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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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Peran Zakat dalam Pengentasan Kemiskinan di Indonesia Jufri Jacob; Mohammad Kotib; Muhammad Kamal; Ramli Semmawi; Fahmi Syam
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.v5i4.1810

Abstract

This research aims to determine the role of zakat in alleviating poverty in Indonesia. This research uses a descriptive qualitative approach with content analysis techniques and library research. The research results show that zakat has an important role in reducing poverty rates in Indonesia. With professional management of zakat funds, it is possible to increase the level of demand and purchasing power of the community, so that the community becomes more prosperous. Apart from that, zakat funds are also able to increase investment activities and community productivity in business activities, so that in the end, professional management of zakat funds can reduce poverty rates.
Pengaruh Sistem Informasi Akuntansi Manajemen terhadap Kinerja Manajerial di Moderasi oleh Ketidakpastian Lingkungan pada PT Perkebunan Nusantara IV (Persero) Medan Aulia Rahman Siregar; Irfan
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.v5i4.1814

Abstract

The aim of this research is to test and analyze the management accounting information system for managerial performance moderated by environmental uncertainty at PT Perkebunan Nusantara IV (Persero) Medan directly and indirectly. The approach used in this research is a causal approach. The population in this study was all employees of PT Perkebunan Nusantara IV (Persero) Medan. The sample in this study used the Slovin formula so that there were 80 employees of PT Perkebunan Nusantara IV (Persero) Medan. Data collection techniques in this research used documentation, observation and questionnaire techniques. The data analysis technique in this research uses a quantitative approach using statistical analysis using Auter Model Analysis, Inner Model Analysis and Hypothesis Testing. Data processing in this research uses the PLS (Partial Least Square) software program. The results of this research prove that the accounting information system directly influences managerial performance. Indirectly, environmental uncertainty cannot moderate the influence of management accounting information systems on managerial performance
Optimalisasi Peran Filantropi Islam dalam Meningkatkan Kesadaran Sosial Mahasiswa Program Studi Sosiologi Indriana; Mohamad Agung Rokhimawan; Yayan Suryana
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.v5i4.1822

Abstract

Islamic philanthropy, which includes concepts such as infaq, sadaqah, and zakat, has great potential to be an effective tool in building students' social awareness. This study aims to examine the potential and effectiveness of optimizing the role of Islamic philanthropy in increasing the social awareness of students of the Sociology Study Program. Islamic philanthropy includes humanitarian values, social solidarity, and concern for the surrounding environment. This research uses qualitative methods with in-depth interviews, observation, and document analysis as data collection techniques. The research findings show that Islamic philanthropy has great potential to become an agent of change in increasing students' social awareness. In the context of the Sociology Study Program, the implementation of Islamic values in philanthropic activities can enrich students' understanding of social and humanitarian issues.
Perancangan Sistem Informasi Pelaporan Barang Masuk dan Keluar Atk pada FPIPS UPI Dwi Yuliansyah Kusnadi; Rika Rahmawati
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.v5i4.1830

Abstract

This research aims to understand the reporting of incoming and outgoing goods because the existing system is not well computerized, relying heavily on Microsoft Excel, leading to many challenges. In the context of the business world, computers as data tools are an appropriate means to process every business transaction. Because manual documentation is no longer feasible due to the increasing volume of transactions, it significantly affects office stationery inventory. Therefore, a software application has become a vital necessity for every organization or company to streamline its business operations. With computerization, data processing becomes more effective, secure, minimizes errors, and archives can be organized neatly. To ensure the smooth operation of the system, the author attempts to design a system for office stationery inventory management. Currently, the author uses the PHP programming language, primarily focusing on inventory management programs. In designing this system, the author creates input designs that outline the office stationery data processes.
Analisis Sistem Informasi Pendistribusian Alat Tulis Kantor di Fakultas Pendidikan Ilmu Pengetahuan Sosial Universitas Pendidikan Indonesia Dwi Yuliansyah Kusnadi; Gingin Sutisna
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.v5i4.1831

Abstract

Office equipment, often referred to as Office Stationery (ATK), is a necessity that must be fulfilled and carefully considered in its use in an institution, such as in the Department of Computer Science. Currently, the Department of Computer Science still utilizes Microsoft Excel and handwritten notes in processing ATK data, ranging from the registration of incoming items to the distribution to professors and staff. Therefore, the Department of Computer Science requires a system that can support the process of distributing ATK data. The developed system is expected to assist in generating ATK distribution reports. The system development method chosen in this research is the Waterfall system development model. The system design in this research uses the Unified Modeling Language (UML). The program development process (coding) utilizes the PHP programming language with HTML, and MySQL for database creation. The testing approach in this research employs Black Box testing with the Equivalence Partitioning (EP) method. The results of the conducted testing indicate that all system functions operate according to their intended purposes.
Pengaruh Corporate Social Responsibility, Kualitas Audit, Ukuran Perusahaan terhadap Earning Response Coefficient Dengan Struktur Modal Sebagai Variabel Moderasi El Kavi, Naura Adena; Nuryatno Amin, Muhammad
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.v5i4.1832

