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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 Kepemimpinan, Lingkungan Kerja dan Disiplin Kerja Terhadap Kepuasan Kerja Pegawai pada Badan Kepegawaian dan Pengembangan Sumber Daya Manusia (BKPSDM) Kota Balikpapan Yohana Exelsia Sitanggang; Syahril Hasan; Tutik Yuliani
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.v6i3.6875

Abstract

This research aims to determine the direct influence of leadership variables, work environment and work discipline on employee job satisfaction at the Balikpapan City Human Resources Development and Personnel Agency (BKPSDM). This study used a sample of 47 respondents with a questionnaire data collection method and analysis tools assisted by SPSS software. The results show that (1) Leadership has a positive and significant effect on Job satisfaction of Employees at the Balikpapan City Human Resources Development and Personnel Agency (BKPSDM); (2) Work Environment has a positive and significant effect on Job satisfaction of Employees at the Balikpapan City Human Resources Development and Personnel Agency (BKPSDM); (3) Work Discipline has no effect on Job satisfaction of Employees at the Balikpapan City Human Resources Development and Personnel Agency (BKPSDM).
Penerapan Green Practice pada Bisnis Usaha Kecil Menengah (UKM) Kuliner di Kota Bandung Meidila Anggita; Natalia Christi; Ignasia Tiffani; Maria Merry Marianti
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.v6i3.6907

Abstract

Small and Medium Enterprises (SMEs) dominate the number of businesses in Indonesia, yet many SME owners are unaware of the importance of implementing green practices in their operations. This study aims to evaluate the implementation of green practices in marketing, operations, and finance within SMEs. The main challenge in adopting a sustainable mindset is the lack of awareness and collaboration between stakeholders for climate change mitigation and adaptation. The proposed solution is to ensure that investments support environmental, social, and governance (ESG) aspects (Otoritas Jasa Keuangan, 2021). The study's findings show that in marketing, Pipinos has adopted eco-friendly packaging, while Nara offers discounts for customers who use their own containers. In terms of finance, both SMEs have not utilized green financing options. Nara is currently applying for a tax relief program from the Environmental Agency for businesses meeting environmental standards. In operations, Pipinos has not optimized energy and water usage, while Nara manages wastewater through a multi-stage treatment process, producing clean water. This research highlights the importance of raising SME owners' awareness of green practices and the need for support from various stakeholders to accelerate sustainable transformation, which is a strategic step in supporting climate change mitigation and environmental sustainability.
Pengaruh Stabilitas Keuangan, Ineffective Monitoring, Pergantian Auditor, Pergantian Dewan Direksi Terhadap Indikasi Kecurangan Laporan Keuangan pada Perusahaan Energi yang Terdaftar di BEI Priode 2022-2023 Aprilia Kurnia Putri; Hairul Anam; Butet Wulan Trifina
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.v6i3.6924

Abstract

This research aims to determine the effect of financial stability, ineffective monitoring, change of auditors, change of directors on indications of fraudulent financial reports in energy companies listed on the Indonesia Stock Exchange. Sample selection used a purposive sampling method with a research period of 2022-2023. The samples obtained in this research were 22 samples from 88 populations. The data analysis technique used is multiple linear regression analysis using SPSS 25. The results of the research show that financial stability has an effect on indications of fraudulent financial reports. Meanwhile, ineffective monitoring, changing auditors and changing the board of directors have no effect on indications of fraudulent financial statements.
Pengaruh Arus Kas Operasi, Laba Bersih dan Cash Ratio Terhadap Dividen Kas pada Perusahaan Sektor Keuangan yang Terdaftar di Bursa Efek Indonesia Periode 2020-2023 Cici Apriliya; Rihfenti Ernayani; Butet Wulan Trifina
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.v6i3.6946

Abstract

This study aims to empirically determine the effect of operating cash flow, net profit and cash ratio on cash dividends in financial sector companies listed on the Indonesia Stock Exchange (IDX) in the period 2020-2023. The population of this study uses a quantitative research method with a sampling technique using purposive sampling which determines certain criteria to obtain samples, resulting in 11 companies with 97 observation data for 4 years. The data collection technique uses secondary data. The data analysis model uses SPSS version 25 which includes Linear Regression Analysis, Classical Assumption Test, Determination Test, and Hypothesis Test. The results of the study show that operating cash flow has an effect on cash dividends, net profit and cash ratio have no effect on cash dividends.
Pengaruh Pembayaran Cashless, Inflasi, dan Indeks Pembangunan Manusia terhadap Tingkat Pengangguran di Indonesia Fitri Lestari; Nurjannah Rahayu Kistanti
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.v6i3.6955

Abstract

Indonesia is one of the developing countries that is still improving its economic development to become a developed country. As a country that is improving its economy, of course Indonesia has macroeconomic problems, one of which is unemployment. Unemployment is defined as a situation where the labour force does not have a job and is actively looking for work. This is due to the limited number of jobs available. This study aims to determine and analyse the effect of non-cash payments, inflation, and HDI on the unemployment rate in Indonesia. This research is a quantitative study using panel data for the period 2019-2023 with 34 provinces in Indonesia as observations. The analysis method used is panel data regression. Based on the model selection results with the Hausman test, the fixed effect model (FEM) is the right model to use in this study. The result shows that the RTGS transaction value variable has a negative and insignificant effect on the unemployment rate with a coefficient of -0.339713. The variable of debit/ATM card transaction value negatively and significantly affects the unemployment rate with a coefficient of -1.829781. The credit card transaction value variable has a negative and significant effect on the unemployment rate with a coefficient of -5.822728. The inflation variable has a negative and insignificant effect on the unemployment rate with a coefficient of -0.038126. The human development index variable has a negative and significant effect on the unemployment rate with a coefficient of -0.228593.
Analisis Kinerja Keuangan Pt Bank BJB Tahun 2019-2023 Gio Argenis; Hilman Abdul Halim
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.v6i3.6957

