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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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Antecedents of purchase intention in the use of online travel agents Muhamad Yusup Alwi; Luki Adiati Pratomo
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.v6i11.9614

Abstract

The purpose of this study is to analyze whether there is a positive impact of information credibility, information quality, reviewer expertise, information quantity, product rating on the adoption of e-wom information, analyze whether there is a positive impact of e-wom information adoption on purchase intention, information from e-wom on attitude, information from e-wom on subjective norms, attitude on purchase intention, subjective norms on purchase intention. This research involves the use of the structural analysis method Equation Modeling (SEM) as a statistical tool to process research data, while data processing uses software tools, namely SPSS 21 and AMOS 23. The sampling technique used is purposive sampling. The expected results in this study can be concluded that there is a positive influence of information credibility on information adoption, information quality on information adoption, reviewer expertise on information adoption, information quantity on information adoption, product rating on information adoption, information adoption on purchase intention, information adoption on attitude, information adoption on subjective norms.
Pengaruh DPK, Pembiayaan Mudharabah, Musyarakah, Murabahah, dan Ijarah Terhadap Kinerja Keuangan dengan NPF Sebagai Variabel Moderasi Pada Bank Umum Syariah Galuh Andini Novarina; Dimas Emha Amir Fikri Anas; Mochamad Fariz Irianto
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.v6i11.9688

Abstract

This study aims to analyze the effect of Third Party Funds (DPK), Mudharabah Financing, Musyarakah, Murabahah, and Ijarah on the financial performance of Indonesian Islamic banks, using Non-Performing Financing (NPF) as a moderating variable. This study employs a quantitative approach using secondary data obtained from the fourth-quarter financial reports of Indonesian Islamic banks for the period 2021–2023. The sampling technique used is purposive sampling, and the data is analyzed using Structural Equation Modeling-Partial Least Squares (SEM-PLS). The results of the study indicate that Musyarakah and Murabahah financing influence financial performance measured by Return on Assets (ROA), while TFD, Mudharabah, Ijarah, and NPF do not influence financial performance measured by Return on Assets (ROA). However, NPF can moderate the relationship between DPK, Musyarakah, and Murabahah financing and financial performance, but does not moderate Mudhrabah and Ijarah financing. This study highlights the importance of managing credit risk in enhancing the effectiveness of financing schemes in Islamic banking. This study also confirms that not all types of Islamic financing contracts contribute equally to financial performance, and their impact may depend on the bank's ability to prevent financing risks through effective NPF control. This study contributes to the understanding of how certain financing mechanisms, when moderated by credit risk indicators, can affect the profitability and financial sustainability of Islamic banks in Indonesia. This study suggests that Islamic banks should strengthen their risk management frameworks, particularly in monitoring NPF, and focus on optimizing Musyarakah and Murabahah financing to improve financial outcomes.
Analisis Pengaruh Dana Pihak Ketiga (DPK) dan Non Performance Financing (NPF) Terhadap Profitabilitas dengan Tingkat Inflasi sebagai Variabel Moderating pada PT. BANK SUMUT Unit Usaha Syariah di Sumatera Utara Wilkin Dody Ginting; Irfan; Dahrani
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.v6i11.9695

Abstract

This study was conducted with the aim of testing and analyzing the effect of third party funds and Non Performance Financing on profitability moderated by the inflation rate directly and moderately. The population in this study were all branches of PT. Bank Sumut Sharia Business Unit in North Sumatra as many as 6 branch offices and samples using 6 branch offices for five years so that 30 data were obtained. This research approach uses associative research. Data collection techniques in this study use documentation techniques. and the analysis techniques used are multiple linear regression analysis, hypothesis testing, coefficient of determination and Moderated Regression Analysis using the Eviews 13 program. The results of the study indicate that third party funds partially affect profitability, Non Performance Financing does not affect profitability, Furthermore, the inflation rate does not moderate third party funds and Non Performance Financing on profitability at PT. Bank Sumut Sharia Business Unit in North Sumatra.
Analisis Prinsip Ḥifẓ Al-Māl Terhadap Pengelolaan Wakaf Corporate: Studi Kasus Kantin UMB Selaku Binaan Sinergi Foundation Selva Nur Fadhilah; Muhardi; Siska Lis Sulistiani
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.v6i11.9753

