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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 1,925 Documents
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Fraud Hexagon Sebagai Model Deteksi Dini Kecurangan Pelaporan Keuangan Ervin Arif Setiawan; Melati Oktafiyani; Agung Prajanto
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 7 (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.v7i7.12036

Abstract

One of the important components of an accounting information system is the annual financial report, which is used to present data on the financial condition, operational results, and cash flows of a company over a specific period of time. This study aims to understand the impact of the fraud hexagon, comprising pressure, opportunity, rationalization, capability, arrogance, and collusion on financial statement fraud. The method used in this study is purposive sampling, with subjects drawn from companies in the banking sector that prepared annual reports within the period of 2022–2024. The data analyzed were obtained from secondary sources retrieved from the Indonesia Stock Exchange and the official websites of each company, with a total sample of 96. To analyze the data, WarpPLS 7.0 was used to test the influence of the fraud hexagon on financial statement fraud. The findings of this study reveal that the factors influencing financial statement fraud are Weak Oversight Mechanisms (X3) and Collusion (X7) measured by the presence of commissioners holding concurrent positions. Meanwhile, factors such as Financial Stability (X1), measured by the Loan to Deposit Ratio (LDR), External Pressure (X2), measured by Non-Performing Loans (NPL), Auditor Turnover (X4), Board of Directors Turnover (X5), and Arrogance (X6), measured by the number of CEO photos included in the annual report, were found to have no effect on financial statement fraud.
Employee Performance Reviewed from Organizational Culture, Information Technology, Workload, and Supervision Dera Muthia Latifah; Istiatin Istiatin; Ikhwan Hamzah
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 7 (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.v7i7.12084

Abstract

This study aims to determine the simultaneous (concurrent) and partial influence of the variables of Organizational Culture, Information Technology, Workload, and Supervision on employee performance at the Clinic.Sportin Cibubur. This study uses a quantitative descriptive approach. A Likert scale is also included to measure organizational culture, informatics techniques, workload, and supervision on the performance of sports clinic employees in Cibubur. This study took place at the sports clinic on Jl. Jambore No. 1, Cibubur, East Jakarta. This study took four months, from December 2025 to March 2026, starting from observation to data collection and research conclusions. The population of this study was all 85 employees of the Cibubur sports clinic. The sample size was 85 employees. The sampling technique used in this study was saturated sampling, meaning that all populations were sampled in the study. After data tabulation, the data were processed using multiple linear regression analysis tools with SPSS 27 software. The results showed that there was a partial and simultaneous influence of the variables Organizational Culture, Information Technology, Workload, and Supervision on employee performance at the Cibubur Sports Clinic.Sportin Cibubur
Optimasi Portofolio Saham Syariah dan Konvensional di Bursa Malaysia: Perbandingan Model Markowitz dan Algoritma Genetika Deni Adelya Nurhayati; Dwi Eko Waluyo; Maria Safitri; Bara Zaretta
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 7 (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.v7i7.12091

Abstract

This study compares portfolio optimization performance between sharia-compliant stocks (FBM Hijrah Shariah Index) and conventional stocks (FTSE Bursa Malaysia KLCI) using the Markowitz Mean Variance Optimization (MVO) model and Genetic Algorithm (GA), evaluated through CV, Sharpe ratio, Sortino ratio, and Omega ratio over the period 2022–2025. Results show that the sharia portfolio consistently outperforms conventional across all metrics and both methods, with a Sharpe ratio of 0.1589 compared to 0.0709, demonstrating that sharia screening enhances rather than hinders portfolio efficiency. GA produces marginally higher Sharpe ratios than Markowitz, indicating both methods are complementary. These findings offer practical implications for investors, fund managers, and policymakers in developing competitive sharia investment instruments.
Performance Reviewed from Leadership, Human Resource Professionalism, Motivation and Work Discipline of Teachers at State Senior High School 1 Purwantoro Paryani Paryani; Istiatin Istiatin; Sudarwati Sudarwati
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 7 (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.v7i7.12101

