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Dhita Febyanti
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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 1,633 Documents
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Analisis Pengakuan Pendapatan dan Beban Menurut PSAK No. 28 Pada PT. Asuransi Bangun Askrida Tahun 2019-2021 Novalia, Salma; Syahrif, Rafi; Uzliawati, Lia
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.v5i6.2277

Abstract

PT Asuransi Bangun Askrida (ASKRIDA) is a national private insurance company that provides protection against various risks and losses, especially for government buildings and other assets owned by the government. The purpose of this study is to obtain empirical data regarding the recognition of insurance loss expenses at PT Asuransi Bangun Askrida (ASKRIDA) and to evaluate whether the recognition and presentation of the company's expenses are in accordance with the provisions of PSAK No. 28. The research methodology uses descriptive qualitative where information is collected, assembled, interpreted, and evaluated to offer comprehensive insights to address the problem. Based on the research results, PT Asuransi Bangun Askrida (ASKRIDA) takes a different approach in terms of revenue and expense recognition based on PSAK No. 28. In claim expense recognition, PT Asuransi Bangun Askrida (ASKRIDA) recognizes claim expenses when incurred without regard to the status of the reported claim. This indicates the need for adjustments in revenue recognition practices to comply with applicable accounting standards.
Pengaruh Kepercayaan Konsumen, Kualitas Informasi Kemudahan Penggunaan, dan Persepsi Resiko Terhadap Minat Beli Konsumen Online: Studi pada Pengguna Aplikasi Shopee di Wilayah Sidoarjo Naurah Zulfa Salsabila; R. Yuniardi Rusdianto
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 8 (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.v5i8.2281

Abstract

This research aims to determine the influence of consumer trust, information quality, ease of use, and risk perception on online consumer buying interest among Shopee application users in the Sidoarjo area. This type of research is quantitative research. The population in this research is shopee application users in the Sidoarjo area. With a sample of 60 respondents taken using a data sampling approach, using the slovin formula by distributing questionnaires. The results of this research show that the F test simultaneously states that Consumer Trust, Quality of Information, Ease of Use, and Risk Perception have a significant influence on Online Consumer Purchase Interest (F-count > F-table). Meanwhile, the t test shows that partially Consumer Trust, Information Quality, Ease of Use, and Risk Perception have a significant influence on Online Consumer Purchase Interest (X1 t-value > t-table; and X2 t-count > t-table).
Pengaruh Customer Experience Dan Customer Satisfaction Terhadap Pembelian Ulang Produk Hanasui Mattedorable Lip Cream (Boba Edition) Nahdila Trisna Dwi Saryono; Ety Dwi Susanti
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 8 (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.v5i8.2282

Abstract

The purpose of this research is to determine the influence of Customer Experience, Customer Satisfaction, and the influence of Customer Experience and Customer Satisfaction simultaneously on repeat purchases of Hanasui Mattedorable Lip Cream (Boba Edition) products. The method used in this research is explanatory research with a quantitative approach. With the results, Customer Experience partially has a positive and significant effect on repeat purchases of Hanasui Mattedorable Lip Cream (Boba Edition) products, Customer Satisfaction partially has a positive and significant effect on Repurchases of Hanasui Mattedorable Lip Cream (Boba Edition) products, and Customer Experience, and Customer Satisfaction simultaneously influence repeat purchases of Hanasui Mattedorable Lip Cream (Boba Edition) products.
Pengaruh Budaya Kerja Islami, Komunikasi, Kompensasi, dan Lingkungan Kerja Terhadap Kinerja Karyawan dengan Motivasi Sebagai Variabel Moderating Pada PT. Bawang Mas Putri Ayu Firawati; Holili; Mamluur Rohmah; Habibur Rohman; Rudy Haryanto
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.v5i6.2284

