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.
Articles
821 Documents
<![CDATA[Minimasi Waste Melalui Pendekatan Lean Manufacturing pada Proses Produksi di UMKM Nafa Cahya ]]>
<![CDATA[Felia Ananda Cahya]]>;
<![CDATA[Wiwik Handayani]]>
<![CDATA[ Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 4 No 4 (2022): 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.v4i4.904
<![CDATA[UMKM Nafa Cahya an individual business engaged in the industrial sector. The target of marketing is the lower class market with affordable prices. In production process, obstacles are found in the form of waste waiting and waste motion that must be trimmed or eliminated in order to achieve efficient production goals. By applying the lean manufacturing method it expected to be able to improve the current production process. The tools applied in this research are VSM, WAM which consists of WRM and WAQ, and fishbone. The results of study found that the most dominant is waste waiting by 22%, followed by an analysis fishbone and then a proposed improvement design for the production process was carried out.. Keywords: Waste, Lean Manufacturing, VSM, WAM, Fishbone]]>
<![CDATA[Determinan Harga Saham yang Terdaftar di Jakarta Islamic Index (JII) ]]>
<![CDATA[Bela Kurnia Davis]]>
<![CDATA[ Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 4 No 4 (2022): 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.v4i4.908
<![CDATA[Tujuan dalam penelitian ini adalah untuk mengetahui faktor-faktor yang berpengaruh terhadap harga saham di 10 perusahaan yang terdaftar di Jakarta Islamic Index (JII). Penelitian ini menggunakan data skunder yang didapatkan dari Laporan Tahunan Perusahaan tahun 2014-2020. penelitian ini menggunakan variabel harga saham sebagai variabel dependen, sedangkan variabel DER, ROE, NPM, dan CR digunakan sebagai variabel independent. Alat analisis yang digunakan dalam penelitian adalah data panel yang kemudian diolah menggunakan aplikasi eviews 9. Hasil regresi menunjukkan bahwa variabel DER berpengaruh negative dan signifikan terhadap harga saham, variabel ROE berpengaruh positif dan signifikan terhadap harga saham, sedangkan variabel NPM dan CR tidak berpengaruh signifikan terhadap harga saham]]>
<![CDATA[Analisis Kinerja Lingkungan dengan Metode Green Productivity pada Limbah Cair Pabrik Tahu FN Gresik ]]>
<![CDATA[Ghiffari Zaka Wali]]>;
<![CDATA[Wiwik Handayani]]>
<![CDATA[ Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 4 No 4 (2022): 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.v4i4.910
<![CDATA[UD Tahu FN merupakan pabrik yang bergerak dalam bidang pembuatan tahu. Dalam peningkatan produksi perlu adanya perhatian pada kinerja lingkungan. Aspek kinerja lingkungan tersebut berupa limbah cair hasil produksi tahu yang jumlahnya sangat banyak. Penelitian ini bertujuan untuk menganalisis limbah cair dengan metode Green Productivity (GP). Metode tersebut dapat memberikan usulan perbaikan guna meningkatkan produktivitas perusahaan. Hasil penelitian di dapat perusahaan memiliki kinerja lingkungan pada Environment Performance Index (EPI) awal Sebesar -460,494. Sedangkan Green Productivity Index (GPI) awal pada UD tahu FN memiliki nilai 0,002 dan GP Waste cair sebesar 0,79. Terdapat 2 alternatif solusi yang dihasilkan yaitu berupa pemanfaatan limbah cair menjadi Nata de Soya dan Pupuk Organik Cair (POC). sedangkan Alternatif solusi yang dipilih adalah alternatif kedua yaitu pemanfaatan menjadi Pupuk Organik Cair yang mampu menambah meningkatkan nilai ekonomi menjadi Rp 16.295.750 dan meningkatkan produktivitas menjadi 213,8%. Dapat disimpulkan bahwa dengan perbaikan kinerja lingkungan berupa pemanfaatan limbah cair mampu menambah pendapatan secara kecil kepada perusahaan.]]>
<![CDATA[Pengaruh Perencanaan Pajak, Struktur Modal, Komisaris Independen Terhadap Tax Avoidance Dengan Ukuran Perusahaan Sebagai Variabel Moderasi ]]>
<![CDATA[Made Deva Yuliana]]>;
<![CDATA[Sri Lestari Yuli Prastyatini]]>
<![CDATA[ Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 4 No 4 (2022): 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.v4i4.911
