Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
AL-KHARAJ: The Journal of Islamic Economics, Finance & Business is a scientific journal published by the Center for Research and Strategic Studies (PRKS) of the Institute of Islamic Religion (IAI) National Laa Roiba Bogor. This journal contains scientific papers from academics, researchers and practitioners in research on Islamic economic, financial and business issues.
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<![CDATA[Analisis Proses Penyelesaian Klaim Asuransi Kendaraan Bermotor pada PT Asuransi Askrida Syariah Cabang Medan ]]>
<![CDATA[Gita Kurnia Sari Sembiring]]>;
<![CDATA[Yusrizal Yusrizal]]>
<![CDATA[ Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 5 No 1 (2023): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah ]]>
Publisher : <![CDATA[Research and Strategic Studies Center (Pusat Riset dan Kajian Strategis) Fakultas Syariah IAI Nasional Laa Roiba ]]>
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DOI: 10.47467/alkharaj.v5i1.1195
<![CDATA[The purpose of writing this article is to find out how the process and mechanism for resolving motor vehicle insurance claims at PT Asuransi Askrida Syariah Medan branch. The writing method used by the author is a literature review. The literature review method is a method used to describe a finding or theory as material for further research that is obtained and used as a reference material or basis for an activity in the preparation of a framework of thought. PT. Askrida Syariah Insurance Medan City Marketing Office has collaborated with the workshop which is the insurance partner's approval if the participant suffers damage caused by an event in the form of damage and or loss. The claim process also has a short filing time, which is about 5 (five) days after the event experienced by the participant so that claims can be processed immediately. The insured vehicle also has a minimum age of 5 (five) years from the date of issue of the vehicle. This is in accordance with company policy, if the claim document is not fulfilled immediately, the company has the right to postpone or reject the claim. Keywords: Claims, Insurance, Motor Vehicles]]>
<![CDATA[Pengaruh Inflasi Dan Nilai Tukar Terhadap Pertumbuhan Ekonomi Dengan Penerimaan Pajak Sebagai Variabel Moderasi ]]>
<![CDATA[Icha Restiasanti]]>;
<![CDATA[Indah Yuliana]]>
<![CDATA[ Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 5 No 1 (2023): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah (In Press) ]]>
Publisher : <![CDATA[Research and Strategic Studies Center (Pusat Riset dan Kajian Strategis) Fakultas Syariah IAI Nasional Laa Roiba ]]>
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DOI: 10.47467/alkharaj.v5i1.1203
<![CDATA[This empirical study aims to prove the effect of inflation and exchange rates on economic growth with tax revenue as a moderating variable in 2011-2020. This study uses secondary data, namely time series data from the website of the Central Statistics Agency and Bank Indonesia from 2011-2020. Quantitative research is a type of research that is taken in this study. This study uses multiple linear regression data analysis techniques and regression analysis with moderating variables (Moderating Regression Analysis) using the Eviews 12 program. The results prove that inflation has a negative but not significant effect on economic growth in Indonesia. The exchange rate has no significant effect on economic growth in Indonesia. Tax revenue as a moderator homologiser or potential moderator between inflation and economic growth. This means that the variable of tax revenue as a moderating variable does not interact with inflation so that it is not significantly related to economic growth. Tax revenue is also a moderator of the homologiser or potential moderator between the exchange rate and economic growth. This means that the variable of tax revenue as a moderating variable does not interact with the exchange rate so that it is not significantly related to economic growth. Keywords: inflation, exchange rate, tax revenue, economic growth]]>
<![CDATA[Analisis Evaluasi Technology Acceptance Model terhadap Faktor-Faktor yang Mempengaruhi Penerimaan E-Procurement di Pemerintahan Provinsi Jawa Barat ]]>
<![CDATA[Sarah Hana Fitriyah]]>;
<![CDATA[Dewi Sri Wahyuni]]>;
<![CDATA[Aan Julia]]>;
<![CDATA[Nidar Nadrotan Naim]]>
