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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 Kualitas Produk, Harga dan Testimonial terhadap Keputusan Pembelian Sepeda Listrik di Surabaya Ngadang, Irma Kariri; Asnawi, Anita; Arfani, Mochammad; Listyawati, Liling
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.v7i10.9546

Abstract

This study is designed to explore the extent to which product quality, price, and testimonials influence consumer purchasing decisions for electric bicycles in the city of Surabaya. The growing awareness of environmentally friendly transportation has driven the expansion of the electric bicycle market in urban areas. A quantitative approach was employed through a survey method, with data collected using closed-ended questionnaires distributed to 100 electric bicycle consumers. The independent variables in this research include product quality (X1), price (X2), and testimonials (X3), while the dependent variable is purchasing decision (Y). The results of multiple linear regression analysis reveal that, collectively, the three independent variables significantly influence consumer purchasing decisions (F = 153.218; p < 0.001). However, when examined individually, only testimonials showed a statistically significant effect (p < 0.001), while product quality and price did not exhibit a meaningful influence (p > 0.05). The coefficient of determination (R²) was found to be 0.827, indicating that the model explains 82.7% of the variation in purchasing decisions. The findings highlight testimonials as the most dominant factor (β = 0.679), suggesting that businesses should adopt digital testimonial-based marketing strategies to strengthen consumer trust.
The Influence of The Glass Ceiling Phenomenon and Perceived Or-ganiztional Support on Employee Performance Mediated by Career De-velopment in The Regional Inspectorate of Pati Regency Karina Kusumastuti Pratiwi; Tristiana Rijanti
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.v7i10.9549

Abstract

This study explores how the Glass Ceiling and Perceived Organizational Support influence employee performance, with career development acting as a mediating variable. The research focuses on employees at the Regional Inspectorate of Pati Regency, utilizing a quantitative survey method involving 70 respondents. Data were analyzed using multiple linear regression. Results indicate that Glass Ceiling has a significant direct effect on performance, while Perceived Organizational Support does not. However, Career development played a mediating role between the Glass Ceiling and Perceived Organizational Support in relation to Employee Performance. These results offer practical insights for human resources management, particularly regarding Glass Ceiling, Perceived Organizational Support, Career Development and Performance.
Peran Ketahanan Organisasi dalam Pengaruh Kepemimpinan Transformasional dan Komitmen Organisasi terhadap Kinerja Organisasi pada Sektor Manufaktur Liora Madya Elviranita Telaumbanua; Agustinus Setyawan; Alden Nelson
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.v7i10.9558

Abstract

                Human resources are a vital asset for companies in achieving their goals, with transformational leadership and organizational commitment serving as key factors in acquiring high-quality human capital. This study aims to examine the role of organizational resilience in strengthening the influence of transformational leadership and organizational commitment on organizational performance in the manufacturing sector. In an increasingly dynamic business environment, organizational resilience becomes a crucial factor in maintaining optimal performance. Effective transformational leadership and strong organizational commitment are often identified as two main pillars in improving organizational performance. However, challenges from both external and internal environments demand organizations to possess resilience in order to adapt and survive. This study employs a quantitative approach by collecting data through a survey conducted in manufacturing companies in Batam. The analysis results indicate that organizational resilience serves as a significant mediating variable in the relationship between transformational leadership and organizational commitment on organizational performance. These findings highlight the importance of developing transformational leadership strategies that foster resilience, as well as enhancing organizational commitment to achieve sustainable performance.
Pengaruh Komite Audit, Corporate governance, dan Audit Tenure Terhadap Integritas Laporan Keuangan pada Perusahaan Sektor Energi Suci Tania; Emilia Gustini
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.v7i10.9570

Abstract

This study aims to analyze the influence of the Audit Committee, Corporate Governance, and Audit Tenure on the integrity of financial reports in energy sector companies listed on the Indonesia Stock Exchange for the 2021–2023 period. The issue of financial reporting integrity has come under scrutiny due to numerous cases of manipulation and weak transparency in the energy sector. Using a quantitative approach and multiple linear regression analysis on 105 observational data sets, this study simultaneously and partially examines the influence of independent variables on financial report integrity, as proxied by earnings management. The results indicate that the Audit Committee and Audit Tenure have a significant positive effect on financial report integrity, with significance values of 0.017 and 0.002, respectively. Conversely, Corporate Governance has no significant effect (sig = 0.141), although the relationship is positive. These findings emphasize the importance of effective audit oversight and a stable auditor-client relationship in maintaining the reliability of financial reports, while the implementation of Corporate Governance needs to be substantially strengthened. This research contributes to understanding the determinants of financial reporting quality in strategic, risk-prone sectors.
Pengaruh Fee Audit, Audit Tenure, dan Audit Delay Terhadap Kualitas Audit pada Perusahaan Sub Sektor Makanan dan Minuman Nur Hasanah, Agus Triya; Gustini, Emilia
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.v7i10.9571

