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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 Profitabilitas, Struktur Modal, dan Komisaris Independen Terhadap Kualitas Laba Pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Meyra Putri Faradina; Fera Damayanti; 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.v6i7.8096

Abstract

This study aims to analyze the effect of profitability, capital structure, and independent commissioners on earnings quality in banking sector companies listed on the Indonesia Stock Exchange for the 2021–2023 period. Profit is an important part of financial statements because it reflects the company's ability to generate stable profits in each period. Earnings quality is the main indicator in assessing the reliability of a company's financial information. This study uses a quantitative method with secondary data obtained from the annual reports of each company. Data analysis was carried out using IBM SPSS version 26 through descriptive statistical tests, classical assumption tests, multiple linear regression, and hypothesis tests. The study population was banking companies listed on the IDX for the 2021–2023 period, with a purposive sampling technique that resulted in 30 companies and a total of 90 observations. The results of the study show that simultaneously, profitability, capital structure, and independent commissioners have a positive effect on earnings quality. Partially, profitability and capital structure have a significant positive effect, while independent commissioners have no effect on earnings quality.
Transformasi Digital di Dunia Pendidikan: Mengelola Sekolah Lebih Cerdas dengan Aplikasi Manajemen Nefis Faiqotul Istiqomah; Mohammad Syahidul Haq; Karwanto; Amrozi Khamidi
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.v6i7.8158

Abstract

                Today, people are increasingly going digital. Even though the technology of now our day is rapidly growing at speed of light, but schools have not kept pace with these developments. In fact, the school management information system has transitioned school administration and management from paper-based into a digital platform. The present study aims to highlight the significance of digital transformation in schools to overcome academic and managerial problems. Additionally, it will examine several digital management systems that are practiced along with their challenges. For this reason, the literature study method was employed to display various models of management information systems at different educational levels in Indonesia. The results of the analysis reveal that the use of management information systems provides many benefits. There are numbers of factors to consider when selecting the management information system in schools, reflecting a range of system models in operation. Each implemented system leaves specific challenges that require prompt evaluation in order maximize advantages and reduce difficulties. Based on this analysis, it can be deduced that digital advancement offers opportunities for major improvements in the efficiency, effectiveness, and quality of education that can help the decision-making process faster and more accurately. Therefore, it is important to establish proper policies and infrastructure, as well as to ensure that staff, teachers, and students are digitally literate, in order to strengthen educational performance and equip the next generation to face the challenges of the rapidly evolving digital landscape.      
Pengaruh Social Media Marketing, Word of Mouth, Label Halal dan Harga Terhadap Keputusan Pembelian Produk Kosmetik Brand Haveloek Salsabila Azaria; Hendra Achmadi
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.v6i7.8177

Abstract

                The purpose of this study is to determine whether word of mouth, online cutsomer ratings, social media marketing, price and halal label have a positive influence on purchasing decision for cosmetic product of the Haveloek brand. This study is driven by stagnant sales performanca of Haveloek, which shows a significant gap compare to other local brand. The sample consist of Haveloek consumers in JABODETABEK area with total of XX respondents. The sampling technique used is puporsive sampling and data analysis was carried out using SMART PLS application with the PLS-SEM method. The result of this study are expected to provide insights for Haveloek in designing more effective marketing strategies to improve its competitiveness in the Indonesia cosmetic industry. This study demonstrates a positive influence of social media marketing, word of mouth, price, and halal label on the purchase decision of Haveloek cosmetic products.
Peran E-Commerce dalam Meningkatkan Daya Saing Usaha Lokal di Kota Bima: Studi Usaha Tenun Songket Nur Sakura Kota Bima Rahmah; Rafiuddin; Muhammad Zia Ulhaq
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.v6i7.8187

Abstract

This study aims to understand the role of e-commerce in enhancing the competitiveness of local businesses in Bima City. The business actor referred to in this research is the Nur Sakura woven textile shop in Bima City. This study uses a qualitative approach with a case study strategy. Data collection techniques include observation, interviews, and direct documentation of the related object. Data validity techniques use triangulation. The results of the study show that e-commerce plays a significant role for entrepreneurs, especially for local Micro, Small, and Medium Enterprises (MSMEs), in this case for the Nur Sakura woven textile shop in Bima City. By leveraging this technology, MSMEs can expand their market reach globally without geographical limitations, improve operational efficiency, and enhance their competitiveness in an increasingly digital market. By implementing e-commerce promotion strategies, MSMEs can boost their online presence, reach more customers, and increase their sales. This will help them compete in an increasingly digital market and strengthen their competitiveness in the long term. The conclusion of this study is that the use of e-commerce can enhance the competitiveness of Nur Sakura's woven textiles in both national and international markets.
Challenges and Opportunities for Indonesian Environmental Management in The Industry 4.0 Era Ayu Shinta Dewi
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.v6i7.8222

