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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
Pengaruh Employer Branding, Reputasi Perusahaan, Informasi Sosial Media dan Corporate Social Responsibility terhadap Niat Melamar Pekerjaan Generasi Milenial dan Generasi Z Kusdiyanto; Ishbah, Faliqul
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.v5i7.4025

Abstract

This study aims to analyze the influence of employer branding, corporate reputation, social media information, and corporate social responsibility on the intention to apply for jobs among millennials and Generation Z in Surakarta. The approach used in this study is quantitative, employing a survey method with questionnaires distributed to 100 respondents who meet the criteria. Data analysis was conducted using the Structural Equation Model (SEM) with Partial Least Square (PLS). The results show that employer branding, corporate reputation, social media information, and corporate social responsibility have a positive and significant influence on the intention to apply for jobs. Employer branding and corporate reputation enhance the company's attractiveness to potential job applicants. Information disseminated through social media also plays a crucial role in attracting application interest. Additionally, corporate social responsibility conducted by the company positively impacts the perception of potential employees. This study implies that companies need to pay attention to branding strategies, maintain their reputation, utilize social media, and enhance social responsibility to attract job application interest from millennials and Generation Z.
Pentingnya Pemahaman Kode Etik Akuntan dalam Membangun Karakter Akuntan Galih Mulya Subastyan; Evita Fardi Kusuma Dewi
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.v5i8.4033

Abstract

This research aims to investigate the role of the Indonesian Accountant Code of Ethics in guiding the behavior and decisions of accountants, with a focus on the values of integrity, objectivity, competence, and professional behavior. Through a literature review approach, this research method details various relevant data, such as theories, books, articles, and documents related to the ethics of the accounting profession. The results of qualitative analysis indicate that the Indonesian Accountant Code of Ethics, issued by the Indonesian Institute of Accountants (IAI), serves not only as a set of regulations but also as a commitment to building a strong and trustworthy accountant character. Furthermore, the research illustrates the positive impact of ethics and religiosity in shaping the accountant's character, where a deep understanding of moral and ethical values forms a solid foundation for facing ethical dilemmas. Students are identified as key change agents in shaping the future of the accounting profession by understanding the norms and code of ethics of Indonesian accountants. The research's conclusion highlights the need for integrating ethical values, religiosity, and cultural understanding into accounting education to shape students who are not only technically competent but also have high character and integrity. Thus, this research contributes to understanding ethical factors in the accounting profession and emphasizes the importance of holistic education in shaping a more ethical and reliable future accounting profession.
Pengaruh Kepemimpinan, Motivasi dan Disiplin Kerja terhadap Kepuasan Kerja Guru di SMP Negeri 17 Balikpapan Utara Wulan Agustina Rusady; Tamzil Yusuf; ImamArrywibowo
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.v5i7.4061

Abstract

Teacher Job Satisfaction has a crucial role in improving the quality of education in schools, and internal factors such as effective leadership, high motivation and good work discipline have been identified as important elements in creating a conducive work environment. This research aims to explore the extent to which leadership, motivation and work discipline influence the level of teacher job satisfaction at SMP Negeri 17 North Balikpapan. By identifying the relationship between these variables, this research also aims to provide relevant recommendations for the development of human resource management policies in these schools. The research uses a quantitative approach with data collection methods through questionnaires. The sample consisted of 35 teachers at SMP Negeri 17 North Balikpapan, who were selected using non-probability techniques. The collected data is analyzed using statistical techniques such as regression to test the proposed hypotheses. The software used in this research uses smartPls. The research results show that leadership has a positive but not significant influence on teacher job satisfaction. Motivation is proven to have a positive and significant influence on job satisfaction, while work discipline also has a positive influence on teacher job satisfaction. These findings provide a deeper understanding of the factors that influence teacher job satisfaction at SMP Negeri 17 North Balikpapan, as well as practical implications for the development of human resource management in schools.
Pengaruh Budaya Organisasi, Disiplin Kerja, dan Lingkungan Kerja terhadap Kepuasan Kerja Pegawai Badan Kepegawaian dan Pengembangan Sumber Daya Manusia Kabupaten Penajam Paser Utara Tirani Ulik Nur Pratama; Tamzil Yusuf; Tutik Yuliani
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.v5i7.4062

