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Pusat Riset dan Kajian Strategis (PRKS) Fakultas Syariah Institut Agama Islam (IAI) Nasional Laa Roiba Bogor Jl Raya Pemda Pajeleran Sukahati No 41 Cibinong, Bogor 16913
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Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Published by Institut Agama Islam Nasional Laa Roiba Bogor
ISSN : 26562871     EISSN : 26564351     DOI : https://doi.org/10.47467/alkharaj
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
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.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 36 Documents
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Search results for , issue "Vol 5 No 2 (2023): Al-Kharaj: Jurnal Ekonomi, Keuangan " : 36 Documents clear
Pengaruh Fraud Pentagon terhadap Fraudulent Financial Statement dengan Komite Audit sebagai Variabel Moderasi Sri Ayem; Dewi Kusuma Wardani; Lu’lu’ul Mas’adah
Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 5 No 2 (2023): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Research and Strategic Studies Center (Pusat Riset dan Kajian Strategis) Fakultas Syariah IAI Nasional Laa Roiba

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1070.285 KB) | DOI: 10.47467/alkharaj.v5i2.1355

Abstract

This study aims to examine the factors which can affect the existence of a fraudulent financial statement that adds back the audit committee as a moderating variable in the study. The factors that will be tested in this study are the theory of fraud pentagon which consists of pressure, opportunity, rationalization, competence and arrogance. The research sample used is the infrastructure sector listed on the Indonesia stock exchange for the 2016-2020 period. The sample selection methodused purposive sampling method and produced 25 companies with 125 annual reports that were processed. In this study, the hypothesis used is logistic regression. The results of this study are empirically that pressure effect on fraudulent financial statement, opportunity, rationalization, competence and arrogance have on fraudulent financial statement. the audit committee cannot moderate the influence of pressure, opportunity, rationalization, competence and arrogance on fraudulent financial statements. Keywords: fraud pentagon, fraudulent financial statement
Faktor-Faktor yang Mempengaruhi Keputusan Investasi Syariah Mahasiswa di Kabupaten Bogor Reza Maulana; Abrista Devi; Suyud Arief
Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 5 No 2 (2023): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Research and Strategic Studies Center (Pusat Riset dan Kajian Strategis) Fakultas Syariah IAI Nasional Laa Roiba

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1194.9 KB) | DOI: 10.47467/alkharaj.v5i2.1435

Abstract

The development of the economic and financial sectors has had a major impact on the increasing number of financial instruments and products offered as a form of adjustment to meet the needs & desires of the global community, one of which is sharia investment. Sharia investment instruments were developed to meet the needs of most of the world's Muslims in developing their assets with sharia principles. As one of the countries with the largest Muslim population in the world, Indonesia has enormous potential in sharia investment. But in fact, until now its market share is still relatively low.College students are a worthy target of market share to increase the rate of sharia investment in Indonesia because students have a high level of sensitivity to existing developments and are considered to have proper knowledge. In determining investment decisions, of course, there are factors that can influence investors, some of which include sharia investment, sharia financial literacy, religiosity, social environment, sociodemography, and investment returns.. In this study, the influence of these factors was identified on sharia investment decisions with students in Bogor Regency as subjects. Quantitative research is the method used by researchers with a sample of 100 respondents and the Structural Equation Modeling (SEM) method by IBM SPSS AMOS22 as the data analysis technique. The results showed that there was a significant & positive effect both simultaneously & partially on the variables of Islamic financial literacy, religiosity, social environment, sociodemography, and investment returns on Islamic investment decisions of students in Bogor Regency. Keywords: Sharia Investment, Islamic Financial Literacy, Religiosity, Social Environment, Sociodemography, and Investment Return.
Pengaruh Kualitas Produk dan Word of Mouth terhadap Keputusan Pembelian Produk Multivitamin Hemaviton: Deborah Yessinta Tan; Ugy Soebiantoro
Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 5 No 2 (2023): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Research and Strategic Studies Center (Pusat Riset dan Kajian Strategis) Fakultas Syariah IAI Nasional Laa Roiba

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (485.861 KB) | DOI: 10.47467/alkharaj.v5i3.1440

Abstract

Hemaviton is one of the multivitamin and supplement products to maintain stamina and body health produced by PT. Tempo Scan Pacific Tbk which is engaged in trading pharmaceutical products. Researchers conducted this study because of Hemaviton multivitamins which experienced a decline in sales from 2018 to 2020. To determine the effect of product quality on purchasing decisions for Hemaviton multivitamin products at Pradhana Rungkut Medika Clinic Pharmacy, Surabaya. (2) To determine the effect of word of mouth on purchasing decisions of Hemaviton multivitamin products at the Pradhana Pradhana Rungkut Clinic Pharmacy, Surabaya. The population of this research is Multivitamin Consumers at the Medika Clinic Pharmacy Pradhana Rungkut, Surabaya opening 75 respondents. The sampling technique used is a non-probability sampling technique, precisely purposive sampling. The analytical method used is Partial Least Square (PLS). The results showed that: (1) Product Quality variable contributed to purchasing decisions. (2) Word of Mouth contributed to purchasing decisions. Keywords: Product Quality,Word of Mouth,Hemaviton,Purchasing Desicion
Analisis Penerapan PPN dan PPH Pasal 22 Atas Pengadaan Barang di Balai Jembatan Kementrian PUPR Intan Damarwati; Gunardi Gunardi
Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 5 No 2 (2023): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Research and Strategic Studies Center (Pusat Riset dan Kajian Strategis) Fakultas Syariah IAI Nasional Laa Roiba

