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Contact Name
Dedi Junaedi
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dedijunaedi@gmail.com
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+628118114379
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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 Environmental, Social, Governance (ESG) Disclosure dan Struktur Modal Terhadap Tingkat Profitabilitas Perusahaan: Studi Kasus Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2021-2023 Nabila Atiqa Ma’ruf; Suyatmin Waskito Adi
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.v7i4.7703

Abstract

This study aims to analyze the effect of Environmental Disclosure, Social Disclosure, Governance Disclosure, and Capital Structure on the profitability of manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period of 2021-2023. Using a quantitative approach, secondary data obtained from financial and sustainability reports of companies were analyzed through multiple linear regression. The results indicate that Environmental Disclosure and Social Disclosure significantly affect profitability, with significance values of 0.022 and 0.004, respectively. However, Governance Disclosure does not have a significant effect on profitability, with a significance value of 0.809, while Capital Structure has a significant effect with a significance value of 0.000. This study has limitations in the sample, which only includes manufacturing companies on the IDX, as well as a limited observation period from 2021 to 2023. Therefore, it is recommended that future research expands the sample and observation period and adds other variables that may influence company profitability.
Analisis Penerapan Pajak Karbon di Indonesia : Perbandingannya dengan Finlandia, Swedia dan China Divaka Sukma Krismika; Muhammad Abdul Aris
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.v7i4.7723

Abstract

This study analyzes the implementation of carbon tax in Indonesia and compares it with similar policies in Finland, Sweden, and China. Each country faces distinct challenges that are adapted to their respective social, economic, and environmental contexts. Finland and Sweden have successfully implemented carbon taxes with high rates, using the revenue to fund environmental and social programs, supported by public backing and collaboration between the government and industrial sectors. China, still in the early stages of implementation, has developed an emissions trading system and made large investments in renewable energy. Indonesia, as a country just beginning with Law No. 7 of 2021, faces challenges in implementation mechanisms and lacks public awareness. The research employs a descriptive qualitative approach with literature study as the data collection technique. The study suggests that the Indonesian government should improve socialization and gradually set carbon tax rates while considering the transition to green technologies in the industrial sector.
Efektivitas dan Kontribusi Pajak Bumi dan Bangunan Pedesaan dan Perkotaan terhadap Pendapatan Asli Daerah Kabupaten Bojonegoro Tahun 2018-2022 Siti Alya Noviani; Erry Andhaniwati
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 3 (2024): 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.v6i3.100

Abstract

The purpose of this study is to determine the level of effectiveness of land and building tax revenue and how much the contribution of land and building tax to Bojonegoro District Original Revenue. Data collection techniques are carried out using documentation techniques. The data analysis technique used is the effectiveness ratio analysis technique and the contribution ratio analysis technique. This research is a quantitative descriptive research, which is based on an explanation of the numbers. The data in this study are in the form of targets and realization of Rural and Urban Land and Building Tax revenues, as well as targets and realization of Local Own Revenue for Bojonegoro Regency overnight 5 (five) years. The results of the study show that the effectiveness of the Bojonegoro Regency land and building tax from 2018 to 2022 is in the very effective category. Meanwhile, its contribution is included in the category of very less contribution to Regional Original Revenue. It is hoped that the Bojonegoro Regency Government will continue to explore potentials that can increase land and building tax revenues as well as increase the contribution of land and building tax. They need to optimize land and building tax revenues, such as adding tax collection facilities.
Analisis Faktor-Faktor yang Mempengaruhi Return on Asset pada KB Bukopin Syariah dengan Pendekatan Error Correction Model Shinta Pramudya Wardani; Rendra Erdkhadifa
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.v7i4.5594

