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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 2,006 Documents
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Analisis Sistem Pengupahan Bongkar Muat Kelapa Sawit dengan Prinsip Keadilan Upah dalam Ekonomi Islam: Studi pada Petani Sawit di Desa Way Wakak Kecamatan Abung Barat Kabupaten Lampung Utara Raihan Sadad; Ujang Hanief Mustohfa; Diah Mukminatul Hasyimi
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 11 (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.v7i11.13599

Abstract

The wage system in oil palm harvesting activities in Way Wakak Village, Abung Barat District, North Lampung Regency represents a long-standing economic practice based on a piece-rate wage system (per kilogram), which is generally considered effective in enhancing workers' productivity, although in practice several issues persist, including discrepancies between initial agreements and actual work performance, workers failing to complete tasks optimally, and varying perceptions of wage fairness influenced by land conditions and harvest yields, prompting this study to examine the conformity of the wage system with the principles of justice in Islamic economics through a qualitative descriptive method involving interviews with plantation owners, harvesting workers, and local community members, analyzed using the Fiqh Muamalah approach and economic theory; the findings indicate that the wage system, based on mutually agreed work output, formally fulfills the principles of the ijarah contract, and is generally perceived by workers as fair, although such perceptions remain relative due to external factors, yet in terms of substantive justice the system has not been fully optimal owing to imbalances between workload and wages and insufficient implementation of the principle of trustworthiness (amanah), thus requiring stronger application of justice (al-'adl), trustworthiness, and ihsan to achieve a more equitable and balanced wage system.
Pengaruh Beban Cukai, Efisiensi Biaya, dan Struktur Modal Terhadap Profitabilitas: Studi Empiris Perusahaan Barang Kena Cukai yang Terdaftar di Bursa Efek Indonesia (BEI) Periode 2019–2024 Sri Murtini; Zaenal Wafa; Endang Sri Utami; Ratri Paramitalaksmi
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 11 (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.v7i11.13601

Abstract

Rising excise tariffs create cost pressure for excisable goods companies, which may affect their profitability. This study analyzes the effect of excise burden, cost efficiency, and capital structure on the profitability of excisable goods companies listed on the Indonesia Stock Exchange (IDX) during 2019–2024. A quantitative approach was applied using secondary data from annual financial reports. Purposive sampling produced 6 companies, or 36 observations. Profitability was measured by Return on Assets (ROA), excise burden by the ratio of excise expense to net sales, cost efficiency by the Operating Expense Ratio (OER), and capital structure by the Debt to Equity Ratio (DER). Data were analyzed using multiple linear regression with SPSS. The results show that excise burden and cost efficiency have no significant effect on profitability, whereas capital structure has a positive and significant effect on profitability. Simultaneously, the three variables significantly affect profitability, with an adjusted R2 of 27.9%. These findings indicate that financing decisions matter more for the profitability of excisable goods companies than excise pressure and operating cost control during the observation period.
Determinan Niat Beli Kosmetik Halal yang Ramah Lingkungan Melalui E-Commerce: Pendekatan UTAUT Suci Dwi Agustin; Ach. Yasin
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 11 (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.v7i11.13611

Abstract

Advances in digital technology have changed people’s behavior patterns in carrying out various activities, including shopping. E-commerce, as one of the online shopping platforms, offers a variety of conveniences. On the other hand, the cosmetics industry in Indonesia faces issues related to safety and environmental impact. This study aims to analyze the factors influencing the intention to purchase environmentally friendly halal cosmetics via e-commerce among the population of Java, by developing a UTAUT model integrated with halal green awareness, trust, and religiosity. This study employs a quantitative method using primary data obtained through an online questionnaire, yielding 284 respondents. Data analysis was conducted using PLS-SEM (Partial Least Squares-Structural Equation Modeling). The results indicate that trust and religiosity have a positive and significant effect on the intention to purchase environmentally friendly halal cosmetics via e-commerce. Meanwhile, performance expectancy, effort expectancy, social influence, facilitating conditions, and halal green awareness do not influence the intention to purchase environmentally friendly halal cosmetics via e-commerce. These results imply that increasing consumer trust and strengthening religious aspects should be a priority for e-commerce operators and the cosmetics industry in promoting the purchase of eco-friendly halal cosmetics.
Perlindungan Hukum Terhadap Pelaku Usaha yang Mengalami Kerugian Akibat Kesalahan Ekspedisi dalam Mengirim Barang yang Dibeli Secara Online Perspektif Wahbah Az-Zuhaili: Studi Marketplace Shopee Larasati Ritonga; Ahmad Zuhri
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.v7i10.13649

