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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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Pengaruh Pengungkapan Emisi Karbon, Eco-Efficiency dan Pertumbuhan Penjualan terhadap Nilai Perusahaan dengan Profitabilitas sebagai Variabel Moderasi Marini; Vinola Herawaty
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.v5i8.3646

Abstract

This research aims to determine the effect of carbon emissions disclosure, eco-efficiency and sales growth on company value with profitability as a mediating variable. The sample in this study used a purposive sampling method. Based on sample criteria, there were 24 samples used. The data analysis technique used uses panel data. The application used in this research uses Eviews 9. The research results prove that disclosure of carbon emissions and sales growth have no effect on company value, while eco-efficiency has a positive effect on company value. Simultaneously, disclosure of carbon emissions, eco-efficiency and sales growth influences company value.
The Influence of Financial Literacy, Personal Income, And Education Level on The Financial Behavior of MSMEs in Malang Regency Nur Faridatus Sholikhah; Sugeng Purwanto
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.v5i11.3672

Abstract

MSMEs are pillars of the country's economy which play a role in creating markets, creating jobs and reducing poverty levels. As an MSME actor, good financial behaviour is very necessary because financial factors have a crucial role in determining business sustainability, which can be the main source of income for the most of MSME actor. Therefore, this research aims to see the influence of financial literacy, personal income, and education level on the financial behavior of MSME actors in Malang Regency. A total of 100 respondents were obtained in this research through distributing questionnaires. The research method is quantitative descriptive research with the used of a multiple linear regression method. The research showed that financial literacy and education level have a significant influence on the financial behavior of MSME actors in Malang Regency. Meanwhile, in this research it was found that personal income did not have a significant effect on the financial behavior of MSME actors in Malang Regency. Through this research, it can be concluded that financial literacy, personal income and education level have an influence of 53.7% on the financial behavior of MSME actors in Malang Regency. Meanwhile, the other 43.3% was influenced by various variables that were not in this study. This research delves into the human aspects driving these enterprises by examining three critical factors: financial literacy, personal income, and education level, providing a new perspective on the factors that influence financial behavior among MSME actors.
Pengaruh Good Corporate Governance terhadap Nilai Perusahaan Sektor Energy di Indonesi: Menggunakan Carbon Emission Disclosure sebagai Variabel Moderasi Yuninda Wulan Ayu Gayatri; Vinola Herawaty
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.v5i8.3676

Abstract

The mining industry is a sub-sector that has an important role in contributing to growth in market capitalization. This mining industry can at least contribute to Growth Domestic Product (GDP) of 7.2% or worth $13.8 million. However, the operational activities carried out by a mining industry can be categorized as having a higher potential to damage environmental balance compared to companies in other sectors. Because the activities carried out by this industry include excavation, dredging, and even land clearing which will have the potential to damage an ecosystem. This phenomenon seems to be the focus of attention for business actors in implementing the principles of implementing good corporate governance moderated by carbon emission disclosure in order to increase the value of a company, which in fact is also the aim of this research. The research objects used in this research are companies in the Energy sector listed on the IDX in 2020-2022. The number of samples used in the research was 63 data samples. The results of this research indicate that carbon emission disclosure cannot moderate the influence of managerial ownership and the proportion of independent board of commissioners on firm value. Other results show that managerial ownership and the proportion of independent commissioners greatly influence company value.
Peran Intellectual Capital dalam Memoderasi Pengaruh GCG dan Manajemen Laba terhadap Financial Distress Wicaksono Abdinur Muhamad; Vinola Herawaty
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.v5i8.3677

Abstract

Bankruptcy is something that is closely related to the business world. This research aims to prove the alleged influence of Good Corporate Governance (GCG) and Profit Management on Financial Distress with Intellectual Capital as a moderating variable. The population in this research is all State-Owned Enterprises (BUMN) listed on the Indonesia Stock Exchange (BEI). The sample for this research was 70 companies during 2019-2023 using the proportional sampling method. This research uses a multiple regression analysis method using E-Views 10. The research results show that GCG, namely independen commissioners, audit committees and earnings management have a significant effect on financial distress. This is because the role of independen commissioners and an effective audit committee as supervisors of management in carrying out company activities that can be detrimental to the company can be avoided, and can prevent opportunistic actions and behaving selfishly to achieve its own goals and earnings management is proven to be able to increase the company's fraud so that the company went bankrupt.
Pengaruh Gender Diversity, Prudence Accounting,Tanggung Jawab Sosial Lingkungan terhadap Manajemen Laba yang Dimoderasi oleh Profitabilitas Pipit Dwi Cahya Kirana; Vinola Herawaty
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.v5i8.3678

Abstract

The development of the current era of globalization has given rise to various unexpected negative impacts, including Profit Management. Earnings management is an action business managers take to manipulate the information in financial reports for personal gain. This research aims to determine the influence of Gender Diversity, Prudence Accounting and Environmental Social Responsibility on Profit Management with profitability as a moderating variable. The research objects used in this research are State-Owned Enterprises (BUMN) in Indonesia, listed on the Indonesia Stock Exchange (BEI) for the 2019-2023 period. The number of samples used in the research was 120 data samples. The results of this research indicate that Gender Diversity and Prudence Accounting do not significantly affect Profit Management. Meanwhile, Environmental Social Responsibility has a significant influence on Profit Management in State-Owned Enterprises (BUMN) in Indonesia listed on the Indonesian Stock Exchange in 2019 - 2023
Pengaruh Pertumbuhan Laba, Struktur Modal dan Kinerja Keuangan terhadap Nilai Perusahaan Sektor Infrastruktur dengan Green Accounting sebagai Variabel Moderasi Ilal Hilaliyah; Vinola Herawaty
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.v5i8.3680

