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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
 164   165   166   167   168 
Pengaruh Komitmen Organisasi, Gaya Kepemipmpinan dan Lingkungan Kerja Terhadap Kinerja Karyawan RSUD Waras Wiris Kabupaten Boyolali Moza Putri Pujayanti; Sudarmadi
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.v7i7.7771

Abstract

The study's goal was to ascertain how the work environment, leadership style a1nd orga1nizational comfmitment affected thfe perforfmance of the staff aft Waras Wiris Hopspital in Boyolali Regency. The population of Waras Wiris Hospital employees in Boyolali Regency served as the research sample. Forty responders made up the study's sample. Saturated samples and questionnaires were employed in the sampling process. Multirple linefar regrgession analysis was the analysis method employed. The findings demonstrated thtat the wrork envirofnment, leardersghip stysle, and organizational commitment all significantly impacted the performance of the staff at Waras Wiris Hospital in Boyolali Regency.
Pengaruh Viral Marketing, Online Consumer Review dan Live Streaming Terhadap Keputusan Pembelian Produk Skincare Skintific pada Platform TikTok Nuraisah; Elang Ilik Martawijaya
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 8 (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.v7i8.7812

Abstract

This study aims to analyze the influence of Viral Marketing, Online Consumer Review and Live Streaming on the Tiktok platform. This study uses a Quantitative method. The type of research data used is primary data obtained based on the distribution of questionnaires to 100 respondents. The sampling used uses non-probability with a purposive sampling technique with the criteria of consumers who have purchased skintific products in this study. The data analysis method is carried out using multiple linear regression analysis. The test results show that the variables Viral Marketing, Online Consumer Review and Live Streaming have a positive effect on the decision to purchase Skintific Skincare on the Tiktok platform.
Fair Value and Historical Cost Dilemma: Modern Accounting Dynamics in Financial Statement Quality Riyono, Kenley Maccauley; Easter, Rafael Savio; Danendra, Kelvin; Wirawan Endro Dwi Radianto
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 8 (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.v7i8.7833

Abstract

The use of fair value and historical cost is still debated in modern accounting regarding its application and effect on the quality of financial statements. Moreover, there is a conflict of interest between managers and stakeholders related to the need for asset valuation based on these methods. Therefore, a solution is needed to balance between relevance and reliability to meet the needs. This study aims to determine the effect of applying fair value and historical cost on financial statement information during economic volatility. The sample used is representative of companies in the financial, property, and energy sectors that were affected by the application of valuation methods during the financial crisis in 2008 and the COVID-19 pandemic in 2020. The research was conducted using the content analysis method and literature review to find out more about the financial statements. The results show that fair value exacerbates the company's financial decline during the volatility of the financial crisis, but describes the current condition of the company so which is relevant, but not reliable due to the subjectivity of valuation. Whereas historical cost does not result in changes so it is not relevant, but more reliable due to objectivity and verifiability. With this, the research contributes to provide input in the application of both methods with a hybrid approach in financial statements.
Pengaruh Kualitas Produk, Persepsi Harga, dan Brand Image Terhadap Minat Beli Serum Skincare Hanasui: Studi pada Mahasiswa di Kabupaten Bogor Agnanisa; Afif Zaerofi
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 8 (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.v7i8.7848

Abstract

This study aims to determine how much influence the variables of product quality, price perception, and brand image have on buying interest in Hanasui skincare serum. Using a quantitative approach with Multiple Linear Regression analysis techniques. Sampling using purposive sampling by distributing questionnaires online via Google Form to 100 students in Bogor district who use / are interested in buying Hanasui skincare serum. The findings of this study provide the results that (1) the product quality variable has a positive and significant effect on buying interest in Hanasui skincare serum for students in Bogor district. (2) the price perception variable has a positive and significant effect on buying interest in Hanasui skincare serum for students in Bogor district. (3) brand image variables have a negative and insignificant effect on buying interest in Hanasui skincare serum among students in Bogor district. Each variable simultaneously has a significant positive effect on buying interest in Hanasui skincare serum among students in Bogor district.
Pengaruh Green Finance terhadap Pertumbuhan Ekonomi Aleka Perti Jenia; Fenny Marietza
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 8 (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.v7i8.7861

Abstract

This study aims to measure the effect of green finance on economic growth. To create a sustainable economy, green finance supports investment in projects that have a positive impact on the environment. Green finance is measured by Green Banking while economic growth is measured by the rate of economic growth. Secondary data from provinces in Indonesia before the expansion were used in this study, namely 34 provinces. This study uses a quantitative approach. In addition, by using total sampling, where each member of the population is taken as a sample. Legitimacy theory is used in this study to emphasize the importance of social legitimacy for sustainable business practices and stakeholder theory to assess the impact of Green Finance on economic growth by considering the interests of various stakeholders. In this study, green finance is used as an independent variable and economic growth is used as a dependent variable. The results of the study indicate that Green finance has a negative effect on economic growth, meaning that the implementation of green finance, especially through the concept of Green Banking, can have a negative effect on economic growth. Green Finance projects usually require large initial costs so that they can inhibit economic growth.
Pengaruh Green Accounting, Accountability, dan Natural Capital Terhadap Pembangunan Ekonomi Wika Pebriana; Fenny Marietza
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 8 (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.v7i8.7862

