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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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Dampak Modal Intelektual dan Remunerasi Terhadap Kinerja Perusahaan dengan Kinerja Karyawan Sebagai Variabel Mediasi Maulidya Dwi Mayreta; Suwandi
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.v7i5.8097

Abstract

This study investigates the relationship between intellectual capital and salary and corporate performance using employee performance as a mediating variable. The study's subjects are employees of start-up companies in Indonesia, who are emblematic of the dynamics and challenges of the modern workplace. This study uses a quantitative technique and an explanatory research design. This approach was chosen because it explains the causal relationship between independent variables (intellectual capital and compensation), mediating variables (employee performance), and dependent variables (business performance) using quantitative data that has undergone statistical processing. The research population consists of workers from Indonesian start-up companies. Purposive sampling is used in the sample determination process, and 100 respondents will be used as the research sample for this study. The results show that in order to close the gap between pay, intellectual capital, and corporate performance, employee performance is essential. As a result, it is advised that companies concentrate more on controlling their intellectual property by improving employee skills and abilities and establishing a system of fair and competitive pay.
Pengaruh Intellectual Capital, Efisiensi Operasional, Profitabilitas dan Good Corporate Governance Terhadap Nilai Perusahaan Intan Kusuma Widyandari; Fatchan Achyani
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.v7i6.8100

Abstract

This study aims to analyze the effect of Intellectual Capital, Operational Efficiency, Profitability, and Good Corporate Governance on company value in the consumer goods industry sector listed on the Indonesia Stock Exchange for the period 2021-2023. A quantitative approach with a comparative causal design is used, with secondary data in the form of financial reports obtained through purposive sampling so that the sample obtained is 93 companies. Data analysis includes classical assumption tests and multiple linear regression to test the effect of independent variables on company value. The results of the study indicate that only Profitability has a significant effect on company value, while Intellectual Capital, Operational Efficiency, and Good Corporate Governance do not have a significant effect. This study contributes to understanding the factors that influence company value in the consumer goods industry sector and becomes the basis for further research to include additional variables and expand the observation period..
Pengaruh Variety Seeking Terhadap Brand Switching dengan Product Attributes Sebagai Variabel Moderasi dalam Perspektif Manajemen Bisnis Syariah Ema Seftiana; Dimas Pratomo; Zathu Restie Utami
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.v7i6.8101

Abstract

Variety Seeking is a person's action in looking for something else because of a sense of saturation in the use of a product so that looking for new things and doing Brand Switching is the solution, in that process seeing the advantages and disadvantages of product attributes becomes a determining factor especially in Gen-Z who really sees something that has advantages is definitely interested in trying. The population in this study is Gen-Z who are in Bandar Lampung with the criteria that the researchers have determined. The sample size was 100 respondents. This research method is quantitative with online questionnaire data collection techniques through google form with the analysis method using a structural equation model approach with the SmartPLS 4 application. The results showed that Variety Seeking has a positive and significant effect on Brand Switching, and the next results show that Product Attributes moderate strengthen and significant the relationship between Variety Seeking and Brand Switching, superior attributes are the reason people try other variations and switch brands.
Pengaruh Gaya Kepemimpinan dan Komunikasi terhadap Kinerja Karyawan dengan Motivasi Kerja Sebagai Variabel Intervening: Studi Kasus pada Aroma Bakery Rio Ardiansyah Saragih; Feri Ardiansyah; Suci Etri Jayanti; Willy Cahyadi
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.v7i6.8102

Abstract

This study was conducted with the aim of evaluating the influence of leadership style and communication on employee performance, with work motivation as an intervening variable among employees of Aroma Bakery. The number of respondents in this study was 35 individuals. The sampling technique used was total sampling. This research is a causal-explanatory study, which explains the position of the variables studied as well as the influence between one variable and another. The data analysis used in this study is quantitative analysis using the Structural Equation Model (SEM) with SmartPLS. The results of the study show that: Leadership style has no effect on employee performance. Leadership style has no effect on work motivation. Communication has no effect on employee performance. Communication has no effect on work motivation. Work motivation has a significant effect on employee performance. Leadership style has no effect on employee performance with work motivation as an intervening variable. Communication has no effect on employee performance with work motivation as an intervening variable.
Pengaruh Kualitas Layanan Elektronik, Ekspektasi Performa dan Persepsi Risiko Terhadap Keputusan Penggunaan Berkelanjutan Aplikasi DANA dalam Perspektif Bisnis Islam: Studi pada Pengguna Aplikasi DANA di Bandar Lampung Baskara Ade Putra; Muhammad Iqbal; Yeni Susanti
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.v7i6.8112

Abstract

This study aims to analyze the influence of electronic service quality, performance expectancy, and risk perception on the continued usage intention of the DANA application in Bandar Lampung, as well as to explore these findings from an Islamic business perspective. This research employs a quantitative approach with data collected through questionnaires distributed to 100 active users of the DANA application. The data were analyzed using Structural Equation Modeling (SEM) with the assistance of SmartPLS software. The results show that, partially, electronic service quality and performance expectancy have a positive and significant effect on the continued usage intention of the DANA application. Meanwhile, risk perception has a negative but not significant effect. Simultaneously, all three variables have a significant effect on continued usage intention. From an Islamic business perspective, the DANA application is considered to have made efforts to uphold muamalah principles such as justice, honesty, trustworthiness, and protection of public interest. This is reflected in the transparency of services, user data security, and accessibility for various user groups, particularly micro, small, and medium enterprises. Therefore, the DANA application can be deemed in line with Sharia values as long as it is managed responsibly and ethically.
Penerapan Etika Bisnis Islam dan Prinsip Budaya Bugis Sebagai Strategi Penguatan Karyawan pada CV Surya Indah Group Ayu Puspa Kirana; Aksi Hamzah; Sitti Nikmah Marzuki
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.v7i6.8126

