Brand Image Terhadap Brand Loyalty: Studi pada Konsumen Sepatu Olahraga Adidas di Kota Denpasar Putu Devira Wulandari; Shine Pintor Siolemba Patiro; Arthur Sitaniapessy
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 5 (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.v7i5.11886

Abstract

This study investigates the role of brand love as a mediator in the relationship between brand experience, brand image, and brand institutionalization among Adidas Sports Shoes consumers in Denpasar City. The concept of brand love is increasingly recognized as a critical factor in building customer loyalty, as it establishes a deep emotional connection between consumers and brands. This study uses a survey approach, collecting data from 200 Adidas Sports Shoes consumers in Denpasar City. The results show that brand experience and brand image have a significant positive impact on brand institutionalization, and brand love plays a mediator in this relationship. Specifically, the results show that brand experience influences brand image, which then influences brand love, and ultimately influences higher brand institutionalization. This study contributes to the existing literature by highlighting the critical role of brand love in connecting brand experience and brand institutionalization, as well as providing incidents for marketers to develop effective strategies to build brand love among their customers.
The Integration of Fintech and Artificial Intelligence: Accelerating Accountability and Financial Inclusion in National Financial Governance Darmansyah Darmansyah; Arissetyanto Nugroho; Zulkifli Zulkifli; Winda Wulandari; Retna Sari
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 5 (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.v7i5.11933

Abstract

                This study investigates the role of Financial Technology (Fintech) and Artificial Intelligence (AI) in strengthening financial governance accountability and improving national financial inclusion. While prior studies have largely examined fintech and AI separately, this research develops an integrated model that positions accountability as a key mediating mechanism linking technological integration to broader financial inclusion outcomes. Using a quantitative explanatory design, data were collected through a digital survey involving 300 respondents consisting of public sector stakeholders, fintech actors, and users of digital financial services. The data were analysed using Partial Least Squares Structural Equation Modelling (PLS-SEM). The results reveal that fintech integration positively and significantly affects accountability and financial inclusion. Likewise, AI implementation significantly improves accountability and financial inclusion. Accountability also exerts a strong positive effect on financial inclusion. Mediation analysis shows that accountability partially mediates the effects of fintech and AI on financial inclusion. These findings suggest that the integration of fintech and AI contributes not only to operational efficiency but also to the improvement of governance quality and the expansion of inclusive financial access. The study contributes to the literature by proposing an integrative fintech, AI, accountability, financial inclusion framework in the context of a developing economy and offers evidence-based implications for policymakers and financial regulators.
Analisis Perbandingan Harga Pokok Produksi Produk Makanan pada UMKM Ahyusni Aqiqah & Catering Menggunakan Metode Full Costing, Variable Costing, dan Job Order Costing. Dinda Cahyaning Aulia; Ujang Suherman; Thomas Nadeak
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 5 (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.v7i5.11935

Abstract

The objective of this study is to analyze the differences in the results of Cost of Goods Sold (COGS) calculations using the full costing, variable costing, and job order costing methods, as well as to determine the most efficient method for improving the effectiveness of production cost management. The research method used is a descriptive comparative quantitative study, with the subject being the SME Ahyusni Aqiqah & Catering for the period 2023–2025. Data were collected through observation, interviews, and documentation, then analyzed using the three methods and the results were compared. The research findings indicate that the full costing method yields a higher and relatively stable COGS because it includes all production costs. The variable costing method yields the lowest COGS because it includes only variable costs. Meanwhile, the job order costing method shows fluctuating results due to periods without production, which cause fixed costs to accumulate and be charged to the following period. The conclusion of this study is that the choice of COGS calculation method significantly affects the cost per portion, so it must be aligned with managerial objectives and business characteristics. Consequently, the Job Order Costing method is more suitable for order-based SMEs, full costing is better suited for long-term pricing, and variable costing is appropriate for short-term cost control.
Analisis Yuridis Atas Praktik Komersialisasi Foto Tanpa Izin Objek oleh Fotografer dalam Perspektif Maqashid Syariah Mahatir Harahap; Tetty Marlina Tarigan
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 5 (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.v7i5.11949

