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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
 158   159   160   161   162 
Kedatangan Tokoh Agama: Berdampak atau Tidak Terhadap Harga Saham Anindya Salsabilla Zuhroh; Herlinda Maya Kumala Sari; Wisnu Panggah Setiyono
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.v7i6.7965

Abstract

This study aims to determine whether the arrival of religious figures: has an impact or not on stock prices, especially on the variables of company growth rate, liquidity and debt to asset ratio (DAR) in infrastructure companies listed on the Indonesian Stock Exchange during the period 2021-2023 and the time period used in the study was 6 months before the arrival of religious figures and 6 months after the arrival of religious figures. researchers used purposive sampling with 22 company samples used. The results of the study showed that the company's growth rate and liquidity did not have a significant effect on prices before or after the arrival of religious figures, while the debt to asset ratio (DAR) had a significant effect on stock prices before and after the arrival of religious figures.
Pengaruh Intellectual Capital dan Islamicity Performance Index terhadap Profitabilitas Bank Umum Syariah Periode 2019-2023: Intellectual Capital; Islamicity Performance Index; Profitabilitas; Bank Umum Syariah; Return on Assets (ROA). Yuliana Sari; Safaah Restuning Hayati
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 7 (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.v7i7.7999

Abstract

This study aims to evaluate the extent to which Intellectual Capital and Islamicity Performance Index influence profitability in Islamic Commercial Banks in Indonesia during the period 2019-2023. Profitability by using Return on Assets (ROA). Intellectual Capital is measured through Human Capital Efficiency (HCE), Structural Capital Efficiency (SCE), and Capital Employed Efficiency (CEE). Meanwhile, the Islamicity Performance Index is measured through Profit Sharing Ratio (PSR), Zakat Performance Ratio (ZPR), Equitable Distribution Ratio (EDR), Directors-Employees Welfare Ratio (DEWR) and Islamic Income vs Non-Islamic Income (ISIN). This study uses a quantitative method with a panel data regression analysis technique of 45 observations, consisting of 9 banks over a period of 5 years 2019–2023 and applies purposive sampling to obtain samples from Islamic Commercial Banks registered with the Financial Services Authority. The results of the study indicate that HCE, SCE, PSR, ZPR, EDR, DEWR, ISIN have no significant effect and CEE shows a positive effect on profitability. This study is expected to provide insight for Islamic bank management in increasing profitability through optimizing intellectual resources and commitment to sharia goals.
Analysis of The Influence of Sharia Monetary Operations Instruments on Gross Domestic Product in Indonesia in The Perspective of Islamic Economics in 2019-2023 Diah Salsyarani; Asriani; Devi, Yulistia
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 7 (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.v7i7.8259

Abstract

This study aims to analyze the influence of Islamic monetary operation instruments on gross domestic product. The results of the study indicate that in the long term, Bank Indonesia Sharia Certificates have a positive and significant effect on gross domestic product, but have no effect in the short term. Bank Indonesia Sharia Deposit Facilities in the long term or short term have no effect and are not significant on Gross Domestic Product, as well as the Islamic Interbank Money Market. These findings provide evidence that Islamic monetary operation instruments have not had a significant impact on Gross Domestic Product, so that a stimulus is needed to channel Islamic financing to the real sector in order to help increase economic growth.
The Effect Of Industrial Agglomeration, Education Level, Population And Labor On Regional Income Inequality In Sumatera Island (Panel Data Analysis 2015 – 2024) From The Perspective Of Islamic Economics Elvia Laili Putri; Saefurrohman, Ghina Ulfah; Pratomo, Dimas
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 7 (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.v7i7.8260

Abstract

This study analyzes the influence of industrial agglomeration, education level, population, and workforce on regional income inequality in Sumatra Island for the period 2015–2024 from an Islamic economic perspective. Data were analyzed using the panel data method and measured by the Gini coefficient. The results of the study indicate that income inequality between provinces in Sumatra is fluctuating but generally still low. Industrial agglomeration, education level, population, and workforce have been shown to influence income inequality. The principle of Islamic economic justice emphasizes the importance of equitable distribution of wealth so that community welfare can be achieved. These findings recommend the need for policies for equitable development and improving the quality of human resources to reduce income inequality in Sumatra Island.
Analisis Moderasi Leverage Terhadap Pengaruh Risiko Keuangan pada ROE Perbankan di BEI Afifah Oktavia; Rosyeni Rasyid
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 7 (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.v7i7.8306

Abstract

This study examines the impact of financial risks—namely credit risk (Non-Performing Loan/NPL), liquidity risk (Loan to Deposit Ratio/LDR), and market risk (Net Interest Margin/NIM)—on financial performance measured by Return on Equity (ROE) among banks listed on the Indonesia Stock Exchange (IDX). Additionally, it investigates the moderating role of leverage (Debt to Equity Ratio/DER) on the relationship between financial risks and financial performance. The methodology employed is panel data regression using the Random Effect Model (REM) and Moderated Regression Analysis (MRA). The results reveal that liquidity risk (LDR) has a significant negative effect on ROE, while market risk (NIM) has a positive and significant effect, and credit risk (NPL) does not exhibit a significant partial effect on ROE. Leverage significantly moderates the negative effect of liquidity risk on ROE but does not moderate the effects of credit risk and market risk on ROE These findings underscore the importance of liquidity management and capital structure in maintaining bank profitability amid dynamic financial risks. Furthermore, the low coefficient of determination suggests the need for further research incorporating additional variables such as banking digitalization and macroeconomic factors to gain a more comprehensive understanding of the determinants of financial performance in Indonesian banks.
Pengaruh Ukuran Perusahaan, Profitabilitas, Capital Intensity, dan Corporate Governance Terhadap Agresivitas Pajak: Studi Empiris pada Perusahaan Sub Sektor Energi yang Terdaftar di Bursa Efek Indonesia Secara Berturut-Turut Tahun 2019-2023 Ammar Alamsyah; Banu Witono
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 7 (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.v7i7.8362