<![CDATA[ Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 5 No 1 (2023): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah ]]>
Publisher : <![CDATA[Research and Strategic Studies Center (Pusat Riset dan Kajian Strategis) Fakultas Syariah IAI Nasional Laa Roiba ]]>
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DOI: 10.47467/alkharaj.v5i1.1145
<![CDATA[Government functions require logistics, equipment and services to support optimal government activities by utilizing technology for administrative reform and public services that are transparent and accountable through e-Procurement. However, it turns out that the unpreparedness of human resources in operating e-Procurement affects its effectiveness. This research method is quantitative and descriptive using the Technology Acceptance Model (TAM). The population in this study is the Regional Apparatus/Bureau in West Java, the sample taken is 100 respondents from the Regional Apparatus/Bureau in West Java. The analysis tool uses Partial Least Square SEM using SmartPLS 3.0 software. Based on the results of the study, it is known that human resources who use e-Procurement in the West Java Provincial Government in its application have accepted the presence of e-Procurement even though in its application there are still users who experience difficulties. Keywords: e-Procurement, Public Service, Structural Equation Model, Technology Acceptance Model]]>
<![CDATA[Pengaruh Skeptisisme Profesional, Kompleksitas Tugas, dan Time Budget Pressure terhadap Kinerja Auditor di KAP Sidoarjo dan Wilayah Surabaya Timur ]]>
<![CDATA[Marizta Rana Amira]]>;
<![CDATA[Munari Munari]]>
<![CDATA[ Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 5 No 1 (2023): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah ]]>
Publisher : <![CDATA[Research and Strategic Studies Center (Pusat Riset dan Kajian Strategis) Fakultas Syariah IAI Nasional Laa Roiba ]]>
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DOI: 10.47467/alkharaj.v5i1.1169
<![CDATA[The purpose of this study was to examine the effect of professional skepticism on auditor performance; task complexity on auditor performance; and time budget pressure on auditor performance. This study uses several related theories, namely agency theory and attribution theory. The method used in this study is a quantitative method using primary data obtained by distributing questionnaires and measured using a Likert scale. The object of this research is several external auditors in the public accounting firm Sidoarjo and East Surabaya with a total of 21 KAP. This research uses probability random sampling technique. The sample used in this study were 88 respondents. The analytical technique used in this research is Partial Least Square (PLS) with WarpPLS 6.0 software. The results of this study interpret that professional skepticism has a positive and significant effect on auditor performance; task complexity has a positive and significant effect on auditor performance; and time budget pressure has a positive and significant effect on auditor performance. Keywords: Professional Skepticism; Task Complexity; Time Budget Pressure; Auditor Performance]]>
<![CDATA[Pengaruh Skeptisisme Sistem Pengelolaan Arsip Unit Dalam Negeri dan Kliring pada PT Bank Syariah Indonesia KC S. Parman ]]>
<![CDATA[Maulana Iskandar]]>;
<![CDATA[Ahmad Amin Dalimunthe2]]>
<![CDATA[ Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 5 No 1 (2023): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah ]]>
Publisher : <![CDATA[Research and Strategic Studies Center (Pusat Riset dan Kajian Strategis) Fakultas Syariah IAI Nasional Laa Roiba ]]>
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DOI: 10.47467/alkharaj.v5i1.1180
<![CDATA[This study examines the records the executives framework for inside and clearing units at PT. Bank Syariah Indonesia KC S. Parman. The motivation behind this paper is (1) to portray how the inside and clearing unit document the board framework at PT. Bank Syariah Indonesia Kc S. Parman(2) depicts the limitations looked during the time spent recording the inside and clearing the board unit at PT. Bank Syariah Indonesia Kc S. Parman(3) portrays the endeavors made to defeat obstructions in the recording system of the Homegrown and Clearing the executives unit at PT. Bank Syariah Indonesia KC S. Parman. Information was gathered through perception, meetings, and writing study. interviews with the top of the inside and clearing unit, the boss of the inside unit and the clearing and general staff at PT. Bank Syariah Indonesia Kc S. Parman Broke down the information graphically. Keywords: the executives; documents; Clearing Unit]]>
