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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 Profitabilitas dan Ukuran Perusahaan Terhadap Harga Saham: Studi Kasus pada Perusahaan Sub-Sektor Perbankan yang Terdaftar di Bursa Efek Indonesia Periode 2019-2023 Wanda Aulia Rachman; 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.v7i9.9423

Abstract

This study aims to determine and analyze the effect of profitability and firm size on stock prices of banking sub-sector companies listed on the Indonesia Stock Exchange for the 2019-2023 period. The background of this research is the fluctuation of stock prices influenced by internal factors such as profitability and firm size, but previous research results still show inconsistencies. The research method used is quantitative with a case study approach. The sample in this study was selected using purposive sampling and consisted of 29 banking companies with five years of observation, resulting in a total sample of 145 that met the sampling criteria. The data used are secondary data in the form of annual financial reports analyzed using multiple linear regression with classical assumption tests. The results show that profitability has a positive and significant effect on stock prices, and firm size also has a positive and significant effect on stock prices both partially and simultaneously. These findings support signaling theory, which explains that financial information can be used as an indicator of a company’s performance. This research is expected to serve as a consideration for investors in making investment decisions and for companies to maintain sound financial performance.
Green Accounting: Peningkatan Environmental Performance Studi Kasus Perusahaan Semen, Energi, dan Tambang Muhammad Fietra Winandha; Arditya Dian Andika; Enny Susilowati M; Hermawan Triono
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.v7i10.9433

Abstract

Companies in the sectors of cement, energy, and mining engage in the extraction of raw materials, their subsequent processing into finished products, and the distribution or delivery of these goods. These raw materials are derived from natural resources and are essential in the production of a variety of materials. The manufacturing process produces a considerable volume of waste, which consequently affects the environment. This study aims to explore the effects of renewable energy, recycled waste, and environmental costs on environmental performance, both individually and collectively, while also evaluating these effects through experimental analysis. This study will employ a quantitative methodology, concentrating on specific sustainability reports from firms within the cement, energy, and mining sectors that are listed on the Indonesia Stock Exchange between the years 2020 and 2024. Utilizing a purposive sampling technique, this research has yielded a total of 60 data sets. The objective of this analysis is to address the research hypothesis through the application of structural equation modeling. The findings of the study demonstrate that, to a certain degree, only renewable energy possesses the capability to impact environmental performance, whereas factors such as recycled waste and environmental costs do not exert influence. It is important to acknowledge that when evaluating their cumulative effects, all methods of green accounting can alter environmental performance. Additionally, this research indicates that the evolving framework of green accounting emphasizes accounting practices associated with transactions, events, financial entities, and social and environmental processes. In light of these findings, green accounting is defined as the practice of recognizing, quantifying, documenting, reporting, and disclosing the integration of an organization’s accounting activities with its environmental performance into a unified figure, which stakeholders then utilize to inform both economic and non-economic decisions.
Pengaruh Kemandirian, Efisiensi, Kinerja Keuangan dan Rasio Utang Terhadap Financial Sustainability pada Kabupaten/Kota di Provinsi Sumatera Selatan Putri Meylina; Sandrayati; Anggeraini Oktarida
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.v7i9.9448

Abstract

This study aims to determine the influence of independence, efficiency, financial performance and debt ratio on financial sustainability in districts/cities in South Sumatra province. The data used in this study is secondary data with data obtained through the EPPID website of the Central Audit Agency of the Republic of Indonesia in 2020-2023. This type of research is a quantitative research. The sample of this study is 17 regencies/cities in South Sumatra Province. The sample determination in this study used the purposive sampling technique. The data analysis method uses multiple linear regression analysis with the help of Eviews 12 for windows. The results of this study can be concluded that partially independence and efficiency have a positive and significant effect on financial sustainability, while financial performance has a negative and significant effect on financial sustainability and debt ratio has no effect on financial sustainability. Simultaneously, the ratio of independence, efficiency, financial performance, and debt ratio has a significant effect on financial sustainability in Regencies/Cities in South Sumatra Province in 2020-2023.
Analisis Pengaruh Brand Ambassador dan Online Customer Reviews terhadap Keputusan Pembelian Produk Somethinc di Marketplace Shopee Kirana, Hanasya Azizah; Junipriansa, Donni
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.v7i10.9450

