Garuda - Garba Rujukan Digital

Article Per Year (5 Year)

All

Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah

alkharaj
Website

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 821 Documents

24 25 26 27 28

Analisis Keterlambatan Waktu Pengerjaan Proyek Perbaikan Rumah di Sommerset GF Citraland, Surabaya Menggunakan Metode CPM pada CV Sinar Berkah Utama, Surabaya Jawa Timur Risqi Firmansyah Abdulah; Wiwik Handayani
Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 5 No 3 (2023): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Research and Strategic Studies Center (Pusat Riset dan Kajian Strategis) Fakultas Syariah IAI Nasional Laa Roiba

Sinar Berkah Utama is a construction service provider company. However, with the experience and good name that CV. Sinar Berkah Utama, this company is still experiencing delays in project completion. So time management analysis was carried out in the completion of home improvement project work in Sommerset GF, Citraland, Surabaya using the CPM (Critical Path Method) method. The purpose of this study was to find out the practical benefits of time management in the completion of home improvement projects in Sommerset GF, Citraland, Surabaya by CV. Sinar Berkah Utama. This study use a quantitative descriptive approach. Descriptive quantitative is a research that has the aim to describe a phenomenon, events, symptoms, and events that factually, systematically, and accurately. Using the CPM (Critical Path Method) method, the authors found the critical path for this project was in the preparation of work (A) - Dismantling of glass and removing the AC installation (B) - walls and beams for room widening (D) - Structural and concrete (F) - Wall work (G) - Roof work (H) - Plafound work (I) - Electrical installation (M) - AC and interior installation (N) - removal from cluster (O). From the existing critical path, the author crashes by increasing working hours (overtime). Based on the above calculations, it can be seen that the duration of the work on the Sommerset GF home improvement project by CV. Sinar Berkah Utama, the project was reduced by 13 working days from the original 102 working days to 89 working days. Keywords: Project, CV. Sinar Berkah Utama, CPM, Duration

Pengaruh Capital Intensity, Kepemilikan Institusional dan Ukuran Perusahaan terhadap Agresivitas Pajak Sri Lestari Yuli Prastyatini; May Yesti Trivita
Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 5 No 3 (2023): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Research and Strategic Studies Center (Pusat Riset dan Kajian Strategis) Fakultas Syariah IAI Nasional Laa Roiba

Tax aggressiveness is tax planning that occurs due to differences in interests between countries where taxes are the main source of income for the interests and prosperity of the country. Still, taxes are a burden for companies that can reduce company profits. This study was conducted to test the effect of Capital Intensity (CI), Institutional Ownership (KI), and Firm Size (UK) on Tax Aggressiveness. The data used are secondary data derived from the financial statements and annual reports of mining companies listed on the Indonesia Stock Exchange. The population in this study are mining sector companies listed on the Indonesia Stock Exchange from 2016 to 2020. The sampling technique used is a purposive sampling technique with a year of observation for 5 years. The data analysis method used in this research is multiple linear regression analysis. Data were analyzed using IMB SPSS version 25. The results showed that capital intensity did not positively affect tax aggressiveness, and institutional ownership did not negatively affect tax aggressiveness. In contrast, the company's size positively affects tax aggressiveness. Keywords: Tax Aggressiveness, Capital Intensity, Institutional Ownership, Firm Size

Analisis Strategi Pemasaran dengan Menggunakan Metode Business Model Canvas untuk Meningkatkan Volume Penjualan pada PT Allianz Life Indonesia Cabang Surabaya Rayna Shafiyah Salsabila Haris; Jojok Dwiridotjahjono
Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 5 No 3 (2023): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Research and Strategic Studies Center (Pusat Riset dan Kajian Strategis) Fakultas Syariah IAI Nasional Laa Roiba

The insurance industry is one of the industries with products that are needed by everyone but with a fairly low market penetration, this is due to a lack of financial education. In this study, researchers used PT Allianz Life Indonesia Surabaya Branch as the object of research. The purpose of this study is to find out and analyze the marketing strategy or business system used by PT Allianz Life Indonesia Surabaya Branch. The research method used is descriptive with a descriptive approach, data collection techniques are interviews and observations related to the existing marketing strategy at PT Allianz Life Indonesia Surabaya branch, the data is analyzed using BMC (Business Model Canvas). The respondents in this study consisted of the Head of Agency Development and the chairman of AAJI for the East Java Region, Business Partners of Allianz, and customers from Allianz who were selected purposively with a total of 5 people. The results show that Allianz's marketing strategy since 2014 has changed to a business system from the previous branch system, agency system and currently using the "business system" which later succeeded in becoming the first pioneer in the history of the insurance industry with this concept. Allianz won various awards and grew a broad business market with considerable man power as evidenced by the significant increase in sales volume which can be seen in the gross written premium in recent years. Keywords: Marketing Strategy, Insurance industry, Canvas business model

