cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
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
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
 148   149   150   151   152 
Evaluation of the Impact of Internal Audit, Good Corporate Governance, and Intellectual capital on Financial Perfomance Fauziyah, Nurul; Rochmatullah, Mahameru Rosy
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.v6i10.10004

Abstract

Financial performance serves as a key signal of a firm’s stability and operational effectiveness. This research investigates how Internal Audit, Good Corporate Governance (GCG), and Intellectual Capital (IC) shape banks’ financial outcomes, assessed through Non-Performing Loans (NPL), Return on Assets (ROA), and Return on Equity (ROE). A quantitative design was applied, utilizing secondary data extracted from the annual reports of 44 banks listed on the Indonesia Stock Exchange during 2019–2023. Multiple linear regression, processed via SPSS, was employed for analysis. Results reveal that Internal Audit and Intellectual Capital exert a significant positive effect on financial performance, whereas GCG shows no notable influence. Collectively, the three variables demonstrate a significant role in determining banking performance. The study underscores the necessity of reinforcing internal audit practices and optimizing intellectual resources to safeguard financial resilience, while also advancing theoretical discourse in banking risk management.
Pengaruh Profitabilitas, Leverage, Likuiditas, dan Pertumbuhan Penjualan Terhadap Agresivitas Pajak Pada Perusahaan Manufaktur di Indonesia Pertiwi, Vira; Sihono, Agus
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 11 (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.v6i11.9432

Abstract

From 2019 to 2023, this study examines how tax aggressiveness affects profitability, leverage, liquidity, and sales growth in Indonesia Stock Exchange (IDX) pharmaceutical manufacturing companies. This study sampled nine pharmaceutical companies using purposive sampling. SPSS performed multiple linear regression. Researcher found no correlation between liquidity and tax aggressiveness. Conversely, profitability and leverage negatively affect tax aggressiveness, while sales growth has a positive impact. These findings suggest that certain financial conditions do not directly drive companies to engage in aggressive tax practices. Profitable businesses tend to be more compliant with tax obligations. The results highlight the importance of evaluating tax management strategies based on transparency and compliance principles. Furthermore, shareholders should assess potential tax aggressiveness comprehensively, rather than relying solely on financial metrics.
The Effect of Company Size, Profitability, Liquidity, Leverage, Sales Growth on Company Value Adam Erlangga; Kartika Hendra Ts; Supawi Pawenang
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 11 (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.v6i11.9467

Abstract

This study aims to test and analyze the influence of company size, profitability, liquidity, leverage, and sales growth on company value.The research method in this study is quantitative. The data source in this study is the official website of the Indonesia Stock Exchange. Meanwhile, the research period was taken for 5 years from 2020 to 2024. The population and sample used were Transportation & logistics companies listed on the IDX for the period 2020 - 2024. The technique used in this study was Purposive Sampling with certain criteria. The techniques used were observation methods and documentation methods in the form of financial reports listed on the IDX throughwww.idx.co.idfor 5 years. The data analysis techniques used were statistical analysis, namely multiple linear regression, F test, t test, and coefficient of determination. The research results show that company size, profitability, liquidity, and sales growth have no effect on company value. However, leverage does.
Pengaruh Profitabilitas, Likuiditas, Ukuran Perusahaan, dan Komite Audit Terhadap Laporan Keberlanjutan Suminar, DD Puspa; Purwaningsih, Eny
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 11 (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.v6i11.9469

Abstract

Sustainability reports are created to provide information about the company's activities and as a form of corporate responsibility for the environment and social. This research aims to determine the extent to which profitability, liquidity, company size, and audit committee influence the level of sustainability report disclosure. This research applies a quantitative approach that utilizes secondary data sources, selected using a purposeful sampling method, resulting in a sample of 69 food and beverage sector companies listed on the IDX during the period 2021 to 2023. This research uses multiple linear regression models followed by classical assumption testing consisting of normality, multicollinearity, heteroscedasticity and autocorrelation tests, as well as hypothesis testing. Based on the findings of this research, it is known that profitability, liquidity and audit committee variables do not have a significant influence on sustainability reporting. Meanwhile, the firm size variable significantly influences sustainability reporting. This research is expected to increase the awareness of entities to publish more comprehensive sustainability reports.
Pengaruh Penerapan Good Governance, Pemahaman Standar Akuntansi Pemerintahan terhadap Kualitas Laporan Keuangan Pemerintah Daerah Kabupaten Karawang Jennifer Carolina Golung; R. Budi Hendaris
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 11 (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.v6i11.9522

