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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 Brand Ambassador, Brand Image, dan Brand Trust Terhadap Repurchase Intention: Studi pada Konsumen Produk Tostos X NCT Dream di Surabaya Vivia Nur Salsabila Trisnalia; Siti Ning Farida
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 6 (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.v5i6.2132

Abstract

This study (Consumer Research TosTos x NCT Dream Products on Surabaya) examines the extent to which brand ambassadors, brand image and brand trust affect the intentions of repurchase. This kind of research uses a quantitative approach and an associative strategy. This study's variables were measured using a Likert scale. Participants in the study were all consumers with a minimum age of 17 years who had consumed TosTos X NCT Dream products at least once and lived in Surabaya. Using the Cochran formula, 100 respondents were included in the study. Purposive sampling is the method of sampling that is employed. The data analysis technique in this study uses validity test, reliability test, classical assumption test (normality test, multicollinearity test, heteroscedasticity test, autocorrelation test), multiple linear regression analysis, and hypothesis testing (F test and T test). The results of the study show that brand ambassador, brand image, and brand trust have a significant positive impact on the repurchase intention. The intention of repurchase is not positively and significantly influenced by the type of brand ambassador. Brand image variable partially has a positive and significant effect on Repurchase intention. Brand trust variable partially has a positive and significant effect on Repurchase intention.
Pengaruh Flash Sale, Electronic Word Of Mouth, dan Hedonic Shopping Motivation Terhadap Impulse Buying pada Tokopedia: Studi pada Pengguna Tokopedia di Surabaya Carissa Ruth Malinda; Siti Ning Farida
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 6 (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.v5i6.2135

Abstract

This research was conducted with the aim of analyzing and knowing the effect of flash sales, electronic word of mouth, and hedonic shopping motivation on impulse buying on Tokopedia users in Surabaya. This study uses associative quantitative research. The measurement scale used in this study is a Likert scale (method of summated ratings). The sample in this study used the Cochran formula with the results totaling 96.04. To get more representative results in this study, the authors drew 100 respondents using non-probability sampling techniques. In addition, a purposive sampling approach was applied in the sampling strategy in this study. The considerations or criteria in determining the sample in this study, namely: Surabaya domiciled Tokopedia users; Minimum age 17 years and Have made purchases through Tokopedia more than 2 times. The types of data used in the study, namely primary and secondary data. The questionnaire data that has been obtained will be measured using the IBM SPSS 25 application by conducting validity tests, reliability tests, classical assumption tests, multiple linear regression tests, and hypothesis testing. The results of this study state that simultaneously flash sales, electronic word of mouth, and hedonic shopping motivation have a positive and significant effect on impulse buying. Furthermore, partially the flash sale variable has a positive and significant effect on the impulse buying variable, partially the electronic word of mouth variable has a positive and significant effect on impulse buying, and partially hedonic shopping motivation has a positive and significant effect on impulse buying on Tokopedia users in Surabaya.
Analisis Penerapan Segmenting, Targeting, dan Positioning dalam Kesuksesan Usaha pada Bisnis Franchise Pocong Pancong Mumtaza Rifda Maulidiyah; Ety Dwi Susanti
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 6 (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.v5i6.2151

Abstract

One major factor that contributes to a business enterprise's success is often the result of really poor market performance. Due to this persaingan, every business owner must take action to strengthen the business that is currently being conducted by implementing a few strategies such as segmentation, targeting, and positioning. These strategies were implemented by the Pocong Pancong franchise, and as of right now, they can be applied to most types of business persaingan. The purpose of this study is to analyze the Segmenting, Targetting, and Positioning that have been carried out by the Pocong Pancong franchise using a deskriptif qualitative research method with data collection by observation, interviews, and documentation. The types and summaries of data that are used combine primary and secondary data, resulting in a profit margin in this business that focuses on behavioral segmentation.The objective that is being pursued is to use product specialization as a means of product development and market segmentation as a means of product development strategy. When positioning products, Pocong Pancong franchises do so based on price and quality, where products with higher quality than their category competitors are offered at a higher price. Due to this, the strategies of segmentation, targeting, and positioning that the Pocong Pancong franchise has implemented in order to achieve the necessary success can be emphasized.
Pengaruh Kompetensi Aparatur Desa dan Sistem Pengendalian Intern Terhadap Kualitas Pelaporan Keuangan Desa Serta Dampaknya pada Pengelolaan Dana Desa Sebagai Variabel Intervening: Studi Empiris Kecamatan Kabila Bone Kabupaten Bone Bolango Provinsi Goronta Fristi Nanda Wilanda; Usman; Victorson Taruh
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 6 (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.v5i6.2162

