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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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Persepsi Pengetahuan, Penghargaan Finansial, dan Pertimbangan Pasar Kerja Terhadap Minat Mahasiswa Akuntansi dalam Berkarir Menjadi Akuntan Publik Avika Miya Olistya Depp; Erma Setiawati
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.v6i2.7170

Abstract

This study aims to analyze the influence of knowledge perception, financial rewards, and labor market considerations on accounting students’ interest in pursuing a career as a public accountant. An associative quantitative approach was used with a sample of 2021 accounting students from accredited universities in Surakarta. Data were collected through questionnaires and analyzed using multiple linear regression. The results indicate that knowledge does not significantly affect students' interest, while financial rewards and labor market considerations have a significant influence. The study's limitations include a restricted sample scope and limited variables. Future research should expand the sample coverage and incorporate additional variables to obtain more comprehensive findings.
Pengaruh Bonus Plan, Net Profit Margin, Cash Holding, Nilai Perusahaan, Dan Institutional Ownership Terhadap Perataan Laba (Income Smoothing) Elvina Resti Fauziyah; Fatchan Achyani
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.v6i2.7171

Abstract

Income Smoothing is an accounting strategy used by company management to reduce profit fluctuations from one period to another. The objective of this practice is to create the impression that the company has stable and predictable performance, thereby enhancing the confidence of investors, creditors, and other stakeholders. This study aims to analyze the effect of bonus plans, net profit margin (NPM), cash holding, firm value, and institutional ownership on income smoothing in infrastructure companies listed on the Indonesia Stock Exchange (IDX) for the 2021–2023 period. This research employs a quantitative method with a purposive sampling approach in sample selection. Data is obtained through documentation methods from the official IDX website and relevant company websites. The data analysis techniques used include descriptive analysis and logistic regression analysis with the assistance of SPSS software. The results indicate that cash holding and institutional ownership have a significant effect on income smoothing, while bonus plans, net profit margin, and firm value do not influence income smoothing.
Environmental Cost, Perencanaan Pajak, Ukuran Perusahaan, Leverage, dan Kepemilikan Manajerial Terhadap Nilai Perusahaan Muhammad Farhan Fadhlurrohman; Eny Kusumawati
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.v6i2.7175

Abstract

This study aims to analyze the effect of environmental costs, tax planning, company size, leverage, and managerial ownership on firm value in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2021-2023 period. Company value is a key indicator in assessing the performance and prospects of a company, so understanding the factors that influence it is important for management, investors, and other stakeholders. The research method used is a quantitative approach with multiple linear regression analysis. The research sample consists of 84 analysis units selected using purposive sampling method based on certain criteria. The results showed that leverage and managerial ownership have a significant effect on firm value, environmental costs, tax planning, and firm size have no effect on firm value. This finding indicates that the lower the leverage level, which means the lower the financial risk, the higher the firm value. The smaller the proportion of managerial ownership, which means reducing agency conflicts between shareholders and management so that the company value is higher. The results of this study are expected to be a reference for companies in managing financial structures and corporate ownership strategies to increase firm value.
Pengaruh Karakteristik CEO Terhadap Earnings Management Adhira Utami; Rina Trisnawati
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.v6i2.7191

Abstract

This study aims to analyze the influence of CEO characteristics on Earnings Management in real estate and property companies listed on the Indonesia Stock Exchange during the period 2020-2023. The variables studied include CEO gender, CEO age, CEO tenure, CEO educational background, CEO work experience, and CEO narcissism. The data used in this study is secondary data obtained from the companies' annual reports. The sampling method employed in this study is purposive sampling, which resulted in 56 company data points over the period of 2020-2023. The data analysis technique used is multiple regression analysis. The results indicate that CEO gender significantly influences Earnings Management, with female CEOs tending to engage in lower earnings management practices. Additionally, CEO tenure also significantly affects Earnings Management. However, CEO age, educational background, work experience, and CEO narcissism did not significant effect on Earnings Management. This study has limitations in terms of the sector and period under consideration, and future research is recommended to broaden the scope and research period.
Analisis Pengaruh Profitabilitas, Likuiditas dan Leverage Terhadap Financial Distress Rizky Aprilia; Fauzan
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.v6i2.7211