Abstract

The development of digital technology has had a significant impact, including increasing violations of privacy rights in public areas. One form of violation that often occurs is the practice of taking and using photographs without the object's consent. This action has the potential to violate moral and economic rights as stipulated in Law Number 28 of 2014 concerning Copyright, especially if the photo is used for commercial purposes without permission. Furthermore, this practice also contradicts the principle of personal data protection as stipulated in Law Number 27 of 2022 concerning Personal Data Protection. This study aims to analyze the form of legal protection for photographed objects in the practice of taking photographs without permission under Indonesian positive law and to review it from the perspective of maqāṣid shari'ah. This research is a normative legal research using a statute approach and a conceptual approach. Legal materials were obtained through literature studies and analyzed descriptively using deductive reasoning methods. The results of the study indicate that the practice of taking photographs without the object's permission in the Indonesian legal system contains two dimensions of legal violations: violation of copyright and violation of the right to privacy or personal data. From the perspective of the maqāṣid shari'ah (Islamic principles), this practice contradicts the principles of ḥifẓ al-māl (protection of property) and ḥifẓ al-nafs (protection of life), because the unauthorized use of photographs for commercial purposes constitutes a form of appropriation of the economic and moral rights of others, potentially leading to injustice.
Pertanggungjawaban Pelaku Usaha Terhadap Pengoplosan Bahan Bakar Minyak Pertalite Perspektif At-Tadlis Mazhab Maliki: Studi Kasus SPBU No.14.201.135 Kelurahan Tanjung Selamat Anwar Pardomuan Simarmata; Muhammad Amar Adly
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 5 (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.v7i5.11950

Abstract

The practice of fuel adulteration (BBM) is a form of fraud in energy trading activities that can harm consumers and violate applicable legal provisions. The case of Pertalite fuel adulteration that occurred at the Nagalan Berkah Bersama Gas Station No. 14.201.135 in Tanjung Selamat Village, Medan City, has attracted attention because it is suspected to have been carried out by mixing Pertalite with an octane rating of RON 90 with lower octane gasoline, thereby reducing the quality of the fuel sold to consumers. This study aims to analyze the form of fuel adulteration practices and the liability of business actors for consumer losses in terms of positive Indonesian law and the at-tadlīs perspective in the Maliki School of Law. The research method used is empirical juridical research with a living case study approach, statute approach, and conceptual approach. Data were obtained through interviews, document studies, and reviews of laws and regulations and muamalah fiqh literature. The results of the study indicate that the practice of fuel adulteration is carried out by mixing Pertalite with lower octane gasoline to obtain illegal profits. Under Indonesian positive law, this action violates Law Number 22 of 2001 concerning Oil and Gas and Law Number 8 of 1999 concerning Consumer Protection, thus subjecting business actors to criminal and civil liability, including the obligation to provide compensation to consumers. Meanwhile, from the perspective of the Maliki School, this practice is categorized as a form of at-tadlīs, namely fraud in transactions by concealing or manipulating the quality of the goods being traded. Therefore, business actors are obliged to provide compensation (dhamān) for the losses incurred and may be subject to ta'zīr sanctions by the competent authorities to maintain justice and the welfare of economic activities.
Dampak Implementasi Tata Kelola Teknologi Informasi (IT Governanace) Terhadap Return on Asset (ROA) Indra Yudha Mailana; Linda Ayu Oktoriza; Maria Safitri; Vicky Oktavia
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 5 (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.v7i5.11952

Abstract

Given technological developments and globalization, effective IT governance has become crucial in supporting corporate objectives. This study analyzes the impact of IT governance implementation on financial performance, as measured by Return on Assets (ROA), in industrial companies listed on the Indonesia Stock Exchange. This study examines the relationship between the elements of IT governance, namely Board IT Governance Processes (BITGP), Board IT Governance Structure (BITGS), and Board IT Governance Relational (BITGR) with Return on Assets (ROA). The results show that these three elements have a positive and significant effect on Return on Assets (ROA), indicating that good IT governance can improve operational performance and create added value for companies. These results support agency theory and emphasize the importance of effective communication between management and stakeholders. This study recommends that companies strengthen their IT governance structures and processes in order to adapt to the digital era and innovate, thereby improving their competitiveness and long-term financial.
Analisis Pendapatan Food Vlogger dari Konten Review yang Bersifat Dekstruktif Perspektif Hukum Ekonomi Islam Masidah Masidah
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.v7i4.11986

