cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
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
Location
Kab. bogor,
Jawa barat
INDONESIA
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
 133   134   135   136   137 
Analisis Nilai Perusahaan Ditinjau Dari Corporate Social Responsibility, Tax Planning dan Aktivitas: Studi pada Perusahaan Sektor Infrastruktur yang Terdaftar di Bursa Efek Indonesia Tahun 2021-2023 Pandu Ramadhan; Sudarwati; Ratna Damayanti
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.v7i4.6410

Abstract

This research was conducted to analyze the firm value in terms of corporate social responsibility, tax planning, and activity. this research method uses descriptive quantitative methods. The data source used is secondary data obtained from the financial statements of infrastructure companies listed on the Indonesia Stock Exchange (IDX) for the period 2021-2023. The population in this study is infrastructure sector companies listed on the Indonesia Stock Exchange in 2021-2023, and the sample in this study obtained 11 companies and data collection using purposive sampling technique. This study uses multiple linear regression data analysis. The results showed that corporate social responsibility has no effect on firm value, tax planning has a positive and significant effect on firm value, activity has a negative and significant effect on firm value.
Pengaruh Karakteristik Dewan dan Struktur Kepemilikan Terhadap Kinerja Keuangan Perbankan di Indonesia Nugroho, Adhi; Kloko, Dita Evelyn Elintra; Lestari, Henny Setyo; Farah Margaretha
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.v7i4.6513

Abstract

To analyze the effect of board independence, board size, board meetings, managerial ownership, foreign ownership and control variables, namely firm size and firm age on financial performance (Tobin's Q).  This research includes quantitative research. The sample in this study were 38 banks in Indonesia with 190 observations in 5 years (2019 - 2023). The data used is secondary data and the data is obtained from companies that publish financial reports and annual reports. The sample withdrawal technique in this study is based on purposive sampling method with certain criteria. Panel data regression analysis was used in this study with the Eviews 12 software analysis tool. The results of this study are Board independence has an effect on financial. Board size has no effect on financial performance as expressed by Tobin's Q. Board meetings have an effect on financial performance. Managerial ownership has no effect on financial performance.  Foreign ownership has no effect on financial performance. Firm size affects board characteristics and ownership on financial performance.  Firm age does not affect board characteristics and ownership on financial performance. 
Jumlah Wajib Pajak, Penggunaan E-Filling dan Penyuluhan Perpajakan Serta Pengaruhnya Terhadap Penerimaan Pajak Penghasilan Wajib Pajak Orang Pribadi dengan di Moderasi Kepatuhan Pelaporan Pajak M, Darwin; Marpaung, Oktavia
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.v7i4.6577

Abstract

The objective of this research is to examine the impact of the number of taxpayers, the use of e-filing, and tax education on the income tax revenue of individual taxpayers, moderated by tax reporting compliance. The study employs a quantitative data analysis approach using multiple regression analysis and path analysis. The data analyzed is sourced from the tax database from the years 2014 to 2022. The results show that the variables of the number of taxpayers and the use of e-filing have a significant and positive effect on tax revenue. However, the variable of individual taxpayer compliance does not have a significant impact on tax revenue. Furthermore, the moderating effect of individual taxpayer compliance ratio on the three independent variables does not significantly influence tax revenue.
Perbedaan Kinerja Baznas dan Lazismu Berdasarkan Analisis SWOT Nella Sriyama; Muchammad Adam Chusen; Maulana, Maulana Wira Pradhana; Lalu Khaeril Anwar; Rian Alfi; Arief Safari; Amie Amelia
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.v7i4.6600

