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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 Manajemen Pegadaian Syariah dalam Meningkatkan Inklusi Keuangan Masyarakat Al Faiqoh, Rohmatul Laily; Mugiyati, Mugiyati
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.v7i12.10209

Abstract

This study aims to analyze the role of Islamic Pawnshop Management (Pegadaian Syariah) in enhancing financial inclusion among society, particularly for the lower-middle class and micro, small, and medium enterprises (MSMEs). Pegadaian Syariah provides Sharia-compliant financing services through various products such as gold pawning (rahn emas), gold savings, and micro-financing. This research employs a descriptive qualitative approach with data collection techniques that include literature studies, documentation, interviews, and observations. The data were analyzed systematically through the stages of reduction, presentation, and conclusion drawing to understand the strategies and impacts of Islamic Pawnshop Management on financial inclusion. The findings indicate that the management of Pegadaian Syariah, which applies the principles of good corporate governance and the values of maqashid shariah, has successfully improved public financial access in a fair, transparent, and sustainable manner. Digital innovation has proven to expand service reach to rural areas and enhance efficiency and customer satisfaction. Therefore, the existence of Pegadaian Syariah not only functions as a financing institution but also serves as a strategic instrument in supporting financial inclusion goals aligned with the SDGs, particularly in poverty alleviation and reducing social inequality.
Analisis Komparatif Tingkat Kesehatan Bank Syariah Indonesia dan Bank BUMN Konvensional Berdasarkan Metode RGEC Ramadhani, Rizkia; Andriani, Irma
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.v7i12.10219

Abstract

This study aims to assess and compare the financial health of Bank Syariah Indonesia (BSI) with state-owned conventional banks, namely Bank Mandiri, BNI, BRI, and BTN, using the Risk Profile, Good Corporate Governance, Earnings, and Capital (RGEC) method. The research employs a quantitative approach with a descriptive comparative method. Secondary data were collected from the financial statements of each bank for the period 2021 to 2024. The results of the analysis show that all banks fall within the healthy to very healthy categories. BSI, BRI, Bank Mandiri, and BNI obtained a composite rating of 1 with a very healthy classification, while BTN received a composite rating of 2 with a healthy classification. These findings indicate that BSI, as the only state-owned Islamic bank, is able to compete effectively and demonstrates performance that is comparable to, and in some aspects superior to, that of conventional state-owned banks.
Thin Capitalization dan Koneksi Politik dalam Mendorong Agresivitas Pajak yang Dimoderasi oleh Kepemilikan Institusional Nabila, Azzahra Fayza; Hermawan, Aditya
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.v7i12.10238

Abstract

This studi is motivated by data indicating that energy sector companies in Indonesia rank 11th among 30 countries with the lowest tax complience rates. Using a quantitative approach, this research investigates the factors influencing tax avoidance behavior in the energy secotr. Moderated Regression Analysis (MRA) was applied to data from 48 IDX-listed energy companies, selected based On the Job Training specific criteria and analyzed using Eviews version 12. The result reveal that political connections significanly affect tax aggresiveness. However, this effect weaknes when moderated by institutional owership, which shows a significant but negative interaction. In contrast, thin capitalization and its interaction with the moderating variable do not exhibit any significant influence.
Analisis Determinan Harga Saham Syariah Perusahaan Sektor Barang Konsumsi yang Terdaftar Issi Periode Tahun 2018-2023 Ridwan, Mohammad; Saputri, Erliyana
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.v7i12.10266

