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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 PDRB Sektor Industri Pengolahan Terhadap PDRB ADHK Kota Malang Tahun 2017-2023 Faradilla Ayu Rahmadhini; Edy Suhartono
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.v7i4.6609

Abstract

Regional economic development aims to increase income and community welfare as measured by GRDP. High GRDP indicates good economic performance, with the industrial sector improving the quality of human resources. In Malang City, although the processing sector declined in 2020, several sub-sectors grew and are expected to increase in 2023. This study examines the impact of changes in GRDP on the performance of the processing industry and its contribution to the economy, especially related to economic fluctuations in 2020 and 2021. This study analyzes the relationship between GRDP and the performance of the processing industry in Malang City and its contribution to regional economic development from 2017-2023. Using secondary data from BPS, the methods used are simple linear regression and quantitative descriptive analysis. GRDP is interpreted as the added value of goods and services, while the processing industry involves the transformation of basic goods into finished goods, with analysis using Eviews 12. The processing industry in Malang City plays an important role in the economy, with 18 types of industries based on high production value. Data analysis from 2017 to 2023 shows a significant relationship between the processing industry and GRDP, with a positive regression coefficient and an R-squared value of 99.5%, indicating a large influence of the industry on GRDP. This study is also in line with previous findings in Kediri Regency. The processing industry has a significant influence on GRDP ADHK Malang City in 2017-2023, with a contribution of 99.5%. As much as 5% of the influence comes from other variables outside this study. The processing industry contributed 99.5% to GRDP ADHK Malang City in 2017-2023, while 5% was influenced by other factors. The study suggests that the Malang City Government focus on this sector through export industry incentives, access to financing, and HR training.  
Pengaruh Kekuatan Moral Wajib Pajak, Sanksi Pajak dan Tarif Pajak Terhadap Penghindaran Pajak Dikota Batam Putriyani br Siboro; Dian Efriyenti
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.v7i5.6968

Abstract

Taxes are a source of income for the government which is responsible for the administration and development of government. This research aims to assess the influence of Taxpayer Moral Strength, Tax Sanctions, and Tax Rates on Tax Avoidance. The method applied is quantitative, with a total research population of 100 students from the accounting study program in the city of Batam. The sample was obtained using the Slovin formula, which resulted in 99 respondents. The sampling method used was simple random sampling. Data collection was carried out using a questionnaire whose validity and reliability had been tested before distribution. Data analysis by applying multiple linear regression tests. The results of the analysis show that the Moral Strength of Taxpayers and Tax Rates have a negative but not significant influence on Tax Avoidance in the city of Batam. Meanwhile, Tax Sanctions have an influence but are not significant on Tax Avoidance in Batam City.
Analisis Efisiensi KB Bank Syariah Periode 2018-2023 Menggunakan Pendekatan DEA Adinda Meyta Saharani; Ninda Ardiani
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.v7i5.6995

Abstract

The purpose of this study is to analyze / examine and compare how the level of efficiency generated by PT. Bank KB Bukopin in 2018-2020 (the phase before the transfer of the bank's main share ownership) with 2021-2023 (the phase after the transfer of the bank's main shares), so unlike many previous studies, this study will use only 1 type of bank, namely KB Bank Syariah. In this study, the data used is secondary data in the form of financial reports obtained from the official website / official website of KB Bank Syariah. The data analysis method used to analyze efficiency at KB Bank Syariah before and after the transfer of the bank's main share ownership is Data Envelopment Analysis (DEA) with an intermediation approach with VRS assumptions. The results of this study conclude that the efficiency generated by KB Bank Syariah in the 2018-2023 period experienced fluctuations where the period before the transfer of the main shares can be said to be more efficient than the period after the transfer of the main shares of KB Bank Syariah. The causes of inefficiency include total assets, income, labor costs and financing.
Pengaruh Profitabilitas, Leverage, dan Ukuran Perusahaan Terhadap Manajemen Laba Rafrafi Zul Abrari; Agus Sihono
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.v7i5.7025

Abstract

The term "profit management" refers to managerial practices that manipulate financial statement data to make a good impression on stakeholders. This approach can help businesses by improving their reputation, but due to the lack of transparency, it is detrimental to stakeholders and the public. The purpose of this study is to evaluate empirically how profitability, leverage and company size affect profit management. Using the purposive sampling technique, this study selects 18 food and beverage sub-sector businesses listed on the Indonesia Stock Exchange from 2019 to 2024. Multiple linear regression is used in statistical software to test the secondary data of the annual report. The findings of this study indicate that profit management is simultaneously influenced by profitability, leverage, and firm size. Partially, profitability and firm size are not indicated to affect profit management, while leverage has been shown to have a significant positive influence on profit management.
Peran Mediasi Komitmen Organisasi pada Pengaruh Kompetensi, Semangat Kerja, dan Motivasi Terhadap Kinerja Pegawai Fatkhul Izar; Euis Soliha
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.v7i5.7042

Abstract

Employee performance is important in producing the quality and quantity of institutional work results. However, employee performance still shows fluctuations so organizational targets are not achieved. Therefore, this study examines the effect of competence, work spirit, and work motivation on organizational commitment. Furthermore, the study aims to analyze the mediating role of organizational commitment on the relationship between competency factors, work spirit, and work motivation on employee performance. A total of 101 employees of Sayung I and Sayung II Health Centers in Demak, Central Java participated as research samples. The primary data collected were then analyzed using multiple linear regression. The study's results revealed that competence has a positive influence on organizational commitment, work spirit has a positive influence on organizational commitment, and work motivation has a positive contribution to organizational commitment. Further findings explain that competence, work spirit, work motivation, and organizational commitment positively influence employee performance. Furthermore, this study concludes that organizational commitment mediates the relationship between competence, work spirit, work motivation, and employee performance. The This study contributes by emphasizing human resources management literature.
Peran Mediasi Komitmen Organisasi pada Pengaruh Kompetensi dan Budaya Organisasi Terhadap Kinerja Pegawai Darto Wahab; Euis Soliha
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.v7i5.7043

