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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 1,573 Documents
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SROI Analysis of the “Sayurpreneurship 4.0” Creating Shared Value Program by Master of Management, Airlangga University 2024 Taufiq Muhammad Khozin; Gancar Candra Premananto
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.v6i10.9237

Abstract

The advancement of technology in the digital era 4.0 has driven a significant shift in business models, from conventional to digital, requiring entrepreneurs to adapt in order to enhance efficiency and competitiveness. The Creating Shared Value (CSV) program titled Sayurpreneurship 4.0: Digitalization Strategy for Vegetable Vendors, initiated by Master of Management students from the Faculty of Economics and Business, Universitas Airlangga in 2024, represents a community engagement effort aimed at empowering traditional vegetable vendors through digital transformation. This quantitative study collected primary data through observation and interviews with program stakeholders to evaluate the social impact of the initiative. The results of the Social Return on Investment (SROI) calculation indicate that every Rp1 invested generates a social return of Rp7.04. These findings highlight that the digitalization of traditional vegetable vendors not only creates significant social value but also contributes to the achievement of Sustainable Development Goals (SDGs) Nos. 1, 4, 8, and 10. The study emphasizes the urgency of accelerating digital transformation among micro and small enterprises, fostering a modern business mindset, and developing similar high-impact social investment programs in the future.
Implementasi Etika Bisnis Islam dalam Meningkatan Penjualan Thrifting di Pasar Amahami Kota Bima Rangga Dzikrul Rabbani; Ichwan P. Syamsuddin; Umar Sagaf
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.v6i10.9238

Abstract

This research was conducted to find out how the implementation o Islamic business ethics can contribute to the increase in thrifting sale in Amahami Market, Bima City and what are the challenges faced b thrifting traders in implementing Islamic business ethics in Amaham Market, as well as the solutions offered. This research also use descriptive qualitative research methods with observation, interview and documentation of 15 sellers and buyers of thrifting goods in th amahami market of bima city. The results of this study indicate tha the application of Islamic business ethics in Amahami Market i proven to be able to increase consumer confidence in thrifting traders This trust arises because traders carry out honest and transparen business practices, are committed to the quality of goods and pric fairness, behave fairly and serve kindly, and have social care However, the application faces several challenges including the lac of a comprehensive understanding of Islamic Business Ethics, unfai competition between merchants, limited resources and access t training, and the challenges of local culture and traditions. In line wit these challenges, it also offers solutions to overcome them, namely b Increasing the Understanding and Awareness of Traders, providin Consumer Education and Increasing the Role of the Community, a well as the Establishment of Community-Based Market Supervisor Institutions
Pengaruh Operating Cash Flow, Operating Capacity, Sales Growth, dan Leverage Terhadap Financial Distress Silfi Alfiani; Regina Jansen Arsjah
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.v6i10.9243

Abstract

This study examines the relationship between operating cash flow, operating capacity, sales growth, and leverage on financial distress in cyclical consumer sector companies in Indonesia during the 2021-2023 period. Using a quantitative approach and panel data regression model, this study aims to identify operational and structural indicators that play a role in reflecting the financial condition of companies. The findings show that operating cash flow has a positive effect on financial distress, contrary to the initial assumption that higher cash flow reflects financial resilience. On the other hand, operating capacity and sales growth have no effect on financial distress. Leverage shows a negative effect on financial distress, indicating that firms with higher levels of debt in certain contexts can better manage financial stress. These results highlight the importance of understanding operational dynamics and capital structure contextually in an effort to anticipate potential corporate financial crises.
Pengaruh Kompetensi dan Kecerdasan Emosional Terhadap Kinerja Karyawan dengan Kepemimpinan Sebagai Variabel Intervening pada Pt. Bintang Ujung Kulon Mandiri (BUKM) Yasir Rusadi, Achmad; Muhtadin, Imam; Husainah, Nazifah; Hasanah, Hasanah
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.v6i10.9246

