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Dedi Junaedi
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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
Pengaruh Training dan Tallent Management Terhadap Kinerja Karyawan dengan Retensi Karyawan sebagai Variabel Intervening pada Karyawan Gen Z di Kabupaten Pasuruan Danis Novitasari; Antin Rakhmawati
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.v7i7.8962

Abstract

This study aims to analyze the influence of Training and Talent Management on Employee Performance, with Employee Retention as an intervening variable, among Generation Z employees in Pasuruan Regency. Generation Z represents a productive age group with unique characteristics and significant potential to drive company progress. Therefore, it is crucial for organizations to understand the factors that affect their performance.This research uses a quantitative approach with a survey method by distributing questionnaires to 70 respondents who are Gen Z employees in several companies in Pasuruan Regency. Data analysis was carried out using path analysis and the Sobel test to examine both direct and indirect effects between variables.The results of the study show that Training and Talent Management have a positive and significant effect on Employee Retention and Employee Performance. In addition, Employee Retention also has a significant effect on Employee Performance and mediates the relationship between Training and Talent Management and Employee Performance. This means that the better the training and talent management provided, the higher the level of retention and performance produced by Gen Z employees.The relevance of this research lies in the importance for companies to design training and talent management programs that align with the characteristics and needs of Gen Z employees in order to improve loyalty and work performance in a sustainable manner.
Pengaruh Profitabilitas, Leverage, dan Kepemilikan Institusional Terhadap Konservatisme Akuntansi: Studi Empiris pada Perusahaan Non Keuangan Sektor Basic Materials di BEI Periode 2021-2023 Rahmad Galih Aditya; Nursiam
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.v7i7.8967

Abstract

Accounting conservatism is a principle of prudence in the preparation of financial statements.This study aims to obtain empirical evidence regarding the influence of profitability, leverage, and institutional ownership on accounting conservatism in companies in the Basic Materials Sector listed on the Indonesia Stock Exchange during the 2021–2023 period. The independent variables in this study are profitability, leverage, and institutional ownership, while the dependent variable is accounting conservatism. The sampling technique used is purposive sampling. A total of 101 companies met the criteria as observation units. The analytical method used is multiple linear regression analysis, which has passed the classical assumption tests. The results of this study provide empirical evidence that profitability has a significant effect on accounting conservatism. Leverage has an insignificant effect, while institutional ownership has no effect on accounting conservatism. The application of the conservatism principle in the presentation of financial statements allows stakeholders such as investors, creditors, and other external parties to reduce information asymmetry and obtain more realistic and useful information.
Pengaruh Profitabilitas, Likuiditas, dan Leverage Terhadap Nilai Perusahaan dengan Kebijakan Dividen Sebagai Variabel Intervening: Studi Kasus Perusahaan Manufaktur Makanan dan Minuman yang Terdaftar di BEI Tahun 2020-2023 Ardian Rossi Hendriyanto; Triyono
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.v7i7.8976

Abstract

This study aims to analyze the Effect of Profitability, Liquidity, and Leverage on Company Value with Dividend Policy as an Intervening Variable. The method used in this study is a quantitative method. The population in this study is Food and Beverage Manufacturing Companies Listed on the IDX in 2020-2023. The sampling used in this study was a purposive sampling technique with a total of 68 companies. In this study, the data analysis technique used was SPSS software. The results of the study show that Profitability and Liquidity have a positive effect on Dividend Policy, while Leverage does not show a significant effect. Profitability also increases Company Value, while Liquidity and Leverage have no effect. Dividend Policy also has a positive impact on Company Value. However, Dividend Policy is unable to mediate
Pengaruh Pengetahuan Kewirausahaan, Motivasi Kewirausahaan, Efikasi Diri dan Lingkungan Keluarga Terhadap Minat Wirausaha Mahasiswa Dina, Nadia Farah; 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.v7i7.8977