Abstract

The performance of human resources in the health sector still show problems with the quality of work results. Beside, the challenges ahead are getting tougher, especially in facing global diseases and technological advances. This study aims to examine the influence of competence and organizational culture on employee performance mediated by organizational commitment. The research method uses a quantitative approach with 104 employees as respondents at the Demak Regency Health Office, Central Java, Indonesia. Survey data were analyzed using descriptive statistics, multiple linear regression, path analysis, and the Sobel test. The findings revealed that competence and organizational culture have a positive effect on organizational commitment. However, the opposite result is that competence does not have a significant effect on employee performance, while organizational culture and organizational commitment have been shown to contribute positively. The conclusion states that competence and organizational culture have been proven to be determinant factors for employee performance, with organizational commitment acting as an intervening variable. The managerial implication is that the application of organizational culture values including professionalism, accountability, enthusiasm, non-discrimination, and integrity should continue to be improved.
Peran Minat Investasi di Kalangan Generasi Z Kota Bandung: Kajian Pengetahuan dan Motivasi Terhadap Keputusan Investasi Aura Gista Irgina Putri; Agus Maolana Hidayat
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.v7i5.7049

Abstract

Capital market investment is growing very rapidly with the dominance of investors aged ≤ 30 years or Generation Z. However, along with the increasing number of investors, the number of fraud cases also increases. In this context, knowledge and motivation are two important factors that influence investment decisions. In addition, investment interest also functions as a bridge connecting knowledge and motivation with investment decision making. The purpose of this study is to determine the role of investment interest among Generation Z in Bandung City by considering the influence of knowledge and motivation on investment decisions. Quantitative methods are used in this study, where surveys are applied to collect and process data. The population studied was Generation Z investors in Bandung City, with a sample of 394 respondents selected through purposive sampling techniques. To test the hypothesis, the researcher used the Structural Equation Modeling - Partial Least Square (SEM-PLS) technique. The findings in this study indicate that investment interest can mediate the relationship between knowledge and motivation on investment decisions of Generation Z in Bandung City
Pengaruh Kinerja Keuangan, Kebijakan Deviden, dan Struktur Modal Terhadap Nilai Perusahaan: Perusahaan yang Terindeks di LQ45 pada Bursa Efek Indonesia Pada Tahun 2018-2023 Dhimas Ajie Santoso; Sri Sudarsi
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.v7i5.7070

Abstract

The purpose of this study is to analyze the influence of financial performance, dividend policy and capital structure on the value of the company. The sample in this study is companies indexed on LQ45 on the Indonesia Stock Exchange in 2018-2023 non-banking. The data analysis technique used used multiple linear regression. The results of the research show that partially ROE, DPR, and DER have a positive and significant effect on the company's value. Simultaneously, ROE, DPR, and DER have a significant effect on the company's value.
Pengaruh Kredibilitas Idol Group JKT48 Sebagai Celebrity Endorser Produk Erigo Terhadap Niat Beli Konsumen Bani Ady Ramadhan; Istiharini; Theresia Gunawan
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.v7i5.7083

Abstract

This study aims to examine the impact of the credibility of the idol group JKT48 as a celebrity endorser on consumer purchase intentions for Erigo products. In the rapidly growing digital marketing era, the use of celebrity endorsers has become a key strategy in influencing consumer purchase decisions. JKT48, as an idol group with significant influence, was chosen to test how much their credibility affects consumer purchase intentions for Erigo, a local fashion brand that is rapidly growing. This study employs a quantitative approach with a survey method. Data were collected through questionnaires distributed to respondents who are fans of JKT48 and users of Erigo products. The variables tested include three dimensions of credibility: trustworthiness, expertise, and attractiveness, and their influence on consumer purchase intentions. The results of the study indicate that the credibility of JKT48 as a celebrity endorser influences consumer perception of Erigo products, which in turn affects consumer purchase intentions. The dimensions of trustworthiness, expertise, and attractiveness all prove to have a significant impact on consumers' positive perceptions and purchase intentions for Erigo products. These results confirm that the credibility of JKT48 as a celebrity endorser can strengthen consumer views on the quality and value of Erigo products, which leads to increased purchase intentions.
Analisis Pemeliharaan Barang Milik Negara pada Rumah Dinas Kantor Wilayah DJPb Provinsi Jawa Barat Tahun 2021-2023 Anggun Fakhirah; Dian Fordian
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.v7i5.7090

Abstract

The maintenance of State-Owned Assets (BMN) is a crucial aspect of asset management to ensure sustainability and preserve government investment value. One of the assets requiring special attention is official residences designated for government employees. This study aims to analyze the maintenance of official residences at the Regional Office of the Directorate General of Treasury (DJPb) in West Java Province from 2021 to 2023. Using a qualitative descriptive and comparative approach, data were collected through interviews with key stakeholders, direct observations, and documentation analysis. Findings indicate that out of 84 available housing units, only 14 are in good condition, while the rest suffer from minor to severe damage. The primary challenges in maintenance include budget constraints, delays in central government approvals, and minimal resident involvement in routine upkeep. Although monitoring systems such as the State House Ledger Card (KLRN) and the State Asset Management Information System (SIMAN) have been implemented, their effectiveness requires improvement. This study recommends strengthening coordination among stakeholders, optimizing budget allocation, and utilizing digital technology in asset management to enhance efficiency and effectiveness in maintaining government-owned residences within DJPb

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