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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
Peran Inovasi Teknologi pada Good Corporate Governance dan Kinerja Keuangan : Studi Empiris pada Perusahaan Sub Sektor Food and Beverage di Indonesia Safitri, Annisa; Yusra, Irdha
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.v7i6.7994

Abstract

This study was conducted to determine the effect of managerial ownership and institutional ownership on financial performance in food and beverage sub-sector companies with technological innovation as a mediating variable. The population in this study includes food and beverage sub-sector companies listed on the Indonesia Stock Exchange for the period 2019-2023 with a sample size of 100 companies selected based on the purposive sampling method. Data analysis in this study was carried out using a multiple linear regression model and estimated using the SmartPLS 4 program. Classical assumption tests and inner models were also carried out before the hypothesis was tested. Based on the results of the data analysis in the study, it shows that managerial ownership and institutional ownership do not affect financial performance. Managerial ownership and institutional ownership have a negative and significant effect on technological innovation. Technological innovation has a negative and significant effect on financial performance. Technological innovation significantly mediates the effect of the relationship between managerial ownership and institutional ownership on financial performance.
Pengaruh Kompensasi dan Work-Life Balance Terhadap Intention To Stay: Lingkungan Kerja Sebagai Mediator Anggry Pramesti; Fitri Wulandari
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.v7i5.8025

Abstract

This study investigates the role of work setting as a mediator between pay, work-life balance, and intention to stay. This study surveyed sixty employees of PT PLN UP3 Klaten using a census-style methodology. To do quantitative analysis, we collected data from an online poll and then sent it via the PLS-SEM algorithm in SmartPLS 4.0. Compensation and work-life balance were shown to have a substantial influence on intention to remain. The workplace acts as a mediator between workers' intentions to remain and factors like pay and work-life balance. Increases in both direct and indirect compensation create a more positive work environment, which in turn increases the likelihood that employees will stay around. Adding to the body of knowledge, this study demonstrates that a pleasant workplace reinforces the correlation between pay, work-life balance, and intention to stay. Companies may improve employee retention by enhancing work-life balance and compensation plans.
Adopsi Financial Technology oleh Bank Syariah Indonesia (BSI) dalam Meningkatkan Inklusi Keuangan Syariah di Era Digital Masyita Auliyah; Andriani Samsuri
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.v7i6.8042

Abstract

The development of financial technology (fintech) has brought about a significant transformation in the global financial industry, including in Indonesia. Bank Syariah Indonesia (BSI) as one of the largest Islamic banks in Indonesia, has adopted fintech to increase Islamic financial inclusion in the digital era. This study aims to analyze how the adoption of fintech by BSI can expand access to Islamic financial services, especially for people in remote areas and MSMEs. The research method used is qualitative descriptive by collecting secondary data from scientific journals, books, and so on. The results of the study show that digital innovations such as BSI Mobile, BSI QRIS, and collaboration with fintech platforms have succeeded in increasing the accessibility of Islamic financial services. BSI's digital transactions reached 97.94%, with ZISWAF transactions through BSI Mobile growing 31% in September 2024. The adoption of fintech by BSI not only increases operational efficiency, but also strengthens Islamic financial literacy and empowers MSMEs and rural communities. Thus, BSI has created an inclusive, accessible, and Islamic financial ecosystem.
Pengaruh Struktur Modal, Ukuran Perusahaan, Book Tax Differences dan Investment Opportunity Set Terhadap Kualitas Laba Prycellia Herlambang, Pretty; Muhammad Abdul Aris
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.v7i5.8043

Abstract

Earnings quality is an important measure in accounting and finance because it reflects the integrity of the company’s financial reports. This research aims to determine the influence of capital structure, company size, book tax differences and investment opportunity set on earnings quality in manufacturing companies listed on IDX in 2021-2023. The sampling method used in this research was a purposive sampling  method and 123 data were obtained as the final sample. The data analysis technique  is multiple linear regression analysis with SPSS version 25. The results of the research show that the variables company size and book tax differences have a significant effect on earnings quality. Meanwhile, capital structure and investment opportunity set do not have a significant on earnings quality.
Implementasi Pengadaan Barang dan Jasa Secara Elektronik dalam Meminimalisir Terjadinya Fraud: Studi Kasus pada Unit Kerja Pengadaan Barang dan Jasa Pemko Sibolga Nelly Natalia Purba; Deliana; Meily Surianti
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.v7i6.8045

Abstract

This research aims to see how much benefit there is from implementing the procurement of goods and services before and after the implementation of e-procurement, so that it can minimize things that are indications of fraud. According to Adi, Ardiyani and Ardianingsih (2016) fraud is an act that is contrary to the law and is carried out by internal or external parties of the organization, which aims to gain profit and can cause losses to other parties. This research uses a qualitative method with a descriptive method, where the data collection techniques come from documentation, interviews, literature review, and observations and case studies conducted at the city government's Goods and Services Procurement work unit (UKPBJ). This research focuses on the tender procurement of goods and services with a budget ceiling of more than 200 million using Crowe's fraud pentagon theory, namely arrogance and competence. The results of this analysis show that electronic procurement of goods and services is much more effective in minimizing the occurrence of fraud. The limitation of this research is that e-procurement only covers the selection of goods/services providers, and does not cover the entire goods/services procurement process.
Analisis Pengaruh Belanja Modal Infrastruktur dan Belanja Modal Kesehatan Terhadap Pertumbuhan Ekonomi Inklusif di Kabupaten/Kota Provinsi Sulawesi Tenggara Harlifa; Ahmad; Muh. Armawaddin
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.v7i5.8054

