Journal of Ekonomics, Finance, and Management Studies
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
<![CDATA[Pengaruh Self Efficacy, Karakter Wirausaha, dan Lingkungan Sosial Terhadap Intensi Berwirausaha Berbasis Digital pada Mahasiswa ]]>
<![CDATA[Ghaida Widya Cantika]]>;
<![CDATA[Putri Ulfa Kamalia]]>
<![CDATA[ El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 8 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam ]]>
Publisher : <![CDATA[Intitut Agama Islam Nasional Laa Roiba Bogor ]]>
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DOI: 10.47467/elmal.v5i8.3493
<![CDATA[Digital entrepreneurship can be one of the efforts to overcome the problem of educated unemployment in Indonesia. In the process of running a digital entrepreneurship, it is necessary to grow the intention to become an entrepreneur. This study aims to analyze the influence of self-efficacy, entrepreneurial character and social environment on the intention to become a digital-based entrepreneur in students. The research data derived from three instruments, namely self-efficacy, entrepreneurial character and social environment, were collected using a questionnaire instrument distributed to respondents. This study uses associative research with quantitative approach. The population in this study were undergraduate students of the economics education study program, Surabaya State University, class of 2020 and 2021. The research sample was determined using the simple random sampling technique and calculated using the slovin formula, so that the results showed that the research sample used in this study was 105 students. The results of this study indicate that (1) self-efficacy does not affect the intention of digital-based entrepreneurship in students (2) entrepreneurial character affects the intention of digital-based entrepreneurship in students (3) social environment affects the intention of digital-based entrepreneurship. Based on the R-square results of 0.657, it can be interpreted that the contribution of the independent variables used in this research to the dependent variable is 65.7%, so that the remaining 34.3% can be determined by other factors outside this research.]]>
<![CDATA[Analisis Electronic Word of Mouth Terhadap Purchase Intention Melalui Brand Image Sebagai Variabel Mediasi: Survey pada Konsumen Produk Baju Brand Nevada di Kota Sukabumi ]]>
<![CDATA[Riana Aulia R]]>;
<![CDATA[Kokom Komariah]]>;
<![CDATA[Faizal Mulia Z]]>
<![CDATA[ El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 11 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam ]]>
Publisher : <![CDATA[Intitut Agama Islam Nasional Laa Roiba Bogor ]]>
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DOI: 10.47467/elmal.v5i11.3495
<![CDATA[This study aims to determine how much influence electronic word of mouth has on purchase intention through brand image as a mediating variable. The method used in this study is an associative method with a quantitative approach. The population in this study were Sukabumi City Residents, using the Cluster sampling method. This study was conducted by distributing online questionnaires to 125 respondents. The data analysis technique used in this study is Structural Equational Modeling (SEM) with the help of data processing using SmartPLS 3.2.9 software. The results of this study indicate that electronic word of mouth has a positive and significant effect on brand image, electronic word of mouth has a positive and significant effect on purchase intention, and brand image mediates positively and significantly the relationship is not effective between electronic word of mouth and purchase intention.]]>
<![CDATA[Analisis Bibliometrik Tentang Perkembangan Penelitian Debt Covenant ]]>
<![CDATA[Nugroho, Ario Bagus]]>;
<![CDATA[Ermayanti, Dian]]>;
<![CDATA[Ervina, Ervina]]>;
<![CDATA[Putra, Rakmat Dwi Anugrah]]>;
<![CDATA[Riyadi, Slamet]]>;
<![CDATA[Pandin, Maria Yovita R.]]>
<![CDATA[ El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 8 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam ]]>
Publisher : <![CDATA[Intitut Agama Islam Nasional Laa Roiba Bogor ]]>
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DOI: 10.47467/elmal.v5i8.3505
<![CDATA[The amount of research done by researchers would make finding information a piece of cake, for the last 10 years (2013-2024) research about debt covenants were considered adequate for management to help fix the company’s accounting management problems. But there’s still quite a lot of things circling the debt covenant that were still untouched that could fix and could also worsen the company’s situation. This study tried to dig deep into the connections that occurred based on the previous research by using two steps which was the use of Publish or perish software to find publications data and the use of VOSviewer software to cluster and visualize those publications data. The results of this research were items of research like firm value on a yellow cluster didn’t have any connection on a blue cluster’s items of research but has connections with the red cluster which was debt covenant violation and the items of research debt contract on a green cluster. The other result was there were items of research like firm value and audit quality that were studied rarely also their average of publication years were quite new. These things could support those items of research to become the new indicators for future research on debt covenant.]]>
<![CDATA[Pengaruh Transfer Pricing dan Risk Governance terhadap Tax Aggressiveness yang Dimoderasi oleh Financial Distress ]]>
