cover
Contact Name
Dedi Junaedi
Contact Email
dedijunaedi@laaroiba.ac.id
Phone
+628118114379
Journal Mail Official
dedijunaedi@laaroiba.ac.id
Editorial Address
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
Location
Kab. bogor,
Jawa barat
INDONESIA
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
ISSN : 26562871     EISSN : 26564351     DOI : https://doi.org/10.47467/alkharaj
Core Subject : Economy, Social,
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.
Articles 42 Documents
Search results for , issue "Vol 5 No 3 (2023): Al-Kharaj: Jurnal Ekonomi, Keuangan " : 42 Documents clear
Analisis Keterlambatan Waktu Pengerjaan Proyek Perbaikan Rumah di Sommerset GF Citraland, Surabaya Menggunakan Metode CPM pada CV Sinar Berkah Utama, Surabaya Jawa Timur Risqi Firmansyah Abdulah; Wiwik Handayani
Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 5 No 3 (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 (569.882 KB) | DOI: 10.47467/alkharaj.v5i3.1411

Abstract

Sinar Berkah Utama is a construction service provider company. However, with the experience and good name that CV. Sinar Berkah Utama, this company is still experiencing delays in project completion. So time management analysis was carried out in the completion of home improvement project work in Sommerset GF, Citraland, Surabaya using the CPM (Critical Path Method) method. The purpose of this study was to find out the practical benefits of time management in the completion of home improvement projects in Sommerset GF, Citraland, Surabaya by CV. Sinar Berkah Utama. This study use a quantitative descriptive approach. Descriptive quantitative is a research that has the aim to describe a phenomenon, events, symptoms, and events that factually, systematically, and accurately. Using the CPM (Critical Path Method) method, the authors found the critical path for this project was in the preparation of work (A) - Dismantling of glass and removing the AC installation (B) - walls and beams for room widening (D) - Structural and concrete (F) - Wall work (G) - Roof work (H) - Plafound work (I) - Electrical installation (M) - AC and interior installation (N) - removal from cluster (O). From the existing critical path, the author crashes by increasing working hours (overtime). Based on the above calculations, it can be seen that the duration of the work on the Sommerset GF home improvement project by CV. Sinar Berkah Utama, the project was reduced by 13 working days from the original 102 working days to 89 working days. Keywords: Project, CV. Sinar Berkah Utama, CPM, Duration
Pengaruh Capital Intensity, Kepemilikan Institusional dan Ukuran Perusahaan terhadap Agresivitas Pajak Sri Lestari Yuli Prastyatini; May Yesti Trivita
Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 5 No 3 (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 (418.527 KB) | DOI: 10.47467/alkharaj.v5i3.1419

Abstract

Tax aggressiveness is tax planning that occurs due to differences in interests between countries where taxes are the main source of income for the interests and prosperity of the country. Still, taxes are a burden for companies that can reduce company profits. This study was conducted to test the effect of Capital Intensity (CI), Institutional Ownership (KI), and Firm Size (UK) on Tax Aggressiveness. The data used are secondary data derived from the financial statements and annual reports of mining companies listed on the Indonesia Stock Exchange. The population in this study are mining sector companies listed on the Indonesia Stock Exchange from 2016 to 2020. The sampling technique used is a purposive sampling technique with a year of observation for 5 years. The data analysis method used in this research is multiple linear regression analysis. Data were analyzed using IMB SPSS version 25. The results showed that capital intensity did not positively affect tax aggressiveness, and institutional ownership did not negatively affect tax aggressiveness. In contrast, the company's size positively affects tax aggressiveness. Keywords: Tax Aggressiveness, Capital Intensity, Institutional Ownership, Firm Size
Analisis Strategi Pemasaran dengan Menggunakan Metode Business Model Canvas untuk Meningkatkan Volume Penjualan pada PT Allianz Life Indonesia Cabang Surabaya Rayna Shafiyah Salsabila Haris; Jojok Dwiridotjahjono
Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 5 No 3 (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 (459.595 KB) | DOI: 10.47467/alkharaj.v5i3.1422

Abstract

The insurance industry is one of the industries with products that are needed by everyone but with a fairly low market penetration, this is due to a lack of financial education. In this study, researchers used PT Allianz Life Indonesia Surabaya Branch as the object of research. The purpose of this study is to find out and analyze the marketing strategy or business system used by PT Allianz Life Indonesia Surabaya Branch. The research method used is descriptive with a descriptive approach, data collection techniques are interviews and observations related to the existing marketing strategy at PT Allianz Life Indonesia Surabaya branch, the data is analyzed using BMC (Business Model Canvas). The respondents in this study consisted of the Head of Agency Development and the chairman of AAJI for the East Java Region, Business Partners of Allianz, and customers from Allianz who were selected purposively with a total of 5 people. The results show that Allianz's marketing strategy since 2014 has changed to a business system from the previous branch system, agency system and currently using the "business system" which later succeeded in becoming the first pioneer in the history of the insurance industry with this concept. Allianz won various awards and grew a broad business market with considerable man power as evidenced by the significant increase in sales volume which can be seen in the gross written premium in recent years. Keywords: Marketing Strategy, Insurance industry, Canvas business model
Persepsi Konsumen Muslim tentang LGBT yang Mempengaruhi Pembelian Produk Dalam Intervensi Religiusitas Laila Alfi; Marliyah Marliyah
Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 5 No 3 (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 (942.535 KB) | DOI: 10.47467/alkharaj.v5i3.1447

