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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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Efektivitas Peningkatan Penerimaan Pajak Daerah di Wilayah Lahan Basah Berbasis Pola Pikir Religius Asrid Juniar; Rini Rahmawati; Ali Wardhana; Hamdani Hamdani
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.v6i2.5762

Abstract

Taxes are the largest source of revenue for the Indonesian state. Taxes also have a large contribution to the development of all regions in Indonesia. Taxes in Indonesia consist of central taxes and regional taxes. South Kalimantan Province which consists of 13 districts/cities. South Kalimantan Province is one of the areas with wetland topography in Indonesia. One of the areas with the largest peatlands according to data from the Central Statistics Agency is Tapin Regency and the majority of the population is Muslim, so religious nuances are always visible. The potential for regional tax revenue in Tapin Regency, which is one of the areas with wetland topography and a religious population, makes this research interesting because based on the results of existing research, it still shows research gaps so that research related to the effectiveness of regional tax revenue in wetland areas is pattern-based. religious thought becomes important. This research includes quantitative research. The data used is primary data from respondents as informants with a sample size of 200 respondents. The data analysis technique uses partial least squares to analyze the influence of religiosity on taxpayer compliance and the effectiveness of local tax revenues. The research results show that religiosity has a significant effect on taxpayer compliance and the effectiveness of tax revenue. Taxpayer compliance also has a significant effect on the effectiveness of tax revenue in the Tapin district area.
Determinants of Economic Growth in Nusa Tenggara Barat: Analyzing the Impact of Education, Health, Economic and Social Infrastructure, and Employment Eka Agustiani; Abdul Manan; Endang Astuti; Laila Wardani; Isfiya Febriani
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.v6i2.5800

Abstract

This study aims to find empirical evidence of the determinants of education level, health level, economic infrastructure, social infrastructure, and employment on the economic growth rate of West Nusa Tenggara Province (NTB) from 2019 to 2022. Data sources were obtained from secondary data, consisting of macroeconomic variable data for NTB accessed through the BPS website. The data analysis method used was quantitative analysis, employing statistical tests using EViews. The results of the study indicate that education level and employment level have a positive and significant effect on the economic growth of NTB Province, with probabilities of 0.000 (less than 0.05) and 0.0009 (also less than 0.05) for the employment variable. Meanwhile, the health level, economic infrastructure, and social infrastructure have a positive but not significant effect.
Pengaruh Live Selling, Content Marketing dan Influencer terhadap Keputusan Pembelian Produk Lozy Hijab di E-Commerce Natasya Dwi Puspitasari; Misti Hariasih; Lilik Indayani
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.v6i2.5831

Abstract

This digital era has caused a paradigm shift in society who in their daily lives have done all their activities by utilizing the internet. This also has an impact on the process of reforming the Muslim fashion model in Indonesia. One of the fashion brands oriented in the modern era is Lozy Hijab. This study aims to analyze the effect of Live Selling, Content Marketing, and Influencers on purchasing decisions for Lozy Hijab products in E-Commerce. This research was conducted using quantitative methods with the population being people who are active users of social media and consumers of Lozy Hijab products. Sampling was carried out using non-probability sampling techniques through the quota sampling method so that a sample of 96 respondents was obtained. Data analysis in this study was carried out using the SPSS version 25 tool. So that the results obtained state that Live Selling, Content Marketing, and Influencers have an effect on purchasing decisions for Lozy Hijab products in E-Commerce.
Maslahah sebagai Landasan Transformasi Undang-Undang Wakaf di Indonesia: Analisis Filosofis terhadap Kesejahteraan Sosial Dadi Wardiman; Nurrohman
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.v6i2.5884

Abstract

This research aims to analyze the application of the maslahah principle in the transformation of waqf law in Indonesia and its impact on social welfare. the importance of effective and sustainable waqf management to improve the quality of life of the community. The research method used is a qualitative approach with normative analysis, which examines the regulations and practices of waqf management in Indonesia. The research results show that the maslahah principle is applied in the transformation of waqf law in Indonesia through integration with various policies and regulations governing the management of waqf assets. Law Number 41 of 2004 concerning Waqf has integrated the principle of maslahah by determining that the management of waqf assets must be carried out in the public interest and can provide maximum benefits for the community. The impact of the maslahah philosophy on social welfare in the context of waqf is very significant, where the application of this principle has increased the effectiveness and efficiency of waqf asset management, so that it can be used for various social programs such as education, health and social infrastructure. Real examples such as productive waqf management, istibdal of waqf assets, and the formation of the Indonesian Waqf Board (BWI) show how the principle of maslahah can directly improve community welfare.
Pengaruh Kualitas Produk, Promosi, dan Citra Merek Terhadap Keputusan Pembelian Sepeda Motor Studi pada Dealer Motor Honda PT. Tirto Agung Porong Moh. Bachrul Rizki; Rizky Eka Febriansah; Alshaf Pebrianggara
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.v6i2.5973

Abstract

The purpose of this study was to analyze the influence of product quality, brand image, and price perception on the consumer decision-making process for purchasing Honda motorcycles. The population of this study consists of all residents of Sidoarjo. The sample was determined using the Lameshow formula, resulting in a sample size of 96.04, which was rounded up to 100 respondents. This study employed a non-probability sampling technique, specifically accidental sampling. The variables studied include product quality, promotion, and brand image. The t-test results show that product quality has a positive and significant effect on motorcycle purchasing decisions, promotion has a positive and significant effect on motorcycle purchasing decisions, and brand image also has a positive and significant effect on motorcycle purchasing decisions at the Tirto Agung Porong Dealership.
Penerapan Sistem Pengendalian Manajemen pada Tim Bola Basket ITHB Arrows Richard Theofilus Hartanto; Boby Wiryawan Saputra
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.v6i2.6166

