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 Kompetensi dan Komunikasi Terhadap Kinerja Karyawan PT Beta Pharmacon ]]>
<![CDATA[Sulistyaningsih]]>;
<![CDATA[Sari Marliani]]>;
<![CDATA[July Yuliawati]]>
<![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 ]]>
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DOI: 10.47467/alkharaj.v6i12.4476
<![CDATA[Performance is the work result that can be achieved by individuals or work teams within an organization to achieve organizational goals within a certain period of time. Competence is defined as an individual's ability to carry out a job correctly and with excellence. Reciprocal activities in conveying messages, using message delivery media or without media, are defined as communication processes. This research aims to determine and analyze the influence of competency and communication variables on the performance of PT Beta Pharmacon. The quantitative descriptive research design used multiple linear regression verification a population of 388 employees, and used a proportional starting random sampling technique with the Slovin formula and a sample of 80 was determined. The results of the descriptive analysis of the competency are in good criteria, the communication is in good criteria and the performance is in good criteria. The results of the verification analysis of the competency variable (X1) partially have a very significant influence on employee performance, the communication variable (X2) partially has a very significant influence on employee performance, while the competency variable (X1) and communication variable (X2) have a simultaneous influence on employee performance (Y).]]>
<![CDATA[Pengaruh Kepuasan Kerja, Work Life Balance dan Pengakuan Terhadap Keterlibatan Kerja Karyawan ]]>
<![CDATA[Muhammad Adhitya Handaka]]>;
<![CDATA[Mohammad Fauzan]]>
<![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 ]]>
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DOI: 10.47467/alkharaj.v6i12.4480
<![CDATA[The purpose of the study was to analyze and explain the effect of (1) job satisfaction on employee work engagement, (2) work-life balance on employee work engagement (3) recognition of employee work involvement of PT Jaya Arnikon in the city of Semarang. This type of research is explanatory research. The sample was 102 employees. Data collection uses a questionnaire using a google form, which is then sent to each respondent. Data analysis uses multiple linear regression. For the purpose of analysis, instrument tests are carried out; model test and hypothesis test with the help of SPSS software. The findings of the research results were (1) Job satisfaction has a positive effect on employee work involvement (2) Work-life balance has a positive effect on employee work involvement (3) Recognition has a positive effect on employee work engagement of PT Jaya Arnikon. Keywords: Job Satisfaction; Work-Life Balance; Recognition]]>
<![CDATA[Pengaruh Hedonic Shopping Motives dan Promosi Penjualan Terhadap Impulsive Buying: Studi pada Konsumen Gudang Kosmetik Purwokerto ]]>
<![CDATA[Dinda Puspa Salsabilla]]>;
<![CDATA[Restu Frida Utami]]>;
<![CDATA[Arini Hidayah]]>;
<![CDATA[Alfato Yusnar Kharismasyah]]>
<![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 ]]>
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DOI: 10.47467/alkharaj.v6i12.4513
<![CDATA[The increasingly rapid and stringent development of the cosmetics industry requires companies to continue improving their strategies and innovations to survive and compete. This research analyzes the influence of hedonic shopping motives and sales promotions on impulsive buying. This type of research is quantitative research. The number of samples in this study was 106 respondents taken based on purposive sampling techniques. Data analysis in this study used multiple linear regression analysis with the help of SPSS software version 26.00. The research results showed that 1) hedonic shopping motives have a positive and significant effect on impulsive buying, 2) sales promotions have a positive and significant effect on impulsive buying, 3) There are no differences in impulse buying behavior based on employment status.]]>
<![CDATA[Pengaruh Efikasi Diri dan Kreativitas Terhadap Kinerja Karyawan Bagian Pramuniaga di Metro Department Store Karawang ]]>
<![CDATA[Mila Amalia Firdaus]]>;
<![CDATA[Enjang Suherman]]>;
<![CDATA[Flora Patricia Anggela]]>
<![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 ]]>
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DOI: 10.47467/alkharaj.v6i12.4517
