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Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
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 E-WOM dan Inovasi Produk terhadap Keputusan Pembelian Produk Revlon di Kabupaten Jombang Anggraeni, Ratna Fransiska; Aminah, Siti
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.v6i2.4509

Abstract

Revlon is a cosmetic company from the United States which was founded in 1932 by Charles Revson and Joseph Revson with a chemist Charles Lachman. For this reason, so that the product remains in demand by consumers, the purpose of this study is to determine and analyze the effect of E-WOM and product innovation on purchasing decisions for Revlon products in Jombang Regency. The research method used is a quantitative method by distributing questionnaires. The population in this study are female consumers who use Revlon products who live in Jombang Regency. The sample in this study used a purposive sampling technique with a total sample of 96 respondents. Data analysis technique uses PLS with SmartPLS 3.0 software. The results of this study indicate that E-WOM has a positive and significant influence on purchasing decisions and product innovation has a positive and significant influence on purchasing decisions. Keywords: E-WOM; Product Innovation; Buying decision
Manajemen Operasional Perusahaan Syariah: Studi Kasus Laznas Lembaga Manajemen Infaq Bangkalan Suffahurrohman, M Nur; Qadariyah, Lailatul
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.v6i2.5002

Abstract

The Bangkalan Infaq Management Institute is one of the institutions that has managed to collect ZIS funds and distribute them to mustahiq and programs. This can happen because the operational management implemented by the institution is running well so that the distribution of funds and the implementation of programs are obtained optimally. This research uses qualitative methods and case study methods. Data was collected through in-depth interviews with management and related staff as well as through analysis of documents and 2 financial reports of the Bangkalan Infaq Management Institute. The results of this study indicate that: 1) Planning in operational management implemented by LMI Bangkalan is very good, one of which is: (a) long-term strategic program plans; (b) Design goals and objectives; (c) Building a broadcast fund-based collection scenario. 2) In implementing the management of fundraising by the Bangkalan Infaq Management Institute (LMI), two methods are used, namely the method of direct fundraising through outreach, publishing magazines, and offering programs to partners in collaboration with institutions. While the indirect fundraising method is carried out using various social media and the use of social media. 3) The Bangkalan Infaq Management Institute (LMI) controls 3 things: (a) Development program; (b) fund development; (c) Coordinating the constraints faced both internally and externally to the institution.
Pengaruh Harga dan Kualitas Produk terhadap Loyalitas Pelanggan Melalui Kepuasan Pelanggan sebagai Variabel Intervening Asma'ul Khusna, Elda Fitra; Nirawati, Lia
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.v6i2.5086

Abstract

This study aims to determine the effect of price and product quality on customer loyalty through customer satisfaction as an intervening variable on @vivo_indonesia Instagram followers. This type of research is quantitative research, while in this study, the population used is the @vivo_indonesia Instagram account which has 857,171 followers, with the sampling technique using purposive sampling. Data was collected through a questionnaire with descriptive and inferential statistical analysis techniques using the Smart-PLS 4.0 program. Based on the results of this study, it is concluded that price has a positive and significant effect on customer satisfaction. Product quality has a positive and significant effect on customer satisfaction. Customer satisfaction has a positive and significant effect on customer loyalty. Price has a positive and insignificant effect on customer loyalty. Product quality has a positive and significant effect on customer loyalty. Price has a negative and significant effect on customer loyalty through customer satisfaction. Product quality positively and significantly affects customer loyalty through customer satisfaction. Keywords: Price, Product Quality, Customer Satisfaction, Customer Loyalty
Pengaruh Firm Size, Capital Intensity dan Beban Pajak Tangguhan terhadap Tax Avoidance pada Perusahaan Makanan dan Minuman yang Terdaftar di BEI Tahun 2020 – 2022 Melawati, Desi; Ahalik, Ahalik
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.v6i2.5218