Abstract

This study investigates the influence of brand ambassadors and online customer reviews on consumer purchasing decisions, with particular emphasis on Somethinc, a local beauty brand marketed through the Shopee e-commerce platform. Employing a quantitative methodology, data were gathered through structured surveys and questionnaires to explore patterns in consumer behavior and assess the interrelationships among the key variables. The dataset was analyzed using regression techniques facilitated by SPSS software. The findings reveal that brand ambassadors exert a statistically significant effect on consumer purchase decisions, while online customer reviews serve as pivotal informational cues that shape perceptions of product efficacy and, in turn, influence purchasing behavior. By focusing on a domestic cosmetic brand operating within a digital marketplace, this study advances the broader discourse on digital marketing strategies and highlights the critical roles of influencer endorsement and electronic word-of-mouth in shaping contemporary consumer decision-making processes. These findings offer practical implications for marketers seeking to optimize promotional efforts within the beauty sector.
Faktor-faktor yang Mempengaruhi Akuntabilitas Pengelolaan Alokasi Dana Desa di Desa Damarwulan Kecamatan Air Salek Isna Khorul Azizah; Muhammad Titan Terzaghi
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.v7i10.9462

Abstract

This study aims to determine the effect of community participation, village officials’ competence, information technology utilization, internal control systems, and clarity of budget targets on the accountability of village fund allocation management in Damarwulan Village, Air Salek District. The research used a quantitative method with a survey approach. The sample consisted of 37 respondents, including village officials, BPD members, and community representatives. Data analysis was conducted using multiple linear regression with SPSS software. The results show that community participation, competence of village officials, utilization of information technology, internal control systems, and clarity of budget targets have a positive and significant effect on the accountability of village fund allocation management. These findings suggest that enhancing these five factors can improve accountability in managing village funds, thereby promoting transparency and public responsibility at the village level.
Pengembangan Aplikasi Keuangan Excel untuk Meningkatkan Kredibilitas Koperasi Unit Desa Sri Rejeki Widayanti, Agnisa; Oktalina, Gayatria
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.v7i9.9470

Abstract

The Sri Rejeki Village Unit Cooperative (KUD) faces a number of challenges in managing its finances, mainly due to its manual recording system, which is often prone to errors and lacks transparency. Therefore, this study aims to develop an Excel-based financial application to improve accountability and credibility in cooperative financial management. This study employs the Research and Development (R&D) method with a prototype approach, followed by feasibility testing by experts and users. Research data was obtained from three key informants, namely: (1) Nurul Hidayah, M.Sc., as an Accounting Information System Expert, (2) Niken Purnamasari, M.Pd., as a Cooperative Accounting Expert, and (3) Suyitno, Chairman of KUD Sri Rejeki, who acted as the application user. The results of this study indicate that the SIKOP v3 application was successfully developed with key features including transaction recording, financial reporting, and real-time balance monitoring. The application's usability test yielded an average score of 3.6, classified as "Highly Usable," with positive evaluations in terms of functionality, ease of use, and compliance with cooperative accounting standards. The implementation of this application has proven successful in enhancing financial process efficiency, reducing manual errors, and strengthening transparency, ultimately boosting members' trust in the KUD.
Optimalisasi Market Share Lembaga Keuangan Syariah di Indonesia melalui Pembiayaan Sektor Rural Zaid; Muhammad Findi; Hari Susanto
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.v7i9.9472

