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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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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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Penerapan Ijarah Muntahiya Bit Tamlik pada Perusahaan Leasing dalam Perspektif Fikih Muamalah: Studi Kasus PT. Adira Finance Hendra, Hendra; Putri, Rafika Chudriana; Sudiarti, Sri; Marliyah, Marliyah
Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 6 No 3 (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.v6i3.4844

Abstract

Currently, human needs are increasingly complicated, especially for vehicles as a means of support in every activity. Therefore, the role of Islamic financial institutions in this case is needed as a facilitator for people who are constrained by capital. Islamic financial institutions have a financing agreement "Ijarah Al Muntakiya bit Tamlik" (financial leasing with purchase)/IMBT as a solution to this problem. IMBT is a combination of leasing (ijarah) and buying and selling at the end of the lease contract. Purchase of vehicles on credit in leasing can be used as a community solution option. however, community literacy regarding leasing is still limited, especially in the fiqh muamalah approach. Method This research is a qualitative descriptive study in which the researcher describes the results that have been studied. Application of Ijarah Muntakiya Bittamlik (IMBT) at PT. Adira Finance is almost in accordance with the study of muamalah fiqh, except that in handling bad loans it uses a forced pick-up system on the main road as a warning to customers who are in arrears. If it is related to theory, this should have been avoided. But on the other hand, if at the end of the financing period or the consumer contract has paid off its obligations, the leasing party will provide BPKB as proof of transfer of ownership. Keywords: Ijarah Al Muntakiya bit Tamlik (IMBT), Leasing, PT. Adira Finance
Pengaruh Sertifikasi Halal, Halal Awareness, dan Brand Image Terhadap Keputusan Konsumen Muslim dalam Membeli Kosmetik di Surabaya Farichah, Syayyidati; Yasin, Ach
Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 6 No 3 (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.v6i3.4851

Abstract

Pengeluaran konsumsi kosmetik halal di dunia mencapai US$ 64 miliar di tahun 2018, diperkirakan naik menjadi US$ 95 miliar tahun 2024. Yang mana Pada era ini industri halal sedang menjadi tren di dunia. Tujuan penelitian ini adalah untuk mengetahui dan menganalisis pengaruh Sertifikasi Halal, Halal Awareness, dan Brand Image terhadap Keputusan Konsumen Muslim dalam Membeli Kosmetik. Jenis penelitian kuantitatif dengan pendekatan asosiatif. Menggunakan sampel masyarakat muslim Surabaya yang menggunakan kosmetik. Metode pengambilan sampelnya adalah purposive sampling dengan jumlah sampel 300 responden. Teknik analisis data menggunakan regresi linier berganda. Hasil penelitian menunjukkan bahwa Sertifikasi Halal, Halal Awareness, dan Brand Image berpengaruh secara positif dan signifikan terhadap Keptusan Konsumen Muslim dalam Membeli Kosmetik di Surabaya.
Pengaruh Lingkungan Kerja Fisik dan Non Fisik Terhadap Kinerja Guru SMK Yapalis Krian Melalui Kepuasan Kerja Sebagai Variabel Intervening Indrasari, Nendy; Purwo, Dadang; puspitasari, novrina
Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 6 No 3 (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.v6i3.4855

Abstract

Dari survei awal diketahui kelemahan dalam kinerja guru yang dilihat dari tingginya tingkat lingkungan kerja fisik dan non fisik yang mempengaruhi kinerja guru SMK Yapalis Krian. Penelitian ini bertujuan untuk menganalisis pengaruh lingkungan kerja fisik dan lingkungan kerja non fisik terhadap kinerja guru SMK Yapalis Krian melalui kepuasan kerja sebagai variabel intervening. Populasi dalam penelitian ini adalah seluruh guru SMK Yapalis Krian berjumlah 65 guru. Teknik pengambilan sampel yang digunakan adalah sampel jenuh, sehingga jumlah seluruh populasi digunakan untuk dijadikan sampel. Teknik pengumpulan data dengan menggunakan kuesioner. Analisis data yang digunakan adalah uji validitas dan reliabilitas, uji asumsi klasik, path analysis, dan uji sobel. Alat bantu pengolahan data menggunakan SPSS 25.0 for windows. Hasil penelitian menunjukkan bahwa lingkungan kerja fisik secara langsung berpengaruh positif dan signifikan terhadap kepuasan kerja. Lingkungan kerja non fisik secara langsung berpengaruh negatif dan tidak signifikan terhadap kepuasan kerja. Kepuasan kerja secara langsung berpengaruh positif dan signifikan terhadap kinerja guru SMK Yapalis Krian. Lingkungan kerja fisik secara tidak langsung berpengaruh signifikan terhadap kinerja guru SMK Yapalis Krian melalui kepuasan kerja sebagai variabel intervening. Lingkungan kerja non fisik secara tidak langsung berpengaruh tidak signifikan terhadap kinerja guru SMK Yapalis Krian melalui kepuasan kerja sebagai variabel intervening.
Analisis Akad Salam (PSAK Syariah 103) pada Transaksi Jual Beli Online Priyo Nugroho, Anton; Luthfi, Muhammad; Alfiana, Alfiana; Bakri, Asri Ady; Zulbetti, Rita
Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 6 No 3 (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.v6i3.4880

