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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 Sosialisasi Antisipatif, Keseriusan Kecurangan, dan Reward Terhadap Niat Whistleblowing dengan Moderasi Religiusitas Fransiska, Ayuni; Heniwati, Elok; Permadi Karpriana, Angga
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.v7i10.9274

Abstract

The phenomenon of fraud in organizations, both in the public and private sectors, has significantly reduced public trust. One effective way to prevent and detect fraud is through whistleblowing. This study aims to analyze the effect of anticipatory socialization, seriousness of fraud, and rewards on whistleblowing intentions, with religiosity as a moderating variable. The research method used is a quantitative method with a survey approach. The sample in this study involved 121 students of the Tanjungpura University Accounting Study Program who had taken Auditing I and II courses. Data collection was carried out through distributing questionnaires online. The results showed that anticipatory socialization and the seriousness of fraud had a significant positive effect on whistleblowing intentions. However, providing rewards has no significant effect. Other findings show that religiosity is able to strengthen the effect of anticipatory socialization and seriousness of fraud on whistleblowing intentions, as well as strengthen the previously insignificant effect of rewards. These findings support the Theory of Planned Behavior, which states that behavioral intentions are determined by attitudes, subjective norms, and behavioral control.
Inisiasi Penerapan ISAK 335 pada Laporan Keuangan Yayasan: Studi Kasus pada Yayasan Hidayatullah Kabupaten Kepahiang Nyimas Nispu Saharani; Abdullah
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.v7i10.9292

Abstract

The purpose of this research is to initiate the application of Interpretation of Financial Accounting Standards 335 (ISAK 335) in this financial statements of Hidayatullah Foundation of Kepahiang Regency. The hope is that the application of ISAK 335 can increase transparency, accountability, and public trust throught the preparation of financial reports that are in line with the accounting standards of non-profit organizations in Indonesia. This research uses a descriptive qualitative approach to data collection techniques through observation, interviews, and documentation. The results show that Hidayatullah Foundation previously only prepared cash in and out reports without a standard financial report format. However, with the application of ISAK 335, the foundation now has a more structured report, including a more structured Statement of Financial Position, Statement of Comprehensive Income, Statement of Changes in Net Assets, Statement of Cash Flows, and Notes to Financial Statements. It is hoped that this research can be a reference for other non-profit organizations in improving the quality of financial statements, so as to encourage organizational accountability and sustainability.
Pengaruh Pendapatan Asli Daerah (PAD), Dana Alokasi Umum (DAU), dan Dana Alokasi Khusus (DAK) terhadap Belanja Modal yang Dimoderasikan dengan Pertumbuhan Ekonomi Pada Pemerintah Provinsi di Indonesia Azzahra, Hafiza; Fauzi, Achmad; Hesti Utaminingtyas, Tri
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.v7i9.9294

Abstract

ABSTRACT The study aims to determine the effect of Regional Original Revenue, General Allocation Fund, Special Allocation Fund on Capital Ependiture moderated by economic growth of Provincial Governments in Indonesia for the 2020-2023 period. The research method used is a quantitative method with secondary data obtained from the APBD budget realization report at the Directorate General of Financial Balance (DJPK) of the Ministry of Finance of the Republic of Indonesia and Central Statistics Agency (BPS) with a sample of 136 provinces using a purposive sampling technique. Data analysis techniques used are descriptive statistical analysis, swimmer test analysis, classical assumption test, multiple linear regression analysis, regression moderation analysis, and hypothesis testing. The results of the study partially indicate that Regional Original Revenue (PAD) and General Allocation Fund (DAU) have a significant positive effect on capital expenditure. While the Special Allocation Fund (DAK) has no effect on capital expenditure. Then, the results of the study partially also show that economic growth can moderate by strengthening the influence of Regional Original Revenue (PAD) and General Allocation Fund (DAU) on capital expenditure. Economic growth can also moderate but weaken the influence of Special Allocation Fund (DAK) on capital expenditure. Keywords: Regional Original Revenue, General Allocation Fund, Special Allocation Fund, Capital Ependiture, Economic Growth ABSTRAK Penelitian ini bertujuan untuk mengetahui pengaruh Pendapatan Asli Daerah (PAD), Dana Alokasi Umum (DAU), dan Dana Alokasi Khusus (DAK) terhadap belanja modal yang dimoderasikan dengan pertumbuhan ekonomi pada Pemerintah Provinsi di Indonesia Periode 2020-2023. Metode penelitian yang digunakan adalah metode kuantitatif dengan data sekunder yang diperoleh dari laporan realisasi anggaran APBD pada Direktorat Jenderal Perimbangan (DJPK) Keuangan Kementerian Keuangan Republik Indonesia dan Badan Pusat Statistik (BPS) dengan jumlah sampel sebanyak 136 provinsi menggunakan teknik purposive sampling. Teknik analisis data yang digunakan adalah analisis statistik deskriptif, uji prasyarat analisis, uji asumsi klasik, analisis regresi linier berganda, analisis moderasi regresi, dan uji hipotesis. Hasil penelitian secara parsial menunjukkan bahwa Pendapatan Asli Daerah (PAD) dan Dana Alokasi Umum (DAU) memiliki pengaruh positif signifikan terhadap belanja modal. Sedangkan, Dana Alokasi Khusus (DAK) tidak memiliki pengaruh terhadap belanja modal. Kemudian, hasil penelitian secara parsial juga menunjukkan bahwa pertumbuhan ekonomi dapat memoderasi dengan memperkuat pengaruh (PAD) dan Dana Alokasi Umum (DAU) terhadap belanja modal. Pertumbuhan ekonomi juga dapat memoderasi namun memperlemah pengaruh Dana Alokasi Khusus (DAK) terhadap belanja modal. Kata Kunci: Pengaruh Pendapatan Asli Daerah (PAD), Dana Alokasi Umum (DAU), Dana Alokasi Khusus (DAK), Belanja Modal, Pertumbuhan Ekonomi
Analisis Dampak Kebijakan PENG-6/SP/2024 terhadap Implementasi e-Tax Court di Pengadilan Pajak Budi Mulia Kurniawan; Agus Munandar
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.v7i10.9316

