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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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Pengakuan dan Pengukuran Instrumen Bebas Bunga Serta Peran Dewan Pengawas Syariah dalam Pelaporan Keuangan: Perbedaan Bank Syariah dan Konvensional Sarimastini, Agustina; Hamzani, Umiaty; Fahmi, Muhammad; Helmi, Syarif Muhammad; Dosinta, Nina Febriana
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.v6i11.9842

Abstract

This study aims to examine the differences in the recognition and measurement of interest-free instruments and the role of the Sharia Supervisory Board in financial reporting between Islamic and conventional banks. The method used was a systematic literature review (SLR) of articles comparing the financial systems of the two types of banks. The results of the study indicate that Islamic banks use Sharia contract principles such as murabahah, mudharabah, and ijarah as a substitute for interest, while conventional banks rely on interest-based income. The role of the Sharia Supervisory Board (SSB) has proven significant in maintaining Sharia compliance, increasing accountability, and transparency in Islamic banks' financial reports. This study provides important insights for regulators, academics, and practitioners in developing Sharia-based financial reporting in Indonesia.
Artificial Intelligence in Marketing Automation: A Systematic Literature Review on Personalization, Campaign Optimization, and Customer Experience Nadhea Magdalyna, Sonya; Mulia Wibawa, Berto
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.v6i11.9894

Abstract

This study aims to systematically review the application of Artificial Intelligence (AI) in marketing automation, with a focus on personalization, campaign optimization, and customer experience enhancement. Specifically, it addresses four research questions concerning the evolution of AI approaches in digital marketing, techniques for predicting customer behaviour and engagement, AI’s role in enhancing personalization and marketing effectiveness, and its contribution to brand equity and loyalty. A Systematic Literature Review (SLR) was conducted using the Scopus database as the primary source, covering publications from 2014 to 2025. Boolean queries were applied to identify relevant studies, followed by PRISMA-based screening to select 100 articles. Additionally, Natural Language Processing (NLP) techniques were employed through Biblioshiny to perform keyword co-occurrence analysis, thematic mapping, and trend visualization, providing an enriched understanding of thematic clusters and research evolution. Results indicate a marked increase in scholarly output on AI in marketing since 2019, peaking in 2022 and 2024. Personalization emerged as the dominant theme (83%), followed by customer experience (73%), while campaign optimization (17%) and brand equity and loyalty (27%) remain underexplored. Machine learning (27%) and deep learning (17%) were the most prevalent AI techniques, with growing adoption of clustering algorithms, NLP, and hybrid recommender systems. The integration of AI has demonstrated significant potential in improving targeting precision, engagement prediction, and customer retention strategies. This research contributes to the literature by combining an SLR approach with NLP-based bibliometric analysis to provide both a conceptual and empirical mapping of AI-driven marketing trends. It identifies research gaps, particularly in AI’s role in brand equity, and proposes future directions for interdisciplinary exploration. The findings offer actionable insights for marketing managers and policymakers to integrate AI tools strategically, prioritizing personalization and predictive analytics to maximize ROI, enhance customer loyalty, and sustain competitive advantage in digital marketplaces.
A Systematic Review of Impulse Buying Behavior in Generation Z: Drivers, Channels, and Psychological Triggers Ramadhani Azka, Shafira; Mulia Wibawa, Berto
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.v6i11.9895

