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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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Analisis Pengaruh Pengungkapan CSR Terhadap Kepuasan Investor pada Perusahaan Sektor Tambang yang Terdaftar di BEI Ditta Happyani; Sobrotul Imtikhanah
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.v7i11.9655

Abstract

CSR disclosure is measured using an index score based on the Global Reporting Initiative (GRI) guidelines, while investor satisfaction is represented by stock returns. The research method employed is a quantitative approach using simple linear regression analysis. The t-test results show that CSR disclosure has a positive and significant effect on investor satisfaction, with a significance value of < 0.001. Furthermore, the coefficient of determination (R²) of 0.928 indicates that 92.8% of the variation in investor satisfaction can be explained by CSR disclosure. These findings reinforce the evidence that good CSR practices can enhance investor trust and satisfaction, especially in industries with high environmental risk.
Pengaruh Likuiditas, Leverage, Profitabilitas, dan Investasi Berkelanjutan Terhadap Nilai Perusahaan pada Perusahaan Manufaktur yang Terdaftar di BEI Periode 2020–2024 Putri Utami Wijayati; Sobrotul Imtikhanah
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.v7i11.9659

Abstract

This study aims to examine the impact of liquidity, debt, profitability, and sustainable investment on firm value in manufacturing companies listed on the Indonesia Stock Exchange (IDX) in the 2020–2024 period. Firm value is a very important indicator that reflects investors' views on a company's performance and long-term prospects. The research sample consisted of 27 manufacturing companies that were purposively selected based on certain criteria, such as data availability and consistency in financial reporting over five years, resulting in a total of 135 observational data. This study uses a quantitative approach by applying multiple linear regression analysis to investigate the relationship between the independent and dependent variables. The analysis results show that, simultaneously, all four independent variables have a significant impact on firm value, as evidenced by an F value of 9.145 and a significance level of 0.000. However, separately, only the profitability variable has a positive and significant impact on firm value (sig. = 0.000). In contrast, the liquidity, debt, and sustainable investment variables do not show a significant impact on firm value in the model used.
Determinants of Household Food Security in Eastern Indonesia 2016-2023 Putra, Muhammad Hartana Iswandi; Fathiyah, Ihda Nur
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.v7i11.9681

Abstract

The purpose of this study is to determine the effect of education level, GRDP per capita, and the COVID-19 pandemic on household food security in Eastern Indonesia for the period 2016-2023, both partially and simultaneously. Food security is important because it not only concerns people's welfare but also influences a country's economy. The research method used in this study is a quantitative approach with the Ordinary Least Squares (OLS) method and annual time series data from 2016-2023. This study uses household food security as the dependent variable, education level and GRDP per capita as independent variables, and the COVID-19 pandemic as a dummy variable. The analytical technique used in this study is panel data regression analysis. The research findings illustrate that education level (X1) has a positive effect on household food security (Y). This means that the higher a person's education level, the higher their household food security will be. Vice versa. GRDP per capita (X2) has no effect on household food security (Y). This means that fluctuations in GRDP per capita in a region will not impact household food security (Y). The COVID-19 pandemic (X3) has a positive effect on household food security (Y). This means that if the COVID-19 pandemic occurs, household food security will increase. Vice versa. Education level, GRDP per capita, and the COVID-19 pandemic simultaneously influence household food security (Y).
Pengaruh Pendapatan Asli Daerah, Dana Bagi Hasil dan Belanja Modal terhadap Kemandirian Keuangan pada Pemerintah Daerah Kabupaten/Kota di Provinsi Kalimantan Timur Tahun 2019-2023 Evi Zunnia; Sri Hartaty; Eka Jumarni Fithri
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.v7i11.9693

