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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 Rasio Kemandirian, Rasio Efektivitas PAD, Rasio Efisiensi Belanja, dan Rasio Efisiensi Keuangan terhadap Dana Insentif Fiskal pada Pemerintah Provinsi di Indonesia Nadiyya Amanda Putri; Bainil Yulina; Yevi Dwitayanti
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.v7i10.9143

Abstract

The study aims to determine the effect of the Independence Ratio, the PAD Effectiveness Ratio, the Expenditure Efficiency Ratio, and the Financial Efficiency Ratio on Fiscal Incentive Funds partially and simultaneously in Provincial Governments in Indonesia in 2021-2023. The type of data used in this study is secondary data obtained from Provincial LKPD data in Indonesia for the 2021-2023 period sourced from the official website of the Supreme Audit Agency of the Republic of Indonesia (BPK RI). The method in this study is quantitative. The population in this study was 38 Provinces in Indonesia and used a purposive sampling technique to obtain a sample of 20 Provinces. The data analysis technique applied for this study was multiple linear regression analysis using IBM SPSS Version 26. The results of the study show that the Independence Ratio and the PAD Effectiveness Ratio have a positive and significant effect on Fiscal Incentive Funds, the Expenditure Efficiency Ratio has a negative and significant effect on Fiscal Incentive Funds, while the Financial Efficiency Ratio has no effect on Fiscal Incentive Funds. The Independence Ratio, PAD Effectiveness Ratio, Expenditure Efficiency Ratio, and Financial Efficiency Ratio simultaneously have a positive and significant effect on Fiscal Incentive Funds.
Pengaruh Pengelolaan dan Pemanfaatan Sarana Prasarana Terhadap Efektivitas Kerja Pegawai Badan Pemeriksa Keuangan M. Falih Windi Iqram Nugroho; Firmansyah; Rosy Armaini
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.v7i10.9144

Abstract

The purpose of this study is to examine how the management and use of facilities and infrastructure affects the productivity of workers at the Audit Board of the Republic of Indonesia (BPK) Representative Office of South Sumatra Province. Thirty respondents make up the study's population. Employees of the BPK Representative Office of South Sumatra were given questionnaires as part of the quantitative survey research methodology. Multiple linear regression was used to examine the data using the SPSS software. The findings of the partial test demonstrate that infrastructure and facilities management significantly and favorably affects employee productivity. Similarly, the efficacy of employees' work is positively and significantly impacted by the use of infrastructure and amenities. The findings of the simultaneous test show that employee job effectiveness is positively and significantly impacted by both facility and infrastructure management and usage.
Pengaruh Sistem Manajemen Lingkungan, Manajemen Aset, Struktur Modal, Kepemilikan Saham Publik Terhadap Kinerja Keuangan pada Perusahaan Sektor Energi Tahun 2021-2023 Dimas Aditya Nugroho; Shafrani Dizar
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.v7i10.9148

Abstract

                 This study aims to analyze the effect of Environmental Management System, Asset Management, Capital Structure, and Public Share Ownership on Financial Performance in energy sector companies listed on the IDX in 2021-2023. The research methodology used is a quantitative approach with a data collection technique, namely purposive sampling obtained from annual reports and sustainability reports of energy sector companies listed on the Indonesia Stock Exchange, so that a total sample of 141 samples was obtained. Data were analyzed using Eviews12 with the panel data regression method. The results of the study indicate that simultaneously, Environmental Management System, Asset Management, Capital Structure, and Public Share Ownership affect the company's financial performance. Partially, Environmental Management System and Asset Management have a positive effect on Financial Performance, while Capital Structure and Public Share Ownership have a negative effect on Financial Performance.
Faktor-faktor yang Mempengaruhi Belanja Modal pada Provinsi di Sumatera dan Jawa Kareena Priangka Putri; Choiruddin; Okky Savira
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.v7i10.9150

Abstract

This purpose of this study to determine how capital expenditure in the 16 provinces located in Sumatra and java from 2019 to 2023 is influenced by locally generated revenue, special allocation funds, and the remaining budget surplus. The sampling technique used in this research is saturated sampling. This research utilizes secondary data and hypothesis testing tools using the statistical Product and Service Solutions (SPSS) software versions 26, with the data analysis method employed being multiple linier regression. The partial hypothesis test results show that regional original revenue and budget surplus have a positive and significant effect on capital expenditure. In contrast, special allocation funds have a negative and significant effect on capital expenditure. Simultaneously, the results indicate that regional original revenue, special allocation funds, and budget surplus, collectively hava a positive and significant influence on capital expenditure.
Penerapan Akad Musyarakah dan Musyarakah Mutanaqisah dalam Pembiayaan Proyek Jalan Tol: Studi Analisis Implementasi dan Tantangan di Indonesia Abdul Fattah; Oyo Sunaryo Mukhlas
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.v7i9.9159

Abstract

This research examines the implementation of musyarakah and musyarakah mutanaqisah contracts in financing toll road infrastructure in Indonesia. The significant funding required for toll road development presents an opportunity for Islamic banking to contribute through partnership-based financing instruments. This study analyzes financing structures, compliance with Sharia principles, risk allocation, and implementation challenges through real cases in Indonesia, such as the Trans-Java Toll Road, the Serpong-Balaraja Toll Road, and the Cileunyi-Sumedang-Dawuan (Cisumdawu) Toll Road. This research uses a descriptive qualitative approach with content analysis of legal documents and financial reports. The results show that innovative Sharia financing structures can overcome the limitations of conventional investment, but are still faced with challenges in regulation, contract standardization, and the capacity of Islamic financial institutions in financing large-scale project.
Analisis Spillover Effect Pertumbuhan Ekonomi Antar Kabupaten/Kota di Kawasan Gerbangkertosusila Provinsi Jawa Timur Agustian Mahendra Putera; Mohammad Wahed
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.v7i9.9164