Abstract

To synthesize evidence on internal and external drivers, digital channels, and psychological triggers that shape online impulse buying among Generation Z across social media and e-commerce ecosystems, integrating the Stimulus–Organism–Response perspective with self-control. A systematic literature review of Scopus-indexed records was conducted using a predefined Boolean query aligned with PRISMA guidelines. Fifty five studies published between 2018 and 2025 were included after multi stage screening and full-text appraisal. Data were coded through descriptive and thematic analysis to capture internal external drivers, channels, and psychological mechanisms. The review highlights three regularities. First, internal drivers include hedonic motives, affective states, novelty seeking, and lapses in self-control, with boredom, stress, and anxiety operating as situational triggers. Second, external drivers encompass discounts, scarcity, interactivity, gamification, service quality, and payment design, with buy-now-pay-later and e-wallets reducing the pain of paying while cash-on-delivery enhances control. Third, digital channels most conducive to impulsivity are TikTok and TikTok Shop, Shopee, live commerce formats, sponsored ads, and personalized mobile apps. Psychological triggers cluster into social comparison and FOMO, affective instability, and reward seeking, showing that Gen Z’s impulsivity is largely affect-driven, socially amplified, and reward-oriented. By consolidating 55 studies, this review provides the most comprehensive framework to date linking drivers, channels, and triggers for Gen Z impulse buying, addressing prior fragmentation. The findings call for responsible promotions, transparent scarcity signals, ethical personalization, and stronger financial literacy initiatives to balance commercial innovation with consumer protection.
Understanding Customer Experience and Satisfaction in Luxury Hotels and Resorts: A Systematic Literature Review Yafie Jasmi Azis, Muhammad; Mulia Wibawa, Berto
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.v6i11.9896

Abstract

Objective: This study aims to systematically review and synthesize the existing literature on customer experience (CX) and customer satisfaction in the luxury hospitality sector, with a focus on luxury hotels and resorts. Specifically, it seeks to categorize how CX and satisfaction are conceptualized, identify key antecedents and dimensions, and summarize their outcomes on loyalty, recommendation behavior, and brand perception. Design/Methods/Approach: A Systematic Literature Review (SLR) was conducted using the Scopus database as the primary source. The search applied predefined inclusion and exclusion criteria, limiting results to peer-reviewed journal articles in English within the fields of business, management, and social sciences. A total of 50 articles published between 2015 and 2025 were selected. Following PRISMA procedures, thematic coding and synthesis were employed to map conceptual frameworks, methodological approaches, antecedents, and outcomes of CX and satisfaction in luxury hospitality. Findings: The review reveals that CX and satisfaction are multidimensional constructs encompassing sensory– aesthetic, emotional–relational, functional–hygiene, digital–technological, and sustainability dimensions. Key antecedents include servicescape design, staff interactions, brand authenticity, technology adoption, and ethical practices. Outcomes extend beyond behavioral loyalty to attitudinal loyalty, brand love, advocacy, and customer citizenship behaviors, with several studies identifying “indirect loyalty,” where satisfied guests recommend without revisiting. Theories frequently employed include the Experience Economy, SERVQUAL, Self-Congruity, Technology Acceptance Model, and Justice Theory. Originality/Value: This review contributes by integrating emerging dimensions such as sustainability and digital touchpoints into CX frameworks, highlighting the role of emotional–relational mediators, and reframing hygiene and functional quality as competitive assets in post-pandemic luxury hospitality. Practical/Policy implication: Findings suggest that managers should curate multisensory servicescapes, invest in staff cultural competence, balance AI-driven innovation with human interaction, and embed sustainable practices as intrinsic to luxury service. Policymakers can use these insights to shape guidelines that align luxury hospitality growth with sustainability goals
Pengaruh Budaya Organisasi, Lingkungan Kerja dan Etos Kerja Terhadap Kinerja Pegawai dengan Motivasi Kerja Sebagai Variabel Intervening pada Dinas Pendidikan Provinsi Sumatera Barat Susanti, Tuti; Yulasmi, Yulasmi; Zefriyenni, Zefriyenni
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.v6i11.9907

