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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
 148   149   150   151   152 
Pengaruh Auditor Switching, Audit Tenure, dan Ukuran KAP Terhadap Audit Delay (Studi Kasus Pada Perusahaan Property dan Real Estate Yang Listing di BEI tahun 2020-2023) Ananta Adi Firmansyah; Hermawan Triono; Enny Susilowati Mardjono; Dian Festiana Hadi Saputro
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.v7i4.7800

Abstract

This study was conducted to obtain empirical evidence on the impact of auditor switching, audit tenure, and the size of the Public Accounting Firm (KAP) on audit delays in property and real estate companies listed on the Indonesia Stock Exchange (IDX) during the period 2020 to 2023. This study uses a quantitative descriptive approach with secondary data from the IDX as its source. Data analysis was carried out with the help of SPSS version 25 software, including descriptive statistical tests, classical assumption tests, and hypothesis tests. The results of the study indicate that auditor switching does not have a significant effect on audit delays with a significance value of 0.352> 0.000. However, the audit engagement period and KAP size separately have a significant effect on audit delays with a significance value of 0.000 <0.05 for both. Together, the three independent variables are proven to have a significant effect on audit delays with a significance value of 0.000 <0.05.
Pengaruh Kredibilitas Endorse dan Keterlibatan Sosial Media Instagram Terhadap Keputusan Pembelian dengan Mediasi Minat Beli Reyna Yunita; 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.v7i5.7802

Abstract

This research was conducted because there was an increase in purchases of Le Minerale products in 2024 where in that year Le Minerale collaborated with the endorse of its choice so that the credibility of Endorse influenced purchasing decisions for consumers. This study aims to explain the significant effect obtained from the results of testing the Endorse Credibility variable data on buying interest mediated by the presence of Instagram Social Media Involvement. The Stumulus-Organism-Response (SOR) model is used to be able to explain the relationship between variables in this study. Quantitative methodology was used in this study by distributing questionnaires to 120 respondents. Sampling technique used is non probability sampling with purposive sampling technique and analyzed using SmartPLS 3.0 software.
Pengaruh Gaya Kepemimpinan Transformasional, Sistem Pengendalian Internal, Budaya Organisasi dan Kecerdasan Emosional pada Kualitas Laporan Keuangan Pemerintah Daerah Kabupaten Sragen Nisrina Luthfita Tsany; Fatchan Achyani
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.v7i4.7807

Abstract

This study aims to analyze the influence of Transformational Leadership Style, Internal Control System (SPI), Organizational Culture, and Emotional Intelligence on the Quality of Local Government Financial Reports in Sragen Regency. A quantitative approach was used with data analysis through Structural Equation Modeling-Partial Least Square (SEM-PLS). The sample consisted of SKPD employees in Sragen Regency, selected using purposive sampling. The results show that 81.3% of the variation in financial report quality can be explained by these factors. Transformational Leadership Style did not have a significant effect on financial report quality, while SPI, Organizational Culture, and Emotional Intelligence had a significant impact. Based on these findings, it is recommended that the local government focus on strengthening SPI, organizational culture, and improving employees' emotional intelligence to enhance the quality of local government financial reports.
Pengaruh Harga, Kualitas Produk, Label Halal Terhadap Pembelian kembali Produk Kosmetik X Melalui Kepuasan Konsumen Sebagai Pemediasi Faiq Yash Bahy Nuryanto; Muhammad Sholahuddin
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.v7i5.7871

Abstract

This study aims to analyze the effect of price, product quality, and halal label on repurchase of Wardah cosmetic products, with consumer satisfaction as a mediating variable. A quantitative approach was used with a survey method through an online questionnaire distributed to 147 respondents, namely followers of the Instagram account @wardahbeauty who were over 18 years old and had purchased Wardah products more than once. Data analysis was carried out using SEM-PLS which included testing the outer model and inner model. The results showed that price and product quality had a significant effect on consumer satisfaction and repurchase, while the halal label did not have a significant effect on either. Consumer satisfaction was shown to mediate the relationship between price and repurchase, as well as between product quality and repurchase. The novelty of this study lies in the inclusion of the halal label as a variable in the context of the halal cosmetic market, which has not been studied in depth. This study also fills the gap from previous studies that have not explored the role of the halal label and consumer satisfaction as mediators in repurchase decisions. This study contributes to enriching the halal cosmetic marketing literature by showing that the halal label is not always the main determinant in the formation of consumer satisfaction and repurchase intentions.
Evaluasi Implementasi sistem Informasi Keuangan Daerah Menggunakan Pendekatan Human, Organization, Technology Fit Model Fandy Ardi Wijaya; Praptini Yulianti
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.v7i5.7878

Abstract

This study aims to evaluate the implementation of the Regional Financial Information System (SIKD) in the East Java Provincial Government using the Human, Organization, Technology (HOT) Fit Model approach. This approach assesses system alignment from three key dimensions: human, organization, and technology, and analyzes their influence on the system's net benefit. A quantitative method was applied by distributing questionnaires to 100 respondents who are civil servants operating the expenditure and revenue management modules of the SIKD. Data analysis using Partial Least Squares (PLS) reveals that system quality, information quality, and service quality significantly affect system use, user satisfaction, and organizational structure. Furthermore, system use, user satisfaction, and organizational structure significantly influence the net benefit of SIKD utilization. The study concludes that SIKD implementation is generally effective but still requires improvements, particularly in service quality aspects. These findings are expected to serve as a foundation for optimizing SIKD to support transparent and accountable regional financial management effectively and efficiently.
Opini Audit Going Concern: Financial Distress, Kepemilikan Manajerial, Audit Tenure, Opinion Shopping, dan Solvabilitas Sherly Amartasari; Kusumawati, Eny
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.v7i5.7879