Abstract

Sharia bank operations are oriented towards obtaining as much profit as possible. Banks that obtain maximum profits indicate better bank management performance. However, a bank that fails to generate optimal profits can become an urgency in itself and result in bank bankruptcy. The condition of low bank profits experienced by KB Bukopin Syariah, which in recent years has experienced decline in profitability (ROA) reaching negative numbers. In order to prevent this bad profit condition, a study is needed to analyze the factors that have an influence ROA which hinder banks in earning profits. Several factors are thought to influence ROA, namely CAR, BOPO, NPF, and FDR. The approach used in this research is quantitative associative type and purposive sampling as a technique for collecting data. The data in this research is secondary data obtained by documenting the quarterly annual report of KB Bukopin Syariah for the period 2009-2023. The method applied is the error correction model (ECM) which shows long and short term effects and is assisted by EViews software. The test results showed that the CAR and FDR variables had a positive and insignificant effect in both the long and short term on ROA of KB Bukopin Syariah. Meanwhile, the BOPO and NPF variables have a significant negative effect on the ROA of KB Bukopin Syariah in the long and short term
Pengaruh Program Gratis Ongkos Kirim, Live Streaming, dan Online Customer Review Terhadap Keputusan Pembelian pada Platform E- Commerce Tiktok Shop Suwaji, Florida Mandiriani; Haryanto, Totok; Purwidianti, Wida; Arini Hidayah
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 5 (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.v7i5.5918

Abstract

This research aims to analyze the influence of the free shipping program (X1), live streaming (X2), and online customer reviews (X3) on purchasing decisions (Y) on the TikTok Shop e-commerce platform. The method used was quantitative by distributing questionnaires filled in by 110 respondents in the Purwokerto area, but only 103 respondents met the criteria. The results of the analysis show that the three variables The validity and reliability test states that the questionnaire instrument used has a good level of validity and reliability. The coefficient of determination test shows that the three X variables are able to contribute 43.1% to variable Y in the TikTok Shop. The research results are consistent with the theory which states that the free shipping program variables (X1), live streaming (X2), and online customer reviews (X3) are important factors that influence the purchasing decision variable (Y).
Analisis Pengaruh Etika Penjual terhadap Loyalitas Pelanggan pada Industri Otomotif Resi Ario Bismo; Zaerofi, Afif; Indra
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.v7i4.5986

Abstract

This research aims to analyze the influence of seller ethics on customer satisfaction, trust, and loyalty. Additionally, it aims to explore the impact of satisfaction and trust on customer loyalty within the automotive industry. Using a quantitative approach and survey method, data was collected from 95 automotive industry employees in the Jabodetabek-Karawang area via cluster sampling. A questionnaire was utilized for data collection, and the analysis was conducted using PLS SEM. The results indicate that seller ethics positively and significantly impact customer trust, satisfaction, and loyalty. Specifically, enhanced seller ethics correlate with higher customer satisfaction, strengthened customer trust, and increased customer loyalty. Moreover, high customer trust boosts loyalty, and customer satisfaction is crucial for fostering loyalty. These findings underscore the importance of seller ethics in cultivating robust and profitable customer relationships. By practicing good ethics in customer interactions, sellers can enhance trust, satisfaction, and loyalty. This study contributes to the automotive industry literature and has practical implications for companies, suggesting that improving salesperson ethical behavior through training and coaching can be beneficial.
Analisis Perceived Risk, Trust, Price Terhadap Online Purchase Intention dengan Attitude sebagai Variabel Intervening pada Gen Z di Kota Surabaya Thobari, Muhammad Burhanuddin; Cahyani, Regita; Mujanah, Siti; Fianto, Achmad Yanu Alif
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 5 (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.v7i5.6438

Abstract

In the development of digitalization, online shopping is the main choice for consumers, especially generation Z in Surabaya City. However, online purchasing decisions are still influenced by several factors such as perceived risk, trust, price, and consumer attitudes. Therefore, it is important to understand the influence of these factors on online purchase intentions in this generation. This study aims to analyze the effect of Perceived Risk, Trust, and Price on Online Purchase Intention with Attitude as an intervening variable in generation Z in Surabaya City. This research uses quantitative methods with purposive random sampling techniques. The sample consisted of 100 Gen Z respondents in Surabaya City. The data was collected using a questionnaire that had been tested for validity and reliability, and analyzed using IBM SPSS STATISTIK 25 path analysis. The results showed that Perceived Risk, Trust, and Price have a significant effect on Online Purchase Intention directly or indirectly through Attitude as an intervening variable. Consumer trust plays an important role in strengthening positive attitudes towards online shopping, while perceived risk has a negative effect on purchase intention. Consumer attitudes play an important role in mediating the influence of Perceived Risk, Trust, and Price on Gen Z online purchase intentions. Increasing trust and decreasing perceived risk can increase Gen Z's intention to make online purchases.
The Influence of Leadership Roles, Motivation, Competence and Work Culture on Teacher Performance Utami, Puspa; Bambang Mursito; Supawi Paauthor
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 5 (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.v7i5.6516

