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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 Lembaga Zakat dalam Pemberdayaan Ekonomi Penerima Zakat: Studi Kasus BAZNAS Kota Jogja dan BAZNAS DIY Sutrisno, Sutrisno
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.v5i5.2398

Abstract

This research aims to determine the role of zakat institutions in economic empowerment of zakat recipients, with a case study at BAZNAS Jogja City & BAZNAS DIY. This research uses descriptive qualitative methods. Data obtained through observation, interviews and documentation. There were seven informants in this research consisting of the Program Manager, Implementing Staff for zakat distribution, Program Facilitators and zakat recipients at each Zakat Institution studied. The research results concluded that BAZNAS Jogja City & BAZNAS DIY have played an optimal role in efforts to improve the economy of zakat recipients. The two zakat institutions have implemented several productive zakat programs aimed at empowering zakat recipients in the businesses they run. The strategy used is providing provisions to potential aid recipients, business training and providing business capital to zakat recipients. There are several obstacles faced by BAZNAS Jogja City & BAZNAS DIY in empowering the economy of zakat recipients, including zakat recipients not being optimal in running their businesses, especially in increasing sales. Thus, BAZNAS City and BAZNAS DIY need to provide assistance according to the problems experienced by zakat recipients to help and improve the businesses of zakat recipients. Keywords: Role of BAZNAS, Economic Empowerment, Zakat recipients.
Pengaruh Pembiayaan terhadap Peningkatan Pendapatan UMKM pada PT. BTPN Syariah KC. Tanjung Balai Putri Mildani Sari Sibarani; Syahrul Amsari
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.v5i5.2400

Abstract

This research is aimed at customers of banks in particular UMKM perpetrators need sufficient funding to conduct their business which in the end improve their opinion. The influence of financing on the revenue of UMKM category customers on BTPN Shariah KC. Tanjung Balai. BTPN Shariah contributes to the Indonesian economy by creating jobs and reducing poverty. However, the limited capital available to UMKM hampers its development, and this is where Sharia financing can play an important role, so explore how Sharia funding can provide opportunities for UMKM with limited capital to develop its business and contribute to the economic growth of UMKM in Tanjung Balai. With primary data collected through questionnaires, quantitative methods are used in this research. BTPN Shariah KC. Tanjung Balai was asked to answer the questionnaire. A simple linear regression method is used to analyze data using the SPSS 23 program. The results of the research show that the financing variable affects the customer income variable of 69%, as demonstrated by the t-value of 8,048 less than 2,051 with a significance of 0,000. The remaining portion is affected by additional variables that are not included in the research model.
Manajemen Pengelolaan Utang pada Rumah Tangga Kelas Menengah di Kota Pontianak Dina Amaliah Maulida; Dwi Surya Atmaja; Syahbudi
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.v5i5.2408

Abstract

Basically, debt in Islam is seen as an instrument that can help in meeting the needs of individuals or groups in need, but also has a side that needs to be considered so as not to cause harm or injustice. Due to poor financial management, some people today are more likely to go into debt. Many people go into debt to make ends meet, and the desire to owe comes from wanting to have an amount of money that is greater than their income. It is very important to carry out financial management in married life because the consumptive tendencies of modern society cause irresponsible financial management. This research is an interdisciplinary research that is exploratory, exploratory research does not require certain hypotheses or theories. Researchers only prepare a few questions as a guide to obtain primary data in the form of information, information, as initial data needed. There are two data sources, primary data and secondary data, data analysis techniques using observation, interviews and documentation. The interview results show that debt management in middle-class households in Pontianak City is influenced by various factors, including needs, income, and awareness of the importance of managing debt wisely. In many cases, good debt management plays a key role in maintaining family economic stability
Analisis Pengaruh Indikator Keuangan dan Makroekonomi Terhadap Profitabilitas Bank Pekreditan Rakyat di Masa Sebelum dan Selama Pandemi Covid-19 Doni Rahmad; Fajri Adrianto; Masyhuri Hamidi
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.v5i5.2431

