cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
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
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
 53   54   55   56   57 
Analisa Dampak Penerapan Akuntansi Sewa Pembiayaan terhadap Laporan Posisi Keuangan, Laporan Laba Rugi, dan Rasio Solvabilitas: Studi Pada Perusahaan Terbuka di Indonesia Herry Respati
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.v5i9.4136

Abstract

IFRS 16 is the latest lease accounting standard to be implemented by PSAK 73 in Indonesia. PSAK 73 regulates the recognition, measurement, presentation, and disclosure of leases for lessees by classifying leases as finance leases. This results in the assets and liabilities from lease transactions being recognized in the financial statements, with optional exceptions for short-term leases and leases with low-value underlying assets. This study aims to evaluate the impact of implementing PSAK 73 on the assessment of company financial performance through financial ratios. The sample consists of nine companies from each of three industrial sectors: manufacturing, mining, and services, which are listed on the Indonesia Stock Exchange in 2020. The method used in this study is the constructive lease capitalization model developed by Imhoff, Lipe, and Wright (1991). The results show that the impact of lease capitalization is most significant in the service industry, followed by the mining and manufacturing industries, with average changes in Debt to Asset Ratio (DAR) and Debt to Equity Ratio (DER), as well as decreases in Return on Asset (ROA) and Return on Equity (ROE).
Penerapan Model Financial Engineering dengan Cost Benefit Analysis untuk Pengelolaan Investasi Rutin Aset Bergerak di PT XYZ Endah Setyowati
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.v5i8.4144

Abstract

This study aims to apply a financial engineering model with a cost-benefit analysis (Cost Benefit Analysis) in the management of routine investments in movable assets at PT XYZ. The main objective of this research is to provide a systematic and quantitative framework to assist management in making optimal investment decisions. The theory used in this study includes the basic concepts of financial engineering and cost-benefit analysis. Financial engineering provides mathematical and statistical tools and methods to address complex financial problems, while cost-benefit analysis is used to evaluate the advantages and disadvantages of various investment options. The research method used is a case study at PT XYZ. The data collected includes historical financial data, projections of income and expenses, information regarding routine investments made by the company, and interviews with company informants related to cost-benefit analysis. The analysis is conducted using cost-benefit analysis on the aspects of the time value of money, cost analysis, and financial risk by comparing various investment scenarios of movable assets on lease and purchase options. The results of this research are expected to provide recommendations that can be implemented by PT XYZ to improve the efficiency and effectiveness of the company's movable asset investment management and optimize the allocation of the company's financial resources.
Pengaruh Kualitas Produk, Kualitas Layanan, dan Harga Terhadap Minat Keputusan Pembelian pada UMKM Surakarta Ardiansyah, Gilang; Praswati, Aflit Nuryulia
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.v5i7.4146

Abstract

This study aims to examine the influence of product quality, service quality, and price on purchase decision interest in Micro, Small, and Medium Enterprises (MSMEs) in Surakarta. A quantitative approach was used in this research, employing purposive sampling to collect data from 200 respondents who met certain criteria: MSME customers in Surakarta aged 17-40 years who had made purchases more than twice. Primary data were collected through questionnaires based on a Likert scale and analyzed using Smart PLS version 3.0 software to perform Partial Least Square (PLS) testing. The results showed that product quality, service quality, and price significantly influence consumers' purchase decision interest. Product quality has the greatest influence on purchase decision interest, followed by service quality and price. These findings indicate that improving product and service quality, as well as setting competitive prices, can enhance consumer purchase interest in MSMEs in Surakarta. This study provides practical implications for MSMEs to focus on enhancing product and service quality and establishing effective pricing strategies to attract consumer purchase interest and decisions.
Pengaruh Empathy Response, Anonymity, dan Customization terhadap Customer Trust pada Chatbot Customer Service Tokopedia Tegar Faiqul Hamman Basuki; Mochamad Yudha Febrianta
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.v5i9.4150

Abstract

Artificial intelligence (AI) technology has grown rapidly in customer service, including AI chatbots. Tokopedia has adopted an AI chatbot for customer service, but there are still many users who do not trust it because it lacks reliability. This study aims to examine the effect of AI chatbot dimensions on customer trust in Tokopedia, focusing on the variables of empathy response, anonymity, customization, and interaction. This research is quantitative using descriptive and causal methods, involving 437 Tokopedia user respondents through structured questionnaires. Data analysis using the SEM-PLS model with SmartPLS. The results show that empathy response, anonymity, customization, and interaction have a positive and significant influence on customer trust. In addition, empathy response, anonymity, and customization also have a positive effect on interaction. The suggestion for Tokopedia is to improve the quality of chatbots in providing empathetic responses, such as greeting users, appreciating, and validating their problems. Innovation in the aspects of empathy response, anonymity, customization, and interaction is also important. Future research could explore additional factors that influence customer trust as well as the mediating or moderating effects of certain variables.
Pengaruh Self Assesment Good Corporate Governance dan Manajemen Risiko Terhadap Kinerja Keuangan: Studi Kasus pada Perusahaan Perbankan yang Terdaftar di BEI Tahun 2018-2020 Syafira Puteri Maharani; Nanda Wahyu Indah Kirana
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 12 (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.v5i12.4153

