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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 1,721 Documents
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Pengaruh Adanya E-Commerce terhadap Kesejahteraan Masyarakat Melalui Variabel Pengangguran di Indonesia Dhita Diana Dewi; Asri Yuniar
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 3 (2024): 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.v5i3.1523

Abstract

This research aims to determine the influence of e-commerce on people's welfare through unemployment variables in Indonesia using Structural Equation Modeling (SEM) with a Partial Least Square (PLS) approach. The current development of information technology has created new types and business opportunities where business transactions are increasingly carried out electronically. Ecommerce is a type of electronic business mechanism that focuses on individual-based business transactions using the internet as a medium for exchanging goods or services between two institutions and direct consumers, bypassing the constraints of space and time which have so far been dominant. With the existence of the internet, in this case e-commerce, it is hoped that it will be able to reduce the unemployment rate in Indonesia, in order to create prosperity for the Indonesian people. It was found that all indicators weighted on each latent variable were valid and significant, with good reliability on all latent variables of community welfare, information and computer technology (e-commerce) and employment (unemployment)
Pengawasan Rutin oleh Praktisi Akuntansi terhadap Bank Berbasis Syariah Al-Ghifari, Abu Dzar; Saparuddin Siregar
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 5 (2024): 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.v5i5.1551

Abstract

Sharia audit in Islamic banks aims to verify the compliance of these banks with Sharia principles and good governance. Sharia auditors need to have a comprehensive understanding of Sharia principles and relevant Sharia audit standards. They are required to collect sufficient and relevant evidence to support their audit conclusions, evaluate the collected evidence to ensure the compliance of Islamic banks with Sharia principles and good governance, and communicate the audit results to stakeholders. The implementation of Sharia audit standards in Islamic banks involves selecting adequate Sharia auditors, careful planning of Sharia audits, meticulous execution of Sharia audits, clear and transparent reporting of Sharia audit results, and effective follow-up on Sharia audit results. Competencies required by Sharia auditors include knowledge of Islamic law, fiqh muamalah, skills in accounting and auditing, and special characteristics as Sharia auditors.
Analisis Perhitungan Harga Pokok Produksi Roti dengan Menggunakan Metode Full Costing pada UMKM San Roti Wahyu Bagus Putra; Yulinartati; Elok Fitriya
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 5 (2024): 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.v5i5.1555

Abstract

In Indonesia, many companies or MSMEs do not use proper financial records, especially in calculating the cost of production. Even though this calculation is really needed so that there are no errors in calculating the cost of production. The method used in this research is the Full Costing method because this method is required to include all costs incurred in the production process, including variable overhead costs and fixed overhead. It is from this background that this research was conducted with the title ""Analysis of the Calculation of the Cost of Production of Bread Using the Full Costing Method in SAN Roti MSMEs" Lumajang. This research uses a descriptive qualitative approach where the aim is to explain systematically the research focus which includes calculating the cost of production using the full costing method. The object of this research is a bakery. Data was collected by means of observation, interviews and documentation. The research results show that calculations using the full costing method produce lower costs than calculations according to San Roti. This is because in the calculations made by UMKM San Roti there are costs that are not included in the calculation, namely asset depreciation costs. Meanwhile, in calculations using the full costing method, asset depreciation costs are calculated and included in the calculation, resulting in different production costs.
Peran Sistem Pengendalian Manajemen dalam Mendukung Circular Economy Sebagai Bentuk Kontribusi Perusahaan dalam Pelestarian Lingkungan pada Cita Entertainment Kintania Juaayunata; Ida Bagus Ketut Bayangkara
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 5 (2024): 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.v5i5.1583