<![CDATA[The aim of the researcher in conducting research was to determine the influence of self-efficacy on employee performance, to determine the influence of creativity on employee performance and to determine the influence of self-efficacy and creativity on employee performance (sales assistant department) at Metro Department store Karawang. This research design uses quantitative methods, the sampling technique used is probability sampling. Testing was carried out through validity and reliability testing of 30 respondents from a total population of 100 sales assistant employees with a sampling technique of 80 people obtained through Slovin. The method used in this research uses multiple linear regression analysis which was tested using SPSS 26 software. The results of this research show that there is a significant and partially positive influence of self-efficacy on employee performance variables, there is a significant and partially positive influence of creativity on employee performance and there is Simultaneous significant and positive influence of self-efficacy and creativity on employee performance (sales assistant department) at Metro Department store Karawang.]]>
<![CDATA[Determinan Pertumbuhan Laba pada Perusahaan Industri Makanan dan Minuman Periode 2018-2022 ]]>
<![CDATA[Anisa Yasmin Caniago]]>;
<![CDATA[Kartika Hendra Titisari]]>;
<![CDATA[Anita Wijayanti]]>
<![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 ]]>
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DOI: 10.47467/alkharaj.v6i12.4538
<![CDATA[Financial reports can be used as an instrument to assess company profit growth. Profit growth can be measured using financial and non-financial indicators. The researcher re-examined the debt to equity ratio, current ratio, total asset turnover, institutional ownership and independent board of commissioners on profit growth in food and beverage subsector companies listed on the Indonesian stock exchange. Quantitative research is defined as a systematic investigation of phenomena by collecting data that can be measured by performing statistical, mathematical or computational techniques. The population in this study are companies in the group of manufacturing companies listed on the Indonesian Stock Exchange (BEI) during the observation year 2018 - 2022. The sample in this study used a purposive sampling method. This research uses multiple linear analysis methods, testing independent variables is carried out on more than one variable. Data testing was carried out using SPSS and was carried out in stages. This research aims to test and analyze the influence of the variables debt to equity ratio, current ratio, total asset turnover, institutional ownership and independent board of commissioners on profit growth. The population used in this research is food and beverage sub-sector companies listed on the Indonesia Stock Exchange (BEI) for the 2018 - 2022 period.]]>
<![CDATA[Pengaruh Inventory Intensity, Thin Capitalization, Capital Intensity, Research and Development dan Multinationality Terhadap Tax Aggressiveness pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia (BEI) Periode 2020-2022 ]]>
<![CDATA[Lucky Bestian Febrianto]]>;
<![CDATA[Rr. Tjahjaning Poerwati]]>
<![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 ]]>
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DOI: 10.47467/alkharaj.v6i12.4540
<![CDATA[Thisi study aims to examined and analyzed the effect of Inventory Intensity, Thin Capitalization, Capital Intensity, Research and Development and Multinationality on Tax aggressiveness of manufacturing companies listed in the Indonesia Stock Exchange. The population of this research iis manufacturing companies ilisted in the Indonesia Stock Exchange (IDX) during the years 2020-2022. Samples are included in the criteria of thisi study were 335 companies using purposive samplingi method. This research datai analysis methods iusing thei multiple linear regressioni analysis. The results of the study indicate that the Thin Capitalization and Multinationality variable has a positive effect on Tax Aggressiveness. While Inventory Intensity, Capital Intensity and Research and Development do not affect Tax Aggressiveness.]]>
<![CDATA[Analisis Intellectual Capital dan Relationship Satisfaction Terhadap Business Performance: Studi UMKM Rumah Makan Nasi Padang di Kota Sukabumi ]]>
<![CDATA[Nabila Maulana Yusup, Silva]]>;
<![CDATA[R Deni Muhammad Danial]]>;
<![CDATA[Nor Norisanti]]>
<![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 ]]>
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DOI: 10.47467/alkharaj.v6i12.4555
<![CDATA[Micro, Small and Medium Enterprises or what are often called UMKM support 60% of the Indonesian economy. Sukabumi is an area that has 57,319 UMKM, one of which is Padang rice restaurant UMKM. Nasi Padang restaurant UMKM is Padang or Minangkabau cuisine, a cultural heritage from generation to generation, maintaining the authenticity of the tastes of the past as a regional identity that has problems with business performance as well as intellectual capital and relationship satisfaction. The aim of this research is to find out how intellectual capital and relationship satisfaction influence the business performance of UMKM at Nasi Padang restaurants in the city of Sukabumi. The population in this study were UMKM Padang rice restaurants in the city of Sukabumi. The method used is a quantitative method with an associative descriptive approach. With a total sample of 51 with saturated sampling. The statistical results of the f test (simultaneous) show a simultaneous and significant influence of the intellectual capital and relationship satisfaction variables on business performance. Based on the statistical results of the t test (partial test), intellectual capital has a negative and insignificant effect on business performance. Meanwhile, relationship satisfaction has a positive and significant effect on business performance.]]>
