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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 Kompetensi, Akuntabilitas dan Independensi Terhadap Kualitas Audit dengan Etika Auditor Sebagai Variabel Moderating Amelia Sari, Shelly; Gustini, Emilia
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.v7i11.9831

Abstract

This study analyzes the influence of competence, accountability, and independence on audit quality, with auditor ethics as a moderating variable. Using a quantitative approach and SmartPLS 4 analysis, data was collected through a questionnaire distributed to 45 auditors at PT. Perkebunan Nusantara I Regional VII Kebun Beringin. The research results indicate that competence, accountability, and independence directly have a positive and significant effect on audit quality. The moderating analysis further reveals that auditor ethics significantly strengthens the relationship between competence and audit quality, as well as between accountability and audit quality. However, auditor ethics does not have a significant role in strengthening the relationship between independence and audit quality. This finding concludes that auditor ethics is an important factor that can enhance the effectiveness of auditor competence and accountability in producing high-quality audits.
Analisis Financial Distress pada Perusahaan Ritel yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2024 Alya Syalsabilla, Fariza; Setyadi, Bakti; Sartika, Dewi; Gustini, Emilia
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.v7i11.9832

Abstract

This study analyzes the financial distress conditions of retail companies listed on the Indonesia Stock Exchange (IDX) during the period 2020-2024, focusing on PT Matahari Department Store Tbk (LPPF) and PT Ramayana Lestari Sentosa Tbk (RALS). The objective is to understand the potential for bankruptcy and provide information for management and investors. This study employs a descriptive qualitative approach using the Altman Z-Score method. Secondary data in the form of annual financial reports from 2020 to 2024 serve as the primary source for the Altman Z-Score model. The Altman Z-Score involves four key financial ratios: working capital to total assets (X1), retained earnings to total assets (X2), EBIT to total assets (X3), and book value of equity to book value of liabilities (X4). The research results show different dynamics between the two companies. PT Matahari Department Store Tbk (LPPF) showed significant fluctuations, briefly entering the Distress Zone in 2020 with a Z-Score of -0.19079, but recovered to the Safe Zone in 2021 and 2022, then returned to the Grey Zone in 2023, and returned to the Safe Zone in 2024. On the other hand, PT Ramayana Lestari Sentosa Tbk (RALS) demonstrated consistent financial stability in the Safe Zone throughout the 2020-2024 period, with a high Z-Score that tended to increase until 2023, indicating sustainable liquidity, operational efficiency, and profitability. The Altman Z-Score has proven effective as a tool for predicting financial distress, especially during times of economic uncertainty. RALS has demonstrated strong financial stability, while LPPF has experienced fluctuations, highlighting the importance of this tool as an early warning signal for stakeholders.
Analisis Perhitungan Harga Pokok Produksi Menggunakan Metode Full Costing pada Pempek Feri Palembang Amalda, Siska; Setyadi, Bakti; Sartika, Dewi; Terzaghi, M. Titan
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.v7i11.9833

Abstract

This study aims to analyze the calculation of the cost of production at UMKM Pempek Feri Palembang using the full costing method. The research method applied is descriptive qualitative with a case study approach. Data were collected through observation, documentation, and interviews to obtain information regarding raw material costs, direct labor, and factory overhead costs. The results indicate a difference between the company’s calculation of the cost of production and the full costing method, where the full costing method provides more accurate results as it includes all cost components, both variable and fixed. Therefore, the implementation of the full costing method can assist the company in determining a more precise selling price and improving the accuracy of production cost control.
Fungsi Badan Usaha Milik Desa (Bum Desa) Maju Sejahtera dalam Meningkatkan Kesejahteraan dan Kemandirian Masyarakat di Desa Ngampungan Kabupaten Jombang Supriyanto, Natasya Firdaus; Reviandani, Oktarizka
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.v7i11.9893

Abstract

Poverty is often experienced by rural communities due to a lack of means to fulfill basic needs, as well as difficulties in accessing education and employment. The high level of poverty in rural areas is caused by various factors such as the level of education, low motivation, few jobs, the number of dependents, and differences in access to resources. Therefore, an economic institution that is able to utilize the potential of the village is needed. BUM Desa is present with the aim of improving the village economy through the establishment of business units. The purpose of this study was to determine the role of BUM Desa in improving the economy in Ngampungan Village. The research method used in this research is qualitative research. The results showed that the role of BUM Desa in improving the economy in Ngampungan Village is 1). as a driving force for the village economy, by developing appropriate businesses based on village potential and establishing cooperation with other village institutions. 2) as a business institution that produces PAD, by opening business units that generate profits, developing innovations for BUM Desa businesses 3) as a means to encourage the acceleration of improving the welfare of rural communities, namely by establishing partnerships with village communities and opening up jobs for rural communities.
Pengaruh Green Entrepreneurial Orientation Terhadap Sustainable Innovation Performance dengan Mediasi Green Innovation Culture pada UMKM di Yogyakarta Purnama, Naufal Beni; Nursyamsiah, Siti
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.v7i11.9915

