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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 Leverage terhadap Kinerja Keuangan Perusahaan Murdhaningsih, Murdhaningsih; Harared, Bunga Anisah; Malik, M. Anas Hilmy
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.v6i3.5154

Abstract

This study aims to determine the effect of leverage analysis on the company's financial performance, either simultaneously or partially. Leverage analysis will be described by the debt ratio, debt to equity ratio, long-term debt to equity ratio and long-term debt to total asset ratio while the company's financial performance is measured by return on equity. The population in this study are companies listed on the Indonesian stock exchange. . The sampling method used is purposive sampling method. The research data were obtained from the sample companies which were downloaded from the Indonesian Stock Exchange website. The data analysis technique used is descriptive statistical analysis and multiple regression analysis. The results of this study prove that simultaneously the variables debt ratio, debt to equity ratio, long-term debt to equity ratio and long-term debt to total asset ratio affect return on equity. Partially, the variable debt to equity ratio and long-term debt to equity ratio have an effect on return on equity.
Penerapan Audit Operasional untuk Efektivitas dan Efisiensi Pengendalian Internal Kas pada Klinik XYZ Harared, Bunga Anisah; Murdhaningsih, Murdhaningsih; Heriyanto, Riyan Pratama
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.v6i3.5156

Abstract

This study aims to conduct an operational audit at XYZ Clinic to evaluate the effectiveness of internal controls related to cash receipts and disbursements activities. The research methodology involves data collection through observation, document searches, and interviews with clinic management. Preliminary audit is carried out using the Internal Control Questionnaire (ICQ) to assess internal controls. The results of the ICQ evaluation show an effectiveness of internal controls at 59.34%. Weaknesses in internal control are identified, including the absence of written policies and procedures related to cash, and insufficient supporting documents. Analysis of the findings generates recommendations for improving internal controls in cash receipts and disbursements activities at XYZ Clinic. This research concludes that the company needs to enhance cash management through more structured and effective measures.
Implementasi Fundraising Program KOIN NU di Lembaga NU-CARE LAZISNU Kecamatan Kamal Bangkalan Fitriyani, Endang; Faraby, Muhammad Ersya
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.v6i3.5190

Abstract

This study aims to identify the application of the system in the KOIN NU work programme which is channeled through the permanent compensation work programme (SANTAP) at the NU-CARE LAZISNU institution in Kamal Bangkalan District. This research is a qualitative study that focuses on direct human behaviour, with a field research method that requires researchers to go directly to the research location to collect the required data. The results of this study reveal that NU-CARE LAZISNU Kamal Bangkalan Sub-district has successfully implemented the KOIN NU work programme through Fundraising activities. The Fundraising process involves steps such as mapping the placement of KOIN NU cans, determining KOIN officers, and implementing the SANTAP work programme as part of the administration of donated funds. Supporting factors for the success of the KOIN NU movement include systematic data collection of donors, active participation of the community who are very loyal in giving, and high enthusiasm reflected in most of the community. However, the research also identified several obstacles faced by NU-CARE LAZISNU Kamal Bangkalan District, especially in the aspect of human resources. Many administrators and officers are not fully loyal in carrying out their duties, and the placement of KOIN NU cans has not been evenly distributed throughout the community of Kamal Bangkalan Sub-district. Keywords: Fundraising, KOIN NU, MWCNU Kamal
الإجارة المنتهية بالتمليك Umair, Kuswoyo Abu; Rosyadi, Imron; Badri, Muhammad Arifin
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.v6i3.5198

