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Contact Name
Dedi Junaedi
Contact Email
dedijunaedi@gmail.com
Phone
+628118114379
Journal Mail Official
redaksielmal@jgmail.com
Editorial Address
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
Location
Kab. bogor,
Jawa barat
INDONESIA
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
ISSN : 26202956     EISSN : 27470490     DOI : https://doi.org/10.47467/elmal
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.
Articles 1,772 Documents
Strategi Manajemen Keberlanjutan: Pendekatan Strategis Berbasis AI Edy Awaludin
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 4 (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.v7i4.10321

Abstract

In the digital era characterized by rapid technological advancements, artificial intelligence (AI) has emerged as a tool with the potential to transform the sustainability management paradigm. This research aims to explore how the application of AI, specifically generative artificial intelligence (GenAI), can influence sustainability management strategies across various industrial sectors. While AI offers opportunities to increase efficiency and productivity, challenges related to environmental impacts, particularly in the context of increasing energy consumption, remain a major concern. Data from the International Energy Agency (IEA) indicates that the information and communications technology (ICT) sector accounts for nearly 4% of total global energy consumption, and with the increasing use of GenAI, this figure is expected to continue to rise. This research also highlights the relationship between the use of GenAI tools and users' environmental perceptions and behaviors, indicating that the more frequently individuals use GenAI tools, the more they perceive the impacts of climate change. Therefore, it is crucial to raise awareness about the environmental impacts of everyday technologies. This research also discusses the importance of collaboration between the public and private sectors in creating a framework that supports the sustainable use of AI, as well as the need to support small and medium-sized enterprises (SMEs) in adopting this technology. By integrating sustainability considerations into the development and implementation of AI technology, we can contribute to global efforts to combat climate change and ensure that technological advancements do not come at the expense of our planet.
Analysis of the Success of the BSI Mobile Service Information System Among Generation Z Using the DeLone and McLean Method Rista Dwi Jayanti; Yan Putra Timur; Muhammad Rifqi
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 4 (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.v7i4.10344

Abstract

The rapid growth of digital banking in Indonesia has transformed financial transactions and created an urgent need to evaluate the success of mobile banking systems. This study investigates the success of the Bank Syariah Indonesia (BSI) Mobile information system among Generation Z users by applying the DeLone and McLean model, which includes six key dimensions: system quality, information quality, service quality, system use, user satisfaction, and net benefits. A quantitative approach was employed using an online survey of 96 Generation Z respondents who actively used BSI Mobile for at least three months. Data were analyzed with Structural Equation Modeling–Partial Least Squares (SEM-PLS). The findings reveal that information quality significantly influences system use, while service quality significantly affects user satisfaction. Furthermore, system use positively impacts both user satisfaction and net benefits, and user satisfaction shows the strongest effect on net benefits. In contrast, system quality has no significant relationship with system use or user satisfaction, and information quality does not demonstrate a significant effect on user satisfaction. These results provide practical implications for Bank Syariah Indonesia to enhance digital service quality and strengthen Generation Z engagement, as well as theoretical contributions by validating the DeLone and McLean model in the context of Islamic mobile banking.
Pengaruh Work Life Balance dan Organizational Justice Terhadap Kinerja Karyawan dengan Organizational Citizenship Behavior Sebagai Variabel Mediasi Taufiq Ali Susanto; Alfato Yusnar Kharismasyah; Suyoto; Tri Septin Muji Rahayu
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 4 (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.v7i4.10445

Abstract

This research aims to examined the effect of work life balance and organizational justice on employee performance with organizational citizenship behaviour as a mediating variable. The population in this study were employees of the Banyumas Land Office. This research applies a quantitative approach method. The sample used amounted to 110 employees and the respondents were obtained using non probability sampling with purposive sampling. The type of data in this study is primary data and the instrument used in data collection is a questionnaire with a 5-point Likert scale measurement. While the analysis technique used is SEM PLS version 3.0. The results showed that work life balance and organizational justice had a positive and significant effect on organizational citizenship behavior, work life balance and organizational justice had a positive and significant effect on employee performance, organizational citizenship had a positive and significant effect on employee performance, organizational citizenship behavior mediated the effect of work life balance on employee performance. However, organizational citizenship behavior cannot mediate the influence of organizational justice on employee performance.
Mudharabah Perspektif Al-Syaibani: Aksiologi Ibadah dalam Model Asuransi Syariah Riska Renvrita Putri; Yoiz Shofwa Shafrani; Samsul Huda
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 4 (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.v7i4.10507

