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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 1,959 Documents
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Pengaruh Capital Expenditure terhadap Cash Holding dengan Tata Kelola Perusahaan sebagai Variabel Moderasi pada Perusahaan Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Tahun 2021–2024 Kezia Adiel Vania; Maryono Maryono
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 9 (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.v7i9.13015

Abstract

Cash holding is a crucial aspect of maintaining corporate liquidity, particularly when companies manage commercial operations and long-term investment needs. Capital expenditure is expected to influence cash holding levels, while corporate governance is anticipated to play a role in strengthening or weakening this relationship. This study aims to analyze the effect of capital expenditure on cash holding, with corporate governance serving as a moderating variable, focusing on food and beverage sub-sector companies listed on the Indonesia Stock Exchange during the 2021–2024 period. The study employs a quantitative approach using secondary data obtained from annual financial reports. The sample was selected using purposive sampling, resulting in 136 observations after the elimination of outliers. Data analysis was conducted using Moderated Regression Analysis (MRA) with the aid of IBM SPSS Statistics 31. The results indicate that capital expenditure does not have a significant effect on cash holding. Furthermore, corporate governance does not moderate the impact of capital expenditure on cash holding. These findings suggest that cash holding policies in food and beverage companies are influenced more by factors other than capital expenditure and the corporate governance mechanisms examined in this study.
Pengaruh Pengetahuan Pajak, Kualitas Pelayanan Samsat, dan Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor di Kota Semarang Triyastuti Handayani; Maryono Maryono
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 9 (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.v7i9.13033

Abstract

                Motor vehicle tax compliance is crucial for increasing regional tax revenue, which serves as a source of funding for development. However, compliance levels in Semarang City remain suboptimal and are influenced by several factors. This study aims to examine the influence of tax knowledge, the quality of service provided by SAMSAT (One-Stop Administration Services Office), and taxpayer awareness on compliance levels regarding motor vehicle tax obligations. A quantitative approach was employed, utilizing primary data collected via questionnaires from 100 motor vehicle taxpayers at the Semarang City SAMSAT, selected using the accidental sampling method. Data analysis was conducted using multiple linear regression in SPSS version 25, supported by statistical tests such as descriptive analysis, classical assumption tests, the coefficient of determination test, simultaneous testing (F-test), and partial testing (t-test). The results indicate that the level of tax knowledge has a significant negative impact on taxpayer awareness regarding the fulfillment of motor vehicle tax obligations. Conversely, SAMSAT service quality and taxpayer awareness have a positive and significant impact on compliance. These findings suggest that improving service quality and enhancing taxpayer awareness are more effective strategies for boosting compliance than merely increasing understanding of tax regulations.
Faktor-Faktor yang Mempengaruhi Knowledge Hiding pada Karyawan Hotel Bintang Lima di Bundaran HI Geby Gracela Surnina Br Surbakti; Beta Oki Baliartati; Netania Emilisa
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 9 (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.v7i9.13049

Abstract

This study aims to analyze the influence of factors affecting knowledge hiding among employees in five-star hotels in Bundaran HI using a quantitative approach with a survey method. The sample consists of 160 permanent employees selected through purposive sampling, with data collected via questionnaires and analyzed using Structural Equation Modeling (SEM). The results indicate that knowledge complexity and perceived supervisor support have a positive effect on psychological ownership and a negative effect on knowledge hiding. Psychological ownership also negatively affects knowledge hiding and is proven to mediate the relationship between knowledge complexity and perceived supervisor support on knowledge hiding. This study provides practical implications for hotel management in creating a work environment that supports open knowledge sharing and reduces knowledge hiding behavior among employees.
Pengaruh Fasilitas Flight Information Display System terhadap Kepuasan Penumpang di Bandar Udara Internasional I Gusti Ngurah Rai Bali: Studi Komparasi pada Terminal Domestik dan Internasional Rista Putri Veriandani; Irwina Meilani
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 9 (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.v7i9.13052