Abstract

This research aims to examine the influence of CAR, LDR, CASA, PDRB, and Inflation on the profitability of 82 (eighty-two) Rural Credit Banks (BPR) in the West Sumatra Province presented in the form of ROA ratios during the period before the Covid pandemic from 2017 to 2019 and during the Covid pandemic period from 2020 to 2022. The research method employed is descriptive research with a quantitative approach, utilizing panel data regression analysis. The data used are secondary data sourced from the financial reports of BPR publications in the West Sumatra Province, the Central Bureau of Statistics, and Bank Indonesia. Partial results of the research during the pre-Covid pandemic period indicate that (1) CAR significantly influences ROA positively; (2) LDR significantly influences ROA negatively; (3) CASA significantly influences ROA negatively; (4) PDRB significantly influences ROA negatively; (5) Inflation does not significantly influence ROA. Simultaneously, CAR, LDR, CASA, PDRB, and Inflation collectively significantly affect ROA of BPR in the West Sumatra Province during the pre-Covid pandemic period. Partial results during the Covid pandemic period indicate that (1) CAR significantly influences ROA positively; (2) LDR does not significantly influence ROA; (3) CASA does not significantly influence ROA; (4) PDRB significantly influences ROA negatively; (5) Inflation does not significantly influence ROA. Simultaneously, CAR, LDR, CASA, PDRB, and Inflation collectively significantly affect ROA of BPR in the West Sumatra Province during the Covid pandemic period.
Peningkatan Keterampilan Bisnis Melalui Workshop Kewirausahaan di SMKN 1 Surabaya Jundulloh Al Furqoni
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.v5i5.2446

Abstract

Globalization not only leads to rapid changes in the operating strategies and market competition of companies but also eliminates the boundaries of competition that are local and global. Entrepreneurship in the globalization era has an important role in career development, economic growth, and as a stimulator of innovation and creativity. Entrepreneurship education faces challenges in its implementation, such as the limitations of conventional curricula that focus on theoretical aspects rather than practical skills. Entrepreneurship workshops can be a way to improve practical skills, creative thinking, and develop their ideas and potential in preparing for future business challenges. This activity aims to improve the knowledge and practical skills in entrepreneurship of SMK Negeri 1 Surabaya students through workshops. In the realization of the workshop, the steps taken were observation of the Vice Principal for Student Affairs, preparation, and implementation of the workshop. The workshop was held on Thursday, May 25, 2023, starting at 8:00 a.m. and attended by 155 students of SMK Negeri 1 Surabaya, consisted of Entrepreneurship Education sessions by experienced business practitioners, Focus Group Discussion (FGD) on Brand Positioning and Marketing Video Competition themed "Marketing & Advertising Campaign”. This workshop successfully created a holistic entrepreneurial learning environment by combining theoretical and practical aspects by providing knowledge related to business creation steps, application of branding positioning concepts, and practical skills in making marketing campaign videos. This workshop is expected to be a foundation for developing students' entrepreneurial skills and creativity in the future.
Pengaruh Currency Dan Co-Creation Terhadap Customer Loyalty Yang Dimediasi Oleh Customer Satisfaction Milinia, Wanda; Bintarti, Surya
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.v5i5.2542

Abstract

Modern lifestyle includes daily human habits that are in accordance with the demands of the times. Instant noodles have become an alternative food for the majority of the Indonesian population. PT Lemonilo Indonesia Sehat is a startup company based in West Jakarta. Lemonilo was founded by Shinta Nurfauzia (CEO and Founder), Ronald Wijaya (Co-CEO), and Johannes Ardiant (Chief Product & Technology) in 2015. On October 1, 2016, Lemonilo officially started with the concept of a healthy lifestyle. This is related to the observations of the founders regarding the availability of healthy food in the market at high prices. In addition to e-commerce, Lemonilo products can be purchased through a mobile application and in some supermarket and minimarket areas. Lemonilo is also present in 28 regions in Indonesia. The purpose of this research is to test the influence of currency and co-creation on customer loyalty mediated by customer satisfaction in healthy lemonilo instant noodles. This research was conducted within the boundaries of the Bekasi district community area with a sample of 107 respondents. The technique for taking respondents that uses a non-probability sampling population is purposive sampling. This research tests correlation and regression with the help of SmartPLS 3.2.9 which is used to test validity and reliability. The study indicates that the reliability test results using Cronbach’s Alpha or Composite Reliability show a value of 0.7, concluding that the tested variables are valid, allowing the continuation of structural model testing and potential further development into a thesis.
Analisis Hukum Ekonomi Syariah dalam Transaksi Akad Qardh PayLater pada Aplikasi Shopee Muhammad Rivaldy; Rasta Kurniawati Br. Pinem
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.v5i5.2562

