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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 1,721 Documents
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Pengaruh Motivasi, Lingkungan Keluarga, dan Biaya Pendidikan terhadap Minat Mahasiswa Mengikuti Pendidikan Profesi Akuntansi Siti Nurhalizah; Argo Putra Prima
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.v5i5.1717

Abstract

This research discusses students' interest in taking Professional Accounting Education (PPAk), this is important to do to increase interest in this education and make education more developed. Several factors that were taken into consideration in influencing this research were career motivation, family environment, and educational costs. This research uses a quantitative approach method which aims to determine the relationship between variables in an associative format involving two or more variables. The sample collection technique in this research used a survey and questionnaire instrument. The characteristics of the respondents in this study were students majoring in accounting in Batam City and registered in the DIKTI (Directorate General of Higher Education) database with a total of 3,456 students. Career motivation, family environment and educational costs simultaneously influence students' interest in taking Accounting Professional Education (PPAk). Career motivation has a significant effect on students' interest in taking Accounting Professional Education (PPAk), family environment does not have a significant effect on students' interest in taking Accounting Professional Education (PPAk), and cost of education has a significant effect on students' interest in taking Accounting Professional Education (PPAk).
Analysis Of Patient Satisfaction At Baki Health Center Puji Hastuti; Sudarwati; Istiatin
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.v5i4.1731

Abstract

The aim of this research is to determine the significant influence between the competence of medical personnel, health facilities, patient waiting time and image on patient satisfaction. Apart from that, it is also to find out the significant simultaneous influence and which variables are the most dominant in influencing patient satisfaction at the Baki Health Center. The method used is a quantitative descriptive method. The population in this study was 100 patients and the entire population was sampled in this study, where the sampling technique used census sampling. The data used are primary data and secondary data with data collection techniques: observation, documentation, questionnaires and literature study. The data analysis technique in this research uses multiple linear tests. The research results show that the competency of medical personnel, health facilities, patient waiting time and image partially and significantly influence patient satisfaction. The advice from this research is that medical officers continue to improve the competency of medical personnel, health facilities, patient waiting times and image, so that patient satisfaction can continue to increase.
Pengaruh Online Customer Review, Food Influencer dan Content Marketing terhadap Tingkat Kunjungan Bakso Mas Roy Cabang Surabaya Timur Devi Khoiriyah; Ety Dwi Susanti
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.v5i5.1749

Abstract

This research aims to determine the influence of online customer reviews, food influencers, and content marketing on the level of customer visits at Bakso Mas Roy East Surabaya Branch. The research was carried out using quantitative methods with an associative approach, the population used was all customers of the East Surabaya branch of Mas Roy meatballs. A sample of 194 respondents who were met by the author at the research location, these results were obtained using the Slovin formula. The research results show that the online customer review variable (X1) is 0.000 < 0.05. t-calculated value -3.812 < t table 1.972 So H1 is accepted, meaning that the online customer review variable has a partially negative effect on the level of customer visits from Bakso Mas Roy. on the food influencer variable (X2) it is 0.001 < 0.05. The calculated t value is 3.320 > t table 1.972. So H2 is accepted, meaning that the food influencer variable partially influences the level of visits. content marketing variable (X3) is 0.000 < 0.05. The calculated t value is 3.947 > t table 1.972. So H0 is rejected and H3 is accepted, meaning that the content marketing variable partially influences the level of visits.
Pengaruh Transparansi, Akuntabilitas, dan Literasi Zakat terhadap Preferensi Muzakki Dalam Memilih Distribusi Zakat Nugroho, Anton Priyo; Syam, Fahmi; Semmawi, Ramli; Sasono, Heri; Hasibuan, Kalijunjung
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.v5i4.1754

