cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
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
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
 79   80   81   82   83 
Pengaruh Akuntabilitas, Transparansi, Partisipasi Masyarakat Terhadap Pengelolaan Dana Desa (Studi Kasus Pada Pemerintah Desa Kecamatan Nasal Kabupaten Kaur Provinsi Bengkulu) Shagita, Alya Fitri; Indriani, Rini
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.v6i3.5593

Abstract

Penelitian ini dilakukan untuk mengetahui apakah akuntabilitas, transparansi dan partisipasi masyarakat memiliki pengaruh terhadap Pengelolaan Dana Desa pada Pemerintah Desa Kecamatan Nasal 2023. Alat analisis pada penelitan ini menggunakan bantuan program software SmartPLS versi 4.0 yang terdiri dari evaluasi outer model dan inner model. Penelitian ini termasuk kedalam penelitian deskriptif dan bersifat klausal. Populasi pada penelitian ini adalah Pemerintah Desa Sekecamatan Nasal. Pengambilan sampel dalam penelitian ini menggunakan teknik Nonprobability sampling dengan metode sampling jenuh sehingga didapatkan 85 responden dari seluruh aparat desa pada Pemerintah Desa Kecamatan Nasal. Hasil penelitian menujukkan bahwa akuntabilitas berpengaruh signifikan dengan arah positif terhadap pengelolaan dana desa pada Pemerintah Desa Kecamatan Nasal Kabupaten Kaur pada Tahun 2023. Transparansi berpengaruh signifikan dengan arah positif terhadap pengelolaan dana desa pada Pemerintah Desa Kecamatan Nasal Kabupaten Kaur pada Tahun 2023. Partisipasi masyarakat berpengaruh signifikan dengan arah positif terhadap pengelolaan dana desa pada Pemerintah Desa Kecamatan Nasal Kabupaten Kaur pada Tahun 2023.
Perbedaan Kinerja Keuangan dan Leverage Antara Perusahaan yang Mengalami Financial Distress dengan Perusahaan yang Tidak Mengalami Financial Distress Melati, Rima; Suranta, Eddy
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.v6i2.5626

Abstract

This research aims to provide empirical evidence of significant differences in ESG scores, return on asset ratios, return on equity ratios, leverage, and BIG4 from companies experiencing financial distress and those not experiencing financial distress. This research uses two theories, namely impression management theory and legitimacy theory, where companies with ESG scores are considered better than others. The companies used in this research are all companies that have ESG scores, and the sample companies selected are manufacturing companies that have ESG scores. The number of samples used was 24 companies, with a research period from 2018-2022. All hypotheses were tested using two independent sample t-tests. The test results prove a significant difference in ESG score, ROA ratio, ROE ratio, leverage, and BIG4 between financially distressed and non-financially distressed companies. This research provides additional empirical evidence in explaining impression management and legitimacy theories.
Peranan LAZISNU Sidoarjo dalam Meningkatkan Kesejahteraan Ekonomi Masyarakat di Kabupaten Sidoarjo Faruq, Muhammad Al; Masduqie, Muhammad Hamdan Ali; Julaihah, Umi
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.v6i3.3905

Abstract

Kesejahteraan ekonomi masyarakat di Indonesia dapat dibilang masih sangat rendah. Menurut Badan Pusat Statistik (BPS), data rata-rata rumah tangga miskin di Indonesia mencapai 4,74 orang. Dan di provinsi Jawa Timur, data rata-rata rumah tangga miskin berada di posisi urutan pertama mencapai 4,181 juta orang. Sedangkan mayoritas penduduk di Indonesia adalah beragama Islam. Badan Amil Zakat Nasional (BAZNAS) memberikan perkiraan jika di Indonesia, potensi dari Zakat, Infak, Sedekah dan Wakaf (ZISWAF) telah mencapai lebih dari 500 triliun rupiah. Bahkan kurun waktu 5 tahun ke depan diharapkan dapat memperoleh jumlah ZISWAF sebesar 50-60 triliun rupiah melalui kerjasama dengan Bank Syariah Indonesia (BSI). Tujuan dari penelitian ini adalah untuk menjawab rumusan masalah yakni bagaimana peranan LAZISNU Sidoarjo dalam meningkatkan kesejahteraan ekonomi masyarakat di Kabupaten Sidoajo. Metode penelitian yang digunakan pada penelitian ini yakni pendekatan kualitatif. Teknik pengumpulan data pada penelitian ini didapatkan melalui observasi, wawancara dan dokumentasi. Observasi dilakukan untuk mengetahui gambaran umum dan situasi atau kondisi lapangan pada lembaga filantropi tersebut. Wawancara dilakukan dengan teknik triangulasi sumber untuk memperoleh keabsahan data melalui pengurus LAZISNU Sidoarjo dan mustahik atau penerima bantuan dari program penyaluran Zakat, Infaq dan Shadaqah (ZIS) yang telah diterapkan. Pada penelitian ini, teknik analisis data didapatkan melalui reduksi data, penyajian data serta verifikasi data. Dalam penelitian ini, memiliki hasil yaitu dengan adanya program bantuan yang bersifat konsumtif maupun produktif, mustahik merasa sangat senang dan bahagia. Sebab dari dana maupun modal yang didapatkan tersebut mampu membantu mustahik dalam memenuhi kebutuhan hidup dan pengembangan usaha yang akan dan telah berlangsung selama itu. Keberhasilan tersebut juga tak terlepas dari mekanisme pengelolaan ZIS yang telah diimplementasikan oleh LAZISNU Sidoarjo meliputi perencanaan, pengorganisasian, pelaksanaan dan pengawasan. Sehingga Peranan LAZISNU Sidoarjo dalam Meningkatkan Kesejahteraan Ekonomi Masyarakat di Kabupaten Sidoarjo telah berjalan secara efektif dan efisien. Kata kunci: Peranan, LAZISNU, Zakat Infaq Shadaqah (ZIS), Kesejahteraan Ekonomi
Pengaruh Panic Buying, Kemudahan Cashless terhadap Perilaku Konsumtif pada Keluarga Muslim di Kota Medan   Yuannisa, Rizka Adlia; Nasution, Rizka; Batubara, Chuzaimah
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.v6i5.4392

