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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 Tantangan Pelaksanaan Zakat Sebagai Pengurang Penghasilan Kena Pajak: Optimalisasi Sinergi Zakat dan Pajak di Indonesia Siti Zubaidah; Roisatun Kasanah; Fitria Idham Chalid; Nurhisna; Anik Sunariyah; Enni Endriyati; Achmad Budi Susetyo
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.v7i7.8750

Abstract

Law Number 36 of 2008 concerning Income Tax and also Law Number 23 of 2011 concerning Zakat Management which states that zakat can be a deduction from Taxable Income (PKP). However, in terms of implementation, it has not been optimal. The purpose of this study is to analyze the challenges in the implementation of zakat as a deduction from PKP and the optimization of the synergy of zakat and tax in Indonesia. This study uses a qualitative descriptive research approach with the library research method. The results of this study state that the challenges that make it less than optimal include low public understanding, minimal information obtained and not all people pay zakat at BAZ or LAZ due to lack of trust in the institution. Therefore, optimization of the synergy of zakat and tax must be carried out by conducting socialization to both the Directorate General of Taxes and also BAZ or LAZ, increasing the credibility of BAZ and LAZ, and exploring the potential of zakat with a direct tax deduction policy (tax credit). This study provides implications for each stakeholder to synergize in socializing zakat as a deduction from PKP.
Affiliate Marketing Strategies for Effective Product Promotion in the Digital Era: Literature Review Lidya Veronica Christy Rihidima; Kurniasih , Mima; Noeringtyas, Billy Purwocaroko; Groda, Selvi Permata; Norisnita, Muazila
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.v7i7.8753

Abstract

This study aims to analyze how affiliate marketing contributes to the effectiveness of product promotion in the digital era. Using a Systematic Literature Review (SLR) approach, this research synthesizes findings from 15 relevant peer-reviewed articles published in recent years. The analysis highlights four key strategies that influence the success of affiliate marketing: information quality, subjective knowledge, interactivity, and affiliate characteristics. Results show that high-quality information builds consumer trust, while subjective knowledge helps affiliates deliver persuasive messages. Interactivity, especially through live streaming and two-way communication, enhances audience engagement. Furthermore, emotional expression, credibility, and authenticity of affiliates significantly influence consumers' purchasing decisions. The study concludes that affiliate marketing is a cost-effective promotional strategy that enhances product visibility and purchase intention through trusted intermediaries. These findings provide important implications for businesses to develop more strategic, data-driven affiliate marketing campaigns.
Pengaruh Cash Flow dan Debt terhadap Organizational Agility Ana Marcal; Baldric Siregar; Frasto Biyanto; Miswanto Muslim; Hernandi J
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.v7i7.8756

Abstract

This study's goal is to investigate how cash flow, debt, and profitability affect Indonesian public firms' adaptability. The percentage of R&D, training, and education expenses compared to revenue is another way to define agility. According to the Dynamic Capabilities Theory, an organization must be able to react effectively and swiftly to changes in its surroundings. According to the study's findings, which were based on secondary data gathered from 21 companies' annual reports between 2021 and 2023 and analyzed using multiple linear regressions, cash flow significantly and favorably influences agility, while leverage significantly and unfavorably affects agility. Unexpectedly, profitability even has a negative big impact on agility, in contrast to expectations. These findings also support that internal financial stability, such as cash flow management and debt structure, will be of a critical importance for mobilizing organizational agility. This research suggests the significance of balance between financial performance and long-term investment in human resources development and innovation in order to form an adaptive and competitive organization.
Peningkatan Return on Equity Melalui Firm Size, Sales Growth, Current Ratio, Total Asset Turnover, dan Debt to Equity Ratio Mutia Rida Utami; Setiawati, Erma
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.v7i7.8825

Abstract

Return on Equity (ROE) is a financial ratio used to measure a company's ability to generate profits from each unit of equity (own capital) invested by shareholders. The purpose of this study is to examine the impact of firm size (FZ), sales growth (SG), current ratio (CR), total asset turnover (TAT), and debt-to-equity ratio (DER) on return on equity (ROE) in companies engaged in the mining sector and listed on the Indonesia Stock Exchange (IDX) during the period 2021 to 2023. This study uses a quantitative approach with an associative method, which is a method that aims to determine the relationship or influence between two or more variables. Data analysis in this study was carried out using multiple linear regression analysis to measure the magnitude of the influence of each independent variable on the dependent variable. In addition, a classical assumption test was carried out which included normality, multicollinearity, heteroscedasticity, and autocorrelation tests to ensure the validity of the regression model used. Based on the results of multiple linear regression analysis conducted on 13 companies, the descriptive statistical results show that firm size (FZ), sales growth (SG), current ratio (CR), total asset turnover (TAT), and debt to equity ratio (DER) on return on equity (ROE) have no effect whatsoever. Meanwhile, total asset turnover (TAT) is proven to have a significant effect on ROE, with a scale value of 0.000, which is smaller than the limit of 0.05.
Pengaruh Daya Tarik Live Tiktok, Review Produk, dan Diskon Terhadap Minat Beli Pelanggan Niam Rahma Isnaini; Imronudin
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.v7i7.8838

