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Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah

alkharaj
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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

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Pengaruh Perputaran Piutang, Resiko Bisnis, dan Likuiditas terhadap Profitabilitas Perusahaan Era Pancemi Covid-19: Studi pada Perusahaan Sub Sdektor Perkebunan & Tanaman Pangan Periode 2019-2021 Elva Syanistya Nur Khasanah; Gendro Wiyono; Risal Rinofah
Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 5 No 6 (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 determine the impact of covid 19 as seen from Accounts Receivable Turnover, Degree Of Operating Leverage (DOL), Current Ratio (CR) to Return On Investment (ROI) in plantation & food crop sub-sector companies listed on the IDX during the 2019-2021 period.The population of this study is the plantation & food crop sub-sector companies for the period 2019-2021. In this study, accounts receivable turnover, DOL, and CR became the independent variables, while ROI became the research variable. The results of the partian test (t test) show that the accounts receivable turnover and current ratio variables have no significant effect on ROI while the DOL variable has a significant effect on ROI because the sign value is 0.00 < 0.005 and t-count 8.920 > t-table 2.00100 thus the DOL has an influence on ROI Keyword : Receivable Turnover, Degree Of Operating Leverage (DOL), Current Ratio (CR), Return On Investment (ROI)

Pengaruh Motivasi, Kompensasi Finansial dan Komunikasi terhadap Kinerja Karyawan Supermarket Pamella Sembilan Arifiyanto Arifiyanto; Jajuk Herawati; Epsilandri Septyarini
Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 5 No 6 (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 intends to find the impact of motivation on employee performance, the effect of financial compensation on employee performance, the effect of communication on employee performance, the effect of motivation, financial compensation, and communication on employee performance at the Pamella Sembilan Wonosari Supermarket. This study used quantitative methods with a total population of 150 people and a total sample of 110 people. Data will be collected through the primary data method from distributing questionnaires which are then tested for normality, heteroscedasticity, and multicollinearity. The method used is regression analysis. This research results if motivation has a positive and significant effect on employee performance with a coefficient of 0.202, sig. 0.002 <0.005 and t-count 3.242 > t-table 1.98. There is a positive and significant impact of financial compensation on employee performance, the acquisition of a coefficient of 0.222, a sig value of 0.001 <0.005 and t-count 3.329 > t-table 1.98. There is a positive and significant effect of communication on Employee Activity with a coefficient of 0.391. sig. value 0.001 < 0.005 and t-count 3.570 > t-table 1.98, as well as motivational factors, financial compensation and communication have a positive and significant impact on employee performance simultaneously, the acquisition of F count is 33.070 > F-table 2.96 and sig 0.000 <0.05. Keywords: Motivation, Financial Compensation, Communication, Employee Performance

Peran Dewan Pengawas Syariah (DPS) Dalam Penerapan Tata Kelola BPRS: Studi pada PT BPRS XXX di Kabupaten Bogor dan PT BPRS YYY di Kabupaten Cianjur Tahun 2020 & 2021 Umar Abdul Aziz; Jaih Mubarak; Hari Susanto
Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 5 No 6 (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 determine the role of DPS PT. BPRS XXX in Bogor Regency and DPS PT. BPRS YYY in Cianjur Regency in implementing the governance of BPRS POJK Number 24/POJK.03/2018. This type of research is a field research with a qualitative approach. The results of this study are that DPS BPRS XXX and BPRS YYY have carried out their roles well even though there are several tasks that are not in accordance with OJK regulations, such as mentioning the reasons for taking samples, not explaining concurrent positions and remuneration in detail in the governance report. From the results of the assessment of the role of DPS in the two BPRS, BPRS XXX is slightly superior to BPRS YYY because BPRS YYY has one transaction that is not sharia-compliant. In the Implementation Scale of DPS Governance, both BPRS received good predicate. Recommendations in this study include for DPS in addition to knowing the sciences of fiqh muamalah, DPS also needs to know the ins and outs of the transaction flow in LKS. In addition, DPS also needs to know statistics so that the inspection of documents by sampling is more accurate and represents other documents that were not examined. Keywords: BPRS, DPS, Governance

