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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 2,175 Documents
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The Benefit Of Sponsorship Program : A Systematic Literature Review Sukma, Fahrizal; Nafiah Ariyani
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 4 (2024): 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.v6i4.1091

Abstract

Sponsorship can be cost-effective in terms of reaching a particular audience. It allows access to specific audiences that otherwise might be difficult to achieve. All sectors of society can be targeted and gained through sponsorship. They are sports, the arts, education, community, and broadcast. Sponsorship can also achieve many different objectives, including increased awareness, image enhancement, and improved relationships with various publics. However, sponsorship also has disadvantages, so companies must prepare a risk mitigation plan. This research will reveal the benefits obtained by the company after implementing the sponsorship program. In detail, it will discuss which sectors are utilizing the sponsorship program, the purpose of conducting it, and the effects or benefits the company gets from implementing the sponsorship program. This study is based on a systematic literature review. The online research used the Google Scholar database by browsing titles, abstracts, and keywords to locate empirical research studies in peer-reviewed journals recently published in 2018-2022. They are 20 articles selected because of their rather relevance to the topic. The sports sector is the highest sector that utilizes sponsorship programs. Sponsorship of sports is not necessarily specific to sports; sponsorship has provided an opportunity for commercial advertising by corporations and businesses also represents the industrial component of the sport product and is manifested through commercial advertising of its industrial aspect. The majority of the researchers revealed how the effect of the sponsorship program. This is in line with the theory that one of the advantages of sponsorship programs is the results of sponsorship programs can be measured through surveys. Based on the analysis of selected articles, sponsorship programs provide many benefits for companies, such as increasing awareness and the credibility of companies and their products. Sponsorship programs provide shared value (engagement); for instance, in sports, this value is formed among sponsors, sports clubs, and athletes.
Analisis Sukuk Pada Keuangan Syariah di Indonesia : Systematic Literature Review Nurul Ma’rifah Engget; Nisya Adella Jaya; Alim Erdiansah; Asrial; Anzu Elvia Zahara
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 4 (2024): 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.v6i4.1092

Abstract

The capital market is one of the means used for investment but there are many capital market instruments that contain elements that are not halal (haram) according to Islamic law. This study aims to see Indonesia's position in the Islamic financial market through the role of sukuk. Because considering that Indonesia is a Muslim-majority country and investment in the capital market is the government's effort to encourage and strengthen Indonesia's position on the national and global Islamic financial markets. This research uses a Systematic Literature Review (SLR) approach to journal publications from 2012 to 2022. The results show that research on Islamic finance in Indonesia focuses on 3 topics and trends, namely SBSN, Green Sukuk and Sukuk from an Islamic perspective. And the most frequently used method is the library research method by 50%, the qualitative method by 40% and the Analytic Network Process Problem-Solution Method by 10%.
Pengaruh Pendapatan Asli Daerah, Dana Alokasi Umum, Dana Bagi Hasil dan Tingkat Inflasi terhadap Belanja Modal di Provinsi Bengkulu Tahun 2018-2022 Putri Darunnisa, Lala; Herawansyah
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 5 (2024): 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.v6i5.1093

Abstract

The purpose of this study is to determine how the impact of capital expenditure in Bengkulu Province from 2018 to 2022 is related to local original income (PAD), general allocation funds (DAU), profit-sharing funds (DBH), and inflation. The study population consisted of local original income, general allocation funds, profit-sharing funds, inflation rates, and capital expenditures. Ten cities and regencies in Bengkulu Province. This study uses secondary data on the implementation of the 2018–2022 Bengkulu Provincial APBD budget obtained from the Directorate General of Financial Balance. WarpPLS software version 7.0 will be used as a data analysis tool to review research data. The conclusion of this study shows that although the general allocation fund does not have a significant effect and the inflation rate has a significant negative influence on capital expenditure, local original income, and profit-sharing funds have a significant positive influence.
Implementasi Istishab Sebagai Perkembangan Hukum Islam Ihza, Ahmad; Nurlaeli, Ida
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 4 (2024): 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.v6i4.1100