Abstract

The quality of local government financial reports is a key indicator of the accountability of public financial management. Although the Karawang Regency Government routinely receives an Unqualified Opinion (WTP), this opinion is often accompanied by an Explanatory Paragraph (WTP-DPP), which indicates significant audit findings from the Supreme Audit Agency (BPK). These audit findings indicate that there are still inconsistencies in good governance practices and weaknesses in understanding Government Accounting Standards (SAP). This study aims to analyse the influence of the implementation of good governance and understanding of Government Accounting Standards (SAP) on the quality of financial reports in the Karawang Regency Government. The research method used is quantitative research. The data was collected through a questionnaire. The target population consists of 22 Local Government Agencies (OPD) with a sample size of 44 respondents. The sampling approach used is saturated sampling. Data analysis was conducted using IBM SPSS version 27. The results of the analysis indicate that the implementation of good governance has a significant partial effect on the quality of financial reports. Similarly, understanding of Government Accounting Standards has a significant partial effect on the quality of financial reports. Simultaneously, these two variables contribute 62.8% to the quality of financial statements, while the remaining 37.2% is influenced by other factors not explained in this study.
Analisis Strategi Pemasaran Keramik Lantai Menggunakan Metode SWOT pada PT.XYZ Khusen Rifai, Achmad; Nuriyanto
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 11 (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.v6i11.9538

Abstract

This study aims to formulate an effective and sustainable marketing strategy for PT. XYZ in response to the declining sales of ceramic floor tiles from 2021 to 2024. The research employs a descriptive quantitative method by utilizing SWOT (Strengths, Weaknesses, Opportunities, Threats) analysis to evaluate internal strengths and weaknesses, as well as external opportunities and threats that influence marketing performance. Data were collected through interviews with marketing decision-makers, documentation of sales reports, and direct observation of the company’s marketing activities. The SWOT analysis revealed several strategic issues, including limited promotional outreach, fluctuating customer demand, pricing pressure from competitors, and untapped market opportunities. Based on the SWOT matrix, strategic alternatives were formulated by combining internal and external factors into four categories: SO (Strength–Opportunity), WO (Weakness–Opportunity), ST (Strength–Threat), and WT (Weakness–Threat). The findings indicate that the most crucial strategy is to enhance digital marketing and promotional activities, particularly through online platforms and social media. Additional strategies include the development of environmentally friendly products and the formation of strategic distribution partnerships to expand market reach. These strategies are expected to strengthen PT. XYZ’s competitive position, align with evolving consumer trends, and increase overall market share. The study concludes that the application of SWOT analysis offers a structured and practical framework for identifying marketing priorities. Consequently, the SWOT-based strategic analysis places PT. XYZ in Quadrant I, supporting an aggressive strategy. This approach is beneficial as it leverages the company's strengths to seize external opportunities such as market penetration, product development, vertical integration, and diversification. Keywords: marketing strategy; SWOT analysis; ceramic industry; strategic planning;IFAS and EFAS Matrix
The Influence of Good Corporate Governance and Environmental Management Systems on ESG Risk Ratings: An Empirical Study of LQ45 Companies in Indonesia Astria Putri Santosa; Dwi Jayanti
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 11 (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.v6i11.9544

