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Contact Name
Dedi Junaedi
Contact Email
dedijunaedi@gmail.com
Phone
+628118114379
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dedijunaedi@journal-laaroiba.com
Editorial Address
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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Jawa barat
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
Tinjauan Kaidah Fiqih الضرر يزال Terhadap Praktik Thrifting Fashion Sebagai Perilaku Konsumsi Masyarakat Muslim di Era Modern Nur Diana Khalida; Hanifah Fauziyah
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.v7i5.7729

Abstract

This article discusses the practical phenomenon of thrifting or buying and selling of goods, clothes and used objects that are of interest to people in this modern era. This study also discusses the review of fiqh rules regarding the harm that can be eliminated from the phenomenon of thrifting practices. The research method used in this study was library research and analyzed descriptively. Literature study or library research is research that uses related books or articles to collect data. The descriptive method is a step that is commonly used to analyze by describing the data that has been collected so that conclusions can be drawn. The results of the study explain that Thrifting or what is commonly referred to as secondhand is a way to extend the life of clothes by selling or buying used clothes that are still usable and without going through a redesign process. The practice of thrifting is allowed in Islam. This practice does have disadvantages but these disadvantages can be prevented and eliminated. So that this practice also has a positive impact in terms of the community's economy.
Pengaruh Iklan dan Brand Ambassador Idol Korea Terhadap Minat Beli Konsumen yang Dimediasi oleh Brand Image Pada Produk Samsung Salsa Bela Fitri Anggita Susanti; Lukman Hakim
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.v7i4.7732

Abstract

This study aims to examine The Influence of Advertising and Korean Idol Brand Ambassadors on Consumer Purchase Intention Mediated by Brand Image in Samsung Products. A quantitative approach was employed using a simple random sampling technique involving teenagers in the Solo Raya region as respondents. Primary data were collected through an online questionnaire with a five-point Likert scale and analyzed using Structural Equation Modelling (SEM) via SmartPLS 3.0. The independent variables are advertising and brand ambassador, the mediating variable is brand image, and the dependent variable is purchase intention. The results indicate that advertising and Korean idol brand ambassadors have a positive and significant effect on consumer purchase intention, both directly and indirectly through brand image. Engaging and informative advertisements build a strong brand image, while the presence of Korean idols as brand ambassadors enhances emotional appeal, strengthening Samsung's brand image. Brand image plays a crucial mediating role, reinforcing the influence of advertising and brand ambassadors on consumers’ purchasing decisions.
Pengaruh Teknologi Informasi dan Integritas Profesionalitas Kerja pada Peningkatan Kinerja Seorang Auditor Avionita Aprilia; Samsul Rosadi
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.v7i4.7733

Abstract

The research paper focuses on the evaluation of the impact of information technology and professional integrity on auditor performance within the context of financial information reliability. The study defines auditing as the process of gathering and assessing evidence to determine the alignment of information with established criteria, emphasizing the need for competent and independent auditors. By employing a quantitative approach, the research aims to analyze the relationship between information technology, professional integrity, and auditor performance. The study was conducted from April to September 2024, involving auditors from a public accounting institution in Solo City. The findings highlight challenges faced by auditors, including instances of negligence, corruption, and bribery practices involving local government officials. These incidents underscore the significance of maintaining professional integrity, leveraging information technology effectively, and combating corruption to enhance auditor performance and ensure financial information credibility
Determinants of Increasing Company Value in Accounting Perspective Galuh Dwi Pramesti; Mahameru Rosy Rochmatullah
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.v7i4.7739

Abstract

This study aims to examine the determinants of firm value enhancement from an accounting perspective in the consumer goods manufacturing sector listed on the Indonesia Stock Exchange (IDX) during the period 2021–2023. The research method used is a quantitative approach with an associative causal type. The sample was selected using purposive sampling with specific criteria such as the completeness of financial statements and consistency in dividend distribution. The data used is secondary data obtained from the official IDX website and related companies. The independent variables in this study include dividend policy, profitability, and firm size, while firm value serves as the dependent variable. The results show that dividend policy does not affect firm value, profitability has a positive effect on firm value, and firm size also affects firm value. However, this study is limited to manufacturing companies and a three-year period, with the variables used being limited. Therefore, it is recommended that future research expand the sample scope and add other variables.
Pengaruh Pelatihan, Kompensasi Finansial dan Lingkungan Kerja Terhadap Produktivitas Kerja Karyawan pada RSUD Dr. Soediran Mangun Sumarso Wonogiri Salsabilla Tasya Reviana Putri; Hakim, Lukman
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.v7i4.7783

Abstract

This study aims to analyze the impact of training, financial compensation, and work environment on employee productivity at RSUD dr. Soediran Mangun Sumarso Wonogiri. The sample consists of 94 respondents selected using purposive sampling with the criterion of employees who have worked for at least one year. Data were collected through questionnaires with a Likert scale, and analysis was conducted using Structural Equation Modeling (SEM) with SmartPLS software. The results show that training, financial compensation, and work environment have a positive and significant effect on employee productivity. Training improves skills and professionalism, financial compensation affects employee well-being and job satisfaction, and a supportive work environment is crucial for task effectiveness. This study has limitations in terms of the variables studied and the use of online questionnaires, which may affect data accuracy. Future research is recommended to include additional variables and use interview or direct observation methods to obtain more accurate data.
Pengaruh Nilai Altruistik, Nilai Hedonis dan Efikasi Diri Terharap Perilaku Pembelian Hijau yang Dimediasi oleh Keyakinan Pro Lingkungan Elsa Hendriana Putri; Rini Kuswati
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.v7i4.7784

