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 Etika Bisnis Islam dalam Transaksi Jual Beli Online di Indonesia D Purnomo; Teguh Lesmana; Fitri Novilia; Djoko Wijono; Asri Ady Bakri
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.v5i11.5641

Abstract

The development of the world of technology and increasingly advanced internet networks has an impact on people's consumption techniques, thus giving rise to new shopping channels, namely online. People's need for fast information is very easy, can be accessed by anyone, anytime and anywhere. Internet technology has a very big effect on trade or business. Can access information on goods from anywhere, both from prices, specifications, and making purchase transactions. The purpose of this study is to analyze Islamic business ethics in online buying and selling transactions 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 the application of Islamic business ethics in online buying and selling transactions in Indonesia has not been fully implemented, because there are still some sellers who violate the principles of Islamic business ethics. One example is that there are still some sellers who provide escorts or summaries so that the goods received by the buyer do not match the specifications, the seller does not respond to goods complained about by the buyer, and there are still sellers who do not accept returns.
Hubungan Antara Kompensasi, Keterlibatan Karyawan, dan Kinerja Organisasi John Sihar Manurung; Muhammad Fatkhurohman Albashori; Putri Hartati; Ahmad Salabi; Latifah
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.v5i11.5642

Abstract

The purpose of this study is to determine and analyze the relationship between peace, employee engagement, and organizational performance. 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 The relationship between peace, employee engagement, and organizational performance is very important in the world of work. Because the desire to be able to increase employee engagement, employees who feel motivated tend to be more committed and involved. Engaged employees are more motivated to work hard in helping to achieve organizational goals, which in turn will improve organizational performance. Therefore, to achieve the best results, a balance is needed between peace, employee engagement, and organizational performance. Because the three elements influence each other in creating a productive and successful work environment.
Analisis Penerapan Prinsip Syariah pada Produk Hasanah Card di Bank Syariah Indonesia KCP Cemara Asri Askur Hamid Nasution; Nurul Inayah; Tuti Anggraini
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.v5i11.5674

Abstract

This study aims to investigate the application of sharia principles in Hasanah Card products at Bank Syariah Indonesia KCP Cemara Asri. The background of the study includes the increasing market demand for banking products that comply with sharia principles. The research questions focus on the extent to which Bank Syariah Indonesia implements sharia principles in Hasanah Card products and how the market responds to its implementation. The research method uses a qualitative approach with interviews and document analysis. The provisional hypothesis shows that the implementation of sharia principles in Hasanah Card includes aspects of transparency, fairness, and sharia compliance. However, the adoption of this product still faces some challenges in terms of public understanding and acceptance of sharia features. The author concludes that while Bank Syariah Indonesia has taken sharia principles into account in the development of the Hasanah Card product, further efforts are needed to improve public understanding and acceptance and strengthen overall sharia compliance.
Pengaruh Self Assesment Good Corporate Governance dan Manajemen Risiko Terhadap Kinerja Keuangan: Studi Kasus pada Perusahaan Perbankan yang Terdaftar di BEI Tahun 2018-2020 Syafira Puteri Maharani; Nanda Wahyu Indah Kirana
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 12 (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.v5i12.4153

Abstract

Good implementation of Self-Assessment Good Corporate Governance can support the effectiveness of risk management by ensuring that the corporate governance structure allows for appropriate risk identification, fact-based decision making, and clear accountability in risk management. On the other hand, effective risk management helps support the implementation of the principles of Self-Assessment Good Corporate Governance by minimizing risks that could disrupt the company's performance or reputation. Therefore the puirpose iof this reiseiarch was to deiteirminei thei eiffeict of seilf-asseismeint of good corporatei goveirnancei and risk manageimeint on thei financial peirformancei of banking companieis listeid on thei Indoneisia stock eixchangei duiring thei 2018-2020 peiriod. Thei uiseid data colleiction weirei dokuimeintation and liteiratuirei stuidy. Thei data was analizeid quiantitativeily with classical assuimption teist (Normality Teist, Muiltikolineiarity, Auitokoreilation and Heiteirosceidasticity), Deiscriptivei Statistical Analisis, Muiltiplei Lineiar, Reigreission, Hypotheisis teisting (T teist and F teist). Reiseiarch reisuilt that simuiltaneiouisly, thei indeipeindein variablei has a significant eiffeict on thei deipeindein variablei trouigh thei F teist and partially GCG seilf-asseissmeint has no eiffeifeict on finalcial peirformancei, whilei risk manageimeint partially has an eiffeict on finalcial peirformancei. Thei deiteirminan coeifficieint teist was deipeindeint variablei of 40,1% whilei thei reimaining 59,9% is eixplaineid by otheir variableis that arei not eixamineid.
Trust Memediasi Pengaruh Live Streaming Dan Online Customer Review Terhadap Purchase Decision Produk Skincare Pada Tiktok Shop Klara Rima Angelia; Robertus Basiya
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 12 (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.v5i12.4526

