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Contact Name
Dedi Junaedi
Contact Email
dedijunaedi@gmail.com
Phone
+628118114379
Journal Mail Official
redaksielmal@jgmail.com
Editorial Address
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
Location
Kab. bogor,
Jawa barat
INDONESIA
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
ISSN : 26202956     EISSN : 27470490     DOI : https://doi.org/10.47467/elmal
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.
Articles 1,721 Documents
Analisis Penentuan Harga Pokok Produksi dan Harga Pokok Penjualan pada Usahatani Jagung di Desa Owalanga Kecamatan Bongomeme Santi Harun; Tri Handayani Amaliah; Victorson Taruh
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.v5i4.2090

Abstract

This research aims to find out how the analysis determines the cost of production and cost of goods sold in Owalanga Village, Bongomeme District. This research uses a qualitative approach with descriptive methods. The sample in this study was 30 people. Data collection uses observation, interviews and documentation. Data analysis techniques use reduction, data presentation, and conclusion verification. The results of this research show that corn production is one of the main commodities that makes a significant contribution to the local economy. Based on the research results, there are several factors that influence the cost of production. (1) The majority of farmers in Owalanga Village, Bongomeme District use the NK 212 seed type. (2) The basic production costs of corn farming in Owalanga Village, Bongomeme District consist of variable costs and labor wage costs. The biggest variable cost is the purchase of NK 212 corn seeds for Rp. 600,000 per bag, and for one planting season with a land area of ​​1 hectare, 4 bags of seeds are needed. Thus, the total cost required for corn seeds in one hectare of planting season is IDR 2,400,000. (3) Labor costs in corn farming refer to the total expenditure incurred by farmers to pay salaries or rewards to workers involved in corn farming activities. These costs involve compensation for various types of work, including planting, maintaining, and harvesting corn crops. The largest cost for labor wages in corn production in Owalanga Village is land clearing costs of IDR 900,000 for 3 workers with a planting area of ​​1 ha.
Pengaruh Transformasi Digital dan Bisnis Online Terhadap Pola Perilaku Masyarakat dalam Menggunakan M-Banking Syariah: Studi Kasus pada Masyarakat Martubung Nadya Fardha Lubis; Riyan Pradesyah
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.v5i4.2102

Abstract

The purpose of this study was to determine the effect of digital transformation and online business on the behavior patterns of the Martubung community in using Islamic M-Banking. Where at this time, many people are worried about using M-banking, because many people are exposed to fraud in using M-banking. Therefore, the study wanted to test the variables of digital transformation and online business development in influencing the interest of the Martubung community in using M-Banking. The sample used in the study amounted to 100 people with the characteristics of sharia M-Banking users. The data obtained is processed using the SPSS 27 application, using multiple linear regression methods. The results obtained that by farsiap or t test, the digital transformation variable affects the behavior patterns of the martubung community using sharia M-Banking. Then the online business variable affects the behavior patterns of the Martubung community using sharia M-Banking. Simultaneously, the Digital Transformation and Online Business variables affect the behavior patterns of the martubung community using sharia M-Banking, amounting to 69.1% and the remaining 30.9% is influenced by other variables not included in the study.
Pengaruh Pengawasan Controller dan Iklim Organisasi Terhadap Produktivitas Kerja Staf Ground Handling PT Avia Citra Dirgantara Malang Ela Rosada Vebrianti; Arif Fakhrudin
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.v5i4.2109

Abstract

The aim of this research is to determine the influence of controller supervision on the work productivity of ground handling staff, to determine the influence of organizational climate on the work productivity of ground handling staff, to find out how much influence controller supervision and organizational climate have on the work productivity of ground handling staff at PT. Avia Citra Dirgantara Malang. The research was conducted on 1 August 2023 – 30 September 2023 at PT. Avia Citra Dirgantara Malang. This research uses quantitative methods by collecting data using questionnaires. The quantitative methods used are validity, reliability, multiple regression, t test, f test, and coefficient of determination tests. The research was conducted at PT. Avia Citra Dirgantara Malang. The results of research based on Tcount results carried out using SPSS software show a Tcount value of 9.635 which is greater than Ttable 1.987 and a significant value of 0.000 which can be interpreted as that controller supervision has a positive effect on the work productivity of PT ground handling staff. Avia Citra Dirgantara Malang. Based on the results, Tcount is -3.582 which is greater than Ttable 1.987 and a significant value of 0.001 which can be interpreted as meaning that the organizational climate has no effect on the work productivity of PT ground handling staff. Avia Citra Dirgantara Malang. Based on the results of the F test, it shows that statistical calculations show a significant P value of 0.000 < 0.05, which means that controller supervision and organizational climate can jointly influence the work productivity of ground handling staff at PT. Avia Citra Dirgantara.
Pengaruh Uang Saku, Lingkungan Sosial dan Locus of Control Terhadap Perilaku Keuangan dengan Financial Technology Sebagai Variabel Intervening Puspitasari, Kristina Indah; Sriyono; Herlinda Maya Kumalasari
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.v5i5.2120