Abstract

Taxation is one of the main sources of income for the state, however state revenues from the taxation sector have not met the government's expectations every year. This is caused by government policies that are less effective in encouraging tax compliance and a lack of taxpayer awareness about tax payment obligations for industries and companies. This research aims to determine the influence of company size, capital intensity, tax burden on tax avoidance in food and beverage companies registered on the IDX in 2020-2022 and the simultaneous influence of company size, capital intensity, and deferred tax burden on tax avoidance in food and beverage companies listed on the BEI in 2020-2022. The method used in this research is a quantitative research method. In this research, the data used comes from secondary data. The data source used is the audited financial reports of companies registered on the Indonesian Stock Exchange (BEI) for the 2020-2022 period. This data can be accessed via the official IDX website, namely www.idx.co.id. The researcher used the ippurposive sampling method to select the sample, with independent variables in the form of company size, capital intensity and deferred tax burden and the dependent variable, namely tax avoidance. The data analysis methods used are descriptive statistical analysis, classical assumption testing, regression analysis, hypothesis testing and identification test. The results of this research show that Firm size has a significant negative effect on tax avoidance, Capital intensity has a significant negative effect on tax avoidance, Deferred tax burden has a significant positive effect on tax avoidance, and Firm size, capital intensity and deferred tax burden simultaneously have an effect on tax avoidance.
Analisis Literasi Keuangan dan Self Efficacy terhadap Personal Financial UMKM di Bangkalan Madura Camelia, Nabila Putri; Sudarsono, Bambang; Kurniawan, Moh. Zaki
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.v6i2.5370

Abstract

The large number of MSMEs in Indonesia means that micro and medium scale businesses drive 60.51% of the economy, although it is not uncommon to find MSMEs who end up going out of business due to lack of financial management of their businesses. The conditions that occur in MSMEs in Indonesia are the focus of the problem in this research. Therefore, this research aims to examine and discuss the influence that the level of financial literacy and self-efficacy has on an individual's financial behavior. Along with the use of the purposive sampling method, the analysis used in this research is multiple linear regression analysis in the form of classic assumption tests, validity tests, reliability tests, hypothesis tests. In this research, it was found that financial literacy and self-efficacy have a significant influence on personal finance in MSMEs located in Bangkalan, Madura.
Akuntansi Hak dan Kewajiban: Refleksi Akuntansi Nelayan Juragan Muslim di Kawasan Teluk Tomini Niswatin, Niswatin; Yusuf, Nilawaty; Arsyad, Nur Fadilah; Olatapa, Mohamad Yuda; Bahsuan, Siti Aisyah
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.v6i2.5403

Abstract

This research aims to reveal the meaning of accounting for muslim skipper fishermen in the tomini bay area. Symbolic interactionism is the research method used in this research. The symbolic interactionist approach is also used as a data collection technique as well as a unit of analysis. The data used are (1) the results of interviews with the boat owner as ship owners and retainers (2) results of observations of fishermen's activities and interactions with crew members and their environment (3) documents such as worksheets and financial reports. This research determines that there is a mutual need for interaction between the boat owner and the captain or crew member. Boat owner who has the right to share business profits fairly to the crew in the form of transparent accounting records and crew members who have the obligation to carry out their responsibilities to the boat owner.
Analisis Determinan pada Faktor yang Mempengaruhi Minat Nasabah dalam Menggadaikan Emas di Pegadaian UPS Pasar Anom Khair, Anisatul; Setiawan, Firman
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.v6i2.5420

