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Dedi Junaedi
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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
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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 1,772 Documents
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Pengaruh Ulasan pada Minat Berkunjung: Peran Mediasi Persepsi pada Situs Web Indra Nur Wicaksana; Harmanda Berima Putra
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 5 (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.v6i5.7162

Abstract

This study aims to analyze the influence of reviews on visiting interest through perception as a mediating factor in the context of a website. The research involved 170 respondents who intended to visit a tourist destination and had previously viewed at least one review from a tourism website. Structural analysis results indicate that reviews have a positive influence on visiting interest, reviews positively affect perception, perception positively influences visiting interest, and perception successfully mediates the relationship between reviews and visiting interest.
Dinamika Agresivitas Pajak: Pengaruh Leverage, Likuiditas, Intensitas Modal, dan Peran Moderasi Corporate Governance Perception Index (CGPI) Septianingrum Nisa; Pancawati Hardiningsih
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 5 (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.v6i5.7163

Abstract

This research aims to prove (1) the effect of leverage on tax aggressiveness, (2) the effect of liquidity on tax aggressiveness, (3) the effect of capital intensity on tax aggressiveness, (4) corporate governance perception index (CGPI) can moderate the effect of leverage on tax aggressiveness, (5) corporate governance perception (CGPI) can moderate the effect of liquidity tax aggressiveness, (6) corporate governance perception index (CGPI) can moderate the effect of capital intensity on tax aggressiveness. To achieve the research used was quantitive using secondary data obtained from the company’s annual financial reports. The population of this research is all companies registered in the Corporate Governance Perception Index (CGPI) for the 2018-2021 periode, totalis 48 companies. The sampling technique in this research used puosive sampling with a total sample of 31 companies. The data analysis technique used is panel data regression model analysis. The research results show that (1) Leverage has no significant effect on tax aggressiveness, (2) Liquidity has a significant positive effect on tax aggressiveness, (3) Capital intensity has a significant positive effect on tax aggressiveness, (4) Corporate governance perception index (CGPI) cannot moderates the effect of leverage on tax aggressiveness, (5) Corporate governance perception index (CGPI) can moderate the effect of liquidity on tax aggressiveness, (6) Corporate governance perception index (CGPI) can moderate the effect of capital intensity on tax aggressiveness.
Pengaruh Manajemen Komunikasi Politik terhadap Keberhasilan Kampanye Digital Diah Fatma Sjoraida
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 5 (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.v6i5.7172

Abstract

The Regional Head Election in Sumedang Regency carries out campaign or political communication activities by preparing political communication management. The four candidates carried out political communication via social media with several successful teams from the four Sumedang Regional Election candidates. Candidate pair number 2 won with 313,117 votes or around 49.49% of the vote. By gaining votes from social media through Gen Z and millennials, most of whom are social media users. The couple only received 46% of the vote, while the remaining 54% were Generation X voters and the elderly generation. This makes the implementation of political communication management ineffective because political communication via social media does not bring much increase in votes from millennials in Sumedang Regency who are still not politically literate. The aim of this research is to find out and analyze the extent to which the message delivery strategy and political communication ethics of the Sumedang Regent candidate influence the success of digital campaigns on social media. The research method uses quantitative descriptive methods with data collection techniques using observation, questionnaires and literature studies, while data analysis uses data quality tests, classical assumption tests, multiple linear regression tests and hypothesis tests. According to the research results, only the political communication ethics variable (X2) partially influences the success of the digital campaign (Y), while the simultaneous results of the message delivery strategy variable (X1) and the political communication ethics variable (X2) have a very strong influence on the digital campaign success variable (Y).
Loyalitas Pekerja Sosial Yayasan Solidaritas Perempuan untuk Kemanusiaan dan Hak Asasi Manusia (SPEK-HAM) Surakarta Rahayu Purwaningsih; Sudarwati; Istiatin
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 5 (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.v6i5.7180

