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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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Intervensi Variabel Gaya Hidup pada Layanan Grab Food dan Diskon Harga dalam Mempengaruhi Pola Konsumtif Masyarakat Ali Mauludi AC; Adhimas Priyoga; Budi Kolistiawan
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 GrabFood services and food price discounts on the consumption patterns of the Tulungagung community, with lifestyle as an intervening variable. The phenomenon of increasing use of food delivery applications such as GrabFood and the attraction of price discounts have changed people's shopping habits. Tulungagung, as one of the areas that also feels the impact of digitalization, shows a shift in consumption patterns. This study aims to analyze the influence of GrabFood services and food price discounts on the consumption patterns of the Tulungagung community, with lifestyle as an intervening variable. The phenomenon of increasing use of food delivery applications such as GrabFood and the attraction of price discounts have changed people's shopping habits. Tulungagung, as one of the areas that also feels the impact of digitalization, shows a shift in consumption patterns. This study aims to analyze the influence of GrabFood services and food price discounts on the consumption patterns of the Tulungagung community, with lifestyle as an intervening variable. The phenomenon of increasing use of food delivery applications such as GrabFood and the attraction of price discounts have changed people's shopping habits. Tulungagung, as one of the areas that also feels the impact of digitalization, shows a shift in consumption patterns Keywords: Grab Food Service, Price Discount, Lifestyle, Consumption Pattern
Pengaruh Profitabilitas, Likuiditatas, Rasio Leverage, dan Ukuran Perusahaan Terhadap Nilai Perusahaan Textile dan Garmen yang Terdaftar di BEI Periode (2019-2024) Rahayu Nur Azizah; Ariati Anomsar
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 was conducted due to fluctuations in the market value of companies in the textile and garment industries on the Indonesia Stock Exchange, which are influenced by financial performance. The research question is whether Profitability, Liquidity, Leverage Ratio, and Firm Size affect Market Value. The objective of this study is on analyze the partial effects of these four factors on market value during the 2019- 2024 period. The study population consists of 23 textile and garmen listed on the IDX during the 2019- 2024 period. The sampling method used is purposive sampling, with a sample size of 17 companies. This study employs a quantitative approach using panel regression, and data analysis was conducted using Eviews version 13. The results indicate that Profitability has significant positive effect on Firm Value, whereas Liquidity and Firm Size do not have a significant effect on Firm Value. Conversely, the Leverage Ratio has a significant negative effect on Firm Value.
Peran Brand Love Memediasi Pengaruh Brand Experience dan Brand Image Terhadap Brand Loyalty: Studi pada Konsumen Sepatu Olahraga Adidas di Kota Denpasar Putu Devira Wulandari; Shine Pintor Siolemba Patiro; Arthur Sitaniapessy
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.v7i5.11886

Abstract

This study investigates the role of brand love as a mediator in the relationship between brand experience, brand image, and brand institutionalization among Adidas Sports Shoes consumers in Denpasar City. The concept of brand love is increasingly recognized as a critical factor in building customer loyalty, as it establishes a deep emotional connection between consumers and brands. This study uses a survey approach, collecting data from 200 Adidas Sports Shoes consumers in Denpasar City. The results show that brand experience and brand image have a significant positive impact on brand institutionalization, and brand love plays a mediator in this relationship. Specifically, the results show that brand experience influences brand image, which then influences brand love, and ultimately influences higher brand institutionalization. This study contributes to the existing literature by highlighting the critical role of brand love in connecting brand experience and brand institutionalization, as well as providing incidents for marketers to develop effective strategies to build brand love among their customers.
The Integration of Fintech and Artificial Intelligence: Accelerating Accountability and Financial Inclusion in National Financial Governance Darmansyah Darmansyah; Arissetyanto Nugroho; Zulkifli Zulkifli; Winda Wulandari; Retna Sari
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.v7i5.11933

Abstract

                This study investigates the role of Financial Technology (Fintech) and Artificial Intelligence (AI) in strengthening financial governance accountability and improving national financial inclusion. While prior studies have largely examined fintech and AI separately, this research develops an integrated model that positions accountability as a key mediating mechanism linking technological integration to broader financial inclusion outcomes. Using a quantitative explanatory design, data were collected through a digital survey involving 300 respondents consisting of public sector stakeholders, fintech actors, and users of digital financial services. The data were analysed using Partial Least Squares Structural Equation Modelling (PLS-SEM). The results reveal that fintech integration positively and significantly affects accountability and financial inclusion. Likewise, AI implementation significantly improves accountability and financial inclusion. Accountability also exerts a strong positive effect on financial inclusion. Mediation analysis shows that accountability partially mediates the effects of fintech and AI on financial inclusion. These findings suggest that the integration of fintech and AI contributes not only to operational efficiency but also to the improvement of governance quality and the expansion of inclusive financial access. The study contributes to the literature by proposing an integrative fintech, AI, accountability, financial inclusion framework in the context of a developing economy and offers evidence-based implications for policymakers and financial regulators.
Analisis Perbandingan Harga Pokok Produksi Produk Makanan pada UMKM Ahyusni Aqiqah & Catering Menggunakan Metode Full Costing, Variable Costing, dan Job Order Costing. Dinda Cahyaning Aulia; Ujang Suherman; Thomas Nadeak
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.v7i5.11935

