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Contact Name
Dedi Junaedi
Contact Email
dedijunaedi@laaroiba.ac.id
Phone
+628118114379
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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
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Kab. bogor,
Jawa barat
INDONESIA
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
ISSN : 26562871     EISSN : 26564351     DOI : https://doi.org/10.47467/alkharaj
Core Subject : Economy, Social,
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
CSR, GCG, dan Kinerja Keuangan: Bukti Empiris dari Perusahaan Sektor Energi dan Basic Material di Indonesia Pramudita, Nieke Ayu; Widianingsih, Luky Patricia
Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 6 No 1 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : 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 | DOI: 10.47467/alkharaj.v6i1.3863

Abstract

Penelitian ini bertujuan untuk melihat pengaruh CSR disclosure dan good corporate governance terhadap financial performance. Variabel independen penelitian ini adalah corporate social responsibility yang diukur dengan indeks GRI serta good corporate governance yang diproksikan dengan dewan komisaris, komisaris independen, dan kepemilikan institusional. Sedangkan variabel dependen penelitian ini adalah financial performance yang diproksikan dengan return on asset (ROA). Metode yang digunakan dalam penelitian ini adalah metode penelitian kuantitatif. Sampel yang digunakan dalam penelitian ini sebanyak 27 perusahaan sektor energi dan basic materials yang terdaftar di Bursa Efek Indonesia periode tahun 2017-2021. Hasil penelitian menunjukkan bahwa CSR disclosure berpengaruh terhadap financial performance. Variabel GCG yang diproksikan dengan dewan komisaris tidak berpengaruh terhadap financial perfomance. Variabel GCG yang diproksikan dengan komisaris independen berpengaruh terhadap financial performance. Variabel GCG yang diproksikan dengan kepemilikan institusional tidak berpengaruh terhadap financial performance.
Kepemimpinan Islami Aparat Desa Pengaruhnya terhadap Kepuasan Masyarakat: Dwiarni, Aldavia Hesti; Yasin, Ach.
Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 6 No 2 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : 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 | DOI: 10.47467/alkharaj.v6i2.3918

Abstract

The purpose of this study was to understand the influence of the Islamic leadership style of village officials on community satisfaction at the Leranwetan Village Office. This research was conducted with an associative quantitative approach. This research was conducted at the Leranwetan Village Office with a total of 100 respondents, but the population surveyed was residents of Leranwetan Village. This research uses incidental sampling with non-probability sampling technique. Data collection was carried out using the questionnaire or questionnaire method which was distributed directly via the Google form and then evaluated using a Likert scale and the SMARTPLS program version 4.0 with the SEM analysis method. The results of this study indicate that when viewed partially the Islamic leadership variable (X) has a positive and significant effect on community satisfaction variable (Y). Keywords: Islamic Leadership, Community Satisfaction
Pengaruh EPS, DPS, PBV, dan DER Terhadap Harga Saham(Closing Price) PT. Unilever Indonesia Tbk. Periode 2015-2022 Solekah, Tutut Fitrotus; Erdkhadifa, Rendra
Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 6 No 2 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : 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 | DOI: 10.47467/alkharaj.v6i2.3932

Abstract

Fast Moving Consumer Goods menjadi salah satu sumber dalam mewujudkan investasi dengan sumber utama dari produk kebutuhan sehari-hari, seperti makanan, minuman, produk rumah tangga, dan produk kecantikan. Namun, ternyata beberapa waktu terakhir harga saham PT. Unilever Indonesia justru mengalami penurunan yang sangat signifikan. Penelitian ini bertujuan untuk mengetahui pengaruh EPS, DPS, PBV dan DER terhadap harga saham. Penelitian ini menggunakan pendekatan kuantitatif. Data yang digunakan dalam penelitian ini berupa data sekunder yang diambil dari laporan keuangan PT. Unilever Indonesia Tbk periode 2015-2022. Analisis data yang digunakan adalah analisis regresi linier berganda menggunakan eviews. Hasil penelitian menunjukkan bahwa secara parsial variabel EPS tidak berpengaruh positif terhadap harga saham. Sedangkan variabel DPS, PBV dan DER berpengaruh terhadap harga saham. Hasil secara simultan menunjukkan bahwa varaiabel EPS, DPS, PBV dan DER mempunyai pengaruh terhadap harga saham.
Pengaruh Pendapatan, Pinjaman, Literasi Ekonomi, dan Gaya Hidup terhadap Pengeluaran Konsumsi Rumah Tangga di Desa Mojosari Kecamatan Kras Kabupaten Kediri Yulita, Nuralif Nanda; Manunggal, Syafrudin Arif Marah
Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 6 No 2 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : 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 | DOI: 10.47467/alkharaj.v6i2.3957