Abstract

Sharia pawnshops are the best solution in meeting human needs which are increasingly consumerist amidst the development of the digital world which provides easy access for humans to fulfill their lives. Even though banks also issue pawn products, pawnshops still exist with their pawn products because the process is fast, easy and safe without having to queue longer. So here the researchers are interested in examining what factors influence customers' interest in pawning their gold at Pegadaian UPS Pasar Anom. This research uses quantitative methods with primary data obtained directly through distributing questionnaires to 60 respondents. The analysis technique used is multiple linear regression. The results of the research show that the variables administration costs, estimated value, ijarah costs, and product quality have a positive and significant effect on customer interest because ttable greater than tcount and the significance value is smaller than 0.05. Meanwhile, the late fine variable has a negative and insignificant effect on customer interest, this is proven by ttable smaller than tcount and the significance value is greater than 0.05.
Pengaruh Tunneling Incentive, Mekanisme Bonus, Ukuran Perusahaan dan Profitabilitas terhadap Transfer Pricing Fadilla, Nur; Budiantara, Martinus
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.v6i2.5421

Abstract

The purpose of this study is to determine whether tunneling incentive, bonus mechanism, company size and profitability have an influence on transfer pricing. This research uses secondary data using non-probability sampling method. In this study, the sample amounted to 216 manufacturing companies listed on the Indonesia Stock Exchange during 2018-2021. The data analysis method used in this research is logistic regression analysis using SPSS 25. The results of this study indicate that tunneling incentive and company size have a significant influence on transfer pricing. However, bonus mechanism and profitability have no influence on transfer pricing.
Pengaruh Koneksi Politik, Direksi Luar Perusahaan, Komisaris Independen dan Gender Direksi terhadap Kinerja Bank Pembangunan Daerah: Inovasi Keuangan sebagai Variabel Moderasi Mardiana Azizah; Efa Yonnedi
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.v5i5.5432

Abstract

This research is intended to examine the influence of political connections, outside directors, independent commissioners and gender of directors on the performance of regional development banks with financial innovation as a moderating variable. The object in this study is the 2017-2021 Regional Development Bank (BPD). The total sample in this study was 26 BPD. The analytical method used in this research is to carry out Partial Least Square (PLS) analysis assisted by the SmartPLS 3.0 program. The findings show that political connections have no effect on BPD performance, outside directors have a negative and significant effect on BPD performance, independent commissioners have no effect on BPD performance, directors' gender has a positive and significant effect on BPD performance, financial innovation does not moderate the influence of political connections on BPD performance, financial innovation moderates the influence of outside directors on BPD performance, financial innovation moderates the influence of independent commissioners on BPD performance, and financial innovation does not moderate the influence of directors' gender on BPD performance. It is hoped that the results of this research can contribute to academics in adding to the literature regarding the financial performance of Regional Development Banks (BPD) and also increase insight for companies in improving financial performance.
Implementasi Karakteristik Akad Murabahah pada Produk Pembiayaan KBB (Kendaraan Bermotor Barokah) di BMT UGT Nusantara Capem Socah Affandi, Mahrus; Rahman, Taufiqur
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.v6i2.5434

Abstract

The development of Islamic banking has made many Islamic banks appear, including conventional banks, to participate in opening Islamic banking services, so that the use of murabahah contracts is increasingly used. However, the reality on the ground is that many people do not understand the implementation of murabahah contracts, so that many people still think that the practices of Islamic banks and Islamic financial institutions are not much different from those of conventional banks. BMT UGT Nusantara Capem Socah provides a variety of financing products that use murabahah contracts, one of which is KBB (Barokah Motorized Vehicles), where the characteristics of the implementation of this financing BMT provides goods that customers want which are obtained from dealers directly by BMT, then sold to customers by informing the price acquisition plus profits according to the agreement between the BMT and the customer. This research uses a qualitative approach to the type of descriptive research. Data collection techniques through interviews, documentation and literature studies. The results of the study show that the implementation of the characteristics of a murabaha contract in KBB financing at BMT UGT Nusantara Capem Socah is in line with the principle of a Murabahah contract which makes BMT a supplier of goods which is used as the object of a murabaha contract that sells goods with legal ownership status, then sells them to customers at the cost price. plus profits according to the agreement of both parties and in its application using the first type, namely the consistent type of muamalah fiqh.

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