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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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Perencanaan Keuangan Pribadi Mahasiswa dengan Model Time Value of Money Aulia Eka Fatmawati, Aulia; Fajar Ramadhan, Fajar
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.v7i11.8828

Abstract

Personal financial planning is a crucial aspect that must be well-managed by students to effectively achieve both short-term and long-term financial goals. This study aims to analyze students' personal financial planning using the Time Value of Money (TVM) model through a quantitative approach. The TVM model was chosen for its ability to calculate the value of money at different points in time, enabling students to make rational financial decisions based on future monetary projections. The research employed a primary data collection method through questionnaires distributed to active students across various faculties. The collected data were analyzed using descriptive and inferential statistical techniques to assess students' understanding of the TVM concept and its application in personal financial planning. The results indicate a significant positive correlation between knowledge of TVM and students' ability to develop optimal financial plans. This study provides practical insights to help students manage their finances by considering both time and risk factors, thereby enhancing financial literacy and fostering financial independence. The findings also have implications for the development of campus-based financial education programs.
Pengaruh Temuan Sistem Pengendalian Internal, Temuan Kepatuhan Peraturan Perundangan, Tindak Lanjut Hasil Pemeriksaan dan Penyelesaian Kerugian Daerah Terhadap Opini Audit Atas Laporan Keuangan Pemerintah Daerah Kota di Pulau Sumatera Alendra, Muhammad Ramadhan; Yulsiati, Henny; Oktarida, Anggeraini
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.v7i11.9050

Abstract

This study was conducted with the aim of analyzing the impact of “internal control system findings, compliance with laws and regulations findings, follow-up of examination results, and settlement of regional losses on the audit opinion of the financial statements of municipal governments located on the island of Sumatra”. This study employs a quantitative methodology, utilising secondary data sourced from the official website www.bpk.go.id. The research encompassed 33 cities on the island of Sumatra, comprising a total sample size of 150 individuals. This research employed a purposive sampling technique for sample determination. The hypothesis testing procedure is conducted via logistic regression analysis using Eviews 12 software. The findings indicated that, individually, Internal Control System Findings exert a positive and significant influence on Audit Opinions. The findings regarding adherence to laws and regulations, the follow-up on examination results, and the resolution of regional losses do not significantly impact the audit opinion. Simultaneous testing shows that the variables of Internal Control System Findings, Regulatory Compliance Findings, Follow-Up of Audit Results, and Regional Loss Settlement collectively have a significant influence on the Audit Opinion of the LKPD of the City on the Island of Sumatra.
Penerapan Gaya Kepemimpinan Transformasional dalam Meningkatkan Kinerja Karyawan di KSPPS NU Sejahtera: Studi Deskriptif Wardiana, Isma; Budi Sukardi
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.v7i11.9175

Abstract

                This study aims to describe the application of transformational leadership and its contribution to improving employee performance at KSPPS NU Sejahtera. The study employed a qualitative approach with a descriptive approach, conducted through in-depth interviews, non-participatory observation, and documentation of managers and marketing staff. The results indicate that the four dimensions of transformational leadership according to Bass and Avolio idealized influence, inspirational motivation, intellectual stimulation, and individualized consideration have been consistently applied in this cooperative's work environment. Despite challenges during the leadership transition in 2022, the new leaders successfully established open communication, clearly communicated the organization's vision, and demonstrated concern for employees. Consequently, employee morale and performance have improved, reflected in indicators of quality, quantity, resilience, and work attitude. Institutionally, this is demonstrated by the cooperative's revenue growth, reaching IDR 860 billion in 2024, network expansion, and strategic partnerships with national and international institutions. These findings reinforce the relevance of transformational leadership as an effective managerial strategy for improving the performance and sustainability of Sharia-compliant organizations.
Pengaruh Ukuran Perusahaan, Pertumbuhan Aset, Struktur Aset, Tingkat Utang, dan Likuiditas Terhadap Profitabilitas Hakim, Muhamad Naufal Lukman; Purwaningsih, Eny
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.v7i11.9487

