cover
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
Moderation Of Leadership Style On The Influence Of Compensation And Work Culture On Occupational Therapist Loyalty Dwi Bimantoro; Istiatin; Sudarwati
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.v5i6.2716

Abstract

This study used a quantitative descriptive approach. In this quantitative descriptive study, the author focuses research on moderating leadership styles on the influence of compensation and work culture on occupational therapist loyalty. This research is located in all child growth and development clinics in Bekasi City. In conducting this study, the time needed was for 6 months starting from observation to making data results and conclusions of population research in this study were Occupational Therapists who work in Bekasi City, totaling 61 people, the samples taken in this study were 61 Occupational Therapists who works at child growth and development clinics in Bekasi City. The data that has been obtained is analyzed using the SEM-PLS analysis tool using the help of SMARTPLS software. After an in-depth discussion of the data obtained, the resulting conclusions are Compensation, Work Culture and Leadership Style directly have a significant effect on Occupational Loyalty. For the Moderation Variable, it can be concluded that Leadership Style in moderating has no influence between compensation and loyalty of the Occupational Therapist. Similarly, moderating leadership style also has no influence between work culture and loyalty
Impementasi Asy-Syu’ara dalam Good Village Governance Sebagai Upaya Pencegahan Kecurangan Pengelolaan Keuangan Desa Brilian Nanda Arifian; Mohamad Djasuli
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.v5i6.2752

Abstract

The purpose of this study is to determine the application of the content of Asy-Syu'aaraa in good village governance as an effort to prevent fraud in village financial management. The type of research used is qualitative research with a case study approach, namely by using primary data such as observation, interviews and documentation. The result of this research is that the content of Surah Ash-Syu'ara as a guideline is able to provide benefits to the community, especially the village government in village financial management by providing the values of trustworthiness, accountability and transparency, justice, and participation. The application of these values can increase public trust, reduce the risk of corruption, and ensure the effective and efficient use of village funds. By adopting these principles, village governments can realize good governance, improve community welfare, and create a more transparent and accountable government environment.
Inovasi Wakaf di Era Digital dalam Mengoptimalkan Potensi untuk Pembangunan Berkelanjutan di Negeri Berkembang Nuradi; Nurul Huda; Husnul Khatimah
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.v5i6.2773

Abstract

The concept of waqf, or Islamic philanthropy, has a long history in Indonesia, playing a significant role in the development of Muslim communities. Recent innovations in the digital era have opened up new opportunities for optimizing waqf management and its potential for supporting sustainable development in developing countries. This qualitative study aims to explore the role of digital waqf innovations in maximizing the potential for sustainable development in Indonesia, a developing country with the world's largest Muslim population. Through a comprehensive literature review and analysis of various journal articles, books, and other relevant sources, this research examines the practices of digital waqf innovations in developing countries. The findings highlight the potential of digital waqf innovations, such as crowdfunding, blockchain technology, and mobile applications, to enhance the efficiency, accountability, and reach of waqf management. These technologies can expand the collection of waqf funds, increase transparency, and facilitate easier access for the public to participate in waqf. Additionally, data analytics can be utilized to identify community needs and allocate waqf assets more effectively to support sustainable economic programs. However, challenges such as the need for increased digital literacy, public trust in digital waqf management, and the alignment of waqf regulations with digital technology advancements must be addressed. This study provides insights and recommendations for stakeholders in developing countries, particularly Indonesia, to harness digital waqf innovations for more optimal support of sustainable development programs.
Pengaruh Kesadaran Pajak, Sanksi dan Program Pemutihan Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor: Studi Kasus di Kabupaten Sleman Azzahrotul Jannah; Nugraeni
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.v5i6.2850