Abstract

This study aims to find out and analyze the influence of competence and leadership on employee performance with work motivation as a mediating variable in PT. Bintang Ujung Kulon Mandiri. The method in this study uses an associative method with a quantitative research approach. Meanwhile, the number of samples used was 52 respondents, using saturated samples for the sampling method. The analysis method used is SEM-PLS. The results of the study indicate that, (1) competence has a significant influence on employee performance, (2) emotional intelligence has a significant influence on employee performance, (3) competence has a significant influence on leadership, (4) emotional intelligence has a significant influence on leadership, (5) leadership has a significant influence on employee performance, (6) competence has a significant influence on employee performance through leadership, and (7) emotional intelligence has a significant influence on employee performance through leadership.
Bagaimanakah Lemahnya Tata Kelola Perusahaan Dapat Mendorong Akuntansi yang Kreatif dalam Menciptakan Ilusi Laporan Keuangan? Maccauley Riyono, Kenley; Stanley, Nicklaus; Easter, Rafael Savio; Adijaya, Vincent; Purnomo, Ruben Putranto
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.v6i9.9247

Abstract

This study aims to analyze the effectiveness of capital market regulations and financial reporting standards in Indonesia in mitigating fraudulent financial performance manipulation. The research sample focuses on PT Garuda Indonesia (Persero) Tbk. during the periods 2017–2018 and 2022–2023. The research was conducted using the content analysis method and literature review to explore the financial statements and sustainability reports in depth. The study examines aspects such as ownership structure, board structure, executive incentives, CEO duality, audit quality, and financial pressure to assess corporate governance, while indications of manipulation are identified using the Beneish M-Score. The results show that the effectiveness of financial statements as a tool for economic decision-making still faces significant challenges due to biases arising from agent behavior. Thus, the effectiveness of capital market regulations and financial reporting in Indonesia has not yet fully succeeded in reducing the risk of financial statement manipulation.
Analisis Pengaruh Lokasi, Variasi Produk dan Kualitas Pelayanan Terhadap Keputusan Pembelian pada Toko Sihab Grosir dan Eceran di Kecamatan Padaherang Halda Nurohmah; Muchammad Agung Miftahudin; Arini Hidayah; Meydy Fauziridwan
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.v6i9.9259

Abstract

The growth of the retail industry in Padaherang District, Pangandaran Regency, has intensified competition between modern retail outlets and traditional stores, including staple goods businesses. This study aims to analyze the influence of location, product variety, and service quality on consumer purchasing decisions at Toko Sihab (Wholesale and Retail). A quantitative approach was employed using a survey method involving 110 respondents drawn from an estimated population of 1,500 customers, determined based on Roscoe’s guideline. Data were collected through a five-point Likert scale questionnaire and analyzed using multiple linear regression with the assistance of SPSS software. The results indicate that, both partially and simultaneously, location, product variety, and service quality have a positive and significant effect on consumer purchasing decisions. A strategic and accessible location, a wide variety of products that meet consumer needs, and friendly, responsive service are key factors in attracting and retaining customers. These findings highlight the importance of consumer-oriented marketing strategies in enhancing the competitiveness of traditional retail stores amid the growing dominance of modern retail outlets.
Pengaruh Audit Report Lag, Komite Audit, Financial Health, dan Pertumbuhan Perusahaan terhadap Opini Audit Going Concern Saighotun Haniyah; Regina Jansen Arsjah
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.v6i10.9262

