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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 Environmental, Social and Governance Terhadap Kinerja Perusahaan: Studi Empiris pada Perusahaan Perbankan BUMN yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2023 Salmawati; Linda Arisanty Razak; Asriani Hasan
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.v6i7.7919

Abstract

This research impact of Environmental, Social, and Governance (ESG) factors on the performance of state-owned banking companies listed on the Indonesia Stock Exchange from 2019 to 2023. Given the growing importance of sustainable business practices, this study aims to analyze how ESG disclosures affect financial performance, specifically measured by Return on Assets (ROA). Utilizing empirical data, the research explores the relationship between these variables, emphasizing the significance of ESG in enhancing corporate reputation and overall financial health. The findings are anticipated to provide valuable theoretical insights and practical implications for companies striving to improve their ESG practices and financial outcomes.
Pengaruh Faktor Makroekonomi dan Penurunan Tarif Pajak Penghasilan Badan Terhadap Produk Domestik Bruto Perkapita Indonesia Zikra Masegus; Mona Adriana; Rinaldi Rustam
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.v6i7.7920

Abstract

This research aims to analyze the impact of macroeconomic factors and the reduction in corporate income tax rates on Indonesia's economic growth 2017-2022. The data used is quarterly data from the first quarter of 2017 to the fourth quarter of 2022 from Bank Indonesia and Badan Pusat Statistik, namely data on inflation, foreign investment, domestic investment, corporate income tax (PPh) rates and per capita income. The analytical method used in this research uses multiple linear regression. The research results show that the independent variables of foreign investment and domestic investment have a significant effect on Indonesia's gross domestic product per capita, while the independent variables of inflation and corporate income tax rates do not have a significant effect on Indonesia's gross domestic product per capita. Simultaneously, the independent variables inflation, foreign investment, domestic investment and corporate income tax rates have a significant effect on Indonesia's gross domestic product per capita
Pengaruh Digitalisasi Layanan Terhadap Profitabilitas Pada Pt. Pos Indonesia Persero, Tbk Periode 2019-2023 Lanang Maulana; Novia Sandra Dewi; Arlistia Mutmainnah
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.v6i7.7974

Abstract

The shift in consumer habits from conventional to digital requires business actors to adapt to these changes, thus encouraging service providers to transform into digital services in order to adjust to customer interests and also for wider reach. This study aims to analyze the impact of service digitalization on the profitability of PT Pos Indonesia Persero, Tbk during the 2019-2023 period. The analysis technique used in this study is regression analysis. Regression analysis will be used to test the relationship between the independent variable (service digitalization) and the dependent variable (profitability). This study concludes that service digitalization has a positive and significant impact on increasing company profitability. By showing a significant level that shows >5%, so it has a significant effect. Further in-depth research is needed regarding various other aspects that are also influenced by digitalization not only in terms of profitability, but in operations, marketing and other parts.
Upaya PT Z dalam Menjaga Profitabilitas Melalui Corporate Social Responsibility Aaron William Junior; Dianne Frisko Koan
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.v6i7.7986

Abstract

Corporate Social Responsibility (CSR) is a management approach that integrates sustainable values into business operations to address social and environmental well-being. Although commonly applied by large corporations, this study examines the efforts of PT Z, a Micro, Small, and Medium-sized Enterprise (MSME) in the fashion sector, in maintaining profitability through CSR implementation. Drawing on CSR and sustainability theories, as well as previous research on CSR implementation in MSMEs, this study analyzes whether and how MSMEs implement CSR and its impacts on them. Conducted through a qualitative approach with a case study, this research examines PT Z's CSR practices and the challenges they face. The findings indicate that despite understanding the concept of CSR, PT Z only implements CSR at the economic responsibility level, with activities mostly aimed at enhancing profitability. Lack of commitment and financial challenges, as well as regulations, are the main barriers to broader CSR implementation. Overall, these findings depict that MSMEs, including PT Z, tend to focus on the economic aspects of business and overlook social and environmental impacts. The implication is the need for greater awareness and support from government, stakeholders, and external resources to assist MSMEs in effectively implementing CSR. This research contributes to the CSR literature by filling the knowledge gap on CSR practices in MSMEs and providing insights into the challenges and opportunities MSMEs face in implementing CSR.
Mendorong Inkulsi Keuangan Melalui Digital: Pendekatan Technology Acceptance Model (TAM) pada Nasabah Bank Syariah Edy Prabowo; Fernando; Jesicca Valencia; Meiliana; Nabila Azzahra; Vallerina Mihairy; Welshan Fernando
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.v6i7.8010

Abstract

This study aims to analyze the role of digitalization in enhancing financial inclusion among customers of Bank Syariah Indonesia (BSI) using the Technology Acceptance Model (TAM) approach. The research focuses on how perceived ease of use and perceived usefulness of BSI Mobile’s digital banking services influence technology adoption, particularly at BSI Dumai Branch. This qualitative study employs a descriptive analysis method, with data collected through interviews, observations, and documentation. The findings indicate that the adoption of Islamic banking digitalization still faces several challenges, including low digital literacy, limited infrastructure, and the need for improved cybersecurity measures. However, the increase in BSI Mobile users from 2021 to 2022 suggests that digitalization has successfully expanded financial access and enhanced financial inclusion among customers. This study highlights the importance of socialization efforts, enhanced security features, and the optimization of digital services to improve user experience and accelerate the digital transformation of Islamic banking.
Analisis Pengaruh Teknologi Informasi dan Komunikasi, Indeks Pembangunan Manusia, Jumlah Penduduk, dan Tingkat Partisipasi Angkatan Kerja terhadap Ketimpangan Pendapatan di Indonesia Tahun 2019-2023 Agus Hananto Wibowo; Aisyah, Siti
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.v6i7.8034