Abstract

Dari perspektif Islam, jumlah transaksi online yang masuk dalam tajuk fiqh muamalah niaga atau jual beli dengan cepat meningkat. Islam memiliki hukum-hukum yang berlaku baik bagi pembeli maupun penjual dalam transaksi jual beli. Tujuan dari penelitian ini adalah untuk menguji elemen dasar dan persyaratan untuk menerapkan kontrak salam dalam transaksi jual beli online yang mematuhi Pernyataan Standar Akuntansi Keuangan Islam PSAK Syariah 103. Penelitian dilakukan dengan menggunakan metode kualitatif dan metode studi kasus dilakukan di Toko Online. Informan penelitian ini adalah pedagang dan konsumen. Hasil penelitian menunjukkan bahwa para penjual pada umumnya mengetahui rukun dan syarat melakukan jual beli online dalam perspektif Islam. Akad Salam telah dilakukan oleh para pelaku bisnis dengan istilah pre order, para pelaku bisnis belum mengetahui dan menerapkan PSAK Syariah 103. Hasil penelitian dapat bermanfaat bagi pengusaha, akademisi maupun instansi pemerintahan dan masyarakat.
Pengaruh Electronic Customer Relationship Management terhadap Kualitas Pelayanan dan Customer Satisfaction Cahyaningrum, Adinda; Hastuti, Indra; Suyatno, Agus
Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 6 No 3 (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.v6i3.4911

Abstract

The background of this research is that most consumers come to fulfill their needs. This is in accordance with Alfamart's mission of providing satisfaction to customers or consumers by focusing on superior quality products and services. CRM as an integration of processes, human capital and technology seeks the best understanding of the company's customer place and focuses especially on customer retention and relationship management. . This research uses field research, namely research in which the data is extracted through observations and data sources in the field, which means that researchers use data collection methods in qualitative research. With a qualitative approach because it is intended to understand the phenomenon of the research object and present the required data in a descriptive form. This technique is direct research in the field using interviews or observation. The influence of E-CRM on service quality greatly facilitates work in today's era because business strategies that integrate processes, people and technology can help attract sales prospects, convert them into regular customers, get comprehensive information about consumer behavior, retain existing customers and make consumers satisfied. the Alfamart Pakel 2 Karanganyar store to respond to problems related to the influence of E-CRM on the quality of this store's service is expected to always be consistent such as providing information to consumers
Pengaruh Online Consumer Review Dan Program Gratis Ongkos Kirim Terhadap Keputusan Pembelian Pada Platform E-Commerce Tiktok Shop Utami, Devi Tri; Hastuti, Indra; Akhmad, Khabib Alia
Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 6 No 3 (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.v6i3.4912

Abstract

This study aims to investigate the influence of Online Customer Review (X1) and Free Shipping Promotion (X2) on purchasing decisions in Tiktok Shop E-Commerce. A quantitative research method was employed, using a questionnaire filled out by 119 students from the Faculty of Law and Business at Duta Bangsa University, Surakarta. The results of the analysis indicate that both variables, Online Customer Review and Free Shipping Promotion, significantly influence online purchasing decisions on Tiktok Shop platform. The use of online consumer reviews and providing free shipping promotions can enhance purchasing decisions in the platform. Validity and reliability tests indicate that the questionnaire instrument used is valid and reliable. The coefficient of determination test shows that both independent variables are capable of explaining 53% of the dependent variable. The findings of this study contribute to understanding consumer behavior in the digital environment, particularly in the context of Tiktok Shop E-Commerce.
.Analisa Proses Tahapan Akuisisi Bank ABC oleh PT XYZ dan PT DEF Effendi, Ridwan; Abidin, Zaenal
Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 6 No 3 (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.v6i3.4920

