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Contact Name
Dedi Junaedi
Contact Email
dedijunaedi@gmail.com
Phone
+628118114379
Journal Mail Official
dedijunaedi@journal-laaroiba.com
Editorial Address
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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Kab. bogor,
Jawa barat
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 2,235 Documents
Implementasi Prinsip Ekonomi Islam dalam Asuransi Syariah di Indonesia Saputri, Deasy Eka; Muhamad Hidayat Nurwahid
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.v7i1.4012

Abstract

This study examines the implementation of Islamic economic principles in Islamic insurance (takaful) in Indonesia, focusing on principles such as justice, benefit, balance, and universality. Islamic insurance differs from conventional insurance as it is based on principles of mutual assistance and avoids riba (usury), maysir (gambling), and gharar (uncertainty). This research also discusses the differences between Islamic and conventional insurance, including the claims mechanism and the products offered by Islamic insurance companies in Indonesia. The study aims to contribute to the development of the Islamic insurance industry in Indonesia and provide a better understanding of how Islamic economic principles are applied in the practice of Islamic insurance.
Penggunaan AI (Artificial Intelligence) dalam Pendidikan Islam di Indonesia Saputri, Deasy Eka; Alting, M. Guntur
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.v7i1.4114

Abstract

The advancement of science and technology has significantly impacted various sectors, including Islamic education. This study explores the integration of Artificial Intelligence (AI) in Islamic educational institutions, particularly in Islamic boarding schools, high schools with Islamic integration (SMA IT), and Islamic boarding schools. The use of AI in these institutions enhances the learning process, making it more efficient and effective. This paper discusses the development and challenges of incorporating AI in Islamic education, the role of technology in modernizing educational practices, and the implications for students' learning outcomes.
Praktik Akad Non Tunai dalam Pengelolaan Lahan Pertanian di Desa Dadapan Kabupaten Lomangan Muhammad Farid; Ahmad Djalaluddin; Muhammad Haris Hidayatulloh
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.v7i1.4426

Abstract

In Islam, it requires concrete evidence when a non-cash contract occurs. Such as using notes, witnesses, collateral or guarantor. This study aims to examine and analyze the practice of non-cash contracts carried out by the people of Dadapan village in muamalah farming. This research uses descriptive qualitative research because the research will be carried out or describe practices carried out in the community. The results of this study are that the practice is carried out between families, in this case the implementation of the contract is carried out orally. In the end, it had an impact on the payment of rent, which should have been made 2 times a year, to only once, namely during the low season.
Analisis Modal Kredit Usaha Rakyat dalam Meningkatkan Perkembangan UMKM dI Kota Tengah: Studi Kasus UMKM Dwi Laundry dan Toko Olfan Dinda Resti Umar; Ronald Soemitro Badu; Yustina Hiola
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.v7i1.4520

Abstract

This study aims to determine the ideal working capital for MSMEs in the Central City District. The research used a quantitative approach with descriptive methods. The sample in this study was two MSMEs where data collection used observation, interviews and documentation. The data analysis technique uses debt ratio analysis, maximum loan analysis and calculation analysis of business capital sources from loans. The results showed that People’s Business Credit capital has a positive impact on improving the income and operations of MSMEs. Dwi Laundry and Toko Olfan recorded increased revenues thanks to the use of People's Business Credit capital, which allowed for increased operational capacity and improved financial performance from year to year. However, the research also found that MSME owners tend to use business income for personal purposes, which leads to confusion between personal and business finances and hinders strategic decision-making.
Penelitian Determinan Tindak Pencegahan Fraud Pengelolaan Dana Desa di Kecamatan Penukal Utara Kabupaten PALI Agnes Rafiva Nanda Utami; Maria; Indra Satriawan
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.v7i1.4570

Abstract

This study aims to determine the Determinants of Fraud Prevention in Village Fund Management in North Penukal District, PALI Regency. The population in this study were 13 villages in North Penukal District, Penukal Abab Lematang Ilir Regency. The data collection technique used a questionnaire with respondents Village officials consist of the Village Financial Management Power Holder (PKPKD) is the village head, while the Village Financial Management Implementers (PPKD) are the village secretary, village treasurer, administrative and general head, planning head, government head, welfare head and service head. Based on the results of the study, the competence of village officials, internal control system, whistleblowing system and organizational commitment partially and simultaneously have a positive and significant effect on preventing fraud in village fund management. The Adjusted R Square value is 0.371, which means that the competence of village officials, internal control systems, whistleblowing systems and organizational commitment have an effect of 37.1% on preventing fraud in village fund management.
Analisis Efektivitas dan Kontribusi Pajak Daerah dan Retribusi Daerah terhadap Pendapatan Asli Daerah di Indonesia Salsabila Ratu Sindang; Rita Martini; Rosy Armaini
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.v7i1.4594

