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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
 78   79   80   81   82 
Penerapan Verified Carbon Standard (VCS) Berbasis Self Assesment System Guna Mencapai Good Governance: Studi Kasus pada Kantor Dinas Badan Pendapatan Daerah Kabupaten Karawang Febiyani, Dhea Aulia; Yanti, Yanti; Lasmini, Lilis
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.v6i3.5322

Abstract

The purpose of this research is to provide insight on the ways in which the incorporation of a self-evaluation system into municipal tax collecting may have beneficial consequences on the environment of the surrounding area. Standards for the verification of carbon emissions, independent valuation systems, and management organizations that are managed efficiently are some of the items that will be investigated as part of this project. In the Indonesian province of Karawang, this particular field of study must be completed before working in private industry or for the government. The method that was used was a descriptive quantitative one, and the major data analysis was based on the outcomes of an online distribution of a Kuesioner questionnaire to 143 individuals who were involved in the research. According to research, self-evaluation programs have the potential to enhance the delivery of public services and have an effect on the environment, in particular via the reduction of carbon emissions. It is possible that possible improvements to the delivery of public services might lead to improvements in governance for the general populous
Pengaruh Modal, Jumlah Anggota dan Aset Tetap terhadap Sisa Hasil Usaha pada Koperasi Syariah Rinjani Perkasa Oktaviani, Susi; Septiawati, Rohma; Nasihin, Ihsan
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.v6i3.5333

Abstract

Cooperatives as different entities are expected to be able to plan and provide financial reports by understanding the appropriate PSAK. In this examination PSAK Syariah No. 102. The dangerous characteristic that is the focal point of this examination is the striking uncertainty in the Remaining Work Results (SHU) of Rinjani Perkasa's Sharia Assistant during the 2018-2022 period. This exploration was led at Rinjani Perkasa Sharia Agreeable. This kind of quantitative expressive exploration. The type of information for this examination is optional information. Information checking techniques use the Enlightenment Test, Exemplary Suspicion Test consisting of Normality Test, Multicollinearity Test, Heteroscedasticity Test, Autocorrelation Test, Assurance Test, Investigation of Various Direct Relapses and Speculation Test with the SPSS 26 investigation tool. The consequences of this research clearly affect the capital variable on the rest. organizational results. The variable number of individuals has a negative impact on excess business results. Resource factors continue to impact the remaining business results. Apart from that, capital factors, number of individuals and fixed resources also have an impact on excess business results.
Analisis Penerapan PSAK 71 pada Perusahaan Pembiayaan: Studi pada Perusahaan Pembiayaan di Jabodetabek Respati, Herry
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.v6i3.5416

Abstract

The obligation to utilize PSAK 71 on the funding company has triggered some debates. One of the debates occurred due to the concern of funding companies since PSAK 71 will potentially cut the companies' profit. This happened due to the forward-looking system that PSAK 71 applied for the funding companies, including obligations for funding companies to provide reserve funds and other supports. Moreover, various issues regarding macro-economy considerations related to the funding company exist. However, in the long term, PSAK 71 has the potential to guarantee sustainable companies’ capital when it is facing global economic uncertainty.
Strategi Pengembangan Wakaf Produktif dalam Sektor Pendidikan: Studi Kasus di Yayasan Wakaf Sahid Husnul Khotimah (YWSHK) Bogor Jawa Barat Mursyidah, Azizah
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.v6i3.5459

Abstract

According to the Ministry of Religious Affairs in the book Bimas Islam in (BIDA) 2016, there are 435,768 Waqf properties in Indonesia with an area of 4.347.021.170 M2. Of the total number of sites, about 75% are already certified and about 10% have economic potential. it can be productively developed. One of the most important waqf sectors is education, as waqf not only supports the development of science but also provides various facilities needed by students, but also provides various facilities needed by students and the community society. This research aims to develop a sustainable strategy through the education sector in Modern Sahid Islamic Boarding School in Bogor, West Java. The Research This research uses qualitative descriptive method. The result of this research shows that that the Sahid Khusnul Khatimah Waqf Foundation, implements 3 systems for productive Waqf productive. Namely: 1) Ijarah / Lease Agreement 2) Management Managed Akad 3) Akad Profit Sharing. From the results of this analysis, it is hoped that the education sector at the Sahid Khusnul Khatimah Waqf Foundation will continue to be sustainable and developed.
Pengaruh Kualitas Produk, Harga, dan Citra Merek terhadap Niat Beli Handphone Samsung Nurmala, Elva; Saputro, Edy Purwo
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.v6i3.5474