Abstract

The research is to examine and analyze the influence of welfare assurance, organizational culture, incentives, and rewards on the loyalty of social workers at the Women's Solidarity Foundation for Humanity and Human Rights (SPEK-HAM) Surakarta. A quantitative descriptive approach was employed to collect and analyze data through survey methods and regression analysis techniques. The population and sample in this study comprised all social workers at the Women's Solidarity Foundation for Humanity and Human Rights (SPEK-HAM) Surakarta, totaling 35 people. As the entire population in this study was utilized as a sample, this study employed non-probability sampling with saturation technique. Data collection techniques employed observation, documentation, and questionnaire methods, while the data analysis technique in this study used multiple linear regression analysis. This research confirms that welfare assurance, organizational culture, incentives, and rewards have a significant influence on the loyalty of social workers at SPEK-HAM Foundation Surakarta. The variables under investigation contributed 72.4% to the loyalty of social workers, while the remaining 27.6% was influenced by other variables not examined in this study. Effective management of welfare assurance, organizational culture, incentives, and rewards is imperative to enhance the loyalty of social workers and ensure the sustainability of the organization in achieving its vision and mission. Keywords: Loyalty, Welfare Security, Organizational Culture, Incentives, Rewards
Pengembangan Sistem Pakar Konsultasi Keuangan Pribadi Metode 50-30-20 Menggunakan Forward Chaining Abdullah, Muhammad; Suprianto
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 5 (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.v6i5.7207

Abstract

Effective personal financial planning is becoming increasingly important in the modern era. This study aims to develop a personal financial planning application based on an expert system that can assist individuals in making better financial decisions. The research methodology includes the 50-30-20 financial planning method, the forward chaining method for the inference engine, and the Expert System Development Life Cycle method for system development. System testing is conducted using the black box testing method. The research results show that the developed expert system successfully provides fund allocation recommendations that align with users' risk profiles and financial goals. This system not only accurately calculates the appropriate risk scale but also ensures that fund allocation adheres to sound financial principles. Black box testing also confirms that the system functions well and delivers accurate results. Thus, this expert system can serve as an effective tool for individuals in financial planning and achieving long-term financial goals. It has significant potential to enhance financial literacy in society and encourage prudent saving and investment behaviors. Keywords: Expert System, Forward Chaining, Black Box Testing, 50-30-20 Method, Financial Planning
Pengaruh Penyajian Laporan Keuangan, Aksebilitas Laporan Keuagan dan Pengendalian Internal Terhadap Akuntabilitas Pengelolaan Keuagan Daerah Pemerintah Kabupaten Pulau Morotai Fauzan Ari Yunus; Abdul Hadi; Sirat Hartaty Hadady
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 5 (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.v6i5.7209

Abstract

The Effect of Presentation of Financial Statements, Accountability of Financial Statements and Internal Control on the Accountability of Regional Financial Management of the Morotai Island Regency Government. Head of the supervisory commission Abdul Hadi Sirat and members of the Supervisory Commission Hartaty Hadady. This study aims to analyze the effect of the presentation of financial statements, the accessibility of financial statements and internal control on the accountability of regional financial management. This research is quantitative research. The population in this study were all parts involved in regional financial management in the OPD of Morotai Island Regency.... The sampling technique used popusive sampling. The data collection technique used in this study used a survey method. The data used is primary data in the form of questionnaires distributed to respondents. Based on the results of the study, it shows that partially the presentation of financial reports has no effect on the accountability of regional financial management, the accessibility of financial reports has a significant positive effect on the accountability of regional financial management and internal control has a significant positive effect on the accountability of regional financial management.
Pengaruh Kepemimpinan Terhadap Motivasi Kerja Karyawan Airport Operation Landside & Terminal (AOLT) di PT Angkasa Pura I Bandar Udara Sultan Aji Muhammad Sulaiman Sepinggan Balikpapan Melisa Yolanda Evrillya. S; Yunus Purnama
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 5 (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.v6i5.7210

Abstract

Foreign Object Debris or FOD is a foreign object that has the potential to pose a hazard to Effective leadership plays a pivotal role in motivating employees to perform optimally within an organization. Leaders who are creative and innovative can significantly influence their subordinates to achieve organizational objectives, as well as provide motivation that encourages active participation. Work motivation refers to the internal drive that influences an individual's effort, persistence, and determination in completing tasks. The purpose of this study is to examine the impact of leadership on the work motivation of employees at the Airport Operation Landside & Terminal (AOLT) division of PT Angkasa Pura I Sultan Aji Muhammad Sulaiman Sepinggan Airport in Balikpapan. This research was conducted from August 1 to December 19, 2024, using a quantitative approach. The population of this study consisted of 30 employees from AOLT, selected through non-probability sampling. The data collected were analyzed using SPSS software, applying simple linear regression analysis, T-tests, and coefficient of determination tests. The findings indicate that leadership has a significant effect on employee work motivation. This is supported by a significance value of 0.000, which is less than 0.05, suggesting a positive impact. The magnitude of leadership's influence on work motivation is further demonstrated by a coefficient of determination (R²) value of 58.3%, which reflects the extent to which leadership contributes to enhancing employee work motivation.
Pengaruh Konten Media Sosial Instagram @musclefirstofficial dan Brand Ambassador terhadap Minat Beli Suplemen pada Followers Muscle First, Fitrah Nur Islamiah; Edy Prihantoro
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 5 (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.v6i5.7219