Abstract

The aim of this research is to prove and analyze how much the contribution and effectiveness of revenues from the components of Regional Original Income (PAD) to PAD in Indonesia influence each other, both partially and simultaneously. The data used are Regional Government Financial Reports from 34 provinces during the 2018-2022 fiscal year. The analytical methods used are effectiveness analysis, contribution analysis, and structural equation modeling (SEM) with partial least squares (PLS). The research results show that the effectiveness of regional taxes is quite effective while regional levies are less effective. Hypothesis testing shows that regional taxes have a strong influence on PAD and regional levies have a small influence. All variables showed a significant relationship with PAD. Simultaneously, the R2 value of 0.975 shows a strong influence on PAD.
Implementasi Sosial Media Marketing untuk Meningkatkan Citra Sekolah Niken Nazira Kinsky; Ira Nuriya Santi
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.v7i1.4947

Abstract

How well students perform at school is related to School Image. Incorporating a social media strategy is one way to improve a school's good image. Overall, social media is becoming increasingly important. Improving the school's image through social media marketing is the aim of this essay. This research study used a qualitative descriptive strategy, as detailed in scientific publications. The foundation of this approach is research methodology, which seeks to gather comprehensive and precise information about the problem at hand. Here, the author plays the role of researcher, planner, implementer, data collector, analyst, translator and reporter. From the research results it was found that there is social media to improve the image of the school. making social media an effective marketing and public relations method. There are three important elements in implementing social media: social media accounts, attractive visual content (photos, posters, infographics, videos), and narrative content (captions, news). The implementation of social media has been proven to improve the image of educational schools by facilitating the accessibility of information, showing achievements, superior activities and school activities, so that the public believes in the school's credibility.
Pengaruh Social Media Marketing Activities, Influencer Marketing, dan Brand Image Terhadap Brand Loyalty di Instagram @elzattahijab Nurrasyid, Akbar Dwi; Azizah, Nurul
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.v7i1.4972

Abstract

This study aims to examine the impact of social media marketing activities (SMMA), influencer marketing, and the influence of brand image on brand loyalty for Elzatta Hijab's Muslim fashion products. Using a systematic quantitative approach, data was collected through closed-ended questionnaires from 204 followers of Elzatta Hijab's Instagram account who met specific criteria. The data analysis method employed in this study was multiple linear regression, with the analysis conducted using SPSS 26 for Mac. The results show that all three variables have a significant impact on brand loyalty, both simultaneously and partially. These findings emphasize the importance of digital marketing strategies in building and maintaining brand loyalty, with influencer marketing being the most dominant factor affecting brand loyalty. The study recommends that companies continue to enhance the quality of their social media marketing activities, collaborate with relevant influencers, and maintain a positive brand image to stay competitive in the market.
Pengaruh CEO Power, Good Corporate Governance, Profitabilitas, dan Ukuran Perusahaan terhadap Pengungkapan Corporate Social Responsibility (CSR) Silalahi, Firzano Triardanaputra; Sjarief Hidajat
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.v7i1.4976

Abstract

This study aims to examine the influence of CEO power, good corporate governance projected by the size of the board of commissioners and independent commissioners, as well as profitability, and company size on Corporate Social Responsibility (CSR) disclosure. This research is a quantitative study with multiple linear regression analysis techniques. The population in this study are companies from all sectors listed on the Indonesia Stock Exchange in the period 2020 - 2022. The sampling technique used purposive sampling and resulted in 110 samples so the total research data in accordance with this research period was 330 data. The results showed that CEO power, independent board of commissioners, and company size had no effect on CSR disclosure. Meanwhile, board size and profitability have a positive effect on CSR disclosure. This indicates that the greater the size of the board of commissioners and the profitability of a company, the greater the CSR disclosure.
Efek Moderasi Risiko Pasar pada Pengaruh Kepemilikan Manajerial Terhadap Nilai Pasar Perusahaan Goto T Fawazlul Rizqi; Aldi Akbar
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.v7i1.4977

Abstract

This study aims to examine the impact of managerial ownership on firm market value, with market risk as a moderating variable producing conditional effects. The research covers the period from Q2 2022 to Q3 2023 in GOTO companies. The methodology employed is Conditional Process Analysis (CPA) by Andrew F. Hayes. Data were sourced from audited annual reports of the companies. The findings reveal that managerial ownership significantly negatively affects firm market value. However, when moderated by market risk, this relationship turns significantly positive across all levels of market risk (low, moderate, high), indicating that market risk effectively moderates the relationship between managerial ownership and firm market value.

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