Abstract

This research seeks to investigate the correlation between corporate social responsibility, audit quality, and company size in relation to the earning response coefficient, with capital structure as the moderating factor among firms listed on the Indonesia Stock Exchange throughout the 2019-2022 period. The study focuses on companies within the consumer non-cyclical sector listed on the Indonesia Stock Exchange during 2019-2022. Employing purposive sampling, 116 samples were selected within this timeframe. Quantitative data analysis using SPSS version 26.0 was employed to conduct multiple linear regression analysis for data processing. The findings of this investigation demonstrate a positive correlation between corporate social responsibility, audit quality, and firm size with the earning response coefficient. Moreover, it was observed that while capital structure acts as a moderator that reinforces the positive impact of corporate social responsibility and audit quality on the earning response coefficient, it does not amplify the positive impact of firm size on this coefficient.
Pengaruh Intellectual Capital, Struktur Modal, Kepemilikan Institusional terhadap Kinerja Keuangan dengan Ukuran Perusahaan Sebagai Pemoderasi Kusniawati, Heni; Nuryatno Amin, Muhammad
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.v5i4.1838

Abstract

The study aims to determine the effect of Intellectual Capital, Capital Structure and Institutional Ownership on Financial Performance with Company Size as Moderating in financial sector companies listed on the Indonesia Stock Exchange (BEI) Period 2020-2022. The research was conducted using a quantitative methods. The data used in this study were secondary data obtained from the financial statements and annual report of financial sector companies listed on the Indonesia Stock Exchange (BEI) Period 2020-2022. The sampling technique used was by purposive sampling with predetermined criteria resulting in 61 companies for 3 years and then the total sample of 174 data. The research analysis method is with multiple linear regression analysis and uses IBM SPSS to test and process this research data. The results of the research concluded that intellectual capital had a positive effect on financial performance, while capital structure and institutional ownership has no effect on financial performance. company size as a moderator is not able to strengthen the positive influence of intellectual capital and institutional ownership on financial performance. However, size of the company can weaken the influence of capital structure on financial performance.
Pengaruh Kepercayaan Konsumen, Kualitas Pelayanan, dan Celebrity Endorsement terhadap Keputusan Pembelian pada Marketplace Shopee Mutiara Nur Azizah; Muzakar Isa
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.v5i4.1840

Abstract

The purpose of this study was to analyze the effect of consumer trust, service quality, and celebrity endorsement on purchasing decisions in the shopee marketplace. This research method uses quantitative. The population in this study were shopee marketplace users in Solo Raya. This study uses sampling with Non-probability Sampling techniques with a Purposive Sampling approach because the population in this study is not known with certainty. The number of samples in this study were 100 respondents. The data used in this research is primary data. The data collection methods used in this research are questionnaires and research instruments. The data analysis technique in this study used SmartPLS software version 3.2. The results of this study are that consumer confidence has a positive and significant effect on purchasing decisions in the shoope marketplace. The quality of service provided has no positive and significant effect on purchasing decisions. Celebrity Endorsement has a positive and significant effect on purchasing decisions.
Pengaruh Pengungkapan Tanggung Jawab Sosial dan Lingkungan (TJSL), Pertumbuhan Penjualan, dan Intensitas Modal terhadap Nilai Perusahaan Alya Zhafira; Dwi Astuti, Christina
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.v5i4.1847

Abstract

This research aims to explore the connection between corporate social responsibility (TJSL) disclosure, sales growth, and capital intensity in relation to firm value, incorporating profitability and leverage as control variables. The research takes a quantitative approach, analyzing secondary data and focusing on companies in the consumer non-cyclical sector listed on the Indonesia Stock Exchange from 2018 to 2022. Through purposive sampling, 198 observational samples were gathered between 2018 and 2022. The data analysis, conducted using the SPSS version 29.0 program, involved multiple linear regression analysis. The findings highlight a significant positive impact of capital intensity on firm value. However, corporate social responsibility disclosure and sales growth show no noticeable effect on firm value based on the results of this study.
Model Kepemimpinan Transformasional Kepala Sekolah Perempuan dalam Meningkatkan Kualitas Pendidikan di Kota Mataram: Study Kasus di SD Negeri 13 Ampenan Agus Mulianto; Yudin Citriadin
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.v5i4.1859

Abstract

This research is motivated by the lack of research that addresses themes related to the leadership model of female school principals in improving the quality of education. This research aims to find out: (1) The leadership model of female school principals in improving the quality of education; (2) The implications of the transformational leadership of female school principals in improving the quality of education. This research uses qualitative research where this research focuses on individuals within the agency, namely the female principal at SD Negeri 13 Ampenan. The approach used in this research is a case study approach. . This type of case study research is research that is to be carried out against different backgrounds such as different levels, organizational characteristics, programs, economic backgrounds and socio-cultural backgrounds. Based on research results, SDN 13 Ampenan, Mataram City, is an educational institution that always gets a very good title. Starting from academic and non-academic achievements, in the fields of science, sports, arts and the environment. SDN 13 Ampenan Mataram City is also designed as a superior school, this goal is in accordance with the vision and mission which wants to become a school that has a vision of Smart, Skilled and Devoted Based on Faith, Knowledge and Charity. The leadership model applied by female school principals is a transformational leadership model. With this leadership model, it is hoped that it will be able to improve the quality of education at SDN 13 Ampenan, Mataram City and this can be additional new evidence that general assumptions that are discriminatory against women in matters of leadership in the educational environment seem to need to be dismantled immediately. Apart from that, the transformational leadership of female school principals is able to compete with male principals, so that the leadership of female school principals can show the same leadership results as men. This result can be seen from how a female school principal who has high integrity is able to provide strong motivation to teachers, especially in improving learning. Apart from that, a female school principal is also able to encourage the creativity of all stakeholders to have their own abilities and experiences.

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