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[Pengaruh Cadangan Kerugian Penurunan Nilai dan Net Interest Margin terhadap Profitabilitas pada Unit Usaha Syariah ]]>
<![CDATA[Safitriana Limbong]]>;
<![CDATA[Nana Diana]]>
<![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 ]]>
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DOI: 10.47467/alkharaj.v5i1.1186
<![CDATA[The purpose of this research is to analyze the effect on Profitability described by Return on Assets that can be influenced by Allowance for Impairment Losses (CKPN) and (NIM). The research method uses descriptive and verification methods. In this study, the Allowance for Impairment Loss (CKPN) variable is used as the X1 variable, the Net Intrest Margin (NIM) as the X2 variable and the Return On Asset (ROA) variable as the Y variable. The population in this study is Sharia Business Units registered with OJK with a quantity of 20 Sharia Business Units. Purposive sampling technique was used as a determinant of sampling so that the sample studied was 6 sharia business units, the data used came from the annual financial ratio reports for each sharia business unit contained in the Financial Services Authority (OJK). obtained in 2016 – 2021. The results of the partial study of CKPN cannot affect ROA but the NIM variable shows it can affect ROA, and simultaneously both cannot affect ROA of Sharia Business Units registered with OJK 2016-2021. Keywords: CKPN, NIM, ROA]]>
<![CDATA[Lingkungan Kerja sebagai Moderasi Hubungan Kepuasan Kerja dan Komitmen Organisasi terhadap Kinerja Pegawai Dinas Sosial Kabupaten Sleman ]]>
<![CDATA[Arina Fauziah]]>;
<![CDATA[Kusuma Chandra Kirana]]>;
<![CDATA[Epsilandri Septyarini]]>
<![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 ]]>
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DOI: 10.47467/alkharaj.v5i1.1190
<![CDATA[The purpose of this study was to determine the effect of job satisfaction and commitment on employee performance as well as the influence of the work environment in memorizing the relationship between job satisfaction and commitment to the performance of the Dinas Sosial Kabupaten Sleman employee. The population and samples used in this study were all employees of the Dinas Sosial Kabupaten Sleman who opened 60 employees using the saturated sample method. The data collection method used in this study is by using a questionnaire distribution. Analysis of the data used in this study is Partial Least Square (PLS) with the help of the SmartPLS 3.3.7 application through three stages of testing, namely: evaluation of the measurement model (outer model), evaluation of the structural model (inner model) and hypothesis testing. The results showed that there was a positive and significant effect of job satisfaction and organizational commitment variables on the performance of the Dinas Sosial Kabupaten Sleman employees. The work environment cannot moderate the relationship between job satisfaction and employee performance and the work environment can moderate the relationship between organizational commitment to employee performance. Keywords: Job Satisfaction, Organizational Commitment, Work Environment, Employee Performance]]>
<![CDATA[Akuntansi Dalam Era Industri 4.0: ]]>
<![CDATA[Asriatun Fauziah Dalimunthe]]>;
<![CDATA[Juliana Nasution]]>
<![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 ]]>
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DOI: 10.47467/alkharaj.v5i1.1192
<![CDATA[This study aims to identify and analyze the opportunities and challenges faced by professional accountants, how accountants deal with technological advances, and technological developments in the Industrial Revolution Era 4.0. The approach used in this research is qualitative. The sample in this study consisted of 4 informants at PT. Eriadi Fatkhur Rokhman. The data collection technique in this research is to conduct structured interviewsThe results show that if accountants must be technology literate and able to adapt to technology, even though technology will not eliminate the accounting profession but will reshape it with new and challenging responsibilities, it is likely that some of the accounting profession's work will be taken over by technology, accountants will turn into interpreter, or analyze and interpret data, so that the accounting profession can continue to survive, therefore, accountants must be able to follow existing developments. Keywords: Accountant, Industrial Revolution 4.0, PT. Eriadi Fatkhur Rokhman, Technology]]>
<![CDATA[Pemasaran Bank Syariah Berbasis Tekhnologi Revolusi Industri 4.0 ]]>
<![CDATA[Dedeng Irawan]]>;
<![CDATA[Sugianto Sugianto]]>;
<![CDATA[Saparuddin Siregar]]>
<![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 ]]>
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DOI: 10.47467/alkharaj.v5i1.1193
