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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 1,573 Documents
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Pengaruh Media Exposure, Leverage, dan Profitabilitas Terhadap Pengungkapan Emisi Karbon pada Perusahaan Sektor Energi yang Terdaftar di Bursa Efek Indonesia Tahun 2021-2023 Aliyyah Fitriyani; Virna Sulfitri
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 10 (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.v6i10.9147

Abstract

This study aims to test and analyze the effect of Media Exposure, Leverage, and Profitability on Disclosure of carbon emissions. The research was conducted on energy sector companies listed on the Indonesia Stock Exchange (IDX) using secondary data obtained from annual reports and sustainability reports during the 2021-2023 period using purposive sampling technique. The amount of data in this study was 156 observations. The analysis method used is panel data regression which is processed using EViews12. The results showed that Media Exposure has a positive effect on Carbon Emissions Disclosure, while Leverage and Profitability have no effect on Carbon Emissions Disclosure.
Refleksi Unit Usaha Simpan Pinjam dan Transformasi Digital Bumdes Karya Sejahtera Desa Geneng, Jepon Rosalia, Amelia Choya Tia; Joko Priyanto
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 9 (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.v6i9.9151

Abstract

Geneng Village, located in Jepon Sub-district, Blora Regency, has a population of 2,544 residents spread across four hamlets. In 2019, the village established the Village-Owned Enterprise (BUMDes) "Karya Sejahtera" with its main business unit focused on savings and loans, initiated with a starting capital of IDR 45 million sourced from the Village Fund. This service offers collateral-based loans with a 2% interest rate, serving as an administrative fee. The number of borrowers has fluctuated over the years, starting with 45 people in 2019, dropping significantly to 17 in 2020, then gradually recovering to 28 in 2021, 26 in 2022, 27 in 2023, and 29 in 2024. Despite the temporary decline, community interest has remained relatively stable over the past five years. Recognizing the stagnation in growth, at the beginning of 2025 BUMDes initiated a transformation through restructuring its management and digitizing its record-keeping system to replace the previous manual method. The 2025–2026 development plan focuses on supporting local micro, small, and medium enterprises (MSMEs) through financial management and digital marketing training. This initiative aims to increase community participation while simultaneously stimulating the village economy. Through these innovations, BUMDes reaffirms its commitment to strengthening its role as a driver of prosperity for the people of Geneng.
Menjalankan Bisnis Menggunakan Ponsel Pintar Berrupa E-Commerce pada Platform Shopee Didumai Muhammad Alfi Syahrin Khairi; Edy Prabowo; Putri Damayanti; Zakiah Putri Nurlis; Hendra Syah Putra; Rindu Permata Rahman; Amir Alfath; Titin Indriyani
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 10 (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.v6i10.9156

Abstract

                In the digital era, e-commerce has become an effective solution to increase revenue by using smartphones as the main operational tool. This article aims to analyze the implementation of doing business through the Shopee e-commerce platform in Dumai, especially for Micro, Small, and Medium Enterprises (MSMEs). By adopting a qualitative descriptive approach, data was collected through interviews and literature reviews on digital marketing strategies, challenges, and business opportunities on the Shopee platform. The results show that Shopee provides a number of superior features such as free shipping, coupons, and live streaming that make it easier for MSMEs to promote their products. However, challenges such as limited capital, logistics problems, and tight competition are still the main obstacles. This articl  recommends increasing the use of Shopee features by MSMEs with an emphasis on developing quality products and optimizing marketing strategies such as SEO and social media. Shopee's support through training and more affordable logistics solutions are also considered important in strengthening the competitiveness of MSMEs in the digital market.
Pengaruh Intensitas Aset Tetap, Thin Capitalization, dan Konservatisme Akuntansi Terhadap Tax Avoidance Daffa Haykal Hakim; Aqamal Haq
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 10 (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.v6i10.9158

Abstract

This study aims to prove the effect of Fixed Asset Intensity, Thin Capitalization, and Accounting Conservatism on Tax Avoidance. The object of this research is companies included in the LQ-45 Index in 2020-2023. Sampling in this study using purposive sampling method. This research data was analyzed using panel data analysis with Eviews. The results in this study show the following findings: (1) Fixed Asset Intensity has a positive effect on Tax Avoidance, (2) Thin Capitalization has no effect on Tax Avoidance, (3) Accounting Conservatism has no effect on Tax Avoidance.
Pengaruh Electronic Word of Mouth Instagram dan Kualitas Pelayanan Terhadap Minat Kunjungan Balik Pasien ke RSI Hasanah Muhammadiyah Mojokerto dengan Brand Image Sebagai Variabel Mediasi Feni Wahyuningsih; Wani Devita Gunardi
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 10 (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.v6i10.9171

