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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 113 Documents
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Search results for , issue "Vol 6 No 2 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan " : 113 Documents clear
Pengaruh Harga dan Kualitas Produk terhadap Loyalitas Pelanggan Melalui Kepuasan Pelanggan sebagai Variabel Intervening Asma'ul Khusna, Elda Fitra; Nirawati, Lia
Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 6 No 2 (2024): 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 | DOI: 10.47467/alkharaj.v6i2.5086

Abstract

This study aims to determine the effect of price and product quality on customer loyalty through customer satisfaction as an intervening variable on @vivo_indonesia Instagram followers. This type of research is quantitative research, while in this study, the population used is the @vivo_indonesia Instagram account which has 857,171 followers, with the sampling technique using purposive sampling. Data was collected through a questionnaire with descriptive and inferential statistical analysis techniques using the Smart-PLS 4.0 program. Based on the results of this study, it is concluded that price has a positive and significant effect on customer satisfaction. Product quality has a positive and significant effect on customer satisfaction. Customer satisfaction has a positive and significant effect on customer loyalty. Price has a positive and insignificant effect on customer loyalty. Product quality has a positive and significant effect on customer loyalty. Price has a negative and significant effect on customer loyalty through customer satisfaction. Product quality positively and significantly affects customer loyalty through customer satisfaction. Keywords: Price, Product Quality, Customer Satisfaction, Customer Loyalty
Pengaruh Firm Size, Capital Intensity dan Beban Pajak Tangguhan terhadap Tax Avoidance pada Perusahaan Makanan dan Minuman yang Terdaftar di BEI Tahun 2020 – 2022 Melawati, Desi; Ahalik, Ahalik
Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 6 No 2 (2024): 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 | DOI: 10.47467/alkharaj.v6i2.5218

Abstract

Taxation is one of the main sources of income for the state, however state revenues from the taxation sector have not met the government's expectations every year. This is caused by government policies that are less effective in encouraging tax compliance and a lack of taxpayer awareness about tax payment obligations for industries and companies. This research aims to determine the influence of company size, capital intensity, tax burden on tax avoidance in food and beverage companies registered on the IDX in 2020-2022 and the simultaneous influence of company size, capital intensity, and deferred tax burden on tax avoidance in food and beverage companies listed on the BEI in 2020-2022. The method used in this research is a quantitative research method. In this research, the data used comes from secondary data. The data source used is the audited financial reports of companies registered on the Indonesian Stock Exchange (BEI) for the 2020-2022 period. This data can be accessed via the official IDX website, namely www.idx.co.id. The researcher used the ippurposive sampling method to select the sample, with independent variables in the form of company size, capital intensity and deferred tax burden and the dependent variable, namely tax avoidance. The data analysis methods used are descriptive statistical analysis, classical assumption testing, regression analysis, hypothesis testing and identification test. The results of this research show that Firm size has a significant negative effect on tax avoidance, Capital intensity has a significant negative effect on tax avoidance, Deferred tax burden has a significant positive effect on tax avoidance, and Firm size, capital intensity and deferred tax burden simultaneously have an effect on tax avoidance.
Analisis Literasi Keuangan dan Self Efficacy terhadap Personal Financial UMKM di Bangkalan Madura Camelia, Nabila Putri; Sudarsono, Bambang; Kurniawan, Moh. Zaki
Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 6 No 2 (2024): 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 | DOI: 10.47467/alkharaj.v6i2.5370

Abstract

The large number of MSMEs in Indonesia means that micro and medium scale businesses drive 60.51% of the economy, although it is not uncommon to find MSMEs who end up going out of business due to lack of financial management of their businesses. The conditions that occur in MSMEs in Indonesia are the focus of the problem in this research. Therefore, this research aims to examine and discuss the influence that the level of financial literacy and self-efficacy has on an individual's financial behavior. Along with the use of the purposive sampling method, the analysis used in this research is multiple linear regression analysis in the form of classic assumption tests, validity tests, reliability tests, hypothesis tests. In this research, it was found that financial literacy and self-efficacy have a significant influence on personal finance in MSMEs located in Bangkalan, Madura.
Akuntansi Hak dan Kewajiban: Refleksi Akuntansi Nelayan Juragan Muslim di Kawasan Teluk Tomini Niswatin, Niswatin; Yusuf, Nilawaty; Arsyad, Nur Fadilah; Olatapa, Mohamad Yuda; Bahsuan, Siti Aisyah
Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 6 No 2 (2024): 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 | DOI: 10.47467/alkharaj.v6i2.5403

