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Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah

alkharaj
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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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Komunikasi Pemasaran Terpadu Dalam Meningkatkan Dana ZIS pada Lembaga Aamil Zakat di Era Covid-19 Muhamad Mujib; Mega Amelia Nurvianti
Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 4 No 2 (2022): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Research and Strategic Studies Center (Pusat Riset dan Kajian Strategis) Fakultas Syariah IAI Nasional Laa Roiba

Pandemi covid-19 memberikan efek yang sangat buruk pada perputaran perekonomian masyarakat. Dampak tersebut tidak hanya dirasakan oleh masyarakat umum namun berbagai organisasi atau lembaga yang bergerak dalam bidang bisnis maupun filantropi khususnya lembaga amil zakat juga terkena dampak tersebut. Organisasi maupun lembaga dituntut untuk lebih kreatif lagi dalam menjalankan kegiatan usahanya agar bisa mempertahankan eksistensinya. Salah satu lembaga amil zakat yang menerapkan strategi kreatif dalam kegiatan usahanya di era pandemi covid-19 yaitu Lemabag Amil Zakat (LAZ) Yatim Mandiri Kantor Layanan Lamongan. Penelitian ini memiliki tujuan untuk mengetahui penerapan strategi komunikasi pemasaran terpadu pada LAZ Yatim Mandiri Kantor Layanan Lamongan pada masa pandemi covid-19. Penelitian ini menggunakan metode kualitatif dengan pendekatan studi kasus. Sumber data dalam penelitian ini diperoleh dari hasil obesrvasi dan wawancara dengan pihak LAZ Yatim Mandiri Kantor Layanan Lamongan. Data yang terhimpun kemudian direduksi untuk dipilih mana data yang sesuai untuk disajikan pada pembahasan penelitian ini. Penelitian ini memberikan hasil temuan bahwa LAZ Yatim Mandiri Lamongan menggunakan seluruh elemen-elemen komunkasi pemasrana terpadu. Selain itu terdapat beberapa cara kreatif yang dilakukan oleh LAZYatim Mandiri Kantor Layanan Lamongan dalam menunjang kegiatan pemasarannya. Salah satu cara kreatif tersebut yaitu melakukan pemasaran pada momen-momen penting. Pada masa pandemi covid-19 LAZ Yatim Mandiri Kantor Layanan Lamongan banyak melakukan pemasaran dengan menggunakan layanan internet. Hal tersebut disebabkan oleh pemberlakukan PSBB di Kabupaten Lamongan.

Analisis Rasio Likuiditas, Rasio Solvabilitas dan Rasio Rentabilitas untuk Menilai Kinerja Keuangan Koperasi Serba Usaha Andini Mulyo Unit Boyolali Yassin Zanardi; Novi Permata Indah
Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 4 No 2 (2022): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Research and Strategic Studies Center (Pusat Riset dan Kajian Strategis) Fakultas Syariah IAI Nasional Laa Roiba

This study aims to assess the financial performance of the Multipurpose Cooperative Andini Mulyo Boyolali Unit. This observation of financial performance was carried out by researching the financial statements of the multi-business cooperative Andini Mulyo Boyolali in 2015-2019. The data analysis method used is a quantitative method with a descriptive approach. Aspects of the financial statements. that become the reference include liquidity ratios, solvency ratios, and profitability ratios. The results showed that from 2015 to 2019 the financial performance of the Multipurpose Cooperative. Andini Mulyo Boyolali unit was very good when compared to the Assessment. Standards of the Ministry of Cooperatives and SMEs RI 2006. This can be seen. from the value of the liquidity ratio which managed to achieve an average CR of 406, 6% and CS by 200%. Judging from the solvency ratio, the average DAR produced is 17% and the DER is 21%. Then the average of the last component, the Multipurpose Cooperative Andini Mulyo Boyolali, managed to achieve an BOPO of 77%. Kata Kunci: Liquidity Ratio, Solvency Ratio, and Profitability Ratio.

