Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
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.
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2,235 Documents
<![CDATA[Analisis SWOT dalam Menentukan Strategi Implementasi E-Tax Court di Pengadilan Pajak Indonesia ]]>
<![CDATA[Agus Munandar]]>;
<![CDATA[Aisya Sheilla Farina Nadia]]>
<![CDATA[ Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 4 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah ]]>
Publisher : <![CDATA[Intitut Agama Islam Nasional Laa Roiba Bogor ]]>
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DOI: 10.47467/alkharaj.v7i4.6828
<![CDATA[The implementation of the e-Tax Court system in the Indonesian Tax Court is an innovative step in resolving tax disputes as intented by the Tax Court Law, namely resolving tax disputes in a fast, easy and efficient manner, however based on data obtained until August 2024 there were only 37.04% of disputes submitted through this system. This shows that the adoption rate is still relatively low. This research aims to determine the appropriate e-Tax Court implementation strategy by analyzing the strengths, weaknesses, opportunities and threats (SWOT) of this system. The method used is qualitative analysis through literature study. The analysis results show that the e-Tax Court has strengths in terms of saving time, costs, accessibility and transparency, but on the other hand it still has weaknesses in terms of technical and network infrastructure. Opportunities in terms of improving the credibility image of tax justice institutions and developing sustainable innovation are still wide open, however, there are threats in the form of resistance to change and data security risks due to the use of this system.]]>
<![CDATA[Analisis Kebijakan Dividen dan Ukuran Perusahaan Terhadap Keputusan Investasi pada Perusahaan LQ45 ]]>
<![CDATA[Fajri Ilham, Dika]]>;
<![CDATA[Munandar, Agus]]>
<![CDATA[ Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 4 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah ]]>
Publisher : <![CDATA[Intitut Agama Islam Nasional Laa Roiba Bogor ]]>
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DOI: 10.47467/alkharaj.v7i4.6847
<![CDATA[Research This research is to understand the correlation of an independent variable with the dependent variable. Research instruments to test the presence or absence of the influence of independent variables, namely dividend policy and company size on investment decisions, on investment decisions. Companies that engaged in LQ 45 companies listed on the Indonesia Stock Exchange with quantitative research using secondary data from 2020 to 2020. Quantitative research using secondary data from 2020 to 2023 with a total of 22 companies. to 2023 with a total of 22 companies for 4 years so that the total population taken was 88 companies with 4 years of consistent dividend distribution. companies by distributing dividends 4 years consistently. How to take samples in this study required purposive sampling method, in order to select the types of companies listed on the IDX. select the types of companies listed on the IDX. The results of the study simultaneously simultaneous and partial results show that only dividend policy and company size have an influence on investment decisions. size have an influence on investment decisions.]]>
<![CDATA[Peran Pemanfaatan Digital Marketing dalam Peningkatan Kinerja dan Keberlanjutan UMKM ]]>
<![CDATA[Noviana Puspitasari]]>;
<![CDATA[Dody Mulyanto]]>
<![CDATA[ Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 4 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah ]]>
Publisher : <![CDATA[Intitut Agama Islam Nasional Laa Roiba Bogor ]]>
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DOI: 10.47467/alkharaj.v7i4.6870
<![CDATA[This study analyzes the role of digital marketing in improving the performance and sustainability of water tourism MSMEs in Klaten Regency. A quantitative approach was used, surveying 155 MSME actors selected via purposive sampling. Data were analyzed with SmartPLS to examine variable relationships and Sobel tests for mediation analysis. Results reveal that digital marketing significantly influences MSME performance and sustainability. Beyond direct effects, digital marketing also indirectly contributes through MSME performance as a mediator. This supports the resource-based view and triple bottom line theories, highlighting the importance of technological innovation for efficiency and competitiveness. However, technology adoption remains limited in areas with restricted digital infrastructure access. MSMEs are advised to enhance digital literacy and adopt strategies like social media and SEO. The government should provide continuous training and expand digital infrastructure to support MSME transformation. Future research should broaden geographic and sectoral scopes and explore advanced technologies like artificial intelligence to enhance MSME performance and sustainability.]]>
<![CDATA[Pengaruh Cash Holding, Financial Leverage dan Profitabilitas terhadap Income Smoothing: Studi Kasus pada Perusahaan Sub Sektor Farmasi dan Riset Kesehatan yang Terdaftar di Bursa Efek Indonesia Periode 2019-2023 ]]>
<![CDATA[Ariba Rahma Purnamasari]]>;
<![CDATA[Vita Citra Mulyandini]]>
<![CDATA[ Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 4 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah ]]>
Publisher : <![CDATA[Intitut Agama Islam Nasional Laa Roiba Bogor ]]>
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DOI: 10.47467/alkharaj.v7i4.6873
