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Dhita Febyanti
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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
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Pengaruh Literasi Keuangan Terhadap Orientasi Kewirausahaan Sosial dan Kinerja Usaha Bank Sampah di Yogyakarta Ni Luh Gde Ana Pertiwi
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.v6i1.6835

Abstract

The condition of waste management in Indonesia, including in Yogyakarta, is becoming an increasingly complex problem along with increasing population and urbanization. Public awareness of the importance of waste sorting and management is also still low, even though the city government has attempted various programs related to 3R-based waste management (Reduce, Reuse, Recycle). The waste bank in Yogyakarta is one of the innovative efforts developed to overcome the waste problem and provide economic value from the waste produced by the community. The waste bank in Yogyakarta is a model of social entrepreneurship. With good management, waste banks can function as local economic centers that generate income from waste processing by incorporating the concept of social entrepreneurship orientation. Financial literacy has a very important role in supporting waste bank operations, especially in developing social entrepreneurial orientation and improving their performance. Waste banks, as entities that manage waste with social and environmental goals, must also manage finances well to ensure sustainability and a wider positive impact. The sampling technique uses saturated samples. Analytical tools This research uses descriptive analysis techniques and quantitative analysis techniques with structural equation models or Structural Equation Modeling (SEM), especially Partial Least Square (PLS). The results of this research are 1) Financial Literacy has no effect on waste bank business performance; 2) Social Entrepreneurship Orientation has a positive effect on waste bank business performance; 3) Social Entrepreneurship Orientation fully mediates the relationship between Financial Literacy and waste bank business performance
Determinan Agresivitas Pajak: Firm Size, Good Corporate Governance dan Financial Distress Jihan Nur Azizah; Shinta Permata Sari
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.v6i1.6839

Abstract

Tax aggressiveness is related to tax planning actions taken by companies to reduce their tax obligations. This study aims to analyse the influence of firm size, institutional ownership, independent commissioners, and financial distress on tax aggressiveness at property and real estate sector companies listed on the Indonesia Stock Exchange in 2019-2023. This study uses a quantitative approach that is descriptive in nature with a purposive sampling method to determine the research sample. From 92 property and real estate sector companies, 15 companies are selected per year that met the predetermined criteria. Multiple linear regression analysis with the SPSS 26 program is used to test the hypothesis. The results of the analysis show that firm size, institutional ownership, and financial distress have an influence on tax aggressiveness, while independent commissioners have no influence on tax aggressiveness. This study is expected to help regulators in considering policies on corporate income tax burdens.
Metode Zmijewski untuk Memprediksi Financial Distress pada Perusahaan Consumer Non-Cyclicals di Indonesia Nabiil Afifah Putri Setiawan; Shinta Permata Sari
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.v6i1.6840

Abstract

Financial distress is a stage of decline in financial conditions that occurs before bankruptcy or liquidation. This study aims to analyze the influence of Total Asset Turnover, Interest Coverage Ratio, Earning per Share, and Net profit Margin on Financial Distress. The population of this study comprises all companies listed on the Indonesia Stock Exchange from 2021 to 2023. The sampling technique used is purposive sampling method, resulting in a sample of 75 non-cyclical consumer companies on the Indonesia Stock Exchange that met the criteria. Financial distress is measured using the Zmijewski model. The research method employed is quantitative research. The data source of this study is secondary data in the form of the company's annual financial report. The data analysis technique is binary logistic regression analysis using SPSS 26 software. The results of the study indicate that the Total Asset Turnover and Earning per Share have influence on financial distress, while the Interest Coverage Ratio and Net Profit Margin has no influence on financial distress.
Pengaruh Kepemimpinan, Stress Kerja, dan Kompensas Terhadap Kepuasan Kerja Karyawan pada PT. Jakarta Prima Cranes Dian Novitasari; 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.v6i1.6851

Abstract

This research aims to determine the direct influence of leadership, job stress, and compensation variables on employee job satisfaction at PT. Jakarta Prima Cranes, Balikpapan. This research uses a sample of 40 respondents with a questionnaire data collection method and analysis tools using SPSS software. The results show that (1) Leadership has no significant effect on employee job satisfaction at PT. Jakarta Prima Cranes, Balikpapan; (2) Job stress has a negative and significant effect on employee job satisfaction at PT. Jakarta Prima Cranes, Balikpapan; (3) Compensation has a significant and positive effect on employee job satisfaction at PT. Jakarta Prima Cranes.
Pengaruh Literasi Keuangan, Kepemimpinan Transformasional, dan Akses Teknologi Terhadap Efisiensi Anggaran dan Pelayanan Publik Desak Putu Putri Maharani
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.v6i1.6852

Abstract

This study explores the influence of financial literacy, transformational leadership, and access to technology on budget efficiency and quality of public services in Indonesia. With a quantitative approach using Structural Equation Modeling (SEM), this study involved a saturated sample of relevant public sector organizations. The results of the analysis show that financial literacy has a significant effect on budget efficiency, where mastery of financial information supports more appropriate decision making. In addition, transformational leadership has been shown to encourage innovation and motivation in the work environment, which in turn improves the quality of public services. Access to technology acts as a catalyst that strengthens the relationship between financial literacy and public services, increasing transparency and efficiency of the administrative process. The synergy between these three elements creates more responsive and accountable governance, providing a positive impact on society. These findings emphasize the importance of integrating financial literacy, innovative leadership, and technology in improving the efficiency and effectiveness of public sector management. This study is expected to be a reference for policy makers in designing better and more sustainable resource management strategies.
Pengaruh Pengalaman Merek, Kepercayaan dan Kepuasan dalam Membangun Merek: Loyalitas; Sebuah Penelitian Empiris Tentang Merek Kosmetik Ramah Lingkungan Pasya Istiara Dhea; Anton Agus Setyawan
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.v6i1.6863