Abstract

This research aimed to determine the effect of income, loans, economic literacy, and lifestyle on household consumption expenditure in Mojosari Village Kras District Kediri Regency. The research sample consisted of 94 households in Mojosari Village using the Slovin technique. This research used multiple linear regression analysis with a dummy variable in SPSS 20. The results explained that income and loans partially had a significant effect on household consumption expenditure, while economic literacy and lifestyle partially had no significant effect on household consumption expenditure in Mojosari Village Kras District Kediri Regency. Income, loans, economic literacy, and lifestyle simultaneously had a significant effect on household consumption expenditure in Mojosari Village Kras District Kediri Regency.
Pengaruh Kualitas Produk Dan Brand Trust Terhadap Keputusan Pembelian Air Minum Dalam Kemasan Merek Club Permatasari, Dhiah; Pudjoprastyono, Hery
Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 6 No 2 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : 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 | DOI: 10.47467/alkharaj.v6i2.4119

Abstract

Air minum merupakan kebutuhan pokok yang harus dicukupi karena lebih dari separuh komposisi tubuh manusia adalah air. Namun Kualitas air saat ini banyak yang tidak layak konsumsi karena banyak mengandung bakteri berbahaya. Alternatif lain untuk mencukupi kebutuhan air minum tersebut yaitu adanya produk Air Minum Dalam Kemasan. Melihat banyaknya kebutuhan AMDK harusnya sejalan dengan meningkatnya penjualan berbagai perusahaan produsen AMDK. Namun Club justru mengalami fluktuasi penjualan yang menurun dibanding perusahaan kompetitor lain. Sehingga penelitian ini bertujuan mengetahui pengaruh kualitas produk dan brand trust terhadap keputusan Pembelian Air Minum Dalam Kemasan Merek Club. Penelitian dilakukan secara online dan Pengumpulan data dilakukan dengan menyebar kuisioner melalui g-form. Teknik yang digunakan untuk mengambil sampel yaitu purposive sampling dengan berjumlah 98 responden. Teknik analisis yang digunakan yaitu metode Structural Equation Modeling (SEM) berbasis komponen dengan menggunakan alat analisis Patrial Least Square (PLS). Hasil dari uji hipotesis Penelitian ini menunjukkan pada variabel Kualitas Produk dan variabel Brand Trust memiliki pengaruh signifikan dan arahnya positif terhadap Keputusan Pembelian Air Minum Dalam Kemasan Merek Club.
Pengaruh Kepuasan Wajib Pajak terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor Natasya, Erika; Andhaniwati, Erry
Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 6 No 2 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : 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 | DOI: 10.47467/alkharaj.v6i2.4202

Abstract

Tax is a sector that has a major influence on state revenues. Taxes are used as a source of state income which is then used to finance state expenditures. Taxpayer compliance in paying taxes is very important as a source of income for the Indonesian state in order to design national development, both in terms of economic, political, taxation and legal development. The purpose of this research is to find out and prove the effect of taxpayer satisfaction on motor vehicle tax compliance. The theory used in this research is Theory of Planned Behavior. This research was conducted using primary data using quantitative methods through questionnaires and random sampling data collection techniques with a sample of 100 motorized vehicle taxpayers in the Gresik District SAMSAT. In testing the researcher uses partial least squares analysis and is processed through tests carried out on SmartPLS 4.0 software. The results showed that taxpayer satisfaction had an effect on motor vehicle tax compliance. This research has implications for tax agencies to continue to develop innovation and increase taxpayer satisfaction. Keywords: Taxpayer compliance, Taxpayer satisfaction.
Pengaruh Kesadaran Wajib Pajak, Kepemilikan Nomor Pokok Wajib Pajak, dan Sanksi Pajak terhadap Kepatuhan Wajib Pajak Orang Pribadi Raphita Celyna A.A. Tambunan; Sri Trisnaningsih; Condro Widodo
Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 5 No 5 (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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v5i5.4269

