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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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Perbandingan Kinerja Portofolio Reksadana Konvensional dan Reksadana Syari’ah di Indonesia: Studi pada Reksadana Saham dan Reksadana Pasar Uang yang Terdaftar di Otoritas Jasa Keuangan Tahun 2021-2023 Benedicta Paramita Rinjani; Ruri Reswari Siregar, Ardina
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 8 (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.v5i8.2342

Abstract

Reksa dana adalah salah satu instrumen di pasar modal yang memiliki peran penting bagi investor. Reksadana menawarkan berbagai keuntungan bagi investor, seperti kemudahan akses, diversifikasi, dan profesionalisme pengelolaan dana. Melalui reksa dana, investor dapat menginvestasikan modalnya untuk mendapatkan pengembalian dengan risiko yang sesuai dengan setiap kriteria investor. Nilai Aktiva Bersih (NAB) adalah salah satu indikator bagi investor dalam memilih reksa dana. Semakin banyak modal yang disetor oleh investor ke dalam reksa dana, semakin besar dana yang dikelola. Penelitian ini bertujuan untuk membandingkan kinerja reksadana konvensional dan syariah jenis saham serta pendapatan tetap. Penelitian ini dilakukan melalui tiga pengukuran, yaitu perbandingan kinerja pengembalian reksadana dengan return pasar, diversifikasi reksa dana menggunakan koefisien determinasi dan pengukuran kinerja reksa dana menggunakan risk-adjusted return, yaitu Sharpe Ratio, Treynor Ratio dan Jensen's Alpha. Sample dalam penelitian ini menggunakan teknik purposive sampling yang mengakibatkan sample harus memenuhi beberapa kriteria yang telah ditentukan.
Pengaruh Pengetahuan Perpajakan dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak dalam Membayar Pajak Kendaraan Bermotor dengan Kesadaran Wajib Pajak Sebagai Variabel Intervening: Studi Kasus pada SAMSAT Kota Gorontalo Nur’Ain Husa; Nilawaty Yusuf; Muliyani Mahmud
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 8 (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.v5i8.2412

Abstract

This study aims to prove the effect of tax knowledge and tax sanctions on taxpayer compliance in paying motor vehicle tax with taxpayer awareness as an intervening variable in Samsat Gorontalo City. This study used primary data, namely by distributing questionnaires to taxpayers registered at Samsat Kota Gorontalo. Sample determination in this study used incidental sampling method. . The number of taxpayers in this study was 100 taxpayers. The method used in this study is Partial Least Square (PLS) using SmartPLS 3.0 data analysis application. The results of this study show that taxation knowledge has a positive effect on taxpayer compliance. Tax sanctions do not have a positive effect on taxpayer compliance. Knowledge of taxation has a positive effect on taxpayer awareness. Tax sanctions have a positive effect on taxpayer awareness. Taxation knowledge positively affects taxpayer compliance with taxpayer awareness as an intervening variable. Tax sanctions positively affect taxpayer compliance with taxpayer awareness as an intervening variable.
Analisis Faktor Convenience, Design, Trustworthiness, Price dan Various Food Choices Terhadap Intention To Continously Use Melalui Perceived Value dan Attitude Towards Food Delivery Apps pada Pelanggan Gofood di Manado Felicia Veronica Wagiu; Ronald; Amelia
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 8 (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.v5i8.2510

Abstract

In the current era of the industrial revolution, it has brought about fundamental changes in various area global order of life. This is characterized by the increasing development of innovation and creativity in information technology which is disrupting various aspects of global life, including competition in the economic sector. This disruption can be reflected in rapid changes that provide momentum to make entrepreneurship the front guard of winning global economic competition. Some industries have opportunities for rapid growth while other industries may experience a decline in the rapid development of Information and Communication Technology which has an impact on socio-economic conditions. This concept is a view of the interaction between the development of innovation and technological development which has implications for macro and micro economics. Among the sectors affected are products and services that are being developed, the production, sale or supply of which depends on how far digital technology reaches. In the digital economy, companies offer their services according to special services for special requests or special offers whose offerings are characterized as. This research was appointed to analyze the influence of convenience, design, trustworthiness, price, various food choices towards intention to continue use through perceived value and attitude towards food delivery apps, especially Gofood customers in Manado. The sample used in this research was Gofood customers in Manado based on data from 120 respondents. For data processing and analysis in this research, we use Structural Equation Modeling (SEM) with AMOS20.0 software as software for processing data.In this research it was found that satisfaction has a positive value towards intention continuously to use so that the higher level of customer satisfaction results in stronger customers using the Gofood application in Manado.
Transparansi Pelayanan Penyaluran Dana Sedekah Pada Kantor Layanan Lazismu Umsida Dhamar Kenda, Ardent; Wisnu Panggah Setiyono; Sriyono
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 8 (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.v5i8.2676

