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Dedi Junaedi
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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
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INDONESIA
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
ISSN : 26562871     EISSN : 26564351     DOI : https://doi.org/10.47467/alkharaj
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.
Articles 2,235 Documents
Pengaruh Content Marketing, Influencer Marketing Dan Online Customer Review Di Tiktok Terhadap Keputusan Pembelian Brand Somethinc (Studi Kasus: Pada Generasi Z Di Surakarta) Nadia Rahadewi Cahyaningtyas; Kusdiyanto, Kusdiyanto
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.v7i3.7518

Abstract

This study aims to analyze the influence of Content Marketing, Influencer Marketing, and Online Customer Reviews on TikTok on the purchasing decisions of the Somethinc brand among Generation Z in Surakarta. The research method used is quantitative with the Structural Equation Modeling (SEM) approach using SmartPLS 3. Data were collected through an online questionnaire with a purposive sampling technique, involving 100 respondents who had purchased Somethinc products. The results of the study show that Content Marketing has a positive and significant influence on purchasing decisions while Influencer Marketing and Online Customer Reviews do not have a significant influence on purchasing decisions. These findings confirm that content-based digital marketing strategies, influencer support, and customer reviews play an important role in shaping consumer purchasing decisions on TikTok. Therefore, companies are advised to optimize marketing strategies through educational content, real-life testimonials, and collaboration with influencers to increase consumer trust and buying interest..
Analisis Peran Manajemen Risiko pada Produk Gadai Emas di Pegadaian Syariah Ngabul Jepara Shofi’atun Ni’mah; Wahidullah; Zahrotun Nafisah
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.v7i4.7523

Abstract

Sharia Pawnshop is a financial institution that provides pawn services based on sharia principles, including gold pawning products that carry specific risks. This study aims to analyze the risk management applied to gold pawning products at the Sharia Pawnshop in Ngabul Jepara. The research method used is a qualitative approach with a descriptive analysis. Data were collected through in-depth interviews with Sharia Pawnshop officials, direct observations, and literature studies from various relevant sources. The study results indicate three main types of risks in gold pawning products: market risk, credit risk, and operational risk. Market risk is related to gold price fluctuations that may affect the collateral value. Credit risk arises from potential customer defaults, while operational risk stems from errors in transaction processes and gold appraisal. The Ngabul Jepara Sharia Pawnshop has implemented risk mitigation strategies, such as strict customer evaluations, adjusting collateral value based on current gold prices, and strengthening internal supervision. The study concludes that effective risk management is essential to maintaining the stability and sustainability of Sharia Pawnshop operations. The findings of this study can serve as a reference for developing more optimal risk mitigation strategies in Islamic financial institutions.
Analisis Efektivitas, Efisiensi, Dan Kontribusi Penerimaan Pajak Reklame Terhadap Pad Kota Surakarta Tahun 2017 – 2021 (Studi Kasus Pada Badan Pendapatan Pengelolaan Keuangan Dan Aset Kota Surakarta) Stefanus Jati Laksono; Nursiam
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.v7i4.7528

Abstract

The purpose of this study was to determine and analyze the effectiveness level, efficiency level, and contribution level of billboard tax revenue to Surakarta City's local revenue (PAD) in 2017-2021. This type of research is descriptive research with a quantitative approach. The analysis method used is quantitative descriptive analysis, namely, data analysis techniques that use numbers to draw conclusions from measurable events, in this case by comparing the calculation results of the research. Data collection techniques are literature study techniques and field research with the research subject of the Surakarta City Financial and Asset Management Revenue Agency (BPPKAD). The results showed that, the effectiveness level of billboard tax revenue in the category is very effective with an average of 107%. The efficiency level of billboard tax revenue is in the very efficient category with an average of 4.73%. The contribution rate of billboard tax revenue is in the very poor category with an average of 2.15%. The obstacles faced in collecting billboard tax are, namely, lack of taxpayer obedience, many illegal billboards, lack of human resources in tax collection, less than optimal collection of billboard tax receivables. The solutions carried out by the government in dealing with obstacles are, adding tax collection human resources from third parties, direct socialization to taxpayers, giving strict sanctions, and giving prizes to obedient taxpayers.
Pengaruh Struktur Modal dan Kebijakan Dividen Terhadap Nilai Perusahaan dengan Profitabilitas sebagai Variabel Moderating pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2020-2022 Agustina Irawati; Kurnia Rina Ariani
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.v7i3.7532

