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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 1,633 Documents
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Pengaruh Kepercayaan, Religiusitas dan Pendapatan Terhadap Minat Membayar Zakat Masyarakat Muslim Kota Pekanbaru Andra Wahyudi; Nurizal Ismail
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 10 (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.v5i10.3382

Abstract

This study investigates the influence of trust, religiosity, and income on the interest in paying zakat among the Muslim community in Pekanbaru City. Trust in zakat institutions is defined as the belief that these institutions are professional, honest, and transparent in managing zakat funds. Religiosity is measured as the level of adherence to religious teachings, while income reflects the economic status of the respondents. The research adopts a quantitative approach using a questionnaire as the data collection instrument from 114 respondents. Data analysis is conducted using Partial Least Squares Structural Equation Modeling (PLS-SEM), and the results indicate that trust, religiosity, and income significantly influence the community's interest in paying zakat. These findings contribute to understanding the motivating factors or barriers among the Muslim community in Pekanbaru City in fulfilling their zakat obligations. The study provides practical implications for zakat institutions to enhance their transparency and professionalism to build trust among the public. It also offers deeper insights into the factors influencing community interest in zakat within a specific socio-economic context.
Kebijakan Dividen Terhadap Nilai Perusahaan Listed BEI 2018-2022: Peran Moderasi Struktur Modal, Size, Profitabilitas Indro Purnomo; Hwihanus
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 7 (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.v5i7.3384

Abstract

This research aims to examine the effect of dividend policy on company value and examine the effect of dividend policy on company value which is moderated by capital structure, company size and profitability. The population of this research is hotels, restaurants and tourism sub-sector companies listed on the IDX with a research period of 2018-2022. The number of samples is 4 companies with total data of 20 observations. The data source uses secondary data, namely in the form of company annual reports which can be accessed via the website www.idx.co.id. The data analysis technique uses SEM PLS analysis, with the help of Smart-PLS version 3. Conclusions from this research (1) Dividend policy has a positive and significant effect on company value in hotel, restaurant and tourism sub-sector companies listed on the BEI for the 2018-2022 period. (2) Capital structure cannot moderate the influence of dividend policy on company value. (3) Company size cannot moderate the influence of dividend policy on company value (4) Profitability cannot moderate the influence of dividend policy on company value.
Pengaruh Penerapan Prinsip Syariah terhadap Loyalitas Pelanggan di Hotel Dalwa Syariah Pasuruan Miftakhul Arif Saifuddin Islami; Abdillah Mundir; Alimatul Farida
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 9 (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.v5i9.3395

Abstract

This article discusses the importance of implementing sharia principles in the hotel industry, especially in the context of sharia dalwa hotels, with a focus on aspects of customer loyalty. Sharia principles provide a framework that is in accordance with Islamic values, such as justice, transparency and shared prosperity. This research identifies whether there is an influence between customer loyalty at Dalwa Syariah hotels on sharia principles and trust. Through analysis of primary and secondary data, the findings show that consistent application of sharia principles increases customer trust and satisfaction, which in turn strengthens their loyalty.
Pengaruh Kompetensi Terhadap Kualitas Audit Dimoderasi Etika Auditor Aditya Dwi Wardhana; Rida Perwita Sari
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 10 (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.v5i10.3403

Abstract

This study aims to test the competence in influencing audit quality and auditor ethics in moderating the influence of competence on audit quality. This research was conducted at the East Java Provincial Inspectorate Office with a sample of 30 internal auditors. The data collection technique is by distributing questionnaires. The data analysis method in this study uses the Partial Least Square (PLS) approach using the WarpPls 8.0 analysis tool. The results of this study found that competence had a significant effect on audit quality. Auditor ethics can weaken the influence of competence on audit quality. These findings indicate that audit competence in carrying out audits is urgently needed to improve audit quality. Weakening auditor ethics can reduce the influence of competence on audit quality. This research provides important insights for internal auditors in conducting audits by improving the competence of auditors to carry out quality audits.
Analisis Perilaku Konsumen Pembeli Thrifting dalam Perspektif Ekonomi Syariah: Studi Kasus di Pasar 3-4 Ulu Palembang Msy. Aziza Septiani; Cholidi; Deky Anwar
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.v5i6.3421

Abstract

 Understanding consumer behavior is very important. By understanding consumer behavior, marketers can provide and offer offers that can attract consumers' interest in purchasing Thrifting. The means used to carry out thrifting transactions are quite varied, namely they can be done online or offline. The type of research in this research is qualitative research. This research uses data collection techniques as follows: documentation, observation, interviews and literature study. The type of data used is primary data obtained from interviews with informants regarding consumer behavior of thrifting buyers from a Sharia Economics perspective, while secondary data obtained comes from books, journals and articles. The results of the analysis show that the consumer behavior of thrifting buyers is due to the good quality of the goods, the price is cheap, consumer behavior occurs due to the influence of friends, family or people around them, while the factors that influence the decision to purchase thrifting are the choice of branded products, brand, place of distribution, time of purchase. , purchase amount, and payment method
Analisis SOAR Strategi Pemasaran Pembiayaan Pembelian Kendaraan Guna Menarik Minat Anggota di BMT Aman Utama Jepara Adi, Ahmad; Fauzan Mubarok, Ahmad
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 11 (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.v5i11.3425

