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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 Kebijakan Insentif Pajak Penghasilan Bagi UMKM dan Digitalisasi Pajak Terhadap Kepatuhan Wajib Pajak Ria Dwi Apriliana; Juli Ratnawati
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 7 (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.v6i7.7692

Abstract

Tax plays an important role as a source of state revenue. Therefore, the government sets the obligation to pay taxes for the community as part of its responsibility. Significant technological developments and global economic uncertainty have made digitalization and tax incentives the main factors in MSME taxpayer compliance. Tax digitalization aims to increase transparency, while tax incentives are carried out to reduce the tax burden on MSMEs in order to increase taxpayer compliance. This study aims to determine the effect of tax incentives and digitalization on MSME taxpayer compliance. The methodology used is multiple linear regression analysis using 100 MSME samples in Semarang. The results of the study show that tax incentives have an effect on MSME taxpayer compliance, based on the results of the t or partial test, which shows a significant value (X1) or the tax incentive variable obtained a result of 0.029 < 0.05, and the t-count is greater than the t-table (2.217 > 1.6607). Furthermore, tax digitalization has an influence on taxpayer compliance of MSMEs, by showing the results of the T-test or partial where the significant value of the tax digitalization variable (X2) is 0.00 < 0.05 and the t-count value obtained the result (6.161 > 1.6607).
Indonesian MSMES Resilience During Covid-19 Pandemics Prima Naomi; Christharyanto, Handrix; Mayasari, Iin; Risza, Handi
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 7 (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.v6i7.7782

Abstract

Throughout the crisis in 1997-1998 and 2008-2009, the role of the MSME sector was to safeguard the national economy from turmoil, but this was not the case with the COVID-19 pandemic crisis. MSMEs have become a sector that has been heavily impacted. Therefore, the discussion on the resilience of MSMEs during disruption is important to bring valuable lessons and recommendations for the stakeholders to help MSMEs revert from the recession. This study aims to document studies that have been carried out by academics and the media on MSMEs resilience during pandemic. Some studies highlight its characteristics, others highlight the developmental perspective. Some research focuses on workers and their lead and on business processes and models. Some researchers aim at how MSMEs anticipate, foresee, and respond to disruption; while others pinpoint the intervention to increase MSMEs resilience. At the end, theoretical framework related to MSMEs resilience is drawn to conclude the findings. The resilience does not merely come from the individual and organization level. Supportive ecosystem is imperative to preserve the resilience.
Analisis Pengelolaan Dana Zakat Terhadap Pemberdayaan Masyarakat Pada BAZNAS Kota Bogor Dede Sulaeman; Amie Amelia; Yayat Sujatna; Saiful Anwar
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 7 (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.v6i7.7792

Abstract

Zakat is an important instrument in wealth redistribution and community empowerment in the context of Islamic economics. In this context, research on the management of zakat funds by the National Zakat Agency (BAZNAS) of Bogor City is very relevant. This study aims to analyze the effectiveness of zakat fund management and its impact on community empowerment. The research methods used are qualitative and quantitative approaches, involving data collection through interviews, surveys, and documentation studies. The results of the study indicate that BAZNAS Bogor City has succeeded in managing zakat funds well. The significant allocation of funds for empowerment programs, such as skills training and business capital assistance, is one indicator of this success. For example, the sewing training program held by BAZNAS has helped many women in Bogor to acquire new skills, so that they can be financially independent and contribute to the family economy. However, the challenges faced by BAZNAS cannot be ignored. The lack of public awareness of the importance of zakat and transparency in fund management are issues that need to be addressed. Many residents still do not understand the benefits of zakat, so their participation in these programs is low. In addition, transparency in the use of zakat funds is also in the spotlight, because the community has the right to know how the funds they donate are used for the common good. To overcome these challenges, this study recommends increasing socialization of zakat, both through public campaigns and collaboration with various parties, including educational institutions and community organizations. By increasing public awareness and ensuring transparency in management, it is hoped that the positive impact of zakat management can be maximized.
Pengaruh Social Proof, Kemudahan, dan Trust terhadap Minat Beli Gen Z di TikTok Shop Muhammad Sauqi Abdillah; Achmad Syamsul Huda
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 7 (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.v6i7.7821

