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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 50 Documents
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Search results for , issue "Vol. 7 No. 2 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan " : 50 Documents clear
Peran Mediator Kekuatan Brand Ambasador terhadap Hubungan antara Resonances Merk dan Word of Mouth pada Keputusan Pemilihan Produk Lending di Bank Negara Indonesia Cabang Ende Azis, Mohamad Nur H. Abdul; Hamid, Mansyur Abdul; Rachmawati, Avianita
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 2 (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.v7i2.5668

Abstract

Marketing communication strategies using brand ambassadors are often applied by companies in promoting products that will be marketed to consumers so that they are right in making decisions. Brand Resonances can change the behavior caused by brand loyalty such as repeat purchases and participating in activities held by the company’s brand. Usually consumers before making a purchase will look for information about a product so that word of mouth can also be a powerful source information in influencing consumer purchasing decisions. Banks need a holistic and systematic strategy to reimagine and reinvent their business around digital technology competencies to emerge as a truly digital entity.
The Influence of Principal Leadership and Organizational Culture on School Excellence in Vocational Schools in Ende City: Case Study at SMK Negeri 1 Ende Maria Meilania Belo Silli; Imaculata Fatimah; Mansyur Abdul Hamid
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 2 (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.v7i2.5675

Abstract

This study aims to determine and analyze the magnitude of the influence of the principal's leadership on the excellence of the State Vocational High School 1 Ende. In addition, to determine and analyze the magnitude of the influence of organizational culture on the excellence of the State Vocational High School 1 Ende. As well as, to know and analyze the magnitude of the influence of the principal's leadership and school organizational culture on the excellence of the State Vocational High School 1 Ende. This study used a quantitative approach with a survey research design. Data were collected through questionnaires distributed to teachers and employees at SMK Negeri 1 Ende. Furthermore, the data were processed using SPSS software version 25 for windows 2010 including descriptive, correlative, and simple regression analysis. Based on the analysis, it is known that school excellence at SMK Negeri 1 Ende is good. This is indicated by the accreditation score owned by SMK Negeri 1 Ende. Through simple regression analysis, it is found that the principal leadership variable (X1) and organizational culture (X2) have an effect of 50.2% on school excellence, and the coefficient of determination is 0.502. Based on the results of the study, it is concluded that school excellence is influenced, among others, by the leadership of the principal, school organizational culture. However, outside of these two variables, there are still many other factors that influence. For this reason, it is recommended that the principal of Smk Negeri 1 Ende improve human resources by continuing studies for teachers, trainings, leadership training, motivating students and teachers who excel, revitalizing cultural values as well as filtering potential children's input.
Peran Badan Wakaf Indonesia dalam Mengembangkan Wakaf Ditinjau Dari Segi Maqashid Syariah Faqih Hamdani Hafizh; Jaih Mubarok; Hari Susanto
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 2 (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.v7i2.5682

Abstract

Until nowadays, waqf got attention from the government to develop in many ways of innovations. However, the enactment becoming main subject of waqf in law number 41/2004 has not been changed from twenty years ago covering the regulations of waqf in Indonesia. Many of economists having outlook amendment for this law in waqf. This research was held to assess the government role in developing waqf proccess, specifically Indonesian Waqf Board (BWI) as an independent institution authorized by the government to developing waqf in 2019-2023 period from “maqâshid sharia” point of view. This research used to the qualitative and descriptive method with library studies which used primary sources from laws of the Indonesia in waqf and laws that regulated BWI. The secondary sources taken from islamic classic books written by Ulama long time ago, results of seminars, journals, official reports, credible situs web, and result of interview with two members of BWI. The result of research appeared that the government as the authority and specifically BWI are being an important element in developing waqf which reach in “ad-dharuriyât” level in “maqâshid sharia”, and in common, the realisation BWI has been playing the role very well to develop waqf with various innovations.
Pentingnya Kesadaran Pajak dan Analisis Sistem Informasi Akuntansi Penjualan pada Toko Dumai Terpal Edy Prabowo; Rorisky Nababan; Vivien Angelin; Nurpita Reni Sianturi; Nindy Rachmadiny
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 2 (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.v7i2.5727