Abstract

This study aims to determine the influence of local revenue, profit-sharing funds, and capital expenditure on financial independence in Regency/City Regional Governments in East Kalimantan Province. The data used in this study is secondary data with data obtained through the official website of the Central EPPID of the Audit Board of the Republic of Indonesia (BPK RI) in 2019-2023. This type of research is a quantitative research. The population that is the focus of this study includes all Regional Governments, consisting of 9 Regencies/Cities in East Kalimantan Province with a total sample of 45 in this study. The sample determination in this study used the "purposive sampling" technique. The data analysis method uses panel data regression analysis with the help of Eviews 12 for windows. The results of this study can be concluded that partially local original revenue and profit-sharing funds have no effect on financial independence, while capital expenditure has a negative and significant effect on financial independence. Simultaneously, local revenues, profit-sharing funds, and capital expenditure have a significant effect on financial independence in Regency/City Regional Governments in East Kalimantan Province in 2019-2023.
Pengaruh Pendapatan Asli Daerah, Kemandirian Keuangan Daerah, Belanja Modal dan Total Aset Terhadap Tingkat Pengungkapan Wajib LKPD Provinsi di Pulau Sumatera Fitri Khairunnisa; Zulkifli; Riana Mayasari
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.v7i11.9747

Abstract

This study aims to determine the factors influencing the level of transparency required in local government financial reports on Sumatra Island until 2023. The following are the research factors: the amount of required LKPD disclosure, PAD, capital expenditure, total assets, and regional financial independence. Saturated sampling was used in this quantitative research design to select ten provinces. Data were sourced from local government financial documents. The results show that the level of required LKPD disclosure is substantially influenced by total assets, negatively and significantly by capital expenditure, and positively and significantly influenced by regional financial independence, but partially unaffected by the independent variable, PAD. However, the amount of required LKPD disclosure is also influenced by independent factors. The impact of independent factors in previous studies is shown in the literature review, which supports this.
Analisis Pengendalian Internal Pengelolaan Dana Bantuan Sosial Kelompok Usaha Bersama (KUBE) dalam Menunjang Pencapaian Sustainable Development Goals (SDGs): Studi Kasus pada Dinas Sosial Provinsi Jawa Barat Sintya Maghdani Riyanto; Siti Kustinah
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.v7i11.9748

Abstract

This study aims to analyze the internal control in managing social assistance funds of Kelompok Usaha Bersama (KUBE). The research focuses on the effectiveness of control mechanisms, accountability, and transparency in the distribution and utilization of funds. The research method used is descriptive qualitative, with data collected through interviews, observations, and documentation. The results indicate that the implemented internal control still faces several challenges, such as limited supervision, lack of managerial understanding regarding accountability standards, and weak administrative documentation. Nevertheless, improvement efforts have been made through enhanced coordination among administrators and guidance from relevant stakeholders. This study recommends strengthening the monitoring system, providing training for administrators on financial governance, and improving transparency to ensure that the management of KUBE social assistance funds becomes more effective, accountable, and sustainable.
Penilaian Atas Pengelolaan Keuangan Desa Menurut Permendagri Nomor 113 Tahun 2014 (Studi Kasus di Desa Lendang Nangka Kecamatan Masbagik) Yusron Ali, Moh.
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.v7i11.9787

Abstract

This research aim to to assess monetary management of countryside according to Permendagri number 113 year 2014 in case study in countryside of Lendang Nangka District of Masbagik. Subjek in this research is monetary management of countryside pursuant to Permendagri number 113 year 2014 and becoming this research object is countryside of Lendang Nangka district of Masbagik. Result of research is monetary management of countryside pursuant to Permendagri number 113 year 2014 about Management of Finance Countryside in done/conducted case study in countryside of Lendang Nangka district of Masbagik have pursuant to Permendagri number 113 year 2014. As for efficacy of Government of Countryside in executing applying of Permendagri number 113 year 2014 about Management of Finance Countryside is the existence of Human Resource adequate (SDM) and team cooperation or between Chief if the desk part of communicative in working regional goodness of Countryside office of Lendang Nangka and also moment reside in field to see problems that happened which is later; then made by reference device Regulation of Countryside about APBDESA. Keyword: monetary management, countryside finance, countryside
E-MUL: Model Edukasi Digital untuk Meningkatkan Literasi Keuangan dan Pendapatan UMKM Berbasis Mobile Learning di Kabupaten Sedang Bedagai Yenni Arfah; Suwadi
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.v7i11.9792