Abstract

This study examines how the perceptions of Muslim consumers in Indonesia regarding the phenomenon of companies that support LGBT as an effort to intervene in community religiosity. Descriptive research is research used by researchers in this study. Researchers describe facts, data, and information obtained from literature studies such as books, and journals to research results related to the research topic. In this study, it is explained that there are several impacts or effects felt by a company if it openly or openly provides support to LGBT actors in Indonesia. Among them is the decrease in the number of Muslim consumers, and the decrease in their income which greatly affect the image of a company. This phenomenon is based on facts in the field that have occurred in large companies such as Gojek and Starbucks in Indonesia. As a country where the majority of the population is Muslim, the Indonesian people are very concerned about matters relating to religious principles. So that this phenomenon that occurs can be said to be part of the intervention of community religiosity towards a product and company Keywords: Perception, Muslim Consumers, LGBT, Religiosity
Analisis Fenomena Praktik Money Game pada Aplikasi Trading Investasi Menurut Perspektif Islam Siti Salbiah; Hendri Tanjung; Abristadevi Abristadevi
Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 5 No 3 (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 (426.76 KB) | DOI: 10.47467/alkharaj.v5i3.1461

Abstract

The rise of binary options trading, especially the OctaFX application, in carrying out buying and selling financial assets. Whether it's buying and selling foreign currency (forex), stocks, derivatives, to cryptocurrencies (cryptocurrency). practice money game and the views of Islamic law by using three sharia rule guidelines (AAOIFI Standards, MUI Fatwa, and POJK). Thus, it can determine the suitability of binary options trading with sharia law. In this study, the author uses a descriptive qualitative method of content analysis in which the data source is taken from news related to the object of research, namely the case of phenomena that occur in the OctaFX application from the period 2021 to early 2022. The data will be analyzed using content analysis , namely by adjusting the data obtained with the basic guidelines of sharia rules. The extent of compliance with sharia law on binary options trading on the OctaFX application. Based on the results of research conducted and explained by the author that trading practices on the OctaFX application are still far from conforming to sharia rules, as well as the existence of elements of money game which are characterized by the absence of legality in the application, the presence of gharar elements, and not in accordance with the rules of muamalah law. Keywords: Money Game Practice, OctaFX Trading, Islamic Perspective
Moderasi Kebijakan Pimpinan dalam Hubungan Kepercayaan Muzakki terhadap Minat Membayar Zakat Profesi di Elzawa Fenti Erlinda
Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 5 No 3 (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 (64.838 KB) | DOI: 10.47467/alkharaj.v5i3.1462

Abstract

Islam membolehkan zakat dibayarkan secara pribadi dan langsung oleh Muzakki kepada Mustahik, namun Islam sangat menganjurkan agar zakat dibayarkan melalui institusi zakat. El-Zawa merupakan sebuah lembaga pengumpul dan penyalur zakat yang dimiliki oleh UIN Maulana Malik Ibrahim Malang. Zakat yang dihimpun oleh El-Zawa adalah zakat profesi yang diperuntukkan untuk akademisi golongan III/a ke atas atau yang telah memenuhi nisab untuk dipotong gajinya. Dalam jangka waktu lima tahun terakhir jumlah dana zakat profesi yang terhimpun di El-Zawa terus mengalami penurunan. Penurunan yang paling drastis terjadi pada tahun 2019. Hal ini terjadi karena akademisi dan karyawan (Pegawai Negeri Sipil) golongan III/a yang menjadi sasaran operasinya, belum sepenuhnya menjadi muzakki pada El-Zawa. Metode penelitian yang digunakan adalah Kuantitatif dengan populasinya akademisi golongan III/a ke atas atau yang telah memenuhi nisab untuk dipotong gajinya. Hasil penelitian menunjukkan bahwa variabel kepercayaan muzakki berpengaruh terhadap minat membayar zakat profesi di El-Zawa, variabel kebijakan pimpinan berpengaruh terhadap minat membayar zakat profesi di El-Zawa dan kebijakan pimpinan tidak memoderasi kepercayaan muzakki terhadap minat membayar zakat profesi di El-Zawa. Hasil penelitian ini diharapkan dapat menjadi masukan bagi untuk mengoptimalkan pengumpulan zakatnya. Terlebih, dapat membantu El-Zawa dalam merumuskan langkah-langkah strategis yang lebih baik untuk menghimpun dana zakat secara optimal. Kata Kunci : Kepercayaan Muzakki, kebijakan pimpinan, minat membayar zakat profesi
Meningkatkan Keputusan Pembelian Melalui Influencer dan Sosial Media Instagram Pada Busana Muslim id Maera Indonesia Bandung Muinah Fadhilah; Agus Dwi Cahya; Pira Maulida
Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 5 No 3 (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 (430.925 KB) | DOI: 10.47467/alkharaj.v5i3.1467

