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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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Faktor-faktor yang Mempengaruhi Kualitas Pengelolaan Barang Milik Daerah pada Pemerintah Kota Palembang Putri Meidiana Sari; Maria; Siska Aprianti
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.v7i3.5129

Abstract

This reiseiarch aims to analyzei thei influeincei of apparatus compeiteincy, information systeims (SIMDA-BMD) and goveirnancei on thei quality of reigional propeirty manageimeint in thei Paleimbang City Goveirnmeint. This reiseiarch useis primary data from a queistionnairei distributeid to 32 Reigional Apparatus Organizations in thei City of Paleimbang. Thei numbeir of sampleis takein in this reiseiarch was 96 reispondeints. Sampleis weirei takein using purposivei sampling teichniquei. Thei analysis teichniquei useid is multiplei lineiar reigreission using SPSS veirsion 27 softwarei. Thei reisults of this reiseiarch providei partial or simultaneious eivideincei. apparatus compeiteincy, information systeims (SIMDA-BMD), and goveirnancei havei a positivei and significant influeincei. Simultaneiously theisei threiei factors contributeid 68.2%. Keywords: Apparatus Compeiteincei, Information Systeims (SIMDA-BMD), Goveirnancei
Pengaruh Likuiditas, Profitabilitas dan Ukuran Perusahan Terhadap Nilai Perusahaan Yani, Rina Novi; Nitami, Mayhilda; Susanto, Dimas Bagus; Diman, Banta
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.v7i3.5231

Abstract

This study was conducted to test the determination of liquidity, profitability and company size on the value of companies listed on the Jakarta Islamic Index in the period 2019-2023. This study uses a quantitative method by testing the hypothesis of the research variables. Sampling was done by purposive sampling with a sample size of 75 companies. The data used are secondary data obtained from the company's annual report and analyzed statistically with multiple regression. The results of this study are that profitability and company size have a significant effect on company value while liquidity does not have a significant effect on company value. Penelitian ini dilakukan untuik menguji determinasi likuiditas, Profitabiliitas dan ukuran Perusahan pada nilai Perusahan yang terdaftar pada Jakarta Islamic Index pada periode 2019-2023. Penelitian ini menggunakan metode kuantitatif dengan menguji hipotesis variabel penelitian. Penarikan sampel secara purposive sampling dengan banyak sampel 75 Perusahan. Data yang digunakan merupakan data sekunder yang didapat pada laporan tahunan Perusahan dan dianalisis secara statistik dengan regrasi berganda. Hasil penelitian ini yaitu Profitabiliitas dan ukuran Perusahan berpengaruh signifikan terhadap nilai Perusahan sedangkan likuiditas tidak berpengaruh signifikan terhadap nilai Perusahan.
Implementasi PSAK 207 dalam Pelaporan Arus Kas (Cash Flow) pada Perusahaan Telkom Indonesia, Tbk (Persero) Tbk Tahun 2022 Suherman, Ruben
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.v7i3.5237

Abstract

PSAK 207 in Cash Flow reporting is an accounting standard that regulates cash flow reporting. This standard introduces direct methods and indirect methods. Although the direct method approach requires adjusting net income with elements that do not involve cash flow, the direct method requires reporting gross cash flow from operating activities. The aim of this research is to examine how PT. Telkom Indonesia has implemented PSAK 207 in cash flow reporting. The accounting standard PSAK 207 regulates cash flow reporting, which is critical to providing accurate and timely financial information to stakeholders. This research investigates how the Telkom company applies PSAK 207 in presenting their cash flow reports using a qualitative methodology that includes document analysis and interviews. The results of this research will provide an understanding of the challenges and benefits faced by companies in implementing this standard.
Pengaruh Ukuran Pemerintah dan Kapasitas Fiskal Terhadap Diskresi Akrual Nyayu Halima Thusa’dia; Maria; Yevi Dwitayanti
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.v7i3.5246

