Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah is a scientific journal published by Pusat Riset dan Kebijakan Strategis PRKS) of Institut Agama Islam Nasional (IAI-N) Laa Roiba Bogor in collaboration with Masyarakat Ekonomi Syariah (MES) and Intelectual Association for Islamic Studies (IAFORIS) . This journal contains scientific papers from academics, researchers and practitioners in the fields of Islamic economics, finance and business research. E-ISSN 2656-4351 ISSN Print 2656-2871 DOI: 10.47467/alkharaj Starting from Volume 1 Number 1 2019 to Volume 6 Number 3 of 2024 published on the website with the URL https://journal.laaroiba.ac.id/index.php/alkharaj. Starting from Volume 6 Number 4 2024 onwards it will be published with the URL https://journal-laaroiba.com/ojs/index.php/alkharaj.
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<![CDATA[Pengaruh Pengetahuan Perpajakan terhadap Kepatuhan Wajib Pajak Orang Pribadi dengan Kesadaran Wajib Pajak sebagai Variabel Mediasi ]]>
<![CDATA[Mita Melinda]]>;
<![CDATA[Eko Wahjudi]]>
<![CDATA[ Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 10 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah ]]>
Publisher : <![CDATA[Intitut Agama Islam Nasional Laa Roiba Bogor ]]>
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DOI: 10.47467/alkharaj.v6i10.2945
<![CDATA[Taxes are mandatory contributions for citizens that are given to the state without receiving direct compensation and are used by the government for the prosperity of the people. One type of tax is income tax. To increase taxpayer compliance, taxpayers must have high tax knowledge and awareness. This research aims to examine the influence of tax knowledge on taxpayer compliance, tax knowledge on taxpayer awareness, taxpayer awareness of taxpayer compliance, and taxpayer awareness is able to mediate the influence of taxpayer knowledge on taxpayer compliance. This research used a sample of 95 respondents with Structural Equation Model (SEM) analysis. The results of the research show that tax knowledge has no effect on taxpayer compliance, tax knowledge has an effect on taxpayer awareness, taxpayer awareness has an effect on taxpayer compliance, and taxpayer awareness is able to mediate the effect of tax knowledge on taxpayer compliance.]]>
<![CDATA[Evaluasi E-Peken Sebagai Inovasi Pelayanan Publik Bidang Ekonomi Dalam Memberdayakan Pelaku Usaha Mikro Kecil Menengah di Kota Surabaya ]]>
<![CDATA[Ananda Dwi Firdaus]]>;
<![CDATA[Annisa Ika Putri]]>;
<![CDATA[Sindy Mahrani]]>;
<![CDATA[Rachmad Dwi Prasetyo]]>;
<![CDATA[Rayhan Vira Puspita]]>;
<![CDATA[Rosyidatuzzahro Anisyukurillah]]>
<![CDATA[ Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 10 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah ]]>
Publisher : <![CDATA[Intitut Agama Islam Nasional Laa Roiba Bogor ]]>
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DOI: 10.47467/alkharaj.v6i10.2946
<![CDATA[The development of technology and information is very popular among entrepreneurs. In developing MSMEs in Surabaya City, the Surabaya City Government created the E-Peken Application Innovation. But on the other hand, this application still requires improvement and development in terms of the performance of functions and application features so that the application performance runs better and can create a sense of comfort in use by MSMEs players. Not only in terms of applications, the Surabaya City government also needs to evaluate the policy of encouraging ASN and OPD to shop at the E-Peken Application. This study aims to analyze and examine the evaluation of E-Peken as an economic public service innovation in raising the potential of Micro, Small and Medium Enterprises in Surabaya City. The research approach uses a qualitative descriptive method. Data were collected through interviews with informants selected by purposive sampling, field observations, and documentation. The results of this study are 1) Effectiveness, in this case in this case the existence of E-Peken can change and move the motivation of MSMEs actors to join the E-Peken platform 2) Efficiency, in this case the implementation of E-peken has been optimal in providing services despite the lack of socialisation at the beginning of making E-Peken 3) Adequacy, in this case the application of the E-Peken application has been good in achieving goals with the creation of E-Peken. 4) Evenness, this E-Peken platform has been socialized to the people of Surabaya City and can reach the target group.5) Responsiveness, in this case the practice of E-Peken users is very satisfied with the existence of E-Peken because it can reach various groups 6) Accuracy, in this case E-Peken has succeeded in being able to improve public services. Although sometimes it is not optimal because there are sellers who are not MSMEs players but enter their merchandise catalogs into the E-Peken application. In general, it can be concluded that the existence of the E-Peken platform is very helpful for MSMEs players to market their products and make their turnover increase.]]>
