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Dedi Junaedi
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dedijunaedi@gmail.com
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+628118114379
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Lembaga Publikasi Ilmiah (LPI) Institut Agama Islam (IAI) Nasional Laa Roiba Bogor Jl Raya Pemda Pajeleran Sukahati No 41 Cibinong, Bogor 16913 Telp 021-8757150 HP 08118114379 Email: alkharaj@journal-laaroiba.com Web http://journal-laaroiba.com/ojs/index.php/alkharaj
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INDONESIA
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
ISSN : 26562871     EISSN : 26564351     DOI : https://doi.org/10.47467/alkharaj
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 81 Documents
Search results for , issue "Vol. 7 No. 3 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan " : 81 Documents clear
Analisis Pengaruh Penempatan Kerja Terhadap Turnover Intention: Peran Beban Kerja Sebagai Variabel Mediasi di Kalangan Pekerja Gen-Z Kota Pontianak Muhamad Wanda Irfan Maulana; Sunardi Ginting
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 3 (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.v7i1.6294

Abstract

This study explores the influence of job placement and workload on Generation Z employees' intention to leave their jobs, with a focus on the unique characteristics of this emerging demographic in the workforce.A quantitative approach was employed, with 209 respondents from diverse industry sectors completing a questionnaire. The data was processed using Warp PLS 8.0 software and the Structural Equation Model (SEM) Approach Method to determine the relationship between job placement and turnover intention, with workload serving as a mediating variable. The findings indicate that high turnover intention is predominantly driven by substantial workload, which functions as a mediating variable.This phenomenon is also influenced by job placement interest and competence, though the influence is not substantial.The study underscores the significance of appropriately assigning workers to preserve Generation Z skills and effectively manage workload. The objective of this study is to assist businesses in reducing turnover intention among young workers by offering insights into the influence of job placement and workload on turnover intention.
Analisis Kualitas Laporan Keuangan Berdasarkan Kompetensi SDM dan Pemanfaatan Sistem Informasi Akuntansi pada Puskesmas 23 Ilir Kota Palembang Fadiah Agmis; Yuliana Sari; Desi Indriasari
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 3 (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.v7i3.4763

Abstract

The purpose of this study was to evaluate the quality of financial statements of the Regional Public Service Agency based on the ability of human resources and the utilization of accounting information systems at Puskesmas 23 Ilir Palembang City. Data collected through interviews, documentation, and observation are included in qualitative descriptive research. The financial field of Puskesmas 23 Ilir Palembang City became the data source. The triangulation method ensures data validity. Seven informants from the Finance Division of Puskesmas 23 Ilir Kota Palembang were involved in the interviews. The Budget Realization Report, Balance Sheet, Operational Report, Cash Flow Statement, Statement of Changes in Equity, and Notes to Financial Statements were examined, and observations were made to find out how the organization prepares financial statements. The interview results show that the ability of employees is continuously improved through training and technical guidance and accounting information systems, which support the suitability of the quality of financial statements.
Pengaruh Kualitas Pelayanan Terhadap Word Of Mouth Melalui Kepuasan Mahasiswa Fakultas Syariah Institut Agama Islam Nasional Laa Roiba Rio Kartika; Sholikul Hadi; Fika Lestari
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 3 (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.v7i3.4923

Abstract

Quality service in higher education is an important factor in service excellence. Quality service to students will provide satisfaction so as to create Word Of Mouth. Research using quantitative methods with a descriptive approach. The sample was 30 respondents with simple random sampling technique. The data analysis technique uses path analysis. The results show that service quality has a significant effect on Word Of Mouth by 63.4%. Service quality has a significant effect on student satisfaction, amounting to 57.8%. Service quality has a direct effect on Word Of Mouth of 57.7%, an indirect effect of 23.9%, so that the direct effect of service quality on Word Of Mouth is greater than the indirect effect.
Faktor-faktor yang Mempengaruhi Kualitas Pengelolaan Barang Milik Daerah pada Pemerintah Kota Palembang Putri Meidiana Sari; Maria; Siska Aprianti
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 3 (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.v7i3.5129

