cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Dedi Junaedi
Contact Email
dedijunaedi@gmail.com
Phone
+628118114379
Journal Mail Official
dedijunaedi@journal-laaroiba.com
Editorial Address
Lembaga Publikasi Ilmiah (LPI) Institut Agama Islam (IAI) Nasional Laa Roiba Bogor Jl Raya Pemda Pajeleran Sukahati No 41 Cibinong, Bogor 16913 Telp 021-8757150 HP 08118114379 Email: alkharaj@journal-laaroiba.com Web http://journal-laaroiba.com/ojs/index.php/alkharaj
Location
Kab. bogor,
Jawa barat
INDONESIA
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
 168   169   170   171   172 
Pengaruh Kompensasi Eksekutif, Beban Pajak Tangguhan dan Faktor Lainnya Terhadap Penghindaran Pajak Hanuna Zahra Ghassani; Retno Indah Hernawati
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.v7i8.8074

Abstract

This study aims to collect direct evidence that shows how tax avoidance is influenced by leverage, profitability, firm size, capital strength, audit committee, executive compensation, and deferred tax expense. The research population from the Non-Cylical Consumer category in the food and beverages sub-sector listed on the Indonesia Stock Exchange (IDX) uses 44 companies with a total of 120 samples selected through purposive sampling method, for three years (2021-2023). The method used in this research is panel data regression analysis with Eviews 12 analysis tool. The results showed that company size and audit committee affect tax avoidance while profitability, leverage, capital intensity, executive compensation, and deferred tax expense have no effect on tax avoidance. Company size affects tax avoidance through the ability to optimize complex transaction structures and accessibility to tax expertise, while the audit committee is influential because of its involvement in fiscal strategies that sometimes prioritize tax efficiency over its normative oversight function.
Performance Analysis of Islamic Equity Mutual Funds and Conventional Equity Mutual Funds During 2019-2023 Period Shafwah, Naila Yumna; Suryomurti, Wiku
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.v7i8.8089

Abstract

This study aims to analyze and compare the performance of Islamic equity mutual funds and conventional equity mutual funds in Indonesia during the 2019–2023 period, particularly throughout the pandemic and post-pandemic phases. The method employed is descriptive quantitative with a comparative approach involving 18 Islamic and 56 conventional mutual funds registered in Bareksa. Performance is assessed using three risk-adjusted return metrics: Sharpe Ratio, Treynor Ratio, and Jensen’s Alpha, based on monthly NAV data and benchmarked against JCI and ISSI. The findings reveal that, on average, both fund types showed negative performance under Sharpe and Treynor, while Islamic funds outperformed in Jensen’s Alpha, indicating superior excess returns beyond systematic risk expectations. T-test results indicate no significant differences between the two fund types across all three performance indicators. These findings imply that Islamic equity mutual funds can be a viable investment alternative, especially for investors seeking Sharia-compliant options.
User Generated Content, Firm Generated Content, Celebrity endorser terhadap Kepercayaan Merek pada overclaim Serum Azarine di TikTok Gusfiani, Vivi; Aqmala, Diana; Anomsari, Ariati; Kurniawan, Rudi
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.v7i8.8116

Abstract

This study aims to analyse the influence of User generated content (UGC), Firm generated content (FGC), and Celebrity endorser on brand trust with a case study of Azarine's OVERCLAIM Serum product on the TikTok platform. TikTok, as a social media with rapid growth, is a strategic place for companies to utilise creative content so that it can influence brand trust. The research method used is quantitative method. The population of this study were TikTok users and users of Azarine Niacinamide 10% + Dipotassium Glycyrrhizate Glorious Serum products. The sample used was 100 respondents. The sample technique used was purposive sampling which was obtained from distributing online questionnaires. The type of data used are primary and secondary data. The data collected will be analysed through IBM SPSS version 25.0. The results showed that user generated content has a positive and significant effect on brand trust, firm generated content has a significant positive effect on brand trust, and celebrity endorsers have a significant positive effect on brand trust.
Dampak Perceived Environmental Knowledge dan Green Product Terhadap Purchase Decision Melalui Green Awareness: Studi pada Pengguna Produk the Body Shop di Kota Jepara Lailii Shofiyaa; Nurul Komaryatin
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.v7i8.8123

