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[Dampak Kualitas Pelayanan, Citra Perusahaan, dan Kepuasan Nasabah terhadap Loyalitas Konsumen di BMT UGT Sidogiri Cabang Semampir Probolinggo ]]>
<![CDATA[Alvan Fathony]]>;
<![CDATA[Saifuddin Saifuddin]]>;
<![CDATA[Nabila Nabila]]>
<![CDATA[ Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 4 No 6 (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 ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (597.105 KB)
|
DOI: 10.47467/alkharaj.v4i6.1439
<![CDATA[Faithfulness is a significant resource for each existing company, where this can be a benefit in a competition against companies of similar nature. The focus of the reason for this examination is to figure out how the impact of value in a service, image in the company, and also customer satisfaction on customer loyalty at BMT UGT Sidogiri Indonesia Semampir, Probolinggo partially and simultaneously. Determination of the large or small number of samples, which is carried out using a Slovin, is also determined by approximately 100 respondents utilizing purposive examining strategy and speculation testing is completed through multiple linear regression analysis. Furthermore, the aftereffects of the examination show that the quality or worth of administration and client esteem altogether affect client dependability at BMT UGT Sidogiri, Semampir Probolinggo branch partially and simultaneously. Keywords : Loyalty, Service Quality, Company Image, Customer Satisfaction.]]>
<![CDATA[Analisis Perbandingan Kinerja Keuangan Sebelum dan Sesudah Pandemi Covid-19 pada Pemerintah Daerah Kabupaten Gresik ]]>
<![CDATA[Pingkan Ardhana Rheswari]]>;
<![CDATA[Fajar Syaiful Akbar]]>
<![CDATA[ Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 4 No 6 (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 ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (467.373 KB)
|
DOI: 10.47467/alkharaj.v4i6.1442
<![CDATA[This study aims to test and analyze comparisons of financial performance before and after the Covid-19 pandemic in the gresik district government. The population used in this study is the financial data of the Gresik Regency government located in the province of East Java. This research is quantitative descriptive research. This study uses secondary data in the form of budget realization reports. Sampling techniques use documentation methods. Analytical techniques in this study use quantitative descriptive analysis. The results of this study show that the effectiveness ratio of PAD with an average of 104% is already classified as very effective, the ratio of regional financial independence with an average of 251% is already included in the pattern of participatory relations, the ratio of fiscal decentralization degrees is on average 32% and has been included in the category quite well. The average compatibility ratio of operating expenditure is 75% and capital expenditure is 11%. An average financial efficiency ratio of 84% is already quite efficient. Keywords: effectiveness ratio of PAD; regional financial independence ratio; fiscal decentralization degrees ratio; operating expenditure ratio; financial efficiency ratio]]>
<![CDATA[Pengaruh Good Corporate Governance terhadap Nilai Perusahaan ]]>
<![CDATA[Ika Faradilla Purwaningrum]]>;
<![CDATA[Tantina Haryati]]>
<![CDATA[ Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 4 No 6 (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 ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (348.034 KB)
|
DOI: 10.47467/alkharaj.v4i6.1451
<![CDATA[This research aims to test and analyze the influence of Good Corporate Governance including institutional ownership, managerial ownership, an independent board of commissioners, and an audit committee on the value of the company. The population used in this study is a State-Owned Enterprise (BUMN) listed on the Indonesia Stock Exchange (IDX) for the period 2016-2020. This type of research is explanatory research with a quantitative approach. The data used in this study is secondary data in the form of annual reports. Sampling techniques are obtained using purposive sampling methods. Based on predetermined criteria, 14 state-owned enterprises (SOEs) were obtained as research samples. The analysis technique used in this study is Partial Least Square (PLS) with the help of the SmartPLS program. The results of this study show that Institutional Ownership has a positive and significant effect on the value of the company, Managerial Ownership has a positive and significant effect on the value of the company, the Independent Board of Commissioners has no significant effect on the value of the company, the Audit Committee has a positive and significant effect on the value of the company. Keywords: Institutional Ownership; Managerial Ownership; Independent Board of Commissioners; Audit Committee; Company Value.]]>
<![CDATA[Aplikasi Prinsip Ekonomi Islam Dalam Menyelesaikan Persoalan Ekonomi ]]>
<![CDATA[Yefri Joni]]>;
<![CDATA[Awaluddin Awaluddin]]>;
<![CDATA[Sinky Adella]]>;
<![CDATA[Rina Anggraini]]>
<![CDATA[ Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 4 No 6 (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 ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (312.605 KB)