Abstract

This study aims to analyze the effect of capital structure and dividend policy on firm value, with profitability as a moderating variable in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2020-2022 period. This research employs a quantitative approach using multiple linear regression analysis. The data used is secondary data obtained from company financial reports, selected through purposive sampling based on specific criteria. The results indicate that capital structure and dividend policy do not significantly affect firm value. This suggests that investors prioritize operational efficiency and business strategy over capital structure and dividend policy. Furthermore, profitability does not directly impact firm value but weakens the effect of capital structure and dividend policy on firm value. Low profitability reduces investment attractiveness, limits funding optimization, and restricts dividend distribution, ultimately leading to a decline in firm value. The findings of this study provide managerial implications for designing more effective financial strategies to enhance investment appeal. Future research is recommended to include additional variables for a more comprehensive analysis.
Pengaruh Pelayanan Fasilitas, dan Harga Terhadap Keputusan Konsumen pada Wuling Perdana Kediri Dimas Ade Nugroho; Yogi Yunanto
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.v7i4.7534

Abstract

This research aim to know the service influence, facility, and price to consumer decision at Wuling Perdana Kediri. This Research use the quantitative research method because its research data in the form of number and analyzed to use the statistic and also have fulfilled the erudite method that is concrete, objective, measured, rational, and systematic. Population in this research is all consumer of Wuling Perdana Kediri in 1 mean month; moon as much 500 people. While sample that is as much 100 consumer/responder. Method of Intake sample used is No probability Sampling. Method of data collecting passing observation, interview, questionnaire and book or literature. Method analyzes the data use the validity test and test the reliabilities, analyze the doubled linear regress, and test the determinacy (R2). From this research result inferential that: (1) there are influence which significant from service variable by partial to variable of consumer decision. This matter is relied on result sig < 0, 05 and sig. 0, 000 < 0, 05. (2) There are influence which significant from facility variable by partial to variable of consumer decision. This matter is relied on result of test t whereabouts sig < 0, 05 that is sig. 0, 02 < 0, 05. (3) There are influences which significant from price variable by partial to variable of consumer decision. This matter is relied on result of test t whereabouts sig < 0, 05 that is 2, 447 > 0, 068 and sig. 0, 031 < 0, 05. (4) There are influences which significant from service variable, facility, and price by simulate to variable of consumer decision. This matter is relied on by result of Test F that is and sig. 0, 002 < 0, 05 (Ho refused).
Kajian Tematik Tentang Bencana Angin dalam Al-Qur’an Listiana Kartika Sari; Abdullah Mahmud
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.v7i4.7537

Abstract

In the Qur’an, the word “wind” is translated from the terms riḥ and riyaḥ. The main difference between these two terms lies in their connotations. Wind-related disasters can be caused by human disobedience to Allah’s commands, as seen in the story of the people of ‘Ad mentioned in Surah Al-Isra’ (68-69), which will be one of the verses discussed by the author along with several others. As Islam teaches its followers to reflect on the signs of Allah’s power, the author is interested in discussing the verses about wind-related disasters in the Qur’an from the perspectives of Tafsir Al-Misbah and Tafsir Al-Azhar.
Agresivitas Pajak: Capital Intensity, Corporate Social Responsibility (CSR), Leverage, Dan Ukuran Perusahaan Aulia Rahma Dien Yulyanti; Mujiyati
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.v7i4.7545

