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.
Articles
114 Documents
Search results for
, issue
"Vol. 6 No. 12 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan "
:
114 Documents
clear
<![CDATA[Analisis Profitabilitas dan Likuiditas dalam Menilai Kinerja Keuangan PT Wilmar Cahaya Indonesia, TBK Tahun 2019-2023 ]]>
<![CDATA[Nadia Gustia Fitri]]>;
<![CDATA[Sihabudin]]>;
<![CDATA[Robby Fauji]]>
<![CDATA[ Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 12 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah ]]>
Publisher : <![CDATA[Intitut Agama Islam Nasional Laa Roiba Bogor ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.47467/alkharaj.v6i12.4828
<![CDATA[This study aims to determine the performance of companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023 using Profitability and Liquidity financial ratio analysis. The type of research used is Descriptive Quantitative data used in the form of numbers or qualitative data arranged in the form of numbers. Data and Information are obtained from the Indonesia Stock Exchange. Based on the Liquidity ratio, it has increased every year so that the company is categorized as being in good condition, while based on Profitability, it shows a decline so that it can be said that the company is in poor condition]]>
<![CDATA[Analisis Laporan Keuangan dalam Menilai Kinerja Keuangan pada PT. Tempo Scan Pacific TBK ]]>
<![CDATA[Pipih Ridayanti]]>;
<![CDATA[Sihabudin]]>;
<![CDATA[Robby Fauji]]>
<![CDATA[ Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 12 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah ]]>
Publisher : <![CDATA[Intitut Agama Islam Nasional Laa Roiba Bogor ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.47467/alkharaj.v6i12.4829
<![CDATA[The financial overall performance of an organisation is an outline of the sports that have been achieved to acquire commercial enterprise goals at a selected time. It also serves as a reference cloth for finding out the extent to which the organisation has achieved its fulfilment goals so that it will preserve its balance. you can examine the financial reports of the enterprise to learn about its monetary overall performance. A dating analysis of the objects within the economic reviews, also known as financial report evaluation, is important for the reviews to be meaningful for fascinated events. utilising liquidity ratios (contemporary ratio, brief ratio, and cash ratio) and profitability ratios (net income margin, gross profit margin, return on belongings, and return on equity), the reason of this look at is to observe PT Tempo Scan Pacific Tbk's financial performance from 2019 to 2023. the general liquidity ratio indicates that the agency is in precise health, regardless of fluctuations between 2019 and 2023. The decline within the profitability ratio indicates that the commercial enterprise is in negative condition.]]>
<![CDATA[Pengaruh Disiplin Kerja dan Motivasi Terhadap Kinerja Pegawai Pengadilan Negeri Karawang Kelas 1b ]]>
<![CDATA[Widya Sri Hartati]]>;
<![CDATA[Suroso]]>;
<![CDATA[Syifa Pramudita Faddila]]>
<![CDATA[ Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 12 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah ]]>
Publisher : <![CDATA[Intitut Agama Islam Nasional Laa Roiba Bogor ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.47467/alkharaj.v6i12.4830
<![CDATA[The aim of this research is to examine the influence of work discipline and motivation on performance. This research uses quantitative methodology through a verification approach, a sample of 75 people from Class 1B Karawang District Court employees. Correlation test results with a sig value of 0.001 < 0.05. So it can be concluded that there is a correlation between the independent variable work discipline and the dependent variable performance. Correlation test results with a sig value of 0.001 < 0.05. It can be concluded that motivation has a positive and significant effect on performance. The calculated F calculation results are 93.290 > Ftable 3.12, and the sig value is 0.001 < 0.05, so Ho is rejected. Based on these two test results, there is a simultaneous influence between work discipline and motivation variables on performance of 72.2%, the remaining 27.8% is influenced by other variables not measured in this research]]>
<![CDATA[Determinan yang Mempengaruhi Kualitas Audit dengan Due Professional Care Sebagai Variabel Intervening Pada Inspektorat Daerah Kota Palembang ]]>
<![CDATA[Tiara Septiani]]>;
<![CDATA[Periansya]]>;
<![CDATA[M. Husni Mubarok]]>
<![CDATA[ Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 12 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah ]]>
Publisher : <![CDATA[Intitut Agama Islam Nasional Laa Roiba Bogor ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.47467/alkharaj.v6i12.4831
<![CDATA[This research aims to determine the direct and indirect influence of Competency, Accountability, and Time Budget Pressure on Audit Quality through Due Professional Care as an Intervening Variable. This research is quantitative research, using primary data in the form of a questionnaire. The population in this study was 61 Palembang City Regional Inspectorate Auditors, using simple random sampling, so there were 38 samples. The data analysis technique used is multiple linear regression, using SPSS version 2.6 software as a hypothesis testing tool. The research results show that Competency has no direct effect on Due Professional Care, Accountability and Time Budget Pressure have an effect on Due Professional Care, Competency and Due Professional Care have an effect on Audit Quality, Accountability and Time Budget Pressure have no effect on Audit Quality. Simultaneously Competence, Accountability and Time Budget Pressure influence Due Professional Care, and indirectly Competency, Accountability and Time Budget Pressure influence Audit Quality through Due Professional Care.]]>