Abstract

                This research examines Al-Syaibani's perspective on the mudharabah contract as the foundation of a sharia insurance model, with a focus on the axiological values of worship contained within it. Mudharabah is understood not merely as an economic contract but also as a form of worship that upholds principles of justice, shared responsibility, and moral integrity in risk mitigation through a fair profit-sharing system. The mudharabah-based sharia insurance model is seen as capable of becoming an alternative financial institution compliant with sharia, emphasising the principles of mutual aid, transparency, and adherence to Islamic ethical values. This study underscores the need to implement a mudharabah model that integrates the aspect of worship values so that sharia insurance not only functions as a financial instrument but also as a medium for spiritual and social strengthening within the community. The results of the analysis can serve as a basis for developing more sustainable sharia insurance products that carry the value of worship.
Peran Budaya Organisasi: E-Leadership, Kinerja Karyawan, dan Manajemen Perubahan dalam Anggota Tim Hybrid Maria Ona Gracias; Rina Anindita
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 4 (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.v7i4.10665

Abstract

The purpose of this study is to analyze the Role of Organizational Culture in Electronic Leadership, Change Management, Employee Performance in hybrid teams with a minimum working period of 1-2 years as permanent employees in application development service companies. The population of this study was conducted to 215 respondents who work in IT department application development service companies. This research was conducted by distributing online questionnaires. The data processing method uses SEM PLS. In this study, it can be concluded that companies that have good Electronic Leaders can influence and strengthen the Organizational Culture and can also form a new Change Management, this can affect Employee Performance. When there is a tendency to change, electronic leaders must be able to overcome it by implementing an Organizational Culture related to the importance of being ready to accept change as the main key for hybrid team members in facing work-related challenges in a changing work environment. Electronics leaders must also be able to provide change management techniques by making pre-planning transitions to perfecting practical technologies in hybrid teams such as technology automation provided by the company for project trackers. Researchers found that electronic leadership influences change management and organizational culture but has no effect on employee performance. Then organizational culture has an influence on employee performance and change management.
Determinants of Surgical Instrument Counting Compliance in The Central Surgical Installation sri lestari; Istiatin Istiatin; Ikhwan Hamzah
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 4 (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.v7i4.10764

Abstract

This study aims to To determine factors influencing compliance in surgical instrument counting, specifically knowledge, attitude, workload, and leadership leadership in the Central Surgical Unit of Dr. Moewardi Regional General Hospital. This research method used cross-sectional study was conducted at the Central Surgical Installation of Dr. Moewardi Regional Hospital from July to August 2025. The study population included all surgical nurses, with a sample of 90 selected using a total sampling technique. The dependent variable was the level of compliance in surgical instrument counting. The independent variables were knowledge, attitude, workload, and leadership. Data were collected through a questionnaire. Data analysis was performed using univariate tests, bivariate tests (Spearman Rank), and multivariate analysis (multiple linear regression) to examine the simultaneous and partial effects of independent variables on compliance. The Results Multivariate analysis showed that knowledge and attitude significantly influenced compliance in surgical instrument counting. Meanwhile, workload and leadership did not show a significant effect. The regression model explained 40.45% of the variation in compliance. Conclusion: Increasing knowledge and developing positive attitudes are crucial for improving nurse compliance in surgical instrument counting. Workload and formal leadership did not have a significant effect in the context of this study. It is recommended that institutions prioritize ongoing training and fostering a culture of patient safety to support compliance.
Employee Performance is Assessed from Homebase Work Placement, Transfers, Motivation, and Career Development Jendra Purusha Hayuningrat; Sarsono Sarsono; Bambang Mursito
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 4 (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.v7i4.10957

