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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 2,021 Documents
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Green Leasing Syariah: Inovasi Pembiayaan Berkelanjutan dalam Menghadapi Tantangan Ekonomi Global Royyan As-Syafi'i; 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.
Analisis Dampak Penerapan PSAK 73 Tentang Sewa Pada Kinerja Keuangan Industri Pertambangan di Tahun 2024 Verawati Verawati; Linda Santioso
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.v7i12.10267

Abstract

This study aims to analyze the impact of the implementation of the Indonesian Financial Accounting Standard (PSAK) No. 73 on Leases on the financial performance of the mining industry in Indonesia in 2024. PSAK 73, which adopts IFRS 16, changes the accounting treatment of leases by requiring the recognition of Right-of-Use Assets and Lease Liabilities in the statement of financial position. The research employs a descriptive quantitative approach with a comparative design, using secondary data from financial reports of mining companies listed on the Indonesia Stock Exchange (IDX). The results show that the adoption of PSAK 73 increases the average Debt-to-Asset Ratio (DAR) from 39.15% to 39.92% and the Debt-to-Equity Ratio (DER) from 72.21% to 74.60%. These increases indicate higher leverage due to lease capitalization without changes in equity. The greatest impact is observed in PT Bukit Asam Tbk, while the smallest in PT Antam Tbk. Overall, the implementation of PSAK 73 leads to a technical increase in financial leverage, implying the need for careful liability management and transparent communication with investors to mitigate potential negative perceptions of company performance.
Pengaruh Sistem Pengendalian Intern Pemerintah dan Whistleblowing System Terhadap Pencegahan Fraud Dengan Moralitas Individu Sebagai Variabel Moderasi Pada Dinas Sosial Provinsi Sumatera Utara Susi Findiowaty; Eka Nurmala Sari; Zulia Hanum
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.v8i1.10286

Abstract

This study was conducted to examine and analyze the effect of the government internal control system and whistleblowing on fraud prevention, with individual morality as a moderating variable. The study used an associative research approach. The data collection technique used was questionnaire distribution. The sampling technique used a quota sampling technique with 45 respondents. Path analysis using SEM PLS version 4 was used. Based on the results, it was concluded that the government internal control system has a positive effect on fraud prevention. This indicates that a better government internal control system will improve fraud prevention among employees at the Social Services of North Sumatra Province. The whistleblowing system has a positive effect on fraud prevention. This indicates that a better whistleblowing system will increase fraud prevention among employees at the North Sumatra Provincial Social Service. Individual morality moderates the effect of the government's internal control system on fraud prevention. This means that a better government internal control system, combined with individual morality, will increase fraud prevention among employees at the North Sumatra Provincial Social Service. Individual morality moderates the effect of the whistleblowing system on fraud prevention. This means that a better whistleblowing system, combined with individual morality, will increase fraud prevention among employees at the North Sumatra Provincial Social Service.
Evaluasi Program Respon Cepat Pencegahan Pencurian Diatas Kapal Diarea Labuh Jangkar Tanjung Priok Jakarta Hendarto Hendarto; Siti Aisyah; Effendi Wahyono
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.v8i1.10309

Abstract

The sea serves as a vital artery for Indonesia’s national economy; however, the high intensity of maritime activities at major ports such as Tanjung Priok, Jakarta, makes the area vulnerable to incidents of theft on board ships. As a preventive effort, the Directorate of Marine Police of the Indonesian National Police launched the Quick Response Program for the Prevention of Theft on Board Ships to enhance maritime security in anchorage areas. This study aims to evaluate the effectiveness of the program’s implementation using the CIPP evaluation model (Context, Input, Process, Product). The research employed a qualitative approach, with data collected through in-depth interviews, participatory observation, and documentation studies involving Polairud personnel, port authorities, ship operators, and maritime service users. The results indicate that, contextually, the program is highly relevant to national maritime security needs; however, its planning remains normative and lacks a comprehensive situational analysis. In the input dimension, limitations in human resources, patrol fleet capacity, and insufficient technical training for approximately 40% of personnel are identified as major constraints. The process dimension reveals weak interagency coordination due to the absence of integrated Standard Operating Procedures (SOPs), which extend the average response time from the ideal 5–10 minutes to 20–30 minutes. Meanwhile, the product dimension shows that although the number of theft cases decreased from 97 in 2022 to 76 in 2023, the program’s long-term effectiveness remains limited due to the absence of a sustainable evaluation and feedback mechanism.
The Peran Komunitas Young Entrepreneur dalam Mengembangkan Ekonomi Kreatif Berbasis Syariah Di Kota Makassar Emily Nur Saidy; Ayu Ruqayyah Yunus; Nurfiah Anwar; Muslihati Muslihati
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.v8i1.10325

