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Dedi Junaedi
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Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
ISSN : 26562871     EISSN : 26564351     DOI : https://doi.org/10.47467/alkharaj
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 93 Documents
Search results for , issue "Vol. 7 No. 1 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan " : 93 Documents clear
Pengaruh Praktik Green Human Resource Management Terhadap Turnover Pegawai Dimediasi Lingkungan Kerja pada Bank BRI Cabang Gorontalo Ridwan Nur Bahri Miolo; Robiyati Podungge; Rezkiawan Tantawi
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.v7i1.5463

Abstract

This research aims to determine the effect of Green Human Resource Management Practices on Employee Turnover Mediated by the Work Environment at Bank BRI Gorontalo Branch. The population of this research is contract employees at Bank BRI Gorontalo Branch. The sampling technique taken in this research uses an incidental technique, the number of samples is taken in research using the Slovin formula, namely 66 respondents. Data collection techniques in this research used observation, questionnaires, interviews and documentation. The analytical test tool used in testing this research is multiple linear regression. The data analysis method uses the SPSS 22 application. The results of this research show that, (1) Green Human Resources cannot have a significant effect on Employee Turnover at Bank BRI Gorontalo Branch, (2) Green Human Resources can have a significant effect on the Work Environment at Bank BRI Gorontalo Branch , (3) The Work Environment can have a significant effect on Employee Turnover at Bank BRI Gorontalo Branch, (4) The Work Environment can mediate the influence of Green Human Resources on Employee Turnover at Bank BRI Gorontalo Branch.
Kepemilikan Asing, Afiliasi Grup Bisnis, dan Kinerja Perusahaan Pramesti Putri Ismayadewi; Noorlaily Fitdiarini
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.v7i1.5475

Abstract

This study is aim to determine the effect of foreign ownership that moderated by business group affiliation on firm performance in Indonesia. This study uses multiple linear regression analysis with 269 samples of manufacturing listed firm on Indonesia Stock Exchange during 2011-2017. The independent variable of this study is foreign ownership, the dependent variable is firm performance measured by ROA, the moderating variable is business group affiliation and the control variables are age, size and leverage. The results shows that foreign ownership has a positive and significant effect on firm performance and business group affiliation weakened the positive effect of foreign institutional on firm performance.
Analisis Manajemen Strategis pada PDAM Surya Sembada Kota Surabaya Endri Haryati; Agus Purbo Widodo; Gogi Kurniawan
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.v7i1.5488

Abstract

Management is a series of processes that include planning, organizing, implementing, supervising, evaluating and controlling activities in order to empower all organizational/company resources, both human resource capital, financial capital, materials (land, natural resources or raw materials), and technology optimally to achieve organizational/company goals. A grand strategy is a general plan consisting of major steps taken by a company to achieve long-term goals. There are three types of grand strategies, namely growth, diversification, stability, and retrenchment. In their efforts to survive, develop, and make a profit, entrepreneurs carry out a marketing mix. Marketers can use a service marketing mix, which is an evolution of the goods marketing mix, to determine the service features they will offer to customers. Marketing includes actions that are useful for creating, developing, and distributing goods made according to the demands of prospective buyers based on the ability to make goods. PDAM Surya Sembada Surabaya, based in Surabaya, East Java, is one of the most reliable and leading regional drinking water companies in Indonesia to date. This company has been established since 1976 and is owned by the Surabaya City Government. The strategy creation at PDAM Surya Sembada Surabaya, in the form of a discount on the cost of installing new house line connections applies to all groups of household customers, including business customers, real estate customers, general social customers, and special social customers. Pipe renewal is a product. PDAM wants to replace or repair pipes that are currently operating. This must be done because the current pipes have been operating since 1980. PDAM Surya Sembada wants to keep up with the times by launching a Network Product—Customer Information Service (CIS). With CIS, the people of Surabaya can carry out administrative activities related to water affairs such as recording meters, filing complaints, and adding new lists without having to come to the PDAM office. PDAM Surya Sembada wants to keep up with the times by launching a Network Product—Customer Information Service (CIS). With CIS, the people of Surabaya can carry out administrative activities related to water affairs such as recording meters, filing complaints, and adding new lists without having to come to the PDAM office.
Komparasi Tingkat Risiko Kredit, Risiko Likuiditas, dan Risiko Operasional Bank Syariah di Indonesia pada Masa Sebelum, Selama, dan Setelah Pandemi COVID-19 Isnaini Rochmah; Putra, Rediyanto
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.v7i1.5531

