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
Pengaruh Return on Aset, Current Ratio, Inflasi, Suku Bunga dan Capital expenditure terhadap Return Saham pada perusahaan sub sektor pertambangan Minyak dan Gas yang terdaftar di Bursa Efek Indonesia periode 2018-2022 Ahmad Alamsyah; Andry Priharta
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.v6i3.6582

Abstract

This research aims to examine and analyze the influence of return on assets, current ratio, inflation, interest rates and capital expenditure on stock returns. This research method was carried out using an associative quantitative approach. The analytical tool used is panel data regression analysis with the help of Eviews version 12 software. The population in this research is all Oil and Gas companies listed on the Indonesia Stock Exchange for the 2018-2022 period. The research results concluded that return on assets and current ratio had a significant effect on stock returns, while inflation, interest rates and capital expenditure had no significant effect on stock returns.
Pengaruh Pelatihan, Gaya Kepemimpinan, dan Kompensasi Terhadap Produktivitas Dengan Kinerja Pegawai Sebagai Mediasi pada UMKM yang Berada di Desa Wisata Kasongan Daerah Istimewa Yogyakarta Rochmad Bayu Utomo; Sundjoto; Anita Kartika Sari
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.v6i3.6591

Abstract

Micro, Small and Medium Enterprises (MSMEs) in Indonesia have experienced a significant increase, but productivity has not increased, one of which is Kasongan Tourism Village which is famous for its Pottery MSMEs, the number of craftsmen has decreased, one of the consequences of the order-based system. This study examines three groups of questions: 1) how training, leadership style, and compensation have a positive effect on employee performance; 2) how training, leadership style, compensation, and employee performance have a positive effect on productivity; and 3) how training, leadership style, and compensation affect productivity. The population of this study was all workers as craftsmen in Kasongan Tourism Village, totaling 43 employees who as craftsmen data came from Kasongan Village. The sampling technique used saturated samples. Analysis tools This study uses descriptive analysis techniques and quantitative analysis techniques with a structural equation model or Structural Equation Modeling (SEM), especially Partial Least Square (PLS). The results of this study 1) Training does not affect employee performance, while leadership style and compensation have a positive effect on employee performance; 2) Training, leadership style and compensation partially do not affect productivity, while performance affects productivity; 3) Employee performance does not mediate the relationship between training and productivity, while employee performance mediates the relationship between leadership style and compensation and productivity.  
Pengaruh Good Corporate Governance Terhadap Profitabilitas pada Perusahaan Sektor Tambang yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2023 Komang Ayu Malini Kriswari; Putu Sri Arta Jaya Kusuma
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.v6i3.6592

Abstract

This study aims to analyze the effect of Good Corporate Governance (GCG) on the profitability of mining sector companies listed on the Indonesia Stock Exchange (IDX) for the 2019–2023 period. The independent variables in this study include managerial ownership, institutional ownership, independent commissioners, and audit committee size, with firm size as a control variable. The data used is secondary data sourced from the companies' annual financial reports available on the official IDX website. Data analysis was conducted using panel data regression with the Random Effect Model (REM) approach. The results indicate that institutional ownership and audit committee size have a positive and significant effect on company profitability. Meanwhile, managerial ownership, independent commissioners, and firm size do not have a significant effect on profitability. These findings suggest that institutional shareholder involvement and an effective audit committee play a crucial role in improving company profitability. This research is expected to provide insights for mining companies to enhance the implementation of GCG principles and serve as a reference for investors and stakeholders in making sustainable strategic decisions.
Strategic Analysis PT Astra International Tbk (ASII) Andrew Victorio Soetikno; Liliana Inggrit Wijaya
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.v6i3.6596

Abstract

This research aims to determine the analysis strategy of PT Astra Internasional TBK (ASII). The data used in the research is secondary data, which we obtained from resumes from several articles. The research results show that based on the results of the analysis at the matching stage, it can be concluded that Astra is taking an aggressive strategy, because Astra is able to handle and carry out management in its seven business units. Astra can also take advantage of the growth in market share from all sectors to increase the Company's competitiveness and become a market leader. So Astra itself chose an aggressive strategy. This is in accordance with SWOT, IE, Grand Strategy, BCG, and SPACE.
Pengaruh Disiplin Kerja dan Komitmen Organisasi Terhadap Kinerja Karyawan Pada PT Tunggal Djaja Indah Febriyanti Mardhiyyah; Endang Iryanti
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.v6i3.6607

Abstract

The success and sustainability of an organization can be determined by one of its factors, namely employee performance. Factors related to employee performance such as work discipline and organizational commitment are the problems in this study. The purpose of this study was to determine the effect of work discipline and commitment on employee performance at PT Tunggal Djaja Indah. This research method uses a quantitative approach with SmartPLS analysis techniques. The tests carried out include outer model tests, inner model tests, and hypothesis tests. The number of samples used was 56 employees in the production department of PT Tunggal Djaja Indah. The results of the study showed a significant positive effect of work discipline on employee performance, as well as a significant positive effect of organizational commitment on employee performance.
Analysis of Logistic Administration Processes in Supporting the Export of Processed Seafood Products at CV Pasific Harvest Evi Suwarni; Baroroh Lestari
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.v6i3.6612

