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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 1,772 Documents
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Faktor-Faktor yang Memengaruhi Kebangkrutan Bank di Indonesia Yunika, Hayyu; Ananda Putri, Muthmainnah; Muchtar, Susy
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 3 (2026): 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.v7i3.11146

Abstract

The objective of this study is to analyze the factors that contribute to bank bankruptcy in Indonesia. The research utilizes data sourced from the financial statements of Indonesian banking institutions and applies the discriminant method to 43 banks over the period 2020–2024, as published by the Indonesia Stock Exchange (IDX), the Financial Services Authority (OJK), and Bank Indonesia (BI). The findings of this study are expected to assist in preventing bankruptcy within the Indonesian banking sector by identifying factors that potentially lead to financial distress. Furthermore, this research is anticipated to provide valuable insights for bank managers, investors, and regulators. Financial ratios are employed to determine significant differences between bankrupt and healthy banks. Based on the results of this study and prior research, it can be concluded that the Altman model serves as an effective tool for banks to develop models that can predict their potential future operational risks.
Pengaruh Kualitas Pelayanan terhadap Keputusan Pasien Memilih Rumah Sakit dengan Dimediasi oleh Kepuasan dan Kepercayaan: Studi Kasus pada Pasien Rawat Inap RSUD Arjawinangun Kabupaten Cirebon Wiranata, Ocki Bangun; Churatman, Aang; Siddiq, Dedi M.
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 3 (2026): 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.v7i3.11161

Abstract

As a Type B teaching hospital, RSUD Arjawinangun is required to deliver comprehensive and high-quality healthcare services. Poor service quality may reduce patient trust and satisfaction, which in turn directly affects the public’s willingness to choose the hospital as an inpatient healthcare provider. This study aims to analyze the effect of service quality on patients’ hospital choice decisions at RSUD Arjawinangun, Cirebon Regency, and to examine the mediating roles of patient satisfaction and patient trust in this relationship. This research employed a quantitative approach with a case study design. The study population consisted of inpatient patients at RSUD Arjawinangun in 2025. Probability sampling was used to determine the sample. Data were collected through questionnaires, and data analysis was conducted using Structural Equation Modeling (SEM) to test both direct and indirect effects among variables. The PLS-SEM results indicate that service quality has a positive and significant effect on patient satisfaction (β = 0.851), patient trust (β = 0.872), and hospital choice (β = 0.853). Patient trust was found to have a significant effect on hospital choice (β = 0.332), while patient satisfaction did not show a significant effect (p = 0.183). Mediation analysis revealed that service quality significantly influences hospital choice through patient trust, but not through patient satisfaction. These findings highlight that trust is a crucial mediator for patient retention in 2025. Patients’ decisions to choose inpatient services at RSUD Arjawinangun are highly dependent on perceived service quality, which is strengthened by the levels of trust and satisfaction formed. Higher service quality—particularly in terms of staff friendliness and physicians’ competence—leads to stronger patient trust and a greater likelihood of returning to the hospital. Recommendation: RSUD Arjawinangun is advised to continuously improve service quality, particularly in the dimensions of responsiveness and tangibles, through facility modernization. Hospital management should integrate patient loyalty programs that focus on building long-term trust through transparent medical information and the optimization of nursing and administrative services to ensure sustained patient satisfaction.
Pemberdayaan Ekonomi Pesantren Melalui Budidaya Lele: Studi Implementasi Program LAZNAS PPPA Daarul Qur’an Jawa Timur di Pesantren Daru Ulil Albab Nganjuk Ayu Lestari, Nabila; Anwar, Moch. Khoirul
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 3 (2026): 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.v7i3.11195

Abstract

This research aims to analyze the effectiveness of the Islamic boarding school (pesantren) economic empowerment program implemented by LAZNAS PPPA Daarul Qur’an East Java through a catfish cultivation business unit at Daru Ulil Albab Pesantren, Nganjuk. The research methodology employed is descriptive qualitative with a phenomenological approach to comprehend the profound experiences of both managers and students (santri). Data collection was conducted through in-depth interviews, direct observation, and documentation. The results demonstrate that the empowerment program is effective and has successfully enhanced the economic independence of the pesantren while equipping students with practical entrepreneurial skills. These findings are based on three primary indicators: First, target accuracy was achieved through the allocation of productive capital in the form of 1,000 catfish fingerlings. Second, program success is reflected in the transformation of a previously failed business unit into a productive one. Third, the adaptation aspect was realized through a structured monitoring system. This study recommends the standardization of routine monitoring schedules and the equal distribution of technical training for all students to ensure the future sustainability of the program.
Pengaruh DPK, Pembiayaan, dan NPF Terhadap Laba Bank Syariah Indonesia: Pendekatan Regresi Nonlinier Fauzan, Muhammad; Misra, Isra; Pekerti Wulandari, Puteri; Nur Indraswari, Violeta Mardlatillah Romadoni; Saputri, Miya Nanda
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 3 (2026): 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.v7i3.11200