Abstract

This consider points to experimentally demonstrate what variables influence Gathering Tact of Nearby Government in South Sumatra Territory. The free factors in this think about are Government Measure and Financial Capacity . Whereas the subordinate variable in this ponder is Collection Caution. The test utilized within the ponder was the Money related Report of the Rule / City Territorial Government in South Sumatra Territory in 2018-2022. The information utilized in this consider were gotten from auxiliary information distributed by the Preeminent Review Office and the Central Bureau of Insights. The explanatory apparatus to be utilized is Numerous Straight Relapse examination utilizing the Eviews Adaptation 12 program. The comes about in this ponder show that government measure have a positive impact on collection tact, whereas financial capacity have no impact on collection tact.   
The Influence of Motivation and Work Environment on Employee Performance Mediated by Job Satisfaction on Employees of PG Kebon Agung Malang Mujtaba Alfan Nur; Fauzan Almanshur
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.v7i3.5273

Abstract

The purpose of this study was to examine how motivation and work environment affect employee performance through job satisfaction as a mediating variable at PG Kebon Agung Malang. This study used a quantitative method with a simple random sampling technique with 110 respondents. Data collection was carried out by distributing questionnaires directly to respondents. The analysis tool used was SmartPLS 3.0. The results of this study indicate that the motivation variable (X1) does not directly affect employee performance (Y) with a value of 0.279>0.05. The work environment variable (X2) has a positive and significant effect on employee performance (Y) with a value of 0.000<0.05. The job satisfaction variable (Z) has a positive and significant effect on employee performance (Y) with a value of 0.000<0.05. The motivation variable (X1) has a positive and significant effect on job satisfaction (Z) with a value of 0.000<0.05. The work environment variable (X2) has a positive and significant effect on job satisfaction (Z) with a value of 0.000<0.05. In addition, the results of the study indicate that the motivation variable (X1) has a positive and significant effect on employee performance (Y) through the mediating role of job satisfaction (Z). The job satisfaction variable (Z) is also able to mediate the influence of the work environment (X2) on the performance of employees of PG Kebon Agung Malang.
Pengaruh Penilaian Tingkat Kesehatan Bank dengan Metode RGEC Terhadap Implementasi Green Banking pada Bank Umum Syariah di Indonesia Widya Risfika Utami; Anwar, Saiful
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.v7i3.5292

Abstract

  This study aims to determine the effect of bank health level assessment using the RGEC method (Risk Profile, Good Corporate Governance, Earnings, and Capital) on the implementation of green banking at Islamic commercial banks in Indonesia during the period 2020-2022. The research method used is quantitative with purposive sampling technique, involving 12 Islamic commercial banks that publish annual reports. Multiple regression analysis was used to determine the relationship between the independent variables (NPF, GCG, ROA, and CAR) with green banking as the dependent variable. The results showed that the RGEC variables have a significant influence on the implementation of green banking. In particular, Capital Adequacy Ratio (CAR) shows the strongest influence among other variables such as Non Performing Finance (NPF), Good Corporate Governance (GCG), and Return on Assets (ROA). These findings emphasize the importance of risk management, good corporate governance, profitability, and capital adequacy in supporting environmentally friendly banking practices. Keywords: Green Banking, Islamic Commercial Bank, NPF, GCG, ROA, CAR ABSTRAK Penelitian ini bertujuan untuk mengetahui pengaruh penilaian tingkat kesehatan bank menggunakan metode RGEC (Risk Profile, Good Corporate Governance, Earnings, and Capital) terhadap implementasi green banking pada bank umum syariah di Indonesia selama periode 2020-2022. Metode penelitian yang digunakan adalah kuantitatif dengan teknik purposive sampling, melibatkan 12 bank umum syariah yang menerbitkan laporan tahunan. Analisis regresi berganda digunakan untuk menentukan hubungan antara variabel independen (NPF, GCG, ROA, dan CAR) dengan green banking sebagai variabel dependen. Hasil penelitian menunjukkan bahwa variabel-variabel RGEC memiliki pengaruh signifikan terhadap implementasi green banking. Secara khusus, Capital Adequacy Ratio (CAR) menunjukkan pengaruh paling kuat di antara variabel lain seperti Non Performing Finance (NPF), Good Corporate Governance (GCG), dan Return on Assets (ROA). Temuan ini menekankan pentingnya pengelolaan risiko, tata kelola perusahaan yang baik, profitabilitas, dan kecukupan modal dalam mendukung praktik perbankan yang ramah lingkungan. Kata Kunci: Green Banking, Bank Umum Syariah, NPF, GCG, ROA, CAR  
Peran Pengendalian Internal dan Good Governance Terhadap Peningkatan Pegawai di Dinas Lingkungan Hidup Provinsi Jawa Timur Nafisa, Nadia Farah; Priono, Hero
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.v7i3.5347

