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 RGEC (Risk Profile, Good Corporate Governance, Earnings and Capital) terhadap Financial Distress Perusahaan Perbankan di Indonesia ]]>
<![CDATA[Soffi Marisha Yuliani]]>;
<![CDATA[Tantina Haryati]]>
<![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.v5i1.1719
<![CDATA[This study aims to examine and analyze the effect of RGEC (Risk Profile, Good Corporate Governance, Earnings and Capital) on the financial distress of banking companies in Indonesia. The population used in this study are all banking companies listed on the Indonesia Stock Exchange (IDX) in 2017-2021. This research is a quantitative research. This study uses secondary data used in the form of financial statements and annual reports of banking companies for the period 2017-2021 obtained from the Indonesia Stock Exchange (IDX) website and the official website of banking companies. The sampling technique used purposive sampling method. Based on the criteria or considerations that have been determined, 14 companies were obtained as research samples. The analysis technique in this study uses statistical calculations, using IBM SPSS 22.0 software for windows. The results of this study state that the Risk Profile has a negative effect on Financial Distress. The results of this study state that Good Corporate Governance has a negative effect on Financial Distress. The results of this study indicate that Earnings has a negative effect on Financial Distress. The results of this study indicate that Capital has a positive effect on Financial Distress. Keywords: Risk Profile; Good Corporate Governance; Earnings; Capital; Financial Distress]]>
<![CDATA[Peran Kantor Jasa Akuntan Dalam Peningkatan Kualitas Informasi Blud Puskesmas ]]>
<![CDATA[Kamila Kamila]]>;
<![CDATA[Lia Eriska Br Sitepu]]>;
<![CDATA[Annisa Putri Ramadani]]>;
<![CDATA[Muhammad Angga Reksa]]>;
<![CDATA[Putri Faradilla]]>
<![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.v5i2.1017
<![CDATA[Health development is aimed at increasing the highest degree of public health. District Health Centeris a spearhead health service facility. The implementation of health services requires the management of integrated, sustainable health centers to produce effective and efficient health center performance in the form of human resources, infrastructure and budgets with the Implementation of Financial Management of Regional Public Service Agencies (BLUD). The problem in this research is the lack of effective application of financial management of the Regional Public Service Agency (BLUD) District Health Center, Bandung in improving service performance, Health Service variables in Performance Assessment are still in sufficient category. The implementation of the BLUD Financial Management Pattern can be said to be effective if it has fulfilled eight criteria in measuring the effectiveness of a program in accordance with Siagian's theory, namely: clarity of purpose, clarity of strategy to achieve goals, steady analysis and policy formulation, careful planning, proper programming, availability facilities and infrastructure activities, effective and efficient implementation, supervision and control. Keywords: Health Services, BLUD Financial Management]]>
<![CDATA[Konsep Sukuk dan Aplikasinya di Indonesia ]]>
<![CDATA[Miftah Khoiriaturrahmah]]>;
<![CDATA[Iga Dwi Wardanah]]>;
<![CDATA[Maryam Batubara]]>
<![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.v5i2.1149
<![CDATA[The theme of this research is The Role of Sukuk Theory and Implementation in that it is one of the most innovative products in the contemporary Islamic development of the financial system. The development of Sukuk in Indonesia and market absorption of them is very encouraging. One of the most populous Muslim countries in the world, there is great interest from the public for Sukuk as an important instrument of Islamic finance. Researchers in this case use descriptive qualitative methods. Research which means collecting data from various sources and then doing a series of analyzes which will later be shown in the form of stories and pictures because it is not allowed to show numbers in this study. Which will be very helpful in understanding the phenomenon that occurs. The purpose of this research is to make sure that readers can know more about what Sukuk is, and how it is implemented, and finally can add insight and knowledge for readers. Keywords: Sukuk Concept and Sukuk Application ABSTRAK Penelitian ini bertema Peran Teori dan Implementasi Sukuk dakam hal ini merupakan salah satu produk yang paling inovatif dalam perkembangan islam kontemporer sistem keuangan. Perkembangan Sukuk di Indonesia serta penyerapan pasar terhadapnya sangat menggembirakan. Salah satu dari negara yang berpenduduk muslim di dunia, adapun minat dari masyarakat yang sangat besar untuk Sukuk sebagai instrumen penting dari keuangan Islam. Peneliti dalam hal ini menggunakan metode kualitatif deskriptif. Penelitian yang artinya dilakukannya pengumpulan data dari berbagai sumber lalu kemudian dilakukannya serangkaian analisis yang nantinya akan ditunjukkan dalam wujud cerita dan gambar karena tidak diperkenankannya menunjukkan angka-angka dalam penelitian ini. Yang hal tersebut nantinya akan sangat membantu untuk memahami fenomena yang terjadi. Adapun tujuan dalam penelitian yang dilakukan ini yaitu agar pembaca pastinya bisa lebih mengetahui apa itu Sukuk, dan bagaimana Implementasinya, dan akhirnya dapat menambah wawasan serta pengetahuan untuk pembaca. Kata Kunci : Konsep Sukuk dan Aplikasi Sukuk]]>
