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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, Science, Agriculture, Social, Engineering,
Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences
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.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 96 Documents
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Search results for , issue "Vol. 6 No. 10 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan " : 96 Documents clear
Pengaruh Brand Image dan Brand Trust Terhadap Brand Loyalty Produk Hand & Body Lotion Citra (Studi Pada Followers Akun Shopee Unilever Beauty Shop) Laila Romadhoni Ayu Fitria; Ety Dwi Susanti
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 10 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i10.3049

Abstract

This research aims to determine and analyze the influence of brand image and brand trust on brand loyalty of Citra hand & body lotion products (Study on followers of the Unilever Beauty Shop shopee account). This research uses a quantitative type of research. Variable measurement in this research uses a Likert scale. The population in this study are followers of the Unilever Beauty Shop Shopee account. The sample taken in this research was 100 people using purposive sampling technique. Data collection in this research used a questionnaire. This research uses SPSS for Windows version 29. The results of the research show that Brand Image and Brand Trust have a significant effect on Brand Loyalty, Brand Image has a significant effect on Brand Loyalty and Brand Trust has a significant effect on Brand Loyalty.
Analisis Perbedaan Kinerja Keuangan Pemerintah Daerah Kabupaten Gorontalo antara Sebelum dan Saat Pandemi COVID-19 Periode 2017-2022 Muhammad Farhan Ali; Nilawaty Yusuf; Victorson Taruh
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 10 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i10.3059

Abstract

This study aimed to test the differences in the financial performance of the Gorontalo Regency local government before and during the COVID-19 pandemic. This research employed a quantitative method. The population in this study was the Financial Statements of the Gorontalo Regency Government for the period 2017-2022. The sampling used was purposive sampling, where sample members were selected deliberately according to the research objectives and specific criteria. The data source used was secondary data, specifically budget realization reports. The sample consisted of 24 quarterly reports in the form of LRA for the period 2017-2022. The data collection technique used was documentation. Additionally, the data analysis methods employed was inferential statistical analysis. The results of the study show no difference in the financial performance of the Gorontalo Regency local government before and during the COVID-19 pandemic in terms of independence ratio, PAD (Local Own-Source Revenue) effectiveness, efficiency, operational expenditure, and capital expenditure ratios.
Analisis Penerapan Akuntansi Lingkungan Terhadap Pengendalian Biaya Operasional Pengelolaan Limbah pada Rumah Sakit Karya Husada Riska Febriyanti; Devi Astriani; Ade Trisyanto
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 10 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i10.3072

Abstract

This research aims to find out how environmental accounting is applied to control operational costs for waste management at Karya Husada Hospital. This research was conducted using qualitative methods. Data sources use primary data and secondary data. The data analysis technique used is descriptive qualitative using the Miles and Huberman model. The results of this research show that Karya Husada Hospital has managed its waste well, this is proven by the absence of problems or complaints from the surrounding community regarding waste at the hospital. Karya Husada Hospital has implemented environmental accounting and carried out the process of Recognizing, Measuring, Recording, Presenting, and also Disclosure of environmental related costs. Karya Husada Hospital does not have a specific environmental cost report. Controlling operational costs for waste management at Karya Husada Hospital has not been effective, where there has been a deviation from realized costs exceeding previously budgeted costs. This deviation occurred because the amount of medical and domestic waste increased along with the increase in patient and family visits at Karya Husada Hospital.
Pengaruh Disiplin Kerja, Kompensasi, dan Motivasi Kerja Terhadap Kinerja Karyawan pada CV. Bangkit Jaya Semarang Yashinta Mona Amalia; Lie Liana
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 10 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i10.3084

Abstract

This research aims to analyze and determine the influence of work discipline, compensation and work motivation on employee performance. This research uses quantitative methods. The research population was all CV employees. Bangkit Jaya Semarang numbered 90 people. The data collection method uses a questionnaire distributed to respondents in the form of a Google form. The results of data processing are in the form of respondent descriptions, variable descriptions, validity test results, reliability test results, F test results, coefficient of determination test results (R2) and hypothesis test results. The regression results in this study show that work discipline has a positive effect on employee performance, compensation has no effect on employee performance, and work motivation has a positive effect on employee performance.
Implementasi Akuntansi Pura: Studi Kasus di Pura Khayangan Tiga Desa, Kamiwangi, Kecamatan Toili Barat, Kabupaten Banggai, Provinsi Sulawesi Tengah Ni Nyoman Dina Anjani; Rio Monoarfa; Usman
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 10 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i10.3089

Abstract

The aim of this research is to implement accounting in the preparation of financial reports at Khayangan Tiga Temple, Kamiwangi Village in accordance with Accounting Standards, especially ISAK 35. This research uses a qualitative approach with descriptive methods. The informants in this study were 5 people. In this research, data was collected using observation, interview and documentation techniques. The data analysis techniques in this research are data collection, data reduction, data presentation, and drawing conclusions. The results of this research show that Pura Khayangan Tiga, Kamiwangi Village, has carried out financial records, but it is still done in a simple manner where it is only limited to cash income and expenditure. The financial reports presented are only daily cash reports which are still not in accordance with the Financial Accounting Standards Interpretation (ISAK) No. 35. After presenting the financial report for Khayangan Temple Three Kamiwangi Villages based on ISAK No. 35 produces five financial reports, namely Comprehensive Income Report, Change in Net Assets Report, Financial Position Report, Cash Flow Report, and Notes to Financial Reports.
Analisis Implementasi Continuous Auditing pada Inspektorat Kabupaten Gorontalo Alya Nurlail Mudeng; Rio Monoarfa; Usman
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 10 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i10.3090