Abstract

This research aims to reveal the meaning of accounting for muslim skipper fishermen in the tomini bay area. Symbolic interactionism is the research method used in this research. The symbolic interactionist approach is also used as a data collection technique as well as a unit of analysis. The data used are (1) the results of interviews with the boat owner as ship owners and retainers (2) results of observations of fishermen's activities and interactions with crew members and their environment (3) documents such as worksheets and financial reports. This research determines that there is a mutual need for interaction between the boat owner and the captain or crew member. Boat owner who has the right to share business profits fairly to the crew in the form of transparent accounting records and crew members who have the obligation to carry out their responsibilities to the boat owner.
Analisis Determinan pada Faktor yang Mempengaruhi Minat Nasabah dalam Menggadaikan Emas di Pegadaian UPS Pasar Anom Khair, Anisatul; Setiawan, Firman
Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 6 No 2 (2024): 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 | DOI: 10.47467/alkharaj.v6i2.5420

Abstract

Sharia pawnshops are the best solution in meeting human needs which are increasingly consumerist amidst the development of the digital world which provides easy access for humans to fulfill their lives. Even though banks also issue pawn products, pawnshops still exist with their pawn products because the process is fast, easy and safe without having to queue longer. So here the researchers are interested in examining what factors influence customers' interest in pawning their gold at Pegadaian UPS Pasar Anom. This research uses quantitative methods with primary data obtained directly through distributing questionnaires to 60 respondents. The analysis technique used is multiple linear regression. The results of the research show that the variables administration costs, estimated value, ijarah costs, and product quality have a positive and significant effect on customer interest because ttable greater than tcount and the significance value is smaller than 0.05. Meanwhile, the late fine variable has a negative and insignificant effect on customer interest, this is proven by ttable smaller than tcount and the significance value is greater than 0.05.
Pengaruh Tunneling Incentive, Mekanisme Bonus, Ukuran Perusahaan dan Profitabilitas terhadap Transfer Pricing Fadilla, Nur; Budiantara, Martinus
Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 6 No 2 (2024): 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 | DOI: 10.47467/alkharaj.v6i2.5421

Abstract

The purpose of this study is to determine whether tunneling incentive, bonus mechanism, company size and profitability have an influence on transfer pricing. This research uses secondary data using non-probability sampling method. In this study, the sample amounted to 216 manufacturing companies listed on the Indonesia Stock Exchange during 2018-2021. The data analysis method used in this research is logistic regression analysis using SPSS 25. The results of this study indicate that tunneling incentive and company size have a significant influence on transfer pricing. However, bonus mechanism and profitability have no influence on transfer pricing.
Implementasi Karakteristik Akad Murabahah pada Produk Pembiayaan KBB (Kendaraan Bermotor Barokah) di BMT UGT Nusantara Capem Socah Affandi, Mahrus; Rahman, Taufiqur
Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 6 No 2 (2024): 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 | DOI: 10.47467/alkharaj.v6i2.5434

Abstract

The development of Islamic banking has made many Islamic banks appear, including conventional banks, to participate in opening Islamic banking services, so that the use of murabahah contracts is increasingly used. However, the reality on the ground is that many people do not understand the implementation of murabahah contracts, so that many people still think that the practices of Islamic banks and Islamic financial institutions are not much different from those of conventional banks. BMT UGT Nusantara Capem Socah provides a variety of financing products that use murabahah contracts, one of which is KBB (Barokah Motorized Vehicles), where the characteristics of the implementation of this financing BMT provides goods that customers want which are obtained from dealers directly by BMT, then sold to customers by informing the price acquisition plus profits according to the agreement between the BMT and the customer. This research uses a qualitative approach to the type of descriptive research. Data collection techniques through interviews, documentation and literature studies. The results of the study show that the implementation of the characteristics of a murabaha contract in KBB financing at BMT UGT Nusantara Capem Socah is in line with the principle of a Murabahah contract which makes BMT a supplier of goods which is used as the object of a murabaha contract that sells goods with legal ownership status, then sells them to customers at the cost price. plus profits according to the agreement of both parties and in its application using the first type, namely the consistent type of muamalah fiqh.
Pengaruh BOPO, CAR, Pembiayaan Mudharabah dan Pembiayaan Murabahah terhadap Return On Asset (ROA) Bank Umum Syariah Indonesia Periode 2020-2022 Iswara, Gyusti Febrian; Adlan, Muhammad Aqim
Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 6 No 2 (2024): 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 | DOI: 10.47467/alkharaj.v6i2.4160