Abstract

This research is motivated by the losses experienced by business actors in online buying and selling transactions due to errors by the expedition party in the delivery process, such as lost goods, exchanged goods, reduced package contents, or goods received that are not as expected. This study aims to determine the form of legal protection for business actors who experience losses due to expedition errors in sending goods purchased online and analyze it based on the perspective of Wahbah Az-Zuhaili. This research uses a normative juridical method with a case study approach. Research sources were obtained through a literature review by examining the book Al-Fiqh al-Islāmī wa Adillatuhu by Wahbah Az-Zuhaili, hadith, Fatwa DSN-MUI Number 09/DSN-MUI/IV/2000 concerning Ijarah Financing, Article 1365 of the Civil Code, Government Regulation Number 80 of 2019 concerning Trading Through Electronic Systems, as well as relevant books and journals. The results of the study indicate that legal protection for business actors is available through a claim mechanism and compensation. However, in several cases studied, the compensation provided was not fully commensurate with the losses experienced by business actors. According to Wahbah Az-Zuhaili, the expedition party can be assigned as ajīr musytarak and has responsibility (dhamān) for the goods in its control. Therefore, if a loss occurs due to an error in the delivery process, the business actor has the right to obtain compensation that is fair and in accordance with the proven loss.
Analisis Krisis Moneter dan Solusinya dalam Perspektif Ekonomi Islam Fath. Abdul Azis Assa’ud; Siti Musfiqoh
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 11 (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.v7i11.13656

Abstract

This study aims to analyze the causes and impacts of the monetary crisis and to examine the solutions offered from an Islamic economic perspective. The main issue addressed is the instability of the conventional economic system, which is characterized by dependence on interest-based systems, speculative practices, and weak linkages between the financial and real sectors. The method used in this study is a qualitative approach with a library research design through the collection and analysis of relevant scientific literature. The results show that monetary crises are caused by both internal and external factors, such as exchange rate depreciation, high levels of debt, weak banking systems, and declining public trust. The impacts are not only reflected in macroeconomic indicators but also in social conditions, including rising unemployment and poverty. From an Islamic economic perspective, the proposed solutions are comprehensive, including the elimination of riba (interest), restriction of speculative activities, optimization of social instruments such as zakat, infaq, sadaqah, and waqf, as well as strengthening the real sector through profit-sharing mechanisms. Thus, it can be concluded that Islamic economics has the potential to serve as a more stable, just, and sustainable alternative system in addressing monetary crises.
Pengaruh Transparansi, Akuntabilitas, dan Independensi Terhadap Kinerja Keuangan Sektor Energi pada Perusahaan yang Terdaftar di LQ45: dalam Perspektif Bisnis Islam Periode 2021-2025 Vidia Angelina; Nurlaili Nurlaili; Weny Rosilawati
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 11 (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.v7i11.13697

Abstract

This study examines the effects of transparency, accountability, and independence on the financial performance of energy-sector companies listed in the LQ45 Index during 2021–2025, viewed from an Islamic business perspective. The study uses a quantitative causal-associative approach and secondary data obtained from companies’ annual reports. Financial performance is measured using Return on Assets (ROA), while the data are analyzed statistically to assess the partial and simultaneous effects of the three corporate governance principles. The reported results indicate that transparency has a significant effect on financial performance (p = 0.044). Accountability (p = 0.150) and independence (p = 0.661) do not show statistically significant partial effects. Simultaneously, transparency, accountability, and independence significantly affect financial performance (F = 15.952; p < 0.001), with an adjusted R-squared of 0.569. From an Islamic business perspective, these principles reflect honesty, trustworthiness, responsibility, fairness, and objective decision-making. The findings highlight the importance of integrated corporate governance in supporting financial performance and stakeholder confidence.

Page 201 of 201 | Total Record : 2006

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