Abstract

This study aims to analyze the influence of organizational culture, work discipline, and work environment on job satisfaction among employees of the Civil Service and Human Resource Development Agency in Penajam Paser Utara Regency. A quantitative descriptive method was used, with total sampling of 44 employees consisting of civil servants and government contract employees. Data collection was conducted through literature review, interviews, and questionnaires based on a Likert scale. Data analysis was performed using SEM-PLS with Smart-PLS and SPSS applications. The outer model was tested for construct validity and reliability, while the inner model measured relationships between variables using R-square values and t-statistic hypothesis testing. Results indicated composite reliability and Cronbach's Alpha values above 0.70, demonstrating good reliability. The R-square value of 0.729 showed that job satisfaction was influenced by organizational culture, work discipline, and work environment by 70.9%. Hypothesis testing showed that organizational culture, work discipline, and work environment significantly affected job satisfaction with p-value < 0.05. Based on the findings, it is recommended to enhance organizational culture, work discipline, and work environment to improve employee job satisfaction.
Pengaruh Disiplin Kerja, Motivasi dan Lingkungan Kerja terhadap Kepuasan Kerja Karyawan Yayasan Airlangga Balikpapan Maulyani Mansur; Misna Ariani; Imam arrywibowo
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.v5i7.4071

Abstract

This study employs a quantitative descriptive method to analyze the impact of work discipline, motivation, and work environment on employee job satisfaction at Yayasan Airlangga Balikpapan. The study population includes 135 employees, with a sample of 40 employees selected using quota sampling. Data collection was conducted through literature review, interviews, and Likert scale-based questionnaires. Data analysis utilized SMART PLS 04 to test the validity and reliability of instruments and hypothesis testing with Structural Equation Modeling (SEM). The results show that work discipline, motivation, and work environment significantly influence employee job satisfaction. The R-Square value of 0.752 indicates a good model, with job satisfaction influenced by 70.9% by work discipline, motivation, and work environment variables. Hypothesis testing reveals that work discipline, motivation, and work environment variables each have p-value < 0.05 and t-statistic > 1.96, thus accepting all hypotheses. In conclusion, work discipline, motivation, and work environment play crucial roles in enhancing job satisfaction. It is recommended to strengthen employee communication, improve adherence to regulations, and include other variables such as competence and leadership in future research.
Pengaruh Lingkungan Kerja, Disiplin Kerja dan Motivasi terhadap Kepuasan Kerja Guru SMK Negeri 2 Balikpapan Nisa Ulkarima; Didik Hadiyatno; Tutik Yuliani
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.v5i7.4095

Abstract

This study aims to analyze the effect of work environment, work discipline and motivation on job satisfaction of teachers of SMK Negeri 2 Balikpapan. This research method is quantitative with the determination of the number of samples in this study using purposive sampling with ASN criteria as many as 73 people. Data were collected through interviews, and Likert scale based questionnaires. Data analysis was conducted using SEM-PLS with Smart-PLS and SPSS applications. The outer model was tested for construct validity and reliability, while the inner model measured the relationship between variables with the R-square value and the t-statistic hypothesis test. The results show the composite reliability and Cronbach's Alpha values averaged above 0.70, indicating good reliability. The R-square value of 0.796 or 79.6% shows that the variables of work environment, work discipline, and motivation on job satisfaction are 0.786 or 78.6%. Hypothesis testing shows that work environment, work discipline and work motivation have a significant effect on job satisfaction with a p-value <0.05. Based on the results of the study, it is recommended to be able to maintain a good work environment, work discipline and work motivation in order to increase employee job satisfaction.
Pengaruh Likuiditas, Solvabilitas & Aktivitas terhadap Nilai Perusahaan dengan Profitabilitas sebagai Variabel Moderating (Studi Empiris Pada Perusahaan Industri yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2022) Ghaida Tyarna, Amira; Andy Dwi Bayu Bawono
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.v5i8.4104

