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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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Pengaruh Kepemilikan Saham terhadap Manajemen Laba dengan Profitabilitas sebagai Moderasi Rizky Huzaefa; Vinola Herawaty
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 9 (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.v5i9.3762

Abstract

The purpose of this study is to examine the influence of share ownership on earnings management practices by considering profitability as a moderating variable. The research method used includes quantitative data analysis from the financial statements of publicly listed companies on the stock exchange, where the data is systematically collected and meticulously analyzed. There are 214 samples used in this study, selected based on certain criteria to ensure the representativeness of the samples. The results of the study are expected to make a significant contribution to the literature on earnings management and provide practical insights for stakeholders, including investors and regulators, in understanding the dynamics between share ownership, profitability, and earnings management.
Komite Audit, Kualitas Audit dan Audit Tenure dalam Meningkatkan Kekuatan Integritas Laporan Keuangan: Studi Empiris pada Perusahaan BUMN Tahun 2021-2023 Mega Juwita Saragih Simarmata; Khomsiyah
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 9 (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.v5i9.3773

Abstract

This research focuses on state-owned companies in 2021-2023 to evaluate the role of the audit committee, audit quality, and auditor tenure to improve the integrity of financial reports. The integrity of financial reports is a crucial aspect in business and finance because reliable and accurate reports are the basis for stakeholders in making economic decisions. This study was motivated by several cases in state-owned companies, such as PT Garuda Indonesia and PT Asuransi Jiwasraya, which showed dishonesty in financial reporting. This analysis is aimed at assessing the professionalism of the audit committee and the independent monitoring system on the performance taken for this research is secondary. With analysis tools using SPSS version 25. management to produce quality audits. Data a The research methodology involves analyzing data from 36 samples of state-owned companies using classic assumption tests, such as normality tests, multicollinearity tests, autocorrelation tests, and heteroscedasticity tests. The results of the analysis state that the audit committee variable, audit quality has a significant impact on the integrity of financial reports and audit tenure has no significant effect on the integrity of financial reports. The contribution of this analysis is the importance of the audit committee's role in improving the integrity of financial reports as reflected in effectiveness in a transparent and accountable manner, the selection of auditors who have a reputation and high competence ensures reliable financial reports, provides insight into the impact of long-term relationships between auditors and clients on the integrity of financial reports.
Pengaruh Pengendalian Internal dan Penerapan Akuntansi Terhadap Kualitas Laporan Keuangan pada Kantor Kepala Desa Sionggoton Kec. Simangambat Kab. Padang Lawas Utara Perjuangan Siregar; Marliyah; Yenni Samri Juliati Nasution
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.v5i8.3790

Abstract

 This research aims to determine the influence of internal control and the application of accounting in the office of the Sionggoton village head. This research uses quantitative methods, data collection techniques by distributing questionnaires and the sample in this research was 30 people in the office of the Sionggoton village head using a saturated sampling technique. The results of the research show that internal control and the application of accounting have a positive and significant effect on the quality of financial reports, namely that there is a positive influence of internal control on the quality of financial reports in the office of the Sionggoton village head; The quality of financial reports at the Sionggoton village head's office is positively influenced by the application of accounting; The quality of financial reports at the Sionggoton village head's office is influenced positively and significantly by the application of accounting principles and internal control.
Analisis Faktor yang Mempengaruhi Indeks Pembangunan Manusia (IPM) Jawa Timur 2021 Menggunakan Metode Regresi Logistik Ordinal Muhammad Firza Ibnu Hartono; Laelatul Khikmah
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 9 (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.v5i9.3932

Abstract

In order to improve the welfare and prosperity of the population, local governments make efforts known as regional development. One of the tools used to measure this progress is the human development index. The purpose of this study is to determine the human development index in each district or city in East Java in 2021. Some variables that are thought to affect the human development index include the open unemployment rate, labor force participation rate, poverty rate, life expectancy, average years of schooling and expected years of schooling.
Transformasi Manajemen Kinerja: Kontribusi Perencanaan, Pelatihan, dan Penilaian Terhadap Efektivitas Manajemen Kinerja Pegawai Meilinda, Dhevi; Sutianingsih, Sutianingsih
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 9 (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.v5i9.3958

Abstract

This research is quantitative research used to see the influence of planning, training and assessment on the effectiveness of performance management. This research sample used 30 respondents, with a saturated sampling technique. The factor variables of this research are planning, training and planning, the affected variable is the effectiveness of performance management. The results of this research found that planning had an influence on performance management of 0.190%, training had an influence on the effectiveness of performance management of 0.457%, assessment had an influence on the effectiveness of performance management of 0.379%. And based on the results of the F test, it shows that the regression model used is appropriate because the research data produces a significant value below 0.05. The results of the coefficient of determination also show a value of 53.6%. It can be said that performance planning, performance training and performance appraisal have an influence of 53.6% and the other 46.4% is influenced by other factors. Keywords: planning, training, assessment, performance
Identifikasi Tren Penelitian Efisiensi Technology Transfer Office dengan Pendekatan Bibliometrika pada Database Jurnal Scopus Raissy Andinniya Adzanty; Sisca Eka Fitria
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 9 (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.v5i9.3978

