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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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Dibalik Nilai Perusahaan: Firm Size, Profitability, Leverage, Growth Opportunity dan Current Ratio Fadellatur Ramadhani Haryasih; Mujiyati
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.v7i1.6856

Abstract

Firm value represents the strength of a company in the eyes of investors, showcasing its ability to compete with other companies. A higher firm value reflects better quality and is more likely to serve as a positive signal to investors. This study aims to analyze the effect of firm size, profitability, leverage, growth opportunities, and current ratio on firm value in the food and beverage sector listed on the Indonesia Stock Exchange (IDX) for the 2018–2022 period. The research employs a quantitative approach using secondary data derived from the companies’ annual financial statements. The sample comprises 54 companies selected through purposive sampling based on specific criteria. Data analysis was conducted using multiple linear regression. The results indicate that firm size and growth opportunities do not have a significant effect on firm value. Conversely, profitability, leverage, and current ratio significantly influence firm value. This study is limited by the scope of its sector, observation period, and the number of variables examined. Future research is recommended to broaden the scope of objects, extend the observation period, and incorporate additional variables to achieve more comprehensive findings.
Determinasi Pengendalian Internal, Ukuran Perusahaan dan Sales Growth Terhadap Tax Avoidance Dengan Ketidakpastian Lingkungan Sebagai Variabel Moderating Mutiara Saksono Putri; Erma Setiawati
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 2 (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.v7i1.6867

Abstract

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.
Peran Manajemen Sumberdaya Manusia dalam Meningkatkan Kinerja Karyawan di Kantor Unit BRI Modayag Iwan H.P. Manoppo; Sicilya C. Mokoginta; Erna Manoppo; Jumie S. L. Mokoginta; Reza Apreliah Dg. Matara; Mohammad Afdal Mamonto
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.v7i1.6891

Abstract

The role of human resource management (HRM) significantly influences the improvement of employee’ performance at BRI Unit Modayag. Effective HRM determines to what extend employees work and demonstrate competence in related fields. This study aims to determine the role of HRM in improving employee performance at BRI Unit Modayag. The type of this research is field research by using interview and documentation methods. The nature of this research is descriptive qualitative with inductive analysis. The results show that HRM significantly impacts the improvement of employee performance, it is proved by the increase in the number of customers. HRM implementation includes recruitment, selection, training, and compensation.
Pengaruh Fee Audit, Ukuran Kap, Spesialisasi Auditor, dan Workload Terhadap Kualitas Audit Kartika Setyowati; Achyani, Fatchan
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.v7i1.6919

Abstract

This study aims to analyze the effect of audit fees, audit firm size, auditor specialization, and workload on audit quality in companies listed on the LQ45 Index of the Indonesia Stock Exchange for the 2020-2022 period. A quantitative research method using secondary data from annual financial reports was employed. The sample was determined using purposive sampling based on specific criteria. The dependent variable is audit quality, measured using an earnings benchmark with Return on Assets (ROA) as a proxy. Independent variables include audit fees (natural logarithm), audit firm size (Big 4 and non-Big 4), auditor specialization (specialization percentage), and workload (Audit Capacity Stress). Data were analyzed using logistic regression with a 5% significance level. The results indicate that audit fees, audit firm size, auditor specialization, and workload do not significantly affect audit quality. The study's limitations include the use of a sample limited to LQ45 companies over three years and the inclusion of only four independent variables. Future research is recommended to include additional variables such as audit tenure, client pressure, and auditor reputation to improve the model.
Pengaruh Social Experience, Trendiness dan E-WOM terhadap Purchase Intention Melalui Brand Awarness Sebagai Mediasi pada Social Media Marketing Produk Kecantikan di Socialla Marisa Hargiana Ningrum; Ihwan Susila
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.v7i1.6920

Abstract

One of the largest contributors to waste in Indonesia comes from skincare product waste, which has led both the government and companies to promote the shift towards green products. Society also plays a role in this through electronic word of mouth (e-WOM), and several other factors influence consumer purchase intention towards green products, such as social experience and trendiness. This study aims to analyze the impact of perceived social media marketing activities on purchase intention through factors like social experience, trendiness, and e-WOM in beauty product marketing on Sociolla. The research surveys consumers who have experience and purchase intention for green product skincare. Data are analyzed through convenience sampling, and the research hypotheses are examined using PLS-SEM. The practical implications of this study will assist e-commerce managers in enhancing consumer purchase intention on e-commerce platforms through social media marketing activities (SMMA). This research fills a gap in previous studies by addressing the disaggregation of social media in the context of green products, highlighting the limitations of social media in shaping consumer attitudes, and addressing the under-explored TPAM and U&G frameworks in prior research. This study aims to expand variables related to social media that can influence consumer attitudes and provide a more detailed understanding of green product marketing on social media.
Implementasi Penerapan Green Accounting, Kinerja Lingkungan, dan Human Capital Terhadap Profitabilitas Nur Via Indrawati; Banu Witono
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.v7i1.6936

Abstract

The research aims to analyze the influence of green accounting, environmental performance and human capital on the profitability of primary consumption companies listed on the Indonesia Stock Exchange (BEI) in 2020-2023. The type of research used is quantitative research with a causative approach, to analyze the relationship between variables. The selected population is all consumer non cyclicals companies listed on the Indonesian Stock Exchange. Obtaining samples using purposive sampling, based on several criteria according to provisions. Secondary data was obtained through annual financial reports, annual reports and sustainability reports sourced from www.idx.co.id as well as the company's official website. The results obtained state that green accounting and human capital have a significant effect on company profitability, while environmental performance does not have a significant effect on profitability. A limitation of the research is that several companies in the primary consumption sector did not publish data regarding their complete financial reports and annual reports for the 2020-2023 period. It is recommended that further research expand the population and research sample and extend the observation period.
Pengaruh Internship Experience, Soft Skill dan Hard Skill Terhadap Kesiapan Kerja Warnanti Arie Luthfiani; M. Farid Wajdi
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 2 (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.v7i2.6954

Abstract

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.
Pengaruh Persepsi Kemudahan,Persepsi Manfaat ,Risiko, Return, Social Influence Terhadap Penggunaan Aplikasi Reksa Dana Bibit Renggo Bawani Wijayaningrum; Fauzan
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 2 (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.v7i2.6967

Abstract

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.
Implementasi Faktor-faktor yang Mempengaruhi Nilai Perusahaan Gesti Putri Wahyudi; Erma Setiawati
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 2 (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.v7i2.6988

Abstract

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.
Pengaruh Proporsi Dewan Komisaris Perempuan terhadap Kinerja Keuangan Perusahaan: Peran Mediasi Tanggung Jawab Lingkungan Perusahaan Nadilla Nur Azizah; Rita Wijayanti
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 2 (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.v7i2.7007

Abstract

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.

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