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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 2,235 Documents
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Pengaruh Kompetensi, Due Profesional Care dan Independensi terhadap Kualitas Audit: Studi Kasus Kantor Akuntan Publik (KAP) Kota Palembang Elsyah Julianti Andini; Poppy Indriani
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 12 (2024): 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.v6i12.4953

Abstract

This study alims tol exalmine the influence olf colmpetence, due prolfessiolnall calre, alnd independence oln aludit quallity in Public Alccolunting Firms (KAlP) in Pallembalng City. The independent valrialbles in this study alre colmpetence, due prolfessiolnall calre, alnd independence, while the dependent valrialble is aludit quallity. This study uses al qualntitaltive methold. The polpulaltioln in this study is alll aluditolrs whol wolrk alt the Public Alccolunting Firm (KAlP) in Pallembalng City. The salmple wals determined using the purpolsive salmpling technique. Daltal wals colllected throlugh the distributioln olf questiolnnalires tol 30 aluditolrs wolrking alt the Pallembalng City KAlP. Primalry daltal colllectioln techniques alnd daltal alnallysis used multiple linealr regressioln alnallysis olf SPSS solftwalre versioln 25. The metholds used in this study alre Descriptive Alnallysis, Vallidity Test, Relialbility Test, Clalssicall Alssumptioln Test, Multiple Linealr Regressioln Alnallysis Test, R2 Colefficient olf Determinaltioln Test alnd t-Test. The results sholwed thalt colmpetence hald al polsitive alnd significalnt effect oln aludit quallity, while due prolfessiolnall calre alnd independence did nolt halve al significalnt effect oln aludit quallity. This mealns thalt the higher the aluditolr's colmpetence, the higher the quallity olf the aludit prolduced. Holwever, due prolfessiolnall calre alnd aluditolr independence dol nolt halve al significalnt influence oln aludit quallity.
Pengaruh Perceived Credibility, Trust, Subjective Norms, Perceived Behavioral Control, dan Perceived Expertise terhadap Attitude toward the Influencer dan kaitannya dengan Purchase Intention pada Doctor Influencer Avoskin Putra, Afwin Purnama; Dewi, Citra Kusuma
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 12 (2024): 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.v6i12.4957

Abstract

Influencer marketing is an effective strategy in the digital era, the use of doctor influencers in skincare promotions increases sales and purchasing intention. Doctors are the most trusted figures in providing health solutions in Indonesia. This study aims to determine and see the effect of perceived credibility, trust, subjective norms, perceived behavioral control, and perceived expertise on attitudes toward the influencer and the effect of attitudes toward the influencer on purchase intention. The method used in this study is descriptive and quantitative, with the contribution of 400 audience respondents who have watched Avoskin promotions using doctor influencers as talents or brand ambassadors for their promotions. The sampling technique used is non probability sampling with a purposive sampling type. Data processing and analysis techniques use PLS-SEM on the SmartPLS 4.0. The results of this study indicate that there is a favorable correlation between perceived credibility, trust, subjective norms, perceived behavioral control, and perceived expertise, on attitudes toward the influencer, which have an impact on the positive attitude of the audience towards product promotions using doctor influencers. In addition, the correlation of attitudes toward the influencer to purchase intention triggers the emergence of audience purchase intentions for products promoted by doctor influencers.
Analisis Pengaruh Brand Image, Persepsi Harga, Promosi Dan Kualitas Produk Terhadap Keputusan Pembelian Produk Vans Indonesia Andika Yanutri Pambudi; Wiyadi
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 11 (2024): 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.v6i11.5724

Abstract

This study aims to analyze the influence of brand image, price perception, promotion, and product quality on product purchasing decisions vans indonesia. This study is included in the category of survey research using questionnaires as a primary data collection tool. The population in this study is all FEB UMS students who have made purchases and who have used Vans Indonesia products. The sampling technique used in this study is purposive sampling. The results can be concluded that partially brand image and product quality does not significantly affect the purchase decision, while the perception of price and promotion have a positive and significant effect on the purchase decision
Pengaruh Pengalaman, Komitmen Profesi, Locus of Control dan Independensi Terhadap Perilaku Auditor dalam Situasi Konflik Audit Amanda Intan Puspitasari; Muhammad Abdul Aris
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 11 (2024): 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.v6i11.5758

Abstract

This study aims to determine the influence of experience, professional commitment, locus of control and independence on the behavior of auditors in audit conflict situations . This study includes quantitative research with primary data types. Source data obtained from the filling of questionnaires. The population in this study are auditors who work at the public accounting firm (KAP) in Yogyakarta and Surakarta. Sampling technique performed in the study is to use convenience sampling, and the final result obtained a sample of 49 respondents. The results of the study can be concluded that the auditor's experience, professional commitment, and independence does not affect the behavior of auditors in audit conflict situations, while the locus of control affects the behavior of auditors in audit conflict situations.
Pengaruh Fraud Hexagon Theory Terhadap Fraudulent Financial Statement: Studi pada Perusahaan BUMN yang Terdaftar di Bursa Efek Indonesia (BEI) Periode 2020-2023 Risa Putri Wahyu Wulansari; Muhammad Abdul Aris
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 11 (2024): 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.v6i11.5766

Abstract

This study aims to analyze the effect of fraud hexagon theory on fraudulent financial statements. This study includes quantitative research. The population used is all state-owned companies listed on the Indonesia Stock Exchange for the period 2020-2023 which has a total of 27 companies. The sampling technique used in this study is saturated sampling technique. This study used a type of secondary data. The results can be concluded that stimulus, capability, collusion, rationalization does not affect the fraudulent financial statement, While opportunity and ego have an effect on fraudulent financial statement
Analisis Determinan Underpricing Saham pada Perusahaan yang Tercatat Melakukan IPO di IDX 2021-2023 Mina Olivia Rahayu; Triyono
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 11 (2024): 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.v6i11.5802

