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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 Organizational Citizenship Behavior, Work Life Balance, dan Corporate Social Responsibility Terhadap Kepuasan Kerja pada Karyawan PT Pan Brothers Boyolali Rania Salsabila; M. Farid Wajdi
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.v6i4.7738

Abstract

This study aims to analyze the effect of Organizational Citizenship Behavior (OCB), Work Life Balance (WLB), and Corporate Social Responsibility (CSR) on employee job satisfaction at PT PAN Brothers Boyolali. The research method used is a descriptive quantitative approach with a sample of 63 employees from the warehouse material department. Data were collected through an online questionnaire using a 5-point Likert scale to measure the three independent variables and job satisfaction. Data analysis was performed using SmartPLS with the SEM-PLS method. The results indicate that OCB, WLB, and CSR have a significant positive effect on employee job satisfaction. OCB creates a harmonious work environment, WLB encourages employees to perform their roles more effectively, and CSR has a positive impact on job satisfaction. This study contributes to the development of human resource management strategies to improve job satisfaction through the OCB, WLB, and CSR approaches.
Pengaruh Profitabilitas, Likuiditas, Leverage dan Ukuran Perusahaan Terhadap Nilai Perusahaan Gustiana Putri Novaliza; Nursiam
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.v6i5.7743

Abstract

This study aims to analyze the effect of profitability, liquidity, leverage and company size on company value. The object of this research is food and beverage sector companies listed on the IDX in 2019-2023. This research used a quantitative approach. The sampling method used was purposive sampling and 25 companies were obtained so that there were 104 samples in accordance with the criteria. The data used is secondary data obtained from the company's annual report. The data analysis method used multiple linear regression analysis. The research results show that profitability and liquidity have an effect on company value, while leverage and company size have no effect on company value.
Pengaruh Flexible Working Hours (FWH), Employer Branding dan Media Sosial Terhadap Minat Melamar Kerja Generasi Zoomer Zulfirhan Maulana; Henri Dwi Wahyudi
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.v6i4.7744

Abstract

This study aims to examine the influence of Flexible Working Hours (FWH), Employer Branding (EB), and Social Media (SM) on Job Application Interest (JAI) among Generation Zoomer in Surakarta. Using a quantitative explanatory approach, the research involved 121 respondents selected through non-probability purposive sampling. Data were collected via online questionnaires and analyzed using Structural Equation Modeling (SEM) with SmartPLS software. The results show that FWH has the most significant effect on job application interest, followed by the effects of Employer Branding and Social Media, although their contributions are smaller. The model explains most of the variability in job application interest, indicating that these factors have strong relevance in predicting the interest of Generation Zoomer in applying for jobs. This study provides valuable insights for companies in designing policies that attract potential employees, particularly Generation Zoomer.
Pengaruh Electronic word of mouth (E-WOM) dan Customer dissatisfaction Terhadap Brand switching Melalui Variety seeking Sebagai Variabel Intervening: Studi pada Konsumen Mixue Kota Padang Nindy Armelia Putri; Annur Fitri Hayati
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.v6i5.7790

Abstract

This study aims to analyze the effect of Electronic word of mouth (E-WOM) and Customer dissatisfaction on Brand switching, and test Variety seeking as an intervening variable for Mixue consumers in Padang City. This type of research is causative, the population in this study is the people of Padang City who have switched brands from Mixue to other ice cream & tea brands in Padang City. The number of samples was determined as many as 100 samples using the Cochran formula and purposive sampling technique. The data used is the type of primary data obtained through distributing questionnaires. The analysis method used is SEM analysis using SmartPLS 4.0 software. The results showed that: 1) E-WOM has a significant effect on brand switching, 2) customer dissatisfaction has a significant effect on brand switching, 3) E-WOM has no significant effect on variety seeking, 4) customer dissatisfaction has a significant effect on variety seeking, 5) variety seeking has a significant effect on brand switching, 6) variety seeking cannot mediate the relationship between E-WOM and brand switching, 7) variety seeking mediates the relationship between customer dissatisfaction and brand switching.
Pengaruh Penghindaran Pajak, Profitabilitas Dan Leverage Terhadap Nilai Perusahaan: Transparansi Informasi Sebagai Variabel Pemoderasi Pramessita Berliany; Rina Trisnawati
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.v6i4.7799

Abstract

This study examines the influence of tax avoidance, profitability, and leverage on firm value, with transparency of information as a moderating variable, focusing on food and beverage companies listed on the Indonesia Stock Exchange (IDX) during 2019-2022. The research uses an associative design with a quantitative approach to analyze the relationships between the independent variables (tax avoidance, profitability, and leverage) and firm value. The sample consists of companies from the food and beverage sector selected using purposive sampling, based on specific criteria. Data was obtained from secondary sources in the form of annual reports, and analyzed using multiple linear regression, classical assumption tests, descriptive analysis, and hypothesis testing. The results indicate that tax avoidance and leverage do not have a significant impact on firm value, either directly or moderated by transparency of information, while profitability has a significant positive effect on firm value. Additionally, transparency of information does not moderate the relationship between profitability and leverage and firm value.
Pengaruh Inovasi Produk dan Persepsi Harga terhadap Loyalitas Pelanggan di KKV dengan Kepuasan Pelanggan sebagai Variabel Intervening Lulu Septiana; Edy Purwo Saputro
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.v6i5.7806