Faktor-Faktor yang Mempengaruhi Keputusan Investasi Syariah Mahasiswa di Kabupaten Bogor Reza Maulana; Abrista Devi; Suyud Arief
Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 5 No 2 (2023): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Research and Strategic Studies Center (Pusat Riset dan Kajian Strategis) Fakultas Syariah IAI Nasional Laa Roiba

The development of the economic and financial sectors has had a major impact on the increasing number of financial instruments and products offered as a form of adjustment to meet the needs & desires of the global community, one of which is sharia investment. Sharia investment instruments were developed to meet the needs of most of the world's Muslims in developing their assets with sharia principles. As one of the countries with the largest Muslim population in the world, Indonesia has enormous potential in sharia investment. But in fact, until now its market share is still relatively low.College students are a worthy target of market share to increase the rate of sharia investment in Indonesia because students have a high level of sensitivity to existing developments and are considered to have proper knowledge. In determining investment decisions, of course, there are factors that can influence investors, some of which include sharia investment, sharia financial literacy, religiosity, social environment, sociodemography, and investment returns.. In this study, the influence of these factors was identified on sharia investment decisions with students in Bogor Regency as subjects. Quantitative research is the method used by researchers with a sample of 100 respondents and the Structural Equation Modeling (SEM) method by IBM SPSS AMOS22 as the data analysis technique. The results showed that there was a significant & positive effect both simultaneously & partially on the variables of Islamic financial literacy, religiosity, social environment, sociodemography, and investment returns on Islamic investment decisions of students in Bogor Regency. Keywords: Sharia Investment, Islamic Financial Literacy, Religiosity, Social Environment, Sociodemography, and Investment Return.

Pengaruh Kualitas Produk dan Word of Mouth terhadap Keputusan Pembelian Produk Multivitamin Hemaviton: Deborah Yessinta Tan; Ugy Soebiantoro
Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 5 No 2 (2023): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Research and Strategic Studies Center (Pusat Riset dan Kajian Strategis) Fakultas Syariah IAI Nasional Laa Roiba

Hemaviton is one of the multivitamin and supplement products to maintain stamina and body health produced by PT. Tempo Scan Pacific Tbk which is engaged in trading pharmaceutical products. Researchers conducted this study because of Hemaviton multivitamins which experienced a decline in sales from 2018 to 2020. To determine the effect of product quality on purchasing decisions for Hemaviton multivitamin products at Pradhana Rungkut Medika Clinic Pharmacy, Surabaya. (2) To determine the effect of word of mouth on purchasing decisions of Hemaviton multivitamin products at the Pradhana Pradhana Rungkut Clinic Pharmacy, Surabaya. The population of this research is Multivitamin Consumers at the Medika Clinic Pharmacy Pradhana Rungkut, Surabaya opening 75 respondents. The sampling technique used is a non-probability sampling technique, precisely purposive sampling. The analytical method used is Partial Least Square (PLS). The results showed that: (1) Product Quality variable contributed to purchasing decisions. (2) Word of Mouth contributed to purchasing decisions. Keywords: Product Quality,Word of Mouth,Hemaviton,Purchasing Desicion

Persepsi Konsumen Muslim tentang LGBT yang Mempengaruhi Pembelian Produk Dalam Intervensi Religiusitas Laila Alfi; Marliyah Marliyah
Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 5 No 3 (2023): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Research and Strategic Studies Center (Pusat Riset dan Kajian Strategis) Fakultas Syariah IAI Nasional Laa Roiba

This study examines how the perceptions of Muslim consumers in Indonesia regarding the phenomenon of companies that support LGBT as an effort to intervene in community religiosity. Descriptive research is research used by researchers in this study. Researchers describe facts, data, and information obtained from literature studies such as books, and journals to research results related to the research topic. In this study, it is explained that there are several impacts or effects felt by a company if it openly or openly provides support to LGBT actors in Indonesia. Among them is the decrease in the number of Muslim consumers, and the decrease in their income which greatly affect the image of a company. This phenomenon is based on facts in the field that have occurred in large companies such as Gojek and Starbucks in Indonesia. As a country where the majority of the population is Muslim, the Indonesian people are very concerned about matters relating to religious principles. So that this phenomenon that occurs can be said to be part of the intervention of community religiosity towards a product and company Keywords: Perception, Muslim Consumers, LGBT, Religiosity