Abstract

This research aims to determine the influence of Pocket Money, Social Environment and Locus of Control on Financial Behavior with Financial Technology as an Intervening Variable. The research method in this study uses quantitative research methods with primary data sources obtained by distributing questionnaires. Sampling was carried out using probability sampling and resulted in 100 student respondents. Data analysis techniques use SmartPLS4. The research results show that: (1) Pocket Money has no effect on Financial Technology (2) Social Environment has an effect on Financial Technology (3) Locus of Control has an effect on Financial Technology (4) Pocket Money has no effect on Financial Behavior (5) Social Environment has an effect on Financial Behavior (6) Financial Technology influences Financial Behavior (7) Locus of Control influences Financial Behavior (8) Financial Technology cannot be an intermediary for Pocket Money in influencing Financial Behavior (9) Financial Technology cannot be an intermediary for the Social Environment in influencing Financial Behavior (10) Financial Technology cannot be an intermediary for Locus of Control in influencing Financial Behavior.
Pengembangan Strategi Pemasaran Syariah Daging dan Ikan Halal melalui Digital Marketing :Studi Kasus Pada PT Daya Desa Asasta Nurhasanah, Eva; Gusnadi, Dani
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.v5i3.2180

Abstract

The research is aimed at developing marketing strategies for halal meat and fish through digital marketing at PT Daya Desa Asasta. Digital marketing, or digital marketing, is a set of strategies to market goods or services through digital or online media, such as the Internet, social media, search engines, email, mobile applications, and other online platforms. This research assesses what has been implemented and which digital marketing strategies have had the most or the least impact. Through this research, more objective evaluations can be obtained, which can serve as the basis for making recommendations for improvements or decision-making related to marketing through digital marketing.This type of research is qualitative, using the research evaluation method and the goal-free evaluation model by Michael Scriven. Data collection is carried out with interviews with 2 subjects involved in the company's Power Village Asasta, observation, and document study. Data analysis with Miles & Huberman thematic analysis techniques (1994). Further, the monitoring of research credibility was carried out through steps of triangulation of data from Patton (1990). The results of the research were evaluation results, namely (a) 3 digital marketing strategies used: Tokopedia, Instagram, and Whatsapp (b) 1 digital marketing strategy and 1 recommended product processing.Keywords: Digital Marketing, Sharia Marketing, Meat ,and Fish
Pengaruh Tingkat Pendidikan, Pemahaman Akuntansi dan Sosialisasi SAK EMKM terhadap Penyusunan Laporan Keuangan UMKM Berdasarkan SAK EMKM Salsabila Rohmatus Zahroh; Mega Rosdiana
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.v5i5.1581

Abstract

This research was conducted to determine the influence of education level, understanding of accounting and socialization of SAK EMKM on the preparation of SAK EMKM-based MSME financial reports. The data used in this research is primary data collected through distributing questionnaires with Likert scale measurement techniques. This research was conducted in Sawahan District. The population in this research is all MSMEs in Sawahan Regency, totaling 138 MSME actors. The sample was selected using a purposive sampling technique and calculated using the Slovin formula so that the total sample was 58 MSME actors. Data analysis techniques consist of descriptive statistical tests, data quality tests, classical assumption tests, multiple linear regression tests and hypothesis tests with the help of IBM SPSS Statistics 25. The results of the research show that each variable of education level, understanding of accounting and socialization of SAK EMKM has a positive effect towards the preparation of SAK-EMKM based MSME financial reports. This can be interpreted as meaning that all the variables used can influence MSME actors in preparing financial reports based on SAK-EMKM
Pengaruh Sikap Individu, Pendidikan, dan Pengalaman Kerja Serta Kaitannya Terhadap Etos Kerja Perusahaan CV Buana Sejara Jaya Abadi Bekasi Akhmad Zaqi Amani
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.v5i5.2131

