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[Penerapan Pajak Hijau dalam Sistem Perpajakan : Tinjauan Perusahaan Manufaktur di Indonesia ]]>
<![CDATA[Zega, Yosua]]>;
<![CDATA[Agus Munandar]]>
<![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 ]]>
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DOI: 10.47467/alkharaj.v7i2.6323
<![CDATA[This study aims to explore the application of green tax in Indonesia through manufacturing companies. The application of green tax can be viewed from the carbon generated, energy consumption and sewage by manufacturing companies. Environmental costs are a form of responsibility of manufacturing companies to the environment. This study identifies the effect of an increase or decrease in sales on the increase or decrease in carbon, energy and sewage generated. This research uses the Systematic Literature Review (SLR) method by identifying, evaluating and interpreting based on the data obtained. The results show that the government has not actively collected green taxes and has instead focused on fiscal incentive policies. The findings support that the government has yet to find a formula for green taxation.]]>
<![CDATA[Etika Konsumsi Pakaian Thrifting dalam Perspektif Maslahah di Kalangan Generasi Z: Antara Hemat dan Konsumtif ]]>
<![CDATA[Ahmad Fajar Jaelani]]>;
<![CDATA[Lilik Rahmawati]]>
<![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 ]]>
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DOI: 10.47467/alkharaj.v7i2.6744
<![CDATA[This study aims to analyze the ethics of thrifting goods consumption in the perspective of maslahah among Generation Z, focusing on the balance between thrift and consumptive goods. The thrifting trend that is rampant among young people is influenced by economic motivation and environmental awareness, but also presents a risk of consumptive behavior due to the influence of social media. This study uses a descriptive qualitative method with semi-structured interview techniques to active students aged 19-24 years who have experience shopping for thrifting goods. The results of the study show that thrifting consumption supports cost savings and environmental sustainability, but can trigger consumptive behavior if not managed wisely. From the perspective of maslahah, thrifting brings benefits (maslahah) when carried out according to the needs and principles of simplicity, but has the potential to cause mafsadah if it only follows trends or prestige. This finding emphasizes the importance of awareness when purchasing thrifiting clothes to be in accordance with the principles of maslahah to create balanced and ethical consumption behavior.]]>
<![CDATA[Pengaruh Struktur Modal, Kebijakan Deviden dan Liuiditas Terhadap Harga Saham Dimoderasi oleh Ukuran Perusahaan ]]>
<![CDATA[Kevin Apri Wicaksono]]>;
<![CDATA[Dwi Ermayanti Susilo]]>
<![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 ]]>
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DOI: 10.47467/alkharaj.v7i2.6791
<![CDATA[This study investigates the impact of capital structure, dividend policy, and liquidity on stock prices, with company size functioning as a moderating variable for companies listed on the Indonesia Stock Exchange.The research method used is descriptive with a quantitative approach. Data collection was conducted using purposive sampling with data from 10 companies that consistently appeared on the IDX 30 list during the research period. Based on the research results, it can be concluded that capital structure, dividend policy, and liquidity have a significan]]>
<![CDATA[Evaluasi Kinerja Website Pemerintah Kabupaten Pekalongan: Studi Kasus pada Website OPD Pekalongan ]]>
<![CDATA[Diajeng Larasati]]>;
<![CDATA[Agus Munandar]]>
<![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 ]]>
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DOI: 10.47467/alkharaj.v7i2.6855
<![CDATA[This study evaluates the performance of Regional Apparatus Organization (OPD) websites of the Pekalongan Regency Government in supporting the dissemination of public information. The evaluation was conducted using spesific criteria, including speed, accessibility, best practices, and search engine optimization (SEO). The method used in this study is the evaluation method, which involves the systematic collection and analysis of processes based on the defined criteria. The data obtained are measured against established standards to produce recommendations aimed at improving the quality of the websites. The research results show that the OPD websites perform well in terms of speed and implementation of best practices. However, the aspects of SEO and accessibility still require action to ensure that information can be easily accessed by the public, thereby supporting transparency and accountability in delivering public services.]]>
<![CDATA[Determinasi Pengendalian Internal, Ukuran Perusahaan dan Sales Growth Terhadap Tax Avoidance Dengan Ketidakpastian Lingkungan Sebagai Variabel Moderating ]]>
<![CDATA[Mutiara Saksono Putri]]>;
<![CDATA[Erma Setiawati]]>
<![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 ]]>
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DOI: 10.47467/alkharaj.v7i1.6867
<![CDATA[This study aims to analyze the effect of internal control, firm size, and sales growth on tax avoidance, with environmental uncertainty as a moderating variable. The research objects are consumer sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2021–2023 period, selected using a purposive sampling method. The data used consists of annual financial reports. Tax avoidance is measured using the Effective Tax Rate (ETR), internal control is assessed based on annual report scores, firm size is measured using the natural logarithm of total assets, and sales growth is calculated based on the annual sales percentage change. Environmental uncertainty is measured based on external fluctuations affecting the business. Data analysis is performed using multiple linear regression with Moderating Regression Analysis (MRA) through SPSS. The results show that internal control does not have a significant effect on tax avoidance, while firm size and sales growth have a significant effect. Environmental uncertainty moderates the relationship between sales growth and tax avoidance but does not moderate the relationship between internal control and firm size with tax avoidance. This study provides insights into the factors influencing tax avoidance in the context of environmental uncertainty.]]>
