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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
ISSN : 26202956     EISSN : 27470490     DOI : https://doi.org/10.47467/elmal
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.
Articles 1,772 Documents
Analisis Peran Manajemen Risiko pada Produk Gadai Emas di Pegadaian Syariah Ngabul Jepara Shofi’atun Ni’mah; Wahidullah; Zahrotun Nafisah
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 4 (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.v6i4.7308

Abstract

Sharia Pawnshop is a financial institution that provides pawn services based on sharia principles, including gold pawning products that carry specific risks. This study aims to analyze the risk management applied to gold pawning products at the Sharia Pawnshop in Ngabul Jepara. The research method used is a qualitative approach with a descriptive analysis. Data were collected through in-depth interviews with Sharia Pawnshop officials, direct observations, and literature studies from various relevant sources. The study results indicate three main types of risks in gold pawning products: market risk, credit risk, and operational risk. Market risk is related to gold price fluctuations that may affect the collateral value. Credit risk arises from potential customer defaults, while operational risk stems from errors in transaction processes and gold appraisal. The Ngabul Jepara Sharia Pawnshop has implemented risk mitigation strategies, such as strict customer evaluations, adjusting collateral value based on current gold prices, and strengthening internal supervision. The study concludes that effective risk management is essential to maintaining the stability and sustainability of Sharia Pawnshop operations. The findings of this study can serve as a reference for developing more optimal risk mitigation strategies in Islamic financial institutions.
Eksplorasi Efisiensi Biaya Produksi Usaha Tani Jagung Berbasis Budaya Motiayo Di Desa Huntulohulawa Inul Hemeto; Tri Handayani Amaliah; Muzdalifah
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 4 (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.v6i4.7394

Abstract

This research aims to explore the level of cost efficiency of corn farming based on Motiayo culture carried out by corn farmers in Huntulohulawa Village. This study uses a Qualitative research method with an Ethnomethodology approach. The data sources used in this study are primary data. Data analysis techniques in this study follow ethnomethodology rules, including data reduction, data presentation, indexicality, reflexivity and drawing conclusions. The results of the study show that with the Motiayo culture, the efficiency of corn farming production costs can be achieved without eliminating the value of togetherness or social values. The production costs of corn farming in Huntulohulawa Village in general are Rp. 9,460,000. With the motiayo culture, farmers do not incur labor costs in the form of wages for workers during the spraying, planting, fertilizing, maintenance, and harvesting processes. So that farmers can save costs of Rp. 3,400,000.
Analisis Strategi Manajemen Operasional pada Tadika Al-Fikh Orchard Pendamar Indah 2 Malaysia Syehnaz Sahin Shiddiqi; Uswah Hasanah
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 4 (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.v6i4.7401

Abstract

This research study investigates the pivotal function of strategy, operational management, and human resource management in the context of Tadika Al-Fikh Orchard Pendamar Indah 2, Malaysia.The objective of this research is to ascertain the interrelationships among these components and their practical ramifications for enhancing efficiency and effectiveness in business.Utilising a qualitative approach, data was collected through interviews and document analysis to ensure a comprehensive understanding of prevailing management practices. The findings indicate that an integrated strategy that aligns operational and human resource management enhances the resilience of institutions and fosters competitive advantage. These results suggest that organisations should prioritise strategic alignment to ensure dynamic survival and facilitate further research in developing adaptive management frameworks.
Pengaruh Penggunaan Media Sosial dan Pelatihan Kerja Terhadap Kinerja Pegawai dengan Kompensasi Sebagai Mediasi pada Badan Keuangan Daerah Kabupaten Pacitan Alien Dewi Alifah; Ahmad Mardalis
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.v6i3.7418

Abstract

The purpose of this study was to analyze the effect of Social Media Use and Job Training on Employee Performance with Compensation as a mediator at the Regional Financial Agency of Pacitan Regency. The population of this study were all employees of the regional financial agency of Pacitan Regency with a sample used in this study of 101 respondents adjusted to the probability sampling technique by purposive sampling. This study is a quantitative study using data sources, namely primary data obtained through interviews, observations, and measurements using questionnaires conducted directly by researchers. The analysis tool used is SmartPLS. The results of this study indicate that the conclusions in this study are 1.) there is a positive and significant effect of social media use on employee performance, while there is a negative and insignificant effect of social media use on compensation 2.) there is a positive and significant effect of job training on employee performance and compensation variables 3.) compensation has a significant positive effect on employee performance 4.) the use of social media and job training can be mediated by compensation and affect employee performance
Pengaruh Penggunaan Media Sosial dan Berkomunikasi Interpersonal Terhadap Kinerja Pegawai dengan Teknologi Informasi sebagai Mediasi pada Sekretariat Daerah Kabupaten Pati Catur Novitasari; Ahmad mardalis
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.v6i3.7420

Abstract

The purpose of this study was to analyze the effect of Social Media Use, Interpersonal Communication on Employee Performance with Information Technology as a mediator at the Pati Regency Regional Secretariat. The population of this study were all employees of the Pati Regency Regional Secretariat office with a sample used in this study totaling 116 respondents adjusted to the results of the calculation according to the number of question indicators. This study is a quantitative study using data sources, namely primary data obtained by filling out questionnaires distributed directly by researchers. The analysis tool used is SmartPLS. The results of this study indicate that 1.) there is a negative and insignificant effect of social media use on employee performance, while there is a positive and significant effect of social media use on information technology 2.) there is a positive and significant effect of interpersonal communication on information technology and employee performance variables 3.) information technology variables are able to mediate the use of social media on employee performance and mediate interpersonal communication on employee performance with positive and significant results.
Dampak Sales Promotion dan Emotions Terhadap Impulse Buying pada Konsumen Shopee: Studi Kasus pada Konsumen Shopee di Surakarta Shabilla Cahya Masitha; Lukman Hakim
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.v6i3.7427