Abstract

This study aims to determine the influence of leadership, motivation, competence and work culture variables on the performance of teachers at SMKN 2 Sukoharjo. This study uses a quantitative descriptive approach. In this quantitative descriptive study, the author focuses on the research. The study took six months starting from observation to the preparation of data results and research conclusions, located at SMKN 2 Sukoharjo, Jl Solo-Wonogiri, Begajah, Sukoharjo, Central Java. The population of this study was 111 teachers at SMKN 2 Sukoharjo. The sampling technique in this study used saturated sampling (census), namely a sample collection technique using all samples in the existing population, namely 111 teachers. The variables used in this study include the dependent variable (Y) and the independent variable (X). The dependent variable (Y) is performance and the independent variable (X) contains four variables, namely leadership, motivation, competence and work culture. The data in this study were processed using multiple linear regression tools. The data collection method used a questionnaire. Data analysis using multiple regression analysis, t-test and F-test. Based on the results of the t-test, it shows that leadership, competence and work culture have a positive and significant effect on the performance of teachers at SMKN 2 Sukoharjo, while the motivation variable does not affect the performance of teachers at SMKN 2 Sukoharjo.
Analisis Hubungan Turnover Intention dan Beban Kerja pada Karyawan Logistik: Peran Work-Life Balance sebagai Mediator di PT. Wahana Lintas Nusantara Nitte, Eka Putri Prinanda; Karimah, Nurul; Mujanah, Siti; Fianto, Achmad Yanu Alif
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 5 (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.v7i5.6532

Abstract

This study aims to analyze the relationship between workload and turnover intention among logistics employees at PT. Wahana Lintas Nusantara, as well as to examine the role of work-life balance as a mediator in this relationship. The sample consists of 150 employees working in the company's logistics department. Data were analyzed using Structural Equation Modeling (SEM) to test the relationships between variables, considering both direct and indirect effects. The results show that workload has a positive and significant effect on turnover intention (path coefficient = 0.45, p < 0.05), indicating that the higher the workload, the greater the likelihood of employees intending to leave the job. Furthermore, work-life balance was found to serve as a significant mediator in this relationship, with an indirect effect of 0.27 (p < 0.01). These findings suggest that an imbalance between work and personal life can exacerbate the negative impact of workload on turnover intention. Demographic factors, such as age and tenure, also influence turnover intention, with younger employees and those with shorter tenure being more likely to have higher turnover intentions. This study provides insights for companies to manage workload effectively and support work-life balance as strategies to improve employee retention and reduce turnover intention.
Pengaruh Produk Domestik Regional Bruto, Tingkat Pendidikan dan Kesehatan Terhadap Penyerapan Tenaga Kerja di Indonesia Tahun 2017-2023 Efendi, Silvie Putri Wahyu; Ruth Eviana Hutabarat
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 5 (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.v7i5.6553

Abstract

 This research aims to analyze the impact of GRDP, education level, and health on employment in Indonesia during the period 2017-2023. A quantitative approach is used in this study by applying panel data regression analysis using secondary data available from BPS. The research findings identify that GRDP has a positive and significant impact on labor absorption in Indonesia. Education level also has a significant positive impact, while the health variable identifies an insignificant negative impact on employment. Together, these three variables have a positive and significant impact on labor absorption in Indonesia. Overall, GRDP, education level, and health are able to explain 99.8% of the variation in labor absorption in Indonesia during the period 2017-2023.

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