cover
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
Analisis Pengaruh Pemberian Insentif (Incentive) dan Pelatihan Kerja Terhadap Motivasi dan Kinerja Karyawan Kantor Bahasa Provinsi Lampung Muhammad Arief Arfandi; Ade Candra
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.v5i10.5411

Abstract

This study aims to analyze the influence of incentives and job training on the motivation and performance of employees at the Language Office of Lampung Province. Incentives and job training are crucial factors in enhancing employee motivation and performance within organizational settings. The research employed a quantitative approach, utilizing survey data from employees of the Language Office. Statistical analysis techniques such as regression analysis were applied to examine the relationships between incentives, job training, employee motivation, and performance.the findings suggest that both incentives and job training significantly impact employee motivation and subsequently influence their performance levels. Recommendations based on the study advocate forthe enhancement of incentive systems and the implementation of effective job training programs to foster higher motivation and better performance among employees in the Language Office of Lampung Province. Future research could explore additional variables or conduct longitudinal studies to further understand the dynamics ofemployee motivation and performance in similar organizational contexts.
Pengaruh Pemberdayaan Karyawan dan Lingkungan Kerja Terhadap Kinerja Karyawan dengan Produktivitas Kerja Sebagai Variabel Mediasi pada UMKM di Madura Maudina Alia; Helmi Buyung Aulia Safrizal
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.v5i11.5432

Abstract

This study aims to explore and analyze the influence of employee empowerment and work environment on employee performance in Micro, Small, and Medium Enterprises (MSMEs), with work productivity as a mediating variable. In the context of MSMEs, employee empowerment and work environment are considered important factors that can affect employee performance. Employee empowerment involves giving authority, autonomy, and opportunities to develop, while the work environment includes physical and psychological aspects that affect work comfort and effectiveness. This study uses a quantitative method with a survey on MSMEs in Madura Island, and involves data collection through questionnaires filled out by employees and managers. Data collected as many as 103 samples will be analyzed using the smartPLS 4.0 technique to test the relationship between employee empowerment, work environment, work productivity, and employee performance. The results of the study indicate that employee empowerment does not significantly affect employee performance, employee empowerment significantly affects work productivity, work environment significantly affects employee performance, work environment significantly does not affect work productivity, work productivity significantly does not affect employee performance in MSMEs in Madura Island. These findings provide important insights for MSME owners and managers in designing empowerment strategies and creating a supportive work environment. By increasing employee empowerment and creating a conducive work environment, MSMEs can improve overall employee productivity and performance. This study suggests that MSMEs should pay more attention to these factors in an effort to improve their competitiveness and business success.
Pengaruh Kesejahteraan Karyawan, Lingkungan Kerja, dan Hubungan Interpersonal terhadap Produktifitas Kerja Nurul Ariffaeni Islami; Rensi Suryanti; Riski Eko Ardianto; Ahmad Salabi; Budi Sulistiyo Nugroho
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.v5i10.5447

Abstract

Along with the increasingly tight business competition, many companies are required to take certain steps in facing competition in this global era. Employee welfare is one of the strict considerations that must be considered by the company, it is no wonder that in today's era many companies need skilled workers in terms of Human Resource management because of the awareness of the importance of HR management. In this study, this study uses a quantitative research type. This study aims to determine the effect of employee welfare, work environment, and interpersonal relationships on work productivity. And the population obtained in this study was 150 respondents. The analysis technique in this study used Multiple Linear Regression with SPSS software. Based on the results of the research conducted, it can be concluded that employee welfare, work environment, and interpersonal relationships affect work productivity.
Analisis Barang Milik Negara yang Idle dan Underutilized di Wilayah Provinsi Sulawesi Barat Awaluddin Amir; Muhammad Idris; Alam Tauhid Syukur
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.v5i10.5448

Abstract

This study aims to determine the analysis of State Property in the form of land and buildings that are idle (abandoned) and underutilized (not utilized properly in the West Sulawesi Province). The results of the study indicate that (1) in the management of state property in the form of land and buildings, there are still problems with asset acquisition documents or asset ownership documents that are not found so that they are still obstacles when carrying out the asset certification process as a security measure, (2) there are land assets and buildings that are still problematic administratively and legally problematic which are getting worse because they are claimed by the Community, (3) the utilization and use of assets is not optimal so that the potential of large assets is not utilized optimally and seems to be idle (abandoned) and underutilized (not utilized properly) (4) buildings that are left are finally badly damaged (5) there are no rental fees for users of land and building assets, likewise there are no loan fees applied so that the potential to get income or non-tax state revenue from assets does not exist.
Pengaruh Laba Akuntansi, Komponen Arus Kas dan Dividend Yield Terhadap Return Saham Abdillah Arif Nasution; Endi Rustendi; Julie Theresya Pelamonia; Made Susilawati; Musran Munizu
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.v5i10.5450

Abstract

This study aims to analyze and determine the Effect of Accounting Profit, Cash Flow Components, and Dividend Yield on Stock Returns. The research method used in this study is a descriptive statistical method. With verification testing using multiple regression (multiple regression). The data used is secondary data, namely the annual report of the company that was used as a sample in the study. The research sample was 12 companies listed on the Indonesia Stock Exchange in 2020-2023 which were taken using the purposive sampling method. The results of this study indicate that Accounting Profit, Operating Cash Flow, Investment Cash Flow, Funding Cash Flow, and Dividend Yield have a positive and significant effect on Stock Returns.
Analisis Model Bisnis Dengan Pendekatan Business Model Canvas (BMC) dan Penetapan Strategi Pada UMKM di Industri Pariwisata Evi Sirait; Natalia Kristiani Tandafatu; Fitri Novilia; Donny Juliandri Prihadi; Basnendar Herry Prilosadoso
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.v5i10.5452