Abstract

(Bank BJB) during the 2019-2023 period using profitability ratios, including Return on Assets (ROA), Return on Equity (ROE), Net Profit Margin (NPM), and Gross Profit Margin (GPM). The research method employed is descriptive with a quantitative approach, based on secondary data obtained from Bank BJB's annual financial statements. The analysis results indicate that, despite fluctuations, Bank BJB has generally managed to maintain its financial performance within reasonable limits. The ROA and ROE ratios reflect efficiency in asset and equity management, while the NPM and GPM ratios demonstrate the bank's ability to generate net profit from operational income. Although there was a decline in net profit in 2023, Bank BJB has maintained performance stability through the implementation of digitalization strategies and effective cost management. This study provides practical implications for Bank BJB's management to enhance operational efficiency and profitability. Furthermore, the findings can be utilized by stakeholders to assess the bank's financial stability and devise sustainable development strategies.
The Effect of Green Accounting Implementation on Environmental Performance Moderated by Material Flow Cost Accounting Aisyah Mahmud; Riza Reni Yenti
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.v6i3.6958

Abstract

Environmental sustainability has become increasingly critical due to global challenges such as climate change, pollution, deforestation, and biodiversity loss. These issues underscore the importance of managing natural resources efficiently to meet human needs while minimizing environmental impact. This study explores the role of Green Accounting and Material Flow Cost Accounting (MFCA) in improving environmental performance, emphasizing their potential to contribute to both sustainability and financial performance. Green Accounting integrates environmental concerns into business strategies, while MFCA focuses on cost-efficient production and waste reduction. The study analyzes secondary data from companies listed on the Indonesia Stock Exchange (IDX) between 2020 and 2023, using Partial Least Squares (PLS) for data analysis. Findings indicate that Green Accounting significantly enhances environmental performance by promoting resource optimization and waste reduction, which also contributes to financial performance, as reflected in the PROPER program. However, while MFCA supports environmental performance, it does not directly influence the relationship between Green Accounting and environmental outcomes, indicating that the two frameworks, though complementary, serve different purposes. Green Accounting aligns with broader sustainability goals, while MFCA optimizes operational efficiency at the technical level. Together, these approaches provide companies with the tools to balance environmental sustainability and business profitability, ultimately supporting long-term sustainability objectives.
Pengaruh Esg Performance, Financial Distress, dan Good Corporate Governance Terhadap Tax Avoidance Mutiara Salsabila Hanifia; Hexana Sri Lastanti
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.v6i3.6965

Abstract

This research aims to examine the influence of ESG performance, financial distress and good corporate governance on tax avoidance. The population of this research is non-cyclical consumer sector companies listed on the Indonesia Stock Exchange for the 2021-2023 period. This research sample was taken using a purposive sampling method. Based on the criteria, the observation data found amounted to 82 data. Data were analyzed using multiple linear regression methods tested with SPSS 30. This research succeeded in finding that ESG performance has a negative effect on tax avoidance, financial distress have a positive effect on tax avoidance, and institutional ownership and independent commissioners have no effect on tax avoidance.
Pengaruh Green Process, Green Product, Green Image, dan Environmental Cost Terhadap Nilai Perusahaan Nurul Sulistiyani; Hasnawati
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.v6i3.6969

Abstract

This research aims to determine the influence of Green Process, Green Product, Green Image, and Environmental Cost on Firm Value. This research uses secondary data obtained from annual reports and company sustainability report. The amount of data in this research population is 105 data from manufacturing companies in the consumer goods sector listed on the Indonesia Stock Exchange (BEI) in the period 2021 - 2023. The analysis technique used in this research is multiple linear regression analysis which is processed using SPSS version 30. The results of this research are that Green Process has no effect on Firm Value, Green product has a positive effect on Firm Value, Green Image has no effect on Firm Value, Environmental Cost has no effect on Firm Value.
Pengaruh Environmental, Social, Governance (ESG), Green Accounting, dan Growth Opportunity Terhadap Nilai Perusahaan Tabita Safa Callula Pangestu; Khomsiyah
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.v6i3.6975

Abstract

This study aims to examine the influence of Environmental, Social, Governance (ESG), Green Accounting, and Growth Opportunity on the firm value of energy sector companies listed on the Indonesia Stock Exchange for the period 2021–2023. This research employs a quantitative method using secondary data from annual reports, financial statements, and sustainability reports. The population includes all energy sector companies listed on the Indonesia Stock Exchange during the study period, with samples selected using the purposive sampling method. The analysis technique applied in this study is multiple linear regression analysis. The results indicate that Green Accounting has a significant positive effect on firm value, whereas ESG and Growth Opportunity do not significantly affect firm value. These findings reveal the importance of implementing Green Accounting as a sustainability strategy to enhance investor confidence and corporate competitiveness.

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