Abstract

This study aims to analyze the implementation of Islamic business ethics and Bugis cultural principles as a strategy for employee empowerment at CV Surya Indah Group in Bone Regency. In today’s highly competitive business environment, empowering employees is a key factor in achieving organizational success, especially when approached through local cultural and spiritual values. This research employs a qualitative descriptive method with a case study approach. Data were collected through in-depth interviews, direct observation, and documentation involving both employees and management. The findings reveal that Islamic business ethics values such as siddiq (honesty), amanah (trustworthiness), tabligh (communicativeness), and fathanah (wisdom) have been internalized in the company’s work culture. Furthermore, Bugis cultural values such as sipakatau (mutual respect), sipakalebbi (mutual honor), and getteng (firmness in principle) strengthen employee loyalty and responsibility toward the organization. The synergy between these religious and cultural values has proven effective in fostering a harmonious work environment, enhancing motivation, and encouraging long-term employee retention. The implication of this study suggests that organizations can sustainably strengthen human resources by integrating local cultural wisdom and Islamic ethics into their employee management strategies.
Pengaruh Perencanaan Terhadap Pembangunan Desa Dengan Pengelolaan Keuangan Sebagai Variabel Intervening: Studi di Kecamatan Wonosari Kabupaten Boalemo Provinsi Gorontalo Nurain Samsudin; Syarwani Canon; Harun Blongkod
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.v7i6.8147

Abstract

This study aims to analyze: (1) the influence of planning on village development, (2) the influence of financial management on village development, (3) the influence of planning on village financial management, and (4) the mediating role of financial management in the relationship between planning and village development in Wonosari District, Boalemo Regency, Gorontalo Province. This research employs a quantitative method using primary data obtained through questionnaires measured with a Likert scale. The sample was selected using purposive sampling technique. Data analysis was conducted using Structural Equation Modelling (SEM) with the assistance of SPSS and AMOS 24 software. The results of the study indicate that: (1) planning has a direct and positive effect on village development; (2) financial management has a direct and positive effect on village development; (3) planning has a direct and positive effect on village financial management; and (4) financial management significantly mediates the effect of planning on village development.
Geopolitik Digital dalam Sistem Pembayaran QRIS: Analisis Resistensi Indonesia terhadap Hegemoni Keuangan Global Imama Zuchroh; Setiyawan
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.v7i6.8215

Abstract

This study analyzes the dynamics of digital geopolitics in the Quick Response Code Indonesian Standard (QRIS) payment system as a form of Indonesia's resistance against the United States' global financial hegemony. Using descriptive qualitative research methods with a library research approach, this study examines the United States' criticism of QRIS in the National Trade Estimate 2025 report and Indonesia's response. The research findings indicate that QRIS represents Indonesia's digital sovereignty strategy that challenges the dominance of US-based global payment systems. US criticism of QRIS, which is considered to limit foreign companies' access, actually strengthens Indonesia's digital nationalism narrative. QRIS implementation has reached 56.3 million users with 38.1 million MSMEs in the first quarter of 2025, demonstrating the success of digital financial inclusion. The expansion of QRIS to Japan, China, and other Asian countries starting in August 2025 proves that Indonesia has successfully built an alternative payment system that does not depend on Western financial infrastructure. Indonesia's resistance to US pressure through QRIS marks a transformation from object to subject in the global financial architecture, while strengthening Indonesia's position as a regional digital power.
Analisis Faktor yang Mempengaruhi Penyerapan Tenaga Kerja pada Sektor Pariwisata di Provinsi Jawa Timur (2018-2023) Khurun Estina Savira; Annis Nurfitriyana Nihayah
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.v7i6.8221

Abstract

East Java Province has great potential in the tourism sector, as reflected by the high number of tourist visits. However, its contribution to the regional economy remains low, posing challenges in labor absorption. This study aims to analyze the factors influencing labor absorption in the tourism sector of East Java Province during the 2018–2023 period using panel data sourced from the Central Bureau of Statistics (BPS). Based on specification tests, the Fixed Effect Model (FEM) was selected as the best model, and analysis was conducted using the Feasible Generalized Least Squares (FGLS) method. The results show that education, technology, regional minimum wage (UMK), and Gross Regional Domestic Product (GRDP) of tourism simultaneously have a significant effect on labor absorption. Partially, education, UMK, and tourism GRDP have a positive and significant effect, while technology has a negative and significant effect. The model explains 91.14% of the variation in labor absorption, with the remaining variation explained by other factors outside the model.
Pengaruh Ukuran Perusahaan dan Profitabilitas Terhadap Penghindaran Pajak: Peran Komite Audit Sebagai Variabel Moderasi Indah Permatasari; Heppy Purbasari
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.v7i6.8277

Abstract

This study aims to analyze the effect of company size and profitability on tax avoidance with the audit committee as a moderating variable in the banking sector listed on the Indonesia Stock Exchange (IDX) during the period 2021–2023. A quantitative approach is used with descriptive and explanatory research types. The sample was determined using a purposive sampling technique with certain criteria, such as the availability of financial reports and the existence of an audit committee. Data were obtained from financial and annual report documentation, then analyzed using descriptive statistics, classical assumption tests, and panel data regression. The results of the study indicate that company size has a positive and significant effect on tax avoidance, while profitability has a negative and significant effect. However, the audit committee does not moderate the relationship between company size and profitability on tax avoidance, but rather acts as a moderating predictor. These findings provide important implications for companies to increase the effective role of the audit committee in overseeing financial strategies.

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