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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
Menganalisis Influencer Marketing di Media Sosial: Bagaimana Endorsement dan Brand Image Mempengaruhi Keputusan Pembelian Konsumen yang di Mediasi oleh Kepercayaan Konsumen Zahra Ayu Azizah; Sri Padmantyo
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.v5i6.3050

Abstract

This research aims to determine the influence of endorsement and brand image on purchasing decisions, where consumer trust is a moderating variable for Tiktok social media users. Writing this thesis uses a descriptive writing method with a quantitative approach and collects data using a questionnaire. The data used is primary data obtained from the results of a questionnaire with a sample size of 200 respondents using the Tiktok social media. The population of this research is Tiktok social media users in the city of Surakarta, Central Java. This research uses Smart PLS 3.0 as a data analysis tool. The tests used are validity tests, reliability tests, classic multicollinearity assumption tests, R2 tests, Q2 tests, path coefficient tests, hypothesis tests. The research results found that brand image has a positive and significant effect on consumer purchasing decisions. Endorsements have a positive and significant effect on consumer purchasing decisions. Consumer trust can moderate endorsement of consumer purchasing decisions. Meanwhile, consumer trust cannot moderate brand image on consumer purchasing decisions.
Analisis Nilai Jual Komoditas Pangan dan Komoditas Peternakan di Kabupaten Langkat Putri Rahmawati; Abi Waqqosh; Elida Elfi Barus
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.v5i7.3070

Abstract

This research aims to determine the selling value of food commodities and the selling value of livestock commodities in Langkat Regency. And what strategies are used to get high selling value. This research uses qualitative methods and a descriptive approach. This research shows that first, the selling value of food is not yet in line with farmers' current expectations, with fertilizer prices being expensive and limited, but the selling value is still unstable. Meanwhile, the selling value of livestock in the district is still said to be quite stable.
Pengaruh Kualitas Pelayanan dan Kepuasan terhadap Loyalitas Pelanggan GoFood di Gojek pada Mahasiswa Fakultas Ekonomi Universitas Mercu Buana Yogyakarta Wulan Intan Ihatal Janah; Zaenal Wafa
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.v5i6.3099

Abstract

Go-Food is a feature in the Gojek application with food delivery services. Researchers aim to determine the influence of Go-Food quality on the loyalty given and the influence of satisfaction on the loyalty given to students. Researchers used questionnaires in collecting data. The samples used were taken by random sampling, where samples taken from the population were carried out irregularly. Research methods for processing data are: validity test, reliability test, and classical assumption test. In the classical assumption test, researchers used the Normality Test, multicollinearity test, and heteroscedasticity test. Then this researcher used multiple regression analysis, coefficient of determination and hypothesis testing which used the f test and t test. The results of the research conducted were that service quality and satisfaction partially had a positive and significant effect on customer loyalty.
Determinan Pemilihan Profesi Akuntan Publik di Kalangan Mahasiswa Akuntansi Fitri; Anggraeni, Dewi; Rabiyah, Ulfa; Azzahra, Nabila; Nurwahidah
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.v5i6.3130

Abstract

The aim of this research is to determine the factors that encourage students' interest in choosing the public accounting profession. The aim of this study is to identify the elements that motivate students to choose to work in society, in terms of financial rewards, personality, level of job security, ease of information, and work environment towards interest in becoming a public accountant. We hope that this research will provide a broader understanding of the reasons why students choose the public accounting profession. This research uses quantitative descriptive methods using multiple regression analysis using primary data in the form of statements given directly to respondents. Respondents were students with a total of 115 participants. The results show that interest in a career as a public accountant is not influenced by awards, level of security and ease of information, but on the contrary, personality and work environment are factors that generate interest in a career as a public accountant.
Pengaruh Literasi Keuangan Terhadap Kesejahteraan PNS di Kota Bengkulu Agfi Nur Mahdiyah; Sri Adji Prabawa
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.v5i6.3167

Abstract

These findings are intended to examine the influence of financial literacy on the welfare of civil servants in Bengkulu City. Using the SEM model and SmartPLS 4.0 software, these findings analyze data from 60 respondents who are civil servants in Bengkulu City. The variables used in these findings are financial behavior, financial attitude and financial knowledge and welfare. The findings provide an indication that financial behavior, financial attitude and financial knowledge have a significant influence on the welfare of civil servants. Good financial behavior, positive financial attitude and adequate financial knowledge have been proven to improve the welfare of civil servants. This research provides new insight into the many factors that influence the welfare of civil servants and suggests that government agencies can consider these aspects in designing human resource development programs. In doing so, this research contributes to the behavioral finance and welfare literature of civil servants, as well as providing practical implications for human resource management in the public sector.
Model Pengembangan Community Based Tourism Desa Jangkaran, Kabupaten Kulon Progo Daffa Hanief Wisnu Putranto, Daffa Hanief Wisnu Putranto; Rahayu Kistanti, Nurjannah
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.v5i7.3179