Abstract

The development of productive waqf is currently undergoing significant innovation, one of which is managed through the corporate waqf model. In Bandung City, the Sinergi Foundation is among the institutions that manage corporate waqf assets. However, its implementation has not been fully optimal, particularly in the aspect of financial management within the UMB Canteen, which manages corporate waqf funds. This study aims to analyze the application of the Islamic principle of hifdzu al-maal in the management of productive waqf by the Sinergi Foundation in Bandung City, with a case study on the waqf fund management through the canteen unit at Universitas Muhammadiyah Bandung (UMB) as one of its fostered SMEs. A qualitative approach was employed in this study, utilizing data collection techniques such as observation, interviews, and documentation. The findings reveal that, in general, the management of corporate waqf at the Sinergi Foundation has reflected the principle of hifdzu al-maal (safeguarding assets) as taught in the maqashid sharia. Specifically, the management of the UMB Canteen corporate waqf has fulfilled one of the four principles of hifdzu al-maal, namely ensuring productive endowments sourced from lawful assets. Meanwhile, other aspects—such as responsible asset utilization, asset protection and security, and asset development—still require improvement. These improvements may be achieved through the implementation of an accountable bookkeeping system, stricter cash flow management, financial management training for canteen managers, periodic monitoring and evaluation, as well as enhanced transparency and accountability.
Pengaruh Religiusitas dan Literasi Zakat Terhadap Tingkat Kesadaran Pembayaran Zakat Tijarah Para Produsen Tahu dan Tempe Mohammad Wildan Alghifari Zain; Nunung Nurhayati; Udin Saripudin
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.v6i11.9754

Abstract

The obligation to pay zakat tijarah (zakat on trade assets) is an important part of Islamic economic practices, especially for Muslim business owners. However, in various regions, including Indramayu Regency, the level of awareness and compliance of business owners, such as tofu and tempeh entrepreneurs, is still relatively low. This study aims to analyze the influence of religiosity and zakat literacy partially and simultaneously on the level of awareness of zakat tijarah payments among tofu/tempeh entrepreneurs in Indramayu Regency. This study uses a quantitative approach with a survey method and distributing questionnaires to entrepreneurs as respondents. Data were analyzed using multiple linear regression. The results show that partially the influence of religiosity on awareness of zakat payments is 68.1% and the influence of zakat literacy on awareness of zakat payments among tofu/tempeh entrepreneurs in Indramayu Regency is 63.5%. Meanwhile, simultaneously, the variables of religiosity and zakat literacy have a significant effect on the level of awareness in paying zakat tijarah by 72.4%. These findings show the importance of increasing religious understanding and knowledge about zakat as a strategic effort to increase compliance with the obligation of zakat tijarah
Perilaku Konsumsi Berkelanjutan di Sektor Wisata Kuliner pada Generasi Milenial: Model SCB-Cube Mufidah, Aisyah Wahyu; Sijabat, Riris Amelia; Haryanto, Handrix Chris
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.v6i11.9783

Abstract

                Sustainable consumption behavior, particularly in the culinary tourism sector, is one of the consumption behaviors that can be practiced in efforts to maintain the sustainability of human life and nature in the future. The purpose of this study is to examine the dynamics of sustainable consumption behavior in the culinary tourism aspect among millennials aged 25–34 years using the Sustainable Consumption Behavior (SCB-Cube) model. The research method used is a qualitative case study involving 4 Respondents who meet the criteria of being aged 25-34 years and have visited the Warung Betawi H. Jaja location more than 3 times. Data collection was conducted through face-to-face and online interviews to examine the dynamics of sustainable consumption behavior among Respondents based on the aspects and stages of the SCB-Cube Model. The research results indicate that the economic aspect still has a significant influence on the dynamics of Respondents' sustainable consumption behavior across various stages, including the selection, use, and disposal stages. Meanwhile, regarding the social and environmental aspects, not all Respondents incorporated them into their consumption behavior stages. Additionally, beyond the existing aspects, the influence of emotional attachment plays a crucial role in consumers' decisions during the disposal stage of consumption.
Model dan Strategi Permodalan Bagi Petani Berbasis E-commerce Dalam Menghindari Ketergantungan Pada Tengkulak dan Meningkatkan Kesejahteraan Petani Dwi arseto, Dedy; Suci Etri Jayanti; Fonaha Hulu
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.v6i11.9791

