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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
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
Pengaruh Kinerja Pegawai Pegawai terhadap Pengembangan Karir Dinas Pekerjaan Umum dan Penataan Ruang Kabupaten Karawang R, Yurri A; Solehudin, Solehudin
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.v6i2.4434

Abstract

This study aims to determine the effect of employee performance on the career development of the Public Works Service and Karawang regency spatial planning. This type of research is quantitative research with descriptive and verification research methods. The sample in this study was 175. The sampling technique used in this study was saturated sampling. The analysis model in this study uses a multiple linear regression analysis model. The results of the study show that there is an influence between employee performance on the career development of the Public Works Office and spatial planning of the Karawang regency. Keywords: Competency, Employee Performance
Pengaruh Gaya Hidup, Label Halal dan Kesadaran Halal terhadap Keputusan Pembelian pada Coffee Shop Nuha, Buja Lizammin; Anwar, Moch Khoirul
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.v6i2.4442

Abstract

This study aims to determine the results of research on the influence of lifestyle, halal labels, and halal awareness on Coffee Shop purchasing decisions in Islamic Students of Surabaya State University. This study used descriptive quantitative methods through a sample of 80 students. The distribution of questionnaires was carried out by means of Likert scales on lifestyle, halal labels, and halal awareness. This study used multiple regression analysis using instrument data tests, classical assumption tests and hypothesis tests using t tests, f tests and coefficient of determination (r2) tests. The results of this study explain that partially the variables of lifestyle and halal awareness have a positive and significant influence on the variables tied to purchasing decisions, while the variables of halal labels do not have a positive and insignificant effect on variables bound to purchasing decisions. Then simultaneously lifestyle variables, halal labels, and halal awareness have a positive and significant influence on variables tied to purchasing decisions. The results of the coefficient of determination test (R Square) found that lifestyle, halal labels, and halal awareness had a simultaneous influence of 65.1% on Coffee Shop purchasing decisions in Islamic Students of Surabaya State University. Keywords: lifestyle; halal label; halal awareness; purchasing decision; coffee shop.
Pengaruh Penempatan Kerja terhadap Kinerja Pegawai pada Kantor Camat Talang Ubi Kabupaten Pali Utami, Dina Nabila; Andriana, Isni; Farla, Wita; Santati, Parama
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.v6i2.4546

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh penempatan kerja terhadap kinerja pegawai pada Kantor Camat Talang Ubi Kabupaten Pali. Populasi pada penelitian ini adalah sebanyak 52 orang pegawai. Teknik pengambilan sampek pada penelitian ini menggunakan teknik sampling jenuh. Data yang digunakan dalam penelitian ini menggunakan data primer yang diperoleh dari penyebaran kuesioner. Teknik analisis data menggunakan metode analisis regresi linier sederhana dengan bantuan program Statistical for Product and Service Solution (SPSS) versi 25. Berdasarkan hasil penelitian bahwa penempatan kerja berpengaruh positif dan signifikan terhadap kinerja pegawai pada Kantor Camat Talang Ubi Kabupaten Pali. Upaya meningkatkan kinerja pegawai, pimpinan hendaknya mempertimbangkan terlebih dahulu sebelum menempatakan pegawai berdasarkan latar belakang pendidikan, pengetahuan kerja, pengalaman kerja dengan job description yang akan dibebankan kepada pegawai pada posisi yang baru.
Pengaruh Brand Image dan Brand Awareness Terhadap Keputusan Pembelian Pizza Hut Delivery Cabang Plaju Meilani, Windi; Rosa, Aslamia
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.v6i2.4570

