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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 Profitabilitas, Tingkat Hutang dan Ukuran Perusahaan terhadap Tax Avoidance Perusahaan Pertambangan Abdillah Arif Nasution; Renika Hasibuan; Hartono; Nuniek Yuniarti Ningsih Renggaala; Mega Arisia Dewi
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.v5i7.4159

Abstract

This research aims to analyze the influence of profitability, debt levels and company size on tax avoidance. The sample in this research is mining companies listed on the Indonesia Stock Exchange for the 2020-2023 period. The sample in this study used a purposive sampling method to obtain a sample of 23 mining companies. Testing in this research uses the SPSS (Statistical Product and Service Solution) analysis tool and data analysis in this research uses multiple linear regression analysis. The results of this research show that the profitability variable has no effect on tax avoidance, the level of debt has no effect on tax avoidance, company size has no effect on tax avoidance. The variables profitability, debt level and company size together have a significant effect on tax avoidance.
Peran UMKM dalam Meningkatkan Kesejahteraan Perekonomian di Indonesia Evi Sirait; Bagus Hari Sugiharto; Jenal Abidin; Nely Salu Padang; Johni Eka Putra
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.v5i7.4160

Abstract

This research aims to determine the role of MSMEs in improving economic prosperity in Indonesia. This research approach collects data through literature studies, which involves reading literature from various sources including books, journals and reports using qualitative and deductive approaches. The findings in this research are that micro, small and medium enterprises (MSMEs) are a very crucial sector for economic prosperity in Indonesia. This is because MSMEs play an important role in absorbing labor, increasing people's income, creating new business opportunities, increasing economic equality, and preserving local culture and wisdom. Apart from that, MSMEs also play an important role in creating jobs, increasing local economic growth, increasing innovation and creativity, stimulating local economic growth, economic diversification, as well as contributing to taxes and state revenues. This can improve economic prosperity in Indonesia. The indicators for measuring the level of welfare are income, housing and settlement, education and health.
Pengaruh Interaksi Sosial dan Social Support terhadap Kinerja Karyawan dengan Kepuasan Kerja sebagai Moderasi Fauzia Afriyani; Marlina; John Sihar Manurung; Ikram Yakin; Rena Augia Putrie
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.v5i7.4161

Abstract

The aim of this research is to analyze the influence of social interaction and social support on employee performance with job satisfaction as moderation. The analysis used in this research is a quantitative approach. The population of this study was employees from several companies totaling 65 people. The data collection techniques used in this research were questionnaires, interviews and literature studies, and the analysis method used Smart PLS software. The findings in this research are that social interaction and social support influence employee performance. Job satisfaction as a moderating variable is able to moderate social interaction and social support on employee performance.
Pengaruh Tingkat Kemiskinan dan Pertumbuhan Ekonomi terhadap Indeks Pembangunan Manusia Indonesia Heppi Syofya; Shintia
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.v5i7.4162

Abstract

The aim of this research is to explain the influence of poverty levels and economic growth on the human development index in Indonesia. This research is quantitative research using secondary data originating from the Central Statistics Agency (BPS) with panel data which is time series data for the 2019-2023 period and cross section data from 33 provinces in Indonesia. The data analysis method uses Descriptive Statistical Tests, uses the Classical Assumption Test, and also uses Hypothesis Testing. The conclusion from the results of this test is that the level of poverty and economic growth have an influence on the human development index.
Pengaruh Kualitas Produk dan Kualitas Pelayanan terhadap Kepuasan Pelanggan dengan Loyalitas Sebagai Moderasi Muhamad Ilham Faozi; Merry Fithriani; John Sihar Manurung; Septa Intiar; Desty Hapsari Kirana
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.v5i7.4163

Abstract

In attracting consumers, business owners try their best to provide everything they can to meet customer satisfaction. Consumer satisfaction is a very important factor to ensure the survival of a company. The goal of a company is to create and retain consumers. In order for a company to develop and get satisfaction from consumers, a company must be able to provide more value to the quality provided to consumers. This research aims to determine the effect of product quality and service quality on customer satisfaction with loyalty as moderation. The current analysis uses a quantitative approach. The population of this research is consumers or customers who have shopped. Samples were taken from this population, and the sample selection for this study was determined by random sampling, resulting in a sample of 150 respondents. The results of this research have found that product quality and service quality influence customer satisfaction. Loyalty as a moderating variable is able to moderate the influence of product quality on customer satisfaction.  
Selection of Packaging Supplier Manufacturing Industry PT. ABC in East Java with An Analytical Hierarcy Process (AHP) Approach Nicholaus Gede Rio G. M
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.v5i7.4164