Abstract

This study investigates the influence of leverage, liquidity and company size on the share prices of companies classified as sharia shares, with profitability as a moderating variable. The research object focuses on companies in the consumer goods industry sector listed in the Indonesia Sharia Stock Index (ISSI) in the 2018–2023 period. The research approach uses quantitative methods with panel data regression and Moderated Regression Analysis (MRA) using EViews version 13 to test the relationship between variables. The research results show that leverage and liquidity have no effect on sharia stock prices. On the other hand, company size and profitability have a positive effect on sharia share prices, indicating that company size and good profit performance can increase investor confidence. Profitability is proven to have a role as a moderating variable in the sharia stock price determinant model. The results of the analysis show that profitability weakens the effect of leverage on sharia share prices, indicating that investors are more tolerant of leverage conditions if the company is able to support stable and prospective profitability. Furthermore, profitability is able to strengthen the relationship between the influence of likuiditas and firm size on sharia share prices. These results highlight the importance of considering internal financial factors and company size in shaping investment decisions within the sharia capital market.
Tourism Scenario Based SARIMAX Forecasting of MSMEs Sales in Mandalika SEZ Dakwah, Muhammad Mujahid; Roodhi, Mohammad Najib; Abdurrahman, Abdurrahman; Wajdi, Farid; Sutama, Gusti Putu
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.v7i12.10343

Abstract

This study aims to forecast the sales performance of Micro, Small, and Medium Enterprises (MSMEs) in the Mandalika Special Economic Zone (SEZ) by integrating tourism dynamics into the analysis. Employing the Seasonal Autoregressive Integrated Moving Average with Exogenous Factors (SARIMAX) model, external variables such as the COVID-19 pandemic, MotoGP policies, and tourist arrivals were included to enhance predictive accuracy. The analysis covered four major MSME sectors: HoReCa, Fashion & Crafts, Transport & Services, and Agro-based Products. The results demonstrate that the HoReCa and Fashion & Crafts sectors are the most responsive to increases in tourist arrivals, while the Transport & Services and Agro-based Products sectors exhibit more stable growth patterns. These findings contribute to the theoretical advancement of micro-level forecasting in the MSME context and highlight the strategic role of tourism dynamics in shaping entrepreneurial performance. From a practical perspective, the study provides evidence-based recommendations for policymakers to design tourism-driven MSME development strategies in Mandalika SEZ. The novelty of this research lies in its application of SARIMAX forecasting to tourism-related MSME performance, integrating crisis events and international sports policies into the model, thus offering a robust framework for anticipating business fluctuations in tourism-dependent regions.
Pengaruh Celebrity Endorser, Citra Merek, dan Kualitas Produk Terhadap Keputusan Pembelian Air Minum Dalam Kemasan Le Minerale di Kota Depok Saputra, Maulana Rizki; Dananjaya, Irwandu
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.v7i12.10348

Abstract

Increasingly advanced technology and changing lifestyles in modern society have influenced consumption patterns for basic necessities, including drinking water. High mobility, busy work schedules, and the need to save time encourage people to choose products that are practical, efficient, and easily accessible. In this context, bottled drinking water (AMDK) is a primary solution, not only because it is practical but also because it meets the quality and safety standards consumers expect. This study examines how Depok City consumers' decisions to purchase Le Minerale bottled drinking water are influenced by brand image, product quality, and celebrity endorsers. For this quantitative study, primary data was gathered via a questionnaire. 180 respondents were then sampled after 30 respondents took part in instrument testing to evaluate validity and reliability. Purposive sampling and non-probability sampling were combined in the sample strategy. Multiple linear regression, the coefficient of determination (R2), normality, heteroscedasticity, multicollinearity, validity, reliability, and hypothesis testing were all included in the SPSS analysis of the data.The study's findings demonstrate that Le Minerale buying decisions are significantly influenced by brand image, product quality, and celebrity endorsers. However, brand image elements only slightly influence Le Minerale buying decisions when compared to other aspects like product quality and celebrity endorsements.
Analisis Faktor-Faktor yang Mempengaruhi Kemandirian Keuangan Daerah Provinsi Jawa Tengah Cahyaningrum, Regita; Prasetyo, P. Eko
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.v7i12.10369

