cover
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
ISSN : 26202956     EISSN : 27470490     DOI : https://doi.org/10.47467/elmal.v5i12
Core Subject : Religion, Economy,
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
The Moderating Role of Firm Size: Pengaruh Capital Structure, Current Ratio dan Profitability Terhadap Company Value Keisya Novadila Putri; Imronudin
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 1 (2025): 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.v6i1.6524

Abstract

This study examines company value with firm size moderation in property and real estate companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2023 period. The sample consists of 38 companies per year, selected using the purposive sampling method, resulting in a total of 152 data points over four years. The research variables include Debt to Asset Ratio (DAR), Current Ratio (CR), Return on Assets (ROA), firm size (log of total assets), and company value (Tobin's Q). Multiple linear regression analysis is employed to assess the impact of independent variables on company value, while Moderated Regression Analysis (MRA) is used to evaluate the moderating role of firm size. The findings indicate that capital structure, current ratio, and profitability positively and significantly affect company value. Firm size is shown to moderate the relationship between capital structure and current ratio with company value but does not moderate the relationship between profitability and company value. The study recommends expanding the data and research period and exploring other moderating variables to provide deeper insights into the factors influencing company value.
Pengaruh Konten Promosi, Online Customer Riview, Online Customer Rating Terhadap Keputusan Pembelian Produk Cosmetic Skintific di E-Commerce Shopee Putri Sadila; Sri Murwanti
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 1 (2025): 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.v6i1.6525

Abstract

This study aims to examine the influence of promotional content, online customer reviews, and online customer ratings on purchasing decisions for Skintific cosmetic products on the Shopee e-commerce platform in the Soloraya region. A quantitative approach with a descriptive design was used, and the sample consisted of 150 respondents selected using purposive sampling. Data were collected through an online questionnaire using the Likert scale to measure respondents' perceptions of the variables under investigation. The results indicate that promotional content has a positive but insignificant effect on purchasing decisions, while online customer reviews and online customer ratings have a positive and significant effect on purchasing decisions. The study recommends adding variables such as brand image and influencer marketing and maintaining the quality of Skintific products to sustain consumer interest.
Pengaruh Kecanggihan Teknologi Informasi dan Penggunaan Sistem Informasi Akuntansi Terhadap Kemampuan Kinerja Individu: Studi Kasus pada PT Tri Pranata Jaya Fatwa Wisnu Pranoto; Suluh Agus Hendrawan
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 1 (2025): 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.v6i1.6531

Abstract

This study aims to analyze the influence of advanced information technology and the use of accounting information systems on individual performance capabilities at PT Tri Pranata Jaya. The research employs a descriptive method with a quantitative approach. Data were collected through purposive sampling involving 45 respondents from the administrative department. The results indicate that advanced information technology has a positive and significant effect on individual performance capabilities. Furthermore, the use of accounting information systems also positively and significantly influences individual performance capabilities. Simultaneously, advanced information technology and the use of accounting information systems have been proven to enhance individual performance capabilities.
Ρenetapan Denda Keterlambatan Iuran Penyelenggaran Jaminan Sosial Kesehatan dalam Perspektif Fatwa DSN MUI NO. 98/DSN-MUI/XII/2015 Jelita Harahap; Mhd. Yadi Harahap
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 1 (2025): 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.v6i1.6628

Abstract

BPJS Kesehatan is an institution established to provide national health insurance based on social insurance. However, in its implementation, BPJS Kesehatan reaps the pros and cons. so, the author feels that BPJS Kesehatan still needs a more in-depth study, especially related to the imposition of fines by referring to Fatwa DSN-MUI Number 98 of 2015. The formulation of the problem of this research is how the provisions of fines sanctions according to Fatwa DSN-MUI Number 98 of 2015 Number 8 paragraph (1), points a, b and c regarding Provisions related to Sanctions. how the application of fines for late BPJS contributions according to Presidential Regulation No. 64 of 2020. The research method used by Yuridis Normatif with a statutory approach is carried out by examining all laws and regulations related to the legal issues being studied that occur in the field. the conclusion of this research shows that based on the 2015 MUI DSN Fatwa decision regarding the application of late payment fines for BPJS Health, MUI Classifies the application of late fines to the implementation of BPJS Health.
Daya Tarik Eiger: Kombinasi Display Menawan dan Pelayanan Berkualitas Membuat Konsumen Ingin Kembali Lagi Irsyad Razan Halim; Liana Mangifera
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 1 (2025): 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.v6i1.6653

Abstract

Research is essential to understanding the influence of brand image, store image, and perceived quality on consumers' repurchase intentions, with perceived value as a mediating variable. A quantitative approach was employed using a survey with structured questionnaires administered to 140 respondents in Surakarta who had previously purchased Eiger products from offline stores. The data were analyzed using the SmartPLS method, including validity and reliability testing, as well as structural model analysis. The research revealed that consumers' repurchase intentions are significantly influenced by positive perceptions of brand image, store image, perceived quality, and perceived value. Moreover, perceived value acts as a mediator that strengthens the relationships between these factors and repurchase intentions. These findings highlight the importance of focusing on brand image, store image, and product quality to encourage increased consumer repurchase intentions. This study is limited to the geographical scope and offline stores; therefore, future research is recommended to expand the geographical coverage and consider other factors, such as price and promotions.
Pengaruh Kompensasi, Motivasi dan Disiplin Kerja Terhadap Kepuasan Kerja Karyawan pada PT Epiroc Southern Asia Balikpapan Nursella; Syahril Hasan; Tutik Yuliani
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 1 (2025): 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.v6i1.6675