Abstract

This research aims to determine the role of the management control system in supporting Circular Economy standards at Event Organizer CV Cita Entertainment. This research method uses a qualitative method with a descriptive analysis approach. Results show that the scope of this research includes budget planning, logistics and evaluation processes. And the items used are items that are not disposable and can be reused for further activities, in accordance with the 3R concept (Reduce, Reuse, Recycle). Planning and budgeting of goods is carried out carefully so that the circular economy concept can be realized and aims to save the budget. Waste processing procedures that focus on the reuse of durable goods. This is achieved by recording and updating data regarding items that can be used repeatedly. This way, they don't end up as trash, contributing to overall waste minimization. This research aims to provide an understanding of the application of Circular Economy principles in industrial management activities through an effective management control system and targeted waste processing procedures
Penerapan ISAK 35 terhadap Laporan Keuangan Masjid Studi Kasus di Masjid An Nuur Tulungagung Angga Widyawardana; Fredy Setiawan; Agus Eko Sujianto
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 5 (2024): 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.v5i5.1584

Abstract

This research aims to analyze the application of ISAK 35 to the financial reports of the An Nuur Mosque in Tulungagung. ISAK 35, as part of sharia-based Financial Accounting Standards, has the aim of ensuring compliance with sharia accounting practices in the management of funds and assets. The An Nuur Mosque was chosen as a case study because of its central role in providing religious and social services in the Tulungagung community. This research involves an in-depth analysis of the An Nuur Mosque's financial reports, focusing on elements related to ISAK 35, such as recording sharia-based transactions, separating amil and zakat funds, as well as disclosing information in accordance with sharia principles. The case study method is used to understand the implementation of ISAK 35 in a practical context and gain a holistic understanding of mosque financial management. The research results are expected to provide a deeper understanding of the extent to which the An Nuur Mosque has complied with ISAK 35 and its impact on transparency, accountability and public trust. The implications of this research can also provide insight for financial managers of mosques and sharia financial institutions to increase efficiency and compliance in managing religious funds. Through this research, it is hoped that practical recommendations will emerge to improve the application of ISAK 35 in mosque financial reports, with the ultimate aim of strengthening the financial integrity and sustainability of mosques as religious institutions. Thus, this research makes a positive contribution to the development of sharia accounting practices in the context of mosque finances in Indonesia
Peran Dinas Tenaga Kerja dan Transmigrasi Provinsi Jawa Timur dalam Perlindungan Hukum Atas Upah Pekerja Aprilia Verlianti; Arimurti Kriswibowo
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 5 (2024): 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.v5i5.1592

Abstract

The government as an institution is responsible for providing the right to workers' wages and ensuring that the application of applicable regulations can be implemented properly. In this regard, Disnakertrans through the supervision sector, conducts monitoring related to the application of labor regulations. The East Java Provincial Manpower and Transmigration Office, through the field of supervision, aims to provide protection and fulfillment of workers' wages in accordance with the City / Regency Minimum Wage (UMK). The legal basis is Law No.13 of 2003 on Manpower, as a guideline for the Manpower Office to carry out its duties optimally. The purpose of this research is to find out how the role of the East Java Provincial Manpower and Transmigration Office in the legal protection of workers' wages as well as efforts that must be made in fulfilling legal protection of workers' wages, in labor protection in the East Java Province area. The type of research used is normative juridical with a qualitative approach method. This research uses primary and secondary data sources, where primary data is obtained from source information, namely labor inspector employees of the East Java Provincial Manpower and Transmigration Office. Data collection techniques were obtained through interviews, observations, and document studies to obtain research results. The results showed that the East Java Provincial Manpower and Transmigration Office has carried out its role optimally in providing legal protection for workers' wages
Analisis Efektivitas Pengelolaan Aset pada Bagian Umum Sekretariat Daerah Kabupaten Jombang Shavira, Shavira Aulia Safitri; Susi Hardjati
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 5 (2024): 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.v5i5.1594