Zakat Practices from the Times Solahuddin Al-Ayubi; Evania Herindar
Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 4 No 2 (2022): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Research and Strategic Studies Center (Pusat Riset dan Kajian Strategis) Fakultas Syariah IAI Nasional Laa Roiba

Zakat is an Islamic social financial instrument that has become an important factor in overcoming poverty. This paper aims to explain the practice of zakat from time to time: the practice of zakat on the Prophet Muhammad, during the Khulafaurrasyidin era, during the tabi'in period, during the Islamic Kingdom in Indonesia, during colonialism, and after independence. This article uses a approach qualitative. This article is library research. The results showed that the management of zakat on the Prophet Muhammad Saw. until khulafaurrasydin was handed over directly to the Prophet Muhammad Saw. and Khulafaurrasyidin or people who are mandated by the Prophet and Khulafaurrasyidin to manage them. The management of zakat in the Umayyah dynasty is getting better, but its performance has declined except during the time of Umar bin Abdul Aziz. During the Abbasiyah dynasty, people began not paying zakat due to the high burden of kharj and ushr taxes. In the Andalusian dynasty, the management of zakat became a bone of contention between tribal chiefs, as a result, the distribution of zakat could not meet the adequacy of the poor. During the Fatimiyah dynasty, the caliph asked each regional head to collect zakat, then deposited the zakat to him without any recording of expenses or receipts. The most important lesson in this era is that public trust and compliance in paying the zakat are the main determinants of zakat performance. During the Islamic Kingdom, zakat became a public obligation and contributed to the development of Islamic kingdoms. Then the zakat is managed by the kingdom and is considered as royal income. During colonialism, zakat served as a source of funds for the struggle for Indonesian independence. After Indonesia gained its independence, zakat again received attention from economists, fiqh experts, and the government in the Indonesian economy.

Peran Lembaga Pemberdayaan Ekonomi Mustahik Baznas Dalam Meningkatkan Kesejahteraan Ekonomi Mustahik Ali Idrus; Ade Maman
Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 4 No 2 (2022): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Research and Strategic Studies Center (Pusat Riset dan Kajian Strategis) Fakultas Syariah IAI Nasional Laa Roiba

One of the solutions proposed by Badan Amil Zakat Nasional is to form Lembaga Pemberdayaan Ekonomi Mustahik which has the task of improving the quality of life of mustahik through its programs. So, the purpose of this study is to find out how the role of Lembaga Pemberdayaan Ekonomi Mustahik Badan Amil Zakat Nasional in improving the economic welfare of mustahik. This study uses qualitative research methods that produce descriptive data. Where this research is based on observations made by the author and then explained according to what the author observed in the field. The data collection that the researchers did was using the method of observation, documentary interviews, and other data. When the data has been collected, the researcher conducts an analysis and then draws conclusions from the analysis. The results of this study are Lembaga Pemberdayaan Ekonomi Mustahik BAZNAS plays a role in the development of micro, small and medium enterprises (MSMEs) and focuses on potential creative businesses, empowers by providing business development capital assistance, in accordance with the budget draft proposed by mustahik, and approved by LPEM BAZNAS. Keywords: The Role of LPEM BAZNAS, Mustahik's Economic Welfare

Pengaruh Intellectual Capital, CSR, dan GCG terhadap Kinerja Keuangan Perusahaan Manufaktur yang Terdaftar di BEI Periode 2015-2019 Erni Dwijayanti; Risal Rinofah; Pristin Prima Sari
Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 4 No 2 (2022): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Research and Strategic Studies Center (Pusat Riset dan Kajian Strategis) Fakultas Syariah IAI Nasional Laa Roiba

The purpose of this study is to determine the influence of Intellectual Capital, Corporate Social Responsibility (CSR), and Good Corporate Governance (GCG) on financial performance in manufacturing companies listed on the IDX for the period 2015-2019. The variables used in this study are intellectual capital, corporate social responsibility (CSR), and good corporate governance (GCG) variables as dependent variables, while dependent variables are financial performance. This type of research is descriptive research with a quantitative approach. The subject of this study is a manufacturing company registered with the IDX for the period 2015-2019. Secondary data is obtained from the annual report of 9 companies with purposive sampling. Then the data is analyzed using multiple linear regression techniques. The results of the study with the t test showed that the variable Intellectual Capital (X1) had no significant effect on financial performance (Y) with a significance value of 0.169 > 0.05; Corporate Social Responsibility (X2) variables have a significant effect on financial performance (Y) with a significance value of 0.003 < 0.05; The Good Coporate Government (X3) variable has a significant effect on financial performance (Y) with a significance value of 0.026 < 0.05. Keywords: Intellectual Capital; Corporate Social Responsibility; Good Corporate Governance; Financial Performance

