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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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Mekanisme Refinancing Syariah dalam Produk KPR Menggunakan Akad Musyarakah Mutanaqishah pada BTN KCPS Magelang Syifa Al Murtadho; Miftahur Rahman; Achmad Abdul Fatah
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.v6i10.9665

Abstract

This study aims to analyze the mechanism of Sharia Refinancing in mortgage (KPR) products using the Musyarakah Mutanaqisah contract at BTN KCPS Magelang. The main issue addressed is whether this practice aligns with the fatwa issued by the Indonesian Ulema Council (MUI) regarding Sharia Refinancing. This research uses a case study approach, specifically field research, which involves direct access to the field through interviews with relevant parties and the collection of data from BTN KCPS Magelang. This ensures the data is credible and accountable. The analysis is conducted deductively, drawing specific conclusions from general questions. The results of the study conclude that Sharia Refinancing can be carried out through Take Over or Top Up financing, where a customer has an asset financed by another bank but is no longer able to make the payments. Consequently, the customer applies for a loan from another bank to finance the same asset, a process referred to as Sharia Refinancing. In terms of the pillars and conditions, mechanisms, and provisions, the Sharia Refinancing process complies with MUI Fatwa No. 89/DSN-MUI/XII/2013. Customers are allowed to engage in this refinancing process, provided they adhere to the established pillars, conditions, mechanisms, and provisions.
Pengaruh Etika Bisnis dan Kepuasan Pelanggan Terhadap Loyalitas Pelanggan di Auto 2000 Soekarno Hatta Bandung Yosua Henoch Maraden; Kiagus Muhammad Amran; Asarethka Adjane Annisawati
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.v6i10.9667

Abstract

This study aims to analyze the influence of business ethics and customer satisfaction on customer loyalty at Auto2000 Soekarno-Hatta Bandung. The research method employed is quantitative with a survey approach, involving respondents who are Auto2000 customers. Sampling was conducted using purposive sampling with a total of n respondents. The research instrument was a questionnaire tested for validity and reliability, while data analysis employed multiple linear regression to examine the effect of the independent variables, namely business ethics (X1) and customer satisfaction (X2), on the dependent variable, customer loyalty (Y). The results show that, partially, business ethics has a positive and significant effect on customer loyalty, and customer satisfaction also has a positive and significant effect on customer loyalty. Simultaneously, both independent variables have a positive and significant impact on customer loyalty. The coefficient of determination (R²) indicates that the proportion of the contribution of business ethics and customer satisfaction to customer loyalty is substantial, while the remainder is influenced by other factors outside this study. These findings affirm that implementing strong business ethics principles—such as honesty, transparency, and responsibility—combined with delivering services that meet or exceed customer expectations, is a crucial strategy for building and sustaining customer loyalty in the automotive industry
Pengaruh Literasi Keuangan, Fintech Payment Gateway Terhadap Peningkatan Pendapatan UMKM di Kota Palembang. Fawaz Taufiqurrahman; Ade Kemala Jaya
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.v6i10.9669

Abstract

This study aims to analyze the influence of financial literacy, fintech payment gateways on increasing the income of MSMEs in Palembang City. The scope of the study includes businesses run by MSMEs in several malls, namely PS Mall, OPI Mall, IP Mall, and PTC Mall. Primary data was collected through the distribution of Google Form-based questionnaires to 100 respondents. Data analysis was carried out using the SmartPLS4 application through a multivariate statistical approach Partial Least Squares Structural Equation Modeling (PLS-SEM). The results of the study indicate that partially, the financial literacy variable has a significant positive effect on increasing income. Meanwhile, payment gateways also have a significant positive effect. This study is expected to contribute and serve as a reference in running businesses that will be run by MSMEs. The novelty of the study lies in the focus of the study area, namely in several malls that have been mentioned and are located in Palembang City, as well as the novelty of the use of testing tools in previous studies that use SPSS linear regression.
Analisis Efektivitas Kebijakan Pemutihan Pajak Terhadap Penerimaan Pajak Kendaraan Bermotor: Studi pada Badan Pendapatan Daerah Provinsi Kalimantan Timur Dewi Ratna Rahimi; Rusliansyah
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.v6i10.9674

