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[Pengaruh Brand Image dan Brand Awareness Terhadap Keputusan Pembelian Pizza Hut Delivery Cabang Plaju ]]>
<![CDATA[Meilani, Windi]]>;
<![CDATA[Rosa, Aslamia]]>
<![CDATA[ Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 6 No 2 (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.v6i2.4570
<![CDATA[This study aims to analyze the effect of brand image and brand awareness on purchasing decisions for pizza hut delivery at the Plaju branch. This study used a quantitative approach with data collection methods through questionnaires. The population in this study were people in Palembang City aged 15-25 years who had purchased pizza hut delivery from the Plaju branch in October, November, December 2022 and January, February, March 2023. The sampling method used purposive sampling with a total sample of 100 respondent. Data analysis techniques in this study were hypothesis testing, coefficient of determination testing, and multiple linear analysis. the results of testing the calculated F value of 73,597 with a significance value of 0.000 (0.000 <0.05), brand image and brand awareness together have a positive and significant effect on purchasing decisions for Pizza Hut Delivey Plaju Branch. Keywords: Brand image, Brand Awareness, Purchase Decisions]]>
<![CDATA[Pengaruh Pertumbuhan Penjualan, Intensitas Modal dan Intensitas Persediaan terhadap Penghindaran Pajak pada Perusahaan Sektor Aneka Industri yang Terdaftar di BEI Tahun 2017-2022 ]]>
<![CDATA[Anastasya, Elda Permata]]>;
<![CDATA[Priantilianingtiasari, Ruly]]>
<![CDATA[ Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 6 No 2 (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.v6i2.4639
<![CDATA[The purpose of this study was to analyze and determine 1) sales growth influence on tax avoidance. 2) Capital intensity influence on tax avoidance. 3) Inventory intensity affects tax avoidance. 4) Sales growth, capital intensity, and inventory intensity influence tax avoidance. The population used in this study were 56 companies in various industrial sectors listed on the IDX for the period 2017 - 2022. The number of research samples obtained was 12 companies with a total sample of 72 companies. The sampling technique used in this study was purposive sampling. The data source used in this research is secondary data. Data analysis using panel data analysis with Eviews. The results showed that 1) sales growth affects tax avoidance. 2) Capital intensity has no effect on tax avoidance. 3) Inventory intensity has no effect on tax avoidance. 4) Sales growth, capital intensity and inventory intensity simultaneously affect tax avoidance Keywords: Tax Avoidance, Sales Growth, Capital Intensity, Inventory Intensity]]>
<![CDATA[Determinan Penerimaan Opini Audit Going Concern (GCAO): ]]>
<![CDATA[Putri, Silvani]]>;
<![CDATA[Suhartini, Dwi]]>
<![CDATA[ Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 6 No 2 (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.v6i2.4684
<![CDATA[This study aims to examine the effect of Financial Distress and Prior Opinion on Going-Concern Audit Opinion, with Opinion Shopping as a moderating variable. This research topic is very important to study in analyzing the extent to which financial and non-financial factors affect the continuity of a company's business. This study uses a quantitative method with a total sample of 185 data points from 37 manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2017 to 2021. The data analysis used is panel data regression software Eviews 12. The research results prove that the acceptance of the going concern audit opinion by manufacturing sector companies was triggered by the high financial distress and receipt of the modified going concern audit opinion in the previous year. In addition, empirical studies prove that opinion shopping is not a moderating variable in relationships between financial distress and prior opinion on the acceptance of the going concern audit opinion. Keywords: Financial Distess, Prior Opinion, Going Concern Audit Opinion, Opinion Shopping]]>
<![CDATA[Pengaruh Company Size dan Environmental Performance Terhadap Pengungkapan lingkungan ]]>
<![CDATA[Kusumawardhani, Indira]]>;
<![CDATA[Suhartini, Dwi]]>
<![CDATA[ Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 6 No 2 (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.v6i2.4685
<![CDATA[This Research aims to examine and prove the effect of Company Size and Environmental Performance on Environmental Disclosure by using a quantitative method. This research topic is very important to study in analyzing the extent to which mining companies fulfill their obligations to carry out Environmental Disclosure in accordance with OJK Regulation No. 51 of 2017. The sampling method uses purposive sampling with a total sample of 65 data from 13 Mining Companies Listed on the BEI for the 2017-2021 period. Multiple linear regression was used to analyze the data with the Eviews 12 software. The results of this study prove that mining companies listed on the BEI already have a responsibility for environmental disclosure which is driven by the large size of company assets owned and environmental performance. In addition, there is evidence that mining companies listed on the BEI have not fully reported environmental disclosure based on GRI standards. The company only reported 12 of the 32 required indicators or around 37.64%. Keywords: Pengungkapan lingkungan, Company Size, Environmental Performance]]>