<![CDATA[Determinan Tax Effort pada Pemerintah Kabupaten/Kota di Provinsi Sumatera Selatan ]]>
<![CDATA[Intan Yuriska]]>;
<![CDATA[Faridah]]>;
<![CDATA[Muhammad Husni Mubarok]]>
<![CDATA[ Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 12 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah ]]>
Publisher : <![CDATA[Intitut Agama Islam Nasional Laa Roiba Bogor ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.47467/alkharaj.v6i12.4832
<![CDATA[The purpose of this study is to ascertain how tax effort in South Sumatra Province's regency and city governments is impacted by general allocation funds, special allocation funds, revenue sharing funds, and regional spending. This study is quantitative and uses secondary data from the Supreme Audit Agency's official website (www.bpk.go.id). From 2018 to 2022, 17 regencies and cities in the South Sumatra Province served as the study's population. A non-probability sampling procedure with a saturated sample type was utilized for the sample selection, resulting in a total of 85 samples. The study's findings suggest that regional spending, revenue sharing funds, special allocation funds, and general allocation funds all have a favorable and substantial impact on tax effort.]]>
<![CDATA[Dampak Beban Kerja Terhadap Kinerja Karyawan Dannis Collection Surabaya ]]>
<![CDATA[Purnasari, Esti]]>;
<![CDATA[Mahmudah, Siti]]>
<![CDATA[ Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 12 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah ]]>
Publisher : <![CDATA[Intitut Agama Islam Nasional Laa Roiba Bogor ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.47467/alkharaj.v6i12.4836
<![CDATA[This study aims to analyze the impact of workload on employee performance at Dennis Collection Surabaya. The research approach used is quantitative, with data collected through questionnaires distributed to 62 employees of Dennis Collection, and the data were analyzed using simple linear regression analysis. The results show a positive and significant relationship between workload and employee performance, with a contribution of 37.6 percent. This indicates that the increase in workload at Dennis Collection is significantly related to the improvement in employee performance. These findings highlight the importance of effective workload management in enhancing employee performance and maintaining their well-being, such as through appropriate workload balancing strategies, providing adequate resources, and offering suitable rewards to maintain employee motivation and performance. These findings make an important contribution to the human resource management literature and offer practical recommendations for managing workload in a dynamic work environment. Additionally, they provide a framework for more effective management strategies in the future. Therefore, it is crucial for Dennis Collection to continuously monitor and adjust employee workloads to ensure they remain within reasonable limits and support the balance between work demands and employee well-being.]]>
<![CDATA[Pengaruh Pengetahuan Perpajakan, Sanksi Pajak dan Tarif Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi pada KPP Pratama Batam Selatan Dengan Sistem Perpajakan Online Sebagai Variabel Intervening ]]>
<![CDATA[Rucyana]]>;
<![CDATA[Satriawan, Bambang]]>;
<![CDATA[Puspita Dewi, Nolla]]>
<![CDATA[ Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 12 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah ]]>
Publisher : <![CDATA[Intitut Agama Islam Nasional Laa Roiba Bogor ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.47467/alkharaj.v6i12.4839
<![CDATA[This study aims to determine the effect of tax knowledge, tax saction and tax rate on compliance taxpayer of private person with online tax system as a mediating variable at KPP Pratama Batam Selatan. The population used is an individual taxpayer registered at KPP Pratama Batam Selatan. This research is a type of quantitative research. The sampling method used in this study is accidental sampling and purposive sampling with a sample of 100 individual taxpayers who are registered at KPP Pratama Batam Selatan. This study uses primary data obtained from questionnaires. The analytical method used in this study is PLS-SEM using the SmartPLS version 4.1.0 application. The results show that the tax knowledge has a positive and significant effect on individual taxpayer compliance, tax saction has a positive and significant effect on individual taxpayer compliance, tax rate has a positive and significant effect on individual taxpayer compliance, online tax system has a positive and significant effect on individual taxpayer compliance. The tax knowledge, tax sanction and tax rate have a positive and significant effect on the online tax system. The online tax system can mediate the effect of tax knowledge, tax sanction and tax rate on compliance taxpayer of private person at KPP Pratama Batam Selatan.]]>
