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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 1,825 Documents
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Analisis Efisiensi Belanja Fungsi Pendidikan dan Kesehatan Kabupaten/Kota di Pulau Lombok Tahun 2020-2024 Fajrian Pratama; Siti Sriningsih
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 6 (2026): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

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Abstract

This study aims to analyze the efficiency of regional spending on education and health functions in districts/cities on Lombok Island during the 2020–2024 period. This study uses a quantitative approach with the output-oriented Data Envelopment Analysis (DEA) method with the assumption of Variable Returns to Scale (VRS). The data used are secondary panel data sourced from the Directorate General of Fiscal Balance, the Central Statistics Agency, and related agencies. The input variables in this study are education and health spending, while the output variables are education and health performance indicators. The results show that in the education sector, all districts/cities on Lombok Island are in the efficient category, although there are differences in the level of consistency of achievement between regions and between years, with Mataram City consistently being on the efficiency frontier. In the health sector, all districts/cities also show a good level of efficiency in managing health spending. This finding shows that the efficiency of regional spending is not only influenced by the size of the budget allocation, but also by the effectiveness of budget management and the quality of policy governance in producing development output achievements. The results of this study are expected to be evaluation material for regional governments in improving the quality of public spending management, especially in the education and health sectors.
Pengaruh Persepsi Kegunaan, Kemudahan Penggunaan, Risiko, Keamanan, dan Kepercayaan terhadap Penggunaan Digital Banking Ketty Junisa Piandari Utami; Vika Fitranita
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 6 (2026): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

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Abstract

This study aims to analyze the influence of perceived usefulness, perceived ease of use, perceived risk, security, and trust on the use of digital banking services. This study used a quantitative approach with a survey method. Data were collected by distributing questionnaires to 170 digital banking users in Bengkulu City, selected using a purposive sampling technique. Data analysis was performed using the Structural Equation Modeling–Partial Least Squares (SEM-PLS) method with the assistance of SmartPLS software. The results show that perceived usefulness, perceived ease of use, security, and trust have a positive and significant influence on the use of digital banking services. This suggests that perceived usefulness, ease of use of the system, level of service security, and trust in the service provider are important factors that encourage users to utilize digital banking services. Conversely, perceived risk did not significantly influence the use of these services. This study contributes to the development of the Extended Technology Acceptance Model (Extended TAM) by incorporating variables such as perceived risk, security, and trust to explain technology usage behavior in the digital banking sector. In addition, this research also provides practical implications for the banking industry in improving the quality of digital banking services, especially in terms of ease of use, system security, and building user trust.
Understanding Public Transport Loyalty: The Roles of Service Quality, Satisfaction, and Perceived Value Arif Fakhrudin; Kifni Yudianto; Maria Valeria Roellyanti
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.v7i5.11778

Abstract

Public transportation plays a crucial role in promoting sustainable urban mobility and reducing reliance on private vehicles. However, many public transport systems face challenges in maintaining long-term passenger loyalty. Understanding the determinants of passenger loyalty is therefore essential for transportation providers and policymakers seeking to enhance service performance and increase ridership. This study aims to examine the relationships among service quality, perceived value, passenger satisfaction, and passenger loyalty in public transportation services. A quantitative research approach was employed using a structured survey distributed to public transportation users. Data were collected from 200 respondents and analysed using Structural Equation Modelling (SEM) to test the proposed hypotheses and examine the relationships among the constructs. The measurement model was evaluated to ensure reliability and validity before conducting structural model analysis. The results reveal that service quality significantly influences both perceived value and passenger satisfaction. Furthermore, perceived value has a positive effect on passenger satisfaction and passenger loyalty. The findings also indicate that passenger satisfaction plays a critical role in enhancing passenger loyalty toward public transportation services. These results highlight the importance of delivering reliable, safe, and comfortable transportation services in order to improve passenger perceptions and encourage continued usage. This study contributes to the literature on transportation service management by providing empirical evidence on the mechanisms through which service quality and perceived value influence passenger loyalty. The findings also offer practical implications for transportation providers and policymakers seeking to improve service quality, enhance passenger satisfaction, and promote sustainable public transport usage.
Peran Financial Literacy dalam Menjembatani Hubungan Antara Persepsi Risiko, Overconfidence dan Sosial Media Terhadap Keputusan Investasi Mahasiswa Marta Erin Anggraini; Diana Puspitasari; Rudi Kurniawan; Almira Santi Samasta
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.v7i5.11782