Abstract

This study investigates the extent to which live streaming sales, product reviews, and promotional discounts influence consumer purchase interest on the TikTok e-commerce platform. A quantitative research design was employed, utilizing an online questionnaire to gather data. The participants consisted of 152 respondents who are active TikTok users with prior experience shopping through its live shopping feature. The collected data were analyzed using Structural Equation Modeling (SEM) through the SmartPLS application. The analysis revealed that discount offerings have a statistically significant and positive impact on consumer purchase interest. In contrast, live streaming selling and product reviews did not demonstrate a meaningful influence. These findings suggest that within the TikTok Shop environment, price incentives play a dominant role in driving purchasing behavior, while the influence of live streams and customer reviews may require further strategic enhancement in terms of presentation and communication effectiveness. This research contributes to the theoretical framework of digital consumer behavior and provides practical insights for businesses aiming to refine their social media-based marketing strategies.
Fitur Harga Saham, MACD, RSI, dan Data Google Trends dalam Memprediksi Harga Saham Menggunakan Machine Learning Ferdiana Putri; Imronudin
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.v7i7.8840

Abstract

This study aims to analyze the effectiveness of combining stock price features, technical indicators MACD and RSI and external data from Google Trends in predicting stock prices using a Machine Learning approach. Three algorithms were employed: Support Vector Regression (SVR), Multiple Linear Regression (MLR), and Multilayer Perceptron (MLP). Stock price data were obtained from Yahoo Finance, while Google Trends data were collected using keywords relevant to the Indonesia Stock Exchange (IDX). Normalization was carried out using the Z-score approach to avoid feature bias. The results show that RSI is a stable technical indicator, while MACD demonstrated a significant performance improvement after normalization. Incorporating Google Trends had a positive impact on model accuracy, particularly for MLP. Among the three models tested, MLR exhibited the most consistent performance, while MLP showed improved accuracy after preprocessing. SVR performed moderately but was sensitive to feature variations. Overall, the combination of technical indicators, public sentiment data from Google Trends, and Machine Learning algorithms provides more accurate stock price predictions. This study is expected to serve as a reference for developing investment decision support systems in capital markets.
Niat Keberlanjutan Penggunaan Aplikasi myIM3 pada Generasi Z di Solo Raya Hasna Asih Namiroh; Novel Idris Abas
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.v7i7.8844

Abstract

This study aims to analyze the influence of promotion offers, perceived utility, personalization, and social support on hedonic value and continuance intention in using the myIM3 application. The subjects of this research are active users of the myIM3 application. The method used is a quantitative approach was employed through a survey of 250 active users selected using purposive sampling. The research instrument consisted of a questionnaire covering respondent demographics, perceptions of the study variables, hedonic value, and continuance intention. Data were analyzed using Structural Equation Modeling (SEM) with the assistance of SmartPLS software. The results indicate that promotion offers and perceived utility have a significant influence on hedonic value. Furthermore, hedonic value significantly affects continuance intention. However, social support does not show a significant effect on hedonic value, and personalization does not significantly influence continuance intention. This study contributes theoretically by extending the literature on factors influencing hedonic value and continuance intention in the context of mobile application usage, particularly myIM3. Additionally, the findings provide practical implications for myIM3 app developers and marketers in designing more effective strategies to enhance user satisfaction and loyalty.
Analisis Perbedaan Biaya Riil dengan Tarif Ina- Cbg’s dan Faktor yang Mempengaruhinya pada Pasien Appendectomy Peserta BPJS Kesehatan pada RS Syarif Hidayatullah Jakarta Alaa ‘Ulil Haqiyah; Imas Rosidawati; R. Oke Andikarya
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.v7i7.8857