Abstract

Community-based tourism (CBT) development grants broader authority to the community to manage their village's potential to enhance the economy and sustainable development. This study aims to find a model for community-based tourism (CBT) development in Jangkaran Village, Kulon Progo, Yogyakarta, which has the potential for ecotourism, cultural tourism, and agrotourism. The research employs a mixed-methods approach, combining qualitative and quantitative methods, collecting data through observation, interviews, Focus Group Discussions (FGD), and documentation, with the aid of SWOT analysis to determine priority strategies for tourism development in integration with the CBT model. The results show that community participation in managing tourist attractions is quite good, with most mangrove tourism attractions managed by Jangkaran community groups, and the presence of creative economy elements such as local art events, culinary offerings, and unique souvenirs. The challenges faced by Jangkaran tourism stakeholders include development programs and the construction of attractions, amenities, and accessibility, which are still hindered by regulations that do not fully support Jangkaran's tourism development. Based on the SWOT IFAS-EFAS analysis, the strategic position for Jangkaran Village tourism development falls into the SO (Strengths-Opportunities) quadrant, indicating a Competitive Strategy. Gradually, this CBT model can be applied in Jangkaran Village through an institutional collaboration approach, thereby realizing sustainable tourism, creating job opportunities for Jangkaran residents, and strengthening the village and household economy. This study can serve as a guide for Jangkaran Village to further develop tourism direction through careful planning, prioritizing sustainable development principles, and emphasizing community participation in planning, implementation, monitoring, and evaluation.
Penilaian Tingkat Kesehatan Keuangan pada PT. Jasa Marga Persero Tbk Periode 2018–2022 Dhini Ramadhanty
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.v5i7.3195

Abstract

Assessing the level of financial health of a company is an important thing that can help evaluate the company's current and past financial position and operating results. This also does not fail to happen to State-Owned Enterprises (BUMN). To measure financial performance or health, the Ministry of BUMN has regulated it and made it an assessment standard for BUMN, which is stated in the Decree of the Minister of BUMN No. KEP-100/MBU/2002. This research aims to analyze the financial statements for the 2018–2022 period of PT. Jasa Marga Persero Tbk based on the Ministerial Decree. This research uses quantitative data measured on a numerical scale. This research uses quantitative descriptive analysis, which explains the research results in the form of financial report data related to company performance. The data is in the form of accounting information which will then be analyzed using the necessary financial ratios and can show information regarding liquidity, solvency, activity and profitability. The research results show that the assessment of the health level of PT. Jasa Marga (Persero) Tbk. 2018–2022 based on the Decree of the Minister of BUMN No. KEP-100/MBU/2002, if seen from the profitability and the liquidity ratio is considered to be getting better, while the activity and solvency ratio is considered to be less good. Apart from that, the research results also showed that the level of financial health was “not healthy,” but in 2022 the health level of PT. Jasa Marga (Persero) Tbk improved to “healthy.”
Analisis Pengaruh Risk Based Capital, Profitabilitas dan Likuiditas Terhadap Financial Distress: Studi Kasus Perusahaan Asuransi di Bursa Efek Indonesia Tahun 2018 -2022 Nia Fitriah Dharmawati; Anita Akhirruddin
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.v5i6.3216

Abstract

This study aims to determine the effect of risk based capital, profitability and liquidity on financial distress of insurance companies listed on the Indonesia Stock Exchange in 2018 - 2022. This research uses a quantitative approach. Sampling using purposive sampling, after selection, 11 companies were obtained with an observation time of 5 years so that the observation object was 55 samples. The analysis technique used is multiple linear regression analysis with the help of the SPSS 24 program. The results showed that risk-based capital, profitability and liquidity simultaneously affect financial distress. While partially risk-based capital has no significant effect, profitability and liquidity have a significant effect on financial distress.
Utilizing Local Cocoa as Ready to Drink Beverage with Various Flavors and Supporting Cocoa Farmers Empowerment in Samarinda Andi Rachmat Aidil Alfadlan; Vera Anita; Marsha Anindita
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.v5i7.3253

Abstract

Cokelat Harapan was established as a solution to increase cocoa consumption and empower cocoa farmers in Indonesia, particularly in Samarinda and Blitar. The enterprise focuses on developing ready-to-drink chocolate beverages in various flavors, utilizing local cocoa to support the local economy. Through collaborations with farmers and chocolate production companies, Cokelat Harapan aims to become a chocolate retail company with a focus on research and development. Its primary mission is to empower cocoa farmers by providing them with a share of the profit not only from cocoa purchases but also from the utilization of cocoa sold back to the market.
Analisis Pengaruh Kualitas SDM, Pemahaman Akuntasi, Persepsi Pelaku UMKM, Sosialisasi SAK EMKM dan Kinerja Manajemen Terhadap Implementasi SAK EMKM: Studi Empiris pada UMKM di Kabupaten Brebes Icha Noviasari; Lintang Kurniawati
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.v5i7.3281

Abstract

This research aims to analyze the influence of human resource quality, understanding of accounting, perceptions of MSME actors, socialization of SAK EMKM and management performance on the implementation of SAK EMKM, on MSMEs in Brebes Regency. The sampling technique used in this research was purposive sampling. A total of 100 respondents met the criteria for filling out the questionnaire. The analytical method used is moderated regression analysis. The research results provide relevant evidence that the quality of human resources and socialization of SAK EMKM have no effect on the implementation of SAK EMKM. Meanwhile, understanding accounting, perceptions of MSME actors and management performance influence the implementation of SAK EMKM.

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