cover
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
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
ISSN : 26562871     EISSN : 26564351     DOI : https://doi.org/10.47467/alkharaj
Core Subject : Economy, Social,
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.
Articles 143 Documents
Search results for , issue "Vol 6 No 3 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan " : 143 Documents clear
Pengaruh Kualitas Produk, Harga, dan Citra Merek terhadap Niat Beli Handphone Samsung Nurmala, Elva; Saputro, Edy Purwo
Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 6 No 3 (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.v6i3.5474

Abstract

The purpose of this study was to determine the effect of product quality, price, and brand image on purchase intention of Samsung cellphones. The method used in this research is quantitative method. The population and samples in this study were consumers who had never made a purchase on a Samsung mobile phone that met the requirements and the number of respondent sampled in this study were 100 respondents. The data source in this study in this study is primary data with the measurement scale used is 5 likert scale. Data analysis using SmartPLS 3 software. The results of the analysis in this study indicate that product quality and price have a positive and significant effect on purchase intention, while brand image has a negative and insignificant effect on purchase intention.
Analisis Kinerja Keuangan PT. Sepatu Bata Indonesia Tbk dengan Menggunakan Metode Du Pont System Sebelum dan Selama Pandemi Covid-19 Triandhini, Rekky; Kustiningsih, Nanik
Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 6 No 3 (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.v6i3.5522

Abstract

This study was conducted with the aim of being able to test whether there is a comparison of financial performance before the pandemic (2018-2019) and during the covid-19 pandemic (2020-2021) through the use of the Du Pont System approach at PT Sepatu Bata Indonesia Tbk. The indicators used include Net Profit Margin (NPM), Return on Asset (ROA), and leverage factors. These three indicators will determine the company's Return on Equity (ROE). From the test results, it is known that the financial performance of PT Sepatu Bata Indonesia Tbk from 2018 to 2021 analyzed using the Du Pont System is in a bad condition. The Covid-19 pandemic has had an impact on the company's financial performance, as seen from the declining Return on Equity (ROE) value. The results obtained from the research have shown that the value of Net Profit Margin (NPM), Return on Asset (ROA), Equity Multiplier, Return on Investment (ROI) and Return on Equity are quite influential before and during the pandemic.
Pengaruh Kualitas Produk, Harga, Promosi dan Citra Merek terhadap Keputusan Pembelian Pakaian Wanita di Online Shop Prasetya, Prasintia; Sugiharto, Totok
Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 6 No 3 (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.v6i3.5539

Abstract

The advancement in technology has led to economic development and transformed the business world on the internet. Due to the growing prevalence of the internet and its easy accessibility, sellers have seized the opportunity to engage in online sales, commonly known as online shopping. This research aims to examine and analyze the influence of product quality, price, promotion, and brand image on the purchasing decisions of women's clothing in online shops. This study utilizes a modified research model from previous studies, with the expectation of providing empirical research results regarding purchasing decisions. Primary data for this study were collected from 153 respondents, women's clothing consumers in Jabodetabek, who made purchases from online shops within the last year. The study employed purposive sampling techniques. Statistical analysis was conducted using the SPSS software, employing multiple linear regression analysis. The research findings indicate that product quality, partially, has a positive influence on purchasing decisions. Price, partially, does not have a positive impact on purchasing decisions. Promotion, partially, has a positive influence on purchasing decisions. Brand image, partially, has a positive impact on purchasing decisions. Furthermore, product quality, price, promotion, and brand image, collectively, have a positive influence on purchasing decisions. It is hoped that this model can also be utilized by women's clothing businesses in online shops to formulate marketing strategies to enhance consumer purchasing decisions.
Analisis Analisis Persepsi Pelaku Usaha Mikro Kecil dan Menengah tentang Proses Sertifikasi Halal Melalui BPJPH Devi, Abrista; Mutoharoh, Arum
Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 6 No 3 (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.v6i3.5547

