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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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Empirisme dan Rasionalitas dalam Keuangan dan Kesejahteraan pada Masa Khulafaur Rasyidin Nawangsasi Kusuma Putri; Umi Zaidatul; Rizka Renvrita Putri; Muhammad Fathurrizqi; Rahmini Hadi
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.v7i5.10478

Abstract

The financial system and welfare distribution are fundamental components in ensuring the sustainability of Islamic governance, particularly during the era of the Rightly Guided Caliphs. This article aims to analyze the integration of rationality and empiricism in managing the financial system and welfare distribution under the leadership of Abu Bakr Ash-Shiddiq, Umar ibn Khattab, Uthman ibn Affan, and Ali ibn Abi Talib. Employing a literature review with a historical-descriptive approach, this study critically examines primary and secondary sources on fiscal and social policies of the period. The key findings reveal that each caliph implemented rational policies grounded in Sharia principles and structured institutional frameworks, while empirically adapting them to the diverse socio-economic realities of their societies. This dual approach-combining rational principles with practical empirical adjustments-resulted in an effective, just, and sustainable financial and welfare system. For instance, policies related to zakat collection, social assistance programs, and the management of baitul mal were designed to uphold social justice and meet the actual needs of the community. These measures demonstrated the caliphs' profound understanding of the economic and social complexities of their time, ensuring that their governance fostered public welfare and social solidarity. The findings of this study provide valuable insights for the development of modern Islamic economic policies, highlighting the importance of inclusivity and adaptability in addressing contemporary challenges.
Maqasid Al-Shari’ah Al-Syatibi VS. Jasser Auda: Perspektif Dinamis dan Sistemik Terhadap Kebijakan Publik di Era Globalisasi umi zaidatul Khoeriyah; Yoiz Shofwa Shafrani; Nawangsasi Kusuma Putri
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.v7i5.10480

Abstract

This study explores the comparative framework between Abu Ishaq Al-Syatibi and Jasser Auda in interpreting Maqasid Al-Shari’ah within the context of public policy in the globalization era. The research aims to identify the philosophical and methodological shifts from the classical normative approach of Al-Syatibi to Auda’s dynamic systemic paradigm. Employing a descriptive qualitative method through a comparative matrix, the study analyzes six dimensions of systemic analysis-cognition, hierarchical interrelatedness, systemic integrity and totality, openness, multidimensionality, and intentionality. Data were obtained from primary and secondary sources that discuss the theoretical foundations and applications of maqasid in Islamic law and public policy. Findings show that Al-Syatibi emphasizes a conservative-normative perspective focusing on the preservation of fundamental values-religion, life, intellect, lineage, and property serving as the foundation for legal stability. Conversely, Jasser Auda promotes a holistic and adaptive interpretation of maqasid that responds to social change and global issues, highlighting human rights, justice, and sustainability. The synthesis of both paradigms provides a comprehensive and integrative framework for formulating public policies that are not only normatively grounded but also contextually responsive to modern societal needs.
Bagaimana Live Streaming Selling, Review Product, Discount dan Sosial Media Marketing Mempengaruhi Minat Beli Lipstik Maybelline di Shopee: Studi pada Mahasiswa di Universitas di Purwokerto Resti Meilani; Herni justiana Astuti; Wida Purwidianti; Totok Haryanto
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.v7i5.10512

Abstract

This study aims to analyze the influence of Live streaming selling, Product Reviews, Discounts, and Social Media Marketing on the purchase intention of Maybelline lipstick at the official Shopee store. The study employed a quantitative approach using a survey method. Data were collected through questionnaires distributed to 121 active students in Purwokerto, selected using purposive sampling. Data analysis was conducted using SPSS version 25 through multiple linear regression. The t-test results show that Live streaming selling, Product Reviews, and Discounts have a significant effect on purchase intention, while Social Media Marketing does not. The Adjusted R Square value of 0.638 indicates that 63.8% of the variation in purchase intention can be explained by these four variables. These findings suggest that direct interaction through Live streaming selling and the trust formed from Product Reviews play an important role in influencing consumer purchase intention on Shopee e-commerce
Analisis Efektivitas dan Efisiensi Penggunaan Sistem Atlas dalam Proses Audit Laporan Keuangan Anggita Shita Kusumawati; Agus Munandar
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.v7i5.11117

