cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
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
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
 74   75   76   77   78 
Women in the Boardroom: A Catalyst for Tax Avoidance? Stanley, Nicklaus; Widianingsih, Luky Patricia
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.v5i12.5205

Abstract

Tax is pivotal in a country’s economy because it is a nation’s largest source of income, However, taxpayers and the government have contrasting viewpoints regarding taxation. Taxpayers perceive taxation as a financial “burden” whereas the government considers tax as their source of revenue “revenue.” Due to the differing perspectives on taxation, taxpayers, especially firms, tend to resort to tax avoidance strategies to reduce their tax expenses. Therefore, the intent of this empirical study is to examine the effect of board gender diversity on corporate tax avoidance practices in the financial sector from 2021 to 2023 using the panel data regression approach. The results of this research study show that board gender diversity is associated with increased corporate tax avoidance practices. The controlled variables, firm size and leverage, do not significantly affect tax avoidance practices, whereas profitability has a significant positive effect. This result aligns with the critical mass theory in which a small proportion of female directors on the board cannot influence the decision-making process of a firm since they will just be ignored.
The Impact of Product Quality and Brand Image on Customer Loyalty of Tolak Angin Through Consumer Satisfaction as an Intervening Variable (A Study on Sidomuncul Products Consumers in Samarinda) Desi Caprianti; Eddy Soegiarto; Eka Yudhyani
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.v5i12.5207

Abstract

This study aims to analyze the impact of product quality, brand image, and customer satisfaction on customer loyalty for Sido Muncul products, a leading herbal medicine producer in Indonesia known for products like Tolak Angin and Kuku Bima Ener-G! The research utilizes Partial Least Squares (PLS) methodology to analyze data collected from 190 respondents, categorized by gender, age, occupation, and purchase frequency. The analysis demonstrates that product quality significantly influences customer satisfaction (path coefficient 0.88; t-statistic 36.224), and customer satisfaction significantly impacts customer loyalty (path coefficient 0.721; t-statistic 7.104). However, brand image does not significantly affect customer satisfaction (path coefficient 0.021; t-statistic 0.637). The model explains 78.6% of the variation in customer satisfaction and 75.1% in customer loyalty, with a predictive relevance (Q²) of 0.947. The study is limited by its sample size and the specific focus on Sido Muncul products, which may affect the generalizability of the results to other industries or brands. The findings suggest that companies should prioritize enhancing product quality and ensuring customer satisfaction to foster customer loyalty, rather than focusing on brand image alone. This research contributes to the understanding of the relative importance of product quality and customer satisfaction in influencing customer loyalty, with specific insights into the herbal medicine industry in Indonesia.
Moderasi Pertumbuhan Ekonomi Terhadap Pengaruh Dana Perimbangan Daerah dalam Pengalokasian Belanja Modal pada Pemerintah Provinsi di Indonesia Melasari; Fitriasuri
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.v5i12.5226

Abstract

This study examines the impact of regional equalization funds on provincial government capital expenditure in Indonesia, with economic growth as a moderating variable. The analysis was conducted using secondary data from the APBD realization reports and the Central Statistics Agency for the period 2018-2022. The results show that general allocation funds, special allocation funds, and revenue sharing funds have a significant impact on capital expenditure. Economic growth was found to moderate the relationship between revenue sharing funds and capital expenditure, but not for general allocation funds and special allocation funds. These findings provide important insights for optimizing regional fiscal policies to increase revenue and capital expenditure, as well as supporting the equitable distribution of infrastructure development.
Pengaruh Kualitas Pelayanan dan Kemampuan Sumber Daya Manusia Terhadap Kesejahteraan Anggota Koperasi Wahidiyah Kecamatan Kedungwaringin Ririn Uke Saraswati; Suripto Moh. Zulkifli; Satim Hamid
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.v5i12.5256

