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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 1,988 Documents
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Commitment, Pedagogical Competence, Supervision and Work Experience on Teacher Performance Eko Budi Prabowo; Istiatin Istiatin; Kartika Hendra TS
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 10 (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.v7i10.13250

Abstract

This study aims to test and analyze the effect of commitment on the performance of SMK AN-NUR Ampel Boyolali teachers. Test and analyze the effect of pedagogical competence on the performance of SMK AN-NUR Ampel Boyolali teachers. Test and analyze the effect of supervision on the performance of SMK AN-NUR Ampel Boyolali teachers. Test and analyze the effect of work experience on the performance of SMK AN-NUR Ampel Boyolali teachers. This type of research is quantitative descriptive research. The object of this research is SMK AN-NUR Ampel Boyolali teachers. The sampling technique uses non-probability sampling technique with census method. The number of samples is 39 respondents. The data analysis technique used in this study is multiple linear regression with t-test hypothesis test, F test and coefficient of determination (R2). The results of the study show that commitment has a positive and significant effect on the performance of SMK AN-NUR Ampel Boyolali teachers. Pedagogical competence has a positive and significant effect on the performance of SMK AN-NUR Ampel Boyolali teachers. Supervision has a positive and significant effect on the performance of teachers at SMK AN-NUR Ampel Boyolali. Work experience has a positive and significant effect on the performance of teachers at SMK AN-NUR Ampel Boyolali.
Pengaruh Debt To Equity Ratio, Sales Growth, Current Ratio, Tato, dan Firm Size Terhadap Profitabilitas pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2022-2025 Fitria Zuliastika; Ida Nurhayati
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 10 (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.v7i10.13265

Abstract

                The study aims to investigate and test the effects of Debt to Equity Ratio (DER), Sales Growth (SG), Currìent Ratio (CR), Total Assìet Turnovìer (TATO), and Firm Sizìe on Profitability. The population consists of manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2025 period. Using a purposive sampling technique, 682 firm-year observations were selected based on the predetermined research criteria. The data were analyzed using multiple linear regression with the assistance of IBM SPSS Statistics version 32. The findings reveal that Debt to Equity Ratio, Sales Growth, Current Ratio, Total Asset Turnover, and Firm Size simultaneously have a significant effect on profitability. Partially, Debt to Equity Ratio and Sales Growth have a negative and significant effect on profitability. Current Ratio has a positive but insignificant effect on profitability, whereas Total Asset Turnover and Firm Size have a positive and significant effect on profitability.
Analisis Dampak Digital Financial Inclusion, Efisiensi Operasional, dan Struktur Dana Murah Terhadap Stabilitas Perbankan KBMI 4 di Indonesia (2020–2025) Ahmad As'ari; Linda Ayu Oktoriza; Ariati Anomsari; Bara Zaretta
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 10 (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.v7i10.13278

Abstract

This study analyses the impact of Digital Financial Inclusion (DFI), operational efficiency (BOPO), and the CASA ratio on banking stability (Z-Score) among KBMI 4 banks in Indonesia for the period Q1 2020–Q4 2025. The research method utilises a Fixed Effects Model (FEM) panel data regression on 96 quarterly observations of a saturated sample. The results indicate that, simultaneously, DFI, BOPO, and the CASA ratio have a significant impact on banking stability, with an Adjusted R-squared of 32.79%. Partially, Digital Financial Inclusion (DFI) has a significant negative impact on banking stability, confirming the ‘inclusion-risk hypothesis’ whereby digital expansion in the initial phase introduces investment burdens and new operational risks. Meanwhile, the BOPO and CASA ratios do not have a significant impact on banking stability, indicating that for systemic banks, fluctuations in operational costs and the volatility of digital low-cost funds do not immediately constitute primary shocks to bank solvency. The implication is that bank management must strengthen cyber risk mitigation and liquidity governance in navigating the dynamics of digital transformation.
Load, Work Discipline, Performance Assessment and Financial Rewards on Account Representative Performance at The Sukoharjo Pratama Tax Service Office Atik Wulandari; Bambang Mursito; Istiatin Istiatin
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 10 (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.v7i10.13287

