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[The Influence of Competence, Training, and Career Development on Employee Performance at Pabrik Gula Lestari Nganjuk Installation Section ]]>
<![CDATA[Kusnayanti, Fitri]]>;
<![CDATA[Rini, Hesty Prima]]>
<![CDATA[ Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 6 No 3 (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.v6i3.5102
<![CDATA[Performance is a measure of the company's goals and the comparison of the work of an employee to the company's standards. This study aims to determine the effect of competency, training, and career development on the performance of PG Lestari employees in the Installation Section. Motede's research uses quantitative research meteodes and sampling techniques are nonprobability sampling with purposive sampling techniques. The measuring scale used is the likert scale 1-4. The sample of this study was 39 people in the Installation section of the Lestari Nganjuk Sugar Factory with the stipulation that only employees have the status of permanent employees and have attended training at least once. Data processing and hypothesis testing using Partial Least Square (PLS) assistance. The results of this study were 1) employee competency (X1) had no significant effect on employee performance (Y), 2) employee training (X2) had a significant effect on employee performance (Y), and 3) employee career development (X3) had a significant effect on employee performance (Y).]]>
<![CDATA[Pengaruh Good Coorporate Governance dan Enterprise Risk Management terhadap Nilai Perusahaan pada Perusahaan Manufaktur yang Terdarftar di BEI Tahun 2020-2021 ]]>
<![CDATA[Halizah, Putri Nur]]>;
<![CDATA[Suwarno, Suwarno]]>
<![CDATA[ Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 6 No 3 (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.v6i3.5115
<![CDATA[This study aims to examine the effect of Good Corporate Governance and Enterprise Risk Management on firm value in manufacturing companies listed on the Indonesia Stock Exchange. using 350 samples of financial statements. This test uses the Smart PLS analysis tool. The results of the analysis show that management ownership and audit committee affect firm value, while institutional ownership, independent commissioners and ERM have no effect on firm value. Keywords: Managerial Ownership; Institutional Ownership; Independent Commissioner; Audit Committee; ERM; Firm Value]]>
<![CDATA[Pengaruh Profitabilitas, Likuiditas, dan Solvabilitas terhadap Return Saham pada Sub Sektor Otomotif Tahun 2020-2022 ]]>
<![CDATA[Makhsunnah, Cindy Eka]]>;
<![CDATA[Susilo, Dwi Ermayanti]]>
<![CDATA[ Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 6 No 3 (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.v6i3.5128
<![CDATA[This research uses a quantitative research approach and aims to empirically prove the influence of profitability, liquidity and solvency on stock returns in automotive sub-sector companies listed on the Indonesia Stock Exchange. Share returns are rewards given by the company to investors for investing their funds in a company. In taking samples using purpose sampling techniques with predetermined criteria, 11 companies were obtained over 3 years so that the total sample obtained was 33 data. This research uses a multiple linear regression analysis method using multiple linear analysis tools. Profitability is proxied by Return on Assets (ROA), Liquidity is proxied by Current Ratio, and Solvency is proxied by Debt to Equity Ratio (DER). The research results prove that Profitability (ROA) has a positive effect on Stock Returns in automotive sub-sector companies listed on the Indonesia Stock Exchange, so the first hypothesis is accepted. Liquidity (Current Ratio) does not have a positive influence on stock returns. Solvency (DER) has a positive influence on stock returns. Keywords: Profitability; Liquidity; Solvency; Stock Return]]>
<![CDATA[Pengaruh Audit Internal dan Akuntabilitas Sektor Publik terhadap Kualitas Penyajian Laporan Keuangan dalam Mengelola Alokasi Dana Desa di Kecamatan Pontang Tahun 2022 ]]>
<![CDATA[Pamungkas, Giantoro]]>;
<![CDATA[Puri, Pustika Ayuning]]>;
<![CDATA[Yanto, Deri]]>
<![CDATA[ Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 6 No 3 (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.v6i3.5149
<![CDATA[The purpose of this study was to find out the effect of internal audit and public sector accountability on the quality of presentation of financial reports in managing village fund allocations in Pontang District in 2022. This study used a quantitative approach with data collection techniques using a questionnaire. The population in this study were 30 village officials in the Pontang District, while the sample used the saturated sampling technique, which is a sampling technique when all members of the population are used as samples, so that the samples taken in this study were 30 people. The results of this study in hypothesis 1 there is an effect of internal audit on the quality of presentation of financial reports in managing village fund allocations in Pontang District in 2022. Hypothesis 2 there is an effect of public sector accountability on the quality of presentation of financial statements in managing village fund allocations in Pontang District in 2022. Hypothesis 3 there is the influence of internal audit and public sector accountability together on the quality of presentation of financial reports in managing village fund allocations in Pontang District in 2022.]]>
