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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 Ukuran Perusahaan, Pertumbuhan Aset, Keberwujudan Aset, Leverage, Dewan Direksi, dan Beban Penjualan Terhadap Kinerja Keuangan Agnes Anggraini; Eny Purwaningsih
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.v5i12.4669

Abstract

This research aims to determine the results of the analysis of the influence of company size, asset growth, asset tangibility, leverage, board of directors, and sales expenses on the financial performance of companies operating in the food and beverage consumption industry sector that have been listed on the Indonesia Stock Exchange in the specified time period. starting from 2021-2023. By using a quantitative approach, this research succeeded in analyzing secondary data originating from 38 companies operating in the food and beverage consumption industry sector which have been declared to meet certain criteria. The results obtained from multiple linear regression analysis state that simultaneously, the six independent variables produce a significant influence on financial performance. Partially, company size and board of directors have a negative and significant influence on financial performance. Meanwhile, asset growth and asset tangibility have a positive and insignificant influence on financial performance. Leverage has an insignificant negative influence on financial performance. Meanwhile, sales expenses have a positive and significant influence on financial performance. The results obtained in this research reveal that operational strategies and resource management must be prioritized in order to achieve optimal financial performance in the consumption industry sector which operates in the food and beverage sector. It is hoped that carrying out this research can contribute to the literature regarding factors that can influence the financial performance of the food and beverage sector in Indonesia.
Analisa Penerapan Prinsip Ekonomi Islam pada Aplikasi Digital Perdagangan Fisik Emas Fahad, Sultan; Arasy Fahrullah
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.v5i12.4678

Abstract

This research aims to investigate the outcomes of applying Islamic economic principles to digital gold trading on the MetalGO app. The study employed a qualitative research method with a descriptive approach, supplemented by descriptive quantitative methods involving interviews with four key informants: Islamic economists, app developers, and two users. Data collected included both primary (interview narratives) and secondary (literature review) sources, which were analyzed using qualitative and descriptive analysis techniques. The findings indicate that MetalGO is compliant with Islamic principles in its online gold trading operations, allowing users to purchase gold according to Shariah law. The app enables users to acquire physical possession of gold starting from 10,000 units, which can be delivered to their specified address upon request. Despite being an online gold trading platform, MetalGO adheres to Islamic economic principles such as Ekonomi Illayah, Ekonomi Rabbaniyah, and sma’ or asma’ wa sifat.
Pengaruh Kompensasi dan Dukungan Manajerial Terhadap Kepuasan Kerja Karyawan: Studi Kasus pada Karyawan CV. Indo Bata Beton Maulana Abdul Rohman; Faizal Mulia Z; Nor Norisanti
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.v5i12.4719

Abstract

The purpose of this study is to determine the effect of Compensation and managerial support on employee job satisfaction at CV. Indo Bata Beton. The method used is a quantitative approach, including several linear regression tests and classical assumption tests. The sample size consists of 36 respondents. Data collection was conducted through questionnaires distributed to respondents, using a Likert scale of 1-5. Data analysis was performed using SPSS 27 software. The results of the study show that Compensation has a significant positive effect on job satisfaction of employees at CV. Indo Bata Beton, both partially and simultaneously, while managerial support does not significantly affect job satisfaction. However, Compensation and Managerial Support can predict the level of job satisfaction.
Analisis Hubungan Antar Manusia dan Lingkungan Kerja Fisik Terhadap Etos Kerja Asrori Muhtarom; Faizal Mulia Z; Kokom Komariah
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.v5i12.4726

