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[Maksimalisasi Zakat untuk Pemberdayaan Ekonomi: Strategi Pendampingan dan Manajemen yang Efisien ]]>
<![CDATA[Sakum]]>;
<![CDATA[Sukron Mamun]]>;
<![CDATA[Ali Nur Ahmad]]>;
<![CDATA[Kisanda Midisein]]>;
<![CDATA[Listiyan Achmad]]>
<![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.v7i1.4825
<![CDATA[This research aims to explore the potential of zakat in empowering the economic community in Indonesia, with a focus on mentoring and efficient management strategies. Zakat, as an Islamic economic instrument, has strategic potential to overcome income inequality and promote economic equality. In Indonesia, with a majority Muslim population and cultural diversity, zakat is expected to significantly strengthen economic empowerment and community welfare. This research uses a qualitative approach involving observation, interviews and literature review. Field observations were carried out to understand the implementation of zakat in daily operations, while interviews with stakeholders such as entrepreneurs, zakat institution managers, and consumers provided in-depth insight into the challenges and opportunities in zakat management. A literature review was carried out to build a theoretical foundation and understand developments and policies related to zakat. Initial findings show that although zakat institutions in Indonesia have developed, the potential of zakat as an economic tool is not yet optimal because it is often considered a voluntary contribution. Optimizing zakat can be achieved through implementing the principles of good governance, integration in fiscal policy, and the use of digital systems for administration. Collaboration with other institutions is also important to increase transparency and accountability. It is hoped that this research can provide strategic guidance for the development and implementation of zakat as a more effective tool for economic empowerment, with a positive impact on reducing poverty and improving community welfare.]]>
<![CDATA[Pengaruh Pertumbuhan Penjualan, Struktur Modal, Leverage, Likuiditas dan Ukuran Perusahaan Terhadap Kinerja Keuangan ]]>
<![CDATA[Salsa Ramadina]]>;
<![CDATA[Setiawati, Erma]]>
<![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.v7i1.6743
<![CDATA[This study aims to analyze the effect of sales growth, capital structure, leverage, liquidity, and company size on financial performance of industrial sector companies listed on the Indonesia Stock Exchange (IDX) during the period of 2018-2022. The research uses a quantitative approach with multiple linear regression analysis, utilizing secondary data obtained from companies' annual financial statements. The results indicate that sales growth, capital structure, leverage, and liquidity do not significantly affect the financial performance of companies. However, company size has a proven effect on financial performance in the industrial sector companies during the analyzed period. This study provides new insights into factors influencing financial performance in Indonesia's industrial sector, despite limitations in the number of independent variables used.]]>
<![CDATA[Pengaruh Customer Engagement Terhadap Brand Loyalty pada Platform Booking.Com yang Dimediasi oleh Brand Attechment dan Customer Trust ]]>
<![CDATA[Kartika Sari Artamevia]]>;
<![CDATA[Soepatini]]>
<![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.v7i1.6751
<![CDATA[This study aims to examine the effect of customer engagement on brand loyalty on the Booking.com platform, with brand attachment and customer trust as mediating variables. The research method used is a quantitative causal approach, utilizing primary data obtained through an online questionnaire from Booking.com users in Indonesia who meet the sample criteria. Data analysis was conducted using Structural Equation Modeling (SEM) with Partial Least Square (PLS) model evaluation via SmartPLS 3 software. The results show that customer engagement has a positive and significant effect on brand loyalty, brand attachment, and customer trust. Brand attachment and customer trust also serve as mediators that strengthen the relationship between customer engagement and brand loyalty. This study suggests further research by expanding the sample and adding relevant variables, as well as for companies to enhance customer engagement through personalization and loyalty program reinforcement.]]>
<![CDATA[Pengaruh Digital Marketing, Kualitas Pelayanan dan Daya Tarik Wisata Terhadap Minat Berkunjung Wisatawan di Museum Karst Indonesia ]]>
<![CDATA[Amiroh Luthfiyah ‘Abidah]]>;
<![CDATA[Muzakar Isa]]>
<![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.v7i1.6760
<![CDATA[This study aims to examine the influence of digital marketing, service quality, and tourist attraction on visit intention at the Museum Karst Indonesia. The research employed a quantitative approach based on a positivistic paradigm, where data were analyzed using the Partial Least Squares (PLS) method. Primary data were collected through questionnaires distributed to 200 respondents selected using a purposive sampling technique, while secondary data were obtained from literature studies. Data analysis included evaluating measurement and structural models to assess validity, reliability, and relationships among variables. The findings indicate that digital marketing, service quality, and tourist attraction have a positive and significant influence on visit intention. It is recommended that the museum enhance digital marketing, train employees to improve service quality, and maintain tourist attractions. Future studies are suggested to increase the sample size and explore other variables to broaden insights into factors affecting visit intention.]]>
<![CDATA[Analisis Pengaruh Leverage, Likuiditas, Struktur Modal, Earning Per Share dan Profitabilitas Terhadap Nilai Perusahaan ]]>
<![CDATA[Berlianna Devita Siwa]]>;
<![CDATA[Kurniawati, Lintang]]>
<![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.v7i1.6794
<![CDATA[This study aims to analyze the influence of leverage, liquidity, capital structure, earnings per share (EPS), and profitability on company value in the food and beverages subsector companies listed on the Indonesia Stock Exchange (IDX) from 2018 to 2022. Using a quantitative approach and secondary data, the analysis was conducted using multiple regression to examine the relationship between these variables and company value measured by the Price to Book Value (PBV) ratio. The results show that leverage, liquidity, capital structure, and EPS do not have a significant impact on company value, while profitability positively influences company value. The limitations of this study include a limited sample and the fact that the variables used explain only 17% of the variation in company value. Future research is suggested to extend the research period, use a more diverse sample, and add other independent variables such as LDER, GPM, and NPM..]]>