Abstract

The world has developed rapidly in all aspects, one of which is in the field of technology. This affects the increase in electronic word-of-mouth (eWOM) which has a major impact on the interest in returning to a service. eWOM plays an important role in shaping patient perceptions of the quality of hospital services. Brand image also plays an important role, especially amidst the increasingly tight competition between government and private hospitals. This study aims to determine the influence of electronic word of mouth (eWOM) Instagram and service quality on patient return visit interest to RSI Hasanah Muhammadiyah Mojokerto with brand image as a mediating variable. The research sample was taken from 100 respondents of RSI Hasanah Muhammadiyah Mojokerto patients with an age range of 18-75 years. Data were obtained through questionnaires distributed randomly both online via google form, and offline using questionnaire sheets. The analysis technique used was SEM-PLS (Structural Equation Model-Partial Least Square) using SmartPLS software version 3.3.2. From the results of the analysis, it was obtained that eWOM did not have a significant effect on the intention to return where the p value was 0.096> 0.05, while service quality had a significant effect on the intention to return with a p value of 0.002 <0.05. eWOM did not have a significant effect on brand image where the p value was 0.582> 0.05, while service quality had a significant effect on brand image with a p value of 0.000 <0.05. The brand image variable itself did not have a significant effect on the intention to return patients (p value 0.076> 0.05). Brand image was also unable to mediate the influence of the two eWOM-instagram variables and service quality on the intention to return patients where the p values ​​were 0.636 and 0.124, respectively. The absence of a relationship between eWOM-IG and brand image on the interest in patient return visits is due to the fact that there are still respondents who are not active users of Instagram social media so they are less updated with the hospital profile updated via Instagram. This study found that service quality has a significant effect on brand image and patient return visit interest because it can be used as input for the hospital. The hospital also needs to further consider the use of Instagram social media in conducting promotions that are easily accessible to the community in their area so that they can be right on target in their use, such as by including Instagram links or IDs in various hospital promotional media.
Pengaruh Religiositas dan Literasi Terhadap Kepatuhan Masyarakat Muhammadiyah dalam Membayar Zakat pada LAZISMU Sidoarjo. Mohammad Baihaqi; Masruchin
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 9 (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.v6i9.9174

Abstract

Zakat is one of the pillars of Islam and is obligatory for all able-bodied Muslims. The level of compliance among Muslims in paying zakat remains a challenge, especially within the Muhammadiyah community itself. This study aims to determine whether religiosity and literacy influence the compliance of the Muhammadiyah community in paying zakat to the Muhammadiyah Zakat, Infaq, and Shodaqoh Institution (Lazismu) in Sidoarjo. The quantitative research method was used in this study, using the Muhammadiyah community in the Sidoarjo region as the research population. The sample was selected based on the criteria of respondents already employed. The research instrument was a questionnaire to measure the influence of religiosity and literacy on zakat compliance. Data processing used multiple linear regression analysis with the help of SPSS software. This study found that religiosity and literacy have a positive and significant influence on the compliance of the Muhammadiyah community in paying zakat at Lazismu Sidoarjo. The higher a person's religiosity, the higher their compliance in paying zakat. Similarly, with literacy, individuals with a good understanding of the concepts, laws, and procedures for paying zakat (especially in this digital age) tend to be more compliant in paying zakat, as it can be done anywhere and anytime through various platforms provided by zakat institutions. In this study, religiosity and literacy also had a simultaneous influence, contributing significantly to zakat compliance, with a coefficient of determination (R2) of 57.3%.
Pemberdayaan Sosial Ekonomi Ibu Rumah Tangga melalui UMKM di Kelurahan Gunungpati Hida Farhani Karismawati
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 10 (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.v6i10.9202