Abstract

This study aims to determine the effect of service quality and human resource capabilities on the welfare of Wahidiyah Cooperative members of Kedungwaringin District, both partially and simultaneously. Quantitative research method with descriptive approach. The population in this study were all cooperative members. The sampling technique used Non Probability Sampling technique with a sample size of 120 people. Data collection using a questionnaire. The data analysis technique used is multiple linear regression analysis, classical assumptions and hypotheses. The results of data quality show all valid and reliable. Partial test results for service quality variables show tcount (7.571)> from ttable (1.980) and sig value 0.00 <0.05 then Ho is rejected and Ha is accepted which means there is a positive and significant influence on member welfare. Partial test results for the human resource capability variable show tcount (15.269)> from ttable (1.980) with a sig value of 0.00 <0.05, so Ho is rejected and Ha is accepted, which means there is a positive and significant influence on member welfare.  The test results simultaneously obtained the value of fcount (117.840)> from ftable (3.07) with a sig value of 0.00 <0.05 it can be concluded that H0 is rejected and Ha is accepted, meaning that service quality (X1) and human resource capabilities (X2) together have a significant effect on the welfare of members.
The Influence of Discipline and Work Ethics, as well as Work Environment, on Employee Performance through Job Satisfaction as an Intervening Variable among Employees of the East Kutai Regional House of Representatives Abdi Firdaus; Titin Ruliana; Andri Indrawati
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.v5i12.5263

Abstract

This study aims to analyze the impact of work discipline, work ethics, and work environment on job satisfaction, as well as their effect on employee performance among employees of the East Kutai Regency DPRD. The research employs a quantitative approach with a descriptive format, utilizing a saturated sampling technique on a population of 101 employees. Data were collected through fieldwork research and library research. The findings reveal that work discipline has a significant positive effect on job satisfaction, while work ethics shows a positive but insignificant effect. The work environment significantly enhances job satisfaction. Additionally, job satisfaction significantly influences performance, as do work discipline, work ethics, and work environment. Notably, work discipline positively impacts performance through job satisfaction, while work ethics has a positive but insignificant effect through job satisfaction. The study's limitations include the relatively small sample size and focus on a specific population, which may limit the generalizability of the results to broader contexts. Organizations should focus on improving work discipline and the work environment to enhance job satisfaction, ultimately boosting employee performance. This research contributes to understanding the relationships between work discipline, work ethics, work environment, job satisfaction, and employee performance, particularly within the context of local government institutions in Indonesia.
Pertanggungjawaban Penyedia Jasa Telekomunikasi Atas Kerugian Daur Ulang Nomor SIM Card di Kota Gunungtua Perspektif Maslahah Mursalah Silvi Aznidar Siregar; Sahliah
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.v5i11.5303

Abstract

The practice of recycling SIM card numbers by telecommunications providers often results in losses for existing customers, such as misuse of personal data and communication disruptions. This research aims to identify the types of losses experienced by customers due to the recycling of SIM card numbers and to analyze the accountability of telecommunications service providers for the losses incurred from the recycling of SIM card numbers from the perspective of Maslahah Mursalah. This type of research is empirical legal research with a living case studies approach, a statute approach, and a conceptual approach. Data is collected using interviews and document studies. The data is then processed and analyzed using qualitative methods. The results of this research indicate that the practice of recycling SIM cards in Gunungtua city leads to losses such as financial losses, reputational damage, and privacy breaches. In the perspective of maslahah mursalah, customers feel that the recycling of the number does not provide them with benefits compared to the operators who gain many advantages and profits. A review of the maslahah mursalah concerning the practice of recycling SIM card numbers indicates that if the harms outweigh the benefits, then it is not permissible. Furthermore, telecommunications service providers must be held accountable for any losses experienced by customers due to the practice of recycling SIM card numbers.
Analisis Lingkungan Kerja Fisik untuk Meningkatkan Kinerja Pegawai UPTD Balai Latihan Kerja di Dinas Tenaga Kerja dan Transmigrasi Kabupaten Karawang Mustafa Kemal Pasha; Budi Rismayadi; Wike Pertiwi
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.v5i12.5324