<![CDATA[This study aims to analyze the impact of cash holding, finansial leverage, and profitability on income smoothing. Income smoothing refers to managerial actions that may result in unethical manipulation of financial statements. The research focuses on companies in the pharmaceutical and health research subsectors listed on the Indonesia Stock Exchange (IDX) during the periode from 2019 to 2023. The methodology employed is quantitative, utilizing secondary data obtained from www.idx.co.id. After applying sampling techniques, 10 companies were selected as samples for this study from a population of 13 companies. The analysis results indicate that Cash Holding, Financial Leverage and Profitability do not have a significant effect on income smoothing. These findings suggest that internal factors of the company, such as cash management, capital structure, and profitability, are not always indicators that a company is likely to engage in income smoothing within the context of the pharmaceutical and health research sub sectors.]]>
<![CDATA[Pengaruh Beban Kerja dan Stres Kerja Terhadap Kinerja Karyawan dengan Kepuasan Kerja Sebagai Variabel Intervening pada PT “X” Kota Bangka Belitung ]]>
<![CDATA[Fahria Az Zahra]]>;
<![CDATA[Hardani Widhiastuti]]>;
<![CDATA[Rusmalia Dewi]]>
<![CDATA[ Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 4 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah ]]>
Publisher : <![CDATA[Intitut Agama Islam Nasional Laa Roiba Bogor ]]>
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DOI: 10.47467/alkharaj.v7i4.6877
<![CDATA[This research aims to determine and explain the workload, work stress and job satisfaction experienced by employees which can determine the success and progress of the company. Therefore, researchers tried to analyze the conditions of workload, work stress and job satisfaction applied in the company to determine the significant influence on employee performance. Judging from the occurrence of general phenomena that occur in companies. The research method used is quantitative with Partial Least Square (PLS). Data was collected through a questionnaire distributed to employees of PT "X" Bangka Belitung City. The research sample was determined using a purposive sampling technique with certain criteria. Data analysis was carried out using SmartPLS software to test validity, reliability and hypothesis testing.The results of the research show that work stress does not directly affect performance. These results indicate that managing work stress workload is important for increasing employee satisfaction and performance. Job satisfaction itself acts as a mediating variable between workload, work stress and performance.]]>
<![CDATA[Pengaruh ESG, Intellectual Capital, dan Leverage terhadap Kinerja Perusahaan (Studi Kasus pada Perusahaan Sektor Infrastruktur yang Terdaftar di BEI Periode 2019-2023) ]]>
<![CDATA[Rania Haulah]]>;
<![CDATA[Vicky Dzaky Cahaya Putra]]>
<![CDATA[ Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 4 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah ]]>
Publisher : <![CDATA[Intitut Agama Islam Nasional Laa Roiba Bogor ]]>
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DOI: 10.47467/alkharaj.v7i4.6896
<![CDATA[This study was conducted to test and analyze the effect of Environmental Social Governance (ESG), intellectual capital, and leverage on company performance in infrastructure sector companies listed on the Indonesia Stock Exchange (IDX) during the 2019-2023 period. The performance of companies in this sector shows significant fluctuations due to global uncertainties, such as the Covid-19 pandemic and domestic economic dynamics. The data shows that Return on Assets (ROA) in some companies in this sector tends to be below average, reflecting suboptimal financial performance. The population used in this study was 69 companies. Sampling using purposive sampling technique which resulted in a sample of 11 companies over a five-year period. The data analysis technique used is multiple linear regression analysis using IBM SPSS Statistics 25 software. The test results reveal that partially, ESG and intellectual capital have no significant effect on company performance, while leverage has a significant negative effect on company performance. But together, ESG, intellectual capital, and leverage can affect the performance of companies in the infrastructure sector listed on the IDX in the 2019-2023 period. These findings emphasize the importance of better leverage management as well as optimizing the application of ESG and intellectual capital to improve the competitiveness and sustainability of the company.]]>
<![CDATA[Pengaruh Return On Investment, Rasio Aktivitas, dan Ukuran Perusahaan Terhadap Kinerja Keuangan: Studi Kasus pada Sektor Industri Tekstil yang Terdaftar di Bursa Efek Indonesia Periode 2019-2023 ]]>
<![CDATA[Mitta Viriyanti]]>;
<![CDATA[Vicky Dzaky Cahaya Putra]]>
<![CDATA[ Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 4 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah ]]>
Publisher : <![CDATA[Intitut Agama Islam Nasional Laa Roiba Bogor ]]>
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DOI: 10.47467/alkharaj.v7i4.6897
<![CDATA[The purpose of this study is to determine the effect of return on investment, activity ratio, and company size on financial performance (case study in the textile industry sector listed on the Indonesia Stock Exchange for the period 2019-2023. This research uses a quantitative approach. The data analyzed is secondary data taken from annual financial reports. The sampling technique used in this study was to use the Non-Probability Sampling method with Purposive Sampling. The population in this study were all textile industry sectors listed on the IDX for the 2019-2023 period consisting of 19 companies. The samples used in this study were 6 textile companies. Return on Investment (ROI) partially has a positive effect on financial performance, while the activity ratio partially has no significant effect on financial performance, and company size partially has no significant effect on financial performance. Return on Investment, activity ratio and company size simultaneously have a significant positive effect on financial performance.]]>
