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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 93 Documents
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Search results for , issue "Vol. 7 No. 1 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan " : 93 Documents clear
Pengaruh Financial Distress, Free Cash Flow dan Profitabilitas terhadap Earnings Management dengan Firm Size sebagai Moderasi Inten Gemi Nestiti; Bambang Satriawan; Robin
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 1 (2025): 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.v7i1.5081

Abstract

This study was conducted with the aim of testing and analyzing the influence of Financial Distress, Free Cash Flow and Profitability on Earnings Management moderated by Firm Size directly or indirectly. The population in this study were all construction companies listed on the Indonesia Stock Exchange, while the sample that met the criteria for drawing observations conducted for five years and as many as six pharmaceutical companies listed on the Indonesia Stock Exchange. This research approach uses quantitative research. The data collection technique in this study used documentation techniques and the analysis technique used was EViews (Econometric Views) analysis. The results of the study showed that the results of the first hypothesis test showed that financial distress had no significant effect on earnings management. The results of the second hypothesis test showed that free cash flow had a significant positive effect on earnings management. The results of the third hypothesis test showed that profitability had a significant positive effect on earnings management. The results of the fourth hypothesis test showed that financial distress had a significant effect on earnings management moderated by firm size. The results of the fifth hypothesis test showed that free cash flow had a significant effect on earnings management moderated by firm size. The results of the sixth hypothesis test showed that profitability had a significant effect on earnings management moderated by firm size.
Pengaruh Return on Equity, Leverage, Collateralizable Asset dan Asset Growth terhadap Kebijakan Dividen dengan Kepemilikan Manajerial sebagai Variabel Moderasi Hilda Yani; Bambang Satriawan; Robin
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 1 (2025): 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.v7i1.5082

Abstract

This study aims to analyze the influence of Return on Equity (ROE), Leverage (DER), Collateralizable Asset (CA), and Asset Growth (AG) on dividend policy, with managerial ownership as a moderating variable. Dividend policy is one of the key decisions made by corporate management to enhance shareholder welfare. This research focuses on manufacturing companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange (IDX) from 2018 to 2022. A quantitative method was employed, utilizing secondary data obtained from www.idx.co.id. After applying sampling techniques, 19 companies were selected as the research sample from a population of 30 companies. The results of the study indicate that Return on Equity (ROE), Leverage (DER), and Asset Growth (AG) do not have a significant influence on dividend policy, whereas Collateralizable Asset (CA) shows a significant influence. Additionally, managerial ownership does not moderate the relationships between Return on Equity, Leverage, Collateralizable Asset, or Asset Growth and dividend policy. These findings suggest that internal company factors such as profitability, capital structure, and asset growth, along with managerial ownership, are not always determinants of dividend policy decisions in manufacturing companies in the food and beverage sub-sector.
Pengaruh Komite Audit, Komisaris Independen, Kepemilikan Institusional terhadap Nilai Perusahaan dengan Profitabilitas sebagai Moderating pada Bank yang Terdaftar di Bursa Efek Indonesia (Tahun 2017-2023) Yuanna Hanova Ayu; Bambang Satriawan; Robin
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 1 (2025): 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.v7i1.5083

Abstract

This study aims to examine the impact of the audit committee, independent commissioners, and institutional ownership on firm value, with profitability as a moderating variable, for banks listed on the Indonesia Stock Exchange (IDX) from 2017 to 2023. The background of this research highlights the importance of good corporate governance in enhancing firm value, particularly in the banking sector, which plays a crucial role in the economy. The study seeks to analyze the extent to which these corporate governance factors influence firm value and the role of profitability in moderating these effects. This research employs a quantitative method with purposive sampling, collecting data from 48 banks listed on the IDX, of which only 15 met the sample criteria. The results show that the audit committee has a significant impact on firm value, with a t-statistic of -2.028192 and a probability of 0.0453. Conversely, independent commissioners and institutional ownership do not have a significant impact on firm value. Additionally, profitability does not significantly modify the relationship between the audit committee and firm value but has a significant effect on moderating the relationship between independent commissioners and firm value. Profitability does not influence the modification of the relationship between institutional ownership and firm value.
Penerapan K-Means Clustering dalam Pengelompokan Pendapatan Pajak Kendaraan Bermotor di Jawa Barat Yesi Grace Evelin
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 1 (2025): 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.v7i1.5084

