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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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Peran Environmental Management Accounting (EMA) dalam Meningkatkan Efisiensi Lingkungan dan Kinerja Keuangan: Kajian Literatur Sistematis Nurmalia Malahusna
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 12 (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.v7i12.9661

Abstract

This study aims to systematically examine the contribution of Environmental Management Accounting (EMA) in improving environmental efficiency and corporate financial performance. EMA is a modern accounting approach that integrates environmental considerations into managerial information systems to support more sustainable decision-making. The study applies the Systematic Literature Review (SLR) method using the PRISMA (Preferred Reporting Items for Systematic Reviews and Meta-Analyses) protocol, which consists of four main stages: identification, screening, eligibility, and inclusion. Literature searches were conducted across academic databases including Scopus, ScienceDirect, and Google Scholar, covering publications from 2014 to 2024. Out of 127 initially identified articles, 12 were selected based on strict inclusion criteria and topic relevance. The review reveals that EMA implementation significantly enhances environmental efficiency through improved waste management, energy optimization, and emission reduction. Furthermore, EMA contributes positively to financial performance via operational cost savings, regulatory compliance, and enhanced corporate reputation. Challenges identified include lack of system integration, limited managerial awareness, and insufficient environmental data. This research offers both theoretical and practical insights into strengthening sustainable accounting practices and supports the achievement of the Sustainable Development Goals (SDGs).  
Pengaruh Profitabilitas, Leverage, Komisaris Independen, Kepemilikan Institusional, dan Ukuran Perusahaan terhadap Tax Avoidance pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia pada Tahun 2020-2024 Septian Faiz Witana; Purwantoro; Anna Sumaryati; Ira Septriana
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 12 (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.v7i12.9744

Abstract

The study aims to analyze the effect of profitability, leverage, independent commissioners, institutional ownership, and company size on tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2020–2024 period. Employing a quantitative method with a purposive sampling technique, 248 secondary data points from annual reports were obtained and analyzed using multiple linear regression with SPSS 25. The results indicate that profitability has an effect on tax avoidance, whereas leverage, independent commissioners, institutional ownership, and company size have no effect. Simultaneously, all variables have an effect on tax avoidance.
Sertifikasi Halal di Indonesia: Analisa Program Self-Declare dan Kesadaran Penggunaan Label Halal Fadilah, Lailatul; Slamet, Slamet; Julaihah, Umi
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 12 (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.v7i12.9855

Abstract

The Indonesian government inaugurated the Badan Penyelenggara Jaminan Produk Halal (BPJPH) as an institution responsible for handling and issuing halal certificates based on the fatwa of the Majelis Ulama Indonesia (MUI). In line with this, the government issued the Indonesian halal label to replace the MUI halal label. There are pros and cons to the presence of the new halal label, such as the logo, which is considered Java-centric and less effective than the previous label and is perceived as inferior to halal labels from other countries. Additionally, a high level of error was found among halal-certified MSME actors in Losari Village, including those bearing the Indonesian halal label. The purpose of this study was to determine the reasons why many MSME actors, as participants in free halal certification (SEHATI), still include the Indonesian halal label. This study is a descriptive qualitative research study, with data collection conducted through interviews and observations. The results of the study indicate that the reasons why many MSME actors have not included halal labels according to standards are due to a lack of information and education from PPH facilitators, as well as the low skills of MSME actors in using technology.
Pengaruh Kompensasi Financial dan Stres Kerja Terhadap Turnover Intention Melalui Komitmen Organisasional Sebagai Variabel Mediasi pada Rumah Sakit Sarkies ‘Aisyiyah Kudus Fitriani, Frida; Sumekar, Kertati; Supriyono, Supriyono
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 12 (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.v7i12.9872