|
DOI: 10.47467/alkharaj.v4i6.1458
<![CDATA[As a religion and a system of life, Islam has provided a solution to today's economic problems. Poverty, unemployment, scarcity and economic inequality are economic problems that never end, and even raise new problems. Instruments and principles of Islamic teachings such as Tauhi, Khilafah, Togetherness and justice are basic values that will give happiness to humans in meeting their needs. The principle of monotheism teaches an attitude to always be protected from everything that will damage human life. This principle is revealed to be an integral part of the behavior of consumers, producers and distributors. Absolute Ownership or absolute ownership is Allah SWT and is realized by humans, so this value becomes a part in realizing benefit in fulfilling needs and reducing or even eliminating economic problems such as poverty, unemployment and economic inequality. This problem arises because humans feel that they have all the economic resources and are free to use them without any binding value, even though humans are only given temporary rights in controlling these resources (relative ownership). Real analysis of economic problems will be realized through awareness as a servant of God who is given the mandate to manage this nature, it will bring about sufficient simplicity. The caliphate aspect as an Islamic economic principle provides a way to solve economic problems by maximizing the function of the state as an economic control and controller in order to achieve mutual benefit. While the aspect of justice contributes to solving economic problems by providing space proportionally by always encouraging economic growth through existing economic potential and poverty protection through income distribution (zakat, infaq and shadaqah), justice will be realized together in the frame of brotherhood. Keywords: Islamic Economic Principles; Solving Economic Problem]]>
<![CDATA[Pengaruh Daya Tarik Iklan, Kemasan Produk, dan Kesadaran Merek terhadap Minat Beli Produk Tolak Angin pada Masyarakat Desa Kesamben Kabupaten Tuban ]]>
<![CDATA[Anisah Yulinda Salsabila]]>;
<![CDATA[Rusdi Hidayat Nugroho]]>
<![CDATA[ Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 4 No 6 (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 ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (447.638 KB)
|
DOI: 10.47467/alkharaj.v4i6.1463
<![CDATA[The purpose of this study was to determine the effect of advertising attractiveness, product packaging, and brand awareness on purchase intention simultaneously and partially. The approach taken in this research is a quantitative approach. The sampling technique used was purposive sampling technique and the data collection method used was a google form questionnaire. The measurement scale used by the researcher is the ordinal scale and in analyzing the data, the researcher uses multiple linear regression analysis with the help of the SPSS program. Respondents in this study were 100 consumers of Tolak Angin Sido Muncul products which were addressed to the Kesamben Village Community, Tuban Regency. The results of this study indicate that partially there is a significant effect of 3 independent variables, namely advertising attractiveness, product packaging, and brand awareness on buying interest. In addition, simultaneously there is a significant effect of all variables on the purchase intention of Tolak Angin Sido Muncul products in the people of Kesamben Village, Tuban Regency. Keywords: Advertising Attractiveness; Product Packaging;Brand Awareness;Buying Interest]]>
<![CDATA[Analisis Perbandingan Kinerja Reksa Dana Saham Konvensional dengan Saham Syariah ]]>
<![CDATA[Jefry Caisar]]>;
<![CDATA[Isni Andriana]]>;
<![CDATA[ Kemas M. Husni Thamrin]]>
<![CDATA[ Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 5 No 1 (2023): 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 ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (429.899 KB)
|
DOI: 10.47467/alkharaj.v5i1.1103
<![CDATA[This study aims to explain the comparative analysis between the performance of conventional equity funds and sharia equity funds using the sharpe, treynor, and jensen methods. The population in this study were all registered conventional equity funds and sharia equity funds on the Otoritas Jasa Keuangan (OJK) in 2017 – 2020. Based on the purposive sampling technique, 21 samples of equity funds were obtained as the samples of this study. The analysis technique in this study is comparative hypothesis testing (differential test). The results of this study indicate that there is no significant difference between the performance of conventional equity funds and sharia equity funds throught the sharpe, treynor, and jensen methods.]]>
<![CDATA[Inklusi Keuangan dan Kinerja Usaha pada Usaha Mikro Kecil Menengah ]]>
<![CDATA[Jevi Bela Pitaloka]]>;
<![CDATA[Teguh Erawati]]>
<![CDATA[ Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 5 No 1 (2023): 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 ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (977.326 KB)
|
DOI: 10.47467/alkharaj.v5i1.1104
