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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 Content Marketing dan Social Media Influencer terhadap Brand Awareness Eca Ayu Pratama; Ajeng Aquinia
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.v7i10.9178

Abstract

This study aims to determine the extent to which Content Marketing and Social Media Influencers influence the level of Brand Awareness of Emina products among consumers. This study was conducted using a survey method on 100 respondents who were familiar with and had used Emina products. The sampling technique used was purposive sampling, and the primary data was analyzed using SPSS. The results of this study indicate that both Content Marketing strategies and Social Media Influencers have a positive and significant impact on Brand Awareness, particularly among the 17-30 age group. Based on the research findings, it can be concluded that marketing strategies involving digital content and collaborations with social media influencers are effective approaches in enhancing Emina's Brand Awareness.
Pengaruh Dana Perimbangan dan Sisa Lebih Pembiayaan Anggaran Terhadap Belanja Modal Kabupaten/Kota di Provinsi Bangka Belitung Bella Rahma Sary; Kartika Rachma Sari; Sandrayati
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.v7i10.9180

Abstract

This study aims to analyze the effect of the Balancing Fund and Budget Surplus (SILPA) on Capital Expenditure in regency/municipal governments of the Bangka Belitung Province during the 2019–2023 period. The research method used is quantitative with an associative approach. The data used are secondary data sourced from audited budget realization reports obtained from the official websites of DJPK and BPK RI. The analysis technique employed is multiple linear regression using SPSS version 26. The results show that partially, the Balancing Fund does not have a significant effect on Capital Expenditure, while SILPA has a positive and significant effect. Simultaneously, the Balancing Fund and SILPA significantly influence Capital Expenditure. The Adjusted R Square value of 0.227 indicates that 22.7% of the variation in Capital Expenditure can be explained by the Balancing Fund and SILPA, while the rest is influenced by other factors outside the model. These findings imply that effective planning and management of SILPA can encourage an increase in regional capital expenditure.
Kunci Kinerja Perusahaan Energi: Good Corporate Governance, Ukuran Perusahaan, dan Leverage Kustiningsih; Sulistyo; Irma Tyasari
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.v7i9.9190

Abstract

 This research was conducted using quantitative methods, specifically observational analytical studies aimed at analyzing the correlation between variables, namely good corporate governance represented by independent commissioners, managerial ownership, institutional ownership, audit committees, firm size, and leverage on company performance assessed by Return On Assets (ROA) as the dependent variable. This study focuses on 87 energy companies listed on the Indonesia Stock Exchange (BEI) as the population, and by using purposive sampling technique, 56 samples were obtained. The data used is sourced from the annual reports of energy companies from 2021 to 2024. The results of this study indicate that institutional ownership and firm size affect company performance (ROA), while independent commissioners, managerial ownership, audit committees, and leverage do not affect company performance (ROA).
Pengaruh Sustainability Reporting Terhadap Kinerja Keuangan pada Perusahaan Sektor Energi yang Terdaftar di Bursa Efek Indonesia (BEI) Tsyaniah, Tsyaniah; Silvia, Mega
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.v7i10.9194

Abstract

This study aims to evaluate the effect of sustainability reporting on financial performance in energy sector companies listed on the Indonesia Stock Exchange (IDX). Sustainability aspects are examined through three main dimensions, namely the economic, social and environmental dimensions. Financial performance is measured by the Return on Equity (ROE) indicator. A total of 64 companies were sampled using a purposive sampling approach for the period 2023. Data analysis was carried out using multiple linear regression methods. The analysis results show that the economic and social dimensions have a significant effect on ROE, while the environmental dimension does not show a significant effect. This study implies that strong sustainability disclosures, especially on economic and social aspects, can encourage the improvement of the company's financial performance.
Pengaruh Self Efficacy, Motivasi Kerja, Soft Skill, dan Hard Skill terhadap Kinerja Karyawan PT. Gemilang Adi Perkasa Romandhon, Obi Nur; Budi Santosa, Agus
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.v7i10.9212

Abstract

The purpose of this study was to determine how the performance of PT. Gemilang Adi Perkasa employees is influenced by self-efficacy, work motivation, soft skills, and hard skills. Sample. The population studied in this study was 105 employees of PT Gemilang Adi Perkasa. Sampling was conducted using a saturated sampling technique. This study used primary data with a data hypothesis testing tool using Statistical Product and Service Solutions (SPSS) software version 26, and the data analysis method used was multiple linear regression. The results of partial hypothesis testing indicate that self-efficacy has a positive effect on employee performance. Motivation has a positive and significant effect on employee performance. Soft skills have a positive and significant effect on employee performance. Hard skills have a positive and significant effect on employee performance.
Dialektika Fikih Musyarakah Mutanaqisah: Analisis Kritis Penerapannya dalam Pembiayaan Perumahan Syariah di Indonesia Abdul Fattah; Sofyan al-Hakim; Fauzan Januri
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.v7i9.9233

