cover
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
Evaluasi Kinerja Keuangan dan Oprasional Usaha di Pondok Pesantren Maulal Akmal, M Izzu; M. Masrukhan
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.v6i5.7244

Abstract

operational sustainability. This study aims to evaluate the financial and operational performance of business enterprises at Imam Syafi'i Islamic Boarding School, Brebes, Central Java. A qualitative research method with a case study approach was employed. Data collection techniques included observations, in-depth interviews, and document analysis of financial and operational records. The findings indicate that the boarding school has managed various Sharia-based businesses, such as agriculture, livestock, and small-scale enterprises. Despite increased revenue from these businesses, challenges remain, including a lack of transparency in financial recording and limited human resources in business management. This study recommends improving Sharia-based financial recording systems, strengthening the capacity of business managers, and diversifying enterprises to enhance the economic sustainability of the boarding school. Keywords: Performance Evaluation, Islamic Boarding School Finance, Sharia Business, Economic Management, Case Study
Pengaruh E-Commerce, Digital Marketing, Pengetahuan Kewirausahaan Terhadap Minat Berwirausaha Generasi Z di Jakarta Nurhayaty, Ety; Farman, Fanji; Wahyono, Dwi
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.v6i5.7260

Abstract

The aim of this research was to determine the influence of e-commerce, digital marketing, entrepreneurial knowledge on generation Z's entrepreneurial interest. This research uses a quantitative approach. The population in this study is generation Z who are currently studying at high school and university levels in Jakarta. The sample used in this research was 93 respondents. Based on the partial results of the research, it is stated that there is a positive and significant influence of e-commerce on interest in entrepreneurship, digital marketing has a positive and significant influence on interest in entrepreneurship, and entrepreneurial knowledge has a positive and significant influence on interest in entrepreneurship. Simultaneous research results show that e-commerce, digital marketing, entrepreneurial knowledge have a positive and significant effect on generation Z's entrepreneurial interest in Jakarta Province. The coefficient of determination value is 0.576 or 57.6%. The results of these calculations mean that e-commerce, digital marketing, entrepreneurial knowledge influence interest in entrepreneurship by 57.6% while the remaining 42.4% is influenced by other factors not examined in this research.
Bagaimana Reaksi Ketidaktepatan Waktu Pelaporan Keuangan yang Dipengaruhi Komponen-Komponennya : Studi Empiris di BEI Periode 2019-2023 Dea Auliya Raafiatus Sholiha; Diyah Probowulan; Moh. Halim
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.v6i5.7275

Abstract

This research aims to analyzes how the effect of component or variable profitability, age companny, accounting firmm reputation, and public ownership on the untimeliness financial reporting for the 2019-2023 period in BEI. This research using purposive sampling method with 200 companny tottal sample of research. The research is quantitative strategies using causal comporative with logistic regression analyzes as analyzes technique. The results of this research prove that profitability have a significant negative effect on untimeliness financial reporting, contrast with age companny, accounting firm reputation, and public ownership has no effect on untimeliness financial reporting.
Pengaruh Pelayanan, Kualitas Produk Dan Loyalitas Terhadap Kepuasan Konsumen Islam di Indomaret Hibrida III Kota Bengkulu Fitra Sanjaya; Yosi Arisandi; Kustin Hartini
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.v6i5.7279

Abstract

This study aims to determine the influence of service, product quality and loyalty on Islamic consumer satisfaction in Indomaret Hibrida III Bengkulu City. This research was carried out at Indomaret Hybrid III, Bengkulu City. This type of research is quantitative research with the approach used is a descriptive approach. The population in this study is consumers of Indomaret Hybrid III Bengkulu City. The technique used in sampling is a non-probability sampling technique with a total of 90 samples. The data collection techniques used in this study are by conducting observations, distributing questionnaires and documentation to find information about Indomaret Hybrid III Consumer Satisfaction in Bengkulu City. The results of the study showed that service quality had a positive and significant effect on customer satisfaction in Indomaret Hibrida III Bengkulu City, namely (14,613 > 2.02809) and sig < a (0.000 < 0.050). So it can be concluded that the Service Quality variable has a positive and significant effect on Customer Satisfaction. The Product Quality variable (X2), shows t count > t table, namely (2,473 > 2.02809) and sig < a (0.018 < 0.050). So it can be concluded that the Product Quality variable has a positive and significant effect on Customer Satisfaction. The Customer Loyalty variable (X3), shows t count t table, namely (2,525 > 2.02809) and sig < a (0.016 < 0.050). So it can be concluded that the Customer Loyalty variable has a negative effect on Customer Satisfaction. From the results of data management, it can be concluded that all independent variables, namely the variables of Service Quality (X1), Product Quality (X2) and Customer Loyalty (X3) simultaneously or together have a significant effect on the dependent variable, namely Customer Satisfaction
Pengaruh Karakteristik Chief Excecutive Officer Terhadap Financial Leverage Aisah, Putri; Purwaningsih, Eny
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.v6i5.7281

Abstract

The food and beverage manufacturing sector is growing rapidly, marked by many business innovations and new products. The decision to use debt is important to balance return and risk expectations. Corporate governance includes business financing decisions, including the role of the CEO in financial leverage. This study examines the effect of CEO characteristics on corporate leverage in food and beverage manufacturing entities listed on the Indonesia Stock Exchange for the 2020-2023 period. Using causal and purposive sampling methods, 116 data were obtained from 29 entities. The results of the study show that age, CEO experience, educational background, CEO gender, and company size simultaneously affect leverage. Partially, CEO age, CEO experience, and company size have a positive effect on leverage, while CEO education and gender do not have a significant effect. The t value and significance level indicate that experience and organizational scale are more decisive in determining strategic debt management decisions. Meanwhile, CEO education and gender, as demographic factors, do not play a major role in the company's financial leverage. Keywords: CEO Gender, CEO Education, Company Size, Financial Leverage, Job Experience
Entepreneur Leadership, Competency, Knowladge Sharing terhadap Employee Performance: Study Pada IKM Pia Warurejo Rina Agustin; Rifdah Abadiyah; Dewi Andriani
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.v6i5.7373

