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Contact Name
Dedi Junaedi
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dedijunaedi@gmail.com
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+628118114379
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dedijunaedi@journal-laaroiba.com
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Lembaga Publikasi Ilmiah (LPI) Institut Agama Islam (IAI) Nasional Laa Roiba Bogor Jl Raya Pemda Pajeleran Sukahati No 41 Cibinong, Bogor 16913 Telp 021-8757150 HP 08118114379 Email: alkharaj@journal-laaroiba.com Web http://journal-laaroiba.com/ojs/index.php/alkharaj
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INDONESIA
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
ISSN : 26562871     EISSN : 26564351     DOI : https://doi.org/10.47467/alkharaj
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.
Articles 2,235 Documents
Pengaruh Etika Kerja Islam dan Kecerdasan Emosional Terhadap Kinerja Karyawan dengan Komitmen Organisasi Sebagai Variable Mediasi dalam Perspektif Bisnis Islam di Rumah Sakit H. Kamino Baradatu Kebupaten Way Kanan Lampung Agus Santi, Amelia; Madnasir, Madnasir; Yuli Anita, Siska
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.v7i12.10436

Abstract

This study aims to analyze the influence of Islamic work ethics and emotional intelligence on employee performance, with organizational commitment as a mediating variable among employees of H. Kamino Baradatu Hospital, Way Kanan Regency. The research employed a quantitative method with a sample of 62 respondents selected through purposive sampling, and data were analyzed using SmartPLS. The results indicate that Islamic work ethics and emotional intelligence have a positive and significant effect on employee performance, while organizational commitment does not significantly mediate this relationship. Based on these findings, it is recommended that the hospital continue to strengthen the implementation of Islamic work ethics and enhance employees’ emotional intelligence to improve performance and overall organizational productivity.
Analisis Kualitas Pelayanan E-KTP di Daerah Terpencil: Studi Kasus di Dinas Kependudukan dan Pencatatan Sipil Kabupaten Bulungan Setiawan, Bambang; Daulay, Pardamean; Yulianti, Rina
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.v7i12.10474

Abstract

This study examines the quality of public service in the issuance of Electronic Identity Cards (e-KTP) at the Disdukcapil (Department of Population and Civil Registration) of Bulungan Regency, focusing on the challenges faced by communities in remote areas. The e-KTP, as an evolution of the conventional ID card, aims to enhance security and efficiency in population administration through electronic chip technology. The legal basis for the implementation of e-KTP in Indonesia is regulated by Law No. 24 of 2013, which mandates every citizen to possess an e-KTP. However, its implementation in the field still faces obstacles, particularly for residents in remote areas, who are forced to travel long distances to access services. The research employs a descriptive qualitative approach, analyzing based on five dimensions of service quality: reliability, assurance, tangibles, empathy, and responsiveness. Through interviews, observations, and documentation, the study finds that although staff possess technical competence and empathetic attitudes, there is a gap between expected service standards and the reality on the ground, particularly concerning infrastructure and service frequency. The findings indicate that the quality of e-KTP services in Bulungan Regency is still hindered by limited access and facilities, impacting the difficulties faced by the community in obtaining population documents. The dimension of empathy emerges as a positive aspect that enhances the community's experience; however, improvements in infrastructure and service systems are urgently needed to achieve equitable access. Therefore, this study provides recommendations for comprehensive improvements that include enhancing internet connectivity, physical facilities, and service frequency, so that e-KTP services can be more equitable and sustainable.
Pengaruh Kinerja Keuangan Terhadap Belanja Modal Pemerintah Daerah Kota di Sumatera Novrianto Ramadhani; Sandrayati; Rosy Armaini
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 8 No. 1 (2026): 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.v8i1.9018

Abstract

Law No. 1 of 2022 mandates that capital expenditure allocation must be at least 40% of regional expenditure. Regional autonomy provides space for local governments to independently manage their finances. However, major cities in Sumatra still allocate a relatively small portion to capital expenditure. This research adopts a quantitative approach, utilizing secondary data extracted from regional government financial statements spanning the years 2019 to 2023. The findings reveal that fiscal autonomy at the regional level exerts a positively correlated and statistically significant influence on capital spending, while effectiveness has a negative and significant effect on capital expenditure. Meanwhile, the degree of contribution from Regional-Owned Enterprises (BUMD) does not affect capital expenditure. Collectively, the independent variables influence capital expenditure. Increasing regional financial independence encourages capital expenditure, but higher effectiveness leads to a decrease in capital expenditure. The suboptimal contribution of BUMD is attributed to less optimal management. Local governments are advised to optimize local revenue, balance capital expenditure allocation, and improve BUMD governance.
Pengaruh Akuntabilitas Publik dan Partisipasi Penyusunan Anggaran Terhadap Kinerja Manajerial dengan Komitmen Organisasi Sebagai Variabel Moderating Pada Organisasi Perangkat Daerah Kota Pematang Siantar Afandi Saragi, Zulham; Astuty, Widia; Lesmana, Sukma
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 8 No. 1 (2026): 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.v8i1.10005

