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[Pengungkapan pada Hubungan Sustainability Report dan Intellectual Capital terhadap Nilai Perusahaan ]]>
<![CDATA[Shafira Gusti Permata Sari]]>;
<![CDATA[Dwi Suhartini]]>
<![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.v6i10.3423
<![CDATA[This research related to company value aims to analyze the relationship between sustainability reports and intellectual capital in manufacturing companies in the industrial and consumption sectors listed on the Indonesia Stock Exchange (BEI) during the 2020-2022 period. The sampling technique was purposive sampling, the results of which were 27 companies that met the research criteria. Data analysis uses SPSS Statistics 26 with descriptive statistical tests, normality tests, multicollinearity tests, heteroscedasticity tests, autocorrelation tests, multiple linear regression analysis, simultaneous tests, partial tests, and coefficient of determination tests. The research results show that sustainability reports do not provide an optimal contribution to company value. However, intellectual capital, especially the employee capital aspect, is a consideration for optimizing its contribution to company value.]]>
<![CDATA[Faktor yang Memengaruhi Prinsip Konservatisme Akuntansi di Perusahaan yang Terdaftar di Bursa Efek Indonesia ]]>
<![CDATA[Mardatillah, Alya]]>;
<![CDATA[Yanthi, Merlyana Dwinda]]>
<![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.v6i10.3562
<![CDATA[Financial reports are guidelines used by various parties in making decisions. However, based on the survey, there are several companies that manipulate financial reports for both personal and company interests. One of the things that can cause financial reports to not be in accordance with the actual situation is the accounting method used, such as the application of accounting conservatism. This research was conducted to test the influence of the independent variables consisting of profitability, leverage, financial distress, and managerial ownership on the dependent variable, namely accounting conservatism. The population of this research consists of 305 data from financial sector companies listed on the Indonesia Stock Exchange from 2020 to 2022. Using purposive sampling techniques, only 87 data meet the research sample criteria and will be analyzed in this research. The research uses a multiple linear regression analysis method which aims to test the influence of more than one independent variable on one dependent variable. The results of this research are that profitability, leverage, financial distress, and managerial ownership simultanously influence accounting conservatism. Profitability, financial distress and leverage partially have no effect on accounting conservatism. Meanwhile, managerial ownership partially influences accounting conservatism.]]>
<![CDATA[Pengaruh Pendapatan Asli Daerah, Pendapatan Transfer dan Pertumbuhan Ekonomi Terhadap Kinerja Keuangan Pemerintah Daerah Kabupaten/Kota Di Provinsi Jawa Tengah ]]>
<![CDATA[Fariz Isyraqi Aryasandi]]>;
<![CDATA[Fajar Syaiful Akbar]]>
<![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.v6i10.3752
<![CDATA[Utilizing data collected from 2018 to 2022, this research will analyze the influence of local original income, transfer income and economic growth of Regency/City Regional Governments in Central Java Province. The object of this research is the Regency/City Regional Government of Central Java Province. This research data was compiled using statistical information on Gross Regional Domestic Product (GRDP) and reports on the realization of the APBD budget of Regency/City Regional Governments in Central Java Province. This type of research is quantitative research. The sampling method used was purposive sampling with a total of 33 Regency/City local governments selected as samples. Secondary sources, such as papers released by the official DJPK website of the Ministry of Finance and the Central Statistics Agency, were the data sources used in this research. Research data were analyzed using multiple linear regression. Regional original income, transfer income and economic growth are three factors that influence the performance of district and city government budgets in Central Java Province, according to the research. This study finds that although local revenue has a negative influence and transfer income has a positive influence on the financial performance of the regional government of Central Java Province, economic growth has the opposite impact.]]>
<![CDATA[Green Marketing, Brand Image dan Kualitas Produk: Faktor Kunci dalam Keputusan Pembelian The Body Shop di Surabaya ]]>
<![CDATA[Galuh Kinanti]]>;
<![CDATA[Supriyono]]>;
<![CDATA[Reiga Ritomiea Ariescy]]>
<![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.v6i10.3908
<![CDATA[In the current era of globalization, global warming is one of the most frequently discussed environmental pollution problems. One of the main problems facing the world today is global warming. The influence of green marketing helps reduce the impact of global marketing, with the presence of green marketing indicating a change in people's behavior in consuming and using certain goods or services. One company that has implemented the green marketing concept with the aim of reducing the negative impact of plastic waste is The Body Shop. This research aims to evaluate the influence of Green Marketing, Brand Image, and Product Quality on Purchasing Decisions for The Body Shop in Surabaya. Data was collected through questionnaires distributed online using Google Forms to respondents. A total of 108 respondents from The Body Shop consumers in Surabaya participated in this research. The analysis technique used is a component-based SEM method with the smartPLS application. The research results show that Green Marketing has no influence on Purchasing Decisions, while Brand Image and Product Quality have a positive and significant influence on Purchasing Decisions for The Body Shop in Surabaya.]]>
<![CDATA[Pengaruh Motivasi, Kompensasi Kerja, dan Disiplin Kerja, terhadap Kinerja Karyawan: Studi PDAM Titra Moedal Kota Semarang ]]>
<![CDATA[Fitriyantina, Sagita]]>;
<![CDATA[Sudarsi, Sri]]>
<![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.v6i10.3994