Abstract

                This study aims to analyze the effectiveness and efficiency of using the Audit Tools and Linked Archive System (ATLAS) in the financial statement audit process at Public Accounting Firms (PAFs). A qualitative descriptive approach was employed, with data collected through interviews with auditors who had implemented ATLAS. The results reveal that ATLAS enhances audit effectiveness by integrating processes, standardizing working papers, and facilitating supervision. In terms of efficiency, ATLAS reduces audit completion time and lowers operational costs through digital documentation. The system also strengthens accountability through transparent audit trails. However, challenges such as limited IT infrastructure and resistance from senior auditors remain. Managerial support, continuous training, and technological readiness are crucial for successful implementation. Overall, ATLAS significantly contributes to improving auditor professionalism and promoting digital transformation in financial auditing practices.
The Influence of Green Marketing Mix Strategy on Marketing Performance in Indonesian Food and Beverage SMEs Daniels Marshall Aththarsyach; Totok Haryanto; Erny Rachmawati; Hengky Widhiandono
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.v7i5.11173

Abstract

The implementation of sustainable marketing strategies has become a crucial issue for MSMEs in the food and beverage sector as environmental sustainability and business competitiveness are increasingly being addressed. This study aims to analyze the influence of the Green Marketing Mix (7P) on the marketing performance of MSMEs in Indonesia from a Resource-Based View (RBV) perspective. The study employed a quantitative method through a survey of 136 MSMEs selected using a convenience sampling technique. Data were collected using a Likert-scale questionnaire, then analyzed using Structural Equation Modeling–Partial Least Squares SEM-PLS using SmartPLS. The results showed that green people, green processes, and green physical evidence had a positive and significant effect on marketing performance, while green products, green prices, green places, and green promotions did not show a significant direct effect. These findings indicate that MSMEs' internal operational capabilities based on human resources, processes, and environmentally friendly physical evidence, are more effective in improving marketing performance than other strategic elements. This research provides theoretical contributions in the development of RBV-based green marketing studies as well as practical implications for MSMEs and policymakers in designing sustainable marketing strategies oriented towards strengthening internal capabilities.
Performance Reviewed From Competence Integrity Training and Organizational Culture Study At Cangkringan Police Sub-District, Yogyakarta Indro Ariyanto Saputro; Sarsono Sarsono; Supawi Pawenang
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.v7i5.11180

Abstract

This study aims to examine the influence of training, integrity, competence, and organizational culture on the performance of police personnel at Polsek Cangkringan, both partially (each variable individually) and simultaneously (collectively). The research is conducted by considering the importance of improving police performance as an institution responsible for public service, protection, and law enforcement at the local level. This study employs a quantitative research design with a survey approach. The population consists of all police personnel at Polsek Cangkringan, totaling 37 individuals. The sampling technique used is saturated sampling (census). Data were collected through the distribution of questionnaires. The data analysis techniques include statistical analysis using multiple linear regression, F-test, t-test, and coefficient of determination. The results indicate that training, integrity, competence, and organizational culture each have a positive effect on performance, with competence emerging as the most dominant factor. Simultaneously, these four variables have a significant effect on personnel performance, indicating that performance improvement is influenced by various internal factors within the organization.
The Effect of Service Quality, Facilities, Price Perception, and Trust on Service User Decisions Jarwa Susila; Supawi Pawenang; Bambang Mursito
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.v7i5.11198