Abstract

The development of Mergers and Acquisitions is a form of corporate growth strategy to access new products and markets and is considered a fast way. PT Bank ABC was acquired by PT DEF which aims to compete in the Digital Bank business which is currently developing in Indonesia. In general, a bank that is acquired will have a positive effect on its financial performance, but this needs to be reviewed in non-financial matters such as work culture or constraints in making strategic decisions on the continuity of PT Bank ABC's business, the research method used is a qualitative research method with a descriptive method by comparing the performance and work culture of PT Bank ABC before the acquisition and after the acquisition. The data used in this research consists of primary data and secondary data obtained from various sources, primary data obtained directly from interviews with several Middle Top Management of PT Bank ABC while secondary data obtained from monthly publication reports of PT Bank ABC before the acquisition process and after the acquisition process. Broadly speaking, the acquisition process of PT Bank ABC has been carried out in accordance with the POJK provisions and while in terms of performance or work culture there are differences after the takeover of shares. Keywords: merger & acquisition, process evaluation, performance & work culture.
CSR Disclosure of Indonesia Energy Sector: Financial Performance, Firm Size, and Growth Khoerunnisa, Syifa; Muslih, Muhammad
Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 6 No 3 (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.v6i3.4930

Abstract

Corporate social responsibility disclosure is a company activity in communicating the social and environmental impacts of the company's economic activities to stakeholders as a whole. This corporate social responsibility is disclosed in the company's sustainability report. The importance of corporate social responsibility disclosure for companies has been regulated in the Law. However, there are still many companies that do not publish sustainability reports as a form of awareness of CSR disclosure, so CSR disclosure is still relatively low. The purpose of this study is to analyze the effect of ROA, NPM, Current Ratio, DER, firm size, and growth on corporate social responsibility disclosure in Energy sector companies listed on the Indonesia Stock Exchange in 2020-2022. The method used in this study is a quantitative method, for sample selection using porposive sampling method. There were 72 observations from 24 companies. Data processing using panel data analysis techniques with Eviews 12 software. The results showed that the effect of ROA, NPM, Current Ratio, DER, firm size, and growth had a simultaneous effect on corporate social responsibility disclosure. Partially, ROA, NPM, and firm size affect corporate social responsibility disclosure. While Current Ratio, DER, and growth have no effect on corporate social responsibility disclosure. Keywords: Corporate Social Responsibility Disclosure, Return On Assets, Net Profit Margin, Current Ratio, Debt of Equity Ratio, Firm Size, and Growth
Perancangan Sistem Informasi Akuntansi Penggajian Pegawai Instansi Pemerintah di BKPSDM Kab. Cianjur Ayuni, Putri; Perwito, Perwito; Abdussalam, Falaah
Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 6 No 3 (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.v6i3.4940

Abstract

The process of employee payroll system at BKPSDM Kab. Cianjur Agency already uses a computer but it is not optimal because it still uses Microsoft Excel in data collection and calculation salaries. The purpose of this research is to create a computerized payroll information system that make it easier for agency in the payroll process for employees and minimize the problems that often occur. This information system designed using PHP Myadmin programming language and MySQL as a database. The approach to developing this system uses the waterfall method and the tools involved include Flowmap, Context Diagram, Data Flow Diagrams (DFD), and Entity Relationship Diagrams (ERD). The results of this employee payroll application can make it easier to collect employee data and calculation of employee salaries accurately and can streamline time in making reports so as to reduce errors in the employee payroll system. Keywords: accounting information system; payroll; waterfall
Self assessment System Dalam Transaksi E-Commerce Era 5.0 Aliuk, Stefania Sri Putri; Hardiningsih, Pancawati
Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 6 No 3 (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.v6i3.4970

Abstract

To promote taxpayer compliance, self-assessment is being used in e-commerce transactions as part of research project 5.0. MSMEs in the Kupang region that sell online make up the study's sample. Data was gathered via a Google Form-based online survey. The analytical method is straightforward linear regression. According to the study's findings, the introduction of self-assessment has a considerable impact on taxpayer compliance.

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