Abstract

This research aims to determine the marketing strategy for vehicle purchase financing products at BMT Aman Utama Jepara through SOAR (Strength, Opportunities, Aspiration, Results) analysis. This research uses descriptive qualitative research methods. The results of this research explain that BMT Aman Utama Jepara implements a marketing strategy that refers to the marketing mix such as product, price, place and promotion. The results obtained from SOAR analysis on the marketing strategy for financing the purchase of BMT Aman Utama Jepara vehicles are in quadrant II, namely the S-R strategy by using the strengths they have to achieve the desired results. The following are the results of the combination of S-R strategies including: 1.) providing easy financing with minimal fines, 2.) implement effective promotions by providing discounts and rewards, 3.) providing access to online services such as official websites or Fintech applications.
Sinergi Kepemimpinan Demokratis dan Transaksional Meningkatkan Dinamika Industri Fashion Muslim di Indonesia: Studi KEKE Busana Bunga Ayu Ratnasari; Pratami Wulan Tresna; Bambang Hermanto
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.v5i8.3430

Abstract

The influence of Muslim fashion is increasing with the rise of social media, making it a trend that many people now follow. The Muslim fashion industry in Indonesia, such as Keke Busana, is experiencing rapid development but also faces challenges in adapting to changes in consumer demand. This research aims to examine the importance of combining two leadership styles in fashion companies and to explore the most appropriate leadership style in the Muslim fashion industry. The research method used was qualitative, involving in-depth interviews with the Chief Executive Officer (CEO) of Keke Busana. The research results show that combining democratic and transactional leadership styles can gradually improve company performance. Leaders of Muslim fashion companies are advised to consider innovation in leadership models to avoid hierarchical organizational structures that can limit flexibility and creativity.
Analisis Pengendalian Persediaan Bahan Baku Kedelai dengan Metode Economic Order Quantity (EOQ) pada Pabrik Tahu HR Kepuh Devi Aryani; Sari Marliani; July Yuliawati
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.v5i8.3433

Abstract

This research aims to find out how to optimize inventory control for ordering economical raw materials at the HR kepuh tofu factory using the economic order quantity (EOQ) method calculation. This research was conducted using quantitative descriptive methods. Data collection in this research used primary and secondary data obtained by observation and interviews. The results of this research state that the optimal purchase of soybean raw material supplies with EOQ is 788 kg, whereas previously it was 47 kg, so there is a difference of 741 kg. The total cost of raw material inventory before using the EOQ method was IDR 94,665,900 per year while after using the EOQ method it was IDR. 26,267,719 there is a difference of Rp. 68,398,181. The inventory of goods or safety stock that must be provided by the company is 2,278 kg, whereas previously it was only 78 kg, there is a difference of 2,200 kg. The company reordered when the raw materials were at 2,280 Kg, whereas previously it was only 79 Kg, there was a difference of 2,201 Kg.
Implementasi Pencatatan Laporan Keuangan UMKM Berdasarkan Standar Akuntansi Keuangan-EMKM pada Kecamatan Medan Barat Iqbal Rusli; Isra Hayati
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 10 (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.v5i10.3445

Abstract

This study aims to observe the implementation of recording financial reports on a Micro, Small and Medium Entity basis (SAK EMKM) among MSMEs in West Medan District. This study used a qualitative method to collect data from interviews at three types of businesses: Ayam Penyet, Gado-gado, and Soto Ayam. This study shows that limited understanding of accounting and lack of literacy regarding SAK EMKM are the main obstacles in implementing financial reports on the basis of SAK EMKM
Pengaruh Entrepreneurial Competence dan Business Network untuk Meningkatkan Competitive Advantange: Studi pada Pelaku UMKM Kue Kering di Kota Sukabumi Riani Fauzia Rahmayanti; R Deni Muhammad Danial; Nor Norisanti
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 11 (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.v5i11.3465

Abstract

This research was conducted to determine the influence of the entrepreneurial competence variable and the business network variable on the competitive advantage variable in dry cake MSMEs in the city of Sukabumi. The research method used in this research is a descriptive, associative research method using a quantitative approach. The population in this research are Micro, Small and Medium Enterprises (MSMEs) in the culinary sector of the pastry sector spread across several sub-districts in the city of Sukabumi. The population members in this study were 50 members who were registered with the Sukabumi City Diskoperindag (industry and trade cooperative service) for the 2021/2023 period, using a method, namely nonprobability sampling with a saturated sampling type. Using IBM SPSS Version 22 software, as a data analysis technique tool. The results of this research show that all hypotheses are accepted, and it can be interpreted that there is a positive and significant influence between entrepreneurial competence and business networks increasing, so competitive advantage will also increase.

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