Abstract

Environmental sustainability has become a major concern for businesses, particularly MSMEs, to adopt environmentally friendly business practices. This study aims to analyze the influence of Green Entrepreneurial Orientation (GEO) on Sustainable Innovation Performance (SIP), with Green Innovation Culture (GIC) as a mediator in MSMEs in the Yogyakarta region. This study used a quantitative approach, with data collected from 200 MSMEs from various business sectors using a structured questionnaire. Data testing was conducted using SEM-PLS. The results showed that GEO had a positive and significant effect on SIP with a p-value of 0.000 and GIC with a p-value of 0.000. Furthermore, GIC was shown to positively mediate the relationship between GEO and SIP with a p-value of 0.002. These findings emphasize the importance of implementing GIC for MSMEs in strengthening the role of GEO in achieving MSME SIP, while also contributing theoretically.
Pengaruh Disiplin dan Motivasi Terhadap Produktivitas Kerja Karyawan Plant Cikarang U PT. Nippon Indosari Corpindo Tbk Arsyiandi, Ranuyoga; Saraswati, Ririn Uke; Moh. Zulkifli, Suripto; Anwar, Khairil
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.v7i11.9917

Abstract

This study aims to determine the effect of work discipline and motivation on the productivity of Plant Cikarang U PT. Nippon Indosari Corporindo Tbk. Data were analyzed using validity, reliability, and multiple regression tests, with 76 samples taken from Plant U employees. The hypothesis was tested to apply the T test, F test, and the coefficient of determination. The findings of this study describe the regression equation y = 16,610 + 0.273x1 + 0.454 x2 + e. Variable analysis shows that work discipline has a score of 2,993> t table 1,294, work motivation has a t count score of 4,738> t Table 1,294. Partially disciplined and motivation has a significant positive effect on productivity through sig scores <0.05. Simultaneously, the three variables have F count 56,727> F table 2.38, and Sig 0,000 <0.05 shows a significant effect on employee work productivity. The independent variable explains 61.8% of variations in work productivity, while the remaining 38.2% are explained by other variables. It is recommended that companies increase discipline and employee work motivation to achieve productivity targets.
Analisis Penerapan Prinsip-prinsip Islamic Good Corporate Governance (GCG) pada Pengelolaan Keuangan Syariah di Baznas: Studi Kasus Baznas Kabupaten Morowali Anwar, Lalu Khaeril; Setiadi, Iwan; Yandri, Pitri; Pakkanna, Mukhaer; Amelia, Amie
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.v7i11.9948

Abstract

Analysis of the Implementation of Islamic Good Corporate Governance (GCG) Principles in Sharia Financial Management at BAZNAS (A Case Study of BAZNAS Morowali Regency). This research aims to analyze the application of Islamic Good Corporate Governance (GCG) principles in the management of sharia finance at the National Zakat Agency (BAZNAS) in Morowali Regency. Islamic GCG is a governance principle founded on Islamic values, including syura (consultation), amanah (responsibility), justice, and transparency. The study used a qualitative approach with a case study method, where data was collected through in-depth interviews, observation, and documentation. The informants were BAZNAS leaders. The results show that the implementation of Islamic GCG principles at BAZNAS Morowali Regency is progressing quite well, particularly in the areas of financial reporting transparency, accountability in the use of zakat funds, and strict sharia supervision. However, some challenges still exist, such as a limited number of human resources who fully understand Islamic governance principles and difficulties in the digitalization of financial reporting. This research contributes to the literature on sharia financial governance and provides recommendations for strengthening a governance system that aligns with Islamic values within zakat management institutions. By optimally implementing Islamic GCG, BAZNAS is expected to increase public trust and more effectively and equitably distribute zakat funds to recipients (mustahik).
Pengukuran Kinerja Perbankan Sebelum dan Sesudah Menerapkan Teknologi Blockchain: Studi Kasus pada Bank BUMN yang Menerapkan Teknologi Blockchain Periode 2017-2024 Restu Anindya Putri, Aura; Triono, Hermawan; Susilowati Mardjono, Enny
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.v7i11.9980