Abstract

This study aims to determine the effect of Flight Information Display System (FIDS) facilities on passenger satisfaction, measure the magnitude of the effect of FIDS facilities on passenger satisfaction, and analyze the differences in the effect of FIDS facilities on passenger satisfaction between the Domestic Terminal and the International Terminal at I Gusti Ngurah Rai International Airport, Bali. The study was motivated by the important role of FIDS in providing accurate, timely, and easy-to-understand flight information. The different characteristics of domestic and international passengers are expected to result in different effects of FIDS on passenger satisfaction. This study employed a quantitative method with a descriptive-associative approach. Data were collected through questionnaires distributed to 400 respondents, consisting of 200 passengers from the Domestic Terminal and 200 passengers from the International Terminal. The data were analyzed using classical assumption tests, simple linear regression analysis, partial tests (t-test), the coefficient of determination (R²), and the Chow Test. The results indicate that the Flight Information Display System (FIDS) has a positive and significant effect on passenger satisfaction in both the Domestic and International Terminals, with a significance value of 0.000 < 0.05. The coefficient of determination (R²) shows that FIDS explains 74.5% of passenger satisfaction in the Domestic Terminal and 72.8% in the International Terminal. Furthermore, the Chow Test result shows that the calculated F-value of 5.71 is higher than the F-table value of 3.02 (5.71 > 3.02), indicating a significant difference in the effect of FIDS on passenger satisfaction between the Domestic and International Terminals. Therefore, the quality of the Flight Information Display System plays an important role in improving passenger satisfaction, with a greater influence in the Domestic Terminal than in the International Terminal.
Pengaruh Kinerja Keuangan dan Makroekonomi terhadap Pembiayaan Jual Beli dan Pembiayaan Bagi Hasil di KB Bank Syariah Periode 2015.1-2025.2 Zakiyatul Maulidiyah; Fira Nurafini
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 9 (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.v7i9.13101

Abstract

The development of financing in Islamic Commercial Banks in Indonesia has shown an increasing trend in recent years, both in sales and purchase financing and profit-sharing financing. However, this growth is inseparable from the dynamics of internal bank factors and macroeconomic conditions that affect the stability of financing distribution. This study aims to analyze the influence of bank financial performance as proxied by the Capital Adequacy Ratio (CAR), Non-Performing Financing (NPF), Return on Assets (ROA), Operating Expenses to Operating Income (BOPO), and Financing to Deposit Ratio (FDR), as well as macroeconomic factors consisting of Inflation, Economic Growth, and the BI Rate on sales and purchase financing and profit sharing financing in Islamic Commercial Banks for the period 2015.1–2025.2. This study uses a quantitative approach with secondary data in the form of 42 quarterly observations and analyzed using the VAR/VECM method. The results show that in the long term the variables CAR, NPF, ROA, BOPO, FDR, inflation, economic growth, and the BI Rate have a significant influence on sales and purchase financing and profit-sharing financing. Meanwhile, in the short term, all of these variables do not show a significant influence on both types of financing.
Analisis Kesehatan Keuangan Keluarga di Desa Puseurjaya Kabupaten Karawang Syaprizal Hakiki; Wanta Wanta; Asep Darojatul Romli
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 9 (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.v7i9.13109

Abstract

This study aims to analyze family understanding of household financial health and to identify the application of family financial management in household budgeting in Puseurjaya Village, Telukjambe Timur District, Karawang Regency. The method used is a descriptive qualitative approach with data collection techniques consisting of in-depth interviews, observation, and documentation involving 10 informants comprising household heads and housewives. Data validation was carried out through source triangulation and method triangulation. The results show that 80% of informants have not comprehensively understood the concept of family financial health, while only 20% have understood and been able to apply it in daily life. No family was found to systematically record their finances. The application of financial management is still oriented toward short-term needs fulfillment, resulting in unhealthy household cash flows. The main factors behind low understanding and application of financial management include low formal education levels, lack of education from the village government, and limited public interest. Recommended improvement efforts include enhancing financial literacy, implementing household recording and budgeting systems, developing saving habits, practicing healthy debt management, and optimizing the role of the village government and local financial institutions.
Perlindungan Konsumen Terhadap Investasi Emas Digital Ilegal di Indonesia Perspektif Undang-Undang Perlindungan Konsumen dan Hifz al-Mal Mei Purnama Sari Siregar; Aida Nur Hasanah
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 8 (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.v7i8.13135

Abstract

The development of digital gold investment in Indonesia has made it easier for people to invest practically and flexibly. However, behind this convenience, various illegal digital gold investment practices have emerged that can be detrimental to consumers. This study aims to analyze the characteristics of illegal digital gold investment, legal protection for consumers, and its review from a Hifz al-Mal perspective. This study uses normative legal methods with legislative, conceptual, and comparative approaches. Data was obtained through literature review and qualitative analysis. The results indicate that illegal digital gold investments generally lack official permits, are non-transparent, and do not provide certainty regarding the underlying investment assets. These practices violate consumer rights as stipulated in Law Number 8 of 1999 concerning Consumer Protection. From a Hifz al-Mal perspective, these practices also contradict the principle of asset protection because they contain elements of gharar, tadlis, and maisir. Therefore, public supervision and education are necessary to ensure that digital gold investments operate safely and in accordance with Sharia law and principles.
Pengaruh Kesadaran Pajak, Sanksi Perpajakan, dan Digitalisasi Perpajakan terhadap Kepatuhan Wajib Pajak Orang Pribadu UMKM dengan Kualitas Pelayanan sebagai Variabel Moderasi: Studi pada Wajib Pajak Orang Pribadi UMKM yang Terdaftar pada KPP Wilayah Jakar Vidia Juliyanti; Wedi Rusmawan Kusumah
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 9 (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.v7i9.13148

