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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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Deteksi Kecurangan Laporan Keuangan dengan Pendekatan Vousinas Fraud Hexagon Model pada Perusahaan Sektor Energi di Indonesia Apriliya, Fivit; Sari, Shinta Permata
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.v7i2.7115

Abstract

This study aims to analyze the effect of the fraud hexagon model by involving elements of stimulus, capability, opportunity, rationalization, ego/arrogance, and collusion to detect financial statement fraud. The sample of this study is energy sector companies listed on the Indonesia Stock Exchange in 2021-2023, totaling 41 companies or 123 data points determined using the purposive sampling method. Hypothesis testing in this study used logistic regression analysis. The results of this study indicate that stimulus elements in terms of financial stability and collusion affect financial statement fraud. Other elements are stimulus elements in terms of external pressure, financial targets, and personal financial need; capability elements; opportunity elements regarding ineffective monitoring and nature of industry; rationalization elements; and ego/arrogance elements that do not affect financial statement fraud. This research is expected to provide information on the factors that cause fraud and detect fraud in financial reports. It can be used as a reference to improve the auditor's duties in testing the fairness and appropriateness of the presentation of financial reports.
Relationship Marketing dan Customer Value Terhadap Customer Loyalty yang Dimediasi oleh Trust Sulthoni Surya Saputra; Isa, Muzakar
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.v7i2.7117

Abstract

This study aims to analyze the effect of Relationship Marketing and Customer Value on Customer Loyalty mediated by Trust among Bank Jateng Sragen customers. Using a quantitative approach with a descriptive method, data were collected through a Likert-scale questionnaire. The Partial Least Square (PLS) analysis results indicate that Relationship Marketing and Customer Value have a positive and significant effect on Trust. However, Relationship Marketing does not significantly affect Customer Loyalty. Customer Value and Trust positively affect Customer Loyalty, with Trust mediating the relationship between Relationship Marketing and Customer Loyalty, as well as between Customer Value and Customer Loyalty. The limitations of this study include the focus only on the specified variables and the use of online questionnaires. Future research is recommended to add other variables and utilize interviews for more comprehensive data.
Analisis Penerapan Digital Marketing sebagai Strategi Pemasaran UMKM Eva Yuniarti Utami; Kartika Sari; Eva Desembrianita; Basnendar Herry Prilosadoso; Rudy Irwansyah
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.v7i2.7140

Abstract

Marketing strategy for MSMEs (Micro, Small, and Medium Enterprises) is a plan designed to promote and sell products or services offered by MSMEs. This study aims to analyze the application of digital marketing as a marketing strategy for MSMEs. This research method uses qualitative techniques, which can be applied in journals that consider the application of digital marketing as a marketing strategy for Micro, Small, and Medium Enterprises (MSMEs) can include a case study approach. The data used in this study are interview data, as well as internal documents such as sales reports and operational changes, which can provide a deep understanding of the real impact of digital marketing on MSME operations and competitiveness. The results of the study found that digital marketing strategies for MSMEs (Micro, Small, and Medium Enterprises) are very important for increasing visibility, expanding reach, and attracting new customers. By implementing this digital marketing strategy, MSMEs can more easily develop their business, reach a wider audience, and increase sales effectively. The key is consistency and a deep understanding of the target market you want to reach.
Efektivitas Strategi Digital Marketing dalam Meningkatkan Penjualan Paket Umroh PT Masitoh Travel Qolbi Medan Putri Mesyha Khairani; Abi Waqqosh
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 4 (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.v7i2.7146

Abstract

This research aims to determine the effectiveness of digital marketing strategies in increasing sales of PT Masitoh Travel Qolbi Medan Umrah packages. The research used is qualitative. Qualitative research is a research process based on a methodology that investigates a social phenomenon and social problem, namely by creating a complex picture, including words, detailed reports from the respondent's views. The research method used is the case study method, namely research carried out by looking directly at the field. Case study is a method that explains the type of research regarding a particular object over a period of time, or a phenomenon that is determined in a place that is not necessarily the same as other research areas. The results of this research show that PT Masitoh Travel Qolbi Medan has implemented digital marketing in its Umrah marketing, but the application of digital marketing at PT Masitoh Travel Qolbi Medan in Umrah marketing is by utilizing TikToks, and social media such as Instagram, Facebook as the main support (supporting system) so that can reach a wider market, it is still considered less effective compared to marketing through the influence of the owner. With the owner's background as a religious teacher or lecturer, marketing through the owner's influence is considered more effective because many of the congregation who know PT Masitoh Travel Qolbi Medan, carry out Umrah pilgrimage trips and register at PT Masitoh Travel Qolbi Medan are the congregation who took part in the study from the PT Owner Masitoh Travel Qolbi Medan.
Pengaruh Viral Marketing dan Kualitas Produk Terhadap Keputusan Pembelian Produk Somethinc di Kota Surakarta Dimediasi oleh Citra Merek Nasla Bintang Pramudita; Edy Purwo Saputro
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.v7i2.7153

