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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 Kepemilikan Institusional, Kepemilikan Manajerial, dan Kepemilikan Publik Terhadap Integritas Laporan Keuangan dengan Peran Komite Audit Sebagai Variabel Moderasi Hana Alifah Nugraha; Susi Dwi Mulyani
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.v7i10.9335

Abstract

This study aims to test and analyze the effect of institutional ownership, managerial ownership, and public ownership on the integrity of financial statements with the role of the audit committee as a moderating variable. The data used is secondary data obtained from financial reports and annual reports of food and beverage sub-sector companies listed on the IDX during the 2021-2023 period. The sample of this study was selected using purposive sampling technique, so that a total of 255 samples were obtained. Data analysis was carried out using multiple linear regression through the Eviews 12 application. The results showed that institutional ownership has a positive effect on the integrity of financial statements, while managerial ownership and public ownership have no effect on the integrity of financial statements. The role of the audit committee as a moderating variable can strengthen the positive effect of public ownership on the integrity of financial statements, while the role of the audit committee does not succeed in strengthening the effect of institutional ownership and managerial ownership on the integrity of financial statements.
Pengaruh Green accounting, Kinerja Lingkungan, dan Pertumbuhan Penjualan Terhadap Profitabilitas Suci Mahdani Hardi; Emma Saur Nauli Sipayung
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.v7i10.9371

Abstract

This study aims to determine the effect of Green accounting, Environmental Performance, and Sales Growth on Profitability. The research was conducted on manufacturing companies listed on the Indonesia Stock Exchange (IDX) using secondary data obtained from annual and sustainability reports during the 2021-2023 period. The amount of data in this study was 306 observations. The data was analyzed using Eviews12 with the panel data regression method. The results showed that simultaneously Green accounting, Environmental Performance, and Sales Growth have an influence on Company Profitability. Partially, Sales Growth has a positive effect on Profitability, while Green accounting and Environmental Performance have no positive effect on Profitability.
Pengendalian Pedagang Kaki Lima (PKL) Oleh Satuan Polisi Pamong Praja (SATPOL PP) Kabupaten Sidoarjo di Taman Pinang Indah Berliana Aji Anggraeni
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.v7i10.9376

Abstract

The problem of illegal street vendors in Sidoarjo Regency continues to occur, especially in the Taman Pinang Indah Housing area, Sidoarjo Regency. This requires the Sidoarjo Regency Government to maximize efforts to regulate and control street vendors in the Taman Pinang area through the Sidoarjo Regency Public Order Agency (Satpol PP). This study aims to further examine how the efforts to control street vendors by the Sidoarjo Regency Satpol PP in the Taman Pinang Indah area are in accordance with Sidoarjo Regent Regulation Number 47 of 2018 concerning Control of Street Vendor Order and Parking. The method used in this study is descriptive qualitative by conducting interviews and observations as well as documentation as a method of data collection. After going through data analysis with data analysis techniques by Miles & Huberman, the results of the study indicate that the efforts to inventory street vendors by Satpol PP and the Sidoarjo Regency Government have been carried out well and have been made to the maximum, especially in determining new locations to relocate street vendors so as not to disrupt access roads in and out of the Taman Pinang Indah Housing despite encountering a number of obstacles. Furthermore, in the restriction efforts, the Sidoarjo Regency Public Order Agency (Satpol PP) encountered obstacles that caused this process to run slowly and difficult, one of which was the rioting actions by street vendors. Finally, the process of controlling street vendors was carried out through Condition Creation Patrols, accompanied by the issuance of warnings and sanctions to street vendors who violated. The Sidoarjo Regency Government has basically made every effort to resolve and avoid ongoing conflict between street vendors and Taman Pinang Indah residents through relocation, but it turns out that until now this remains homework that must be completed by the Sidoarjo Regency Government.
Pengaruh Disiplin Kerja dan Motivasi Terhadap Kinerja Karyawan di PT. Suryabumi Agrolanggeng Vika Lidya Sari; Muhammad Ichsan Hadjri; Wita Farla
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.v7i10.9379

