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Contact Name
Dedi Junaedi
Contact Email
dedijunaedi@gmail.com
Phone
+628118114379
Journal Mail Official
redaksielmal@jgmail.com
Editorial Address
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
Location
Kab. bogor,
Jawa barat
INDONESIA
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
ISSN : 26202956     EISSN : 27470490     DOI : https://doi.org/10.47467/elmal
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.
Articles 1,772 Documents
Pengaruh Kesehatan Keselamatan Kerja (K3) dan Disiplin Kerja Terhadap Kinerja Karyawan: Survei pada PT. Bank Sinarmas Kota Sukabumi Luki Abdul Hakim S; R. Deni Muhammad Danial; Faizal Mulia Z
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 11 (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.v5i11.4174

Abstract

This research aims to find out how much influence occupational health and safety (K3), work discipline has on the performance of PT employees. Bank Sinarmas Sukabumi City. The 40 respondents in this research were employees of PT. Bank Sinarmas Sukabumi City. This research method uses quantitative methods with descriptive and associative approaches. In the research, a normality test, a simultaneous statistical test (F test) and a partial statistical test (T test) were carried out. The results of the research show that there is a simultaneous positive influence between occupational health and safety (K3), work discipline and employee performance, with a result of 16,539 > 3.25, which means the calculated F value is greater than F Table. Meanwhile, partially, occupational health and safety (K3) has a positive and significant effect on employee performance, this is proven by the value obtained from the T Calculation results, which is 2,021, which is greater than the T Table, which is 1,684, with a significance value of 0.000 < 0.05. And work discipline has a positive and significant effect on employee performance, this is proven by the value obtained from the T Calculation results, which is 5,747, which is greater than the T Table, which is 1,684, with a significance value of 0.000 < 0.05
Analisis Harga Emas, Ukuran Perusahaan dan Profitabilitas Terhadap Pembiayaan Gadai Emas: Studi Empiris pada PT Bank Syariah Indonesia Tbk KCP Sukabumi Cicurug Setia Budi Periode 2021-2023 Seli Lestari; Nor Norisanti; Resa Nurmala
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 11 (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.v5i11.4175

Abstract

The purpose of this study was to determine how much influence the Gold Price, Company Size, and Profitability have on Gold Pawn Financing at PT Bank Syariah Indonesia Tbk, KCP Sukabumi Cicurug Setia Budi for the period 2021-2023. The objects of research are Gold Price (X1), Company Size (X2) Profitability (X3) and Gold Pawn Financing (Y). The research uses descriptive and associative methods with a quantitative approach. The population in the study was the financial statements of PT Bank Syariah Indonesia Tbk, KCP Sukabumi Cicurug Setia Budi. Data analysis techniques used are classical assumption test, multiple linear regression analysis, multiple correlation coefficient, coefficient of determination, partial test (t test) and simultaneous test (f test). The results showed a relationship between Gold Price, Company Size, Profitability on Gold Pawn Financing of 0.766 the level of relationship including strong relationship criteria. Then the results of the partial test show that the price of gold has a positive and significant effect on gold pawn financing, company size has a negative and significant effect on gold pawn financing, profitability has a negative and significant effect on gold pawn financing.
Pengaruh Digital Financial Literacy Terhadap Perilaku Keuangan Masyarakat Kota Gresik Karina Rakhma Pratitrasari; Indrawati Yuhertiana
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 11 (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.v5i11.4207

Abstract

Financial literacy can be generally defined as a person's ability to understand, analyze, manage and communicate personal finances. Technological advances can have an impact on people's financial behavior. So financial literacy in this era of sophisticated digital technology and virtualization is very important for society, so digital financial literacy needs to be understood by the public. Digital financial literacy (DFL) is financial literacy in the form of digital financial technology. Demographic factors also influence financial behavior in society. Demographic factors can have an influence because the older you get, the more experience you have, including your financial intelligence, which also increases. This research used a sample of 125 respondents and obtained data from the results of a questionnaire distributed using the Likert scale assessment method. The analysis method uses structuralEquation Modeling Partial Least Square (SEM PLS) analysis. The results of this research conclude that Digital Financial Literacy (DFL) has been proven to have a good and significant effect on the financial behavior of the people of Gresik City. And educational demographics are proven to have a good and significant effect in moderating the influence of DFL on financial behavior.
Analisis Penerapan Akuntansi Berdasarkan Sak EMKM pada UMKM: Warung Seblak Teh Windy Putri Damayanti; Puji Isyanto; Trias Arimurti
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 11 (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.v5i11.4210

Abstract

MSMEs have a significant contribution, including: increasing employment opportunities and obtaining labor, forming Gross Domestic Product (GDP), and also becoming an option for people with low incomes to carry out productive economic activities. The object of this research is the UMKM Seblak Teh Windy which is located in Karawang Regency. This research aims to obtain information on how Seblak Teh Windy presents financial reports, analyze the accuracy of Seblak Teh Windy's financial accounting process using SAK EMKM, and reconstruct Seblak Teh Windy's financial records based on SAK EMKM. Qualitative methods were used in this research, data collection was carried out through interviews and documentation. The final results stated that Seblak Teh Windy UMKM did not keep financial records in accordance with SAK EMKM, where they only compiled daily expenses and receipts. Therefore, this research produces an analysis of Seblak Teh Windy's financial records in accordance with SAK EMKM, consisting of a financial position report, notes to financial reports and profit and loss reportss.
Optimalisasi Manajemen Persediaan Bahan Baku Pada Usaha Pabrik Mie Sinar Mandiri Kabupaten Tana Toraja Elpasira Nirma; Marinus Ronal; Marchelin
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 11 (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.v5i11.4221

