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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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Pengaruh Fraud Hexagon Terhadap Kecurangan Laporan Keuangan: Studi Empiris Perusahaan Sektor Finansial Non Bank yang Terdaftar di Bursa Efek Indonesia Tahun Periode 2021-2023 Rishnu Andi; Fauzan
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.v7i4.7591

Abstract

This study aims to analyze the effect of Fraud Hexagon on financial statement fraud in non-bank financial sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2021-2023. This study uses a quantitative method with secondary data from the company's annual report. The sample was determined using a purposive sampling technique based on certain criteria. The dependent variable in this study is financial statement fraud as measured by the F-Score, while the independent variables consist of stimulus, capability, opportunity, rationalization, ego, and collusion. The data were analyzed using multiple linear regression with SPSS software. The results showed that stimulus, opportunity, and ego had an effect on financial statement fraud, while capability, rationalization, and collusion had no effect. These results indicate that financial pressure, opportunities in the industry, and CEO ego characteristics can increase the risk of financial statement manipulation. Therefore, companies need to strengthen supervision and regulation to reduce the risk of fraud, especially in conditions of financial instability and weak governance.
Kredit Usaha Rakyat (KUR): Jalan Pintas Atau Solusi untuk Kemiskinan Multidimensi di Indonesia? Harsya Saputra; Hefrizal Handra; Sri Maryati
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.v7i4.7593

Abstract

This study aims to analyze the impact of the People’s Business Credit Program (KUR) on reducing multidimensional poverty in Indonesia. Using the Propensity Score Matching (PSM) method, this research measures the effectiveness of KUR in improving community welfare by expanding access to financing. The findings indicate that KUR has a significant impact on reducing multidimensional poverty, primarily through increased access to business capital, job creation, and higher household income for beneficiaries. These results align with previous studies highlighting the role of microcredit in poverty alleviation. However, the effectiveness of KUR depends on policy implementation and local conditions. Therefore, integrating KUR with other empowerment programs, such as entrepreneurship training and financial literacy, is necessary to maximize its impact. Additionally, the government is encouraged to strengthen monitoring and evaluation systems to ensure the program's long-term sustainability. Through these measures, KUR is expected to become more effective in enhancing community welfare and reducing socio-economic disparities in Indonesia.
Pengaruh Ketidakpastian Lingkungan, Kebijakan Utang, Ukuran Perusahaan, Struktur Kepemilikan, Dan Koneksi Politik Terhadap Tax Avoidance Wati Tri Utami; Setiawati, Erma
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.v7i4.7597

Abstract

This study aims to analyze the effect of Environmental Uncertainty, Debt Policy, Firm Size, Ownership Structure, and Political Connections on Tax Avoidance in manufacturing companies within the Property & Real Estate subsector listed on the Indonesia Stock Exchange (IDX) for the 2019-2023 period. This research employs a quantitative approach using secondary data obtained from financial reports. The sample was selected using a purposive sampling method based on specific criteria. The dependent variable, Tax Avoidance, is measured using the Effective Tax Rate (ETR), while the independent variables include Environmental Uncertainty, Debt Policy, Firm Size, Ownership Structure, and Political Connections. Data analysis was conducted using multiple linear regression with SPSS, including descriptive statistics, classical assumption tests, and hypothesis testing. The results indicate that only Ownership Structure significantly influences Tax Avoidance, while other variables do not show a significant effect. The limitations of this study include a narrow subsector focus, the exclusion of other potential determinants of tax avoidance, and the limited research period from 2019 to 2023. Future research is recommended to expand sector coverage, incorporate additional variables, and extend the research period to enhance the comprehensiveness of the findings.
Penerapan Model Utaut dan Trust Terhadap Niat Pembayaran Zakat Secara Online Frasya Nanda Tri Anisa; Puspawati, Dewita
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.v7i4.7602

Abstract

The purpose of this study was to test and analyze the application of the UTAUT model (Performance Expectancy, Effort Expectancy, Social Influence, Facilitating Condition) &  Trust and how it can affect the intention to pay zakat online. Data were collected primarily through an online questionnaire involving 184 respondents and then analyzed using Smart-PLS 4. The results of this study indicate that performance expectancy, effort expectancy, facilitating condition, and trust have an effect on behavioral intention, but social influence does not have an effect on behavioral intention
Analisis Implementasi Akad Ju’alah dalam Program Affiliasi Digital Studi Kompratif Shopee Affiliate dan Tiktok Affiliate Silviana Rohimah; Nurul Huda
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.v7i4.7604

Abstract

This study was conducted with the aim of analyzing the implementation of the ju'alah contract in digital affiliate programs, namely Shopee Affiliate and Tiktok Affiliate, and comparing the mechanisms of both in the context of sharia economic law. The ju'alah contract is a form of muamalah contract based on services, where someone offers compensation (ju'l) to another party for certain work that has been agreed upon in advance. This study examines both affiliate programs in terms of fairness, transparency, and sustainability, which are the main principles in sharia economics. This study uses a qualitative research method with descriptive analysis with a library research approach to identify how the ju'alah contract is applied in digital affiliate marketing practices, the challenges faced, and opportunities that can be utilized to increase the effectiveness of its implementation. The results of the study show that although there are similarities in the basic principles of the ju'alah contract between Shopee Affiliate and Tiktok Affiliate, there are differences in the implementation and payment mechanisms that need to be considered regarding sharia principles, such as clarity of rewards, transparency, and fairness. This study can provide recommendations for improvements in terms of payment transparency according to sharia principles on both platforms to ensure compliance with deeper sharia economic values.
Pengaruh Brand Awareness Terhadap Repurchase Intention yang Dimediasi oleh Brand Loyalty dan Brand Equity Vania Taradiva Aristawati; Kuswati, Rini
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.v7i4.7629

