cover
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
ISSN : 26202956     EISSN : 27470490     DOI : https://doi.org/10.47467/elmal
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.
Articles 1,772 Documents
Penegakan Hukum Label Halal Terhadap Peredaran Produk Makanan Kemasan Home Industry di Kota Binjai Zahra Afiqah; Zulham
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.v6i7.9267

Abstract

This study discusses the law enforcement of halal labels on packaged food products produced by home industries in Binjai City, in accordance with the provisions of Law Number 33 of 2014 concerning Halal Product Assurance. Packaged food products from home industries are increasingly circulating in the community, but not all have halal labels which are the rights of consumers, especially Muslim consumers. In Binjai City, there are still many home industry packaged food traders who do not apply halal labeling to their packaged food products, even though the Law requires products circulating and traded in the territory of Indonesia to be halal certified. This is a special concern considering the importance of halal labels in protecting the rights of Muslim consumers. This study aims to analyze the extent to which the implementation of halal label obligations is applied by home industry business actors, as well as the role of the government and related institutions in enforcing the law. The method used in this study is empirical juridical with a qualitative approach, through field studies and interviews with business actors, consumers, and authorities in Binjai City. The results of the study indicate that business actors' awareness of the importance of halal labels is still low, which is caused by limited information, certification costs, and lack of supervision from the authorities. Law enforcement is still not optimal, so cooperation is needed between local governments, the halal product guarantee organizing body (BPJPH), and other related agencies in providing education, facilitation, and ongoing supervision
Analisis Keunggulan Bersaing UMKM: Dampak Orientasi Pasar dan Green Product dengan Perilaku Keuangan sebagai Variabel Moderasi Rahmaniya, Anisa; Nuraeni, Nuraeni
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.v6i7.9270

Abstract

This study aims to examine the effect of market orientation and green products on the competitive advantage of MSMEs, with financial behavior as a moderating variable. The research was conducted on bag and wallet MSMEs in Pasuruan using a quantitative approach. Data were collected through questionnaires and analyzed using moderation regression. The results show that market orientation and green products have a significant effect on competitive advantage. Financial behavior positively moderates the relationship between green products and competitive advantage, but negatively moderates the relationship between market orientation and competitive advantage. The implications of this research highlight the importance of financial behavior in optimizing marketing strategies and green products for MSMEs' competitive advantage.
Pengaruh Dewan Direksi, Komite Audit, Coprorate Social Responsibility dan Komisaris Independen Sebagai Variabel Moderasi Terhadap Kinerja Keuangan Perusahaan Ilham Mukti Prayoga; Andy Dwi Bayu Bawono
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.v6i7.9283

Abstract

This study aims to obtain empirical evidence regarding the influence of the board of directors, audit committee, and corporate social responsibility on company financial performance, and to examine whether independent commissioners can moderate these relationships. The object of this research is companies listed in the Jakarta Islamic Index 30 (JII 30) during the 2013–2021 period. The sampling technique used was purposive sampling with a total of 62 company data samples. The data analysis method used multiple linear regression and moderation regression analysis. The results show that the board of directors has a significant influence on financial performance, while the audit committee and corporate social responsibility do not. Independent commissioners are proven to moderate the influence of the board of directors and audit committee on financial performance but are not able to moderate the effect of corporate social responsibility on financial performance.
Pengaruh Pengetahuan Pajak, Sistem Administrasi Perpajakan dan Tax Amnesty terhadap Kepatuhan Wajib Pajak: Studi Kasus pada Kantor Pajak Pratama Kota Pekalongan Tahun 2024 Muhammad Helmi; Lintang Kurniawati
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.v6i7.9391

Abstract

Taxpayer compliance is essential for increasing state revenue from taxation. This study aims to analyze the influence of Tax Knowledge, Tax Administration System, and Tax Amnesty on Individual Taxpayer Compliance. A quantitative approach was applied using a survey of 111 registered taxpayers. A validated and reliable questionnaire was used, and data were analyzed using multiple linear regression and classical assumption tests. The results show that Tax Knowledge and the Tax Administration System significantly affect Taxpayer Compliance. Improved understanding and efficient tax systems encourage higher compliance. However, Tax Amnesty has no significant effect, indicating its limited impact on long-term compliance. The study recommends strengthening tax education, developing user-friendly digital systems, and evaluating amnesty policy effectiveness.
Pengaruh Jarak Psikologis Sosial dan Upaya Kognitif terhadap Niat Membeli Produk Fashion Uniqlo dengan Mediasi Nilai yang Dirasakan Rasheesa Reegia Aulia Putri; Soepatini
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.v6i7.9398

Abstract

This study aims to analyze the influence of social psychological distance and cognitive effort on the purchase intention of Uniqlo fashion products on Instagram, with perceived value as a mediating variable. A quantitative approach was employed, involving 132 respondents selected through purposive sampling. Data analysis was conducted using Partial Least Squares (PLS) with SmartPLS 3.0. The results show that social psychological distance and cognitive effort have a significant positive effect on perceived value and purchase intention. Perceived value also has a positive effect on purchase intention. However, perceived value does not significantly mediate the relationship between social psychological distance and cognitive effort and purchase intention. This study contributes to the digital marketing literature by identifying the role of psychological and cognitive perceptions in online fashion purchasing behavior.
Dedolarisasi di Indonesia: Tantangan dan Peluang Penguatan Ekonomi Syariah Muh. Ridla Syafiun Makhsush; Ulyan Nasri; Muhammad Salahuddin
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 8 (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.v6i8.6557