<![CDATA[Kepuasan Kerja Ditinjau dari Kompensasi, Kualitas Kehidupan Kerja dan Budaya Organisasi pada Karyawan LAZ Solopeduli ]]>
<![CDATA[Apriliva Salsa Bila Putri]]>;
<![CDATA[Istiatin Istiatin]]>;
<![CDATA[Sudarwati Sudarwati]]>
<![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.v5i2.1153
<![CDATA[Tujuan penelitiann ini untuk melihat pengaruh kompensasi, kualitas kehidupan kerjaa dan budaya organisasi terhadap kepuasan kerja pada karyawan LAZ Solopeduli. Penelitian ini menggunakan metode deskriptif kuantitatif, sampel yang digunakan berjumlah 60 responden merupakan karyawan dari LAZ Solopeduli. Teknik pengambilan sampel menggunakan sampling jenuh yang diukur dengan skala Likert. Uji hipotesis dengan menggunakan uji validitas dan reliabilitas memperoleh hasil setiap variabel valid dan reliabel. Uji instrumen dalam penelitian menggunakan analisis regresi linier berganda yang meliputi uji t dan uji koefisien determinasi (R2). Kemudian uji asumsi klasik yang digunakan memperoleh hasil bahwa dalam penelitian ini tidak terjadi multikolinieritas dan heterokedastisitas. Hasil penelitian ini menunjukkan secara parsial kompensasi dan budaya organisasi memiliki pengaruh yang signifikan terhadap kepuasan kerja karyawan LAZ Solopeduli, kemudian kualitas kehidupan kerja tidak berpengaruh serta tidak signifikan terhadap kepuasan kerja karyawan LAZ Solopeduli.]]>
<![CDATA[Pengaruh Likuiditas, Solvabilitas, dan Profitabilitas terhadap Harga Saham pada Perusahaan Sub Sektor Perdagangan Eceran yang Terdaftar di BEI ]]>
<![CDATA[Retno Anggita Putri]]>;
<![CDATA[R.A. Suwaidi]]>
<![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.v5i2.1200
<![CDATA[This research was a purpose to provide empiricial evident about liquidity, solvability, and profitability on stock prices. Current Ratio, Debt to Equity Ratio, and Return on Equity are the independent variables in this variable, while stock price is the dependent variable. Retail trading sub-sector companies that are active, traded, and listed in BEI 2015 to 2019 are the subjects of this study. Purposive sampling was used, which meant that the sampling was done based on a set of criteria. A quantitative technique was applied in the investigation. Secondary data was used, which included information from firm annual reports, observations, and paperwork. Multiple linear regression was employed to analyze the data. The findings of this study show that liquidity gains and solvency ratios have no impact on stock prices, however profitability ratios have an impact on stock prices in BEI's retail trade sub-sector enterprises.]]>
<![CDATA[Analisis Pengaruh Kinerja Keuangan terhadap Zakat Perusahaan Asuransi Syariah ]]>
<![CDATA[Tri Inda Fadhila Rahma]]>;
<![CDATA[Ami Radianti]]>
<![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.v5i2.1209
<![CDATA[Sharia insurance is an effort to protect and help each other among policyholders which is carried out through the collection and management of tabarru funds that provide a pattern of returns to face certain risks through contracts that are in accordance with sharia principles. The aims of this study are (1) to understand the financial performance of Islamic insurance companies, (2) to understand the company's zakat, (3) to understand the effect of financial performance on Islamic insurance companies' zakat, and (4) to understand ROE and ROA. The research used in this research is quantitative deskriptive. The data is taken from secondary data, namely secondary financial statements. Hypothesis testing in this study uses regression analysis. In this study using the company's performance by using the ratio of ROE and ROA. The results of this study indicate that the company's performance using the ROE and ROA methods on the calculation of company zakat has a positive influence on company zakat, but all the results of the calculation can be concluded that insurance company zakat is influenced by the company's operational performance but not fully influenced by ROA and ROE, however. This could be a factor that influences the company in issuing its obligation to pay zakat. Keywords: Financial Performance, Corporate Zakat, Sharia Insurance]]>
<![CDATA[Analisis Sistem Penghapusan Aset / Barang Milik Daerah pada Badan Pengelolaanokeuangan Dan Aset Daerah (BPKAD) Provinsi Sumatera Utara ]]>
<![CDATA[Kinanti Putri Bestari]]>;
<![CDATA[Azhari Akmal Tarigan]]>
<![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.v5i2.1212