Abstract

The research aims to analyze the influence of liquidity, solvency, and activity on the value of a company as well as to find out whether profitability can moderate the liquidity of the company, and its activity on its value. This research uses quantitative methodology using secondary data. The sample used in this study included industrial companies that were listed on the Indonesian Stock Exchange in 2019-2022. The sampling techniques used are purposive samplings and as many as 37 companies have met the criteria as research samples. The analytical method used is double linear regression using SPSS version 26. The results show that liquidity and activity have no effect on the value of the company, while solvency has a positive effect on its value. Profitability does not moderate the relationship between liquidity and activity against the company's value, while profitability can moderate solvency against the value of the company.
Peran Moderasi Altruisme: Literasi Zakat, Pendapatan dan Minat Muzakki Roihan Habibi; Ahmad Wira; Hulwati
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.v5i7.4112

Abstract

This study aims to look at the moderating role of altruism in influencing zakat literacy and income on muzakki intention whether the role of altruism is able to strengthen or otherwise weaken the interest of muzakki at the Dompet Dhuafa Singgalang institution. The methodology in this research is a quantitative approach by applying SmartPLS 3.0 software. Primary data was obtained through distributing questionnaires to Dompet Dhuafa Singgalang donors. The sample was taken through the purposive sampling technique method and the calculation of the sample size using the Isaac and Michael formula resulted in 360 respondents. the results of these findings provide the fact that the direct effect of altruism and muzakki intention has a positive but insignificant effect. While the direct effect of zakat literacy and income variables on muzakki intention has a positive and significant effect. Furthermore, the moderating role of altruistic is not able to provide a moderating effect on the effect of zakat literacy and muzakki intention, so it can be said that the moderating role of altruistic weakens the moderating effect. The role of altruistic is also unable to provide a moderating effect on income and muzakki intention, so it can be categorized that the moderating role of altruistic weakens the moderating effect.
Penerapan Model Financial Engineering dengan Cost Benefit Analysis untuk Pengelolaan Investasi Rutin Aset Bergerak di PT XYZ Endah Setyowati
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.v5i8.4144

Abstract

This study aims to apply a financial engineering model with a cost-benefit analysis (Cost Benefit Analysis) in the management of routine investments in movable assets at PT XYZ. The main objective of this research is to provide a systematic and quantitative framework to assist management in making optimal investment decisions. The theory used in this study includes the basic concepts of financial engineering and cost-benefit analysis. Financial engineering provides mathematical and statistical tools and methods to address complex financial problems, while cost-benefit analysis is used to evaluate the advantages and disadvantages of various investment options. The research method used is a case study at PT XYZ. The data collected includes historical financial data, projections of income and expenses, information regarding routine investments made by the company, and interviews with company informants related to cost-benefit analysis. The analysis is conducted using cost-benefit analysis on the aspects of the time value of money, cost analysis, and financial risk by comparing various investment scenarios of movable assets on lease and purchase options. The results of this research are expected to provide recommendations that can be implemented by PT XYZ to improve the efficiency and effectiveness of the company's movable asset investment management and optimize the allocation of the company's financial resources.
Pengaruh Kualitas Produk, Kualitas Layanan, dan Harga Terhadap Minat Keputusan Pembelian pada UMKM Surakarta Ardiansyah, Gilang; Praswati, Aflit Nuryulia
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.v5i7.4146

Abstract

This study aims to examine the influence of product quality, service quality, and price on purchase decision interest in Micro, Small, and Medium Enterprises (MSMEs) in Surakarta. A quantitative approach was used in this research, employing purposive sampling to collect data from 200 respondents who met certain criteria: MSME customers in Surakarta aged 17-40 years who had made purchases more than twice. Primary data were collected through questionnaires based on a Likert scale and analyzed using Smart PLS version 3.0 software to perform Partial Least Square (PLS) testing. The results showed that product quality, service quality, and price significantly influence consumers' purchase decision interest. Product quality has the greatest influence on purchase decision interest, followed by service quality and price. These findings indicate that improving product and service quality, as well as setting competitive prices, can enhance consumer purchase interest in MSMEs in Surakarta. This study provides practical implications for MSMEs to focus on enhancing product and service quality and establishing effective pricing strategies to attract consumer purchase interest and decisions.

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