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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 Pemahaman Standar Akuntansi Pemerintah dan Pemanfaatan Sistem Informasi Akuntansi Terhadap Kualitas Laporan keuangan di Kantor Sekretariat Daerah Kota Palembang Indah Pitaloka; M. Titan Terzaqh
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.v5i10.4546

Abstract

The purpose of this study is to ascertain how the Palembang City Regional Secretariat Office's government financial reports are affected by the usage of accounting information systems (SIA) and a comprehension of government accounting standards (SAP). This kind of research combines quantitative techniques with the hypothetico-deductive process. In order to gather primary data for this study, questionnaires were sent to the Palembang City Regional Secretariat office's planning and budget department. In order to obtain a total of 40 respondents, the sample was determined using a purposive sampling technique with the criteria of employees working in the planning and finance section of the regional secretariat of the city of Palembang, specifically serving as Head of Division, Head of Planning, Reporting, Treasurer, and Finance Staff. The Statistical Package For The Social Science (SPSS) 22.0 for Windows is used by the data analysis tool. The findings of this study suggest that the quality of financial reports is significantly impacted by both the use of accounting information systems and knowledge of government accounting standards.
Optimalisasi Partisipasi Anggota Koperasi Mahasiswa Melalui Digitalisasi Layanan Serta Potensi Pengembangan Bisnisnya Muhammad Syaiful; Sapriyadi, Sapriyadi; Syakila, Syakila
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.v5i10.4962

Abstract

The demand to transform conventional systems into ones that utilize digital platforms is inevitable. Digital transformation is crucial, especially in the customer service sector, to facilitate transactions for consumers. The opportunity to undertake digital transformation within cooperatives is wide open due to the rapid technological advancements today. The specific objective of this research is to understand how the digitalization of services conducted by student cooperatives contributes to enhancing member participation, and also to identify the potential for the development of student cooperative businesses. This research is conducted at the Student Cooperative of Economics Education in Kendari City, Southeast Sulawesi. Informants for this study consist of cooperative advisors, management members, cooperative members, and alumni who were members of the cooperative. Data collection for this research was obtained through three methods: observation of the research location, interviews with the informants, and literature review. Data reduction, data presentation, and drawing conclusions are the methods used to analyze the qualitative data obtained from interview results. The research findings reveal that the student cooperative management has taken initiatives to optimize member participation, such as developing the "KopmaKu" application, attempting collaboration with third-party cooperative application developers, and working towards implementing Quick Response Code Indonesian Standard (QRIS) as a payment system. Student cooperative business units have significant potential to provide benefits and opportunities for alumni. These cooperatives serve not only as places for purchasing essential items, but also as platforms for collaboration, empowerment, and connections between students and alumni. The student cooperative business units can serve as a strong bridge between students and alumni. Alumni can collaborate with students in various aspects, including the provision of products or services, training, and even funding.
Analisis Kasus Pembiayaan Murabahah dan Dampaknya terhadap Kinerja UMKM: Studi Kasus pada UMKM Dilola Snack Medan Bebyola Fransisca Sibarani; Abi Waqqosh; Darmaida Sari
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.v5i9.5006

Abstract

This research was conducted to evaluate the impact of Murabahah financing on the performance of MSMEs, with a case study of Dilola Snack in Medan. Murabahah financing has become one of the main choices for MSMEs in meeting their working capital needs because of its transparent nature and in accordance with sharia principles. In an economic context that continues to develop, MSMEs often face challenges in accessing financing that is in accordance with Islamic values. Therefore, it is important to understand the extent to which this financing can support the growth and sustainability of small businesses. The method used in this research is observation and in-depth interviews with the owner of Dilola Snack to obtain relevant and comprehensive data. The research results show that Murabahah financing has a significant positive impact on increasing production capacity, operational efficiency and new product development. However, margin payment obligations require careful cash flow management to maintain business sustainability. Overall, Murabahah financing has been proven to support the growth of MSMEs while still complying with sharia principles.
Pengaruh Profitabilitas, Biaya Operasional dan Manajemen Laba Terhadap Pajak Penghasilan pada Perusahaan Manufaktur Made Susilawati; Muhammad Prasha Risfi Silitonga; Nurmahadi; Musran Munizu; Asri Ady Bakri
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.v5i9.5017

Abstract

This study aims to determine the effect of profitability, operating costs, and earnings management on income tax in manufacturing companies. The type of data used in this study is secondary data derived from the financial statements of manufacturing companies listed on the Indonesia Stock Exchange. The sampling method used in this study is the purposive sampling method with a total of 156 observation data. The analysis method used in this study is multiple linear regression analysis with SPSS version 25 analysis tools. The results of this study indicate that profitability has a positive and significant effect on tax income. Operating costs have a positive and significant effect on income tax. While earnings management does not have a significant effect on tax income.
Evaluasi Peran Economic Value Added (EVA) Sebagai Penilaian Kinerja Manajemen Perusahaan dalam Era Bisnis Kontemporer Rizal R. Manullang; Ruki Ambar Arum; Sunarni; Rani Suryani; Yanti Budiasih
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.v5i9.5018