Abstract

This study aims to explore the importance of tax awareness and the analysis of sales accounting information systems at Toko Dumai Terpal, a micro, small and medium enterprise in Dumai City. This study seeks to understand the factors influence the level of tax compliance among UMKM and the role of sales accounting systems in supporting transparency and efficiency. The research method employed includes direct interviews, documentation, and literature review, with primary data sourced from the business owner and secondary data from the company's financial archives. The research results show that the lack of tax awareness among UMKM taxpayers has a negative impact on tax compliance. The sales system which is currently manual based with Microsoft Excel support is deemed less than optimal in managing sales transactions and accurate reporting. The results show that the Dumai Tarpaulin Store experienced an increase in sales of 32.90% from 2021 to 2022. This increase was influenced by meeting customer needs for appropriate tarpaulin product variants, competitive prices, as well as improving economic conditions after the COVID-19 pandemic. The conclusion of this study highlights that increasing tax awareness and implementing a more structured accounting system can drive operational efficiency, improve tax compliance, and support sustainable business growth.
Pengaruh Pajak Daerah, Dana Alokasi Umum, Penggunaan Saldo Anggaran Lebih terhadap Belanja Daerah pada Kabupaten/Kota Sumatera Selatan dan Kepulauan Bangka Belitung Dian Rahma Putri; Maria; Desi Indriasari
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 2 (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.v7i2.5732

Abstract

This This study aims to determine the effect of Local Taxes, General Allocation Funds and the Use of Excess Budget Balances on Regional Expenditures at the Regency / City Government of South Sumatra and Bangka Belitung Islands. This research data uses secondary data. This research data is obtained from the Regional Government Financial Report Audit Results (LHP LKPD) 2018 - 2022. The sample consisted of 17 Regency / City of South Sumatra and 7 Regency / City of Bangka Belitung so the total sample was 24 Regency / City samples within a period of 5 (Five) years (saturated sampling method). Multiple linear regression data analysis techniques using the help of the Statistical Product and Service solutions (SPSS) program version 26.00. The results of this study indicate that: (1) Local Tax partially has a positive and significant effect on Regional Expenditure (2) General Allocation Fund partially has a positive and significant effect on Regional Expenditure (3) Use of Excess Budget Balance partially has a positive and significant effect on Regional Expenditure (4) Local Taxes, General Allocation Fund, and Use of Excess Budget Balance simultaneously have a positive and significant effect on Regional Expenditure.
Pengaruh Transparasi dan Akuntabilitas Terhadap Pengelolaan Dana Desa di Kecamatan Sembawa Kabupaten Banyuasin Dita Fetrisia Sonda; Maria; Yuli Antina
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 2 (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.v7i2.5733

Abstract

This research aims to find out how transparent and accountable the management of village funds is in Sembawa District, Banyuasin Regency. The population in the study were village officials in 11 villages in Sembawa District, Banyuasin Regency. Respondents in this research were 55 people using a saturated sampling technique. This type of research is quantitative research with primary data, namely distributing questionnaires to 11 villages in Sembawa District. The analytical method used is the multiple regression analysis method with SPSS 26 software. The results of the research show that transparency and accountability have an influence on village fund management in Sembawa District, Banyuasin Regency.
Analisis Kepatuhan Syariah pada Wisata Halal Lafa Park Adventure M. Padly; MH Ainulyaqin; Kisanda Midisen; Sukron Mamun; Sakum
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 2 (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.v7i2.5910

Abstract

The purpose of this study is to analyze sharia compliance in halal tourism Lafa Park Adventure if it adheres to the principles of sharia. Lafa Park Adventure halal travel is a type of travel. with a sharia design founded by Mr. H. Irfan Amirudin aims to spread Islam by promoting sharia principles and educating sunnah activities recommended by the Prophet Muhammad SAW such as swimming, horse riding and archery. To determine whether the rides and facilities are in accordance with sharia, academics will conduct a study, researchers will then elucidate the halal tourist indicators. The research employed a qualitative methodology along with the method of field study. In theory, researchers will map informants that include of tourist attraction managers and tourists. Basically, the results show that Lafa Park Adventure halal tourism has implemented sharia compliance with the benchmarks of the MUI DSN Fatwa NO: 1 08/DSN-MUI/X/2016. In addition, Lafa Park Adventure Tourism is suggested to be a pilot for the local government as halal tourism because many integrated Islamic schools need tourist facilities like this that prioritize sharia principles and the sunnah of the prophet Muhammad SAW as a good education for children.
Kebijakan Deviden Menjadi Moderasi Profitabilitas, Leverage, Free Cash Flow Terhadap Price to Book Value Industri Makanan, Minuman dan Farmasi Tahun 2018 - 2023 Zaenal Musthofa; Irma Setyawati
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 2 (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.v7i2.5920