Abstract

Income inequality remains a crucial issue in the development process in Indonesia, although various strategies and policies have been implemented to reduce it. This study evaluates the role of information and communication technology (ICT) in influencing income inequality in Indonesia during the period 2019 to 2023. The control variables used in this study include the Human Development Index (HDI), population, and labor force participation rate (TPAK). The method applied is panel data regression. The findings show that increasing access to and utilization of ICT, as well as increasing HDI, have a positive impact on reducing income inequality. Conversely, a large population and low labor force participation tend to exacerbate inequality. Based on these results, this study recommends improving the quality of the workforce through skills training, as well as equalizing access to ICT. This study contributes to scientific studies that link technological developments with the dynamics of income inequality.
Bakpau dan Biaya: Mana Metode Harga Pokok Produksi Terbaik? Khairunnisa Putri; Tiya Nurfauziah; Syarbini Ikhsan
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.v6i7.8035

Abstract

This home industry in determining the cost of production only includes raw material costs, labor costs, and some overhead costs without including other costs. In the withdrawal, it still uses the traditional method and only uses estimates. This study aims to compare the results of the method of calculating the cost of production by home industry and applying two accounting calculation methods, namely the full costing method and variable costing in the Home Industry Mekana Kek in Pontianak. This research is a qualitative research that aims to understand in depth the phenomenon studied through data collection with a direct survey method at the research location through data collection in the form of interviews and observations. The data collected are descriptive and qualitatively analyzed. The results of the study show that the results of the calculation of the cost of production carried out by Home Industry Mekana Kek are relatively low and still do not apply the right method compared to the full costing and variable costing methods. In addition, there is a difference in the calculation of the cost of production of making Mekana Kek Home Industry buns with the full costing method and variable costing. This happens because of the difference in cost charges.
Dampak Brand Image, eWOM, dan Price Terhadap Purchase Intention Mobil Bekas di Soloraya: Brand Trust Sebagai Variabel Mediasi Rokhim Adi Nurhuseini; Aflit Nuryulia Praswati
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.v6i7.8047

Abstract

This study aims to evaluate the influence of Brand Image, Electronic Word-of-Mouth (eWOM), and Price on Purchase Intention of used car consumers in the Soloraya area, with Brand Trust as a mediating variable. The analytical approach applied is Partial Least Squares-Structural Equation Modeling (PLS-SEM) using purposive sampling technique. A total of 180 respondents were sampled, determined based on the multiplication of the number of indicators by five. Respondents consisted of individuals who were active in using social media as a means to search for and purchase used cars. The results showed that eWOM and Price had a significant effect on Purchase Intention, while Brand Image did not have a significant direct effect. In addition, Brand Trust was proven to play a significant role in influencing Purchase Intention and was a mediator in the relationship between Brand Image and eWOM on Purchase Intention. However, the Price variable did not have a significant effect on Brand Trust and also did not show a mediating effect on Purchase Intention. These findings emphasize the importance of Brand Trust in the purchasing decision-making process and underline the strategic role of social media in marketing used car products.
Pengaruh Struktur Modal, Profitabilitas, Ukuran Perusahaan, dan Kepemilikan Manajerial Terhadap Nilai Perusahaan pada Perusahaan Manufaktur yang Terdaftar di BEI Endah Nurcahyati; Syarif M. Helmi; Rusliyawati
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.v6i7.8079

Abstract

This study aims to analyze the effect of capital structure, profitability, company size, and managerial ownership on company value, especially in companies included in the automotive sub-sector listed on the Indonesia Stock Exchange (IDX) during the period 2019 to 2023. Company value is an important aspect because it reflects the company's performance and future prospects, as well as being the basis for strategic decision making. Internal factors such as capital structure, level of profitability, company scale, and management ownership are believed to play a role in company value. However, the findings of previous studies still show inconsistencies, especially in the automotive sub-sector after the COVID-19 pandemic. This study uses a quantitative approach with secondary data obtained from the Indonesia Stock Exchange (IDX), in the form of financial reports and annual reports of automotive companies during the study period. The sample was selected using a purposive sampling technique based on certain criteria, so that 55 observation data were obtained. Data analysis was carried out through descriptive statistical tests, classical assumption testing, multiple linear regression, and hypothesis testing. The results of this study indicate that capital structure and profitability have a negative effect on company value, while company size and managerial ownership do not have a significant effect on company value.
Mengungkap Interaksi Profitabilitas dan Kebijakan Hutang Sebagai Penentu Nilai Perusahaan di Sub-Sektor Makanan dan Minuman: Kebijakan Dividen Sebagai Moderasi Ayu Kusuma Cahyaningsih; Tiya Nurfauziah; Syarif M. Helmi
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.v6i7.8094

Abstract

The food and beverage industry as part of the non-cyclical consumer sector on the Indonesia Stock Exchange has an important role in supporting the national economy due to its stable growth in the face of economic downturn. However, the weakening of the rupiah exchange rate and the increase in VAT rates pose significant challenges, especially related to the cost of importing raw materials and consumer purchasing interest. This study aims to analyze the effect of profitability and debt policy on firm value, as well as the role of dividend policy as a moderating variable in food and beverage sub-sector companies on the IDX for the 2021–2024 period. The research method used is quantitative. Data analysis techniques use descriptive statistics, classical assumption tests, multiple linear regression analysis, MRA tests, and hypothesis tests to see the relationship between variables. The sample used in this study amounted to 96 data with a period of 4 years of research selected through purposive sampling criteria. The results of the study indicate that profitability as measured by ROE has a positive and significant effect on the value of the company's debt policy as measured by DER has a negative and significant effect. In addition, dividend policy is proven to be unable to moderate the relationship between profitability and debt policy on firm value

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