Abstract

This study aims to analyze the effect of financial compensation and work stress on turnover intention with organizational commitment as an intervening variable. The data of this study used primary data in the form of questionnaires. The sampling method used purposive sampling and obtained a sample of 149 respondents. The data analysis used in this study was the structural equation model. The results of this study stated that financial compensation had a positive and significant effect on organizational commitment, work stress had a negative and significant effect on organizational commitment, financial compensation did not affect turnover intention, work stress had a positive and significant effect on turnover intention, organizational commitment had a negative and significant effect on turnover intention.
Pengaruh Rotasi Jabatan dan Pelatihan Pegawai Terhadap Kinerja Penyuluh Pertanian Lapangan dengan Kompetensi Penyuluh Pertanian Lapangan Sebagai Variabel Intervening Studi pada Dinas Pertanian Kabupaten Pati Sudarti, Ida; Sumekar , Kertati; Supriyono, Supriyono
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 12 (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.v7i12.9873

Abstract

This study aims to analyze the effect of job rotation and employee training on the performance of field agricultural extension workers with the competence of field agricultural extension workers as an intervening variable. This study uses primary data in the form of questionnaires. The sampling method used purposive sampling and obtained a sample of 105 respondents. Data analysis used in this study is a structural equation model. The results of this study state that job rotation has a positive and significant effect on the competence of agricultural extension workers, employee training has a positive and significant effect on the competence of agricultural extension workers, job rotation has a positive and significant effect on the performance of agricultural extension workers, employee training has no significant effect on the performance of agricultural extension workers, and agricultural extension competence has a positive and significant effect on the performance of agricultural extension workers.
Pengaruh Citra Destinasi dan Daya Tarik Wisata Terhadap Minat Berkunjung Kembali dengan Kepuasan Pengunjung Sebagai Variabel Intervening pada Wisata Sarwono di Desa Wonosoco Kecamatan Undaan Kabupaten Kudus Ismawati, Ismawati; Sumekar, Kertati; Sutono, Sutono
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 12 (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.v7i12.9874

Abstract

This study aims to analyze the influence of destination image and tourist attractions on revisit intention with visitor satisfaction as an intervening variable. This study uses primary data in the form of questionnaires. The sampling method used purposive sampling and obtained a sample of 120 respondents. Data analysis used in this study is a structural equation model used software AMOS. The results of this study state that destination image and tourist attractions have a positive and significant effect on visitor satisfaction, destination image does not affect revisit intention, tourist attractions do not affect revisit intention, visitor satisfaction has a positive and significant effect on revisit intention. The results of the mediation analysis state that visitor satisfaction is able to mediate the influence of destination image on revisit intention and visitor satisfaction is able to mediate the influence of tourist attractions on revisit intention
Studi Kebijakan Publik Dana Desa dalam Mengatasi Masalah Kesehatan dan Pendidikan di Desa: Studi Kasus Desa Prasung, Kabupaten Sidoarjo Rachmanda, Febhy
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 12 (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.v7i12.9885

Abstract

This research aims to analyze the implementation of the Village Fund (Dana Desa) public policy in overcoming health and education problems in Prasung Village, Buduran District, Sidoarjo Regency. The Village Fund policy is a central government instrument designed to accelerate rural development and community welfare. This study uses a qualitative descriptive method with a case study approach. Data was collected through in-depth interviews with village officials, community leaders, and beneficiaries, as well as through observation and documentation studies. The data analysis technique used is an interactive model, examining the context, input, process, and product of the policy implementation. The findings indicate that the Village Fund in Prasung Village has been allocated through community participation in the Village Deliberation (Musdes) for health programs, such as the construction of a Posyandu (Integrated Health Service Post) and health insurance assistance (BPJS), and education programs, including scholarships and school operational assistance (BOS). However, several challenges were identified, including the limited amount of funds compared to needs, uneven distribution of program benefits, and a lack of community involvement in monitoring and evaluation. This study concludes that while the Village Fund policy has made a positive contribution to improving health and education services, its effectiveness is not yet optimal. Recommendations are offered for improving planning, transparency, and community participation to maximize the impact of the Village Fund on human resource development in the village.
Analisis Pengaruh Store Atmosphere Terhadap Keputusan Pelanggan dalam Pemilihan Toko Bangunan: Studi Kasus pada Depo Bangunan Nugraha, Dafa; Suryani, Ni Kadek; Pranajaya, I Kadek
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 12 (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.v7i12.9910

