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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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Peran Auditor Internal dalam Meningkatkan Kualitas Laporan Keuangan di LAZ Mizan Amanah Rohman, Dadan; Amrizal, Amrizal; Gusneli, Dea
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 12 (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.v6i12.9959

Abstract

This study aims to analyze the role of internal auditors in improving the quality of financial reports at the Mizan Amanah Zakat Institution (LAZ). The research method used is a descriptive qualitative approach with data collection techniques through in-depth interviews, observation, and documentation studies. Research informants consisted of internal auditors, financial management, and the leadership of LAZ Mizan Amanah. Data analysis was carried out using triangulation techniques to ensure the validity and reliability of the research results. The results of the study indicate that internal auditors at LAZ Mizan Amanah have a strategic role in improving the quality of financial reports through several aspects: (1) Conducting periodic reviews and evaluations of internal control systems; (2) Ensuring compliance with sharia accounting standards and applicable regulations; (3) Providing recommendations for improvements to system weaknesses found; (4) Monitoring the implementation of consistent accounting policies; and (5) Acting as an early warning system to prevent material errors in financial reports. Internal auditors have a vital role in improving the quality of LAZ Mizan Amanah's financial reports through effective monitoring, evaluation, and consultation functions. This study recommends the need to strengthen the capacity of internal auditors, increase the independence of the internal audit function, and develop an integrated accounting information system to support the preparation of higher quality financial reports.
Dampak Ekonomi Perkebunan Kelapa Sawit Terhadap Pendapatan Petani Lokal di Desa Laut Tador Sari, Dwi Novita; Herdi, Herdi; Khairani, Zam Zam; Hasibuan, Mukhsin; Purnama, Intan Ayu; Manik, Riko Raufik Ramadhani
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 12 (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.v6i12.9966

Abstract

                This research is motivated by the important role of oil palm plantations as a driver of the rural economy in Laut Tador Village, Batu Bara Regency. The purpose of the community service is to analyze the economic impact of oil palm plantations on local farmers' incomes and identify the resulting multiplier effects. The method used is descriptive qualitative through interviews, field observations, and document studies. The results of the study indicate that oil palm plantations contribute significantly to farmers' incomes with an average of IDR 2–5 million per month and create employment and supporting businesses. However, farmers still face challenges such as fluctuations in FFB prices, dependence on middlemen, and minimal business diversification. The study's conclusions emphasize the need for price stabilization policies, technical assistance, and business diversification to optimize the economic benefits of oil palm plantations in a sustainable and inclusive manner.
Pengaruh Kualitas Audit, Kepemilikan Manajerial, Kepemilikan Institusional Terhadap Manajemen Laba Perusahaan Perbankan Jessica Aurelia Winoto; Rousilita Suhendah
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 12 (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.v6i12.10025

Abstract

This study aims to examine the effect of audit quality, managerial ownership, and institutional ownership on earnings management. The research sample was selected using the purposive sampling method. The observations were based on data from 42 banking companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period, resulting in a total of 150 data samples. The data were processed using panel data regression analysis with the assistance of the Eviews12 program, and the most suitable estimation model was the Common Effect Model (CEM). To measure the dependent variable, namely earnings management, this study employed discretionary accruals using the Modified Jones Model. Based on the data analysis results, this study shows that audit quality, proxied by the size of the Public Accounting Firm (KAP), has a positive effect on earnings management. Conversely, institutional ownership has a negative effect on earnings management, while managerial ownership has no effect on earnings management.
Pengaruh Audit Tenure, Fee Audit, dan Ukuran Perusahaan Terhadap Kualitas Audit Davina Christophia Angelica; Rousilita Suhendah
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 12 (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.v6i12.10032

Abstract

This study was conducted to determine the effect of audit tenure, audit fees, and company size on audit quality in financial industry companies, particularly in the banking sub-sector. This study used purposive sampling, with a sample size of 95 observations from 19 financial sub-sector companies listed on the Indonesia Stock Exchange (IDX) for 5 years from 2019 to 2023. The data analysis method used was logistic regression analysis with the help of Eviews 13 software. The results of this study indicate that audit tenure and company size have a negative effect on audit quality. Meanwhile, audit fees have a positive effect on audit quality.
Integration of Digital Technology in Human Resource Management: Strategies to Increase Employee Engagement in The Industry 4.0 Era Rizqi Ramadhan
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 12 (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.v6i12.10033

Abstract

Delving into the intricate relationship between digital technology and employee engagement within the dynamic context of the industry 4.0 era, this study embarks on an exploration of innovative motivation strategies. Through a meticulous examination encompassing contemporary literature and relevant case studies, it sheds light on the myriad ways organizations can harness the potential of digital tools, such as immersive learning platforms, gamified training modules, and real-time feedback mechanisms. By leveraging these technologies, organizations can create a conducive workplace environment that not only fosters intrinsic motivation but also instills a sense of purpose and facilitates ongoing professional development among employees. With a focus on providing actionable insights and showcasing effective approaches, this paper endeavors to serve as a valuable resource for organizations seeking to optimize digital technology to elevate employee engagement levels. Ultimately, by aligning digital initiatives with strategic objectives, organizations can not only enhance employee engagement but also thrive amidst the ever-evolving landscape of Industry 4.0.
Keberagaman Gender dan Pengaruhnya Terhadap Kinerja Keuangan Perusahaan Perbankan Konvensional Indonesia Heavenly, Felicia Tyrenz; Susanto, Liana
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 12 (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.v6i12.10043