Abstract

Financial Distress or financial difficulties are financial conditions in a company that are in trouble, crisis, or unhealthy before the company goes bankrupt. Financial can occur because a company fails or is unable to fulfill debtor obligations due to a lack or insufficient funds to run its business anymore. This study aims to see whether or not there is an influence of profitability, liquidity, and leverage on transportation companies listed on the Indonesia Stock Exchange from 2019 to 2022. The population used in this study were transportation and logistics companies listed on the Indonesia Stock Exchange as many as 37 companies. This study uses a purposive sampling method in sampling. The number of samples obtained was 21 companies in the observation period. The method in this study is by indirect observation by collecting data on the annual financial reports of transportation companies listed on the Indonesia Stock Exchange for the period 2019 to 2022. The analysis technique used in this study is multiple linear regression analysis. The results of the study show that the profitability, liquidity and leverage ratios have an effect on financial distress. This shows that the high and low ratios of profitability, liquidity, and leverage can affect financial distress in transportation companies listed on the Indonesia Stock Exchange.
Analisis Efektivitas dan Kontribusi Penerimaan Bea Perolehan Hak Atas Tanah dan Bangunan (BPHTB) dan Pajak Air Tanah dalam Rangka Peningkatan Pendapatan Asli Daerah Kota Gorontalo Tahun 2018-2022 Melati Putriani Idris; Hartati Tuli; Siti Pratiwi Husain
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 3 (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.v6i3.5660

Abstract

 This research aims to determine the effectiveness and contribution of revenue from Land and Building Rights Acquisition Fees and Ground Water Tax in the context of increasing local original income in Gorontalo City. This research uses quantitative research methods. The data source used in this research is secondary data, namely the type of data published by BKD and related institutions. The data in this research is in the form of documentation of target reports and the realization of regional taxes in Gorontalo City. The data analysis technique in this research is descriptive quantitative analysis using the Microsoft Excel application. The research results show that 1. The effectiveness of Land and Building Rights Acquisition Fees on Original Regional Income in 2018-2022 is in the quite effective category because it has an average of 87.09%. 2. The effectiveness of Ground Water Tax on Original Regional Income in 2018-2022 has an overall average value of 47.24% and is included in the ineffective criteria. 3. The contribution of Land and Building Rights Acquisition Fees to Original Regional Income for 2018-2022 has a value of 4.77% so it is included in the very low criteria. 4. The contribution of Groundwater Tax to Original Regional Income for 2018-2022 has an overall average value of 0.044% and is included in the very poor criteria.
Analisis Faktor-faktor yang Mempengaruhi Minat Mahasiswa UNESA dalam Memilih Berkarir di BUMN Sebelum Masa Wisuda Aulia Siska Puspita Dewi Aulia; Maryam Bte Badrul Munir
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 3 (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.v6i3.5690

Abstract

                The escalating rivalry in the workforce necessitates that the younger generation, particularly students, possess exceptional qualities to thrive. State-Owned Enterprises (SOEs) are increasingly favored by Generation Z for their financial stability and perks; however, student interest is shaped by various aspects, including monetary compensation, certification quality, and the caliber of the MBKM program. Comprehending the determinants that affect UNESA students' inclination towards a career in SOEs prior to graduation is essential for enhancing human resource development in Indonesia. This study to examine the factors that affect the interest of Surabaya State University students in pursuing careers in State-Owned Enterprises prior to graduation. This study evaluates many elements, including financial incentives, certification quality, and the quality of the MBKM program, to ascertain career choices within the SOEs sector. The study employs a quantitative methodology and design. The purposive sampling method identifies the sample, resulting in a sample size of 101 pupils. Researchers gather primary data on a Likert scale ranging from 1 to 5, derived from a questionnaire that constitutes the focus of the study. This study encompasses many assessments, including the research instrument evaluation (validity and reliability), classical assumption testing, multiple linear regression analysis, coefficient of determination assessment, and hypothesis testing (t-test and F-test) utilizing SPSS version 25 software. The results reveals that financial incentives, certification quality, and MBKM quality significantly enhance Unesa students' enthusiasm in pursuing careers in state-owned enterprises (SOEs). The coefficient of determination indicates that 61.5% of the variation in student interest is explicable by the independent variables in the model.
Analisis Komparasi Brand Equity Chatime dan Haus! di Kota Surabaya: Berdasarkan Jenis Kelamin dan Kelompok Usia Luthfiyah Qurrotul Aini; Nurhadi
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 3 (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.v6i3.5770

