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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 1,772 Documents
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Pengaruh Electronic Word of Mouth (E-Wom) Melalui Media Sosial Terhadap Minat Beli pada Produk Kosmetik Maybelline Dedi Iskamto; Amalia, Erika
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.v5i12.5085

Abstract

Advancements in information technology and the internet have transformed how people communicate and share information. E-WOM. Maybelline is one of the most popular and recognizable cosmetic brands, as seen by its #1 sales ranking in Indonesia. This study aims to determine the effectiveness of Maybelline's e-WOM strategy on social media influences consumers' intentions to make purchases. This is inspired by the occurrence and corroborating data showing, although Maybelline has the highest sales proportion of any cosmetic brand in Indonesia, that percentage has been declining year. Furthermore, this research aims to determine the relationship and effect of each element, including information quality, quantity, reliability, usefulness, adoption information, and purchase intention. This study employs a quantitative methodology. Data were gathered through a questionnaire and analyzed using structural equation modeling (SEM) with SmartPLS software. The findings show that information usefulness is positively and significantly impacted by information quantity, quality, and credibility. Adoption of information is positively and significantly impacted by information quality, quantity, reliability, and usefulness. Information adoption has a positive and significant effect on purchase intention. In order to forecast information uptake, this study advises adding more factors related to information quality, quantity, and trustworthiness. Furthermore, the same concept may be applied by future researchers to more niche social media networks.
Pengaruh Pemahaman Akuntasi, Insentif Pajak, dan M-Pajak terhadap Kepatuhan Pelaporan Pajak UMKM di Kabupaten Gunungkidul Aan Pajri Nurtiasmoko; Sri Ayem
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.v5i12.5112

Abstract

Taxes are one of Indonesia's largest sources of income. The number of MSMEs continues to increase every year, which should have an impact on increasing state revenues. Lack of socialization, low tax participation in the MSME sector. MSMEs' low tax participation results from low literacy and understanding of tax calculations. Tax arrears in Gunungkidul Regency have improved due to the Covid-19 pandemic. This study will test whether understanding accounting, tax incentives, M-Tax have an effect on MSME tax reporting compliance. This study used 80 MSME respondents. The questionnaire was administered online and analyzed using IBM SPSS 25 to prove the hypothesis. The results show that understanding accounting and M-Tax influences MSME tax reporting compliance, tax incentives have no effect on MSME tax reporting compliance. The implications for the government as a basis for policy making and support for MSMEs.
Analisis Kinerja Keuangan Bank Syariah Indonesia Sebelum dan Sesudah Merger Menggunakan Metode Maqashid Shariah Index dan Profitabilitas Jupriyansyah; Amrizal; Elinah; Iwan Subandi
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.v5i12.5146

Abstract

Bank Syariah Indonesia was established on February 1,2021. The establishment of Bank Syariah Indonesia was a combination of 3 (three) BUMN Banks (State Owned Enterprises), namely Bank Syariah Mandiri, BNI Syariah, and BRI Syariah. For this reason, the merger of the three banks aims to realize efforts to build an advanced Islamic bank. On the other hand, the progress of an Islamic banking industry is certainly inseparable from the evaluation of the Islamic bank's financial performance. This aims to determine the financial conditions that occurred during a certain period, in which this information is intended for the government, investors and customers of the Islamic bank. So because of this, the authors are interested in measuring the performance of Indonesian Sharia Banks, which can still be said to be new because it is the result of the merger of the three state-owned banks based on the Maqashid Sharia Index and Profitability concept. This research aims to analyze the performance achievements of Bank Syariah Indonesia before and after the merger using the Maqashid Shariah Index and Profitabilta methods and to compare the two performance achievements. The results of the study found that after the Merger, Indonesian Sharia Banks achieved the highest average MSI Performance ratio (Maqashid Syariah Index) and Profitability Performance ratios compared to before the Merger.
Analisis Pelayanan Pusat Kesehatan Masyarakat (PUSKESMAS) Panca Berdasarkan Prinsip Service Excellent Malik Abdul Aziz; Maman Suryaman
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.v5i12.5151