<![CDATA[Pengaruh Mekanisme Tata Kelola Perusahaan Terhadap Kinerja Perusahaan yang Dimoderasi oleh Kualitas Audit pada Perusahaan Keluarga yang Terdaftar di Bursa Efek Indonesia ]]>
<![CDATA[Willy Kaslianto]]>;
<![CDATA[Wibisono, Chablullah]]>;
<![CDATA[Robin]]>
<![CDATA[ Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 12 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah ]]>
Publisher : <![CDATA[Intitut Agama Islam Nasional Laa Roiba Bogor ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.47467/alkharaj.v6i12.4840
<![CDATA[The government, including Bank Indonesia, has taken many steps to encourage the implementation of GCG in the banking environment. In 2006, Bank Indonesia issued Bank Indonesia Law No. 8/4/PBI/2006 on 30 January 2006 on the implementation of GCG for commercial banks. This study is a type of quantitative research because it is a comparative case study where the cause and effect effect between the dependent variable and the independent variable can be found. The samples in this study are IDX-registered companies that have family ownership and operate in the non-financial sector. The purpose of the research used was the data available in the audited financial reports of the company listed on the IDX. A sample collection method is a sampling method that determines the sample through a variety of evaluations and specific requirements in order to maximize the data obtained for the experimenter. This study uses independent variables of board size, number of independent commissioners, number of commissioner and audit committee qualifications and audit quality as comparison variables. Based on the research, the researcher can conclude that the size of the board is positive and has a significant effect on the ROE, but has no effect on the Tobin's q. Independent commission has no effect on firm performance as measured by ROE and Tobin's q. Because special committees are supposed to work professionally to monitor the activities of the company's management, it can be difficult to access the necessary information. The number of commission points does not have a significant effect on firm performance as measured by ROE or Tobin's Q. This is because financial knowledge does not always come from formal education, but rather from practical experience. The audit committee does not have a significant impact on the company's performance as indicated by ROE or Tobin's Q. The fact that the audit committee in a company is created as one of the requirements for the company to meet the regulations of the Financial Services Authority (OJK). Accounting quality cannot moderate the effect of board size on corporate performance as shown by ROE and Tobin's Q. Audit quality cannot moderate the independent auditor's impact on firm performance as measured by ROE and Tobin's Q.]]>
<![CDATA[Pengaruh Inovasi Produk Terhadap Kinerja Pemasaran: Studi Kasus pada Brand Scarlett di Sashop Kota Gorontalo ]]>
<![CDATA[Aziza Al-Hasni]]>
<![CDATA[ Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 12 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah ]]>
Publisher : <![CDATA[Intitut Agama Islam Nasional Laa Roiba Bogor ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.47467/alkharaj.v6i12.4846
<![CDATA[This research aims to analyze the influence of product innovation on marketing performance. The data used in this research is primary data, which was obtained from 85 respondents. This research uses Simple Linear Regression Analysis. The results of this research show that the Product Innovation Coefficient value is 1.401298 and the ρ (Prob) value for the variable is 0.0000. If the p-value is compared with the significance level, the p-value obtained is still smaller than the 0.01 significance level so that H0 is rejected. Thus, it can be concluded that Product Innovation has a positive and statistically significant effect on the Marketing Performance of the Scarlett Brand in Gorontalo City Sashop.]]>
<![CDATA[Pengaruh Motivasi dan Disiplin Kerja Terhadap Kinerja Karyawan PT. Ahass Daya Motor ]]>
<![CDATA[Faturachman Pramudya]]>;
<![CDATA[Suroso]]>;
<![CDATA[Maman Mulya Karnama]]>
<![CDATA[ Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 12 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah ]]>
Publisher : <![CDATA[Intitut Agama Islam Nasional Laa Roiba Bogor ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.47467/alkharaj.v6i12.4859
<![CDATA[This study aims to determine whether work discipline and motivation simultaneously or partially affect the performance of employees at PT. Ahass Daya Motor. This research uses a quantitative methodology. The study was conducted at PT. Ahass Daya. The sample for this study consisted of 36 employees of PT. Ahass Daya Motor. Saturated sampling is the approach used for sample collection in this study. Meanwhile, the analysis used is the multiple linear regression model with F and T tests using a significance level of 5%. The results of the study indicate a partial relationship between the T table value (3.172 > 2.034, T calculated > T table) and employee work motivation. Work discipline partially affects employee performance, as indicated by the T table (2.397 > 2.034). Referring to the results of the study, the factors of motivation and work discipline have an impact on the performance of employees at PT. Ahass Daya Motor.]]>