<![CDATA[Islamic bank marketing must be able to change the way of human life and work processes as a whole, in order to support the advancement of information technology to be able to synergize in the world of life with marketing media that can be used to market products that exist in Islamic banks, so that all these products can be recognized by all customers who are users of Islamic bank products. In this research, it is hoped that it can add scientific references in knowing the products in Islamic banking, especially those that are directly related to Economic Construction in the Technology 4.0 era. by using the SWOT Analysis technique. This paper will use qualitative research with a case study approach, namely the author tries to reveal real life so that the collected data is analyzed in detail obtained from many sources, both from interviews, direct observations or data results that have been published by previous researchers. The findings in this study are that Islamic banks can choose the right strategy to synergize with the 4.0 industrial revolution, namely by using SWOT analysis. Key Word: Sharia Bank Marketing, Industry Revolution Technology 4.0,]]>
<![CDATA[Analisis Proses Penyelesaian Klaim Asuransi Kendaraan Bermotor pada PT Asuransi Askrida Syariah Cabang Medan ]]>
<![CDATA[Gita Kurnia Sari Sembiring]]>;
<![CDATA[Yusrizal Yusrizal]]>
<![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 ]]>
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DOI: 10.47467/alkharaj.v5i1.1195
<![CDATA[The purpose of writing this article is to find out how the process and mechanism for resolving motor vehicle insurance claims at PT Asuransi Askrida Syariah Medan branch. The writing method used by the author is a literature review. The literature review method is a method used to describe a finding or theory as material for further research that is obtained and used as a reference material or basis for an activity in the preparation of a framework of thought. PT. Askrida Syariah Insurance Medan City Marketing Office has collaborated with the workshop which is the insurance partner's approval if the participant suffers damage caused by an event in the form of damage and or loss. The claim process also has a short filing time, which is about 5 (five) days after the event experienced by the participant so that claims can be processed immediately. The insured vehicle also has a minimum age of 5 (five) years from the date of issue of the vehicle. This is in accordance with company policy, if the claim document is not fulfilled immediately, the company has the right to postpone or reject the claim. Keywords: Claims, Insurance, Motor Vehicles]]>
<![CDATA[Penerapan Akad Wakalah pada Sistem Letter of Credit Syariah ]]>
<![CDATA[Zhulis Anggraeni Ramadanti]]>
<![CDATA[ Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 5 No 2 (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 ]]>
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DOI: 10.47467/alkharaj.v5i2.1202
<![CDATA[The existence of a letter of credit that is truly in accordance with sharia principles has been awaited by Muslim entrepreneurs who want to carry out their religious values throughout their lives. Conventional L/C is considered as in sharia L/C because the practice still applies the interest system. The Sharia L/C Regulation has been in Law no. 21/2008 regarding Sharia Banking, in article 19 p. 34/DSN-MUI/IX/2002 concerning Sharia Import L/C and MUI National Sharia Council Fatwa No. 35/DSN-MUI/IX/2002 concerning Sharia Export L/C. Sharia L/C can apply several contract contract models, such as: wakalah bi al-ujrah, qard, murabahah, salam/istisna', musharaka, hawalah and al-bai. Of the various model contracts that can be applied to Sharia L/C, wakalah bi al-ujrah and murabahah are considered the most efficient, the safest, and the least risky. Keywords: Letter of Credit, Application of Contract, Wakalah Contract]]>
<![CDATA[Pengaruh Inflasi Dan Nilai Tukar Terhadap Pertumbuhan Ekonomi Dengan Penerimaan Pajak Sebagai Variabel Moderasi ]]>
<![CDATA[Icha Restiasanti]]>;
<![CDATA[Indah Yuliana]]>
<![CDATA[ Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 5 No 1 (2023): 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.v5i1.1203
<![CDATA[This empirical study aims to prove the effect of inflation and exchange rates on economic growth with tax revenue as a moderating variable in 2011-2020. This study uses secondary data, namely time series data from the website of the Central Statistics Agency and Bank Indonesia from 2011-2020. Quantitative research is a type of research that is taken in this study. This study uses multiple linear regression data analysis techniques and regression analysis with moderating variables (Moderating Regression Analysis) using the Eviews 12 program. The results prove that inflation has a negative but not significant effect on economic growth in Indonesia. The exchange rate has no significant effect on economic growth in Indonesia. Tax revenue as a moderator homologiser or potential moderator between inflation and economic growth. This means that the variable of tax revenue as a moderating variable does not interact with inflation so that it is not significantly related to economic growth. Tax revenue is also a moderator of the homologiser or potential moderator between the exchange rate and economic growth. This means that the variable of tax revenue as a moderating variable does not interact with the exchange rate so that it is not significantly related to economic growth. Keywords: inflation, exchange rate, tax revenue, economic growth]]>