Abstract

This study aims to initiate the role of Economic Value Added (EVA) as an assessment of corporate management performance in the contemporary business era. The approach method used in this study is a literature study to assess the effectiveness of Economic Value Added (EVA). In addition, this study also provides practical suggestions for the application of Economic Value Added (EVA) and aims to deepen the understanding of corporate management performance assessment. The findings in this study indicate that Economic Value Added (EVA) offers a comprehensive approach by considering cost capital, providing a more accurate picture of the increase in company value. However, the use of Economic Value Added (EVA) also requires strong analytical skills and access to complete data, and must be combined with other evaluation methods to provide a holistic understanding of company performance.
Strategi Pengelolaan Keuangan Syariah pada Masjid Nurul Jihad di Desa Kubangan Tompek Yuris Asbi; Uswah Hasanah
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.v5i9.5046

Abstract

This study aims to identify and analyze the strategies of Islamic financial management applied at Nurul Jihad Mosque, Kubangan Tompek Village, and measure the effectiveness of implementing Islamic financial principles in managing the mosque's finances. This research employs a qualitative approach with a case study method, where data is collected through in-depth interviews, direct observations, and document analysis. The findings reveal that Islamic financial management at Nurul Jihad Mosque is implemented through several key strategies, including transparent fund management, the use of Sharia-based accounting systems, and active community participation in fund collection and distribution. Additionally, the application of Islamic financial principles such as justice, transparency, and trustworthiness has proven to increase community trust in the mosque's fund management. The effectiveness of this financial management is indicated by increased donor participation, an increase in the amount of funds collected, and the appropriate allocation of funds. These findings provide important contributions to the development of an Islamic financial management model that can be adopted by other mosques to enhance transparency and accountability in fund management.
Pengaruh Syariah Marketing, Service Excellence dan Reputasi Terhadap Kepercayaan Nasabah Tentang Tabungan Emas: Studi Kasus Bank Syariah Indonesia KCP Panyabungan Nur Ainun Ningsih; Tuti Anggraini; Nurul Jannah
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.v5i9.5051

Abstract

This study aims to determine the Influence of Sharia Marketing, Service Excellence, and Reputation on Customer Trust About Gold Savings (Case Study of Bank Syariah Indonesia KCP Panyabungan) both partially and simultaneously. The population in this study is all customers at Bank Syariah Indonesia KCP Panyabungan while the sample in this study is 100 customers. This study used quantitative methods with data collection using Likert scale method. Data analysis techniques through the IBM SPSS statistical 25 program. The results of research and discussion, several conclusions can be drawn as follows: Sharia Marketing affects Customer Trust About Gold Savings (Case Study of Bank Syariah Indonesia KCP Panyabungan), Service Excellence affects Customer Trust About Gold Savings (Case Study of Bank Syariah Indone Indonesia KCP Panyabungan), Reputation affects Customer Trust About Gold Savings (Case Study of Bank Syariah Indonesia KCP Panyabungan) and Sharia Marketing, Service Excellence, and Reputation on Customer Trust About Gold Savings (Case Study of Bank Syariah Indonesia KCP Panyabungan).
Pengaruh Penggunaan Mobile Banking Terhadap Minat Nasabah dalam Bertransaksi pada Bank Muamalat KCP Stabat Iqbal Raihan; Muhammad Arifin Lubis
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.v5i9.5124

Abstract

This research focuses on discussing the influence of the use of mobile banking offered by Bank Muamalat KCP Stabat on the interests of customers who use mobile banking. The aim of this research is to determine the influence of using mobile banking on customer interest and the magnitude of the influence of using mobile banking on customer satisfaction at Bank Muamalat KCP Stabat. This research uses quantitative data and distributes questionnaires. The method used was Non Probability sampling with a sample of 97 respondents. Sampling technique with several criteria and considerations. Meanwhile, the analysis method used is the T test (Partial Test). The results of this research show that the Fcount value is 182.156 > Ftable 3.09 with a significance level of 0.000 < 0.05, so the regression model can be used to predict the influence of the Mobile Banking Use Variable (X) on the Customer Interest Variable (Y). The X regression coefficient of 0.803 states that for every 1% increase in the Mobile Banking Usage value, the Customer Interest value increases by 0.803. The regression coefficient is positive, so it can be said that the direction of influence of variable X on Y is positive.
Dampak Perubahan Kebijakan Moneter Terhadap Stabilitas Mata Uang di Negara Berkembang Khaerudin Sidik Patoni; Andi Thamrin; Amir Buhang; Nurjanna Ladjin; Yofandi Djibran Himran
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.v5i9.5125

Abstract

This study aims to determine the impact of monetary policy changes on currency stability in developing countries. 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 In implementing monetary policy, the central bank has a crucial role in achieving economic stability in a developing country, some of these roles include controlling inflation, maintaining currency stability, regulating interest rates, maintaining balanced economic growth, providing certainty and guidance going forward, conducting open market operations, and stabilizing the financial system. Changes in monetary policy in a developing country will have an impact on currency stability in that country. Therefore, appropriate and effective monetary policy can help maintain currency stability, and can help control inflation, encourage economic growth, and increase export competitiveness.
Analisis Efektivitas Penggunaan Instrumen Derivatif Dalam Manajemen Risiko Keuangan Pujiharta; Rina Nurjanah; Hartono; Johanes P Kumagaya; Suprianus Pian T.A
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.v5i9.5126

Abstract

This study aims to analyze and determine the effectiveness of the use of derivative instruments in financial risk management. 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 risk cannot be avoided but can be minimized, one thing that can minimize risk is derivative instruments. Derivative instruments are developed in order to manage financial risk. Therefore, there are four derivative instruments used as a company strategy in minimizing financial risk, namely options, forward contracts, future co ntracts, and swaps.

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