Abstract

The study discusses the phenomenon of increasing use of the TikTok application in 2025 and will continue to increase over time and the largest TikTok users in Indonesia among the soaring generation z, this study discusses several factors such as social proof, ease of use and customer trust which are the objects of this study and focus on generation z in the Jabodetabek area. The population and sample are Generation Z in the Jabodetabek area who have shopped at TikTok Shop. And the total respondents obtained were 100 people. The sampling technique used in this study was the non-probability sampling technique using the purposive sampling technique. The data analysis technique used was the Partian Least Square Structural Equation Modeling (PLS-SEM) technique using SmartPLS 4.0 software. The findings in this study are that social proof and ease of use have an effect on the buying interest of generation z in the TikTok shop but are not significant, this finding affects several factors, it could be from the lack of samples used and there are other stronger factors, while customer trust has a positive and significant effect on the buying interest of generation z in the TikTok shop. This study examines how social proof, ease of use and customer trust influence the online buying interest of Generation Z in the Jabodetabek area on the Tiktok Shop platform. From the results of the analysis and findings conducted by the author, the customer trust variable has a positive and significant effect. Social proof and ease of use do not have a significant effect on the online buying interest of Generation Z in the Jabodetabek area on the Tiktok Shop platform.
Dampak Burnout dan Workload Terhadap Kinerja Karyawan: Studi Kasus Pabrik Tahu Kadungora Kabupaten Garut Siti Aisyah Nursyifa Arasyid; Fitrin Rawati Suganda; Husni Muharam
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 7 (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.v6i7.7824

Abstract

Employee performance is a crucial factor in determining the productivity and operational success of a company, including in the home industry sector such as the Kadungora Tofu Factory in Garut Regency. However, high physical work pressure and tight production targets can trigger burnout and excessive workload, which ultimately has an impact on decreased performance. This study aims to analyze the effect of burnout and workload on employee performance, both partially and simultaneously. This study uses a quantitative approach with a survey method by distributing questionnaires to 54 respondents from nine tofu factories in Kampung Bojong Bunggur, Kadungora. The analysis assistance technique used is multiple linear regression with SPSS version 20 software. The results of the study showed that burnout and workload simultaneously had a significant effect on employee performance with a contribution of 76.1%. Partially, both variables also showed a positive and significant effect, with workload being the dominant factor in influencing performance. These findings indicate the importance of saving workload and preventing work fatigue in increasing employee work effectiveness in the manual production sector.
Bagaimana Perusahaan Melakukan Penghindaran Pajak di Indonesia? Farrel Ewaldo Rafa; Juli Ratnawati
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 7 (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.v6i7.7840

Abstract

This study aims to analyze the effect of Tax Amnesty, profitability, leverage, and firm size on tax avoidance in energy sector companies listed on the Indonesia Stock Exchange (IDX) in 2020-2023. Tax avoidance practices are a serious concern because they can reduce potential state revenue. This research uses agency theory as a theoretical basis to explain the conflict of interest between management and shareholders regarding profit reporting and tax payments. The results of this study are expected to contribute to academic literature, practitioners, and regulators in an effort to improve the effectiveness of the taxation system in Indonesia.
Analisa Pengaruh Event Tanggal Kembar, Promo dan Kepuasan Konsumen Terhadap Keputusan Pembelian Konsumen: Studi Kasus Generasi Z Pengguna Shopee di Jabodetabek Yoga Abdiya Brata Rawa; Achmad Syamsul Huda
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 7 (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.v6i7.7850