Abstract

This study aims to examine the influence of risk perception, overconfidence, and social media on students' investment decisions, with financial literacy as a mediating variable. Using a quantitative explanatory method, primary data were collected through a courage questionnaire from students who have experience or basic knowledge of investing. Partial Least Squares Structural Equation Modeling (PLS-SEM) was used for analysis. The results showed that risk perception, overconfidence, and social media had a positive and significant impact on students' investment decisions. Financial literacy was also shown to have a positive and significant influence on investment decisions and was able to mediate the influence of the three variables. These findings reinforce the importance of financial literacy in helping students manage behavioral biases and filter digital information, thus enabling more rational and targeted investment decision-making. This research contributes to the development of behavioral finance studies in the context of student investment behavior in the digital era.
Pengaruh Lingkungan Kerja, Motivasi, dan Komunikasi Terhadap Kepuasan Kerja Pegawai Perusahaan Daerah Air Minum (PDAM) pada Divisi Hubungan Pelanggan Kota Balikpapan Listya Dwi Nur Azizah; Misna Ariani; Imam Arrywibowo
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.v7i5.11787

Abstract

The purpose of this study was to determine the influence of Work Environment, Motivation, and Communication on Job Satisfaction of Employees at the Regional Drinking Water Company (PDAM) in the Customer Relations Division of Balikpapan City. The research used quantitative research. The sampling technique used purposive sampling with a sample size of 75 employees at the Regional Drinking Water Company. Data collection was conducted by distributing questionnaires. This study used Smart-PLS to process the data. Data analysis methods used outer models, inner models, basic equations, and bootstrapping tests. The results showed that the variables of Work Environment, Motivation, and Communication influenced Job Satisfaction of Employees at the Regional Drinking Water Company (PDAM) in Balikpapan City.
Pengaruh Disiplin Kerja, Motivasi dan Budaya Organisasi Terhadap Kepuasan Kerja Karyawan Perusahaan Daerah Air Minum (PDAM) Kota Balikpapan Safira Salsabila Azizah; Misna Ariani; Tutik Yuliani
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.v7i5.11788

Abstract

The purpose of this study was to determine the influence of Work Discipline, Motivation, and Organizational Culture on Job Satisfaction of Employees at the Balikpapan City Regional Drinking Water Company (PDAM). This type of research used quantitative research. The sampling technique in this study used puposive sampling with a sample size of 75 employees at the Balikpapan City Regional Drinking Water Company. The data collection method was carried out by distributing questionnaires. This study used Smart-PLS to process the data. The data analysis method in this study used outer models, inner models, basic equations, and bootstrapping tests. The results showed that the variables of Work Discipline and Motivation influenced Job Satisfaction of Employees at the Balikpapan City Regional Drinking Water Company (PDAM), and the study showed that the variable of Organizational Culture did not influence Job Satisfaction of Employees at the Balikpapan City Regional Drinking Water Company (PDAM).
Efektivitas Penggunaan Modal Kerja dalam Meningkatkan Laba Usaha PT Indofood Sukses Makmur Tbk pada Bursa Efek Indonesia Zaira Hanla Diva; Santi Pertiwi Hari Sandi; Ery Rosmawati
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.v7i5.11799