<![CDATA[Pengaruh Inflasi dan Nilai Tukar terhadap Pertumbuhan Ekonomi dengan Penerimaan Pajak sebagai Variabel Moderasi ]]>
<![CDATA[Icha Restiasanti]]>;
<![CDATA[Indah Yuliana]]>
<![CDATA[ Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 5 No 1 (2023): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah ]]>
Publisher : <![CDATA[Research and Strategic Studies Center (Pusat Riset dan Kajian Strategis) Fakultas Syariah IAI Nasional Laa Roiba ]]>
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DOI: 10.47467/alkharaj.v5i1.1205
<![CDATA[This empirical study aims to prove the effect of inflation and exchange rates on economic growth with tax revenue as a moderating variable in 2011-2020. This study uses secondary data, namely time series data from the website of the Central Statistics Agency and Bank Indonesia from 2011-2020. Quantitative research is a type of research that is taken in this study. This study uses multiple linear regression data analysis techniques and regression analysis with moderating variables (Moderating Regression Analysis) using the Eviews 12 program. The results prove that inflation has a negative but not significant effect on economic growth in Indonesia. The exchange rate has no significant effect on economic growth in Indonesia. Tax revenue as a moderator homologiser or potential moderator between inflation and economic growth. This means that the variable of tax revenue as a moderating variable does not interact with inflation so that it is not significantly related to economic growth. Tax revenue is also a moderator of the homologiser or potential moderator between the exchange rate and economic growth. This means that the variable of tax revenue as a moderating variable does not interact with the exchange rate so that it is not significantly related to economic growth. Keywords: inflation, exchange rate, tax revenue, economic growth]]>
<![CDATA[Faktor – Faktor yang Mempengaruhi Minat Nasabah terhadap Produk Gadai Emas pada PT Bank Syariah Indonesia KCP Medan Setia Budi ]]>
<![CDATA[Inggit Eka Saputri]]>
<![CDATA[ Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 5 No 1 (2023): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah ]]>
Publisher : <![CDATA[Research and Strategic Studies Center (Pusat Riset dan Kajian Strategis) Fakultas Syariah IAI Nasional Laa Roiba ]]>
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DOI: 10.47467/alkharaj.v5i1.1207
<![CDATA[Pawn gold is a loan facility with a gold guarantee to obtain cash with a high estimate, low and easy costs, can be automatically extended, stored safely and insured online or offline services. This study aims to find out what are the factors that influence customer interest in gold pawning products. The marketing mix in this research is location, promotion and service. With this type of qualitative research using descriptive methods, the results show that the three marketing mix of pawning gold promotions are the most dominant in influencing customer interest in pawning gold products. Keywords: pawn gold, Islamic banking]]>
<![CDATA[Pengaruh Kualitas Makanan, Store Atmosphere terhadap Loyalitas Konsumen dengan Kepuasan Konsumen sebagai Variabel Intervening ]]>
<![CDATA[Anang Kurniawan]]>;
<![CDATA[Ambar Lukitaningsih]]>;
<![CDATA[Lusia Tria Hatmanti Hutami]]>
<![CDATA[ Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 5 No 1 (2023): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah ]]>
Publisher : <![CDATA[Research and Strategic Studies Center (Pusat Riset dan Kajian Strategis) Fakultas Syariah IAI Nasional Laa Roiba ]]>
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DOI: 10.47467/alkharaj.v5i1.1215