Abstract

Economic development is an effort to improve the standard of living of a nation which is often measured by the high and low real income per capita. This study aims to analyze the interaction between the three variables and how these variables can affect economic development in plantation companies in Indonesia. Using a quantitative approach and secondary data from financial statements, through purposive sampling technique. Data analysis was carried out using panel data regression and processed using Eviews 13. The research population is Plantation Companies listed on the Indonesia Stock Exchange (IDX) in 2020-2023. The research sample consisted of 32 companies. By using legitimacy theory as an analytical framework in the company's efforts to gain social recognition and meet stakeholder expectations. This study uses green accounting, accountability, and natural capital as independent variables, economic development as the dependent variable. The results showed that Green Accounting and Accountability have an effect on Economic Development, while natural capital has no effect on economic development.
Proporsi Kepemilikan Institusional, Beban Pajak Tangguhan, Capital Intensity, dan Manajemen Laba Terhadap Penghindaran Pajak Mistlu Ladiyana Fidela Latifa; Ratna Herawati; Retno Indah Hernawati; Purwantoro
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 8 (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.v7i8.7873

Abstract

This study aims to empiricaly prove the infIuence of InstitutionaI Ownership, Deferred Tax Burden, Capital Intensity, Profit Management on Tax Avoidance. The independent variabIes in this study are lnstitutional Ownership (X₁), Deferred Tax Burden (X₂), Capital Intensity (X₃), Profit Management (X₄) and the dependent variabIe is Tax Avoidance (Y). This type of research is quantiitative research and the type of data used is secondary data in the form of financiaI statements of companies in the consumer non-cyclicals sectore that have been pubIished by the IDX (Indonesia Stock Exchange) in 2019-2023. SampIing was conducted using the purposive sampIing method and the population of 129 was obtained which was used as a sample of 29 companies and data processing using the SPSS 26 .
Analisis Faktor-Faktor yang Mempengaruhi Akuntabilitas Pengelolaan BUMDes: Studi di BUMDes Kecamatan Bulango Timur Kezia Rozalin Kasman; Zulkifli Bokiu; Nurharyati Panigoro
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.v7i7.7881

Abstract

This study aims to analyze the accountability of the management of Village-Owned Enterprises (BUMDes) in East Bulango District through the influence of the internal control system, transparency, human resource competence, and the role of village heads. This study uses a quantitative descriptive and causality approach with primary data collected through the distribution of questionnaires to BUMDes managers. Data analysis was carried out to test the influence of each independent variable partially or simultaneously on the accountability of BUMDes management. The findings of this research are expected to contribute to improving more accountable governance of BUMDes, through strengthening aspects of internal control, transparency, improving human resource competence, and optimizing the role of village heads.
Pengaruh Komunikasi dan Lingkungan Kerja Terhadap Kinerja Karyawan pada PT Nipsea Paint And Chemicals Amelia Ramadanti; Sari Marliani; July Yuliawati
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 8 (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.v7i8.7882

Abstract

In the global business world, companies are required to always improve their competitiveness, innovation, and “In the global business world, companies are required to always improve their competitiveness, innovation, and productivity. In this era of globalization, companies must be able to adapt to changes that occur rapidly in the global market. The purpose of this study is to determine the effect of communication and work environment on employee performance at PT Nipsea Paint and Chemicals. The study was conducted using quantitative research with descriptive and verification approaches. The population and sample of the study involved 80 respondents from PT Nipsea Paint and Chemicals, with a saturated sample method for sampling. Using a multiple linear regression analysis model to analyze data at a significance level of 5%. The results showed that the communication score of PT Nipsea Paint and Chemicals was 299.6 in the range of 261-342 with fairly good criteria. In the Work Environment it was 311.1 in the range of 261-342 with fairly good criteria. And the total Employee Performance score was 327.4 in the range of 261-342 with fairly good criteria. Partially, the Communication variable got a sig value. 0.043 < 0.05 and t count = 2.063 > t table = 1.990. The work environment variable partially gets a sig. value of 0.000 < 0.05, and t count = 4.438 > t table = 1.990. Communication and work environment have a simultaneous effect on employee performance, a sig. value of 0.000 < 0.05 and f count = 22.297 > f table = 3.12. The results of the determination coefficient test obtained an adjusted R-square value of 0.367 (36.7%). Showing that employee performance variables can be explained by communication and work environment variables by 36.7%, then the remaining value is 63.3% (100% - 36.7%) which explains other variables not examined in this study such as motivation, work discipline, compensation, work culture, commitment, and others "
Analisis Pengaruh Kepemimpinan, Pelatihan, dan Lingkungan Kerja Terhadap Kinerja Karyawan PT Pungkook Indonesia One Grobogan Agustina Putri Utami; Wagiyem
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 8 (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.v7i8.7886

Abstract

This study aims to determine the effect of leadership, training, and work environment on employee performance at PT Pungkook Indonesia One Grobogan both partially (individually) and simultaneously. The research method uses quantitative descriptive analysis. The population in the study were warehouse employees with questionnaires distributed to 102 respondents. Data analysis techniques used the f test, t test, and multiple linear regression. Based on the results of data analysis in the study, it shows that leadership, training, and work environment have a significant effect on employee performance at PT Pungkook Indonesia One Grobogan. However, partially leadership does not affect employee performance as seen from the t count value (0.523)< t table (1.984) and a sig value of 0.602, so the hypothesis is rejected. Training has a significant effect on employee performance with the results of the t count value (2.374)> t table (1.984) and a sig value of 0.020, and the work environment has a t count (4.562)> t table (1.984) and a sig value of 0.000.

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