Abstract

This study aims to determine the effect of current ratio, debt to equity ratio, return on assets, earnings per share, underwriter,and share offering percentage on stock underpricing during initial public offering (IPO) on the Indonesia Stock Exchange (IDX). This study uses a quantitative approach, using secondary data. The population of this study includes all companies that conducted initial public offerings on the Indonesia Stock Exchange in 2021-2023. Research samples using purposive sampling. Data analysis using Logistic regression analysis. The results showed that the current ratio, earnings per share, underwriter, share offering percentage significantly affect the stock underpricing, while the variable debt to equity ratio, return on does not affect the stock underpricing
Evaluasi Program Pemberdayaan Lembaga Kemasyaratan dalam Peningkatan Teknologi Tepat Guna pada Dinas Pemberdayaan Masyarakat dan Desa Kabupaten Malinau, Provinsi Kalimantan Utara Kiring Yopi; Muhlis Hafel; Darmanto
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 12 (2024): 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.v6i12.5862

Abstract

The purpose of this study is to analyze and identify community empowerment programs in improving appropriate technology at the Malinau Regency Community and Village Empowerment Office using the CIPP (Context, Input, Process, and Product) method. The method used uses a qualitative method with a survey design and in-depth interviews. Data was collected through interviews with resource persons of the head of the office, secretary, head of the field, staff of the empowerment office and the community. The results of data analysis show that the CIPP evaluation of the community empowerment program through appropriate technology in Malinau Regency shows effectiveness in increasing community independence and productivity despite various challenges. The input evaluation indicates the need for transparent management of funds and resources, active participation, and the use of technology that is appropriate to local conditions. In terms of process, program implementation adhered to SOPs, increased community safety and satisfaction, and training was effective in enhancing skills. The product evaluation showed that the program succeeded in increasing the capacity and independence of the institution and had a positive impact on community welfare. Challenges include limited access to technology, resources, and lack of training and collaboration, but enabling factors such as government support, planning, and distribution of tools remain key strengths in implementation.
Analisis Faktor-faktor yang Mempengaruhi Persepsi Pelaku Usaha Mikro Kecil Menengah Tentang Pentingnya Pelaporan Keuangan Serta Prospek Implementasi SAK ETAP Abdul Malik Hakim; Sasongko, Noer
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 12 (2024): 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.v6i12.5914

Abstract

This study aims to identify the factors influencing the perceptions of Micro, Small, and Medium Enterprises (MSMEs) in Sukoharjo District regarding the importance of preparing financial statements based on the Financial Accounting Standards for Entities Without Public Accountability (SAK ETAP). The study employs a quantitative approach with a descriptive and causal associative research design. A total of 100 respondents were selected as the sample using the convenience sampling method. The independent variables in this study include education level, accounting knowledge, business duration, and business size, while the dependent variable is the perception of the importance of financial statements based on SAK ETAP. The analysis results indicate that education level influences perceptions at a 10% significance level, accounting knowledge and business size significantly affect MSMEs’ perceptions, while business duration does not have a significant impact.
Pengaruh Jangka Pendek dan Jangka Panjang Inflasi dan Suku Bunga BI Terhadap Harga Saham Dengan Metode Error Correction Model Moulvi Dermawan; Tiar Lina Situngkir
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 1 (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.v7i1.3850

Abstract

The purpose of the research is to analyze, know, and explain the short-term and long-term effects of Inflation and BI Interest Rates, both independently and simultaneously on the Stock Prices of Property, Real Estate and Construction Sector Companies listed on the Indonesia Stock Exchange for the period 2014-2023.The method used is a quantitative method with a descriptive verification approach with Error Correction Model (ECM) analysis, which is supported by Eviews 12 statistical software. The sampling technique utilizes purposive sampling technique, which then obtained 18 samples from 120 populations. The research results prove that in the short term and long term, inflation has no significant effect on stock prices. Then, the BI Interest Rate in the short term has no significant effect on stock prices, while in the long term the BI Interest Rate has a significant effect on stock prices. Simultaneously inflation and BI interest rates in the short term have no significant effect on stock prices. This is inversely proportional to the long-term results which prove that inflation and interest rates simultaneously have a significant effect on stock prices.
Overconfidence Bias Pada Indeks LQ45 di Bursa Efek Indonesia Nurmala Suci Lestari; Situngkir, Tiar Lina
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 1 (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.v7i1.3975

Abstract

The study aims to determine whether there is an effect of overconfidence bias on the Indonesia Stock Exchange for the period 2014-2023. Overconfidence bias is a behavioral anomaly that occurs in the capital market and is related to investment returns with investor capabilities, where investors will become overconfident and trade aggressively in the following period. The limited research on Behavioral Finance Macro (BFMA,) and as well as the absence of research that details the results in ten-year, five-year, and annual periods make this research interesting. The method used in the research is Vector Autoregression (VAR) with a population of all companies in the LQ45 Index for the period 2014-2023 and a sample of 15 companies that are consistently included in the LQ45 Index during the study period using weekly close price data. The research hypothesis can be answered through the estimation of the VAR model and Impulse Response Function (IRF). Consistent with the research hypothesis, there is a positive and significant relationship between return markets and trading volume. The results of the analysis using the VAR model show that there is an effect of overconfidence bias on the Indonesia Stock Exchange in the 5-year period, namely 2014-2018 and in the annual period, namely 2015, 2018 and 2021.

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