Abstract

This research was conducted to study and analyze problems related to supplier selection in manufacturing companies. Data collection was carried out by means of interviews, observation and literature study. Data processing uses the AHP approach. The results of data processing using the AHP method can be obtained from several alternative suppliers, namely "GA", "BS", "PO", while the criteria include quality, price and service. Then, using AHP, the results of Suppliers that are recommended to be prioritized by taking into account the three criteria are found in the first order, namely Supplier GA with a priority weight of (0.657), then the second priority order is Supplier BS with a weight of (0.237) and the third priority is Supplier PO with a weight of (0.104).
Kepuasan Sebagai Moderasi Pengaruh Citra Merek, Kepercayaan, dan Komitmen Terhadap Loyalitas Pelanggan Aplikasi Transportasi Online Kartika Sari; Asyaroh Ramadona Nilawati
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.v5i7.4171

Abstract

The increasing business competition that exists requires business people to be more creative and innovative in creating new businesses and competitiveness, especially in the transportation business. Where today's people need transportation that is fast, safe, comfortable and easy to find. This research aims to determine the influence of satisfaction as a moderating influence of brand image, trust and commitment on customer loyalty of online transportation applications. The current analysis uses a quantitative approach. The results of this research have found that brand image, trust and commitment influence customer loyalty in online transportation applications. Satisfaction as moderation is able to moderate trust in customer loyalty of online transportation applications. However, satisfaction was not able to moderate brand image and commitment to customer loyalty of online transportation applications in this research.
Religiusitas sebagai Moderasi dan Faktor yang Mempengaruhi Niat Wisatawan Mengunjungi Wisata Halal di Indonesia Sulistyo Budi Utomo; Reza Nurul Ichsan; Tribowo Rachmat Fauzan; Luckhy Natalia Anastasye Lotte; Muh. Zakaria
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.v5i7.4172

Abstract

Halal tourism has become an industry that has a positive impact in both Muslim majority and minority countries. If previously this industry seemed exclusive because it was limited by something called 'haram', then halal tourism has become an attractive option because it is an activity without having to sacrifice religion by touching on 'haram' elements. This research aims to determine the influence of religiosity as a moderation and factor that influences tourists' intentions to visit halal tourism in Indonesia. The current analysis uses a quantitative approach. The results of this research have found that attitude, subjective norms and perceived behavioral control influence tourists' intentions to visit halal tourism in Indonesia. Religiosity as moderation is able to moderate subjective norms regarding tourists' intentions to visit halal tourism in Indonesia. However, religiosity was not able to moderate attitude and perceived behavioral control on tourists' intentions to visit halal tourism in Indonesia in this study.
Pengaruh Green Human Resource Management terhadap Kinerja Lingkungan yang Dimediasi oleh Komitmen Organisasioanal (Studi Kasus pada PT Bank Boyolali) Riko Iswantoro; Irmawati
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.v5i7.4178

Abstract

This research aims to analyze the influence of green human resource management on environmental performance mediated by organizational commitment. This research is included in quantitative research. The population of this research is employees of PT Bank Boyolali. The sample collected in this research was 73 respondents. The data used is primary data where data is obtained from respondents' answers through the questionnaire that has been given. The results of this research indicate that Green Human Resource Management does not have a significant influence on Environmental Performance. Green Human Resource Management has a positive and significant influence on Organizational Commitment. Organizational Commitment has a positive and significant influence on Environmental Performance. Organizational Commitment can mediate the relationship between Green Human Resource Management and Environmental Performance.
Analisis Pengaruh Citra Destinasi Wisata, Social Media Marketing dan Fasilitas Wisata terhadap Minat Mengunjungi Wisata di Indonesia Nia Rifanda Putri; Fauza Afni; Asep Supriadi; Fina Amalia Masri; Edi Rahmat Taufik
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.v5i7.4179

Abstract

The development of tourism in Indonesia is currently increasingly rapid. The development of the tourism sector provides benefits to many parties, including government, society and the private sector. This is because tourism is a sector that is considered profitable to develop as a promising asset for the surrounding community and the government. This research is quantitative research. This research aims to determine the destination image, social media marketing and tourist facilities that influence interest in visiting tourism in Indonesia. The population and sample in this research were tourist visitors spread across Indonesia and there were 150 respondents. Analysis techniques using SPSS. The results of this research have found that destination image, social media marketing and tourist facilities influence interest in visiting tourism in Indonesia.

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