Abstract

This study explores how public accountability and participation in the budgeting process affect managerial performance, while also Assessing how organizational commitment moderates the relationship in Regional Government Organizations (OPD) of Pematang Siantar City. The research was motivated by discrepancies between budget targets and actual outcomes, along with the low absorption rate of funds in several strategic programs, indicating suboptimal managerial effectiveness An empirical associative Primary data were collected from all OPD units in Pematang Siantar, North Sumatra, using structured questionnaires.. The census sampling technique was used, covering all 30 OPDs, each represented by two officials, resulting in 60 respondents. Data were analyzed using SEM with the PLS method. The results confirm that both public accountability and budget participation have significant positive effects on managerial effectiveness. Furthermore, workplace commitment was proven to fortify the relationship between budget involvement and managerial outcomes. These results underscore that accountability, active involvement, and organizational loyalty are essential drivers in improving managerial effectiveness, consistent with the principles of effective governance..
Pengaruh Sosial Media dan Customer Relationship Marketing Terhadap Kepuasan Konsumen dan Minat Beli Ulang Pada Produk Maybelline di Kota Semarang Febbyana Pratama, Daneswara; Mahmud, Mahmud
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 8 No. 1 (2026): 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.v8i1.10027

Abstract

Digital technology has made social media not only a promotional tool but also an effective interaction platform. This study examines the role of social media and strong customer relationship marketing, where the integration of interesting content and personal communication is key to increasing satisfaction and repurchase intention. Social media is a digital platform that allows users to interact, share content, and build social networks online. Customer relationship marketing focuses on building long-term relationships between business managers and customers in order to maintain business continuity. The purpose of this study is to determine how social media and Customer Relationship Marketing influence repurchase intention through consumer satisfaction of Maybelline products in Semarang City. Data were collected using a questionnaire (Google Form) with 170 respondents. This study used Smart-PLS analysis. The results of this study indicate that social media and customer relationship marketing have a positive and significant effect on customer satisfaction. Then, customer relationship marketing has a positive and significant effect on repurchase intention, but social media does not significantly affect repurchase intention.
Pengaruh Profitabilitas, Likuiditas, Leverage, dan Ukuran Perusahaan Terhadap Laporan Keberlanjutan pada Perusahaan Energi Agustina, Dwi; Mahroji, Mahroji
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 8 No. 1 (2026): 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.v8i1.10234

Abstract

Sustainability report disclosure is an essential aspect of modern business practices, as it reflects a company’s social and environmental responsibility to stakeholders. As demands for sustainability transparency continue to increase, companies are expected not only to pursue financial gains but also to address social and environmental concerns. This study aims to examine the influence of profitability, liquidity, leverage, and firm size on the disclosure of sustainability reports. The sample consists of 24 energy sector companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2023, selected using purposive sampling. The data were analyzed using multiple linear regression based on secondary data from annual and sustainability reports. The findings indicate that leverage has a positive and significant effect on sustainability report disclosure, while firm size has a negative effect. Meanwhile, profitability and liquidity show no significant effect. The implication of this study is that investors tend to consider companies with high leverage, as they are more likely to disclose sustainability information as a form of legitimacy. On the other hand, the government should implement regulations in the form of incentives and sanctions to encourage large companies to consistently report their social and environmental responsibilities
Model Inovasi Sosial Berbasis Maqāṣid al-Syarī‘ah pada Majelis Ta’lim An Nuriyah Bajawa, Nusa Tenggara Timur Fajriah, Nina Agustina; Prasetiyo, Luhur; Masykuroh, Ely
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 8 No. 1 (2026): 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.v8i1.10236

