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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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Determinan Fiscal Stress Pemerintah Kabupaten/Kota Provinsi Sumatera Selatan Tahun 2018-2022 Muhammad Paundra Faza Afdi; Periansya; Sarikadarwati
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.v7i4.4652

Abstract

The study aims to determine the impact of PAD growth, capital expenditure growth and economic growth on district/city governance in South Sumatra in 2018-2022. This research is expressive quantitative research using the SPSS 26 adaptation program. The sampling technique used is a classic assumption test by conducting testing to 17 district/city governments in South Sumatera. Additional information from the financial reports of the local government can be accessed at bpk.go.id. In the meantime, the development of capital consumption has no effect on fiscal stress. The Balanced R Square value obtained is about 0.524 which means the great influence of PAD development, capital expenditure growth and financial growth on Fiscal Stress in districts/cities in Sumsel Province is about 52%, which indicates if there is a relationship between autonomous factors and subordinate variables. By studying the variables that affect fiscal stress, this can help local governments to understand and monitor the potential financial risks, to improve the financial health and resilience of the local government to provide services open to the public.
Pengaruh Kontribusi Pajak Daerah dan Retribusi Daerah Terhadap Belanja Daerah pada Kabupaten atau Kota di Provinsi Jawa Barat Neisya Amaliah; Yuliana Sari
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.v7i4.5152

Abstract

The primary goal of this research is to determine the effect of local tax and retribution percentages on regional spending in West Java Province's districts and cities. The data in this research was analysed quantitatively using Eviews 12 software and multiple linear regression. This research used nine cities and eighteen districts in West Java Province as its population. A total of 135 samples were included in this investigation, using a saturation sampling strategy. This data is derived from secondary sources, namely audit reports on financial accounts from local governments. These reports, which span the fiscal years 2018–2022, are available on the Republic of Indonesia's Supreme Audit Agency's website. The reports provide data on the amount of money that was actually spent. At least in part, this study's results demonstrate that local taxes significantly affect spending at the municipal level. Quite a bit of weight is borne by local punishment on local spending. Municipal levies and taxes have a significant combined effect on district and city budgets in West Java Province.
The Effect of Time Management and Learning Motivation on Academic Procrastination Jalaluddin 'Irfan Fuadi; Fauzan Almanshur
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.v7i4.5257

Abstract

This study aims to explore the impact of time management and learning motivation on academic procrastination among students of the Management Study Program, Faculty of Economics, UIN Maulana Malik Ibrahim Malang. This research utilizes a quantitative method with a survey approach involving 285 students as a sample selected using proportional random sampling. Data were collected through a Google Form questionnaire and analyzed using the Structural Equation Modelling-Partial Least Square (SEM-PLS) method with SmartPLS 3.0 software. The results show that both time management and learning motivation significantly affect academic procrastination, both partially and simultaneously. Good time management and high learning motivation have been proven to reduce academic procrastination levels. Therefore, to reduce academic procrastination, students need to develop effective time management skills and increase their learning motivation.  
The Role of Dividend Policy in Moderating the Influence of Investment Decisions, Profitability, and Financing Decisions on the Firm Value in the Mining Sector Owen Noriega Setyo Raharidan; Fitriyah
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.v7i4.5274

Abstract

The mining sector has always attracted investors due to its distinct nature compared to other industrial sectors. Stocks in this sector tend to rise along with the demand for mining materials and the decreasing availability of mining resources. Investors are not only interested in stock prices but also in other factors. This research aims to determine the effect of dividend policy in moderating the impact of investment decisions, profitability, and financing decisions on the firm value in the mining sector. This study uses a quantitative approach, with a total population of 62 companies listed on the Indonesia Stock Exchange (IDX) from 2018 to 2022. The sample was selected using the purposive sampling method, resulting in 18 companies that meet the predetermined criteria. The data analysis process involves multiple linear regression using SPSS software. The results show that investment decisions, profitability, and financing decisions influence the firm value of mining companies in Indonesia. However, when dividend policy is used as a moderating variable, investment decisions, profitability, and financing decisions no longer have a significant effect on firm value. This is because the significance values between the independent variables and the dependent variable are better without the moderating variable. Thus, this indicates that the moderating variable is unable to mediate between the independent variables and the dependent variable.
Employee Performance at the Sukoharjo Primary Tax Service Office Bramudya Alfa Arnanda; Istiatin; Sudarwati
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.v7i4.5656

