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Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah

alkharaj
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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 42 Documents

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Search results for , issue "Vol 5 No 3 (2023): Al-Kharaj: Jurnal Ekonomi, Keuangan " : 42 Documents clear

Analisis Strategi Pengembangan Wakaf Produktif di Pesantren Al-Ma’tuq Sukabumi Didik Gelar Permana; Ibdalsyah Ibdalsyah; Rio Erismen Armen
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

The lack of optimal management and lack of skills regarding waqf development strategies are often obstacles to the development of productive waqf in Islamic boarding schools. This reason prompted the author to analyze the management of productive waqf in a well-known Islamic boarding school in Sukabumi, namely Al-Ma'tuq Islamic Boarding School. The purpose of this study was to analyze the implementation of productive waqf, opportunities and challenges at Al-Ma'tuq Islamic Boarding School, also to analyze the ideal strategy for the development of productive waqf in Islamic boarding schools. The research method used is a qualitative method with a field study approach. The techniques used in data collection are observation, interviews, and documentation studies. Analysis of the data used is descriptive analysis. After doing the research, the authors found that there are 4 (four) strategies that strongly support the development of productive waqf in Islamic boarding schools. First, the fundraising strategy with the concept of "anyone can do waqf". Second, the strategy of empowering waqf assets by empowering every vacant land to be used as productive land. Third, the strategy of developing Nazhir's competence in terms of kifayah and diniyah. Fourth, the marketing strategy of productive waqf results using an e-commerce system. Keywords: strategy, productive waqf, Islamic boarding school

Analisis Pengaruh Brand Loyalty, Brand Quality, dan Marketing Communication terhadap Keputusan Pembelian Kosmetik MS Glow Jogja-Bantul Ida Bagus Nyoman Udayana; Febriani Wahyu Saputri
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

This study aims to determine how the influence of brand loyalty and brand quality on the purchase of MS Glow Products, and to find out and how the consumer's purchasing decisions at the MG Glow Jogja-Bantul store. This research is a quantitative research using survey method until the population in this study are consumers of MS Glow Jogja-Bantul products. Collecting data using a questionnaire method that has been tested for validity and reliability. The data that has been collected, then carried out data testing, model testing and hypothesis testing SPSS is used for data analysis and for sampling as many as 53 people so that validity and reliability can be tested. Based on the results of the analysis and discussion, the authors conclude that Brand and Marketing Communication together have a positive and significant effect on consumer purchasing decisions on MS Glow Beauty Products Jogja-Bantul. Keywords: Brand Loyalty, Brand Quality, Marketing Communication, Purchase decision

Pengaruh RGEC (Risk Profile, Good Corporate Governance, Earnings and Capital) terhadap Financial Distress Perusahaan Perbankan di Indonesia Soffi Marisha Yuliani; Tantina Haryati
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

This study aims to examine and analyze the effect of RGEC (Risk Profile, Good Corporate Governance, Earnings and Capital) on the financial distress of banking companies in Indonesia. The population used in this study are all banking companies listed on the Indonesia Stock Exchange (IDX) in 2017-2021. This research is a quantitative research. This study uses secondary data used in the form of financial statements and annual reports of banking companies for the period 2017-2021 obtained from the Indonesia Stock Exchange (IDX) website and the official website of banking companies. The sampling technique used purposive sampling method. Based on the criteria or considerations that have been determined, 14 companies were obtained as research samples. The analysis technique in this study uses statistical calculations, using IBM SPSS 22.0 software for windows. The results of this study state that the Risk Profile has a negative effect on Financial Distress. The results of this study state that Good Corporate Governance has a negative effect on Financial Distress. The results of this study indicate that Earnings has a negative effect on Financial Distress. The results of this study indicate that Capital has a positive effect on Financial Distress. Keywords: Risk Profile; Good Corporate Governance; Earnings; Capital; Financial Distress

Pengaruh Digital Marketing, Inovasi, dan Word of Mouth terhadap Keputusan Pembelian Azwar Azwar; Nanda Windi Ani; Aqilla Tauhidta Arla Putri
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