Abstract

This study aims to analyze the effect of infrastructure capital expenditure and health capital expenditure on inclusive economic growth (Poverty and Unemployment) in 17 Regencies/Cities in Southeast Sulawesi Province. This study is a quantitative study using secondary data sourced from the Central Statistics Agency of Southeast Sulawesi Province and the Directorate General of Fiscal Balance of the Republic of Indonesia. The analysis method used is panel data regression analysis with the Fixed Effect Model (FEM) model using the Eviews 12 analysis tool. The results of the study show that infrastructure capital expenditure and health capital expenditure have a negative and insignificant effect on poverty. In addition, infrastructure capital expenditure has a negative and insignificant effect on unemployment and health capital expenditure has a positive and significant effect on unemployment.
Pengaruh Kompetensi dan Profesionalisme Terhadap Kinerja Pegawai Dengan Komitmen Organisasi Sebagai Variabel Intervening Fauzia Ratna Dewi; Nunik Kusnilawati; Albert
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.v7i6.8058

Abstract

As a supervisory body in the execution of regional administration in Grobogan Regency, the Grobogan Regency Inspectorate is crucial to achieving successful governance.  Based on observations, it appears that employees of the Grobogan Regency Inspectorate tend to perform below par, as shown by the fact that the Follow-up to the Inspection Results (TLHP) completed by the Grobogan Regency Inspectorate has not been completed at the best rate for five years in a row.  The purpose of this study is to ascertain how the performance of Grobogan Regency Inspectorate workers relates to their professionalism, competence, and organizational commitment. Using a total enumeration (census) technique, this study was carried out in the Grobogan Regency Inspectorate setting with the full involvement of all 49 members of the community.  The methodology of this study is based on a quantitative approach, in which respondents are given questionnaires to complete in order to gather data.  Additionally, the Partial Least Square (PLS) method was employed as the statistical analytic tool for data processing and analysis. Data processing findings demonstrate that professionalism and competency greatly boost organizational commitment.  Furthermore, employee performance is positively impacted by the three factors of competence, professionalism, and organizational commitment.  Organizational commitment, however, was only able to moderate the impact of professionalism on performance; it was unable to mediate the relationship between employee performance and competence. ‎
Pengaruh Literasi Keuangan, Pendapatan, Ekspektasi Return, dan Fluktuasi Harga Emas Terhadap Minat Berinvestasi Emas di Kalangan Gen Z: Studi Kasus Pada Kota Jakarta Barat Natasya Prawesti; Kuswanto, Randy
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.v7i6.8064

Abstract

This study aims to analyze the effect of financial literacy, income, Return expectations, and gold price fluctuations on interest in investing in gold among Gen Z in West Jakarta City. This research design is quantitative research. The object of this research is Gen Z who lives in West Jakarta. Respondent data collection was carried out by distributing questionnaires in the form of google forms through online media. The assessment in the questionnaire uses a Likert scale. The sampling technique used purposive sampling method. The data obtained were analyzed using multiple linear regression to determine the extent to which each variable affects gold investment interest. This study indicates that financial literacy and gold price fluctuations have a positive and significant effect, while income and Return expectations have a negative and insignificant effect on Gen Z's interest in investing in gold in West Jakarta. This research is expected to be the basis for formulating more effective financial education strategies and investment policies to increase public participation in gold investment.
Akad dalam Transaksi Keuangan Syariah Ritonga, Miftahul Janna; Khoirudin; Albahi, Muhammad
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.v7i6.8065

Abstract

In the Islamic financial system, akad (contract) serves as a legal foundation that distinguishes Islamic financial practices from conventional systems. An akad is not merely a contractual agreement but also reflects fundamental Sharia principles such as justice, transparency, and mutual assistance. This study aims to examine the concept of akad in Islam, the types of akad used in Islamic financial transactions, and the challenges of its implementation in Islamic financial institutions. Using a qualitative approach based on literature review, the study concludes that proper understanding and application of akad play a crucial role in maintaining the integrity and public trust in the Islamic financial system. Therefore, improving financial literacy and strengthening regulations are essential steps to support the development of a fair and sustainable Islamic economic system
Peran Perceived Organizational Support dan Work-Life Balance Terhadap Intention To Stay: Mediasi Komitmen Organisasional Joenanika Azzahroina Albensia; Fitri Wulandari
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.v7i5.8083

Abstract

This study aims to analyze the relationship between perceived organizational support and work-life balance on intention to stay with organizational commitment as a mediating variable. This study uses a quantitative medote with purposive sampling technique involving 146 respondents from employees of manufacturing companies in the basic and chemical industry sector in Sragen. Data collection was done through questionnaires, and data analysis using SmartPLS 3.0. The results showed that perceived organizational support and work-life balance have a positive and significant effect on intention to stay. In addition, both variables also have a positive effect on organizational commitment, which in turn contributes to intention to stay. Mediation analysis confirmed that organizational commitment mediates the relationship between perceived organizational support and work-life balance on intention to stay. This study shows that organizational support and work-life balance are important to keep employees stay. The implication of this study confirms that companies should implement policies that support work-life balance and strengthen employee commitment to increase workforce retention.

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