Abstract

This research is included in the type of quantitative descriptive research. In this study, the relationships or influences studied include job rotation, career development, organizational commitment, and performance appraisals on employee performance at the Sukoharjo Pratama Tax Service Office. The place where this research was carried out was in the Sukoharjo Pratama Tax Service Office. The time used by researchers for this research was carried out from the date of issuance of the research permit within a period of approximately 6 (six) months, namely July to December 2024. The population that will be used as research is ASN employees in the Sukoharjo Pratama Tax Service Office environment, totaling 110 employees. This study uses a saturated sampling method so that the sample taken is 110 employees with ASN status. in this study using two variables, namely the independent variable and the dependent variable. The two variables are the Independent Variable The variables taken are Job Rotation, Career Development, Organizational Commitment, and Work Performance Assessment (X) in addition to the Dependent Variable: Employee Performance (Y). The data obtained inThis research is then processed using multiple linear regression analysis tools. Based on the results of data analysis and hypothesis testing that have been carried out, it shows that Job rotation, Career development, Organizational commitment, Performance appraisal have a significant effect on employee performance at the Pratama Sukoharjo Tax Service Office. Keywords: Employee Performance, Job Rotation, Career Development, Organizational Commitment, and Job Performance Assessment
Evaluasi Program Stunting di Kota Surakarta: Analisis Kinerja TK-KPM dan Efektivitas Program Agustyarum Pradiska Budi; Wahyu Ratri Sukmaningsih; Deby Davista; Shavitri Chandriani; Aryawan Eka Syahputra
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.v7i4.5730

Abstract

This research aims at the effectiveness of the stunting alleviation program and the performance of the Human Development Cadre Coordination Team (TK-KPM) in Surakarta City, using collaboration as a mediating variable. The variables studied include HR competency, government regulations, program implementation, information technology infrastructure, collaboration, program effectiveness, and time performance. The quantitative model used reveals that collaboration has quite good predictive power with an R-Square value of 0.644 and a Q-Square of 0.523. Collaboration is significantly influenced by HR competency, program implementation, and IT infrastructure. However, collaboration was not proven to be an effective mediator for program effectiveness (R-Square 0.029; Q-Square -0.002) or team performance (R-Square 0.438; Q-Square 0.193), where all related hypotheses were rejected. These results indicate that although collaboration can be strengthened through improving competence, infrastructure and program implementation, the impact on effectiveness and performance is not significant. These findings recommend developing more effective collaboration structures, optimizing HR competencies in teamwork, and strengthening information technology infrastructure that supports cross-sector communication. Further evaluation is also recommended to understand additional, more relevant factors, such as local policy support and incentives. The results of this research provide insight for the Surakarta City government to develop more targeted policies in supporting the TK-KPM team to increase the effectiveness and performance of the stunting alleviation program in a sustainable manner.
Pengaruh Brand Awareness, Brand Image, dan Brand Trust terhadap Keputusan Pembelian KFC di Suncity Mall Sidoarjo Natasha, Dhita Putri; Hariasih, Misti; Yani, Muhammad
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.v7i4.5842

