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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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Pengungkapan Environmental, Sosial and Governance Terhadap Financial Distress Perusahaan Yang Terdaftar Dalam Indeks IDX ESG Tahun 2024 Nabila Khairunnisa; Setiawati, Erma
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.v7i6.8570

Abstract

This study investigates the influence of Environmental, Social, and Governance (ESG) disclosures on financial distress among companies listed in the Indonesia Stock Exchange (IDX) ESG Index in 2024. Using a quantitative explanatory approach, the research analyzes 32 firms selected through purposive sampling. Secondary data from financial statements and annual reports were used, with ESG performance measured based on environmental practices, stakeholder relations, and governance mechanisms, as provided by IDX and Morningstar Sustainalytics. Financial distress was assessed using the Debt to Asset Ratio (DAR). Multiple linear regression and descriptive statistics were employed for data analysis, preceded by classical assumption tests to ensure model validity. The results indicate that environmental disclosure has no significant effect on financial distress, while social and governance disclosures significantly reduce financial distress. These findings highlight the importance of social and governance factors in mitigating financial risks. The study is limited by the availability of complete ESG scores, suggesting the need for broader sectoral coverage and longer observation periods in future research.
Religiusitas Memediasi Pengaruh Love of Money Terhadap Persepsi Etika Tax Evasion Utomo, Langgeng Prayitno; Setia Budi Kurniawan; Etty Harya Ningsi; Retna Safriliana; Prihat Assih
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.v7i7.8584

Abstract

Lack of ethical awareness and ambitious attitudes of individuals in companies to enrich themselves through tax evasion are the main causes of the high number of tax evasion cases in 2024 which increased reports from law enforcement with 1,469 taxpayers being examined. With religiosity acting as a mediating variable, the purpose of this study was to determine how love of money affects the perception of Tax Evasion ethics. All accounting students who took part in tax briefing in Jombang Regency became the research population. The sample selection technique used was purposive sampling and obtained 168 samples. The SEM-PLS method was used in data analysis. Based on the results of the study, love of money significantly increases a person's perception of Tax Evasion ethics, while religiosity has a negative impact that can be ignored. In addition, love of money effectively mediates the influence between love of money and perception of Tax Evasion ethics.
Underpricing pada Saat IPO: Reputasi Underwriter, Profitabilitas, Solvabilitas, Umur Emiten, dan Earning per Share Wening Isyfa Wafdani; Kusumawati, Eny
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.v7i6.8602

Abstract

Underpricing is a situation where the share price in the primary market is lower than the share price in the secondary market. This study investigates the effect of underwriter reputation, profitability, solvency, company age and earnings per share on underpricing in non-financial companies listed on the Indonesia Stock Exchange during 2021-2023. The sampling technique used in this study was non-probability sampling and purposive sampling method. A total of 144 companies met the criteria as observation units. The analysis technique used is multiple regression analysis. The results of this study provide empirical evidence that the reputation of credit rating agencies, company age and earnings per share affect underpricing, while profitability and solvency have no effect on underpricing.
Analisis Kesyariahan dalam Transaksi Penjualan pada Perusahaan Private equity dalam Perspektif Ekonomi Islam Ai Ufi Lutfiatunnufus; MH Ainulyaqin; Kisanda Midisen; Sakum; Sukron Mamun
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.v7i7.8637

Abstract

This study to analyze the relationship and similarities between the sales transaction process in a private equity manufacturing company and the concept of sales in the perspective of Islamic economics. The study was conducted at an automotive manufacturing company operating under a conventional economic system. The research method used is descriptive qualitative, employing literature review, participatory observation, in-depth interviews, and documentation. The findings indicate that there are similarities in transaction principles such as price agreements (akad), cost transparency, and made to order product manufacturing, which align with the akad istishna in Islamic. The study also highlights significant differences, particularly the implementation of penalty fees (riba) for late payments, which contradicts the Islamic prohibition of usury. This research recommends that companies consider integrating Islamic economic principles to improve business ethics and expand market opportunities, especially in the Syariah based industrial sector.
Analisis Faktor-faktor Produktivitas Padi di Jawa Barat Tahun 2018-2024 Adiansyah; Jeane Talakua
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.v7i6.8641

Abstract

This study aims to analyze the influence of land area variables, climate, fertilizer subsidies, and domestic investment on West Java rice production in 2018-2024. The approach in this study uses a quantitative approach with data in the form of secondary data. The location determination was carried out by the purposive method in the period 2018-2024. The analysis techniques used were in the form of multiple linear regression analysis of panel data with classical assumption test, model specification test, t test, f test, and determination coefficient test. The results of the study show that land area has a significant positive effect on rice production. Meanwhile, climate and domestic investment have a significant negative effect on rice production. And fertilizer subsidies do not have a significant effect on West Java rice production. And the variable that has the most influence on rice production is Land Area.
Analisis Indikator Pariwisata Kota di Jawa Tengah: Peran Kunjungan Wisatawan, PDRB, dan Destinasi Wisata Musahal Annaty; Jeane Talakua
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.v7i6.8643

Abstract

This study analyzes the determinants of tourism revenue in six cities across Central Java (2015-2023) using fixed-effects panel regression with robust standard errors. Results indicate that tourist visits significantly boost revenue (β=255,540.34; p=0.002), while GRDP and destination quantity show statistically insignificant effects. Spatial disparities dominate, with 76.6% of variance attributed to city-specific heterogeneity (ρ=0.766). The model explains 65.74% of within-city revenue variation (R²_within=0.6574). Policy recommendations prioritize digital promotion, infrastructure equity, and GRDP-tourism synergy. Findings challenge conventional assumptions about short-term macroeconomic impacts on regional tourism.
Uncertainty (Gharar) in the Indonesian Islamic Higher Education System Halim Faqihuddin Annasr; Ibdalsyah; Qurroh Ayyuniyah
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.v7i6.8653

