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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 81 Documents
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Search results for , issue "Vol. 7 No. 3 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan " : 81 Documents clear
Strategy For Developing Creative Economy-Based Tourism Villages In Sleman District Rochmad Bayu Utomo; Ni Luh Gde Ana Pertiwi; Nugraeni; Dina Karista; Ilham Galih Dini Hari
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.v7i3.6922

Abstract

This study was conducted to determine the existing tourism and creative economy villages that were developed and to formulate a strategy for developing tourism villages based on the creative economy. The data used are primary data in the form of information collected from tourism villages and secondary data in the form of support data from BPS, the Sleman Regency Tourism Office and social media. The techniques used in this study are data exploration, desk analysis, observation and FGD techniques. The results of the study indicate that tourism villages in Sleman Regency develop creative economic potential. In the formulation of a strategy for developing tourism villages based on the creative economy, there are several strengths, weaknesses, opportunities, and threats that are formulated. From the SWOT analysis, several alternative strategies and programs/activities have been produced that can be implemented and attempted to develop the potential of the creative economy in tourism villages in Sleman Regency, namely by improving infrastructure, training and developing human resources, product diversification and innovation and others.
Pengaruh Biaya Audit, Kantor Akuntan Publik, dan Komite Audit Terhadap Hal Audit Utama Audrey Alvania; Christina Dwi Astuti
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.v7i3.6976

Abstract

This study aims to analyze the influence of audit fees, audit firms, and audit committees on Key Audit Matters. A quantitative approach was employed using secondary data obtained from annual reports and independent auditor reports. The study population includes companies in the cyclical and non-cyclical sectors listed on the Indonesia Stock Exchange (IDX) during the 2022–2023 period. The purposive sampling method was used to select the sample, resulting in 202 samples that met the research criteria. The data were analyzed using a multiple regression model processed with SPSS software. The findings reveal that audit firms and audit committees have a positive influence on Key Audit Matters. However, audit fees do not show an impact on Key Audit Matters.
Pengaruh Keterampilan Big Data Analytics, Keterampilan Diagnostik, dan Professional Skepticism Terhadap Keterampilan Akuntansi Forensik pada Akuntan Generasi Z di Era Kompleksitas Data dan Inovasi Terbuka Trie Indah Aprilia Putri; Hasnawati
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.v7i3.6989

Abstract

This study examines the influence of Big Data Analytics Skills, Diagnostic Skills, and Professional Skepticism on Forensic Accounting Skills among Generation Z accountants in the era of data complexity and open innovation. Using a quantitative approach, data was collected from 237 respondents aged 20-27 with at least six months of professional accounting experience in Jakarta. Analysis using SPSS 30 revealed that only Professional Skepticism significantly influenced Forensic Accounting Skills, while Keterampilan Big Data Analytics and Diagnostic Skills had no significant impact. These findings emphasize the important role of Professional Skepticism in improving forensic accounting, especially in dealing with complex issues such as fraud.
Pengaruh Kinerja Karbon dan Climate Governance Terhadap Pengungkapan Emisi Karbon dengan Assurance Sebagai Variabel Moderasi Dewinda Nurshabrina Maulidya; Vinola Herawaty
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.v7i3.6991

Abstract

This study was conducted to examine the effect of Carbon Performance dan Climate Governance on Carbon Emission Disclosure with Assurance as a moderation. This study uses secondary data collected from the Indonesia Stock Exchange (IDX) and the official websites of each company. This study is a quantitative study and uses multiple linear regression analysis with the research population being energy sector companies in 2021-2023 with a total sample of 100 data. The results of the hypothesis testing in this study indicate that Carbon Performance and Climate Governance have a positive effect on Carbon Emission Disclosure. Meanwhile Assurance has no effect on Carbon Emission Disclosure. In addition, Assurance is unable to moderate between Carbon Performance and Climate Governance with Carbon Emission Disclosure. By using this research, companies can improve carbon emission disclosure by improving carbon performance and by implementing Climate Governance.
Pengaruh Financial Distress, Perencanaan Pajak, dan Kualitas Audit Terhadap Manajemen Laba Wulan Rizqi Nur Amaliyah; Hexana Sri Lastanti
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.v7i3.7008

Abstract

This study analyzes the effect of financial distress, tax planning, and audit quality on earnings management in real estate companies listed on the Indonesia Stock Exchange (IDX) for the 2021-2023 period. A quantitative approach is used with a purposive sampling method, utilizing financial statement data. Financial distress is measured using Altman Z-Score, tax planning with Tax Retention Rate (TRR), and audit quality through percentage ratio results based on industry specialization criteria (SPEC). The results show that financial distress has a significant positive effect on earnings management, while tax planning and audit quality have varying impacts. The study recommends strict supervision of earnings management practices, especially in companies with financial distress. Regulators are advised to strengthen audit and taxation policies to increase transparency, while academics can continue research on other sectors or periods for more in-depth results.
Analisis Pengendalian Piutang di PT Kereta Api Indonesia (Persero) Apriliani Sri Lestari; Neneng Weti Isnawaty
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.v7i3.7017