Abstract

This study aims to test and analyze the effect of company size, profitability, capital intensity, and corporate governance on tax aggressiveness. Corporate governance in this study is proxied by the size of the board of directors, audit committee, and independent commissioners. This research uses quantitative methods with secondary data obtained from the annual financial statements of energy sub sector companies listed on the Indonesia Stock Exchange (IDX) consecutively from 2019 - 2023. The sampling method used was purposive sampling, with a total 102 observation data from 21 companies. Data analysis was carried out using multiple linear regression. The results showed that profitability, capital intensity had a significant effect on tax aggressiveness. Meanwhile, company size and corporate governance variable proxied by the size of the board of directors, audit committee, and independent commissioners showed no significant effect on tax aggressiveness.
Pengaruh Self Efficacy dan Lingkungan Kerja Terhadap Kinerja Pegawai UPTD. Puskesmas Berohol Desi Windi Ramadani; Dita Yonisa; Rapat Piter Sony Hutauruk; Limega Candrasa
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.v7i6.8463

Abstract

This study aims to determine the effect of self-efficacy and work environment on the performance of UPTD employees. Berohol Health Center. The research method used is a quantitative method using SPSS version 25.00. The sample of this study was 34 respondents, namely employees of UPTD. Berohol Health Center, Tebing Tinggi City. The analysis method used in this study was using multiple linear regression analysis and hypothesis testing. The results showed that self-efficacy had a significant effect on the performance of UPTD Berohol Health Center employees, Tebing Tinggi City. The work environment also had a significant effect on the performance of UPTD Berohol Health Center employees, Tebing Tinggi City. Then self-efficacy and work environment simultaneously influenced employee performance at UPTD Berohol Health Center, Tebing Tinggi City.
Pengaruh Brand Ambassador, e-WOM Quality dan Sender’s Expertise terhadap Purchase Intention: Studi Kasus pada New Honda BR-V N7X Edition di PT Honda Prospect Motor Ayu Wulandari; Istiharini
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 7 (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.v7i7.8464

Abstract

This study aims to analyze the influence of Brand Ambassador, electronic Word of Mouth (e-WOM) quality, and sender’s expertise on consumer purchase intention toward the New Honda BR-V N7X Edition. A quantitative approach was employed using a survey method, with data collected from 99 respondents who were exposed to PT Honda Prospect Motor's digital marketing campaign. The results of multiple linear regression analysis indicate that all three independent variables simultaneously have a significant effect on consumer purchase intention, with sender’s expertise being the most dominant factor. These findings provide strategic implications for companies in optimizing influencer-based digital marketing strategies.
Dampak Financial Technology (Fintech) dalam Meningkatkan Aksesibilitas dan Keberlanjutan Keuangan pada Perbankan Syariah Yuniar Tri Hidayah; Rosyadi, Imron
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 7 (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.v7i7.8525

Abstract

This study aims to examine the influence of financial report accessibility and sustainability reporting on the implementation of financial technology (fintech) in Islamic banking in Indonesia. A causal-comparative method with a quantitative approach was employed. The independent variables include financial report accessibility, measured using Return on Equity (ROE), and sustainability reporting, assessed using a sustainability report disclosure index. The dependent variable is fintech, categorized by digital service types such as mobile banking and internet banking. Data were collected from Islamic banking financial statements listed on the Indonesia Stock Exchange (IDX) for the 2022–2024 period using purposive sampling based on specific criteria. The results reveal that both financial accessibility and sustainability reports significantly influence fintech adoption. This indicates that higher access to financial information and stronger sustainability commitments increase the likelihood of Islamic banks adopting fintech as part of their efficiency and service innovation strategy.
Peran Tata Kelola Perusahaan dan Ungkitan dalam Memengaruhi Financial Distress pada Perusahaan Non-Cylicals di Indonesia Fitrianingrum, Artwidi; Sari, Shinta Permata
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 7 (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.v7i7.8554

Abstract

This study examines the impact of corporate governance and leverage on financial distress in non-cyclicals sector companies listed on the Indonesia Stock Exchange in 2021 to 2023. Using a quantitative approach, multiple linear regression analysis is applied to assess the influence of institutional ownership, managerial ownership, the board of directors, the board of commissioners, independent commissioners, the audit committee, and leverage on financial distress that measured by the Altman Z-score model. The sample selected using purposive sampling based on specific criteria. The findings reveal that the board of directors, independent commissioners and leverage affect financial distress, underscoring their pivotal roles in corporate financial stability. The board of directors' strategic financial decisions directly influence a firm's fiscal health, while high leverage exacerbates financial distress due to excessive debt burdens. Conversely, institusional ownership, managerial ownership, the board of commissioners and the audit committee do not affect financial distress, likely due to their advisory and oversight roles rather than direct involvement in financial management. These findings contribute to the discourse on corporate governance and financial distress, offering insights for policymakers, investors, and corporate leaders.

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