Abstract

This research was conducted to find out and analyze how raw material inventory management at the Sinar Mandiri Noodle Factory Business uses the Minimum-Maxsimum method. The method used in this research is a quantitative descriptive method. The results of this research show that using the Min-Max method is more optimal than the method applied by the Sinar Mandiri Noodle Factory Business. By using the Min-Max method, you can save raw material inventory costs in 2023 amounting to IDR 6.687.111..-. Based on these results, the Sinar Mandiri Noodle Factory Business should use the Min-Max method so that raw material inventory management can be more optimal and inventory costs can be minimized so that company profits can be maximized.
Profiling Peminjam Berdasarkan Demografi dan Karakteristik Kredit Menggunakan Metode Clustering: Studi pada Koperasi Serba Usaha KSU Bintang Muda 88 Olivia Oktevi Alexander; Marinus Ronal; Marchelin
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 11 (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.v5i11.4228

Abstract

This research aims to ensure that the credit provided is truly safe, so as to expedite the process of granting credit, and prevent bad credit. The data collection procedure in this research is through documentation and literature. Based on data analysis carried out by researchers using the clustering method, it can be concluded that the customer groups analyzed show different characteristics and require adapted strategies from cooperatives.
Analisis Laba Usaha UMKM Warung Seblak Teh Idah di Desa Pancakarya Kecamatan Tempuran Anggi Ramadani; Dedi Mulyadi; Santi Pertiwi Hari Sandi
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 11 (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.v5i11.4249

Abstract

This research focuses on the UMKM of the Seblak Teh Idah stall in Pancakarya Village, Tempuran District, Karawang Regency. This research is to analyze the business profits of Seblak Teh Idah UMKM which have survived for 10 years from starting in 2013 until 2022. The method used in the research is descriptive quantitative, research activities at Seblak Teh Idah UMKM for 3 months, starting from 1 september 2023 to January 31 2024. The researcher's aim is to analyze operating profits at the Seblak Teh Idah UMKM stall and to analyze the development of profit results. business at the Seblak Teh Idah stall. Because there is one of the problems in the Idah seblak tea business, how to manage profits from sales revenue well, because the seblak business still survives today and is growing. Research result show that Seblak Teh Idah UMKM have experienced developments in their business such as more comfortable facilities, additional cooking utensils, eating utensils and additions to the menu. The profits from the seblak Teh Idah stall business have brought changes to the family's business and economy and have started to show very good development.
Analisis Peramalan Penjualan untuk Perencanaan Produksi pada Lavanda Brownies Karawang Atsila Nur Marda Sofwa; Dedi Mulyadi; Santi Pertiwi Hari Sandi
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 11 (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.v5i11.4251

Abstract

This research was conducted at Lavanda Brownies Karawang which compared the moving average and exponential smoothing forecasting methods. This research aims to find out, calculate, analyze and explain how to use the moving average and exponential smoothing methods in sales forecasting for production planning at Lavanda Brownies Karawang as well as to find out, calculate, analyze and explain what forecasting method is most appropriate to use for Lavanda Brownies Karawang based on calculations of Mean Absolute Devitiation (MAD), Mean Square Error (MSE), and Mean Absolute Percent Error (MAPE). This research uses a quantitative descriptive method, to get a general picture of the company's condition, a literature review related to the research topic is carried out as well as field research through interviews and direct observation. Based on the research results, the exponential smoothing forecasting method based on alpha 0.9 is the best forecasting method for production planning. This method was chosen because it has the smallest MAD, MSE and MAPE accuracy values ​​when compared to other methods, namely with MAD of 489,909, MSE of 506.950 and a MAPE percentage of 14,14%, which percentage has the smallest value and is included in the category Good. A smaller MAPE accuracy value indicates more precise forecasting. Because in forecasting the smaller the accuracy value, the better the forecasting results so that the Lavanda Brownies business can plan optimal steamed brownie production activities in the next period.
Pengaruh Penerapan Green Accounting, Environmental Disclosure, dan Material Flow Cost Accounting Terhadap Sustainable Development Goals: Studi Kasus pada Perusahaan Manufaktur yang Terdaftar di BEI Yasa Silpiani Anugrah; Mumun Maemunah; Carolyn Lukita
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 11 (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.v5i11.4298

Abstract

The purpose of this study was to examine the effect of Green Accounting, Environmental Disclosure and Material Flow Cost Accounting (MFCA) on Sustainable Development Goals (SDGS). The population utilized is manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2019 - 2023. The sampling technique used was purposive sampling, so that the sample amounted to 100 observations (20 companies for 5 years). The analysis technique utilized is the classic assumption test, multiple linear regression analysis. The results showed that green accounting and environmental disclosure have an effect on achieving SDGs, while MFCA has no influence on SDGs. This study has implications for manufacturing companies that implement green accounting by incurring environmental costs that will help improve the company's SDGs.
Pengaruh Self Efficacy dan Self Esteem Terhadap Prestasi Akademik Mahasiswa Fakultas Ekonomika dan Bisnis Universitas Stikubank Semarang Fadhil Subandrio; Suhana
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 11 (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.v5i11.4308

Abstract

This research was conducted at Stikubank University Semarang at the Faculty of Economics and Business. This research aims to analyze the influence of self-efficacy and self-esteem on student academic achievement. This research has a population of 1,160 students registered at the faculty of economics and business. The sampling technique uses a non-probability sampling method with a purposive sampling technique with criteria for students from semester 4 to semester 8. The number of samples in this research is 100 respondents. The results of this research shows that self-efficacy has a positive and significant effect on student academic achievement, self-esteem has a positive and significant effect on student academic achievement.

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