<![CDATA[Assets are all goods purchased oor obtained at the expense of the State Revenue and ExpenditureoBudget or derived from other legitimateoacquisitions. The abolition of state property isothe finaloactivity of the management of state propertyoand is not a simple act for governmentoagencies. Publication of decisions onothe Elimination oof stateoproperty ooccurs throughoprocedures that are oftenoconsideredocomplicated and a wasteoof time. This study aims toodetermine whetherothe system andoprocedures for the elimination of StateoProperty at the State Property Office at theoRegional Financial and AssetoManagement Agency (BPKAD)oOffice of North Sumatra Province are in accordance with Minister of Finance Regulation 83/PMK.06/2016 concerning Procedures for Implementation Destruction and Eliminationoof State Property. The research method used in this study is a qualitative descriptiveomethod, with the aim of whichoeachodata is collected, analyzed, then a conclusion isodrawn and the type of research used is descriptive qualitative. The results of this study conclude thatothe systemoand procedures forothe elimination of state property at the State Property Office at theoRegional Office of the Ministry ofoReligion of NorthoSulawesi Province are in accordance with the Regulation of theoMinister of Finance Number 83/PMK.06/2016 concerning Procedures for theoExtermination and Elimination of State Property. Keywords: Analysis, Systems and Procedures, Elimination of State Property]]>
<![CDATA[Sistem Pembiayaan Mitraguna Berkah pada PT. Bank Syariah Indonesia KCP Medan Setia Budi ]]>
<![CDATA[Sisca Pratiwi Tbn]]>
<![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.v5i2.1214
<![CDATA[Financing and activity of a sharia bank in disbursing funds to parties other than banks based on sharia principles. Raise the money What the World Bank has to offer helps meet people's needs. Fund distribution in the form of financing is carried out in good faith. Transferred from the owner of the funds to the user. One of them is Doctor And retirement. The purpose of this discussion is to find out how the system works. Mitraguna Berkah Financing Funding, further requirements for Submission of Mitraguna Blessing Financing, and Constraints and solutions in the financing process Mitraguna Berkah. Syariah Indonesia is Mitraguna Berkah with components - Cooperation agreements and components to conclude my agreement to take action at Bank Syariah Indonesia Kcp. Medan Setia Budi Namely with Bank Syariah Indonesia The process of distributing funds to companies or agencies, then to employees. Furthermore, there are requirements for the financing system of Bank Syariah Indonesia Mitraguna Berkah. Keywords: financing , sharia ban. sharia principles]]>
<![CDATA[Pengaruh Kualitas Produk, Desain Produk, Green Product dan Brand Image terhadap Keputusan Pembelian Produk Kerajinan Gerabah Kasongan: ]]>
<![CDATA[Rizky Andrian]]>;
<![CDATA[Agus Dwi Cahya]]>;
<![CDATA[Muinah Fadhilah]]>
<![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.v5i2.1217
<![CDATA[This study aims to determine the effect of Product Quality, Product Design, Green Product, Brand Image, and Purchase Decision variables. The results of the research on the t test indicate that the Product Quality variable (X1) has no significant effect on purchasing decisions with a significance value of 0.432 > 0.05 and a t count value 1.98498 < t table 4.020; Product Design variable (X2) has no significant effect on purchasing decisions with a significance value of 0.931 > 0.05 and a t-count value of 1.98498 < t table 4.020; Green Product variable (X3) has no significant effect on purchasing decisions with a significance value of 0.270 > 0.05 and a t-count value of 1.98498 < t table 4.020; Brand Image variable (X4) has no significant effect on purchasing decisions with a significance value of 0.451 > 0.05 and a t-count value of 1.98498 < t table 4.020. Based on the results of the F test, the variables of product quality, product design, Green Products and Brand Image simultaneously do not have a positive effect on the purchasing decision variables, because the significance value is 0.681 > 0.05. Keywords : Product Quality, Product Design, Green Product, Brand Image, Purchase Decision]]>
<![CDATA[Pengaruh Likuiditas, Aktivitas dan Kebijakan Dividen terhadap Kinerja Keuangan pada Industri Sub Sektor Telekomunikasi di Bursa Efek Indonesia ]]>
<![CDATA[Zaudra Afifah Nurzaeni]]>;
<![CDATA[Gendro Wiyono]]>;
<![CDATA[Ratih Kusumawardhani]]>
<![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.v5i2.1221
<![CDATA[The purpose of this observe is to analyze the effect of activity, liquidity, and dividend policy on the financial performance of telecommunications companies listed on the Indonesia Stock Exchange (IDX) in the 2011-2020 period. The research method used in this research is purposive sampling method. The hypothesis test of this study uses t and F tests. The results of this study indicate that the activity ratio (CR) has a positive and significant effect on financial performance (ROA) with a regression coefficient value of 2.153 and a significance value of 0.038 <0.05. While the liquidity ratio (TATO) and dividend policy (DPR) have a positive and insignificant effect on financial performance (ROA) with a regression coefficient value of 0.019 and a significance value of 0.0849 > 0.05. Dividend policy (DPR) has a positive and insignificant effect on financial performance (ROA) with a regression coefficient value of 0.059 and a significance value of 0.557 > 0.05. Keywords: Activity (CR), Liquidity (TATO), Dividend Policy (DPR), Financial Performance (ROA).]]>