Abstract

This research aims to determine the influence of profit growth, capital structure and financial performance on the value of infrastructure sector companies with green accounting as a moderating variable. This type of research uses quantitative research. This research uses secondary data in the form of financial reports of sample companies and determines the sample using a purposive sampling technique. Data analysis uses classical assumption tests and panel data regression. Company Value Indicators use the Tobins'q formula, Profit Growth uses Profit Growth, Capital Structure uses DER (Debt to Equity Ratio), Financial Performance uses ROA (Return on Assets), Green Accounting uses Sustainability Reports. The population of this research is Infrastructure Sector Companies listed on the BEI for the 2021-2023 period. The results of this research indicate that there is a significant positive influence between Capital Structure and Company Value in Infrastructure Sector Companies listed on the BEI.
Pengaruh Pengungkapan Emisi Karbon, Kinerja Perusahaan, Eco-Efficciency terhadap Nilai Perusahaan Dimoderasi Kinerja Lingkungan Dian Marlina; Vinola Herawaty
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.v5i8.3681

Abstract

The purpose of this researcher is to test and analyze the effect of carbon emissions, Company performance, eco-efficiency on the value of enterprise moderated environmental performance. This research uses companies in the consumer non-cyclic and basic materials sectors listed on the Indonesia Stock Exchange from 2021 to 2023. There are 42 companies that fit the criteria using the purposive sampling method. Analysis of data used by multiple regression analysis Collection of data from financial statements, annual reports and sustainability reports from individual companies. The results of this study show that the disclosure of carbon emissions negatively affects the value of the Company. Corporate performance and eco-efficiency have a positive effect on corporate value. Environmental performance is unable to moderate the effect of carbon emissions disclosure and eco-efficiency on corporate value. Environmental performance can moderate the effect that corporate performance has on corporate value.
Penerapan PSAK 72: Pengaruh Pendapatan Usaha dan Biaya Operasional terhadap Laba Bersih pada Perusahaan di Industri Real Estate dan Properti dan Properti yang Terdaftar di Bursa Efek Indonesia Tahun 2017 – 2022 Suryono Endrojoyo; Vinola Herawaty
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.v5i8.3682

Abstract

The real estate and property sector plays a pivotal role in driving economic growth which similar to other industries, real estate and property companies engage in business activities to generate revenue by utilizing their resources, including operational expenses, with the ultimate goal of achieving profitability. This study aims to analyze the effect of revenue and operating expenses before and after the implementation of PSAK 72 concerning Income from Contracts with Customers on net profit in real estate and property companies listed on the Indonesia Stock Exchange (IDX). This research uses a quantitative method with secondary data. The population of this research is 91 companies and the research sample is 56 samples based on the availability of financial reports for the 2017-2022 period on the BEI website https://www.idx.co.id/id and the respective company websites. Data analysis was conducted is using panel data regression with classical tests and multiple linear regression as the analysis techniques. The program used to process the data is EViews 12. The results of the study show that revenue and operating expenses have a partial effect on net profit, and revenue and operating expenses have a significant effect on net profit of 66.48%.
Pengaruh Sosialisasi Perpajakan,Penagihan Pajak dengan Surat Teguran Pajak,dan Pemeriksaan Pajak terhadap Kepatuhan Wajib Pajak yang Dimoderasi oleh Pemahaman Pajak Sarmauli Silalahi; Vinola Herawati
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.v5i8.3683

Abstract

Taxes are the largest source of state income and have an important role in the country's economy. The aim of this research is to empirically prove the influence of tax socialization, tax collection with tax warning letters, and tax audits on taxpayer compliance which is moderated by tax understanding. This research uses a non-probability sampling technique with purposive sampling. The sample in this research consisted of 100 taxpayers. Hypothesis testing uses SmartPLS 3.0 tools or software. Based on the results of the tests carried out, the research results show that Tax Socialization has an effect on Taxpayer compliance, Tax Collection with a Letter of Warning has an effect on Taxpayer compliance, Tax Inspection has an effect on Taxpayer compliance, There is no influence between Tax Socialization moderated by Tax Understanding on Taxpayer Compliance , There is no influence between Tax Collection and Warning Letters moderated by Tax Understanding on Taxpayer Compliance, and there is no influence between Tax Audits moderated by Tax Understanding on Taxpayer Compliance.
Pengaruh Corporate Governance terhadap Kinerja Perusahaan dengan Pergantian Chief Executiv Officer Sebagai Variable Moderasi Eci Siti Maesaroh; Vinola Herawaty
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.v5i8.3685

Abstract

This research discusses the impact of corporate governance on company performance. The panel data used covered 105 companies listed on the Indonesian Stock Exchange (BEI) from 2021 to 2023. The results show that managerial ownership, institutional ownership and independent board of commissioners, members of audit committees, and exchange of CEOs have no significant influence on the company's performance.Management ownership has a positive impact on company performance, meaning that the higher the management ownership then the company performance will increase. Institutional owners also have a positive effect on corporate performance, because institutions can be an effective monitoring tool and reduce agency costs. Independent board of Commissioners has a good effect on the performance of the company, because the board can perform supervisory functions over corporate operations and reduce the likelihood of fraudulent financial reporting.The results of this study are consistent with the theory of agency, signaling theory, and agency theory that explains that corporate governance can improve corporate performance by reducing agency conflict and improving the efficiency of corporate resource management. The results also show that corporate governance plays an important role in improving company performance and can be an effective tool to increase company value.

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