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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 Good Corporate Governance (GCG), Corporate Social Responsibility (CSR), Profitabilitas, dan Sales Growth Terhadap Tax avoidance: Studi pada Perusahaan Manufaktur Sub Sektor Food and Beverage yang Terdaftar di Bursa Efek Indonesia Tahun 2021-2023 Sylvia Nur Fatimah; 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.v6i4.7852

Abstract

Tax avoidance is an effort mde by taxpayers to reduce the tax burden in a way that does not violate tax laws and regulations. This study aims to analyze the influence of Good Corporate Governance (GCG), Corporate Social Responsibility (CSR), profitability, and sales growth on tax avoidance in manufacturing companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange during the 2021-2023 period. By using a quantitative approach and purposive sampling methods. The variables studied include tax avoidance measurement using Cash Effective Tax Rate (CETR), GCG with institutional ownership, audit committee, and independent board of commissioners, CSR measurement, and profitability measured by Return on Assets (ROA), and sales growth. The analysis was carried out through multiple linear regression and hypothesis testing. The results of the study show that the variables of the Board of Independent Commissioners, Profitability, and Sales Growth have an effect on Tax avoidance. Meanwhile, the variables of Institutional Ownership, Audit Committee, CSR have no effect on Tax avoidance.
Pengaruh Opportunities, Kepemilikan Manajerial, Investment Opportunity Set, Risiko Litigasi, dan Intensitas Modal Terhadap Konservatisme Akuntansi Nida Hanifah; Kusumawati, 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.v6i5.7857

Abstract

Accounting conservatism is a concept and prudential principle that recognizes costs and losses early, slows down revenue and profit recognition, lowers asset valuations and raises liability assessments. This study aims to analyze the effect of opportunities, managerial ownership, investment opportunity set, litigation risk, and capital intensity on accounting conservatism in non-financial companies on the Indonesia Stock Exchange for the period 2021-2023. The sampling technique used in this study was purposive sampling. A total of 438 companies have met the criteria as observation units. The analysis method used is multiple linear regression analysis. The results provide empirical evidence that opportunities and litigation risk affect accounting conservatism. Meanwhile managerial ownership, investment opportunity set, and capital intensity have no effect on accounting conservatism.
Analisis Proses Shipping Modern Retail pada Salah Satu Perusahaan Distributor di Gresik Menggunakan Root Cause Analysis Alfina Nur Cahyani; Abi Hanif Dzulquarnain
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.v6i5.7868

Abstract

This study aims to analyze the delivery process in Modern Retail in tributary companies in Gresik using the Root Cause Analysis (RCA) method to identify the factors causing delays and propose improvement steps. The methods used include in-depth interviews and direct observation of the delivery process, as well as analysis of the 5 Why and Fishbone Diagram to explore the cause of the problem. The results of the study showed that delivery delays were caused by a lack of driver discipline, sudden permits, suboptimal fleet conditions, as well as external factors such as weather and traffic. This study was limited to the analysis of internal and external factors that influenced delivery in the last six-month period. Implications of the study include recommendations for improving driver discipline through training, the implementation of better fleet maintenance, and the use of technology to monitor traffic and weather conditions. With these measures, it is hoped that the distributor company can improve delivery efficiency, reduce delays, and increase customer satisfaction. This research also contributes to other companies facing similar challenges.
Pengaruh Komisaris Independen, Komite Audit, dan Intellectual Capital Terhadap Kinerja Keuangan Perusahaan: Studi Empiris pada Perusahaan Sektor Consumer Non-Cyclycal yang Terdaftar di Bursa Efek Indonesia Periode 2021-2023 Hanif Bima Hanggara; Fauzan
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.v6i5.7893