Abstract

This reiseiarch aims to analyzei thei influeincei of apparatus compeiteincy, information systeims (SIMDA-BMD) and goveirnancei on thei quality of reigional propeirty manageimeint in thei Paleimbang City Goveirnmeint. This reiseiarch useis primary data from a queistionnairei distributeid to 32 Reigional Apparatus Organizations in thei City of Paleimbang. Thei numbeir of sampleis takein in this reiseiarch was 96 reispondeints. Sampleis weirei takein using purposivei sampling teichniquei. Thei analysis teichniquei useid is multiplei lineiar reigreission using SPSS veirsion 27 softwarei. Thei reisults of this reiseiarch providei partial or simultaneious eivideincei. apparatus compeiteincy, information systeims (SIMDA-BMD), and goveirnancei havei a positivei and significant influeincei. Simultaneiously theisei threiei factors contributeid 68.2%. Keywords: Apparatus Compeiteincei, Information Systeims (SIMDA-BMD), Goveirnancei
Pengaruh Likuiditas, Profitabilitas dan Ukuran Perusahan Terhadap Nilai Perusahaan Yani, Rina Novi; Nitami, Mayhilda; Susanto, Dimas Bagus; Diman, Banta
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 3 (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.v7i3.5231

Abstract

This study was conducted to test the determination of liquidity, profitability and company size on the value of companies listed on the Jakarta Islamic Index in the period 2019-2023. This study uses a quantitative method by testing the hypothesis of the research variables. Sampling was done by purposive sampling with a sample size of 75 companies. The data used are secondary data obtained from the company's annual report and analyzed statistically with multiple regression. The results of this study are that profitability and company size have a significant effect on company value while liquidity does not have a significant effect on company value. Penelitian ini dilakukan untuik menguji determinasi likuiditas, Profitabiliitas dan ukuran Perusahan pada nilai Perusahan yang terdaftar pada Jakarta Islamic Index pada periode 2019-2023. Penelitian ini menggunakan metode kuantitatif dengan menguji hipotesis variabel penelitian. Penarikan sampel secara purposive sampling dengan banyak sampel 75 Perusahan. Data yang digunakan merupakan data sekunder yang didapat pada laporan tahunan Perusahan dan dianalisis secara statistik dengan regrasi berganda. Hasil penelitian ini yaitu Profitabiliitas dan ukuran Perusahan berpengaruh signifikan terhadap nilai Perusahan sedangkan likuiditas tidak berpengaruh signifikan terhadap nilai Perusahan.
Implementasi PSAK 207 dalam Pelaporan Arus Kas (Cash Flow) pada Perusahaan Telkom Indonesia, Tbk (Persero) Tbk Tahun 2022 Suherman, Ruben
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 3 (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.v7i3.5237

Abstract

PSAK 207 in Cash Flow reporting is an accounting standard that regulates cash flow reporting. This standard introduces direct methods and indirect methods. Although the direct method approach requires adjusting net income with elements that do not involve cash flow, the direct method requires reporting gross cash flow from operating activities. The aim of this research is to examine how PT. Telkom Indonesia has implemented PSAK 207 in cash flow reporting. The accounting standard PSAK 207 regulates cash flow reporting, which is critical to providing accurate and timely financial information to stakeholders. This research investigates how the Telkom company applies PSAK 207 in presenting their cash flow reports using a qualitative methodology that includes document analysis and interviews. The results of this research will provide an understanding of the challenges and benefits faced by companies in implementing this standard.
Pengaruh Ukuran Pemerintah dan Kapasitas Fiskal Terhadap Diskresi Akrual Nyayu Halima Thusa’dia; Maria; Yevi Dwitayanti
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 3 (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.v7i3.5246

Abstract

This consider points to experimentally demonstrate what variables influence Gathering Tact of Nearby Government in South Sumatra Territory. The free factors in this think about are Government Measure and Financial Capacity . Whereas the subordinate variable in this ponder is Collection Caution. The test utilized within the ponder was the Money related Report of the Rule / City Territorial Government in South Sumatra Territory in 2018-2022. The information utilized in this consider were gotten from auxiliary information distributed by the Preeminent Review Office and the Central Bureau of Insights. The explanatory apparatus to be utilized is Numerous Straight Relapse examination utilizing the Eviews Adaptation 12 program. The comes about in this ponder show that government measure have a positive impact on collection tact, whereas financial capacity have no impact on collection tact.   
The Influence of Motivation and Work Environment on Employee Performance Mediated by Job Satisfaction on Employees of PG Kebon Agung Malang Mujtaba Alfan Nur; Fauzan Almanshur
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 3 (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.v7i3.5273