Abstract

This research aims to analyze the influence of Instagram social media content @musclefirstofficial and brand ambassadors on interest in buying supplements among Muscle First followers. Social media, especially Instagram, has become an effective marketing tool in building brand awareness and improving consumer purchasing decisions. This study uses a quantitative approach with an explanatory method, where data is collected through questionnaires to respondents who are followers of the @musclefirstofficial account. The analysis results show that social media content has a significant influence on consumer buying interest, especially through visual elements such as photos, videos and interesting captions. Apart from that, brand ambassadors also play an important role in increasing purchasing interest, with visibility and credibility factors as the main elements that influence purchasing decisions. Simultaneously, social media content and brand ambassadors contributed 65.7% to interest in purchasing Muscle First supplements. These findings indicate that a social media-based marketing strategy combined with selecting the right brand ambassador can increase product attractiveness and encourage consumer purchasing decisions.
Analisis Kualitas Pelayanan dalam Meningkatkan Kepuasan Nasabah Penerima Manfaat Bank Wakaf Mikro (BWM) Mawaridussalam Pradesyah, Riyan; Munawaroh; M. Radian Syah; Asmawarna Sinaga; Safira Khoirunnisa
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 5 (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.v6i5.7237

Abstract

This study aims to analyze the partial and simultaneous influence of the variables Reliability (X1), Tangibles (X2), Responsiveness (X3), and Assurance (X4) on customer satisfaction (Y) beneficiaries of the mawaridussalam micro waqf bank. The respondents used in the study were 100 people, and the research approach used in completing the research was a quantitative approach. The analysis tool used in data processing is SmartPLS, the findings obtained in this study, that there is a partial influence of the Reliability (X1) and Responsiveness (X3) variables on customer satisfaction (Y) of the beneficiaries of the mawaridussalam micro waqf bank. Meanwhile, the variables Tangibles (X2) and Assurance (X4) have no influence on the customer satisfaction variable (Y). Simultaneously, there is a strong influence of the variables Reliability (X1), Tangibles (X2), Responsiveness (X3), and Assurance (X4) on the variables of Customer Satisfaction (Y) of the beneficiaries of the mawaridussalam micro waqf bank.
Determining the Optimal Capital Structure of PT. Krakatau Steel Tbk (Persero) Muhammad Rafif Adiguna; Oktofa Yudha Sudrajad
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 5 (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.v6i5.7241

Abstract

Indonesia's steel industry is expected to keep growing, with the country's steel consumption projected to increase from 17.4 million tons in 2023 to 18.3 million tons in 2024, while production is expected to increase from 15.2 million tons to 15.9 million tons. However, PT Krakatau Steel Tbk, or KRAS, is one of the leading players in this sector, with big challenges ahead that it is facing and thus affecting its performance. One of the critical contributory factors is the increased volumes of steel imports, which heighten competition and have led to a significant decline in revenue. This is because the cheaper steel imports, especially those from countries like China, are contributing to putting pressure on prices and further complicating the market status quo for KRAS. This research study seeks to analyze and determine the optimal capital structure for KRAS with a focus on enhancing its financial stability and overall value. In this research author analyse and explore for the solution with external analysis using PESTLE Analysis. Based on secondary data from annual reports and relevant academic literature, the study evaluates the financial performance of KRAS from 2021 to 2023. The results showed a significant revenue decline of 35.68% from 2022 to 2023, mainly influenced by increased import competition and unstable global steel prices. Beyond this, high leverage remains a concern for KRAS, which has liabilities, even though it declined from $3.16 billion in 2021, having reached $2.35 billion as of 2023.

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