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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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Event Marketing Female Daily X Beauty dan Brand Loyalty Pengunjung Aliyyanabila Yuwono; Ratih Pandu Mustikasari
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.v7i9.8837

Abstract

This study aims to describe the brand loyalty groups among visitors of Female Daily Network after attending the Female Daily X Beauty event marketing campaign. The research is grounded in the increasing significance of event marketing as a strategic communication tool, particularly within the beauty industry. More than just a promotional platform, this event serves as a curated brand experience designed to foster emotional bonds between consumers and the brand. Using the Theory of Consumption Value (TCV) by Sheth, Newman, and Gross (1991), the study explores how functional, emotional, social, epistemic, and conditional values derived from the event influence consumers’ loyalty. A descriptive quantitative method was applied, using a Likert-scale questionnaire distributed to 100 respondents who had previously attended the event. Data analysis was performed by calculating the mean, median, and mode for five brand loyalty indicators based on Aaker’s framework: switcher buyer, habitual buyer, satisfied buyer, liking the brand, and committed buyer. The results show that "liking the brand" had the highest score among respondents, indicating a strong emotional resonance and affinity toward Female Daily Network after the event. These findings suggest that well-executed event marketing can generate deep emotional loyalty, enhancing brand attachment beyond transactional relationships. In conclusion, the study affirms that event marketing, when designed with consumer value dimensions in mind, serves as an effective approach to strengthening long-term consumer-brand relationships. This is especially relevant in today’s experience-driven market where emotional connection plays a central role in influencing brand preference and consumer loyalty.
Evaluasi Sistem Informasi Manajemen Puskesmas (SIMPUS) Menggunakan Metode National Usability-Focused Health Information System Scale (NUHISS): Studi di Puskesmas Bunguran Tengah Hetria Hayyun Namirah; Arlette Suzy Puspa Pertiwi; Ign. Wiseto P. Agung
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.v7i9.8859

Abstract

The digitalization of healthcare services in Indonesia has shown significant progress. At the primary healthcare level, one form of digitalization is the implementation of the Puskesmas Management Information System (SIMPUS), which aims to facilitate fast, accurate, and reliable information delivery by healthcare personnel. However, various usability-related challenges have emerged in its implementation. This study aimed to evaluate SIMPUS using the National Usability-Focused Health Information System Scale (NUHISS) method, with a case study conducted at Bunguran Tengah Public Health Center, Natuna Regency, Riau Islands Province, during March–April 2025. A descriptive method with a qualitative approach was employed. Participants included physicians, nurses, midwives, laboratory technicians, pharmacists, and medical record officers. Data were collected through interviews, observations, and document reviews, and analyzed using the Miles and Huberman model. The findings revealed that SIMPUS demonstrated adequate technical stability. However, system issues such as automatic logouts, data-saving failures, and information loss were still present. Although the system's response time was generally good, unexpected behaviors—such as disappearing menus, unsaved data, and inter-module inconsistencies—were found to disrupt workflow and increase the risk of service errors. Consistent data loss was also reported, although not on a daily basis. These issues led to service delays, additional administrative workload, and potential risks to patient safety. Users addressed these problems by manually recording or re-entering data, coordinating with technical teams, and conducting repeated verifications to ensure information accuracy.
Peran Mekanisme Corporate Governance dalam Meningkatkan Kinerja Keuangan Perbankan di Indonesia Irmaya Fani, Alifiya Zahra; Oktafiyani, Melati; Purwantoro; Herawati, Ratna
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.v7i10.8966