Abstract

The auditor issues a going concern audit opinion to ascertain whether the company is able to maintain its business continuity or not. Going concern audit opinion can be used as an early warning for users of financial statements to avoid errors in decision making. This study aims to analyze the effect of financial distress, managerial ownership, audit tenure, opinion shopping, and solvency on going concern audit opinion. Researchers conducted an empirical study on basic materials sector companies listed on the IDX for the 2021-2023 period. The sampling technique used purpose sampling. Based on the sampling criteria, 117 units of data were obtained. Researchers use logistic regression analysis tools and have passed the model suitability test, model feasibility test, and coefficient of determination test.. The results of the study provide empirical evidence that audit tenure, opinion shopping, and solvency affect going concern audit opinion. Meanwhile, financial distress and managerial ownership have no effect on going concern audit opinion. With the going concern audit opinion, it is a consideration for stakeholders in decision making.
Pengaruh Kebijakan Dividen, Keputusan Investasi, dan Profitabilitas Terhadap Nilai Perusahaan: Kasus pada Perusahaan Food And Beverage yang Terdaftar di Index Saham Syariah Indonesia (ISSI) Periode 2021-2022 Inna Lutfi Yakiya; Dwi Lestari, Wuryaningsih
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.v7i5.7894

Abstract

The purpose of this study is to analyze the effect of dividend policy, investment decisions, and profitability on company value (case study of food and beverage companies listed on the Indonesian Sharia Stock Index (ISSI) for the 2021-2022 period). This type of research is quantitative. The data used is secondary data obtained from the company's annual final report. The population in this study is food and beverage companies listed on the ISSI for the 2021-2022 period. There is a population of 47 companies. By using the purposive sampling method during the research period from 2021-2022, a research sample of 26 food and beverage companies listed on the ISSI was obtained with a total of 52 observation data. The data analysis technique uses panel data regression with the Eviews 12 program. The results of this study indicate that dividend policy and investment decisions have a significant effect on company value while profitability does not affect company value.
Analisis Efektivitas Penerapan Akad Ijarah pada Wakaf Produktif serta Dampak Ekonomi dan Sosial terhadap Masyarakat Sugeng Riyadi; Amrizal; Yeni Oktoviani; Erni Juliana Al Hasanah
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 6 (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.v7i6.3729

Abstract

Productive waqf is a financial instrument that has great potential to improve community welfare. The application of the ijarah agreement in the context of productive waqf provides added value in managing waqf assets. This research aims to analyze the effectiveness of implementing the ijarah contract in productive waqf as well as the economic and social impact it has on society. The research design uses an associative qualitative approach, data is collected through surveys and interviews with waqf managers and beneficiary communities. The research results show that implementing the ijarah agreement can increase the productivity of waqf assets and have a positive impact on the community's economy. The implementation of the ijarah agreement has the potential to increase income and bring positive social change within the Yatim Mandiri Foundation. These findings are expected to contribute to waqf managers and policy makers in maximizing the benefits of waqf land for social and economic welfare
Pengaruh Pengendalian Internal dan Sistem Informasi Akuntansi Terhadap Kinerja Pegawai pada Inspektorat Daerah Kota Gorontalo Kaaba, Nur Sabriani; Nilawaty Yusuf; Muliyani Mahmud
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.v7i5.5470

Abstract

This study aims to determine the effect of internal control and accounting information systems on employee performance at the Gorontalo City Regional Inspectorate Office. The study uses a quantitative research method. The primary data source was obtained from a questionnaire distributed to State Civil Apparatus (ASN) at the Gorontalo City Regional Inspectorate. The data analysis technique in this study is descriptive quantitative analysis using the statistical t test, statistical f test and coefficient of determination test using IBM SPSS 27 for windows. The results of the study indicate that partially internal control and accounting information systems have a significant positive effect on Employee Performance at the Gorontalo City Regional Inspectorate. Then simultaneously internal control and accounting information systems have a significant effect on employee performance by 45.2% while the remaining 58.2% is explained by other variables not explained in this study.  
Pengaruh Sistem Manajemen Layanan Berbasis IoT, Cloud ERP, dan Green Operation Management terhadap Kinerja Operasional Berkelanjutan di Terminal Teluk Lamong dengan Efisiensi Operasional Sebagai Variabel Mediasi Khanissuma, Erwan; Mujanah, Siti; Fianto, Achmad Yanu Alif
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 6 (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.v7i6.6064

Abstract

In facing the increasingly complex challenges of the port industry, it is important to understand the contribution of technology and green practices in improving efficiency and sustainable operational performance. This study aims to examine the effect of IoT-based Service Management System (X1), Cloud ERP (X2), and Green Operation Management (X3) on Sustainable Operational Performance (Y), with Operational Efficiency (Z) as a mediating variable at Lamong Bay Terminal. Data were collected through questionnaires distributed to workers who have implemented IoT, Cloud ERP, and green operations management practices. Data analysis used the Structural Equation Modeling-Partial Least Squares (SEM-PLS) method to evaluate the relationship between variables. The results showed that IoT, Cloud ERP, and Green Operation Management have a positive influence on operational efficiency with coefficient values of 0.299; 0.166; and 0.099, respectively. Operational efficiency also contributes positively to the sustainability of operational performance with a coefficient value of 0.263. These findings suggest that the implementation of modern technology and environmentally friendly practices can support improved operational efficiency and sustainability. These results provide strategic insights for Teluk Lamong Terminal to optimize operational efficiency and sustainable performance

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