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[Pandangan Islam Terhadap Implementasi Hybrid Contract Di Hotel Horison Sagita Balikpapan ]]>
<![CDATA[Wiwit Agustina]]>
<![CDATA[ Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 6 No 1 (2024): 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.v6i1.2563
<![CDATA[In the business world, trade is one of the most important things in human life. Everyone always needs prosperity and wealth to meet their needs. With this goal in mind, people compete for wealth through their businesses. if a company is based or based on religious principles, it is of course very closely related to the norms associated with Islamic institutional economics. Because sharia-based economic activities are economic practices that are based on Islamic values, actors need to orient themselves in consumption, production and operations. The Islamic View of the Implementation of Hybrid Contracts which has innovated is the author's basis for researching the validity of the contracts made by the Horison Sagita Balikpapan hotel, where the purpose of this research is to examine multi-contract transactions (Hybrid Contracts) in the Horison Sagita Balikpapan hotel. In this study the authors used an empirical juridical approach, combining primary data and data in the field so that theory and practice were found to be compatible. Based on the results of this study, after making adjustments to the provisions of the multiple contracts that are prohibited, it can be concluded that the Hybrid Contract transaction in booking a room including dining at the Horison Sagita Balikpapan Hotel is not at all included in the multi-contract category which is prohibited. Thus the Hybrid Contract transaction in the Booking of the Incluede Room is permissible and does not violate sharia provisions. In addition, this transaction can provide convenience for hotel managers and consumers. Keyword: Islamic View, Hybrid Contract, Hotel Rental]]>
<![CDATA[E-Money sebagai Instrument Pembayaran Micro Payment Dalam Perspektif Maqashid Syariah ]]>
<![CDATA[Siti Khozinatun Niam]]>;
<![CDATA[Muhammad Haris Hidayatulloh]]>
<![CDATA[ Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 6 No 1 (2024): 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.v6i1.2569
<![CDATA[The current rapid development of technology has penetrated all aspects, including financial institutions with the existence of e-money digital financial services. The use of E-money as a payment system has shifted payment methods from cash to non-cash by the general public and Muslims. Then it is necessary to carry out a sharia review related to the use of e-money regarding the mechanism for using e-money, the contract used, and a review of sharia maqasyid. The type of research used is library research using descriptive analysis techniques. The results of the Electronic Money Transaction Mechanism (e-money), namely the operator can only be carried out by the issuer himself or another party, the operator who provides the infrastructure for its implementation. This then provides security guarantees for its users in transactions. Electronic money (e-money) in mashed shari'ah. guaranteed security, and guaranteed halal in the transaction. The contract is used in Electronic Money (e-money). Sales Purchase Agreement, Wadi'ah Agreement, and Ijarah Agreement. This contract is used when the issuer hires the services of a merchant who provides payment services. Keywords: Electronic Payment E-money, Maqashid Syariah]]>
<![CDATA[Pengaruh Relationship Marketing dan Kepercayaan Pelanggan terhadap Loyalitas Konsumen dengan Keputusan Pembelian sebagao Variabel Intervenig: ]]>
<![CDATA[Chelly Widyantriana]]>;
<![CDATA[Henny Welsa]]>;
<![CDATA[Putri Dwi Cahyani]]>
<![CDATA[ Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 6 No 1 (2024): 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.v6i1.2576
<![CDATA[This study aims to determine the effect of Relationship Marketing and Customer Trust on Consumer Loyalty with Purchase Decisions as Intervening Variables (a case study on Aqua Mineral Water in Indonesia). The population used in this study were consumers who had consumed Aqua Mineral Water. The sample in this study were 126 respondents using the Non-Probability Sampling technique with the Purposive Sampling approach. Sampling with a certain balance, with the criteria of respondents who have consumed Aqua Mineral Water. Data was taken using a questionnaire via the Google form, after the questionnaire results were collected, the data was tabulated using MS Exel and analyzed using SPSS version 24. The results of this study indicate that Relationship Marketing has a significant positive effect on Consumer Loyalty. Customer Trust has a significant positive effect on Consumer Loyalty. Purchase decision has a significant positive effect on consumer loyalty. The Effect of Relationship Marketing on Consumer Loyalty through Purchasing Decisions as an Accepted Intervening Variable. The Effect of Customer Trust on Consumer Loyalty through Purchasing Decisions as an Accepted Intervening Variable. Keywords : Relationship Marketing; Customer trust; Buying decision ; Costumer Loyalty]]>
<![CDATA[Pengaruh Return on Asset, Earning per Share dan Price to Book Value terhadap Harga Saham: Studi Pada Perusahaan LQ45 yang Terdaftar di Bursa Efek Indonesia ]]>
<![CDATA[Maria Beatrixon Sapta]]>;
<![CDATA[Gendro Wiyono]]>;
<![CDATA[Risal Rinofah]]>
<![CDATA[ Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 6 No 1 (2024): 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.v6i1.2637