Abstract

The purpose of this study is to determine the effectiveness level of the tax whitening policy, which includes relief and elimination of tax penalties, on motor vehicle tax revenue, as well as to compare the tax revenue targets before and after the implementation of the policy. This research employs a descriptive quantitative approach using secondary data, including the target and realization of motor vehicle tax revenue and tax arrears from 2019 to 2024. The analysis methods used include calculating the tax arrears clearance rate, the effectiveness of tax revenue collection, and the contribution of arrears clearance to total revenue. The results show that the effectiveness of motor vehicle tax revenue collection was categorized as very effective during the observed period, with actual revenues exceeding the targets each year. However, the contribution of arrears clearance to total revenue tended to decline and remained low, indicating that most revenue was derived from taxpayers who paid on time.
Pengaruh Profitabilitas, Kualitas Audit dan Transformasi Digital Terhadap Nilai Perusahaan dengan Manajemen Laba Sebagai Variabel Moderasi: Studi Perusahaan Konstruksi pada Bei Periode 2019-2023 Putri Zahra Afiifah; Suratno; JMV Mulyadi
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.v6i10.9678

Abstract

This research analyzes the influence of profitability, audit quality and digital transformation on company value, as well as the moderating role of earnings management in construction companies in Indonesia during the 2019-2023 period. By using secondary data in the form of annual reports of companies listed on the Indonesia Stock Exchange, this research applies a multiple linear regression model with interactions (MRA). The research results show that profitability (measured by ROA) and digital transformation have a significant positive effect on company value, with B coefficients of 0.263 (p-value = 0.000) and 0.116 (p-value = 0.026), respectively. On the other hand, audit quality has no significant effect (B = -0.006, p-value = 0.933). In addition, earnings management moderates the influence of audit quality and digital transformation on firm value, but does not moderate the relationship between profitability and firm value. These findings emphasize the importance of profitability and digital transformation in increasing company value in the construction sector, as well as the role of earnings management in strengthening the influence of several of these factors. This research contributes to understanding the factors that influence company value in the Indonesian construction industry.
Self-Efficacy sebagai Mediator Work Environment dalam Memengaruhi Job Satisfaction pada Pink-collar Workers di Surabaya Asnawi, Anita; Arfani, Mochammad
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.v6i9.9684

Abstract

Pink-collar workers frequently engage directly with customers possessing diverse personalities and demands, requiring strong psychological resilience and interpersonal skills. This study aims to examine the effect of work environment on job satisfaction through the mediating role of self-efficacy among pink-collar workers in Surabaya. A quantitative approach was employed using a survey method involving 100 respondents, selected based on their direct involvement in customer service within the hospitality, education, banking, and retail sectors. Data analysis was conducted using SmartPLS 3.0. The results reveal that the work environment has a positive and significant effect on self-efficacy, indicating that a safe, comfortable, and supportive workplace enhances employees’ confidence in their abilities. Furthermore, self-efficacy significantly influences job satisfaction and partially mediates the relationship between work environment and job satisfaction. The direct effect of work environment on job satisfaction is also significant, affirming that job satisfaction is more likely to occur when the work environment supports employees physically, socially, and psychologically. The research model explains more than seventy-five percent of the variance in job satisfaction, highlighting the importance of integrating both external and internal factors in shaping positive work experiences. These findings provide practical implications for organizations to foster conducive work environments that enhance self-efficacy and job satisfaction among pink-collar employees.
Faktor Penganggaran, Penatausahaan, dan Aplikasi Akuntansi Terhadap Kualitas Laporan Keuangan Studi Kasus pada Rumah Sakit Mata Makassar Caesaria Febriastri, Safira; Wikan Kinasih, Hayu
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.v6i10.9692

