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All Journal Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah JMKSP (Jurnal Manajemen, Kepemimpinan, dan Supervisi Pendidikan) Tibuana : Journal of Applied Industrial Engineering Jurnal Ilmiah Psyche Media Akuntansi Humanism : Jurnal Pengabdian Masyarakat Metta : Jurnal Ilmu Multidisiplin Jurnal Kolaboratif Sains Indonesian Marketing Journal Jurnal Pengabdian Ibnu Sina Jurnal Abdimas Maduma Journal of Education, Religious, and Instructions (JoERI) Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Journal of Manufacturing in Industrial Engineering & Technology SCIENTIA JOURNAL : Jurnal Ilmiah Mahasiswa Prosiding Seminar Nasional Ilmu Sosial dan Teknologi (SNISTEK)
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Journal : Al-Kharaj: Jurnal Ekonomi, Keuangan

 1 
Analisis Faktor-Faktor yang Mempengaruhi Minat Penggunaan Fintech Sebagai Alat Pembayaran oleh UMKM di Kota Batam Novison; Poniman
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 5 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i5.1632

Abstract

Technological advances in the financial sector can already be felt by entrepreneurs with innovations in the use of technology such as financial technology or abbreviated as fintech. Fintech is a service that aims to speed up various financial services such as transactions for MSMEs. They use fintech as a payment tool to simplify and speed up the payment process. This research aims to evaluate the influence of perceived ease of use, benefits of use, risks and trust on interest in using fintech as a means of payment. In the city of Batam, there are around 81,575 MSMEs registered with the Department of Cooperatives and Micro, Small and Medium Enterprises. The research sample was 100 MSMEs selected using the Slovin formula and simple random sampling method. The t test results show that perceived ease of use and perceived benefits of use significantly influence interest in using fintech as a means of payment. However, risk and trust do not have a significant influence on interest in using fintech as a means of payment. The results of the f test show that together, perceived ease of use, perceived benefits of use, risk and trust have an influence on interest in using fintech as a means of payment.
Analisis Faktor-Faktor yang Mempengaruhi Kepatuhan Wajib Pajak Kendaraan Bermotor di Kota Batam Muhamad Tedy Lum; Poniman
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 5 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i5.1732

Abstract

The objective of this study was to investigate the impact of various factors that influence compliance with motor vehicle tax obligations. The aforementioned elements comprise the execution of Samsat Keliling, the E-Samsat Program, and tax sanctions. This study employed a quantitative methodology, with the primary means of data collection being the distribution of questionnaires. In this investigation, the population was 442,092. One hundred individuals were sampled utilizing the Slovin formula, which introduced a 10% margin of error. The data analysis methodology incorporates a variety of linear analysis techniques, and SPSS version 29 is utilized for data processing. Motor Vehicle Taxpayer Compliance is significantly impacted by the concurrent implementation of Samsat Keliling, the E-Samsat Program, and tax sanctions, according to the findings of this study. The impact of motor vehicle taxpayer compliance is notably influenced by the implementation of Samsat Keliling and the E-Samsat Program. Tax sanctions, meanwhile, have little impact on the compliance of motor vehicle taxpayers. Keywords: Implementation of Samsat Keliling, E-Samsat Program, Tax Sanctions
Analisis Diversifikasi Aset, Risiko dan Ukuran BPR Terhadap Efficiency pada BPR yang terdaftar di OJK Dermawan, Prince; Poniman
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 4 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i4.6724