Pengaruh Lingkungan Kerja dan Motivasi Kerja terhadap Kinerja Karyawan Crew Burger King Surabaya Timur Indiargo Dwi Prastyo; Bowo Santoso
Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 4 No 2 (2022): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Research and Strategic Studies Center (Pusat Riset dan Kajian Strategis) Fakultas Syariah IAI Nasional Laa Roiba

To achieve a company goal, its important to looking for employee performance, work environment, and work motivation. Good or bad employee performance can be influenced by the work environment and motivation, as well as the Burger King company in East Surabaya. Burger King Company is a company engaged in FnB. This study aims to analyze the effect of work environment and work motivation on employee performance of Burger King East Surabaya crew. The hypothesis in this study is that the work environment and work motivation have a significant influence on employee performance. This study uses quantitative methods and uses PLS as a test tool as well as data collection methods by conducting surveys. Respondents in this study were 50 respondents using a saturated sampling technique where all populations were sampled. The results of the study revealed that th e work environment partially had no significant effect and work motivation had a significant positive effect on employee performance. Keywords: Work Environment, Work Motivation, Employee Performance

Pengaruh Biaya Operasional Pendapatan Operasional dan Return on Asset terhadap Cadangan Kerugian Penurunan Nilai Bonita Pusponingrum; Nana Diana
Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 4 No 2 (2022): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Research and Strategic Studies Center (Pusat Riset dan Kajian Strategis) Fakultas Syariah IAI Nasional Laa Roiba

Penelitian ini memiliki tujuan untuk menganalisi dan mengetahui apakdah Cadangan Kerugian Penurunan Nilai (CKPN) dapat di pengaruhi oleh Biaya Operasional Pendapatan Operasional (BOPO) dan Return On Asset (ROA). Pendekatan kuantitatif merupakan metode pada penelitian ini, Populasi yang digunakan adalah seluruh Bank Umum Syariah sebanyak 14 Bank Umum Syariah. Dalam penentuan sampel peneliti mengunakan teknik Purposive sampling sehingga Sampel yang diteliti sebanyak 7 Bank Umum syariah dengan mengambil data melalui laporan rasio keuangan Bank Umum Syariah tahun 2016–2020 sehingga terdapat 35 data yang diteliti. Teknik analisis data yang digunakan regresi linear berganda dan analisis data dengan menggunakan analisis deskriptif, uji asumsi klasik dan uji hipotesis. Hasil penelitian menunjukan bahwa secara Parsial Biaya Operasional Pendapatan Operasional tidak berpengaruh Terhadap Cadangan Kerugian Penurunan Nilai, begitu juga dengan Return On Asset tidak berpengaruh Terhadap Cadangan Kerugian Penurunan Nilai secara parsial.secara simultan Biaya Operasional Pendapatan Operasional Dan Return On Asset tidak berpengaruh Terhadap Cadangan Kerugian Penurunan Nilai.

Penyelesaian Sengketa Ekonomi Syariah di Pengadilan Agama pada Masa Pandemi Covid-19 Muhamad Hasan Mafruh; Muhammad Iqbal Fasa; Ahmad Kumedi Ja'far
Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 4 No 2 (2022): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Research and Strategic Studies Center (Pusat Riset dan Kajian Strategis) Fakultas Syariah IAI Nasional Laa Roiba