Abstract

This study examines the effect of Sales Promotion on Impulse Buying, with Emotions as a mediator among Shopee consumers in Surakarta. A quantitative descriptive method was used, collecting data through an online questionnaire. The sample was selected using a non-probability sampling technique with specific criteria: residing in Surakarta, at least 17 years old, and having previously shopped on Shopee. Data analysis included validity and reliability tests, classical assumption tests, and hypothesis testing using t-tests, F-tests, and the coefficient of determination (R²). The findings reveal that Sales Promotion has a positive and significant impact on both Emotions and Impulse Buying, with Emotions acting as a mediator. Effective promotional strategies by Shopee enhance consumers’ positive emotions, leading to increased impulsive buying behavior and customer satisfaction. However, this study is limited by its narrow scope and the exclusion of other factors that may influence Impulse Buying. Future research should consider additional variables such as psychological conditions, environmental influences, product categories, as well as demographic and personality factors. Expanding the study area is also recommended to improve result validity and provide a broader understanding of consumer behavior in e-commerce.
Determinan Financial Distress pada Masa Kompensasi Kerugian Fiskal Novita Wardani; Muhammad Abdul Aris
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.v6i3.7442

Abstract

This research aims to analyze the Determinants of Financial Distress during the Fiscal Loss Compensation Period (Empirical Study of Manufacturing Companies Listed on the Indonesian Stock Exchange for the 2020-2023 Period). This research uses secondary data obtained from the company's annual financial reports. The sampling technique used in this research was purposive sampling. A total of 36 companies have met the criteria as observation units. The analytical methods used include descriptive statistics and multiple linear regression. The results of this research indicate that the variables Profitability, Liquidity and Operating Cash Flow have an influence on Financial Distress. Meanwhile, the Leverage variable has no influence on Financial Distress.
Pengaruh Profitabilitas, Likuiditas, Leverage dan Kepemilikan Manajerial Terhadap Nilai Perusahaan Yuna Oktawida; Suyatmin Waskito Adi
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.v6i3.7467

Abstract

Firm value measures the amount of a company's stock market price against its book value as an illustration of investors' perceptions of their confidence in the company for good performance prospects in the future. This study aims to analyze the effect of profitability, liquidity, leverage, and managerial ownership on firm value in manufacture companies on the Indonesia Stock Exchange for the period 2020–2022. The sampling technique used in this study was purposive sampling. This research sample consists of 46 companies that meet the criteria as a unit of analysis. The results provide empirical evidence that profitability has effect firm value, Meanwhile liquidity, leverage, and managerial ownership have no effect on firm value.
Pengaruh Ukuran Perusahaan, Volume Perdagangan Saham, dan Kebijakan Dividen Terhadap Volatilitas Harga Saham Pada Perusahaan Yang Terdaftar Di Jakarta Islamic Index Ikhbal Septyaji Putranto Trijasa; Muhammad Sholahuddin
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.v6i3.7469

Abstract

This study examines the impact of firm size, stock trading volume, and dividend policy on stock price volatility in companies listed on the Jakarta Islamic Index (JII) from 2020 to 2023. Using a quantitative approach, the research analyzes 13 firms that consistently remained in JII and dis-tributed dividends, resulting in 52 observations. Panel data regression processed through E-Views 12 is employed to assess relationships between variables. The findings indicate that firm size has a significant negative effect on stock price volatility, whereas trading volume and dividend policy, measured by the Dividend Payout Ratio (DPR), show no significant influence. However, the study is limited by its small sample size, restricted variables, and exclusive focus on JII stocks. Future research should explore additional variables, extend the observation period, and include broader samples beyond JII-listed companies for more comprehensive results.
Pengaruh Modernisasi Administrasi Perpajakan, Tax Knowledge, Sanksi Perpajakan Dan Kualitas Pelayanan Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi Dynanda Eliza Nadia Loka; Triyono
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.v6i3.7472

Abstract

This study analyzes the effect of tax administration modernization, tax knowledge, tax sanctions, and quality of tax services on individual taxpayer compliance at KP2KP Pacitan. The approach used in this study is a quantitative approach. The population in this study were all individual taxpayers registered at KP2KP Pacitan. The sample was selected using the accidental sampling technique. Data were collected through questionnaires distributed directly or google form and measured using a Likert scale. Data analysis was carried out using multiple linear regression. The results of the study showed that all independent variables, namely tax administration modernization, tax knowledge, tax sanctions, and quality of tax services have a positive and significant effect on individual taxpayer compliance. The limitations of this study are the sampling using the Accidental Sampling technique so that the results of this study cannot be generalized because the samples are not random, and the use of some questionnaires in the form of hard files and some using google forms which can potentially be biased in filling. Further research is recommended to use a more random sample so that the results can be generalized, and can add other variables that may affect individual taxpayer compliance, such as Tax Burden to produce more comprehensive findings.

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