Abstract

The Indonesian Case-Based Groups (INA-CBG’s) payment system implemented under the National Health Insurance (JKN) program often results in a discrepancy between the actual cost of healthcare services and the standardized reimbursement rates, particularly in surgical cases. This study aims to analyze the difference between real hospital costs and INA-CBG’s tariffs, as well as the influencing factors among appendectomy patients covered by BPJS Kesehatan at Syarif Hidayatullah Hospital, Jakarta. This quantitative study employed a descriptive-analytic design with a retrospective cross-sectional approach. The sample consisted of 70 appendectomy patients treated between January 2023 and February 2025, selected through total sampling. Data were collected from medical records and hospital financial records and analyzed using ANOVA. The findings revealed a significant discrepancy, with actual hospital costs consistently exceeding INA-CBG’s tariffs. Significant influencing factors included gender (p=0.040), length of stay (p=0.000), severity level (p=0.001), and class of care (p=0.000), while age showed no significant effect (p=0.458). In conclusion, the INA-CBG’s reimbursement scheme does not fully reflect the actual costs incurred in appendectomy cases, particularly among patients with extended hospital stays or severe conditions. These results are expected to inform policy evaluations and revisions of INA-CBG’s tariffs in the future.
The Effect of Tourism Sector on Labor Absorption in Central Java 2018-2023 Himmatus Suroyya; Retno Febriyastuti Widyawati
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.v7i7.8865

Abstract

While tourism is a significant driver of regional economic growth, Indonesia's social and economic issues have not disappeared. Indonesia's population is growing rapidly, but job opportunities and human resource development are not keeping up. There is a serious issue brought on by this imbalance that requires attention.This study intends to assess the number of tourist destinations, visitors, hotel rooms employed in Central Java. The focus of the study includes three variables, namely, the influence of tourism objects, the number of visitors, and the availability of hotel rooms on labor absorption. Data from the Central Bureau of Statistics, the top 10 districts / cities with the highest number of visitors to tourism objects and events in Central Java in 2023 include Klaten Regency, Semarang, Banyumas, Magelang, Demak, Purbalingga, Kebumen, Jepara Regency, Surakarta and Semarang City. This study employs secondary data and a descriptive quantitative methodology. This study utilizes data from the Department of Youth, Sports, and Tourism and the Central Bureau of Statistics for the years 2018–2023.The data using panel data regression techniques, with the Fixed Effect Model (FEM) with the help of Eviews-12, to determine the connection between these variables. This finding indicates that the number of attractions and visitors have no meaningful impacton employment, while the availability of hotel rooms had a positive and significant impact. Increasing hotel capacity can create more employment opportunities in the tourism sector. These findings highlight the importance of strategic tourism development policies to maximize employment and improve the welfare of local communities. This study advances knowledge of the relationship between employment and tourism in Central Java and offers guidance to policymakers on how to promote the growth of sustainable tourism.
Pengaruh Beban Kerja dan Disiplin Kerja Terhadap Kinerja Pegawai dengan Kepuasan Kerja Sebagai Variabel Intervening: Studi Kasus pada Dinas Kesehatan Provinsi Kalimantan Utara Jomeidawathy; Ida Ariyani; Ami Pujiwati
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.v7i7.8873

Abstract

This study examines the effect of Workload, Work Discipline on Employee Performance with Job Satisfaction as an Intervening Variable (Study at the North Kalimantan Provincial Health Office). This study aims to analyze the effect of workload in the organization on employee performance, work discipline in the organization on employee performance, and analyze the effect of workload and work discipline on personnel performance mediated by job satisfaction. The sample of this study was employees of the North Kalimantan Provincial Health Office. The sampling technique in this study used purposive sampling technique using the Hair formula and data collection was carried out by providing questionnaires in the form of google forms. The samples collected were 100 respondents. The analysis technique used to analyze the data obtained was the Partial Leat Square (PLS) technique using Smart PLS software. From the results of hypothesis testing, there are several conclusions in this study, namely, there is a significant influence between workload and job satisfaction so that Hypothesis 1 (H1) is accepted. There is a significant influence between work discipline and job satisfaction so that Hypothesis 2 (H2) is accepted. There is a significant influence between job satisfaction and employee performance so that Hypothesis 3 (H3) is accepted. There is no influence between workload variables and employee performance so that Hypothesis 4 (H4) is rejected. There is a significant influence between work discipline and employee performance so that Hypothesis 5 (H5) is accepted. Workload does not have a significant effect on employee performance through employee job satisfaction so that Hypothesis 6 (H6) is rejected. Work discipline has a significant effect on employee performance through employee job satisfaction at the North Kalimantan Provincial Health Office so that Hypothesis 7 (H7) is accepted and job satisfaction can mediate work discipline on employee performance at the North Kalimantan Provincial Health Office.

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