Abstract

This paper presents a comprehensive analysis of the jurisprudential dialectic surrounding the application of the Musyarakah Mutanaqisah (MMQ) contract in Islamic housing finance in Indonesia. MMQ, as a sophisticated Islamic jurisprudential (fiqh) innovation, is designed to offer an equitable alternative to debt-based financing models. However, this study identifies a fundamental tension between the ideals of fiqh and the realities of its implementation in the Indonesian financial market. The main findings indicate that although MMQ is theoretically a genuine partnership product that accommodates scholarly differences of opinion (ikhtilaf), its practical application often faces significant challenges. These challenges include a substantial gap in risk-sharing mechanisms, where risks tend to be disproportionately transferred to the customer; a fundamental conflict with the national legal framework concerning collateral (the Mortgage Law or Undang-Undang Hak Tanggungan), which is based on a debtor-creditor relationship; and a critical evaluation of its fulfillment of the higher objectives of Islamic law (Maqasid al-Shariah). This paper concludes that despite MMQ's strong jurisprudential and regulatory legitimacy from the National Sharia Council of the Indonesian Ulema Council (DSN-MUI) and the Financial Services Authority (OJK), there is a "substantive gap" that needs to be addressed for this product to realize the essence of justice and partnership that forms its philosophical foundation.
Pengaruh Tingkat Pemahaman dan Kesadaran Pedagang Terhadap Minat Membayar Zakat Perdagangan di Kecamatan Gerung Rahman Hakim, Arif; Ahmad Amir Aziz
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.v7i9.9240

Abstract

This research was motivated by problems that occurred related to the lack of public understanding and awareness of paying trade zakat. Zakat is a worship that can be used to overcome social problems so awareness and understanding are needed in paying trade zakat. This study aims to determine the influence of the level of understanding and awareness of traders on the interest in paying trading zakat. This type of research uses causal associative research with data collection methods using observation methods and questionnaires. Sampling in this study used non-probability sampling techniques by purposive sampling with a total of 95 trader respondents in the Gerung District. The data analysis technique used was multiple linear regression using the IBM 26 version of SPSS. The results showed that: (1) the level of understanding had a positive and significant effect on the interest in paying zakat trading (2) the awareness of traders had a positive and significant effect on the interest in paying zakat trading (3) the level of understanding and awareness of traders had a simultaneous effect on the interest in paying zakat trading.
Analisis Peran Motivasi Kerja dalam Keberhasilan Pencapaian Target Kinerja: Studi Mixed-Method pada Pegawai Bank Syariah Indonesia Cabang Surabaya ITS M. A. Putri Hidayatuz Zakiyah; Adinda Safitri; Raudatul Anastasya; Siti Mahmudah
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.v7i10.9250

Abstract

Work motivation plays a vital role in the successful achievement of performance targets, particularly in the context of Islamic banking, which emphasizes ethical integrity and operational productivity. This study aims to analyze the role of work motivation in the successful attainment of performance targets among employees at Bank Syariah Indonesia (BSI), Surabaya ITS Branch. A mixed-method approach was employed, combining descriptive qualitative and descriptive quantitative methods through questionnaires (n = 13 respondents), in-depth interviews, participatory observations, and internal document analysis. Qualitative data were analyzed thematically, while the questionnaire results were processed using descriptive statistical analysis. The findings reveal that employees exhibit a very high level of work motivation, primarily driven by intrinsic factors such as achievement, recognition, and career development, and reinforced by extrinsic factors such as incentives and a supportive work environment. Performance records indicate that most segment targets were achieved, with some even exceeding the set standards. This study confirms that work motivation not only influences employees’ perceptions but also has a tangible positive impact on performance achievement. Practically, the findings offer strategic recommendations for Bank Syariah Indonesia management to implement a sustainable humanistic approach grounded in religious values in human resource management. This research also provides a novel contribution by exploring the collective and spiritual dimensions of work motivation within the academically rooted Islamic banking sector.
Analisis Perbandingan Kinerja Keuangan Bank Umum di Asean: Studi pada Indonesia, Malaysia dan Thailand Alfi Rozikoh; Gregorius Anggana Lisiantara
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.v7i10.9255

Abstract

The purpose of this research is to determine the differences in financial performance between the Indonesian banking industry and other ASEAN countries (Malaysia and Thailand) from 2019 to 2023 using the indicators ROA, ROE, LDR, and CAR. The results of the study show that there are significant differences in the indicators of ROA, ROE, LDR, and CAR between the financial performance of Indonesian banking and the financial performance of Malaysia and Thailand.
Pengaruh Hal Audit Utama, Kompleksitas Operasi, dan Komite Audit Terhadap Ketidaktepatan Waktu Pelaporan Audit Hannah Paramita Freed; 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.v7i10.9256

Abstract

This study aims to determine the effect of key audit matters, complexity operation and audit committee on audit report lag. The quantitative method used in this study uses secondary data sources in the form of annual reports and audited financial statements. The samples in this study consist of companies in the Properties & Real Estate industry which are listed on the Indonesia Stock Exchange (IDX), selected using the purposive sampling technique. The number of samples is 144 companies with 152 observations during the 2022–2023 period. Multiple linear regression analysis method was used as hypothesis testing in this study.  The results of this study indicate that audit committee has a negative effect on audit report lag. Meanwhile, key audit matters and complexity operation have no effect on audit report lag.

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