<![CDATA[This study aims to test whether there is an influence on food quality, store atmosphere on consumer loyalty Mie Gacoan Yogyakarta by mediating by consumer satisfaction. The study used quantitative research methods with questionnaires as data collection techniques. The sample in this study amounted to 100 respondents taken using non probability sampling techniques with a type of sampling, namely purposive sampling. The data obtained is then analyzed using the outer model test, the inner model test and the hypothesis test (t test). The data analysis process is assisted by smart PLS 3 for windows applications. The results showed 1) Variables in food quality and store atmosphere each had a positive and significant effect on consumer satisfaction. 2) Consumer satisfaction variables have a positive effect on consumer loyalty. 3) Consumer satisfaction variables have a positive and significant effect on consumer loyalty. 4) Store atmosphere variables have no effect on consumer loyalty. 5) Food quality variables have a positive and significant effect on consumer loyalty with consumer satisfaction as an intervening variable. 6) Store atmosphere variables have a positive and significant effect on consumer loyalty with consumer satisfaction as intervening variable. Keywords: Food Quality; Store Atmosphere; Consumer Satisfaction; Consumer Loyalty; Mie Gacoan]]>
<![CDATA[Pendistribusian Pupuk Bersubsidi dengan Acuan Rencana Definitif Kebutuhan Kelompok (RDKK) Perspektif Etika Bisnis ]]>
<![CDATA[Sugiono Sugiono]]>;
<![CDATA[Siti Faridatul Gufroniah]]>
<![CDATA[ Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 5 No 1 (2023): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah ]]>
Publisher : <![CDATA[Research and Strategic Studies Center (Pusat Riset dan Kajian Strategis) Fakultas Syariah IAI Nasional Laa Roiba ]]>
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DOI: 10.47467/alkharaj.v5i1.1465
<![CDATA[Subsidized fertilizers are goods under supervision whose procurement and distribution receive subsidies from the Government. Subsidized fertilizers are used to meet the needs of farmer groups and farmers in the agricultural sector which is regulated through the Definitive Plan for Group Needs (RDKK). RDKK is the calculation of the plan for subsidized fertilizer needs prepared by farmer groups based on the use of fertilizers that are higher or less than the recommendation to reduce the efficiency and effectiveness of fertilizer use. Based on the problem formulation, this study aims to explore the distribution channel system for subsidized fertilizers in Cumedak Village, Sumberjambe District, Jember Regency according to the perspective of business ethics. This research uses a qualitative approach with a case study type in Cumedak Village, Sumberjambe District, Jember Regency. The results of the study show that basically subsidized fertilizers have the potential to improve people's welfare. However, the underlying problem that actually occurs is that the distribution of subsidized fertilizers tends to be lower than the distribution of non-subsidized fertilizers. Keywords: Subsidized Fertilizer, RDKK, Business Ethics]]>
<![CDATA[Efektivitas Pelaksanaan Penagihan Pajak Aktif Dalam Pencairan Tunggakan Pajak ]]>
<![CDATA[Choirun Nissa]]>;
<![CDATA[Muslimin Muslimin]]>
<![CDATA[ Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 5 No 1 (2023): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah ]]>
Publisher : <![CDATA[Research and Strategic Studies Center (Pusat Riset dan Kajian Strategis) Fakultas Syariah IAI Nasional Laa Roiba ]]>
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DOI: 10.47467/alkharaj.v5i1.1599
<![CDATA[This study aims to test and analyze the effectiveness of the implementation of active tax collection in tax arrears. The object of this research is the billing performance. And the informants in this research are Mr. Mudiantoro and Mr. Wildan Wijaya who are related to the KPP Pratama Surabaya Mulyorejo. The subject of this research is the tax revenue report, as well as other data for 2018-2020. The research uses an interactive model, whose elements include data reduction (data reduction), data display (data display), and drawing/verifying conclusions. The type of data used in this research is qualitative. The results of this study indicate that the state of active tax collection with letters as billing actions issued is still experiencing ups and downs so that it can be said that taxpayers are not fully aware of their tax obligations, tax collection reports with warning letters in 2018-2020 are still classified as ineffective, Tax collection reports with forced letters in 2018-2020 are still classified as ineffective. Keywords: active tax collection, taxpayer, tax collection report]]>
