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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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Membangun Kinerja Pegawai Melalui Kepemimpinan, Disiplin Kerja dan Motivasi Kerja: Studi Pada Dinas Pekerjaan Umum Dan Penataan Ruang Kabupaten Grobogan, Jawa Tengah Listyaningsih, Ririn; Handayani, Rini
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.v5i9.4154

Abstract

This research is to find out how leadership, discipline and work motivation impact employee performance at the Grobogan Regency Public Works and Spatial Planning Service. The population taken was a sample of seventy workers, and data was collected using a questionnaire. The research uses multiple regression analysis via the Windows SPSS 24.0 application. It is known that leadership, discipline and work motivation have a positive and significant influence on employee performance at the Grobogan Regency Public Works and Spatial Planning Service. There are also variables other than those used in this research that can explain 17.6%.
Analisis Penyerapan Anggaran Operasional dan Pemeliharaan Kantor di Pengadilan Negeri Semarang Kelas IA Khusus Salma Febriana Danuputri; Sri Nawatmi
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.v5i9.4214

Abstract

This research aims to analyze the excess realization of operational and office maintenance at the Special Class IA Semarang District Court, with a focus on the causal factors, and how to overcome budget excesses. The research method used is descriptive qualitative with empirical studies at the Special Class IA Semarang District Court. The data collected was RKA-KL (Work Plan and Budget) and LRA (Budget Realization Report) then conducted in-depth interviews after which analysis was carried out to draw conclusions. The results of the research show that several factors that cause excess operational and office maintenance budgets are unrealistic or non-comprehensive budget planning, changes in economic conditions, inefficiencies in project or operational management, lack of control and supervision of expenditure and non-compliance in the implementation of budget policies or lack of coordination. . How to overcome operational budget excesses at the Special Class IA Semarang District Court by strengthening the budget planning process, implementing a strict budget monitoring and control system and increasing the capacity and competence of human resources involved in budget management.
Pengaruh Leverage dan Likuiditas terhadap Profitabilitas Perusahaan Asuransi Syariah di Indonesia M. Yusril Aziz; Hendra Harmain; Purnama Ramadani Silalahi
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.v5i8.4231

Abstract

The purpose of this research is to see how leverage (measured by Debt to Equity Ratio) and liquidity (measured by Current Ratio) affect profitability (measured by Return on Equity) in Indonesian Sharia Insurance Companies. The independent variables in this research are Debt to Equity Ratio and Current Ratio, while the dependent variable is Return on Equity. The data analyzed comes from the company's annual financial reports from 2017 to 2021. The research results show a simultaneous test result or F test of 7.129 with a sig value of 0.000. Fcount 7.129 > Ftable 2.76 with a sig value of 0.00 < 0.05 indicates that the hypothesis in this research or H1 can be accepted which states that the Debt to Equity Ratio and Current Ratio both have a significant influence on Return On Equity. The research results show that.  
Efektivitas Pengelolaan Dana Desa oleh Pemerintah Desa Mekargalih Tahun 2023 Rosiana Alia Ahsan; Mas Rasmini
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.v5i9.4253

Abstract

This study aims to describe the effectiveness of village fund management in 2023 in Mekargalih Village based on indicators of goal achievement, integration, and adaptation as stated by Duncan in Steers (2003). The method used in this research is a qualitative method with the research object “Village Fund Management”. This research collected primary and secondary data obtained through semi-structured interviews, non-participant observation, literature study, and documentation study. The results showed that the Village Government was able to achieve the goals and objectives of using village funds, implement the applicable legal basis, carry out socialization and consensus, manage village funds according to procedures, and optimize the use of facilities and infrastructure. However, the disbursement of village funds and village fund activities are generally implemented late. Furthermore, training activities are considered not to have a significant impact to the capacity building of village officials. In addition, village governments face challenges in managing village funds in the form of limited village apparatus capacity and low levels of village independence. Overall, the village government has fulfilled most of the effectiveness indicators. Thus, it can be concluded that village fund management has been carried out effectively by the Mekargalih Village Government, but there are aspects that need to be improved to increase the effectiveness of village fund management in the future.
Implementasi Standar Operasional Prosedur Telepon Operator di Sheraton Hotel Bandung Windy Stevani Siahaan; Dendi Gusnadi
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.v5i9.4255

Abstract

This research aims to analyze the implementation of standard operational procedures and analyze the obstacles or challenges of telephone operators at the Sheraton Bandung Hotel & Towers. This study uses a qualitative method. By collecting data through observation, interviews, document analysis and field notes, with a focus on the interactions and functions of telephone operators in hotels. Data analysis uses narrative analysis to produce in-depth descriptions of telephone operators' experiences and interaction patterns. The data reduction process simplifies and filters information to find the most relevant and significant findings. Interpretation of findings is carried out by connecting them with relevant theory or literature, and the results of the analysis are explained in detail in the research report. The results of this research indicate that the implementation of Standard Operating Procedures (SOP) for telephone operators at the Sheraton Bandung has been carried out successfully, which has had a positive impact on service performance and customer satisfaction. However, despite this, several areas were identified that needed to be improved to achieve a better level of consistency. The challenges and obstacles faced, both technical and non-technical, need to be resolved in order to increase overall service effectiveness.
Dampak Shopping Lifestyle, Price Discount, Self Control Terhadap Impulse Buying Generasi Z pengguna Tokopedia Fitriah, Ridhatul; Mas Oetarjo; Alshaf Pebrianggara
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.v5i9.4287

