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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 1,780 Documents
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Pengaruh Disiplin Kerja dan Kepuasan Kerja Terhadap Kinerja Studi pada Karyawan PT. Navil Natural Organik di Bantul Fatma Sarasti; Hardin Hardin; Agus Saur Utomo
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.v7i4.11790

Abstract

Human resource management is a process related to the implementation of management functions. Therefore, if human resources within an organization are properly managed and utilized, the organization will be able to run its operations optimally, thereby encouraging employees to contribute positively to performance. Performance can be influenced by work discipline and job satisfaction. The purpose of this study is to examine the effect of work discipline on employee performance at PT. Navil Natural Organik and to examine the effect of job satisfaction on employee performance at PT. Navil Natural Organik. The population in this study consisted of all employees of PT. Navil Natural Organik. The sampling technique used was saturated sampling. Thus, a total sample of 115 respondents was obtained. Data were collected using questionnaires that had been tested for validity and reliability. The data analysis technique used was multiple linear regression analysis. The results show that work discipline has a positive and significant effect on the performance of employees at PT. Navil Natural Organik, and job satisfaction also has a positive and significant effect on the performance of employees at PT. Navil Natural Organik.
Analisis SWOT dalam Pengembangan Bisnis Berbasis Sustainability Melalui Strategi Word of Mouth (WOM) pada Peternak Ayam Petelur Makmur Farm di Kabupaten Tulungagung Sega Rohma Nur Ulaika; Anas Firman Adi; Priska Wulan Ndari
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.v7i4.11805

Abstract

The development of Makmur Farm's poultry egg farming business in Tulungagung requires effective strategies to ensure sustainability. This study aims to analyze the role of SWOT analysis and Word of Mouth (WOM) strategy in sustainable business development. A qualitative approach was used, involving data collection through direct observation, in-depth interviews with owners and staff, and documentation at the farm site. Data were analyzed using SWOT to identify strengths, weaknesses, opportunities, and threats faced by the business. Results indicate that Makmur Farm has strengths in product quality and innovation, but faces weaknesses in digital marketing. Significant opportunities arise from increasing public awareness of sustainability and market trends, while threats include competition and feed price fluctuations. The WOM strategy proved effective in building customer confidence and organically expanding market reach. The discussion emphasizes the importance of integrating SWOT analysis with a digital-based WOM strategy and highlights the role of personal communication and trust-building in creating long-term sustainability for the farm. This comprehensive approach supports strategic decision-making and sustainable growth.
Pengaruh Self Control dan Intensitas Pembelian Item Virtual Terhadap Pengelolaan Keuangan Pribadi Pemain Game Roblox di Karawang Asyifa Arethania Dayanara Ryu; Ujang Suherman; Thomas Nadeak
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.v7i4.11863

Abstract

There has been a spike in the purchase of virtual items among gamers due to the fast expansion of the online gaming market, especially on the Roblox platform. When gamers display a lack of self-control and a high intensity of acquiring virtual products, this phenomena may impact their conduct regarding personal money management. Irrational expenditure and a lack of financial stability could emerge from such circumstances. Partially and concurrently, this research intends to examine the impact of self-control and the intensity with which Roblox users in Karawang purchase virtual items on their financial management. An explanatory technique is used by this quantitative investigation. A total of 212 Roblox users in Karawang who had made virtual goods purchases in the past were surveyed using a purposive sample approach. Multiple linear regression was used to analyze the data with the help of SPSS version 26. A player's ability to exercise self-control affects their handling of their money, according to the findings. The intensity of buying virtual items also has a major impact on budgeting. Both factors impact Roblox users' ability to handle their money at the same time. The findings of this research should raise awareness about the significance of self-control while playing video games online and help advance digital financial literacy.
Faktor-Faktor Determinan Kesuksesan dan Kegagalan Implementasi Sistem Informasi Akuntansi: Tinjauan Literatur Caroline, Natalia; Munandar, Agus
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 5 (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