Abstract

 The issuance of Law Number 11 of 2020 regarding Job Creation was welcomed by most business actors, but on the other hand it left concerns about the risk of massive environmental degradation. One of the efforts to synchronize the spirit of accelerating business licensing with environmental protection and management is the industrial framework 4.0. The form of Industry 4.0 which is integrated, agile , accurate, synchronized with each other, and encourages acceptance of new perspectives with virtual-digital aspects, enables innovation in the use of new methods in environmental management. So far the government of the Republic of Indonesia has prepared sufficient regulatory and institutional arrangements to accommodate the conceptual industry 4.0 into the challenges of sustainable environmental management. In carrying out the transformation of sustainable development from conventional concepts towards 4.0, human resources are needed who are able to see opportunities and build the required competencies.
Analisis Pengaruh Keadilan Organisasi dan Quality of Work Life Terhadap Kepuasan Kerja Karyawan Honorer BKAD Kota Tangerang Selatan Fadhila Harfiani; Priyo Susilo; Abdul Rauf
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.v6i7.8230

Abstract

The study aims to determine and analyze the effect of organizational justice on employee job satisfaction, the effect of quality of work life on employee job satisfaction and to determine the effect of organizational justice and quality of work life on employee job satisfaction partially or simultaneously. Using an associative method with a quantitative approach. This study uses SPSS version 30. The population in this study were all honorary employees of the South Tangerang City BKAD totaling 62 people. The sampling technique used was a saturated sample, thus the sample used in this study amounted to 62 honorary employees of the South Tangerang City BKAD as respondents. Sampling using random sampling technique using a questionnaire instrument to collect data. The results of the study indicate that Organizational Justice has an effect on Employee Job Satisfaction, Quality of Work Life has an effect on Employee Job Satisfaction, Organizational Justice and Quality of Work Life have an effect on Employee Job Satisfaction, The implications of the study indicate that Organizational Justice and Quality of Work Life have an effect and are able to increase Employee Job Satisfaction.
Analisis Pengaruh Literasia Digital, Pengalaman Teknologi, dan Faktor Psikologis terhadap Kesiapan Mahasiswa Akauntansi Kolaborasi dengan Cloud Accounting Ruth Septiana Sinaga
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.v6i7.8236

Abstract

The development of digital technology has brought significant changes to accounting practices, including the emergence of cloud accounting, which is now widely used by various companies. In this context, accounting students as prospective professionals need to have adequate readiness to face this digital transformation. This study aims to determine the extent of the influence of digital literacy, technology usage experience, and psychological factors (especially technology anxiety) on students' readiness to face the use of cloud accounting. This research uses a quantitative approach by distributing questionnaires online to active students in the Accounting Study Program at Universitas Dian Nuswantoro Semarang. The number of respondents successfully collected was 436 people, determined based on the Cochran formula and the Krejcie and Morgan table. The data obtained have undergone validity and reliability tests, as well as meeting normality assumptions for further analysis using linear regression. The research results show that digital literacy and technology experience have a positive and significant impact on student readiness. Conversely, the psychological factor of anxiety towards technology shows a negative but still significant influence. Of the three variables, digital literacy is the most dominant factor. These results emphasize the importance of enhancing digital competencies and familiarizing with technology from an early age so that students are better prepared to face professional challenges in the digital era.
Analisis Kinerja Keuangan Terhadap Harga Saham Emiten Sektor Transportasi Logistik 2021-2023 Nurul Arum Puspita; Rudi Kurniawan Lenni Yovita; Pradana Jati Kusuma
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.v6i7.8262