Abstract

The purpose of this study is to analyze and obtain empirical evidence on the impact of profitability, leverage, and free cash flow on firm value through dividend policy in companies within the Food, Beverage, and Pharmaceutical subsector from 2018 to 2023. The research was conducted on 18 companies using purposive sampling for the period 2018-2023. The data analysis method used was panel data regression, employing Structural Equation Modeling (SEM) with Stata 17 software. The results of the study reveal the following Return on Equity (ROE) has a significant positive effect on Price to Book Value (PBV), Debt-to-Equity Ratio (DER) has a positive but not significant effect on PBV, Free Cash Flow (FCF) has a positive but not significant effect on PBV, Dividend Payout Ratio (DPR) has a significant positive effect on PBV, ROE has a significant positive indirect effect on firm value (PBV) through dividend policy, DER has a negative but not significant indirect effect on PBV through dividend policy, FCF has a positive but not significant indirect effect on PBV through dividend policy. These findings suggest that while profitability, as measured by ROE, directly and indirectly enhances firm value, leverage and free cash flow do not show significant direct or indirect effects on firm value within the observed period and subsector.
Pembayaran Ganti Rugi Atas Kontrak Transportasi Antarkota Perhajian dan Kesesuaianya dengan Fatwa DSN-MUI No. 43/DSN MUI/VIII/2004 Tentang Ganti Rugi (TA‘WĪD̩) : Studi Kasus pada KUH di Jeddah, Arab Saudi Rahmi Khotijah; Syarif Hidayatullah; Endy Astiwara; Ramadhan, Taufiq
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 2 (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.v7i2.6292

Abstract

The Intercity Pilgrimage Transportation Contract between KUH and the Rawahel company in 2019, there is a sanction article that states the amount of compensation in the form of a percentage (%) of the bus rental fee based on the number of pilgrims if certain violations occur. There is an inconsistency between the Contract and Fatwa DSN-MUI No.43/DSN-MUI/VIII/2004 concerning Compensation (Ta'wīd̩). This type of research is qualitative with a case study and empirical juridical in nature, which is research focused on analyzing the suitability of Fatwa on Compensation (Ta'wīd̩) with the payment of compensation for the Intercity Transportation Contract between KUH and Rawahel Company. The result of this study is that the determination of the amount of compensation in the Contract is not in accordance with the Fatwa so that the implementation of compensation payments by the Rawahel company against KUH has not fulfilled the principle of compensation as stipulated in the Fatwa, which is prohibited from calculating the loss that is expected to occur (potential loss).
Pengaruh Kepemilikan Manajerial, Kepemilikan Institusional, Kepemilikan Asing dan Kepemilikan Keluarga Terhadap Manajemen Pajak pada Perusahaan Munufaktur yang Terdaftar di Bursa Efek Indonesi Periode 2019-2023 Arif Nurman Hakim; Sundjoto; Sri Rahayu; Sofyan Lazuardi
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 2 (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.v7i2.6301

Abstract

Tax implementation in Indonesia is not balanced and there are still many tax problems that occur in Indonesia. From 2023 data, there are 0.79 percent of tax dispute cases, which means that taxpayers are still carrying out tax planning practices that can harm state revenues. This research aims to test whether managerial ownership, institutional ownership, foreign ownership and family ownership have an effect on tax management. To answer this question, this research uses agency theory where there is a conflict of interest between the agent and the principal. The population of this research is all manufacturing companies listed on the Indonesia Stock Exchange from 2019 to 2023. The sample uses purposive sampling with the main criteria being those that have tax disputes in the tax court. This research analysis tool uses multiple linear regression. The research results state that management ownership and foreign ownership have no effect on tax management, while institutional ownership has a negative effect on tax management and family ownership has an effect on tax management. The implications of the results of this research indicate the need for supervision of companies that have family ownership.

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