Abstract

This study aims to analyze the influence of service quality, facilities, price perception, and trust on the decision to use auction services at the Surakarta State Assets and Auction Service Office (KPKNL). This study uses a quantitative approach with a survey method. Data were collected by distributing questionnaires to 40 respondents who are auction service users at KPKNL Surakarta. Data analysis techniques used include classical assumption tests, multiple linear regression analysis, model feasibility tests, and hypothesis tests using the SPSS program. The results of the study indicate that service quality, facilities, price perception, and trust simultaneously have a significant influence on the decision to use services. Partially, service quality has a positive and significant influence on the decision to use services, as do facilities and price perception. The trust variable has a positive and significant influence and is the most dominant variable in influencing the decision to use auction services. The coefficient of determination value indicates that most of the variation in the decision to use services can be explained by the independent variables in this study. This study is expected to be a consideration for KPKNL in improving service quality and become a reference for further research in the field of public services and government services.
The Effect of Competence, Facilities, Discipline And Leadership on The Performance of Health Workers at The Wedi Community Health Center, Klaten Wahyu Ciptadi; Istiatin Istiatin; Yunus Yunus
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.v7i5.11202

Abstract

This study aims to determine the effect of health worker performance on competence, facilities, work discipline, leadership using descriptive quantitative methods. The quantitative data of this study are in the form of respondents' opinions in the form of questionnaires. The location chosen as the research location is the Wedi Community Health Center environment, Klaten Regency. The time for this study is adjusted to the achievement of data and information needed by researchers, estimated to be 5 months from July - November 2025. The population of this study is all health workers in the Wedi Community Health Center Environment, both State Civil Apparatus (ASN) and Non-ASN, totaling 41 people. The sample used in the study is a saturated sample where all 41 people are sampled. The sampling technique used in this study is a census technique or saturated sample. After the data was collected, an analysis was carried out by processing the research data using multiple linear regression analysis tools with the help of SPSS 25 software. Hypothesis testing results indicate that competence, facilities, and leadership have a positive and significant effect on healthcare worker performance, while discipline has a negative but significant effect.
Brand Strategy, Product Quality, and Customer Experience as Determinants of Loyalty Sinatria Rizki Pratama; Kartika Hendra Ts; Anita Wijayanti
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.v7i5.11211

Abstract

This study aims to determine the effect of simultaneously (simultaneously) or partially the variables of brand identity, brand communication, product quality and customer experience at Hotway's Chicken Solo. This research method uses a quantitative research design. The population in this study was 90 loyal customers of Hotway's Chicken Solo. The sampling technique used in this study is the survey approach technique with a sample of 90 respondents. Collecting data by using a questionnaire. The data analysis technique used was statistical analysis, namely multiple linear regression test, F test, t test, and the coefficient of determination. The results showed that brand identity, brand communication, product quality and customer experience simultaneously and significantly affected the customer loyalty at Hotway's Chicken Solo. Suggestions from this study are, for Hotway's Chicken Solo continues to improve Brand Identity, Brand Communication, Product Quality and Customer Experience so that it will make Customer Loyalty increase and be better than before.
Performance Reviewed from the Mutation, Leadership Style, Motivation and Discipline of Employees at the Class II Tuban Penitentiary Renaldy Caesar Adytama Putra; Istiatin Istiatin; Sudarwati Sudarwati
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.v7i5.11398

Abstract

This study aims to determine and explain the influence of transfers, leadership style, motivation, and discipline on the performance of employees at the Class II Tuban Penitentiary. The population of this study was 102 employees at the Class II Tuban Penitentiary, and a sample of 50 employees was selected using a total sampling technique. Data collection used a questionnaire. Data analysis used Multiple Linear Analysis. The results showed that transfers, leadership style, motivation, and discipline contributed 80.5% to performance, while the remaining 19.5% was explained by other variables not included in this study. The recommendations from this study are that employees at the Class II Tuban Penitentiary can improve their motivation and discipline, and that leaders can effectively manage the employee transfer system within their leadership, thereby further enhancing optimal performance at the Class II Tuban Penitentiary.

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