Abstract

Indonesia has a population with the largerst Muslim majoritym the number of Muslim residents in Indonesia is 240,62 million people as of 2023. Making Indonesia one of the Asian countries that has great potential as a producer of halal products. Apart from that, the government also requires halal sertifiction for food and beverage products starting in 2024. The halal sertification process in the new era currently involves three components that are in synergy with each other. Namely, through the Halal Product Guarantee Organizing Agency (HPGOA), The Indonesian Ulema Council (IUC) and the Halal Inspection Institution (HII). This research aims to determine the perceptions of micro, small and medium enterprises regarding the halal sertification process through HPGOA in Bogor. The Research method used in this research is a descriptive quantitative research method, in which the data research process involves distributing closed and open combination questionnaires. The research result show that business actors in Bogor have a good Perception of the halal certification process, they have high awareness as produsers, will be halal remember many consumer muslim of course, it requires official validation in the form of halal label. However, for some business actors, especially small ones, they have limitations such as costs and lack of information, so that there are still many business actors in Bogor who have not registered for halal certification. However, the government still requires a halal certification policy for business actors by providing halal supervisors and a free halal registration program through the Religious Affairs Office (RAO) as well as the cooperative service as has been implemented by Micro, Small, and Medium Enterprises (MSMEs) in Tonjong Village Bogor Regency accompanied by education and assistance.
Pengaruh Love Of Money, Religiusitas, dan Time Budget Pressure terhadap Persepsi Etis Auditor Kristi, Erin; Salim, Susanto
Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 6 No 3 (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.v6i3.5551

Abstract

Ethics is still a polemic in the world of auditors, especially with the increasing number of ethical cases involving auditors. Many factors can compromise an auditor's ethical perception. This research was conducted to empirically test the influence of love of money and religiosity on auditors, as well as time budget pressure during audit assignments on auditors' ethical perceptions. This research took the population and a sample of 31 respondents in the form of auditors working at Public Accounting Firms in DKI Jakarta using the questionnaire method as the data collection method. In this research, the data analysis technique used is multiple linear regression analysis via SPSS. This research provides results that the love of money variable has a positive influence on auditors' ethical perceptions. These results explain that the higher the love of money an auditor has, the more it will influence the auditor's ethics. The religiosity variable in this study has a positive effect on auditors' ethical perceptions, where these results show that the higher the auditor's level of religiosity, the more ethical the auditor will behave in carrying out his work. The research results for the time budget pressure variable explain that time budget pressure has no influence on auditors' ethical perceptions. These results indicate that pressure on the time budget during an audit engagement does not affect the auditor's ethical behavior in his work. Even though auditors have a limited time budget, they can carry out their work in audit engagements in accordance with a professional code of ethics honestly and with integrity.
Kesiapan Kerja Mahasiswa Akuntansi Di Era Disrupsi Teknologi Digital: Peran Keahlian Akuntansi, Literasi Digital, Literasi Manusia, Dan Adaptabilitas Karir Pakpahan, Silvia Ratily; Nikmah, Nikmah
Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 6 No 3 (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.v6i3.5592