Abstract

This study aims to analyze the effect of budgeting, administration, and accounting applications on the quality of financial reports at the Makassar Eye Hospital. This type of research uses a quantitative approach with data collection through questionnaires and direct surveys. The sampling was conducted usiang a purposive sampling method. The population that became the object of research was employees who were directly involved in managing the hospital's accounting information system, totaling 30 employees. The analysis method applied is Partial Least Squares Structural Equation Modeling (PLS-SEM) with software SmartPLS.. The results of the data analysis show that budgeting, administration and financial applications exert a significant impact  on the quality of financial statements. The model explains is 0.812 or 81,2% of, while 18,8% accounted for by  variables not examined in this research.
Pengaruh Literasi Keuangan dan Persepsi Risiko Terhadap Keputusan Investasi Generasi Z di Kota Bandung dengan Locus of Control Sebagai Variabel Moderasi Edelways Riry Surya Palupi; Eka Yulianti
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.v6i10.9717

Abstract

This study aims to determine the influence of financial literacy and risk perception on investment decisions among Generation Z in Bandung City, with locus of control as a moderating variable. The research method used is a quantitative survey approach. The population in this study was Generation Z residents in Bandung City who had invested at least once. The total sample size was 100 respondents, determined through purposive sampling, with data obtained through online questionnaires. This study used moderated regression analysis with the assistance of SPSS version 26. The results showed that financial literacy has a positive influence on investment decisions, risk perception has a positive influence on investment decisions, locus of control moderates financial literacy on investment decision-making, financial literacy and risk perception jointly have a positive influence on investment decision-making, and locus of control moderates risk perception on investment decisions.
Pengaruh Motivasi Kerja dan Work Life Balance Terhadap Kepuasan Kerja Karyawan Bagian Keuangan Non ASN Sekretariat DPRD Kota Cimahi Sheila Arinda; Juddy Prabowo
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.v6i10.9722

Abstract

                The most important thing for an institution is human resource management. Good job satisfaction will have a positive impact on the institution, in improving employee job satisfaction by observing employee work motivation and work-life balance. From the findings of the data on tardiness and absenteeism, it can be seen that there is a high rate of unexplained absenteeism among employees in the finance department of the Cimahi City DPRD Secretariat. This investigation purposes to identificate how much work-life balance and work motivation, both separately and together, impact employees' job satisfaction in the Cimahi City DPRD Secretariat's non-civil servant financial separation. This is a quantitative study with respondents being all 33 non-civil servant employees in the finance department of the Cimahi City DPRD Secretariat. Questionnaires with a semantically distinct scale for measurements were employed for gathering data, and SPSS version 27 was utilized as a data processing tool for descriptive and associative methods of data analysis.  Both work motivation and work-life balance have a favorable impact on employee job satisfaction, according to the findings of this study.  Additionally, the job satisfaction of non-ASN finance department employees at the Cimahi City DPRD Secretariat is influenced by both work motivation and work-life balance at the same time.  
Peran Mediasi CSR (Corporate Social Responsibility) Berbasis CAR (Capital Adequacy Ratio) dan LDR (Loan To Deposit Ratio) Terdapat Profitabilitas pada Bank yang Terdaftar di Bei Tahun 2020-2024. Wahyu Trisanti; Ati Retna Sari; Supami Wahyu Setiyowati
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.v6i10.9728

Abstract

This study aims to determine the effect of Capital Adequacy Ratio (CAR) and Loan-to-Deposit Ratio (LDR) on profitability, with Corporate Social Responsibility (CSR) based on Global Reporting Invitation (GRI) indicators as an intervening variable in banking sector companies. The research method used in this study is a quantitative intervening method using secondary data derived from financial reports for the 2020-2024 period. The sample in this study was 40 banks listed on the Indonesia Stock Exchange using a purposive sampling technique. The data analysis technique used in this study was the Measurement Outset Model, an internal model, and hypothesis testing using SmartPLS. The results indicate that Corporate Social Responsibility (CSR) has a mediating role in the effects of Capital Adequacy Ratio (CAR) and Loan-to-Deposit Ratio (LDR) on profitability. This study recommends CSR (Corporate Social Responsibility) by considering the Capital Adequacy Ratio (CAR) and Loan to Deposit Ratio (LDR) factors because these activities require expenditures or financing within the company. Future researchers can consider analyzing other variables related to CSR (Corporate Social Responsibility) and profitability.

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