<![CDATA[This study aims to examine the effect of entrepreneurial knowledge, innovation, use of social media, and financial inclusion on business performance in Micro, Small and Medium Enterprises or MSMEs in Bantul Regency. The method used is quantitative with primary data sources. The population of this research is MSME actors in Bantul Regency and a sample of 109 respondents is obtained. The sampling technique used was convenience sampling. Data was collected by distributing questionnaires in the form of a google form link. This study uses a multiple linear regression model with the IBM SPSS version 20 program tool. The results show that entrepreneurial knowledge does not have a positive effect on business performance in MSMEs in Bantul Regency. Meanwhile, innovation, use of social media, and financial inclusion have a positive effect on business performance of MSMEs in Bantul Regency. Then seen from the results of the coefficient of determination (R²) of 0.444 or 44.4%, it can be concluded that entrepreneurial knowledge, innovation, use of social media, and financial inclusion can simultaneously affect business performance by 44.4% while the remaining 55.6% influenced by other factors outside this model.]]>
<![CDATA[Pengaruh Kualitas Produk Kredit Angsuran Sistem Fidusia (KREASI) terhadap Peningkatan Jumlah Nasabah ]]>
<![CDATA[Tiara Maharani]]>;
<![CDATA[Tassya Siti Oktaviani]]>;
<![CDATA[Widwi Handari Adji]]>
<![CDATA[ Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 5 No 1 (2023): 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 ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (1063.75 KB)
|
DOI: 10.47467/alkharaj.v5i1.1107
<![CDATA[This study aims to determine whether the quality of the fiduciary system installment credit product (KREASI) can influence increasing the number of customers (case study at PT. Pegadaian Pungkur branch, Bandung city). The method of T-test and F test using SPSS 25 program and descriptive quantitative approach is the type of approach used in this research. In this study, the information taken came from observational data, supporting journals, and questionnaires distributed using Google forms with samples that had been studied from 100 respondents. The results of this study prove that product quality significantly affects the increase in the number of customers. Keywords: Product quality, KREASI, Increasing Number of Customers]]>
<![CDATA[Manajemen Pendistribusian Zakat di Masa Pandemi Covid-19 ]]>
<![CDATA[Moh Khoirul Anam]]>;
<![CDATA[Irpan Hardiansah]]>
<![CDATA[ Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 5 No 1 (2023): 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 ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (209.63 KB)
|
DOI: 10.47467/alkharaj.v5i1.1116
<![CDATA[Zakat collection has great potential and is channelled effectively, zakat can contribute to national development, especially in poverty alleviation. The arrival of the covid 19 pandemic invites the active role of zakat institutions to help people who are hampering the pandemic. Zakat institutions also face limitations in management because they also have to carry out operations with Health protocols. Zakat institutions develop creativity in maximizing the collection and distribution of zakat funds. Looking at the phenomenon of research on the role of zakat institutions and the operational constraints faced to examine this phenomenon, delivering zakat funds during the covid 19 pandemic. The research was carried out in Lazismu Kota Depo. The study was conducted in early 2021 to see the activities of distributing zakat funds at the beginning of the covid 19 pandemic in 2020. The results showed that during the covid 19 pandemic the distribution of ZIS funds in Lazismu Kota Depok went well. Management applies the concept of management science which consists of the planning process to evaluation. This strategy is quite effective in dealing with existing obstacles. For example, operational constraints due to the Health protocol and the lack of special program staff to implement the ZIS fund distribution program.]]>
<![CDATA[Kajian Kritis Penerapan Akuntansi Sumber Daya Manusia ]]>
<![CDATA[Wildatul Muawanah]]>;
<![CDATA[Iklimah Putry Murady]]>;
<![CDATA[Gideon Setyo Budiwitjaksono]]>
<![CDATA[ Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 5 No 1 (2023): 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 ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (944.271 KB)
|
DOI: 10.47467/alkharaj.v5i1.1120
<![CDATA[This study aims to examine the treatment of the implementation of human resource accounting in Indonesia. In fact, it is human resource accounting that has great concern because the treatment has not been determined by Bapepam-LK. The application of ASDM is an acknowledgment that humans are users who are recognized as capital or assets. The method used in this study is a literature review which is the result of an analysis of articles that have gone through the Mendeley database. From the articles reviewed as many as 12 articles, it shows that the contribution in the application of human resource accounting, both companies and institutions, has a positive impact on improving company performance. However, not many companies in Indonesia have used HR in their financial reporting. Keywords: Application, confession, Human resource accounting, measurement.]]>