Abstract

This study aims to analyze the influence of altruistic values, hedonic values, and self-efficacy on green purchasing behavior mediated by pro-environmental beliefs on cosmetic consumers in Indonesia. The research sample consisted of 200 respondents who use environmentally friendly cosmetic products and have knowledge related to the products. Using a quantitative method with a systematic approach, data were collected through a closed questionnaire with a Likert scale and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results showed that altruistic values and self-efficacy had a significant effect on green purchasing behavior, while hedonic values had no effect. Pro-environmental beliefs were shown to have a significant positive effect on green purchasing behavior and mediated the relationship between altruistic values and self-efficacy on the behavior, but did not mediate the relationship between hedonic values and green purchasing behavior. Overall, the findings of this study emphasize the importance of altruistic values and self-efficacy in driving green purchasing behavior through pro-environmental beliefs, while hedonic values did not have a significant effect. This study provides an important contribution to the understanding of the factors that influence consumer decisions in purchasing environmentally friendly products, especially in the context of cosmetics in Indonesia.
Analisis Pengaruh Flash Sale dan Scarcity Messages terhadap Impulsive Buying pada Pengguna Shopee di Kota Solo Annisa Mutmainah; Moh Rifqi Khairul Umam
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.v7i5.7788

Abstract

E-commerce is growing rapidly, and businesses are constantly looking for new ways to increase their competitive advantage. In this context, understanding impulsive buying behavior is essential. In holding flash sales and scarcity messages, companies need to identify the effectiveness of the strategies implemented in their marketing practices. The Stimulus-Organism-Response (SOR) model is used so that it can explain the relationship between variables in this study. The purpose of this study is to evaluate the analysis of how Shopee users' impulsive purchases are influenced by flash sales and scarcity messages. The research conducted is quantitative research. The research sample was carried out using the lemeshow formula on Shopee application users. The data collection technique used Non-probability Sampling. The questionnaire was distributed via Google Form to collect data, as well as software or software with SPSS 23 which was used for multiple regression analysis.
Efek Mediasi Profitabilitas pada Pengaruh Penerapan Green Accounting dan Pengungkapan Corporate Social Responsibility terhadap Nilai Perusahaan Firdhani, Nabila Sani Fitri; Zulfikar
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.v7i4.7789

Abstract

This study aims to analyze the influence of Green Accounting, Corporate Social Responsibility on Firm Value with Profitability as a mediating variable. This study is a quantitative study using a sample of basic material companies listed on the main board of the Indonesia Stock Exchange (IDX) for the period 2019-2023. Sampling in this study used the purposive sampling method and obtained 30 research samples. This study uses the PROPER rating obtained by the company, the GRI Index, Return on Equity (ROE), and Tobins’q to measure the variables in the study. The research method used is a quantitative approach method by conducting hypothesis testing. The findings in this study indicate that the implementation of Green Accounting has no significant effect on Profitability or Firm Value. Meanwhile, the disclosure of Corporate Social Responsibility has a positive effect on Profitability and Firm Value. Profitability also has a positive effect on Firm Value. In addition, Profitability does not mediate the relationship between Green Accounting and Firm Value, but successfully mediates the relationship between Corporate Social Responsibility and Firm Value.
Analisis Pengaruh Pertumbuhan Ekonomi, Rasio Gini, Pengangguran, Indeks Pembangunan Manusia, Kepadatan Penduduk, Dan Kemandirian Keuangan Daerah Terhadap Kemiskinan Di Provinsi Jawa Barat Tahun 2017-2022 Dyah Mustikaningrum; Yuni Prihadi Utomo
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.v7i5.7797

Abstract

Poverty is a common global issue, especially in developing countries like Indonesia. This study aims to evaluate the impact of Economic Growth, Gini Ratio, Unemployment Rate, Human Development Index (HDI), Population Density, and Regional Fiscal Independence Level on poverty levels in West Java Province. The method used is panel data regression analysis, which combines time series data from 2017 to 2022 and cross-section data from 28 districts/cities in the province. Based on the results of the analysis, the best model chosen is the Fixed Effect Model (FEM). The research findings show that the Gini Ratio, Unemployment, and Regional Financial Independence have a significant effect on poverty. Income inequality and high unemployment rates are known to worsen poverty conditions, while the ability of regions to manage their own finances actually contributes to reducing poverty rates. On the other hand, variables such as Economic Growth, HDI, and Population Density do not have a significant effect on poverty during the observation period. These findings underline the importance of efforts to equalize income, create jobs, and increase fiscal independence in reducing poverty rates in West Java.
Pengaruh Electronic Word Of Mouth Melalui Aplikasi Sosial Media Terhadap Niat Pembelian Luxcrime Kosmetik Pada Generasi Z Wulan Nur Azizah; Fahma Auliya, Zakky
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.v7i5.7798

Abstract

Along with the rapid expansion of social media utilization in Indonesia, the phenomenon of Electronic Word of Mouth (eWOM) is increasingly in the spotlight. eWOM refers to the process of distributing information through digital channels that allow consumers to share experiences, opinions, or suggestions related to products or services online. In this framework, eWOM has become one of the most powerful marketing strategies, especially in reaching the young consumer segment. This group, which is very intense in interacting on social media, tends to trust reviews or recommendations from friends, family, or influencers more than conventional advertising. To understand the impact of e-WOM, this study adopts an information adoption model that includes elements such as information quality, information credibility, information quantity, information usefulness, and information adoption itself. This study uses an information adoption model and involves 140 female respondents in Surakarta who are interested in Luxcrime Cosmetics products on Instagram. The results of the analysis show that eWOM has a positive impact on purchase intentions, with credibility, quantity, and information usefulness playing an important role in information adoption. These findings provide important insights for marketers to design more effective social media communication strategies, especially for Generation Z.

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