Abstract

This study aims to analyze the effect of Third Party Funds (TPF), Financing, and Non-Performing Financing (NPF) on the profit of Bank Syariah Indonesia (BSI) using a nonlinear regression approach. The research employs a quantitative explanatory method with secondary quarterly data from BSI financial statements covering the period 2021Q1–2025Q3, totaling 19 observations. All variables are transformed into natural logarithms and estimated using the Ordinary Least Squares (OLS) method to capture potential nonlinear relationships among variables. The results indicate that financing has a positive and statistically significant effect on BSI’s profit, confirming its central role in supporting the bank’s profitability through margin and profit-sharing income. Meanwhile, Third Party Funds and Non-Performing Financing show no statistically significant effect on profit, although their coefficient signs are consistent with theoretical expectations. The coefficient of determination demonstrates that the model has strong explanatory power, and the overall model is statistically feasible. These findings suggest that BSI’s profitability is more strongly determined by the effectiveness and quality of financing distribution rather than merely the volume of funds collected or the level of problematic financing. The study contributes to the Islamic banking literature by providing empirical evidence on nonlinear relationships among intermediation variables and offers managerial implications for optimizing financing strategies while maintaining prudent risk management.
Hukum Bisnis Syariah dalam Perspektif Hukum Positif dan Hukum Islam Nur Fatmah, Dewi
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 3 (2026): 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.v7i3.11221

Abstract

This study aims to analyze Islamic business law from the perspectives of Islamic law and Indonesian positive law, with particular emphasis on differences in philosophical foundations, sources of law, and regulatory objectives, as well as their implications for legal certainty and justice. This research employs a normative legal method using statutory, conceptual, and comparative approaches. The findings indicate that Islamic business law within Islamic jurisprudence is grounded in divine revelation and maqasid al-shariah, emphasizing substantive justice and public welfare, whereas Indonesian positive law primarily focuses on formal legality and legal certainty. Although there are points of convergence in protecting the interests of the parties and preventing harmful business practices, differences in the paradigms of the two legal systems may give rise to normative disharmony. Therefore, harmonization efforts are required that go beyond formal-legislative measures and are capable of internalizing the substantive values of Sharia within the national legal system.
Peningkatan Kualitas Layanan Driver ShopeeFood di Kota Semarang melalui Personal Value dan Kepuasan Kerja dengan Peran Organizational Citizenship Behavior sebagai Mediasi Naufal Pramudya, Satria Afif; Linati Haziroh, Awanis; Aqmala, Diana; Setiawan, Aries
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 3 (2026): 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.v7i3.11227

Abstract

This study was motivated by the suboptimal quality of ShopeeFood driver services in Semarang, particularly in terms of speed, responsiveness, and consistency of professionalism, amid fierce competition in the food delivery service industry, which indicates internal problems related to driver work behavior. This study aims to analyze the role of personal value and job satisfaction in improving the service quality of ShopeeFood drivers in Semarang City, with Organizational Citizenship Behavior (OCB) as a mediating variable. The study used a quantitative approach with purposive sampling of 120 active ShopeeFood drivers in Semarang City, data collection through a five-point Likert scale questionnaire, and analysis using Partial Least Squares-Structural Equation Modeling (PLS-SEM) through SmartPLS 4, which included outer model testing, inner model testing, and hypothesis testing. The results show that personal value does not have a significant direct effect on service quality but has a significant effect on OCB, while job satisfaction has a significant effect on both service quality and OCB. Furthermore, OCB has a significant effect on service quality and mediates the effect of personal value and job satisfaction on service quality, where OCB mediation makes the effect of personal value on service quality significant. These findings indicate that improving the service quality of ShopeeFood drivers is more effectively achieved by strengthening job satisfaction and OCB behavior, while personal value provides optimal contributions when manifested in voluntary behavior that supports service quality.
Pengaruh Pajak, Tunneling Incentive, Kepemilikan Asing Terhadap Transfer Pricing dengan Ukuran Perusahaan Sebagai Variabel Moderasi: Studi pada Perusahaan Manufaktur Periode 2019 – 2023 Maryam, Iyam; Abdul Halim Rachmat, Radhi
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 3 (2026): 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.v7i3.11233

