cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Dedi Junaedi
Contact Email
dedijunaedi@gmail.com
Phone
+628118114379
Journal Mail Official
redaksielmal@jgmail.com
Editorial Address
Lembaga Publikasi Ilmiah (LPI) Institut Agama Islam (IAI) Nasional Laa Roiba Bogor Jl Raya Pemda Pajeleran Sukahati No 41 Cibinong, Bogor 16913 Telp 021-8757150 elmal@journal-laaroiba.com
Location
Kab. bogor,
Jawa barat
INDONESIA
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Published by Institut Agama Islam Nasional Laa Roiba Bogor
ISSN : 26202956     EISSN : 27470490     DOI : https://doi.org/10.47467/elmal
Core Subject : Economy, Agriculture, Social, Engineering,
Agriculture, Biological Sciences & Forestry Civil Engineering, Building, Construction & Architecture Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences
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. Volume 1 Nomor 1 2019 sampai Volume 5 Nomor 3 of 2024 terbit website dengan URL https://journal.laaroiba.ac.id/index.php/elmal. Selanjutnya, mulai Volume 5 Number 4 2024 sampai seterusnya terbit URL https://journal-laaroiba.com/ojs/index.php/elmal.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 1,721 Documents
 8   9   10   11   12 
Pengaruh Kepemilikan Institusional, Kepemilikan Manajerial dan Leverage terhadap Nilai Perusahaan pada Perusahaan Properti yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2021 Eni, Cahya; Rakhmanita, Ani
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 2 (2024): 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.v5i2.659

Abstract

The Indonesia IMF predicts that the economy will grow by 5% in 2023, and this prediction is supported by the high demand for housing and the prospects for the property sector in Indonesia which continues to grow. A company's primary objective is to raise its value, which is represented in the market price of its shares. This study seeks to ascertain the impact of managerial ownership, institutional ownership, and leverage (DER) on price to book value in real estate companies listed on the IDX. Research of this kind is quantitative. The information used in this study is secondary information. Purposive sampling with a variety of linear regression analysis approaches was the sampling strategy employed in this investigation. According to data analysis findings, management ownership and partially institutional ownership have a positive and significant impact on price to book value, however leverage as measured by the Debt to Equity Ratio (DER) has no impact. Institutional ownership, management ownership, and leverage, as measured by the Debt to Equity Ratio (DER), all have an impact on price to book value simultaneously. Keywords: Institutional Ownership, Managerial Ownership and Leverage
Manajemen Risiko Kepatuhan Syariah Serta Implementasinya pada Bank Syariah Indonesia (BSI) Faizatul, Zelyn; Faizal, Muhazzab Alief; Asiyah, Binti Nur; Subagyo, Rohmad
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 2 (2024): 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.v5i2.660

Abstract

The background of this research is the potential of Islamic banking in Indonesia which is followed by very good developments. However, this research wants to look deeply into the implementation of sharia compliance by sharia banking, especially Indonesian Sharia Banks. Based on this, the research objectives include knowing the application of sharia, in this case, BSI compliance in making sharia principles a guideline for banking operations and management. As well as BSI's efforts to realize sharia compliance through sharia compliance management which is separate from other management. The research was carried out using a qualitative method with a literature study, where the literacy used was books, research journals that are appropriate to the topic of discussion, as well as the annual financial reports of Bank Syariah Indonesia. The results of the study found that the individual and integrated BSI risk profile until 2022 shows that BSI risk can be managed properly to support future business development. In other words, BSI has implemented risk management appropriately and adequately. Keywords: Sharia Banking; Sharia Compliance; Indonesian Sharia Bank
Pengaruh Profitabilitas, Leverage, dan Ukuran Perusahaan terhadap Manajemen Laba pada Industri Manufaktur Rokok Terdaftar di Bursa Efek Indonesia Apriliani, Rahmania; Rakhmanita, Ani
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 2 (2024): 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.v5i2.661