Abstract

The purpose of this study is to determine the effectiveness of working capital utilization in increasing the profits of PT Indofood Sukses Makmur Tbk, a company listed on the Indonesia Stock Exchange. Secondary data was obtained from the company’s annual financial reports for the period 2020–2024. A quantitative descriptive method was employed. The analysis was conducted by measuring working capital turnover, cash turnover, and inventory turnover, as well as profitability ratios such as gross profit margin, net profit margin, return on investment, and return on equity, which were compared to industry standards. The research findings indicate that PT Indofood Sukses Makmur Tbk’s working capital management is effective in boosting the company’s profits, as evidenced by an inventory turnover ratio of 3.47 times—above the industry standard—as well as profitability ratios of 32.60% for gross profit margin (GPM), 10.37% for net profit margin (NPM), and 11.45% for return on equity (ROE). However, the company still needs to improve its working capital turnover, cash turnover, and ROI to optimize its financial performance. These findings demonstrate that the company’s use of working capital has been effective, as evidenced by the increase in net profit despite a temporary decline in 2020.
Faktor Faktor yang Mempengaruhi Gen Z di Universitas Dian Nuswantoro dalam Penggunaan Pinjaman Online Klarisa Widiana Pratiwi; Ariati Anomsari; Dwi Eko Waluyo; Fakhmi Zakaria
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 6 (2026): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

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Abstract

The development of financial technology has driven the increasing use of online loans among Generation Z, who are adaptable to technology and have a digital lifestyle. This study aims to analyze the influence of perceived ease of use, lifestyle, and trust on the interest in using online loans among students at Dian Nuswantoro University. The approach used was quantitative with a purposive sampling technique on respondents aged 18–26 who had used online loans in the past six months. Data were collected through a Likert-scale questionnaire and analyzed using PLS-SEM assisted by SmartPLS. The results showed that all variables had a positive and significant effect on interest in use, with lifestyle being the most dominant factor, followed by trust and perceived ease of use. These findings indicate that Generation Z's interest is driven not only by technical aspects, but also by lifestyle and confidence in the security of services. Therefore, increasing financial literacy is needed to make the use of online loans more prudent.
Menentukan Pengaruh Makroekonomi dan Internal Bank Terhadap Risiko Kredit pada Bank Umum Konvensional Indonesia Keisha Nabiila Endriani; Maria Safitri; Diana Puspitasari; Vicky Oktavia
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.v7i5.11812

Abstract

This study was conducted to identify the impact of macroeconomic variables and internal banking factors on the level of credit risk, known as Non-Performing Loans (NPL), in conventional commercial banks in Indonesia. The macroeconomic variables considered included the rupiah exchange rate, interest rates, and GDP (Gross Domestic Product), while the internal bank factors included ROE (Return On Equity), LDR (Loan to Deposit Ratio), and CAR (Capital Adequacy Ratio). A quantitative approach was applied using secondary data from 2019 to 2024 and a panel regression technique with the REM model. The study sample included 10 conventional commercial banks selected using a purposive sampling method. The study findings revealed that interest rates and ROE had a significant negative effect on NPLs, while LDR showed a significant positive impact on NPLs. On the other hand, the rupiah exchange rate, GDP, and CAR did not show a significant effect on NPLs. Overall, all independent variables jointly influence credit risk.
Optimalisasi Manajemen Properti pada Medium Tank Harimau Melalui Peningkatan Tingkat Kandungan dalam Negeri Achmad Imron; Rudi Haposan Siahaan; Handy Oktavianus
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.v7i5.11880

Abstract

Tanks are properties that have high economic value and are strategic to maintain the sovereignty of the Republic of Indonesia, but until now they have faced obstacles with low TKDN (Domestic Content Level) so that Indonesia has a high dependence on other countries for defense and security equipment. This study aims to increase the TKDN value of the Tiger Medium Tank and is part of Property Management to be more optimal economically and defense-wise. The research is a qualitative study, in the form of a case study of the Medium Tank produced by PT Pindad. The data were collected using the inspection method, micro identification, and interviews with 21 expert sources who were considered to be able to represent stakeholders, namely PT. Pindad as a producer, several supporting industries, users and regulators in this case the Ministry of Industry and the Ministry of Defense and KKIP (Defense Industry Policy Committee). The data was processed using NVivo software to structure the findings. Three points from this study are to increase TKDN. First, review the rules for calculating TKDN specifically for defense and security equipment. The method for calculating TKDN which is currently only cost-based must be combined with process-based, and followed by special implementation rules for defense and security equipment products. Second, efforts that must be made, which include: government policies, commitments, building an ecosystem, and component & subcomponent substitution. Third, this study identifies import substitution component and subcomponent industries that can be developed either through intensification of existing industries or extensification by creating new industries to encourage the formation of an industrial ecosystem that increases TKDN.

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