Abstract

This study aims to analyze the influence of work discipline and motivation on employee performance at PT Suryabumi Agrolanggeng. This study uses a quantitative method with census techniques, where the entire population consisting of 132 employees of the Palm Oil Mill is used as respondents. The instrument used was in the form of a questionnaire, and the data were analyzed by multiple linear regression tests. The results of the study show that simultaneously or partially, work discipline and motivation have a positive and significant effect on employee performance. Based on these results, it can be concluded that the higher the discipline and motivation of employees, the better the performance will be.
Pengembangan Model Pembelajaran Berbasis Kecerdasan Buatan untuk Penilaian Esai Reflektif dan Pemberian Umpan Balik Adaptif bagi Mahasiswa PPG Rachmad Hidayat; Naswan Suharsono; Mohammad Hari
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.v7i10.9385

Abstract

Reflective essay assessment in the Teacher Professional Education Program (PPG) has an important role in measuring students' depth of understanding, reflective attitude, and professional growth. However, time constraints and the subjectivity of assessment are often obstacles in the evaluation process and providing feedback. This research aims to develop an artificial intelligence (AI)-based learning model to support reflective essay automatic assessment and provide adaptive feedback for PPG students. The development approach used is the ADDIE (Analysis, Design, Development, Implementation, Evaluation) model, but it is focused on the D (Development) stage only. The analysis stage was carried out through a literature study and analysis of the needs of PPG students and lecturers related to essay assessment. The design stage develops an AI system framework that is integrated with reflective assessment rubrics and personalized feedback mechanisms. The development stage produced a prototype of a Natural Language Processing (NLP)-based system that is able to analyze the content of the essay and generate automated data-driven feedback. The results of internal trials show that this model has the potential to improve assessment efficiency, provide faster and more relevant feedback, and encourage students' critical reflection in an ongoing manner. This research contributes to AI-based learning innovations in teacher professional education, especially in improving the quality of formative evaluation based on reflective writing.
Analysis of Service Quality, Price, and Transaction Ease on Customer Decisions Regarding Gold Pawn Products at Pegadaian Sumbawa Branch Alan Budi Kusuma
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.v7i9.9392

Abstract

This study aims to analyze the influence of service quality, price, and transaction ease on customer decisions in using the gold pawn product at the Pegadaian Sumbawa Branch. The background of this research is based on the growing public demand for fast and secure short-term financial solutions, with gold pawning emerging as one of the most popular alternatives. In this context, Pegadaian's success in attracting and retaining customers is largely determined by three main factors: service quality which includes reliability, responsiveness, assurance, empathy, and tangible evidence; competitive and transparent pricing; and transaction ease, which reflects accessibility and process efficiency. This research employs a descriptive qualitative approach using a case study method. Data collection techniques include observation, in-depth interviews, and documentation. Data analysis was carried out through stages of data condensation, data presentation, and drawing conclusions. The results of the study indicate that these three variables play a significant role in shaping customer perceptions and loyalty toward the gold pawn product. Responsive and empathetic service quality is the primary factor in building trust, while competitive pricing and ease of transactions provide comfort and efficiency for customers. In conclusion, the synergy between excellent service, appropriate pricing, and transaction convenience is key to enhancing customer appeal and satisfaction with the gold pawn product at the Pegadaian Sumbawa Branch. The implications of these findings can serve as a strategic reference for developing pawn services based on the needs and expectations of the local community.
Pengaruh Transparansi, Akuntabilitas,, Partisipasi, Terhadap Kinerja Pengelolaan Dana Desa di Kecamatan Kutawaringin Kabupaten Bandung Syakira Gusmi Manika; R. Budi Hendaris
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.v7i10.9393