Abstract

The tax is a territorial tax that must be paid. Seriousness in fulfilling tax obligations and reporting can show the level of awareness of people who are required to pay taxes. Taxpayers must carry out their responsibilities and pay carefully and on time because Indonesia has a self-evaluation system. That is the main income tax. The two-wheeled vehicle tax has the highest influence on regional income because it is a regional tax that needs to be paid. Income level is also very important and is related to a person's compliance with the tax contributions paid. This research investigates how taxpayer awareness, sanctions, and whitening programs impact motor vehicle taxpayer compliance in Sleman Regency from 2019 to 2022, with 100 respondents. Information in the form of questionnaires is usually processed and analyzed. Considering the outcomes of the hypothesis test, demonstrates vehicle tax compliance in the Sleman region in 2019–2022 is unaffected by taxpayer awareness of sanctions and whitening programs.
Pengaruh Distributive Justice dan Procedural Justice Terhadap Organizational Citizenship Behavior Toward Organization dengan Affective Commitment Sebagai Variabel Mediasi pada Dinas Sosial Kabupaten Bangkalan Fikri Dainuri Iqbal; Praptini Yulianti
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.v5i6.2851

Abstract

In today's globalised bureaucracy, it is not enough for employees to simply do the job they were hired to do. Many agencies expect their members to not only focus on and complete their own main tasks, but also proactively help their colleagues and the organisation, therefore, OCB is important in today's world of bureaucrats, where organisations must be increasingly effective to survive. As a result, researchers are encouraged to develop a deeper understanding of the variables associated with OCB. This study aims to determine the effect of distributive justice and procedural justice variables on OCB and also the mediating effect of affective commitment on the relationship between the two. The results showed that distributive justice and procedural justice had a significant positive effect on affective commitment, affective commitment had a significant positive effect on OCB aimed at the organisation (OCB-O), distributive and procedural justice had an insignificant positive effect on OCB aimed at the organisation (OCB-O), and affective commitment was partially proven to mediate the relationship between distributive and procedural justice with OCB-O.
Pengaruh Biaya Produksi dan Harga Jual Terhadap Pendapatan Petani Sayur di Kecamatan Kontukowuna Kabupaten Muna Wa Ode Titin Hartini; Hapsawati Taan; Djoko Lesmana Radji
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 7 (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.v5i7.2213

Abstract

This research aims to find out how much influence distribution channels and selling prices have on the income of vegetable farmers in Kontukowuna District, Muna Regency.The population of this research is vegetable farmers in Kontukowuna District, Muna Regency. The sampling technique used was stratified random sampling. The number of samples in this study using the Slovin formula was 90 respondents. Data collection uses questionnaires and interviews. Data analysis using multiple linear regression analysis.The research results show that, (1) Production Cost have a positive and significant effect on the income of vegetable farmers; (2) Selling prices have a positive and significant effect on vegetable farmers' income, (3) Distribution channels and selling prices both have a significant effect on vegetable farmers' income. This shows that distribution channels and selling prices will influence Production Cost. Production Cost and good selling prices are important in efforts to increase the income of vegetable farmers.
Sejauh Mana Pembahasan Pasar Modal Syariah? : Sebuah Analisis Scientometric Mughnii Kahila Shanty; Miftakhus Surur
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 7 (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.v5i7.2225

Abstract

This research aims to map the development of Islamic capital market research and trends, as well as how this topic is developing in various countries and the themes that dominate the literature based on journals indexed by Scopus. The method used is descriptive qualitative by analyzing data from 69 documents published from 2000 to the first quarter of 2024. For further analysis, researchers used Biblioshiny software, a free tool supported by R. The results show that discussions regarding the Islamic capital market are not only limited to in Muslim-majority countries, but also gets attention from non-Muslim countries. There are three topics related to sharia capital market trends, namely; The Role of the Government and Performance of the Sharia Index, Islamic Law on Sharia Capital Markets, and Investment and Economic Growth. The practical implications of this research can be utilized by investors, governments, regulators and companies or SMEs who can use the Islamic capital market as an instrument to seek capital for their businesses. Suggestions for further research could be to use a better database such as WoS for more comprehensive results.
Analisis Pendapatan Petani Jagung yang Ditinjau dari Modal dan Harga Jual: Studi pada Petani Jagung di Desa Tudi Kecamatan Monano Fitriana Atima; Hartati Tuli; Ronal S.Badu
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 7 (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.v5i7.2227

