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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 1,937 Documents
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Pengaruh Good Corporate Governance dan Environmental Performance Terhadap Pengungkapan Islamic Social Reporting pada Perusahaan Sektor Pertambangan yang Terdaftar di Jakarta Islamic Index Periode 2019-2024 Rara Hardianti; Tulus Suryanto; Citra Etika
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 7 (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.v7i7.12913

Abstract

This study aims to analyze the effect of Good Corporate Governance (GCG) and Environmental Performance on Islamic Social Reporting (ISR) disclosure in mining sector companies listed in the Jakarta Islamic Index (JII) during the 2019–2024 period. This research employed a quantitative approach with a causal associative design. The data used were secondary data obtained from annual reports, sustainability reports, and the Environmental Performance Rating Program (PROPER) issued by the Ministry of Environment and Forestry. The sample consisted of five mining companies selected using purposive sampling. Data were analyzed using panel data regression with the Common Effect Model (CEM) through EViews 13, supported by descriptive statistics, classical assumption tests, t-test, F-test, and coefficient of determination. The results indicate that Good Corporate Governance has a positive and significant effect on Islamic Social Reporting disclosure. Likewise, Environmental Performance has a positive and significant effect on Islamic Social Reporting. Simultaneously, both independent variables significantly influence Islamic Social Reporting, with an Adjusted R² value of 82.44%, indicating that the model explains most of the variation in ISR disclosure. These findings imply that effective corporate governance and better environmental performance encourage companies to disclose social responsibility information based on Islamic principles more comprehensively, thereby strengthening corporate accountability and transparency toward stakeholders..
Analisis Beban Kerja Sebagai Penentu Jumlah Tenaga Kerja Pemeliharaan Tanaman Tebu di MKSO PT. SGN Rayon Kebun Sei Semayang Ronaldi Rajagukguk; Prihatin Lumbanraja; Nazaruddin Nazaruddin
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 7 (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.v7i7.12924

Abstract

This study aims to analyze workload as a basis for determining the optimal number of maintenance workers in sugarcane plantations at PT SGN Rayon Kebun Sei Semayang. Facing a decline in productivity and increasing production demands, the company must align the number of workers with actual workload to improve efficiency and effectiveness. The research applies the work sampling method to identify the proportion of time spent on productive, non-productive, and personal activities, and the Full Time Equivalent (FTE) method to categorize workload levels (underload, normal, overload) and determine the ideal number of workers required. Data were collected through direct observation, interviews, and documentation, involving 25 daily maintenance workers as research subjects. The findings are expected to provide empirical evidence for workforce planning based on actual workload conditions and serve as a strategic input for PT SGN’s human resource management. Furthermore, this study contributes to the development of labor management strategies, particularly in the sugarcane agribusiness sector, and offers a reference for optimizing organizational performance by realigning workload distribution and workforce size.
The Effect of Leadership, Work Discipline, Work Motivation, Occupational Health and Safety (K3) on Employee Productivity Aditiya Dwi Raharja; Bambang Mursito; Istiatin Istiatin
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 8 (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.v7i8.11906

Abstract

This study aims to analyze the influence of leadership, work discipline, work motivation, and occupational health and safety (OHS) on employee productivity at the Solo Balapan Locomotive Depot. The focus of this study is to determine the extent to which each of these variables contributes to improving the productivity of operational employees. This research employs a quantitative approach using a survey method. Data were collected through the distribution of questionnaires to 66 operational employees as respondents and analyzed using multiple linear regression analysis to examine the effect of independent variables on employee productivity. The results indicate that leadership, work discipline, work motivation, and occupational health and safety (OHS) each have a significant effect on employee productivity. Simultaneously, all independent variables in the regression model are considered feasible and capable of explaining variations in employee productivity, indicating that integrated management of leadership, discipline, motivation, and OHS implementation plays an important role in enhancing employee productivity.
Analisis Proses Penanganan Cargo Perishable Goods Pada Operasional Kargo Udara Bandar Udara Internasional Jenderal Ahmad Yani Semarang Yunus Purnama; Vidyana Mandrawaty
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 8 (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.v7i8.11994