Abstract

This research focuses on fiqh issues disputed by the Syafi'i Madzhab Ulema with the Three Other Madzhab Imams in the book of Ijarah Muntahiyah Bittamlik and the results of the decision of the Indonesian Ulema Council on this issue. Which is taken from the collection of fatwa decisions of the Indonesian Ulema Council and the book Ahkamul Fuqoha'. The aim of this research is to provide a clear description of the fiqh issues that are disputed by those in the Ijarah book and the reasons for their differences, and to explain the influence of the legal decisions of the Syafi'i madzhab on these issues with the legal decisions of the Indonesian Ulema Council. This research is descriptive qualitative library research using comparative methods. The findings in this problem are that the opinions of the Shafi'i madzhab in the book of Ijarah have an influence on the fatwas of the Indonesian Ulema Council in the law of Ijarah Muntahiyah Bittamlik. The reasons for differences of opinion between the two in the book of Ijarah Muntahiyah Bittamlikare: differences in the assessment of a hadith, the rules of proposal, ijtihad using qiyas, and the meaning of Arabic lafadz. In this matter, the opinion of the Indonesian Ulema Council is in accordance with the Shafi'i school of thought on these two issues. The issues disputed by them are matters of ijtihadiyyah; therefore, they should not be the cause of division, and it is permissible to follow the opinions of different scholars in the sect, but considering a difference to be acceptable does not prevent it from explaining the truth, so for a Muslim from among A student of Sharia knowledge is obliged to follow the opinion that he considers to be correct, while a layman is obliged to take the opinion of the person whom he considers to be the most pious and the most virtuous. Key words: Ikhtilaf,Ijarah Muntahiyah Bittamlik, Indonesian Ulema Council, and four schools of thought
Analisis Sistem Pengendalian Internal terhadap Akuntansi Persediaan Barang pada Indomaret Dwikora 2 Palembang Nisa, Nur Hikmatu; Indriani, Poppy
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.v6i3.5227

Abstract

The problem that occurs in this company is the frequent loss of inventory. Therefore this study aims to determine the procedure for receiving, issuing goods and to evaluate the internal control system for inventory accounting at Indomaret Dwikora 2 Palembang. This study uses qualitative data analysis and data obtained through observation, interviews and documentation. From the results of the study, it can be concluded that the internal control system implemented by the company has not been running effectively and efficiently because there are several elements of internal control that have not gone well, such as the absence of strict separation of store functions and warehouse functions and goods inspection transactions. implemented by one function only. In addition, regular employee rotation has not been carried out, in warehouses and Indomaret stores there are still several CCTVs whose cameras are blurry and even turn off and there is also no monitoring function that aims to monitor consumers who shop at Indomaret stores so that they can anticipate acts of theft and the like..
Pengaruh Audit Internal terhadap Penerapan Good Corporate Governance pada PT.Bank Mandiri Persero Tbk KCP Sudirman Palembang Pratiwi, Nurlely; Indriani, Poppy
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.v6i3.5231

Abstract

This study aims to determine the effect of internal audit on the implementation of good corporate governance at PT. Bank Mandiri (Persero) Tbk KCP Sudirman Palembang. Good corporate governance is the dependent variable in this study, while internal audit is the independent variable. The sample in this study was 31 employees who were obtained using a non-probability sampling technique. This type of research is causal associative, where there is a causal relationship between the dependent and independent variables. The data collection techniques used were interviews and questionnaires using a multiple linear regression analysis approach through IBM SPSS version 21 software. The results of this study indicate that the implementation of internal audit has a significant influence on good corporate governance with a significant value of alpha 0.000 (0.000 <0.05).
Analisis Pengaruh Tangible, Reliability, Responsiveness, Assurance dan Empathy terhadap Kepuasan Pasien Rawat Jalan di Rumah Sakit Umum Daerah Pambalah Batung Kabupaten Hulu Sungai Utara Azhar, Khairullah; Ruspitasari, Widi; Bukhori, Moh
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.v6i3.5232

Abstract

Service quality is the best service provided by individuals, groups or organizations that give satisfaction to society. At the reception of outpatients at Pambalah Batung Hospital, Hulu Sungai Utara District, there are several problems, namely waiting time. The patient registration process is relatively slow due to limited resources (service officers) on duty at the Outpatient Patient Registration Site (TPPRJ). ) service staff on duty and limited information facilities related to service mechanisms and conditions that must be met by patients and The purpose of this study was to analyze the effect of Tangible, Reliability, Responsiveness, Assurance and Empathy on Outpatient Patient Satisfaction at the Pambalah Batung District General Hospital Upper North River. This research was conducted at Pambalah Batung Hospital, Hulu Sungai Utara District. The sample used was 58 respondents. The independent variables in this study are Tangible, Reliability, Responsiveness, Assurance and Empathy, while the dependent variable is Outpatient Satisfaction. Data analysis was performed using the Structural Equation Model (SEM) method. The software used for structural analysis is Smart PLS V.4. From the test results using the Smart PLS Version 4 application, it can be concluded that the Direct Evidence and Reliability Variables have a significant and positive effect on outpatient satisfaction while the Responsiveness, Assurance and Empathy Variables have an insignificant but positive effect further based on the Adjusted R-Squared value of 0.937 or 93.7%, the remaining 6.3% are other factors that also affect patient satisfaction, including errors.
Pengaruh Service Quality, Emotional Attachment, dan Religiosity terhadap Customer Loyalty Nasabah BSI di Jawa Timur dengan Customer Satisfaction Sebagai Variabel Intervening Ibrahim, Mohamad Rafli; Hasib, Fatin Fadhilah; A'la, Al Ma'rifatul
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.v6i3.5267