The purpose of this study was to analyze the influence of digital marketing, innovation, and word of mouth on purchasing decisions. This research was conducted on klotok coffee consumers in Yogyakarta. The number of samples in this study were 100 (one hundred) respondents who had made a purchase at Kopi klotok Yogyakarta. The technique of taking this sample data is by using a non-probability sampling technique. Data collection was obtained from the results of distributing questionnaires to klotok coffee consumers in Yogyakarta. Data analysis in this study using multiple linear regression analysis. The results of this study indicate that the digital marketing, innovation, and word of mouth variables have a positive and significant effect on the purchasing decision variables. The results of this study indicate that the higher the digital marketing, innovation, and word of mouth it will have a positive impact that will improve purchasing decisions. Keywords: digital marketing, innovation, word of mouth, purchasing decisions

Komparasi Kualitas Informasi Akuntansi dan Strategi Bertahan UMKM di Masa Pandemi Wildatul Muawanah; Sri Trisnaningsih
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

This article aims to explore the impact of the global epidemic of Coronavirus Disease 2019 (COVID-19) for Small and Medium Enterprises (SME) in Indonesia and Malaysia using social dynamic theory, in order to add insight into the handling carried out by each of them. Each of these countries is facing a crisis during the COVID-19 pandemic and seeing how Covid-19 affects accounting practices which have implications for the quality of accounting information. SME are one of the sectors with a major contribution to a developing country such as Indonesia and Malaysia. This research is a literature review study, which uses data from previous research articles in the Mendeley database. A total of 13 articles were reviewed using the keywords, “survival strategy”, “quality of accounting information”, “SME”, “covid-19”, “Indonesia”, “Malaysia”. From the articles reviewed, 13 articles show that there are similarities regarding SME survival strategies with digitalization and differences in government policies in funding support for SME in the two countries, as well as the impact on the quality of accounting information during the pandemic. Keywords: Survival strategy; Quality of accounting information; SME; covid-19; Indonesi; Malaysia.

Dampak Pandemi Covid-19, Kurs dan Inflasi terhadap Pasar Modal Syariah: Junaedi, Dedi; Safitri, Eka; Novita, Evi; Amalia, Rika Sri; Arsyad, Muhammad Rizal; Hermaliana, Mia
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

The objectives of this study are: (1) To find out whether the Covid-19 pandemic, exchange rate and inflation have a partial effect on the movement of JII stock indexes. (2) To find out whether the Covid-19 pandemic, exchange rate and inflation have a partial effect on the movement of JII70 stock indexes. . (3) To find out whether the Covid-19 pandemic, exchange rate and inflation have a partial effect on the movement of ISSI stock indexes. As for the research conducted using quantitative methods. Data collection techniques are carried out by observation, documentation, literature study. Data analysis techniques use classical assumption tests including normality tests, multicolenearity tests, autocorrelation tests, heterochedasticity tests and hypothesis tests including partial tests (t tests), coefficient of determination (R) tests, F tests. . The results showed that simultaneously covid-19 cases, exchange rates, and inflation had a significant effect on the JII, JII70, and ISSI stock indices. . Partially, the exchange rate has a significant effect on the JII and JII70 stock indices are negatively correlated. Meanwhile, covid cases and inflation have an insignificant effect despite the trend. Meanwhile, partially covid cases, exchange rates and inflation have a significant effect on the ISSI Sharia stock index. Keywords : Covid-19 cases, exchange rates, inflation, and composite stock indices (JII, JII70, and ISSI)

Implementasi Zakat Maal secara Produktif, Solusi Pengentasan Kemiskinan di Kota Medan Kurnia Sandi Panjaitan; Khairunisah Khairunisah; Nurul Jannah
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

This study aims to provide an overview in the orm of a portrait of zakat maal and how its contribution, role, and performance in alleviating poverty. The research method used in the journal is a qualitative method using zakat maal as a case study. Zakat maal is a system in the Qur’an to regulate several provisions regarding assets that must be tithe. Zakat is only prouctive as a qualitative and quantitative embodiment so that the zakat issued is not to meet needs at any time (comsumtive). However, trying to have an investment value for the independence of zakat recipients. In Indonesia, where most of the population is Muslim, it actually has stategic potential and is very feasible to be developed in driving the economy. In addition, the concept of zakat offered by Islam promises the dimensions of benefit and the management of potential economic resources in people’s lives so that poverty can be eradicated. Keywords: Zakat Mal, Productive Zakat, Proverty, Economy.