Abstract

Company size, asset growth, asset structure, debt ratio, and liquidity are the variables analyzed in this study to determine their impact on profitability. Companies listed on the Indonesia Stock Exchange (IDX) that produce consumer goods from 2019 to 2023 are the objects of this study. Several factors are considered independent variables, including company size (natural logarithm of total assets), asset growth rate, asset structure (ratio of fixed assets to total assets), debt level (Debt to Asset Ratio), and liquidity ratio (Current Ratio). ROE is used as the dependent variable to measure profitability. The study sample consists of 30 companies with five years of data, resulting in a total of 150 observations. However, an outlier occurred, resulting in 28 companies with a total of 140 observations. Multiple linear regression was used in this study. The test findings show that all five independent factors significantly influence profitability simultaneously. While asset structure, debt level, and liquidity have a negative and significant impact, only asset growth has a positive and significant impact. There is no significant impact of company size. This study provides a clear understanding of the role of financial structure and asset management in improving corporate profitability, which is beneficial for both management and investors.
Peran Customer Online Review dalam Memediasi Niat Beli Produk Skincare Suprapto, Yandi; Hasan, Golan; Feby
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.v7i11.9515

Abstract

This research examines the influence of digital marketing on purchase intention in the skincare industry, focusing on the role of social media marketing, e-WOM, brand image, and influencer endorsers mediated by customer online reviews. According to Statista (2020), the skincare industry experienced significant growth with a total value reaching USD 335.6 billion in 2020, increasing by 3.6% from the previous year and projected to reach USD 344.4 billion in 2021. This research aims to analyze the causal relationships between digital marketing variables (social media marketing, e-WOM, brand image, influencer endorsers) on purchase intention with customer online reviews as a mediating variable. The research method uses a quantitative approach with path analysis to test nine proposed hypotheses. The results show that SMM, e-WoM, and Brand Image have a significant influence on Customer Online Review, while Influencer Endorser shows no significant influence. This research extends previous studies by integrating the role of customer online reviews as a mediator in influencing consumer purchase intention
Optimalisasi Manajemen SDM Berbasis Nilai-Nilai Syariah dalam Meningkatkan Kinerja Karyawan pada Lembaga Keuangan Syariah Dhani Sudirman; Asep Khaerul Faizin; Dede Sugandi
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.v7i11.9536

Abstract

Human resource (HRM) management in Islamic financial institutions emphasizes not only efficiency and productivity but also reflects Islamic values in all its practices. This study aims to examine how optimization of HRM based on Sharia values is carried out at Pegadaian Syariah Johar, East Karawang, and how this implementation impacts employee performance. This study uses a descriptive qualitative approach with a case study method. Data collection techniques were conducted through observation, in-depth interviews, and documentation of management and employees directly involved in institutional activities. The results show that Sharia values such as trustworthiness, honesty, responsibility, and deliberation have been internalized in the work culture and interpersonal relationships among employees. Although not yet fully integrated into formal managerial systems such as recruitment and performance evaluation, these values have positively contributed to employee discipline, loyalty, and work ethic. These findings confirm that a values-based approach can be an effective strategy for managing HRM in Islamic financial institutions. The implications of this research encourage the importance of developing a more structured and consistent HR management system with sharia principles, so that Islamic financial institutions are not only economically superior, but also reflect ethical and spiritual excellence.
Pengaruh Kompetensi, Integritas, dan Skeptisme Profesional Auditor terhadap Fraud Prevention dengan Kualitas Audit Sebagai Variabel Intervening: Studi pada BPKP Provinsi Sumatera Selatan Nurhaliza Kurniasyari; Sopiyan AR; Ulfah Tika Saputri
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.v7i11.9545