Abstract

This study aims to examine the effect of the implementation of Good Corporate Governance (GCG) on the financial performance of banking companies listed on the Indonesia Stock Exchange (IDX) during the period 2021 to 2023. GCG in this study is proxied through five indicators, namely the board of directors, independent board of commissioners, audit committee, external audit quality, and institutional ownership. Meanwhile, financial performance is measured using Return on Assets (ROA). The number of samples in this study was 87 companies, and the analysis method used was multiple linear regression. The results showed that only the board of directors variable had a significant effect on ROA. This shows that the role of the board of directors is quite important in determining the efficiency and financial performance of the company. Meanwhile, the variables of independent commissioners, audit committees, and institutional ownership do not show a significant influence on the company's financial performance.
Pengaruh Pendapatan Asli Daerah, Surplus/Defisit Anggaran, dan Dana Alokasi Umum Terhadap Pinjaman Daerah di Provinsi Sumatera Selatan Salsabila, Hilda; Kartika Rachma Sari; Yulsiati, Henny
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.v7i10.8979

Abstract

The purpose of this study is to evaluate the results of the analysis of the influence of local revenue, budget surplus/deficit and general allocation funds on regional loans in South Sumatra Province. The sampling method in this study is using saturated sampling. This study uses secondary data as information. This study uses panel data regression assisted by the Econometric views (Eviews) version 12 program. The results of this study show the results of the t-test that the surplus/deficit has a negative and significant effect on regional loans, general allocation funds have a positive and significant effect on regional loans. The results of the F test show that local revenue, budget surplus/deficit, and general allocation funds have a joint and significant effect on regional loans.
Pengaruh Transparansi, Akuntabilitas, dan Responsivitas Dana Desa Terhadap Pemerintahan Desa: Studi Kasus di Kecamatan Ngunut Aca, Ferlian; Made, Anwar; Emha Amir Fikri Anas, Dimas
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.v7i10.8993

Abstract

This resears aims to analyze the influence of transparency, accountability, and responsiveness of village funds on the performance of village governance. The main theory used in this research is Stewardship Theory, which states the existence of local administration as one of the trusted institutions in accordance with its obligations and functions. The research method employes is a quantitative approach using data collection thechniques through questionnaires filled out by village heads, village secretaries, treasurers, and heads of service sections. The collected data is numerical and is processed using the Smart PLS application. The results of this study show that transparency and accountability have a significant effect on the performance of village governance, while responsiveness does not have an effect on the performance of village governance.
Intensifikasi Pajak Restoran oleh Badan Keuangan Daerah (BAKEUDA) Kota Tegal Tahun 2021-2023 Amanda Alifia Pridianty; Mas Rasmini
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.v7i10.9002

Abstract

This research analyzes the restaurant tax intensification activities conducted by the Regional Financial Agency (Badan Keuangan Daerah, Bakeuda) of Tegal City from 2021 to 2023, with the aim of increasing restaurant tax revenue. Data collection was carried out through interviews, observations, and document studies. This research using a qualitative descriptive research method. The research findings identify six intensification efforts in accordance with (Kustiawan, 2019) implemented by Bakeuda: (1) organizational restructuring, (2) digitalization of the tax administration system, (3) installation of transaction recording devices (tapping box), (4) establishment of an integrated cross-organization team, (5) training and education for human resources, and (6) socialization of tax obligations. Although the intensification efforts have been successful, challenges related to awareness and perception persist. The study also encountered significant obstacles, including low public tax awareness, negative perceptions regarding the audit process, and difficulties in accessing tax information for small businesses. Recommendations include optimizing socialization through digital media and improving the information system to encourage tax compliance and contributions to regional development.
Pengaruh Sistem Pengendalian Internal Terhadap Siklus Produksi Barang Jadi Pada CV Zefanya Busana Mandiri Imannuela Kristina Agustien; Hermawan Triono
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.v7i9.9004

Abstract

This research aims to analyze the influence of the internal control system on the production cycle of finished goods at CV Zefanya Busana Mandiri, specifically operating in the clothing production section. This study focuses on the implementation of the five main components of internal control based on the COSO framework, namely control environment, risk assessment, control activities, information and communication, and monitoring. The type of research used is quantitative research using a questionnaire. The sampling process was conducted using purposive sampling method. The population that is the object of the research is all employees directly involved in the production process, totaling 40 employees. The analysis method applied is multiple linear regression. The result of the data analysis show that partially, only the control environment, and supervision have a significant positive impact on the production cycle, while risk assessment and control activities do not show a significant effect on the production cycle. The coefficient of determination obtained is 0,767 or 76,7% of the production cycle is influenced by the control environment, risk assessment, control activities, information and communication, and monitoring, while the remaining 23,3% of other variations is influenced by other variables not included in this study.
Analisis Implemetasi Program Lingkungan Hidup oleh Lazismu Atas Dasar Ijtihad Majelis Tarjih Muhammadiyah Bagus Ardeni; Amrizal; Iwan Setiadi
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.v7i10.9008