Abstract

The purpose of this study was to determine the effect of product quality, price, and brand image on purchase intention of Samsung cellphones. The method used in this research is quantitative method. The population and samples in this study were consumers who had never made a purchase on a Samsung mobile phone that met the requirements and the number of respondent sampled in this study were 100 respondents. The data source in this study in this study is primary data with the measurement scale used is 5 likert scale. Data analysis using SmartPLS 3 software. The results of the analysis in this study indicate that product quality and price have a positive and significant effect on purchase intention, while brand image has a negative and insignificant effect on purchase intention.
Analisis Kinerja Keuangan PT. Sepatu Bata Indonesia Tbk dengan Menggunakan Metode Du Pont System Sebelum dan Selama Pandemi Covid-19 Triandhini, Rekky; Kustiningsih, Nanik
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.v6i3.5522

Abstract

This study was conducted with the aim of being able to test whether there is a comparison of financial performance before the pandemic (2018-2019) and during the covid-19 pandemic (2020-2021) through the use of the Du Pont System approach at PT Sepatu Bata Indonesia Tbk. The indicators used include Net Profit Margin (NPM), Return on Asset (ROA), and leverage factors. These three indicators will determine the company's Return on Equity (ROE). From the test results, it is known that the financial performance of PT Sepatu Bata Indonesia Tbk from 2018 to 2021 analyzed using the Du Pont System is in a bad condition. The Covid-19 pandemic has had an impact on the company's financial performance, as seen from the declining Return on Equity (ROE) value. The results obtained from the research have shown that the value of Net Profit Margin (NPM), Return on Asset (ROA), Equity Multiplier, Return on Investment (ROI) and Return on Equity are quite influential before and during the pandemic.
Pengaruh Kualitas Produk, Harga, Promosi dan Citra Merek terhadap Keputusan Pembelian Pakaian Wanita di Online Shop Prasetya, Prasintia; Sugiharto, Totok
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.v6i3.5539

Abstract

The advancement in technology has led to economic development and transformed the business world on the internet. Due to the growing prevalence of the internet and its easy accessibility, sellers have seized the opportunity to engage in online sales, commonly known as online shopping. This research aims to examine and analyze the influence of product quality, price, promotion, and brand image on the purchasing decisions of women's clothing in online shops. This study utilizes a modified research model from previous studies, with the expectation of providing empirical research results regarding purchasing decisions. Primary data for this study were collected from 153 respondents, women's clothing consumers in Jabodetabek, who made purchases from online shops within the last year. The study employed purposive sampling techniques. Statistical analysis was conducted using the SPSS software, employing multiple linear regression analysis. The research findings indicate that product quality, partially, has a positive influence on purchasing decisions. Price, partially, does not have a positive impact on purchasing decisions. Promotion, partially, has a positive influence on purchasing decisions. Brand image, partially, has a positive impact on purchasing decisions. Furthermore, product quality, price, promotion, and brand image, collectively, have a positive influence on purchasing decisions. It is hoped that this model can also be utilized by women's clothing businesses in online shops to formulate marketing strategies to enhance consumer purchasing decisions.
Analisis Analisis Persepsi Pelaku Usaha Mikro Kecil dan Menengah tentang Proses Sertifikasi Halal Melalui BPJPH Devi, Abrista; Mutoharoh, Arum
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.v6i3.5547