Abstract

The delegation of authority that was originally handled by the central government and then transferred to the local government resulted in an increase in the authority of the local government when regional autonomy was implemented. Among these authorities is the management of regional property. The government has issued a number of regulations relating to the management of regional property to improve the way state or regional property is managed to facilitate the realization of good governance in the implementation of regional autonomy. The General Section is a government organization under the auspices of the General Administration Section of the Regional Secretariat of Jombang Regency. Its duties include assisting the General Administration Assistant in planning work programs, organizing and repairing household goods, and organizing leadership and regional equipment arrangement programs. Most of the assets owned and supervised by the General Section are assets used to support significant operational activities in other Regional Apparatus Organizations (OPD). Knowing how well asset management in the General and Regional Assets Section of the Regional Secretariat of Jombang Regency is the purpose of this research. Documentation is the data collection method used in this study. The analysis of this study used an effectiveness scale and descriptive statistics. Planning and budgeting for the needs, purchases, and use of the General Section are the results of this study, and are carried out administratively in accordance with applicable laws. However, from the results of the analysis, asset management in the General Section is still not effective.
Analisis Pemahaman tentang Riba dan Minat Menabung di Bank Syariah Masyarakat Perumahan Bukit Hijau Karawaci Nur Jamaludin; Fithri Wulandari; Bagus Sugiarto
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 5 (2024): 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.v5i5.1595

Abstract

The purpose of this study is to determine the effect of public understanding of usury on interest in saving in Islamic banks in Perumahan Bukit Hijau Karawaci RW 022. The method used is quantitative descriptive using Partial Least Square (PLS) or Smart PLS Version 3.0 analysis techniques with research instruments in the form of a questionnaire. Respondents in this study amounted to 60 people using purposive sampling technique. The results of this study indicate that the public understanding of the Perumahan Bukit Hijau Karawaci RW 022 community about usury is quite good but still needs to be improved. This is evidenced by the results of the analysis of the variable understanding of usury on interest in saving in Islamic banks obtained a p-value of 0.011 < 0.05. It can be concluded that the variable understanding of usury has a significant effect on interest in saving in Islamic banks. This research is expected to be able to contribute information to the understanding of usury, especially in the Perumahan Bukit Hijau Karawaci community so that it can help increase interest in saving in Islamic banks.
Factors Affecting Satisfaction Of The Surya Madina Umroh Pilgrimage Sudino; Bambang Mursito; Sarsono
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 4 (2024): 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.v5i4.1603

Abstract

This research aims to find out the influence of service quality, price perception, customer trust, and promotions on customer satisfaction. Based on the objectives to be achieved, this research is categorized as quantitative descriptive research. This research was carried out at the research location at the Surya Madina Umrah Foundation. In this research, the objects of this research are Umrah customers at the Surya Madina Foundation. The planned time for research is January – December 2023. The population in this study is all 286 Surya Madina Surakarta Umrah pilgrims. The research took 50% of the population as a sample, namely 143 Surya Madina congregation members. The sampling technique in this research used random sampling. After obtaining sufficient data, the data was processed using multiple linear regression analysis tools which were processed using SPSS 26 software. The conclusions obtained were that service quality, price perception, customer trust and promotions had an influence on customer satisfaction.
Analisis Penerapan Sistem Pengendalian Internal Atas Akuntabilitas Pengelolaan Keuangan Desa di Desa Sidorukun Kecamatan Randangan Septian Sulistiawan; Mattoasi; Lukman Pakaya
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 5 (2024): 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.v5i5.1630

Abstract

Septian Sulistiawan, 2024. “Analysis of the Implementation of internal Control System on Accountability of Village Financial Management in Sidorukun Village, Randangan Subdistrict”. Accounting Study Program, Department of Accounting, Faculty of Economics, Universitas Negeri Gorontalo. The Principal Supervisor: Mattoasi, S.Pd,.SE M.Si, Ph.D The Co-supervisor: Lukman Pakaya, S.Pd., MSA. This research aimed to answer how the implementation of the internal control system on accountability related to village financial management in the governmentof Sidorukun Village, Randangan Subdistrict, Pohuwato Regency. This study was qualitative research using a descriptive analysis method. The research data sources used primary and secondary data was obtained from documentation of the internal control system on the accountability of village financial management in Sidorukun Village was quite good and structured based on applicable regulations. However, in village financial management, it was found that the management of village wealth and assets was not accountable, and there was a lack of qualified human resources due to educational issues. This indicates that the internal control system in maximizing village financial management is optimal in its implementation, although there is a lack of knowledge among village officials in terms of village financial management, requiring continuous assistancefrom local government offcials.

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