Abstract

The purpose of this study was to determine the effect of perceived environmental knowledge and green products on purchase decisions through green awareness. The data source used in this study was the distribution of questionnaires to users of The Body Shop products in Jepara as many as 160 respondents. The sampling technique was based on purposive sampling technique where samples were taken from members of the population using specified criteria. The data analysis used was sem-partial least square (pls). The results of the analysis stated that there was a significant influence of the variables perceived environmental knowledge, green products, green awareness on purchase decisions
Dampak Pandemi COVID-19 terhadap Tingkat Pengangguran dan Strategi Pemulihan Pasar Tenaga Kerja Ariana Herawaty; Dwi Rahayu; Alea Naura Ramadhanty; Yahya Amiria Syifaa; Tianata Octia Pasha Hepieni; Muhammad Iqbal Fafallyanuri; Salfa Apriliane
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.v7i8.8148

Abstract

The COVID-19 pandemic significantly disrupted Indonesia labor market, causing the national unemployment rate to rise from 4,9% in early 2020 to 7,07% by August 2020.Although it declined to 6.49% in 2021, many workers shifted to informal and low-productivity jobs. This shift reflects deeper structural issues such as skill mismatches and high informality. This paper analyzes the pandemic’s impact on unemployment and evaluates key recovery strategies. Based on data from BPS and recent studies. Government responses include the Pre-Employment Card program, aimed at vocational upskilling, and broader reforms like the Job Creation Law. While digital economy growth (e-commerce) offered new opportunities, challenges remain in improving digital skills and job quality. Overall, strengthening job training, promoting inclusive policy reform, and accelerating digital transformation are essential for sustainable labor market recovery in Indonesia.
Peran Perangkat Desa dalam Akuntabilitas Pengelolaan Dana Desa: Studi Kasus Desa Raharja Kecamatan Wonosari Kabupaten Boalemo Provinsi Gorontalo Siskawati Nur; Siti Pratiwi Husain; Lukman Pakaya
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.v7i8.8150

Abstract

This study aims to determine the role of Raharja Village apparatus in accountability of village fund management. The data in this study uses a descriptive qualitative method. Data sources were obtained from the observation, interview and documentation stages. Based on this study, it can be concluded that the role of village apparatus in accountability of village fund management in Raharja Village, Wonosari District, Boalemo Regency in 2024 as a whole can be considered to have run well. This is proven by the village apparatus who have carried out their duties in managing village funds well. However, there are several tasks that are carried out by other village officials due to a lack of understanding in the village officials concerned. Such as in the preparation of expenditure transaction reports that should be carried out by the treasurer, but are instead carried out by the secretary. Therefore, it is necessary to improve the quality of knowledge and skills of village officials to support their performance in running the village government.
Analisa Minat Nasabah PT. BPR Chandra Muktiartha dengan Strategi Marketing Mix Tobit Lala Sadodolu; Nerys Lourensius; Asih Endah Subandiyah
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.v7i8.8173

Abstract

This study aims to evaluate the impact of the marketing mix strategy (7Ps) - which includes product, price, place, promotion, people, process, and physical evidence - on customer attraction at PT BPR Chandra Muktiartha. The approach used is quantitative with multiple linear regression analysis techniques through SPSS software version 25. The study involved 100 respondents who are active customers of the bank. The results show that overall, the seven components of the marketing mix have a significant influence on customer interest. Individually, six variables namely product, price, promotion, people, process, and physical evidence proved significant, while the place variable did not have a significant impact. The coefficient of determination of 0.610 indicates that 61% of the variation in customer interest is explained by the variables in the marketing mix. The findings provide important input for BPR management to design a more optimal marketing strategy to reach and retain customers.
Serikat Pekerja Indonesia dalam Memperjuangkan Upah Layak dan Perlindungan dari PHK Massal: Studi Kasus PT Sri Rejeki Isman Tbk (Sritex) Bintang Salma Nafilah; Rieka Aditia Pratiwi; Siska Ayu Wulandari; Putri Agnessia Pramudita; Tifia Merry Imtyas; Aldi Mufid Faiza
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.v7i8.8183