<![CDATA[This observation aims to examine the effect of tax planning, capital structure, and independent commissioners on tax avoidance with firm size as a moderating variable. The sample used in this observation is BUMN agencies listed on the Indonesia Stock Exchange (IDX) in 2019-2021. The dependent variable of tax avoidance is measured by the cash effective tax rate (CETR). The independent variable of tax planning is measured by the effective tax rate (ETR), capital structure is measured by DER, and independent commissioners are measured by IC. The moderating variable is measured by size. This observation uses a purposive sampling method in sampling. Using multiple regression data analysis techniques, this observation states that tax planning has no effect on tax avoidance. While the capital structure and independent commissioners have a significant influence on tax avoidance. In addition, tax measures cannot strengthen the relationship between tax planning and tax avoidance. Capital structure and independent commissioners can be moderated by agency size. Keywords: Tax Planning, Capital Structure, Independent Commissioner, Tax Avoidance and Company Size]]>
<![CDATA[Pengaruh Brand Image dan Persepsi Kualitas terhadap Minat Beli Iphone di Surabaya ]]>
<![CDATA[Abdu Fitrah Indarto]]>;
<![CDATA[Siti Ning Farida]]>
<![CDATA[ Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 4 No 4 (2022): 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.v4i4.919
<![CDATA[Competition in running an economy is experiencing a rapid increase, not least in the competition in the world of technology. Various kinds of companies in the world are currently fighting for the interest of the consumer market. The purpose of this research is to determine the impact of brand image and perceived quality variables on buying interest in iPhone products in the city of Surabaya. The research method is to use a quantitative approach. The research conducted by the researcher refers to the use and measurement of the linkert scale which is calculated from 1 to 5. The number of samples used is 100 samples. The data analysis test used in this study refers to the multiple linear regression test. Quality Perception Variable (X2) has a significant effect on buying interest (Y) Iphone in Surabaya. Subsequent test results have also shown . Variables of perceived quality (X2) and perceived quality (X2) together have a significant effect on buying interest (Y). Keywords: Brand image, Perceived quality and Purchasing Intetion]]>
<![CDATA[Komunitas Pengusaha Muslim : Pengaruh Motivasi Berwirausaha, Dukungan Finansial dan Peluang Pasar terhadap Niat Berwirausaha ]]>
<![CDATA[Harridhi Mukminin 'Azmi]]>;
<![CDATA[Sri Herianingrum]]>;
<![CDATA[Dedi Junaedi]]>;
<![CDATA[Muhammad Rizal Arsyad]]>;
<![CDATA[Faisal Salistia]]>
<![CDATA[ Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 4 No 5 (2022): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah (in Press) ]]>
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.v4i5.823
<![CDATA[Penelitian ini bertujuan untuk menganalisis pengaruh motivasi kewirausahaan, dukungan finansial dan ketersediaan pasar terhadap niat berwirausaha. Penelitian ini penting dilakukan karena jumlah pengusaha di Indonesia jauh lebih sedikit dibandingkan dengan negara tetangga, seperti Singapura 7 persen, Malaysia 6 persen dan Thailand 5 persen serta mengetahui hubungan motivasi kewirausahaan, dukungan finansial dan ketersediaan pasar terhadap sikap kewirausahaan pengusaha-pengusaha muslim yang tergabung dalam komunitas Forum Bisnis Gontor. Metode penelitian menggunakan pendekatan kuantitatif dengan data sekunder dan primer. Data sekunder diperoleh dari dari literatur berupa buku dan jurnal yang berkaitan dengan penelitian, sedangkan data primer diperoleh dari dengan menyebarkan kuesioner secara online. Teknik pengumpulan data menggunakan purposive sampling, sedangkan teknik analisa data menggunakan Structural Equation Modeling-Partial Least Square (SEM-PLS). Adapun variabel yang digunakan dalam penelitian ini yaitu motivasi kewirausahaan, dukungan finansial dan ketersediaan pasar, sikap berwirausaha dan niat berwirausaha. Hasil penelitian menunjukkan bahwa motivasi berwirausaha berpengaruh positif terhadap sikap berwirausaha, motivasi berwirausaha tidak berpengaruh terhadap niat berwirausaha, dukungan finansial tidak berpengaruh terhadap sikap berwirausaha, sikap berwirausaha berpengaruh positif terhadap niat berwirausaha, peluang pasar tidak berpengaruh terhadap sikap berwirausaha dan peluang pasar tidak berpengaruh terhadap niat berwirausaha. Temuan penelitian ini memberikan bukti bahwa motivasi berwirausaha memberikan dampak terhadap sikap para pengusaha muslim dalam berwirausaha.]]>
