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.
Articles
50 Documents
Search results for
, issue
"Vol. 7 No. 2 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan "
:
50 Documents
clear
<![CDATA[Analisis Pengaruh Kesadaran Wajib Pajak dan Pengetahuan Wajib Pajak Terhadap Kepatuhan dalam Membayar Pajak Kendaraan Bermotor (PKB) dengan Pemutihan Pajak Sebagai Variabel Moderasi di Wilayah Samsat Kota Gorontalo ]]>
<![CDATA[Sri Susanti Tahuna]]>;
<![CDATA[Ayu Rakhma]]>;
<![CDATA[Nurhayati Panigoro]]>
<![CDATA[ Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 2 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah ]]>
Publisher : <![CDATA[Intitut Agama Islam Nasional Laa Roiba Bogor ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.47467/alkharaj.v7i2.2934
<![CDATA[This research aims to determine the effect of taxpayer awareness and taxpayer knowledge on compliance in paying motor vehicle tax (PKB) with tax relief as a moderating variable in the Samsat area of Gorontalo City. The type of method used in this research is a quantitative method with data collection techniques using primary data. The number of samples in this research was 100 samples. The tool used in this research uses multiple linear regression analysis and moderation. The results of this research show that taxpayer awareness and taxpayer knowledge simultaneously influence motor vehicle taxpayer compliance in UPT. Gorontalo City Samsat. This proves that the higher the taxpayer awareness and taxpayer knowledge, the higher the taxpayer compliance, and vice versa, the lower the taxpayer awareness and taxpayer knowledge, the lower the taxpayer compliance. The tax whitening program as a moderating variable cannot moderate the influence of taxpayer awareness and taxpayer knowledge on taxpayer compliance in UPT. Gorontalo City Samsat. This proves that tax whitening can weaken taxpayer awareness and taxpayer knowledge of taxpayer compliance.]]>
<![CDATA[Pengaruh PAD, DAK, dan DAU Terhadap Perilaku Oportunistik Penyusun Anggaran pada Pemerintah Provinsi Sumatera ]]>
<![CDATA[Syahrani, Aura Putri]]>;
<![CDATA[Fithri, Eka Jumarni]]>;
<![CDATA[Sari, Kartika Rachma]]>
<![CDATA[ Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 2 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah ]]>
Publisher : <![CDATA[Intitut Agama Islam Nasional Laa Roiba Bogor ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.47467/alkharaj.v7i2.4574
<![CDATA[This research aims to examine the effect of Regional Original Revenue (PAD), Special Allocation Funds (DAK), and General Allocation Funds (DAU) on the Opportunistic Behavior of Budget Preparer in Provincial Governments in Sumatra in 2018-2022. The data used in this research is panel data from 10 Provinces in Sumatra in year 2018 up to year 2022. This research utilizes secondary data in the form of LRA (Budget Realization Report) of the Provincial Government obtained from the BPK RI website and expenditure data based on functions obtained from the DJPK website. The analysis method used is panel data regression analysis using the Eviews 12 program. The results of this study show that partially Regional Original Revenue (PAD) and Special Allocation Funds (DAK) have an influence on the Opportunistic Behavior of Budget Preparer in Provincial Governments in Sumatra, while General Allocation Funds (DAU) partially have no influence on the Opportunistic Behavior of Budget Preparer in Provincial Governments in Sumatra. Regional Original Revenue (PAD), Special Allocation Funds (DAK), and General Allocation Funds (DAU) simultaneously have an influence on the Opportunistic Behavior of Budget Preparer in Provincial Governments in Sumatra.]]>
<![CDATA[Pengaruh Literasi Keuangan, Inklusi Keuangan dan Financial Technology Terhadap Prilaku Keuangan pada Mahasiswa Universitas Bina Darma Palembang ]]>
<![CDATA[Rizka Andini Nur Sabella]]>
<![CDATA[ Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 2 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah ]]>
Publisher : <![CDATA[Intitut Agama Islam Nasional Laa Roiba Bogor ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.47467/alkharaj.v7i2.4834
<![CDATA[This research aims to analyze the influence of Financial Literacy, Financial Inclusion, and Financial Technology on the Financial Behavior of postgraduate students at Bina Darma University. The main problem identified is how these three variables influence students' financial management and how much they contribute to their financial behavior. The method used was a quantitative approach with data analysis using SmartPLS, involving 227 respondents. The research results show that Financial Technology has the most significant influence on Financial Behavior, with a Path Coefficient of 0.337. Financial Literacy also makes a positive contribution with a Path Coefficient of 0.258, while Financial Inclusion has a positive effect but with a smaller contribution, namely a Path Coefficient of 0.157. The R-Square value for Financial Behavior is 0.411, which indicates that the independent variables explain 41% of the variation in student Financial Behavior. The validity and reliability test of the model shows that all variables have good validity and reliability, without multicollinearity problems. This research concludes that Financial Technology and Financial Literacy play a key role in influencing Financial Behavior, while Financial Inclusion has a smaller but still significant impact. Keywords: Financial Literacy, Inclusion, Fintech, Financial Behavior]]>
<![CDATA[Determinan Financial Distress dengan Profitabilitas Sebagai Variabel Moderasi pada Perusahaan Asuransi yang Terdaftar di BEI ]]>
