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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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Efek Pemutihan Pajak Kendaraan Bermotor dan Penerapan Pembayaran Pajak Online Kendaraan Bermotor pada Kepatuhan Wajib Pajak Kendaraan Bermotor Adjie, Zana Zhafirah Kusuma; Aisyahturrahmi, Aisyahturrahmi
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.v7i9.9974

Abstract

Tax relief and the ease of the tax payment process are factors expected to enhance taxpayer compliance. This study aims to examine the effect of Vehicle Tax Bleaching and the implementation of online vehicle tax payments on the compliance of motor vehicle taxpayers. This study uses a quantitative approach and the data used in this research is primary data by distributing questionnaires to 100 motor vehicle taxpayers in the city of Surabaya. This study uses the purposive sampling method with SmartPLS 3.0 to conduct data analysis. The results of this study explain that Vehicle Tax Bleaching does not have an impact on motor vehicle taxpayer compliance, whereas the implementation of online motor vehicle tax payments does have an impact on taxpayer compliance.
The Effect of Return of Equity on Company Value with Profitability As A Moderating Variable Sumiok, Cristofer; Aryani, Farida; Utami, Sari; Sumual, Frida Magda; Marunduh, Andrew Patrick
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.v7i9.10000

Abstract

This research is a quantitative research with an explanatory approach, namely an approach that relies on the research objectives of previous research and adds new variations as novelty value to the research being carried out (Abdurahman, 2016). The data used in this study are quantitative data that the researcher obtained from primary sources, namely finance companies listed on the Indonesian stock exchange from 2015 to 2025. The data obtained were analyzed using the smart PLS 4.0 analysis tool. The conclusion in this article show that the Return on Equity variable can have a positive relationship direction and a significant influence on the Company Value variable because the P-Values ​​value is positive and is below the significance level of 0.05, namely 0.011. These results are in line with the research are not in line with the research . In addition, the Profitability variable can also moderate the influence of the Return of Equity variable on the Company Value variable because the same thing the P-Values ​​value is positive and is below the significance level of 0.05, namely 0.000. Thus, it can be concluded that the first and second hypotheses in this article can be accepted and proven.
Pertanggungjawaban Korporasi Atas Perbaikan Lingkungan Hidup Terdampak Limbah Pabrik Perspektif Maslahah: Studi Kasus di Desa Sei Langgei, Kecamatan Bandar Masilam, Kabupaten Simalungun Yunijar Harahap, Eva; Permata, Cahaya
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.v7i10.10017

Abstract

This study aims to analyze the form of corporate accountability for environmental pollution that occurred in Sei Langgei Village, Bandar Masilam District, Simalungun Regency, which was caused by the operational activities of a palm oil mill. The results of this study also examine this accountability from the perspective of maslahah in Islamic law, in order to see the extent to which the concept of maslahah can be used as a basis for resolving environmental problems.This study uses a qualitative approach with field research and an empirical approach. Data collection techniques were carried out through direct observation, in-depth interviews, and documentation. Data sources were obtained from interviews with the Head of Bandar Masilam District, Village Heads, and affected communities.The results of the study indicate that the activities cause pollution to agricultural land and reduce the quality of life of the community. However, corporate accountability is still limited to administrative steps and has not yet touched on comprehensive environmental recovery. From a maslahah perspective, environmental pollution contradicts the principles of protecting life, property, and the preservation of nature (ḥifẓ al-nafs, ḥifẓ al-māl, and ḥifẓ al-bi’ah), thus corporations should assume broader responsibilities to create public welfare.
Analisis Hukum Islam Mendapatkan Gift Pada Konten Self Harm di Live Apk Tiktok Perspektif DSN MUI No 24 Tahun 2017 Tentang Hukum dan Pedoman Bermuamalah Melalui Media Sosial Fauzan, Ahmad; Amar Adly, Muhammad
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.v7i10.10019