Abstract

In air transportation activities, the cargo unit is very important because it is responsible for the smooth process of delivering goods, especially perishable items that require special care due to their fragile nature. The purpose of this research is to evaluate the handling process of perishable goods and to identify various obstacles faced by the staff while conducting operations at one of air cargo companies at Jenderal Ahmad Yani Airport Semarang. The research method used is a qualitative method with data collection techniques in the form of observation, interviews, and documentation. Data collection was conducted through interviews with officers directly involved in cargo operational activities, supported by field observations and documentation during the research period, namely February–June 2026. The research results show that the handling of perishable cargo includes the stages of receipt, document and physical inspection of goods, storage according to characteristics, loading coordination with airlines, and loading onto the aircraft. The obstacles that arise include delayed or changed flight schedules, limited cooling space, incorrect sender documents, and bad weather. To address this, the company continues to coordinate with airlines, prioritize cooling facilities, enhance the accuracy of document verification, and adjust operational procedures to ensure the quality of the cargo is maintained until delivery is complete.
Pengaruh Loan Disburesement, Non – Performing Loan (NPL), dan Current Account Saving Account (CASA) Rasio Terhadap Profitabilitas Bank Himbara dan Bank Asing Ghefira Nida Aulia; Maria Safitri; Agus Prayitno; Diana Puspitasari
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 8 (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.v7i8.11998

Abstract

This study aims to determine the effect of the amount of credit disbursed (Loan Disbursement) based on economic sectors, non-performing loans (NPL), current accounts - savings accounts (CASA) on the profitability of national banks and foreign banks operating in Indonesia. The approach used is descriptive quantitative research. The data sources used in this study come from financial reports and annual reports in the banking sector. The collected data were analyzed using IBM SPSS Statistics 26 statistical software by looking at descriptive statistical tests, classical assumption tests and multiple regression analysis. The results of the study prove that only credit disbursement in the service and business sectors has a positive and significant effect on ROA, while credit disbursement in the construction, trade, and agriculture sectors has a positive but insignificant effect, and credit disbursement in the mining sector has a negative and insignificant effect. NPL has a negative but insignificant effect on ROA, while CASA has a positive and significant effect on ROA. This study confirms that bank profitability is not only determined by the volume of credit disbursement and asset quality, but is also greatly influenced by the efficiency of the funding structure as reflected in the large proportion of CASA funds. Therefore, a banking strategy focused on quality credit growth in productive sectors, consistent NPL control, and increasing the proportion of CASA funds are key factors in strengthening banking financial performance in the long term.
Teacher Performance As Assessed in Terms of Workload, Emotional Intelligence, Training and Use Of Technology Fatma Luvy Purborini; Istiatin Istiatin; Kartika Hendra Titisari
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 8 (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.v7i8.12167

Abstract

This study aims to examine and analyze the influence of workload, emotional intelligence, training, and technology utilization on teacher performance at Ta'mirul Islam Elementary School and Ta'mirul Islam Inovatif Elementary School under the auspices of the Ta'mirul Masjid Tegalsari Surakarta Foundation. The research method used is quantitative with a survey approach to 87 respondents through an online questionnaire (Google Form). The data analysis technique uses multiple linear regression analysis to test the relationship and influence between variables. The results of the study indicate that workload, emotional intelligence, training, and technology utilization partially and simultaneously have a positive and significant effect on teacher performance. The conclusion of this study confirms that proportional workload management, increasing emotional intelligence, implementing continuous training, and optimizing technology utilization are key factors in improving teacher performance at the Ta'mirul Masjid Tegalsari Surakarta Foundation.    
Patient Loyalty is Assessed from Service Response Time, Officer Competence, Health Facilities and Complaint Handling Rahardi Rahardi; Istiatin Istiatin; Yunia Wahdiati
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 8 (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.v7i8.12188

Abstract

This study to analyze the response time of staff competence, healthcare facilities and complaint handling in relation to patient loyalty at the Tawangsari Community Health Center in Sukoharjo Regency, both simultaneously and individually. This research method employs quantitative approach with a descriptive research design. The study population consists of outpatients at the Tawangsari Community Health Center in Sukoharjo Regency, with a sampling technique using the census method, resulting in a sample size of 120 patients. Data collection was carried out via a questionnaire. The data analysis techniques used included multiple linear regression, the F – test , t -test and the coefficient of determination. The research findings indicate that, both individually and collectively, the variables of service response time, staff competence, healthcare facilities and complaint handling have a significant impact on patient loyalty at the Puskesmas Tawangsari in Sukoharjo Regency. Therefore, it is recommended that the Puskesmas management improve service response times through innovation, enhance staff competence through training, maintain the quality of healthcare facilities, and ensure a more responsive and targeted complaint handling process, increasing patient loyalty.  
Pengaruh Diversifikasi Pendapatan Non-Bunga Terhadap Profitabilitas Bank di Indonesia Sasmita Restu Hutami; Dara Noviandy; Susy Muchtar
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 8 (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.v7i8.12198