Abstract

The food and beverage industry continue to grow rapidly, with Chatime, a Taiwanese company, and Haus, an Indonesian brand, emerging as two popular bubble tea brands consumed by many Indonesians. This study aims to examine the differences in brand equity (brand awareness, perceived quality, brand association, and brand loyalty) between these two brands, focusing on gender and age groups. A quantitative approach was employed using a survey, with a five-point Likert scale as the measurement method. The research population consists of residents of Surabaya who have previously purchased Chatime and Haus!, with a total sample of 150 respondents selected through purposive sampling. Data analysis was conducted using paired t-tests in SPSS. The results reveal significant differences in brand awareness, brand loyalty, perceived quality, and brand association between males and females, as well as among the younger age group. In contrast, for the adult age group, no significant difference was found in brand loyalty, while significant differences were observed in brand awareness, perceived quality, and brand association.
Pengaruh Brand Awareness, Brand Image, dan Brand Equity, terhadap Peningkatan Repurchase Intention pada Produk Chatime Ananda Putri Sodikin; Misti Hariasih; Rizky Eka Febriansah
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 3 (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.v6i3.5835

Abstract

The purpose of this study is to determine and analyze the effect between Brand Awareness, Brand Image, and Brand Equity on increasing Repurchase Intention on Chatime products. This study uses a quantitative approach with a population of all consumers from adolescents to adults who have bought and consumed Chatime products> 1 time in the Sidoarjo and Pasuruan areas, then for the total sample of this study, which amounted to 100 people using non probability sampling techniques. Then for data collection techniques through distributing questionnaires, the data will be processed using data analysis techniques using Multiple Linear Regression Analysis, Data Instrument Test (Reliability Test and Validity Test), Classical Assumption Test (Normality Test, Multicollinearity Test, Heteroscedasticity Test), Hypothesis Test (T Test), and Coefficient of Determination (R2). Data processing in this study used the SPSS application (Version 25). From several tests carried out, the results show that there is a significant influence between Brand Awareness, Brand Image, and Brand Equity on increasing Repurchase Intention on Chatime products. From these results it can be seen that a product can become a product that is favored by the public if the product itself can create a strong memory through a good image and value in the minds of the public.
Pengaruh Pemberdayaan Karyawan dan Keterlibatan Kerja terhadap Kinerja Karyawan dengan Kepuasan Kerja sebagai Variabel Intervening pada Klinik Mata Tritya Surabaya Fina Aprilia; Siti Mujanah; Achmad Yanu Alif Fianto
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 3 (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.v6i3.5998

Abstract

One of the things that can improve performance is employee job satisfaction. This study investigates the effect of employee empowerment and work engagement on employee satisfaction. It also investigates whether employee satisfaction is a good mediator. This study conducted a survey on employees at Tritya Eye Clinic Surabaya. Using saturated sampling method, 66 employees were surveyed. The data was then analyzed using Structural Equation Modeling. The findings show that employee empowerment and work engagement contribute positively to employee satisfaction. The study also proved that employee satisfaction mediates the relationship between employee empowerment and work engagement on employee performance. This study contributes to understanding employee behavior using the framework of employee satisfaction and employee performance at Tritya Eye Clinic Surabaya, which can also be applied to other general companies.

Page 92 of 164 | Total Record : 1633

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