<![CDATA[Analisis Evaluasi Kinerja Karyawan Menggunakan Panduan James E Neal Jr ]]>
<![CDATA[Efrita Norman]]>;
<![CDATA[Enah Pahlawati]]>;
<![CDATA[ Arman Paramansyah]]>
<![CDATA[ Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 4 No 5 (2022): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah (in Press) ]]>
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.v4i5.861
<![CDATA[The success of a company is greatly influenced by the performance of employees in the company because if the employee's performance is good, the company's performance will automatically be good and the company will develop and be able to compete with other companies. So the company needs to evaluate the performance of its employees. the fact is that many companies still have difficulty in evaluating employee performance accurately, both in terms of the nature and method of assessment and there are still many agencies or companies in evaluating employee performance there is an imbalance in taking the assessment. The purpose of this study is to analyze employee performance evaluations using guidelines from James E Jr. So that companies can evaluate employee performance properly and correctly and give an impact to the employees themselves. In this study using a qualitative method with a literature study approach where the research authors study the literature published by journals, books, and magazines in this field. The results of this study found that the guide in evaluating the performance of James E Jr. uses indicators, including (1) meeting the standard of achievement accuracy (completing responsibilities and tasks (2) Administration (showing the effectiveness of administration) (3) Effective analysis (4) Able to communicate with other parties (5) Demonstrates ability and quality (6) Can cooperate with others (7) Shows imagination and creative power (8) Able to make decisions and can provide solutions (9) Can delegate (10) Shows communicative nature reliable (11) Improvisation (12) Can present new ideas, methods and approaches (13) Innovation (14) Consider facts and reasons before making an opinion, recommendation or concrete action (15) Understanding of relevant positions and conditions (16) Demonstrate strong authority and capacity to lead (17)Learning (18)Management(19)Motivation (20)Negotiation this approach is more accurate because it looks at all aspects of the employee so that we hope that there will be no more mistakes in evaluating employee performance or at least reducing the error rate in conducting an employee performance evaluation. Keyword : Evaluation, performance, employees]]>
<![CDATA[The Typology of The Global Financial Crisis and the Solution in Islamic Economic Perspective ]]>
<![CDATA[Ramdansyah Fitrah]]>;
<![CDATA[Ridha Alhamdi]]>;
<![CDATA[M. Shabri Abd. Majid]]>;
<![CDATA[Marliyah, Marliyah,]]>;
<![CDATA[Rita Handayani]]>
<![CDATA[ Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 4 No 5 (2022): 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.v4i5.921
<![CDATA[Economic globalization has triggered more frequent financial crises. Financial crises constantly repeat every specific time. This article reviews the typology of the global financial crisis and the solutions offered by Islamic economics. The research uses a historical approach. Five typologies of the global financial crisis, namely: Speculative bubbles and Crash, Sovereign Default, Balance of payment crisis, systemic banking crisis, and Energy Crisis. The financial crisis typologies of Speculative bubbles and Crash are the Wall Street Crash of 1929 and the Great Depression, Black Monday, Japanese Asset Bubble, Dot-com Bubble, US Saving & Loan Crisis, and the Suprime Mortgage Crisis. The financial crisis typology of Sovereign Default is the Latin American Debt Crisis, the Mexican Peso Crisis, the Asian Financial Crisis, and the European Crisis. The typology of financial crisis Balance of payment crisis is the Mexican Peso Crisis and the Russian Financial Crisis. The financial typology of the energy crisis is the oil crisis. Islamic economics offers a solution so that the financial crisis does not recur in the future. The prohibition of riba, maysir and ghaarar transactions offers a solution to the financial crisis typology of Speculative bubbles and Crash. The principle of equity financing in Islamic economics is a solution to the financial crisis of the Sovereign Default typology. Islamic economics prioritizes the financial sector, which is in line with the real sector as a solution to the financial crisis typology of the Balance of payment crisis. The value of morality (akhlakul karimah) is a solution to the financial crisis because of the moral hazard.]]>
<![CDATA[Studi Empiris Perkembangan Crowdfunding Syariah di Indonesia ]]>
<![CDATA[Roos Nelly]]>;
<![CDATA[Harianto Harianto]]>;
<![CDATA[M.Shabri Abd.Majid]]>;
<![CDATA[Marliyah Marliyah]]>;
<![CDATA[Rita Handayani]]>
<![CDATA[ Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 4 No 5 (2022): 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.v4i5.926
<![CDATA[Crowdfunding plays a role in the Indonesian economy in its development. Sharia crowdfunding has become a solution to provide financial services that are accessible to businesses that lack access to banking, especially in Indonesia. Using a literature review, this study aims to describe crowdfunding and show how sharia crowdfunding is developing in Indonesia. The results of the study show that crowdfunding has continued to develop in Indonesia since it was first popular in 2009. Sharia crowdfunding has the potential to benefit the business world in accessing capital, increasing welfare, and general economic growth. Another finding is that the implementation of sharia crowdfunding is divided into four categories; donation-based, reward-based, asset-based and equity-based crowdfunding. Where there are differences between conventional crowdfunding and sharia crowdfunding from the four categories. In addition, sharia crowdfunding is also faced with several future issues that must be faced, such as: public trust in crowdfunding, quality and understanding, contract innovation, partnerships with banks, integration with NBFIs, especially MFIs and being able to develop businesses that have high risk. Keywords: Crowdfunding, Sharia Crowdfunding, Development]]>
<![CDATA[Keputusan Penggunaan Jasa GrabFood Ditinjau dari Harga, Promosi, dan Citra Merek ]]>
<![CDATA[Eva Arnindiya Nurkharisma]]>;
<![CDATA[Burhanudin Ahmad Yani]]>;
<![CDATA[Raisa Aribatul Hamidah]]>
<![CDATA[ Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 4 No 5 (2022): 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.v4i5.927
<![CDATA[Riset ini mempunyai tujuan guna mengetahui pengaruh harga, promosi, dan citra merek terhadap keputusan penggunaan jasa GrabFood di Kota Surakarta. Jenis riset ialah deskriptif dengan menggunakan metode kuantitatif. Sampel pada riset sejumlah 100 responden pelanggan GrabFood di Kota Surakarta, yang berusia minimal 17 tahun serta pernah melakukan pembelian minimal tiga kali menggunakan aplikasi GrabFood. Teknik pengambilan sampel pada riset ialah Non-Probability Sampling melalui Purposive Sampling. Metode pengumpulan data dalam riset memakai kuesioner yang diukur memakai skala Linkert. Pengujian instrumen pada riset memakai uji validitas serta reliabilitas dengan metode analisis data memakai persamaan regresi linear berganda, uji hipotesis (uji-F serta uji-t) juga koefisien determinasi (R2). Hasil riset memperlihatkan secara bersamaan harga, promosi, dan citra merek memengaruhi positif dan bermakna bagi keputusan penggunaan jasa GrabFood di Kota Surakarta, dan secara parsial harga dan citra merek secara positif signifikan memengaruhi keputusan penggunaan jasa GrabFood di Kota Surakarta, sedang promosi tidak berpengaruh signifikan.]]>