Abstract

The purpose of this study is to examine the differences in financial performance before and after the application of blockchain technology to BUMN Bank. This researcher used a quantitative approach with secondary data in the form of state-owned bank financial statements for the 2017-2024 period. Variables analyzed include Return On Asset (ROA), Return On Equity (ROE), Net Interest Margin (NIM), and Operational Cost and Revenue (BOPO) with Shapiro-Wilk normality test, Paired Sample-test, and Wilcoxon Signed Rank Test. Research results show that implementing blockchain does not have a significant effect on ROA and ROE. Meanwhile, the ratio of NIM and BOPO was found to have a significant influence only on Bank Negara Indonesia (BNI) and Bank Mandiri, while other state-owned banks did not show a significant difference. This indicates that the impact of blockchain on the profitability and efficiency of state-owned banks is still limited because this technology is relatively new so that its benefits are not fully reflected on financial performance. Based on the analysis results in this study, it is shown that banks need to adjust their business strategies by utilizing blockchain for operational efficiency, service innovation, and improved security and transparency to maintain sustainable competitiveness and profitability.
Pengaruh Fraud Diamond Terhadap Kecurangan Laporan Keuangan Organisasi Dinyatakan dalam Pemantauan Khusus yang Terdaftar di BEI (Periode 2021-2023) Atok, Ahmad Khutsil; Minarso, Bambang; Hernawati, Rento Indah; Prajanto, Agung
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.v7i11.9995

Abstract

Financial statements are the basis for economic decisions for various stakeholders, but they are often manipulated through financial statement fraud, misleading statements, omission of material facts, or manipulation of accounting data. The Fraud Diamond Theory adds the capability element to the Fraud Triangle (pressure, opportunity, rationalization), emphasizing that fraud occurs only if the perpetrator also has the technical ability and position to carry it out. This study explores the influence of four factors: financial targets (ROA), ineffective monitoring (BDOUT), audit opinion, and change in directors on fraud, as measured by the F-Score. This study will use a quantitative approach, focusing on industrial sector organizations classified as special monitoring on the IDX for the 2021-2023 period. Using a purposive sampling method, a total of 36 data sets were collected for this study. The purpose of this analysis is to answer the study's hypotheses by applying structural equation modeling. After reviewing the research findings, the conclusion is that elements of company management and financial performance have varying impacts on the potential for financial statement manipulation, which is assessed using the F-Score model. Research data shows that financial targets (ROA), weak oversight (BDOUT), and audit opinions do not significantly impact the F-Score. Meanwhile, changes in the board of directors have a significant positive impact on the F-Score. This finding suggests that only director changes directly increase the risk of financial statement fraud, while performance targets, the oversight framework, and auditor assessments are inadequate indicators of fraud in the F-Score model.
Halal Lifestyle sebagai Tren Global: Dampaknya terhadap Perkembangan Industri Halal di Indonesia Sahal Mustajab
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.v7i11.10007

Abstract

This study aims to identify the main characteristics of the halal lifestyle as a global trend and to analyze its impact on the development of the halal industry in Indonesia across various subsectors, including food and beverages, cosmetics/pharmaceuticals, fashion, tourism, and Islamic finance. Using a qualitative approach with a descriptive-analytical method, this research is based on a systematic literature review of reputable journal articles, international halal industry reports, and policy documents from relevant institutions. The findings reveal that the halal lifestyle is no longer merely a religious obligation but has evolved into a global consumption phenomenon that integrates spiritual, ethical, and quality values. This trend has expanded opportunities for Indonesia’s halal industry by increasing awareness among both Muslim and non-Muslim consumers who perceive halal products as symbols of hygiene, safety, and sustainability. The domestic halal industry has grown rapidly, particularly in the sectors of food, halal cosmetics, modest fashion, and Muslim-friendly tourism, though it continues to face challenges such as low halal literacy, regulatory limitations, certification costs, and underdeveloped supply chain infrastructure. Government support through the National Committee for Islamic Economy and Finance (KNEKS), international branding strategies, digital marketing, and cross-sectoral collaboration are crucial in strengthening Indonesia’s halal industry competitiveness. In conclusion, the halal lifestyle has great potential to become a strategic instrument for national economic development while positioning Indonesia as an inclusive and sustainable global halal hub.

Page 193 of 224 | Total Record : 2235

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