Abstract

Teacher performance is a critical determinant of educational quality and institutional effectiveness. This study aims to examine and analyze the influence of leadership, human resource professionalism, motivation, and work discipline on teacher performance at SMA Negeri 1 Purwantoro, Wonogiri Regency. This research employed a descriptive quantitative approach. The population comprised all teachers at SMA Negeri 1 Purwantoro, totaling 53 individuals. A non-probability sampling technique with a census method was applied, in which the entire population was used as the research sample. The results indicate that leadership has a positive and significant effect on teacher performance. Similarly, human resource professionalism exerts a positive and significant influence on teacher performance. Motivation and work discipline were also found to have positive and significant effects on teacher performance. In conclusion, leadership, human resource professionalism, motivation, and work discipline are key determinants that significantly enhance teacher performance at SMA Negeri 1 Purwantoro. Keywords:teacher performance, leadership, human resource professionalism, motivation, work discipline
Motivation, Organizational Culture, Human Resource Quality and Work Discipline on The Performance of Government Employees in Parangjoro Village, Grogol, Sukoharjo Hardiman Hardiman; Istiatin Istiatin; Sudarwati Sudarwati
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 7 (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.v7i7.12103

Abstract

This study aims to determine the simultaneous (concurrent) and partial influence of the variables of Organizational Culture, Information Technology, Workload, and Supervision on employee performance at the Clinic.Sportin Cibubur. This study uses a quantitative descriptive approach. A Likert scale is also included to measure organizational culture, informatics techniques, workload, and supervision on the performance of sports clinic employees in Cibubur. This study took place at the sports clinic on Jl. Jambore No. 1, Cibubur, East Jakarta. This study took four months, from December 2025 to March 2026, starting from observation to data collection and research conclusions. The population of this study was all 85 employees of the Cibubur sports clinic. The sample size was 85 employees. The sampling technique used in this study was saturated sampling, meaning that all populations were sampled in the study. After data tabulation, the data were processed using multiple linear regression analysis tools with SPSS 27 software. The results showed that there was a partial and simultaneous influence of the variables Organizational Culture, Information Technology, Workload, and Supervision on employee performance at the Cibubur Sports Clinic.Sportin Cibubur
The Effect of Fatigue Management, Training, Reward Systems, and Information Technology on Occupational Safety Performance Nanang Sofal Jamil; Istiatin Istiatin; Sudarwati Sudarwati
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 7 (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.v7i7.12104

Abstract

The purpose of this study was to determine the simultaneous and partial effects of the variables Fatigue Management, Training, Reward Systems, and Information Technology on Occupational Safety Performance in the transportation industry at PT. KAI Central Daop Jakarta. This study took place at the PT. KAI Central Daop Jakarta office. This was a quantitative study, with data collection using a questionnaire. The sample consisted of 50 employees in the Occupational Safety and Health (K3) department. Data analysis techniques used were multiple regression, F-test, t-test, and test of determination (R2). Fatigue management influences the Occupational Safety Performance of PT. KAI Central Daop Jakarta employees. Training influences the Occupational Safety Performance of PT. KAI Central Daop Jakarta employees. The Reward System influences the Occupational Safety Performance of PT. KAI Central Daop Jakarta employees. Information Technology influences Occupational Safety Performance of PT. KAI Central Operation Office Jakarta Employees.
Peran Celebrity Endorsment, Kontrol Diri dan Literasi Ekonomi Terhadap Perilaku Belanja Implusive Generasi Z pada Platform Digital: Studi Mahasiswa Semester Rendah Universitas Dian Nuswantoro Semarang Insanul Syakiroh; Rudi Kurniawan; Suhita Whini Setyahuni
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 7 (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.v7i7.12109