Abstract

Currently, non-cash payment instruments are increasingly in demand because they make it easier for the public to make them more effective and efficient than using conventional payment instruments. Cashless society is a financial transaction by means of electronic payments in economic activities as a substitute for cash payments. A cashless society has the same goal in carrying out financial transactions using debit, credit or electronic methods that can be accessed via gadgets to make it easier for consumers. We can also feel the development of technology that continues to advance to facilitate people's lives in terms of transactions. This research uses quantitative methods. The results show that variable X, namely panic buying and cashless payments, has a significant effect on variable Y, namely the level of consumption. Keywords: panic buying, cashless payment, consumptive behaviour
Pengaruh Good Corporate Governance terhadap Nilai Perusahaan dengan Kinerja Keuangan sebagai Variabel Intervening Virliandita, Berliana; 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.v6i3.4889

Abstract

The research objective to be achieved are to prove the effect of Good Corporate governance on firm value, prove the effect of Good Corporate governance on financial performance, prove the effect of financial performance on firm value, prove the effect of Good Corporate governance on corporate value through financial performance as an intervening variable in corporate bodies Sate Owned Enterprises listed on the Indonesia Stock Exchange in 2017-2021. The method used in this research is to use quantitative methods. Sampling of this study using purposive sampling obtained 13 sample. The analysis technique used in this research is path analysis using SPSS 25 software. Based on the research result, it can be seen that Good Corporate governance has no effect on company value, Good Corporate governance effects the financial performance, financial performance effects company value, Good Corporate governance influences company value through financial performance as an intervening variable in corporate bodies State Owned Enterprises listed on the Indonesia Stock Exchange in 2017-2021. Keywords: Good Corporate Governance; Financial Performance; Corporate Value
Pengaruh Kompensasi, Motivasi, dan Kompetensi SDM terhadap Kinerja Karyawan: Raytasyah, Zeinnisa Inggit; Santoso, Bowo
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.v6i3.5098

Abstract

This study aims to explain the effect of compensation, motivation, and HR competence on employee performance. The object used in this research is the employees of UMKM Griya Tas Indah Sidoarjo. while the sample in this study were employees of UMKM Griya Tas Indah Sidoarjo. The sampling method used was saturated sampling technique with a total of 35 respondents. Data analysis in this study was carried out using the Partial Least Square (PLS) method which shows that all of these tests used a quantitative research design, data analysis in the form of descriptive statistics and PLS analysis. Based on the research results, it can be seen that 1) the fulfillment variable is able to support employee performance improvement, 2) motivational variable is able to support employee performance improvement, 3) HR competence variable is able to support employee performance improvement. Keywords: Compensation, Motivation, HR Competence, Employee Performance
Teknologi Blockchain dalam Perspektif Ekonomi/Keuangan Islam Djumadi, Djumadi
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.v6i3.5131

Abstract

Makalah ini membahas penggunaan teknologi blockchain dalam perspektif ekonomi Islam/keuangan Islam. Teknologi blockchain telah mengubah berbagai sektor, termasuk sektor keuangan, dengan menyediakan sistem yang aman, terdesentralisasi, dan transparan. Dalam konteks ekonomi Islam, blockchain dapat memberikan manfaat tambahan dengan memastikan kepatuhan terhadap prinsip-prinsip syariah. Makalah ini menguraikan bagaimana teknologi blockchain dapat digunakan dalam keuangan Islam, seperti sistem pembayaran, pembiayaan, dan investasi yang sesuai dengan prinsip-prinsip syariah. Selain itu, makalah ini juga membahas potensi penggunaan kontrak pintar (smart contracts) dalam ekonomi Islam untuk meningkatkan efisiensi dan transparansi dalam transaksi. Dalam penelitian ini, metode deskriptif-analitis digunakan untuk menganalisis konsep-konsep dasar blockchain dan prinsip-prinsip ekonomi Islam. Melalui analisis ini, diharapkan dapat terlihat bagaimana teknologi blockchain dapat memperkuat prinsip-prinsip keuangan Islam dan memfasilitasi pengembangan sektor keuangan yang berbasis syariah.
Optimalisasi Sumber Daya Manusia terhadap Pengolahan: Studi Kasus Industri Pengolahan Bahan Baku Rotan Tere, Herry Christopher; Pratono, Aluisius Hery; Tanaya, Olivia
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.v6i3.5226