Pengaruh Digital Marketing dan Desain Produk terhadap Kepuasan Konsumen dengan Keputusan Pembelian sebagai Variabel Intervening Rifandi Septianta; Henny Welsa; Nonik Kusuma Ningrum
Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 5 No 6 (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 determine the effect of digital marketing and product design on consumer satisfaction with purchase decisions as a variable (a case study on consumers of Aerostreet products in the city of Yogyakarta). The population used in this study are consumers of Aerostreet products. This study uses a quantitative approach, using the technique of Non-Probability Sampling and purposive sampling approach with a total sample of 151 respondents. The data in this study were taken using a questionnaire via Google form for consumers of Aerostreet products. After all the data was collected, the data was tabulated using MS Excel and analyzed using SPSS version 25. The results of this study indicate that Digital Marketing (DP) has not effect on Purchase Decisions (KP). Product Design (DP) has a positive and significant effect on Purchase Decisions (KP). Purchase Decision (KP) has a positive and significant effect on Consumer Satisfaction (KK). Digital Marketing (DP) has a positive and significant effect on Consumer Satisfaction (KK). Product Design (DP) has a positive and significant effect on Consumer Satisfaction (KK). The influence of Digital Marketing (DM) on Consumer Satisfaction (KK) through Purchase Decision (KP) as an intervening variable is rejected. The effect of Product Design (DP) on Consumer Satisfaction (KK) through Purchase Decision (KP) as an accepted intervening variable. Keywords: Digital Marketing; Product Design; Purchase Decision; Customer Satisfaction

Analisis Pengaruh Komitmen Afektif dan Presepsi Kepemimpinan yang Positif terhadap Organizational Citizenship Behavior Melalui Motivasi Intrinsik sebagai Variabel Intervening: Yogananda Enggara Putra Hana
Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 5 No 6 (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 analyze the relationship between Affective Commitment and Positive Leadership Perceptions of Organizational Citizenship Behavior Through Intrinsic Motivation as an Intervening Variable at BALAI BESAR KERAJINAN BATIK KOTA YOGYAKARTA. This research method uses descriptive quantitative using primary data obtained from distributing questionnaires. In this study using simple random sampling technique, namely the sample is taken at simple random and each member of the sample has the same opportunity to be sampled. The number of samples taken in this study were 78 questionnaires. Data were analyzed using SPSS and Smart PLS. The results showed that affective commitment had a positive and significant effect on intrinsic motivation with a significance level of 0.003 <0.05, so hypothesis I was accepted. Perceptions of positive leadership have a positive and significant effect on intrinsic motivation with a significance level of 0.003 <0.05, so hypothesis II is accepted. Affective commitment has no positive and significant effect on OCB with a significance level of 0.407 > 0.05, so hypothesis III is rejected. Perceptions of positive leadership have a positive and significant effect on OCB with a significance level of 0.00 <0.05, so hypothesis IV is accepted. Intrinsic motivation has a positive and significant effect on OCB with a significance level of 0.0014 <0.05 (p<0.05) so hypothesis V is accepted. Affective commitment to OCB with intrinsic motivation as an intervening variable with a significance level of 0.003 <0.05 (p<0.05) then hypothesis VI is accepted. Positive leadership perception of OCB with intrinsic motivation as an intervening variable with a significance level of 0.000 <0.05 (p<0.05) then hypothesis VII is accepted. Keywords: Affective Commitment, Perception of positive leadership, Organizational Citizenship Behavior (OCB), Intrinsic Motivation

Pengaruh Modal Kerja, Resiko Bisnis, dan Ukuran Perusahaan terhadap Profitabilitas pada Perusahaan Manufaktur Sektor Makanan dan Minuman di BEI Periode 2017-2021 Dina Nur Fatmah; Gendro Wiyono; Alfiatul Maulida
Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 5 No 6 (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 purpose of this study was to determine the effect of working capital, business risk and company size on profitabuluty. In this study the variable profitability is measured using return on assets (ROA). This type of research is quantitative and also uses a purposive sampling technique, meaning that the sample selected is in accordance with predetermined criteria. The population of this study are food and beverage industry companies listed on the indonesia stock exchange from 2017 to 2021 with a total of 32 companies. The sample of this research is 20 companies seleced according tp presetermined ceritera. Therefore the methode used uses multiple linear regression analysis because of the number of independen variables in this study there are three variables. The results of this study indicate that turnover capital does not affect profitability, because companies use and control turnover capital in companies that are carried out effectively and effectively, and this business risk does not effect profitability. This is also due to the instability of cosst and company profit. Company size affects profitability, this is because company size is taken into account on the balance sheet, it is easier to get company profits. Keyword : working capital, business risk, firm size, profitability