Abstract

This study aims to examine the effect of independent commissioners, audit committees, and intellectual capital on financial performance in consumer non-cyclical sector companies listed on the Indonesia Stock Exchange for the 2021–2023 period. This research uses a descriptive quantitative method with secondary data obtained from annual and financial reports. The sample consisted of 165 data points selected using a purposive sampling method. Data analysis was conducted using multiple linear regression with SPSS 25 software. The results show that independent commissioners do not have a significant effect on financial performance. Meanwhile, audit committees and intellectual capital have a negative and significant effect on financial performance. These findings imply that strengthening the role of the audit committee and optimizing intellectual capital management are crucial for enhancing corporate financial performance.
Pengaruh Literasi Keuangan, Inklusi Keuangan, Gaya Hidup, Pengendalian Diri, dan Perilaku Konsumtif Terhadap Perilaku Pengelolaan Keuangan Pada Penggemar K-Pop Siti Asiyah; Setiawati, Erma
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.v6i5.7899

Abstract

This study aims to analyze the influence of financial literacy, financial inclusion, lifestyle, and self-control on financial management behavior, with a particular focus on K-pop fans in Java Island. The research employs a quantitative approach using primary data collected through questionnaires. The population of this study consists of K-pop fans, and a total of 217 respondents were obtained as samples through Google Forms distributed via social media platforms. The data were analyzed using SPSS 25 with several analytical methods including data quality tests, classical assumption tests, and multiple linear regression analysis. The results indicate that financial literacy and self-control have a significant influence on the financial management behavior of K-pop fans. Meanwhile, financial inclusion, lifestyle, and consumptive behavior do not show a significant effect on financial management behavior.
Kepemilikan Saham Asing, Manajerial, Institusional, Ukuran Perusahaan, dan Kinerja Lingkungan Terhadap Pengungkapan Laporan Berkelanjutan Muhammad Faisal Arbain; Kusumawati, 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.v6i5.7903

Abstract

In the era of globalization and rapid information development, corporate social responsibility (CSR) has become a very important issue. One way for companies to demonstrate their commitment to sustainability is by disclosing sustainability reports. This study analyzes the effect of foreign share ownership, managerial, institutional, company size and environmental performance on SDGs disclosure in non-financial companies listed on the Indonesia Stock Exchange for the period 2021-2023. The sampling technique used in this study was purposive sampling. A total of 111 companies have met the criteria as observation units. The analysis method used is multiple linear regression analysis and has passed the classical assumption test. The results provide empirical evidence that only managerial share ownership variabels have a significant influence on SDGs disclosure. Meanwhile, foreign share ownership, institutional, company size, and environmental performance have no effect on SDGs disclosure. These findings provide important empirical and practical contributions for stakeholders, especially companies and policy makers, related to the factors that have contributions to the disclosure of SDGs (Sustainable Development Goals) in non-financial companies listed on the Indonesia Stock Exchange (IDX).
Pengaruh Pendapatan Sewa Modal, Jumlah Nasabah dan Kredit yang Diberikan terhadap Perolehan Laba Bersih PT Pegadaian Persero Indonesia Periode 2008-2022 Mauludi, Ali; Difani A’isyah Fitri
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.v6i5.3175

Abstract

This research aims to provide empirical evidence by examining the influence of rental income, the number of customers, and loans granted on the profitability of PT Pegadaian Indonesia. sing an associative, quantitative approach, the study analyzes 15 annual financial reports from 2008 to 2022, and samples were drawn using a saturated sampling technique. Sourced from PT Pegadaian's official website at https://www.pegadaian.co.id/. The data analysis technique employed is multiple linear regression. The research findings indicate the following: 1. Rental income has a significant positive effect on the net profit of PT Pegadaian Persero Indonesia, as evidenced by a t-statistic probability value of 0.015 < 0.05, thus accepting the researcher's hypothesis H1. 2. The number of customers does not have a significant effect on the net profit of PT Pegadaian Persero Indonesia, as indicated by a t-statistic probability value of 0.305 > 0.05, leading to the rejection of the researcher's hypothesis H2. 3. Loans granted show a significant positive effect on the net profit of PT Pegadaian Persero Indonesia, with a t-statistic probability value of 0.040 < 0.05, thereby accepting the researcher's hypothesis H3. 4. Rental income, the number of customers, and loans granted simultaneously have a significant positive effect on the net profit of PT Pegadaian Persero Indonesia, as indicated by an F-statistic value of 30.26915 with a Prob(F-Statistic) value of 0.000013 < 0.05, thus accepting the researcher's hypothesis H4. In conclusion, rental income and loans granted can partially influence net profit, while the number of customers does not. However, when considered together, all three variables significantly impact net profit.
Pengaruh Leverage, Profitabilitas dan Good Corporate Governance Terhadap Tax Avoidance: Studi Empiris pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Fadhilah Nurul Hanifah; Maya Aresteria
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.v6i5.4094