Abstract

Dalam menghadapi era disrupsi teknologi digital mahasiswa akuntansi harus mempersiapkan diri dan memiliki kemampuan pada bidang profesi akuntan untuk mencapai kesuksesannya. Penelitian ini bertujuan untuk menguji pengaruh keahlian akuntansi, literasi digital, literasi manusia, dan adaptabilitas karir terhadap kesiapan kerja. Sumber data yang digunakan yaitu data primer dilakukan secara online melalui google forms dengan menerapkan metode purposive sampling. Populasi penelitian ini mengambil sampel sebanyak 325 responden yaitu mahasiswa aktif sarjana akuntansi di Pulau Sumatera. Teknik penelitian menggunakan metode Structural Equation Modeling (SEM) dengan berbasis alat analisis Partial Least Square (PLS) versi 4.0. Hasil penelitian mengindikasikan bahwa variabel keahlian akuntansi, variabel literasi digital, variabel literasi manusia, dan variabel adaptabilitas karir memiliki pengaruh positif dan signifikan terhadap kesiapan kerja di era disrupsi teknologi digital. Dengan demikian, hasil penelitian ini dapat menunjukan bahwa mahasiswa akuntansi di Pulau Sumatera akan lebih siap pada kesiapan kerjanya jika didukung dengan pemahaman dan kemampuan yang dimiliki mahasiswa tersebut.
Pengaruh Akuntabilitas, Transparansi, Partisipasi Masyarakat Terhadap Pengelolaan Dana Desa (Studi Kasus Pada Pemerintah Desa Kecamatan Nasal Kabupaten Kaur Provinsi Bengkulu) Shagita, Alya Fitri; Indriani, Rini
Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 6 No 3 (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.v6i3.5593

Abstract

Penelitian ini dilakukan untuk mengetahui apakah akuntabilitas, transparansi dan partisipasi masyarakat memiliki pengaruh terhadap Pengelolaan Dana Desa pada Pemerintah Desa Kecamatan Nasal 2023. Alat analisis pada penelitan ini menggunakan bantuan program software SmartPLS versi 4.0 yang terdiri dari evaluasi outer model dan inner model. Penelitian ini termasuk kedalam penelitian deskriptif dan bersifat klausal. Populasi pada penelitian ini adalah Pemerintah Desa Sekecamatan Nasal. Pengambilan sampel dalam penelitian ini menggunakan teknik Nonprobability sampling dengan metode sampling jenuh sehingga didapatkan 85 responden dari seluruh aparat desa pada Pemerintah Desa Kecamatan Nasal. Hasil penelitian menujukkan bahwa akuntabilitas berpengaruh signifikan dengan arah positif terhadap pengelolaan dana desa pada Pemerintah Desa Kecamatan Nasal Kabupaten Kaur pada Tahun 2023. Transparansi berpengaruh signifikan dengan arah positif terhadap pengelolaan dana desa pada Pemerintah Desa Kecamatan Nasal Kabupaten Kaur pada Tahun 2023. Partisipasi masyarakat berpengaruh signifikan dengan arah positif terhadap pengelolaan dana desa pada Pemerintah Desa Kecamatan Nasal Kabupaten Kaur pada Tahun 2023.
Peranan LAZISNU Sidoarjo dalam Meningkatkan Kesejahteraan Ekonomi Masyarakat di Kabupaten Sidoarjo Faruq, Muhammad Al; Masduqie, Muhammad Hamdan Ali; Julaihah, Umi
Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 6 No 3 (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.v6i3.3905