Analisis Fenomena Praktik Money Game pada Aplikasi Trading Investasi Menurut Perspektif Islam Siti Salbiah; Hendri Tanjung; Abristadevi Abristadevi
Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 5 No 3 (2023): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Research and Strategic Studies Center (Pusat Riset dan Kajian Strategis) Fakultas Syariah IAI Nasional Laa Roiba

The rise of binary options trading, especially the OctaFX application, in carrying out buying and selling financial assets. Whether it's buying and selling foreign currency (forex), stocks, derivatives, to cryptocurrencies (cryptocurrency). practice money game and the views of Islamic law by using three sharia rule guidelines (AAOIFI Standards, MUI Fatwa, and POJK). Thus, it can determine the suitability of binary options trading with sharia law. In this study, the author uses a descriptive qualitative method of content analysis in which the data source is taken from news related to the object of research, namely the case of phenomena that occur in the OctaFX application from the period 2021 to early 2022. The data will be analyzed using content analysis , namely by adjusting the data obtained with the basic guidelines of sharia rules. The extent of compliance with sharia law on binary options trading on the OctaFX application. Based on the results of research conducted and explained by the author that trading practices on the OctaFX application are still far from conforming to sharia rules, as well as the existence of elements of money game which are characterized by the absence of legality in the application, the presence of gharar elements, and not in accordance with the rules of muamalah law. Keywords: Money Game Practice, OctaFX Trading, Islamic Perspective

Moderasi Kebijakan Pimpinan dalam Hubungan Kepercayaan Muzakki terhadap Minat Membayar Zakat Profesi di Elzawa Fenti Erlinda
Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 5 No 3 (2023): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Research and Strategic Studies Center (Pusat Riset dan Kajian Strategis) Fakultas Syariah IAI Nasional Laa Roiba

Islam membolehkan zakat dibayarkan secara pribadi dan langsung oleh Muzakki kepada Mustahik, namun Islam sangat menganjurkan agar zakat dibayarkan melalui institusi zakat. El-Zawa merupakan sebuah lembaga pengumpul dan penyalur zakat yang dimiliki oleh UIN Maulana Malik Ibrahim Malang. Zakat yang dihimpun oleh El-Zawa adalah zakat profesi yang diperuntukkan untuk akademisi golongan III/a ke atas atau yang telah memenuhi nisab untuk dipotong gajinya. Dalam jangka waktu lima tahun terakhir jumlah dana zakat profesi yang terhimpun di El-Zawa terus mengalami penurunan. Penurunan yang paling drastis terjadi pada tahun 2019. Hal ini terjadi karena akademisi dan karyawan (Pegawai Negeri Sipil) golongan III/a yang menjadi sasaran operasinya, belum sepenuhnya menjadi muzakki pada El-Zawa. Metode penelitian yang digunakan adalah Kuantitatif dengan populasinya akademisi golongan III/a ke atas atau yang telah memenuhi nisab untuk dipotong gajinya. Hasil penelitian menunjukkan bahwa variabel kepercayaan muzakki berpengaruh terhadap minat membayar zakat profesi di El-Zawa, variabel kebijakan pimpinan berpengaruh terhadap minat membayar zakat profesi di El-Zawa dan kebijakan pimpinan tidak memoderasi kepercayaan muzakki terhadap minat membayar zakat profesi di El-Zawa. Hasil penelitian ini diharapkan dapat menjadi masukan bagi untuk mengoptimalkan pengumpulan zakatnya. Terlebih, dapat membantu El-Zawa dalam merumuskan langkah-langkah strategis yang lebih baik untuk menghimpun dana zakat secara optimal. Kata Kunci : Kepercayaan Muzakki, kebijakan pimpinan, minat membayar zakat profesi

Meningkatkan Keputusan Pembelian Melalui Influencer dan Sosial Media Instagram Pada Busana Muslim id Maera Indonesia Bandung Muinah Fadhilah; Agus Dwi Cahya; Pira Maulida
Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 5 No 3 (2023): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Research and Strategic Studies Center (Pusat Riset dan Kajian Strategis) Fakultas Syariah IAI Nasional Laa Roiba

