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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 143 Documents
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Search results for , issue "Vol 6 No 3 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan " : 143 Documents clear
Pengaruh Pengetahuan Pajak Dalam Wajib Pajak terhadap Kegiatan Usaha Hidayat, Imam; Damayanti, Alfina Ayu
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.v6i3.5025

Abstract

Income is a tax object. Income tax imposed on tax subjects on income received or accrued in a tax year. Income tax is classified as tax subjectivity, namely a tax that considers the personal condition of the taxpayer as the main factor of tax imposition. Defining a taxpayer that reflects the ability to pay taxes, namely the strength of the burden is taken into account as the main basis in determining how much tax is charged to him. In accordance with the Tax Law No. 28 of 2007 article 2. Taxpayers who have met the subjective and subjective requirements in accordance with the provisions of the applicable laws and regulations, must register themselves at the office of the Director General of Taxes whose working area covers the residence or domicile of the Taxpayer. For Indonesia, taxes are an important source of state revenue. Income tax is a type of tax collected at the national level so that it can be included in the tax center group. With the issuance of this law, the government has provided many conveniences for taxpayers to provide confidence and freedom in calculating the tax payable against revenue. Keywords: Tax; Compliance; Business Activities
Perancangan Strategi Periklanan dengan Konten Social Media Marketing Menggunakan Instagram @asyraaf_official pada UMKM Asyraaf Official Store Tahun 2023 Zoehirfan, Muhammad Farel; Wulandari, Astri
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.v6i3.5041

Abstract

Advertising is a way to promote products or services to the public in various ways according to the provisions contained therein. Using advertising in the form of product promotion will make it easier for sellers to market their products. Advertising is a strategy to promote a product or service that is being sold, with an advertisement provided by a company, will make it easier for the audience to find out about the product being sold. The purpose of this design is how to design content design for Muslim fashion products uploaded via the Instagram platform. This is made as a form of information to the public that wearing Muslim clothing is not something to be ashamed of and can still look stylish. Research in this design uses qualitative methods and uses data analysis methods from the results of interviews and then developed into a hypothesis. The results of the design given are in the form of photos and designs in the form of an Instagram feed whose function is to make people from all walks of life more interested in wearing Muslim clothing. Keywords: Advertising, Content Marketing, Instagram, Social Media
Analisis Fundamental Perusahaan dan Penilaian Intrinsik Saham sebagai Dasar Keputusan Investasi Puspakaritas, Ferdiana Nur; Rusdianto, R Y
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.v6i3.5045

Abstract

Investment is a channel funds for future profits for investors. However, investment also has the risk of loss, so investors must be careful. During the Covid-19 pandemic, the economy had declined, as well as the IHSG. At that time, many companies in various sectors also experienced turmoil and decreased performance, one of which was in the property and real estate sector. Knowing this, it is important for investors to analyze the company's performance and shares before making investment decisions to avoid the risk of loss. The purpose of this study is to determine the performance and condition of the company's shares. The research sample is in the form of financial reports for the 2018-2022 period from 8 property and real estate companies. The analysis in this study uses financial ratios. Current ratio, earnings per share, return on equity, debt to equity ratio, total asset turnover, and dividend payout ratio are used to analyze company fundamentals, while price earning ratio and price to book value are used for intrinsic stock valuation. The results showed that 8 property and real estate companies had good performance. Based on the PER assessment at the end of 2022, many of the company's shares are undervalued, which is worth buying, while the PBV assessment shows that MKPI, DMAS, and PBSA shares are overvalued, which is worth selling.
Pengaruh Rasio Keuangan terhadap Financial Distress Perusahaan Pariwisata yang Terdaftar di BEI Putri, Yosi Ananda Somanta; Nirawati, Lia
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.v6i3.5046