Abstract

In Indonesia, corn is a food ingredient that can contribute to the development of the agricultural sector. Development of the agricultural sector is synonymous with efforts to increase community income and welfare. There are various factors that can influence farming income such as capital, selling price, production, land area, and labor. The aim of this research is to determine the income of corn farmers in terms of capital and selling price. This research uses a descriptive qualitative method using primary data obtained through observation, interviews and documentation. The results of this research show that the average level of income of farmers in terms of selling prices produces income for one harvest which is quite high because the average selling price received during the last harvest by farmers was IDR 4,800/kg. This is also a high selling price. will produce a large income, while the farmer's income level in terms of capital to produce one harvest is quite low due to the varying differences in capital expenditure. This can occur because the purchase price of tools, materials and wage costs incurred by each informant is different, this causes large the small amount of capital spent will affect the level of income generated.
Pengaruh Modal Minimum, Kepatuhan Syariah dan Preferensi Resiko Terhadap Minat Berinvestasi Pasar Modal Syariah Helma Zuen Anggryani; Miftakhus Surur
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 7 (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.v5i7.2242

Abstract

This research aims to determine the influence of minimum capital, sharia compliance, and risk preferences on interest in investing in the sharia capital market with an understanding of investment as a moderating variable. The case study in this research is generation Z in Bogor. This research uses the SEM PLS method using SmartPLS 4 software. The number of samples in this research was 115 respondents. The research results show that minimum capital does not have a significant effect on investment interest. Sharia compliance has a significant effect on investment interest and risk preferences also have a significant effect on investment interest. Meanwhile, investment understanding cannot yet be a moderating variable on minimum capital. However, investment knowledge is successful and significant as a moderator of the relationship between Sharia Compliance on investment interest and risk preferences on investment interest.
Analisis Pendapatan Objek Wisata dan Kontribusinya Terhadap Pendapatan Asli Daerah Kabupaten Bone Bolango Tahun 2020-2022 Sri Mulyani Ahmad; Ronald S. Badu; Victorson Taruh
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 7 (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.v5i7.2249

Abstract

This research aims to analyze the level of income generated by tourist attractions in Bone Bolango Regency and to analyze the extent of the contribution of tourist attraction income levies to Regional Original Income in Bone Bolango Regency. The data source used in this research is secondary data sourced from time series data over a three year period, namely from 2020 to 2022. This research utilizes a documentation method that involves the use of secondary data, with a range of observations from 2020 to 2022. The secondary data used used comes from a report prepared by a related institution. The data analysis technique used in this research is quantitative descriptive analysis, namely by using the calculation of tourist attraction income and calculating the contribution of tourism levies to local original income using the Value Formatting method. The research results show that (1) After conducting research over the last three years, income from the Bone Bolango Regency tourist attraction has experienced stable growth. Total income during this period reached impressive figures, with an average amount during 2020 to 2022 of IDR. 674,056,515. This success reflects efforts to manage and increase the attractiveness of tourist destinations in Bone Bolango Regency. (2) After conducting research over the last three years, the contribution of tourism sector levies to the original regional income of Bone Bolango Regency has experienced fluctuations. The tourism sector managed to achieve an excellent contribution level with an average of 58.43% during 2020 to 2022. This success not only reflects the attractiveness of the Bone Bolango Regency tourist destination, but also the effectiveness of management strategies and positive engagement.

Page 39 of 173 | Total Record : 1721


Filter by Year

2023 2026


Filter By Issues
All Issue Vol. 7 No. 3 (2026): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 2 (2026): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 1 (2026): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 12 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 11 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 10 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 9 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 8 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 7 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 6 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 5 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 4 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 3 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 2 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 1 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 12 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 11 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 10 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 9 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 8 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 7 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 6 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 5 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 4 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 3 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 2 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 1 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 4 No. 6 (2023): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam More Issue