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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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Analisis Akad Istishna dalam Transaksi Jual-Beli Alat Kesehatan pada PT. Dwi Utama Medika Humairoh Rahmadhani Fitri; Dian Sugiarti
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.v7i6.6231

Abstract

Buying and selling transactions are an effort to support economic growth. One of the Muamalah contracts that is in accordance with sharia economic principles is the Istishna contract. This research aims to evaluate and analyze the implementation of the Istishna Agreement in Muamalah at PT. Dwi Utama Medika, which is in harmony with Islamic economics. The Istishna contract is a valid contract in Islam, namely a buying and selling transaction process between consumers (Mustashni') and producers (Shani') to produce a product according to the specifications of the goods determined by the consumer (Mustashni'). The method used by researchers is a qualitative approach using triangulation techniques to collect data through in-depth interviews, observation, and documentation. The samples or data sources identified in this research are managers, employees, and consumers. The result of the research is the implementation of the Istishna agreement at PT. Dwi Utama Medika, which complies with sharia principles based on the Koran, As-Sunnah, and DSN-MUI Fatwa. The importance of this research is as a reference or information for stakeholders and other stakeholders regarding the implementation of business according to sharia principles, especially in the health sector. It is hoped that the Istishna Agreement can be a solution to sharia financing obstacles. In this way, the public can pay more attention and interest to the Istishna contract, which is in accordance with Islamic principles.
Optimalisasi Pengelolaan Zakat Produktif Baznas Bojonegoro melalui Program Ekonomi Kreatif Z-Chicken sebagai Sistem Pengendali Kemiskinan Cahyono, Eko Arief; Ariswanto, Dery; Abidin, Muhammad Zaenal
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.v7i6.6288

Abstract

The Baznas of Bojonegoro Regency plays a role in assisting poverty control and empowering the community through innovative programs that utilize productive zakat schemes. The Z-Chiken program is an innovation for empowering the less fortunate by providing business mentoring in the field of crispy chicken culinary. This research aims to assess and formulate the optimization of Baznas' role through the utilization of productive zakat to control poverty in Bojonegoro Regency, with the presence of the Z-Chiken program. This study employs qualitative research methods, aiming to elucidate the utilization of zakat funds in Baznas of Bojonegoro Regency, which has a positive impact by providing greater benefits to the less fortunate in improving family economics, and to determine the extent of Baznas' contribution to poverty control in Bojonegoro Regency.The results of this study show that the active recipients of Z-Chicken assistance in this case, which amounted to 28 mustahik people, consisted of 19 mustahik who had a family income above the Poverty Line, 8 mustahik who had a family income above Had Kifayah, and 1 mustahik who had a family income above Nisab Zakat. These business activities generate average sales of 200 kg of chicken per week. The average mustahik income increased by 105.03%, namely from the initial average of Rp790,263 to Rp1,620,176 and the highest reached 280.61% or reached Rp3,007,216. So that the optimal management of productive zakat can control the poverty rate at the individual to group level through the Z-Chicken creative economy program implemented by Baznas Bojonegoro Regency.
Determinasi Praktik Manajemen Laba pada Perusahaan Asuransi yang Terdaftar di Bursa Efek Indonesia Syahliantia Yusika Sari; Nursiam
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.v7i5.6718

Abstract

This study aims to analyze and test the effect of profitability, financial leverage, company size, and cash holding on earnings management practices in insurance companies listed on the Indonesia Stock Exchange (IDX) for the period 2020–2023. This study uses a quantitative approach with a purposive sampling method, resulting in 36 observation data from 12 companies that meet the criteria. The data were analyzed using multiple linear regression using the SPSS 25 program. The results showed that profitability, financial leverage, and cash holding had no significant effect. Meanwhile, company size has an effect on earnings management. These findings are expected to contribute to decision making by investors, company management, and further researchers.
Green Marketing and Sustainable Product Impacts on Customer Purchasing Intention: Case Study of Fast Moving Consumer Goods Product Etty Zuliawati Zed; Sesri Sellinai; Tri Mulyani
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.v7i6.7181

Abstract

.This study investigates the influence of green marketing and sustainable product attributes on customer purchasing intention within the fast-moving consumer goods (FMCG) sector, using brand image and trust as mediating variables. With heightened environmental awareness, consumers increasingly favor eco-friendly brands and products, yet their actual purchasing behavior may be affected by factors such as brand image and skepticism about green claims. The study's findings confirm that green marketing positively impacts brand image, which subsequently enhances purchasing intention, while sustainable product attributes significantly influence customer intentions directly. Utilizing survey data from 300 respondents and analyzing results through Partial Least Squares Structural Equation Modeling (PLS-SEM), the study provides insights for FMCG companies aiming to leverage sustainability as a competitive advantage. The implications suggest that transparent green marketing and authentic sustainable practices are critical in building trust and loyalty among eco-conscious consumers
Impact of Risk Perception and Financial Literacy on Gen Z Investors' Investment Decision-Making in Jabodetabek Region Sesri Sellinai; Etty Zuliawati Zed; Tri Mulyani
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.v7i6.7183

Abstract

This study investigates how Gen Z investors in the Jabodetabek region make investment decisions based on their perceptions of risk and financial literacy. A survey design was used to gather information from 150 Gen Z investors. To evaluate the proposed correlations, The study used partial least squares structural equation modeling, or PLS-SEM. The findings show that while risk perception has a negative impact on investing decisions, financial literacy has a favorable impact. The study also reveals that the association between risk perception and Financial literacy moderates investment decision-making. These results imply that even when young investors confront significant perceived risks, improving their financial literacy can help them make better investing decisions. The report provides insightful information for lawmakers and financial institutions looking to promote ethical investing practices in young adults.
Analisis Kesadaran, Sertifikasi dan Bahan Makanan Halal Terhadap Minat Beli Produk Makanan di Restoran Jabodetabek Riko Restu Pradana; Nurizal Ismail
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.v7i6.7231