<![CDATA[Pengaruh Penggunaan Fintech Payment terhadap Perilaku Manajemen Keuangan ]]>
<![CDATA[Azzahra, Aqilla Fatimah]]>;
<![CDATA[Andriana, Isni]]>;
<![CDATA[Saputri, Nyimas Dewi Murnila]]>
<![CDATA[ Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 6 No 2 (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.v6i2.4727
<![CDATA[Penelitian ini memiliki tujuan untuk mengetahui bagaimana pengaruh penggunaan fintech payment terhadap perilaku manajemen keuangan mahasiswa. Populasi yang diambil adalah seluruh mahasiswa aktif S1 Fakultas Ekonomi Universitas Sriwijaya dan sampel diambil menggunakan teknik non-probability dengan purposive sampling. Teknik pengumpulan data yang dipakai dengan kuesioner. Teknik analisis data yang dipakai adalah analisis regresi linier sederhana kemudian data diolah dengan program Statistical for Product and Service Solutions (SPSS) versi 26. Hasil dalam penelitian menunjukkan bahwasannya penggunaan fintech payment mempengaruhi secara signifikan terhadap perilaku manajemen keuangan di lingkungan mahasiswa aktif S1 Fakultas Ekonomi Universitas Sriwijaya.]]>
<![CDATA[Analisis Rasio Keuangan terhadap Kinera Keuangan pada Bank Perkreditan Rakyat di Kota Batam ]]>
<![CDATA[Debora, Devi Pascha]]>;
<![CDATA[Tipa, Handra]]>
<![CDATA[ Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 6 No 2 (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.v6i2.4815
<![CDATA[Rural Banks are a financial institution that plays a role in the community's economy by collecting excess funds from the public and lending them to people who need funds. Every company, both bank and non-bank, reports at a certain time the company's financial performance in the form of annual financial reports. Financial statements show the financial performance of a company in running its business, what are the weaknesses and strengths of the company. The company's financial performance is a representation of the company's financial position over a certain period of time. Banks with good financial performance can create a good Indonesian economy and help improve the standard of living of the Indonesian people. This study aims to analyze and determine the effect of Capital Adequacy Ratio (CAR), Non Performing Loans (NPL) and Loan to Deposit Ratio (LDR) on Return On Assets (ROA). This study uses secondary data obtained from the website of the Financial Services Authority, with a sampling technique using purposive sampling, namely the sampling technique by selecting data sources based on criteria and based on certain considerations so that a total sample is obtained 135. The data analysis technique used is descriptive analysis, classical assumption test (normality, multicollinearity, heteroscedasticity and autocorrelation), multiple linear regression analysis and hypothesis testing (partial, simultaneous and coefficient of determination). The results of this study indicate that partially Capital Adequacy Ratio (CAR) and Loan to Deposit Ratio (LDR) have a significant effect on Return On Assets (ROA), while the Non Performing Loan (NPL) have no significant effect on Return On Assets (ROA). Furthermore, it is known that simultaneously the Capital Adequacy Ratio (CAR), Non Performing Loans (NPL) and Loan to Deposit Ratio (LDR) have a significant effect on Return On Assets (ROA). Keywords: Capital Adequacy Ratio (CAR); Non Performing Loan (NPL); Loan to Deposit Ratio (LDR); Return On Assets (ROA).]]>
<![CDATA[Efektivitas Lembaga Sertifikasi Profesi dalam Meningkatkan Peluang Kerja di Balai Besar Pelatihan Vokasi dan Produktivitas Kota Bandung ]]>
<![CDATA[Zalfa, Lis Haliza]]>;
<![CDATA[Adji, Widwi Handari]]>
<![CDATA[ Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 6 No 2 (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.v6i2.4845
<![CDATA[Bandung Vocational and Productivity Training Center (BBPVP) is a Government Training Institution Central Technical Implementation Unit (UPTP) under the Directorate General of Training and Productivity Development, Ministry of Manpower of the Republic of Indonesia, in accordance with Ministerial Regulation No. 21 of 2015 issued by the Ministry of Manpower of the Republic of Indonesia. BBPVP Bandung is responsible for implementing initiatives related to the development, empowerment, and certification of training personnel, instructors, and workers. On February 23, 1952, the Government of the Republic of Indonesia and the Colombo Plan Program launched BBPVP. An area of approximately 3 hectares became the location of BBPVP Bandung on Jalan Jenderal Gatot Subroto No. 170. BBPVP was established as an effort to spread vocational training facilities so that those whose homes were in remote areas could still access them. Examining the relationship between the BBPVP competency test and the caliber of applicants is the main objective of this study. The research approach was quantitative and descriptive. Questionnaires and written records were used to compile the data. Based on the findings, BBPVP is an effective tool to improve the overall standard of the workforce. This was determined from the data collected through questionnaires administered to 64 respondents. Keywords: Effectiveness of Professional Certification Bodies. Job Opportunities]]>