Pengaruh Faktor Makroekonomi terhadap Profitabilitas BUS: Studi pada Bank Umum Syariah di Indonesia yang Terdaftar Dalam OJK Periode 2018-2020 Emylia Dwi Maharani; Ahmad Budiman
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

The purpose of this study is to determine the impact of inflation, exchange rates, and Gross Domestic Product (GDP) on the profitability of Islamic banking which in this study uses the ratio of Return on Assets (ROA) and Return on Equity (ROE). The object of research is 11 Islamic Commercial Banks that publish their financial reports to the Otoritas Jasa Keuangan for the period 2018-2020. The data used include quarterly statistics compiled from the websites of Bank Indonesia, the Badan Pusat Statistik, and Otoritas Jasa Keuangan from 2018 to 2020. The research was conducted using a quantitative methodology. After testing, it was found that inflation, exchange rate, and GDP simultaneously did not have a significant effect on ROA and ROE. Partially the exchange rate and GDP have a significant impact on ROA and ROE, but inflation does not. Keywords: Inflation, Exchange Rate, GDP, ROA, ROE

Pengaruh Ukuran Perusahaan, Variabilitas Harga Pokok Penjualan, Likuiditas, dan Laba Sebelum Pajak Terhadap Pemilihan Metode Akuntansi Persediaan: Teguh Erawati; Desi Ramadhani
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

This study aims to examine the size of company, the variability of cost of goods sold, liquidity, and profit before tax on the selection of inventory accounting methods. To test the hypothesis used secondary data with a purposive sampling method. Data analysis technique used multiple linier regression analysis with company size, variability of the cost of inventory, liquidity, and profit before tax as variable (X) and the selection of inventory accounting methods as variable (Y). After data was analyzed, it was determined that partially the variability of cost of goods sold and liquidity had an effect on the selection of inventory accounting methods, while firm size and profit before tax had no effect on inventory accounting methods. Simultaneously the size of the company, the variability of cost of goods sold, liquidity and profit before tax together have a significant effect on the selection of inventory accounting methods. Keywords : firm size, variability of cost of goods sold, liquidity, profit before tax, selection of inventory accounting methods.

Pengaruh Pajak Hiburan, Hotel, Restoran, dan Reklame terhadap PAD Kota Batu Harum Syabrinawati; Sjarief Hidajat
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

Original Local Government Revenue is a source of financing for the Local Government, one of which is obtained from Local Taxes. Local tax revenue changes every year due to various factors. Batu City is a tourist city that has the potential for high local tax revenues because of many entertainment facilities, hotels, restaurants, and billboards. However, the emergence of the covid pandemic has led to many new policies such as tax relaxation, which also applies in Batu City. This study aims to determine the effect of Entertainment Tax, Hotel Tax, Restaurant Tax And Advertising Tax on Original Local Government Revenue in Batu City. The type of research used is quantitative research using secondary data obtained from the Central Bureau of Statistics of Batu City and Performance Accountability Reports of Government Agencies of Batu City Regional Finance Agency for 2013-2020. The sampling technique in this study is the Saturated Sampling technique by using the entire population obtained. Hypothesis are tested in this study using multiple linear regression models. The results of the study indicate that the Entertainment Tax, Hotel Tax, and Advertising Tax have an effect on and contribute to Original Local Government Revenue in Batu City. Meanwhile, the Restaurant Tax has no effect and does not contribute to Original Local Government Revenue in Batu City. Keywords: Entertainment Tax, Hotel Tax, Restaurant Tax, Advertising Tax, Original Local Government Revenue

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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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Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

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

Abstract

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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