Abstract

The objective of this study is to analyze the differences in the results of Cost of Goods Sold (COGS) calculations using the full costing, variable costing, and job order costing methods, as well as to determine the most efficient method for improving the effectiveness of production cost management. The research method used is a descriptive comparative quantitative study, with the subject being the SME Ahyusni Aqiqah & Catering for the period 2023–2025. Data were collected through observation, interviews, and documentation, then analyzed using the three methods and the results were compared. The research findings indicate that the full costing method yields a higher and relatively stable COGS because it includes all production costs. The variable costing method yields the lowest COGS because it includes only variable costs. Meanwhile, the job order costing method shows fluctuating results due to periods without production, which cause fixed costs to accumulate and be charged to the following period. The conclusion of this study is that the choice of COGS calculation method significantly affects the cost per portion, so it must be aligned with managerial objectives and business characteristics. Consequently, the Job Order Costing method is more suitable for order-based SMEs, full costing is better suited for long-term pricing, and variable costing is appropriate for short-term cost control.
Analisis Yuridis Atas Praktik Komersialisasi Foto Tanpa Izin Objek oleh Fotografer dalam Perspektif Maqashid Syariah Mahatir Harahap; Tetty Marlina Tarigan
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.v7i5.11949

Abstract

The development of digital technology has had a significant impact, including increasing violations of privacy rights in public areas. One form of violation that often occurs is the practice of taking and using photographs without the object's consent. This action has the potential to violate moral and economic rights as stipulated in Law Number 28 of 2014 concerning Copyright, especially if the photo is used for commercial purposes without permission. Furthermore, this practice also contradicts the principle of personal data protection as stipulated in Law Number 27 of 2022 concerning Personal Data Protection. This study aims to analyze the form of legal protection for photographed objects in the practice of taking photographs without permission under Indonesian positive law and to review it from the perspective of maqāṣid shari'ah. This research is a normative legal research using a statute approach and a conceptual approach. Legal materials were obtained through literature studies and analyzed descriptively using deductive reasoning methods. The results of the study indicate that the practice of taking photographs without the object's permission in the Indonesian legal system contains two dimensions of legal violations: violation of copyright and violation of the right to privacy or personal data. From the perspective of the maqāṣid shari'ah (Islamic principles), this practice contradicts the principles of ḥifẓ al-māl (protection of property) and ḥifẓ al-nafs (protection of life), because the unauthorized use of photographs for commercial purposes constitutes a form of appropriation of the economic and moral rights of others, potentially leading to injustice.
Pertanggungjawaban Pelaku Usaha Terhadap Pengoplosan Bahan Bakar Minyak Pertalite Perspektif At-Tadlis Mazhab Maliki: Studi Kasus SPBU No.14.201.135 Kelurahan Tanjung Selamat Anwar Pardomuan Simarmata; Muhammad Amar Adly
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.v7i5.11950

Abstract

The practice of fuel adulteration (BBM) is a form of fraud in energy trading activities that can harm consumers and violate applicable legal provisions. The case of Pertalite fuel adulteration that occurred at the Nagalan Berkah Bersama Gas Station No. 14.201.135 in Tanjung Selamat Village, Medan City, has attracted attention because it is suspected to have been carried out by mixing Pertalite with an octane rating of RON 90 with lower octane gasoline, thereby reducing the quality of the fuel sold to consumers. This study aims to analyze the form of fuel adulteration practices and the liability of business actors for consumer losses in terms of positive Indonesian law and the at-tadlīs perspective in the Maliki School of Law. The research method used is empirical juridical research with a living case study approach, statute approach, and conceptual approach. Data were obtained through interviews, document studies, and reviews of laws and regulations and muamalah fiqh literature. The results of the study indicate that the practice of fuel adulteration is carried out by mixing Pertalite with lower octane gasoline to obtain illegal profits. Under Indonesian positive law, this action violates Law Number 22 of 2001 concerning Oil and Gas and Law Number 8 of 1999 concerning Consumer Protection, thus subjecting business actors to criminal and civil liability, including the obligation to provide compensation to consumers. Meanwhile, from the perspective of the Maliki School, this practice is categorized as a form of at-tadlīs, namely fraud in transactions by concealing or manipulating the quality of the goods being traded. Therefore, business actors are obliged to provide compensation (dhamān) for the losses incurred and may be subject to ta'zīr sanctions by the competent authorities to maintain justice and the welfare of economic activities.
Dampak Implementasi Tata Kelola Teknologi Informasi (IT Governanace) Terhadap Return on Asset (ROA) Indra Yudha Mailana; Linda Ayu Oktoriza; Maria Safitri; 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.v7i5.11952