<![CDATA[This study aims to examine the effect of Return On Assets (ROA), Earning Per Share (EPS) and Price To Book Value (PBV) on stock prices. The research took samples of LQ45 companies listed on the Indonesia Stock Exchange. The sampling technique used purposive sampling. This purposive sampling method is a sample selection method based on predetermined population characteristics. The sample in this study is 32 LQ45 companies listed on the Indonesia Stock Exchange in 2016-2020. In research using secondary data sources in the form of financial reports. While the data collection method used is the collection technique. In this study, the data analysis technique used was multiple linear analysis supported by the classical assumption test. The results of this study are that Return On Assets (ROA) has a negative and insignificant effect on stock prices, Earning Per Share (EPS) has a positive and significant effect on stock prices, Price To Book Value (PBV) has a negative and insignificant effect on stock prices. So the conclusion is that Earning Per Share (EPS) has a positive and significant effect on stock prices, while Return On Assets (ROA) and Price To Book Value (PBV) have a negative or insignificant effect on stock prices. Keywords: Return On Assets (ROA), Earning Per Share (EPS), Price To Book Value (PBV), Stock Price]]>
<![CDATA[Analisis Pengaruh Debt to Asset Ratio, Return on Asset dan Current Ratio terhadap Return Saham ]]>
<![CDATA[Pungki Mega Sahara]]>;
<![CDATA[Gendro Wiyono]]>;
<![CDATA[Pristin Prima Sari]]>
<![CDATA[ Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 6 No 1 (2024): 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.v6i1.2639
<![CDATA[This study aims to analyze the effect of Debt to Asset Ratio (DAR), Return On Assets (ROA) and Curret Ratio (CR) on stock returns. This research uses quantitative research, the sampling technique is purposive sampling method, namely because it can choose certain targets that can provide information based on predetermined criteria. So, in this study, the population taken was all Manufacturing companies in the industrial sector for the 2018-2021 period which were listed on the Indonesia Stock Exchange (IDX) as many as 32 companies. The method of collecting data is secondary data, which is the financial statements of companies that make stock returns. The amount of data used is 128 samples. From what was done, the results of the study showed that the Debt to Asset Ratio (DAR), Return On Assets (ROA) and Current Ratio (CR) did not affect stock returns as evidenced by the significant value of each variable greater than 0.05. Keywords: Debt to Asset Ratio (DAR), Return On Assets (ROA), Current Ratio (CR), and Stock Return.]]>
<![CDATA[Pengaruh Job Knowledge dan Motivasi Kerja terhadap Kepuasan Kerja Karyawan ]]>
<![CDATA[Yosefonsus Tono]]>;
<![CDATA[Didik Subiyanto]]>;
<![CDATA[Epsilandri Septyarini]]>
<![CDATA[ Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 6 No 1 (2024): 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.v6i1.2653
<![CDATA[This study aims to determine: 1) the effect of job knowledge on job satisfaction of sanggar jumputan maharani employees , 2) the influence of motivation on job satisfaction of employees of sanggar jumputan maharani and 3) the influence of job knowledge and motivation on job satisfaction of sanggar jumputan maharani employees.The population of this study was 30 permanent employees of the sanggar jumputan maharani yogyakarta. The number of Samples used was 30 respondents of permanent employees of the sanggar jumputan maharani celeban yogyakarta. The sampling technique used is the probability sampling technique. The data collection techniques used are questionnaires and interviews. The data was analyzed by using IBM SPSS Version 25 applications. The results of this study show that the variability of job knowledge (X1) has a positive and significant effect on employee job satisfaction (Y) with a value of 5,722. Then the variable motivation (X2) has a positive and significant effect on employee job satisfaction (Y) with a value of 6,146. The variables Job knowledge (X1) and motivation (X2) have a positive and significant effect on employee job satisfaction (Y) with a value of 0.624. So it can be concluded that all variables in this study have a positive influence on employee job satisfaction. Keywords: Job knowledge, Motivation, Employee job satisfaction.]]>
<![CDATA[Determinan Kemampuan Auditor Mendeteksi Kecurangan ]]>
<![CDATA[Anggun Rizki]]>;
<![CDATA[Mahmudi Mahmudi]]>
<![CDATA[ Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 6 No 1 (2024): 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.v6i1.2658
<![CDATA[The purpose of this study was to examine the effect of workload, time pressure, and personality type on the ability of auditors to detect fraud with the moderating variable of audit experience. The method used in this study is a quantitative method using primary data. This research uses multiple linear regression models with Moderated Regression Analysis to test the effect of each variable on the auditor's ability to detect fraud. The number of samples used in this study amounted to 124 auditors who work in the Jakarta and Yogyakarta Public Accounting Firms. The results show that time pressure has a negative effect, the greater the auditor's time pressure, the lower the auditor's ability to detect fraud. Personality type has a positive effect, the higher the combination of ST (sensing and thinking) and NT (intuition and thinking) personality type, the auditor's