Abstract

This study aims to identify the bibliometric characteristics of research related to factors affecting the efficiency of the Technology Transfer Office in the Scopus journal database since the beginning of the topic. The method used in this study is descriptive quantitative. This study identifies research trends, the most influential authors, documents with the most citations, the most occurring words, and other bibliometric information. The sample used was 444 publications in the form of articles and conference papers indexed by Scopus. The analysis tools used were R software version 4.3.2 and bibliometrix package version 4.1. The findings show that research interest in technology transfer efficiency continues to increase to date. Research directions show a continued focus on entrepreneurship and technological change, with additional emphasis on the role of public policy in supporting TTOs. This research contributes some information and insights into the extent to which the topic of office technology transfer efficiency is covered in articles and conference papers found in the Scopus journal database.
Pemberdayaan Ekonomi Masyarakat Desa Bilebante Berbasis Desa Wisata Perspektif Ekonomi Syari’ah Jani, Bagus; Elbadriati, Baiq; Mulhimmah, Baiq Ratna
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.v5i8.4056

Abstract

This study explores the implementation of Islamic economic concepts in community empowerment at DWH Bilebante. Through a qualitative approach, the research identifies that DWH Bilebante integrates values such as divinity, prophethood, governance, justice, and accountability in their efforts to enhance economic and social well-being of the community. These concepts not only emphasize fairness in the distribution of resources and opportunities but also promote honesty, transparency, and responsibility in economic activities. The study demonstrates that this approach successfully creates a balanced environment between material gain and spiritual well-being, fostering economically and socially resilient communities.
Korelasi Sistem Pemberian Insentif dan Disiplin Kerja terhadap Kinerja Pegawai Dinas Pekerjaan Umum Penataan Ruang dan Perumahan Rakyat Pemerintah Provinsi Kalimantan Timur Annisa Hasya Hifdzaniy; Rinda Sandayani Karhab; Vera Anitra
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 9 (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.v5i9.4063

Abstract

This study aims to analyze the correlation between the incentive system and work discipline on employee performance at the Public Works, Spatial Planning, and Public Housing Department of East Kalimantan Province. The research method used is quantitative, with data collected through questionnaires distributed to 170 employees. Validity and reliability tests showed that the research instruments were valid and reliable. Data analysis was performed using multiple linear regression. The results indicated that both partially and simultaneously, the incentive system and work discipline significantly affect employee performance. The independent variables contributed 14.1% to employee performance, while the remaining 85.9% is influenced by other variables outside this study. This study recommends that management continue to enhance aspects of discipline, cooperation, and employee productivity to improve overall performance .
Analisa Dampak Penerapan Akuntansi Sewa Pembiayaan terhadap Laporan Posisi Keuangan, Laporan Laba Rugi, dan Rasio Solvabilitas: Studi Pada Perusahaan Terbuka di Indonesia Herry Respati
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 9 (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.v5i9.4136

Abstract

IFRS 16 is the latest lease accounting standard to be implemented by PSAK 73 in Indonesia. PSAK 73 regulates the recognition, measurement, presentation, and disclosure of leases for lessees by classifying leases as finance leases. This results in the assets and liabilities from lease transactions being recognized in the financial statements, with optional exceptions for short-term leases and leases with low-value underlying assets. This study aims to evaluate the impact of implementing PSAK 73 on the assessment of company financial performance through financial ratios. The sample consists of nine companies from each of three industrial sectors: manufacturing, mining, and services, which are listed on the Indonesia Stock Exchange in 2020. The method used in this study is the constructive lease capitalization model developed by Imhoff, Lipe, and Wright (1991). The results show that the impact of lease capitalization is most significant in the service industry, followed by the mining and manufacturing industries, with average changes in Debt to Asset Ratio (DAR) and Debt to Equity Ratio (DER), as well as decreases in Return on Asset (ROA) and Return on Equity (ROE).
Pengaruh Empathy Response, Anonymity, dan Customization terhadap Customer Trust pada Chatbot Customer Service Tokopedia Tegar Faiqul Hamman Basuki; Mochamad Yudha Febrianta
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 9 (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.v5i9.4150

Abstract

Artificial intelligence (AI) technology has grown rapidly in customer service, including AI chatbots. Tokopedia has adopted an AI chatbot for customer service, but there are still many users who do not trust it because it lacks reliability. This study aims to examine the effect of AI chatbot dimensions on customer trust in Tokopedia, focusing on the variables of empathy response, anonymity, customization, and interaction. This research is quantitative using descriptive and causal methods, involving 437 Tokopedia user respondents through structured questionnaires. Data analysis using the SEM-PLS model with SmartPLS. The results show that empathy response, anonymity, customization, and interaction have a positive and significant influence on customer trust. In addition, empathy response, anonymity, and customization also have a positive effect on interaction. The suggestion for Tokopedia is to improve the quality of chatbots in providing empathetic responses, such as greeting users, appreciating, and validating their problems. Innovation in the aspects of empathy response, anonymity, customization, and interaction is also important. Future research could explore additional factors that influence customer trust as well as the mediating or moderating effects of certain variables.

Page 53 of 173 | Total Record : 1721

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