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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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Optimalisasi Potensi Lokal oleh Bumdes Berkarya dalam Pengembangan Desa Wisata Wonorejo, Kabupaten Karanganyar Hanin Kaulika Ulma; Vidya Imanuari Pertiwi
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 10 (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.v5i10.3036

Abstract

This research aims to identify, analyze, and describe the development of the tourist village through the utilization of local potential by BUMDes Berkarya in Wonorejo Tourist Village, Jatiyoso District, Karanganyar Regency. This study uses descriptive research methods with a qualitative approach, employing data collection techniques such as observation, interviews, and documentation. The theory used in this research involves tourism destination elements consisting of five focuses: tourist attractions, attractions, tourist facilities and general facilities, accessibility, and brand images. The results of this research indicate that the development of the tourist village through the utilization of local potential by BUMDes Berkarya in Wonorejo Tourist Village is quite good and aligns with existing theories. However, there are still some shortcomings that need to be improved and further developed, such as incorporating local culture as an attraction, adding facilities, and improving accessibility to facilitate easier access. These improvements aim to achieve the goal of tourism development, which is to attract tourist visits and enhance community welfare.
Praktik Ekonomi Lokal Masyarakat Melalui Bisnis Mangga dalam Perspektif Fikih Muamalah Muhammad Nasrudin fh; Muhammad Fahmul Iltiham; Muhammad Nizar
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 10 (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.v5i10.3058

Abstract

This research aims to examine community economic empowerment through the mango business from the perspective of muamalah fiqh in Oro-Oro Ombo Kulon Village, Rembang District, Pasuruan Regency. Using a descriptive qualitative approach, this research identifies the economic potential of the mango business in the village and analyzes the application of muamalah fiqh principles in every aspect of the business. The research results show that Oro-Oro Ombo Kulon Village has great potential in mango cultivation and economic empowerment through this business has had a positive impact on the local community. The application of the principles of muamalah fiqh, such as justice, transparency and honesty, in the mango business also creates an ethical and sustainable business environment. This research provides recommendations for infrastructure development, training, product diversification, collaboration, and marketing strategies that can increase the effectiveness of economic empowerment through the mango business and create a business model that is in accordance with Islamic principles.
Analisis Pendapatan Daerah dalam Mengukur Kemandirian Daerah Kabupaten Bandung Fatma, Afiqah; Slamet Usman Ismanto
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 10 (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.v5i10.3094

Abstract

A region's ability to manage regional finances will influence the level of regional independence. To measure the regional independence of Bandung Regency, regional income was measured using ratio analysis consisting of the degree of decentralization ratio, the regional dependency ratio, the regional financial independence ratio, and the PAD effectiveness ratio. The method used in this research is a descriptive qualitative method using secondary data in the form of budget realization reports. The results of the research show that the regional financial performance of Bandung Regency has not been maximized with an average degree of decentralization of 18.41% with the criteria of insufficient capacity, the level of regional dependency is very high with an average of 68.45%, the average level of regional financial independence is 26.93% are included in low financial capability and have a consultative relationship pattern, the average PAD effectiveness level is 110.76% or is included in the very effective category. From the research results it can be concluded that Bandung Regency is not yet independent in managing its regional finances. Efforts that the Bandung Regency Regional Government can make to overcome this are by conducting outreach regarding tax regulations to taxpayers, exploring other potential sources of PAD revenue, and intensifying PAD revenue.
Pengaruh Literasi, Religuisitas dan Pendapatan Terhadap Kepatuhan Muzakki dalam Membayar Zakat Pertanian di Daerah Bogor: BAZNAS KAB.BOGOR Olivia Widyasari Irsanti; Mohammad Bintang Pamuncak
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 10 (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.v5i10.3310

Abstract

The National Amil Zakat Agency proposed the establishment of the Mustahik Economic Empowerment Agency as a solution. This organization is tasked with improving the quality of life of the beneficiaries through its programs. The purpose of this study is to examine the impact of literacy, religiosity, and income on agricultural zakat compliance in Bogor Regency. Study utilizes quantitative data from survey conducted on all Muslims who meet zakat nisab in Bogor City. A purposive sampling technique was used in selecting the research sample of 110 respondents. After the questionnaire has been validated, the data was collected and then analyzed using SMART PLS method. The analysis proves that literacy (X1), religious level (X2), and income (X3) have a significant effect on compliance (Y) of muzakki in paying agricultural zakat.
Analisis Pengaruh Religiusitas, Literasi Halal, dan Sikap Konsumtif Terhadap Preferensi Wisatawan pada Pariwisata Halal di Solok Andika Putra; Nurizal Ismail; Solahuddin Al-Ayubi
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 10 (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.v5i10.3357

