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 1,633 Documents
Pengaruh Transformasi Digital dan Stres Kerja terhadap Kinerja Karyawan yang Dimediasi oleh Keterlibatan Karyawan pada Sekretariat Daerah Kabupaten Pati Nurma Isnawati; Jati Waskito
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 4 (2024): 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.v5i4.1805

Abstract

The changing era of digital transformation requires human resources to have insight and mastery in using technology digitally. The involvement of human resources in digital transformation is very important in an organization, because HR is the driver of all activities to achieve organizational goals and strive for progress in employee performance. The aim of this research is to analyze the influence of digital transformation and work stress on employee performance and employee engagement and to analyze the role of employee engagement as a mediator on the influence of digital transformation and work stress on employee performance. This research uses quantitative research by distributing questionnaires to 104 Pati Regency Regional Secretariat Employees. The results of data processing using SEM PLS 3.0 state that there is a significant positive influence on digital transformation on employee performance and employee engagement, there is a significant negative influence on job stress on employee performance and employee engagement, and employee engagement is proven to mediate the influence of digital transformation and job stress on employee performance.
ANALISIS PENGARUH E-WOM, BRAND IMAGE DAN TRUST TERHADAP PURCHASE INTENTION ECO-FRIENDLY TRANSPORT DI SURAKARTA Hamida Ardianto Muzakar Isa
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 4 (2024): 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.v5i4.1806

Abstract

This research aims to test the analysis of the influence of E-Wom, brand image, and trust on purchase intention for eco-friendly transport in Surakarta. Participants in this research who utilise environmentally sustainable modes of transportation in Surakarta. The sample used was users of eco-friendly transport products aged 17 and over, and 309 respondents were domiciled in the Surakarta area. PLS 3.0 analysis was utilised by the researchers to conduct a quantitative examination of the research data. Trust significantly and positively influences the purchase intention of eco-friendly transport users; the brand image variable significantly and positively influences the purchase intention of eco-friendly transport users; e-wom positively and significantly influences the brand image of eco-friendly transport users; and trust significantly and positively influences the purchase intention of eco-friendly transport users.
Efektivitas Pelaksanaan Program Pemberdayaan dan Kesejahteraan Keluarga di Kelurahan Pagentan Kecamatan Singosari Kabupaten Malang Madhaniyah Nur Purnamasari; Sunariyanto; Septina Dwi Rahmawati
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 4 (2024): 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.v5i4.1807

Abstract

This research explores the optimization of the performance efforts of the village government in providing public services in Kuwolu Village, Bululawang Sub-district. The main focus of the research is on the adoption of technology, responsiveness to changes in societal values, the implementation of Law Number 25 of 2009 concerning Public Services, and community participation. The research findings indicate that the adoption of technology has a positive impact on improving administrative efficiency, although challenges related to digital literacy still need to be addressed. Being responsive to changes in societal values is a critical point in formulating service policies that align with local expectations. Law Number 25 of 2009 provides clear direction, but its implementation requires in-depth understanding and adjustment to local conditions. Improving service quality and administrative efficiency remains the primary focus, with active community participation as a vital instrument. Cross-sectoral collaboration and institutional cooperation are identified as assets to create synergy in service provision. Inclusive measures through training programs and digital literacy serve as solutions to address disparities and unequal access. This research paints a picture of the performance efforts of the village government in facing the dynamics of public service in the era of digital transformation and changing societal values. It is hoped that these findings can guide other village governments in creating an effective and responsive public service system amid the challenges of the times.
Peran Zakat dalam Pengentasan Kemiskinan di Indonesia Jufri Jacob; Mohammad Kotib; Muhammad Kamal; Ramli Semmawi; Fahmi Syam
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 4 (2024): 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.v5i4.1810

Abstract

This research aims to determine the role of zakat in alleviating poverty in Indonesia. This research uses a descriptive qualitative approach with content analysis techniques and library research. The research results show that zakat has an important role in reducing poverty rates in Indonesia. With professional management of zakat funds, it is possible to increase the level of demand and purchasing power of the community, so that the community becomes more prosperous. Apart from that, zakat funds are also able to increase investment activities and community productivity in business activities, so that in the end, professional management of zakat funds can reduce poverty rates.
Pengaruh Sistem Informasi Akuntansi Manajemen terhadap Kinerja Manajerial di Moderasi oleh Ketidakpastian Lingkungan pada PT Perkebunan Nusantara IV (Persero) Medan Aulia Rahman Siregar; Irfan
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 4 (2024): 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.v5i4.1814

Abstract

The aim of this research is to test and analyze the management accounting information system for managerial performance moderated by environmental uncertainty at PT Perkebunan Nusantara IV (Persero) Medan directly and indirectly. The approach used in this research is a causal approach. The population in this study was all employees of PT Perkebunan Nusantara IV (Persero) Medan. The sample in this study used the Slovin formula so that there were 80 employees of PT Perkebunan Nusantara IV (Persero) Medan. Data collection techniques in this research used documentation, observation and questionnaire techniques. The data analysis technique in this research uses a quantitative approach using statistical analysis using Auter Model Analysis, Inner Model Analysis and Hypothesis Testing. Data processing in this research uses the PLS (Partial Least Square) software program. The results of this research prove that the accounting information system directly influences managerial performance. Indirectly, environmental uncertainty cannot moderate the influence of management accounting information systems on managerial performance
Optimalisasi Peran Filantropi Islam dalam Meningkatkan Kesadaran Sosial Mahasiswa Program Studi Sosiologi Indriana; Mohamad Agung Rokhimawan; Yayan Suryana
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 4 (2024): 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.v5i4.1822