Abstract

The purpose of this study was to examine how motivation and work environment affect employee performance through job satisfaction as a mediating variable at PG Kebon Agung Malang. This study used a quantitative method with a simple random sampling technique with 110 respondents. Data collection was carried out by distributing questionnaires directly to respondents. The analysis tool used was SmartPLS 3.0. The results of this study indicate that the motivation variable (X1) does not directly affect employee performance (Y) with a value of 0.279>0.05. The work environment variable (X2) has a positive and significant effect on employee performance (Y) with a value of 0.000<0.05. The job satisfaction variable (Z) has a positive and significant effect on employee performance (Y) with a value of 0.000<0.05. The motivation variable (X1) has a positive and significant effect on job satisfaction (Z) with a value of 0.000<0.05. The work environment variable (X2) has a positive and significant effect on job satisfaction (Z) with a value of 0.000<0.05. In addition, the results of the study indicate that the motivation variable (X1) has a positive and significant effect on employee performance (Y) through the mediating role of job satisfaction (Z). The job satisfaction variable (Z) is also able to mediate the influence of the work environment (X2) on the performance of employees of PG Kebon Agung Malang.
Pengaruh Penilaian Tingkat Kesehatan Bank dengan Metode RGEC Terhadap Implementasi Green Banking pada Bank Umum Syariah di Indonesia Widya Risfika Utami; Anwar, Saiful
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 3 (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.v7i3.5292

Abstract

  This study aims to determine the effect of bank health level assessment using the RGEC method (Risk Profile, Good Corporate Governance, Earnings, and Capital) on the implementation of green banking at Islamic commercial banks in Indonesia during the period 2020-2022. The research method used is quantitative with purposive sampling technique, involving 12 Islamic commercial banks that publish annual reports. Multiple regression analysis was used to determine the relationship between the independent variables (NPF, GCG, ROA, and CAR) with green banking as the dependent variable. The results showed that the RGEC variables have a significant influence on the implementation of green banking. In particular, Capital Adequacy Ratio (CAR) shows the strongest influence among other variables such as Non Performing Finance (NPF), Good Corporate Governance (GCG), and Return on Assets (ROA). These findings emphasize the importance of risk management, good corporate governance, profitability, and capital adequacy in supporting environmentally friendly banking practices. Keywords: Green Banking, Islamic Commercial Bank, NPF, GCG, ROA, CAR ABSTRAK Penelitian ini bertujuan untuk mengetahui pengaruh penilaian tingkat kesehatan bank menggunakan metode RGEC (Risk Profile, Good Corporate Governance, Earnings, and Capital) terhadap implementasi green banking pada bank umum syariah di Indonesia selama periode 2020-2022. Metode penelitian yang digunakan adalah kuantitatif dengan teknik purposive sampling, melibatkan 12 bank umum syariah yang menerbitkan laporan tahunan. Analisis regresi berganda digunakan untuk menentukan hubungan antara variabel independen (NPF, GCG, ROA, dan CAR) dengan green banking sebagai variabel dependen. Hasil penelitian menunjukkan bahwa variabel-variabel RGEC memiliki pengaruh signifikan terhadap implementasi green banking. Secara khusus, Capital Adequacy Ratio (CAR) menunjukkan pengaruh paling kuat di antara variabel lain seperti Non Performing Finance (NPF), Good Corporate Governance (GCG), dan Return on Assets (ROA). Temuan ini menekankan pentingnya pengelolaan risiko, tata kelola perusahaan yang baik, profitabilitas, dan kecukupan modal dalam mendukung praktik perbankan yang ramah lingkungan. Kata Kunci: Green Banking, Bank Umum Syariah, NPF, GCG, ROA, CAR  
Peran Pengendalian Internal dan Good Governance Terhadap Peningkatan Pegawai di Dinas Lingkungan Hidup Provinsi Jawa Timur Nafisa, Nadia Farah; Priono, Hero
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 3 (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.v7i3.5347

Abstract

Along with the development of public knowledge about the implementation of government, the government must be able to carry out implementation properly. The government is tasked with providing services to improve the welfare of the people with a fair, good, and accountable system. This study was conducted with the aim of knowing the effect of internal control and implementation of good governance on employee performance. This type of quantitative research with a sample used 85 employees of the Environmental Service. This research utilizes purposive sampling method. The data analysis technique applied is multiple linear regression analysis. The findings of this study prove that internal control has a significant effect on employee performance, while good governance has no effect.

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