Abstract

This study aims to analyze the influence of auditor competence, integrity, and professional skepticism on fraud prevention, with audit quality as an intervening variable among auditors at BPKP South Sumatera Province. The research employs a quantitative associative approach using purposive sampling technique. Data were collected through questionnaires and analyzed using the Partial Least Squares – Structural Equation Modeling (PLS-SEM) method with the assistance of SmartPLS version 4 software. The results indicate that auditor competence, integrity, and professional skepticism have a positive effect on fraud prevention. However, audit quality as a mediating variable between competence, integrity, and professional skepticism and fraud prevention does not have a significant effect.
Pengaruh Motivasi Kerja dan Work Life Balance Terhadap Kinerja Pegawai di mediasi Komitmen Organisasi: Studi pada Pegawai DPUPR Kabupaten Batang Ronggo Prasetyo; Lie Liana
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.v7i11.9547

Abstract

This study aims to analyze the influence of work motivation and work-life balance on employee performance, mediated by organizational commitment. The population in this study was 412 employees of the Batang Regency Public Works and Housing Agency (DPUPR), with a sample size of 120 drawn using the Roscoe formula (1975). Sampling was conducted using purposive sampling with the criterion of employee tenure exceeding one year. Data were processed using SPSS version 22 software. Data analysis techniques included respondent descriptions, variable descriptions, validity tests, reliability tests, F-tests, R2-tests, t-tests, and mediation tests using path analysis. The results indicate that work motivation has a positive effect on organizational commitment, work-life balance has a positive effect on organizational commitment, organizational commitment has a positive effect on employee performance, work motivation has a positive effect on employee performance, work-life balance has no effect on employee performance, organizational commitment mediates the effect of work motivation on employee performance, and organizational commitment mediates the effect of work-life balance on employee performance.
Pengaruh Self Efficacy dan Psychological Capital Terhadap Kinerja Pegawai di mediasi Komitmen Organisasional pada Pegawai Sekretariat Daerah Kabupaten Batang Septa Andi Wibowo; Lie Liana
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.v7i11.9548

Abstract

This study aims to analyze efforts to improve employee performance through self-efficacy and psychological capital mediated by organizational commitment. The population in this study was 310 employees of the Batang Regency Regional Secretariat, with a sample size of 110 drawn using the Roscoe formula (1975). Sampling was conducted using purposive sampling with the criterion of employee tenure of more than one year. Data were processed using SPSS version 22 software. Data analysis techniques included respondent descriptions, variable descriptions, validity tests, reliability tests, F-tests, R2-tests, t-tests, and mediation tests using path analysis. The results indicate that self-efficacy has a positive effect on organizational commitment, psychological capital has a positive effect on organizational commitment, self-efficacy has a positive effect on employee performance, psychological capital has a negative effect on employee performance, organizational commitment has a positive effect on employee performance, organizational commitment mediates the effect of self-efficacy on employee performance, and organizational commitment mediates the effect of psychological capital on employee performance.
Pengaruh Rasio Profitabilitas, Likuiditas, dan Solvabilitas Terhadap Nilai Perusahaan: Studi Kasus pada Perusahaan Perbankan di LQ45 Tahun 2019-2023 Ulfa Laili Nurul Badriyah; Sukristanta
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.v7i11.9550

Abstract

This study aims to analyze the effect of financial ratios consisting of profitability, liquidity, and solvency ratios on the firm value of banking companies listed in the LQ45 index during the 2019–2023 period. The research method used is a quantitative approach with multiple linear regression analysis. The data used are secondary data from annual financial reports obtained through the official website of the Indonesia Stock Exchange (www.idx.co.id). The results show that the profitability ratio measured by Return on Assets (ROA) has a significant effect on firm value. Meanwhile, the liquidity ratio measured by Current Ratio (CR) and the solvency ratio measured by Debt to Equity Ratio (DER) do not have a significant effect on firm value. These findings have important implications for company management and investors in making strategic financial decisions.

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