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Contact Name
Dedi Junaedi
Contact Email
dedijunaedi@gmail.com
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+628118114379
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dedijunaedi@journal-laaroiba.com
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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
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Kab. bogor,
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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 Keselamatan dan Kesehatan Kerja Terhadap Produktivitas Kerja Melalui Disiplin Kerja Sebagai Variabel Intervening pada PT X Rizka Putri Amelia; Tangguh Dwi Pranomo
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 10 (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.v7i10.7877

Abstract

Employee work productivity is one of the main indicators in achieving organizational goals. Among the various factors that affect work productivity, Occupational Safety and Health (OHS) and work discipline play an important role. This study aims to determine the effect of OHS on employee work productivity with work discipline as a mediating variable at the Main Office of PT X. The scope of this study is limited to the analysis of the impact of OHS on work productivity through the mediating influence of work discipline. The research method used is quantitative descriptive, which provides a comprehensive picture of the phenomenon by collecting numerical and statistical data. The sampling technique used is total sampling (next to saturated), involving all 96 employees as respondents. Data collection was carried out using a structured questionnaire via Google Forms, and analyzed using SmartPLS 3.0 software through the Structural Equation Modeling (SEM) approach. This study shows that Occupational Safety and Health has a positive and significant effect on work discipline. Work Discipline has a positive and significant effect on work productivity. has a role as a mediator in the influence of Occupational Safety and Health on work productivity with a partial mediation category.
Pengaruh Influencer Marketing, Kualitas Konten, dan Diskon Harga Terhadap Keputusan Pembelian Lozy Hijab dengan Self Control Sebagai Variabel Moderasi Siti Aisyah; Afif Zaerofi
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 9 (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.v7i9.8002

Abstract

This study aims to test and analyze the influence of influencer marketing, content quality, and discounts on Lozy HIjab purchasing decisions moderated by self-control. The method in this study uses a causal quantitative method. The sampling technique in this study is the Non-Probability and Purposive sampling methods. The number of samples using the Slovin formula and there are 220 respondents. In this study, data was obtained from distributing online questionnaires. The data analysis technique uses the Partial Least Square Structural Equation Modeling (PLS-SEM) technique. The results of the study indicate that the variables of content quality and discounts have a positive and significant effect on purchasing decisions. While the influencer marketing variable has no effect on purchasing decisions. And self-control can significantly moderate the effect of discounts on purchasing decisions. Kaywords: Influencer marketing, content quality, price discount, self control, purchasing decision
Harmoni Digital dalam Keuangan Islam: Tinjauan Pustaka Tentang Kepatuhan Syariah dan Integrasi Teknologi Arifin, Samsul; Mustofa; Rachmawati, Silvia; Zahroh, Fatimatus
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 9 (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.v7i9.8163

Abstract

Digital transformation in the Islamic finance sector provides opportunities to improve financial efficiency and inclusion, but also faces complex challenges in maintaining Shariah compliance and integrating technology in line with Islamic ethical principles. This study aims to analyse the linkages between digitalisation and Shariah compliance, and identify challenges and opportunities in the integration of technology into the Islamic financial system. Using a qualitative research method based on library research, this study analyses selected literature from the Google Scholar database through a thematic approach. The results show that technologies such as blockchain, artificial intelligence (AI), and smart contracts have the potential to improve transparency and accountability, but their effectiveness is highly dependent on the design of the system in accordance with maqasid al-shariah. Key challenges include cybersecurity risks, global regulatory misalignment, and cultural resistance caused by low digital literacy. On the other hand, innovations in Islamic fintech and Shariah-based crowdfunding provide opportunities to expand access to inclusive finance. The implications of this study emphasise the importance of an adaptive regulatory framework, cross-disciplinary collaboration (including technologists, scholars, and regulators), and human resource capacity building to ensure alignment between sharia principles and technological developments. The findings provide a foundation for the development of sustainable Islamic finance policies and practices in the digital era.
Pengaruh Kepercayaan Wajib Pajak, Transparansi Pajak, dan Efektivitas Sistem Perpajakan terhadap Kepatuhan Wajib Pajak Orang Pribadi Erliya Wati, Fitri; Priono, Hero
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 9 (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.v7i9.8288

Abstract

The purpose of this study is to examine how individual taxpayer compliance is influenced by taxpayer trust, tax transparency, and system efficiency at KPP Pratama Surabaya Sukomanunggal. The research uses a quantitative approach with an explanatory method, involving 100 non-employee individual taxpayers selected using the accidental sampling technique. A sample of 100 taxpayers with a 10% margin of error was selected using Slovin's methodology. A Likert scale questionnaire is one tool used to gather data, while SmartPLS 4.0 software is used to evaluate the results using the PLS-SEM approach. The results of the study show that tax openness and the efficiency of the tax system have a positive and large influence on taxpayer compliance, whereas taxpayer trust has a positive but negligible effect. These findings indicate that system factors and information transparency are more dominant in influencing compliance compared to perceptions of institutions.
Peran Teori Budaya Organisasi dalam Meningkatkan Motivasi Dan Kinerja Karyawan di PT Ferron Par Pharmaceuticals Umi Fajriyah; Azzah Nabilah; Nandini Putri; Risya Aulia Rihadatul’aisy; Rismawati
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 9 (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.v7i9.8372