Abstract

The purpose of this study is to describe human relations, physical work environment, and work ethic. Then to analyze the effect of human relations, physical work environment on employee work ethic at Perumda Air Minum Tirta Jaya Mandiri Sukabumi Regency. This study uses associative research methods with a quantitative approach. The population is all employees of Perumda Air Minum Tirta Jaya Mandiri totaling 58 people using saturated sampling. The type of data used is primary and secondary data, the measurement of this study using a semantic differential scale. In this research analysis technique, namely using validity test, reliability test, correlation coefficient analysis, coefficient of determination analysis, multiple linear regression analysis, research model testing (F test), and hypothesis testing (T test). Based on the results of the study, it is obtained that the relationship between the variables of Human Relations and the Physical Work Environment on Work Ethic is 0.874, including the criteria for a very strong relationship, the magnitude of the influence of Human Relations on Work Ethic is 0.667, and the magnitude of the influence of the Physical Work Environment on Work Ethic is 0.615 or 76.4% while the remaining 23.6% is influenced by other factors not included in this study.
Analisis Strategi Pengembangan Bisnis Menggunakan Bisnis Model Kanvas pada Industri Logistik: Studi PT XYZ Zakaria, Mohammad Arsyi; Alfanur, Farah
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.v5i12.4750

Abstract

This research analyzes and formulates the business strategy of PT XYZ using the Business Model Canvas to enhance and innovate in the logistics industry. The focus of the study is to identify logistics challenges, analyze the business model, develop business strategies, and provide policy recommendations to improve PT XYZ's competitiveness and operational efficiency. This research incorporates SWOT, PESTLE, and Porter’s Five Forces analyses in evaluating the nine building blocks of the Business Model Canvas. As a result, 26 strategies were developed, consisting of 9 SO strategies, 4 ST strategies, 6 WO strategies, and 6 WT strategies. Through focus group discussions and member checks, 9 priority strategies were identified and categorized into three approaches: short-term, medium-term, and long-term. The short-term strategies include offering competitive pricing packages, adopting innovative technology, and strengthening relationships with business partners. The medium-term strategies emphasize communication integration through social media and improving service quality. The long-term strategies focus on expanding the partner network and building innovative and sustainable partnerships. The implementation of the nine building blocks in the Business Model Canvas demonstrates PT XYZ's comprehensive adaptation to market dynamics and operational challenges, with the ultimate goal of strengthening its market position and supporting the company's sustainable growth.
Analysis of The Influence of Sharia Financial Institutions on Economic Growth in The Top Global Islamic Economy Index (GIEI) Countries Leny Indahsari; Heni Noviarita; Muhammad Iqbal Fasa
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.v5i12.4774

Abstract

The high level of Muslim growth has resulted in increased spending by Muslims on sharia goods or services. One of them is the increase in demand for sharia financial institutions in 2020/2021, which can be seen from the increase in performance, namely 17 billion or the equivalent of 246% from the previous year. The aim of this research is to determine and analyze the influence of sharia financial institutions on economic growth in 10 Global Islamic Economy Index (GIEI) countries. This research uses a descriptive quantitative research approach with spatial analysis in 2017-2022. The results of this research show that in the short and long term there is spatial dependence on economic growth in the 10 Global Islamic Index (GIEI) countries. The results of the spatial regression analysis show that the independent variables that have a significant influence are the asset value of sharia banks, the value of sukuk assets and the value of takaful assets with spatially correlated values ​​between regions. The asset value of sharia banks and sukuk has a positive effect, this is due to the implementation of the sharia system and the investment made by sharia banks and sukuk which can increase productivity and investment is dominated by sustainable development while takaful has a negative effect on economic growth, this is because most of the assets takaful is invested in the capital market and the public's literacy level regarding takaful is still low.
Analisis Faktor-Faktor yang Mempengaruhi Kinerja Sistem Informasi Akuntansi pada Rumah Sakit Slamet Riyadi Rehaninditya Annisa Wibowo; Anita Wijayanti; Yuli Chomsatu
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.v5i12.4781