<![CDATA[Yurika Narulita Maulidya]]>;
<![CDATA[Dewi Sartika]]>
<![CDATA[ Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 2 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah ]]>
Publisher : <![CDATA[Intitut Agama Islam Nasional Laa Roiba Bogor ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.47467/alkharaj.v7i2.5061
<![CDATA[Financial distress is a stage of decline in the funding situation that occurs before a company is declared bankrupt or experiencing liquidity. Financial difficulties were triggered by experiencing losses in the last few years and being unable to pay off his obligations when they fell due and ultimately experiencing financial distress. In this study, researchers tried to examine the factors that influence financial distress which are moderated by profitability. Research was conducted on insurance companies in Indonesia by conducting analysis using the e-views program so that the influence of each variable on financial statement fraud could be determined. The research results show that only the sales growth factor has no effect on financial distress. As a recommendation, companies are expected to pay more attention to their financial reports, especially those that cause financial distress]]>
<![CDATA[Pengaruh Etika Auditor, Pengalaman Kerja dan Kompetensi Terhadap Kualitas Audit Pada BPKP Provinsi Sumatera Selatan ]]>
<![CDATA[Muhammad Pramudya Antasari]]>;
<![CDATA[Rita Martini]]>;
<![CDATA[Eka Jumarni Fithri]]>
<![CDATA[ Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 2 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah ]]>
Publisher : <![CDATA[Intitut Agama Islam Nasional Laa Roiba Bogor ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.47467/alkharaj.v7i2.5067
<![CDATA[A quality review can be utilized to discover out infringement within the bookkeeping framework used by the client. To attain this, the information and competence of an evaluator are required. This study analyzes evaluator morals, work involvement and competence. The most objective of this ponder is to analyze how evaluator morals, work involvement, and competence influence the quality of reviews conducted by the Budgetary and Improvement Supervisory Office (BPKP) in South Sumatra Territory. The information utilized in this think about were gotten through surveys dispersed to 50 inspectors as respondents. In information investigation, different direct relapse investigation procedures were utilized with the assistance of the SPSS 25 program to test the theory. The test comes about appeared that reviewer morals had a positive and signitificant impact on review quality. Moreover, inspector work involvement and competence were moreover demonstrated to have a positive and signitificant impact on review quality. In expansion, at the same time, the three factors of inspector morals, work encounter, and competence together gave a positive and signitificant impact on the quality of the review created. ]]>
<![CDATA[Faktor-Faktor Keuangan yang Mempengaruhi Internet Financial Reporting pada Pemerintah Kabupaten/Kota di Provinsi Sumatera Selatan ]]>
<![CDATA[Amanda, Nadia]]>;
<![CDATA[Siska Aprianti]]>;
<![CDATA[Yevi Dwitayanti]]>
<![CDATA[ Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 2 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah ]]>
Publisher : <![CDATA[Intitut Agama Islam Nasional Laa Roiba Bogor ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.47467/alkharaj.v7i2.5068
<![CDATA[Internet Financial Reporting (IFR) may be a instrument for uncovering government money related reports by means of the web or websites possessed by neighborhood governments. Distribution of government monetary reports by means of e-Government is known as Web Monetary Announcing (IFR). The government employments the web to publish its budgetary reports as one step to extend straightforwardness. By giving get to to the open, the government looks for to appear the open how its funds are overseen. Past considers have found that the straightforwardness of neighborhood government budgetary reports is frequently impacted by the money related conditions of the locale. In this consider, IFR is measured utilizing the factors use and budgetary reliance. Board information for this think about were gotten from inspected territorial money related reports from 17 districts/cities in South Sumatra Area in 2018-2022 with a add up to investigate test of 85. Testing utilizing the SPSS 29 program. The test comes about concluded that use had an impact on web budgetary announcing, whereas budgetary reliance had no impact on internet financial reporting (IFR).]]>
<![CDATA[Pengaruh Kualitas Sistem, Kualitas Informasi Terhadap Manfaat Bersih Melalui SIMDA Barang Milik Daerah Pada Kabupaten Banyuasin ]]>
<![CDATA[Rasmini]]>;
<![CDATA[Yuliana Sari]]>;
<![CDATA[Sarikadarwati]]>
<![CDATA[ Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 2 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah ]]>
Publisher : <![CDATA[Intitut Agama Islam Nasional Laa Roiba Bogor ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.47467/alkharaj.v7i2.5086
<![CDATA[This study aims to determine how the influence of system quai lity, informaition quai lity, hais ain impaict onnet benefits ait the Bainyuaisin Regency Regionai l AIppairaitus Orgainizaition. This study used ai saituraited saimple withai totai l saimple size of 132 people from the reseairch populaition of ai ll bainyuaisin district regionai l aippairaitusorgainizaitions. The type of daitai used is primairy daitai aind is collected using questionnaire techniques. The daitaiused in this study aire those thait operaite the regionai l mainaigement informaition system for regionai l property(Simdai BMD). Hypothesis testing tools in this study using the SPSS aipplicaition. The reseairch wais conducted withpainel daitai ainai lysis using multiplier regression ainai lysis. Baised on the daitai thait hais been processed, the resultsobtained show thait system quai lity aiffects net benefits, informaition quai lity hais ai positive effect on net benefits.]]>