Abstract

Community health centers (Puskesmas) have become one of the people's choices for treatment, medical examinations and so on. Panca Health Center is one of the Community Health Centers in Nagrak Village, District. Pacet, Bandung Regency, is an option for the people there who want to have a health check. Community health centers (Puskesmas) play an important role in providing primary health services for the community. In an effort to improve service quality, the application of the principle of excellent service is crucial. Service excellence is an approach that prioritizes customer satisfaction through providing services that exceed expectations. This research aims to evaluate the implementation of excellent service principles in Community Health Centers, focusing on aspects such as responsiveness, reliability, assurance, empathy and physical evidence. The research method used was a case study at the Community Health Center in Panca. Data was collected through interviews, interviews and direct observation. The research results show that Community Health Centers that apply the principle of excellent service are able to increase patient satisfaction, speed up response time, and improve the quality of communication between health workers and patients. In addition, factors such as continuous training for staff, improving physical facilities, and implementing a health information system also contribute to achieving service excellence. Researchers can conclude that implementing the principle of excellent service in Community Health Centers not only improves service quality, but also strengthens public trust in primary health services. Recommendations are provided to expand the application of these principles to achieve higher standards of health care on an equitable basis.
Strategi Peningkatan Pencapaian Kinerja Guru di Namira Islamic School Rahmat Saleh; Iskandarini; Vivi Gusrini Rahmadani
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.v5i12.5153

Abstract

This study aims to identify strategies that can be implemented to improve teacher performance at Namira Islamic School, an Islamic-based educational institution in North Sumatra. The study employs a mixed-methods approach, combining both quantitative and qualitative methods to obtain more comprehensive results. The population consists of 104 teachers, with a sample of 51 respondents selected using purposive sampling techniques. Based on a SWOT analysis, Namira Islamic School's strengths include high teacher competence, an inclusive work culture, and solid management support. Development opportunities can be leveraged through partnerships with other institutions and the use of technology. However, weaknesses such as heavy workloads, unequal salary systems, and a lack of comprehensive performance evaluations pose significant challenges. This study recommends strategies to improve performance through more effective workload management, the development of technology-based programs, strategic partnerships, and infrastructure enhancement.
Efektivitas Pengelolaan Dana Desa di Desa Pangada’a Kecamatan Dungaliyo Kabupaten Gorontalo Sindi Djafar; Tri Handayani Amaliah; Siti Pratiwi Husain
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.v5i12.5171

Abstract

Effectiveness of Village Fund Management in Pangada'a Village, Dungaliyo District, Gorontalo Regency. Sindi Djafar. 931418121. 2024. Thesis. Accounting Study Program, Accounting Department, Faculty of Economics, Gorontalo State University.This study aims to: 1). to determine the effectiveness of village fund management in Pangada'a, Dungaliyo District, 2) to determine the supporting and inhibiting factors for the effectiveness of village fund management in Pangada'a, Dungaliyo District. The research method used is qualitative descriptive, the location of the study is in Pangada'a Village, Gorontalo Regency. Data collection techniques in the form of observation, interviews and documentation which are then analyzed using qualitative data based on the concepts of Miles and Huberman.The results of the study show: 1). Village fund management in Pangada'a, Dungaliyo District has been carried out but is not yet effective and still requires improvement in aspects of implementation and financial management (administration) and accountability for reporting village financial management to achieve optimal effectiveness. 2). Determining Factors of Effectiveness of Village Fund Management Pangada'a Sub-district has been proven to be a supporting factor in the implementation of effective village fund management, but is still constrained by the aspect of timeliness.
Analisis Kinerja BAZNAS Kota Bengkulu dengan Metode Indonesia Magnificence Zakat (IMZ) Idia Joninda Piolita; Asnaini; Herlina Yustati
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.v5i12.5183