Abstract

The Indonesian government requires large revenues to finance development, with taxes as the main source. Although tax revenues are increasing, there are still challenges in maximizing revenues from the mining sector. Factors such as leverage, profitability, and corporate governance can affect tax avoidance practices. This study aims to examine whether leverage, profitability and good corporate governance affect tax avoidance in these companies. The population used in this study were mining companies in the energy sector listed on the Indonesia Stock Exchange (IDX). The sample was selected through purposive sampling technique, namely selective sampling based on certain objectives or characteristics of the population with a consideration. The data used in this study were obtained through the documentation method. This research is a type of descriptive quantitative research. Data analysis is in the form of multiple linear regression. In this study, variable processing was carried out using the Statistical Product and Service Solution (SPSS) software program. The results of the study indicate that leverage has a significant effect on tax avoidance. Profitability has no significant effect on tax avoidance. The independent board of commissioners has no effect on tax avoidance. Institutional ownership has no effect on tax avoidance. The audit committee has a significant effect on tax avoidance.
Strategi Kualitas Pelayanan dalam Membentuk Keputusan Nasabah Menggunakan Produk Tabungan Wadiah di BSI KCP Probolinggo Kraksaan Ahmad Febriyanto; Aulia Izzatul Manghfiroh
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.v6i5.5114

Abstract

This study aims to understand the service strategy of Bank Syariah Indonesia (BSI) KCP Probolinggo Kraksaan in increasing customer satisfaction and decisions, especially on Easy Wadiah savings products. The approach used is qualitative phenomenology with interview, observation, and documentation methods to identify the main themes in the bank's service strategy. Data triangulation is applied to ensure the validity of the findings. The results of the study indicate that optimal service contributes significantly to increasing the number of customers. Ease of transaction process and responsiveness to customer needs build trust that drives customer decisions to choose sharia banking products. In addition, the Easy Wadiah savings marketing strategy applies the 4P and 7P marketing mix in various BSI branches. Product and price elements are the main attractions for customers. Digital-based marketing strategies through social media such as WhatsApp Business, Instagram, and the BSI Mobile Banking application have proven effective in increasing customer satisfaction. With competitive services, BSI KCP Probolinggo Kraksaan is able to compete with conventional banks and attract more customers. In conclusion, BSI's success in increasing the number of customers is highly dependent on optimal service strategies and innovative digital marketing.
Analisis Pengaruh Fasilitas E-Banking, Kualitas Layanan dan Media Sosial Pada Kepuasan Nasabah Serta Loyalitas Nasabah: Studi Kasus Pembukaan Rekening Britama Secara Online di Jabodetabek Muhamad Akbar Ginanjar; Lamhot Henry Pasaribu
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 1 (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.v6i1.6242

Abstract

The development of digital technology has impacted the banking sector, particularly in providing services that increasingly facilitate customers. One example is the BRImo mobile banking app developed by BRI, which integrates mobile banking, internet banking, and electronic money services. This app offers various features, including online account opening, making it easier for customers to conduct banking transactions anytime and anywhere. BRImo has recorded the highest number of users in Indonesia, surpassing other banking apps like BCA and Mandiri. Online account opening through BRImo has proven successful, especially during the COVID-19 pandemic, with the addition of 1.1 million new accounts. This research also discusses a comparison of the online account opening features between BRImo and other banking apps, as well as the role of social media in enhancing customer loyalty. Social media serves as an effective promotional tool and is an important factor in building a positive image and influencing customer satisfaction. Based on previous studies, the quality of e-banking services and social media promotion has been shown to affect customer loyalty. The aim of this study is to analyze the impact of e-banking services, service quality, and social media on customer satisfaction and loyalty at BRI. The findings of this study are expected to provide insights for the development of digital services and marketing strategies for BRI.

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