Abstract

This study aims to analyze the strategies and mechanisms that LazisMu can adopt to ensure alignment between its environmental objectives and operational activities. The primary focus is on the application of ijtihad and tajdid of Muhammadiyah in environmental issues, guided by Islamic economic principles. Employing a qualitative approach with a descriptive-analytical method, this study examines the Islamic economic framework within environmental contexts and the implementation of LazisMu’s environmental initiatives. Additionally, in-depth interviews were conducted to gather primary data. Findings indicate two key insights. First, LazisMu has embraced environmental ijtihad as directed by Majelis Tarjih Muhammadiyah, transitioning from a traditional philanthropic institution into a catalyst for social and environmental transformation. Since 2020, this concept has been realized through the publication of Fikih Air and programs such as “Sayangi Daratmu,” “Program Tanam Pohon,” and “Sayangi Lautmu,” emphasizing ecosystem rehabilitation and community-based waste management. Furthermore, LazisMu optimizes Islamic financial instruments by leveraging zakat, infaq, and sadaqah in progressive funding schemes, such as tree adoption models and biogas utilization as sustainable energy. To ensure long-term impact, these initiatives are monitored through IKU and IKAL, while digital education reinforces zakat’s role as a driver of socio-environmental transformation.
Pengaruh Corporate Sosial Responsibility (CSR) dan Struktur Modal Terhadap Nilai Perusahaan dengan Profitabilitas Sebagai Variabel Moderating: Studi pada Perusahaan Sektor Consumer Non-Cyclicals yang Terdaftar di BEI Periode Tahun 2020-2023 Monica Sandra Dewi; Sri Sudarsi
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.v7i10.9009

Abstract

This study aims to analyze the effect of Corporate Social Responsibility (CSR) and capital structure on firm value, as well as the role of profitability as a moderating variable. The object of this study is non-cyclical consumer sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2020-2023. The population of this study amounted to 125 companies, and those that met the sample criteria included 49 non-cyclical consumer sector companies. The firm value in this study was proxied by the Price to Book Ratio (PBV) ratio. The analysis method used was multiple linear regression with the help of SPSS software. The results of the study prove that CSR has no effect on firm value. On the contrary, capital structure has an effect on firm value. In addition, the role of profitability as a moderating variable has not been able to moderate the relationship between CSR and firm value, meaning that profitability does not strengthen or weaken the relationship. However, profitability has been shown to moderate the relationship between capital structure and firm value, which is precisely profitability weakens the relationship. This indicates that for companies that have a high level of profitability, increasing debt in the capital structure significantly reduces the value of the company.
Determinan Financial Distress Pemerintah Provinsi di Sumatera Marina Nalviantry; Rosy Armaini; Riza Wahyudi
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.v7i10.9019

Abstract

This study aims to determine the effect of the alignment of spending, budgetary solvency ratio, and growth ratio on the financial distress of provincial governments in Sumatra. The research employs a quantitative approach. The sampling method used is a saturated sampling technique, which includes all provincial governments in Sumatra. The type of data used is secondary data, obtained through documentation techniques in the form of audited financial statements, namely audit reports from 2019 to 2023. The analytical method applied is panel data regression analysis using the E-Views 12 software. The partial test results show that alignment of spending and the budgetary solvency ratio have a negative and significant effect on financial distress. The simultaneous test results indicate that expenditure alignment, budgetary solvency ratio, and growth ratio collectively have a significant effect on financial distress

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