Abstract

The process of collecting, managing and distributing zakat is ideally carried out by the Zakat Management Organization (OPZ). In Indonesia there are two types of OPZ which are recognized by law (UU No. 23 of 2011 concerning Zakat Management), the Amil Zakat Agency (BAZNAS) and the Amil Zakat Institution (LAZ). This research aims to determine the influence of transparency, accountability and zakat literacy on muzakki preferences in choosing zakat distribution. The population and sample in this study were muzakki who had paid zakat at the Amil Zakat Institution using a probability sampling technique: simple random which was successfully obtained as many as 180 respondents in this study. The results of this research show that the variables of transparency, accountability and zakat literacy influence muzakki preferences in choosing zakat distribution. Keywords: Transparency, Accountability, Zakat Literacy, and Muzakki Preferences
Faktor Faktor yang Mempengaruhi Mahasiswa Kota Batam dalam Memilih Jalur Karir Akuntansi Amielia Eka Putri Galu Mabela; Erni Yanti Natalia
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.v5i5.1762

Abstract

This study aims to find whether intrinsic motivation, extrinsic motivation, and career exposure can influence students in choosing an accounting career path. This research contains 298 samples of active accountant students at Kota Batam taken from Universitas Internasional Batam, Universitas Riau Kepulauan, Universitas Universal and Universitas Batam. The method used in this research is quantitative with a Multiple Linear Regression statistic approach. To conduct this research, descriptive statistical tests, data quality tests, classical assumptions, multiple regression tests, coefficients of determination, and hypothesis tests are employed. The findings of this research are, intrinsic motivation partially influences students in choosing an accounting career path, extrinsic motivation partially influences the in choosing an accounting career path, career exposure partially influences the student in choosing an accounting career path. All of the variables simultaneously influence student accountants’ career path. Exposure career is the greater influence to students in choosing an accounting career path due to its coefficient regression score which is higher than independent variables. We suggest for future research to use the factor of a third person or use other factors such as motivation for overseas job opportunities.
Pengaruh Literasi Keuangan dan Inklusi Keuangan terhadap Kinerja Usaha Mikro di Kota Batam Martin, Frendy; Neni Marlina Br. Purba
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.v5i4.1763

Abstract

This research aims to analyze the impact of financial literacy and financial inclusion on the performance of Micro Enterprises in the city of Batam. The method employed in this research is quantitative, utilizing primary data collection through questionnaires. The data collection process was carried out via Google Forms and in-person interactions. The research sample consists of 250 Micro Enterprises registered with the Department of Cooperatives and Micro Enterprises in Batam City, selected through simple random sampling technique. Data analysis was conducted using descriptive analysis and quantitative analysis methods, including data quality tests, classical assumption tests, multiple linear regression analysis, and hypothesis testing. The analysis process utilized the SPSS software version 25. Research findings indicate that financial literacy has a positive and significant impact on the performance of Micro Enterprises in Batam City. Additionally, financial inclusion also exhibits a positive and significant impact on the performance of Micro Enterprises in Batam City. The results of this research contribute significantly to the understanding of the interrelation between financial literacy, financial inclusion, and the performance of Micro Enterprises. The implications of these findings can serve as a foundation for the development of policies supporting the enhancement of literacy and financial inclusion at the microeconomic level in Batam City.
Analisis Kausalitas Nilai Tukar Rupiah/USD, Dow Jones Industrial Average (DJIA), Nikkei225, Shanghai Index Composite (SSEC) Terhadap Indeks Harga Saham Gabungan (IHSG) Adira Prameswari Puteri; Nora Amelda Rizal
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.v5i5.1764

Abstract

The COVID-19 pandemic has had a negative effect on global stock markets. In addition, the increase in the number of confirmed cases of COVID-19 further increased the volatility of the exchange rate. This study aims to determine whether there is a causal relationship between the Exchange Rate, the Dow Jones Industrial Average (DJIA), the Nikkei225 Index, and the Shanghai Stock Exchange Composite Index (SSEC) and the Composite Stock Price Index (CSPI). The research method used is the Augmented Dickey Fuller Unit Root Test, and Granger Causality. The results of the study using Granger Causality indicate that the Exchange Rate, DJIA Index, and Nikkei225 Index have a causal relationship to the Composite Stock Price Index. The SSEC index does not have a causal relationship with the Composite Stock Price Index. This means that the JCI movement has the influence of the Exchange Rate, the DJIA Index, and the Nikkei225 Index.
Produktivitas Karyawan Ditinjau dari Lingkungan, Kepemimpinan dan Disiplin Karyawan Konveksi Nik’s Collection Surakarta Sotya Diva Surya Poundra; Istiatin; 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.v5i4.1770