Abstract

Thiis study aiiims to ainailyze the effect of aiudiit fees, aiudiit tenure, aind aiudiit delaiy on aiudiit quailiity iin food aind beveraige compainiies liisted on the Iindonesiiai Stock Exchainge for the 2021–2023 periiod. The reseairch aipproaich used wais quaintiitaitiive wiith multiiple liineair regressiion, usiing 32 compainiies ais saimples through ai purposiive saimpliing techniique, resultiing iin ai totail of 96 observaitiions. The t-test results iindiicaite thait aiudiit fees (t = 4,564 ; siig = 0.000) aind aiudiit tenure (t = 7,883 ; siig = 0.000) haive ai siigniifiicaint posiitiive effect on aiudiit quailiity, whiile aiudiit delaiy (t = -9,531 ; siig = 0.000) hais ai siigniifiicaint negaitiive effect. The Aidjusted R² vailue of 0,851 iindiicaites thait 85,1% of the vairiiaitiion iin aiudiit quailiity cain be explaiiined by the three iindependent vairiiaibles. Therefore, the aimount of aiudiit fees aind the length of the aiudiitor's relaitiionshiip wiith the cliient iincreaise aiudiit quailiity, whiile aiudiit delaiy aictuailly decreaises iit.
Pengaruh Kepuasan Pelanggan, Harga, dan Promosi Terhadap Loyalitas Pelanggan Yoga Nature Class Podomoro Park Aprilia Nurfadhilah; Nugraha Saefudin
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.v7i9.9582

Abstract

This study aims to analyze the influence of customer satisfaction, price, and promotion on customer loyalty in the Sunday yoga class at Yoga Nature Class, Podomoro Park. The research employs a quantitative approach using a survey method. The sample consists of 94 respondents who are regular participants in the Sunday yoga class held at 07.00 AM. The research instrument is a questionnaire using a Likert scale. Data were analyzed through validity and reliability tests, descriptive analysis, classical assumption tests, and multiple linear regression analysis. The results show that, partially, customer satisfaction, price, and promotion each have a positive and significant effect on customer loyalty. Simultaneously, the three variables also significantly influence customer loyalty. These findings indicate that improvements in satisfaction, appropriate pricing, and effective promotional strategies can enhance participants’ loyalty to the weekly yoga class. In conclusion, customer satisfaction, price, and promotion are key factors in building customer loyalty in fitness service offerings such as yoga classes. This study is expected to provide valuable insights for the management of Yoga Nature Class in designing more customer-oriented marketing strategies.
Otonomi Desa dalam Pengembangan Badan Usaha Milik Nagori (BUMNAG) di Nagori Cingkes, Kabupaten Simalungun Nava Arella Ginting, Netanya; Februati Trimurni
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.v7i9.9585

Abstract

Village autonomy is a form of decentralization that grants villages the authority to manage community interests based on original rights and local values. In this context, Badan Usaha Milik Nagori (BUMNag) plays a vital role in supporting economic independence through the sustainable utilization of local resources, as mandated by Law Number 6 of 2014 concerning Villages. However, the development of BUMNag in Nagori Cingkes still encounters various challenges, including technical limitations, weak institutional capacity, and low community participation. This study employs a qualitative descriptive method to explore the dynamics of BUMNag’s development in Nagori Cingkes. Data were collected through in-depth interviews, field observations, and document studies involving village officials, BUMNag administrators, and local community members. The analysis is based on the theory of village autonomy by H.A.W. Widjaja (2003), which emphasizes the village's right, authority, and obligation to manage its resources independently and responsibly. The findings reveal that while village autonomy has been initiated through the establishment and management of BUMNag, its development remains limited. Business operations are currently focused only on the clean water sector, while other potentials such as agriculture and tourism remain untapped. Although basic services are being provided, BUMNag’s economic contribution is still minimal due to the absence of significant profit generation. Therefore, it is recommended that the Nagori Cingkes government diversify BUMNag’s business units, improve human resource capacity through training, develop business plans based on local potentials, and increase community participation to realize sustainable village-owned enterprise development.
Analisis Faktor-Faktor yang Mempengaruhi Sisa Hasil Usaha (SHU) KSPPS BTM Pekalongan Dengan Pemoderasi BTM Mobile Ningsih, Widiya; Usamah, Usamah
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.v7i10.9619