ability to detect fraud increases. According to the research results, audit experience as a moderating variable is able to strengthen the relationship between time pressure and the combination of ST (sensing and thinking) and NT (intuition and thinking) personality types on the auditor's ability to detect fraud. On the other hand, based on the results of the study, it was found that the auditor's experience as a moderating variable was not able to strengthen the relationship between workload and the auditor's ability to detect fraud. The implications of this research are aimed at the auditors should pay more attention to these factors in order to be able to improve the auditor's ability to detect fraud. This is due to prevent fraud in an entity and so that users of auditor services have confidence that the audited financial statements do not contain misstatements. Future research is expected not only to collect data by distributing questionnaires but also to interviews or oral questions. Keywords: Auditor Ability to Detect Fraud, Workload, Work Pressure, Personality Type, and Audit Experienc]]>
<![CDATA[Konsep Pemikiran Ekonomi Islam Era Bani Umayah dan Relevansi dengan Masa Sekarang ]]>
<![CDATA[Muhammad Haris Hidayatulloh]]>;
<![CDATA[Muhtadi Ridwan]]>;
<![CDATA[Khusnuddin Khusnuddin]]>
<![CDATA[ Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 6 No 1 (2024): 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.v6i1.2673
<![CDATA[This study aims to provide an overview in the form of portraits of the thoughts of the Umayyad caliphs and what policies were implemented at that time, and what kind of relevance that can be made to the present. With this research concept, this journal uses qualitative research methods or literature study by collecting data both from books and articles related to that title. The results of this study found that the relevance that existed during the caliph era to the present that was most prominently applied was related to the issue of zakat and al Kharaj (tax). Of the two objects, the implementation that is happening at the present time is still not optimally carried out, of course this is because of the many problems that are occurring with the present. Not with the period when Umar bin Abdul Aziz led during the Umayyad dynasty, where economic inequality practically did not exist. Therefore, it needs to be implemented and maximized at the present time to optimize these two aspects, of course this is not impossible, especially since Indonesia is known for its predominantly Muslim population, of course this is very possible.” Keywords: Islamic Economic Thought, Umayyads, relevance.]]>
<![CDATA[Pengaruh CAR, NPL, BOPO Dan LDR terhadap Retrun on Assets pada Bank Pembangunan Daerah: ]]>
<![CDATA[Moh Iklin]]>
<![CDATA[ Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 6 No 1 (2024): 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.v6i1.2689
<![CDATA[This study aims to study and understand the effect of CAR, BOPO and NPL simultaneously on the Return On Assets of Regional Development Banks throughout Java Island for the period 2005 – 2021. And also to examine and understand the effect of CAR, NPL, BOPO and LDR partially on Return On Assets of Regional Development Banks throughout Java Island for the period 2005 – 2021. The population used in this study are Regional Development Banks throughout Java Island from 2005 to 2021 which have complete and published financial reports. The type of data used in this research is secondary data. Purposive Sampling Technique. Collecting data in this study using the documentation method. The analysis technique used is multiple linear regression with a significance level of 5%. The results showed that CAR partially had a significant positive effect on Profitability (ROA). BOPO partially has a significant positive effect on Profitability (ROA). NPL partially has a significant positive effect on Profitability (ROA). LDR partially has a significant positive effect on Profitability (ROA). CAR, NPL, BOPO and LDR jointly affect Profitability (ROA). Keywords: CAR, NPL, BOPO, LDR dan Return on Assets]]>
<![CDATA[Pengaruh Good Corporate Governance Terhadap Kinerja Keuangan ]]>
<![CDATA[Hastini Busarotun Ika Putri]]>;
<![CDATA[Rifqi Muhammad]]>
<![CDATA[ Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 6 No 1 (2024): 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.v6i1.2743
<![CDATA[This study aims to determine the effect of the implementation of sharia and corporate governance on the performance of Islamic banks in Southeast Asia. This study uses a collection of data collected manually on sharia and corporate governance variables from 25 Islamic banks from 5 Southeast Asian countries for the period 2014-2020. The types of statistical analysis carried out are descriptive statistics, panel data regression, and static regression tests. The results of this study reveal that the variables related to Islamic corporate governance are more influential in determining the financial performance of Islamic banks. The regression results of the sharia supervisory board, board of directors meetings, board of commissioners meetings, remuneration and nomination committees, and risk monitoring committees of firm size have a positive effect on increasing financial performance, while audit committees and company age do not have a positive effect on increasing financial performance. This study enriches the understanding of Islamic corporate governance, corporate governance and the financial performance of Islamic banks in Southeast Asia]]>