Abstract

Indonesia has a population with the largerst Muslim majoritym the number of Muslim residents in Indonesia is 240,62 million people as of 2023. Making Indonesia one of the Asian countries that has great potential as a producer of halal products. Apart from that, the government also requires halal sertifiction for food and beverage products starting in 2024. The halal sertification process in the new era currently involves three components that are in synergy with each other. Namely, through the Halal Product Guarantee Organizing Agency (HPGOA), The Indonesian Ulema Council (IUC) and the Halal Inspection Institution (HII). This research aims to determine the perceptions of micro, small and medium enterprises regarding the halal sertification process through HPGOA in Bogor. The Research method used in this research is a descriptive quantitative research method, in which the data research process involves distributing closed and open combination questionnaires. The research result show that business actors in Bogor have a good Perception of the halal certification process, they have high awareness as produsers, will be halal remember many consumer muslim of course, it requires official validation in the form of halal label. However, for some business actors, especially small ones, they have limitations such as costs and lack of information, so that there are still many business actors in Bogor who have not registered for halal certification. However, the government still requires a halal certification policy for business actors by providing halal supervisors and a free halal registration program through the Religious Affairs Office (RAO) as well as the cooperative service as has been implemented by Micro, Small, and Medium Enterprises (MSMEs) in Tonjong Village Bogor Regency accompanied by education and assistance.
Pengaruh Love Of Money, Religiusitas, dan Time Budget Pressure terhadap Persepsi Etis Auditor Kristi, Erin; Salim, Susanto
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.v6i3.5551

Abstract

Ethics is still a polemic in the world of auditors, especially with the increasing number of ethical cases involving auditors. Many factors can compromise an auditor's ethical perception. This research was conducted to empirically test the influence of love of money and religiosity on auditors, as well as time budget pressure during audit assignments on auditors' ethical perceptions. This research took the population and a sample of 31 respondents in the form of auditors working at Public Accounting Firms in DKI Jakarta using the questionnaire method as the data collection method. In this research, the data analysis technique used is multiple linear regression analysis via SPSS. This research provides results that the love of money variable has a positive influence on auditors' ethical perceptions. These results explain that the higher the love of money an auditor has, the more it will influence the auditor's ethics. The religiosity variable in this study has a positive effect on auditors' ethical perceptions, where these results show that the higher the auditor's level of religiosity, the more ethical the auditor will behave in carrying out his work. The research results for the time budget pressure variable explain that time budget pressure has no influence on auditors' ethical perceptions. These results indicate that pressure on the time budget during an audit engagement does not affect the auditor's ethical behavior in his work. Even though auditors have a limited time budget, they can carry out their work in audit engagements in accordance with a professional code of ethics honestly and with integrity.
Kesiapan Kerja Mahasiswa Akuntansi Di Era Disrupsi Teknologi Digital: Peran Keahlian Akuntansi, Literasi Digital, Literasi Manusia, Dan Adaptabilitas Karir Pakpahan, Silvia Ratily; Nikmah, Nikmah
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.v6i3.5592

Abstract

Dalam menghadapi era disrupsi teknologi digital mahasiswa akuntansi harus mempersiapkan diri dan memiliki kemampuan pada bidang profesi akuntan untuk mencapai kesuksesannya. Penelitian ini bertujuan untuk menguji pengaruh keahlian akuntansi, literasi digital, literasi manusia, dan adaptabilitas karir terhadap kesiapan kerja. Sumber data yang digunakan yaitu data primer dilakukan secara online melalui google forms dengan menerapkan metode purposive sampling. Populasi penelitian ini mengambil sampel sebanyak 325 responden yaitu mahasiswa aktif sarjana akuntansi di Pulau Sumatera. Teknik penelitian menggunakan metode Structural Equation Modeling (SEM) dengan berbasis alat analisis Partial Least Square (PLS) versi 4.0. Hasil penelitian mengindikasikan bahwa variabel keahlian akuntansi, variabel literasi digital, variabel literasi manusia, dan variabel adaptabilitas karir memiliki pengaruh positif dan signifikan terhadap kesiapan kerja di era disrupsi teknologi digital. Dengan demikian, hasil penelitian ini dapat menunjukan bahwa mahasiswa akuntansi di Pulau Sumatera akan lebih siap pada kesiapan kerjanya jika didukung dengan pemahaman dan kemampuan yang dimiliki mahasiswa tersebut.

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