Abstract

Artikel ini bertujuan untuk menganalisis pengaruh modal sendiri, dana pihak ketiga, volume usaha, aset, pendapatan, dan jumlah anggota terhadap sisa hasil usaha dengan BTM Mobile sebagai variabel moderasi. Studi ini menggunakan pendekatan kuantitatif dengan Jenis data yang digunakan pada artikel ini adalah data sekunder yang diperoleh dari laporan keuangan bulanan KSPPS BTM Pekalongan tahun 2022-2024. Data dianalisis dengan menggunakan analisis regresi moderasi. Hasil artikel ini menunjukkan bahwa modal sendiri, dana pihak ketiga dan pendapatan berpengaruh positif dan signifikan terhadap sisa hasil usaha, sementara volume usaha dan jumah anggota berpengaruh negatif dan signifikan terhadap sisa hasil usaha. Sedangkan aset tidak berpengaruh signifikan terhadap sisa hasil usaha. BTM Mobile memoderasi pengaruh pendapatan dan jumlah anggota terhadap sisa hasil usaha. BTM Mobile tidak memoderasi pengaruh modal sendiri, dana pihak ketiga, volume usaha dan aset terhadap sisa hasil usaha.
Kajian Ilmiah: Kontribusi Dana Zakat dalam Program BAZNAS Microfinance Desa terhadap Kesejahteraan Mustahik Muhammad Wanto
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.v7i10.9626

Abstract

Micro-enterprises are small businesses, and poverty in Indonesia is closely linked to their existence. Micro-enterprises face major challenges with capital. It's not uncommon for micro-enterprises to increase their capital to meet their daily needs. Therefore, when there are competing needs, whether for household or business needs, capital needs are usually impacted, and business activities can be temporarily halted. The purpose of this study was to collect and analyze data from articles related to the role of BAZNAS Village Microfinance in the welfare of mustahik (recipients of wealth). The method used in this study was qualitative with the aid of descriptive content analysis. Through a literature review, the author concluded that BAZNAS Village Microfinance plays an effective role in transforming mustahik into muzakki (recipients of wealth) through various strategies, including financial assistance and mentoring for business development. This program improves economic welfare by utilizing zakat funds for empowerment activities, improving their businesses, and providing market access support. It helps beneficiaries effectively promote their products, contributing to poverty reduction and minimizing social inequality.
Pengaruh Pemahaman Akuntansi, Pemanfaatan Sistem Informasi Akuntansi, dan Sistem Pengendalian Intern Terhadap Kualitas Laporan Keuangan Pemerintah Daerah: Studi Kasus pada Pemerintah Dearah Kabupaten Banyuasin, Musi Banyuasin, dan Ogan Ilir Dewi Kartika Sari; Sri Hartaty; Yuliana Sari
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.v7i10.9647

Abstract

This study aims to examine the effect of accounting understanding, utilization of accounting information systems, and internal control system on the quality of local government financial report in Banyuasin, Musi Banyuasin, and Ogan Ilir Regencies. The data of this study uses primary data with a quantitative approach. This study uses a convenience sampling method. The population in this study were all employees of the Regional Financial and Asset Management Agency of Banyuasin, Musi Banyuasin, and Ogan Ilir Regencies. The sample uses in this study was 51 respondents. The analysis technique used to test the research hypothesis was multiple linear regression analysis with the help of SPSS software version 26. The results of this study indicate that the variables of accounting understanding does not have a significant effect on the quality of local government financial reports. Meanwhile, the utilization of accounting information system and internal control systems has a positive and significant effect on the quality of local government financial reports. Simultaneous tests show that the variables of accounting understanding, utilization of accounting information systems, and internal control systems simultaneously affect the quality of financial reports.

Page 186 of 224 | Total Record : 2235

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