Abstract

This study aims to analyze the effect of brand awareness on repurchase intention for Lemonilo products, with brand loyalty and brand equity as mediating variables. This research is conducted due to inconsistencies in previous studies regarding the relationship between brand awareness and repurchase intention. A quantitative method with the Partial Least Square-Structural Equation Modeling (PLS-SEM) approach was used, analyzed with SmartPLS 3 software. Data were collected through an online survey using Google Forms and purposive sampling, involving 202 university students in Indonesia who had purchased Lemonilo instant noodles. The results indicate that brand loyalty and brand equity significantly influence repurchase intention. However, brand awareness does not directly affect repurchase intention but contributes indirectly through increased brand loyalty and brand equity. These findings suggest that brand recognition alone is insufficient to drive repurchase intention without strong loyalty and perceived brand value.
Peran Mediasi Orientasi Pasar Global Pada Pengaruh Human Capital Readiness Terhadap Kinerja Bisnis UMKM Eva Yuniarti Utami; Ramadhani Kirana Putra; Jemadi; Yusniar; Afni Yeni
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.v7i4.7638

Abstract

This study aims to examine the mediating role of global market orientation on the influence of human capital readiness on the performance of MSME businesses. The number of samples in this study was 64 MSME units. The method used in determining the sample in this study was the saturated sampling technique (census). The data collection method used in this study was interviews and surveys conducted by distributing questionnaires. This study uses a structural equation model SEM (Structural Equation Model) based on PLS (Partial Least Square). The results of this study indicate that human capital readiness has a positive and significant effect on business performance. Human capital readiness has a positive and significant effect on global market orientation. Global market orientation has a positive and significant effect on business performance. Global market orientation is able to mediate the effect of human capital readiness on business performance.
Analisis Program Magang Internasional Terhadap Pengembangan Kompetensi Manajerial Mahasiswa Program Studi Manajemen Bisnis Syariah UMSU Diaz Muhammad Fahrel; Hayati Isra
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.v7i4.7670

Abstract

The international internship program is one of the efforts to improve student competency, especially in managerial aspects that are relevant to the world of work. This study aims to analyze the impact of the implementation of the International Internship Program on the development of managerial competency of students of the Sharia Business Management Study Program, Muhammadiyah University of North Sumatra (UMSU). This program was implemented at the Al-Qudwah Integration Islamic Elementary School, Selangor, Malaysia, from August 6 to August 27, 2024. The research method used was descriptive qualitative, with data collection techniques through observation, interviews, and documentation. The results of the study showed that this internship program provided practical experience for students in various managerial aspects, such as school administration management, financial records, and student and teacher attendance management systems. In addition, students also face various challenges, such as adaptation to work culture and language, lack of written guidelines in administration, and difficulties in adjusting to a new work environment. However, these challenges can be overcome through active communication with school staff, guidance from internship instructors, and further understanding of the applicable work system. The conclusion of this study is that the International Internship Program contributes significantly to developing students' managerial competencies, especially in the aspects of administrative management, professional communication, problem solving, and adaptation in an international work environment.
Pengaruh E-WOM, Brand Image, dan Brand Love Terhadap Brand Loyalty dengan Brand Trust Sebagai Variabel Intervening pada dua Merek Air Minum Terpopuler di Soloraya Ardy Wijaya; Moechammad Nasir
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.v7i4.7687

Abstract

This study aims to analyze and compare the influence of electronic word of mouth (e-WOM), Brand Image, and Brand Love on Brand Loyalty with Brand Trust as a mediating variable in AQUA and Lee Minerale brands in Solo Raya. This research is an explanatory research with a quantitative approach. Data were collected from 400 respondents, consisting of 200 AQUA consumers and 200 Lee Minerale consumers, selected using purposive sampling technique. The research instrument used a five-point Likert scale. Data were analyzed using Partial Least Squares (PLS) with SmartPLS software. The results show that for both brands, e-WOM, Brand Image, and Brand Love have a significant positive effect on Brand Trust and Brand Loyalty. In addition, Brand Trust is proven to fully mediate the influence of e-WOM, Brand Image, and Brand Love on Brand Loyalty for both AQUA and Lee Minerale. These findings indicate that building Brand Trust is an important strategy in increasing consumer loyalty in the bottled drinking water industry.
Pengaruh Gaya Kepemimpinan Transformasional Dan Budaya Organisasi Terhadap Perilaku Kerja Inovatif Diana Yuli Nur Cahyani; Imronudin
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.v7i4.7688

Abstract

This study aims to analyze the influence of transformational leadership style and organizational culture on innovative work behavior.. The research sample consisted of 94 respondents selected using the Slovin method and purposive sampling technique based on a minimum work tenure of one year. Primary data were collected through a Likert-scale questionnaire and analyzed using Structural Equation Modeling (SEM) based on Partial Least Square (PLS). The results indicate that transformational leadership positively and significantly influences innovative work behavior, demonstrating that leaders who inspire and drive change contribute to increased employee creativity. Furthermore, organizational culture also has a positive and significant effect on innovative work behavior, confirming that a supportive and change-oriented work environment fosters innovation. This study implies that hospital management should strengthen transformational leadership and cultivate an organizational culture that encourages innovation to enhance employee performance.

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