Abstract

This study aims to find out how the management performance, financial performance, and performance of the utilization program at BAZNAS Bengkulu City during 2021-2022 using the Indonesia Magnificence Zakat (IMZ) measurement method. Indonesia Magnificence Zakat is a non-profit organization empowerment and management consulting institution engaged in training, consulting and mentoring, as well as zakat research and advocacy, this performance measurement method is called Zakat Management Excellence Performance. The type of research used in this study is a qualitative evaluation method. The results of the study on three components in BAZNAS Bengkulu City, namely management performance, financial performance, and quality of utilization programs, show that the performance of BAZNAS Bengkulu City obtained a good score in each performance component based on IMZ measurement. In some performances, they show good value components, but there are also those that show low scores, from these results are averaged so that good scores are obtained.
Pengaruh Tingkat Pendidikan, Pemahaman Akuntansi, Pemahaman Teknologi Informasi dan Sosialisasi Terhadap Penerapan SAK EMKM : Studi Kasus UMKM di Kecamatan Rungkut Kota Surabaya Arlangga Cahyo Gumelar Herdianto; R. Sjarief Hidajat
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.v5i12.5184

Abstract

This study aims to examine the effect of education level, accounting understanding, information technology understanding and socialization on the implementation of SAK EMKM. The data of this study are primary data. The questionnaire was given to MSME actors in Rungkut District, Surabaya City. The sample was taken using the probability sampling method, namely random sampling, and 100 MSMEs registered in Rungkut District were obtained. This study uses SEM-PLS Analysis using the SmartPLS 4.0 application. The results indicate information technology understanding and socialization influencing the implementation of SAK EMKM. While the level of education and accounting understanding did not have a positive influence on it. This study has several shortcomings and limitations. Therefore, the next study can further develop the discussion and more accurate results by providing other variables that represent the factors of SAK EMKM implementation.
Pengaruh Price Earning Ratio (PER), Current Ratio (CR), Total Asset Turnover (TAT), Net Profit Margin (NPM), dan Debt To Equity Ratio (DER) Terhadap Return Saham Syariah yang Terdaftar di Bursa Efek Indonesia: Perusahaan Sub Sektor Makanan dan Minuman Periode Januari - Desember Tahun 2023 Nessa Amanah; Idwal B; Herlina Yustati
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.v5i12.5191

Abstract

The aim of this research is to determine the influence of the Price Earning Ratio (PER), Current Ratio (CR), Total Assets Turnover (TAT), Net Profit Margin (NPM), and Debt To Equity Ratio (DER) partially on Sharia Stock Returns Food and beverage sub-sector companies listed on the Indonesia Stock Exchange for the period January-December 2023. This type of research is quantitative research in the form of comparative and time series. The method used in the data collection technique in this research is a purposive sampling data collection technique and the data used in this research is quantitative  data. The data collection techniques used are library research and documentation. From the research results it can be concluded as follows: 1. The PER variable has a positive and significant effect on Sharia Stock Returns. 2. The CR variable has a not positive and significant effect on Sharia Stock Returns. 3. The TAT variable has a positive and significant effect on Sharia Stock Returns. 4. The NPM variable has a positive and significant effect. significant on Sharia Stock Returns 5. The DER variable has a not positive and significant effect on Sharia Stock Returns
Pengaruh Transparansi, Akuntabilitas, dan Sistem Pengendalian Internal Terhadap Kinerja Keuangan Pemerintah Daerah: Studi Kasus di Badan Pengelola Keuangan dan asset Daerah Kota Tidore Kepulauan Jainuddin, Sitna; Gaffar; Mattoasi
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.v5i12.5193

Abstract

This study aims to analyze the influence of transparency, accountability, and internal control system on the financial performance of regional government. This study uses a quantitative and total sampling technique for data collection. The data analysis technique is descriptive quantitative analysis, utilizing t statistics, f statistics, and the coefficient of determination (adjusted R Square) though IBM SPSS 20 for windows. The result shoe that transparency positively and significantly influences the regional government’s financial performance. Similarly, accountability also positively and significantly influences the regional government’s financial performance. Furthermore, internal control systems positively and significantly influence the regional government’s financial performance as well. Simultaneously, transparency, accountability, and internal control system positively and significantly influence the regional government’s financial performance, with a determinant value of 60,7%, while the remaining 30,3% is due to other factors that are not examined in thid study.

Page 75 of 178 | Total Record : 1772

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