<![CDATA[Pengaruh Gender Diversity dan Firm Size Terhadap Financial Distress pada Perusahaan Sektor Tekhnologi yang Terdaftar di Bursa Efek Indonesia Periode 2019-2023 ]]>
<![CDATA[Miriyati A. Husain]]>;
<![CDATA[Yayu Isyana Pongoliu]]>;
<![CDATA[Idham Masri Ishak]]>
<![CDATA[ Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 10 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah ]]>
Publisher : <![CDATA[Intitut Agama Islam Nasional Laa Roiba Bogor ]]>
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DOI: 10.47467/alkharaj.v6i10.2949
<![CDATA[This research aims to find out how much influence gender diversity and company size have on financial distress in technology companies listed on the Indonesian Stock Exchange (BEI). Using a purposive sampling technique from a population of 47 companies with a sample of 15 companies that met the research criteria. The analytical method used is logistic regression analysis using the IBM SPSS 26 application as a statistical and hypothesis testing tool. The results obtained from this research indicate that the variables gender diversity and company size do not simultaneously influence financial distress. Meanwhile, the gender diversity variable partially does not have a significant effect on financial distress, where this company relies more on focusing on improvement by carrying out good performance management by presenting the potential of each existing board. With diversity, it can make the company work together, both with women and men. man. man. To achieve company survival. Meanwhile, partial company size does not have a significant effect on financial distress because companies that have large total assets can make it easier for the company to continue to develop and prove that the company has good performance in achieving its goals. The large total assets owned by the company can make it possible for this to happen. the incidence of bankruptcy is very small.]]>
<![CDATA[Kepemilikan Institusional, Komite Audit, Komisaris Independen, Kualitas Audit, dan Ukuran Perusahaan pada Tax Avoidance ]]>
<![CDATA[Dhea Azella Cahyani]]>;
<![CDATA[Faizal Satria Desitama]]>
<![CDATA[ Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 10 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah ]]>
Publisher : <![CDATA[Intitut Agama Islam Nasional Laa Roiba Bogor ]]>
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DOI: 10.47467/alkharaj.v6i10.2950
<![CDATA[The phenomenon of Panama paper case involving Indonesian companies prove the existence of tax avoidance practices. This study aims to determine the effect of institutional ownership, audit committee, independent commissioner, audit quality, and company size on tax avoidance. the energy, property & real estate, and infrastructure sectors that are listed on the IDX in 2018-2022 make up the study’s population. 168 samples were selected for this study based on sample criteria. In this study, the technique of data analysis employed was multiple linear regression analysis. This study shows that institutional ownership, audit committee and audit quality have a positive effect on tax avoidance, and company size has a negative effect on tax avoidance. The adjusted R Square value is 21 percent, the remaining 79 percent is explained by other variables.]]>
<![CDATA[Analisis Implementasi Pengelolaan Keuangan Desa di Desa Modo ]]>
<![CDATA[Rahmadani Raukang]]>;
<![CDATA[Rio Monoarfa]]>;
<![CDATA[Mahdalena]]>
<![CDATA[ Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 10 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah ]]>
Publisher : <![CDATA[Intitut Agama Islam Nasional Laa Roiba Bogor ]]>
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DOI: 10.47467/alkharaj.v6i10.2953