Abstract

Performance includes the quantity and quality of work results that employees achieve when carrying out their duties based on the responsibilities the company gives them. PT employee performance. Bawang Mas still cannot be said to be good because there are still employees who have low levels of quality and quantity of work, are not punctual, are less effective and lack commitment to the company. The aim of this research is to determine the influence of Islamic work culture, communication, compensation, individual work environment on employee performance, as well as to determine the influence of Islamic work culture, communication, compensation, work environment on employee performance which is moderated by motivation. The method in this research uses quantitative methods which are analyzed using moderating regression analysis. The population is 1,600 with a sample of 94 respondents with data obtained through a questionnaire. The results of this research are, individually, work culture Islam, communication, compensation and work environment have a significant positive effect on employee performance. Islamic work culture, communication, compensation and a work environment moderated by motivation have a significant positive effect on employee performance.
Three Phases of Human Development Index Towards Global Common Stewardship Based on Environmental Kuznets Curve Riyono, Kenley Maccauley; Widianingsih, Luky Patricia
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.v5i6.2297

Abstract

The purpose of this study is to examine the effect of economic development (represented as the human development index) on environmental degradation (represented as global commons stewardship) with income level phase separation based on the Environmental Kuznets Curve to find out whether there is environmental policy during economic development. Environmental degradation is one of the urgent problems that must be addressed before it is too late. Every country should have a more environmentally oriented outlook apart from economic development. The research model test was carried out using multiple linear regression methods in STATA. The results of the study show that no country has succeeded in having a good environmental level with high economic development. Environment policy needs to be implemented in every country to maintain the ecosystems on earth during economic development. So far, it is evident that each country has paid little attention to its surrounding environment and has only focused on economic development.
The Role Of Self-Control in Mediating The Influence of Descriptive Norms and Academic Stress on Intentioncyberloafing Sukino Subiyantoro; Sudarwati; Ida Aryati DPW
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 5 (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.v5i5.2311

Abstract

This research aims to:analyze the influence of descriptive norms on cyberloafing, academic stress on cyberloafing, self-control on cyberloafing, descriptive norms on self-control, academic stress on self-control, descriptive norms on cyberloafing through self-control as a mediating variable, and analyze the influence of academic stress on cyberloafing through self-control as a mediating variable for training participants at BLK Karanganyar. This research uses quantitative methods by distributing questionnaires (e-questionnaires) and statistical or computational methods using SmartPLS (Partial Least Square) software with Structural Equation Modeling (SEM) equation models. This research was conducted on 117 samples who were training participants at BLK Karanganyar in 2023 Young Graphic Designer Training Program and Position GMAW Welding Plate Welder Training Program (3G/PF). The research results show that only descriptive norms were found to have a positive effect on cyberloafing, while academic stress and self-control were found to have no effect. However, in terms of self-control, academic stress was found to have a negative effect on participants' self-control. Meanwhile, the mediating variable results of self-control succeeded in mediating the relationship between academic stress and cyberloafing.
Pengaruh Citra Merek, Kualitas Produk, Harga, dan Gaya Hidup Hedonisme terhadap Keputusan Pembelian Diandini, Dyndha; Wiyadi
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 5 (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.v5i5.2317

Abstract

Developments in the smartphone industry are currently very fast and varied. A smartphone product is required to have a good perspective for consumers because it is not uncommon for the depiction of a particular brand to be related to a person's lifestyle, therefore companies must always innovate, maintain quality, and create good smartphone products so that the products offered sell well on the market and are in demand among people. lots of consumers. The target of this study is to examine the influence of brand image, product quality, price and hedonistic lifestyle on purchasing decisions. Data was collected from 162 respondents in the SoloRaya area who met certain criteria. The sampling technique used in this research is the purposive sampling method, then the data is processed using Multiple Linear Regression analysis tools with SPSS analysis software version 22. The results of the study show that 1) Brand image has a positive and significant influence on purchasing decisions. 2) Product quality has a positive and significant influence on purchasing decisions. 3) Price has a positive and significant influence on purchasing decisions. 4) The hedonistic lifestyle has a significant positive influence on purchasing decisions. Suggestions for company managers to always maintain high product quality and always innovate in design and features as well as launch effective marketing and pay attention to consumer needs and desires. So this has an impact on creating higher purchasing decisions for iPhone smartphones. Researchers who are interested in carrying out similar research titles are expected to add other variables, for example: Brand love, Brand equity, social factors, and Promotion.
Perbandingan Kinerja Portofolio Reksadana Konvensional dan Reksadana Syari’ah di Indonesia: Studi pada Reksadana Saham dan Reksadana Pasar Uang yang Terdaftar di Otoritas Jasa Keuangan Tahun 2021-2023 Benedicta Paramita Rinjani; Ruri Reswari Siregar, Ardina
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 8 (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.v5i8.2342