Abstract

Along with the development of public knowledge about the implementation of government, the government must be able to carry out implementation properly. The government is tasked with providing services to improve the welfare of the people with a fair, good, and accountable system. This study was conducted with the aim of knowing the effect of internal control and implementation of good governance on employee performance. This type of quantitative research with a sample used 85 employees of the Environmental Service. This research utilizes purposive sampling method. The data analysis technique applied is multiple linear regression analysis. The findings of this study prove that internal control has a significant effect on employee performance, while good governance has no effect.
Pengaruh Online Customer Review dan Rating Terhadap Keputusan Pembelian Produk Halal Melalui Marketplace: Studi Kasus pada Mahasiswa Fakultas Syariah IAI-Nasional Laa Roiba Bogor Evi Novita; Rio Kartika; Rintari Anis Fadilah
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.v7i3.5442

Abstract

Market places are an alternative for carrying out buying and selling activities easily because they can be done online. This research aims to determine the partial and simultaneous influence of Online Customer Reviews and Ratings on decisions to purchase halal products through the Marketplace. The population in this study were all students at the Sharia Faculty of IAI-National Laa Roiba Bogor and the samples used were based on the Tabachic & Fidell approach, the number of samples used was 35 samples. The results of the analysis show that partially online customer reviews have a significant positive effect and ratings do not have a significant effect on purchasing decisions. Simultaneously, online customer reviews and ratings have a significant influence on purchasing decisions.
Performance of Employees of the Food Crops and Horticulture Seed Center in Surakarta Region Sarman; Istiatin; Bambang Mursito
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.v7i3.5469

Abstract

This research aims to examine and analyze the influence of work period, work enthusiasm, level of education, mastery of information technology on employee performance at the Surakarta Region Food Crop and Horticulture Seed Center. This research uses a quantitative research design. The population and sample in this study were 50 employees of the Surakarta Region Food Plant and Horticulture Seed Center. The data analysis technique used for statistical analysis is the multiple linear regression test which is processed using SPSS software. Based on the results of hypothesis testing and discussions that have been carried out, it can be concluded that Years of work, Work Morale, Mastery of Information Technology have a positive and significant influence on Employee Performance. Meanwhile, education level has no effect on employee performance. Keywords :Employee Performance, Years of Work, Work Morale, Education Level, Mastery of Information Technology.
Efektivitas dan Efisiensi Pengelolaan Keuangan Daerah di Kota Makassar Budiandriani; Sri Wahyuni Al Aqzah; Sitti Rahmi Razak; Nurnajamuddin, Mahfud
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.v7i3.5574

Abstract

This research aims to determine and analyze the effectiveness and efficiency of regional financial management in Makasar City. The data used is secondary data in the form of financial reports from the Makassar City Regional Financial and Asset Management Agency. This research uses a quantitative approach, namely by analyzing the effectiveness and efficiency of regional financial management and describing research findings. The research results found that regional financial management in Makassar City in 2017-2022 was in the effective category, namely with an average of 92.21% per year. Meanwhile, based on the level of efficiency, it shows that in 2017-2022 the regional financial management of Makassar City was in the less efficient category with an average of 96.80% per year.    

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