<![CDATA[Rizqah Hanie Pratiwi]]>;
<![CDATA[Vinola Herawaty]]>
<![CDATA[ El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 8 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam ]]>
Publisher : <![CDATA[Intitut Agama Islam Nasional Laa Roiba Bogor ]]>
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DOI: 10.47467/elmal.v5i8.3527
<![CDATA[Rapid growth in the global business environment has led companies to engage in cross-border activities, including transfer pricing. This phenomenon is becoming increasingly complex with the existence of independent commissioners and audit committees as key elements in maintaining the integrity and transparency of the company. Meanwhile, tax aggressiveness is the main concern in maintaining corporate tax compliance. The purpose of this study is to determine the influence of Transfer Pricing, Board Size, Board Meeting, Risk Committee Size, and Risk Committee Meeting on Tax Aggressiveness with Financial Distress as a moderation variable. The research object used in this study is companies with the Consumer Non-Cyclicals sector listed on the IDX in 2021-2023. The number of samples used in the study was 125 data samples. The results of this study show that Financial Distress cannot moderate the influence of transfer pricing, board size, risk committee, and risk committee meeting on tax aggressiveness. Other results show that financial distress is able to weaken the negative influence of board meetings on tax aggressiveness.]]>
<![CDATA[The Impact of Skincare Short Video Promotion at TikTok For You Page (FYP) to the Skincare Product Purchase Decision ]]>
<![CDATA[Alfreya Shahla Witono]]>;
<![CDATA[Fitri Aprilianty]]>
<![CDATA[ El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 8 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam ]]>
Publisher : <![CDATA[Intitut Agama Islam Nasional Laa Roiba Bogor ]]>
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DOI: 10.47467/elmal.v5i8.3531
<![CDATA[TikTok is the most social media used to guide people to purchase skincare products. In Indonesia, skincare is also having positive trends and perception in terms of skincare short video promotion in the For You Page (FYP). Recently, people give their negative perceptions regarding skincare short video promotion on TikTok FYP that makes people not directly trust it. This research intends to identify the TikTok user perception regarding the skincare short video promotion in TikTok FYP and understand how the promotion of skincare short videos on the TikTok FYP influences the decision to purchase skincare products. Research conducted through semi-structured interview and survey with 224 respondents, analyzed with open coding, descriptive statistics, and PLS-SEM. It shows that video that give enjoyment, usefulness, and easiness will be perceived positively, but video with potential of functional, information, and time-loss risk will be perceived negatively. Purchase Decision of skincare product are driven by Perceived Ease of Use and Trust of TikTok short video, also product promo. This finding will give insights to skincare company and affiliators about factors that lead TikTok users to purchase skincare product from short video.]]>
<![CDATA[Implementasi E-Purchasing pada Proses Pengadaan Barang dan Jasa Secara Elektronik di Kecamatan Tebet Jakarta Selatan ]]>
<![CDATA[Lenggogeni Amelia Puti Chaidir]]>;
<![CDATA[Elisa Susanti]]>
<![CDATA[ El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 8 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam ]]>
Publisher : <![CDATA[Intitut Agama Islam Nasional Laa Roiba Bogor ]]>
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DOI: 10.47467/elmal.v5i8.3539
<![CDATA[This research is motivated by indications of problems in the e-purchasing process, such as delays in creating packages in the e-catalogue application, and Goods and Services Procurement Officials (PP) facing difficulties finding items with the types or models that meets the expected specifications due to the limited variety of catalogs in the application. This research aims to understand the implementation of e-purchasing in the process of electronic procurement of goods and services in Tebet District. The research method used in this research is qualitative research with a descriptive approach using data collection techniques through interviews, observation and documentation. To determine the right informants who are experts in their field, this research used a purposive sampling technique. The data analysis techniques used are data reduction, data presentation, drawing conclusions and verification. The analyzed data is then checked for validity using triangulation techniques. The results of the research show that Tebet District has implemented the process of procuring goods and services through e-purchasing in accordance with the theory of the process of procuring goods and services by Siahaya (2016). However, differences were observed in the process of determining the Self-Estimated Price (HPS) and the determination of the type and method of offering.]]>
<![CDATA[Determin Minat Beli Ulang Mie Gacoan Bekasi dengan Labelisasi Halal Sebagai Variabel Moderasi ]]>
<![CDATA[Sarmila, Lia]]>;
<![CDATA[Listian Indriyani Achmad]]>;
<![CDATA[Ainulyaqin, MH]]>;
<![CDATA[Sakum]]>;
<![CDATA[Sukron Mamun]]>
<![CDATA[ El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 7 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam ]]>
Publisher : <![CDATA[Intitut Agama Islam Nasional Laa Roiba Bogor ]]>