Abstract

This study aims to provide evidence of the long-term impact of the COVID-19 pandemic on the level of risk of Islamic banking in Indonesia. This study examines differences in the level of risk of Islamic banking in Indonesia, especially in credit, liquidity, and operational risks before, during, and after the COVID-19 pandemic. To measure these risks, we used the ratios of NPF Net, NPF Gross, FDR, BOPO, and CIR with a one-way ANOVA analysis tool. This study took a research sample of 11 Islamic banks with the time period 2018-2023. The results showed that There is no difference in credit risk, liquidity risk, and operational risk of Islamic banks in Indonesia.
Faktor-faktor yang Mempengaruhi Minat Masyarakat dalam Mengeluarkan Zakat Melalui Badan Amil Zakat Nasional (BAZNAS) di Kota Mataram Ayu, Auugerah; Huzaini , Moh.
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.v7i1.5532

Abstract

Zakat is one of the pillars of Islam; where if all Muslims have assets that exceed the nisab limit, they are obliged to pay zakat to comply with religious teachings and to cleanse their assets of things that are haram to achieve the blessing of Allah SWT. Zakat is also an asset determined to make humanitarian contributions and valid for a long time. This study aims to analyze the influence of trust, income, transparency and religiosity, moderated by the public interest in paying zakat at BAZNAS Mataram City. This study used quantitative research and an associative approach, where non-probability sampling through a purposive sampling approach was implemented in the data collection of this study. The respondents were determined to 100 respondents. This study uses primary data, whose data is collected through questionnaires or questionnaires. After that, Structural Equation Modeling (SEM) was implemented in the data analysis with the help of SmartPLS 4.0 software. This study showed the results that indicate that trust and religiosity have a positive and significant effect on people's interest in paying zakat at BAZNAS Mataram City. In contrast, income and transparency have a positive impact, although not substantial, on people's interest in paying zakat at BAZNAS Mataram City, while trust, income, and transparency moderated by religiosity these three variables have a positive effect. However, trust only significantly affects people's interest in paying for zakat at the National Zakat Agency of Mataram City.
Pengaruh Reputasi Auditor, Spesialisasi Auditor terhadap Kualitas Audit dengan Fee Audit sebagai Pemoderasi Arum, Dwi Sekar; Imang Dapit Pamungkas
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.v7i1.5627

Abstract

This study seeks to investigate how auditor reputation and specialization influence audit quality, with audit fees playing a moderating role. The research focuses on transportation service companies listed on the IDX from 2019 to 2023. A purposive sampling method was employed to select a sample of 21 companies, observed over a period of five years. Utilizing quantitative research methods, data for this study were sourced from the IDX, and regression analysis using WarpPLS 8.0 was applied as the analytical approach. The research results show that auditor reputation has a positive effect on audit quality, while auditor specialization has a no effect and audit fees cannot moderate the relationship between auditor reputation and auditor specialization and audit quality. Studi ini mempunyai tujuan untuk memeriksa dampak reputasi serta spesialisasi auditor pada kualitas audit, serta memperhatikan pengaruh fee audit sebagai faktor pemoderasi. Fokus studi ini ialah pada seluruh perusahaan jasa transportasi yang ada di BEI selama periode 2019-2023. Pada studi ini, diperoleh 105 sampel dengan mempergunakan metode purposive sampling, serta data diamati selama 5 tahun. Pendekatan yang dipergunakan ialah studi kuantitatif, dengan data yang diperoleh dari BEI. Analisa dijalankan mempergunakan analisis regresi melalui perangkat lunak WarpPLS 8.0. Hasil penelitian menunjukan bahwa reputasi auditor berpengaruh positif terhadap kualitas audit, sedangkan spesialisasi auditor tidak berpengaruh dan fee audit tidak dapat memoderasi hubungan reputasi audior dan spesialisasi auditor dengan kualitas audit.
Strategic Analysis PT. Panorama Sentrawisata, TBK. (PANR) Putu Devangga Makarabaja
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.v7i1.5637