Abstract

This research investigates how organizational culture theory influences employee motivation and performance at PT Ferron Par Pharmaceuticals. All the values, norms, and practices embraced by each member of the organization are referred to as 'organizational culture,' and this can affect performance and work behavior. Organizational culture theory helps us understand how elements like leadership, communication, core values, and employee engagement can create a supportive work environment. This study shows that a strong organizational culture aligned with company values can enhance employee motivation, increase their sense of belonging to the company, and help them achieve their work targets more effectively. At PT Ferron Par Pharmaceuticals, a cooperative, creative, and quality-oriented work culture has proven to improve productivity and employee satisfaction. Thus, understanding and effectively managing organizational culture becomes a strategic factor in the development of human resources and the achievement of company goals. Therefore, a good understanding and management of organizational culture is an important strategic component to enhance human resources and achieve company objectives.
Pengaruh Literasi Keuangan, Lifestyle Hedonis dan Sikap Keuangan Pribadi Terhadap Perilaku Keuangan Andhika Bagas Prasetya; Entot Suhartono
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 9 (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.v7i9.8373

Abstract

Financial behavior is a person's ability to manage planning, budgeting, checking, managing, controlling, searching for and storing daily financial funds. One of the factors that influences financial behavior is knowledge of financial literacy. Financial literacy is the ability to make accurate judgments and make effective decisions about the use and management of free time. A hedonistic lifestyle is a person's lifestyle whose activities are seeking pleasure in life, spending time outside the home to have fun with friends, likes to buy unnecessary things, and always wants to be the center of attention around them. The author's goal is to determine the effect of financial literacy, hedonistic lifestyle and personal financial attitudes on financial behavior in students of the management study program, Faculty of Economics, class of 2020. The number of samples in this study was 100 students. The analysis technique in this study used multiple linear regression, determination of multiple correlations, t-test and F-test. The results of this study indicate that financial literacy (X1) has a significant effect on financial behavior (Y). Hedonistic lifestyle (X2) has no effect on financial behavior (Y). Personal financial attitudes (X3) have a significant effect on financial behavior (Y). Financial literacy, hedonistic lifestyle, and personal financial attitudes simultaneously have a significant influence on financial behavior.
Pengaruh Literasi Keuangan, Financial Technology, dan Motivasi Utilitarian Terhadap Pengelolaan Keuangan Mahasiswa Fitri Nurjannah, Eka; Priono, Hero
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 9 (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.v7i9.8380

Abstract

This study examines the effects of financial literacy, financial technology, and utilitarian motivation on student financial management using explanatory quantitative methods. Research subjects were Accounting students at UPN "Veteran" East Java batches 2021-2022, with 88 respondents from 713 students through Slovin formula and simple random sampling. Data collected via Google Form questionnaires using Likert scale, analyzed with PLS-SEM SmartPLS 4.0. Results show financial literacy and financial technology significantly positively affect student financial management, while utilitarian motivation is insignificant. According to Theory of Planned Behavior, rational utilitarian considerations are insufficient to drive students' actual actions due to behavioral control perception and subjective norm influences.
Efek Moderasi Religiusitas pada Pengaruh Love of Money, Money Ethics, dan Ketidakpercayaan Kepada Fiskus Terhadap Tax Evasion Salma Indah Safitri; Juli Ratnawati
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 9 (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.v7i9.8392

Abstract

Tax evasion is one of the factors causing suboptimal tax revenue in Indonesia. This phenomenon is caused by psychological and ethical factors such as love of money, money ethics, and distrust of the tax authorities that encourage taxpayers to resist tax. This study aims to determine the moderating effect of religiosity on the influence of the love of money, money ethics, and distrust of the tax authorities on tax evasion. The study used a quantitative approach with a population of students from the Faculty of Economics and Business, Accounting Study Program, Dian Nuswantoro University, Semarang. The sampling technique used purposive sampling with data analysis through descriptive tests, data instrument tests, and moderate regression analysis (MRA). The study results showed that love of money, money ethics, and distrust of the tax authorities significantly affected tax evasion. Religiosity was shown to moderate the three relationships, where a high level of religiosity can reduce the tendency of tax evasion and increase ethics regarding money. This study contributes to understanding the factors that influence tax evasion behavior and emphasizes the role of spiritual values ​​in tax compliance.
The Influence of Organizational Climate, Technical Competence, and Work Motivation on Employee Performance at the Population Control, Family Planning, Women's Empowerment, and Child Protection Offices Boyolali Regency Heni Widihastuti; Rini Handayani
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 9 (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.v7i9.8401

Abstract

This study seeks to examine and assess the impact of organizational environment, technical competence, and work motivation on employee performance at the Population Control, Family Planning, Women's Empowerment, and Child Protection Offices. The study design employs a causal quantitative methodology to ascertain the impact of the examined factors. The data collecting instrument employs validated and reliable questionnaires delivered to staff of the Population Control, Family Planning, Women's Empowerment, and Child Protection Offices. The sample analyzed in this research comprised 70 workers. This study used a saturation sampling strategy, utilizing all members of the population as samples. Data analysis was conducted via SPSS 26. The study's results indicate that the organizational atmosphere positively and significantly affects employee performance. Technical proficiency exerts a favorable and substantial impact on employee performance. Work motivation has a favorable and substantial impact on employee performance.
Pengaruh Konten Media Sosial Instagram Dealer Honda Jakarta Center dan Ulasan Pelanggan pada Google Review Terhadap Keputusan Pembelian Melalui Kepercayaan Pelanggan pada Bengkel HJC Retail Zuhria Nirahai; Istiharini
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 9 (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.v7i9.8415

Abstract

This study aims to measure the influence of social media content and customer reviews on purchase decisions through trust as an intervening variable. The total number of respondents in this study is 108 individuals who are customers of the Honda Jakarta Center workshop, have Instagram accounts, and follow the official Instagram account of Honda Jakarta Center. Data analysis in this research was conducted using the PLS 3.0 tool. The results of the study indicate that social media content influences trust, customer reviews influence trust, social media content influences purchase decisions, customer reviews influence purchase decisions, and trust mediates the relationship between both social media content and customer reviews with purchase decisions.

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