Abstract

Islamic philanthropy, which includes concepts such as infaq, sadaqah, and zakat, has great potential to be an effective tool in building students' social awareness. This study aims to examine the potential and effectiveness of optimizing the role of Islamic philanthropy in increasing the social awareness of students of the Sociology Study Program. Islamic philanthropy includes humanitarian values, social solidarity, and concern for the surrounding environment. This research uses qualitative methods with in-depth interviews, observation, and document analysis as data collection techniques. The research findings show that Islamic philanthropy has great potential to become an agent of change in increasing students' social awareness. In the context of the Sociology Study Program, the implementation of Islamic values in philanthropic activities can enrich students' understanding of social and humanitarian issues.
Pengaruh Corporate Social Responsibility, Kualitas Audit, Ukuran Perusahaan Terhadap Earning Response Dengan Struktur Modal Sebagai Variabel Coefficient Moderasi El Kavi, Naura Adena; Nuryatno Amin, Muhammad
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 6 (2024): 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.v5i6.1824

Abstract

This research seeks to investigate the correlation between corporate social responsibility, audit quality, and company size in relation to the earning response coefficient, with capital structure as the moderating factor among firms listed on the Indonesia Stock Exchange throughout the 2019-2022 period. The study focuses on companies within the consumer non-cyclical sector listed on the Indonesia Stock Exchange during 2019-2022. Employing purposive sampling, 116 samples were selected within this timeframe. Quantitative data analysis using SPSS version 26.0 was employed to conduct multiple linear regression analysis for data processing. The findings of this investigation demonstrate a positive correlation between corporate social responsibility, audit quality, and firm size with the earning response coefficient. Moreover, it was observed that while capital structure acts as a moderator that reinforces the positive impact of corporate social responsibility and audit q
Perancangan Sistem Informasi Pelaporan Barang Masuk dan Keluar Atk pada FPIPS UPI Dwi Yuliansyah Kusnadi; Rika Rahmawati
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 4 (2024): 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.v5i4.1830

Abstract

This research aims to understand the reporting of incoming and outgoing goods because the existing system is not well computerized, relying heavily on Microsoft Excel, leading to many challenges. In the context of the business world, computers as data tools are an appropriate means to process every business transaction. Because manual documentation is no longer feasible due to the increasing volume of transactions, it significantly affects office stationery inventory. Therefore, a software application has become a vital necessity for every organization or company to streamline its business operations. With computerization, data processing becomes more effective, secure, minimizes errors, and archives can be organized neatly. To ensure the smooth operation of the system, the author attempts to design a system for office stationery inventory management. Currently, the author uses the PHP programming language, primarily focusing on inventory management programs. In designing this system, the author creates input designs that outline the office stationery data processes.
Analisis Sistem Informasi Pendistribusian Alat Tulis Kantor di Fakultas Pendidikan Ilmu Pengetahuan Sosial Universitas Pendidikan Indonesia Dwi Yuliansyah Kusnadi; Gingin Sutisna
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 4 (2024): 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.v5i4.1831

Abstract

Office equipment, often referred to as Office Stationery (ATK), is a necessity that must be fulfilled and carefully considered in its use in an institution, such as in the Department of Computer Science. Currently, the Department of Computer Science still utilizes Microsoft Excel and handwritten notes in processing ATK data, ranging from the registration of incoming items to the distribution to professors and staff. Therefore, the Department of Computer Science requires a system that can support the process of distributing ATK data. The developed system is expected to assist in generating ATK distribution reports. The system development method chosen in this research is the Waterfall system development model. The system design in this research uses the Unified Modeling Language (UML). The program development process (coding) utilizes the PHP programming language with HTML, and MySQL for database creation. The testing approach in this research employs Black Box testing with the Equivalence Partitioning (EP) method. The results of the conducted testing indicate that all system functions operate according to their intended purposes.
Pengaruh Corporate Social Responsibility, Kualitas Audit, Ukuran Perusahaan terhadap Earning Response Coefficient Dengan Struktur Modal Sebagai Variabel Moderasi El Kavi, Naura Adena; Nuryatno Amin, Muhammad
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 4 (2024): 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.v5i4.1832

Abstract

This research seeks to investigate the correlation between corporate social responsibility, audit quality, and company size in relation to the earning response coefficient, with capital structure as the moderating factor among firms listed on the Indonesia Stock Exchange throughout the 2019-2022 period. The study focuses on companies within the consumer non-cyclical sector listed on the Indonesia Stock Exchange during 2019-2022. Employing purposive sampling, 116 samples were selected within this timeframe. Quantitative data analysis using SPSS version 26.0 was employed to conduct multiple linear regression analysis for data processing. The findings of this investigation demonstrate a positive correlation between corporate social responsibility, audit quality, and firm size with the earning response coefficient. Moreover, it was observed that while capital structure acts as a moderator that reinforces the positive impact of corporate social responsibility and audit quality on the earning response coefficient, it does not amplify the positive impact of firm size on this coefficient.

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