Abstract

This study aims to examine the effect of non-interest income diversification on the profitability of commercial banks in Indonesia, measured by Return on Assets (ROA). The data used is secondary data from annual reports of 41 banks listed on the Indonesia Stock Exchange for the period 2020–2024, resulting in a total of 205 observations. The analysis method employed is panel data regression using EViews 12. Non-interest income diversification is measured using the Herfindahl-Hirschman Index (HHI), while the independent variables include bank size (lnAS), non-performing loans (NPL), cost-to-income ratio (CIR), and loan-to-asset ratio (LTA). The findings show that non-interest income diversification and CIR have a negative and significant impact on ROA, whereas lnAS, NPL, and LTA do not have a significant effect. These results suggest that bank profitability is more influenced by operational efficiency and the management of non-interest income rather than asset or credit expansion. Therefore, bank management should focus their strategies on cost control and the sustainable optimization of non-intermediation income.
The Architecture of Fiqh Muamalat Based on The Geometry of Equilibrium in the Islamic Tourism Ecosystem Riyanto Sofyan; Ida Busnetty; Aa Hubur; Soeharjoto Soeharjoto
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 8 (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.v7i8.12280

Abstract

The massive growth of the global Muslim travel market demands a rigorous business governance model. While Indonesia has integrated Muslim-friendly tourism into RPJMN 2025–2029 via Perpres No. 12/2025, a legal vacuum persists following the revocation of Permenparekraf No. 2/2014, leading to policy fragmentation and "halal-washing" risks. This study aims to address this dichotomy by proposing a comprehensive blueprint based on the "Geometry of Equilibrium" in Islamic economics. Employing a qualitative-descriptive framework with a legal-normative approach, this research evaluates the integration of sharia contracts into state regulations. The findings reveal that the Geometry of Equilibrium harmonizes profitability, ecology, and social welfare by synthesizing Ibadah, Khilafah, and Maslahah. Furthermore, the "Red Zone" matrix stabilizes the market by prohibiting israf, tabzir, riba, and ihtikar, while a precise "Contract Taxonomy" structures the supply chain. This study concludes that transforming Fatwa DSN-MUI No. 108/2016 from soft law into binding hard law set at a Ministerial Regulation level is an absolute prerequisite to eliminate policy fragmentation, realize national strategic targets, and enhance global competitiveness.
Pengaruh Gaya Kepemimpinan Station Manager dan Sistem Reward Terhadap Kepuasan Karyawan pada Ground Staff Bandar Udara Internasional Yogykarta Luthfi Zakiyyatussani; Arif Fakhrudin
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 8 (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.v7i8.12289

Abstract

This study aims to determine the effect of Station Manager leadership style and reward system on employee satisfaction in Ground Staff at Yogyakarta International Airport. The study used a quantitative method with a causal associative approach. The population in this study amounted to 40 airline Ground Staff at Yogyakarta International Airport, with a sampling technique using saturated sampling or census so that the entire population was used as a research sample. Data collection was carried out by distributing questionnaires using a Likert scale. Data were analyzed using validity tests, reliability tests, multiple linear regression analysis, partial tests (t-test), simultaneous tests (F-test), and coefficient of determination (R²) with the help of the SPSS version 22 program. The results showed that leadership style had a positive and significant effect on employee satisfaction with a significance value of 0.007 <0.05. Meanwhile, the reward system did not have a significant effect on employee satisfaction with a significance value of 0.148 > 0.05. However, simultaneously, leadership style and reward system had a significant effect on employee satisfaction with a significance value of 0.000 <0.05. The coefficient of determination (R²) of 0.466 indicates that leadership style and reward systems explain 46.6% of employee satisfaction, while the remaining 53.4% ​​is influenced by factors outside the study. This study demonstrates that the implementation of an effective leadership style plays a significant role in increasing employee satisfaction among Ground Staff at Yogyakarta International Airport.

Page 190 of 194 | Total Record : 1937

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