<![CDATA[Pengaruh Internship Experience, Soft Skill dan Hard Skill Terhadap Kesiapan Kerja ]]>
<![CDATA[Warnanti Arie Luthfiani]]>;
<![CDATA[M. Farid Wajdi]]>
<![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 ]]>
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DOI: 10.47467/alkharaj.v7i2.6954
<![CDATA[This study aims to evaluate the impact of Internship Experience, Soft Skills, and Hard Skills on Job Readiness (a study on students of Universitas Muhammadiyah Surakarta). A quantitative approach was employed to examine the student population at the university, involving 150 respondents selected using purposive sampling techniques. Data were collected through an online questionnaire distributed via Google Forms and analyzed using SmartPLS 3.0. The results reveal that internship experience, soft skills, and hard skills positively and significantly influence students' job readiness. The research model demonstrated a good Goodness of Fit, with path coefficients indicating a significant contribution of each independent variable to job readiness. These findings underscore the critical importance of developing soft and hard skills during university years to better prepare students for the workforce.]]>
<![CDATA[Pengaruh Persepsi Kemudahan,Persepsi Manfaat ,Risiko, Return, Social Influence Terhadap Penggunaan Aplikasi Reksa Dana Bibit ]]>
<![CDATA[Renggo Bawani Wijayaningrum]]>;
<![CDATA[Fauzan]]>
<![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 ]]>
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DOI: 10.47467/alkharaj.v7i2.6967
<![CDATA[This study aims to analyze the influence of perceived ease of use, perceived benefits, risks, return, and social influence on the use of the Bibit mutual fund application at Universitas Muhammadiyah Surakarta. The research method used is a quantitative descriptive method with an associative approach, using primary data obtained through questionnaires. The data were analyzed using SPSS version 25, with validity, reliability, classical assumptions tests, and multiple linear regression analysis. The results show that perceived ease of use, benefits, risks, return, and social influence significantly and positively affect the use of the application. This study recommends developers to continuously improve the app’s features and leverage social influence. The limitation of this study is the limited sample and the use of secondary data.]]>
<![CDATA[Implementasi Faktor-faktor yang Mempengaruhi Nilai Perusahaan ]]>
<![CDATA[Gesti Putri Wahyudi]]>;
<![CDATA[Erma Setiawati]]>
<![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 ]]>
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DOI: 10.47467/alkharaj.v7i2.6988
<![CDATA[This study aims to determine empirical evidence of factors that influence firm value. The dependent variable of this research is firm value. Meanwhile, the independent variables of this research are profitability, leverage, capital structure, firm growth, and firm size. This research is quantitative research using secondary data. The sample in this research is non-cyclical consumer sector companies listed on the Indonesia Stock Exchange (BEI) for the 2019-2023 period. The sampling technique used a purposive sampling method and there were 143 samples that met the criteria during the 5 research periods. The data analysis technique used in this research is a multiple linear regression analysis technique using SPSS 25. The results of this research show that profitability and capital structure have an effect on firm value, while leverage, firm growth, and firm size have no effect on firm value.]]>
<![CDATA[Pengaruh Proporsi Dewan Komisaris Perempuan terhadap Kinerja Keuangan Perusahaan: Peran Mediasi Tanggung Jawab Lingkungan Perusahaan ]]>
<![CDATA[Nadilla Nur Azizah]]>;
<![CDATA[Rita Wijayanti]]>
<![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 ]]>
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DOI: 10.47467/alkharaj.v7i2.7007
<![CDATA[This study aims to determine the effect of the proportion of female commissioners on the company's financial performance using the moderating variable of corporate environmental responsibility. This study uses a quantitative research type. The population of this study is companies that are classified as environmentally sensitive industries in Indonesia using a sample of 163 companies. The sample selection used a purposive sampling method. The results of this study indicate that WoB has a positive effect on CERE, CERE has a positive effect on CFP, and CERE mediates WoB and CFP. This study helps companies develop more effective and sustainable development strategies to produce better corporate financial performance, in addition, this study can prove that the role of women in the board of commissioners is very helpful in increasing corporate environmental responsibility in order to create better corporate financial performance.]]>
<![CDATA[Analisis Prediksi Financial Distress Menggunakan Model Grover (G-Score) dengan Menerapkan Mekanisme Good Corporate Governance di Indonesia ]]>
<![CDATA[Aisya Shalsha Anggraini]]>;
<![CDATA[Fauzan]]>
<![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 ]]>
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DOI: 10.47467/alkharaj.v7i2.7012
<![CDATA[Financial distress is an indication that a company’s finances are not healthy but are still some distance from bankruptcy. Companies can indentify financial problems earlier as a foundation for internal assessment and communication. One of the causes of financial distress is the state of corporate governance. The purpose of this research is to determine the effect of good corporate governance, as proxile by managerial ownership, institutional ownership, an independt board of commissioners, audit committee, and managerial agency costs, on financial distress, as calculated using the Grover (G-Score), in consumer goods industry companies listed on the Indonesia Stock Exchange from 2021 to 2023. The sampling technique uses the purposive sampling method and 60 consumer goods industry companies mer the criteria with 180 data used as research samples. The analytical method used in this research is multiple linear regression analysis using SPSS Version 25. The result showed that Managerial Agency Costs has a significant effect on Financial Distress with the Grover approach. Meanwhile, Managerial Ownership, Institutional Ownership, Independent Board of Commissioners, Audit Committee do not have a signifcicant effect on Financial Distress with the Grover approach.]]>
