cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
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
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
 117   118   119   120   121 
Pengaruh Kondisi Keuangan dan Makroekonomi Terhadap Kemungkinan Financial Distress Rizki Indah Lestari; Triyono
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.v6i5.7934

Abstract

This study aims to determine the effect of projected financial and macroeconomic ratios with liquidity, solvency, profitability, activity, economic growth, and interest rate ratios on the possibility of financial distress in manufacturing companies in the property and real estate sub-sector listed on the Indonesia Stock Exchange (IDX) for the period 2020-2023. This type of research is quantitative using secondary data obtained from the financial statements of property and real estate sector companies for 2020-2023 obtained from the website www.idx.co.id. The sampling method used purposive sampling with a selected sample size of 267 from 70 companies from 2020-2023. This study uses logistic regression analysis to test whether the probability of the dependent variable can be predicted by the independent variable. The results of this study indicate that the liquidity, profitability, and activity ratios have a significant negative effect on the possibility of financial distress. Meanwhile, the solvency ratio and interest rate do not have a significant effect on the possibility of financial distress with a positive direction. The economic growth variable also shows results that do not have a significant negative effect on the possibility of financial distress.
Faktor yang Mempengaruhi Ekspor Minyak Kelapa Sawit Indonesia: Penerapan Model SEM-PLS Dian Nur Kholis; Deky Aji Suseno
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 6 (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.v6i6.7956

Abstract

Palm oil is one of Indonesia's leading export commodities (GPKI, 2023). The superiority of palm oil commodities is the basis of the research, supported by the Heckser-Ohlin theory of comparative advantage of commodities. This study aims to structurally analyze the influence of world average GDP, exchange rates, production and inflation on Indonesian palm oil exports. Data testing uses the SEM-PLS (Structural Equation Modeling - Partial Least Square) method using WarpPLS 8.0. The data in this study uses secondary data obtained from world average GDP data, exchange rates, production and inflation sourced from the Central Statistics Agency (BPS), Bank Indonesia, and the Worldbank in the form of monthly data for 2018-2023. The results of the study show that world average GDP, production and inflation have a positive effect while the exchange rate has a negative effect on Indonesian palm oil exports. Furthermore, world average GDP and exchange rates have a positive effect while production has a negative effect on Indonesian inflation.
Implementasi Pengungkapan Environmental, Social dan Governance Terhadap Kinerja Keuangan: Studi Empiris pada Perusahaan Sektor Keuangan yang Terdaftar di BEI Periode: 2021 -2023 Atria Dea Permata; Erma Setiawati
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.v6i5.7957

Abstract

the purpose of this study was to axamine the influence of environmental, social, and governance disclosure on the company performance. This study uses quantitative research methods with purposive sampling method as a sampling technique. The sample of this study is finance sector company listed on the Indonesia Tock Exchange in 2021-2023 and obtained 26 firms as samples that match the criteria. This study uses secondary data obtained from the company’s annual report and sustainibillity report using the documentation method. Hypothesis testing was carried out using multiple linear regression analysis methods. The result of this study indicate that environmental and governance have an influence on company performance. Meanwhile, the social have no influence on company performance.
Pengaruh Free Cash Flow, Net Profit Margin, dan Kepemilikan Asing Terhadap Pertumbuhan Laba: Studi Empiris pada Perusahaan Manufaktur Sub Sektor Farmasi dan Kimia yang Terdaftar di BEI Tahun 2019-2023 Vanessa Auraestu Noviandari; Tri Cahyono, Yuli
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.v6i5.8021

Abstract

This study aims to examine the effect of Free Cash Flow (FCF), Net Profit Margin (NPM), and Foreign Ownership on profit growth in pharmaceutical and chemical sub-sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. A quantitative approach with a positivist paradigm was employed, using secondary data derived from annual reports of companies that met purposive sampling criteria, including consistent IDX listing, financial reports in rupiah, consecutive positive profits, and availability of data related to the research variables. Data analysis methods included descriptive statistics, classical assumption tests (normality, multicollinearity, heteroscedasticity, and autocorrelation), and multiple linear regression analysis. The results indicate that FCF and Foreign Ownership have no significant effect on profit growth, while NPM has a significant positive effect. These findings suggest that profitability is a key factor influencing the profit growth dynamics of companies within the pharmaceutical and chemical manufacturing sub-sector.
Pengaruh Profitabilitas, Solvabilitas Dan Auditor Switching Terhadap Audit Delay Dengan Umur Perusahaan Sebagai Variabel Moderasi Ainayya Silmi Kaffah Marianto; Fatchan Achyani
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.v6i5.8067