Abstract

Reksa dana adalah salah satu instrumen di pasar modal yang memiliki peran penting bagi investor. Reksadana menawarkan berbagai keuntungan bagi investor, seperti kemudahan akses, diversifikasi, dan profesionalisme pengelolaan dana. Melalui reksa dana, investor dapat menginvestasikan modalnya untuk mendapatkan pengembalian dengan risiko yang sesuai dengan setiap kriteria investor. Nilai Aktiva Bersih (NAB) adalah salah satu indikator bagi investor dalam memilih reksa dana. Semakin banyak modal yang disetor oleh investor ke dalam reksa dana, semakin besar dana yang dikelola. Penelitian ini bertujuan untuk membandingkan kinerja reksadana konvensional dan syariah jenis saham serta pendapatan tetap. Penelitian ini dilakukan melalui tiga pengukuran, yaitu perbandingan kinerja pengembalian reksadana dengan return pasar, diversifikasi reksa dana menggunakan koefisien determinasi dan pengukuran kinerja reksa dana menggunakan risk-adjusted return, yaitu Sharpe Ratio, Treynor Ratio dan Jensen's Alpha. Sample dalam penelitian ini menggunakan teknik purposive sampling yang mengakibatkan sample harus memenuhi beberapa kriteria yang telah ditentukan.
Pengaruh Struktur Modal, Likuiditas, dan Ukuran Perusahaan Terhadap Kinerja Keuangan Perusahaan Sarwindah Budi Utami; Imronudin
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 5 (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.v5i5.2358

Abstract

The main objective of the analysis is to evaluate the impact of capital structure (DER), liquidity (CR), and the company’s size (Total Asset) on financial performance (ROE). The methodology that is used is a quantitative one. The population consists of an industrial sub-sector company that is listed for 2019-2022 on the Indonesian Stock Exchange (BEI). Purposive sampling is the approach that was utilized to establish the sample criteria. Over the course of four years, 19 samples in all were chosen, and 76 data were collected. Researchers employ coefficients, F tests, Hausmant tests, Chow tests, and descriptive statistical tests while analyzing data. Regression analysis with panel data is one of the analytical methods employed. The Fixed Effect Model was derived from the Chow and Hausmant Test results. The statistical F test result was 0.000000 < 0.05, so the independent variables of the capital structure, liquidity, and the company size simultaneously had a significant influence on the dependent variable of financial performance. The coefficient test results showed that capital structure significantly positive improve the financial performances variable.
Pengaruh Literasi Keuangan dan Gaya Hidup Hedonisme Terhadap Pengelolaan Keuangan Mahasiswa yang Kos di Surakarta Ratih Rahmaningrum; Imronudin
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 5 (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.v5i5.2359

Abstract

Globalization has changed many behaviors, especially economic behavior. Supported by students' consumerist attitudes and advances in technology, it makes it easier for them to spend their money. Generation Z also likes branded products at expensive prices. This causes their expenses to be high. Therefore, it is important for Generation Z to master financial understanding in order to manage their finances optimally, so they can be smarter in using money. This research aims to analyze the influence of financial literacy and a hedonistic lifestyle on the financial management of boarding house students in Surakarta, with a sample of 176 people who are students at the Muhammadiyah University of Surakarta. Data was collected using a questionnaire and analyzed using SmartPLS. The results of this research prove that financial literacy and a hedonistic lifestyle have a positive and significant effect on financial management.

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