Abstract

This study examines the issue of dedollarization in Indonesia, focusing on the challenges and opportunities for strengthening the Islamic economy. Dedollarization, defined as reducing dependency on the US dollar in economic and financial transactions, is a crucial strategy for enhancing national economic independence. In the context of the Islamic economy, dedollarization presents opportunities to reinforce a financial system based on Islamic values, which emphasize justice, transparency, and sustainability. This research employs a qualitative approach using literature review and policy analysis methods. The findings indicate that the main challenges of dedollarization in Indonesia include dependence on dollar-based international trade, domestic currency stability, and the limited financial infrastructure to support this transition. However, significant opportunities are also evident, such as the vast potential of the Islamic economy market, supportive government regulations, and increasing public awareness of the importance of an economic system rooted in Islamic principles. The implications of dedollarization for the Islamic economy include enhancing the competitiveness of Islamic financial institutions, expanding the use of local currency in international transactions, and strengthening the halal ecosystem in Indonesia. This study recommends strengthening government policies, fostering collaboration among Islamic financial institutions, and educating the public to support a gradual and integrated dedollarization process.
Pengaruh Social Media Marketing, Influencer Marketing, dan Kualitas Produk Terhadap Keputusan Pembelian Skincare Avoskin di Kota Bogor: Studi Media Tik-Tok pada Gen Z Kota Bogor Lestari Indah Permai; Elang Ilik Martawijaya
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 8 (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.v6i8.7811

Abstract

This study aims to analyze the influence of social media marketing, influencer marketing, and product quality on the purchasing decisions of Avoskin skincare products among Generation Z in Bogor City. Employing a quantitative approach and Partial Least Square-Structural Equation Modeling (PLS-SEM) with 100 respondents, the findings reveal that influencer marketing and product quality significantly and positively affect purchasing decisions, while social media marketing has no significant impact. These results suggest that despite the popularity of social media, trust in influencers and perceptions of product quality play a more critical role in shaping consumer decisions. The study offers practical implications for beauty industry players to prioritize collaborations with influencers and the enhancement of product quality in their marketing strategies.
Pengaruh Kemudahan Penggunaan, Kepercayaan Konsumen dan Ulasan Terhadap Minat Beli Ulang Platform Shopee: Studi Kasus pada Gen Z di Jabodetabek Rindu Islamia; Afif Zaerofi
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 8 (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.v6i8.7847

Abstract

 This study aims to determine the influence of ease of use, consumer confidence, and reviews on repurchase interest on the Shopee platform among Generation Z in the Jabodetabek area. Titled "The Influence of Ease of Use, Consumer Confidence, and Reviews on Repurchase Interest on the Shopee Platform: A Case Study on Gen Z in Jabodetabek," this research employs a causal quantitative approach using the SEM-PLS analysis technique. The sampling method used is purposive sampling, with data collected through an online questionnaire distributed via Google Forms to 150 active Shopee users from Gen Z. The findings of this study are expected to provide insights into the factors influencing repurchase decisions in e-commerce, particularly among young consumers.
Analisis Fatwa DSN MUI No 108 Tahun 2016 Tentang Pariwisata Halal Perspektif Mashlahah Mursalah Desi Wulandari
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 8 (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.v6i8.7890

Abstract

The main sources of Islamic law are the Al-Qur'an and As-Sunnah to determine issues that arise in people's lives. However, as time goes by, new legal issues arise which sometimes cannot be resolved with the main sources of law, so it is necessary to develop new methodologies to deal with these problems, but not to neglect the objectives of these main sources, some of the fuqaha agree to offer the mashlahah mursalah method. as an effort to resolve contemporary legal issues that arise at the time recently. In DSN-MUI No. 108 of 2016 concerning halal tourism can be understood that this fatwa includes Al-Maslahah al-'Ammah, namely the general benefit that concerns the interests of many people. The general good does not mean for the benefit of everyone, but it can take the form of the interests of the majority of the people or most of the people. And from the other side it includes maslahah dharuriyat because it is guarded from two sides: first, its realization and embodiment, and secondly, maintaining its sustainability. In this case, tourists in doing tours will comply with sharia guidelines. Keywords: DSN MUI Fatwa No.108 of 2016, Halal Tourism, Mashlahah Mursalah
Penerapan Digital Marketing dalam Pemasaran Produk Sale Pisang Madu Lestari Pacitan Ditinjau dari Ekonomi Islam Diana Dwi Suryani; Catur Wahyono
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 8 (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.v6i8.7911

Abstract

In today's era, the development of the business world is growing very rapidly. With the development of the business world, business actors must also develop their businesses by implementing digital marketing. Thus, this study aims to examine a comprehensive analysis of how application digital marketing practices are implemented in marketing sale pisang madu Lestari Pacitan which have been managed by the business owner himself. This study will also review the application of aspects of digital marketing through the lens of Islamic economics. This research employed a qualitative design with descriptive focus. This is undertaken by directly observing, interviewing and observing the product owner. Findings indicate that the marketing efforts implemented by Lestari Pacitan is to create content in the form of videos or photos that are uploaded to social media (WhatsApp, Instagram,Tiktok) and marketplaces (Shopee). Viewed from an Islamic economic perspective, digital marketing applied to the sale pisang product aligns with Islamic economic values, particularly the doctrines of justice, honesty, and transparency. The application of digital marketing to sale pisang madu produksi Lestari Pacitan has succeeded in significantly increasing marketing and sales and providing a positive economic and social impact on other business actors. The implementation of good branding and proper packaging also supports business continuity according to sharia principles. This study provides recommendations to strengthen digital marketing education based on Islamic values ​​to increase competitiveness with sale pisang madu businesses in Pacitan.

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