<![CDATA[This research aims to analyze the implementation of Village financial management in Modo Village which includes the Planning, Implementation, Administration, Reporting and Accountability stages because there are indications that village financial management is not in accordance with Minister of Home Affairs Regulation Number 20 of 2018. The data analysis used in this research is a descriptive qualitative approach. Data collection methods were carried out by means of observation, interviews and documentation. Data validity testing was carried out using triangulation techniques. The research location is in Modo Village, Bukal District, Buol Regency. The results of this research indicate that financial management in Modo Village has been carried out based on Minister of Home Affairs Regulation Number 20 of 2018. In its implementation, financial management in Modo Village at the administration and accountability stage has not been in accordance with Minister of Home Affairs Regulation Number 20 of 2018. However, at this stage planning, implementation and reporting are in accordance with Minister of Home Affairs Regulation Number 20 of 2018.]]>
<![CDATA[Analisis Perbandingan Pengenaan Pajak Penghasilan Final Dan Perhitungan Pajak Penghasilan Non Final Pada UMKM: Studi Kasus Pada Cv Xyz Di Kabupaten Karawang ]]>
<![CDATA[Seli Marlina]]>;
<![CDATA[Lilis Lasmini]]>;
<![CDATA[Fista Apriani Sujaya]]>
<![CDATA[ Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 10 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah ]]>
Publisher : <![CDATA[Intitut Agama Islam Nasional Laa Roiba Bogor ]]>
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DOI: 10.47467/alkharaj.v6i10.2959
<![CDATA[This research was conducted to make a comparison between the imposition of non-final tax and final tax in calculating corporate income tax on CV. XYZ for research materials in its calculations uses data in 2022. The research method in this article is to use descriptive qualitative research, based on the phenomenon being studied and interviews with research sources. From this research it can be concluded that when calculating Non-Final Income Tax on CV. XYZ the resulting value is smaller than the Final Income Tax calculation on CV. XYZ, this difference shows that although Final PPh is greater than Non-final PPh, in terms of the rules and calculations of Final PPh it is simpler. And also the Final Income Tax calculation is more efficient even though the tax value is greater.]]>
<![CDATA[Peran Wajib Pajak Kendaraan Bermotor Atas Kebijakan Pemutihan Pajak dan Pajak Emisi Karbon di Kabupaten Karawang ]]>
<![CDATA[Tania Meilani]]>;
<![CDATA[Lilis Lasmini]]>;
<![CDATA[Fista Apriani Sujaya]]>
<![CDATA[ Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 10 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah ]]>
Publisher : <![CDATA[Intitut Agama Islam Nasional Laa Roiba Bogor ]]>
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DOI: 10.47467/alkharaj.v6i10.2960
<![CDATA[Tax whitening policies and motor vehicle carbon emission policies are one of the things that need to be considered, where the tax whitening policy must be seen as to the effectiveness of the policy and the carbon emission tax must be structured so that it can be accepted by the public. This research was conducted with the aim of knowing, analyzing and explaining the tax whitening policy and vehicle carbon emissions tax policy in Karawang Regency. This research uses a qualitative research approach with descriptive analysis methods. Research data was taken through field observations, interviews and literature studies. Based on the results and discussion, it was found that the effectiveness of the Vehicle Tax Reduction Program in Karawang, which is carried out regularly every year and socialization is carried out through various media, has succeeded in creating enthusiasm and community participation. This positive response can be seen from the increase in tax revenue and active taxpayer participation during the tax whitening period. If the vehicle carbon emissions tax policy is implemented in Karawang Regency, it has the potential to reduce pollution levels by 10%. However, taxpayers have had little response to this policy because it will increase the amount of responsibility for paying vehicle tax. The conclusion confirms that the tax whitening program is effective in achieving tax revenue objectives and stimulating community participation. The carbon emissions tax policy still needs to be thoroughly disseminated to the public so that the main objectives of the policy are conveyed well.]]>
<![CDATA[Pengaruh Brand Equity, Kepedulian Merek dan Personalitas Brand Terhadap Loyalitas Pelanggan Melalui Kepuasan Konsumen Sebagai Variabel Intervening: Studi pada Konsumen Kopi Kenangan Sidoarjo ]]>
<![CDATA[Ariiq Elmo Lavansa]]>;
<![CDATA[Nurul Azizah]]>