Abstract

The purpose of this study is to determine the work environment in the UPTD Balai Pelatihan Kerja and what are the problems in the work environment that affect the improvement of employee performance, and to find problems and solutions that can provide benefits as improvements for its employees. Through a qualitative descriptive method using case studies, field observations, and documents of research activity results. The results of this study indicate that an uncomfortable and ineffective work environment can cause a decrease in employee performance in the UPTD Balai Pelatihan Kerja Transmigration Karawang Regency, which has an impact as evidenced by the results of observations that there are several problems related to the work environment. Based on the results of the qualitative descriptive analysis, it can be concluded that by implementing new policies related to the work environment, employee performance can be improved, because a good and comfortable work environment will create working conditions that can provide employee motivation/enthusiasm to work. A good work environment is expected to increase employee performance which can provide benefits for both the organization and employees
Peluang Pengembangan Pariwisata Halal Melalui Optimalisasi Wakaf di Daerah Istimewa Yogyakarta Irawan Agung Wibowo; Nur Fatwa
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.v5i12.5330

Abstract

The development of the Islamic economy is not limited to the Islamic banking sector, but also encompasses other growing aspects, such as halal tourism. Halal tourism is a tourism segment that adheres to the principles of Islamic Sharia, including aspects of food, accommodation, entertainment, and other services. This phenomenon reflects significant growth in global awareness of Islamic culture, values, and ethics. The development of the concept of halal tourism in the Special Region of Yogyakarta reflects a commitment to maintaining and enhancing tourism appeal, with a focus on services in line with Sharia principles. Various tourist attractions in this region have been upgraded towards the concept of halal tourism, taking into consideration the needs of Muslim travelers. However, further efforts in innovation and development are still required to ensure a quality tourism experience. This paper aims to delve deeper into the potential of tourism to be developed into halal tourism in the Special Region of Yogyakarta, and optimization strategy of halal tourism development based on waqf and its benefits. This writing method employs a qualitative approach with literature review and observation. This is to facilitate researchers in obtaining accurate data in the field.
Supervisi Pembelajaran Sebagai Upaya Mewujudkan Keefektifan Manajemen Kelas Vicka Bella Fahira; Nunuk Hariyati; Sri Setyowati; Amrozi Khamidi
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.v5i12.5346

Abstract

This research aims to determine the effectiveness of learning supervision in achieving classroom management at the school. The research subjects include a primary school and a kindergarten in Surabaya. The method used in this study is qualitative descriptive with a case study approach. The results indicate a positive correlation between the structured and systematic supervision process, as outlined by Glickman, and the progress in classroom management carried out by teachers. This approach also has a positive impact on student learning outcomes.
Pengaruh Pengetahuan dan Religiusitas Terhadap Keputusan dalam Berwakaf Uang di Provinsi Nusa Tenggara Barat yang di Moderasi oleh Kesadaran Berwakaf Uang Aulani, Dina; Rois, Ihsan; Hidayat, Ali Akbar
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.v5i12.5362

Abstract

Waqf is one of various aspects in the teachings of the Islamic religion which is based on the social and spiritual spheres. Where economic welfare and the welfare of the people are important and highly emphasized aspects, especially in cash waqf. Waqf cash is an asset intended for humanitarian donations and is intended for a long period of time. This research was conducted with the aim of analyzing the influence of people's knowledge and religiosity which is moderated by waqf awareness on decisions regarding cash waqf in West Nusa Tenggara Province. In this research, quantitative research was used using a associative approach, where non-probability sampling through a purposive sampling approach was used as a method for collecting research data. Meanwhile, it is known that the entire population of West Nusa Tenggara is not yet numerous, so this research sample was constructed using the Lemeshow formula where the research sample consisted of 100 respondents. This research uses primary data collected through questionnaires. Meanwhile, the data analysis tool uses Structural Equation Modeling (SEM) using SmartPLS 4.0 software. The results of this research show that knowledge and religion have a positive, although not significant, effect on the decision of the people of West Nusa Tenggara Province to give cash waqf, meanwhile knowledge and religion moderated by awareness have a positive and significant effect on the decision of the people of West Nusa Tenggara Province to give cash waqf.

Page 76 of 178 | Total Record : 1772

 74   75   76   77   78 

Filter by Year

2023 2026


Reset
Filter By Issues
All Issue Vol. 7 No. 4 (2026): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 3 (2026): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 2 (2026): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 1 (2026): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 12 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 11 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 10 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 9 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 8 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 7 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 6 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 5 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 4 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 3 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 2 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 1 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 12 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 11 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 10 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 9 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 8 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 7 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 6 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 5 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 4 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 3 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 2 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 1 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 4 No. 6 (2023): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam More Issue