Abstract

The purpose of this research is to describe (1) the influence of individual attitudes on employee performance, (2) the influence of education level on employee performance, (3) the influence of work experience on employee performance, and (4) the influence of work ethic on employee performance at CV Buana Sejara Jaya Abadi Bekasi. This research is classified as quantitative research. The population is employees of CV Buana Sejara Jaya Abadi Bekasi. The sample for this research was 50 respondents. The data collection method uses a questionnaire method, while the data analysis technique uses multiple regression analysis and classical assumption tests consisting of normality tests, multicollinearity tests, and heteroscedasticity tests. The results of the analysis show that (1) Individual attitudes have a positive effect on employee performance. This means that the better the individual worker's attitude, the better the employee's performance. (2) Education has a positive effect on employee performance. This means that the better the level of education obtained, the better the employee's performance. (3) Work experience has a positive effect on employee performance. This means that the more employees have worked before, the better the employee's performance. (4) Work ethic simultaneously influences employee performance. This means that the better the individual attitude, education level and work experience of employees, the better the performance of CV Buana Sejara Jaya Abadi employees.
Pengaruh CAR, NPL, ROA, LDR, dan Ukuran Perusahaan terhadap Harga Saham pada Perbankan Konvensional di BEI (2020–2021) Rohma Septiawati, Rohma Septiawati; Yanti, Yanti; Asih, Asih
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.v5i5.2145

Abstract

The assessment of a company's performance can be reflected in its stock value. In early 2020, particularly on March 2, the impact of the COVID-19 pandemic was felt in Indonesia, leading to a decline in stock prices on the Indonesia Stock Exchange (IDX). This research aims to examine the simultaneous and partial effects of Capital Adequacy Ratio (CAR), Non-Performing Loans (NPL), Return On Asset (ROA), Loan to Deposit Ratio (LDR), and Company Size on stock prices in conventional banking companies listed on the IDX during the period of 2020–2021. The research method employed is quantitative, utilizing secondary data from 40 banking companies that meet the criteria out of a total of 45 listed on the IDX. The results of the study indicate that partially, CAR has a positive effect on stock prices, while NPL, ROA, LDR, and Company Size have a negative impact. Simultaneously, CAR, NPL, ROA, LDR, and Company Size collectively have a positive influence on stock prices.
Pengaruh Lingkungan Kerja, Pengembangan Karir dan Promosi Jabatan Terhadap Kepuasan Kerja Karyawan: Studi Kasus: PT. PP. London Sumatra Indonesia Tbk Elvi Denovpriani; Muhammad Wadud
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.v5i5.2148

Abstract

This research aims to analyze and prove the influence of the work environment, career development, and job promotion on the job satisfaction of employees at PT. PP. London Indonesia Tbk, Muratara Regency. The research method used is descriptive quantitative, with the population being all employees at PT. PP. London Indonesia Tbk, Muratara Regency, totaling 113 people. The sample in this study uses a saturated sampling method, which includes the entire population in the research. Data collection methods include questionnaires, interviews, and observations. Data analysis in this research uses multiple linear regression, hypothesis testing using t-tests, and coefficient of determination. The results of the multiple linear regression test are KK = 2.256+0.427LK+0.079PK+0.634PJ. The ttest results show that the work environment, career development, and job promotion have an effect on the job satisfaction of employees at PT. PP. London Indonesia Tbk, Muratara Regency. The coefficient of determination is 89.2%, while the remaining percentage is influenced by other variables not examined in this study.
Upaya Kinerja Pemerintah Desa dalam Pelayanan Publik di Desa Kuwolu Kecamatan Bululawang Nanik Maulidiyah; Slamet Muchsin; Langgeng Rahmatullah Putra
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.v5i5.2153

Abstract

This research explores the optimization of village government performance efforts in providing public services in Kuwolu Village, Bululawang District. The main focus of the study is on the adoption of technology, responsiveness to changes in societal values, the implementation of Law Number 25 of 2009 concerning Public Services, and community participation. The research results indicate that the adoption of technology has a positive impact on improving administrative efficiency, although challenges in digital literacy still need to be addressed. Responsiveness to changes in societal values is a critical point in formulating service policies that align with local expectations. Law Number 25 of 2009 provides clear direction, but its implementation requires in-depth understanding and adaptation to local conditions. The improvement of service quality and administrative efficiency remains the main focus, with active community participation as a vital instrument. Cross-sectoral collaboration and institutional cooperation are identified as assets to create synergy in service provision. Inclusive steps through training programs and digital literacy are solutions to overcome disparities and unequal access. This research creates an overview of the performance efforts of village governments in facing the dynamics of public services in the era of digital transformation and changes in societal values. It is hoped that these findings can provide guidance for other village governments in creating effective and responsive public service systems amid contemporary challenges.

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