Abstract

This study aims to analyze the effect of brand image and brand awareness on purchasing decisions for pizza hut delivery at the Plaju branch. This study used a quantitative approach with data collection methods through questionnaires. The population in this study were people in Palembang City aged 15-25 years who had purchased pizza hut delivery from the Plaju branch in October, November, December 2022 and January, February, March 2023. The sampling method used purposive sampling with a total sample of 100 respondent. Data analysis techniques in this study were hypothesis testing, coefficient of determination testing, and multiple linear analysis. the results of testing the calculated F value of 73,597 with a significance value of 0.000 (0.000 <0.05), brand image and brand awareness together have a positive and significant effect on purchasing decisions for Pizza Hut Delivey Plaju Branch. Keywords: Brand image, Brand Awareness, Purchase Decisions
Pengaruh Pertumbuhan Penjualan, Intensitas Modal dan Intensitas Persediaan terhadap Penghindaran Pajak pada Perusahaan Sektor Aneka Industri yang Terdaftar di BEI Tahun 2017-2022 Anastasya, Elda Permata; Priantilianingtiasari, Ruly
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.v6i2.4639

Abstract

The purpose of this study was to analyze and determine 1) sales growth influence on tax avoidance. 2) Capital intensity influence on tax avoidance. 3) Inventory intensity affects tax avoidance. 4) Sales growth, capital intensity, and inventory intensity influence tax avoidance. The population used in this study were 56 companies in various industrial sectors listed on the IDX for the period 2017 - 2022. The number of research samples obtained was 12 companies with a total sample of 72 companies. The sampling technique used in this study was purposive sampling. The data source used in this research is secondary data. Data analysis using panel data analysis with Eviews. The results showed that 1) sales growth affects tax avoidance. 2) Capital intensity has no effect on tax avoidance. 3) Inventory intensity has no effect on tax avoidance. 4) Sales growth, capital intensity and inventory intensity simultaneously affect tax avoidance Keywords: Tax Avoidance, Sales Growth, Capital Intensity, Inventory Intensity
Determinan Penerimaan Opini Audit Going Concern (GCAO): Putri, Silvani; Suhartini, Dwi
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.v6i2.4684

Abstract

This study aims to examine the effect of Financial Distress and Prior Opinion on Going-Concern Audit Opinion, with Opinion Shopping as a moderating variable. This research topic is very important to study in analyzing the extent to which financial and non-financial factors affect the continuity of a company's business. This study uses a quantitative method with a total sample of 185 data points from 37 manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2017 to 2021. The data analysis used is panel data regression software Eviews 12. The research results prove that the acceptance of the going concern audit opinion by manufacturing sector companies was triggered by the high financial distress and receipt of the modified going concern audit opinion in the previous year. In addition, empirical studies prove that opinion shopping is not a moderating variable in relationships between financial distress and prior opinion on the acceptance of the going concern audit opinion. Keywords: Financial Distess, Prior Opinion, Going Concern Audit Opinion, Opinion Shopping
Pengaruh Company Size dan Environmental Performance Terhadap Pengungkapan lingkungan Kusumawardhani, Indira; Suhartini, Dwi
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.v6i2.4685

Abstract

This Research aims to examine and prove the effect of Company Size and Environmental Performance on Environmental Disclosure by using a quantitative method. This research topic is very important to study in analyzing the extent to which mining companies fulfill their obligations to carry out Environmental Disclosure in accordance with OJK Regulation No. 51 of 2017. The sampling method uses purposive sampling with a total sample of 65 data from 13 Mining Companies Listed on the BEI for the 2017-2021 period. Multiple linear regression was used to analyze the data with the Eviews 12 software. The results of this study prove that mining companies listed on the BEI already have a responsibility for environmental disclosure which is driven by the large size of company assets owned and environmental performance. In addition, there is evidence that mining companies listed on the BEI have not fully reported environmental disclosure based on GRI standards. The company only reported 12 of the 32 required indicators or around 37.64%. Keywords: Pengungkapan lingkungan, Company Size, Environmental Performance
Pengaruh Penggunaan Fintech Payment terhadap Perilaku Manajemen Keuangan Azzahra, Aqilla Fatimah; Andriana, Isni; Saputri, Nyimas Dewi Murnila
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.v6i2.4727