Abstract

                Technological developments and changes in people's lifestyles have affected daily food preferences, where branded fast food is increasingly in demand because it is considered practical, modern, and a symbol of social status. Consumers prefer fast food restaurants such as KFC, McDonald's, and Hoka-Hoka Bento because they offer quality, speed, and innovation in products and promotions. KFC is one of the fastfood restaurants that is very popular with consumers, as seen from the results of the Top Brand Award survey, KFC has managed to maintain the top position for three consecutive years, from 2021 to 2023. This research was conducted using quantitative methods and the population is people who are KFC consumers at Suncity Mall Sidoarjo and consumers aged 17 years and over. The sample determination was carried out using non-probability sampling technique through purposive sampling method so that a sample of 96 respondents was obtained. The types of data in this study include primary data and secondary data, with data collection techniques using questionnaires. Data analysis in this study was carried out using SPSS version 25 which includes validity test, reliability test, classical assumption test (normality test, multicollinearity test, and heteroscedasticity test), multiple linear regression test, T test, and coefficient of determination (R2) test. So that the results obtained state that Brand Awareness, Brand Image, and Brand Trust have an effect on KFC purchasing decisions at Suncity Mall Sidoarjo.
Pengaruh Social Media Influencer dan Pengetahuan Keuangan Tehadap Minat Investasi Mahasiswa Di Pasar Modal Harun, Intan Mutmainah; Monoarfa, Mohamad Agus Salim; Dungga, Meriyana Franssisca
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.v7i4.5888

Abstract

This study aims to analyze the influence of Financial Influencers and Financial Literacy on Investment Interest in the Capital Market, focusing on students of the Faculty of Economics and Business, Universitas Negeri Gorontalo. The sampling technique applied in this study is Slovin’s formula, which results in a total sample of 100 respondents. The data collection method utilized primary data by distributing questionnaires. The analysis method in this study is multiple linear regression analysis. The result of this study show that partially financial influencers have a significant influence on investment interest. This indicates that the presence of influencers can motivate and attract students to invest. However, financial literacy has no significant influence on investment interest, implying that student’s level of understanding and knowledge about investment does not influence their interest in investing. Simultaneously, financial influencers and financial literacy influence investment interest, with a determination coefficient of 23.8%, while the remaining 76.2% is influenced by other variables not examined in this study.
Determinan Pengungkapan Laporan Keuangan Pemerintah Provinsi di Indonesia Lela Farantika Rahayu; Evada Dewata; Muhammad Husni Mubarok
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.v7i4.5938

Abstract

Regional government financial reports function as a form of public supervision and government accountability. The government must comply with disclosures in accordance with Government Accounting Standards (SAP) in its presentation. This research aims to analyze the influence of local revenue, the level of regional dependency, and audit findings on the level of disclosure of provincial government financial reports in Indonesia in 2018-2022. Samples were taken by purposive sampling of 155 local government financial reports, and data analysis was carried out using panel data regression with the Fixed Effect Model (FEM). The research results show that simultaneously, local original income, level of regional dependency, and audit findings have a positive effect on the level of financial report disclosure. However, partially, the level of regional dependence has a negative effect on the level of disclosure, while local revenue and audit findings have no effect on the level of disclosure.
Pengaruh Kompetensi Aparatur, Teknologi Informasi, dan Transparansi Terhadap Efektivitas Pengelolaan Dana Blud Puskesmas di Kabupaten Tuban Mariska, Yesi; Sjarief Hidajat
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.v7i4.5983

Abstract

BLUD (Regional Public Service Agency) as a flexible approach in managing finances is expected to improve the provision of health services. However, the success of this plan depends on a number of factors. By examining the relationship between apparatus competency, information technology, and transparency, this research aims to reveal the effectiveness of financial management at the Tuban Regency Community Health Center. Primary data for this quantitative analysis comes from questionnaires given to Puskesmas employees in Tuban Regency who have BLUD status. To find out how the independent variables (apparatus competency, information technology, and transparency) relate to the dependent variable (effectiveness of BLUD fund management). Data was analyzed using Smart PLS using the Structural Equation Modeling (SEM) - PLS technique. The results of this research show that apparatus competency has no effect on the effectiveness of BLUD fund management, while transparency and information technology have quite a large influence. This shows that the ability of the apparatus is not the only determinant of the effectiveness of fund management. However, strong information technology and high transparency are very important to increase the effectiveness of managing BLUD Puskesmas funds.

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