Abstract

This study aims to analyze the influence of store atmosphere on customer decisions in choosing a building materials store, with a focus on the dominant elements and other factors that can strengthen or weaken this influence. The research uses a qualitative approach with a case study method at Depo Bangunan Denpasar. Data were collected through observation, in-depth interviews with employees and customers, and documentation. Informants were selected using purposive sampling from individuals who understand store atmosphere and purchasing decisions. Analysis was performed using the Miles & Huberman model, which includes data collection, reduction, presentation, and conclusion drawing. The results show that store atmosphere plays a significant role in influencing customer decisions, particularly through store layout, lighting, and supporting facilities. These elements create comfort, ease of navigation, and a positive shopping experience. However, price and customer service factors also influence purchasing decisions, which can either strengthen or weaken the impact of the store atmosphere. The implications of this study contribute to building materials retail management in designing customer-experience-based marketing strategies. Enhancements to the store atmosphere, such as rearranging the layout, providing a children's playground, and adding parking lines, can encourage customer satisfaction and loyalty. This study fills a research gap by examining store atmosphere in the context of a building materials store, which has previously been more extensively studied in the food and beverage industry.
Analisis Kebijakan Amnesti Pajak dan Program Pengungkapan Sukarela Perspektif Maqashid Syariah Setiawan, Aris; Amrizal, Amrizal
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 12 (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.v7i12.9914

Abstract

The main objective of this study is to evaluate the tax amnesty policy and voluntary disclosure program in the context of the principles of Maqashid Syariah, which include the protection of religion, life, mind, descendants, and property. The tax amnesty policy in Indonesia, introduced in 2016, managed to collect IDR 147 trillion from 1.1 million taxpayers, demonstrating the potential of this policy in improving tax compliance. However, challenges such as lack of public understanding and negative stigma towards taxes still need to be addressed. Voluntary disclosure programs have also shown mixed results, with the need to increase participation through better education. This study concludes that in order to achieve the objectives of maqashid syariah, this policy must be implemented with transparency, accountability, and social justice, so that it can provide significant benefits to society and the state. Recommendations to improve the effectiveness of this policy include better socialization, a strict monitoring system, and allocation of funds raised for social programs.
Model Pengelolaan Bantuan Sosial dalam Menanggulangi Kemiskinan di Kota Tanjungbalai Berbasis SATF Values dengan Pendekatan Maqashid Syariah Irawan, Dedeng; Parlindungan Sipahutar, Roni
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 12 (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.v7i12.9944

Abstract

The urgency of this research is based on the impact of the problem of inequality in social welfare, which has led to the problem of prolonged poverty. To determine the extent of a poverty alleviation program that has been implemented, the government should be able to evaluate the models of social assistance management in alleviating poverty. In this study, the focus is on poverty alleviation efforts by applying the characteristics of the Prophet Muhammad when receiving social assistance from the government, namely telling the truth (shiddiq), being trustworthy (amanah), having intelligence (fathonah), and being transparent (tabligh), which the researcher tries to link with the five indicators of maqashid sharia which are the focus of discussion in this study. The purpose of this study is to determine how the management model for managing social assistance in an effort to alleviate poverty. In addition, this study also explores the SATF Values ​​​​mediating the relationship between social assistance management in alleviating poverty, as well as how the role of maqashid sharia in mediating the relationship between social assistance management in alleviating poverty. The research method uses a quantitative approach. The population in this study was all recipients of the Family Hope Program in Tanjungbalai City in 2024. The sampling technique used accidental sampling, where researchers selected individuals who were available and deemed suitable as data sources. The sample selection was conducted using the Slovin formula, resulting in a sample size of 400 recipient families in Tanjungbalai City. The data analysis technique used in this study was Partial Least Squares (PLS). The equation model in Partial Least Squares is a Structural Equation Modeling (SEM) equation, implementing an approach based on Variance or Component-based structural equation modeling.

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