Abstract

This study aims to analyze receivables control at PT Kereta Api Indonesia (Persero) using the COSO (2013) framework, which includes five main components: Control Environment, Risk Assessment, Control Activities, Information and Communication, and Monitoring. The research method used is descriptive qualitative, with data collection techniques in the form of interviews, observations, and documentation. The object of this research is the Collection Section of PT Kereta Api Indonesia (Persero), which is responsible for managing the company's accounts receivable. The results showed that in the Control Environment, the company has demonstrated a commitment to integrity through anti-bribery policies, AKHLAK culture, and the application of technology-based systems. Risk Assessment is carried out by utilizing the SMARTKA application to monitor risks in real-time, supported by inherent risk analysis and periodic evaluations, so that potential losses due to bad debts can be minimized. In Control Activities, the company uses technology such as virtual accounts and is developing new applications to improve efficiency and mitigate risks, such as the risk of fraud and bad debts. In Information and Communication, the company ensures relevant information is collected through SOPs, the use of SAP applications, and effective internal and external communication through correspondence, mediation, and digital platforms such as WhatsApp. The Monitoring component is implemented through periodic evaluations involving internal audits by SPI, preparation of Audit Results Reports (LHA), and coordination meetings with management to follow up on findings. In conclusion, the five components of internal control according to COSO (2013) have been implemented and function well at PT Kereta Api Indonesia (Persero).
Kualitas Layanan Elektronik DJP Online Terhadap Kepuasan Pengguna Dengan Mediasi Kepercayaan Isebel Sara Sade Adu; Sudarwati; Ida Aryati DPW
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.v7i3.7036

Abstract

This research aims to determine the effect of the quality of DJP Online 's electronic services on user satisfaction with the mediation of trust. This research method uses a quantitative descriptive research design. The population of non-business individual taxpayers with active status until 2023 is 125,360 spread across 17 Kapanewon in Sleman Regency. The sample taken was 170 taxpayers using a non-probability sampling technique, purposive sampling method. Data collection using questionnaires. The data analysis technique used is SEM-PLS using SmartPLS 3.0 software. The research results show that the quality of electronic services has a positive and significant effect on trust, trust has a positive and significant effect on user satisfaction, the quality of electronic services has a positive and significant effect on user satisfaction, and the quality of electronic services has a positive and significant effect on user satisfaction through the mediation of trust. The suggestion from this research is that monitoring and evaluation of services in electronic form, in this case DJP Online, can be carried out so that improvements can be made continuously so that public trust and satisfaction with DJP services increases.
Bibliometric and Content Analysis: The Role of Sustainable Manufacturing in Fertilizer Distribution Ahmad Ryan Andriansyah; Imam Baihaqi
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.v7i3.7041

Abstract

The fertilizer industry has a strategic role in supporting food security, however challenges in inefficient distribution can hamper the sustainability of the agricultural sector. This research aims to analyze publication trends related to sustainable manufacturing in fertilizer distribution and its impact on Environmental, Social and Governance (ESG) aspects. Data was obtained from the Scopus and Web of Science databases with a total of 723 articles from Scopus and 763 articles from Web of Science. After filtering based on document type (articles and reviews), language (English), access (open access), and year of publication (2015-2024), 167 articles remained for analysis. The research methods used are bibliometric analysis to identify publication patterns, co-word analysis, and content analysis to explore main findings in the literature. The research results show that the application of sustainable manufacturing in fertilizer distribution has a positive impact on environmental, social and governance aspects. The use of technology such as Distribution Planning and Control System (DPCS) and Truck Tracking (INDIGO Tracker) increases distribution efficiency by reducing carbon emissions and fuel consumption. Web-based distribution information systems improve transparency and accountability, minimize waste and ensure timely distribution. On the social side, programs such as the Farmers Card help equalize access to fertilizer for farmers, reducing social inequality. In the governance aspect, this technology strengthens supervision and increases trust between farmers and stakeholders. The results of this research also confirm that a sustainability-based approach in fertilizer manufacturing and distribution can be an effective strategy to support more efficient and environmentally friendly agriculture.
Pengaruh Pengungkapan Emisi Karbon, Ukuran Perusahaan, Profitabilitas, dan Leverage Terhadap Nilai Perusahaan: Studi Kasus Pada Perusahaan Manufaktur Sub Sektor Energi yang Terdaftar di BEI Periode 2020 - 2022 Shafa Mutiara Diva; Triyono
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.v7i3.7223

Abstract

This study aims to examine the effect of disclosure of carbon emissions, company size, profitability, and leverage on firm value in energy subsector manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2020 to 2022. The method used is multiple linear regression analysis with a sample of 42 observations from 14 companies that meet the criteria. The results showed that company size has a significant positive effect on firm value, while disclosure of carbon emissions, profitability, and leverage did not show a significant effect on firm value. This finding indicates that firm size has more influence on investors' decisions in assessing firm value, while other factors such as carbon emission disclosure, although important, have no significant effect in this context.
Pengaruh Audit Tenure, Audit Opinion, Reputasi Auditor, Auditor Switching, Dan Financial Distress Terhadap Audit Report Lag Annafisah, Rifzika; Adi, Suyatmin Waskito
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.v7i3.7236

Abstract

This study examines the effect of audit tenure, audit opinion, auditor reputation, auditor switching, and financial distress on audit report lag in food and beverage companies listed on the Indonesia Stock Exchange for the 2018-2023 period. The study employs a quantitative approach with multiple linear regression analysis using secondary data from annual reports. The results show that audit opinion, auditor reputation, and financial distress significantly influence audit report lag, while audit tenure and auditor switching do not have a significant impact. Audit opinion and auditor reputation negatively affect audit report lag, meaning companies with unqualified opinions and reputable auditors tend to complete audits faster. Conversely, financial distress has a positive effect, indicating that financially distressed firms require a longer audit process. The findings highlight the importance of financial stability and audit quality in ensuring timely financial reporting.

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