Abstract

This study aims to examine and analyze the influence of celebrity endorsement, self-control, and economic literacy on impulsive buying behavior among Generation Z university students on digital platforms. The novelty of this research lies in the combination of these three variables tested simultaneously, as previous studies have generally focused on only one or two variables separately. The population of this study includes all active students of Universitas Dian Nuswantoro Semarang. The sampling technique used is purposive sampling, with the criteria that respondents are early-semester students (semester 1 and 3), actively use social media and e-commerce platforms, and have experience in making online purchases. The total sample size in this study is 157 respondents. Data were collected through a questionnaire based on a Likert scale and analyzed using the Partial Least Square (PLS) approach to examine the relationships between variables. The results show that all three variables—celebrity endorsement, self-control, and economic literacy—have a significant effect on impulsive buying behavior. Among them, celebrity endorsement has the strongest influence in driving spontaneous purchasing decisions. This study highlights that both social influence and individuals’ ability to control themselves, along with their understanding of economic concepts, play a crucial role in shaping students’ consumption behavior in the digital era.
Pengaruh Promosi Flash Sale dan Electronic Word of Mouth terhadap Perilaku Pembelian Impulsif melalui Mediasi Fear of Missing Out (FOMO) pada Brand Elizabeth di Kalangan Generasi Z Dian Widyanti; Piji Pakarti; Mahmud Mahmud; Roymon Panjaitan
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 7 (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.v7i7.12110

Abstract

This study aims to analyze the effect of flash sale promotions and electronic word of mouth on impulsive buying behavior through the mediation of Fear of Missing Out (FOMO) on Elizabeth Brand among Generation Z in Semarang City. This study uses the Theory of Planned Behavior (TPB) by Ajzen. The research method used is a quantitative approach with data collection through questionnaires to 224 respondents and analyzed using Structural Equation Modeling–Partial Least Square (SEM-PLS). The results show that flash sale promotions and electronic word of mouth have a positive and significant effect on FOMO and impulsive buying behavior, and FOMO has a positive and significant effect on impulsive buying behavior, and FOMO plays a role in mediating between flash sale promotions and electronic word of mouth on impulsive buying behavior of Generation Z. Digital marketing strategies based on flash sales and electronic word of mouth need to be managed by paying attention to the psychological aspects of Fear of Missing Out in order to be able to encourage purchasing behavior more effectively in Generation Z.
Pengaruh Persepsi, Promosi, dan Pengetahuan Terhadap Keputusan Memilih Produk Pegadaian Syariah dengan Kepercayaan Sebagai Variabel Mediasi: Studi pada Pegadaian Syariah Cabang Way Halim Bandar Lampung Umi Puspita Sari; Syamsul Hilal; Vicky F Sanjaya
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 7 (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.v7i7.12161

Abstract

This study aims to examine the influence of perception, promotion, and knowledge on customers’ decision-making at Pegadaian Syariah Way Halim in Bandar Lampung, with trust serving as a mediating variable. A total of 99 customers were selected through purposive sampling to participate in the study. Data were collected using structured questionnaires and analyzed using Structural Equation Modeling (SEM) via SmartPLS version 4. The findings indicate that both perception and knowledge have a positive and significant effect on decision-making through trust as a mediating variable, highlighting the crucial role of trust in shaping customer decisions. In contrast, promotion was found to have no significant direct impact on decision-making. Furthermore, trust was shown to effectively mediate the relationship between perception and knowledge and customers’ decision-making, emphasizing the importance of building trust through accurate information and credible service in financial transactions.
Analisa Etos Kerja Perempuan dalam Menopang Kemandirian Ekonomi Keluarga di Desa Kemiri, Kecamatan Puspo Pasuruan: Studi Pendekatan Asset Based Community Development (Abcd) Siti Alviyaning Tiyas; Sukamto Sukamto; Aslikhah Aslikhah
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 7 (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.v7i7.12165

Abstract

This study aims to analyze women’s work ethic in supporting family economic independence through the Asset Based Community Development (ABCD) approach in Kemiri Village, Puspo District, Pasuruan Regency. This research employed a qualitative approach with a descriptive-explanatory type. Data were collected through observation, in-depth interviews, and documentation involving women working in agriculture, trading, livestock farming, handicrafts, and education sectors. Data analysis was conducted through data reduction, data presentation, and conclusion drawing using the ABCD perspective. The findings revealed that women possess a strong work ethic reflected in discipline, responsibility, perseverance, and consistency in carrying out economic activities. Women were also able to utilize local assets such as individual skills, agricultural land, livestock, and social support from the community to sustain family economic activities. The utilization of these local assets indicates the implementation of ABCD principles within community life. This study concludes that the integration of women’s work ethic and local asset utilization plays an important role in strengthening family economic independence and the economic resilience of rural communities.

Page 184 of 193 | Total Record : 1925

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