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a vital role in the Indonesian economy, including in Serdang Bedagai Regency, making this sector a key driver of local economic growth. However, most female MSMEs still face challenges in financial literacy, particularly in cash flow recording, capital management, and financing decision-making. This study aims to develop a Green Economy-based Digital Microfinance conceptual model designed to improve financial literacy and strengthen access to capital for female MSMEs in rural areas. The method used is Research and Development (R&D), which includes problem identification, literature review, model design, and limited trials. The results show that the developed model combines three main components: (i) microfinance literacy, which improves transaction recording skills by up to 30% with an average increase in literacy scores of 22%; (ii) integration of green economy principles, which encourages 65% of business actors to consider resource efficiency and environmental sustainability practices; and (iii) a mobile learning approach, which was positively appreciated by 88% of respondents because it provides flexible access and accelerates material understanding. Overall, this model has proven relevant in addressing the financial literacy needs of women-led MSMEs in rural areas, while also offering a new direction in empowering micro-enterprises oriented toward sustainability.
Pemahaman Pelaku Usaha Produk Roti dan Kue Terhadap Undang Undang Nomor 33 Tahun 2014 Tentang Jaminan Produk Halal di Kecamatan Pesanggrahan Fathur Rachman; Risdianto; Azhar Taufik; Usman Alfarisi; Laila Yumna
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.v7i11.9812

Abstract

This study aims to provide an understanding of halal products to bread and cake product business actors in Pesanggrahan District. This study uses a research method with a qualitative descriptive approach, namely a research method related to writing a topic of discussion by describing it, namely describing the understanding of business actors regarding Law Number 33 of 2014 concerning Halal Product Assurance and explaining the application of understanding of Halal Assurance to bread and cake product business actors in Pesanggrahan District, as well as analyzing the supporting and inhibiting factors in the understanding of business actors regarding Law Number 33 of 2014 concerning Halal Product Assurance. The results of this study found that there are still many bread and cake product business actors who do not understand Law Number 33 of 2014 concerning Halal Product Assurance and there are still some business actors who do not have Halal certificates. In this study, the author made efforts starting from socializing the implementation of halal certification to raise awareness of bread and cake product actors to implement halal certification. The awareness of business actors is seen in the increase in cognitive aspects that lead them to carry out halal certification. The supporting factors are in the form of adequate support and facilities in the implementation of halal certification. Meanwhile, inhibiting factors in the form of inadequate follow-up policies mean that the implementation of halal certification has not yet been carried out properly.
Pengalaman Intersubyektif Remote Audit Masa Post Covid Alfiqho, Risyad; Birton, M. Nur Abdullah; Muluk, M. Adrian
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.v7i11.9820

Abstract

                This research aims to explain interactions (intersubjective) between individual auditors and between auditors and auditees in implementing remote audits from the engagement, planning, implementation and reporting stages after the COVID-19 pandemic. This research applies a qualitative approach in an interpretive paradigm and phenomenological methods. In-depth interviews were conducted with four auditors and one auditee. Using Alfred Schutz's intersubjective phenomenology to describe the experiences and meanings of each informant and combined with Interpretative Phenomenological Analysis (IPA). The research results show that after the COVID-19 pandemic, the use of hybrid methods resulted in the intensity of direct interaction between audit teams reducing reductions in the planning and implementation stages. Meanwhile, direct interaction with auditees is increasing compared to during the pandemic. The effective use of remote audits post-pandemic has implications for making audit data collection easier, auditors can focus more on examining material accounts and shorten audit time in meeting audit deadlines.

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