This study aims to examine the influence of influencers and social media in-stagram on increasing purchasing decisions. This type of research is quantitative research. The sample in this study was obtained using purposive sampling method, namely the selection of samples with predetermined criteria. Based on the purposive sampling method, 100 samples were obtained from followers of the Maera Indonesia Instagram account, the data collection method was carried out by distributing questionnaires online with the platform, namely Google Form. The data analysis method used is multiple linear regression using SPSS version 25 program. The results of this study indicate that the influencer variable (X1) has a significant positive effect on purchasing decisions (Y) with a regression coefficient of -0.172 and a sig value of 0.042. social media variable (X2) has a positive and significant effect on purchasing decisions (Y) with the results of the regression coefficient value of 0.312 and a significant value of 0.005 Then the Instagram variable (X3) has a positive and significant effect on purchasing decisions (Y) with the results of the coefficient value regression of 0.315 and a value of 0.004 sig. Keywords: Influencer, Social Media, Instagram, Purchase Decision

Analisis Penerapan PPN dan PPH Pasal 22 Atas Pengadaan Barang di Balai Jembatan Kementrian PUPR Intan Damarwati; Gunardi Gunardi
Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 5 No 2 (2023): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Research and Strategic Studies Center (Pusat Riset dan Kajian Strategis) Fakultas Syariah IAI Nasional Laa Roiba

Tax is one of the main components of the Indonesian economy which serves as the source of the funding for APBD and APBN.The government treasurer as the functional official has the obligation and authority to deposit and report Value Added Tax (VAT) and Income TaxArticle 22 from every payment for the procurement of goods whose funding source is from the APBN. The purpose of this research is to find out the implementation of calculation, depositing, and reporting of VAT and Income Tax Article 22 for the procurement of goods at Balai Jembatan of the Ministry of Public Works and Public Housing.This study was conducted with the descriptive qualitative method fromDecember2021 to January 2022.The results of the research show that the VAT is calculated using a 10% rate, while the Income Tax Article 22 used a 1,5% rate, which is then deposited using the Persepsi payment code from Kantor Pos Indonesia. Reportings are done by using SPT Masa Unifikasi which needs to be done in 20 days maximum from the end of the tax period.Reporting, depositing, and calculation of VAT and Income Tax Article 22 by the treasurer of Balai Jembatanof the Ministry of Public Works and Public Housing have been carried out in accordance with the regulations regarding tax from the Ministry of Finance. However, there are still delays in reporting VAT and Income Tax Article 22 in several tax periods. Keywords: Government Treasurer, VAT, Income Tax Article 22

Page 26 of 83 | Total Record : 821

24 25 26 27 28

Filter by Year

2019 2024

Filter By Issues

All Issue Vol 6 No 3 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 6 No 2 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 6 No 1 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 5 No 6 (2023): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 5 No 5 (2023): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 5 No 4 (2023): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 5 No 3 (2023): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 5 No 2 (2023): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 5 No 1 (2023): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 5 No 1 (2023): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah (In Press) Vol 4 No 6 (2022): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 4 No 5 (2022): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 4 No 5 (2022): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah (in Press) Vol 4 No 4 (2022): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 4 No 3 (2022): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 4 No 2 (2022): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 4 No 1 (2022): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 3 No 3 (2021): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 3 No 2 (2021): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 3 No 1 (2021): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 2 No 2 (2020): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 2 No 1 (2020): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 1 No 2 (2019): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 1 No 1 (2019): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah More Issue

Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name
Dedi Junaedi

Contact Email
dedijunaedi@laaroiba.ac.id

Phone
+628118114379

Journal Mail Official
dedijunaedi@laaroiba.ac.id

Editorial Address
Pusat Riset dan Kajian Strategis (PRKS) Fakultas Syariah Institut Agama Islam (IAI) Nasional Laa Roiba Bogor Jl Raya Pemda Pajeleran Sukahati No 41 Cibinong, Bogor 16913

Location
Kab. bogor,

Jawa barat

INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name Dedi Junaedi

Contact Email dedijunaedi@laaroiba.ac.id

Phone +628118114379

Journal Mail Official dedijunaedi@laaroiba.ac.id

Editorial Address Pusat Riset dan Kajian Strategis (PRKS) Fakultas Syariah Institut Agama Islam (IAI) Nasional Laa Roiba Bogor Jl Raya Pemda Pajeleran Sukahati No 41 Cibinong, Bogor 16913

Location Kab. bogor, Jawa barat INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Contact Name
Dedi Junaedi

Contact Email
dedijunaedi@laaroiba.ac.id

Phone
+628118114379

Journal Mail Official
dedijunaedi@laaroiba.ac.id

Editorial Address
Pusat Riset dan Kajian Strategis (PRKS) Fakultas Syariah Institut Agama Islam (IAI) Nasional Laa Roiba Bogor Jl Raya Pemda Pajeleran Sukahati No 41 Cibinong, Bogor 16913

Location
Kab. bogor,

Jawa barat

INDONESIA