Abstract

The dimension of Islamic law can be achieved by emphasizing the theory of benefit as the main consideration for determining a law. One of them is an effort to review istishab as an argument for determining the law, namely by determining the status of the origin. Sometimes the origin is permissible, free from demands, and sometimes it is permanent. Istishab is a method of ijtihad. Ijtihad is the inner dynamic for the birth of change to maintain the comprehensiveness of Islamic law. Istishab itself is a source of law that is debated by scholars and whether istishab itself is included as a proof or not. The first opinion says hujjah as a legal determination, the second istishab is not used as a proof in making law, the third is a proof in determining new problems. Istishab is also widely applied in various cases, both in the fields of family law, criminal, civil and economic law. More than that, the important value of the application of istishab is the principle of law in Indonesia (the principle of presumption of innocence), the principle of legality and the principle of Nullum delictum nulapoena sine praevia leg poenali makes it important to be studied further.
Strategi Pemasaran Bisnis Budidaya Ikan Lele “Berkah Mandiri” Persepektif Etika Bisnis Islam Mufidatun Nur Laila; Muhammad Alhada Fuadilah Habib
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 5 (2024): 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.v6i5.1104

Abstract

Catfish cultivation has great potential in this era because it is popular with the public, so quite a lot of new catfish cultivation businesses have emerged. This causes the world of catfish buying and selling business to have increasingly fierce competition, so it requires a good marketing strategy to be able to win the competition in the catfish farming business sector. Preliminary survey results found that implementing a marketing mix strategy was able to increase sales of Berkah Mandiri catfish. The purpose of this research is to describe the Marketing Strategy for the Berkah Mandiri Catfish Cultivation Business from an Islamic Business Ethics Perspective which is proven to be able to increase sales. This research uses a qualitative descriptive research type. Data collection techniques include interviews, observation and documentation, then data analysis is carried out. Data analysis which includes the stages of data condensation, data presentation and drawing conclusions. The results of the research found that the Berkah Mandiri catfish farming business succeeded in increasing sales with the 7P marketing mix strategy (product, price, place, promotion, people, processes and physical evidence) in the form of selling good quality and healthy catfish of various types, providing price based on fish quality and negotiable selling price, easy to reach location, opening a sales stand in the market, having a suitable environment for cultivation, promoting by word of mouth and social media (WhatsApp and Facebook), skilled human resources with a high work ethic , choosing superior catfish seeds, providing good catfish feed, paying attention to the quality of the pond water, handling pests and diseases, the fish harvesting process is in accordance with safe harvest procedures, the pond is cleaned once a week, the size of the pond is divided into several sizes ( according to the age of the fish) and the pond looks clean. There are 5 principles of Islamic Business Ethics that are applied, namely; honest and trustworthy, accurate in weighing and avoiding gharar, mutually beneficial, voluntary in buying and selling and not badmouthing other people's business.
Pengaruh Segmentasi Pasar terhadap Tingkat Penjualan Produk Sumpia Syasyiri di Industri UMKM Banjaran Bandung Setiawan, Iwan; Tiris Sudrartono
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 4 (2024): 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.v6i4.1108

Abstract

This study wants to find out how much the attractiveness of the business sector is for MSME products such as sumpia syasyiri in Banjaran, Bandung City. The reason for this research refers to SMEs in selling their products which have not been maximized in terms of relatively large sales for this Syasyiri sumpia product. This research uses a type of quantitative research with descriptive research. The investigative technique used is Cronbach's Alpha and the tests used are validity test, reliability test, correlation coefficient test and speculation test. Statistical Product and Service Solution (SPSS) Version 25 which was used to test this research. the results of this study, researchers provide suggestions for SMEs so that their products can be marketed to reach better market conditions through marketplaces such as shopee, lazada, or tokopedia so that there is a product promotion system, provide lower selling prices, provide updates for business people to look innovative, and lastly, maximize orders so that sales levels also increase for Banjaran Bandung Sumpia Syasyiri products.
Pengaruh Lingkungan Kerja Fisik Terhadap Produktivitas Kerja Karyawan Bagian Produksi Pada PT Vista Agung Kencana Dzahabiyyah, Salwa; Wita Farla; Karimudin, Yos
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 4 (2024): 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.v6i4.1109