Abstract

Motorized vehicles are now the fastest growing type of transportation due to their wide use and accessibility and are also the main source of tax revenue. This research uses a dataset from the West Java Province Bapenda on motor vehicle taxes (PKB) for the 2013-2023 period and this data is based on consistently publishes the amount of PKB Principal income and PKB Fines every year. The clustering process starts from the initial selection stage to the evaluation stage, which is carried out using Google Colab with the Python programming language. Some libraries used in this analysis include numpy, pandas, matplotlib, plotly express, and scikit-learn. The results showed that there were 5 PKB in cluster 0, 9 PKB in cluster 1, 11 PKB in cluster 2, 8 PKB in cluster 3, and 5 PKB in cluster 4.
Pengaruh Inovasi Produk dan Literasi Keuangan Terhadap Kinerja Keuangan: Peran Komitmen Pemilik Sebagai Variabel Moderasi: Studi Kasus pada UMKM di Coastal Area Tanjung Balai Karimun Novi, Azura; Muammar Khaddafi; Nolla Puspita
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 1 (2025): 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.v7i1.5096

Abstract

The purpose of this study is to examine: 1) The impact of Product Innovation on Financial Performance, 2) The influence of Financial Literacy on Financial Performance, 3) The effect of Product Innovation on Financial Performance moderated by the Role of Owner Commitment, 4) The effect of Financial Literacy on Financial Performance moderated by the Role of Owner Commitment, and 5) The impact of the Role of Owner Commitment on Financial Performance. This research is a descriptive quantitative study using primary data, with a sample of 95 respondents randomly selected from SMEs in the Coastal Area. The data was analyzed using Structural Equation Modeling (SEM) with the help of SmartPLS 3.0 software. The results of the analysis indicate that: 1) Product innovation has a significant impact on financial performance, with a t-statistic value of 2.166  >1,96, 2) Financial literacy significantly affects financial performance, with a t-statistic value of 4.401 >1,963) Product innovation does not significantly affect financial performance when moderated by the role of owner commitment, with a t-statistic value of 1.293 (less than >1,96), 4) Financial literacy does not significantly affect financial performance when moderated by the role of owner commitment, with a t-statistic value of 1.272 (less than >1,96) and 5) The role of owner commitment significantly influences financial performance, with a t-statistic value of 4.387 >1,96.
Pengaruh Informasi Akuntansi, Informasi Non Akuntansi, Manajemen Resiko Pembiayaan terhadap Keputusan Pemberian Pembiayaan yang dimoderasikan Pengalaman pada PT. Bank Riau Kepri Syariah Wilayah Kepri Maiza Tri Handayani; Chablullah Wibisono; Bambang Satriawan
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 1 (2025): 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.v7i1.5097

Abstract

The purpose of this study is to test accounting information, non-accounting information, financing risk management on financing decisions moderated by experience. This research approach uses associative research. The population in this study was 128 people who conducted financing analysis in the network of office units of PT. Bank Riau Kepri Syariah (Perseroda) in the Riau Islands Region. The sampling technique in this study used saturated samples and obtained a sample of 128 respondents. The data collection technique used a questionnaire with a Likert scale. The data analysis method used is Partial Least Square (PLS) using SmartPLS 3.0 Software. The results of this study indicate that accounting information, non-accounting information and risk management have a positive and significant effect on financing decisions, Experience moderates the effect of accounting information negatively and insignificantly on financing decisions with moderation qualifications as predictors, Experience moderates the effect of non-accounting information positively and significantly on financing decisions, with moderation qualifications as quasi moderation (pseudo moderation). Experience moderates the influence of financing risk management negatively and insignificantly on the Decision to Grant Financing with the qualification of moderation as a predictor
Usulan Strategi Pengembangan Bisnis pada Startup Unggascare Deandrie Ramadhanti; Kristina Sisilia; Imanuddin Hasbi; Agus Maolana Hidayat; Fauzan Aziz
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 1 (2025): 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.v7i1.5117