Abstract

Earnings Management is an intentional intervention by management in the profit determination process. The purpose of this study is to determine the effect of profitability, leverage and Firm size on earnings management. The population of this study consists of five manufacturing companies listed on the Indonesia Stock Exchange (IDX) between 2017-2021. Using sampel jenuh technique. The analysis tool is multiple linear regression, where previously the classical assumption test was carried out. Based on the test, it shows that Profitability has a positive and significant effect on Earnings Management, meaning that the higher the profits obtained by the company, the higher the Profit Management practices carried out by the managers. Leverage has no significant effect on Earnings Management, meaning that the greater the leverage a company has, the less likely the company is to practice earnings management, this is because a higher leverage ratio indicates an unfavorable financial situation for the company, making creditor supervision more stringent and financial risk higher. firm size has no significant effect on Earnings Management, meaning that the company is under strict supervision from the government, analysts and investors who run the company, causing managers to not dare to practice Earnings Management. Keywords: Profitability, Leverage and Company Size
Pengaruh Kualitas Pelayanan terhadap Volume Penjualan pada UMKM Mie Cihuy karawang Muharam, Said; Isyanto, Puji; Sumarni, Neni
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 2 (2024): 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.v5i2.663

Abstract

"Mie Cihuy" which is located in Karawang is one of the SMEs engaged in the restaurant sector. "Mie Cihuy" has lasted more than 20 years and is believed to have good service quality, according to the results of this study which show that buyers perceive the service as good. This study aims to determine how much influence service quality has on the sales volume of "Mie Cihuy" UMKM. This study uses validity and reliability tests to determine how valid and reliable the respondents are in assessing the variables in this study. As well as a service quality scale that aims to determine service quality with indicators of tangibles, reliability, responsiveness, assurance and empathy dimensions using quantitative methods. The data analysis technique used was simple regression analysis using SPSS version 26 software with a total of 46 respondents. Based on the results of the service quality scale, it shows that respondents agree about service quality and sales volume at Mie Cihuy UMKM. Simple regression analysis shows that service quality has a significant effect on the sales volume of Mie Cihuy UMKM. Adjust R Square results show a value of 0.653, this means that 65.3% of sales volume is influenced by service quality and as much as 34.7% is influenced by variables that are not present in this regression model. Keywords: Service Quality, Sales Volume, SMEs
Analisis Perhitungan dan Pelaporan PPN untuk Menentukan Pajak Terutang di CV Greens Production Handayani, Hani; Kurniawan, Aceng
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 2 (2024): 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.v5i2.664

Abstract

CV Greens Production is a company that has been confirmed as a taxable entrepreneur and is required to comply with tax regulations. This study discusses how to calculate and report value added tax at CV Greens Production. The purpose of this study is to find out how to calculate and report value added tax in accordance with applicable laws, as well as to find out the amount of VAT payable. The research method used is qualitative by way of observation, interviews, and documentation by carrying out calculations according to the company and comparing based on the tax law through tax invoice data and reporting in the 2022 period. Based on the results of the research conducted, it can be concluded that CV Greens Production has not implemented related to input VAT crediting, the calculation and reporting are in accordance with Law No. 42 of 2009 and result in VAT payable of IDR 25,708,210. Keywords: VAT, Calculation, Reporting, VAT Payable.
Analisis Sharia Compliance Pada Mekanisme Produk  Kafalah Pembiayaan Surety Bond PT. Penjaminan Jamkrindo Syariah Cabang Medan Yusuf, M.; Lubis, Fauzi Arif
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 2 (2024): 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.v5i2.671

Abstract

The purpose of this study was to find out the mechanism of the Surety Bond financing kafalah product at PT Penjaminan Jamkrindo Syariah Medan Branch and to find out the sharia compliance analysis in the Surety Bond financing process and the suitability of its application in terms of sharia compliance dimensions and provisions. This research departs from the framework of thinking, namely the application of shariah compliance to the surety bond financing mechanism, where shariah compliance is the basic thing that distinguishes between shariah financing and conventional financing. If a sharia financing has followed sharia compliance by implementing all fatwas that regulate the financing of a product, then the application of sharia compliance is correct. As stipulated in the DSN Fatwa No.4/DSN-MUI/IV/20. regulates the ownership of goods in Surety Bond financing transactions. The research method used in this research is descriptive method. With primary data sources taken from the research location of PT Penjaminan Jamkrindo Syariah Medan Branch, namely regarding Shariah compliance in the mechanism of the Surety Bond financing kafalah product. While the secondary data sources used in this study came from books, articles, the internet, and other sources. Keywords : Sharia Compliance, Jamkrindo syariah, produk surety bond.
Penerapan Standar Akuntansi Entitas Mikro, Kecil dan Menengah (SAK EMKM) dalam Meningkatkan Kualitas Laporan Keuangan: Studi Kasus Toko Podho Bungahe Tulungagung Herawati, Hanan Maya; Priantilianingtiasari, Ruly
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 2 (2024): 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.v5i2.672