Abstract

Financial independence is one of the goals of decentralization in Central Java over a period of 28 years. Fiscal independence shows an upward trend, while inequality, open unemployment rates, human development indices, and economic growth also show similar upward trends. The objective of this study is to analyze the impact of inequality, open unemployment rates, the Human Development Index, and economic growth—both in the long term and short term—on regional financial independence in Central Java. This study is a quantitative study using secondary data in the form of time series data from 1996 to 2023 sourced from the Central Statistics Agency (BPS), processed using the Eviews 12 application with the Vector Error Correction Model (VECM) analysis method. The results indicate that, in the long term, the open unemployment rate and economic growth have a significant negative impact on regional financial autonomy. The Human Development Index has a significant positive impact, while inequality does not have a significant impact on regional financial autonomy. In the short term, both at lag 1 and lag 2, only economic growth has a significant negative impact on regional financial autonomy. Thus, inequality is more of a consequence than a determinant of regional fiscal conditions, unemployment affects regional financial independence in the long term, the Human Development Index influences regional financial independence in the short term, and economic growth does not guarantee an increase in regional financial independence. Local governments need to maintain equitable development, reduce structural unemployment, improve workforce skills, and integrate human resource quality with local economic strengthening. Additionally, they should optimize the PAD sector and taxation to ensure that economic growth directly impacts local fiscal capacity.
Nilai Perusahaan: Telaah Kebijakan Dividen, Ukuran Perusahaan, Likuiditas dan Profitabilitas Cahyaningrum, Intan Kusumawati; Sari, Shinta Permata
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.v7i12.10373

Abstract

The firm value represents a certain status achieved by the company as a sign of public trust to the company after carrying out its operations for several years, from its establishment up to the present time. This study aims to examine the effect of Dividend Policy, Firm Size, Liquidity, and Profitability on Firm Value in companies within the basic material sector listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. This study applies a quantitative approach with secondary data obtained from annual reports and audited financial statements published on the IDX website and the respective companies. Sampling was conducted using a purposive sampling technique, resulting in 30 companies or 90 data observations. Data analysis is conducted using multiple linear regression. The results indicate that dividend policy, company size, liquidity, and profitability effect firm value.
Tinjauan Tentang Nilai Perusahaan Berdasarkan Performa Finansial Widyastuti, Annisa Tri; Sari, Shinta Permata
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.v7i12.10374

Abstract

Firm value is the economic value of a company that reflects how much the company is valued by the market, investors, and other stakeholders. This study aims to examine the effect of financial performance on firm value in the basic materials sector listed on the Indonesia Stock Exchange (IDX) during 2022–2024. The independent variables include liquidity, solvency, profitability, asset utilization, and market valuation, while the dependent variable is firm value, that measured by Price to Book Value (PBV). This study uses a quantitative approach employing purposive sampling and secondary data obtained from annual reports and audited financial statements through the official website of the Indonesia Stock Exchange and related companies. The data analysis method uses multiple linear regression analysis using the STATA 18 software. The results of the study show that liquidity, solvency, and market valuation have an effect on firm value, while profitability and asset utilization do not have an effect on firm value.
Pengaruh Frugality Terhadap Niat Beli Produk Hijau dengan Motivation to Save Sebagai Variabel Mediasi Syafrina Hasna, Kholifah; Kuswati, Rini
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.v7i12.10380

Abstract

This study aims to analyze the influence of involuntary frugality and voluntary frugality on green purchase intention with motivation to save as a mediating variable. The growing awareness of sustainable consumption highlights the importance of understanding how frugal lifestyles and saving behavior shape consumers’ intentions to purchase green products. A quantitative approach was employed using a survey of 199 respondents from Surakarta, Indonesia, who have an interest in green products. The sampling technique used was purposive sampling, and data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with SmartPLS 4.0. The results indicate that involuntary frugality has a positive and significant effect on motivation to save but no significant effect on green purchase intention. Conversely, voluntary frugality has a positive and significant influence on both motivation to save and green purchase intention. Furthermore, motivation to save positively and significantly affects green purchase intention and mediates the relationship between voluntary frugality and green purchase intention, but not between involuntary frugality and green purchase intention. These findings reveal that voluntarily adopted frugality driven by personal awareness and sustainable values has a stronger impact on consumers’ intentions to purchase green products than frugality driven by economic constraints. The results support the Theory of Planned Behavior in explaining the role of personal values and self-control in sustainable consumer behavior.

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