Abstract

This study aims to analyze the effect of Taxes, Tunneling Incentives, and Foreign Ownership on Transfer Pricing decisions in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2019–2023 period, with Firm Size as a moderating variable. The phenomenon of transfer pricing in Indonesia has become a crucial issue due to potential state losses reaching IDR 1,300 trillion per year caused by profit shifting to low-tax jurisdictions. The research method uses a quantitative explanatory approach with a purposive sampling technique, resulting in a sample of 13 companies over 5 years of observation (65 observations). Data were analyzed using panel data regression and Moderated Regression Analysis (MRA) via EViews 13 software. The partial test results indicate that the Tax variable has a significant effect on transfer pricing. Conversely, Tunneling Incentive has no effect on transfer pricing. Meanwhile, Foreign Ownership was found to have a significant effect on the company's transfer pricing decisions. This research contributes to regulators in strengthening the supervision of affiliated transactions, especially in the manufacturing sector which has a high vulnerability to price manipulation.
Pengaruh Persepsi Manfaat, Persepsi Kemudahan Penggunaan, Persepsi Risiko, Gaya Hidup dan Kepercayaan Terhadap Minat Menggunakan QRIS pada Gen-Z di Purwokerto Maulana, Muhammad Fadhiil; Astuti, Herni Justiana; Rahayu, Tri Septin Muji; Bagis, Fatmah
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 3 (2026): 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.v7i3.11250

Abstract

This study aims to analyze the influence of perceived usefulness, perceived ease of use, perceived risk, lifestyle, and trust on the intention to use QRIS-based electronic money among Generation Z in Purwokerto. The research employs a quantitative approach with a purposive sampling method. The sample size was determined based on Hair’s criteria, namely five times the number of indicators (5 × 22 indicators), resulting in 110 samples, which were then rounded up to 150 respondents to enhance data accuracy. Data analysis was conducted using Structural Equation Modeling (SEM) with the Partial Least Squares (PLS) 4.0 approach. The results indicate that perceived usefulness and trust have a positive and significant effect on the intention to use QRIS among Generation Z. However, perceived ease of use and lifestyle were found to have no significant effect on this intention. Furthermore, perceived risk was also found to have no significant influence on the intention to use QRIS. This finding is attributed to the high level of digital literacy and self-efficacy among Generation Z, which leads them to perceive risks as tolerable compared to the benefits offered. The implications of this study suggest that financial service providers should focus their development strategies on strengthening cybersecurity infrastructure to maintain user trust and enhancing functional benefit features that support daily transaction efficiency. Theoretically, this study confirms that for digital natives, ease of use is no longer a major barrier due to their high digital literacy capacity. In addition, as QRIS usage has become an inclusive necessity rather than merely a lifestyle symbol, MSME actors are encouraged to provide this system to meet the public’s need for practical daily transactions
Peluang dan Tantangan Adopsi Standar Akuntansi Bisnis dalam Praktik Akuntansi Pemerintahan di Indonesia Setiawan, Yusup; Munandar, Agus
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 3 (2026): 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.v7i3.11254

Abstract

Recent developments in Indonesia’s public financial management have underscored the necessity of aligning the Government Accounting Standards (SAP) with business accounting frameworks such as PSAK and IFRS to enhance transparency, accountability, and legitimacy in managing state finances. The urgency of this study lies in the growing need to adapt governmental accounting systems to global practices while preserving the fundamental characteristics of the public sector, which emphasize service orientation over profit motives. This research aims to critically examine the opportunities and challenges associated with adopting business accounting standards within Indonesia’s public sector accounting framework, as well as to assess their implications for the effectiveness of financial reporting. This study employs a qualitative research design using a literature review approach. Data were collected through an extensive review of scholarly sources, including academic articles, policy documents, and relevant institutional reports. The findings indicate that the shared accrual basis between SAP and PSAK provides a strong foundation for achieving harmonization of accounting standards. However, the implementation process remains constrained by several factors, such as differing objectives between public and business accounting, limited technical capacity among human resources, insufficient integration of financial information systems, and the absence of a comprehensive regulatory framework for convergence.
Keberlanjutan Lembaga Wakaf: Tinjauan Literatur Sistematis tentang Inovasi, Tata Kelola, dan Manajemen Risiko Kartini, Tina; Widyastuti, Sri; Darmansyah, Darmansyah
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 3 (2026): 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.v7i3.11271

Abstract

This study aims to systematically review the literature on the sustainability of waqf institutions by focusing on the roles of innovation, governance, and risk management. The research employs a Systematic Literature Review (SLR) approach following the PRISMA guidelines. The analysis is based on peer-reviewed journal articles indexed in Scopus over the last 10–15 years, selected through rigorous inclusion and exclusion criteria. The findings indicate that the sustainability of waqf institutions is a multidimensional construct shaped not only by financial performance but also by governance quality, institutional innovation, and risk management capacity. Innovations such as cash waqf, digital waqf, and integration with Islamic financial instruments enhance efficiency and outreach, yet simultaneously increase exposure to investment and operational risks. Effective governance characterized by accountability and transparency plays a critical role in mitigating these risks and sustaining public trust. The SLR highlights that risk management functions as a strategic mediating mechanism linking innovation and governance to long-term sustainability. This study concludes that an integrative waqf management model that combines innovation, sound governance, and systematic risk management, aligned with the principles of Maqasid al-Shariah, is essential to ensure the sustainable development of waqf institutions in the contemporary context.

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