Abstract

This study aims to analyze the influence of organizational culture, work environment, and work ethic on work motivation and employee performance, with work motivation as an intervening variable at the Education Office of West Sumatra Province. This research employed a quantitative approach using Structural Equation Modeling - Partial Least Square (SEM-PLS). A total of 98 employees participated in this study, selected through purposive sampling techniques. The results indicate that organizational culture, work environment, and work ethic significantly affect work motivation. Furthermore, organizational culture has a positive but not significant effect on employee performance, while work environment and work ethic significantly affect employee performance. Work motivation was found to have a positive but not significant effect on employee performance. Regarding mediation, the findings reveal that organizational culture significantly affects employee performance through work motivation, and work environment significantly affects employee performance through work motivation, whereas work ethic shows a positive but not significant effect on employee performance through work motivation. These findings imply that in order to improve employee performance, the organization should pay greater attention to the work environment and work ethic directly, while also optimizing the role of work motivation as a mediator between organizational culture and work environment on employee performance.
Pengaruh Penerapan SAK EMKM Terhadap Akses Pembiayaan Bagi UMKM Sarang Burung Walet Di Betung Kabupaten Banyuasin Nandita, Nandita; Nafsiah, Siti Nurhayati
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.v6i11.9967

Abstract

This study is motivated by the limited access to formal financing experienced by swallow’s nest MSMEs in Betung, Banyuasin Regency, which is largely caused by weak financial reporting practices. The purpose of this research is to analyze the effect of implementing the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) on financing access for MSMEs. The research employs a descriptive quantitative approach with a population of 60 swallow’s nest MSMEs in Betung, selected using purposive sampling. Data were collected through Likert-scale questionnaires and analyzed using validity and reliability tests, classical assumption tests, simple linear regression, t-test, and coefficient of determination (R²) with the assistance of SPSS. The results show that the implementation of SAK EMKM has a positive and significant effect on financing access, as indicated by a t-value greater than the t-table and a significance level below 0.05. Thus, the better the implementation of SAK EMKM, the greater the opportunities for swallow’s nest MSMEs to obtain financing from formal financial institutions.
Pengaruh Persepsi Sarana dan Prasarana Terhadap Mutu Pelayanan di Rumah Sakit Siaga Al-Munawwarah Samarinda Claudia, Maria Cindi; Johan, Herni; Nurhasanah, Nurhasanah
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.v6i11.9973

Abstract

Service Quality is a key to improving patient statisfaction in hospitals. Adequate facilities and infrastructure not only support hospital operations but also directly influence patients’ perceptions of service quality. This study aims to analyze the effect of perceptions of facilities and infrastructure on service quality at Siaga Al-Munawwarah Hospital in Samarinda. The study employed a quantitative approach with a cross-sectional design. The study population involved 57.923 outpatients, with a sample of 270 respondents selected through simple random sampling. Data collection was conducted through structured interviews using a questionnaire. Data were analyzed univariately and bivariately using the Wilcoxon test to assess the relationship between variables. Based on analysis, the respondents’ characteristics were as follow: the gender of respondent was predominantly female, totaling 167 individuals (62%); the age group was mostly 31-50 years, with 128 individuals (47%); the most common occupation was housewife, totaling 155 individuals (43%); and the majority of the questionnaires were filled out by the patients themselves, amounting to 165 individuals (61%). The distribution of respondents’ perceptions of facilities and infrastructure showed that 20% fell into the low category, 65% into the medium category, and only 15% into the high category. Meanwhile, the distribution of service quality responses revealed that the highest percentage was in the low category qt 66%, followed by 15% in the high category. The results of this study indicate a p-value of 0.01 (less than 0.05), thus the null hypothesis (Ho) is rejected. The conclusion of this study is that there is a significant relationship between perceptions of facilities and infrastructure and service quality at Siaga Al-Munawwarah Hospital in Samarinda. 
Pengaruh Pembiayaan Mudharabah dan Murabahah terhadap Pertumbuhan UMKM Studi Kasus pada Anggota di BMT di Kecamatan Percut Sei Tuan Mutthaqin, M. Satrya; Hasibuan, Faisal Umardani; Cahyadi, Rahmad; Muda, Iskandar; Soemitra, Andri; Yusrizal, Yusrizal
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.v6i11.10039