Abstract

This study critically examines the influence of Good Corporate Governance (GCG) and Environmental Management Systems (EMS) on Environmental, Social, and Governance (ESG) Risk Rating in LQ45 companies listed on the Indonesia Stock Exchange during the 2021–2024 period. Elevated ESG Risk Ratings in several firms highlight ongoing challenges in managing sustainability-related risks, suggesting the need for more effective governance and environmental strategies. Using purposive sampling, a total of 9 companies were selected, yielding 36 observations. Data analysis was conducted through multiple linear regression using IBM SPSS Statistics 27. The findings indicate that GCG has a significant negative effect on ESG Risk Rating, implying that stronger governance practices contribute to lower ESG risk exposure. In contrast, EMS shows no significant effect. Nonetheless, both variables, when assessed simultaneously, exhibit a significant joint influence on ESG Risk Rating, underscoring their combined relevance in shaping corporate sustainability risk profiles.
Pengaruh Fraud Risk, Karakteristik Auditor Independen, dan Kinerja Perusahaan Terhadap Kualitas Audit Salsabila Syifa; Hexana Sri Lastanti
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 11 (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.v6i11.9586

Abstract

This study aims to analyze the influence of fraud risk, workload, auditor specialization, and company performance on audit quality in infrastructure companies listed on the Indonesia Stock Exchange (IDX) during the period 2021–2023. The method used is a quantitative approach with secondary data obtained from company financial reports. Audit quality is measured using the absolute value of discretionary accruals based on the Modified Jones model. The results indicate that fraud risk, workload, and auditor specialization do not significantly affect audit quality, while company performance does. These findings emphasize the importance of auditors' competence and experience in specific industries, as well as company financial performance, in supporting better audit quality.
Pengaruh Budaya Organisasi dan Motivasi Kerja terhadap Kinerja Karyawan PT XYZ di Kabupaten Bekasi Agustin, Fadia Etwina Nur; Sukoco, Iwan; Dai, Ratna Meisa
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 11 (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.v6i11.9591

Abstract

Employee performance is a strategic factor in achieving organizational goals, particularly in the manufacturing sector which demands high efficiency. PT XYZ faces challenges in maintaining employee performance amid changes in the work environment. This study aims to analyze the influence of organizational culture and work motivation on employee performance. A quantitative approach was used by conducting a survey of all 62 permanent employees through a Likert scale questionnaire. Data were analyzed using multiple linear regression with SPSS version 29. The results show that both organizational culture and work motivation significantly affect employee performance, both individually and jointly. The Adjusted R² value of 0.679 indicates that 67.9%  of the variation in performance can be explained by these two variables. The organizational culture, which incorporates Japanese principles such as Kaizen and 5R, helps create a structured and collaborative work environment, although the implementation is not uniform across divisions. Meanwhile, work motivation, especially the need for achievement, has a more dominant impact on performance. These findings emphasize that the combination of a strong organizational culture and an inclusive motivation system is a key foundation in developing human resource competitiveness in multinational companies.
Pengaruh Work-Life Balance Terhadap Kinerja Karyawan Gen Z: Studi Kasus pada PT XYZ Zakira, Dhevina Nisa; Chan, Arianis; Muhyi, Herwan Abdul
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 11 (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.v6i11.9602

Abstract

Changes in work preferences among generation Z have positioned work-life balance as one of the key aspects that companies need to pay attention to. An imbalance between work demands and personal life has the potential to decrease employee performance. This study aims to determine the effect of work-life balance on the performance of generation Z employees at PT XYZ. The research uses a descriptive quantitative approach with a survey method through the distribution of questionnaires. The sampling technique applied is saturated sampling, involving all 42 generation Z employees at PT XYZ. Data analysis was conducted using simple linear regression with the assistance of SPSS version 30. The results indicate that the employees’ work-life balance is in the good category, as is their performance. The coefficient of determination value of 0.431 shows that work-life balance contributes 43.1% to employee performance, while the remaining percentage is influenced by other factors not examined in this study. Therefore, it can be concluded that the better the work-life balance perceived by employees, the higher the level of performance they tend to achieve.

Page 150 of 158 | Total Record : 1573

 148   149   150   151   152 

Filter by Year

2023 2025


Reset
Filter By Issues
All Issue Vol. 6 No. 12 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 11 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 10 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 9 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 8 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 7 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 6 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 5 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 4 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 3 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 2 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 1 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 12 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 11 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 10 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 9 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 8 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 7 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 6 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 5 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 4 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 3 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 2 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 1 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 4 No. 6 (2023): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam More Issue