Abstract

This study analyzes the role of the Tangan Di Atas (TDA) Community in Makassar in developing a sharia-based creative economy. The findings reveal that TDA plays a strategic role in building an Islamic business ecosystem through education, mentorship, halal product innovation, and facilitation of sharia-compliant financing. The community helps young entrepreneurs understand sharia principles such as the prohibition of riba and fair contracts, while also fostering businesses aligned with Islamic values. However, major challenges include limited understanding of sharia principles among members, inadequate access to halal capital, and competition with conventional businesses. This study highlights the importance of collaboration between the community, government, and Islamic financial institutions to create an inclusive and sustainable ecosystem. The findings aim to serve as a reference for developing sharia-based creative economies in other regions.
Analisis Investasi Mudharabah Berjangka Sebagai Intrumen Dana Darurat Bagi Generasi Z dalam Perspektif Keuangan Syariah satria ilham; Panji Adam Agus Putra; Siska Lis Setiani
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.v8i1.10342

Abstract

The low level of financial literacy among Generation Z has significantly affected their ability to manage personal finances, particularly in preparing emergency funds. From an Islamic finance perspective, term-based mudharabah investment offers an alternative that emphasizes not only profitability but also the principles of justice, honesty, and transparency between the capital provider (shahibul maal) and the fund manager (mudharib). This article aims to analyze the potential of term-based mudharabah as an emergency fund instrument for Generation Z by employing a qualitative conceptual literature approach. The analysis indicates that mudharabah investment possesses characteristics that align well with the objectives of emergency fund formation, as its profit-sharing mechanism provides a more equitable return compared to interest-based conventional instruments. Furthermore, the underlying Islamic values promote ethical and sustainable financial management. However, the limited understanding of Islamic financial instruments and the consumerist tendencies among Generation Z remain major obstacles to the broader adoption of this scheme. Therefore, stronger financial literacy education and innovative mudharabah products with flexible liquidity features are required to meet the needs of younger investors. Consequently, term-based mudharabah can serve as an effective and Sharia-compliant solution to enhance Generation Z’s financial resilience through ethical and well-managed emergency fund planning.
Kesadaran Pajak, Transparansi dan Kualitas Layanan: Dampak Kepatuhan Dimoderasi oleh Penggunaan Surat Keterangan Pemotongan Pajak Secara Elektronik Joni Joni; Estralita Trisnawati
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.v8i1.10355

Abstract

This study investigates the influence of tax awareness, transparency and service quality on taxpayer compliance, specifically examining the moderating role of e-Bupot. The research was conducted at KPP Pratama Batam Selatan, utilizing a quantitative approach with a sample of 100 taxpayers. Primary data were collected via questionnaires and analyzed using the PLS-SEM method with SmartPLS 3.0. The empirical confirm that Tax Awareness and Transparency show a positive significant influence on Taxpayer Compliance across both regression models. Service Quality only achieved a significant positive effect in the more comprehensive moderated model, indicating the importance of administrative support. The E-Bupot digital platform proved to be a selective yet critical moderator. It significantly strengthened the positive effects of both Tax Transparency and Service Quality, acting as a powerful catalyst for systemic and procedural efficiency. Conversely, E-Bupot's interaction with Tax Awareness was not significant. This outcome implies that high internal awareness is insufficient for maximizing digital compliance efforts without corresponding digital literacy and technological readiness among taxpayers.
Integritas Pajak Digital: Peran Moderator E-Filing dan Coretax Terhadap Determinan Kepatuhan Wajib Pajak Sonny Sonny; Estralita Trisnawati
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.v8i1.10357

