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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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Pengaruh Disiplin Kerja dan Keselamatan Kesehatan Kerja (K3) Terhadap Kinerja Karyawan Harian pada PT. Nico Jaya Pratama Kab. Karawang Vidia Nur Fauziah; Budi Rismayadi; Wike Pertiwi
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.v7i8.7945

Abstract

This research was conducted at PT. Nico Jaya Pratama Karawang. The aim of this research is to determine the influence of work discipline and occupational health and safety (K3) on daily employee performance at PT. Nico Jaya Pratama, Karawang Regency, both partially and simultaneously. The population in this study was 50 daily employees. The sampling method in this research uses a saturated sample or census. The data used is primary data and secondary data. The data analysis method used is the multiple linear regression method. The research results show that work discipline partially influences the daily performance of employees at PT. Nico Jaya Pratama. Occupational safety and health (K3) partially influences daily employee performance at PT. Nico Jaya Pratama. Simultaneously work discipline and occupational safety and health (K3) have an influence on daily employee performance at PT. Nico Jaya Pratama. The great influence of work discipline and occupational safety and health (K3) on daily employee performance is shown by the coefficient of determination of 0.355. This shows that 35.5% of employee performance is influenced by work discipline and occupational safety and health (K3) and the remaining 0.645 or 64.5% is influenced by other variables not used in this research.
Pengaruh Kepuasan Kerja dan Disiplin Kerja Terhadap Kinerja Karyawan pada Salon Kecantikan RC’L Aesthetic Karawang Selvi Ilalia; Budi Rismayadi; Wike Pertiwi
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.v7i8.7951

Abstract

This research aims to analyze the influence of job satisfaction and work discipline on employee performance at the RC'L Aesthetic Karawang Beauty Salon. The research method used is quantitative with saturated techniques (Total Sampling), with a population of 45 employees. Data were collected using a questionnaire and analyzed using the multiple linear regression method. These results indicate that job satisfaction has a significant positive influence on employee performance, with a regression coefficient value of 0.109 and a significance value of 0.036. Work discipline also has a significant effect on employee performance with a regression value of 0.487 and a significance value of 0.001. Simultaneously, these two variables contribute 39.7% to the variation in employee performance. This research emphasizes the importance of managing job satisfaction and integrated work discipline to increase productivity and service quality. This research can be a reference for management in increasing employee job satisfaction and strengthening and strengthening a culture of discipline, balance between work and employee personal relationships in order to achieve optimal performance.
Pengaruh Kinerja ESG, Green Innovation, dan Struktur Modal Terhadap Nilai Perusahaan: Peran Mediasi Kinerja Keuangan: Studi Empiris pada Perusahaan yang Terdaftar di Indeks Kompas 100 Periode 2020-2022 Siti Haisyah; Giriati; Wendy
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.v7i8.7961

Abstract

Currently, attention to sustainable development is increasing along with global awareness of environmentally responsible business practices. The application of these sustainability principles drives changes in corporate business practices, which focus on managing environmental, social, and governance aspects, as well as green innovation to support the long-term sustainability of the company. This study analyzes the effect of ESG performance, green innovation, and capital structure on firm value with financial performance as a mediating variable. The study population is companies listed on the Kompas 100 Index for the period 2020–2022, using panel data regression and the Sobel test. The results show that ESG performance and green innovation have a positive and significant effect on financial performance, but are not significant on firm value. Capital structure has a negative effect on financial performance, but has a positive and significant effect on firm value. Financial performance has a positive and significant effect on firm value, but does not mediate the relationship between ESG performance, green innovation and capital structure, on firm value.
Analisis Reaksi Pasar Saham di Sektor LQ45 Sebelum dan Sesudah Peristiwa Peringatan Darurat Garuda Biru: Studi Average Abnormal Return dan Trading volume activity Annisa Abdullah; Wendy
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.v7i8.7962

Abstract

The Blue Garuda Emergency Alert event was first announced on August 21, 2024, through the Instagram account of Narasi by Najwa Shihab. This study aims to analyze the stock market reaction before and after the event, focusing on companies included in the LQ45 stock index on the Indonesia Stock Exchange. Hypothesis testing was conducted using a paired sample t-test for Average Abnormal Return (AAR) with SPSS, while Trading Volume Activity (TVA) was tested using the Wilcoxon Signed-Rank Test due to the non-normal distribution of the data. This event study observes a 10-day window before and after the Blue Garuda Emergency Alert event. The expected return was calculated using the market model with an estimation period of 200 trading days. The results of the study indicate a significant difference in Average Abnormal Return (AAR) before and after the event, with a significance value of 0.027. Additionally, Trading Volume Activity (TVA) also showed a highly significant change, with a significance value of 0.000. These findings suggest that the Blue Garuda Emergency Alert had a tangible impact on the stock market, both in terms of abnormal returns and trading volume activity, reflecting the market's reaction to the event.
Analisis Green Accounting Sebagai Implementasi Sustainable Development pada Industri Kimia di Karawang: Studi Kasus PT. Timuraya Tunggal Rd. Vera Gartika Kusumah; Lilis Lasmini; Hendri Nur Ardiansyah
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.v7i8.7963