Abstract

This study aims to examine the effect of audit report lag, audit committee, financial condition, and company growth on going concern audit opinion. This study uses a quantitative approach with secondary data obtained from the financial statements of infrastructure sector companies listed on the Indonesia Stock Exchange (IDX) with the research year 2021 to 2023, a total of 61 companies included in the research sample lasted for three years resulting in a total of 183 samples obtained by purposive sampling technique. This study uses descriptive statistical analysis, binary logistic regression analysis, hypothesis testing for its analysis. The results of this research analysis indicate that audit report lag has a positive effect on going concern audit opinion, audit committee has no effect on going concern audit opinion, financial health has a negative effect on going concern audit opinion, and company growth has no effect on going concern audit opinion.
Strategi Pemasaran Syariah dalam Upaya Meningkatkan Pendapatan Pengusaha Tenun di Kelurahan Ntobo Rahmatan Setiadin; Umar Sagaf; Muhammad Zia Ulhaq
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.v6i10.9296

Abstract

This study aims to analyse sharia marketing strategies in increasing the income of weaving entrepreneurs in Ntobo Village, Bima City. The traditional weaving industry in this region not only has high cultural value, but is also the main source of livelihood for the local community. However, weaving entrepreneurs face challenges in the form of limited market access, competition with imported products, and lack of understanding of sharia marketing and modern marketing strategies. This research uses a descriptive qualitative method with data collection techniques through observation, semi-structured interviews, and documentation of 15 weaving entrepreneurs. The results showed that the implementation of sharia marketing strategies, which include honesty and transparency in transactions, provision of halal and quality products, sharia value-based promotion through social media, and strengthening personal relationships with consumers, contributed positively to increasing consumer confidence and entrepreneurial income. In addition, collaboration through artisan communities and participation in exhibition activities helped expand the marketing network. Despite facing challenges in terms of capital, market access and digital skills, weaving entrepreneurs in Ntobo have great opportunities through government support and increased public awareness of local products based on Islamic values. This study concludes that the integration of sharia principles and modern marketing strategies can sustainably increase the competitiveness and income of weaving entrepreneurs, while maintaining the cultural and religious values of the Ntobo community.
Analisis Sistem Rekrutmen dan Seleksi yang Berimplikasi Pada Kinerja Karyawan: Study Kasus pada PT Mega Auto Central Finance Rendy Renaldi; Reniza Helena Putri
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.v6i10.9303

Abstract

Human Resource (HR) plays a crucial role in the success of organization. The recruitment and selection system at PT Mega Auto Central Finance and its impact on employe performance. The research employs a qualitative approach with interview as the primary method to understand the selection process. The findings indicate that PT MEGA AUTO CENTRAL FINANCE has implemented a system that considers job performance, personal traits, and work behavior when selecting candidates. However there are some recommendations for improvement. First, concerning the recruitment system, the company can diversify its sources for recruiting employes by collaborating with educational institutions and online platform. Second, in the selection proses, the company needs to enhance objectivity and diversity by ensuring that assessment are based on relevant competencies and qualifications while considering the diversity of the candidates being evaluated. These improvements are expected to strengthen employees’ contribution to the company’s goals. Thus, this research provides at better understanding of the importance of and effective recruitment and selection system in supporting organizational performance.
Pengaruh Promosi Penjualan, Kualitas Pelayanan, dan Kemudahan Terhadap Loyalitas Pelanggan Dompet Digital ShopeePay Hana Pratiwi; Luthfi Zamakhsyari; Herni Justiana Astuti; Fatmah Bagis
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.v6i9.9319

Abstract

This research aims to analyze the influence of promotions, service quality and convenience on ShopeePay digital wallet customer loyalty. The method used is a quantitative approach with primary data from 158 students who are active ShopeePay users at three universities in Purwokerto: Jenderal Soedirman University, UIN Prof. K.H. Saifuddin Zuhri, and Muhammadiyah University Purwokerto. The sampling technique used purposive sampling, by distributing questionnaires via Google Form. Data were analyzed using IBM SPSS Statistics 26 through validity, reliability, classical assumptions, F test and t test. The research results show that promotion and convenience have a positive and significant effect on customer loyalty, while service quality has a positive and insignificant effect on customer loyalty. These findings indicate that attractive promotions and ease of use of services play a greater role in forming customer loyalty than service quality alone.

Page 142 of 158 | Total Record : 1573

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