Abstract

This research aims to determine the influence of village apparatus competency and internal control systems on the quality of village financial reporting and its impact on village fund management in Kabila Bone District, Bone Bolango Regency, Gorontalo Province. This research uses quantitative research methods. The data collection technique used in this research is primary data obtained from questionnaires distributed to the village head, Secretary, Head of Finance, Head of Planning, Village Consultative Body (BPD) and all Hamlet Heads in each village in Kabila Bone District, Bone Bolango Regency. The data analysis technique in this research is descriptive statistics with inner model and outer model tests using Partial Least Squares - Structural Equation Model (PLS-SEM). Based on the results of this research, it shows that the competence of village officials has a positive and significant effect on the quality of village financial reporting with a significance level of 0.0038<0.05, so hypothesis I is accepted. The competency of village officials has a positive and significant effect on village fund management with a significance level of 0.0008<0.05, so hypothesis II is accepted. Village fund management has a positive and significant effect on the quality of village financial reporting with a significance level of 0.0064<0.05, so hypothesis III is accepted. The internal control system has a negative and insignificant effect on the quality of village financial reporting with a significance level of 0.9468>0.05, so hypothesis IV is rejected. The internal control system has a positive and significant effect on village fund management with a significance level of 0.0077<0.05, so hypothesis V is accepted. The competency of village officials has a positive and significant effect on the quality of village financial reporting through village fund management with a significance of 0.0289<0.05, so hypothesis VI is accepted. The internal control system has a negative and insignificant effect on the quality of village financial reporting through village fund management with a significance of 0.0831>0.05, so hypothesis VII is rejected.
Pengaruh Fintech terhadap Pertumbuhan Kredit Perbankan dan Pertumbuhan Ekonomi Immi Fiska Tarigan
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 6 (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.v5i6.2189

Abstract

Technological development also leads to financial services which are called financial technology. Its use has a positive impact on making it easier to borrow money and improving the welfare and economy of the community. The aim of this research is to determine the influence that fintech services have on credit and economic growth and to determine the relationship between each of these variables. This research is quantitative by utilizing linear regression to process the research data being developed. The result was that credit was able to grow, influenced by fintech, which was due to the ease of accessing and obtaining it without heavy conditions like conventional banks and through fintech, the general public throughout Indonesia was able to feel the impact of economic growth. Overall the results have a positive effect. Meanwhile, the relationships generated by fintech are quite strong in influencing credit and economic growth.
Penerapan PSAK 102 tentang Pembiayaan Murabahah pada Bank BNI Syariah Kantor Cabang Makassar Ikhlas Ul Aqmal; Azwar Anwar
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 6 (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.v5i6.2192

Abstract

This research aims to find out the implementation of SFAS 102 for Murabahah financing at BNI Syariah Makassar Branch Office. Variables of this research are Murabahah financing and SFAS 102. The data source of this research is Operational Unit of BNI Syariah Makassar Branch Office, especially the Financing Administration. The data is collected by using documentation and interview techniques. This  study  used  descriptive  comporative  method  to  describe  and  indicate the  condition  deeply  the  implementation  of  Murabahah  financing  BNI Syariah Makassar Branch Office. Based on the analysis there are records that should be applied in accordance with SFAS 102 but BNI Syariah Makassar Branch Office has not applied it, the records related to murabahah assets, discounts, murabahah receivables, and down payment. While the recording has been done by BNI Syariah Makassar Branch office is about the murabahah profit, deduction, and fines. The result of this research indicated that the implementation of Murabahah financing in BNI Syariah Makassar Branch Office is not suitable with SFAS 102. Keywords: Murabahah accounting, SFAS no. 102
Penerapan Model Bisnis Canvas dalam Mengembangkan Bisnis UMKM Madu Yasa 22 Kota Madiun Firdiana Nur Auliya; Sonja Andarini
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 6 (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.v5i6.2221