Abstract

Entrepreneurial knowledge, motivation to become an entrepreneur, self-efficacy, and support from the family environment are important factors in efforts to reduce unemployment and encourage entrepreneurial spirit among students. This study aims to analyze the influence of these four factors on the entrepreneurial interest of undergraduate students in Accounting study programs at the Faculty of Economics and Business, Muhammadiyah University of Surakarta, Sebelas Maret University, and Batik Islamic University. This study uses a quantitative approach with a correlational method. Data collection techniques are carried out by distributing questionnaires. The population in this study was 115 students of the 2021 intake from the Accounting study program, with a sample of 53 students. Data were obtained through questionnaires and analyzed using instrument tests (validity and reliability), classical assumption tests (normality, multicollinearity, and heteroscedasticity), and hypothesis tests (T test and F test). The results showed that entrepreneurial motivation and family environment have a significant influence on students' interest in entrepreneurship. Meanwhile, entrepreneurial knowledge and self-efficacy did not show a significant influence on this interest.
Gaya Kepemimpinan Situasional pada Motivasi Kerja Karyawan Generasi X, Y dan Z: Studi pada PT. Blue Ocean Heart Area B Malang Dewantari Puteri Yuananda; Eko Agus Alfianto
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.v7i7.8982

Abstract

In today's digital era and generational diversity, leadership plays a crucial role in creating a productive and harmonious work environment. This study aims to analyze the application of situational leadership style at PT. Blue Ocean Heart Area B Malang on employee work motivation from generations X, Y, and Z. The method used involves a qualitative descriptive approach with data collection through interviews and observations. The results of the study indicate that a flexible and responsive situational leadership style to differences in generational characteristics can improve employee motivation and performance. Generation X values ​​stability and autonomy, Generation Y seeks recognition and development, while Generation Z is more motivated by innovation and inclusiveness. These findings emphasize the importance of leaders' adaptive abilities in managing multigenerational teams to achieve organizational goals effectively.
Pengaruh Kepuasan Kerja, Lingkungan Kerja dan Work Life Balance Terhadap Loyalitas Karyawan pada KSP CU Mandiri Kota Tebing Tinggi Dela Januario Hilarius Situmorang; Aidil Hadi; Eka Mayastika Sinaga; Mhd. Sofian
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.v7i7.9045

Abstract

This study aims to determine the Influence of Job Satisfaction, Work Environment and Work Life Balance on Employee Loyalty at KSP CU Mandiri Tebing Tinggi City. The research method used is a quantitative method using the SPSS version 25.00 program. The sample of this study was 33 respondents, namely office employees at KSP CU Mandiri Tebing Tinggi City. Data collection techniques used interview and questionnaire techniques. Data analysis techniques used in this study used instrument tests such as validity and reliability tests, then classical assumption tests such as normality tests, multicollinearity tests, heteroscedasticity tests. Furthermore, multiple linear regression analysis tests, coefficient of determination (R2) and hypothesis tests. The results of the study indicate that job satisfaction affects employee loyalty at KSP CU Mandiri Tebing Tinggi City. The work environment affects employee loyalty at KSP CU Mandiri Tebing Tinggi City. Wok life balance affects employee loyalty at KSP CU Mandiri Tebing Tinggi City. Then job satisfaction, work environment and wok life balance simultaneously affect employee loyalty at KSP CU Mandiri Tebing Tinggi City.
Pengaruh Kemampuan Pengideran Pasar dan Inovasi Produk terhadap Kinerja Pemasaran serta Keunggulan Kompetitif pada UMKM Bordir di Kabupaten Pasuruan Verawati, Nova; Nuraeni, Nuraeni; Wusko, Any Urwatul
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.v7i7.9047