Abstract

Penelitian ini memiliki tujuan untuk mengetahui bagaimana pengaruh penggunaan fintech payment terhadap perilaku manajemen keuangan mahasiswa. Populasi yang diambil adalah seluruh mahasiswa aktif S1 Fakultas Ekonomi Universitas Sriwijaya dan sampel diambil menggunakan teknik non-probability dengan purposive sampling. Teknik pengumpulan data yang dipakai dengan kuesioner. Teknik analisis data yang dipakai adalah analisis regresi linier sederhana kemudian data diolah dengan program Statistical for Product and Service Solutions (SPSS) versi 26. Hasil dalam penelitian menunjukkan bahwasannya penggunaan fintech payment mempengaruhi secara signifikan terhadap perilaku manajemen keuangan di lingkungan mahasiswa aktif S1 Fakultas Ekonomi Universitas Sriwijaya.
Analisis Rasio Keuangan terhadap Kinera Keuangan pada Bank Perkreditan Rakyat di Kota Batam Debora, Devi Pascha; Tipa, Handra
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.v6i2.4815

Abstract

Rural Banks are a financial institution that plays a role in the community's economy by collecting excess funds from the public and lending them to people who need funds. Every company, both bank and non-bank, reports at a certain time the company's financial performance in the form of annual financial reports. Financial statements show the financial performance of a company in running its business, what are the weaknesses and strengths of the company. The company's financial performance is a representation of the company's financial position over a certain period of time. Banks with good financial performance can create a good Indonesian economy and help improve the standard of living of the Indonesian people. This study aims to analyze and determine the effect of Capital Adequacy Ratio (CAR), Non Performing Loans (NPL) and Loan to Deposit Ratio (LDR) on Return On Assets (ROA). This study uses secondary data obtained from the website of the Financial Services Authority, with a sampling technique using purposive sampling, namely the sampling technique by selecting data sources based on criteria and based on certain considerations so that a total sample is obtained 135. The data analysis technique used is descriptive analysis, classical assumption test (normality, multicollinearity, heteroscedasticity and autocorrelation), multiple linear regression analysis and hypothesis testing (partial, simultaneous and coefficient of determination). The results of this study indicate that partially Capital Adequacy Ratio (CAR) and Loan to Deposit Ratio (LDR) have a significant effect on Return On Assets (ROA), while the Non Performing Loan (NPL) have no significant effect on Return On Assets (ROA). Furthermore, it is known that simultaneously the Capital Adequacy Ratio (CAR), Non Performing Loans (NPL) and Loan to Deposit Ratio (LDR) have a significant effect on Return On Assets (ROA). Keywords: Capital Adequacy Ratio (CAR); Non Performing Loan (NPL); Loan to Deposit Ratio (LDR); Return On Assets (ROA).
Efektivitas Lembaga Sertifikasi Profesi dalam Meningkatkan Peluang Kerja di Balai Besar Pelatihan Vokasi dan Produktivitas Kota Bandung Zalfa, Lis Haliza; Adji, Widwi Handari
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.v6i2.4845

Abstract

Bandung Vocational and Productivity Training Center (BBPVP) is a Government Training Institution Central Technical Implementation Unit (UPTP) under the Directorate General of Training and Productivity Development, Ministry of Manpower of the Republic of Indonesia, in accordance with Ministerial Regulation No. 21 of 2015 issued by the Ministry of Manpower of the Republic of Indonesia. BBPVP Bandung is responsible for implementing initiatives related to the development, empowerment, and certification of training personnel, instructors, and workers. On February 23, 1952, the Government of the Republic of Indonesia and the Colombo Plan Program launched BBPVP. An area of approximately 3 hectares became the location of BBPVP Bandung on Jalan Jenderal Gatot Subroto No. 170. BBPVP was established as an effort to spread vocational training facilities so that those whose homes were in remote areas could still access them. Examining the relationship between the BBPVP competency test and the caliber of applicants is the main objective of this study. The research approach was quantitative and descriptive. Questionnaires and written records were used to compile the data. Based on the findings, BBPVP is an effective tool to improve the overall standard of the workforce. This was determined from the data collected through questionnaires administered to 64 respondents. Keywords: Effectiveness of Professional Certification Bodies. Job Opportunities

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