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[The influence of gambler's fallacy and financial literacy on generation z's investment decisions in the digital era ]]>
<![CDATA[Fathur Baihaqi Marzuki]]>;
<![CDATA[Muhamad Daffa Azriel]]>;
<![CDATA[Prima Naomi]]>
<![CDATA[ Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 1 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah ]]>
Publisher : <![CDATA[Intitut Agama Islam Nasional Laa Roiba Bogor ]]>
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DOI: 10.47467/alkharaj.v7i1.6342
<![CDATA[Financial decisions play a significant role in determining an individual’s economic well-being, especially in today’s digital era, where access to financial services and information is much easier. Among Generation Z, who were born amidst technological advancements and have instant access to various digital platforms, financial decisions are often influenced by various factors, including cognitive biases such as the Gambler’s Fallacy (Justyanita & Agustin, 2023). The Gambler’s Fallacy refers to the false belief that past random outcomes will influence future random outcomes (He, 2022). Although this phenomenon is more commonly associated with gambling, its impact is also seen in everyday financial behaviour.]]>
<![CDATA[Faktor-faktor yang Memengaruhi Tax Avoidance : Studi Empiris Pada Perusahaan BUMN di BEI ]]>
<![CDATA[Hafia'annida Firdaus Az-zahra]]>;
<![CDATA[Rina Trisnawati]]>
<![CDATA[ Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 1 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah ]]>
Publisher : <![CDATA[Intitut Agama Islam Nasional Laa Roiba Bogor ]]>
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DOI: 10.47467/alkharaj.v7i1.6390
<![CDATA[Tax avoidance can be interpreted as a strategy to reduce tax liabilities and is allowed in the eyes of the law but has a significant impact on reducing government tax revenues. This study aims to prove whether tax avoidance is influenced by transfer pricing, political connections, accounting conservatism, fiscal loss compensation and sales growth. The object of research includes 150 state-owned companies listed on the Indonesia Stock Exchange (IDX) during the period 2020-2023. Tax avoidance is measured by Effective Tax Rate (ETR). A sample of 91 companies was taken using purposive sampling method. The results showed that transfer pricing variables, political connections, accounting conservatism and sales growth have no influence on tax avoidance, while fiscal loss compensation variables have an influence on tax avoidance]]>
<![CDATA[Analisis Faktor Internal dan Faktor Eksternal Terhadap Pertumbuhan Aset ]]>
<![CDATA[Riskahayu Hermayanti]]>;
<![CDATA[Erma Setiawati]]>
<![CDATA[ Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 1 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah ]]>
Publisher : <![CDATA[Intitut Agama Islam Nasional Laa Roiba Bogor ]]>
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DOI: 10.47467/alkharaj.v7i1.6411
<![CDATA[This study aims to determine the analysis of internal factors and external factors to asset growth. This study uses a quantitative approach, using secondary data. The population used in this study is mining companies listed on the Indonesia Stock Exchange (IDX) for the period 2019-2023. Sampling technique in this study using purposive sampling method. For the calculation of data analysis using multiple linear regression test. As for the program used is with SPSS. The results showed that the debt to equity ratio, the size of the company and inflation do not affect the growth of corporate assets, while the return on assets affect the growth of corporate assets.]]>
<![CDATA[Analisis Pengaruh Internet Banking dan Mobile Banking Terhadap Kinerja Keuangan Perbankan (Studi Empiris Perbankan Himbara Periode 2014-2023) ]]>
<![CDATA[Anisa Juliastuty Cahyaningrum]]>;
<![CDATA[Imron Rosyadi]]>
<![CDATA[ Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 1 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah ]]>
Publisher : <![CDATA[Intitut Agama Islam Nasional Laa Roiba Bogor ]]>
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DOI: 10.47467/alkharaj.v7i1.6417
<![CDATA[Currently, technology and information have entered the fourth industrial revolution, which has caused its development to be very rapid and its distribution is unlimited. The financial industry or what is generally called Financial Technology (Fintech) is greatly affected by the advancement of information and technology. Fintech or financial technology plays a significant role in the economy, especially in the banking industry. Collaboration between banks and fintech companies will provide benefits for all parties, especially in terms of improving financial performance. To ascertain how internet and mobile banking relate to the financial performance of Himbara banking, this study was conducted. Using quantitative research methodology, the results of this study were obtained from data analysis and displayed as numeric values. The population of this study were all banks registered with Himbara banks, and used purposive sampling and secondary data. Three banks from Himbara (Bank BRI, Bank BNI, and Bank Mandiri) became the research samples, covering the years 2014–2023. Especially in Indonesia, the findings of this study can help banks, academics, and policy makers in utilizing financial technology to improve banking financial performance.]]>