Abstract

The mission of the Tax Court is to establish itself as an accessible judicial institution for all seekers of justice. On July 31, 2023, the Chairman of the Tax Court launched the e-Tax Court information system through the issuance of PER-1/PP/2023. The e-Tax Court has been operational for a year, however the rate of appeal and lawsuit submissions through the system has not yet reached 80%, as in October 2024, the rate was only 57.14%. The implementation of the e-Tax Court appears to be far from optimal, because there are still many taxpayers who appeal manually either directly to the Tax Court office of 25.53% and by post 17.51%. Based on monitoring and evaluation results, the Secretary of the Tax Court issued Announcement No. PENG-6/SP/2024 on October 30, 2024, which limited in-person submission services and redirected them to assistance services for electronic filings via the e-Tax Court. One month after the announcement, appeal and lawsuit submissions via the e-Tax Court increased significantly by 24.32%, reaching 81.46%. This study aims to identify the benefits perceived by taxpayers, evaluate the implementation trends of the e-Tax Court from January to April 2025, and analyze the policy’s impact on the achievement of e-Tax Court implementation using a descriptive quantitative approach. The findings indicate that the e-Tax Court enhances time and cost efficiency, that restricting manual access helps accelerate implementation, and that a top-down policy effectively influences taxpayer behavior
Transformasi Digital Layanan Kuasa Hukum di Pengadilan Pajak: Studi Kasus Sebelum dan Sesudah Implementasi Sistem Online Ameliya Silaning Utami; Agus Munandar
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.v7i10.9317

Abstract

The latest law enforcement license PER-01/PP/2024 dated April 12, 2024 became one of the momentum of change in the modernization of judicial services, especially the Tax Court as the only judicial institution to handle tax disputes specifically in Indonesia. This is done to improve the quality of administrative services through the implementation of a more effective and efficient system while strengthening legal certainty for service users. The Rule replaces the previous provisions of PER-01/PP/2018 which governs the order of the application of legal authority permission in the Tax Court. The study aims to analyze the implementation of the information system of Legal Power Permit (IKH) before and after digitization. The method used is qualitative analysis by conducting literature studies, reviewing business processes, benefits and constraints on the use of IKH information systems online. The results of the analysis show that the system provides ease of access, improves transparency and efficiency of services that can ultimately improve user satisfaction. Limitations in digital literacy of service users are identified as the main obstacles in the implementation of the system that directly impacts the high rate of return of legal authorization permits due to document inconsistencies. This study has limitations in the form of no scientific study that in-depth discusses the IKH online information system in the Tax Court. The results of this study are expected to help identify problems, encourage information transparency, provide socialization recommendations and training aimed at improving the quality and utilization of the system to the maximum.
Document Management System (DMS) dalam Mendukung Kinerja Audit Internal Perusahaan: Analisis Literatur Vicki Herdiawan; Agus Munandar
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.v7i10.9321

Abstract

Document Management System (DMS) is an application of information technology that plays an important role in electronic document management. This study aims to evaluate the effectiveness of DMS in supporting the company's internal audit performance. The research method used is a literature review and bibliometric analysis of relevant articles for the 2021-2024 period. The results showed that the Document Management System (DMS) significantly contributed to speeding up the company's internal audit process, improving data accuracy, and reducing the risk of losing important documents. The success of the Document Management System (DMS) implementation is strongly influenced by management support and technological readiness in the company. This research provides a positive impact that the Document Management System (DMS) affects the effectiveness of internal audit work, especially if supported by implementation policies and user training.
Analisis Pengaruh Brand Image, Promosi, Keterjangkauan Harga dan Cita Rasa Terhadap Pembelian Ulang: Studi Kasus pada Restoran Wizzmie di Kota Semarang Muhammad Amin Nabawi; Harries Arizonia Ismail
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.v7i10.9331