Abstract

If the use of an accounting information system is not followed by adequate quality from its users, the accounting information system will not function as it should, even if the most sophisticated system design is used. Such problems arise in the use of information systems among employees at Slamet Riyadi Hospital, Surakarta, especially those related to finance. It can be seen from the above phenomenon that there is still dissatisfaction with the quality of the accounting information system used because employees still have difficulty using it. The type of research used is a quantitative approach. The data source used is primary data. This research was conducted at the Slamet Riyadi Hospital, Surakarta, with the research population being employees in the finance and accounting departments who used information systems with a total of 100 people and the sample for this research was 38 people using Saturated Sampling. The results of this research are that there are factors that have a positive influence on the performance of accounting information systems, namely top management support factors, and user involvement and personal technical abilities do not have a positive influence
Camel's Analysis of Banking Financial Performance Listed on The IDX Nur Aini, Sinta; Takarini, Nurjanti
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.v5i12.4788

Abstract

Financial performance analysis aims to assess the effectiveness and efficiency of a company's financial management. This study aims to measure the influence of the CAMEL (Capital, Asset Quality, Management, Earning, and Liquidity) variables on the bank's financial performance, which is measured using return on assets (ROA). The method applied in this study is a quantitative approach with multiple linear regression. This study examines the relationship between the independent variable of CAMEL and the dependent variable of financial performance (ROA). The data used is secondary data in the form of annual financial statements from banks listed on the Indonesia Stock Exchange (IDX) for the period 2020 to 2023. The results of the study show that asset quality, liquidity, and capital have no effect on the financial performance of banks, while management and income have a significant influence.  
Pengaruh Rasio Profitabilitas Terhadap Harga Saham: Studi Kasus pada Perusahaan Manufaktur Subsektor Rokok yang Terdaftar di Bursa Efek Indonesia Periode 2014 – 2023 Pratama Darajat, FIkry; Suria Manda, Gusganda
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.v5i12.4791

Abstract

The investigation was directed in order to ascertain, analyzing and describing the effect of Return On Assets, Return On Equity and Net Profit Margin on share prices in cigarettes subsector manufacturing companies Listed with the Stock Exchange of Indonesia during 2014-2023. The method used in the study is descriptive verification through a quantitative approach. The sampling technique used in the study is purposive sampling. Obtained 4 out of 5 populations, namely a total of 40 data. The information utilized in this study is supplementary information gleaned from the Indonesian Stock Exchange website and cigarette company websites. The analysis used is the classical assumption test, multiple linear regression analysis, coefficient of determination (R²) test and hypothesis testing. The results of this study state that the coefficient of determination (R²) test obtained a value of 0.794 or 79.4%, then the remaining 0.206 or 20.6% was stated by other factors not examined. Partial test results show that Return On Assets, Return On Equity and Net Profit Margin influence stock prices, and simultaneous test results show that Return On Assets, Return On Equity and Net Profit Margin influence stock prices. Keywords: Return On Asset, Return On Equity, Net Profit Margin, and Stock Prices.
Pengaruh Ketidakpastian Globalisasi Keuangan dan Investasi Asing Langsung Terhadap Pertumbuhan Ekonomi dengan Pendekatan Akuntansi Arus Dana di Indonesia Tahun 2019-2022 Dewi Ayu Wulandari; Rida Perwita Sari
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.v5i12.4796

Abstract

Economic growth is an important indicator that reflects changes in a country's economic conditions toward a better state. Using a cash flow accounting approach, this study examines the effect of uncertainty in financial globalization and foreign direct investment on economic growth in Indonesia from 2019 to 2022. Indonesia's economic growth has fluctuated significantly during the COVID-19 pandemic, with a sharp decline in 2020 and recovery in 2021 and 2022. Global uncertainty and international conflicts, such as the Russia-Ukraine war, have also affected the global and domestic economies. Partial Least Square (PLS) analysis techniques and secondary time series data are used in this study’s quantitative methodology. The findings indicate that while foreign direct investment has a positive and considerable impact on economic growth, financial globalization uncertainty has no discernible impact on Indonesia’s economic growth. These result highlight the role that foreign investment plays in stimulating economic growth as well as the necessity of enacting laws that promote an environment that is favorable to investment. The cash flow accounting method offers a more thorough view of how foreign direct investment affects the domestic economy.

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