Abstract

This study aims to analyze the effect of profitability, solvency, and auditor switching on audit delay with firm age as a moderating variable. A quantitative approach was employed using secondary data derived from audited financial reports of property and real estate companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2023 period. A purposive sampling method was used, resulting in a sample of 76 companies. The data were analyzed using Moderated Regression Analysis (MRA), preceded by descriptive statistics and classical assumption tests. The findings reveal that profitability has a significant effect on audit delay, indicating that firms with higher profitability tend to complete their audits more promptly. In contrast, solvency and auditor switching do not significantly affect audit delay. Furthermore, firm age does not moderate the relationship between profitability, solvency, or auditor switching and audit delay.
Peran Teknologi Digital dalam Meningkatkan Akses Pasar Bagi Pelaku UMKM di Kota Bima Runi Asriani; Muhammad Rasyad Al Fajar; Muhammad Zia Ulhaq
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 6 (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.v6i6.8082

Abstract

Economic actors in Bima City, especially MSMEs, have great potential to optimize digital technology to expand market access. However, the level of technology adoption among them is still relatively low, as most still rely on traditional marketing methods such as direct sales and local markets. So the research aims to determine the role of digital technology in increasing market access for MSME actors in Bima City. This research is located in Bima City, West Nusa Tenggara. The data collection techniques used are observation, interview and documentation. Then the Data Analysis Technique is Data Reduction, Data Presentation and Conclusion Drawing or Verification. Then Test Data Credibility namely Member Check, Cross Check, Triangulation and Reference Material. Based on the results of his research, it shows that digital technology now acts as a major driver in changing the way MSMEs operate in Bima City. Through the utilization of the internet, e-commerce platforms, social media, and digital payment systems, MSME players can expand market coverage without regional restrictions. This digitalization not only improves business efficiency, but also strengthens brand image and expands consumer networks, making technology an essential part of business development strategie.
Analisis Pengaruh GDP Per Kapita, Financial Development, Energy Use, dan Populasi Usia Produktif Terhadap Emisi CO2 di Indonesia Sherin Alifah; Amin Pujiati
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 6 (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.v6i6.8153

Abstract

Carbon dioxide (CO₂) emissions are a form of negative externality from economic activity and development, with serious implications for climate stability. Indonesia ranks 9th as the country with the highest carbon dioxide (CO₂) emissions according to the International Energy Agency (IEA) in 2021. Indonesia's total CO₂ emissions in that year will be around 619 Mt CO₂e. The increase in CO₂ emissions in Indonesia is inevitable, as it is influenced by various structural and economic factors. This study aims to identify factors that influence the increase in CO₂ emissions and analyze the long-term influence of the variables GDP per capita, Financial Development Index, Energy Use, and Productive Age Population (15-64 years) on CO₂ emissions in Indonesia. The analysis method used is Fully Modified Ordinary Least Squares (FMOLS). The results showed that all independent variables have a positive and significant effect on CO₂ emissions in the long run. This means that every 1% increase in the independent variables can increase total CO2 emissions in Indonesia. GDP per capita variable can increase by 0.04% CO2 emissions, Energy use contributes 0.68% to CO2 emissions. Productive age population (15-64 years) can affect 0.12%. Meanwhile, Financial Development in scale can have an effect of 0.30% on CO2 emissions. . This finding indicates that CO2 emission reduction policies need to focus on energy use efficiency and sustainable economic growth.
Analisis Faktor-faktor yang Mempengaruhi Permintaan Emas di Indonesia 2020-2024 Farida Nur Azizah; Nurjannah Rahayu Kistanti
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 6 (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.v6i6.8170

