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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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Menuju Akuntansi Cerdas: Literasi Digital untuk Talenta Muda di Era AI. Munjirin, Munjirin; Andriani, Juwita
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.v6i12.10226

Abstract

This study aims to understand the experiences and perceptions of young talents regarding digital literacy in the era of artificial intelligence (AI), focusing on Accounting students at SMK Muhammadiyah Larangan Brebes. This research examines how accounting literacy, understanding of digital concepts, and learning interest interact to shape young generations’ readiness to face digital transformation in the accounting field. The study employs a descriptive qualitative method, with data collected through interviews, observations, and documentation. The data were analyzed using a thematic approach to identify patterns of understanding, learning behavior, and student motivation in utilizing AI-based technologies. The findings reveal that students possess a fairly good understanding of digital accounting literacy, although it remains limited to technical aspects. A deeper understanding of digital concepts has been shown to enhance students’ curiosity and learning motivation. Moreover, the integration of AI technology in the learning process fosters adaptive thinking and a positive attitude toward technological change. Teachers play an essential role in guiding students to comprehend both the function and ethics of AI use in professional accounting contexts.Overall, this study concludes that digital literacy is not merely related to technical skills but also encompasses cognitive and affective aspects that shape young talents’ preparedness in the AI era. Accounting literacy, digital concepts, and learning interest work synergistically to develop an adaptive, critical, and competitive young generation amid ongoing digital transformation
Analisis Implementasi Akuntansi Manajemen 4.0: Studi pada Pabrik Gula Madukismo Ngaisaroh, Nofita
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.v6i12.10229

Abstract

The industrial world that is growing to the era of the industrial revolution 4.0 made the industry switch to the integration of storage system machines and manufacturing operations in the form of cyber-physical production systems (CPPS) to the concept of smart factory. The development of this industrial environment directly impacts the application of corporate management accounting practices. The IFAC management accounting practice model classifies the transformation of management accounting practices from traditional to contemporary. Research on management accounting practices in the manufacturing industry in the industrial era 4.0 is still minimal, especially in the sugar industry which plays a role to meet the needs of the general public. This study uses qualitative methods using primary data through questionnaires and interviews and secondary data from previous research and company documents. Based on the results of the analysis conducted, the conclusion obtained that PG Madukismo is still widely applying traditional management accounting practices even though several contemporary management accounting practices have been applied. PG Madukismo has just applied industrial processes at the industrial stage 2.0, specifically related to production with the help of electrical energy and prioritizes the labor-intensive spirit of its business processes.
Kebijakan Dividen: Strategi Perusahaan dalam Bayang-Bayang Struktur Kepemilikan Purbaningsih, Restu Aurelia; Sari, Shinta Permata
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.v6i12.10248

Abstract

The dividend policy is a company's decision regarding whether the profits earned will be distributed to investors as dividends or retained as retained earnings. This study aims to analyze the influence of ownership structure, such as Managerial Ownership, Institutional Ownership, Public Ownership, and Foreign Ownership on Dividend Policy. The sample in this study includes all energy sector companies listed on the Indonesia Stock Exchange from 2020 to 2024. The sampling technique used is purposive sampling, resulting 16 energy companies that meet the research criteria. The research method employed is quantitative research. The data source is secondary data, specifically the companies' annual reports. The analysis technique used is multiple linear regression analysis with SPSS 27. Dividend Policy is measured by the Dividend Payout Ratio. The results show that Institutional Ownership and Foreign Ownership have effect on Dividend Policy, while Managerial Ownership and Public Ownership have no effect on Dividend Policy.
Menyelisik Financial Distress Melalui Lensa Model Grover Fatmawati, Arsyi Dela; Sari, Shinta Permata
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.v6i12.10249

Abstract

Financial distress is a condition in which a company experiences financial difficulties that could potentially lead to bankruptcy if not handled properly. This study aims to analyze the effect of liquidity (Current Ratio, Quick Ratio, Cash Ratio), solvability (Debt to Total Equity Ratio), and profitability (Net Profit Margin) on Financial Distress in basic material companies listed on the Indonesia Stock Exchange (IDX) for the period 2022–2024 using the Grover model. The data is secondary data obtained from company annual reports. From a population of 112 companies, 75 companies are selected as samples using purposive sampling. This study uses binary logistic regression with SPSS version 27 for hypothesis testing. The results show that the Current Ratio, Cash Ratio, and Net Profit Margin have effect on Financial Distress, while the Quick Ratio and Debt to Total Equity Ratio have no effect on Financial Distress. These findings emphasize the importance of liquidity and profitability management in minimizing the potential for Financial Distress in basic material sector companies.
Transformasi Digital dan Keberlanjutan Operasional Usaha Mikro dan Kecil: Studi Literatur Rifqi Soedjono, Muhammad; Wibawa, Berto Mulia
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.v6i12.10253

Abstract

This study aims to systematically review operational and production management practices in Micro and Small Enterprises in developing countries using the Systematic Literature Review method and PRISMA guidelines. A total of 52 articles published between 2016 and 2025 were analyzed from the Scopus database. The literature synthesis identified six main themes, namely digital transformation and technology adoption, green and sustainable operations, quality management and lean production, innovation capabilities and entrepreneurial leadership, circular economy and green supply chains, as well as research challenges and gaps. The analysis results show that SME operational management practices in developing countries have moved towards more efficient, innovative, and sustainability-oriented systems. Internal factors such as digital literacy, innovation capabilities, and entrepreneurial leadership play an important role in improving production performance, while external factors such as policy support, digital infrastructure, and cross-actor collaboration are the main catalysts. This research provides theoretical and practical contributions to understanding the dynamics of digital transformation and operational sustainability of SMEs in the era of the green economy.
Pengaruh Kepercayaan dan Kepuasan Pelanggan terhadap Loyalitas Konsumen Wanita pada Produk Kecantikan Wardah Eka Prasetya, Dimas; Agus Setyawan, Anton
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.v6i12.10262