Abstract

This study evaluates the performance of zakat management by the National Zakat Agency (BAZNAS) and the Muhammadiyah Zakat Institution (LAZISMU) using the SWOT analysis method. The findings reveal that BAZNAS has strengths in government legitimacy, resource access, and nationwide coverage, but faces challenges due to complex bureaucracy. In contrast, LAZISMU excels in flexibility and a community-based approach but encounters obstacles such as dependence on donations and income fluctuations. The SWOT analysis identifies the strengths, weaknesses, opportunities, and threats of both institutions, which can be leveraged to formulate more effective zakat management strategies. The study also highlights the importance of data validity and reliability through method triangulation to ensure the findings reflect actual conditions. The qualitative approach provides in-depth insights into the dynamics of zakat management, the challenges, and the opportunities faced. Digital transformation and cross-sector collaboration play a crucial role in optimizing zakat's potential as an economic empowerment instrument. These findings are expected to support the achievement of Sustainable Development Goals (SDGs), particularly in poverty alleviationsv and reducing inequalities.
Kepuasan Nasabah di Era Digital: Peran Digitalisasi, Kepercayaan dan Bukti Nyata Agnes Victoria Puspitarani; Kristina Anindita Hayuningtias
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.v7i4.6619

Abstract

Based on the expanded SERVQUAL model, this study seeks to contribute to the conventional banking literature by analyzing the effect of digitalization, trust, and tangible as dimensions of service quality on customer satisfaction. The method used in this study is a quantitative method involving 111 respondents as a sample. Data were collected using a questionnaire distributed through Google form, and data analysis was performed by multiple linear regression with the help of SPSS software. Factor and regression analyses were applied to identify the factor structure and measure the impact of service quality dimensions-digitization, trust, and tangible-on customer satisfaction in conventional banking. This research is one of the few studies investigating the factors that drive customer satisfaction of conventional banks in Indonesia in the digital era. The findings of this study show that trust and tangible have a significant influence on customer satisfaction at BCA Semarang. Meanwhile, the digitalization factor does not have a significant effect on current customer satisfaction of BCA Semarang.
Manajemen Sumber Daya Manusia Islami Syamsul; Adi Muh Arman; Rika Dwi Ayu Parmitasari; Alim Syariati
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.v7i4.6636

Abstract

Human Resource Management is a field of management that specifically studies the relationship and role of humans in organizations and companies. Competition in the work environment is one of the main factors in the expansion of the role and importance of the human resource management function in organizations and companies. Management that the majority of people understand is management with a conventional system. But lately, with the development of the Islamic economy raises a new phenomenon, especially on the side of practitioners or human resources. The development of Islamic economic practices in Indonesia is growing day by day, it is marked by the growth and development of financing Islamic financial institutions and real sector activities that use Islamic economic principles. So, it is necessary to know whether organizations and companies that use the label of Islamic economics have also implemented management management based on Islamic values based on the Koran and Hadith.
Determinan Kinerja Keuangan Perbankan Syariah Ali Fatoni, Risal; Wahyu Setiyowati, Supami; Wirshandono Yogivaria, Doni
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.v7i4.6654

Abstract

The purpose of this study is to analyze the effect of profit sharing rate, Islamic Social Reporting (ISR), Mudharabah, Musyarakah, and Non-Performing Financing (NPF) on the profitability of Islamic banks in Indonesia. With a quantitative approach, this study focuses on six Islamic banks registered with the Financial Services Authority (OJK) during the period 2018 to 2023. Data analysis was conducted using the SamartPLS 4 method to test the direct, indirect, and moderation relationships between variables. The results show that the profit sharing rate and ISR have a positive effect on profitability, reflecting their role in increasing transparency and stakeholder trust. In contrast, Mudharabah and Musyarakah financing show a negative relationship to profitability, which is caused by the associated operational risks and challenges. In addition, NPF shows a significant negative impact, emphasizing the importance of effective risk management to maintain financial stability. This study is expected to provide benefits to the literature by integrating these variables into a comprehensive framework and providing an understanding of the various aspects that affect financial performance in Islamic banks. The results provide valuable implications for improving profitability and driving sustainable growth in the Islamic banking sector.
Pengaruh Budaya Organisasi dan Persepsi Lingkungan Kerja terhadap Loyalitas Kerja dengan Kepuasan Kerja sebagai Variabel Intervening pada PT Dharma Satya Nusantara Group Muara Wahau Kalimantan Timur Ridadamai Setianingrum; Hardani Widhiastuti; Rusmalia Dewi
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.v7i4.6659