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DOI: 10.47467/elmal.v5i7.3540
<![CDATA[This study aims to determine the effect of price and service quality service quality on repurchase interest in Gacoan Noodle products with halal labeling as a moderating variable. As a moderating variable. This research method uses SPSS 24 software with a sample of 100 respondents. Taken as many as 100 respondents. The data analysis method used is path analysis. The results showed that the value between price and Halal Labeling has a previous value (1.966) and a moderating value (1.966). Before (1.966) and has a value comparison (-2.978) then it can be concluded that the halal labeling variable is able to moderate the effect of the Price variable on the.Repurchase Interest variable. And the value between Service Quality and Halal Labeling has the previous value (0.513) and has a value comparison (0.426), so it can be concluded that the variable Halal labeling is not able to moderate the influence of the Service Quality variable on the Repurchase Interest variable.]]>
<![CDATA[Pengaruh Customer Relationship Management Terhadap Loyalitas Jamaah Umroh pada PT Cahaya Berkah Safar: Al-Ghazi Tour & Travel ]]>
<![CDATA[Yusnita Effendy, Mutya]]>
<![CDATA[ El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 7 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam ]]>
Publisher : <![CDATA[Intitut Agama Islam Nasional Laa Roiba Bogor ]]>
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DOI: 10.47467/elmal.v5i7.3593
<![CDATA[The Umrah industry in Indonesia is experiencing rapid growth due to the increasing demand for Hajj and Umrah services from the Muslim community in Indonesia. Tight competition in the Umrah travel services industry in Indonesia motivates business actors to continue to innovate in an effort to attract and retain Umrah pilgrims. One of the strategies used is the implementation of Customer Relationship Management practices. This research aims to identify and analyze the impact and relationship between Customer Relationship Management and Umrah Pilgrim Loyalty on users of Umrah travel services at PT Cahaya Berkah Safar (Al-Ghazi Travel & Tour). This research uses quantitative methodology with descriptive statistical analysis. The research sample was obtained through purposive sampling, namely selecting participants based on certain characteristics that were considered relevant to the research. The findings show that Customer Relationship Management has a significant impact, accounting for 78.9% of the overall impact observed.]]>
<![CDATA[Pengaruh Kemudahan Penggunaan E-Filing, Kesadaran Wajib Pajak, dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi ]]>
<![CDATA[Nuriyah Shinta Devi]]>;
<![CDATA[Suci Rohayati]]>
<![CDATA[ El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 11 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam ]]>
Publisher : <![CDATA[Intitut Agama Islam Nasional Laa Roiba Bogor ]]>
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DOI: 10.47467/elmal.v5i11.3600
<![CDATA[This research aims to analyze the influence of ease of e-filing, taxpayer awareness, and tax sanctions on individual taxpayer compliance. The population in this research is individual taxpayers registered at KPP Pratama North Sidoarjo. Determining the sample in this study used a purposive sampling method and the sample size was 100 people. The type of data used in this research is primary data in the form of respondents' answers from questionnaires that have been distributed. The analysis technique in this research uses multiple linear regression analysis. The results of this research show that simultaneously the ease of e-filing, taxpayer awareness, and tax sanctions have a significant positive effect on individual taxpayer compliance. Partially, ease of e-filing, taxpayer awareness, and tax sanctions have a significant positive effect on individual taxpayer compliance. This means that the more taxpayers who use the e-filing system, the higher the awareness of taxpayers and tax sanctions, the more individual taxpayer compliance will also increase.]]>
<![CDATA[Analisis Strategi Optimalisasi Share Market pada Produk Simpanan Berjangka : Studi Kasus Produk Simpanan Berjangka di KSPPS BMT Fastabiq ]]>
<![CDATA[Rizki Aditiya]]>;
<![CDATA[Faiqul Hazmi]]>
<![CDATA[ El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 11 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam ]]>
Publisher : <![CDATA[Intitut Agama Islam Nasional Laa Roiba Bogor ]]>
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DOI: 10.47467/elmal.v5i11.3622
<![CDATA[KSPPS BMT Fastabiq has a term savings product. The savings have not been recognized and used by people outside Cepogo Village. The purpose of this study was to determine how the strategy of optimizing market share in term savings products. The method used in this research uses qualitative research methods using data from interviews directly with managers and tellers. data collection techniques used through interviews and observations. The results showed that KSPPS BMT Fastabiq uses several strategies to increase market share in term savings products including promotional strategies (word of mouth, ball pickup and social media), product excellence (uncertain profit sharing system every month and get a deposit note) service strategies (employee services and room facilities) KSPPS BMT Fastabiq has several obstacles in increasing term savings products lack of understanding of the uncertain profit sharing system every month and the lack of marketing department at KSPPS BMT Fastabiq.]]>