Abstract

The research method used is normative law, which is research that examines legal documents as the main source with a qualitative descriptive approach. Data was collected through a literature study covering fatwas, books, journals, and related documents. The results of the study show a phenomenon of misuse of the live streaming feature in the TikTok application, specifically by displaying self-harm content in order to obtain gifts from viewers, which is haram because it contradicts the words of Allah in QS AL-Baqarah 195. This practice not only violates moral values but also contravenes the principles of Sharia. Furthermore, this action contradicts the main objectives of Islamic law (maqasid al-syariah), particularly in terms of protecting life (hifz al-nafs), intellect (hifz al-'aql), and property (hifz al-mal). Gift-giving in this context can no longer be categorized as a valid gift, as it is fraught with emotional manipulation and aims to support prohibited acts. Therefore, such transactions are not permissible under Islamic law and need to be regulated and monitored by the authorities to prevent them from continuing.
Pengaruh Good Governance dan Stabilitas masa kerja of Personel Terhadap Implementasi Anggaran Berbasis Kinerja dengan Komunikasi Sebagai Variabel Moderating Dartana, Andria; Nurmala Sari, Eka; Olivia , Hastuti
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.v7i10.10068

Abstract

This study aims to analyze the influence of Good Governance and employee tenure stability on the implementation of performance-based budgeting, as well as to evaluate the role of communication as a moderating variable in the Regional Financial Management Agency (BPKD) of Southeast Aceh Regency. The background of this study is based on the decline in the regional budget realization rate from 96.15% in 2022 to 89.39% in 2024, as well as issues related to transparency, accountability, employee rotation, and communication effectiveness. This study uses a quantitative approach with an associative method. The study took the entire population into a sample of 80 respondents. Data collection was carried out through questionnaires, interviews, documentation, and observation, then analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with the help of SmartPLS 3.0 software. The results of the analysis show that Good Governance has a positive and significant effect on the implementation of performance-based budgeting (t = 4.757; p = 0.000). Likewise, employee tenure stability had a positive and significant effect (t = 3.453; p = 0.001). Furthermore, communication was shown to significantly and positively moderate the relationship between Good Governance (t = 3.865; p = 0.000) and employee tenure stability (t = 3.776; p = 0.000) and performance-based budget implementation. The results showed that effective communication positively influenced Good Governance and tenure stability in performance-based budget implementation. In conclusion, successful budget implementation requires strengthening Good Governance, strategic tenure management, and more communicative and effective communication.
Work Life Balance as A Moderating Variable of The Effect of Reward on Employee Performance Imelda Barus; Rasty Yulia; Rizal Bakti; Faisal Angriawan Malik; Desi Ulpa Anggraini
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.v7i10.10080

Abstract

This research is quantitative with an explanatory approach. The data used in this study is primary data obtained directly by the researcher from Geprek Bensu employees spread throughout Indonesia. The data obtained was analyzed using PLS 4.0 software. The reult in this article show that that each hypothesis in this article can be accepted and proven. In the first hypothesis, the Reward variable can have a positive relationship and a significant influence on Employee Performance because the P-Values ​​are positive and below the 0.05 significance level, namely 0.002. These results mean that Rewards can make employees happier and more enthusiastic at work. With more enthusiasm and happiness in their work, it will improve Employee Performance. In addition, the Work-Life Balance variable can also moderate the influence of the Reward variable on Employee Performance because the P-Values ​​are positive and below the 0.05 significance level, namely 0.000. Based on this, the first and second hypotheses in this article can be accepted and proven
Pengaruh Persepsi Kemudahan, Persepsi Kebermanfaatan, dan Sikap Terhadap Minat Penggunaan Layanan Fintech Crowdfunding Syariah Studi Kasus Masyarakat Jabodetabek Muhammad Riduan Hidayat; Nurizal Ismail
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 7 (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.v7i7.7074

Abstract

This study aims to analyze the influence of perceived ease of use, perceived usefulness, and attitude on the interest in using Sharia fintech crowdfunding services in the Jabodetabek community. This research employs a quantitative method with purposive sampling on 100 respondents. The research instrument consists of a structured questionnaire with a Likert scale of 1-5, and data analysis is conducted using Partial Least Square-Structural Equation Modeling (PLS-SEM) with the assistance of SmartPLS 4 software. The results indicate that all three variables significantly influence the interest in using Sharia fintech crowdfunding services. Perceived ease of use, perceived usefulness, and a positive attitude enhance public interest in adopting this service. This study confirms the complexity of factors affecting the adoption of Sharia financial technology and provides insights for the development of Sharia fintech crowdfunding in Indonesia.
Implementasi Fatwa DSN-MUI dalam Perlindungan Aset Investor di Pasar Modal Syariah: Analisis Prinsip Syariah dan Kaidah Fiqih PSada Mekanisme Dana Perlindungan Pemodal (DPP) Setiawan Bin Lauri; Muhammad Rizqi Rifai
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 11 (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.v7i11.7242