Abstract

The purpose of this study is to determine and analyze the business model with the Business Model Canvas (BMC) approach and strategy determination in MSMEs in the tourism industry. The type of research used in this study is a descriptive survey. Data collection techniques were carried out using the questionnaire method. Furthermore, the research data was analyzed using three methods consisting of reduction, data presentation and drawing conclusions. The findings in this study are that there are 9 elements owned by the Business Model Canvas (BMC) to help the sustainability of MSMEs in the tourism industry including, Customer Segments, Value Propositions, channels, customer relationships, revenue streams, main activities, main resources, main partnerships and cost structures. In addition, based on the percentage data of respondents' responses about business strategies in MSMEs in the tourism industry is 86%, it means that the response according to respondents is Good. This is expected to be an alternative for business actors in running their business. Determining a good business strategy is important so that a business or business can survive and grow in the midst of tight competition.
Implementasi Permendagri Nomor 77 Tahun 2020 Tentang Pengelolaan Keuangan Daerah pada Badan Pengelolaan Keuangan dan Pendapatan Daerah Provinsi Sulawesi Barat Hasmuddin; Najmi Kamariah; Deasy Mauliana
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.v5i10.5472

Abstract

The implementation of Permendagri Number 77 of 2020 is an important step to ensure more transparent, accountable, and efficient regional financial management. However, the challenges faced in this implementation are quite complex, especially related to governance, information technology, and the quality of human resources of the apparatus. The purpose of this study is to analyze the implementation of Permendagri Number 77 of 2020 on the role of governance, information technology, and the quality of human resources of the apparatus to improve the performance of fund disbursement at the Regional Revenue and Financial Management Agency of West Sulawesi Province. The method used is a qualitative approach, with data collection methods through data collection, data collection instruments, data collection techniques and data analysis techniques. The results of the study have found that Governance in Regional Financial Management must be transparent in financial management starting from Financial Management documents, Budget Preparation documents to Audit Report Documents by the BPK and this can be easily accessed by the Public. Information technology (IT) has a very significant role in the modernization of regional financial management which has implemented SIPD in its entirety in presenting regional financial information. Human Resources (HR) play a crucial role in regional financial management, especially in the context of supporting applications such as SIPD. The process of disbursing funds in financial management requires compliance with strict procedures, from submitting applications to reporting accountability.
Pengaruh Pemahaman Muamalah dan Sikap Heuristik Terhadap Pengambilan Keputusan Investasi Syariah pada Mahasiswa Universitas Islam Negeri Sumatera Utara (UINSU) Fudla Azzuhra Rahmawan; Nur Ahmadi Bi Rahmani; Purnama Ramadani Silalahi
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.v5i10.5494

Abstract

This study aims to examine the effect of muamalah understanding and heuristic attitude on sharia investment decision making among students of the Faculty of Economics and Islamic Business at the State Islamic University of North Sumatra (UINSU). Muamalah understanding refers to the knowledge of Islamic rules governing economic transactions, including the prohibition of riba, gharar, and maisir. Meanwhile, heuristic attitude involves the use of rules of thumb that help simplify the decision-making process, especially in complex and uncertain situations. This study was conducted using a quantitative approach through a survey of 271 students selected using purposive sampling technique. Data was collected through a Google Form-based questionnaire and analysed using multiple linear regression. The results showed that both muamalah understanding and heuristic attitude have a significant positive influence on Islamic investment decision making. Simultaneously, these two variables explain about 67,0% of the variation in Islamic investment decision-making. A deep understanding of muamalah helps students in choosing investments that are in accordance with sharia principles, while heuristic attitude allows them to make decisions more quickly and efficiently even in conditions of limited information.
Determinan Minat Berkarir Sebagai Akuntan Pajak: Studi Empiris pada Mahasiswa Akuntansi di Kota Mataram M. Zainul Majdi; Adhitya Bayu Suryantara
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.v5i11.5500

Abstract

This research aims to analyze the factors that influence the interest of accounting students in Mataram in pursuing a career as a tax accountant. The factors studied include motivation, financial rewards, tax knowledge, self-efficacy, and mastery of technology. By using Partial Least Square (PLS) analysis and a sample of 131 respondents, the research results show that motivation and knowledge of taxation have a significant influence on students' interest in pursuing a career in taxation. Students who have high motivation and a strong understanding of taxation tend to choose this career path. However, financial rewards, self-efficacy, and mastery of technology do not have a significant effect on career interest. These findings suggest that intrinsic factors, such as motivation and competence, play a greater role in shaping career interests, while extrinsic factors such as financial rewards and technology are considered secondary considerations.
Pengaruh Kredibilitas Influencer dan Consumer Review Terhadap Minat Beli Produk Ms Glow pada Platform Shopee Muhamat Hasyim Fahmi Midrorun Niami; Imronudin
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.v5i11.5636

Abstract

This research aims to analyze the influence of influencer credibility and consumer reviews on buying interest. The sampling method was purposive sampling technique. The questionnaires were distributed via buying online to 100 respondents.The collected date were analysed using Partial Least Square (PLS) . The results show that both the influencer credibility and consumer review variables are positive and significant influence on buying interest in MS Glow products on the Shopee platform. Has the highest influence on buying interest.

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