<![CDATA[Peran Kepercayaan dalam Memediasi Pengaruh Influencer Endorsement dan Ulasan Pelanggan Online terhadap Niat Beli pada Produk Skincare Npure ]]>
<![CDATA[Ulfatul Mukarromah]]>;
<![CDATA[Edy Purwo Saputro]]>
<![CDATA[ Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 1 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah ]]>
Publisher : <![CDATA[Intitut Agama Islam Nasional Laa Roiba Bogor ]]>
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DOI: 10.47467/alkharaj.v7i1.6437
<![CDATA[The purpose of this research is to evaluate the impact of influencer endorsements, online customer reviews, purchase intention, and trust levels. The research adopts a quantitative approach. Data was collected through questionnaires, with respondents' responses measured using a five-point Likert scale. Data analysis was conducted using Smart-PLS version 3.0 software. The analysis results indicate that trust is significantly and positively influenced by influencer endorsements and online customer reviews. Trust significantly and positively affects purchase intention. However, influencer endorsements have no effect on purchase intention. Conversely, online customer reviews have a significant positive effect on purchase intention. Furthermore, influencer endorsements and online customer reviews significantly influence purchase intention through the role of trust.]]>
<![CDATA[Faktor yang Mempengaruhi Niat Berkelanjutan untuk Menggunakan Mobile Banking Dilihat dari Prespektif Expectation Confirmation Model ]]>
<![CDATA[Lilis Nurhidayah]]>;
<![CDATA[Dewita Puspawati]]>
<![CDATA[ Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 1 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah ]]>
Publisher : <![CDATA[Intitut Agama Islam Nasional Laa Roiba Bogor ]]>
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DOI: 10.47467/alkharaj.v7i1.6535
<![CDATA[This research aims to analyze the influence of usefulness, confirmation and satisfaction on continuance intention to use mobile banking from the perspective of Expectation Confirmation Model (ECM). The method used in this research is a purposive sampling method with a sample of 155 respondents. The data used in this research uses primary data and data analysis use PLS-SEM with the SmartPLS 4.0. The result of this research show that usefulness has no effect on satisfaction, while confirmation has an effect on satisfaction. Usefulness and confirmation have no influence on continuance intention, while satisfaction has on influence continuance intention. Usefulness has no effect on continuance intention mediated by satisfaction, while confirmation has an effect on continuance intention mediated by satisfaction.]]>
<![CDATA[Model Kemitraan Islam Melalui Collective Enterprise untuk Keberlanjutan Usaha Pangkas Rambut ]]>
<![CDATA[Mahmud, Helmi]]>;
<![CDATA[Fahrurrozi]]>
<![CDATA[ Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 1 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah ]]>
Publisher : <![CDATA[Intitut Agama Islam Nasional Laa Roiba Bogor ]]>
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DOI: 10.47467/alkharaj.v7i1.5119
<![CDATA[A company must have a desire to achieve the goals that have been targeted, but in an uncertain situation a company must make decisions that can be detrimental to its business and must continue the company's vision and mission, so that the business continues to be sustainable without experiencing considerable losses, then a company must cooperate with other companies such as partnering with the Collective Enterprise system that based on Islam so that companies participating in the Collective Enterprise feel not disappointed and foster a high sense of solidarity, a Collective Enterprise in a barber business partnership has a characteristic that distinguishes it from other businesses, when doing a business will not be able to stand alone but still needs the support of the business system which has easier system support in the sustainability of the business, In this sustainability, business partnerships are very much considered so that they use Islamic partnerships because Islam is the religion that Rahmatan Lil Alamin is considered to be.]]>
<![CDATA[Pengelolaan Keuangan Pedagang Ikan di Tempat Pelelangan Ikan Lumpur ]]>
<![CDATA[Hikmatus Shobri Nafi’ah]]>;
<![CDATA[Anita Handayani]]>
<![CDATA[ Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 1 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah ]]>
Publisher : <![CDATA[Intitut Agama Islam Nasional Laa Roiba Bogor ]]>
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DOI: 10.47467/alkharaj.v7i1.6584