Abstract

The objective of this study is to examine the influence of Capital Intensity (CI), Corporate Social Responsibility (CSR), Leverage Ratio (LEV), and Firm Size on Tax Aggressiveness, using the Effective Tax Rate (ETR) as the measurement. This research focuses on companies in the cyclical sector that are publicly traded on the Indonesia Stock Exchange between 2021 and 2023. The study utilizes secondary data derived from annual reports and sustainability reports sourced from the official website of the Indonesia Stock Exchange (www.idx.co.id) as well as the respective companies' websites. The methodology employed in this research involves panel regression analysis, conducted using SPSS software. The findings indicate that Corporate Social Responsibility (CSR) and Leverage (LEV) do not have a significant impact on tax aggressiveness, whereas Capital Intensity (CI) and Firm Size (SIZE) do influence Tax Aggressiveness.
Pengaruh Literasi Keuangan, Parental Income, dan Teman Sebaya Terhadap Financial Behavior dengan Self-Control Sebagai Moderasi Nur Laila Qomariyah; Sri Padmantyo
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.v7i4.7549

Abstract

This study aims to evaluate the influence of financial literacy, parental income, and peer influence on students' financial behavior with self-control as a moderating factor. The research approach used is quantitative through a survey method of 100 students from the Faculty of Economics and Business, Muhammadiyah University of Surakarta. Research data were obtained through validity and reliability tests. The analysis was carried out using multiple linear regression and moderation tests. The results of the study indicate that financial literacy, parental income, and peers have a significant effect on students' financial behavior. Someone with high financial literacy tends to be better able to manage their finances. Parental income also has a significant impact, where students from families with higher incomes have wider means of financial capacity, although in some cases it can increase consumptive behavior. Peers also have a strong influence on students' financial behavior, because they often imitate consumption patterns in their environment. Furthermore, self-control strengthens the relationship between the influence of financial literacy, parental income, and peers on financial behavior. Students who have better self-control can avoid consumptive behavior and manage their finances more wisely. Therefore, increasing financial literacy needs to be accompanied by strategies to strengthen self-control so that students can make more optimal financial decisions.
Pengaruh Corporate Governance terhadap Pengungkapan Corporate Social Responsibility Shiva Aulia Kamal; Mohamad Irsyad
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.v7i4.7551

Abstract

This research aims to determine the influence of corporate governance on corporate social reseponsibility (CSR) disclosure. Governance is measured based on institusional ownership, independent board of commissioners, female board of directors, board of directors, and audit committee. This research uses data sources in the form of secondary data related to financial and sustainability statements with quantitative methods. The sample selection technique used is purposive sampling. A total of 20 companies registered in the Jakarta Islamic Index were used as a sample with 4 years of research, so that the number of observations was 63 observations. Research data processing using Eviews 10 software. The technique of analysis of this research method is panel data regression with the best regression. The results of the study show that female directors have a negative affect on corporate social responsibility (CSR) disclosure. The ownership of the institution, independent commissioners, the size of the board of directors, and the size of the audit committee have no effect on the Corporate Social Responsibility (CSR) disclosure. Meanwhile, leverage as a control variable has a positive influence on corporate social responsibility (CSR) disclosure.
The Influence of Entrepreneurship Education, Financial Literacy, Love of Money, and Self Efficacy on Entrepreneurial Interest Among Vocational High School Students Riski Andriyani, Aprilia; Rochmatullah, Mahameru Rosy
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.v7i4.7557

Abstract

This study aims to analyze the influence of entrepreneurship education, financial literacy, love of money, and self-efficacy on entrepreneurial interest among vocational high school students. A quantitative approach was used with a purposive sampling technique, involving 130 vocational high school students in Indonesia who had received entrepreneurship education. Data were collected through questionnaires and analyzed using multiple linear regression with IBM SPSS. The results showed that entrepreneurship education and love of money had a positive and significant effect on entrepreneurial interest, while financial literacy and self-efficacy did not have a significant effect. These findings confirm that entrepreneurship education enhances students' skills and motivation to become entrepreneurs, while love of money acts as the main driver, indicating that educational factors and financial motivation play an important role in shaping entrepreneurial interest among vocational high school students.

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