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
 75   76   77   78   79 
Pemberdayaan Ekonomi Perempuan Melalui Program Bank BTPN Syariah: Studi Literatur Wulandari, Maulidia; Moch. Khoirul Anwar; Maryam Bte Badrul Munir
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.v5i12.5366

Abstract

Women's economic empowerment has emerged as a central issue in sustainable development. BTPN Syariah, a pioneer in inclusive finance, has been actively involved in empowering women economically through various innovative programs. This research delves into the effectiveness of the business coaching programs and murabahah financing offered by BTPN Syariah. A literature review indicates that these two programs complement each other and have a significant impact on enhancing women's economic capacity. Comprehensive business coaching, ranging from technical training to business network development, has successfully boosted the self-confidence and management skills of women entrepreneurs. Meanwhile, murabahah financing, aligned with sharia principles, has provided fairer and more affordable access to capital, fostering sustainable business growth. The combination of these two programs has not only increased family income but also contributed to poverty reduction, gender inequality reduction, and local economic growth. This study aims to conduct an in-depth analysis of the effectiveness of the business coaching and murabahah financing programs offered by BTPN Syariah in the context of women's economic empowerment through a literature review.  
Analisis Analisis Kinerja Bank BTPN Syariah Periode 2021 – 2023 Menggunakan Metode Indeks Maqashid Syariah Akbar Budi Sampurno; Moch Khoirul Anwar; Maryam Bte Badrul Munir
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.v5i12.5368

Abstract

The aim of this research is to determine the performance of BTPN Syariah bank from 2021 to 2023 using the maqashid sharia index method. The instrument for assessing the performance of sharia banks is the maqashid sharia index which measures the success of a business based on the benefits provided to the wider community. This research uses a quantitative methodology with a descriptive approach, utilizing data sources originating from the annual financial reports of BTPN Syariah bank. Research findings show that the value of the maqashid sharia index on the performance of BTPN Syariah bank has fluctuated. This shows that the performance of BTPN Syariah bank in 2021–2023 is not as good as expected in fulfilling maqashid sharia objectives. The decline in the maqashid sharia index ratio value is currently the cause of the performance of BTPN Syariah bank. Additionally, certain ratios, such as reasonable profits and personal income, cannot be calculated. This is because BTPN Syariah bank does not manage zakat funds and does not apply the PER ratio in the financial audit system in its annual financial reports.
Analisis Strategi Pemasaran Produk Fashion dalam Meningkatkan Pendapatan Pedagang Fashion di Era Persaingan Digital Perspektif Bisnis Islam Studi Kasus Pasar Tradisional Modern (PTM) Nurul Aini; Eka Sri Wahyuni; Badaruddin Nurhab
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.v5i12.5369

Abstract

ModernTraditional Market (PTM) of Bengkulu City based on the 4P concept (Product, Price, Place, Promotion) and the STP approach (Segmentation, Targeting, Positioning) in an effort to increase income and compete in the digital era. In addition, this study also explores the application of Islamic values ​​​​in the marketing strategies applied. To test this, researchers used qualitative methods with data collection techniques through in-depth interviews, observations, and documentation studies. From the results of the study, the results of the study indicate that the 4P-based marketing strategy (Product, Price, Place, Promotion) is well implemented by traders in PTM Bengkulu City. Traders are able to adjust products to developing trends, set flexible prices, rely on physical stores for distribution, and carry out traditional promotions. Meanwhile, in the application of STP (Segmentation, Targeting, Positioning), traders apply segmentation based on demographics and shopping behavior, targeting certain segments such as teenagers and the lower middle class, and positioning quality products that are relevant to trends but remain affordable. Islamic values ​​including shiddiq (honest), amanah (trustworthy), tabligh (transparently conveying information), and fathanah (intelligent) are also applied by traders in their marketing strategies. The application of these values ​​helps build consumer trust and maintain good long-term relationships. Thus, this marketing strategy not only helps traders in facing digital competition, but also creates consumer integrity and loyalty.
Pengelolaan Anggaran Pendapatan dan Belanja Desa Ditinjau dari Partisipasi Masyarakat dan Transparansi di Kecamatan Dimas Arrisky; Rita Martini; Yevi Dwitayanti
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.v5i12.5377

Abstract

The aim of this quantitative research is to determine the influence of Community Participation and Transparency on APBdes. Initial data was obtained from a questionnaire. According to this research, the population consists of six villages in Talang Kelapa District. In this research, purposive sampling technique was used to take 130 individuals as samples. uses purposively chosen criteria to determine topics deemed relevant. The SmartPLS 4.0 program is used to complete data analysis tools with measurement model evaluation and structural model evaluation. This research found that the Community Participation variable makes a significant contribution to the management of village income and expenditure budgets. The transparency variable also makes a significant contribution to the management budget.
Pengaruh Perputaran Piutang dan Perputaran Modal Kerja terhadap Profitabilitas Luthfiyyah Muhadzdzab; Herlina Rasjid; Raflin Hinelo
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.v5i12.5379

Abstract

This research aim to determine the effect of Receivables Turnover and Working Capital Turnover on Profitability in General Insurance Companies Listed on the Indonesia Stock Exchange from 2019 to 2023. The sampling technique for this research is purposive sampling, and the number of samples consists of 9 banking companies. The data collection technique in this research uses secondary data from financial statement data published by General Insurance Companies Listed on the Indonesia Stock Exchange (IDX). The data analysis uses multiple linear regression analiysis, and the data analysis method uses the SPSS 23 application. The test result using multiple linear regression shows that, partially, working capital turnover contributed to a negative and significant effect on profitability, meaning that the increase and decrease in working capital do not affect the profits received by the company. Receivables Tunover hand a positive and significant effect on profitability. Simultan eously, Accounts Receivables Turnover and Working Capital Trunover effected Profitability General Insurance Companies.
The Concept of Economic Independence of Cash Waqf-Based Pesantren and Its Implementation at STIBA Ar Raayah Husnul Khatimah; Nuradi; Nurul Huda
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.v5i12.5402