Abstract

Trade unions have an important role in protecting workers' rights, especially in fighting for decent wages and protection against mass layoffs. This study examines the role of trade unions in Indonesia in efforts to improve the welfare of their members through a case study at PT Sri Rejeki Isman Tbk (Sritex), where Sritex is the largest textile company in Indonesia that experienced a mass layoff case. This paper explains the various roles of trade unions in negotiations with companies and the challenges faced by trade unions such as company financial pressure, weak bargaining position in the negotiation process and limited worker participation in company decision-making. This paper also emphasizes the importance of increasing the capacity of trade unions such as through member training programs and strengthening advocacy strategies. In addition, building effective social communication between trade unions, management and the government in order to realize sustainable industrial relations amidst the challenges of the globalization era.
Pengaruh Profitabilitas, Capital Intensity, Ukuran Perusahaan, dan Sales Growth Terhadap Agresivitas Pajak Marcel Ruly Pratama; Purwantoro; Melati Oktafiyani; Lilis Setyowati
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.v7i8.8186

Abstract

This research aims to identify the impact of capital intensity, company size, profitability and sales growth on tax aggressiveness in consumer non-cyclical sector companies listed on the IDX during the period 2020 to 2023. This type of research is quantitative, with secondary data obtained from the company's financial statements. The population in this research is consumer non-cyclical sector companies listed on the IDX for the period 31 December 2023. There are 125 companies in the study's population. During the study period, 152 data points were sampled using the purposive sampling method. Data analysis technique using panel data regression using Eviews version 12. The results capital intensity variable has an effect on tax aggressiveness. While profitability, company size, and sales growth do not have an effect on tax aggressiveness.
Pengaruh Current Ratio, Return On Asset (ROA) dan Debt To Equity Ratio (DER) Terhadap Harga Saham dengan Nilai Perusahaan Sebagai Variabel Moderasi pada Perusahaan Sektor Perbankan yang Terdaftar di Bursa Efek Indonesia (BEI)Tahun 2021 – 2024 Wiwin Puspitasari; Sintia Safrianti; Fauzan
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.v7i8.8195

Abstract

This study aims to analyze the simultaneous and partial effects of Current Ratio (CR), Return on Asset (ROA), and Debt to Equity Ratio (DER) on stock prices, while considering the role of Firm Value as a moderating variable. The sample consists of banking sector companies listed on the Indonesia Stock Exchange (IDX) during the 2021 to 2024 period, selected using a purposive sampling method. Secondary data were obtained from annual financial statements, and hypothesis testing was conducted using panel data regression analysis and Moderated Regression Analysis (MRA) through E-Views 13. The results indicate that the Debt to Equity Ratio (DER) has a positive and significant effect on stock prices, whereas the Current Ratio (CR) and Return on Asset (ROA) show no significant impact. Furthermore, Firm Value is proven to moderate the relationship between Debt to Equity Ratio (DER) and stock prices but does not moderate the influence of Current Ratio (CR) and Return on Asset (ROA). These findings offer valuable implications for corporate management and investors in making financial decisions based on fundamental financial indicators.

Page 170 of 224 | Total Record : 2235

 168   169   170   171   172 

Filter by Year

2023 2026


Reset
Filter By Issues
All Issue Vol. 8 No. 4 (2026): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 8 No. 3 (2026): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 8 No. 2 (2026): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 8 No. 1 (2026): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 12 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 11 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 10 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 9 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 8 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 7 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 6 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 5 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah  Vol. 7 No. 4 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 3 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 2 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 1 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 12 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 11 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 10 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 9 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 8 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 7 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 6 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah (in Press) Vol. 6 No. 5 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 4 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 3 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 2 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah  Vol. 6 No. 1 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah  Vol. 5 No. 6 (2023): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah  More Issue