Abstract

The problem discussed in this study is the importance of recording financial reports in MSMEs according to applicable accounting standards, namely SAK EMKM, but in reality not all MSMEs are able to implement it. The purpose of this study was to determine the application of SAK EMKM in improving the quality of financial statements at Toko Podho Bughahe Tulungagung. The type of research used is field research with a descriptive qualitative approach. The data collection technique that the author uses is through interviews with the owner, treasurer and financial staff at Toko Podho Bughahe Tulungagung. The results showed that the application of financial statements that apply SAK EMKM has a better level of quality than ordinary financial statements. As applied by Toko Podho Bughahe Tulungagung, it has been able to implement quality financial reports through the existence of financial accounting standards, namely SAK EMKM. Keywords : Quality of financial statements, SAK EMKM.
Pengaruh Kualitas Pelayanan, Kualitas Produk, Nilai Pelanggan, dan Bagi Hasil terhadap Kepuasan Anggota: Studi pada Koperasi Syariah Binama Weleri Firdaus, Muhamad Zidan Miftah; Achyani, Fatchan
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 2 (2024): 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.v5i2.673

Abstract

This study aims to determine the effect of service quality, product quality, customer value and profit sharing on member satisfaction at Binama Islamic Cooperative, weleri branch. This type of research is quantitative. The data source is obtained by questionnaire. The population in this study were all members of the Binama Islamic Cooperative, weleri branch. The sampling technique used purposive sampling with certain criteria so that 109 respondents were obtained as a research sample. The data analysis technique uses Multiple Linear Regression Analysis using SPSS 25 software. The results of the study state that service quality, product quality, customer value and profit sharing have an influence on member satisfaction at the weleri branch of Binama Islamic Cooperative. Keywords: Service Quality, Product Quality, Customer Value, Profit Sharing, Member Satisfaction
Pengaruh Green Accounting, CSR dan Kinerja Keuangan terhadap Nilai Perusahaan yang Terdaftar di BEI Tahun 2016-2022 Kumala, Nidia; Priantilianingtiasari, Ruly
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 2 (2024): 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.v5i2.675

Abstract

Mining companies are closely related to the surrounding environment. The company's treatment of the environment must be considered. Not only the environment, companies must also pay attention to social issues as well. This study aims to analyse and determine 1) the effect of green accounting on firm value, 2) the effect of CSR on firm value, 3) the effect of financial performance on firm value, and 4) the effect of green accounting, CSR and financial performance on the value of mining companies listed on the Indonesia Stock Exchange in 2016-2022. The method in this study uses quantitative methods with the sampling technique used in is purposive sampling by obtaining 7 companies with a total of 49 annual reports that will become objects. The data source used in this research is secondary data. Data analysis using panel data analysis using Eviews software. The test results show that financial performance has a significant effect on firm value. Green accounting and CSR have no significant effect on firm value. Simultaneously the influence of green accounting, CSR and financial performance has a significant effect on firm value. Keywords: CSR, Green Accounting, Financial Performance
Optimalisasi Pembiayaan Mudharabah Pada Bank Syariah di Indonesia Ni’mah, Jamilatun; Kusumaningrum, Budiani
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 2 (2024): 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.v5i2.676

Abstract

This research is motivated by the fact that Islamic banks in Indonesia are currently not optimal in channeling mudharabah financing. Islamic bank financing in Indonesia is still dominated by murabaha financing. The purpose of this study is to discuss in depth regarding the optimization of mudharabah financing in Islamic banks in Indonesia. A qualitative research approach is used in this research. This research uses secondary data or literature study. This study uses the qualitative data analysis technique modeled by Miles and Huberman. The results of this study indicate that if the percentage of mudharabah financing in Islamic banks in Indonesia is still relatively small, people tend to use murabahah financing rather than mudharabah financing. Then from the side of Islamic banks in Indonesia so far they have been trying to maximize the distribution of mudharabah financing. Keywords : optimization, mudharabah financing, islamic banks.

Page 10 of 173 | Total Record : 1721

 8   9   10   11   12 

Filter by Year

2023 2026


Reset
Filter By Issues
All Issue Vol. 7 No. 3 (2026): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 2 (2026): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam 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