Abstract

The purpose of the research is to find out how the concept of cash waqf model to achieve economic independence of pesantren and its implementation at STIBA Ar Raayah. This research uses a literature study with a qualitative approach. The results of this study highlight the importance of professional and trustworthy cash waqf investment management and the role of sustainable management in developing cash waqf models for education, especially in STIBA Ar Raayah Islamic boarding schools. The pesantren must be able to develop its capabilities by running a business independently to maintain its existence and no longer depend on its operational funding on students or donors. In terms of higher education pesantren, STIBA Ar Raayah Pesantren has a considerable potential for cash waqf of IDR 71,565,000 per month or IDR 858,780,000 per year or equivalent to USD 52,702 per year (assuming USD1 = IDR 16,269.06 as of June 05, 2024).
Pengaruh Kemiskinan dan Kesempatan Kerja Terhadap Indeks Pembangunan Manusia di Provinsi Sulawesi Tenggara M., Mutmainnah; Harafah, La Ode Muh.; Saranani, Fajar
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.v5i12.5412

Abstract

This study aims to analyze the effect of poverty and employment opportunities on the human development index (HDI) in Southeast Sulawesi Province. This study uses a quantitative approach with an explanatory research method. The data used in this study are poverty data (X1) and employment opportunities (X2) and the human development index (Y) in 17 regencies/cities in Southeast Sulawesi Province with an observation period of 5 years (2019-2023). The data analysis technique in this study is Panel Data Regression Analysis using Eviews 12. The results of the study show that poverty has a negative and insignificant effect on the Human Development Index (HDI) in Southeast Sulawesi Province. This shows that if poverty increases, the Human Development Index will decrease and employment opportunities have a positive and significant effect on the Human Development Index (HDI) variable in Southeast Sulawesi Province. This shows that if employment opportunities increase, the Human Development Index will also increase.
Pengaruh Gaya Hidup dan Literasi Keuangan Terhadap Manajemen Keuangan Pribadi pada Gen Z Muslim di Surabaya Muhammad Fakhri Dzulfikar; Bibi Faiza Farhana; Akhlis Fathikul Islam; Musaidatul Maulidiyah; Fata Habibullah; Maryam Bte Badrul Munir
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.v5i12.5558

Abstract

This study aims to investigate whether lifestyle and financial literacy affect personal financial management in generation Z in Surabaya City. This study uses an associative quantitative research method with all students of Surabaya State University, while the sample used is Muslim students at the Faculty of Economics and Business, Surabaya State University. Data analysis used is the same validity test rehabilitation, normality test, multiple regression test, hypothesis test (t & f) then obtains results for financial literacy and lifestyle variables, the significance value in the F Test is less than 0.005 and the value of f-count> f-table which means Financial Literacy and Lifestyle have a significant effect simultaneously on the Personal Financial Management variable. The Financial Literacy variable has a positive and significant partial effect on Personal Financial Management with the results of the significance value in the T Test which is less than 5% (0.05) and the value of t-count is greater than t-table. While the Lifestyle variable has a negative and insignificant partial effect on Personal Financial Management with the results of the significance value in the T Test which is greater than 5% (0.05) and the value of t-count is smaller than t-table.
Pengaruh Pemahaman Akuntansi dan Software Akuntansi Terhadap Kualitas Laporan Keuangan UMKM di Kabupaten Sleman Yogyakarta Tunjanan, Falens; Nugraeni
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.v5i12.5583

Abstract

MSMEs are Micro, Small, and Medium Enterprises managed by any agency, organization, or individual. In managing MSMEs, it is necessary to have accounting information which is the basis for the management and development of MSMEs. Financial Statements are useful financial information for various things, including finding out the performance of MSME business activities and becoming the basis for MSMEs in making decisions. The purpose of this study is to identify various factors that affect the quality of MSME financial statements. This study was conducted in Sleman Regency, Yogyakarta, with data collection using purposive sampling techniques and, slovin formula as a determinant of the number of samples used, so that 44 MSMEs were involved as samples. This study adopts the Use-Decision theory which explains how financial statements can be beneficial to its users. The data was analyzed using the 2021 version of SPSS, the data analysis used was a classical assumption test and a hypothesis test, there were three variables used, namely the quality of financial statements, as well as accounting understanding and accounting software as variables. The result of this research that has been carried out is that accounting understanding does not affect the quality of financial statements while accounting software affects the quality of financial statements.
Pengaruh Likuiditas, Leverage, Profitabilitas Terhadap Financial Distress Ade Kurniawan Sofyan; Mahroji
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.v5i12.5588

Abstract

Financial Distress describes a significant and continuous decline in a company's financial performance which, if left unchecked, will result in bankruptcy. The main objective of this research is to determine the effect of liquidity, leverage and profitability on financial distress. This research was conducted on property and real estate companies for the 2021–2023 period. A total of 73 companies were selected as samples in collecting data for this research. The relationship between the dependent variable and the independent variables was analyzed using logistic regression. The results of the analysis show that liquidity and profitability have a significant effect on financial distress in a negative direction, while leverage has a significant effect on financial distress in a positive direction. It is hoped that future research can expand the research object and compare various measurement techniques to provide a more comprehensive picture. It is hoped that the results of this research will be useful for stakeholders, especially creditors and investors, in making decisions regarding funding and investment.

Page 77 of 178 | Total Record : 1772

 75   76   77   78   79 

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