Abstract

This research aims to analyze the influence of organizational culture and perceptions of the work environment on the work loyalty of PT Dharma Satya Nusantara Group employees, with job satisfaction as an intervening variable. This research was motivated by the gap between the initial questionnaire data which indicated a high level of work loyalty, and the interview results which indicated the existence of employees with low loyalty. The research method used is quantitative, with data collection through questionnaires and interviews. The research sample was 114 employees of PT Dharma Satya Nusantara Group. Data analysis was carried out using multiple regression analysis. SmartPLS 4.0. The research results show that: 1: Organizational culture influences job satisfaction 2: Perception of the Work Environment influences Job Satisfaction 3: Job Satisfaction influences Job Loyalty 4: Perception of the Work Environment influences Job Loyalty 5: Organizational culture influences work loyalty 6: The influence of organizational culture and job satisfaction on job loyalty 7: There is an influence of Work Environment Perception and Job Satisfaction on Job Loyalty The implication of this research is that it is important for companies to pay attention to organizational culture and create a positive work environment to increase employee job satisfaction, which will ultimately have an impact on increasing work loyalty.
Pengaruh Persepsi Lingkungan Kerja dan Motivasi Kerja Terhadap Kinerja Perilaku pada Karyawan dengan Etos Kerja Sebagai Variabel Mediator pada Karyawan Event Organizer di Kota Purwodadi One Syarafina Mawarid; Hardani Widhiastuti; Rusmalia Dewi
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.v7i4.6661

Abstract

This research analyzes the influence of organizational commitment and work environment perception on turnover intention, with job satisfaction as an intervening variable among employees of PT Global JNT Cargo Semarang. High employee turnover intention motivated this research, with the assumption that low organizational commitment and a poor work environment perception are contributing factors. Job satisfaction is hypothesized to mediate this relationship. A quantitative method with a Partial Least Square (PLS) approach was used. Data were collected through questionnaires distributed to employees of PT Global JNT Cargo Semarang using a purposive sampling technique. Data analysis was performed using SmartPLS for validity, reliability, and hypothesis testing. The results show that organizational commitment has a negative and significant effect on turnover intention. However, work environment perception has a positive and significant effect on turnover intention (this finding needs to be revisited). Job satisfaction partially mediates the influence of organizational commitment and work environment perception on turnover intention. This means that good organizational commitment and work environment perception can increase job satisfaction and reduce turnover intention. This research implies the need to improve organizational commitment and create a positive work environment to reduce turnover intention through increased job satisfaction.
Pengaruh Budaya Organisasi dan Remunerasi Terhadap Kepuasan Kerja Serta Dampaknya Terhadap Kinerja Personil di Kepolisian Resort (POLRES) Metro Jakarta Selatan Yudho Negoro; Imam Muhtadin
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.v7i4.6664

Abstract

This research aims to analyze the influence of organizational culture and remuneration on job satisfaction and its impact on personnel performance at the South Jakarta Metro Resort Police. A quantitative approach is used with descriptive and associative research types. The research results show that organizational culture has a positive and significant effect on job satisfaction (coefficient 0.489; p<0.05) and personnel performance (coefficient 0.793; p<0.05). Remuneration also has a positive effect on job satisfaction (coefficient 0.353; p<0.05) but not significantly on personnel performance (coefficient -0.053; p>0.05). Job satisfaction has a significant influence on personnel performance (coefficient 0.135; p<0.05). However, neither organizational culture nor remuneration has a significant effect on personnel performance through the mediation of job satisfaction. This research underlines the importance of a conducive organizational culture and fair remuneration in increasing job satisfaction and personnel performance. These findings are relevant for the development of human resource management strategies in police institutions.

Page 135 of 224 | Total Record : 2235

 133   134   135   136   137 

Filter by Year

2023 2026


Reset
Filter By Issues
All Issue Vol. 8 No. 4 (2026): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 8 No. 3 (2026): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 8 No. 2 (2026): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 8 No. 1 (2026): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 12 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 11 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 10 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 9 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 8 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 7 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 6 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 5 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah  Vol. 7 No. 4 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 3 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 2 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 1 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 12 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 11 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 10 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 9 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 8 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 7 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 6 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah (in Press) Vol. 6 No. 5 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 4 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 3 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 2 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah  Vol. 6 No. 1 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah  Vol. 5 No. 6 (2023): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah  More Issue