Abstract

Many financial transactions in Islamic higher education institutions in Indonesia have not exactly suitable for Sharia principles, especially in areas such as academic fees and financial contributions. One of the main key issues in these transactions is the presence of gharar, which refers to uncertainty or ambiguity that may disadvantage one of the parties involved. The lack of transparency in contracts and payment mechanisms is a major factor contributing to gharar. In Islamic law, transactions containing gharar are prohibited as they can lead to injustice in contractual agreements. This study aims to identify the presence of gharar in financial transactions within Islamic higher education institutions in Indonesia and to analyze its implications for the validity of contracts and compliance with Sharia principles. A qualitative descriptive method was employed, incorporating three primary approaches: in-depth interviews with key policymakers in Islamic higher education institutions, document analysis of fiqh sources related to Sharia-compliant transactions, and direct observation of financial transaction practices within the institutions. The findings indicate that certain financial transactions in Islamic educational institutions contain elements of gharar, particularly in terms of fee transparency and contractual ambiguity. A lack of clarity in payment mechanisms can lead to misunderstandings between institutions and students, potentially resulting in financial disputes. However, this study also finds that gharar does not automatically invalidate contracts, as long as it remains within an acceptable threshold according to fiqh muamalah, especially when gharar is not a dominant factor in the transaction. These findings highlight the need for clearer regulations in the financial systems of Islamic higher education institutions, including standardized contractual frameworks and greater transparency in fee structures, to minimize ambiguity in transactions and enhance adherence to Sharia principles. Therefore, collaboration among educational foundations, administrative staff, students, and parents is essential to ensure that all transactions are conducted with full transparency and free from gharar, as prohibited in Islamic teachings.
Efektivitas Sistem Pengendalian Intern dalam Meningkatkan Kinerja Keuangan pada Perusahaan Umum Daerah Air Minum Mual Nauli Kabupaten Tapanuli Tengah Megawati Sitompul; Deliana, Deliana
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.v7i7.8670

Abstract

This study aims to examine the effectiveness of the internal control system in improving financial performance at the Regional Public Company (Perumda) Mual Nauli Drinking Water of Central Tapanuli Regency. The research used a descriptive qualitative approach with data collection techniques through interviews, observation, and documentation for five months. The results showed that although the Internal Supervisory Unit (SPI) has played an effective role in overseeing operational activities, its contribution to financial supervision is still limited due to a lack of understanding of financial statements. As a result, the company's financial performance has fluctuated and has not reached an optimal level. Nevertheless, SPI has tried to reduce operational inefficiencies and prevent irregularities. These findings emphasize the importance of improving SPI's financial competence and strengthening audit procedures to support transparent and accountable financial management.
Pengaruh Sosialisasi, Sistem Input Data, dan Kebijakan BPJS Kesehatan terhadap Kepuasan Masyarakat dengan Pemahaman Masyarakat sebagai Variabel Intervening (Studi Literatur) Irma Rusiana; Arif Jauhar Tontowi
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.v7i6.8706

Abstract

Penelitian ini mengkaji pengaruh sosialisasi, sistem input data, dan kebijakan BPJS Kesehatan terhadap kepuasan masyarakat dengan pemahaman masyarakat sebagai variabel intervening melalui pendekatan studi literatur. Metode penelitian menggunakan systematic literature review dengan analisis 20 artikel ilmiah dari berbagai database akademik periode 2022-2025. Hasil kajian menunjukkan bahwa sosialisasi yang efektif, sistem input data yang akurat, dan kebijakan yang responsif berpengaruh positif terhadap kepuasan masyarakat melalui peningkatan pemahaman masyarakat. Pemahaman masyarakat terbukti menjadi mediator penting dalam hubungan antara ketiga variabel independen dengan kepuasan masyarakat. Temuan ini memberikan kontribusi teoretis dalam pengembangan model kepuasan layanan publik dan implikasi praktis bagi perbaikan kualitas layanan BPJS Kesehatan.
Faktor Penentu Akuntabilitas Keuangan Daerah: Analisis Moderasi SPI Afthon Azharul Umam; Zulfikar
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.v7i6.8709

Abstract

This study aims to analyze the effect of fiscal decentralization, dependence on the central government, regional financial management, and regional government performance on the accountability of regional financial reports, as well as the moderating role of the Internal Control System (ISC) in this relationship. This study uses a positivistic quantitative approach with cross-section data from 35 regional governments in Central Java Province during 2019–2023, obtained through documentation of financial reports and government audit results. Accountability is measured based on audit opinions, and ISC serves as a moderating variable. Analysis techniques include descriptive statistics, classical assumption tests, moderation regression, and hypothesis tests. The results show that fiscal decentralization, financial management, and regional government performance have a significant positive effect on accountability, while dependence on the central government has a significant negative effect. ISC moderates these relationships differently: weakening the positive effect of the first three variables, but strengthening the negative effect of dependence on the central government. Overall, all variables and their interactions are proven to significantly affect accountability. These findings emphasize the importance of strengthening proportional ISC and optimizing fiscal decentralization in order to improve transparency and accountability of regional finances.

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