Abstract

This study aims to examine the influence of halal awareness, halal certification and halal food ingredients on the decision to purchase food products in restaurants in JABODETABEK. his study uses quantitative methods and sampling techniques using purposive sampling. The research instrument is a structured questionnaire with a Likert scale of 1-5. The analysis of this study uses Partial Least Square-Structural Equation Modeling (PLS-SEM) with the help of Smart-PLS 3.0 software on 100 respondents. This article's research shows that halal awareness influences the interest in buying food products in restaurants in JABODETABEK. Halal certification influences the interest in buying food products in restaurants in JABODETABEK. And halal food ingredients also influence the interest in buying food products in restaurants in JABODETABEK.
Pengaruh Kelompok Teman Sebaya dan Status Sosial Ekonomi Orang Tua Terhadap Perilaku Konsumtif: Studi pada Mahasiswa Bidikmisi Uin Fas Bengkulu Yasfa Ilmiah; Uswatun Hasanah; Nurul Hak
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.v7i6.7235

Abstract

This study aims to determine the effect of peer groups and parents' socioeconomic status on consumptive behavior (study on Bidikmisi Uin Fas Bengkulu students). To test this, researchers used quantitative methods with primary data collection techniques in the form of questionnaires distributed to 63 respondents. The data analysis technique used is multiple regression analysis with the IBM SPSS 26 application. The results of the study based on the simultaneous hypothesis test (f test) show that the peer group variables and the socioeconomic status of parents simultaneously affect the consumptive behavior of Bidikmisi Uin Fas Bengkulu students, this can be seen in the Fcount value of 8.432 > Ftabel 3.150 and the significance value is 0.001 < 0.05. Furthermore, it can be seen in the results of the coefficient of determination test. Furthermore, it can be seen in the test results of the coefficient of determination (R2) which obtained an Rsquere value of 0.219. This shows that the dependent variable of consumptive behavior can be explained by the independent variable of peer group and socioeconomic status of parents by 21.9% while 78.1% is explained by other factors outside the variables studied.
Analisis Pengaruh Arus Kas Operasi, Laba Bersih, dan Hutang Terhadap Kebijakan Dividen Dimoderasi Good Corporate Governance Saputra Frinando Marpaung, Hendra; Tundjung Setijaning, Herlin; Hendrian
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.v7i6.7283

Abstract

                Profitable companies that face cash flow problems can cause losses even though they appear profitable in the financial statements. This study aims to analyze the effect of operating cash flow, net income, debt on dividend policy, and the role of corporate governance as a moderating variable. The results of the study are expected to provide insight for management and investors in formulating effective dividend policies and supporting better investment decision making. Data Analysis Methods include Descriptive Statistical Tests, Model Tests, Classical Assumption Tests, and various tests such as normality, multicollinearity, heteroscedasticity, autocorrelation, and determination coefficient tests (Adjusted R2), and simultaneous tests (F Test). The results of this study are that operating cash flow, net income, debt have a significant effect on dividend policy. Operating cash flow, net income, debt are moderated by Good Corporate Governance on dividend policy. Operating cash flow, net income, debt have a significant effect on dividend policy. Operating cash flow, net income, debt are moderated by Good Corporate Governance on dividend policy.
Pengaruh Efektivitas Pelatihan dan Efikasi Diri Terhadap Kesiapan Kerja CPMI Dimoderasi Dukungan Keluarga pada Peserta Pelatihan di Lembaga Pelatihan Kerja Luar Negeri (LPK-LN) Sudarmiasih; Yohanes Suhari
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.v7i6.7294

Abstract

This study aims to analyze the effect of training effectiveness and self-efficacy on the job readiness of Indonesian migrant worker candidates (CPMI), with family support as a moderating variable. The background of this research is based on the importance of job readiness for CPMI to enhance their competitiveness in the international labor market and the role of training in shaping participants' competencies and self-confidence. This research employs a quantitative method with a survey approach. Data were collected from training participants at Overseas Training Centers (LPK-LN) using a questionnaire and analyzed using SPSS statistical techniques. The study involved 148 respondents, the majority of whom were female. The results indicate that training effectiveness and self-efficacy have a positive and significant effect on the job readiness of CPMI. Furthermore, family support is proven to moderate the relationship between training effectiveness and job readiness, meaning that the higher the family support, the stronger the impact of training on participants' job readiness. This research provides implications for LPK-LN and other stakeholders in improving the effectiveness of training while considering psychological and social factors, such as self-efficacy and family support, in preparing competent and job-ready migrant workers.
Pengaruh Karakteristik Komite Audit Terhadap Manajemen Laba Merlyn Huang; Eny Purwaningsih
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.v7i6.7310

Abstract

This research examines how audit committee traits impact earnings management. Purposive sampling was used to choose consumer products manufacturing businesses listed on the Indonesia Stock Exchange from 2019 to 2023. This research sampled 55 financial report data from 11 firms. This research employs linear regression tests to examine how audit committee size, independence, frequency of meetings, membership, and gender affect earnings management. Results reveal that audit committee expertise negatively impacts earnings management, demonstrating that experience and competence may improve oversight. The size, independence, number of meetings, and gender of the audit committee all improve profits management. These elements do not ensure ongoing monitoring. This demonstrates that the audit committee's efficacy relies on both its formal tasks and how similarities are used to improve financial reporting openness and quality.

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