Abstract

This study aims to analyze the influence of customer trust and satisfaction on female consumer loyalty to Wardah beauty products. The approach used was quantitative with an explanatory research method, which focuses on testing the relationship between variables through statistical analysis. The research sample was obtained using a purposive sampling technique based on the criteria of women aged 15 years and over who have purchased Wardah products at least twice. Primary data were collected through an online questionnaire using a five-point Likert scale. Data analysis was performed using multiple linear regression at a significance level of 5%. The results showed that customer trust and satisfaction variables have a positive and significant effect on customer loyalty. This indicates that the higher the level of trust and satisfaction felt by consumers, the greater their tendency to remain loyal to Wardah products. These findings have implications for companies to continue strengthening their educational marketing communication strategies and improving customer loyalty programs to maintain long-term relationships with consumers.
Faktor-faktor yang mempengaruhi Return on Deposit (ROD) Dwivana, Anisa; Eliyanora, Eliyanora; Sudirman, Josephine
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.v6i12.10272

Abstract

This study aims to analyze the factors influencing the Return on Deposit (ROD) of Islamic Commercial Banks in Indonesia during the period 2021–2024. The independent variables used include the Capital Adequacy Ratio (CAR), Operating Expenses to Operating Income (BOPO), Non-Performing Financing (NPF), Total Assets (Bank Size), Board of Directors, and Independent Commissioners. This research employs a quantitative approach with descriptive analysis and multiple linear regression using IBM SPSS Statistics 31. The sample consists of 11 Islamic Commercial Bank with a total of 44 observations. The results show that CAR, NPF, and Independent Commissioners significantly affect ROD, while BOPO, Total Assets, and the Board of Directors have no significant influence on ROD. The coefficient of determination (R²) of 42.7% indicates that the variation in ROD can be explained by this model. These findings are expected to provide insights for Islamic banks in strengthening capital management strategies, financing risk control, and the role of independent commissioners to enhance competitiveness and depositor confidence.
Pengaruh Profitabilitas, Solvabilitas, dan Efisiensi Terhadap Nilai Perusahaan dengan Ukuran Perusahaan Sebagai Variabel Moderasi Mahardhika, Jakaria; Wahju Widajatun, Vincentia
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.v6i12.10304

Abstract

This study aims to analyze the effect of profitability (ROA), solvency (DER), and efficiency (TATO) on firm value (PBV) with firm size as a moderating variable among companies in the Basic Materials Sector, Basic Chemical Sub-Industry listed on the Indonesia Stock Exchange during the 2019–2023 period. The research employs a descriptive quantitative method using panel data from 14 companies, resulting in a total of 70 observations obtained from annual financial reports. The data were analyzed using multiple regression with the Moderated Regression Analysis (MRA) approach through EViews 12 software. The findings reveal that, partially, profitability and efficiency have a significant effect on firm value, while solvency has no significant effect. Furthermore, firm size strengthens the relationship between profitability and efficiency on firm value, yet fails to moderate the relationship between solvency and firm value. These results imply that higher profitability and efficient asset utilization can enhance firm value, particularly in larger firms, while the level of leverage does not significantly influence investor valuation. The study contributes to financial management literature by emphasizing the moderating role of firm size in the relationship between financial performance indicators and firm value in the Indonesian basic chemical industry.
Pengaruh Pembelajaran Akuntansi Keuangan, Literasi Keuangan, Locus Of Control, Gaya Hidup, dan Financial Technology Terhadap Perilaku Keuangan Mahasiswa Akuntansi Universitas Kristen Duta Wacana Wella; Setyani, Astuti Yuli
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.v6i12.10305

Abstract

This study aims to analyze the influence of financial accounting learning, financial literacy, locus of control, lifestyle, and financial technology on the financial behavior of Accounting Study Program students at Duta Wacana Christian University. The theoretical framework is based on the Theory of Planned Behavior (Ajzen, 1991), which explains that behavior is influenced by intention, attitude, subjective norms, and perceived behavioral control. This research employs a quantitative approach with a correlational method. Primary data were collected through questionnaires distributed to 135 respondents and analyzed using multiple linear regression with SPSS software. The results indicate that financial accounting learning, locus of control, and financial technology have a positive effect on students’ financial behavior, while financial literacy and lifestyle show no effect. Simultaneously, all five independent variables affect students’ financial behavior. These findings emphasize the importance of accounting education, self-control, and the wise use of financial technology in shaping healthy financial behavior among students.
Membangun Brand Loyalty Mobil Listrik di Batam Melalui Strategi Pemasaran: Sebuah Studi Analisis Sia, Zendi; Qadri, Rizni Aulia; Purwianti, Lily
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.v6i12.10334

Abstract

                In this modern era, the level of public awareness regarding the use of environmentally friendly products tends to increase. This can be seen from the increase in the number of electric car users in various cities in Indonesia, including Batam City. The purpose of this research is none other than to analyze the effect of environmental beliefs and environmental knowledge on the formation of brand loyalty through the mediating role of environmental concern and environmentally friendly brand image. The research methodology used is quantitative, with a causality design (cause and effect between research variables), and data analysis is carried out using SMARTPLS software. The research results reveal that environmental beliefs and environmental knowledge both have a significant influence on environmental concern. Concern for the environment has a significant influence in shaping an environmentally friendly brand image. Furthermore, green brand image is the main factor driving increased brand loyalty. Environmental concern and environmentally friendly brand image able to act as mediators in connecting the influence of environmental beliefs and environmental knowledge with brand loyalty for electric car products in Batam City.

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