Abstract

This study aims to analyze the influence of twin date events, promos, and customer satisfaction on the purchasing decisions of Generation Z consumers using the Shopee e-commerce platform in the Greater Jakarta area. The phenomenon of twin date events, such as 11.11 and 12.12, which are accompanied by various promotions such as discounts, free shipping, and cashback, has become a significant marketing strategy in attracting consumer interest. This research uses a quantitative approach with a survey method through distributing questionnaires to 100 Generation Z respondents who actively shop at Shopee. Data analysis was conducted using the Partial Least Square (PLS) method through SmartPLS 4 software. The results showed that promos have a positive and significant influence on purchasing decisions, while twin date events and customer satisfaction did not show a statistically significant effect. This finding indicates that although events and satisfaction have an important role in shaping the shopping experience, the promo factor is the main driver in the purchasing decisions of Generation Z consumers. The implications of this study are expected to help e-commerce companies, especially Shopee, in designing more effective promotional strategies to attract and retain young customers in the digital era.
Faktor-faktor yang Memengaruhi Nilai Perusahaan Dinda Alifiah Anggreani
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 7 (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.v6i7.7851

Abstract

This study aims to identify factors that influence firm value. The sample in this study includes mining companies listed on the Indonesia Stock Exchange (IDX) in 2021-2023 with certain criteria. The sample selection method in this study used purposive sampling with a sample of 99 companies. This study uses multiple regression analysis techniques. The results of the study show that managerial ownership, independent commissioners, and corporate social responsibility have no effect on firm value. Meanwhile, the audit committee has a positive effect on firm value and institutional ownership has a negative effect on firm value.
Pengaruh Earning Persistence, Leverage, Profitability dan Firm Size Terhadap Earning Response Coefficient Fahreza Ihwan Nur Ardiansyah; Ovi Itsnaini Ulynnuha
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 7 (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.v6i7.7883

Abstract

Earning response coefficient (ERC) is a measure of how much abnormal stock return will be obtained by responding to unexpected earnings as profit information published by the company. The purpose of this study was to test and analyze the effect of earnings persistence, leverage, profitability and firm size on the earning response coefficient (ERC) in consumer goods sector companies consisting of primary and non-primary consumer goods companies listed on the Indonesia Stock Exchange for the 2021-2023 period. The sampling technique in this study used purposive sampling technique. A total of 82 companies have met the requirements as research objects so that the total sample used is 246 samples. The analysis method used in this study is the multiple linear regression analysis method. The results of the study show that the variables that affect the earning response coefficient are earning persistence. While leverage, profitability and firm size do not affect the earning response coefficient.
Konformitas Teman Sebaya dan Price Discount: Membedah Pengaruhnya Terhadap Impulsif Buying Mahasiswa di Shopee Anggi Nurnaimah; Yuyun Yunarti
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 7 (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.v6i7.7889

Abstract

In an era of increasingly growing consumption, students are one of the groups vulnerable to impulsive buying behavior, which is influenced by various factors, including peer conformity and Price discounts. Peer conformity encourages individuals to adjust their behavior to social groups in order to be accepted, while Price discounts are used as a marketing strategy to create urgency and increase product appeal, both of which can increase the likelihood of impulsive buying. This type of research uses a quantitative research method. The data in this study were collected by distributing questionnaires using a Likert scale to respondents. The sample in this study was determined using the Isaac and Michael formula. From a population of 767, a sample of 256 respondents was obtained. Data analysis was carried out using multiple linear regression through classical assumption tests, including validity, normality, heteroscedasticity, multicollinearity, and autocorrelation tests, before continuing with hypothesis testing using partial tests (t-test), simultaneous tests (F-test), and coefficient of determination tests. The results of the study indicate that the variables Peer Conformity (X1) and Price discount (X2) have a partial influence on impulsive buying (Y) and simultaneously show that the variables Peer Conformity (X1) and Price discount (X2) have a simultaneous influence on Impulsive Buying (Y).

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