Abstract

Rattan is a non-wood raw material originating from Indonesia which has become the main source of income for community forests and local governments. Rattan processing has challenges in obtaining raw materials and skilled processing techniques by workers or human resources in order to produce quality output which of course can also advance the company. The use of machines and human resources in the rattan production process can increase production speed and accuracy. This research was conducted to determine the performance of human resources which influences the quality of the rattan products produced. The research method used in this research is a type of qualitative research with a descriptive approach and has an exploratory nature. The data collection technique in the research was carried out by creating an inductive scheme to make it easier for researchers to carry out research analysis and based on existing case studies. Observations were carried out by researchers regarding activities that occurred in the company during the researcher's internship period. The research object of rattan processing and human resources is information from the UD company. Alam Sultra's work. The research results show that the company UD. Karya Alam Sultra carries out empowerment by providing skills and training to its workers to improve the quality of employee performance in processing rattan so that it can become good quality rattan. This proves that there is empowerment in the processing of rattan raw materials, enabling the performance skills of human resources to increase efficiency and innovation in the processing of rattan products and produce quality rattan.
Studi Netnografi Pemanfaatan Media Sosial Instagram Sebagai Media Promosi Konten Wisata Kabupaten Gresik Anita Rahmania; Aries Kurniawan
Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 6 No 1 (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.v6i1.5678

Abstract

Many beautiful natural attractions, as well as other tours, await tourists in Gresik. Thanks to Instagram, a popular social media platform, visitors from all over the world are now familiar with Gresik's tourism attractions. This research aims to understand the dynamics of Instagram video content uploads in the context of using Instagram as a promotional tool for tourism sites in the Gresik area. Qualitative research methodology using netnography is used in this article. The results show that Instagram promotional videos for tourism attractions have become a popular way to promote tourism attractions in Gresik. The effectiveness of these videos is supported by the positive responses from netizens and the interactions that occur in the comments section. Instagram users show interest in visiting the featured attractions after viewing the promotional video content and invite friends and family in the like and comment sections, where they can also ask questions about the place. In addition, Instagram users can interact with each other.
Analisis Penerapan Audit Manajemen dalam Fungsi Keuangan untuk Mengukur Efektivitas dan Efisiensi Manajemen Keuangan Kebun Berangir PT Perkebunan Nusantara IV Labuhanbatu Utara Rahayu, Sri; Kusmilawaty, Kusmilawaty; Syafina, Laylan
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.v6i3.5847

Abstract

This study aims to analyze the application of audit management in the financial function to measure the efectiveness and eficiency of financial management at berangir plantation PT Perkebunan Nusantara IV Labuhanbatu Utara. Management audit is an important tool for assessing performance and eficiency in financial management of a plantation company. By utilizing relevant financial data, this research identifies the factors that influence the efectiveness and eficiency of financial management in Berangir Gardens. The research method used is descriptive qualitative with a case study approach. The necessary data were collected through interviews, observation and analysis of documents from PT Perkebunan Nusantara IV Labuhanbatu Utara Berangir Plantation. Furthermore, the data is analyzed using content analysis techniques to identify findings and patterns related to the implementation of audit management and financial performance. The results of the study show that the implementation of audit management in the financial function plays an important role in measuring the efectiveness and eficiency of financial management at Kebun Berangir. These findings can provide insight for company management to improve financial performance and resource management. In addition, this study also provides recommendations regarding corrective measure that can be implemented to increase the eficiency and efectiveness of financial management in these plantation companies.

Page 81 of 83 | Total Record : 821

 79   80   81   82   83 

Filter by Year

2019 2024


Reset
Filter By Issues
All Issue Vol 6 No 3 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 6 No 2 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 6 No 1 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 5 No 6 (2023): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 5 No 5 (2023): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 5 No 4 (2023): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah  Vol 5 No 3 (2023): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 5 No 2 (2023): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 5 No 1 (2023): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 5 No 1 (2023): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah (In Press) Vol 4 No 6 (2022): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 4 No 5 (2022): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah (in Press) Vol 4 No 5 (2022): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 4 No 4 (2022): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 4 No 3 (2022): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 4 No 2 (2022): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 4 No 1 (2022): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 3 No 3 (2021): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 3 No 2 (2021): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 3 No 1 (2021): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 2 No 2 (2020): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 2 No 1 (2020): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 1 No 2 (2019): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 1 No 1 (2019): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah More Issue