Abstract

The purpose of this study is to analyze the impact of brand experience, brand trust, and brand satisfaction on brand loyalty for environmentally friendly cosmetic products, with a focus on consumers who have purchased and used the product. This research employs a quantitative approach with purposive sampling techniques, involving 200 respondents. Data collection was conducted using a questionnaire that assessed aspects such as brand experience, satisfaction, trust, and brand loyalty. The analysis method used is Partial Least Squares-Structural Equation Modeling (PLS-SEM) with the help of SmartPLS software. The results indicate that brand experience, brand trust, and brand satisfaction have a positive and significant effect on brand loyalty, with a significance value of 0.000 (p < 0.05). These findings provide valuable insights for marketers to strengthen brand loyalty by enhancing positive brand experiences, maintaining product communication transparency, and increasing consumer engagement through social media and loyalty programs.
Pengaruh Kemampuan Kerja Dan Motivasi Kerja Melalui Reward System Terhadap Kinerja Pegawai Sekretariat Daerah Kabupaten Magetan Afrila Kurnia Dhani; M.Farid Wajdi
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.v6i1.6866

Abstract

This research aims to evaluate the influence of work ability and work motivation on employee performance through the implementation of a reward system at the Regional Secretariat of Magetan Regency. Using a quantitative approach, data were collected through questionnaires distributed to employees. The research sample was selected using a simple random sampling technique. The variables analyzed include Work Ability, Work Motivation, Reward System, and Employee Performance. Data analysis was conducted using the Partial Least Square (PLS) method to examine the relationships between variables. The findings indicate that work ability and work motivation have a significant positive effect on employee performance, while the reward system does not show a significant impact. The limitations of this research lie in the scope of respondents, which only includes employees of the Regional Secretariat of Magetan Regency, as well as variations in work tenure, educational background, and job positions that may influence respondents’ perceptions.
Peranan Efektivitas Pengelolaan Sarana Prasarana Pada Sekolah Rendah Islam Integrasi Al-Qudwah Selangor Malaysia Najiyullah Subhani Lubis; Isra Hayati
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.v6i2.6883

Abstract

Infrastructure is a crucial element in supporting the effectiveness of the educational process in schools. This study analyzes the management of infrastructure facilities at Sekolah Rendah Islam Integrasi Al-Qudwah Selangor, Malaysia, focusing on effectiveness, constraints, solutions, and strategies for improvement. The objectives of this research are to evaluate the role of effective infrastructure management, identify the constraints encountered, propose solutions for enhancing management, and analyze the school's strategies for improving the quality of infrastructure facilities. This research employs a qualitative approach with descriptive analysis, gathering data through interviews, observations, document reviews, and literature studies. The findings indicate that while the management of infrastructure facilities significantly supports the educational process, there are challenges such as inadequate facilities and irregular evaluations. Proposed solutions include the procurement of better-structured facilities and the implementation of regular evaluations. Strategies for improvement encompass long-term planning, collaboration among schools, and systematic maintenance. This study aims to provide insights into the development of infrastructure facilities in other schools with similar characteristics.
Pengaruh Intellectual Capital, Good Corporate Governance, Dan Ukuran Perusahaan Terhadap Kinerja Keuangan Perusahaan Elvia Kholida Fauziyati; Fauzan
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.v6i1.6905

Abstract

This study aims to analyze the impact of Intellectual Capital, Good Corporate Governance, and Firm Size on Financial Performance of banking companies listed on the Indonesia Stock Exchange during the period of 2021-2022. The research uses a quantitative approach with data analysis conducted using SPSS for Windows 27. The population includes all banking companies listed on the IDX, with a sample selected using purposive sampling technique. The results of the simultaneous test show that all independent variables have a significant impact on financial performance, measured by Return On Asset (ROA) (significance value of 0.004). Partially, Intellectual Capital and Firm Size have a significant effect on financial performance, while Good Corporate Governance does not have a significant impact. This study has limitations in using only three factors and suggests adding more variables and extending the observation period in future research.
Pengaruh Kepemimpinan Transformasional Terhadap Perilaku Kerja Inovatif di Tempat Kerja: Efek Moderasi dari Dukungan Organisasi yang Dirasakan dan Keterlibatan Kerja: Studi Penelitian pada karyawan di PT.H Nadia Rahmawati; Nur Achmad
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.v6i1.6910

Abstract

This study aims to examine the effect of transformational leadership on innovative work behavior, considering the moderating effects of perceived organizational support and work engagement among employees of PT.H. The research employed a quantitative method with SEM-PLS analysis, involving 57 respondents selected through purposive sampling. Primary data were collected using a questionnaire designed to measure the research variables. The results indicate that transformational leadership has a significant positive effect on innovative work behavior, suggesting that leaders who adopt this leadership style can encourage employees to innovate and contribute creatively in the workplace. However, the analysis also revealed that perceived organizational support and work engagement do not significantly moderate this relationship. This finding implies that, while support and engagement are important, the impact of transformational leadership on innovative behavior remains strong regardless of these factors. Understanding that transformational leadership can independently enhance innovative behavior, companies are advised to focus on strengthening leadership styles to create a work culture that supports innovation. This research also opens opportunities for further studies on other factors that might influence the relationship between leadership and innovation in organizational settings.

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