Abstract

The aim of this research is to test trust mediating the influence of live streaming and online customer reviews on purchasing decisions for skincare products at the Tiktok Shop. This type of research is quantitative research. The population of this research is 100 consumers who shop for skincare at the Tiktok Shop. The data analysis technique uses multiple linear regression analysis. The results of this research show that live streaming has a positive and significant effect on trust, online customer reviews have a positive and significant effect on trust, live streaming has a positive and significant effect on purchase decisions, online customer reviews have a positive and significant effect on purchase decisions, trust has a positive and significant effect on purchase decisions, trust mediates the influence of live streaming on purchase decisions, and trust mediates the influence of online customer reviews on purchase decisions.
Peran Komitmen Sebagai Mediasi pada Pengaruh Kecerdasan Emosional dan Supervisi Terhadap Kinerja Pegawai Dwi Poetri, Nadya; Sudarwati; Mariyam, Siti
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 12 (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.v5i12.4531

Abstract

       This research aims to examine and analyze the role of commitment as a mediator in the influence of emotional intelligence and supervision on employee performance. This research method uses a quantitative descriptive design. The population was all employees of SMP Muhammadiyah 5 Surakarta, totaling 38 respondents and the samples used were taken from the entire population. The sampling technique uses census sampling. Data collection uses a questionnaire. The data analysis techniques used are descriptive statistical tests, measurement model tests or outer models including convergent validity, discriminant validity and reliability, structural model tests or inner models including r-square, f-square and estimated path coefficients, hypothesis tests and mediation tests The results of this research show that the variables of emotional intelligence and supervision have a positive and significant effect on employee performance variables through commitment. In this study, the resulting Adjusted R-Square was Y 0.902 or 92.0% and Z 0.864 or 86.4%.
Pengaruh Servant Leadership, Resistance To Change, dan Organizational Commitment Terhadap Organizational Citizenship Behavior (OCB) pada Karyawan PT. Telekomunikasi Selular Regional Jawa Tengah & DIY Nuraisyah Ramadhani Putri; Suhana
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 12 (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.v5i12.4535

Abstract

The objective of this research is for analyze also evaluate the effect of servant leadership, resistance to change, and organizational commitment on organizational citizenship behavior (OCB) of PT. Telekomunikasi Selular Regional Jawa Tengah & DIY. The population on this research is 148 permanent employees and there were 110 respondents with convenience sampling. The data result was collected by questionare with 5 point of likert scale. The examine uses multiple linear regression technique by SPSS software version 16. The research outcome represented that servant leadership had positive affect also significant affect on OCB in PT. Telekomunikasi Selular Regional Jawa Tengah & DIY. Beside that organizational commitment had positive affect also significant affect on (OCB) PT. Telekomunikasi Selular Regional Jawa Tengah & DIY. Meanwhile resistance to change had no affect on OCB in PT. Telekomunikasi Selular Regional Jawa Tengah & DIY. PT. Telekomunikasi Selular is a telecommunications company and there are always innovation related to telecommunication technology, so that it is not support with resistance to change.
Evaluasi atas SP2DK pada Pengusaha Kena Pajak Sonya Azharani Nugrahani; Muslimin
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 12 (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.v5i12.4551

Abstract

In Indonesia, the tax system in place is a self-assessment system, through which taxpayers independently fulfill their tax obligations. Despite this, in practice, taxpayers often encounter non-compliance or errors in reporting. Consequently, the SP2DK is utilized by the DJP to ensure the effective operation of the self-assessment system and the accurate fulfillment of taxpayers' obligations. This article aims to evaluate the implementation of SP2DK for the 2022 Tax Year from the perspective of PKPs who receive SP2DK. The primary focus of this research is to understand how a taxable enterprise encounters and responds to SP2DK and to ascertain the steps taken in providing information to the DJP. The methodology employed involves qualitative research using a case study approach, with the research subjects being Individual Taxpayers who are taxable enterprises and own businesses in the food, beverage, and tobacco wholesale trade and who receive SP2DK in the city of XYZ. The results of this research reveal an underpayment of VAT amounting to IDR 114,191,457 and income tax amounting to IDR 182,504,137, which is repaid in installments within 6 months from the date of the LHP2DK.
Pengaruh CSR Terhadap Financial Performance pada Perusahaan Sub Sektor Makanan dan Minuman Tedaftar di BEI Tahun 2022-2023 Hanifah Ihsani; Yuli Chomsatu Samrotun; Dimas Ilham Nur Rois
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 12 (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.v5i12.4557

Abstract

This research aims to test and analyze the influence of CSR on the financial performance of manufacturing companies listed on the BEI in 2022-2023. The population of this research is all food and beverage sub-sector manufacturing companies listed on the IDX. The sample selection in this study used purposive sampling with certain criteria so that 25 companies were obtained for 2 years of sample data for research. With 11 outlier data. So the sample data obtained is 39 data. The data used is secondary data obtained from financial reports. The data analysis technique uses simple linear regression analysis. The research results show that CSR has no effect on the financial performance of manufacturing companies in the food and beverage sub-sector in 2022-2023
Pengaruh Kepemimpinan Autentik CEO Terhadap Komitmen Afektif dan Symmetrical Internal Communication: Studi pada Perusahan Plywood Temanggung Chike Amanda Selsa; Harmanda Berima Putra
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 12 (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.v5i12.4565

Abstract

This study aims to examine the influence of CEO authentic leadership on symmetrical internal communication and employee affective commitment in the context of a plywood company. This research uses quantitative methods by distributing questionnaires to 190 plywood company workers around Temanggung. The results of analysis using regression analysis show that authentic leadership has a positive effect on affective commitment and symmetrical internal communication in the context of plywood companies in Temanggung.

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