Abstract

                This study aims to analyze the impact of asset diversification, credit risk, and the size of Rural Banks (BPR) on operational efficiency at BPRs registered with the Financial Services Authority (OJK) during the period of 2019-2022. The study shows that asset diversification does not significantly affect BPR efficiency, with a Loan to Deposit Ratio (LDR) coefficient of 0.329830 and a probability of 0.7441, indicating that poorly managed diversification can increase operational risks and decrease efficiency. Previous studies support this finding, suggesting that BPRs should select more targeted investment portfolios to reduce risks and support efficiency. On the other hand, credit risk, measured by the Non-Performing Loan (NPL) ratio, has a significant positive effect on BPR efficiency, with a coefficient of 2.300770 and a probability of 0.0294. The higher the NPL, the greater the credit risk faced, leading to increased operational costs and decreased efficiency. Meanwhile, BPR size has a significant positive impact on efficiency, with a coefficient of 2.57133 and a probability of 0.0022, indicating that larger banks tend to be more efficient due to greater access to financial resources and better economies of scale. Overall, asset diversification, credit risk, and BPR size together explain 87.5% of the variation in BPR efficiency. Therefore, BPR management needs to focus on good risk management and maintain a balance between asset diversification and bank size to sustainably improve operational efficiency.
Penerapan Metode Activity Based Costing for Water Footprint Accounting pada Usaha Laundry Coin Kota Batam Harefa, Josman; Poniman
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 4 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i4.6746

Abstract

This study aims to apply the Activity Based Costing (ABC) method in water footprint accounting for coin laundry businesses in SS Laundry Coin. Through this approach, we analyze the costs associated with water usage and the laundry process to determine the contribution of each activity to the total costs. The method used includes data collection through direct observation and interviews with laundry business owners. The results indicate that the implementation of the ABC method enables business owners to better understand water expenditures, identify activities that impose the most costs, and discover opportunities for efficiency in resource usage. The conclusion of this study recommends the importance of applying the ABC method in water footprint accounting to enhance the sustainability of laundry businesses in SS Laundry Coin.
Kepercayaan Diri Mahasiswa Akuntansi Indonesia dalam Mengadopsi Kecerdasan Buatan (AI) Ester Sari Lumban Tobing; Poniman
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 4 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i4.6951

Abstract

This study aims to examine the factors that influence accounting students in Batam City in Adopting Artificial Intelligence (AI) with independent variables namely Self-Confidence, Training and Technological Infrastructure. The population in this study were accounting students in Batam City semesters 3, 5, and 7. The method used in sampling was purposive sampling technique. The sample in this study amounted to 100 people obtained using the slovin formula. Data were obtained by distributing questionnaires and using a Likert scale and then processed using SPSS Version 26. The results of this study indicate that Self-Confidence (X1) does not have a significant effect on Adopting Artificial Intelligence with a value of 0.853> 0.05, Training (X2) has a significant effect on Artificial Intelligence (AI) with a significance value of 0.000 <0.05 and Technological Infrastructure (X3) has a significant effect on Adopting Artificial Intelligence (AI) with a significance value of 0.000 <0.05. The magnitude of the influence of the independent variable with the dependent variable is 0.707 or if in percentage it is 70.7% as shown by R adjective square.
Co-Authors Adherina Perabu Ahmad Yani Andi Zuhra Ibrahim Andika Putra Anwar Arjunah Ayu Andriyaningsih Bela Safitri Latowale Br Purba, Neni Marlina Burmansah Burmansah cintiya Dermawan, Prince Devi Naibaho Donny Adiatmana Ginting E Janrosl, Viola Syukrina Emilia Putri Lestari Ester Sari Lumban Tobing Farid H Tamim Gina Sonia Graha Pratiwi, Rezky Harefa, Josman I Gede Januariawan Ilahiyah, Al-ma’rifati Khoerotunisaliswati Mandati, Sri Amaliah Maya Ranti Milawati Muhamad Tedy Lum Muhammad Sirod Niluh Desy Purnamasari Novison Nurhayati Marada Nurlita Kapiso Pardono Prima, Argo Putra Priono Purba, Neni Marlina BR PURWANDOKO, EDI Putri Septiani Reyvana Ritonga, Irma Sri Lestari Rohman, Albaru Seriasih, Ni Wayan Siti Alifa Sitorus, David Humala Solly Aryza Suherman, Hendra Suwadnyana, I Wayan Taridi Tisna Kurniawan, I Wayan Tri Anggraini Tri Arie Bowo Wiyarno, Yoso Yudit Yuliadi Yuliana Yuliana Yuliansyah Zetli, Sri Zhanaz Tasya Zuherna