Abstract

Given technological developments and globalization, effective IT governance has become crucial in supporting corporate objectives. This study analyzes the impact of IT governance implementation on financial performance, as measured by Return on Assets (ROA), in industrial companies listed on the Indonesia Stock Exchange. This study examines the relationship between the elements of IT governance, namely Board IT Governance Processes (BITGP), Board IT Governance Structure (BITGS), and Board IT Governance Relational (BITGR) with Return on Assets (ROA). The results show that these three elements have a positive and significant effect on Return on Assets (ROA), indicating that good IT governance can improve operational performance and create added value for companies. These results support agency theory and emphasize the importance of effective communication between management and stakeholders. This study recommends that companies strengthen their IT governance structures and processes in order to adapt to the digital era and innovate, thereby improving their competitiveness and long-term financial.
Pengaruh Sosial dan Reputasi Lembaga terhadap Keputusan Muzaki ASN dalam Pembayaran Zakat melalui Sistem Pemotongan Gaji di BAZNAS Kabupaten Mojokerto dengan Religiusitas sebagai Variabel Moderasi Hida Wahyukharisma Putri; Nurwinsyah Rohmaningtyas
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 social factors and institutional reputation on the decisions of civil servant (ASN) muzaki, as well as to examine the role of religiosity as a moderating variable. This research employed a quantitative approach with an associative research design. The sample consisted of 130 respondents selected through purposive sampling. Data were collected using a Likert-scale questionnaire and analyzed using Structural Equation Modeling based on Partial Least Squares (SEM-PLS) with SmartPLS 4.0. The results indicate that social influence, institutional reputation, and religiosity have a positive and significant effect on muzaki decisions. Religiosity is proven to moderate the influence of social factors on muzaki decisions, but it does not moderate the influence of institutional reputation. This study confirms that ASN's zakat decisions are influenced by social norms, religiosity, and institutional reputation, so it is necessary to strengthen the social environment, institutions, and religious values.
Pengaruh Transparansi Komunikasi, Responsibility Individu, dan Akuntabilitas Individu Terhadap Penerapan Good Corporate Governance Ditinjau Dalam Perspektif Manajemen Sumber Daya Insani: Studi pada Karyawan Ayam Sambal Ladas di Kota Bandar Lampung risalatulfatimah muawanah; Ahmad Habibi; Okta Suprianingsih
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 implementation of Good Corporate Governance (GCG) in practice still faces various challenges, particularly in the Micro, Small, and Medium Enterprises (MSME) sector, which plays a significant role in the national economy. Major obstacles arise from limited resources and organizational culture. In Lampung Province, there are 88,069 MSMEs recorded, dominated by Bandar Lampung City with 51,630 as of July 2025. One operating MSME in Bandar Lampung is Ayam Sambal Ladas, a culinary business established in 2019. The presence of MSMEs in Lampung's leading city in terms of quantity and growth offers a compelling research opportunity, especially in business management. This study focuses on the application of GCG principles at Ayam Sambal Ladas in its operations. By examining GCG implementation in growing MSMEs in this potential region, the research aims to illustrate how good governance can drive performance and sustainability of local culinary businesses. This study aims to analyze the influence of key individual-level GCG principles on GCG implementation from the perspective of Islamic Human Resource Management. It employs a quantitative explanatory approach. Primary data were collected via questionnaires distributed to 35 employees as samples using nonprobability sampling. Analysis involved multiple linear regression, t-test, F-test, and coefficient of determination. Results indicate that transparency in communication significantly influences GCG partially, while individual responsibility and accountability do not. Simultaneously, all three variables significantly affect GCG. From the Islamic HR Management perspective, low responsibility and accountability reflect suboptimal taqwa (god-consciousness), hisab (deed reckoning), and muhasabah dhatiyyah (self-accountability) to realize the amanah (trust) of khalifah (vicegerent).

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