Abstract

This study aims to analyze the effects of taxpayer awareness, tax sanctions, and tax digitalization on the tax compliance of individual Micro, Small, and Medium Enterprise (MSME) taxpayers, with service quality as a moderating variable. The study was conducted on individual MSME taxpayers registered at the Tax Service Offices (KPP) in South Jakarta and South Tangerang. A quantitative research approach with a survey method was employed. Primary data were collected through questionnaires distributed to 260 respondents selected using purposive sampling. Data were analyzed using IBM SPSS Statistics through validity and reliability tests, classical assumption tests, multiple linear regression analysis, and Moderated Regression Analysis (MRA). The findings indicate that taxpayer awareness, tax sanctions, and tax digitalization each have a positive and significant effect on MSME taxpayer compliance. These results suggest that improving taxpayers' awareness, implementing consistent tax sanctions, and optimizing digital tax services contribute to higher levels of tax compliance. However, service quality was not found to moderate the relationship between taxpayer awareness, tax sanctions, or tax digitalization and taxpayer compliance. This finding indicates that service quality plays a more direct role in improving taxpayer compliance rather than strengthening the influence of the independent variables. The results of this study are expected to provide practical implications for the Directorate General of Taxes in formulating policies aimed at improving taxpayer awareness, strengthening tax law enforcement, accelerating tax digital transformation, and enhancing service quality to increase tax compliance among MSMEs.
Pengaruh Financial Distress dan Cash Holdings Terhadap Manajemen Laba dengan Kepemilikan Manajerial Sebagai Variable Moderasi : Studi Empiris Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia (BEI) Juanita Marissa Prayitno; Muhammad Ali Ma`Sum
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 9 (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.v7i9.13171

Abstract

Earnings management practices remain a concern due to their potential to diminish the quality of financial statements and influence stakeholder decision-making. This study aims to analyze the impact of financial distress and cash holdings on earnings management, with managerial ownership serving as a moderating variable and leverage as a control variable, focusing on manufacturing companies listed on the Indonesia Stock Exchange during the 2022–2024 period. A quantitative approach was employed using secondary data derived from annual financial reports. The sample was selected using a purposive sampling technique, resulting in 89 companies and 267 observations. Data analysis was conducted using panel data regression with the aid of EViews 13. The results indicate that financial distress has a significant negative effect on earnings management, whereas cash holdings and leverage have a significant positive effect. Managerial ownership was found to moderate the relationship between financial distress and earnings management by weakening the impact of financial distress; however, it did not moderate the relationship between cash holdings and earnings management. These findings demonstrate that financial pressure, corporate liquidity, and financing structures influence earnings management practices, while the effectiveness of managerial ownership as a corporate governance mechanism depends on the specific conditions faced by the company. This study provides empirical evidence regarding the role of managerial ownership in moderating earnings management practices within Indonesian manufacturing companies.
Analisis Faktor-Faktor yang Memengaruhi Penyerapan Tenaga Kerja Formal di Indonesia Tahun 2017–2024 Devanda Widyaning Tyas; Jeane Fransina Diana Talakua
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 9 (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.v7i9.13196

Abstract

This study aims to examine the impact of Economic Growth, Investment, Minimum Wage, Average Years of Schooling, and Internet Access on formal labor absorption in Indonesia during the period 2017–2024. The research employs panel data combining cross-sectional data from 34 provinces in Indonesia and time series data over 8 years. The analytical method used is panel data regression. Based on model selection tests through the Chow test and Hausman test, the chosen model is the Fixed Effect Model (FEM). The results indicate that economic growth and average years of schooling have a positive and significant effect on formal labor absorption. Conversely, the minimum wage has a negative and significant effect on formal labor absorption. Investment and internet access variables do not have a significant effect on formal labor absorption. This study shows that the increase in formal labor absorption in Indonesia is more influenced by economic growth, minimum wage, and average years of schooling compared to investment or the expansion of internet access.

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