Abstract

The emergence of the Covid-19 pandemic in Indonesia has triggered the occurrence of financial distress conditions in the tourism industry. This study aims to examine the impact of several financial ratios, namely Liquidity Ratio, Solvency Ratio, Activity Ratio, and Profitability Ratio, on Financial Distress in tourism companies listed on the Indonesia Stock Exchange. The study was analyzed using logistic regression analysis with IBM SPSS Version 25 software. The population in this study consisted of 46 tourism companies listed on the Indonesia Stock Exchange from 2018 to 2022. The sample was determined using purposive sampling technique, with a total of 17 companies included in the sample. The data used in this study were secondary data, obtained from the financial reports of tourism companies published on the Indonesia Stock Exchange from 2018 to 2022. The results of the research indicate that, simultaneously, Liquidity Ratio, Solvency Ratio, Activity Ratio, and Profitability Ratio have a significant impact on the Financial Distress condition. Liquidity Ratio and Profitability Ratio partially influence the financial distress condition in a positive direction. On the other hand, Solvency Ratio and Activity Ratio do not have a significant partial impact on the financial distress condition in a negative direction. Keywords : Financial Distress, Liquidity Ratio, Leverage Ratio, Efficiency Ratio, Profitability Ratio
Pengaruh Reward Kerja, Stres Kerja, Motivasi Kerja, dan Kepuasan Kerja terhadap Loyalitas Karyawan Divisi Marketing pada PT Pilar Bangun Kencana Surabaya Zein, Selina Ashilah; Nirawati, Lia
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.v6i3.5048

Abstract

The development and competition of the property business are getting tighter because the construction of apartments is more than housing. The employee loyalty factor is crucial for the continuity and success of the company in the long term. Factors influencing it are needed to achieve high employee loyalty, such as work rewards, work stress, motivation, and job satisfaction. This study aims to determine the influence of Work Reward, Work Stress, Work Motivation, and Job Satisfaction on Employee Loyalty in the marketing division of PT Pilar BangunKencana Surabaya. This type of research is quantitative research, while the population in this study were all employees of PT Pilar BangunKencana, totalling 83 people, and the sample of this study was 47 marketing division people with sampling techniques, purposive sampling. Data analysis was performed using the IBM SPSS 24 program. The results of this study, it is concluded that Work Reward, Job Stress, Work Motivation, and Job Satisfaction simultaneously have a significant effect on Employee Loyalty with a sig value of 004<0.05 and F-count>Ftable (4.513>2.59). Work Reward partially has no significant impact on Employee Loyalty with a sig value of 0.674>0.05 and t-count<t-table (0.423<2.018). Job Stress partially has a negative and significant effect on Employee Loyalty with a sig value of 0.011<0.05 and t-count>t-table -2.647>-2.018. Work Motivation partially has no significant impact on Employee Loyalty with a sig value of 0.074<0.05 and t-count>t-table 1.833>2.018. Job Satisfaction partially has a positive and significant effect on Employee Loyalty with a sig value of 0.043<0.05 and t-count>t-table 2.085>2.018. Keywords: Work Reward, Work Stress, Work Motivation, Job Satisfaction, Employee Loyalty
Analysis of Exchange Rate, Inflation, and Benchmark Interest Rate Impacts on the IDX Composite Index Before and After the COVID-19 Pandemic in the Years of 2019-2021 Shatria, Alifio Ananda; Taufiq, M.
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.v6i3.5061

Abstract

This research examines the impact of inflation, exchange rate, and Bank Indonesia (BI) interest rate on the IDX Composite Index before and during COVID-19. This research's subjects include companies listed on the IDX Composite Index on the Indonesia Stock Exchange (IDX) from 2019 to 2021, spanning a 36-month sample period. This research employs quantitative methods such as multiple linear regression, correlation, multicollinearity, and heteroscedasticity as the classical assumption testing. The coefficient determination test, t-test, and F-test are all part of hypothesis testing. The findings of this research show that inflation and the BI rate have a simultaneous effect due to the influence of the currency rate. All three variables: inflation, currency rate, and BI rate could all have an impact on the IDX Composite Index before and during COVID-19 between 2019 and 2021.
Pengaruh Investasi China terhadap Pertumbuhan Ekonomi Indonesia dengan Uji Kausalitas Granger Siregar, Petrus; Imangingsih, Niniek
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.v6i3.5063