The authority to adjudicate sharia economic disputes has absolutely become the authority of the Religious Courts since the issuance of Law No. 3/2006 concerning Amendments to Law No. 7/1989 concerning Religious Courts and strengthened by Law No. 21/2008 concerning Sharia Banking and the Constitutional Court Decision No. 93/PUU-X/2012. Every year, Islamic economic transactions always increase, even though during the pandemic, Islamic banking in Indonesia grows positively. However, the higher and increasing sharia economic transactions in Indonesia, the more disputes that occur. During the current covid-19 pandemic, the government has issued regulations regarding restrictions ranging from PSBB to PPKM. The purpose of this research is to encourage the emergence of sharia economic dispute resolution innovations, especially in the Judiciary during the Covid-19 pandemic without having to violate the Health protocol. This study uses a qualitative descriptive study, which uses literature studies quoted from books and regulations, both laws and other regulations, as well as direct research into the field to see the realities on the ground related to the settlement of sharia economic disputes during the pandemic. The results in this study indicate that the Supreme Court responds quickly to the rules and policies issued by the government by launching an e-court application and investigation (electronic trial). There are many benefits and conveniences that are felt by people seeking justice, especially parties in sharia economic disputes. However, there are still some obstacles experienced by the Religious Courts and justice seekers in electronic proceedings.

Pengaruh Altman Z-score terhadap Harga Saham dan Dampak Pandemi Covid-19 Singgih Prasetianto; Risal Rinofah; Ratih Kusumawardhani
Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 4 No 2 (2022): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Research and Strategic Studies Center (Pusat Riset dan Kajian Strategis) Fakultas Syariah IAI Nasional Laa Roiba

Penelitian ini bertujuan untuk mengetahui pengaruh pengaruh Altman Z-score terhadap harga saham, pengaruh rasio-rasio pada Altman Z-score terhadap harga saham sebelum dan sesudah pandemic covid-19, dan mengetahui perbedaan rasio-rasio pada Altman Z-score sebelum dan sesudah pandemic covid-19 pada perusahaan BUMN yang terdaftar dalam Bursa Efek Indonesia (BEI) periode 2018- 2020. Jenis penelitian ini menggunakan pendekatan kuantitatif dengan metode Purposive Sampling. Perusahaan sampel yang sesuai kriteria yang ditentukan sebanyak 20 perusahaan. Hasil penelitian menunjunkan bahwa pada regresi linier sederhana nilai Altman Z-score berpengaruh terhadap harga saham, pada regresi linier berganda nilai Altman Z-score secara simultan tidak berpengaruh terhadap harga saham sebelum pandemic covid-19, tetapi Altman Z-score secara simultan berpengaruh terhadap harga saham setelah pandemic covid-19, dan Rasio laba ditahan / total asset berpengaruh terhadap harga saham pada sebelum dan sesudah pandemic covid-19. Pada uji beda, rasio EBIT / total asset terdapat perbedaan signifikan sebelum dan sesudah pandemic covid-19.

Analisis Penerbitan Sukuk Negara Ritel Seri-015 tahun 2021 Nurman Ferdiana; Muhammad Iqbal Fasa; A. Kumedi Ja’far
Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 4 No 2 (2022): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Research and Strategic Studies Center (Pusat Riset dan Kajian Strategis) Fakultas Syariah IAI Nasional Laa Roiba

In the world of Indonesian state finance, there are many types and varieties of financial products in circulation. As a society with the 4th largest population in the world, Indonesia is a very lucrative market share. This is often the main discussion in international organizations where Indonesia as a developing country is heading to a developed country. One product that is in great demand from year to year is retail sukuk. There are 15 Retail Sukuk products called Retail Sukuk 015. The products offered by the Indonesian government are very profitable on a certain scale. Where Retail Sukuk (retail sukuk) are a Sharia investment product offered by the government to individual Indonesian citizens. The management presented by Retail Sukuk must be based on Sharia principles, avoiding the elements of maysir (gambling), gharar (obscurity) and no usury (usury). The concept offered has also received a guarantee from the DSN MUI so that the contract used to issue Retail Sukuk is Ijarah-Asset to be leased. The existing capital turnover was developed for investment activities to purchase benefit rights to State Property leased by the government to procurement projects (project businesses). So the rewards are clearly taken or shared from the profits from the investment activities. To add to the clarity of how these benefits are obtained, it is described through 8 (eight) investment benefits issued by the Ministry of Finance as an extension of the Indonesian government. Therefore, the Government has a definite goal where the issuance of retail sukuk is to help finance the APBN and finance the development of various infrastructures in Indonesia. Keywords: Retail Sukuk, Sharia, Investment

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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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Home Page

OAI Link

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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

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Dedi Junaedi

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dedijunaedi@laaroiba.ac.id

Phone
+628118114379

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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