Abstract

Kesejahteraan ekonomi masyarakat di Indonesia dapat dibilang masih sangat rendah. Menurut Badan Pusat Statistik (BPS), data rata-rata rumah tangga miskin di Indonesia mencapai 4,74 orang. Dan di provinsi Jawa Timur, data rata-rata rumah tangga miskin berada di posisi urutan pertama mencapai 4,181 juta orang. Sedangkan mayoritas penduduk di Indonesia adalah beragama Islam. Badan Amil Zakat Nasional (BAZNAS) memberikan perkiraan jika di Indonesia, potensi dari Zakat, Infak, Sedekah dan Wakaf (ZISWAF) telah mencapai lebih dari 500 triliun rupiah. Bahkan kurun waktu 5 tahun ke depan diharapkan dapat memperoleh jumlah ZISWAF sebesar 50-60 triliun rupiah melalui kerjasama dengan Bank Syariah Indonesia (BSI). Tujuan dari penelitian ini adalah untuk menjawab rumusan masalah yakni bagaimana peranan LAZISNU Sidoarjo dalam meningkatkan kesejahteraan ekonomi masyarakat di Kabupaten Sidoajo. Metode penelitian yang digunakan pada penelitian ini yakni pendekatan kualitatif. Teknik pengumpulan data pada penelitian ini didapatkan melalui observasi, wawancara dan dokumentasi. Observasi dilakukan untuk mengetahui gambaran umum dan situasi atau kondisi lapangan pada lembaga filantropi tersebut. Wawancara dilakukan dengan teknik triangulasi sumber untuk memperoleh keabsahan data melalui pengurus LAZISNU Sidoarjo dan mustahik atau penerima bantuan dari program penyaluran Zakat, Infaq dan Shadaqah (ZIS) yang telah diterapkan. Pada penelitian ini, teknik analisis data didapatkan melalui reduksi data, penyajian data serta verifikasi data. Dalam penelitian ini, memiliki hasil yaitu dengan adanya program bantuan yang bersifat konsumtif maupun produktif, mustahik merasa sangat senang dan bahagia. Sebab dari dana maupun modal yang didapatkan tersebut mampu membantu mustahik dalam memenuhi kebutuhan hidup dan pengembangan usaha yang akan dan telah berlangsung selama itu. Keberhasilan tersebut juga tak terlepas dari mekanisme pengelolaan ZIS yang telah diimplementasikan oleh LAZISNU Sidoarjo meliputi perencanaan, pengorganisasian, pelaksanaan dan pengawasan. Sehingga Peranan LAZISNU Sidoarjo dalam Meningkatkan Kesejahteraan Ekonomi Masyarakat di Kabupaten Sidoarjo telah berjalan secara efektif dan efisien. Kata kunci: Peranan, LAZISNU, Zakat Infaq Shadaqah (ZIS), Kesejahteraan Ekonomi
Pengaruh Good Corporate Governance terhadap Nilai Perusahaan dengan Kinerja Keuangan sebagai Variabel Intervening Virliandita, Berliana; Sulistyowati, Erna
Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 6 No 3 (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.v6i3.4889

Abstract

The research objective to be achieved are to prove the effect of Good Corporate governance on firm value, prove the effect of Good Corporate governance on financial performance, prove the effect of financial performance on firm value, prove the effect of Good Corporate governance on corporate value through financial performance as an intervening variable in corporate bodies Sate Owned Enterprises listed on the Indonesia Stock Exchange in 2017-2021. The method used in this research is to use quantitative methods. Sampling of this study using purposive sampling obtained 13 sample. The analysis technique used in this research is path analysis using SPSS 25 software. Based on the research result, it can be seen that Good Corporate governance has no effect on company value, Good Corporate governance effects the financial performance, financial performance effects company value, Good Corporate governance influences company value through financial performance as an intervening variable in corporate bodies State Owned Enterprises listed on the Indonesia Stock Exchange in 2017-2021. Keywords: Good Corporate Governance; Financial Performance; Corporate Value
Pengaruh Kompensasi, Motivasi, dan Kompetensi SDM terhadap Kinerja Karyawan: Raytasyah, Zeinnisa Inggit; Santoso, Bowo
Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 6 No 3 (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.v6i3.5098

Abstract

This study aims to explain the effect of compensation, motivation, and HR competence on employee performance. The object used in this research is the employees of UMKM Griya Tas Indah Sidoarjo. while the sample in this study were employees of UMKM Griya Tas Indah Sidoarjo. The sampling method used was saturated sampling technique with a total of 35 respondents. Data analysis in this study was carried out using the Partial Least Square (PLS) method which shows that all of these tests used a quantitative research design, data analysis in the form of descriptive statistics and PLS analysis. Based on the research results, it can be seen that 1) the fulfillment variable is able to support employee performance improvement, 2) motivational variable is able to support employee performance improvement, 3) HR competence variable is able to support employee performance improvement. Keywords: Compensation, Motivation, HR Competence, Employee Performance

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