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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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Pajak Perdagangan Internasional Sebagai Penerimaan Negara Zefanya Mayvi Ardira; Zaenal Muttaqin
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.v5i8.3271

Abstract

A country's prosperity is characterized by a stable economy with low or almost no inflation. Strong economic growth relies heavily on a solid financial sector. Taxes are one of the main sources of state revenue which is important to meet economic needs and the government budget. International trade taxes, including import duties on imported goods and export duties on exported goods, are an important source of income for the government, functioning to increase state revenues, protect domestic industry, regulate the flow of goods, and maintain trade balance. Revenues from international trade taxes and import duties experienced quite good growth after a decline in 2020. Export tax revenues experienced a big jump in 2021 and 2022, but decreased again in 2023. This research is an analytical descriptive study that was analyzed qualitatively.
Sinergi Kepemimpinan Demokratis dan Transaksional Meningkatkan Dinamika Industri Fashion Muslim di Indonesia: Studi KEKE Busana Bunga Ayu Ratnasari; Pratami Wulan Tresna; Bambang Hermanto
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.v5i8.3430

Abstract

The influence of Muslim fashion is increasing with the rise of social media, making it a trend that many people now follow. The Muslim fashion industry in Indonesia, such as Keke Busana, is experiencing rapid development but also faces challenges in adapting to changes in consumer demand. This research aims to examine the importance of combining two leadership styles in fashion companies and to explore the most appropriate leadership style in the Muslim fashion industry. The research method used was qualitative, involving in-depth interviews with the Chief Executive Officer (CEO) of Keke Busana. The research results show that combining democratic and transactional leadership styles can gradually improve company performance. Leaders of Muslim fashion companies are advised to consider innovation in leadership models to avoid hierarchical organizational structures that can limit flexibility and creativity.
Analisis Pengendalian Persediaan Bahan Baku Kedelai dengan Metode Economic Order Quantity (EOQ) pada Pabrik Tahu HR Kepuh Devi Aryani; Sari Marliani; July Yuliawati
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.v5i8.3433

Abstract

This research aims to find out how to optimize inventory control for ordering economical raw materials at the HR kepuh tofu factory using the economic order quantity (EOQ) method calculation. This research was conducted using quantitative descriptive methods. Data collection in this research used primary and secondary data obtained by observation and interviews. The results of this research state that the optimal purchase of soybean raw material supplies with EOQ is 788 kg, whereas previously it was 47 kg, so there is a difference of 741 kg. The total cost of raw material inventory before using the EOQ method was IDR 94,665,900 per year while after using the EOQ method it was IDR. 26,267,719 there is a difference of Rp. 68,398,181. The inventory of goods or safety stock that must be provided by the company is 2,278 kg, whereas previously it was only 78 kg, there is a difference of 2,200 kg. The company reordered when the raw materials were at 2,280 Kg, whereas previously it was only 79 Kg, there was a difference of 2,201 Kg.
Pengaruh Self Efficacy, Karakter Wirausaha, dan Lingkungan Sosial Terhadap Intensi Berwirausaha Berbasis Digital pada Mahasiswa Ghaida Widya Cantika; Putri Ulfa Kamalia
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.v5i8.3493

Abstract

Digital entrepreneurship can be one of the efforts to overcome the problem of educated unemployment in Indonesia. In the process of running a digital entrepreneurship, it is necessary to grow the intention to become an entrepreneur. This study aims to analyze the influence of self-efficacy, entrepreneurial character and social environment on the intention to become a digital-based entrepreneur in students. The research data derived from three instruments, namely self-efficacy, entrepreneurial character and social environment, were collected using a questionnaire instrument distributed to respondents. This study uses associative research with quantitative approach. The population in this study were undergraduate students of the economics education study program, Surabaya State University, class of 2020 and 2021. The research sample was determined using the simple random sampling technique and calculated using the slovin formula, so that the results showed that the research sample used in this study was 105 students. The results of this study indicate that (1) self-efficacy does not affect the intention of digital-based entrepreneurship in students (2) entrepreneurial character affects the intention of digital-based entrepreneurship in students (3) social environment affects the intention of digital-based entrepreneurship. Based on the R-square results of 0.657, it can be interpreted that the contribution of the independent variables used in this research to the dependent variable is 65.7%, so that the remaining 34.3% can be determined by other factors outside this research.
Analisis Bibliometrik Tentang Perkembangan Penelitian Debt Covenant Nugroho, Ario Bagus; Ermayanti, Dian; Ervina, Ervina; Putra, Rakmat Dwi Anugrah; Riyadi, Slamet; Pandin, Maria Yovita R.
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.v5i8.3505

Abstract

The amount of research done by researchers would make finding information a piece of cake, for the last 10 years (2013-2024) research about debt covenants were considered adequate for management to help fix the company’s accounting management problems. But there’s still quite a lot of things circling the debt covenant that were still untouched that could fix and could also worsen the company’s situation. This study tried to dig deep into the connections that occurred based on the previous research by using two steps which was the use of Publish or perish software to find publications data and the use of VOSviewer software to cluster and visualize those publications data. The results of this research were items of research like firm value on a yellow cluster didn’t have any connection on a blue cluster’s items of research but has connections with the red cluster which was debt covenant violation and the items of research debt contract on a green cluster. The other result was there were items of research like firm value and audit quality that were studied rarely also their average of publication years were quite new. These things could support those items of research to become the new indicators for future research on debt covenant.
Pengaruh Transfer Pricing dan Risk Governance terhadap Tax Aggressiveness yang Dimoderasi oleh Financial Distress Rizqah Hanie Pratiwi; Vinola Herawaty
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.v5i8.3527