Abstract

This study aims to analyze the determinants of success and failure in the implementation of Accounting Information Systems (AIS) using a literature review approach. The research method employed is a literature study based on various scientific sources such as journals, books, and previous research related to the topic. The results indicate that the factors influencing the successful implementation of AIS include user competence, user involvement, top management support, system quality, and information quality. Conversely, implementation failure is often caused by technical issues such as poor system quality and non-technical issues such as user resistance, weak communication, and lack of management support. This review emphasizes that the success of AIS implementation depends not only on the technology used but also on organizational readiness, human resource competence, and managerial commitment. The findings of this study are expected to serve as a reference for practitioners and researchers in improving the effectiveness of AIS implementation across organizational sectors.
Peran Literasi Digital sebagai Variabel Mediasi dalam Hubungan Implementasi Artificial Intelligence terhadap Kinerja Karyawan pada Industri Jasa Keuangan Syariah Susanto, Djaelani; Subarjo, Subarjo; Lesno Panglipursari, Dwi; Arifin, Busthanul
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 5 (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

Abstract

This study aims to analyze the effect of Artificial Intelligence (AI) implementation on employee performance with digital literacy as a mediating variable in the service sector. The research adopts a quantitative approach using survey data from 300 respondents and is analyzed through Structural Equation Modeling (SEM) with AMOS 24. The results show that AI implementation has a positive and significant effect on digital literacy, indicating that the adoption of AI technology encourages employees to enhance their digital skills and adaptability. However, the direct influence of AI implementation on employee performance is found to be insignificant, suggesting that technology alone cannot improve productivity without adequate human readiness and organizational support. Furthermore, digital literacy significantly affects employee performance and fully mediates the relationship between AI implementation and employee performance. This finding implies that the successful adoption of AI requires not only technological investment but also the development of employees’ digital competencies. Theoretically, the study reinforces the role of digital literacy as a strategic enabler for technology-driven performance improvement in the era of digital transformation
Perkembangan Profitabilitas Bank BUMN Berdasarkan Struktur Keuangan dan Kinerja Operasional Amilya Putri, Nadya Desti; Zaretta, Bara; Prawitasari, Dian; Kurniawan, Rudi
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 5 (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

Abstract

Based on operational performance and financial structure, this study looks at how Indonesian state-owned banks have become more profitable. The study examines the impact of Debt to Asset Ratio, Firm Size, Non-Interest Income, Credit Risk, and Operating Efficiency on profitability as determined by Return on Assets (ROA) using quarterly data from 2021–2025. Both cross-sectional and time-series fluctuations are captured using a quantitative method with panel data regression. The findings reveal that while Debt to Asset Ratio and Credit Risk do not significantly affect ROA, Firm Size, Non-Interest Income, and Operating Efficiency do. These results imply that operational efficiency, revenue diversification, and scale advantages are more important drivers of profitability development in state-owned banks than leverage structure or credit risk circumstances..
Pengaruh Kualitas Pelayanan Administrasi dan Citra Sekolah Terhadap Kepuasan Siswa di SMK YPI Darussalam 2 Cerme Gresik Azmi, Tasya Nabila Nur; Puspasari, Durinta
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 5 (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.v7i5.11937

Abstract

This study aims to analyze the effect of service quality and school image on student satisfaction. This research uses a quantitative approach with an explanatory research design. The population consists of 270 students of grade X and XI at SMK YPI Darussalam 2 Cerme Gresik, with a sample of 159 respondents obtained through a Sample Size Calculator and proportional stratified random sampling technique. Data were collected using a closed-ended questionnaire with a 5-point Likert scale and analyzed using multiple linear regression with the assistance of SPSS version 27. The results show that partially, the service quality variable has a t-value of 6.165 with a significance of 0.000 < 0.05, indicating a positive and significant effect on student satisfaction. The school image variable has a t-value of 4.043 with a significance of 0.000 < 0.05, indicating a positive and significant effect on student satisfaction. Simultaneously, both variables have a significant effect with an F-value of 132.768 and a significance of 0.000 < 0.05. The coefficient of determination (R²) of 0.630 indicates that 63.0% of the variation in student satisfaction can be explained by service quality and school image, while the remaining 37.0% is influenced by other variables outside this study. Thus, service quality and school image have a substantial contribution to student satisfaction, with service quality being the more dominant factor in influencing student satisfaction.
Pengaruh Kualitas Produk, Citra Merek, Label Halal, dan Harga terhadap Kepuasan Konsumen Generasi Z pada Produk Skincare Wardah di Jepara Fauziyah, Nila; Sa’diyah, Mahmudatus
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 5 (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.v7i5.12092