Abstract

This study aims to examine and analyze the influence of workload, work discipline, performance appraisal, and financial reward on the performance of Account Representatives at the Sukoharjo Primary Tax Service Office, both partially and simultaneously. This study employs a quantitative research design. The population consists of all Account Representatives at the Sukoharjo Primary Tax Service Office, totaling 43 individuals. The research sample consists of the entire population of 43 individuals (all Account Representatives at the office). Data collection was conducted using questionnaires. Statistical analysis techniques used include multiple linear regression, the F-test, the t-test, and the coefficient of determination. The research results indicate that: (1) Workload does not have a significant effect on the performance of Account Representatives at KPP Pratama Sukoharjo; (2) Work discipline does not have a significant effect on the performance of Account Representatives at KPP Pratama Sukoharjo; (3) Performance appraisal does not have a significant effect on the performance of Account Representatives at KPP Pratama Sukoharjo; and (4) Financial reward does not have a significant effect on the performance of Account Representatives at KPP Pratama Sukoharjo. The ability of the independent variables—workload, work discipline, performance appraisal, and financial reward—to explain the variation in the dependent variable (Account Representative performance) is very limited; this implies that the contribution made by the independent variables to the dependent variable is very small. Keywords: performance, workload, work discipline, performance appraisal, financial reward
Principal Leadership, Work Experience, Work Discipline, and Information Technology on Teacher Performance at SMK Batik 2 Surakarta Muflichul Awwal; Istiatin Istiatin; Sudarwati Sudarwati
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 10 (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.v7i10.13288

Abstract

This study aims to analyze the influence of principal leadership, work experience, work discipline, and information technology on teacher performance at SMK Batik 2 Surakarta. This study uses a quantitative method with an explanatory approach. The study population includes all teachers at SMK Batik 2 Surakarta, with the sample determined using a saturated sampling technique. Data collection was carried out through a questionnaire that has been tested for validity and reliability. Data analysis used multiple linear regression, classical assumption tests, and hypothesis testing. The results show that the four independent variables, principal leadership, work experience, work discipline, and information technology, have a positive and significant effect on teacher performance, both partially and simultaneously. This finding confirms that improving the quality of education in SMK can be achieved through strengthening visionary leadership, optimizing teacher work experience, fostering discipline, and utilizing information technology in the learning process. The practical implications of this study are the need for schools to formulate policies that support continuous teacher professional development, provide adequate technological facilities, and build a disciplined and collaborative work culture. From a theoretical perspective, this study enriches educational management studies by confirming the synergistic relationship between leadership, experience, discipline, and technology factors on teacher performance.
Strategi Pengembangan Omzet Usaha Mikro, Kecil dan Menengah (UMKM) Makanan Dimsum Ratu dengan IFAS dan EFAS pada Swot di Kabupaten Tulungagung Jawa Timur Ali Mauludi AC; Budi Kolistiawan
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 10 (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.v7i10.13304

Abstract

The development of culinary Micro, Small, and Medium Enterprises (MSMEs) in Indonesia has led to increasingly intense competition, particularly among ready-to-eat food businesses such as dimsum. This condition requires business owners to implement appropriate development strategies to increase their sales turnover. Dimsum Ratu Tulungagung is one of the culinary MSMEs facing several challenges, including fluctuating sales turnover, intense competition from similar businesses, limited human resources, and inadequate digital marketing. This study aims to formulate an appropriate business development strategy to increase the sales turnover of Dimsum Ratu Tulungagung based on SWOT analysis, as well as to describe the internal factor score (IFAS) and external factor score (EFAS). This research employed a qualitative approach with a descriptive research design. The research data consisted of the internal and external business conditions and the business development strategies implemented by Dimsum Ratu Tulungagung. The data sources included the business owner, operational employees, product display staff, regular customers, general customers, competitors in the dimsum business, and competitors from other culinary businesses. Data were collected through observation, interviews, and documentation. The data were analyzed through data reduction, data presentation, and conclusion drawing using SWOT analysis based on the Internal Factors Analysis Summary (IFAS) and External Factors Analysis Summary (EFAS) matrices. The findings indicate that the business development strategy of Dimsum Ratu Tulungagung to increase its sales turnover is positioned in the aggressive (SO) strategy quadrant, which emphasizes utilizing internal strengths to capitalize on external opportunities. The strategies implemented include strengthening brand identity, improving product quality and customer service, optimizing digital marketing, developing product innovations, and expanding market reach through participation in bazaars. These strategies contribute to a more relevant, competitive, and sustainable business development model for Dimsum Ratu Tulungagung.
Zakat dan Pengentasan Kemiskinan: Analisis Kebijakan Distribusi Zakat Pada Masa Pemerintahan Umar Bin Khattab Zikri Rahmani Zikri; Mustofa Tohari
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 10 (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.v7i10.13318

Abstract

                This study analyzes the zakat distribution policy during the reign of Umar bin Khattab and its contribution to poverty alleviation. The purpose of the research is to identify the effectiveness of zakat policy as an instrument for poverty alleviation. The research design uses a qualitative approach with a literature study method, collecting data from Islamic historical sources, classical books, and previous research. Data analysis was carried out thematically to identify policy patterns and their impact on society. The findings show that Umar bin Khattab's zakat distribution policy is consumptive and productive and uses centralization and decentralization mechanisms. The results indicate that this approach is significant in reducing poverty and social inequality. In conclusion, Umar bin Khattab's zakat policy emphasizes the principles of justice and sustainability, which are relevant to be adapted in the modern context. The research recommendations include the need to reformulate contemporary zakat policies by integrating structured distribution mechanisms and economic empowerment programs. The implication is that zakat institutions can currently study the zakat distribution model during the reign of Umar bin Khattab to increase the effectiveness of the distribution of zakat funds in reducing poverty.
Pengaruh Ekonomi, Demografi, dan Teknologi Terhadap Degradasi Lingkungan di 5 Negara ASEAN Widya Purbo Rini; Nurjannah Rahayu Kistanti
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 10 (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.v7i10.13328