Abstract

This study aims to analyze the permissibility status of income earned by Food Vloggers from destructive review content within the perspective of Islamic economic law. The background of this study is based on the increasing phenomenon of Food Vloggers on social media, who not only function as a medium of information and promotion but also have the potential to cause harm to business actors through excessive, misleading, or defamatory review content. This research employs a normative legal approach with a fiqh muamalah perspective by examining Islamic principles such as honesty (sidq), justice (‘adl), trustworthiness (amanah), and the prohibition of harm (dharar). The findings indicate that review activities are fundamentally permissible in Islam as long as they do not violate sharia principles. However, if the review content is destructive and causes harm to others, it contradicts the principle of la dharar wa la dhirar as well as the objectives of sharia (maqasid al-shariah), particularly in protecting honor (hifz al-‘ird) and wealth (hifz al-mal). Therefore, income derived from such content cannot be categorized as lawful (halal) income.
Fenomena Penggunaan Shopee Paylater: Dampak Gaya Hidup Hedonisme Sebagai Pemicu Perilaku Konsumtif Masyarakat Kota Binjai Syazwina Nadhira Nadhira; Elida Elfi Barus
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.v7i4.12024

Abstract

The development of financial technology has introduced various digital payment innovations, including the Buy Now Pay Later (BNPL) feature provided by Shopee Paylater. This study aims to analyze the influence of Shopee Paylater usage and a hedonic lifestyle on the consumptive behavior of the people in Binjai City. This research is quantitative with a causal associative approach. Data were collected through a survey of 150 respondents in Binjai City, selected via purposive sampling with criteria including active Shopee Paylater users. The analytical method used is multiple linear regression processed through SPSS. The results show that Shopee Paylater usage has a significant positive effect on consumptive behavior, driven by ease of access and low "pain of paying." Furthermore, a hedonic lifestyle, characterized by the pursuit of instant gratification and social prestige, acts as a primary trigger for excessive and unplanned spending. Simultaneously, both variables explain 64.2% of the variance in consumptive behavior. This study concludes that the digital credit phenomenon in Binjai City creates a psychological trap where desires are prioritized over needs. Recommendations include enhancing digital financial literacy for the Binjai community to prevent debt traps and ensuring more responsible credit management aligned with Islamic economic ethics.
Pengaruh Fomo, Loss Aversion dan Herding Behavior Terhadap Keputusan Berinvestasi Emas di Bank Syariah Indonesia Sella Wijayanti; Supriyanto Supriyanto
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 5 (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.v7i5.12027

Abstract

                  This study aims to determine the influence of Fomo, Loss Aversion and Herding Behavior on gold investment decisions at Bank Syariah Indonesia, both partially and simultaneously. This study focused on the millennial generation in Klaten Regency. This study used a quantitative method with 150 respondents who had invested in gold at Bank Syariah Indonesia. The data analysis technique used multiple linear regression. The results revealed that Fomo partially had no significant effect on investment decisions. Loss Aversion had a negative and significant effect on investment decisions, while herding behavior had a positive and significant effect on investment decisions. Simultaneously, these three variables significantly influenced gold investment decisions at Bank Syariah Indonesia. With a coefficient of determination (R2) of 0.123, indicating that 12.3% of the variation in investment decisions was explained by the research variables, but the remainder was influenced by other factors. This study explains the importance of psychological and social factors in behavioral finance theory in the investment decisions of the millennial generation in gold investment decisions.
Pengaruh Kualitas Pelayanan dan Kualitas Produk Terhadap Kepuasan Pelanggan di Alfamidi Tinambung Kabupaten Polewali Mandar Indah Sari; Erwin Erwin; Rahmat Ghazali
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 5 (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.v7i5.12053

Abstract

This study aims to analyze the effect of service quality and product quality on customer satisfaction at Alfamidi Tinambung, Polewali Mandar Regency. This study uses a quantitative approach with a causal-associative design. A sample of 100 respondents was determined using the Lemeshow formula with a purposive sampling technique. Data were collected through a 1–5 Likert scale questionnaire and analyzed using multiple linear regression with the help of SPSS. The results of the study indicate that partially, service quality (t-count = 5.700 > t-table = 1.984; sig. = 0.000) and product quality (t-count = 4.576 > t-table = 1.984; sig. = 0.000) have a positive and significant effect on customer satisfaction. Simultaneously, both variables also have a significant effect (F-count = 79.456 > F-table = 3.09; sig. = 0.000) with a contribution of 62.3% (R Square = 0.623). Thus, all three hypotheses are accepted. This study recommends improving employee responsiveness and product availability management.

Page 182 of 183 | Total Record : 1822

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