Abstract

This research aims to analyze the impact of financial performance on stock price movements of transportation and logistics companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2023. The financial performance variables examined include Return on Assets (ROA), Return on Equity (ROE), Net Profit Margin (NPM), Debt to Equity Ratio (DER), and Earnings Per Share (EPS). The study selected 10 companies with the largest total assets using purposive sampling. Data were obtained from quarterly financial reports and the closing stock prices at the end of each trading period. The analysis employed multiple linear regression along with classical assumption tests. The results indicate that EPS, NPM, ROE, and ROA each have a significant positive effect on stock prices, while DER shows a negative but not statistically significant relationship. Overall, the independent variables significantly influence stock prices simultaneously, as reflected by an Adjusted R² of 84.3%.
Manajemen Pelayanan Haji dalam Peningkatan Kepuasan Jamaah Haji di Kantor Kementerian Agama Kabupaten Malang Ula Masrurotuz Zahro; Samsul Susilawati; Muh Hambali
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.v6i7.8263

Abstract

This study examines the management of hajj services and its role in improving the satisfaction of hajj pilgrims at the Office of the Ministry of Religious Affairs of Malang Regency, which aims to evaluate the management of hajj services and the satisfaction of hajj pilgrims at the Office of the Ministry of Religious Affairs of Malang Regency. The type of research used is qualitative research with a phenomenological approach. Through this approach, which is intended to explain the existing conditions and problems in the environment of the Office of the Ministry of Religious Affairs of Malang Regency, this study evaluates current service management practices and identifies the main factors that contribute to the satisfaction of hajj pilgrims. The subjects of this study were hajj pilgrims who had performed the hajj and received services from the Office of the Ministry of Religious Affairs of Malang Regency. Data were collected using surveys, interviews, and observational studies involving hajj pilgrims and office staff. The findings of the study revealed that effective service management significantly improves various aspects of the hajj experience, especially in areas such as transportation logistics, accommodation quality, and administrative efficiency. This study underscores the need for continuous assessment of service management strategies to align with the evolving needs and expectations of pilgrims. By emphasizing a collaborative approach to service delivery, the study highlights the importance of better resource allocation, proactive problem solving, and integration of advanced technologies to improve service efficiency. The study’s insights provide valuable recommendations for policymakers and practitioners seeking to improve Hajj service standards and, as a result, overall pilgrim satisfaction. This study contributes to a deeper understanding of how optimized service management can transform the Hajj experience. By addressing key areas for improvement and adopting a responsive and pilgrim-centered approach, the Ministry of Religious Affairs Office in Malang Regency can ensure a more fulfilling and spiritually satisfying Hajj journey for pilgrims. The implications of this study extend beyond the local context, offering valuable lessons for Hajj service providers globally in their efforts to improve pilgrim satisfaction and service quality.  
Build Connections: Politics and Tax Aggressiveness in the Construction Sector Sucahyati, Diarany; Vendy, Vicky; Widodo, Condro
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.v6i6.8502

Abstract

ABSTRACT. This study aims to examine the relationship between political connections and tax aggressiveness in 461 construction sector companies listed on the Indonesia Stock Exchange during the 2019–2023 period, using multiple linear regression analysis. The findings reveal that politically connected firms in the construction sector exhibit higher levels of tax aggressiveness. This suggests that protection from political affiliates provides these companies with greater flexibility in formulating aggressive tax strategies. The study focuses on the construction sector due to its close linkage with government policies, particularly in project procurement and tender processes. Therefore, this research seeks to specifically assess the impact of political connections on companies operating in a business sector that is highly sensitive to government policy interventions. Keywords: political connections, tax aggressiveness, construction sector, tax avoidance. ABSTRAK. Penelitian ini bertujuan untuk menguji hubungan koneksi politik terhadap agresivitas pajak pada 461 perusahaan sektor konstruksi yang terdaftar di Bursa Efek Indonesia selama periode 2019–2023 menggunakan regresi linier berganda. Penelitian ini menemukan bahwa perusahaan terkoneksi politik yang berada di sektor konstruksi memiliki agresivitas pajak yang tinggi. Temuan ini mengindikasikan bahwa perlindungan dari pihak terkoneksi politik memberikan keleluasaan bagi perusahaan dalam menyusun strategi perpajakan yang agresif. Penelitian ini berfokus pada sektor konstruksi karena sektor ini memiliki keterkaitan erat dengan kebijakan pemerintah, terutama dalam proses pengadaan proyek dan pemenangan tender. Oleh karena itu, penelitian ini bertujuan untuk mengkaji secara lebih spesifik dampak koneksi politik terhadap perusahaan yang berada dalam sektor bisnis yang sensitif terhadap intervensi kebijakan pemerintah. Kata kunci: koneksi politik, agresivitas pajak, sektor konstruksi, penghindaran pajak.

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