Abstract

Honey is a sweet liquid produced by honey bees from the nectar of flowers. Honey is a herbal product that has been used for centuries for health and culinary benefits. It has been believed by Indonesian people since ancient times for its usefulness because it is made of natural ingredients and has no side effects. One of these herbal companies is UMKM Madu Yasa 22 Madiun. Honey is also considered a good sugar substitute that can be consumed for your culinary needs. The emergence of similar industries has created tight competition which has resulted in sharp turnover fluctuations. Therefore, UMKM Hadu Yasa 22 needs a new strategy to formulate the right business model as well as develop and address these challenges. This research aims to analyze the UMKM Honey Yasa 22 model using a business model canvas approach and evaluate it based on SWOT analysis to produce recommendations for improvement of the business model block element. The research uses a qualitative descriptive approach using Business Model Canvas (BMC) data analysis techniques and SWOT analysis that includes the use of IFAS and EFAS. Data collection methods are interviews with selected informants and document research. The research informants consisted of the owners, employees, and customers of UMKM Madu Yasa 22 randomly selected, a total of 11 people who have made repeated purchases. The findings indicate that SWOT analysis diagrams lead to diversification strategies (product/market) that serve as input for business improvement of canvas models. From its implementation, it recommended improvements to nine elements of Canvas Business Model, as well as strategies that enable the development of UMKM Madhu Yasa 22 business.
Analisis Komparatif Teori Konsumsi Mazhab Monzer Kahf, Abdul Manan dan Yusuf Al-Qardhawi Naysa Buri; Nurizal Ismail; Sholahuddin Al-Ayubi
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 6 (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.v5i6.2260

Abstract

This study aims to compare consumption theories according to the perspectives of Monzer Kahf, Abdul Manan, and Yusuf Al-Qardhawi. It employs a formal literature review method to compare the consumption theories of these three figures, utilizing qualitative analysis of relevant literature and texts such as books, articles, and journals authored by the three thinkers. The research findings indicate that Monzer Kahf, Abdul Manan, and Yusuf al-Qardhawi have different approaches to understanding consumption in the context of Islamic economics. Monzer Kahf emphasizes the importance of consuming goods without extravagance or wastefulness and paying attention to the benefits of those goods. Abdul Manan underscores the significance of creating fair income and wealth distribution. Meanwhile, Yusuf al-Qardhawi emphasizes the importance of consuming by considering necessary needs, including spending wealth for goodness, avoiding miserliness, combating wasteful actions, and adopting a modest attitude in spending wealth. Thus, the three consumption theories according to the perspectives of Monzer Kahf, Abdul Manan, and Yusuf Al-Qardhawi share similarities in emphasizing the importance of moderate consumption, avoiding miserliness, and meeting the basic needs of individuals and society.
Analisis PSAK No. 18: Akuntansi dan Pelaporan Program Manfaat Purnakarya Terhadap Bank Indonesia Fadjrihana, Meidah; Apriliani, Rida; Uzilawati, Lia
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 6 (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.v5i6.2276

Abstract

This study aims to determine the pension fund accounting records applied at Bank Indonesia based on the Statement of Accounting Standards (PSAK) No. 18. The type of research used is descriptive qualitative research. Data collection is based on the annual report and financial statements of the Bank Indonesia pension fund for the 2020 and 2021 periods. The analysis technique used in this research uses comparative descriptive which compares the financial statements of the Bank Indonesia pension fund with the Requirements of Accounting Standards (PSAK) No. 18. Based on the research that has been conducted regarding the Application of Accounting Standard Requirements (PSAK) No. 18 regarding pension fund accounting, it can be concluded that the recording and reporting of the Bank Indonesia pension fund is in accordance with the Application of Accounting Standard Requirements (PSAK) No. 18 and there are no deviations from the established standards.
Analisis Pengakuan Pendapatan dan Beban Menurut PSAK No. 28 Pada PT. Asuransi Bangun Askrida Tahun 2019-2021 Novalia, Salma; Syahrif, Rafi; Uzliawati, Lia
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 6 (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.v5i6.2277

Abstract

PT Asuransi Bangun Askrida (ASKRIDA) is a national private insurance company that provides protection against various risks and losses, especially for government buildings and other assets owned by the government. The purpose of this study is to obtain empirical data regarding the recognition of insurance loss expenses at PT Asuransi Bangun Askrida (ASKRIDA) and to evaluate whether the recognition and presentation of the company's expenses are in accordance with the provisions of PSAK No. 28. The research methodology uses descriptive qualitative where information is collected, assembled, interpreted, and evaluated to offer comprehensive insights to address the problem. Based on the research results, PT Asuransi Bangun Askrida (ASKRIDA) takes a different approach in terms of revenue and expense recognition based on PSAK No. 28. In claim expense recognition, PT Asuransi Bangun Askrida (ASKRIDA) recognizes claim expenses when incurred without regard to the status of the reported claim. This indicates the need for adjustments in revenue recognition practices to comply with applicable accounting standards.

Page 37 of 173 | Total Record : 1721

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