Abstract

This study aims to analyze the effect of product innovation and price perception on customer loyalty, with customer satisfaction as an intervening variable at the KKV retail store. The method used is a quantitative approach by distributing questionnaires to 130 respondents who are students of the Muhammadiyah University of Surakarta and the general public who have shopped at KKV. Data were analyzed using the Partial Least Square - Structural Equation Modeling (PLS-SEM) method with the help of SmartPLS software. The results of the study indicate that product innovation and price perception have a positive and significant effect on customer satisfaction. In addition, price perception has a greater influence on customer loyalty than product innovation. Customer satisfaction is also proven to be a mediating variable that strengthens the relationship between product innovation and price perception on customer loyalty. This study provides theoretical and practical contributions in understanding strategies that can increase customer loyalty through innovation and price management.
Pengaruh Dewan Komisaris Independen, Kepemilikan Manajerial, Kualitas Audit, Komite Audit, Dan Leverage Terhadap Integritas Laporan Keuangan Kartika Sandra; Kusumawati, Eny
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.v6i4.7818

Abstract

Financial report integrity is a condition where information in financial reporting is disclosed fairly, transparently and honestly, without any manipulation or distortion that could mislead report users. This research analyzes the influence of an independen board of commissioners, managerial ownership, audit quality, audit committee, and leverage on the integrity of financial reports in companies in the basic materials sector on the Indonesia Stock Exchange for the 2021-2023 period. The sampling technique used in this research was purposive sampling. A total of 117 companies have met the criteria as observation units. The analytical method used is multiple linear regression analysis and has passed the classical assumption test. The research results provide empirical evidence that the independen board of commissioners variable and audit quality have a significant influence on the integrity of financial reports. Meanwhile, managerial ownership, audit committee and leverage have no effect on the integrity of financial reports. With the integrity of financial reports, stakeholders such as investors, creditors and regulators can make economic decisions with more confidence and based on correct information.
Analisis Pengaruh Leverage, Likuiditas, Intensitas Modal, Dan Debt Covenant Terhadap Konservatisme Akuntansi (Studi Kasus Pada Perusahaan Manufaktur Sub-Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Periode 2020-2022) Fajar Abimanyu; Mujiyati
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.v6i4.7819

Abstract

This study aims to examine the influence of leverage, liquidity, capital intensity, and debt covenant on accounting conservatism in manufacturing companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange (IDX) during the 2020–2022 period. A quantitative approach was employed using hypothesis testing methods. The sampling technique used purposive sampling with specific criteria, and the data analyzed were secondary data obtained from annual financial reports. Data analysis was conducted using multiple linear regression, preceded by classical assumption tests. The results indicate that leverage and debt covenant have a significant effect on accounting conservatism, while liquidity and capital intensity have no significant influence. The adjusted R-square value of 0.110 indicates that only 11% of the variation in accounting conservatism is explained by the independent variables in this study.
Pengaruh Struktur Modal, Likuiditas, ESG Score, dan Efisiensi Operasional terhadap Kinerja Keuangan Perusahaan Arva Febryan Noor Rayyani; Kurnia Rina Ariani
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.v6i4.7844

Abstract

The purpose of this study is to conduct an empirical analysis of how capital structure, liquidity, ESG scores, and operational efficiency affect the financial performance of manufacturing firms that are listed on the Indonesia Stock Exchange between 2022 and 2023. Annual and sustainability reports provide supplementary data for the project. Purposive sampling, the approach used for sample selection, yielded a final sample of 36 firms. Using traditional assumption testing in conjunction with multiple linear regression is one method of data analysis. The findings demonstrate that operational efficiency, capital structure, liquidity, and ESG score significantly impair financial performance as determined by Return on Equity (ROE). In order to maintain optimal financial performance, the findings highlight how crucial it is for businesses to properly manage their finance structure, liquidity, and sustainability policies.
Analisis Pemahaman Akad Qordh pada Pinjaman Multiguna di KSPPS Guna Lestari Cabang Troso Siti Kumairoh; Wahidullah; Zahrotun Nafisah
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.v6i5.7845

Abstract

This study aims to analyze the understanding of KSPPS Guna Lestari Jaya members regarding the qordh contract in multipurpose loans and the efforts made by the cooperative to improve this understanding. The qordh contract is an interest-free loan contract which is one of the superior products of sharia cooperatives, but members' understanding of this concept is still limited. Based on the results of the study, it was found that although most members understand that the qordh contract is an interest-free loan, they still do not understand the provisions and mechanisms for its repayment. KSPPS Guna Lestari Jaya has made various educational efforts and utilized social media as information material to improve members' understanding. Although this program is less effective, there are still obstacles related to time and lack of interest from members to understand. This study suggests that cooperatives continue to develop flexible technology-based education methods so that they are more easily accessible to members. Thus, it is hoped that members' understanding of the qordh contract will increase and more transparent and fair transactions will be created.

Page 113 of 178 | Total Record : 1772

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