Abstract

Micro, Small, and Medium Enterprises (MSMEs) in the embroidery sector face increasing competitive challenges, requiring the ability to recognize market changes and develop product innovations to improve marketing performance and gain competitive advantage. This study aims to evaluate the influence of Market Sensing Capabilities and Product Innovation on Marketing Performance and Competitive Advantage of embroidery MSMEs in Pasuruan Regency. The research employed a quantitative approach using Partial Least Squares Structural Equation Modeling (PLS-SEM), analyzed with SmartPLS 4. The sample consisted of 67 active MSME actors selected using a census technique. The analysis results indicate that Market Sensing Capabilities have a significant effect on Marketing Performance but not on Competitive Advantage. Similarly, Product Innovation significantly affects Marketing Performance, yet shows no significant direct influence on Competitive Advantage. Another key finding reveals that Marketing Performance has a significant impact on Competitive Advantage, suggesting that enhancing competitive strength is more effectively achieved through improved marketing performance. Therefore, the development of market capabilities and product innovation strategies should be prioritized to strengthen marketing outcomes as a foundation for sustainable competitive advantage.
Peran Government Support dan Social Capital Terhadap Kinerja Usaha UMKM Kabupaten Pasuruan Melalui Motivasi Wirausaha Mukhamad Nanang Mahbuby; Antin Rakhmawati
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.v7i7.9049

Abstract

Business performance is a key factor in determining business sustainability and growth, especially for Micro, Small, and Medium Enterprises (MSMEs). This productivity is influenced by various internal and external factors, including government support, social capital, and entrepreneurial motivation. This study aims to analyze the effect of government support and social capital on business performance through entrepreneurial motivation in Pasuruan Regency. Government support in the form of capital assistance, business training, and regulatory simplification contributes to increasing MSME productivity. Social capital, which reflects social networks, trust, and collaboration in the business community, also plays an important role in expanding access to resources and business opportunities. Entrepreneurial motivation is an intermediary factor that connects government support and social capital with business performance, where entrepreneurs who have high motivation tend to be more innovative and adaptive to challenges.
Pengaruh Profitabilitas, Pertumbuhan Perusahaan, Ukuran Perusahaan, dan Struktur Modal terhadap Keputusan Sektor Industri Basic materials Tahun 2020-2024 Sakina Fitri Syahwa; Suhardi; Rita Deseria; Muhammad Raffi Uz-Zaky
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.v7i7.9051

Abstract

The disourse on strengthening the national manufacturing sector through the downstream industry program faces real challenges, including the decline in commodity prices that decrease firm profits, and weakening value of the major shares reflects the decline in investor perceptions of firm value. This research aims to review the effect of profitability, firm growth, firm size, and capital structure on investment decision, and explore the possible absence of influence of these variables in basic materials sector in 2020-2024. This research is quantitative using panel data regression analysis of 110 observation from 23 sample firm, with best estimation model identified as the Fixed Effect Model (FEM) and processed using E-views 12. The result showed that partially, profitability, and capital structure had no significant effect on investment decision. In contrast, firm growth has a significant efffect with a negative direction, so did firm size has a positive significant effect. Simultaneously, these four variables have significant effect on investment decision with the coefficient of determination indicating that the ability to explain in this model is powerful. Implication of this research is importance to evaluate all of internal factors that affect investment decision further in order to be able to realize the discourse of industrial downstreaming in the manufacturing sector.
Manfaat Pengelolaan TPS 3R Bambu Raya terhadap Pemberdayaan Sosial, Ekonomi Lokal, dan Lingkungan Berkelanjutan Muhammad Doddy Mauluddin; Novrianus Kofi
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.v7i7.9108

Abstract

Waste management in densely populated areas poses a serious challenge that affects public health and environmental quality. This study aims to examine the impact of the Reduce, Reuse, Recycle Waste Management Facility (TPS 3R) Bambu Raya on social empowerment, local economic growth, and sustainable environmental management in Warungbambu Village, East Karawang District. The research employed a qualitative approach using phenomenological methods through participatory observation, in-depth interviews, and documentation over a three-month period. The findings indicate that the presence of TPS 3R Bambu Raya has significantly increased community participation, fostered the formation of environmentally aware groups, and created business opportunities such as compost production and recycled crafts. Moreover, TPS 3R has reduced the amount of unmanaged waste, improved sanitation, and mitigated environmental pollution. SWOT analysis reveals that enhancing education, improving technology, and expanding collaborative networks are key strategies for sustaining the program. Overall, the management of TPS 3R Bambu Raya serves as an integrative model for inclusive and sustainable community-based development.

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