<![CDATA[Pengaruh Profitabilitas, Ukuran Perusahaan, Leverage, dan Pengungkapan CSR terhadap Nilai Perusahaan ]]>
<![CDATA[Elyana Putri Nur Fitri]]>;
<![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 ]]>
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DOI: 10.47467/alkharaj.v4i6.1433
<![CDATA[This study aims to examine and analyze the effect of profitability, firm size, leverage and CSR disclosure on firm value. The population used in this study were all manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2016-2020. This research is an explanatory research with a quantitative approach. This study uses secondary data in the form of an annual report. The sampling technique used purposive sampling method. Based on the criteria or considerations that have been determined, 32 companies were obtained as research samples. The analysis technique in this study uses partial least squares with the help of the SmartPLS program. The results of this study indicate that profitability has a positive and significant effect on firm value, firm size has a positive and significant effect on firm value, leverage has a positive and insignificant effect on firm value, and corporate social responsibility (CSR) has a positive and insignificant effect on firm value. Keywords: profitability, firm size, leverage, csr disclosure, firm value]]>
<![CDATA[Analisis Evaluasi Technology Acceptance Model terhadap Faktor-Faktor yang Mempengaruhi Penerimaan E-Procurement di Pemerintahan Provinsi Jawa Barat ]]>
<![CDATA[Sarah Hana Fitriyah]]>;
<![CDATA[Dewi Sri Wahyuni]]>;
<![CDATA[Aan Julia]]>;
<![CDATA[Nidar Nadrotan Naim]]>
<![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 ]]>
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DOI: 10.47467/alkharaj.v5i1.1145
<![CDATA[Government functions require logistics, equipment and services to support optimal government activities by utilizing technology for administrative reform and public services that are transparent and accountable through e-Procurement. However, it turns out that the unpreparedness of human resources in operating e-Procurement affects its effectiveness. This research method is quantitative and descriptive using the Technology Acceptance Model (TAM). The population in this study is the Regional Apparatus/Bureau in West Java, the sample taken is 100 respondents from the Regional Apparatus/Bureau in West Java. The analysis tool uses Partial Least Square SEM using SmartPLS 3.0 software. Based on the results of the study, it is known that human resources who use e-Procurement in the West Java Provincial Government in its application have accepted the presence of e-Procurement even though in its application there are still users who experience difficulties. Keywords: e-Procurement, Public Service, Structural Equation Model, Technology Acceptance Model]]>
<![CDATA[Pengaruh Skeptisisme Profesional, Kompleksitas Tugas, dan Time Budget Pressure terhadap Kinerja Auditor di KAP Sidoarjo dan Wilayah Surabaya Timur ]]>
<![CDATA[Marizta Rana Amira]]>;
<![CDATA[Munari Munari]]>
<![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 ]]>
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DOI: 10.47467/alkharaj.v5i1.1169
<![CDATA[The purpose of this study was to examine the effect of professional skepticism on auditor performance; task complexity on auditor performance; and time budget pressure on auditor performance. This study uses several related theories, namely agency theory and attribution theory. The method used in this study is a quantitative method using primary data obtained by distributing questionnaires and measured using a Likert scale. The object of this research is several external auditors in the public accounting firm Sidoarjo and East Surabaya with a total of 21 KAP. This research uses probability random sampling technique. The sample used in this study were 88 respondents. The analytical technique used in this research is Partial Least Square (PLS) with WarpPLS 6.0 software. The results of this study interpret that professional skepticism has a positive and significant effect on auditor performance; task complexity has a positive and significant effect on auditor performance; and time budget pressure has a positive and significant effect on auditor performance. Keywords: Professional Skepticism; Task Complexity; Time Budget Pressure; Auditor Performance]]>