Abstract

This study aims to test or analyze how the influence of the physical work environment on the work productivity of production employees at PT Vista Agung Kencana. The population in this study were all employees of the production division of PT Vista Agung Kencana, Muara Enim Regency, totaling 150 employees. The sampling technique of this study used a purposive sampling technique. thus the respondents of this study were as many as 40 respondents from all permanent production employees at PT Vista Agung Kencana. This study used primary data obtained through questionnaires and simple linear regression analysis as a data analysis technique. The data was processed using the Statistical for Product and Service Solution (SPSS) program release 26. The results showed that the physical work environment had a positive and significant effect on the work productivity variable for employees in the production department at PT Vista Agung Kencana.
Jumlah Rapat Komite Audit, Jumlah Dewan Direksi, dan Jumlah Dewan Komisaris terhadap Pengaruh Penerapan GCG pada Perusahaan Sektor Garmen dan Tekstil yang Terdaftar Di Bursa Efek Indonesia (BEI) pada Tahun 2020-2021: Jumlah Rapat Komite Audit, Jumlah Dewan Direksi, dan Jumlah Dewan Komisaris terhadap Pengaruh Penerapan GCG pada Perusahaan Sektor Garmen dan Tekstil yang Terdaftar Di Bursa Efek Indonesia (BEI) pada Tahun 2020-2021 Raissa Amelia
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 5 (2024): 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.v6i5.1128

Abstract

This research aims to investigate the influence of the implementation of Good Corporate Governance (GCG), the number of audit committee meetings, the number of board of directors, and the number of board of commissioners on the financial performance of companies in the garment and textile sector listed on the Indonesia Stock Exchange (BEI) in the years 2020-2021. The indicators of GCG implementation are proxied by commitment, transparency, accountability, independence, responsibility, fairness, leadership, and vision-mission. Furthermore, financial performance is measured using Return on Assets (ROA). The research employs T and F statistical tests as the research methods. Based on the findings, it is revealed that the implementation of GCG, the number of audit committee meetings, the number of board of directors, and the number of board of commissioners, either partially or simultaneously, do not have a significant effect on the financial performance of companies in the garment and textile sector listed on the Indonesia Stock Exchange (BEI) in the years 2020-2021.
Analisis Faktor Agresivitas Pajak Sebelum dan Masa Pandemi Covid19 Santikah, Amanda; Nurul Azizah, Siti; Uzliawati, Lia
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 5 (2024): 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.v6i5.1130

Abstract

Tax aggressiveness is an activity aimed at reducing taxable profits through tax planning, either using methods that are in accordance with regulations or not in accordance with tax regulations. This research was conducted to examine the effect of corporate social responsibility (CSR), leverage, profitability, company size on tax aggressiveness. The research population is mining companies listed on the Indonesia Stock Exchange, with samples taken of 43 financial statements of mining companies for 2016-2020. Data analysis used the regression analysis model using IBM SPSS 25 software. The results showed that profitability and firm size had a positive effect on tax aggressiveness.
Penghindaran Pajak dan Strategi Perusahaan Audia Salsabila, Revika; Puspa Midiastuty, Pratana; Suranta, Eddy
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 4 (2024): 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.v6i4.1133

Abstract

Through the use of prospector tactics versus defender actions, this study seeks to show the many ways that companies engage in tax avoidance. This study uses proxies such as Effective Tax Rate (ETR) and Book Tax Difference (BTD) to examine tax avoidance behavior. The typology developed by Miles and Snow (1978) is used to define the prospector and defender methods. Within the scope of this study, agency theory is used to establish the relationship between the prospector approach and corporate defense practices and tax avoidance carried out by the corporate sector. The population of this study is manufacturing companies listed on the Indonesia Stock Exchange (IDX), and the research period 2017-2022 is the time period considered. To select the sample for this investigation, purposive sampling was used. There were 105 companies and 630 observations included in the sample selection procedure. For the purpose of evaluating each hypothesis, we used two separate sampling methods. The test findings show that while there is no difference in tax avoidance activities among firms using the book tax difference (BTD) proxy, there is variation in tax avoidance actions among firms using prospector tactics and defenses in terms of the efficacy of Effective Tax Rate (ETR). Adopt a strategy that is defensive and prospective.

Page 19 of 218 | Total Record : 2175

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