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1209.376 KB) | DOI: 10.47467/alkharaj.v5i3.1469

Abstract

Tax is one of the main components of the Indonesian economy which serves as the source of the funding for APBD and APBN.The government treasurer as the functional official has the obligation and authority to deposit and report Value Added Tax (VAT) and Income TaxArticle 22 from every payment for the procurement of goods whose funding source is from the APBN. The purpose of this research is to find out the implementation of calculation, depositing, and reporting of VAT and Income Tax Article 22 for the procurement of goods at Balai Jembatan of the Ministry of Public Works and Public Housing.This study was conducted with the descriptive qualitative method fromDecember2021 to January 2022.The results of the research show that the VAT is calculated using a 10% rate, while the Income Tax Article 22 used a 1,5% rate, which is then deposited using the Persepsi payment code from Kantor Pos Indonesia. Reportings are done by using SPT Masa Unifikasi which needs to be done in 20 days maximum from the end of the tax period.Reporting, depositing, and calculation of VAT and Income Tax Article 22 by the treasurer of Balai Jembatanof the Ministry of Public Works and Public Housing have been carried out in accordance with the regulations regarding tax from the Ministry of Finance. However, there are still delays in reporting VAT and Income Tax Article 22 in several tax periods. Keywords: Government Treasurer, VAT, Income Tax Article 22
Pengaruh Modal Intelektual terhadap Nilai Perusahaan dengan Kinerja Keuangan sebagai Variabel Intervening pada Perusahaan Manafaktur yang Terdaftar di Bursa Efek Indonesia Periode 2018-2020 Komang Wiryawati; Rizal Rinofah; Alfiatul Maulida
Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 5 No 2 (2023): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Research and Strategic Studies Center (Pusat Riset dan Kajian Strategis) Fakultas Syariah IAI Nasional Laa Roiba

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (496.636 KB) | DOI: 10.47467/alkharaj.v5i2.1490

Abstract

Intellectual capital is an intangible asset in the form of information resources and knowledge that serves to improve competitiveness and increase company performance. The purpose of this study is to determine the influence of intellectual capital on firm value with financial performance as an intervening variable in manufacturing companies listed on the IDX for the 2018-2020 period. This research is quantitative in nature by taking 126 samples from companies listed on the IDX for the 2018-2020 period. Intellectual capital is measured by value added intellectual coefficient (VAIC™), firm value is measured using price to book (PBV), and financial performance is measured by return on asset (ROA) ratio. The sampling method in this study was carried out by purposive sampling technique. The analytical methods used in this study are descriptive statistical tests, classical assumption tests, mediation tests and multiple linear regression equations using the IBM SSPS application. The results of this study indicate that intellectual capital has a positive and significant effect on financial performance, intellectual capital has a positive and significant effect on firm value, financial performance has a positive and significant effect on firm value, and intellectual capital has a positive and significant effect on firm value through financial performance as a variable. intervention. Keywords: Intellectual Capital; Financial Performance; Firm Value.
Pengaruh Social Media Marketing dan Brand Ambassador terhadap Minat Beli Nacific Dimasa Pandemi Covid-19: Cucu Tirsa Magda Lena;  Ety Dwi Susanti
Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 5 No 2 (2023): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Research and Strategic Studies Center (Pusat Riset dan Kajian Strategis) Fakultas Syariah IAI Nasional Laa Roiba

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1106.613 KB) | DOI: 10.47467/alkharaj.v5i2.1505

Abstract

The COVID-19 pandemic in Indonesia has caused changes in consumer behavior, from buying in person to buying through online. This change in consumer behavior makes companies change their sales system. Nacific is a company that implements an online product purchase system. Therefore, the researcher aims to examine the variables of social media marketing and brand ambassadors on Nacific's interest. The method used in this research is a quantitative survey research, with multiple linear regression analysis. The sampling technique used was non-probability sampling technique. Researchers collect research data by distributing questionnaires to 100 respondents who are consumers and potential customers of Nacific. Research data processing techniques are classical assumption test and hypothesis testing. The results showed that the influence of social media marketing and brand ambassadors on purchase interest was 46.3%. The results of testing the research hypothesis show that social media marketing and brand ambassadors have a simultaneous positive and significant effect on Nacific's purchase interest. Social media marketing and brand ambassadors have a positive and significant partial effect on Nacific's purchase interest. Meanwhile, the brand ambassador has no positive and partially significant effect on Nacific's purchase interest. Keywords: social media marketing, brand ambassador, purchase interest, covid-19 pandemic, nacific

Page 4 of 4 | Total Record : 36

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