Abstract

                This study was conducted with the aim of obtaining empirical evidence on the effect of gender diversity which is represented through woman’s leadership and proportion on board of directors, commissioners, and audit committee on the financial performance of conventional Indonesian banking companies listed on the Indonesia Stock Exchange during the period of 2020 to 2023. In this study, 40 companies and 133 samples was chosen by using the purposive sampling method with specific criterias. Secondary data in this research was obtained through firm’s financial statement that are published on the IDX website. Data analysis for this study was carried through Multiple linear regressions with the help of SPSS 27.0. It is founded that simultaneously, all three independent variables managed to influence a company’s financial performance. Partially, the proportion of women of women on the board of directors has no effect on the company’s financial statement, white the proportion of women on the board of commissioners has a significant negative effect towards company’s financial performance. Furthermore, the proportion of women on the audit committee has a significant positive effect on the company’s financial performance. This findings suggest that leadership and the proportion of women in a company is a factor that needed to be considered because of their ability in influencing company’s financial performance that leads to the stability and profitability of the company itself.
Prediksi Financial Distress dengan Logistik Multinominal pada Perusahaan Properti & Real Estate 2019-2023 Debra, Jane; Suhendah, Rousilita
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 12 (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.v6i12.10044

Abstract

                          This study aims to predict the condition of financial distress in property and real estate companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. The analysis method used is multinomial logistic regression, with financial distress as the dependent variable and four independent variables, including profitability, liquidity, activity, and leverage. Data collection was carried out using purposive sampling on property and real estate companies that had complete financial statements throughout the study period. As a result, 55 companies were selected for the 2019–2023 period, yielding a total of 275 data samples. Data processing was conducted using IBM SPSS Statistics 25 software. The results of this study indicate that the profitability ratio does not have a significant effect on financial distress. However, liquidity and activity ratios have a negative and significant effect on the likelihood of financial distress, while the leverage ratio has a positive and significant effect on the probability of a company experiencing financial distress.
Pengaruh Mutu Pelayanan, Promosi dan Etika Pemasaran Perbankan Syariah Terhadap Keputusan Bertransaksi oleh Nasabah Floating Customers: Studi Kasus pada Nasabah BSI di Kota Probolinggo Jawa Timur Inayah, Sholehatul
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 12 (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.v6i12.10054

Abstract

                The development of Islamic banking in Indonesia is currently experiencing a significant increase, this is indicated by a significant increase in customer decisions to finance in Islamic banking. However, despite the high increase in customer numbers, customer loyalty to Islamic banking is still quite low. Therefore, this study will discuss several variables related to the formation of decisions in transactions. This study aims to identify the effect of service quality, promotion and marketing ethics of Islamic banking on transaction decisions by floating customers. This study uses a quantitative descriptive method. The sample in this study were BSI customers in Probolinggo City, East Java. The sampling technique used was purposive sampling technique with a total sample of 154 samples. The data analysis technique used is Structural Equation Modeling and Partial Least Square (SEM-PLS) with analysis tools using Smart-PLS 4.0. The results of this study indicate that service quality has no effect on transaction decisions of floating customers, promotion has a significant positive effect on transaction decisions of floating customers, ethics has a significant positive effect on transaction decisions of floating customers.
Intensi Penggunaan Aplikasi Haji Pintar dalam Perspektif Theory of Planned Behaviour Aprilia, Rachma; Arianty, Erny; Hadi, Miftahul
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 12 (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.v6i12.10056

Abstract

This study aims to analyze the factors that influence users' interest in using the Haji Pintar application as described in the planned behavior theory. This research uses a quantitative approach. The target population consists of Haji Pintar application users, with sample data collected through an online questionnaire distributed using the incidental method, which is a type of non-probability sampling. We processed the collected data using descriptive and inferential statistical analysis, utilizing the SmartPLS software. The findings indicate that perceived usefulness has a positive and significant influence on the intention to use the Haji Pintar application. Overall, the use of the Haji Pintar application provides ease for users. The results of this study are expected to be used as considerations in the development and improvement of the Haji Pintar application.
Faktor-Faktor yang Mempengaruhi Persistensi Laba Perusahaan Makanan dan Minuman di BEI Tahun 2020-2023 Lauren, Valencia; Susanti, Merry
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 12 (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.v6i12.10062

Abstract

This study was conducted to determine the effect of operating cash flow volatility, accruals, and debt level on earnings persistence in food and beverage sub-sector. This study used purposive sampling, with a sample size of 99 observations from 28 food and beverage sub-sector companies listed on the Indonesia Stock Exchange (IDX) for 4 years from 2020 to 2023. The data analysis method used was logistic regression analysis with the help of Eviews 12 software. The results of this study indicate that operating cash flow volatility and accruals have no significant effect on earnings persistence. While, debt level has a negative effect on earnings persistence

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