Abstract

This research developed a community-based e-commerce model using a modified Research and Development (R&D) approach through Participatory Action Research (PAR). This model combines two main functions: (i) providing more inclusive and transparent access to digital-based micro-capital, and (ii) marketing agricultural products directly to consumers or modern markets without going through middlemen. Key features include simple cash flow recording, capital requirement simulations, and real-time market price information. Field trials through focus group discussions (FGDs) and training demonstrated significant improvements in farmers' managerial skills: financial record-keeping practices increased from 28% to 74%, while 61% of farmers felt more flexible in determining the selling price of their crops. The results of this study confirm that farmer welfare cannot be measured solely by increased productivity but is also determined by equitable access to capital, efficient distribution of produce, and financial and digital literacy. Practically, this model can be an alternative strategy to break dependence on middlemen, increase farmer independence, and encourage more inclusive and sustainable rural agricultural development.
Model Keuangan Mikro Digital Berbasis Green Economy Sebagai Sumber Permodalan UMKM Perempuan di Kabupaten Serdang Bedagai Suwadi; Yenni Arfah
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.v6i11.9793

Abstract

This study aims to develop a conceptual model for green economy-based digital microfinance as an effort to improve financial literacy, strengthen managerial capacity, and promote the sustainability of women's MSMEs. The method used was Research and Development (R&D), with a modification of the Borg and Gall model, divided into four stages: preliminary study and needs analysis, model development, limited trials and evaluation, and model finalization. The research was conducted in a participatory manner involving the local community in Serdang Bedagai Regency. The results showed that the developed model was able to improve financial literacy skills, with an average increase of 22% in the understanding of transaction recording and a 30% increase in the ability to prepare simple cash flow statements. The integration of green economy principles encouraged 65% of MSMEs to begin implementing simple efficiency and waste management strategies, while the use of mobile learning was appreciated by 91% of respondents for providing flexible learning access. The implications of this research are the creation of an innovative conceptual framework that not only strengthens financial literacy but also links environmentally friendly practices with the microfinance system, while utilizing digital technology to empower women's MSMEs in rural areas.
The Role of Halal Facilitators in Empowering MSME Products: A Case Studi in Lengkong Subdistrict Heni Mulyani; Neneng Nurhasanah; Nandang Ihwanudin
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.v6i11.9795

Abstract

This paper discusses the role of halal facilitators in strengthening MSME products in Lengkong Subdistrict, Bandung City. Halal certification is a crucial instrument to ensure product permissibility, increase consumer trust, and expand market access. This research employed a qualitative descriptive method with purposive sampling techniques. Informants consisted of halal facilitators, MSME actors, and consumers. The findings reveal that halal facilitators play a significant role in four key areas: consultation, halal literacy, technical assistance, and verification-validation (verval). Each role contributes to improving product quality, halal understanding, and MSME competitiveness. This study highlights the importance of synergy between facilitators and business actors to optimize the benefits of halal certification. The findings also reflect the relevance of integrating maqashid sharia values into halal mentoring practices.
Pengaruh ROA dan Nilai Pasar Terhadap Carbon Emission Disclosure: Studi Kasus pada Perusahaan Sektor Energi yang Terdaftar di Bursa Efek Indonesia (BEI) Periode 2021-2024 Nurjamilah, Imas Siti; Hartikayanti, HN.
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.v6i11.9841

Abstract

Climate change issues and increasing demands for environmental transparency require companies to be more open in disclosing carbon emissions. However, the level of carbon emission disclosure in Indonesia remains relatively low and varies across companies, making it important to investigate the factors that influence such disclosure. This study aims to examine the effect of Return on Assets (ROA) and market value on carbon emission disclosure. Carbon emission disclosure represent a form of corporate transparency in addressing environmental issues, particularly those related to sustainability and social legitimacy. This research employes a quantitative method with a descriptive and associative approach. The population consisted of energy sector companies listed on the Indonesia Stock Exchange during the 2021–2024 period. The sample was selected using purposive sampling, resulting in 21 companies as the research objects with a total of 84 sample. Data analysis was carried out through classical assumption tests, multiple linear regression, correlation and determination tests, including t-tests and F-tests. The findings indicate that ROA has no significant effect on carbon emission disclosure, while market value exerts significant effect on carbon emission disclosure.”

Page 151 of 158 | Total Record : 1573

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