Abstract

The aim of this study is to evaluate the impact of three main factors: Religiousness, Halal Literacy, and Consumer Attitude on halal tourism preferences in Solok. The method employed in this research is Partial Least Square Structural Equation Modeling (SEM-PLS). The study involved 150 participants from various segments of society. The analysis results indicate that Halal Literacy significantly and positively contributes to consumer preferences in choosing halal tourism destinations. Conversely, Religiousness shows a negative influence on tourist preferences, suggesting that religious understanding does not always play a primary role in tourism decision-making. On the other hand, Consumer Attitude exhibits a significant positive impact on tourist preferences in Solok. These findings have significant implications for the halal tourism industry in Solok, highlighting the importance of halal literacy awareness and consumer attitudes towards halal products in enhancing the attractiveness of tourism destinations.
Pengaruh Kepercayaan, Religiusitas dan Pendapatan Terhadap Minat Membayar Zakat Masyarakat Muslim Kota Pekanbaru Andra Wahyudi; Nurizal Ismail
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 10 (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.v5i10.3382

Abstract

This study investigates the influence of trust, religiosity, and income on the interest in paying zakat among the Muslim community in Pekanbaru City. Trust in zakat institutions is defined as the belief that these institutions are professional, honest, and transparent in managing zakat funds. Religiosity is measured as the level of adherence to religious teachings, while income reflects the economic status of the respondents. The research adopts a quantitative approach using a questionnaire as the data collection instrument from 114 respondents. Data analysis is conducted using Partial Least Squares Structural Equation Modeling (PLS-SEM), and the results indicate that trust, religiosity, and income significantly influence the community's interest in paying zakat. These findings contribute to understanding the motivating factors or barriers among the Muslim community in Pekanbaru City in fulfilling their zakat obligations. The study provides practical implications for zakat institutions to enhance their transparency and professionalism to build trust among the public. It also offers deeper insights into the factors influencing community interest in zakat within a specific socio-economic context.
Pengaruh Kompetensi Terhadap Kualitas Audit Dimoderasi Etika Auditor Aditya Dwi Wardhana; Rida Perwita Sari
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 10 (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.v5i10.3403

Abstract

This study aims to test the competence in influencing audit quality and auditor ethics in moderating the influence of competence on audit quality. This research was conducted at the East Java Provincial Inspectorate Office with a sample of 30 internal auditors. The data collection technique is by distributing questionnaires. The data analysis method in this study uses the Partial Least Square (PLS) approach using the WarpPls 8.0 analysis tool. The results of this study found that competence had a significant effect on audit quality. Auditor ethics can weaken the influence of competence on audit quality. These findings indicate that audit competence in carrying out audits is urgently needed to improve audit quality. Weakening auditor ethics can reduce the influence of competence on audit quality. This research provides important insights for internal auditors in conducting audits by improving the competence of auditors to carry out quality audits.
Analisis Penggunaan Dana Transfer dalam Mendorong Pendapatan Asli Daerah Pemerintah Daerah Toraja Utara Ira Bassang; Marchelin; Marinus Ronal
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.v5i9.4219

Abstract

This research aims to analyze the use of transfer funds in encouraging local revenue (PAD) for the North Toraja Regional Government. The data collection procedure in this research is library research and documentation. This research uses ratio analysis of the degree of fiscal decentralization and financial dependency ratio. The research results show that the average ratio of the degree of fiscal decentralization is 4,63% this means that PAD has very poor ability to finance regional development. Meanwhile, the average financial dependency ratio is 90,74% this means that the financial dependency of the North Toraja Regency area is in a very high category.
Pengukuran Tingkat Pengetahuan Keuangan Pelaku UMKM Kain Tenun Sa’dan Jensi Sanda Pabisa; Marinus Ronal; Marchelin
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.v5i9.4237

Abstract

The research objective to be achieved is to determine the level of financial knowledge of Sa'dan Woven Fabric UMKM actors. This type of research uses a quantitative approach. The data collection technique is field research by distributing questionnaires. Instrument testing techniques are validity and reliability tests. Data were analyzed using Knowledge Level Criteria analysis. The results showed that the level of financial knowledge of Sa'dan Woven Fabric MSME players was classified into the low category.
Menemukan Kunci Kinerja: Pengaruh Kemampuan dan Usaha dengan Mediasi Dukungan Manajemen Ariastuti, Fita; Sutianingsih, Sutianingsih
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 10 (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.v5i10.4336

Abstract

This research aims to understand the influence of ability and work effort on employee performance which is mediated by management support. This type of research applies quantitative descriptive and data collection techniques from questionnaires. The sample was 60 employees of UD. Gemah Ripah, Pacitan Regency. Sampling was carried out using purposive sampling. The data analysis methods used include validity tests, reliability tests, and classic assumption tests, which consist of normality tests, multicollinearity tests, and heteroscedasticity tests. To test the hypothesis, use the Path Analysis and R2 tests using the SPSS Version 25 computer program. Based on the research results, it show that (1) Ability and Work Effort have a positive impact on Employee Performance at UD. Gemah Ripah Pacitan Regency. (2) Ability has a positive impact on management support but work effort does not have a positive impact on management support at UD. Gemah Ripah, Pacitan Regency. (3) Management Support does not have a positive impact on employee performance at UD. Gemah Ripah, Pacitan Regency. (4) Ability has a positive impact on performance but work effort does not have a positive impact on performance which is mediated by management support at UD. Gemah Ripah, Pacitan Regency.

Page 58 of 173 | Total Record : 1721

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