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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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Peran dan Strategi UMKM dalam Mengurangi Tingkat Pengangguran di Indonesia Reniwati Lubis; Johni Eka Putra; Tri Widayati; Nurjanna Ladjin; Adam Hafidz Al Fajar
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.v5i8.4611

Abstract

This study aims to determine the role and strategy of MSMEs in reducing poverty rates in Indonesia. This research approach collects data through literature studies, which involve reading literature from various sources including books, journals and reports using qualitative and deductive approaches. The findings in this study are that MSMEs play an important role in reducing poverty rates in Indonesia. There are several roles of MSMEs in reducing poverty rates, namely poverty reduction and poverty, economic empowerment, local economic growth, increasing income and consumption. In addition, there are several strategies in reducing poverty rates, namely building coworking spaces, collaborating with the Job Training Center (BLK) to provide free job training, providing job vacancy information through social media or job vacancy applications, conducting synergy collaborations with companies, and encouraging productive age people to enter the creative economy world such as social media.
Pengaruh Kemudahan dan Harga Terhadap Keputusan Pembelian Mahasiswa Secara Online dengan Diskon sebagai Moderasi Frans Sudirjo; Ikbal; Muhammad Hasan Lubis; Laksono Edhi Lukito; Saddam Hussaen
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.v5i8.4612

Abstract

With the increasing development of technology, buying and selling businesses also follow technological development trends by using the internet network. Business people must always understand customer needs in order to attract customers' interest in buying, one of which is always following changes and rapid developments in business tastes. This type of research is quantitative research. This research aims to determine the effect of convenience and price on students' online purchasing decisions with discounts as moderation. The sampling technique in quantitative research is carried out randomly, data collection uses research instruments, statistical data analysis with the aim of testing predetermined hypotheses. The population in this study were students who had shopped online, consisting of 160 respondents. The results of this research found that convenience and price influence students' online purchasing decisions. Discounts as moderation are able to moderate the influence of convenience and price on students' online purchasing decisions.
Pengaruh Insentif Pajak dan Cash Flow Terhadap Konservatisme Akuntansi Yoseb Boari; Emi Yulia Siska; Shofia Yunus Manginte; Diah Hari Suryaningrum; Loso Judijanto
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.v5i8.4613

Abstract

This research aims to analyze the influence of tax intensity and cash flow on accounting conservatism in manufacturing companies listed on the Indonesia Stock Exchange. This research is quantitative research using panel balance data collected using documentation techniques obtained via the website www.idx.co.id and the official website of each company which is analyzed using panel data regression using the SPSS analysis tool. The sample in this research was 150 manufacturing companies with a sampling technique using purposive sampling technique. The results of research using partial tests show that tax intensification has a negative and significant effect on accounting conservatism, cash flow has a positive and significant effect on accounting conservatism.
Analisis Faktor Penentu Ekspor Kopi di Indonesia Heppi Syofya; Enang Dwisefianto
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.v5i8.4614

Abstract

International trade includes export and import activities that take place globally between countries. Export is the act of selling goods abroad to generate more foreign exchange for a country. When a country has excess income, it can engage in export-related activities. Indonesia is the fourth largest coffee producer in the world, and is an important contributor to the country's economy. Indonesian coffee is also one of the most popular in the world, and is one of Indonesia's main agricultural export commodities, besides oil and gas. This study aims to see if there is a significant impact through production variables, land area, exchange rates, inflation, prices, consumption on the volume of coffee exports. For this study, the data collection used is secondary data, where secondary data is obtained through the central statistics agency and BI. The data analysis method is used to calculate all data that has been obtained using multiple linear regression analysis with the help of SPSS. The results of this study are that simultaneously production, land area, exchange rates, prices, consumption affect the volume of Indonesian coffee exports. While the inflation variable does not affect exports in Indonesia.
Pengaruh Pendapatan, Pekerjaan, dan Pendidikan Terhadap Keputusan Masyarakat Melakukan Pinjaman Online Abdillah Arif Nasution; Haris Karyadi; Andreas Recki Prasetyo; Afni Yeni; Eva Yuniarti Utami
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.v5i8.4620

Abstract

The development of technology from time to time is growing rapidly, one of which is in the financial sector. This development is marked by the emergence of financial technology in the era of modernization. Online loans are a form of financial technology service which is a money lending service to make it easier for people to borrow money without any hassle like in conventional banks. This study uses a quantitative research type. This study aims to determine the effect of income, employment, and education on people's decisions to make online loans. The population of this study is people who have used online loans. The results of this study found that income, employment and education influence people's decisions to make online loans.
Dampak Digitalisasi Rantai Pasok terhadap Praktik Operasi Ramping pada Perusahaan Distributor Makanan Kucing Ervina Kencana, Maharani; Santosa, Wahyuningsih
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.v5i8.4631