<![CDATA[Analisis Probabilitas Kebangkrutan Bank Umum Swasta Nasional di Masa Pandemi ]]>
<![CDATA[Puri, Pustika Ayuning]]>;
<![CDATA[Pamungkas, Giantoro]]>;
<![CDATA[Nurhasanah, Siti]]>;
<![CDATA[Farikhi, Alfan]]>
<![CDATA[ Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 6 No 3 (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.v6i3.5150
<![CDATA[At the end of 2019, the world was shocked by the phenomenon of the Covid-19 virus which caused significant changes to the economies of all countries, including Indonesia, where to date 6 million cases have been recorded. The implementation of the Large-Scale Social Restrictions (PSBB) policy implemented by the government has had an impact on the country's economic sector where many companies have closed down. This bankruptcy occurs due to financial distress, which is a condition where a company or individual cannot generate sufficient income or profit. Based on this phenomenon, researchers are interested in conducting research regarding the bankruptcy probability analysis of national private commercial banks listed on the Indonesian Stock Exchange. This research uses quantitative methods with secondary data obtained from company financial reports for 3 years, namely from before the 2019 to 2021 pandemic which will be processed using the Altman Z-Score and Zmijewski X-Score analysis methods.]]>
<![CDATA[Penerapan Aplikasi Akuntansi pada UMKM ]]>
<![CDATA[Nurhasanah, Siti]]>;
<![CDATA[Santoso, Wahyu Purbo]]>;
<![CDATA[Puri, Pustika Ayuning]]>
<![CDATA[ Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 6 No 3 (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.v6i3.5151
<![CDATA[This study examines the crucial role of accounting applications in supporting the success of Micro, Small, and Medium Enterprises (MSMEs) in the contemporary business landscape, rife with challenges. Amidst global competition and financial intricacies, accounting applications have emerged as a pivotal tool for optimizing corporate governance, enhancing transparency, and attaining added value and investor interest. Previous research underscores the positive impact of accounting applications on operational efficiency, prudent tax avoidance, and profit augmentation. This study designs and implements a specialized accounting application tailored for MSMEs, offering essential features such as transaction recording, user management, financial reporting, inventory management, and risk mitigation. However, the effective adoption of this application hinges upon proper understanding and training for MSME owners. This research encapsulates the significance of accounting applications in fostering sustainable growth for MSMEs and achieving success in a dynamic business environment.]]>
<![CDATA[Pengaruh Leverage terhadap Kinerja Keuangan Perusahaan ]]>
<![CDATA[Murdhaningsih, Murdhaningsih]]>;
<![CDATA[Harared, Bunga Anisah]]>;
<![CDATA[Malik, M. Anas Hilmy]]>
<![CDATA[ Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 6 No 3 (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.v6i3.5154
<![CDATA[This study aims to determine the effect of leverage analysis on the company's financial performance, either simultaneously or partially. Leverage analysis will be described by the debt ratio, debt to equity ratio, long-term debt to equity ratio and long-term debt to total asset ratio while the company's financial performance is measured by return on equity. The population in this study are companies listed on the Indonesian stock exchange. . The sampling method used is purposive sampling method. The research data were obtained from the sample companies which were downloaded from the Indonesian Stock Exchange website. The data analysis technique used is descriptive statistical analysis and multiple regression analysis. The results of this study prove that simultaneously the variables debt ratio, debt to equity ratio, long-term debt to equity ratio and long-term debt to total asset ratio affect return on equity. Partially, the variable debt to equity ratio and long-term debt to equity ratio have an effect on return on equity.]]>
<![CDATA[Penerapan Audit Operasional untuk Efektivitas dan Efisiensi Pengendalian Internal Kas pada Klinik XYZ ]]>
<![CDATA[Harared, Bunga Anisah]]>;
<![CDATA[Murdhaningsih, Murdhaningsih]]>;
<![CDATA[Heriyanto, Riyan Pratama]]>
<![CDATA[ Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 6 No 3 (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.v6i3.5156