Abstract

The purpose of this study is to determine the Effect of Compensation, Motivation and Work Discipline on Employee Job Satisfaction of PT> Epiroc Southern Asia Balikpapan. Data collection was carried out by distributing a questionnaire with a total of 37 respondents from PT. Epiroc Southern Asia Balikpapan, this research method uses a quantitative method. The sampling technique in this study uses the total sampling technique or census. Statistical tests and data processing were carried out using Partial Least Square (PLS) with the Smart PLS program version 3.0. The results of the study show that the motivation variable has a positive and significant effect on the job satisfaction of employees of PT. Epiroc Southern Asia Balikpapan while the variables of compensation and work discipline have no effect on the job satisfaction of employees of PT. Epiroc Southern Asia Balikpapan.
Analisis Zakat Core Principle dalam Pengelolaan Dana Zakat, Infaq dan Sedekah (ZIS) di Lazismu Bangkalan Luluk Hanifah; Muhammad Adnan
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.v5i11.3960

Abstract

Zakat Core Principles (ZCP) are zakat management principles consisting of 18 principles which are grouped into 6 (six) main dimensions of zakat management. These six dimensions are legal basis, zakat supervision, zakat governance, intermediation function, risk management, and sharia conformity. The aim of this research is to review, analyze and find out how the management of the LAZISMU Bangkalan Institution applies the principles of zakat core principles (ZCP). This research uses qualitative methods with primary and secondary data sources related to the Zakat Core Principle analysis in managing zakat, infaq and alms funds. From the research results, several LAZISMU Bangkalan have successfully implemented the Zakat Core Principles (ZCP) in managing ZIS funds. Principles such as transparency, accountability, efficiency and effectiveness have been implemented well, but the principles of transparency are still not optimal in publication, such as access to financial reports is still lacking.
Signifikansi Perjanjian IUAE-CEPA Terhadap Ekspor UMKM Kota Bandung dalam Kerangka Ekonomi Islam Minhajuddin; Abdul Rozak; Untung Novianto; Dhenahi Jerfiani Wendiyana
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 2 (2025): 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.v6i2.5644

Abstract

This study aims to examine the potential and challenges of MSME exports KADIN Bandung City in the context of Islamic economics following the implementation of the IUAE-Comprehensive Economic Partnership Agreement (IUAE-CEPA). The increasingly dynamic development of economic globalization makes the role of MSMEs important as a driver of local and national economic growth. In the midst of these developments, the Islamic economic approach emerges as an alternative that has the potential to provide guidance in managing MSME exports in a sustainable manner. The urgency of this research lies in the importance of exports for MSMEs and the need for an in-depth understanding of the potential and challenges faced by MSMEs assisted by KADIN Bandung City in developing their exports after the implementation of the IUAE-CEPA Economic Agreement. By understanding these conditions, appropriate strategies and policies can be formulated to support the sustainable growth of MSME exports, especially in the context of Islamic economics. The purpose of this research is to identify the potentials that can be utilised and identify the challenges that need to be overcome by MSMEs assisted by KADIN Bandung City in expanding their export markets after the IUAE-CEPA economic agreement.
Izin Usaha E-Commerce di Indonesia Perspektif Maqashid Syariah Listiani; Agus Salim Ferliadi
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 2 (2025): 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.v6i2.5686

Abstract

This study aims to determine the suitability of the regulation of E-Commerce business licenses in Indonesia from the perspective of maqashid sharia by revealing three crucial aspects of the regulation of e-commerce business licenses. First, I will discuss the development of e-commerce in Indonesia. Second, about the regulations governing e-commerce business licenses. Third, the perspective of Maqasaid Sharia on the regulations of the Minister of Trade, significantly the articles that examine e-commerce business licenses. This research method is a literature that uses a normative juridical approach. Primary data sources involve laws, regulations, and relevant regulations. Secondary data sources involve scientific literature and e-commerce statistical data in publications from Kominfo's official website and other online sources related to this study. Based on the study, it is known that there are five e-commerce platforms in great demand by the Indonesian people: Shopee, Tokopedia, Lazada, Bukalapak, and Blibli. Where each platform has differences in electronic transaction practices and business license practices. The results of this study show that E-Commerce business licenses following Maqashid Sharia have a broader impact on society. Maqashid Sharia, which protects religion, soul, mind, descendants, and property, is the basis for developing a regulatory framework, especially property protection, that supports digital trading activities. Thus, e-commerce business permits based on maqashid sharia are beneficial for individuals and society at large.
Human Reseource Development and Career: Analisa Pengaruh Reward System pada Motivasi dan Disiplin Kinerja Sumber Daya Manusia (SDM) Resty Agustin; Sopiah; Arief Noviarakhman Zagladi
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 2 (2025): 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.v6i2.5725

Abstract

This research aims to analyze the influence of the reward system on the motivation and discipline of human resource (HR) performance, as well as its impact on human resource development (HRD) and careers. The method used in this research is a systematic literature review, by collecting ten studies obtained from the Google Scholar and Scopus databases. The analysis results show that a well-designed reward system has an important role in supporting HRD and career development. A reward system that is flexible, achievement-based and responsive to changes in organizational conditions has been proven to strengthen employee motivation and discipline, which in turn improves their performance. In addition, implementing a reward system that rewards innovation, digital skills and knowledge and encourages career renewal has been proven to have a positive impact on the overall competitiveness of the organization. These findings provide insights for organizations in designing and implementing effective reward systems to support sustainable HR and career development.

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