Abstract

This study investigates the effects of economic, demographic, and technological factors on environmental degradation across five ASEAN countries (Indonesia, Malaysia, Thailand, Vietnam, and Philippines) over the period 1990–2022. Grounded in the STIRPAT framework and the Environmental Kuznets Curve (EKC) hypothesis, this study employs Panel ARDL with the Pooled Mean Group (PMG) estimator. The optimal model PMG (1,0,1,0,2,2) was selected based on AIC with deplags=2 and reglags=2. Long-run estimates show that GDP per capita significantly increases CO2 emissions (β = 3.191, p < 0.001), and the squared GDP term is significantly negative (β = −0.115, p < 0.001), confirming the EKC hypothesis. However, the estimated turning point (GDP per capita ≈ US$ 1,063,000) lies far beyond current income levels, indicating that income-driven emission reductions remain practically unattainable. Energy intensity is the dominant determinant (β = 0.543, p < 0.001), population growth exerts a significant negative effect (β = −0.047, p = 0.015), and renewable energy is marginally significant (β = −0.004, p = 0.067). The ECT (−0.484, p = 0.009) confirms stable convergence toward long-run equilibrium. Cross-sectional error correction results reveal substantial heterogeneity across countries.
Faktor-Faktor yang Mempengaruhi Profitabilitas: Studi Empiris pada Perusahaan Sektor Teknologi yang Terdaftar di Bursa Efek Indonesia Tahun 2022-2025 Nadila Angelica Meyta Sari; Ida Nurhayati; Maryono Maryono; Batara Daniel Bagana
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 10 (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.v7i10.13358

Abstract

Profitability is an aspect that measures a company's ability to generate profits through the effective utilization of all its resources. Various challenges arising from global economic developments, which have affected business activities, including those of technology sector companies, form the basis for the urgency of this research. This study aims to examine and analyze the effects of liquidity, working capital turnover, inventory turnover, and fixed asset turnover on profitability. This study employed a quantitative research method using secondary data obtained from the annual financial statements of technology sector companies listed on the Indonesia Stock Exchange (IDX). The sampling technique used was purposive sampling, resulting in 24 companies with 96 observations. After the outlier process, the final sample consisted of 76 observations. The data were analyzed using multiple linear regression with the assistance of IBM SPSS Statistics software, preceded by descriptive statistical analysis and classical assumption tests. The results indicate that liquidity has a negative and significant effect on profitability, while working capital turnover has a positive and significant effect on profitability. Meanwhile, inventory turnover and fixed asset turnover do not have a significant effect on profitability.
Pengaruh Kepemimpinan Transformasional, Motivasi Kerja, dan Lingkungan Kerja terhadap Kepuasan Kerja Perawat di RSUD Banyumas Finno Putra Januardana; Hengky Widhiandono; Hermin Endratno; Restu Frida Utami
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 10 (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.v7i10.13361

Abstract

Nurses act as frontline healthcare workers who are vulnerable to high workloads and emotional demands, which can potentially decrease their psychological well-being and job satisfaction. This study aims to examine the effect of transformational leadership, work motivation, and work environment on nurses' job satisfaction at RSUD Banyumas. This research used a quantitative approach with an explanatory cross-sectional survey design. The research population consisted of 590 active nurses. Based on Slovin's formula calculation with a 10% margin of error, a minimum sample size of 86 respondents was obtained. A total of 134 valid questionnaires were successfully collected and used as the final sample for analysis, exceeding the minimum limit required by Slovin's formula. Data were analyzed using the Partial Least Squares-Structural Equation Modeling (PLS-SEM) method with the assistance of SmartPLS 4 software. The analysis results showed an R-Square value of 0.734 (Adjusted R-Square = 0.727), indicating that the three independent variables were simultaneously able to explain 73.4% of the variance in nurses' job satisfaction. Hypothesis testing results showed that all three research hypotheses were supported by the data: transformational leadership (β = 0.213; p = 0.023), work motivation (β = 0.382; p < 0.001), and work environment (β = 0.406; p < 0.001) each had a positive and significant effect on nurses' job satisfaction, with the work environment making the largest contribution, followed by work motivation and transformational leadership. Based on these findings, hospital management is advised to strengthen transformational leadership practices implemented by the head nurses, design work motivation and career development programs, and continuously optimize both the physical and social environments to maintain nurses' job satisfaction.

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