Abstract

This study aims to analyze the factors that influence the demand for gold. Gold is considered a safe investment amid economic instability and inflation, which is relevant to the research findings that show that investors choose gold during high inflation. This study aims to develop a model that can predict the demand for gold by considering monetary policy, with international conditions and to develop guidelines for investors who want to balance their portfolios with gold in the face of market risks caused by oil price fluctuations, changes in stock market indices, and monetary policy. The analysis used is linear regression analysis with the Eviews program. The results of this study showed that there is a significant influence of GDP per capita, gold prices, and BI Rate on the demand for gold. These three variables have a positive influence, which means that the higher the GDP per capita, gold prices, and BI Rate, the higher the demand for gold, and vice versa, the lower the GDP, the lower the demand for gold. The results of this study also showed that there was no influence of silver prices and exchange rates on the demand for gold.
Analisis Pengaruh Sistem Pengendalian Internal, Ketaatan Aturan Akuntansi, dan Kompetensi Sumber Daya Manusia Terhadap Penurunan Accounting Fraud Pada Unit Pengelola Kegiatan (UPK) di Kabupaten Sragen Ardika Yuda Pamungkas; Heppy Purbasari
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.v6i5.8198

Abstract

Accounting fraud is a form of deviation from standard operating practices in an agency related to financial reporting. Internal control systems, compliance with accounting rules, and human resource competencies play a role in reducing accounting fraud. This study aims to analyze the effect of internal control systems, compliance with accounting rules, and human resource competencies on reducing accounting fraud in Activity Management Units (UPK) in Sragen Regency. The population in this study were UPK administrators in Sragen Regency. The sample determination used purposive sampling. The respondents of the study were 48 UPK administrators consisting of the chairman, secretary, Verification Team (TV), Supervisory Board (BP) and treasurer in UPK in each sub-district in Sragen Regency. The data obtained were then processed using multiple regression analysis. The results of this study include: first, the internal control system variable does not have a significant effect on the variable of reducing accounting fraud in UPK in Sragen Regency. Second, the variable of compliance with accounting rules does not have a significant effect on reducing accounting fraud in UPK in Sragen Regency. Third, the variable of human resource competency has a significant effect on reducing accounting fraud in UPK in Sragen Regency. This study can be utilized by the Central Government and Regional Governments to formulate policies related to reducing accounting fraud in UPK throughout Indonesia or specifically in UPK in Sragen Regency.
Pemetaan Potensi Ekonomi di Pulau Jawa Berdasarkan Pendekatan LQ, DLQ, dan Analisis Input-Output Khoirotun Ni’mah; Nurjannah Rahayu Kistanti
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 6 (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.v6i6.8203

Abstract

Java contributes 57.04% of the national GDP, making it the primary engine of Indonesia’s economic growth. However, the six provinces receive this contribution unevenly, with pronounced disparities between northern and southern Java. Through Presidential Regulation No. 72 of 2023, the government has designated Main Activity Centers (PKU) and Supporting Activity Centers (PKP) on the island to promote more balanced economic development. However, the economic roles assigned to each PKU remain broad, and no recent study has mapped Java’s leading sectors to inform more targeted, potential-driven planning. Therefore, this research applies Location Quotient (LQ), Dynamic Location Quotient (DLQ), and Input-Output Table Analysis—Backward Linkage (IBL) and Forward Linkage (IFL)—to identify each province’s core sectors and their linkages. The results show that according to LQ and DLQ, Java’s leading sectors are wholesale and retail trade, construction, manufacturing, and education services; meanwhile, IBL and IFL analyses reveal that electricity and gas procurement, along with wholesale and retail trade, dominate in almost all provinces. These findings are expected to provide an initial framework for economic development planning aligned with each province’s economic structure, ensuring policies are optimally implemented.

Page 119 of 178 | Total Record : 1772

 117   118   119   120   121 

Filter by Year

2023 2026


Reset
Filter By Issues
All Issue Vol. 7 No. 4 (2026): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 3 (2026): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 2 (2026): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 1 (2026): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 12 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 11 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 10 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 9 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 8 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 7 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 6 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 5 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 4 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 3 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 2 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 1 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 12 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 11 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 10 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 9 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 8 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 7 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 6 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 5 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 4 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 3 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 2 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 1 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 4 No. 6 (2023): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam More Issue