<![CDATA[ Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 10 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah ]]>
Publisher : <![CDATA[Intitut Agama Islam Nasional Laa Roiba Bogor ]]>
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DOI: 10.47467/alkharaj.v6i10.2987
<![CDATA[This research aims to determine and analyze the influence of brand equity in the Kopi Kenangan brand on customer loyalty. The method used in this research uses a qualitative method which uses an approach that collects, analyzes and interprets data in the form of numbers or measurable data. With the findings that have been investigated through the process starting from the data collection stage, the data processing process, until reaching the data analysis stage, researchers can conclude that brand equity partially has an insignificant and positive influence on loyalty.]]>
<![CDATA[Pengaruh Store Atmosphere dan Kualitas Produk Terhadap Kepuasan Pelanggan pada Eiger Adventure Flagship Store Merr Surabaya: Studi pada Eiger Adventure Flagship Store Merr Surabaya ]]>
<![CDATA[Laurentina Kurniasari]]>;
<![CDATA[Ety Dwi Susanti]]>
<![CDATA[ Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 10 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah ]]>
Publisher : <![CDATA[Intitut Agama Islam Nasional Laa Roiba Bogor ]]>
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DOI: 10.47467/alkharaj.v6i10.2989
<![CDATA[This research aims to determine and analyze the influence of store atmosphere on customer satisfaction at the Eiger Adventure Flagship Store Merr Surabaya. The method used is a quantitative research method which has a positivist philosophy, used in research on certain populations or samples, sampling techniques are generally carried out randomly, data collection uses research instruments, quantitative or statistical data analysis aims to test predetermined hypotheses. With the results of this research, there is high customer satisfaction with Eiger Adventure Flagship products at the Merr Surabaya Store for Eiger product users because of the Store Atmosphere and Product Quality which makes consumers feel satisfied with Eiger products. So it is hoped that in the future Eiger will be able to maintain and continue to improve product quality so that consumers do not feel disappointed with Eiger products and also the Eiger store will still be able to maintain and also renew the store atmosphere that has been implemented now because from the results of this research almost all respondents like the atmosphere of the Eiger store. Because with quality products and a pleasant store atmosphere, it will create customer satisfaction with a feeling of satisfaction felt by customers, so customers will become loyal to the Eiger brand.]]>
<![CDATA[Pengaruh Brand Awareness, Asosiasi Merek, Persepsi Kualitas dan Persepsi Harga Terhadap Keputusan Pembelian Kosmetik Wardah.: - ]]>
<![CDATA[Farah Almas Fadilah]]>;
<![CDATA[Arini Hidayah]]>;
<![CDATA[Naelati Tubastuvi]]>;
<![CDATA[Totok Haryanto]]>
<![CDATA[ Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 10 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah ]]>
Publisher : <![CDATA[Intitut Agama Islam Nasional Laa Roiba Bogor ]]>
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DOI: 10.47467/alkharaj.v6i10.2990
<![CDATA[This research aims to investigate the impact of Brand Awareness, Brand Association, Perceived Quality and Perceived Price on Wardah cosmetic purchasing decisions among the general public in Purwokerto, using non-probability sampling techniques and involving 124 respondents. The research variables include four independent variables, namely the influence of Brand Awareness, Brand Association, Perceived Quality, Perceived Price Qualityice one dependent variable, namely purchasing decisions. The method used in this research is quantitative research and distributing questionnaires to representative respondents, namely respondents who have used Wardah products and live in Purwokerto. This questionnaire technique uses a Likert scale and distributes the questionnaire online via Google Form. Because the population in this study is unknown. In this research, determining the sample size refers to Roscoe's research. The research method used is multiple linear regression analysis, with data processing carried out using IBM SPSS 26 Statistics. The research results show that Brand Awareness and Perceived Price have a positive influence on purchasing decisions, while Brand Association and Perceived Price have a negative influence on purchasing decisions.]]>