Abstract

This study aims to explore the impact of viral marketing, product quality, and brand perception on the purchasing decision of Somethinc products in the Surakarta area. The research adopts a quantitative approach using a survey method, with data collected through questionnaire distribution. The study sample consists of 102 participants selected using the purposive sampling technique. The findings indicate that viral marketing and product quality have a positive and significant influence on purchasing decisions, both directly and indirectly through brand perception as a mediating variable. Additionally, brand perception also positively affects purchasing decisions. This study contributes to a deeper understanding of the influence of marketing elements in enhancing the purchasing decisions of domestic products.
Pengaruh Endorser Credibility dan Brand Credibility Terhadap Purchase Intention yang Dimediasi oleh Attitude Towards Brand pada Produk Y.O.U di Sumatera Barat Nismala Roza; Gesit Thabrani
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.v7i2.7154

Abstract

This research aims to analyze the influence of endorser credibility and brand credibility on purchase intention which is mediated by attitude towards brand on Y.O.U beauty products in West Sumatra. This study uses quantitative methods by collecting data through questionnaires involving 200 respondents. Data analysis was carried out using the Partial Least Squares-Structural Equation Modeling (PLS-SEM) method with SmartPLS v.4.0.9.9 software. The research results show that endorser credibility and brand credibility have a positive and significant effect on attitude towards brand. Apart from that, attitude towards brand also has a positive influence on purchase intention. Furthermore, attitude towards brand is proven to mediate the relationship between endorser credibility and purchase intention as well as brand credibility and purchase intention. The implications of this research can be used by cosmetic companies in designing more effective marketing strategies by considering the selection of credible endorsers and increasing brand credibility in order to increase consumer purchase intention.
Analisis Kinerja Kualitas Pelayanan, Kepercayaan dan Layanan Keuangan Digital (Mobile Banking) Terhadap Kepuasan Nasabah Bank Konvensional di Surakarta Nova Caroline; Banu Witono
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.v7i2.7169

Abstract

This study aims to analyze the performance of Service Quality, Trust and digital mobile bangking on customer satisfaction of conventional banks in Surakarta. The type of research used in this study is quantitative research. The population in this study is a conventional bank located in surakarta without any requirements. In this study, researchers used Convenience Sampling technique. In this study , researchers chose 3 conventional banks as a sample of research, namely BRI, BCA and MANDIRI. Data collection using the method of distributing questionnaires using google form. This study used multiple regression model. The results showed that the quality of Service, Trust and mobile bangking affect the customer satisfaction of conventional banks in Surakarta.
Faktor – faktor yang Memengaruhi Penerimaan Opini Audit Going Concern: Studi Empiris Pada Perusahaan Property dan Real Estate di BEI Khoirun Nisa' Nur Hasanah; Rina Trisnawati
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.v7i2.7189

Abstract

Going concern audit opinion is an accounting statement to ensure the survival of a company's business issued by the auditor. This study aims to determine the effect of company growth, opinion shopping, funding decisions, institutional ownership, prior opinion, and company size on going concern audit opinion acceptance. The object of research is 92 property and real estate companies listed on the Indonesia Stock Exchange (IDX) in the period 2020-2023. Going concern audit opinion is calculated using dummy variables. The sample collection method used purposive sampling and obtained a sample of 56 companies, so that the total sample obtained was 224 samples. Data analysis was carried out with SPSS statistical tools using multiple linear regression analysis methods. The results showed that the variables of company growth and company size had no effect on going concern audit opinion acceptance, while the variables of opinion shopping, funding decisions, institutional ownership, and prior opinion had an effect on going concern audit opinion acceptance.
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.

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