Abstract

This study discusses the strategic analysis of PT. Panorama Sentrawisata Tbk. (PANR), a tourism company operating in Indonesia and listed on the Indonesian Stock Exchange. In the context of industrial recovery after the COVID-19 pandemic, PT. Panorama is faced with the challenge of designing a sustainable and competitive strategy. Based on various analyses, including the EFE, IFE, BCG, and QSPM matrices, this research recommends a product development strategy to develop new tourism services and expand into the concert promoter business. This step was taken as an effort to attract tourist interest and increase the company's competitiveness. This research emphasizes the importance of detailed planning and youth workforce development to understand current market trends.
Pengaruh Penataan Produk dan Brand Image Terhadap Impulse Buying di Superindo Menur Surabaya Hestin Rinda; Liling Listyawati; Hadi Sugiyanto
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.v7i1.5662

Abstract

This study aims to find out and analyze the influence of product structuring and Brand Image on Impulse Buying in Superindo Menur Surabaya. The variables used in this study are independent variables (X) and dependent variables (Y). The independent variables in this study are product structuring (X1) and Brand Image (X2), while the dependent variable (Y) is Impulse Buying In this study, a quantitative approach is used by collecting data through questionnaires, library studies, and documentation. The population used is all consumers who have made a purchase at Superindo Menur Surabaya at least once. Using a sampling technique, namely a non-probability technique with a purposive sampling method with the following criteria: consumers, both men and women aged 18-50 years who are in the city of Surabaya, have visited at least one time at Superindo Menur Surabaya. The data in this study were tested using validity tests, reliability tests, classical assumption tests, multiple linear regressions, and hypotheses. The results of this study show that product structuring has a significant effect on impulse buying, brand image has a significant effect on impulse buying, product structuring and brand image have a significant effect together on impulse buying in Superindo Menur Surabaya.
Analisis SWOT dan QSPM untuk Perumusan Strategi Pemasaran pada PT. Gerongan Surajaya Nuraini Rahmawati; Anita Asnawi; Liling Listyawati
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.v7i1.5665

Abstract

                PT Gerongan Surajaya is a company that produces springbed mattresses and complementary items such as divans, pillows, and vacuum mattresses that have been established since 1992. In running its business, the right marketing strategy is needed in order to compete with similar or other competitors. The purpose of this research is to analyze the internal and external factors that influence and can influence marketing strategy-making decisions at PT Gerongan Surajaya. The research method was carried out in a descriptive qualitative way, and data collection was carried out by means of interviews, observations, and also literature reviews. The approach taken in this research is SWOT analysis (Strength, Weakness, Opportunity, Threats), IFE-EFE and IE matrix, SWOT matrix, and QSPM matrix. The results obtained from this study are known that the company's position is in the Grow and Build position with IFE results of 3,069 and EFE results of 3,241. Then in the QSPM matrix it is known that the priority development strategy that needs to be done is to always update and pursue the trends needed by the market based on the results of the first rank score, namely TAS, which is 0.76.
Pengaruh Sales Growth, Koneksi Politik, Good Corporate Governance dan Investment Opportunity Set Terhadap Tax Avoidance: Studi pada Perusahaan Manufaktur Sub Sektor Industri Dasar dan Kimia Yang Terdaftar di Bursa Efek Indonesia Periode 2021-2023 Ida Ayu Mirah Dwi Sasmitha; I Ketut Jati
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.v7i1.5694

Abstract

Taxes are one of the largest state revenues in the state budget and have a major contribution to economic growth and play an important role in maintaining public welfare. The purpose of this study is to empirically examine the effect of sales growth, political connections, board of commissioners, institutional ownership, audit committee, audit quality and investment opportunity set on tax avoidance in manufacturing companies in the basic and chemical industry sub-sectors for the 2021-2023 period. The population in this study were all manufacturing companies in the basic and chemical industry sub-sectors listed on the Indonesia Stock Exchange for the period 2021-2023, the sampling technique in the study, namely purposive sampling technique so that 123 observational samples were obtained. The results of this study found that sales growth, institutional ownership and audit committee have a negative and significant effect on tax avoidance. Political connections have a positive and significant effect on tax avoidance, while the board of commissioners, audit quality and investment opportunity set have no effect on tax avoidance. The implication of this research for business practices and investors is referring to the research results that the variables of sales growth, institutional ownership, audit committee and political connections have an influence on tax avoidance. The practical implications of this research provide that interested parties can make wiser and more informative decisions, which not only consider potential financial benefits but also risks related to corporate governance and reputation.

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