Abstract

This digitalization progress affects the accounting process which also has an impact on the audit process. New technologies that help lighten the audit work are starting to emerge, one of which is continuous auditing which has the concept of real-time audit testing without disrupting the company's operational processes and reducing the time lag between the initial report and the audit result report. The achievement of the APIP capability of the Gorontalo Regency area has reached level 3, meaning that it is able to manage risks and is able to provide early warnings. However, in reality there is a phenomenon of corruption cases in Gorontalo Regency with a not insignificant number. Therefore, this study aims to determine how Continuous Auditing is implemented at the Gorontalo Regency Inspectorate. This research method uses a qualitative method with a descriptive approach. There are 2 informants in this study. In this study, data was collected using observation, interview, and documentation techniques. The results of this study indicate that the Gorontalo Regency Inspectorate has implemented Continuous Auditing in village financial management, namely in the form of Siswaskeudes (Village Financial Supervision System).
Analisis Pengembangan Karier Pegawai Pada Badan Narkotika Nasional (BNN) Kota Gorontalo: Studi pada Badan Narkotika Nasional (BNN) Kota Gorontalo Robiyati Podungge; Valentina Monoarfa; I Nengah Agus Eka Sanjaya
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 10 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i10.3109

Abstract

This research aims to see how employees' careers develop at the Gorontalo City Narcotics Agency. The research method used in this research is a descriptive qualitative method. The data used is primary data obtained from interviews with 3 informants. Data analysis in this research uses an interactive model, namely data obtained from interviews, field notes and documentation, by organizing data into categories, describing it into units, synthesizing it, arranging it into patterns, choosing what is important and what is important. will be studied, and make conclusions so that they are easily understood by yourself and others. The results of the research show 1) Career development for Gorontalo City BNN employees are given the opportunity to take part in education and training that is appropriate to the scientific field and also the needs of the BNN organization to strengthen the organization and also improve the work skills of employees at Gorontalo City BNN, 2) Employees at City BNN Gorontalo is given the same opportunity and opportunities in the promotion process by paying attention to employee performance based on the regulations that apply to employees which are carried out objectively and transparently by fulfilling a sense of justice in accordance with the criteria and requirements. 3) Key role in employee career development at BNN Gorontalo City is the leader of the organization other than the individual employee himself, and 4) The obstacles faced by the Gorontalo City BNN in developing the career of its employees are limited human resources, opportunities, unclear career paths and limited achievements.
Pengaruh Service Quality terhadap Repurchase Intention melalui Customer Satisfaction: Perspektif Penumpang Lion Air Nur Aminah; Dewi, Citra Kusuma
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 10 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i10.3117

Abstract

The development of air transportation in Indonesia is increasingly rapid, and low-cost airlines (low-cost carriers) dominate the market share of domestic airline passengers in Indonesia. Lion Air is one of the leading low-cost airlines (LCC), which has a high number of passengers. This research aims to test the influence of service quality on customer satisfaction, service quality on repurchase intention, and the relationship between service quality on repurchase intention which is mediated by customer satisfaction. The research methodology used is descriptive-quantitative causality. The data analysis technique uses structural equation modeling with partial least squares (SEM-PLS) with SMARTPLS 3 software. The results of hypothesis testing show that service quality (PV, RD, SI) has a statistically significant influence on customer satisfaction and also state that service quality (EC, SA) does not have a significant influence statistically on customer satisfaction. Service quality has a direct impact on the likelihood of customers making repeat purchases, just as customer satisfaction also influences the likelihood of repeat purchases. Customer satisfaction is influenced by service quality, which in turn influences repurchase intentions.
The Impact of Ambiet Factors on Consumer Purchase Decisions (KKV Offline Store): Business Azila, Nur Azila; Afif Zaerofi
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 10 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i10.3210

Abstract

The rise of globalization and the increasing dominance of information technology have ‎transformed the paradigm for business success. Infrastructure is no longer the sole foundation for ‎entrepreneurs. Instead, the economic landscape now places greater emphasis on intangible assets ‎such as intellectual capital. This includes elements like market perception, interpersonal ‎relationships, company ethos, brand reputation, patents, trustworthiness, strategic vision, and ‎specialized expertise. In this evolving economic environment, these intangible factors play a ‎pivotal role in determining the competitiveness and prosperity of businesses. This research uses ‎quantitative research methods and approaches. Data is collected through random sample ‎distribution of questionnaires to respondents. The respondents of this study are offline store ‎KKV visitors. In this study, ambient temperature are predictors that have significant correlations ‎and ‎influence, contributing to 43.8 percent of variance in customers purchase decisions.‎
Peran Moderasi Komisaris Independen Terhadap Firm Attributes dan Penghindaran Pajak: Studi Empiris Perbankan di Indonesia Anggraeni, Silvia Arvina; Mardi; Dwi Kismayanti Respati
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 10 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i10.3240

Abstract

This study aims to analyze how leverage and capital intensity ratios affect tax avoidance practices, with independent commissioners acting as a moderating factor. This research applies a quantitative approach to secondary data with documentation techniques and literature review. The population in the study consisted of banking sub-industry companies available on the Indonesia Stock Exchange since 2020-2022. The sample calculation applies purposive sampling technique with a total sample of 84 companies. The analysis method applied in the study is through panel data regression analysis techniques from moderated regression analysis analyzed on E-Views 12 student lite software. The results obtained from this study have shown that leverage and capital intensity ratio have a positive and significant effect on tax avoidance. Furthermore, independent commissioners weaken the influence of leverage on tax avoidance, while not being able to moderate the capital intensity ratio for tax avoidance of industrial companies in the banking sub-sector on the Indonesia Stock Exchange.

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