Abstract

The Qardh contract law in muamalat law does not allow the lender to take profit or interest, and this carries usury which is prohibited by Islamic law. This feature uses loans and instant loans with a certain limit amount that can be used for shopping and paid in the following month according to the due date agreed by active users of the marketplace. This research aims to determine the Qardh contract transaction mechanism on Shopee PayLater in accordance with sharia economic law, legal uniformity in prohibiting PayLater, the Shopee Paylater transaction mechanism for online buying and selling using Qardh contracts, and the Shopee Paylater payment system in installments without a credit card. In this research, the type and approach used is empirical, which is usually called field research with a qualitative approach method. Meanwhile, the data collection techniques that researchers use are interviews, observations, documentation and literature review. Then the data analysis used in this research is descriptive qualitative. Based on the results of research and data analysis, it was concluded that the Shopee PayLater transaction mechanism, namely the rules regarding online buying and selling transactions, still refers to the legal terms of the agreement in Article 1320 of the Civil Code. The conditions for a valid agreement in Article 1320 of the Civil Code are as follows: 1) There is an agreement between both parties; 2) The ability to act; 3) The existence of the agreed object; 4) There is a lawful cause. If there is a delay in making payment, the buyer will be subject to a fine of 5%. This amount will continue to increase if the buyer does not immediately pay off the installments. Getting a bad view from the Financial Services Authority (OJK) makes it difficult to get financing from banks or others. Sharia Economic Law regarding Shopee PayLater is whether or not the elements of harmony and buying and selling conditions are met. In practice, regarding the existence of harmony and conditions for buying and selling using Shopee Paylater, it can be explained as follows: 1) Seller and buyer or people who have an agreement (aqid); 2) Sighat (consent and acceptance); 3) Ma'qud'alaih (goods purchased). So, transactions using Shopee PayLater are considered to contain usury.
Analisi Perilaku Produsen pada UMKM Muslim Kopikuni: Menggunakan Pendekatan Analisis SWOT Aidil Qontas Hamzah Lubis; Dahrani
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.v5i5.2605

Abstract

The aim of this research is to analyze producer behavior, identify internal and external factors using the SWOT approach in Kokukuni Halal MSMEs. The method used in this research uses a qualitative approach to understand producer behavior in Muslim/Halal Kopikuni MSMEs. The results of this research conclude that there is a significant correlation between producer behavior and marketing of Kupikuni products. In relation to the management function, decision making is the act of selecting alternatives. It was found that an effective strategy that can be implemented is to use the SWOT strategy, which uses all the strengths it has to take advantage of existing opportunities. This is because the location is close together, which means it is strategic and the price is more or less the same. Consumer behavior can influence the amount of demand and needs. Producer behavior is the activity of regulating production so that the product produced is of high quality so that it can generate profits. This producer behavior can influence the amount of production and supply of goods or services. Market behavior is the pattern of market habits, including the decision-making process and individual and organizational activities regarding certain products.
Analisis Kinerja Anggaran Pendapatan dan Belanja Daerah Kabupaten Madiun Tahun 2018-2022 Annisa’ Nur Fitriani; Nur Hayati
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.v5i5.2619

Abstract

This study aims to analyze the performance of the Madiun Regency regional revenue and expenditure budget (APBD) for the 2018-2022 period using descriptive quantitative methods. Secondary data was taken from the annual report of Madiun Regency's budget realization on the official government website, www.madiunkab.go.id. The results of the analysis show a significant increase in the realization of regional own-source revenue (PAD) and overall regional revenue during the period. There are concerns regarding the low fiscal decentralization ratio and high dependence on transfer revenues from the central government. Despite effective PAD realization, Madiun District has not yet achieved the expected fiscal independence. Expenditure variance analysis revealed large variations between the district's expenditure budget and expenditure realization, highlighting the importance of careful budget planning and efficient financial management. This study concludes that Madiun district needs to increase efforts in developing local revenue sources, reduce dependence on transfer revenues, and improve the efficiency and effectiveness of budget management to achieve better fiscal independence and ensure regional financial sustainability.
Pengaruh Kompetensi, Pengalaman dan Etika Profesi Auditor Terhadap Tingkat Materialitas dalam Pemeriksaan Laporan Keuangan: Studi Kasus pada KAP di Surabaya Warda Verda Verina; Hero Priono
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.v5i5.2733

Abstract

This research aims to examine and analyze the influence of auditors' competence, experience and professional ethics on the level of materiality in auditing financial reports at Public Accounting Firms in Surabaya. This research uses quantitative research with multiple linear regression techniques. The population in this study was all auditors at the Public Accounting Firm in Surabaya totaling 160 auditors. The sample in this study used simple random sampling, totaling 62 auditors from 12 Public Accounting Firms (KAP) in Surabaya and were willing to fill out the questionnaire. Based on the research results, it shows that the competence and professional ethics of auditors partially have a significant effect on the level of materiality, while experience has no effect on the level of materiality. And the competency, experience and professional ethics of auditors simultaneously have a significant effect on the level of materiality.

Page 35 of 173 | Total Record : 1721

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