Abstract

As an agricultural country, Indonesia until now has not been able to maximize the existing natural potential and the potential of the workforce, the majority of whom earn a living as farmers. This is evidenced by the narrowing of agricultural land due to the conversion of available land for other businesses and the level of welfare of farmers who are still far from being achieved, this has led to a lack of interest in today's society to become farmers.This research uses a qualitative method with a descriptive analysis approach and with data sources from the library research method. Based on the research conducted, there are several things that can be applied so that the rural sektor in Indonesia can be more advanced and able to prosper farmers, among the things that can be applied are to optimize the use of sharia insurance in agriculture in order to guarantee farmers the uncertainty of the harvest, re-establish special agricultural financial institutions that were once established or by applying contracts that have been applied in various agricultural banks in the world into financing by Islamic financial institutions, especially with Salam contracts.
Pengaruh Transfer Pricing, Profitabilitas, dan Leverage Terhadap Tax Avoidance pada Perusahaan Sektor Energi yang Terdaftar di Bursa Efek Indonesia Periode 2019-2023 Risma Namira Ivano; Cahyani Nuswandari; Rachmawati Meita Oktaviani
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.v7i10.9481

Abstract

Tax avoidance is a common practice carried out by companies to reduce their tax liabilities using methods that are still within legal limits. The purpose of this study is to analyze the influence of transfer pricing, profitability, and leverage on tax avoidance in energy sector companies listed on the Indonesia Stock Exchange during the period 2019-2023. This study is motivated by the importance of tax revenue from the energy sector and the inconsistency of findings in previous studies. The approach used in this study is quantitative, utilizing secondary data obtained from companies' annual financial reports. The sampling method employed is purposive sampling, resulting in a final sample of 18 companies over a five-year observation period with 60 units of analysis. Analysis was conducted using multiple linear regression after classical assumption tests were satisfied. The results of the study indicate that transfer pricing and profitability significantly influence tax avoidance, whereas leverage does not significantly influence tax avoidance. These findings support agency theory, which explains that managers have incentives to minimize tax burdens to increase company value.
Peran Mediasi Kepuasan Kerja pada Pengaruh Budaya Organisasi dan Komitmen Organisasi pada Kinerja Pegawai Fernando Johanis Bolung
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.v7i10.9512

Abstract

This study aims to determine the influence of organizational culture and organizational commitment on employee performance with job satisfaction as an intervening variable at Bank Mandiri Manado. The results show that organizational culture has a positive and significant influence on employee performance, while organizational commitment does not have a significant influence on employee performance. Organizational culture does not have a significant influence on job satisfaction, but organizational commitment has a positive and significant influence on job satisfaction. Job satisfaction has a positive and significant influence on employee performance. Furthermore, job satisfaction does not mediate the relationship between organizational culture and employee performance, but job satisfaction mediates the relationship between organizational commitment and employee performance. The results of this study indicate that organizational culture and job satisfaction play an important role in improving employee performance at Bank Mandiri Manado, while organizational commitment plays an important role in increasing employee job satisfaction. Therefore, Bank Mandiri Manado needs to strengthen its organizational culture and increase employee job satisfaction to improve organizational performance.
Pengaruh Pemanfaatan Teknologi Informasi, Kualitas Sistem Informasi Akuntansi dan Kompetensi SDM Terhadap Kualitas Laporan Keuangan Beta Vemi Aprilia; Robinson
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.v7i10.9514

Abstract

This research goals to analyze the influence of Information Technology Utilization, Accounting Information System Quality, Human Resources (HR) Competency on the Quality of Financial Reports in the Bengkulu City Regional Government. The method applied was qualitative using primary data, as well as purposive sampling techniques involving 62 respondents, consisting of Financial Administration Officials (PPK), treasurers, and administrative staff at the Regional Apparatus Work Unit (SKPD). The data was examined through multiple linear regression via the SMART PLS software. Findings reveal that the three independent variables greatly impact the quality of financial documentation. The integration of Information Technology has been proven to increase the efficiency, accuracy, transparency of financial management. The quality of the Accounting Information System supports systematic and timely financial recording and reporting. Meanwhile, HR Competency takes part in improving the reliability and accuracy of financial statements through understanding government accounting standards and system operational capabilities. Simultaneously, the three variables were able to explain 38.4% of the variation in the quality of financial statements. These findings suggest that these factors have a considerable contribution to improving the quality of local government financial reporting, although there is still room for further research considering other variables that may be relevant.

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