Abstract

This study aims to analyze the influence of brand image, promotion, price affordability, and taste on repurchase decisions at Wizzmie Restaurant in Semarang City. The research is based on the importance of repurchase behavior as an indicator of customer loyalty, which contributes to business sustainability. Brand image, attractive promotions, affordable prices, and consistent taste are believed to be the key factors that encourage customers to make repeat purchases. The research method used is a quantitative approach with multiple linear regression analysis. Data were collected through questionnaires distributed to 100 respondents who had made at least two purchases at Wizzmie Restaurant. The sampling technique used was purposive sampling. Validity and reliability tests were conducted to ensure the quality of the collected data. The results show that brand image, promotion, price affordability, and taste simultaneously have a significant influence on repurchase behavior. Partially, brand image, price affordability, and taste have a positive and significant influence, while promotion does not have a significant effect. These findings provide strategic implications for Wizzmie Restaurant management in enhancing customer loyalty through improving product quality and brand perception.
Analisis Pengaruh Dimensi Kualitas Layanan Terhadap Loyalitas Pelanggan Bioskop XXI: Studi Kasus pada Pelanggan Bioskop XXI Mall Queen City di Kota Semarang Andika Adi Darma; Suhaji
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.v7i10.9332

Abstract

This study aims to analyze the influence of service quality dimensions consisting of Tangibles, Reliability, Responsiveness, Assurance, and Empathy on customer loyalty of XXI Cinema at Queen City Mall, Semarang City. The benefits of this study are to provide a contribution to cinema management in understanding service factors that affect customer loyalty. By knowing the most influential dimensions, management can design more effective service improvement strategies, as well as build long-term relationships with customers through a more satisfying viewing experience. The method used in this study is a quantitative approach with a survey design. Data were collected through questionnaires distributed to 100 respondents who were customers of Cinema XXI. The data analysis technique used multiple linear regression assistance with SPSS 26 software, preceded by instrument validity and reliability tests, as well as classical assumption tests such as normality, multicollinearity, and heteroscedasticity to ensure the validity of the analysis model used. Based on the results of the analysis and discussion in this study, it can be concluded based on the results of the t-test that Tangibles (X1), Reliability (X2), Responsiveness (X3), Assurance (X4), and Empathy (X5) have a positive influence on Customer Loyalty (Y) with the highest influence being the variables X1 and X4 Tangibles and Assurance, so to increase Customer Loyalty, it is necessary to pay attention to the dimensions of service quality in order to attract more. Furthermore, based on the results of the f test, it shows that the significant value is 0.000 <0.05. So it can be concluded that Tangibles, Reliability, Responsiveness, Assurance, and Empathy together or simultaneously have a significant influence on Customer Loyalty at the XXI Queen City Mall Semarang cinema.
Pengaruh Struktur Aset, Volatilitas Laba, dan Fleksibilitas Keuangan Terhadap Struktur Modal: Studi Kasus pada Perusahaan Manufaktur Sektor Barang Konsumsi yang Terdaftar di BEI Periode Tahun 2021-2023 Shintia Ivana Ayu Lianawati; Tri Purwani
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.v7i10.9333

Abstract

This research aims to analyze the influence of assets structure, earning volatility, and financial flexibility of apital structure in the manufacturing companies within the consumer goods sub-sector subsector. The sample for this research consists of 62 companies listed on the Indonesia Stock Exchange (BEI) to submit their financial reports for the 2021-2023 period. The data used in this research is secondary data and the sample was selected using a purposive sampling method. The analytical tool used is multiple linear regression analysis.The results of hypothesis testing show that assets structure, earning volatility has an on capital structure, while financial flexibility have no effect on financial performance
Pengaruh Sosial Media Marketing, Brand Ambassador dan Kualitas Produk Terhadap Minat Beli Ulang Mahasiswa Semarang pada Produk Skincare the Originote Abaya Linggar Nirwanda; Suhaji
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.v7i10.9334

Abstract

This study aims to examine the influence of social media marketing, brand ambassadors, and product quality on the repurchase intention of Semarang students toward The Originote skincare products. The findings are expected to help the company in developing effective marketing strategies. This study employs a quantitative research method with descriptive and causal approaches. Data were collected through questionnaires distributed to 100 active university students in Semarang who had previously repurchased The Originote products. The sampling technique used was purposive sampling, and the data were analyzed using SPSS version 25. The analytical tools include validity and reliability tests, classical assumption tests, multiple linear regression, t-test, F-test, and the coefficient of determination (Adjusted R²). The results show that social media marketing and brand ambassadors have a positive and significant effect on repurchase intention, while product quality does not. Simultaneously, all three variables significantly influence repurchase intention.

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