<![CDATA[Analisis Pengembangan Usaha Mikro Kecil dan Menengah (UMKM) Kota Bandung Pasca Pandemi Covid 19 ]]>
<![CDATA[Dora, Yenny Maya]]>;
<![CDATA[Saefudin, Nugraha]]>;
<![CDATA[Sari, Oktora Yogi]]>;
<![CDATA[Sakti, Intan Widuri]]>;
<![CDATA[Sudrajat, Asep]]>;
<![CDATA[Sumantri, Dadan]]>
<![CDATA[ Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 6 No 2 (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.v6i2.4869
<![CDATA[The contribution of MSMEs is quite large for the national economy because, with a large number of existing MSMEs, more jobs will be created for people who need jobs and become the biggest contributor to Domestic Product Value (Gross). Therefore, Micro, Small, and Medium Enterprises (MSMEs) need special attention in this sector. The research was conducted to analyze the development of MSME entrepreneurs in the city of Bandung after the Covid 19 pandemic for MSME entrepreneurs. The number of MSME entrepreneurs who were sampled was 110 respondents from several types of businesses. The type of research conducted was survey research with descriptive and verification data analysis methods. The results of the study partially show that the Entrepreneurial Character variable has a positive influence on MSME business development, while the Business Capital variable does not have a positive effect on business development. And the marketing strategy variable partially has a positive effect on business development. Business capital that does not have a positive effect on business development does not mean that MSME players do not need venture capital in developing their businesses. Even though MSME entrepreneurs have sufficient capital without strong and positive characteristics of MSME entrepreneurs, business development will not work While the simultaneous test results obtained results of Entrepreneurial Characteristics, Business Capital and Marketing Strategy jointly affect Business Development. This illustrates that with strong entrepreneurial characteristics and supported by the availability of business capital and marketing strategies that are in accordance with market conditions, business development carried out by MSME entrepreneurs will certainly run well Keywords: Entrepreneurial Characteristics, Business Capital, and Business Development.]]>
<![CDATA[Kepatuhan Wajib Pajak Kendaraan Bermotor pada Unit Pengelolaan Pendapatan Daerah Kabupaten Rembang ]]>
<![CDATA[Audrye, Winda]]>;
<![CDATA[Suryarini, Trisni]]>
<![CDATA[ Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 6 No 2 (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.v6i2.4904
<![CDATA[This study aims to analyze the effect of mobile samsat, e-samsat, tax sanctions, tax socialization, and taxpayer awareness on taxpayer compliance in Rembang Regency partially and simultaneously. The sampling method uses an accidental sampling technique and the number of samples obtained using the Solvin formula is 100 respondents. The data analysis technique uses descriptive statistical analysis, classical assumption test (normality test, multicollinearity test, and heteroscedasticity test), and multiple linear regression analysis (t statistical test and f statistical test) processed with SPSS Statistic 26. The results showed that mobile samsat, tax socialization, and taxpayer awareness positively and significantly affected taxpayer compliance. In contrast, e- samsat and tax sanctions did not affect taxpayer compliance. Keywords: compliance, awareness, samsat, sanctions, outreach]]>
<![CDATA[Strategi Bisnis Warung Mama Indah ]]>
<![CDATA[Pragowo, Hanny Herlambang]]>;
<![CDATA[Purrohman, Purnama Syae]]>
<![CDATA[ Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 6 No 2 (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.v6i2.4918
<![CDATA[This research is motivated by consumer needs for Mama Indah's shop in Duren Jaya, East Bekasi, Bekasi City. The problem formulation in this study is how is the marketing strategy of Warung Mama Indah's business?. This type of research is descriptive qualitative research. The subjects in this study were managers, employees, and consumers of Mama Indah's shop. The object of this research is the implementation of the marketing strategy of Mama Indah's warung business. Data collection techniques using observation, interview, and documentation methods. Data analysis techniques using triangulation of sources and techniques. Based on the results of the study, it is stated that the business strategy of Warung Mama Indah is carried out by applying SWOT analysis and the 7P concept, namely: (1) Product, (2) Price, (3) Place, dan (4) Promotion, (5) Phisycal Evedance, (6) People, (7) Process. Keywords: Business Strategy, SWOT Analysis, Marketing Strategy]]>