Abstract

This study analyzes the logistic administration processes at CV Pasific Harvest and their significance in supporting the export of processed seafood products. Efficient logistics, including inventory management, stock opname, and export documentation, are critical for maintaining product quality and meeting international market demands. The study aims to evaluate strengths, weaknesses, and opportunities in the company's logistic processes to enhance export efficiency. A qualitative case study design was employed, utilizing data collected through interviews with logistic staff, observations of warehouse practices, and analysis of logistic records and export documentation. The results highlight the effective implementation of the First In, First Out (FIFO) system, regular stock opname, and detailed documentation practices, which significantly improve operational accuracy and reduce waste. However, challenges such as damaged goods due to improper stacking during storage and dependency on a limited supplier base were identified as areas for improvement. Proposed solutions include stricter storage and handling guidelines, supplier diversification, and the adoption of digital tools for inventory and documentation management to enhance efficiency and accuracy.This study concludes that CV Pasific Harvest’s optimized logistic administration contributes to its competitive advantage by ensuring product consistency and reliability in international markets. Addressing existing challenges and leveraging identified strengths can further enhance its operational efficiency and market position. These findings provide valuable insights for similar industries aiming to improve their export logistics and adapt to global market dynamics.
Pengaruh Kecerdasan Buatan (Artificial Intelligent) pada Adopsi Teknologi dalam Praktik Akuntansi di Indonesia Marsha Nisa A. Yusuf; Dr. Regina J. Arsjah
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.v6i3.6621

Abstract

This study examines the influence of technology readiness, perceived usefulness, and perceived ease of use on the adoption of artificial intelligence (AI) technology among professional accountants in Indonesia. Using the Technology Rediness Acceptance Model (TRAM), this study involved 101 accountant respondents. The analysis results show that all three variables significantly influence the adoption of AI. However, age was not proven to be a significant moderator in this relationship. These findings indicate that internal organizational factors, such as technology readiness and perceptions of the benefits of AI, are more dominant in driving adoption than demographic factors such as age. This study suggests the importance of developing comprehensive training programs to improve accountants' technology readiness and accelerate the adoption of AI in the accounting industry.
Pengaruh Environmental Social dan Governance Disclosure Terhadap Nilai Perusahaan pada Perusahaan Food Product di Asean Periode 2022 – 2023 Pungky Dwi Asrianingtyas; Sundjoto; Sri Rahayu; Christina Wulansari
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.v6i3.6622

Abstract

This study aims to analyze the effect of Environmental Social Governance (ESG) disclosure on Company Value in the food product sector in ASEAN during the period 2022-2023. In this study, company value is measured using the Price to Book Value (PBV) ratio, while ESG disclosure consists of three main dimensions, namely Environmental disclosure, Social disclosure and Governance disclosure. This study uses a quantitative approach with a multiple linear regression method. The research sample consisted of 30 food product companies selected using the purposive sampling method, based on certain criteria such as consistent annual report publication and complete ESG disclosure. Research data were obtained from annual reports, sustainability reports, and the Thomsonreuters database. The results of the study show that environmental and governance disclosure have a positive effect on company value, while social disclosure shows a negative effect on company value. Simultaneously, ESG disclosure has a significant effect on company value, supporting stakeholder theory and signal theory which emphasize the importance of transparency and sustainability.
Pengaruh Pengetahuan Mahasiswa Akuntansi Tentang Pajak dan Audit Terhadap Minat Berkarir di Bidang Audit Dan Pajak Amin Wijoyo
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.v6i3.6631

Abstract

Accounting students' knowledge about taxes and Auditing as an independent variable on interest in a career in taxation and Auditing as a dependent variable among accounting students in Jakarta. This research was conducted to evaluate accounting students' career interests in the field of tax and audit. Data taken from accounting student questionnaires. Data taken from all active accounting students at several campuses in Jakarta. The model used in this research is Microsoft Excel software and processed using the PLS program.
Menguak Minat Generasi “Z” di Denpasar Mengadopsi Qris Putu Seli Dianawati; Putu Sri Arta Jaya Kusuma
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.v6i3.6638

Abstract

This study aims to analyze the influence of perceived ease of use, perceived security, perceived benefits, social environment, and trust on the interest of Generation Z in Denpasar City to adopt QR Code Indonesian Standard (QRIS). Additionally, it examines the relationship between interest and the actual use of QRIS. The research is motivated by the significant potential of QRIS as a digital payment system among Generation Z, known as digital natives. The study employs a quantitative approach with a survey method. A sample of 384 respondents was selected using purposive sampling. Data analysis was conducted using structural equation modeling with partial least squares (SEM-PLS). The variables studied include perceived ease of use, security, benefits, social environment, trust, interest, and actual use of QRIS. The results indicate that perceived ease of use, security, benefits, social environment, and trust have a positive and significant effect on the interest in using QRIS. Moreover, interest significantly influences the actual use of QRIS. These findings suggest that ease of use, benefits, and security are the main predictors of QRIS adoption, while trust plays a crucial role in fostering user loyalty.

Page 95 of 164 | Total Record : 1633


Filter by Year

2023 2026


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