Abstract

E-commerce makes it easier for people to carry out buying and selling transactions without having to expend energy so that people prefer to shop online because of the practicality that e-commerce provides. This situation provides changes in consumer behavior where people prioritize desires over needs when shopping. Tokopedia, one of the e- commerce sites, is here to provide updates for the public in carrying out shopping transactions. This encourages researchers to examine what variables influence impulse buying. The aim of this research is to find out what variables influence the impulse buying behavior of Tokopedia users. This research uses quantitative methods with primary data types. Respondents in this study were determined using the Lemeshow formula and there were 100 respondents. Testing of this research data uses multiple linear regression analysis, validity test, reliability test, normality test, multicollinearity test, heteroscedasticity test, coefficient of determination test and T test. The results of this study show that the three variables, namely shopping lifestyle, price discount and self control have a significant effect on the impulse buying of Tokopedia users
Efektivitas Penghapusan Denda Administrasi Piutang Pajak Bumi dan Bangunan di Kota Bandung Ghefira Nur Aisyah; Imanudin Kudus
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.v5i9.4309

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.
Proses Perencanaan Anggaran Desa di Desa Sayang Kecamatan Jatinangor Kabupaten Sumedang Riri Fariroh Firdau; Mas Rasmini
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.v5i9.4327

Abstract

Village development plays an important role in improving the well-being of the people. According to the Law No. 6 of 2014 the village is the basis of development and is given the authority to regulate and manage its interests independently. It is important for the village to manage its finances effectively and optimally so that the village can plan and implement the village development programmes sustainably. However, the problem that has occurred in Sayang Village, Jatinangor District, Sumedang District is the late receipt of pagu and budget information from the district/city that can hinder the budget planning process. The study aims to analyze the budget planning process in Sayang Village, Jatinangor district, Sumedang district using qualitative methods. Data was obtained through observations, interviews, and supporting documents. The results of the research showed that despite the delay in receiving pagu and budget information, Sayang Village was able to perform budget planning according to the theory (Mahsun, 2019) well at every stage. This research provides academic and practical advice to improve the budget planning process at the village level.
Pengaruh Quality of Work Life (QWL) dan Kepuasan Kerja Terhadap Kinerja Karyawan PT. Tunas Dwipa Matra Lampung Kintan Dwi Amelia; Muhammad Ichsan Hadjri
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.v5i9.4329

Abstract

This study was conducted to determine the effect of quality of work life and job satisfaction on employee performance (empirical study at PT. Tunas Dwipa Matra Lampung). The population in this study were all employees of PT. Tunas Dwipa Matra Lampung totaling 442 employees. The sampling technique in this study used the simple random sampling method, namely randomizing from a total population of 442 employees with the Slovin formula where the error limit is 5% or 211 employees as sample test respondents. The results of multiple linear regression analysis show that quality of work life and job satisfaction have a positive and significant effect on employee performance. In terms of quality of work life, companies need to consider employee welfare, such as holding recreation. This can help reduce stress and anxiety, which can have a positive impact on mental health. And in business activities, companies need to provide opportunities for all employees according to their respective duties and responsibilities, thus creating work that motivates workers, achieves high job satisfaction, and produces increasingly qualified employees.
Pengaruh Minimasi Pajak, Mekanisme Bonus dan Exchange Rate terhadap Transfer Pricing dengan Komite Audit sebagai Variabel Moderasi Bella Nabilla Lukita Putri; Hexana Sri Lastanti
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.v5i9.4360

Abstract

Transfer pricing is a transaction of goods and services between several divisions in a business group at unreasonable prices, either by increasing or decreasing prices, mostly carried out by multinational companies that carry out cross-border activities. The aim, first, is to manipulate the amount of profit so that tax payments and dividend distributions are low. Second, inflating profits to polish financial reports. The country lost trillions of rupiah due to the transfer pricing practices of foreign companies in Indonesia. This research aims to obtain empirical evidence of the influence of Tax Minimization, Bonus Mechanisms, and Exchange Rates on Transfer Pricing. This research uses secondary data with a sample of mining companies for 2019-2022 on the IDX for 4 years. The result obtained is that Tax minimization variables have a significant effect on transfer pricing and the audit committee strengthens this effect, while the bonus mechanism and exchange rate have no effect on transfer pricing and the audit committee does not strengthen the effect.

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