Abstract

The involvement of housewives in the Micro, Small, and Medium Enterprises (MSME) sector is one of the strategic approaches to improving the socioeconomic conditions of families, especially in economically disadvantaged communities. This study aims to explore how the participation of housewives in MSMEs contributes to improving family welfare, identify the various challenges they face in running their businesses, and examine the role of local governments in supporting such empowerment programs. This study employs a qualitative descriptive method with data collection techniques including interviews, field observations, and documentation. The findings reveal that the involvement of housewives in MSMEs can increase household income and strengthen family economic independence. However, they also face challenges such as time constraints due to dual workloads, limited access to capital, and insufficient skills in digital marketing. The sub-district acts as an information hub through PKK cadres, facilitates collaboration with universities, and directs residents to participate in training programs from relevant government agencies. The conclusion of this study indicates that the empowerment process of housewives through MSMEs requires more intensive and sustainable cross-sectoral support to address the real challenges faced by the community and strengthen family economic resilience comprehensively.
Analisis Penerapan Kebijakan Peningkatan Fasilitas Rawat Inap Bagi Pegawai dan Keluarganya Serta Dampaknya Terhadap Loyalitas dan Respon Positif Pegawairumah Sakit Balimed Buleleng Wayan Adhi Suryana; Deni Iskandar
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 10 (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.v6i10.9214

Abstract

This study aims to analyze the implementation of the inpatient facility improvement policy for employees and their families at BaliMed Buleleng Hospital, as well as its impact on employee’s loyalty and positive responses. The main focus is to explore how the policy influences employee’s loyalty, including commitment, willingness to stay, and readiness to make sacrifices for the hospital, along with employee’s responses such as job satisfaction and work motivation. This research is a qualitative descriptive study, and its data was collected through questionnaires and direct observation. The objects of the study are employee’s loyalty and response, meanwhile the subjects are the employees of BaliMed Buleleng Hospital who have utilized the improved inpatient facilities. Questionnaire data were used to gather employee’s perceptions, while observation was conducted to complement and validate the data directly. The results show that the implementation of improved inpatient facilities for employees and their families has a positive impact on increasing employee loyalty at BaliMed Buleleng Hospital. Moreover, the implementation of this policy also improves employee’s responses at work. Employee’s responses became significantly more positive after the policy was implemented.
Pengaruh Pendapatan Asli Daerah dan Dana Perimbangan Terhadap Belanja Daerah dan Budget Ratcheting sebagai Variabel Moderasi Afli Audryna; Haryono; Juanda Astarani; Rusliyawati; Nella Yantiana
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 10 (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.v6i10.9219

Abstract

This study aims to analyze the effect of Local Own-Source Revenue (PAD) and Balancing Funds on Regional Expenditure, with Budget Ratcheting as a moderating variable. The research was conducted on the Provincial Government of West Kalimantan for the period 2021–2023 using a quantitative approach and multiple linear regression analysis. The results showed that only Balancing Funds had a significant and positive effect on Regional Expenditure, indicating the strong dependence of regional financing on central government transfers. Meanwhile, PAD had no significant effect, suggesting limited fiscal independence in the province. Furthermore, the Budget Ratcheting variables (X1_Z and X2_Z) did not significantly moderate the relationship between PAD and Balancing Funds with Regional Expenditure. These findings highlight the need for improved local revenue management and more performance-based budgeting to reduce dependency and inefficiency in fiscal policy.
Pengaruh Penerapan Green Accounting, Green Competitive Advantage, Capital Structure, dan Environmental Performance Terhadap Nilai Perusahaan Pada Perusahaan Sektor Energi yang Terdaftar di Bursa Efek Indonesia Tahun 2021-2023 Wahyu Ramadhan; Hermi Karom
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 10 (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.v6i10.9234

Abstract

This study aims to examine the influence of Green Accounting, Green Competitive Advantage, Capital Structure, and Environmental Performance on Firm Value. The research was conducted on energy sector companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period, with a total of 111 observations. The analytical method employed was multiple linear regression. The results show that Green Competitive Advantage and Environmental Performance have a significant positive effect on Firm Value, while Green Accounting and Capital Structure have no significant effect. These findings reinforce the relevance of the Resource-Based View and Legitimacy Theory in explaining how firm value is created through sustainability strategies. On the other hand, the insignificant effect of Green Accounting is likely due to the limitations of using a dummy-based measurement, which does not fully capture the quality of implementation. The implications of this study highlight the strategic importance of environmental competitiveness and environmental performance as key determinants of firm value in the energy sector.

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