Studi Literatur: Determinan Wajib Pajak dalam Melakukan Agresivitas Pajak Alifiah Wulansari Mustofa; Heru Tjaraka
Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 5 No 6 (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

Taxation is one sector that is able to show its contribution to APBN revenues. However, practice in the field shows that many taxpayers try to cut their tax burden through tax aggressiveness. This article was written with the aim of conducting a literature study/study of several factors that can determine a taxpayer's tax aggressiveness. This study utilizes secondary data by reviewing 36 articles obtained from the Google Scholar database. Articles to be reviewed are first selected with certain criteria. The review of the article gives the result that differences in the way taxpayers and the government view taxation can foster a desire for taxpayers to lower their tax burden through tax aggressiveness. Taxpayers who carry out tax aggressiveness are caused by several factors, namely high capital intensity, large company size, high profitability, leverage, and low CSR disclosure. The implications of this research are expected to be able to represent the urgency of the government's function to implement various efforts in order to increase taxpayer awareness not to carry out tax aggressiveness. Keywords: Tax Aggressiveness; Capital Intensity; Company Size; Profitability; Leverage; CSR

Pengaruh Zakat Produktif, Pengembangan Keterampilan dan Pendampingan Usaha terhadap Minat Wirausahawan Kuliner pada Masa Pandemi: Ghina Sabrina; Ali Idrus
Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 5 No 6 (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 purpose of this study was to determine the effect of productive zakat, skill development, and business assistance on the interest of culinary entrepreneurs during the pandemic. The researchers used quantitative methods with primary data collection techniques in the form of questionnaires distributed to 33 respondents via Google Forms. The data analysis technique used is multiple linear regression using SPSS version 23. The results of the t-test indicate that the significance value of the productive zakat variable is 0.008 which is greater than 0.05, meaning that there is no significant effect of productive zakat on the interest of culinary entrepreneurs. The significance value of the skill development variable is 0.000, smaller than 0.05, meaning that there is a significant influence between skill development on the interest of culinary entrepreneurs. The significance value of the business mentoring variable is 0.249, which is greater than 0.05, meaning that there is no significant effect between business mentoring and culinary entrepreneurs. The results of the F test obtained a significant value of 0.000 meaning that the value is smaller than the standard significance level that has been set at 0.05, it can be concluded that productive zakat, skills development, and business assistance simultaneously affect the interest of culinary entrepreneurs. And the results of the coefficient of productive zakat, skill development, and business assistance have an effect of 94%, and the remaining 6% are not explained in this research model Keywords: Productive Zakat, Skills Development, and Business Assistance on the Interests of Culinary Entrepreneurs During a Pandemic.

Analisis Persepsi Kemudahan dan Persepsi Manfaat Terhadap Minat Menggunakan OVO pada Mahasiswa Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa Yogyakarta Syarifah Salma; Aurel Priastyca Permata Agustine; Himda Nurika
Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 5 No 6 (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 how much influence perceived ease of use and perceived benefits have on interest in using the OVO application. The research method used is to use a questionnaire instrument with a Likerts scale which is distributed to respondents. The population of this study were UST Yogyakarta students who had or used OVO, while the sample was UST Yogyakarta Faculty of Economics students. This study uses the SmartPLS analysis tool where there are two measurements, namely the outer model and the inner model. The results of this study indicate that perceived ease of use has no effect on intention to use. However, the perceived benefits have a positive and significant effect on the intention to use. Keywords: Convenience, Benefits, Interest, E-Money

Fungsi Zakat sebagai Jaring Pengaman Sosial di Tengah Permasalahan Covid-19 pada Baznas di Kota Palembang Dian Pitaloka; Istiani Khasanatun; Ali Maftuhin; Diva Anggraini
Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 5 No 6 (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 COVID-19 outbreak poses a big risk to the economy of the city of Palembang, causing social inequality in society. In this case, the role of zakat as a social safety net is very necessary. BAZNAS acts as a forum for distributing zakat muzakki. The government established BAZNAS under the Ministry of Religion. BAZNAS was established in 2001 by Presidential Decree no. 8 of the Republic of Indonesia to implement Law no. 38 of 1999. Zakat can be a solution to optimize public finances during a pandemic, so zakat as a social safety net plays a very important role in improving public finances. Keywords: Covid-19, BAZNAS, Zakat, Social Inequality

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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

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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

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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