Abstract

he purpose of this research is to look at the impact of Operating Costs on Operating Income (BOPO), Mudharabah Financing, Capital Adequacy Ratio (CAR), and Murabahah Financing on the Return on Assets (ROA) of Islamic commercial banks in Indonesia from 2020 to 2022. The study's sample consists of Islamic commercial banks whose financial reports are included in Islamic banking statistics. Purposeful sampling technique was used to choose the sample. Utilizing Eviews 12 software, multiple linear regression analysis is the data analysis approach employed in this quantitative research method. The findings demonstrate that CAR, Mudharabah Financing, and Murabahah Financing have a substantial impact on the ROA of Islamic commercial banks in Indonesia, however BOPO has no effect on the dependent variable. This study contributes significantly to our understanding of the elements that determine the ROA of Islamic commercial banks in Indonesia. The findings of the study can help bank management make more effective decisions to improve financial performance. Further research could include more variables or prolong the study period to obtain a more complete picture of the factors influencing the ROA of Islamic commercial banks in Indonesia. Keywords: BOPO, CAR, Mudharabah Financing, Murabahah Financing, and ROA
Pengaruh Kompensasi terhadap Kinerja Pegawai PT Transportasi Jakarta Fauzi, Achmad; Rustomo, Rustomo; Lelisa, Widya
Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 6 No 2 (2024): 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 | DOI: 10.47467/alkharaj.v6i2.5357

Abstract

This article discusses the influence of compensation on employee performance at PT Transportasi jakarta. This research aims to determine whether compensation has an impact on employee performance. The research methodology employed is quantitative, and data were collected through a questionnaire. The validity and reliability of the questionnaire were tested, and the data were analyzed using IBM SPSS Statistics 26. The research results indicate that compensation has a significant influence on employee performance. This article emphasizes the importance of fair compensation in motivating employees and enhancing their job satisfaction. The research findings demonstrate that every one-unit increase in compensation will increase employee performance by 25.7%. However, there are other factors that also affect employee performance by 69.9%. Therefore, companies need to consider other factors such as motivation, work environment, and skills in improving employee performance. This research provides a better understanding of the importance of fair compensation in creating a motivating work environment and improving employee job satisfaction. The practical implications of this research are that companies should pay attention to the compensation provided to their employees to ensure that they feel valued and motivated to deliver their best performance.
Menggali Potensi Non-Fungible Token (NFT) dalam Administrasi Pertanahan : Kajian di Provinsi DKI Jakarta Khithobi, Arya Teges; Sari, Eka Ratna; Achfan, Nurul Azimah; Auliya, Ananda Islami; Rohmadani, Eka Suci; Ferdian Ariawantara, Putu Aditya
Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 6 No 2 (2024): 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 | DOI: 10.47467/alkharaj.v6i2.5521

Abstract

Land is an important legal object that can be utilized by the community if it has the right to ownership of the land to be used. However, currently there are many land administration problems in various regions in Indonesia, one of which also occurs in the implementation of land administration in DKI Jakarta Province. From the existence of these problems, it can harm landowners in the DKI Jakarta Region. Researchers use qualitative research methods so that the research conducted can be more in-depth and accurate. The discussion found from this writing is that there are several problems that occur in land administration in DKI Jakarta, including the existence of people who do not use the land ownership publication system because there are still people who believe in the use of customary law, the emergence of land mafia actors who always falsify certificates for one's land ownership, and also problems in the form of KKN behavior carried out by several irresponsible land officials. On the basis of this, the author offers an NFT technology strategy, namely by digitizing land certificates by providing secret codes that will not be the same between one certificate and another. From the results of the research conducted by the author, the author concludes that there is potential for the implementation of NFT technology in the land administration of DKI Jakarta.

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