Abstract

Uneven economic growth in the Gerbangkertosusila region of East Java raises questions about the extent of spillover effects from economic centers such as Surabaya to surrounding districts and cities. This study aims to analyze the causal relationships in regional economic growth and identify the presence of economic spillover effects within the area. Using a quantitative approach through Granger Causality Test and Vector Error Correction Model (VECM), the research examines Gross Regional Domestic Product (GRDP) constant price (ADHK) data from 2000 to 2023 across six districts/cities in Gerbangkertosusila. The findings reveal both unidirectional and bidirectional causal relationships between several regions, and the presence of both positive (spread effect) and negative (backwash effect) spillovers. These effects reflect complex interdependencies driven by absorptive capacity, infrastructure connectivity, and local government policy. The implications highlight the need for integrated regional development planning to harness inclusive and sustainable economic growth benefits.
Analisis Faktor yang Mempengaruhi Indeks Pembangunan Manusia (IPM) di Kabupaten Tuban Setya Surya Wardhana; Riko Setya Wijaya; Putra Perdana
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.v7i10.9167

Abstract

Human development is an important indicator in assessing the success of a region's development, which is reflected through the Human Development Index (HDI). In 2023, Tuban Regency ranked 11th in terms of the highest GRDP per capita in East Java with a value of Rp41,018 thousand, but the achievement of the Human Development Index (HDI) was still low, namely 70.34% and ranked 27th. This study aims to analyze the factors that influence the Human Development Index (HDI) in Tuban Regency. This study uses a quantitative descriptive method with time series data for 15 years (2009–2023) with the help of SPSS version 27. The analysis was carried out using multiple linear regression and classical assumption tests. The results showed that the variables GRDP per capita, Life Expectancy, and Level of Disturbance have a significant effect on the Human Development Index (HDI). Meanwhile, Expected Years of Schooling and Poverty Level did not show a significant effect. These findings empirically state that improving the quality of health, people's purchasing power, and reducing poverty have a very important and strategic role in encouraging the acceleration of human development in Tuban Regency in a comprehensive and sustainable manner.
Pengaruh Kualitas Sistem, Informasi dan Layanan Sistem ERP Terhadap Kepuasan UMKM JABODETABEK Jasmine Vyrza Qonita; Christina Dwi Astuti; Mulyadi Siregar
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.v7i10.9168

Abstract

This research aims to determine the quality of the system, the quality of information, and the quality of service for using the Enterprise Resource Planning (ERP) system on the statisfication of Micro, Small, and Medium Enterprise (MSME) players in the JABODETABEK area. The population in this study were MSME players who used the ERP system for their daily business activities and were in the JABODETABEK area. The sample data collection technique used purposive sampling with a research instrument in the form of a 5-point Likert scale questionnaire as a variable measurement. The number of samples selected was 145 samples. The data analysis method used is Structural Equation Modeling (SEM) analysis. The results showed that system quality, information quality, and service quality had a positive effect on ERP system user satisfaction.
Pengaruh Safety Culture Terhadap Implementasi Safety Performance di Perusahaan Bandar Udara Nico Apriandra Caesariansyah; Maulana, Adipura Danang
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.v7i9.9169

Abstract

This study aims to evaluate the influence of safety culture on safety performance at Dewadaru Airport in Karimunjawa. Although several safety aspects have been implemented, issues such as suboptimal infrastructure and weak inter-unit coordination are still present. The research uses a descriptive quantitative approach, with data collected through questionnaires distributed to operational personnel and analysis of task execution logbooks. The data were analyzed using validity and reliability tests, classical assumption tests (normality and heteroscedasticity), and simple linear regression to determine the effect of safety culture on safety performance. The results show that safety culture has a significant influence on safety performance, with a t-value of 6.884, which is greater than the t-table value of 1.679, and a regression coefficient of 0.643. The Adjusted R Square value of 0.497 indicates that safety culture explains 49.7% of the variation in safety performance. These findings are supported by logbook data, which show that safety procedures are consistently followed despite technical challenges. Therefore, strengthening safety culture is essential to continuously improve safety performance.
Pengaruh Ukuran Pemerintah Daerah, Kekayaan Daerah, Kemandirian Daerah dan Tingkat Ketergantungan Pemerintah Daerah Terhadap Tingkat Pengungkapan Laporan Keuangan Pemerintah Daerah Provinsi di Pulau Sumatera Selly Novanda Sari; Firmansyah; Siska Aprianti
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.v7i10.9177

Abstract

Disclosures that must be made in the regional government financial report are mandatory to create a transparent and accountable government, the purpose of this study is to determine the effect of Regional Government Size, Regional Wealth, Regional Independence and Level of Regional Government Dependence on the Level of Disclosure of Regional Government Financial Reports partially and simultaneously in the Regional Government of Sumatra Island in 2021-2023. The type of data used in this study is secondary data obtained from the LKPD data of the Province in Sumatra Island for the period 2021-2023 which is sourced from the official website of the Audit Board of the Republic of Indonesia (BPK RI). The population in this study was 10 Provinces in Sumatra Island and used saturated samples. The data analysis technique used for this study was multiple linear regression analysis using IBM SPSS Version 25. The results of the study showed that the Size of the Regional Government had a positive and significant effect on the Level of Disclosure of LKPD, Regional Independence and Level of Dependence of the Regional Government had a negative and significant effect on the Level of Disclosure of LKPD, while Regional Wealth had no effect and was not significant on the Level of Disclosure of LKPD.

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