Abstract

Startups in Indonesia are growing rapidly. Startups are created to solve problems that exist in society. This is because startups are created because there are problems and solutions so that they can produce ideas to solve and anticipate these problems. Developing a startup in Indonesia is not easy, so new strategies are needed so that startups are better prepared to face competition. The aim of this research is to identify the strategies needed for future business development at the Unggacare startup. The research method used is qualitative methodology with descriptive research. These results were obtained using observation, interview and documentation techniques.The results of this research show that carrying out business development can be done using the SWOT method, in which case there are internal factors and external factors that can support all the company's needs. Unggascare uses SWOT, which contains strengths, weaknesses, opportunities and threats that can form strategies to develop the company so that it can grow in the livestock industry. Unggascare is in the Grow and Build position, this shows that the Unggascare startup company is able to grow and build, so it still needs to examine internal and external factors in order to support the strategies that need to be carried out by Unggascare.
Pengaruh Afiliasi KAP Big Four dan Komite Audit Terhadap Integritas Laporan Keuangan Farrel Rasya Agrapana; Erry Andhaniwati
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 1 (2025): 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.v7i1.5123

Abstract

This study aims to test and analyze the effect of the Big Four KAP affiliation and the audit committee on the integrity of financial statements. The population used is all companies listed on the Indonesia Stock Exchange for the period 2020-2023, with a total sample of 43 companies. The test method uses Partial Least Square (PLS) which is processed with SmartPLS Version 3.0. The results showed that the audit committee had an effect on the integrity of financial statements and the Big Four KAP affiliation had no effect on the integrity of financial statements.
Pengaruh Kompetensi, Motivasi, dan Lingkungan Kerja terhadap Kinerja Pegawai Dinas Sosial Abrar Hibatullah Hisyam; Hasmawaty AR; Sulaiman Helmi; Trisninawati
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 1 (2025): 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.v7i1.5139

Abstract

This study aimed to asses the partial or simultaneous influence of competence, motivation, and work environment on employee performance at the Dinas Sosial Kabupaten Musi Banyuasin Regency. Using the census approach, the population involved in this study was comprised of 42 Civil Servants from the Office of Sosial in Musi Banyuasin Regency. The data source utilized is primary data acquired via questionnaires distributed to employees. Using the path coefficient data from the Smart PLS 3 program, the validity test, the reliability test, the goodness of fit test, dan the hypothesis test are utilized as the analytical approach. The results indicate that competence, motivation, and work environment have a positive and statistically significant effect on employee performance, therefore all hypotheses can be accepted.
Pengaruh Kepemimpinan, Disiplin Kerja dan Motivasi Kerja Terhadap Kinerja Pegawai dengan Kepuasan Kerja Sebagai Variabel Intervening pada Pegawai Pemerintah Kabupaten Ogan Komering Ilir Transyuyan Rani Utami; Dewi Sartika
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 1 (2025): 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.v7i1.5142

Abstract

This study aims to analyze the impact of leadership, work discipline, and work motivation on employee performance with job satisfaction as an intervening variable among employees of the Ogan Komering Ilir Regency Government. The method used is path analysis, focusing on the role of job satisfaction as a mediator between work motivation and employee performance. The results show that job satisfaction significantly mediates the effect of work motivation on employee performance. Path analysis revealed a path coefficient of 0.069 with a t-statistic of 2.121, which is higher than the t-table value of 1.97, and a P-value of 0.035, which is less than the significance level of 0.05. These findings confirm that job satisfaction mediates the relationship between work motivation and employee performance, indicating that enhancing work motivation can improve employee performance through increased job satisfaction. This study highlights the importance of motivation and job satisfaction factors in improving employee performance within the Ogan Komering Ilir Regency Government.

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