<![CDATA[This research aims to examine the influence of motivation, work compensation, and work discipline on employee performance. This research was conducted at PDAM Tirta Moedal, Semarang City using employees as samples. In determining the sample, this study used the Slovin formula to determine the sample size. Test the validity of the data using factor analysis. Data analysis was carried out using SPSS version 23 software. The research results showed that motivation had a positive and significant influence on employee performance, work compensation also played a role in influencing employee performance, apart from that work discipline had a positive and significant influence on employee performance. This research makes contributions both theoretically and practically.]]>
<![CDATA[Analisis Komparatif Literasi Keuangan Bagi Pengelolaan Keuangan Mahasiswa Manajemen Universitas Buana Perjuangan Karawang ]]>
<![CDATA[Darryl Ammanulloh Sesandi]]>;
<![CDATA[Sihabuddin]]>;
<![CDATA[Robby Fauji]]>
<![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.v6i10.4035
<![CDATA[Students, as the nation's next generation, not only have to face the increasing complexity of goods, services and financial markets, but also have to bear greater financial risks than their parents. College students have greater income and expenses than the population as a whole. Parents should teach their children about money management as many students realize that this does not make them good economic players in today's world. This research is quantitative in nature and t-test for independent samples was used to analyze the data. A total of 192 students participated in this research, both those who were working and those who were not working. Based on the study findings, there is a significant difference for financial literacy and no significant difference for financial management between working and non-working students.]]>
<![CDATA[Redesain Kursi Roda Portable untuk Lansia dengan Pendekatan Participatory Ergonomic ]]>
<![CDATA[Rahmat Nopriyansa]]>;
<![CDATA[Ch. Desi Kusmindari]]>
<![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.v6i10.4275
<![CDATA[This study aims to redesign portable wheelchairs for the elderly at RS Charitas KM 7 Palembang using a participatory ergonomic approach. At the age of 60 and above, the elderly are vulnerable to diseases affecting mobility, requiring ergonomic assistive devices such as wheelchairs. The research was conducted from May to June 2024 using primary data collection through questionnaires given to elderly wheelchair users at RS Charitas and secondary data from relevant literature. Validity and reliability tests of the questionnaire were conducted using SPSS version 25. The results showed that the functional characteristics of the wheelchair (standard shape, adjustable and foldable, additional activity functions, footrests, flat surfaces, metal handles, and easy to clean) significantly affect the comfort and ease of use of the wheelchair. The regression model used is quite good at explaining variations in the dependent variable, although there are other factors outside the model that also influence the comfort and ease of use of the wheelchair.]]>
<![CDATA[The Effect of Tam Factor on Repurchase Intention in E-Satisfaction Mediation on the Millenial Generation: Study on Go-Pay E-Wallet ]]>
<![CDATA[Provitadiaz Wibowo]]>;
<![CDATA[Nuri Herachwati]]>;
<![CDATA[Zuyyinah Choirunisa]]>
<![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.v6i10.4279
<![CDATA[Every firm in technology industy needs to adapt in the current business environtment so they can adapt and survive in the midst of intense competition. Technology Aceptance Model (TAM) is one of the tools that can be used to penetrate the current business environtment. The purpose of this study is to analyse the effect of TAM factor on repurchase intentention using e-satisfaction as mediating effect. The variable used in this study are security, ease of use, privacy concern, e-satisfaction, repurchase intention. This research use quantitative method using quesionaaires. The population used in this study are millennial generation in the city Surabaya who used e-wallet Gopay. The sampling technique in this research is using non probability sampling and consisted of 385 people. Data were analyse using SEM-PLS method. From the result of the study concluded that among all variable were found to have positive and significant effect towards repurchase intention exlude the variable of privacy concern.]]>
<![CDATA[Analisis Kinerja Pegawai pada Dinas Pertanian Kabupaten Karawang ]]>
<![CDATA[Safitri, Intan Meliyani]]>;
<![CDATA[Budi Rismayadi]]>;
<![CDATA[Wike Pertiwi]]>
<![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.v6i10.4680
<![CDATA[In the era of organizational dynamics and changing business environments, enhancing employee performance becomes a pivotal factor for the success of an institution. This research aims to investigate and comprehensively analyze the performance of employees in the Department of Agriculture of Karawang Regency. The method in this research is descriptive qualitative. The results of this studyindicate that motivational aspects, such as the fulfillment of physiological needs, security, social relationships, recognition, and self-actualization, have a positive impact on employee performance. A profound understanding of the contributions of employees with initials L, A, and D in achieving quantity targets, maintaining quality, and ensuring timely completion of tasks provides a foundation for designing effective workplace motivation strategies.]]>
<![CDATA[Pengaruh Kualitas Produk, Gaya Hidup dan Kepribadian terhadap Keputusan Pembelian Sepeda Motor PCX di Kecamatan Blora Kabupaten Blora ]]>
<![CDATA[Oktaviani, Shinta]]>;
<![CDATA[Nina Adelina]]>
<![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.v6i10.4768
<![CDATA[The aim of this study was to determine the effect of product quality, lifestyle and personality on purchasing decisions for Honda PCX motorcycles in Blora Blora subdistrict, either partially or simultaneously. The research method used by the population is consumers who come to Honda motorbikes in Blora Blora Regency. The sample of this research is 96 respondents. Data collection techniques using a questionnaire. The analytical tools used are instrument tests (validity test, reliability test), classical assumptions (normality test, multicollinearity and heteroscedasticity test), hypothesis test (multiple linear regression analysis, t test, F test and coefficient of determination test (R2). The results showed that the variables of product quality, lifestyle and personality had a significant influence on purchasing decisions for Honda PCX motorbikes in Blora Blora District partially or simultaneously.]]>