<![CDATA[This reasearch discuss the financial management of fish traders at the Fish Auction Place in Lumpur. The aim of this study is to analyze the financial management practices applied by fish traders, as well as the factors that influence the efficiency of their financial management. The reasearch method used is descriptive qualitative, collecting data trough in-depth interviews telated to financial management. The result show that fish traders generally manage their finances traditionally whithout formal records. They face challenges such as income fluctuations and lack of planning. Some traders adopt conservative strategies by avoiding debt and saving. This study indicates that financial management training is not necessary, as the traders have successfully accumulated significant assets despite lacking adequate financial knowledge.]]>
<![CDATA[Mengupas Pengaruh E-Wom pada Niat Beli Produk Somethinc di Kalangan Gen Z Surakarta: Peran Kualitas dan Nilai yang Dirasakan ]]>
<![CDATA[Arini Larasati Moqhtar Putri]]>;
<![CDATA[Mangifera, Liana]]>
<![CDATA[ Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 1 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah ]]>
Publisher : <![CDATA[Intitut Agama Islam Nasional Laa Roiba Bogor ]]>
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DOI: 10.47467/alkharaj.v7i1.6637
<![CDATA[This research is essential to understanding the influence of electronic communication on Generation Z’s purchasing decisions for beauty products. The study aims to analyze the impact of Electronic Word of Mouth (E-WOM) on the purchase intention of Generation Z in Surakarta, individuals born between 1997 and 2012, specifically for Somethinc products. A quantitative approach was employed, with data collected through questionnaires distributed to 147 respondents. The data was analyzed using multiple linear regression with the help of SmartPLS. The findings indicate that perceived quality is positively influenced by the quantity of E-WOM, while perceived value is not significantly affected. Both perceived quality and perceived value act as mediators in the research model. Meanwhile, the quality and valence of E-WOM significantly and positively affect both variables as well as purchase intention. Perceived quality is proven to mediate the relationship between E-WOM and purchase intention, whereas perceived value does not function as a mediator. These findings suggest that improving the quality and valence of E-WOM can enhance trust and purchase intention among Generation Z. However, the study has limitations regarding the perceived value variable, which does not serve as a mediator, and the limited availability of relevant journal sources. Future research is encouraged to expand the sample scope and deepen the analysis of the perceived value variable to achieve more comprehensive results.]]>
<![CDATA[Penyelesaian Wanprestasi Jual Beli Ikan Segar Antar Provinsi Perspektif Hukum Islam dan Hukum Positif: Studi Kasus Gudang Ikan Samsat Kecamatan Teluk Nibung ]]>
<![CDATA[Aidil Khairat]]>;
<![CDATA[Zaid Alfauza Marpaung]]>
<![CDATA[ Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 1 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah ]]>
Publisher : <![CDATA[Intitut Agama Islam Nasional Laa Roiba Bogor ]]>
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DOI: 10.47467/alkharaj.v7i1.6645
<![CDATA[Tujuan dari penelitian ini adalah untuk membahas dan mengkaji penyelesaian wanprestasi jual beli ikan segar antar provinsi yang terjadi di Gudang Ikan Samsat Kecamatan Teluk Nibung ditinjau dari perspektif hukum Islam dan hukum Positif. Metode penelitian yang digunakan berjenis penelitian hukum empiris yang bersumber data dari data primer, sekunder, dan tersier. Penelitian dilakukan dengan cara mengumpulkan data-data tersebut yang kemudian dianalisis secara kualitatif. Proses jual beli ikan segar di Gudang Ikan Samsat Teluk Nibung, Tanjungbalai, Sumatera Utara sering terjadi wanprestasi yang disebabkan oleh pembeli dan merugikan penjual karena sistem transaksi adalah cashless. Wanprestasi ini dapat berupa ketidak mampuan pembeli untuk membayar sesuai nominal yang telah disepakati saat akad sebelum barang sampai. Hasil penelitian ini menunjukan bahwa penyelesaian wanprestasi antara penjual dan pembeli di Gudang Ikan Samsat Teluk Nibung banyak pembeli merasa tidak bertanggung jawab atas wanprestasi yang terjadi. Beberapa memilih untuk bersembunyi, melarikan diri, dan beberapa bahkan sampai pindah rumah untuk menghindari penyelesaian wanprestasi padahal menurut hukum islam memenuhi sebuah janji akan menjadi kewajiban saat janji tersebut sudah mendorong orang untuk melaksanakan tindakan dan jika tidak dipenuhi akan menimbulkan kerugian atau kesulitan bagi pihak yang telah dijanjikan. Penyelesaian wanprestasi menurut hukum positif dapat dilakukan melalui kegiatan musyawarah antara pihak yang ikut terlibat dan jika tidak menemukan penyelesaian melalui musyawarah maka pihak kreditor dapat mebuat surat teguran atau somasi. Apabila pihak debitor tidak mengindahkan somasi maka pihak kreditor akan melanjutkan perkara dengan mendaftarkan gugatan wanprestasi ke Pengadilan Negeri yang tingkatannya sesuai dengan kapasitas gugatan.]]>