<![CDATA[Analisis Penerapan Pernyataan Standar Akuntansi Pemerintah PSAP 07 pada Badan Pengelolaan Keuangan dan Aset Daerah Kabupaten PALI ]]>
<![CDATA[Muhammad Rajesh Putra Sandof]]>;
<![CDATA[Yuliana Sari]]>;
<![CDATA[Desi Indriasari]]>
<![CDATA[ Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 2 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah ]]>
Publisher : <![CDATA[Intitut Agama Islam Nasional Laa Roiba Bogor ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.47467/alkharaj.v7i2.5118
<![CDATA[The major objective of this research is to determine whether PSAP 07 is suitable for the identified, measured, evaluated, released and disposed of, disclosed, and depreciated fixed assets of the PALI Regency Financial and Fixed Asset Management Agency. The Agency was the site of the research. The focus here is on descriptive qualitative research. The research for this project made use of both official and unofficial sources of data. The data was gathered via interviews with people who were actively involved in managing regional assets and money. The impact of PSAP No. 07 on the fixed assets of BPKAD Pali Regency was investigated in this research using qualitative descriptive analysis. The results show that PSAP No. 7 has been satisfactorily handled by BPKAD Pali Regency with respect to the FMA of PALI Regency in terms of recognition, measurement, assessment, disclosure, disposal, and depreciation.]]>
<![CDATA[Financial Behavior dan Financial Knowledge Terhadap Keputusan Pembayaran Dana Pensiun pada Aparatur Sipil Negara di Provinsi Gorontalo ]]>
<![CDATA[Hais Dama]]>;
<![CDATA[Yayu Isyana Pongoliu]]>;
<![CDATA[Sulistiawati Adam]]>
<![CDATA[ Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 2 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah ]]>
Publisher : <![CDATA[Intitut Agama Islam Nasional Laa Roiba Bogor ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.47467/alkharaj.v7i2.5254
<![CDATA[The research analyze how the level of financial knowledge and financial behavior affects the decision of choosing fully funded or pay as yo go pensiun fund for Civil Servant in Gorontalo Province. The pension fund have a huge portion in Government budget so the new scheme of retirement plan is introduced to minimize the risk of asymmetric government budget and the rising of old age peope in civil servant. The data consist of 200 samples from the civil servants around Gorontalo Province. The data analysis technique using logistic regression. Our result show evidence that group of samples that have a higher degree in financial knowledge and financial behavior tend to choose fully funded pension scheme. This is consistent with our previous hypothesis that the higher financial literacy lead to good skill to manage personal finance include retirement plan and investment.]]>
<![CDATA[Peran Kepuasan Kerja Dipengaruhi Digital Leadership dan Motivasi Kerja Terhadap Employee Engagemet: Studi Pada PT. Jasa Raharja Cabang Nusa Tenggara Timur ]]>
<![CDATA[Theodorus Victor Seran]]>;
<![CDATA[Mansyur Abdul Hamid]]>;
<![CDATA[Hyronimus Se]]>
<![CDATA[ Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 2 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah ]]>
Publisher : <![CDATA[Intitut Agama Islam Nasional Laa Roiba Bogor ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.47467/alkharaj.v7i2.5639
<![CDATA[This study aims to find out (1) Whether digital leadership has a direct effect on employee engagement at PT Jasa Raharja East Nusa Tenggara Branch (2) Whether work motivation has a direct effect on employee engagement at PT Jasa Raharja East Nusa Tenggara Branch (3) Whether digital leadership through job satisfaction has an effect on employee engagement at PT Jasa Raharja East Nusa Tenggara Branch (4) Whether Job Motivation through job satisfaction affecting employee engagement at PT Jasa Raharja East Nusa Tenggara Branch. This research includes causality research using a quantitative approach. The sample in this study is 38 employees of PT Jasa Raharja East Nusa Tenggara Branch. Data was collected with questionnaires that had been tested for validity and reliability. Path Analysis was used to test the hypothesis of this research. The results of this study show that, (1) There is a direct and significant influence of digital leadership Employee Engagement on employee engagement of PT Jasa Raharja East Nusa Tenggara Branch, with a standardized coefficient beta value of (β) 0.837 (2) There is a direct and significant influence of work motivation on employee engagement of PT Jasa Raharja East Nusa Tenggara Branch, with a standardized coefficient beta value of (β) 0.894. (3) There is an indirect and significant influence of digital leadership through job satisfaction on employee engagement at PT Jasa Raharja East Nusa Tenggara Branch directly and significantly Job Satisfaction on teachers of SMKN 1 Ende, with a standardized coefficient beta value of (β) 0.604. (4) There is an indirect and significant influence of work motivation through job satisfaction on employee engagement at PT Jasa Raharja Nusa Tenggara Branch, with a standardized coefficient beta value of (β) 0.684.]]>