Abstract

This research aims to analyse the role of the Islamic capital market in supporting an investment ecosystem that complies with Sharia principles, with a focus on the mechanism of investor asset protection through the Investor Protection Fund (Dana Perlindungan Pemodal, DPP) based on DSN-MUI Fatwa No. 157/DSN-MUI/VII/2024. The research method employed is descriptive qualitative analysis with an Islamic legal approach, examining the legal basis, Islamic capital market instruments, and the Sharia principles underpinning the management of the DPP. The findings indicate that the Islamic capital market plays a significant role in creating a fair, transparent, and Sharia-compliant investment environment. DSN-MUI Fatwa No. 157/DSN-MUI/VII/2024 provides clear legal guidance on the management of the DPP, applying the principles of wakalah bil ujrah and kafalah as forms of guarantee for investors. This research also identifies that the application of qawaid fiqhiyyah, such as the principle that preventing harm takes precedence over obtaining benefit, forms the basis for DPP management to prevent injustice and misuse of assets. The implication of this research is the importance of strict supervision by authorities such as the Financial Services Authority (OJK) and DSN-MUI to ensure compliance with Sharia principles, thereby enhancing public trust in the Islamic capital market and fostering sustainable economic stability.
Pengaruh Islamic Corporate Social Responsibility, Islamic Corporate Governance, dan Zakat Performance Ratio Terhadap Kinerja Keuangan pada Bank Umum Syariah dengan Ukuran Perusahaan Sebagai Variabel Moderasi: Periode 2019-2023 Nurul Fatmawati; Syamsul Hilal; Anas Malik
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 8 (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.v7i8.7949

Abstract

This research aims to examine the influence of Islamic Corporate Social Responsibility, Islamic Corporate Governance, and Zakat Performance Ratio on the financial performance of Sharia Commercial Bank companies for the 2019-2023 period. This research uses quantitative research and secondary data in the form of the 2019-2023 Sharia Commercial Bank annual report. The method used for data collection is the documentation method and literature study method. The population used in this research is 17 Sharia Commercial Banks registered with the Financial Services Authority in 2019-2023 and the sampling technique in this research is a purposive sampling technique, with samples that meet the criteria being 10 Sharia Commercial Banks registered with the Financial Services Authority in 2019-2023. The analysis technique used is panel data regression analysis with the Eviews-10 software application. The results of this research show that Islamic Corporate Social Responsibility has a negative effect on the financial performance of Sharia Commercial Banks, Islamic Corporate Governance and the Zakat Performance Ratio have no effect on the financial performance of Sharia Commercial Banks, company size can moderate the relationship between Islamic Corporate Social Responsibility and the financial performance of Sharia Commercial Banks. Company size cannot moderate the relationship between Islamic Corporate Governance and Zakat Performance Ratio on the financial performance of Sharia Commercial Banks.
Pendeteksian Manipulasi Laporan Keuangan pada Perusahaan Konstruksi Menggunakan Model Beneish M-Score Komala, Sefrilia Sandra; Rahman, Fadillah Aditya; Putra, M Diarama Kurnia; Sulistiawati, Sulistiawati; Ramadhan, Yanuar
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 11 (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.v7i11.8803

Abstract

This study aims to detect potential financial statement fraud in the Indonesian construction sector using the Beneish M-Score model. This study aims to test how effective this model can function as an early warning tool in identifying accounting manipulation in public companies. This study uses a quantitative descriptive approach. Secondary data were obtained from audited annual financial statements of five large construction companies listed on the Indonesia Stock Exchange for the fiscal years 2023 and 2024. The Beneish M-Score model was applied using eight financial ratios (DSRI, GMI, AQI, SGI, DEPI, SGAI, TATA, and LVGI), and the results were interpreted based on the set threshold of -2.22. The analysis showed that four companies did not exhibit signs of manipulation, with M-Scores below -2.22. However, PT Waskita Karya showed a partial M-Score of -1.82, indicating a strong signal of potential financial statement fraud. This highlights the relevance of the model in identifying warning signs, particularly in companies with complex financial structures. This study is limited by the partial calculation of M-Score components due to data availability constraints (e.g., DEPI, SGAI, TATA, LVGI). Additionally, this study does not involve forensic audits to confirm actual fraud. Nevertheless, this study suggests that regulators, investors, and auditors should integrate the Beneish model as an initial filter in assessing fraud risk, particularly in project-based and capital-intensive industries such as construction.

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