Abstract

This study aims to analyze the influence of product quality, brand image, halal certification, and price on Generation Z consumer satisfaction with Wardah skincare products in Jepara Regency. Generation Z is a consumer segment that is digitally savvy, critical, and considers both functional aspects and values when choosing skincare products. This study employs a quantitative approach using a survey method. Data collection was conducted via a questionnaire administered to 150 Generation Z respondents who use Wardah skincare products in Jepara, utilizing purposive sampling. Data analysis employed the Partial Least Squares–Structural Equation Modeling (PLS-SEM) method using the SmartPLS software. The results indicate that halal labeling, price, and brand image have a positive and significant influence on the satisfaction of Generation Z consumers who use Wardah skincare products in Jepara. Conversely, product quality does not significantly influence consumer satisfaction, as Generation Z consumers tend to perceive Wardah skincare quality as already meeting standard levels, thus no longer serving as a primary differentiating factor in shaping satisfaction. This study is expected to provide theoretical contributions to the development of research on Generation Z consumer behavior, as well as practical insights for Wardah in formulating marketing strategies and developing skincare products aligned with local consumer characteristics.
Deprehensio Financial Statement Fraud: Mengungkapkan Kecurangan Melalui Sudut Pandang Heptagon Model Wati, Silpian Jian Linia; Sari, Shinta Permata
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 5 (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.v7i5.12203

Abstract

Fraud is a deceptive act committed with the intent of obtaining unlawful gain. This study aims to analyze the influence of the fraud heptagon—comprising the elements of pressure, opportunity, rationalization, arrogance, competence, culture, and religiosity—on financial statement fraud in property and real estate companies listed on the Indonesia Stock Exchange (IDX) for the 2022–2024 period, using the Beneish M-Score model. The sample in this study consists of 50 companies or 150 data points selected using purposive sampling. The research data are secondary data obtained from the companies’ annual reports. The results of this study indicate that rationalization influences financial statement fraud, whereas pressure, opportunity, arrogance, competence, culture, and religiosity do not influence financial statement fraud. This study is expected to provide information regarding the factors that trigger fraud and assist in detecting fraud in financial statements. Additionally, this study can serve as a reference for auditors to enhance their role in assessing the fairness and appropriateness of financial statement presentation.
Pengaruh Dari Love of Money, Sistem Perpajakan, Keadilan Pajak dan Sanksi Pajak Terhadap Persepsi Mahasiswa Mengenai Penggelapan Pajak (Tax Evasion): Studi Kasus pada Mahasiswa Akuntansi Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Surakarta Dewi Ariyanti, Lira; Kurniawati, Lintang
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 5 (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

Abstract

This study aims to analyze the influence of love of money, tax system, tax fairness, and tax sanctions on students’ perceptions of tax evasion. The research employed a quantitative approach using a survey method and explanatory research design. The population consisted of active Accounting students of the Faculty of Economics and Business at Universitas Muhammadiyah Surakarta class of 2022 who had completed Taxation I or Taxation II courses. A total of 110 respondents were selected using proportionate stratified random sampling. Data were collected through a Google Form questionnaire using a 5-point Likert scale. Data analysis was conducted using IBM SPSS Statistics 25 and SmartPLS 4.0 through validity and reliability tests, descriptive statistics, classical assumption tests, multiple linear regression, and hypothesis testing. The results indicate that love of money and the tax system do not have a significant effect on students’ perceptions of tax evasion. Meanwhile, tax fairness and tax sanctions have a positive and significant effect on students’ perceptions of tax evasion. These findings indicate that perceptions of fairness in the tax system and the strictness of tax sanctions are important factors in shaping students’ views toward tax evasion practices.

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