Abstract

This research aims to analyze the influence of Transparency, accountability, and participation on the performance of village fund management in villages in Kutawaringin District, Bandung Regency. The number of samples taken in this research was 55 village officials divided into 11 villages in Kutawaringin District, namely Buninagara, Cibodas, Cilame, Gajah Mekar, Jatisari, Jelegong, Kopo, Kutawaringin, Padasuka, Pameuntasan, Sukamulya. This research uses multiple linear regression data analysis methods. The results of the research indicate that partially transparency and accountability do not have a significant effect on the performance of village fund management, while participation has a positive and significant effect on the performance of village fund management. Simultaneously transparency, accountability, participation have a significant effect on village fund management in Kutawaringin District Village, Bandung Regency. The implications of this research indicate that active community participation contributes significantly more to the success of village fund management than simply implementing transparency and accountability. These findings emphasize the importance of a participatory approach at every stage of village fund management, from planning and implementation to evaluation of development programs. Therefore, village governments are advised to prioritize comprehensive community involvement to create more effective, responsive, and sustainable village fund management.
Pengaruh Kompetensi Aparatur dan Pemanfaatan Teknologi Terhadap Kualitas Laporan Keuangan Desa Di Kecamatan Purwadadi Vina Putriani Nursalin; R. Budi Hendaris
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.v7i10.9394

Abstract

This study aims to determine the effect of apparatus competence and technology utilization on the quality of village financial reports in Purwadadi District both partially and simultaneously. This type of research is quantitative with a total of 36 respondents with purposive sampling technique. Then the data collection technique uses library research and field research, and the data analysis technique uses descriptive and associative methods. The data analysis technique used is multiple linear regression analysis using IBM SPSS Statistics 27 software. The test results show that partially, the competence of the apparatus does not have a significant effect on the quality of village financial reports in Purwadadi District, while the use of technology has a significant effect on the quality of village financial reports in Purwadadi District. However, when viewed simultaneously, the competence of the apparatus and the use of technology have a significant effect on the quality of Village financial reports in Purwadadi District. the results of this study are expected to provide encouragement to further optimize the use of technology in the preparation of financial reports. In addition, although the competence of the apparatus does not have a significant effect partially, increasing competence is still important in the long term in order to keep up with technological developments and village financial administration systems and also become a reference for similar studies in other regions that have similar characteristics.
Pengaruh Beban Kerja dan Stres Kerja Terhadap Kinerja Pegawai yang Dimediasi Keterlibatan Kerja di Balai Besar Pelatihan Vokasi dan Produktivitas (BBPVP) Semarang Nurul So’imah; Alimuddin Rival Rivai
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.v7i10.9396

Abstract

This study was conducted to determine and analyze the Effect of Workload and Job Stress on Employee Performance Mediated by Work Engagement at the Center for Vocational Training and Productivity (BBPVP) Semarang. The population is all employees at BBPVP Semarang, who have civil servant status in 2024 totaling 133 people. The sampling method uses the census or saturation method. The data analysis technique uses SPSS. The results of the study stated that workload has been proven to have a positive and significant effect on work engagement. Work stress shows a positive and significant effect on work engagement. Workload has a positive and significant effect on improving performance. Work stress has a positive and significant effect on performance. And, work engagement is able to mediate the effect of workload and work stress on employee performance.
Analisis Penatausahaan Aset Tetap pada Dinas Kesehatan Provinsi Jawa Barat Ria Lestari; Vita Citra Mulyandini
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.v7i9.9422

Abstract

This study aims to analyze the process of fixed asset administration at the West Java Provincial Health Office and to identify the underlying issues that have hindered optimal asset management in accordance with Minister of Home Affairs Regulation Number 19 of 2016 on Guidelines for the Management of Regional Property. The research is driven by the importance of proper fixed asset administration in supporting the accuracy of local government financial statements, as well as recurring audit findings from the Audit Board of Indonesia (BPK) indicating irregularities in asset management. Based on an analysis of three main indicators bookkeeping, inventory, and reporting the study finds that the level of compliance in fixed asset administration remains low. Bookkeeping only shows compliance in terms of timeliness, while other aspects are non-compliant. Inventory is identified as the weakest area, with all parameters categorized as “non-compliant.” Reporting performs relatively better, but issues persist regarding data accuracy. The main challenges in asset administration include limited human resources, underutilization of information systems, weak inter-unit coordination, and inadequate documentation of legacy assets. Based on these findings, the study provides several strategic recommendations, including optimizing the use of information systems, conducting regular and comprehensive inventories, strengthening documentation and data validation, enhancing human resource capacity, and improving inter-unit coordination. Implementation of these strategies is expected to improve the quality and accountability of fixed asset administration and support the preparation of transparent and reliable government financial statements.

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