Abstract

Good employee performance​ will contribute to achieving revenue targets taxes which are one of the focus main Directorate General of Taxes. Research This done For (1) Testing and analyzing influence placement home base to performance employees, (2) Testing and analyzing influence mutation to performance employees, (3) Testing and analyzing influence motivation to performance employees, (4) Testing and analyzing influence development career to performance employees. This research is a descriptive analysis type with a quantitative approach, namely research that analyzes data with centralize attention to existing symptoms​ characteristics certain in life the human being named variable. This research will be conducted at the Central Java II DJP Regional Office. The population in this study is all employees at the Central Java II DJP Regional Office, totaling 158 employees. This research was conducted at the Central Java II DJP Regional Office, researchers took a sample of 50% of the total population, namely 79 employees. The sampling technique in this study used a non- random sampling technique. The regression coefficient and t-test values show that the career development variable has the highest value compared to other variables, meaning that career development has the most dominant influence on employee performance. The results of the research that has been conducted state that (1) Homebase work placement has a positive and insignificant effect on employee performance, (2) Mutation has a negative and significant effect on employee performance, (3) Motivation has a positive and significant effect on employee performance, (4) Career development has a positive and significant effect on employee performance. Keywords: Career, employee performance , Homebase work placement, Mutation, Motivation,
Efektivitas Pendistribusian Dana Zakat dalam Program Jatim Makmur Untuk Meningkatkan Ekonomi Mustahik Studi Kasus di Baznas Provinsi Jawa Timur Qurrotul Uyun
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 4 (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.v7i4.11130

Abstract

This study aims to analyze and measure the mechanism of zakat fund distribution within the Jatim Makmur Program and the effectiveness of zakat fund distribution in the Jatim Makmur Program for improving the economy of mustahik (recipients) in East Java Province. The research utilizes a qualitative method with a case study approach, focusing the research location within the working area of BAZNAS (National Amil Zakat Agency) East Java Province. Data were collected through observation, interviews, and documentation. The results show that the distribution of zakat funds through the Jatim Makmur Program has been effective overall in the indicators of targeting accuracy and program objectives. However, the indicators for program socialization and program monitoring or supervision were assessed as effective but not yet optimal. In the distribution mechanism, the majority of assistance is channeled in non-cash forms (such as business equipment and raw materials) to avoid the misuse of funds, such as for paying off debts to loan sharks . Nevertheless, the program also demonstrates flexibility by distributing cash assistance or interest-free loans for certain specific cases..
Strategi Digital Content Marketing Untuk Meningkatkan Brand Awareness: Studi pada Produk Fesyen Lokal Fashion Today Aji Aditama; Diana Diana
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 4 (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.v7i4.11338

Abstract

This study aims to analyze the digital content marketing strategy implemented by the local fashion brand Fashion Today and its role in building brand awareness in the social media era. This research employs a qualitative descriptive approach with a case study strategy. Data were collected through interviews with the marketing manager, digital content observation, documentation, and consumer questionnaires as supporting data. Data analysis was conducted using the interactive model of Miles, Huberman, and Saldaña. The findings indicate that Fashion Today implements digital content marketing through visual consistency, short-form video content, emotional storytelling, and active audience engagement on Instagram and TikTok. This strategy contributes to building brand awareness mainly at the brand recognition stage, while brand recall has not yet been fully achieved. SWOT analysis shows that Fashion Today is positioned in a growth-oriented strategy with strengths in visual aesthetics and content consistency, as well as opportunities arising from the increasing interest in local fashion. This study highlights the importance of visual consistency, emotional relevance, and clear positioning in building brand awareness in the digital fashion industry.
Pengaruh Net Profit Margin dan Total Asset Turnover terhadap Nilai Perusahaan, Dimoderasi oleh Earning Per Share Natalia Caroline; Santi Dwi Mulyati; Aprildawati Sinaga
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 4 (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.v7i4.11427

Abstract

                This study investigates the effects of Net Profit Margin (NPM) and Total Asset Turnover (TATO) on firm value, with Earnings Per Share (EPS) as a moderating variable, in transportation and logistics companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. Firm value is measured using the Price-to-Book Value (PBV) ratio as a market-based indicator. A quantitative explanatory research design is employed using 120 observations from 24 companies over five years, using panel data regression with Moderated Regression Analysis (MRA) and robust standard errors. The results that NPM has a significant negative effect on PBV, whereas TATO has a significant positive effect. EPS does not have a significant direct effect on PBV, but it moderates the relationship between NPM and firm value. In contrast, EPS does not moderate the effect of TATO on PBV. These findings indicate that, in the transportation sector, investors place greater emphasis on asset utilization efficiency, while profit margins are more highly valued when they translate into higher earnings per share.

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