Abstract

This study investigated the influence of Tax Knowledge, Awarenes and Ethics on taxpayer compliance specifically examining the moderating role of E-Filing and the Core Tax System.The research, conducted at KPP Pratama Batam Selatan, utilized a quantitative approach with a sample of 100 taxpayers. Primary data were collected via questionnaires and analyzed using PLS-SEM method with SmartPLS 3.0. The empirical findings that Taxpayer Compliance is positively significantly influenced by Tax Knowledge, Awareness and Ethics across all tested models. E-Filing successfully strengthens the positive influence of both Tax Knowledge and Awareness on compliance, proving to be an effective technological enabler. Conversely, the Core Tax System was found to be effective only in moderating Tax Awareness, showing no significant effect on Tax Knowledge or Tax Ethics, likely due to technical implementation constraints. This affirms that enhancing compliance requires not only strong internal factors but also reliable, user-friendly administrative systems supported by ongoing education and moral development
Business Strategy Development for Health-Tech SaaS Startups: A Case Study of Assist.id Muhammad Fachruddin; Harimukti Wandebori
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.v8i1.10358

Abstract

The rapid digital transformation of Indonesia’s healthcare sector has created both vast opportunities and intense competition for health-tech Software-as-a-Service (SaaS) providers. Assist.id, a popular Indonesian health-tech SaaS startup with over 6,000 client clinics, experienced early growth but reached a strategic inflection point requiring a formal strategy. This study analyzes Assist.id’s strategic gaps and develops a business-level strategy to ensure sustainable competitive advantage. Using a qualitative case study approach, data were collected via in-depth interviews with company executives and clients, and analyzed through frameworks including Segmentation-Targeting-Positioning (STP), external environmental analysis, value chain and VRIN analysis, and SWOT/TOWS. The findings reveal that Assist.id’s core issue is an inefficient internal feedback loop leading to a feature gap, which, combined with regulatory changes, exposes the firm to freemium-priced competitors in the low-end segment and feature-rich rivals in the high-end segment. To address this, an integrated cost leadership and differentiation strategy is proposed. Key initiatives include launching a compliant freemium tier to defend the volume-driven segment, accelerating R&D for advanced features to strengthen the value-driven segment, and aligning organizational processes to rapidly respond to market feedback. The case offers broader insights for early-stage SaaS startups in health-tech on balancing cost and differentiation to achieve sustainable competitive advantage in a dynamic, regulated market.
Pengaruh Kompetensi dan Kompensasi terhadap Kinerja Perawat dengan Keterikatan Kerja sebagai Variabel Intervening pada Rumah Sakit Rosela Karawang Fadila Hanoum Nurifai; Stefanus M. S Sadana
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.v8i1.10359

Abstract

This study aims to analyze the influence of competence and compensation on nurses’ performance with work engagement as an intervening variable at Rosela Hospital Karawang. Preliminary observations indicated high public complaints regarding nurses’ behavior, dissatisfaction with compensation systems, and increased turnover intention, suggesting suboptimal human resource management. This research employed a quantitative method using Structural Equation Modeling (SEM) with LISREL 8.80. The sample included all nurses of Rosela Hospital selected through purposive sampling. The findings reveal that competence has a positive and significant effect on performance. Compensation also significantly affects performance. Work engagement significantly influences performance and mediates the relationship between competence, compensation, and performance. These results highlight the importance of enhancing both technical and non-technical competencies, improving remuneration systems, and strengthening psychological engagement to improve nurses’ performance in type C hospitals.

Page 199 of 203 | Total Record : 2021

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