cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Mujahidin
Contact Email
mujahidin@iainpalopo.ac.id
Phone
+6281243481878
Journal Mail Official
al-kharaj@iainpalopo.ac.id
Editorial Address
Jl. Bitti, Blandai Kota Palopo
Location
Kota palopo,
Sulawesi selatan
INDONESIA
Al-Kharaj: Journal of Islamic Economic and Business
Published by Institut Agama Islam Negeri Palopo
ISSN : 2686262X     EISSN : 26859300     DOI : 10.24256/kharaj.v4i2
Core Subject : Economy,
Economics, Econometrics & Finance
Al-Kharaj, Journal of Islamic Economic and Business is peer-reviewed journal published by program studi ekonomi syariah , Institut Agama Islam Negeri (IAIN) Palopo. Al-Kharaj focus on the research of Islamic Economic and Business. The aims of this journal is to explore and develop economic related to Islamic and Business. This Journal welcomes contributions from researchers in related diciplines.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 6 Documents
 1 
Search results for , issue "Vol 1, No 1 (2019)" : 6 Documents clear
Sistem Keuangan Islam: Sebuah Telaah Teoritis Muh Arafah
Al-Kharaj: Journal of Islamic Economic and Business Vol 1, No 1 (2019)
Publisher : IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (295.583 KB) | DOI: 10.24256/kharaj.v1i1.801

Abstract

Sistem Keuangan Islam merupakan embrio kekuatan ekonomi di negara ini, di zamannya ia mampu menjadi sistem yang bisa mensejahterakan umatnya. Di masa krisis, ia mampu lolos dari kebangkrutan, sekalipun tidak mendapat bantuan dana BLBI. Konsep yang mengandung ke-Islaman ini harus menjadi kekuatan baru dalam membangkitkan kembali perekonomian negeri ini. Sistem Keuangan Islam ini berkembang pesat memainkan peranan penting dalam mengalokasikan sumber daya dan meningkatkan pembangunan ekonomi.
Analisis Pengaruh Tingkat Likuiditas Terhadap Profitabilitas Pada PT. PLN (Persero) Kabupaten Bulukumba Fahira Fahira
Al-Kharaj: Journal of Islamic Economic and Business Vol 1, No 1 (2019)
Publisher : IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (300.781 KB) | DOI: 10.24256/kharaj.v1i1.794

Abstract

The main indicator of this research was how could the companies survive and develop, and the objective effort in increasing profitability. Labored between liquidity on one side and profitability on the other side is not contradictory and can achieve optimal profits without sacrificing company liquidity. This research aimd to determine the effects of liquidity as measuring using the current ratio (CR) on profitability as measuring by Return on Assets (ROA) at PT PLN (Persero) Bulukumba in the period of 2015 to 2017. This research employed quantitative research. Furthermore, the method of data analysis was using financial ratio analysis, simple regression analysis, t-test and coefficient of determination. The results of this research that was conducted at PT PLN (Persero) Bulukumba with employed data from 2015 until 2017: (1) The effect of liquidity on profitability showed a negative effect, (2) Current Ratio didn’t have a significant effect on Return on Assets.
Pengaruh Kepemilikan Institusional dan Individual terhadap Risiko Ekspropriasi Pada Perusahan Yang Terdaftar di Bursa Efek Indonesia Muh Abdi Imam
Al-Kharaj: Journal of Islamic Economic and Business Vol 1, No 1 (2019)
Publisher : IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (165.534 KB) | DOI: 10.24256/kharaj.v1i1.795

Abstract

tujuan penelitian ini adalah untuk menguji  secara empiris pengaruh kepemilikan institusional dan kepemilikan individual  terhadap risiko ekspropriasi pada perusahaan yang terdaftar di bursa efek indonesia priode 2010-2014.Penelitian ini dilakukan dengan mengunduh ringkasan laporan keuangan perusahaan non keuangan. Sampel terpilih sebanyak 71 perusahaan non keuangan yang terdaftar di BEI periode 2010-2014. Data dianalisis dengan regresi linear berganda menggunakan SPSS 21. Hasil penelitian menunjukkan kepemilikan institusional berpengaruh negatif terhadap risiko ekspropriasi dan kepemilikan individual berpengaruh positif terhadap resiko ekspropriasi 
Analisis Break Even Point Sebagai Alat Perencanaan Laba pada Perusahaan Browcyl Brownis Pisang Khas Makassar Rosida Rosida
Al-Kharaj: Journal of Islamic Economic and Business Vol 1, No 1 (2019)
Publisher : IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (255.548 KB) | DOI: 10.24256/kharaj.v1i1.796