Abstract

The development of digital technology has completely changed the business paradigm, introducing efficiencies and innovations that change the way companies operate. Digitalization in the logistics industry is becoming increasingly strategically important for businesses as it has a significant impact on paradigms, business models and industry boundaries. Lean operations practices, which emphasize reducing waste and increasing productivity, are the key to achieving this goal. This research aims to investigate how the adoption of digital technology in the supply chain affects lean operations practices, as well as evaluate the positive impact of supply chain digitalization on the efficiency and effectiveness of lean operations. Sampling in this research used a non-probability sampling method with purposive sampling technique. The sample in this study used 153 respondents who met the researchers' criteria. The data analysis method used was SPSS software. The results of this research show the variables that have the most influence on the company studied.
Analisis Penyusunan Laporan Keuangan UMKM Berdasarkan SAK EMKM pada Toko Sahrul di Kabupaten Batubara Nadia Anzani; Marliyah; Laylan Syafina
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.v5i8.4632

Abstract

UMKM Toko Sahrul faces several problems in its financial reporting, due to a lack of knowledge in recording financial reports based on ЅАК ЕМКM. The aim of this research is to analyze the preparation of MSME financial reports based on SAK EMKM at the Sahrul Shop, Pematang Kuing Village, Batubara Regency. This research uses a qualitative descriptive method. This research uses primary and secondry data types. Primary data is obtained directly from the company, while secondary data. in the form of relevant documents, scientific articles and books. Data collection was carried out through observation, interviews and documentation. Next, the data is analyzed based on data reduction, data presentation, and verification/drawing conclusions. The results of the research show that MSMEs at the Sahrul Shop in Pematang Kuing Village, Batubara Regency have not implemented SAK EMKM in recording their financial reports, because there are several obstacles such as the absence of supervision from certain parties, lack of understanding from MSME owners regarding the income and profits earned each month or per year and a lack of knowledge in the field of accounting to support the decision-making process regarding future business development.
Analisis Efektifitas Sistem Informasi Akuntansi dalam Pengelolaan Klaim Asuransi Syariah di Indonesia Zaky, Husnul; Nurlaila; Fadhila Rahma, Tri Inda
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.v5i8.4734

Abstract

The sharia insurance industry is growing rapidly in Indonesia, but the management of insurance claims still faces challenges related to the effectiveness of accounting information systems. The study aims to analyze the effectiveness of accounting information systems in the management of sharia insurance claims. The research method used is a case study at one of the leading Shariah insurance companies. Data is collected through interviews, observations, and documentation studies. Data analysis is carried out qualitatively with a descriptive approach. The results of the research show that the accounting information system used has been quite effective in supporting the process of sharia insurance claims. However, there are some aspects that need to be improved, such as system integration, data quality, and compliance with Sharia principles. Recommendations to improve the effectiveness of accounting information systems include improving the functionality of systems, improving procedures, as well as enhancing the competence of human resources. Implementation of these recommendations is expected to improve the performance of sharia insurance companies and customer satisfaction.
Peran Pendidikan Kewirausahaan Terhadap Kesiapan Berwirausaha pada Peserta Didik SMKN Sukaresik Cucu Herlina; Krisna Sujaya; Ismail Yusuf
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.v5i8.4736

Abstract

Entrepreneurship education plays a major role in increasing the number of entrepreneurs in Indonesia. Because entrepreneurs create jobs for other in addition to themselves, the unemployment rate may decline as their numbers rise. Students must therefore be ready for entrepreneurship. Understanding the entrepreneurial mindset and preparedness of SMKN Sukaresik students is the aim of this study. The study discovered that while unemployment is rising, students are not as prepared for entrepreneurship. This result from the inadequate application of entrepreneurship education in the educational setting. The purpose of the study was to determine how education affected the entrepreneurial readiness of SMKN Sukaresik students. This study combined descriptive and verification methods with quantitative method. The research population consisted of 102 SMKN Sukaresik online business and marketing majors. The Slovin formula was used to generate a sample of 50 responders. The findings demonstrated that entrepreneurship education has a positive impact on SMKN Sukaresik students’ entrepreneurial readiness. A coefficient of determination of 0,555 indicates that entrepreneurship education has a 55,5% impact on entrepreneurial readiness, while 44,5% is attributable to other factors not included in the study.
Hubungan Jangka Pendek dan Jangka Panjang antara Pembiayaan Perbankan Syariah dan GDP di Indonesia dengan menggunakan metode Vector Error Correction Model Zul Ihsan Mu'arrif
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.v5i9.4765

Abstract

This research analyzes the relationship between Islamic bank financing and economic growth as measured by Gross Domestic Product (GDP) using the Vector Error Correction Model (VECM) to explain the short-term and long-term relationship dynamics between these two variables. The results of this research found that there is a long-term negative relationship between Islamic bank financing and GDP. These findings indicate that, although Sharia financing is expected to support economic growth through Sharia-based financial principles, the reality shows that the direct effect on overall economic growth is more complex and not always unidirectional. Apart from that, this research also finds that in the short term, both sharia financing and GDP adjust back to long-term balance after experiencing deviations, which means a strong economic correction mechanism exists. The stable VAR stability test results validate the model's reliability in describing the accurate relationship between sharia financing and economic growth in Indonesia. These findings provide important insights for policymakers and Islamic banking practitioners in developing more effective strategies to encourage inclusive economic growth.

Page 56 of 173 | Total Record : 1721

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