Abstract

Rapid growth in the global business environment has led companies to engage in cross-border activities, including transfer pricing. This phenomenon is becoming increasingly complex with the existence of independent commissioners and audit committees as key elements in maintaining the integrity and transparency of the company. Meanwhile, tax aggressiveness is the main concern in maintaining corporate tax compliance. The purpose of this study is to determine the influence of Transfer Pricing, Board Size, Board Meeting, Risk Committee Size, and Risk Committee Meeting on Tax Aggressiveness with Financial Distress as a moderation variable. The research object used in this study is companies with the Consumer Non-Cyclicals sector listed on the IDX in 2021-2023. The number of samples used in the study was 125 data samples. The results of this study show that Financial Distress cannot moderate the influence of transfer pricing, board size, risk committee, and risk committee meeting on tax aggressiveness. Other results show that financial distress is able to weaken the negative influence of board meetings on tax aggressiveness.
The Impact of Skincare Short Video Promotion at TikTok For You Page (FYP) to the Skincare Product Purchase Decision Alfreya Shahla Witono; Fitri Aprilianty
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.v5i8.3531

Abstract

TikTok is the most social media used to guide people to purchase skincare products. In Indonesia, skincare is also having positive trends and perception in terms of skincare short video promotion in the For You Page (FYP). Recently, people give their negative perceptions regarding skincare short video promotion on TikTok FYP that makes people not directly trust it. This research intends to identify the TikTok user perception regarding the skincare short video promotion in TikTok FYP and understand how the promotion of skincare short videos on the TikTok FYP influences the decision to purchase skincare products. Research conducted through semi-structured interview and survey with 224 respondents, analyzed with open coding, descriptive statistics, and PLS-SEM. It shows that video that give enjoyment, usefulness, and easiness will be perceived positively, but video with potential of functional, information, and time-loss risk will be perceived negatively. Purchase Decision of skincare product are driven by Perceived Ease of Use and Trust of TikTok short video, also product promo. This finding will give insights to skincare company and affiliators about factors that lead TikTok users to purchase skincare product from short video.
Implementasi E-Purchasing pada Proses Pengadaan Barang dan Jasa Secara Elektronik di Kecamatan Tebet Jakarta Selatan Lenggogeni Amelia Puti Chaidir; Elisa Susanti
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.v5i8.3539

Abstract

This research is motivated by indications of problems in the e-purchasing process, such as delays in creating packages in the e-catalogue application, and Goods and Services Procurement Officials (PP) facing difficulties finding items with the types or models that meets the expected specifications due to the limited variety of catalogs in the application. This research aims to understand the implementation of e-purchasing in the process of electronic procurement of goods and services in Tebet District. The research method used in this research is qualitative research with a descriptive approach using data collection techniques through interviews, observation and documentation. To determine the right informants who are experts in their field, this research used a purposive sampling technique. The data analysis techniques used are data reduction, data presentation, drawing conclusions and verification. The analyzed data is then checked for validity using triangulation techniques. The results of the research show that Tebet District has implemented the process of procuring goods and services through e-purchasing in accordance with the theory of the process of procuring goods and services by Siahaya (2016). However, differences were observed in the process of determining the Self-Estimated Price (HPS) and the determination of the type and method of offering.
Determin Minat Beli Ulang Mie Gacoan Bekasi dengan Labelisasi Halal Sebagai Variabel Moderasi Sarmila, Lia; Listian Indriyani Achmad; Ainulyaqin, MH; Sakum; Sukron Mamun
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.v5i7.3540

Abstract

This study aims to determine the effect of price and service quality service quality on repurchase interest in Gacoan Noodle products with halal labeling as a moderating variable. As a moderating variable. This research method uses SPSS 24 software with a sample of 100 respondents. Taken as many as 100 respondents. The data analysis method used is path analysis. The results showed that the value between price and Halal Labeling has a previous value (1.966) and a moderating value (1.966). Before (1.966) and has a value comparison (-2.978) then it can be concluded that the halal labeling variable is able to moderate the effect of the Price variable on the.Repurchase Interest variable. And the value between Service Quality and Halal Labeling has the previous value (0.513) and has a value comparison (0.426), so it can be concluded that the variable Halal labeling is not able to moderate the influence of the Service Quality variable on the Repurchase Interest variable.
Pengaruh Customer Relationship Management Terhadap Loyalitas Jamaah Umroh pada PT Cahaya Berkah Safar: Al-Ghazi Tour & Travel Yusnita Effendy, Mutya
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.v5i7.3593

Abstract

The Umrah industry in Indonesia is experiencing rapid growth due to the increasing demand for Hajj and Umrah services from the Muslim community in Indonesia. Tight competition in the Umrah travel services industry in Indonesia motivates business actors to continue to innovate in an effort to attract and retain Umrah pilgrims. One of the strategies used is the implementation of Customer Relationship Management practices. This research aims to identify and analyze the impact and relationship between Customer Relationship Management and Umrah Pilgrim Loyalty on users of Umrah travel services at PT Cahaya Berkah Safar (Al-Ghazi Travel & Tour). This research uses quantitative methodology with descriptive statistical analysis. The research sample was obtained through purposive sampling, namely selecting participants based on certain characteristics that were considered relevant to the research. The findings show that Customer Relationship Management has a significant impact, accounting for 78.9% of the overall impact observed.

Page 44 of 173 | Total Record : 1721

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