Abstract

The purpose of this study is to determine the effect of service quality, emotional attachment, and religiosity for the Bank Syariah Indonesia’s customer loyalty using customer satisfaction as a mediating variable. The research method is carried out with a quantitatice approach sourced from primary data, The sample obtained was 297 respondent who were general public who have a relation with the organizer or staff of Masyarakat Ekonomi Syariah jawa Timur. This study uses the SEM-PLS (Structural Equation Modeling – Partial Least Square) analysisi technique using SmartLPLS4. The findings suggest that service quality do not have a significant direct effect on customer loyalty, but have a significant indirect effect on customer loyalty. Emotional attachment and religiosity have a significant direct and indirect effect on customer loyalty mediated by customer satisfaction. The limitation of this study was only examine the customer of Bank Syariah Indonesia in East Java, and only focuses on variables as service quality, emotional attachment, religiosity, customer satisfaction, and customer loyalty. This research implicates that loyalty of the customers may increase from a strong attachment between customer and Bank Syariah Indonesia and their individual devotion to Allah SWT, not by service evaluation. Customer’s feeling when using bank may increase their commitment to Bank Syariah Indonesia
The Relationship Of Leadership Styles And Sustainability: Regression Analysis Of The Antecedents In Achieving Sustainable Performance Istiatin, Istiatin; Sakidi, Sakidi; Suryo, Ibnu; Resihono, Legowo Dwi
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.v6i3.5281

Abstract

This study examines the relationship between Leadership Styles, including Transformational and Transactional Leadership, and Sustainability. This study also includes other variables, such as Entrepreneurial Orientation and Innovation Capability. This research uses a quantitative approach and 216 data are gathered. The results of this study stated that both leadership styles significantly and positively impact the other three variables. Though both of them have a significant impact, Transformational Leadership mostly has a higher impact than Transactional Leadership. There are two interesting findings in this study. First, the impact of Entrepreneurial Orientation on Innovation Capability is higher in Transactional than in Transformational Leadership. The second finding is that Innovation Capability negatively impacts Sustainable Performance in Transformational Leadership. The discussion, conclusion, limitations, and suggestions are provided in this journal.
Pengaruh Kompetensi Aparatur, Budaya Organisasi, dan Moralitas Individu terhadap Pencegahan Fraud dalam Pengelolaan Dana Desa: Studi Empiris pada Desa di Kecamatan Bangsal Raharja, Dharma Putra; Sulistyowati, Erna
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.v6i3.5283

Abstract

The purpose of this study was to analyze whether apparatus competence, organizational culture, and individual morality influence fraud prevention in managing village funds. The benefits of this research are as a consideration in determining actions to prevent acts of fraud in the village government in Mojokerto Regency. This research uses quantitative methods using a descriptive research model. The data used in this research are primary data and secondary data, Primary data was collected using a questionnaire method while secondary data was obtained using literature reviews from various sources such as scientific articles, books and news articles. Sampling in this study used a purposive sampling technique with a total sample of 68 people. The tests carried out in this study were data quality tests, classical assumption tests, hypothesis testing, and multiple linear regression analysis. Data quality can be tested using validity and reliability tests. The classic assumption test used in this study consists of normality, multicollinearity, and heteroscedasticity tests, and hypothesis testing which consists of F tests, t tests, and the coefficient of determination. The results of the partial test in this study indicate that the competency of the apparatus and individual morality have a significant effect on fraud prevention, while organizational culture has no significant effect on fraud prevention.

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