Abstract

Good implementation of Self-Assessment Good Corporate Governance can support the effectiveness of risk management by ensuring that the corporate governance structure allows for appropriate risk identification, fact-based decision making, and clear accountability in risk management. On the other hand, effective risk management helps support the implementation of the principles of Self-Assessment Good Corporate Governance by minimizing risks that could disrupt the company's performance or reputation. Therefore the puirpose iof this reiseiarch was to deiteirminei thei eiffeict of seilf-asseismeint of good corporatei goveirnancei and risk manageimeint on thei financial peirformancei of banking companieis listeid on thei Indoneisia stock eixchangei duiring thei 2018-2020 peiriod. Thei uiseid data colleiction weirei dokuimeintation and liteiratuirei stuidy. Thei data was analizeid quiantitativeily with classical assuimption teist (Normality Teist, Muiltikolineiarity, Auitokoreilation and Heiteirosceidasticity), Deiscriptivei Statistical Analisis, Muiltiplei Lineiar, Reigreission, Hypotheisis teisting (T teist and F teist). Reiseiarch reisuilt that simuiltaneiouisly, thei indeipeindein variablei has a significant eiffeict on thei deipeindein variablei trouigh thei F teist and partially GCG seilf-asseissmeint has no eiffeifeict on finalcial peirformancei, whilei risk manageimeint partially has an eiffeict on finalcial peirformancei. Thei deiteirminan coeifficieint teist was deipeindeint variablei of 40,1% whilei thei reimaining 59,9% is eixplaineid by otheir variableis that arei not eixamineid.
Membangun Kinerja Pegawai Melalui Kepemimpinan, Disiplin Kerja dan Motivasi Kerja: Studi Pada Dinas Pekerjaan Umum Dan Penataan Ruang Kabupaten Grobogan, Jawa Tengah Listyaningsih, Ririn; Handayani, Rini
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.v5i9.4154

Abstract

This research is to find out how leadership, discipline and work motivation impact employee performance at the Grobogan Regency Public Works and Spatial Planning Service. The population taken was a sample of seventy workers, and data was collected using a questionnaire. The research uses multiple regression analysis via the Windows SPSS 24.0 application. It is known that leadership, discipline and work motivation have a positive and significant influence on employee performance at the Grobogan Regency Public Works and Spatial Planning Service. There are also variables other than those used in this research that can explain 17.6%.
Pengaruh Profitabilitas, Tingkat Hutang dan Ukuran Perusahaan terhadap Tax Avoidance Perusahaan Pertambangan Abdillah Arif Nasution; Renika Hasibuan; Hartono; Nuniek Yuniarti Ningsih Renggaala; Mega Arisia Dewi
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.v5i7.4159

Abstract

This research aims to analyze the influence of profitability, debt levels and company size on tax avoidance. The sample in this research is mining companies listed on the Indonesia Stock Exchange for the 2020-2023 period. The sample in this study used a purposive sampling method to obtain a sample of 23 mining companies. Testing in this research uses the SPSS (Statistical Product and Service Solution) analysis tool and data analysis in this research uses multiple linear regression analysis. The results of this research show that the profitability variable has no effect on tax avoidance, the level of debt has no effect on tax avoidance, company size has no effect on tax avoidance. The variables profitability, debt level and company size together have a significant effect on tax avoidance.
Peran UMKM dalam Meningkatkan Kesejahteraan Perekonomian di Indonesia Evi Sirait; Bagus Hari Sugiharto; Jenal Abidin; Nely Salu Padang; Johni Eka Putra
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.v5i7.4160

Abstract

This research aims to determine the role of MSMEs in improving economic prosperity in Indonesia. This research approach collects data through literature studies, which involves reading literature from various sources including books, journals and reports using qualitative and deductive approaches. The findings in this research are that micro, small and medium enterprises (MSMEs) are a very crucial sector for economic prosperity in Indonesia. This is because MSMEs play an important role in absorbing labor, increasing people's income, creating new business opportunities, increasing economic equality, and preserving local culture and wisdom. Apart from that, MSMEs also play an important role in creating jobs, increasing local economic growth, increasing innovation and creativity, stimulating local economic growth, economic diversification, as well as contributing to taxes and state revenues. This can improve economic prosperity in Indonesia. The indicators for measuring the level of welfare are income, housing and settlement, education and health.
Pengaruh Interaksi Sosial dan Social Support terhadap Kinerja Karyawan dengan Kepuasan Kerja sebagai Moderasi Fauzia Afriyani; Marlina; John Sihar Manurung; Ikram Yakin; Rena Augia Putrie
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.v5i7.4161

Abstract

The aim of this research is to analyze the influence of social interaction and social support on employee performance with job satisfaction as moderation. The analysis used in this research is a quantitative approach. The population of this study was employees from several companies totaling 65 people. The data collection techniques used in this research were questionnaires, interviews and literature studies, and the analysis method used Smart PLS software. The findings in this research are that social interaction and social support influence employee performance. Job satisfaction as a moderating variable is able to moderate social interaction and social support on employee performance.
Pengaruh Tingkat Kemiskinan dan Pertumbuhan Ekonomi terhadap Indeks Pembangunan Manusia Indonesia Heppi Syofya; Shintia
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.v5i7.4162

Abstract

The aim of this research is to explain the influence of poverty levels and economic growth on the human development index in Indonesia. This research is quantitative research using secondary data originating from the Central Statistics Agency (BPS) with panel data which is time series data for the 2019-2023 period and cross section data from 33 provinces in Indonesia. The data analysis method uses Descriptive Statistical Tests, uses the Classical Assumption Test, and also uses Hypothesis Testing. The conclusion from the results of this test is that the level of poverty and economic growth have an influence on the human development index.

Page 55 of 164 | Total Record : 1633

 53   54   55   56   57 

Filter by Year

2023 2026


Reset
Filter By Issues
All Issue Vol. 7 No. 1 (2026): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 12 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 11 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 10 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 9 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 8 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 7 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 6 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 5 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 4 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 3 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 2 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 1 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 12 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 11 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 10 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 9 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 8 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 7 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 6 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 5 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 4 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 3 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 2 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 1 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 4 No. 6 (2023): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam More Issue