Abstract

This study aims to analyze the influence of mudharabah and murabahah financing on the development of Micro, Small, and Medium Enterprises (MSMEs) among Baitul Maal wat Tamwil (BMT) members in Percut Sei Tuan District. The research background is based on the strategic role of MSMEs in the national economy, but they still face a major obstacle in the form of limited capital. BMT as a sharia financial institution is present to offer financing solutions based on sharia contracts, specifically mudharabah and murabahah, which are expected to be able to support the growth of community businesses. The research method used a quantitative approach with primary data collected through questionnaires. The research subjects were BMT members in Percut Sei Tuan District, with a Likert scale as the measurement instrument. Data analysis was conducted through classical assumption tests (normality, multicollinearity, and heteroscedasticity tests) and multiple regression tests including the t-test, F-test, and coefficient of determination (R²). The results showed that mudharabah financing had a positive and significant effect on the development of MSMEs, while murabahah financing had no significant effect. Simultaneously, both types of financing influence the development of MSMEs with an Adjusted R Square value of 0.165, meaning that only 16.5% of the variation in MSME development can be explained by these two variables, while the remaining 83.5% is influenced by other factors outside the study. This finding emphasizes the importance of optimizing mudharabah financing in encouraging MSME growth. Furthermore, additional strategies are needed, both from Islamic financial institutions and local governments, to improve access to capital and Islamic financial literacy for MSMEs.
Implementasi Konsep Keadilan dalam Akad Mudharabah: Studi pada Lembaga Keuangan Mikro Syariah Zulkarnaen, Zulkarnaen; Hakim Siregar, Lukmanul; Muda, Iskandar; Soemitra, Andri; Yusrizal
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.v6i11.10184

Abstract

This study aims to analyze the implementation of the principle of justice (al-‘adl) in mudharabah contracts within Islamic Microfinance Institutions (LKMS) in Indonesia. The rapid growth of the Islamic economy demands the application of contracts that align with Islamic values, one of which is mudharabah—a partnership between the shahibul maal (capital provider) and the mudharib (entrepreneur)—based on fair and transparent profit-sharing principles. The research employs a qualitative method using a library research approach and a comparative analysis between the concepts of fiqh muamalah and modern regulations such as the DSN-MUI fatwas and OJK regulations concerning LKMS. The findings reveal that, conceptually, the mudharabah contract reflects the value of justice through the balance of rights and obligations between capital owners and business managers. However, in practice, LKMS still face several challenges, including institutional dominance in determining profit-sharing ratios (nisbah), low transparency in business reporting, and weak sharia supervision. These issues indicate a gap between the normative principles of fiqh muamalah and their regulatory implementation in practice. This study recommends the formulation of maqashid sharia-based contract frameworks, the enhancement of human resource capacity in fiqh muamalah and Islamic accounting, and the strengthening of the Sharia Supervisory Board’s function to ensure comprehensive implementation of justice in every contract.
Daya Saing dan Determinan Ekspor Crude Palm Oil (CPO) Indonesia dalam Perspektif Lingkungan Berkelanjutan Luthfi Fa'izah, Raihanah; Prasetyo, P. Eko
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.v6i11.10220

Abstract

Crude Palm Oil (CPO) is one of the commodities that plays an important role in driving national economic growth. Indonesia holds the position of the world's largest CPO exporting country. This research aims to identify the level of competitiveness and analyze the determinants influencing Indonesian CPO commodity exports in the international market. This research uses time series data from the period 1989–2023. Competitiveness is measured using the Revealed Comparative Advantage (RCA) approach, while the analysis of factors influencing CPO exports is conducted using multiple linear regression with STATA software version 17. The data used in this study is secondary, obtained from various official sources such as the Central Bureau of Statistics (BPS), UN Comtrade, the World Bank, Index Mundi, and other relevant scientific literature. The analysis results show that the RCA value of Indonesian CPO throughout the period 1989–2023 is above one, indicating that this commodity has a comparative advantage in the international market. Furthermore, the variables of carbon dioxide (CO₂) emissions, the international price of CPO, and the Roundtable on Sustainable Palm Oil (RSPO) policy were proven to have a positive and significant influence on the export value of Indonesian CPO. Conversely, the domestic inflation rate had a negative impact on CPO exports.

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