<![CDATA[Determinants of Tax Avoidance with Profitability as a Moderating Variable ]]>
<![CDATA[Anindita Maya Pratita]]>;
<![CDATA[Sri Wahyuni]]>;
<![CDATA[Ani Kusbandiyah]]>;
<![CDATA[Tiara Pandansari]]>
<![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 ]]>
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DOI: 10.47467/alkharaj.v6i12.4572
<![CDATA[This research aims to test the influence of sales growth, leverage and transfer pricing on tax avoidance with profitability as a moderating variable. The population in this research is mining sub-sector manufacturing companies listed on the Indonesia Stock Exchange in 2019-2022. The sampling method used purposive sampling which resulted in 165 samples from 63 companies. The results of this research show that sales growth have an positive effect on tax avoidance and transfer pricing have an negative effect on Tax Avoidance. Leverage has no effect on tax avoidance. This study found empirical evidence that Profitability strengthens the influence of the Leverage and Transfer Pricing variables on tax avoidance. Profitability weakens the influence of the sales growth on tax avoidance. Keywords: Tax Avoidance; Sales Growth; Leverage; Transfer Pricing; Profitability.]]>
<![CDATA[Pengaruh Budaya Organisasional dan Kepribadian Terhadap Organizational Citizenship Behavior dengan Komitmen Organisasional Sebagai Mediasi : Studi pada Satuan Lalu Lintas Kepolisian Resor Kota Pati ]]>
<![CDATA[Syafrudin Candra Prayikno]]>;
<![CDATA[Euis Soliha]]>
<![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 ]]>
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DOI: 10.47467/alkharaj.v6i12.4583
<![CDATA[The purpose of this study is to analyze and describe the influence of organizational culture and personality on Organizational Citizenship Behavior mediated by organizational commitment on Traffic Unit of Pati City Police Resort. The population used in this study were 102 members of Traffic Unit of Pati City Police Resort. The sampling method in this study used census. Data analysis technique used regression using SPSS program and Sobel test. The results of this study can be concluded that organizational culture has a positive effect on organizational commitment. Personality has a positive effect on organizational commitment. Organizational culture has a positive effect on OCB. Personality has a positive effect on OCB. Work motivation has a positive effect on employee performance. Organizational commitment is able to mediate the influence of organizational culture on OCB. Organizational commitment is able to mediate the influence of personality on OCB.]]>
<![CDATA[The Effect of Objective and Subjective Financial Literacy on Risky Credit Behavior Moderated by Financial Self-efficacy ]]>
<![CDATA[Dea Amanda Putri]]>;
<![CDATA[Erna Sulistyowati]]>;
<![CDATA[Sofie Yunida Putri]]>
<![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 ]]>
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DOI: 10.47467/alkharaj.v6i12.4585
<![CDATA[This study seeks to investigate the impact of both objective and perceived financial knowledge on high-risk credit behaviors among accounting students in Surabaya, with confidence in managing finances serving as a mediator. Utilizing Structural Equation Modeling (SEM) and Partial Least Squares (PLS) for data analysis, the research collected data from 100 accounting students in Surabaya who use pay later services, selected through purposive sampling. The results indicate that objective financial knowledge significantly influences confidence in managing finances, which subsequently has a significant effect on high-risk credit behaviors. However, objective financial knowledge does not have a direct impact on high-risk credit behaviors, and perceived financial knowledge does not influence either high-risk credit behaviors or confidence in managing finances. Additionally, confidence in managing finances does not mediate the relationship between either type of financial literacy and high-risk credit behaviors. This study underscores the importance of enhancing financial knowledge and self-confidence among accounting students to curb high-risk credit behaviors. The findings offer valuable insights for future research in this area and contribute to the development of theories related to planned behavior, financial knowledge, and confidence in managing finances in mitigating high-risk credit behaviors, particularly with the increasing use of pay later credit options.]]>