<![CDATA[Analisis Faktor-faktor yang Mempengaruhi Minat Mahasiswa Batam untuk Berinventasi di Pasar Modal ]]>
<![CDATA[Lina]]>;
<![CDATA[Dian Efriyenti]]>
<![CDATA[ Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 4 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah ]]>
Publisher : <![CDATA[Intitut Agama Islam Nasional Laa Roiba Bogor ]]>
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DOI: 10.47467/alkharaj.v7i4.6902
<![CDATA[Students are a primary target for the Indonesia Stock Exchange in efforts to increase the number of young investors. This study aims to evaluate the influence of minimum capital, financial literacy, and stock returns on the investment interest of accounting students in the city of Batam. The method used is quantitative, with a research population of 100 accounting students. A sample was taken using Slovin's formula, resulting in 96 respondents. The sampling technique applied is simple random sampling. Data collection was conducted through a questionnaire that was validated and tested for reliability before distribution. Data analysis was performed using multiple linear regression tests. The results show that minimum capital significantly influences the investment interest of accounting students in Batam. Meanwhile, financial literacy and stock returns have an influence, but it is not significant in affecting the investment interest of accounting students in the city of Batam.]]>
<![CDATA[Pengaruh Pembelajaran Microteaching, Komunikasi Interpersonal, dan Teaching Skills Accounting Terhadap Keberhasilan PLP dengan Efikasi Diri Sebagai Variabel Mediasi ]]>
<![CDATA[Arisyah, Rina Sella]]>;
<![CDATA[Rochmawati]]>
<![CDATA[ Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 4 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah ]]>
Publisher : <![CDATA[Intitut Agama Islam Nasional Laa Roiba Bogor ]]>
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DOI: 10.47467/alkharaj.v7i4.6917
<![CDATA[This study was conducted with the aim of determining the effect of microteaching learning, interpersonal communication, and teaching skills accounting on the success of PLP (School Field Introduction) and investigating the indirect effect through the mediating variable, namely self-efficacy in Accounting Education students, class of 2021, Surabaya State University, totaling 70 students. This study is included in causal associative research with a quantitative approach. This study uses a saturated sample technique and is processed in SPSS 22 software. This study uses two types of data, namely primary and secondary. Primary data were obtained from the distribution of questionnaires to students, while secondary data were obtained through documentation of Microteaching and PLP course grades for Accounting Education students, class of 2021, Surabaya State University. The results of this study indicate that: 1) there is a positive and significant effect between Microteaching Learning (X1) on Self-Efficacy (Z). 2) there is a negative and significant effect between Interpersonal Communication (X2) on Self-Efficacy (Z). 3) there is a positive and significant effect between Teaching Skills Accounting (X3) on Self-Efficacy (Z). 4) there is a positive and significant influence between Microteaching Learning (X1) on the Success of PLP (Y). 5) there is a positive and significant influence between Interpersonal Communication (X2) on the Success of PLP (Y). 6) there is a negative and significant influence between Teaching Skills Accounting (X3) on the Success of PLP (Y). 7) there is a positive and significant influence between Self-Efficacy (Z) on the Success of PLP (Y). 8) Self-Efficacy (Z) is less able to mediate the influence of Microteaching Learning (X1) on the Success of PLP (Y) or semi-intervening. 9) Self-Efficacy (Z) is less able to mediate the influence of Interpersonal Communication (X2) on the Success of PLP (Y) or semi-intervening. 10) Self-Efficacy (Z) is able to mediate the influence of Teaching Skills Accounting (X3) on the Success of PLP (Y).]]>
<![CDATA[Kepercayaan Diri Mahasiswa Akuntansi Indonesia dalam Mengadopsi Kecerdasan Buatan (AI) ]]>
<![CDATA[Ester Sari Lumban Tobing]]>;
<![CDATA[Poniman]]>
<![CDATA[ Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 4 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah ]]>
Publisher : <![CDATA[Intitut Agama Islam Nasional Laa Roiba Bogor ]]>
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DOI: 10.47467/alkharaj.v7i4.6951
<![CDATA[This study aims to examine the factors that influence accounting students in Batam City in Adopting Artificial Intelligence (AI) with independent variables namely Self-Confidence, Training and Technological Infrastructure. The population in this study were accounting students in Batam City semesters 3, 5, and 7. The method used in sampling was purposive sampling technique. The sample in this study amounted to 100 people obtained using the slovin formula. Data were obtained by distributing questionnaires and using a Likert scale and then processed using SPSS Version 26. The results of this study indicate that Self-Confidence (X1) does not have a significant effect on Adopting Artificial Intelligence with a value of 0.853> 0.05, Training (X2) has a significant effect on Artificial Intelligence (AI) with a significance value of 0.000 <0.05 and Technological Infrastructure (X3) has a significant effect on Adopting Artificial Intelligence (AI) with a significance value of 0.000 <0.05. The magnitude of the influence of the independent variable with the dependent variable is 0.707 or if in percentage it is 70.7% as shown by R adjective square.]]>