Abstract

The purpose of this study was to describe and analyze the influence of Entepreneur Leadership, Competency, Knowledge Sharing variables on employee performance at IKM Pia Warurejo. In this research conducted using quantitative research methods, data collection is distributed through questionnaire /questionnaires, with samples using Random Sampling, where there are 108 respondents who are employee performance at IKM Pia Warurejo. The data analysis uses discriminant validity testing techniques, discriminant reliability, and hypothesis testing using the R test, F test, Q test. The data processing uses Smart PLS 4.0, the results of this research prove that first, Entrepreneurial Leadership has a significant influence on employee performance variables, second, Competence has a significant influence on employee performance variables, third, Knowledge Sharing has a significant influence on variables on employee performance.
Brand Image dan Personal Branding Owner dalam Industri Hijab: Studi Kasus Keputusan Pembelian Hijab Lafiye Balqis Bintang Paramita; Sri Indriani; Emmalia Adriantantri
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.v6i5.7417

Abstract

This study analyzes the influence of brand image and Sashfir's personal branding on the purchase decisions of Lafiye hijab products. It addresses the growing phenomenon of social media influencers shaping consumer behavior, particularly in the modest fashion industry. Using a quantitative approach, data were collected through purposive sampling from 110 respondents who follow Sashfir on social media and have provided reviews about their purchasing experiences with Lafiye products. Multiple linear regression analysis was employed to examine the partial and simultaneous effects of the independent variables on purchase intention. The results indicate that both brand image and personal branding have a positive and significant impact on purchase decisions, with brand image exerting a stronger influence. These findings highlight the importance of developing personal branding strategies and strengthening brand image for business owners in the fashion industry. The study provides practical insights for digital marketing strategies and recommends future research with more inclusive questionnaire distribution to enhance respondent representation. 
Consumer Satisfaction Using Airlines in Indonesia is Influenced by Several Factors Fakhrudin, Arif; Kifni Yudianto; Djaelani Susanto
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.v6i5.7424

Abstract

This study aims to analyze the effect of service quality through (tangible, reliability, responsiveness, assurance, and empathy) to customer satisfaction. This study uses independent variables, namely tangible, reliability, responsiveness, assurance, and empathy with dependent variable, customer satisfaction. After literature and field reviews and hypothesis formulation, the data in this study were collected through distributing questionnaires to 100 people using the Lion Air airline as a research sample. The sampling technique used was purposive sampling. The data analysis method used is a quantitative analysis of the validity and reliability test, multiple regression analysis, t test and f test and the determinant coefficient. The results of this study indicate that the indicators in this study are valid and reliable. In the tangible hypothesis test, reliability, responsiveness, assurance and empathy have a significant effect on consumer satisfaction partially and simultaneously. The determinant coefficient test results in this study obtained a determinant value of 0.326 which means that the magnitude of the influence of tangible variables (X1), reliability (X2), responsiveness (X3), assurance (X4) and empathy (X5) on customer satisfaction variables (Y) are by 32,6%.
Pengaruh Audit Tenure, Pergantian Manajemen dan Financial Distress Terhadap Auditor Switching pada Perusahaan Properti dan Real Estat Luh Ketut Berliani Sari Sulaksani; Susanto Salim
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.v6i5.7514

Abstract

This study analyzes the effect of audit tenure, management changes, and financial distress on auditor switching in property & real estate companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2023 period. The research employs a descriptive quantitative method using secondary data from audited annual financial statements. Samples were selected using purposive sampling, and data analysis was conducted with SPSS version 25. The findings reveal that audit tenure and management changes do not significantly affect auditor switching. In contrast, financial distress has a significant impact, indicating that financially distressed companies are more likely to change auditors to enhance financial report credibility.
Peran Lembaga Keuangan Syariah dalam Mendukung Kemandirian Ekonomi Masyarakat Desa: Studi Kasus Desa Sila Rato Kecematan Bolo Kabupaten Bima Sahrul; Umar Sagaf; Ibrahim
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.v6i5.7611

Abstract

Rural communities have a desire to live a decent life, so they make efforts to advance the businesses they run to achieve these goals. Where in the process of advancing the business is not always smooth. It is not uncommon for people to need an injection of funds to finance their business. Islamic financial institutions are present in rural communities, especially in Sila Rato Village to help finance business activities run by the community. Therefore, the purpose of this research is to find out the role of Islamic financial institutions in supporting the economic independence of the community, especially in Sila Rato village. The type of research is qualitative research. Then the data collection techniques used are observation, interview and documentation. The research location is Rato Sila Village, Bima Regency, West Nusa Tenggara. Data analysis techniques use data reduction, data presentation and conclusion drawing. Based on the results of the study, Islamic financial institutions have played a significant role in encouraging the economic independence of the Sila Rato Village community by providing financial resources that can be accessed easily and in accordance with sharia. The existence of these institutions not only improves economic welfare, but also strengthens social ties and solidarity among community members through financing based on the principles of mutual cooperation and risk sharing. Thus, Islamic financial institutions have a positive impact on the community.

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