Abstract

 This study explores the implementation of Management Control Systems (MCS) in the ITHB Arrows basketball team to achieve the team’s vision and mission while enhancing athlete motivation and performance. Key elements identified include structured training programs, performance evaluations, and motivation's role. Despite resource limitations, the findings suggest significant contributions of effective MCS practices to performance optimization. Recommendations include improved facilities and mission internalization for future strategy. Moreover, this study provides a comprehensive analysis of behavioral and motivational factors influencing success. By benchmarking against competitive teams, best practices are identified for long-term sustainable performance.
Analisis Pengaruh Gaji dan Lingkungan Kerja Terhadap Kinerja Karyawan Melalui Kepuasan Kerja Sebagai Variabel Intervening pada Coffee Shop Kocoba Medan Audri Tarigan; Yeni Absah; Nismah Panjaitan
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.v6i2.6193

Abstract

This study aims to analyze the effect of salary and work environment on employee performance, with job satisfaction as an intervening variable, at Coffee Shop Kocoba Medan. A quantitative approach was employed, with data collected through questionnaires from 35 respondents who are employees of Coffee Shop Kocoba. The data analysis technique used was Structural Equation Modeling (SEM) with a Partial Least Square (PLS) approach. The results show that salary and work environment directly have a positive and significant effect on employee performance. Furthermore, job satisfaction was proven to be an intervening variable that strengthens the relationship between salary and work environment on employee performance. Salary factors, including timely payment and incentives, and a conducive work environment, both physically and non-physically, play a crucial role in improving employee satisfaction and productivity. This research is expected to serve as a reference for the management of Coffee Shop Kocoba in designing more effective human resource policies, particularly regarding salary provision, work environment improvement, and job satisfaction enhancement.
Pengaruh Kompensasi dan Beban Kerja Terhadap Intention to Quit Karyawan dengan Produktivitas Sebagai Variabel Intervening pada PT. Arta Boga Cemerlang: Unit Depo Medan Anggi Ardiansyah; Iskandarini; Anizar Anizar
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.v6i2.6243

Abstract

This study aims to analyze the effects of compensation and workload on employees' intention to quit, with productivity as an intervening variable, at PT. Arta Boga Cemerlang (Medan Unit). A quantitative method was employed, collecting data via questionnaires distributed to 56 respondents. Data were analyzed using the Structural Equation Modeling (SEM) method based on Partial Least Squares (PLS). The results indicate that compensation has a significant negative effect on intention to quit, while workload has a significant positive effect. Employee productivity was found to mediate the relationship between compensation and intention to quit, as well as between workload and intention to quit. This research provides practical recommendations for company management to effectively manage compensation and workload to enhance productivity and reduce employee intention to quit levels.
Pengaruh Heuristik Bias dengan Mediasi Risk Tolerance dan Financial Literation Serta Inovasi Keuangan Terhadap Keputusan Investasi pada Gen Z Jane Jacinda Maitri Firman; Liliana Inggrit Wijaya
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.v6i2.6256

Abstract

This study aims to test and analyze the effect of heuristic bias with mediation of risk tolerance and financial literacy and financial innovation on investment decisions in Gen Z. The method in this study is a quantitative method, using primary data obtained through a questionnaire involving 316 respondents as a sample. The Partial Least Square-Structural Equation Model (PLS-SEM) approach was used to analyze the data with JASP software version 0.16.4.0 and SPSS version 29 The results of the study indicate that financial literacy has a significant positive relationship with overconfidence bias, anchoring bias, representativeness bias, availability bias and investment decisions. Then overconfidence bias and risk tolerance have a significant negative relationship with investment decisions. Anchoring bias, availability bias, financial innovation have no significant relationship with investment decisions. Representativeness bias has a significant positive relationship with investment decisions. This study also found that Financial Literacy has a significant positive relationship with risk tolerance.
Financial Improvement Strategy of PT. Wahana Interfood Nusantara Tbk. Using The Cash Waterfall Method Muhammad Hanivan Titunanda; Oktofa Yudha Sudrajad; Erman Arif Sumirat
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.v6i2.6319

Abstract

This paper examines the financial issues of PT. Wahana Interfood Nusantara Tbk., a manufacturer of cocoa and chocolate goods, and recommends improvements through the Cash Waterfall Method and the \ optimization of their capital structure. As of the third quarter of 2024, the company had a Debt to Equity Ratio of 261% and a negative Interest Coverage Ratio of -0.66, indicating significant financial distress due to excessive debt servicing. This research utilized financial modeling tools such as CAGR forecasting, linear regression, and ARIMA methods, revealing significant shortcomings in cash flow management and recommending a negotiation to debitors of one-year grace period to mitigate severe urgent financial pressures. The Cash Waterfall Method is applied to enhance debt servicing, business viability, and reinvestment, although its application is tempered by its capacity to improve liquidity and recover the company's financial health. The analysis indicates that the unutilized capacity of the newly constructed Sumedang factory, which has an annual production capacity of 20,000 tons, combined with the existing yearly production objective of 6,000 tonnes, is likely to improve the company's overall growth potential. This properly strategized investment necessitates assertive marketing and distribution tactics to facilitate the company's enhancement of net income while concurrently diminishing its need on external financing sources. The study concludes that while the optimal capital structure remains unattainable under current financial distress, a restructured approach focusing on operational recovery and disciplined cash flow management is imperative. Recommendations include leveraging increased production capacity, implementing strategic marketing initiatives, and pursuing shareholder returns once financial stability is restored. This research contributes to understanding the interplay between capital structure, cash flow prioritization, and operational performance in heavily indebted firms, offering actionable insights for practitioners and policymakers in similar contexts.

Page 86 of 164 | Total Record : 1633

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