Abstract

Tujuan penelitian ini untuk mendeskripsikan transparansi pelayanan penyaluran dana sedekah pada kantor layanan Lazismu Umsida. Analisis data dilakukan dengan analisis model interaktif oleh Miles dan Huberman. Hasil penelitian menunjukkan transparansi pelayanan penyaluran dana sedekah pada kantor latanan Lazismu Umsida diketahui dari empat hal. Pertama, Lazismu Umsida menyediakan laporan keuangan tiap 6 bulan sekali serta memiliki sarana penyediaan informasi yakni muzaki corner dan media sosial infaq Gisma Umsida. Kedua, Lazismu Umsida memiliki data yang jelas dan lengkap tentang tujuan penyaluran dana sedekah dan kriteria yang ditetapkan untuk pihak-pihak yang menerima dan proses penyaluran dana sedekah. Ketiga, ada kejelasan informasi tentang tujuan, target dana sedekah dan cara penggunaan dana tersebut serta kemudahan akses bagi masyarakat. Keempat, Lazismu Umsida menyalurkan dana sedekah mengacu pada Undang-Undang Nomor 23 Tahun 2011 tentang pengelolaan Zakat atau Sedekah dan Peraturan Menteri Agama Nomor 5 Tahun 2016 tentang Tata Cara Pengenaan Sanksi Administratif dalam Pengeloaan Zakat dan Sedekah.
Perspective on Digital Marketing Toward Purchase Intention: A Sentiment Analysis Kamsinah; Miftahkhus Surur
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 8 (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.v5i8.2693

Abstract

This study aims to determine the sentiment towards digital marketing and its influence on purchasing tendencies over the last ten-year period, starting from 2014 to 2023. The method used is descriptive statistical analysis with meta-analysis and sentiment from secondary data in the form of metadata from 92 articles indexed by Dimention.ai with data processing using Microsoft Excel 2016 and SentiStrength. The results of the sentiment analysis show that the experts' perceptions of the influence of digital marketing on purchase intentions have a positive sentiment of 63.0%, a negative sentiment of 10.9%, and the remaining neutral sentiment of 25.0%. These findings indicate that the trend of digital marketing on purchase intentions continues to increase and can provide a better understanding of the role of digital marketing in influencing purchase intentions. This research also provides practical guidance for marketing practitioners in designing more effective digital marketing strategies.
The Influence of Promotion, Service Quality, Price, and Store Atmosphere on Purchasing Decisions Nurlia Fauza; Wiku Suryomurti
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 8 (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.v5i8.2696

Abstract

The study aims to find out the impact of promotions, quality of service, price, and store atmosphere on purchasing decisions at Amor Cakes & Bakery of Islamic university students in Bogor. This type of research is explanatory research that explains or proves the relationship between variables through the testing of hypotheses. The sample technique used purposive sampling with a total of 109 respondents. The selected respondents were students of IAI Tazkia who had purchased Amor Cakes & Bakery products. The research used double linear regression analysis using SPSS ver. 20 and Eviews ver. 12. The results of this study show that (1) promotion has a positive and significant impact on the purchase decision, (2) service quality has a positive impact and significant effect on the purchasing decision; (3) price positively and significantly influences on the purchase decisions, (4) store atmosphere variable have a negative and significant influence on the decision of purchase of Amor Cakes & Bakery. (5) promotion variables, quality of service, price, and quality of services simultaneously have a significant and positive impact on purchasing decisions.  
Pengaruh Total Assets Turnover, Debt To Equity Ratio, dan Current Ratio Terhadap Return On Assets Galuh Chandra Kirana; Munari
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 8 (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.v5i8.2742