Abstract

This study aims to examine the influence of influencers and social media in-stagram on increasing purchasing decisions. This type of research is quantitative research. The sample in this study was obtained using purposive sampling method, namely the selection of samples with predetermined criteria. Based on the purposive sampling method, 100 samples were obtained from followers of the Maera Indonesia Instagram account, the data collection method was carried out by distributing questionnaires online with the platform, namely Google Form. The data analysis method used is multiple linear regression using SPSS version 25 program. The results of this study indicate that the influencer variable (X1) has a significant positive effect on purchasing decisions (Y) with a regression coefficient of -0.172 and a sig value of 0.042. social media variable (X2) has a positive and significant effect on purchasing decisions (Y) with the results of the regression coefficient value of 0.312 and a significant value of 0.005 Then the Instagram variable (X3) has a positive and significant effect on purchasing decisions (Y) with the results of the coefficient value regression of 0.315 and a value of 0.004 sig. Keywords: Influencer, Social Media, Instagram, Purchase Decision
Pengaruh Sosial Media Marketing dan Kualitas Layanan terhadap Keputusan Pembelian Melalui Minat Beli Konsumen sebagai Variabel Intervening Henny Welsa; Putri Dwi Cahyani; Fernicko Meidyansyah
Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 5 No 3 (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 (349.416 KB) | DOI: 10.47467/alkharaj.v5i3.1471

Abstract

This study aims to determine the effect of Social Media Marketing (SMM), Service Quality (KL), Consumer Purchase Interest (MBK) on Purchase Decisions (KP) on Instagram 3second Social media. The population used in this study are consumers who have bought 3second products. The sample in this study was 126 respondents using the Non-Probability Sampling technique with a purposive sampling approach (taking samples with certain considerations, with the criteria of respondents who have ever accessed the 3second Instagram social media application. Data was taken using a questionnaire via google form, after the questionnaire results collected, the data was tabulated using MS Excel and analyzed using SPSS version 22. The results of this study indicate that Social Media Marketing (SMM) has no significant positive effect on Purchase Decisions (KP). Service Quality (KL) has a positive and significant effect on Purchase Decisions (KP). Consumer Buying Interest (MBK) has a positive and significant effect on Purchase Decisions (KP). The influence of Social Media Marketing (SMM) on Purchase Decisions (KP) through Consumer Buying Interest (MBK) as an accepted intervening variable. The Influence of Service Quality (KL) on Purchase Decisions (KP) through Consumer Purchase Interest (MBK) as an accepted intervening variable. Keywords: Social Media Marketing; Service Quality; Consumer Buying Interest; Buying decision
Penerapan Etika Pemasaran Bisnis Syariah Dalam Melaksanakan Bisnis Online Shop Cinta Auly Salzabilla Suherlan; Nymas Mu’nisah Anggraeni; Alfariedza Vania Zhafira; Popon Sri Susilawati
Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 5 No 3 (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 (326.116 KB) | DOI: 10.47467/alkharaj.v5i3.1474

Abstract

Indonesia is a country where the majority of the people are Muslims. As the country with largest economy in Southeast Asia and also one of the emerging market economies in the world, businessman should balance it with knowledge of marketing ethics in order to usher in newer and better economic era. These days increasingly fierce business competition and lack of knowledge about marketing ethics can be a deviation in the conduct of the business. In this current era what community wants and needs continue to increase, making businessman carry out all marketing strategies that often violate established marketing norms and ethics. Doing online business can bring many advantages and conveniences for the community, but if these conveniences and advantages are not accompanied by a firm attitude and law, there will be deception, tyranny and cheating each other. Therefore in Islam there is a goal to protect mankind from all injustice. Because when we enter the world of online business, there are many challenges, not just about getting profits but also about maintaining how to do business by always sticking to the principles of Islamic law. Keywords: Marketing, Business, Economy
Pengaruh Rentabilitas dan Ukuran Perusahaan terhadap Return Saham dengan Kebijakan Dividen sebagai Variabel Moderating Teguh Erawati; Anita Primastiwi; Muhammad Hafizh Ilham
Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 5 No 3 (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 (420.446 KB) | DOI: 10.47467/alkharaj.v5i3.1475

Abstract

The purpose of this study was to examine the effect of profitability and firm size on stock returns with dividend policy as a moderating variable. This study uses a sample of food and beverage companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2019 period. The sampling method in this study used purposive sampling. The number of samples in this study were 12 companies. Hypothesis testing in this study used multiple linear regression methods and moderated regression analysis. The results of this study indicate that profitability is proxied to ROA and firm size has no effect on stock returns. Dividend policy is not able to moderate profitability as a proxy for ROA and firm size on stock returns. The coefficient of determination (R2) is known to be 0.48 or equal to 48%. This means that the Dividend Pay Ratio moderates the effect of Return on Assets by 48% on Stock Return, while the remaining 52% is influenced by other variables outside of this study. Keywords: profitability, return on assets, size and, dividend pay ratio

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