Abstract

This study aims to analyze the implementation of green accounting in the context of sustainable development at PT Timuraya Tunggal Karawang, which serves to provide environmental information to stakeholders. The method applied is descriptive qualitative using observation, interview, and literature study techniques. Data analysis was conducted using the Miles & Huberman model which includes data reduction, data presentation, and conclusion drawing. The research findings show that the company has allocated costs for environmental activities, but it has not been specifically recorded in the financial statements. The implementation of sustainable development is carried out through the Triple Bottom Line (TBL) approach, including the implementation of Corporate Social Responsibility (CSR) programs in Anggadita Village. In addition, the company also participated in the PROPER program and achieved a Blue rating, indicating compliance with environmental management standards.
Systematic Literature Review (SLR) Makna Halalan Thayyiban Bagi Konsumen Muslim pada Produk Makanan di Kabupaten Gresik: Studi Fenomenologi di Toko UD Adji Jaya Makmur Walid In'am Ahmad; Iskandar Ritonga; Mugiyati; Lilik Rahmawati
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.v7i8.7976

Abstract

Halalan thayyiban is an important legitimacy that must be owned by every business, especially in food products or products such as beauty and so on as a benchmark for safety and to increase consumer awareness of the importance of using products that already have halal certification and food labeling logos greatly affect the quality of the product. This study aims to determine how the public's perception, especially for Muslim consumers, is in understanding or interpreting food products that are halal thayyiban and how to solve problems related to challenges and opportunities faced by Indonesia in halal certification of food products that are in accordance with applicable BPJPH or LPH regulations. This study uses the SLR paradigm approach or systematic literature review obtained from journals that have been published from 2015 to 2024 after being traced, the results obtained show that there is still a lack of public understanding of the importance of halal certification for a food product because many people still think that food products that do not contain pork, alcohol and the like are included in products that are halal for consumption, but halal standardization is not only seen in terms of product ingredients but also from the production process of using clean kitchen utensils, kitchen sanitation or clean production areas and the like which are very important aspects in assessing the halal standardization of food products that are in accordance with applicable procedures and currently the demand for foreign products, especially halal-certified food or beauty products, is in great demand abroad because it is considered that the goods to be consumed have standardization and go through a very strict process so that they are considered safe for direct consumption can increase the export value of Indonesia in advancing MSME products, especially the halal industry which is currently increasing
Pengaruh Pemanfaatan Dana Zakat dalam Mengentaskan Pertumbuhan Ekonomi Serta Kemiskinan di Provinsi Sumatera Utara Naili Nuril Aufa Manik; Miftakhul Choiri
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.v7i8.7990

Abstract

Poverty reduction in Indonesia is the government's main focus in achieving the goals of economic development and better welfare of the population. In the Islamic context, there is an order to pay zakat. As a country with a majority Muslim population, it is hoped that the implementation of zakat can be a solution to overcome the problem of poverty. The obligation to pay zakat is an integral part of Muslim religious practice. This research aims to explore how the management and use of zakat can play a role in reducing poverty in North Sumatra Province. The research method used is quantitative. The research results show that variable population growth does not have a significant influence on zakat, with a probability value of 39%. However, variable poverty shows a significant influence on zakat.
Determinan Keputusan Nasabah dalam Memilih Produk Tabungan Easy Wadiah pada Bank Syariah Indonesia Wafia Multazima; Ika Khusnia Anggraini
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.v7i8.7996

Abstract

This research aims to analyze service quality, consumer knowledge, religiosity and location on customer decisions in choosing Wadiah Bank Syariah Indonesia savings products in East Java Province. This research uses quantitative methods with SEM-PLS analysis. The data collection method is through distributing questionnaires, which are measured using a Likert Scale. The population in this research is people who have easy wadiah savings in East Java Province. The research results show that the variables of service quality, consumer knowledge and religion have a significant positive effect on consumer decisions, while the location variable does not have a significant effect on consumer decisions
Pengaruh Pay Satisfaction, Supervisor Support, Career Development, Worklife Balance dan Workload Terhadap Job Satisfaction Pegawai di PT PLN (Persero) UID Suluttenggo Roman Kanta Sting Ruminggo; Zoel Hutabarat
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.v7i8.7998

Abstract

                    The aim of this research is to determine the influence of Pay Satisfaction, Supervisor Support, Career Development, Worklife Balance and Workload on Job Satisfaction. In this research, the cross-sectional method was used to obtain quantitative data from questionnaires distributed online. The questionnaire was taken and modified based on existing questions from previous literature. Data was obtained from 206 respondents who were members of the population who were organic employees at PT PLN (Persero) UID Suluttenggo using probability sampling techniques. The data was then analyzed using Smart PLS4 software. The research results show that there is a positive relationship between Pay Satisfaction, Supervisor Support, Career Development and Worklife Balance on Job Satisfaction, but Pay Satisfaction does not show a significant relationship. Meanwhile, Workload was found to have a negative effect on Job Satisfaction. The results of this research provide managerial implications that will help companies increase job satisfaction. There are several limitations to this research, so it is followed by recommendations for further research.
Peran Profitabilitas Sebagai Moderasi dalam Hubungan ESG Terhadap Manajemen Laba Nabila Faizah Az-Zahara; Lismawati
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.v7i8.8006

Abstract

Earnings management refers to the deliberate efforts by company management to choose applicable accounting standards in the preparation of financial statements with the objective of achieving specific predetermined targets such as attracting investor interest, meeting market expectations, or preserving the company's reputation among stakeholders. This study aims to examine and evaluate the impact of Environmental, Social, and Governance (ESG) factors on earnings management, as well as assess the role of profitability as a moderating variable. The research employs a quantitative approach using secondary data and applies panel data regression analysis and Moderated Regression Analysis (MRA) through the statistical software EViews 12. The population comprises manufacturing firms listed on the Indonesia Stock Exchange (IDX) during the 2020–2023 period, with a sample of 140 companies selected through a purposive sampling technique. The findings indicate that ESG significantly and negatively influences earnings management. However, profitability does not serve as a effective moderating variable in the relationship between ESG and earnings management.

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