Abstract

The aim of this research was to determine the influence of Total Asset Turnover, Debt to Equity Ratio, and Current Ratio on Return On Assets in food and beverage sector manufacturing companies listed on the IDX for the 2020-2022 period. This research was conducted using a quantitative approach with secondary data, namely financial reports of food and beverage manufacturing companies listed on the IDX for the 2020-2022 period. The sample in this study was 19 companies and was analyzed using multiple linear regression analysis. The results of the research show that total asset turnover partially has a positive and significant effect on return on assets, debt to equity ratio partially has a negative and significant effect on return on assets, current ratio partially has a negative and insignificant effect on return on assets, and together – Total asset turnover, debt to equity ratio, and current ratio simultaneously influence return on assets in food and beverage sector manufacturing companies on the IDX for the 2020-2022 period.
Kajian Industri Minuman Teh Sebagai Minuman Halal di Indonesia: Kualitas Sensori dan Preferensi Konsumen Septariawulan Kusumasari
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.v5i7.3028

Abstract

The tea beverage industry in Indonesia is a significant contributor to the national economy and is a popular commodity for domestic consumption. The objective of this study is to analyze the tea beverage sector in Indonesia, specifically in terms of its status as a halal beverage. The study will primarily focus on evaluating the sensory quality of the tea and understanding consumer preferences. A descriptive qualitative methodology was employed to choose four widely recognized packaged tea brands. The sensory study was conducted using hedonic rating tests to ascertain the optimal product quality and the products most favored by the panelists. The study's findings indicate that the four brands of packaged tea comply with the regulations set by LPPOM and BPJPH regarding halal certification. Regarding sensory quality, Teh Pucuk and Frestea exhibit a high level of consumer acceptability, with overall parameter ratings of 5.16 and 5.44, respectively (indicating a moderate likeness). Teh Pucuk stands out for its exceptional freshness and taste, Teh Kotak is known for its consistent quality and enticing aroma, Teh Botol is renowned for its strong brand confidence, and Frestea is distinguished by its jasmine aroma and convenient packaging. Manufacturers who can uphold product quality, foster innovation, and execute effective promotions will experience greater ease in acquiring consumer preferences and enhancing consumer loyalty.
Penerapan E-Government Menggunakan Quick Response Code Indonesian Standard (QRIS) pada Pembayaran Pajak Bumi Bangunan di Kota Bandung. Ajeng Nofita; Slamet Usman Ismanto
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 8 (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.v5i8.3198

Abstract

This study analyzes the implementation of the Quick Response Code Indonesian Standard (QRIS) as a payment method for Land and Building Tax (PBB) in Bandung City. The Bandung City Government, through the Regional Revenue Agency (Bapenda), adopted QRIS technology to enhance efficiency, transparency, and accessibility in tax payments. The use of QRIS facilitates taxpayers to make payments without visiting the payment office, reduces administrative costs, and enables real-time monitoring of tax receipts. This research method involves interviews with taxpayers and tax officials, as well as data collection from observations and related sources. The results indicate that QRIS speeds up the payment process, improves administrative efficiency, and reduces costs. Despite its ease of use, the adoption rate of QRIS remains low at only 0.70% in the first year. To increase adoption, more socialization and training on the benefits and usage of QRIS are needed. Based on E-Government theory, the implementation of QRIS at Bapenda Kota Bandung shows that leadership, information infrastructure, information management, and socialization are key to improving the quality of public services and budget management.
Pengaruh Leverage, Profitabilitas, dan Firm Size Terhadap Ketepatan Waktu Pelaporan Laporan Keuangan: Studi Empiris Pada Perusahaan Food and Beverages yang Terdaftar di BEI Periode 2019-2023 Dara Cyntya Putri; Munari
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 8 (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.v5i8.3270

Abstract

The aim of this research is to obtain empirical evidence regarding the influence of leverage, profitability and firm size variables on the timeliness of reporting financial reports in food and beverages subsector companies listed on the IDX for the 2019-2023 period. This type of research is quantitative research. The data used in this research is secondary data. The population in this research is food and beverages subsector companies registered on the IDX for the 2019-2023 period, namely 84 companies. The sample in this research was 28 companies that met the researchers' criteria, so a total of 140 samples were obtained over 5 years of research. The sampling technique uses purposive sampling technique. The data analysis used is logistic regression analysis using SPSS version 25 software. From the research conducted, the results obtained are that the leverage variable has no effect on the timeliness of financial report reporting, while the profitability and firm size variables have an effect on the timeliness of financial report reporting, as well as the variables leverage, profitability, and firm size simultaneously influence the timeliness of reporting financial statements.

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