Abstract

The purpose of this research is to inform about the influence of Chinese investment on Indonesia's economic growth. The data sample taken is a secondary time series data type with a time range from 2006 to 2021 sourced from BKPM and BPS. The data analysis used Granger causality through the use of Eviews 13. The results of the hypothesis test explained that there was no significant and positive impact from the causality relationship between the investment value variable and the economic growth variable but on the contrary had a positive but not significant causal relationship between the economic growth variable and the economic growth variable. investment value.
Pengaruh Celebrity Endorser dan Brand Image terhadap Keputusan Pembelian pada Produk Kosmetik Wardah di Kota Palembang Elsalonica, Carla Mourina; Elpanso, Efan
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.v6i3.5077

Abstract

This study aims to determine the influence of celebrity endorsers and brand image on purchasing decisions on wardah cosmetic products in Palembang City. The population in this study were wardah customers in Palembang City, 90 samples were taken. The data collection method used in this study was obtained through a questionnaire. The data analysis technique used is multiple linear regression analysis. Based on the results of the analysis it was concluded that celebrity endorsers and brand image have a positive and significant partial effect on purchasing decisions on wardah cosmetic products in Palembang City. Through a simultaneous test, the results of celebrity endorser and brand image have a positive and significant simultaneous effect on purchasing decisions on wardah cosmetic products in Palembang City.
Pengaruh Good Corporate Governance, Tekanan Pemegang Saham, dan Umur Perusahaan terhadap Kualitas Sustainability Report Yuliandhari, Willy Sri; Citta, Nandini
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.v6i3.5082

Abstract

The quality of the sustainability report shows that the company is responsible and helps stakeholders understand and make decisions. Sustainability reporting is a tool or vehicle for companies to report and communicate environmental, economic and social aspects to their stakeholders. All reports issued by the company must be of high quality. This study aims to determine the simultaneous and partial effects of good corporate governance, shareholder pressure and company age on the quality of sustainability reporting. The subjects of this research are companies in the food and beverage manufacturing sector that are listed on the Indonesia Stock Exchange for the 2018-2021 period. The sampling technique used was purposive sampling. The research sample consisted of 80 observational data. Analysis of research data by panel data regression using the Eviews 12 application. The results of this study indicate that shareholder pressure has a significant positive effect on the quality of corporate sustainability reporting. Good corporate governance and company age have no effect on the quality of sustainability reports. Based on the results of this study, companies can improve the quality of their sustainability reports according to GRI standards and investors should consider sustainability reporting as one of their personal criteria. Future researchers will be able to use other independent variables or use different proxies for these variables and can also choose different research subjects. Keywords: good corporate governance, kualitas sustainability report, tekanan pemegang saham, umur perusahaan,
Pengaruh Proper Rating, Industrial Type, dan Komite Audit terhadap Carbon Emission Disclosure:  Suminar, Suminar; Yuliandhari, Willy Sri
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.v6i3.5093

Abstract

Climate change is the impact of global warming which has a negative impact on daily human activities. The negative impacts of climate change are increasing sea surface temperatures, changes in rainfall, extreme weather intensity and high waves. Pollution of carbon pollution is one of the problems that exist in environmental accounting. Through disclosure of carbon emissions, stakeholders can measure the company's role in reducing greenhouse gas (GHG) emissions and also indicate that the company cares about the environment. The purpose of this study is to determine the simultaneous and partial effects of PROPER Rating, Industrial Type, and Audit Committee influence on Carbon Emission Disclosure. The objects used as samples in this study are non-financial companies listed on the Indonesia Stock Exchange for the 2018-2021 period. The technique used in this study was purposive sampling with a total sample of 23 samples from 509 companies. The data analysis model used in this study is multiple linear regression analysis. This study gives the result that the PROPER Rating, Industrial Type, and Audit Committee variables simultaneously influence Disclosure of Carbon Emissions Keywords: Carbon Emission Disclosure, PROPER Rating, Industrial Type, and Committee Audit

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