Abstract

This study aims to examine the social innovation model based on maqāṣid syarī‘ah that developed in the Majelis Ta’lim An Nuriyah Bajawa as a form of empowerment of the minority Muslim community. The approach used is qualitative with a case study type through in-depth interviews. The results of the study indicate that the Majelis Ta’lim An Nuriyah becomes a space for the formation of social innovation integrated with the values ​​of maqāṣid syarī‘ah, including ḥifẓ al-dīn (protection of religion) through routine Islamic studies and education; ḥifẓ al-nafs (protection of the soul) through social activities and charity; ḥifẓ al-‘aql (protection of reason) through business digitalization training; ḥifẓ al-nasl (protection of offspring) through Islamic family education; and ḥifẓ al-māl (protection of wealth) through management of congregational funds based on sincerity and social benefits. The emerging social innovation is rooted in the spirit of togetherness, tolerance, and women's independence, while also reflecting the transformation of Islamic values ​​in a pluralistic and dynamic social context. These findings enrich the literature on the integration of the maqāṣid shari'ah (Islamic principles) into faith-based community empowerment practices and offer a conceptual model of Islamic social innovation relevant to minority communities.
Perilaku Keuangan sebagai Faktor Kunci Niat Kewirausahaan Islam pada Kalangan Santri di Sekolah Islam Modern Azhar, Indrawan; Rini, Poppy Laksita
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 8 No. 1 (2026): 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.v8i1.10239

Abstract

This study aims to examine how financial behavior based on Islamic principles influences Islamic entrepreneurial intentions among students at modern Islamic boarding schools in North Maluku. A quantitative method with an associative approach was used to analyze the relationship between the variables of Financial Literacy, Self-Control, and Saving Behavior on Islamic Entrepreneurial Intentions. Data were collected through questionnaires completed by 140 respondents and analyzed using Partial Least Squares Structural Equation Modeling. The findings show that financial literacy and self-control have a positive and significant direct influence on Islamic entrepreneurial intentions. In addition, saving behavior acts as a mediator that strengthens the relationship between financial literacy and self-control with entrepreneurial intention. These results emphasize the importance of implementing Islamic-based financial education and self-control training programs as a strategy to encourage ethical entrepreneurship among the younger generation, while strengthening the Islamic economic ecosystem through the development of comprehensive Islamic financial behavior.
Advances in Service Quality Measurement: Insights from Higher Education Fakhrudin, Arif; Fakhrudin , Arif; Roellyanti , Maria Valeria
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 8 No. 1 (2026): 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.v8i1.10245

Abstract

This study aims to identify and analyse the dimensions of higher education service quality that have evolved globally within the context of higher education institutions. Research on service quality has progressed from the SERVQUAL framework to the emergence of alternative models that are adapted to the unique conditions of higher education. By examining service quality in this sector, valuable insights can be obtained regarding institutional performance and the level of student satisfaction. This study employs a systematic literature review of international publications sourced from reputable databases (Emerald, Wiley, Springer, Taylor & Francis, and Sage Publishing) to capture global trends in the conceptualization of service quality dimensions in higher education. The analysis reveals six major conceptual developments of measurement models, formulated under various acronyms, with the seven-dimension model appearing most frequently, particularly in the Emerald database. Most of these developments represent evaluations and adaptations of earlier frameworks. The findings highlight the need for further research to establish more authentic conceptual dimensions that reflect the distinctive characteristics of higher education while integrating a broader perspective from multiple service stakeholders.
Green Leasing Syariah: Inovasi Pembiayaan Berkelanjutan dalam Menghadapi Tantangan Ekonomi Global As-Syafi'i, Royyan; Mugiyati, Mugiyati
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 8 No. 1 (2026): 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.v8i1.10257

Abstract

This study aims to analyze and formulate the concept of Sharia Green Leasing as a form of sustainable financing innovation that integrates the principles of the ijarah contract with the Environmental, Social, and Governance (ESG) framework. This study uses a qualitative approach with library research methods, as well as normative and conceptual analysis to examine the integration of sustainable finance theory, maqasid al-shari'ah, and Islamic financial innovation. Data were analyzed descriptively and exploratively and obtained from primary and secondary literature published between 2019 and 2025. The results indicate that Sharia Green Leasing has the potential to become a strategic financing instrument in supporting the green economy transition by financing environmentally friendly assets such as electric vehicles, energy-efficient engines, and low-carbon technologies. This study recommends strengthening regulations and developing operational guidelines by the Financial Services Authority (OJK) and the National Sharia Council-Indonesian Ulema Council (DSN-MUI), including the establishment of an independent verification mechanism to prevent greenwashing practices.

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