<![CDATA[This study aims to conduct an operational audit at XYZ Clinic to evaluate the effectiveness of internal controls related to cash receipts and disbursements activities. The research methodology involves data collection through observation, document searches, and interviews with clinic management. Preliminary audit is carried out using the Internal Control Questionnaire (ICQ) to assess internal controls. The results of the ICQ evaluation show an effectiveness of internal controls at 59.34%. Weaknesses in internal control are identified, including the absence of written policies and procedures related to cash, and insufficient supporting documents. Analysis of the findings generates recommendations for improving internal controls in cash receipts and disbursements activities at XYZ Clinic. This research concludes that the company needs to enhance cash management through more structured and effective measures.]]>
<![CDATA[Implementasi Fundraising Program KOIN NU di Lembaga NU-CARE LAZISNU Kecamatan Kamal Bangkalan ]]>
<![CDATA[Fitriyani, Endang]]>;
<![CDATA[Faraby, Muhammad Ersya]]>
<![CDATA[ Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 6 No 3 (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.v6i3.5190
<![CDATA[This study aims to identify the application of the system in the KOIN NU work programme which is channeled through the permanent compensation work programme (SANTAP) at the NU-CARE LAZISNU institution in Kamal Bangkalan District. This research is a qualitative study that focuses on direct human behaviour, with a field research method that requires researchers to go directly to the research location to collect the required data. The results of this study reveal that NU-CARE LAZISNU Kamal Bangkalan Sub-district has successfully implemented the KOIN NU work programme through Fundraising activities. The Fundraising process involves steps such as mapping the placement of KOIN NU cans, determining KOIN officers, and implementing the SANTAP work programme as part of the administration of donated funds. Supporting factors for the success of the KOIN NU movement include systematic data collection of donors, active participation of the community who are very loyal in giving, and high enthusiasm reflected in most of the community. However, the research also identified several obstacles faced by NU-CARE LAZISNU Kamal Bangkalan District, especially in the aspect of human resources. Many administrators and officers are not fully loyal in carrying out their duties, and the placement of KOIN NU cans has not been evenly distributed throughout the community of Kamal Bangkalan Sub-district. Keywords: Fundraising, KOIN NU, MWCNU Kamal]]>
<![CDATA[الإجارة المنتهية بالتمليك ]]>
<![CDATA[Umair, Kuswoyo Abu]]>;
<![CDATA[Rosyadi, Imron]]>;
<![CDATA[Badri, Muhammad Arifin]]>
<![CDATA[ Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 6 No 3 (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.v6i3.5198
<![CDATA[This research focuses on fiqh issues disputed by the Syafi'i Madzhab Ulema with the Three Other Madzhab Imams in the book of Ijarah Muntahiyah Bittamlik and the results of the decision of the Indonesian Ulema Council on this issue. Which is taken from the collection of fatwa decisions of the Indonesian Ulema Council and the book Ahkamul Fuqoha'. The aim of this research is to provide a clear description of the fiqh issues that are disputed by those in the Ijarah book and the reasons for their differences, and to explain the influence of the legal decisions of the Syafi'i madzhab on these issues with the legal decisions of the Indonesian Ulema Council. This research is descriptive qualitative library research using comparative methods. The findings in this problem are that the opinions of the Shafi'i madzhab in the book of Ijarah have an influence on the fatwas of the Indonesian Ulema Council in the law of Ijarah Muntahiyah Bittamlik. The reasons for differences of opinion between the two in the book of Ijarah Muntahiyah Bittamlikare: differences in the assessment of a hadith, the rules of proposal, ijtihad using qiyas, and the meaning of Arabic lafadz. In this matter, the opinion of the Indonesian Ulema Council is in accordance with the Shafi'i school of thought on these two issues. The issues disputed by them are matters of ijtihadiyyah; therefore, they should not be the cause of division, and it is permissible to follow the opinions of different scholars in the sect, but considering a difference to be acceptable does not prevent it from explaining the truth, so for a Muslim from among A student of Sharia knowledge is obliged to follow the opinion that he considers to be correct, while a layman is obliged to take the opinion of the person whom he considers to be the most pious and the most virtuous. Key words: Ikhtilaf,Ijarah Muntahiyah Bittamlik, Indonesian Ulema Council, and four schools of thought]]>