Abstract

The aim of this research is to determine the influence of environmental influences, leadership and employee discipline on the productivity of Nik's Collection Surakarta convection employees. The author uses a descriptive quantitative approach. This research will be conducted for 3 months, from October 2023 to December 2023. The population in this research is 58 employees of Konveksi NIK'S Collection Surakarta. The population was less than 100, so the researchers took all employees of Konveksi NIK'S Collection Surakarta, namely 58 employees. The sampling technique in this research used a census. Researchers used multiple linear regression analysis. The results of this research show that the environment, leadership and employee discipline simultaneously have a significant influence on the productivity of Nik's Collection Surakarta convection employees. Based on the t test, it was found that environmental results, leadership and employee discipline had a positive and significant influence on the productivity of Nik's Collection Surakarta convection employees.
Analisis Faktor-Faktor yang Mempengaruhi Persepsi Penggunaan Informasi Akuntansi pada Usaha Mikro Kecil dan Menengah Feronica Try Octaviana Purba; Argo Putra Prima
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.v5i5.1772

Abstract

This study aims to analyze the factors that influence the perception of the use of accounting information in Micro, Small and Medium Enterprises MSMEs in Batam City. This study used a descriptive and quantitative statistical approach with a population of 990 MSMEs registered at the Batam City Office of Cooperatives and Micro Enterprises with a sample of 100 respondents using a questionnaire as a data collection instrument. From the analysis of the data, the results show that accounting knowledge affects the perception of the use of accounting information with t count 2.377 > t table 1.984, business experience influences perceptions of the use of accounting information with t count 3.675 > t table 1.984, business scale does not affect the perception of the use of accounting information with t count 1.790 > t table 1.984. Simultaneously the results of the F test of accounting knowledge, business experience and business scale affect the perception of the use of accounting information with an F count 38.357 > F table 2.70.
Analisis Faktor-Faktor yang Mempengaruhi Efisiensi Pengisian E-Spt PPN pada KPP Pratama Batam Windi Daun La'bi; Erni Yanti Natalia
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.v5i5.1775

Abstract

This research, focusing on the Analysis of Factors Influencing the Efficiency of VAT Return Filing at the Pratama Tax Office Batam, concludes the following based on its findings and discussions: Firstly, the partial implementation of e-VAT returns has a positive and significant impact on the efficiency of VAT return filing, as perceived by Taxable Entrepreneurs at the Pratama Tax Office Batam, thereby accepting the first hypothesis. Secondly, the partial influence of e-Invoices (E-Faktur) is also positive and significant regarding the efficiency of VAT return filing, according to the perceptions of Taxable Entrepreneurs at the Pratama Tax Office Batam, thus accepting the second hypothesis. Thirdly, the partial influence of e-VAT return socialization has a positive and significant impact on the efficiency of VAT return filing, as perceived by Taxable Entrepreneurs at the Pratama Tax Office Batam, leading to the acceptance of the third hypothesis. Lastly, the simultaneous implementation of e-VAT returns, e-Invoices, and e-VAT return socialization has a positive and significant impact on the efficiency of VAT return filing, as perceived by Taxable Entrepreneurs at the Pratama Tax Office Batam, thereby accepting the fourth hypothesis. Overall, this research provides insights that the implementation of e-VAT returns, e-Invoices, and e-VAT return socialization can enhance the efficiency of VAT return filing at the Prathama Tax Office Batam, according to the perceptions of Taxable Entrepreneurs.

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