Abstract

This study aimed to determine the effect of taxpayer awareness, ownership of a taxpayer identification number, and tax sanctions on individual taxpayer compliance (Case Study at KPP Pratama Surabaya Rungkut). The type of method used is quantitative. The population in this study is all individual taxpayers registered at KPP Pratama Surabaya Rungkut. The number of samples used in this study are 100 respondents who are calculated based on the slovin formula with the sampling technique that is incidental sampling. Data collection techniques in this study are carried out using the questionnaire method on the Google form. The data analysis technique used in this study is Structural Equation Modeling (SEM) using SmartPLS 3.2.9 for data management. The results of this study indicate that: (1) Taxpayer awareness has no effect on individual taxpayer compliance at KPP Pratama Surabaya Rungkut. (2) Ownership of a taxpayer identification number affects individual taxpayer compliance at KPP Pratama Surabaya Rungkut. (3) Tax sanctions have no effect on individual taxpayer compliance at KPP Pratama Surabaya Rungkut Keywords: Taxpayer Awareness; Ownership of Taxpayer Identification Number; Tax Sanctions; Taxpayer Compliance
Competitiveness of Gross Regional Domestic Product and Its Effect on Economic Development in Palopo City, South Sulawesi Province   Abd. Kadir Arno; Ilham Ilham
Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 5 No 5 (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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v5i5.4290

Abstract

The research aims to analyze the sub-sectors which are the basis of the economy and the competitiveness of the Gross Regional Domestic Product of the City of Palopo and to analyze the Effects of Economic Growth on the Economic Development Index of the City of Palopo, Province of Sulawesi. This research is a descriptive study with a quantitative approach. The data needed in this study are secondary in the form of a time series from 2011 to 2021. This research uses the documentation method from the Central Bureau of Statistics and other related agencies to collect data and information. The techniques used are Location Quotient analysis, Klassen typology, Shift Share, and regression. The findings of this study are that Palopo City has an economic base of electricity, gas, and clean water, Water Procurement, Waste Management, and Recycling, Construction, Trade, Hotels, and Restaurants, Transportation and Warehousing, Financial and Insurance Services Real Estate, Government Administration, Defense, and Compulsory Social Security, Health Services and Social Activities, Other Services. Even though the competitive sub-sectors in Palopo City are the processing industry, gas, electricity and clean water, commerce, hotels, restaurants, transportation, and warehousing, this research also concludes that economic growth in Palopo City does not influence Human Development Index. Keyword: Gross Domestic Product, Location Quotient, Klassen Typology, Shift Share, IPM
Pengaruh Brand Image, Pelayanan dan Word Of Mouth Terhadap Keputusan Konsumen PT. Jaladara Jaya Trans Klaten Hidayat, Yusuf Alfian; Istiatin, Istiatin; Hartono, Sri
Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 6 No 2 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : 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 | DOI: 10.47467/alkharaj.v6i2.4344

Abstract

The research design uses a quantitative descriptive design. The population is consumers of PT. Jaladara Jaya Trans Klaten and a sample of 97 people using the saturated sample technique, where the entire population is sampled. Linear regression test is used to analyze. The result is that brand image, service and word of mouth each influence PT. Jaladara Jaya Trans Klaten. Keywords: brand image, service, word of mouth, consumer decision
 Pengaruh Tingkat Pendidikan terhadap Kinerja UMKM Jakarta Qudsi, Lintang Jawaril; Astuti, Sri; Safitri, Camelia
Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 6 No 2 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : 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 | DOI: 10.47467/alkharaj.v6i2.4376

Abstract

Micro, Small and Medium Enterprises (MSMEs) are an economic sector in Indonesia that have an important role in developing the country's economy. Even though MSMEs have a role in the economy, in the course of business there are still obstacles and obstacles faced by MSME actors. These problems include the low level of education and gender issues whose equality is still questionable. This study aims to determine the effect of education level on the performance of MSMEs in Jakarta in terms of gender. The method used in this study is a quantitative method using a random sampling technique with a total sample of 80 respondents from SMEs in Pasar Rebo District. This study took data through a closed questionnaire. The results of this study indicate that the level of education has a significant effect on the performance of MSMEs, whereas if viewed through the gender aspect it does not affect the performance of MSMEs. Keywords: Level of Education, SMEs, and Gender.

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