Abstract

This article is the result of a study that analyzes break even point as a profit planning tool at the Makassar Banana Browcyl Brownis company. Located on Jl. A.P. Pettarani Kota Makassar, research using descriptive method based on case studies aims to determine the value of each variable, either one variable or more independent in nature without making a relationship or comparison with other variables. Data processing is done by looking for contribution margin value, break even point and margin of safety. The results of this study indicate that in 2017 the break-even achieved by the company was Rp. 72,070,308.51 and BEP per kg of Rp. 1.018. In 2018 the break-even point reached by the company was Rp. 69,612,903.23 and BEP per kg of 2,308. The margin of safety in 2017 to 2018 has increased 83% to 86%. Sales in 2017 and 2018 have reached the calculated sales target. This research is important because it allows companies to conduct business expansion or increase production in accordance with the company's capacity
Analisis Rasio Profitabilitas Untuk Mengukur Kinerja Keuangan Pada PT. Bank Perkreditan Rakyat Batara Wajo Makassar Sartika Sartika
Al-Kharaj: Journal of Islamic Economic and Business Vol 1, No 1 (2019)
Publisher : IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (189.943 KB) | DOI: 10.24256/kharaj.v1i1.797

Abstract

Penelitian ini bertujuan untuk menguji analisis rasio profitabilitas, dalam menilai kinerja keuangan pada PT. Bank Perkreditan Rakyat Batara Wajo Makassar. Metode yang digunakan dalam penelitian ini adalah analisis deskriptif yaitu untuk menjelaskan tentang hasil perhitungan rasio profitabilitas, yang terjadi dalam perusahaan selama tahun 2016 sampai dengan 2018. Pengumpulan data dilakukan dengan teknik penelitian langsung dan dokumentasi. Populasi dalam penelitian ini adalah laporan keuangan PT. Bank Perkreditan Rakyat Batara Wajo Makassar selama tiga tahun terakhir (2016-2018) sekaligus menjadi sampel pada penelitian ini. Hasil penelitian menunjukkan bahwa PT. Bank Perkreditan Rakyat Batara Wajo Makassar selama tiga tahun terakhir mengalami kondisi yang tidak stabil atau tidak menetap, pengukuran kinerja keuangan dengan menggunakan rasio profitabilitas yang terdiri dari Return on Assets dinilai dalam keadaan yang tidak baik karena kemampuan aktiva yang diinvestasikan untuk berputar dalam menghasilkan laba yang tinggi kurang dan dengan Return on Equity dinilai dalam keadaan yang kurang baik karena kemampuan ekuitas/modal yang digunakan untuk menghasilkan laba sangat rendah
Analisis Strategi Penghimpunan Dana Zakat Lembaga Amil Zakat Nasional Baitul Maal Hidayatullah (Laznas BMH) Abdul Wahid Mongkito
Al-Kharaj: Journal of Islamic Economic and Business Vol 1, No 1 (2019)
Publisher : IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (443.859 KB) | DOI: 10.24256/kharaj.v1i1.793

Abstract

Referring to a study conducted by the National Amil Zakat Agency BAZNAS in cooperation with the Bogor Agricultural University (IPB) in 2011, it was revealed that the potential of zakat Indonesia amounted to 217 trillion dollars and will continue to grow each year. But the magnitude of the potential can’t be exploited by BAZ and LAZ were already there. Zakat manager need strategies to optimize zakat fundraising. Through the study of internal factors and external factors LAZNAS BMH organization, an analysis of Internal and External Factors Evaluation in order to obtain the right strategy to be done by the organization LAZNAS BMH although still common. Further research conducted by TOWS matrix to get some viable strategy undertaken by LAZNAS BMH, then choose the best strategy of the proper strategies conducted by LAZNAS BMH with Quantitative Strategy Planning Matrix (QSPM) analysis method, that is: to socialize so that Muslims are interested in LAZNAS BMH, expanding the scope of the zakat, as well as making zakat fund raising strategies and methods of the target receipt of zakat funds

Page 1 of 1 | Total Record : 6

 1 

Filter by Year

2019 2019


Reset
Filter By Issues
All Issue Vol. 7 No. 4 (2025): All articles in this issue include authors from 3 countries of origin (Indonesi Vol. 7 No. 3 (2025): : All articles in this issue include authors from 3 countries of origin (Indone Vol. 7 No. 2 (2025): All articles in this issue include authors from 3 countries of origin (Indonesi Vol. 7 No. 1 (2025): All articles in this issue include authors from 3 countries of origin (Indonesi Vol. 6 No. 3 (2024): All articles in this issue include authors from 3 countries of origin (Indonesi Vol. 6 No. 2 (2024): All articles in this issue include authors from 3 countries of origin (Indonesi Vol. 6 No. 1 (2024): All articles in this issue include authors from 5 countries of origin (Indonesi Vol. 5 No. 4 (2023): All articles in this issue include authors from 3 countries of origin (Indonesi Vol 5, No 3 (2023) Vol. 5 No. 3 (2023) Vol 5, No 2 (2023) Vol 5, No 1 (2023) Vol. 4 No. 2 (2022) Vol 4, No 2 (2022) Vol 4, No 1 (2022) Vol 3, No 2 (2021) Vol 3, No 1 (2021) Vol 2, No 2 (2020) Vol 2, No 1 (2020) Vol 1, No 2 (2019) Vol 1, No 1 (2019) More Issue