<![CDATA[Analisis Faktor-faktor yang Mempengaruhi Corporate Sustainability ]]>
<![CDATA[Anggi Adellia]]>;
<![CDATA[Shinta Permata Sari]]>
<![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.v7i1.6799
<![CDATA[Corporate Sustainability is part of the company's seriousness in making long-term transformation to maintain the sustainability of stakeholders in the present and in the future. This study aims to determine the effect of green accounting, material flow cost accounting, and green intellectual capital on corporate sustainability. This study uses a quantitative method with an associative approach. The population in this study are all companies listed on the Indonesia Stock Exchange. The sample of this study is basic material sector companies listed on the Indonesia Stock Exchange for the 2021-2023 period which are taken using a purposive sampling technique. This study uses secondary data obtained through the official website of the Indonesia Stock Exchange and related companies. The data analysis method uses multiple linear regression analysis using the SPSS program. The results of the study show that green accounting and green intellectual capital have an effect on corporate sustainability, while material flow cost accounting does not have an effect on corporate sustainability.]]>
<![CDATA[Pendekatan Fraud Hexagon Untuk Mendeteksi Potensi Kecurangan Laporan Keuangan Pada Perusahaan Properti dan Real Estate di Indonesia ]]>
<![CDATA[Adhilla Harumningtyas]]>;
<![CDATA[Shinta Permata Sari]]>
<![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.v7i1.6800
<![CDATA[This study aims to analyze the effect of the fraud hexagon elements in detecting fraudulent financial reports which includes six elements, namely stimulus, capability, collusion, opportunity, rationalization, and ego. This research is quantitative research using secondary data. The sample is property and real estate sector companies listed on the Indonesia Stock Exchange (BEI) for the 2021-2023 period. The sampling technique uses a purposive sampling method and there are 54 companies in the sample that meet the criteria. The data analysis technique used in this research is logistic regression analysis using SPSS 25. The results of this research show that the stimulus factor in financial stability and the capability factor in change in director have effect on fraudulent financial reports, while the stimulus factor in financial targets, external pressure, personal financial need; the opportunity factor in the nature of industry, ineffective monitoring; the rationalization factor in change in auditor; the ego factor in the frequent number of CEO's picture; and the collusion factor in cooperation with government project have no effect on fraudulent financial reports.]]>
<![CDATA[Pengaruh Profitabilitas, Struktur Modal, Ukuran Perusahaan, Kepemilikan Manajerial Dan Covid-19 Terhadap Nilai Perusahaan ]]>
<![CDATA[Noorma Widiyaningrum]]>;
<![CDATA[Triyono]]>
<![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.v7i1.6841
<![CDATA[This study aims to analyze the influence of profitability, capital structure, firm size, managerial ownership, and the covid-19 pandemic on the firm value of property and real estate companies listed on the Indonesia Stock Exchange (IDX) during the period 2020-2023. The research employs a quantitative method with an associative approach, analyzing the relationships between variables using multiple linear regression. Secondary data is collected from annual financial reports accessed through www.idx.co.id and the companies' official websites. The results indicate that profitability, capital structure, and firm size significantly affect firm value, while managerial ownership does not. Additionally, the study finds that COVID-19 has a significant impact on firm value. This research has limitations related to the data period (2020-2023) and its focus solely on the property and real estate sector. Future studies are recommended to extend the observation period and broaden the population and sample.]]>
<![CDATA[Dibalik Nilai Perusahaan: Firm Size, Profitability, Leverage, Growth Opportunity dan Current Ratio ]]>
<![CDATA[Fadellatur Ramadhani Haryasih]]>;
<![CDATA[Mujiyati]]>
<![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.v7i1.6856
<![CDATA[Firm value represents the strength of a company in the eyes of investors, showcasing its ability to compete with other companies. A higher firm value reflects better quality and is more likely to serve as a positive signal to investors. This study aims to analyze the effect of firm size, profitability, leverage, growth opportunities, and current ratio on firm value in the food and beverage sector listed on the Indonesia Stock Exchange (IDX) for the 2018–2022 period. The research employs a quantitative approach using secondary data derived from the companies’ annual financial statements. The sample comprises 54 companies selected through purposive sampling based on specific criteria. Data analysis was conducted using multiple linear regression. The results indicate that firm size and growth opportunities do not have a significant effect on firm value. Conversely, profitability, leverage, and current ratio significantly influence firm value. This study is limited by the scope of its sector, observation period, and the number of variables examined. Future research is recommended to broaden the scope of objects, extend the observation period, and incorporate additional variables to achieve more comprehensive findings.]]>
<![CDATA[Peran Manajemen Sumberdaya Manusia dalam Meningkatkan Kinerja Karyawan di Kantor Unit BRI Modayag ]]>
<![CDATA[Iwan H.P. Manoppo]]>;
<![CDATA[Sicilya C. Mokoginta]]>;
<![CDATA[Erna Manoppo]]>;
<![CDATA[Jumie S. L. Mokoginta]]>;
<![CDATA[Reza Apreliah Dg. Matara]]>;
<![CDATA[Mohammad Afdal Mamonto]]>
<![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.v7i1.6891
<![CDATA[The role of human resource management (HRM) significantly influences the improvement of employee’ performance at BRI Unit Modayag. Effective HRM determines to what extend employees work and demonstrate competence in related fields. This study aims to determine the role of HRM in improving employee performance at BRI Unit Modayag. The type of this research is field research by using interview and documentation methods. The nature of this research is descriptive qualitative with inductive analysis. The results show that HRM significantly impacts the improvement of employee performance, it is proved by the increase in the number of customers. HRM implementation includes recruitment, selection, training, and compensation.]]>
