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Dedi Junaedi
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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 2,175 Documents
Pengaruh Volume Penjualan, Harga Jual, dan Biaya Produksi Terhadap Laba Bersih pada Perusahaan Manufaktur Sektor Makanan dan Minuman yang Terdaftar di BEI: Studi Kasus PT Indofood Sukses Makmur Tbk 2021-2023 Revanda Sabila Putri Romadhony; Sri Murwanti
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.v8i1.10847

Abstract

This study aims to analyze the positive and significant influence of sales volume, selling price, and production costs partially and simultaneously on the net profit of PT Indofood Sukses Makmur Tbk for the 2021-2023 period. This type of research is descriptive with a quantitative approach. The research subject is PT Indofood Sukses Makmur Tbk for the 2021-2023 period. The data used is secondary data in the form of quarterly financial reports for 2021-2023 obtained from documentation techniques. The sampling technique in this study uses non-probability sampling, namely purposive sampling. Data were analyzed using SPSS. The results of this study indicate a positive and significant influence between sales volume on net profit, a positive and significant influence between selling price on net profit, a positive and significant influence between production costs on net profit, and a simultaneous influence of sales volume, selling price, and production costs on net profit.
Persiapan Menuju Indonesia Emas 2045: Analisis Efektifitas Program MBG dan Peningkatan Status Gizi Anak Sekolah Salsabila Ayu Arifia; Fariska Wahyuni; Zef Risal
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.v8i1.10895

Abstract

Indonesia Emas 2045 is a vision that calls for the creation of a superior generation through improved health and education. One of the main challenges in achieving this vision is addressing nutritional issues, particularly among school-age children. This study aims to analyze the effectiveness of the Free Nutritious Meal Program (MBG) in improving the nutritional status of schoolchildren in Indonesia. This study used a literature review approach by identifying, assessing, and evaluating research publications from 2020-2025. The results indicate that the implementation of the MBG has the potential to improve the nutritional status of schoolchildren, contribute to reducing stunting rates, and support the achievement of a higher Human Development Index (HDI). However, the MBG program faces several challenges in its implementation, including logistics, funding sustainability, and menu suitability for local nutritional needs in various regions. These challenges need to be addressed to maximize the program's impact. It can be concluded that the success of the MBG program significantly impacts the achievement of the Indonesia Emas 2045 vision, with the younger generation being key to increasing the nation's competitiveness and productivity.
Pengaruh Kinerja Keuangan, Struktur Modal dan Ukuran Perusahaan Terhadap Nilai Perusahaan pada Industri Manufaktur Kriteria Syariah di Bursa Efek Indonesia: Studi Kasus Perusahaan Industri Manufaktur Periode 2021-2023 Dyan Rachmawati; Sri Murwanti
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.v8i1.10913

Abstract

This study aims to analyze the influence of financial performance, capital structure and company size on company value, with a case study of Manufacturing Industry Companies for the 2021-2023 Period. The methodology used in this study is a quantitative approach by utilizing secondary data in the form of annual financial statements of the company obtained from the official website of the Indonesia Stock Exchange (IDX) and other supporting sources. Sampling in this study used a non-probability technique (purposive sampling), so that 18 sharia manufacturing companies that met the research criteria were obtained. The analysis was performed using SPSS software. The results of the study show that financial performance (X1) has a significant influence on the Company's value, so H1 is accepted. On the other hand, the capital structure and size of the company have no significant effect on the value of the company, so H2 and H3 are rejected.
Pengaruh Central Route Streamer dan Peripheral Terhadap Pembelian Impulsif Melalui Keberadaan Sosial Nur Mar'athu Munazjah; Aflit Nuryulia Praswati
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.v8i1.10931

Abstract

Studi ini mengeksplor pengaruh central route dan peripheral route dari streamer terhadap perilaku impulsive buying, dengan social presence sebagai mediator. Pendekatan kuantitatif diterapkan melalui primary data yang dikumpulkan menggunakan kuesioner online dari warga Kota Surakarta berusia 17+ tahun yang pernah menonton live streaming. Central route mempengaruhi keputusan konsumen secara rasional melalui kualitas argumen, logika, profesionalisme, dan kredibilitas, sedangkan peripheral route menstimulasi persuasif melalui faktor emosional, hiburan, dan daya tarik visual. Keberadaan sosial meningkatkan keterlibatan kognitif, perilaku, dan sosial penonton, sehingga mendorong pembelian spontan. Analisis PLS-SEM menunjukkan bahwa central route dan peripheral route berpengaruh positif signifikan terhadap keberadaan sosial dan pembelian impulsif, sementara keberadaan sosial hanya berperan mediasi signifikan pada peripheral route, tidak pada central route. Penelitian ini terbatas pada Surakarta dengan responden homogen, sehingga hasil tidak dapat digeneralisasi. Hasil penelitian menyarankan perluasan lokasi, diversifikasi responden, penambahan variabel, serta metode campuran untuk memahami motivasi psikologis konsumen lebih mendalam.
The Effect of Fear of Missing Out (FoMO), Live Streaming, and Flash Sales on Impulse Buying of Fashion Products on Shopee Among Generation Z in Gresik Rizka Maulidiyah; Elok Vilantika
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.v8i1.10961

Abstract

This study was conducted to examine the impact of Fear of Missing Out (FoMO), live streaming, and flash sale on impulsive purchasing behavior. behavior in purchasing fashion products on the Shopee platform by Generation Z in Gresik. A quantitative research approach was adopted in this study, with primary data collected via questionnaires distributed to Generation Z respondents residing in Gresik who had experience purchasing fashion products on Shopee. A purposive sampling method within a non-probability sampling framework was applied in this research. Sample size determination was conducted based on the total of 14 research indicators, multiplied by a factor of 10, resulting in 140 respondents used as the research sample. The analysis results reveal that Fear of Missing Out (FoMO) and flash sales have a positive and significant Effect on impulsive purchasing behavior, while live streaming demonstrates a favorable influence that is, however, not significant. These findings indicate that psychological factors and time-limited promotional strategies play a significant role in driving impulsive buying behavior among Generation Z, while the live streaming feature has not yet fully become a major factor in triggering spontaneous purchasing decisions. This study is expected to contribute to the development of research on digital consumer behavior and serve as a basis for consideration.
Analysis of TikTok Content Strategy in Increasing Audience Engagement on Asset Management PT Sinergi Mitra Investama Arum Cayafatika; Elok Vilantika
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.v8i1.10962

Abstract

This study aims to analyze TikTok content strategies to increase audience engagement in TikTok Asset Management Division PT Sinergi Mitra Investama. The basis of this research is the shift in marketing strategy from conventional to digital marketing, as well as the suboptimal use of TikTok as a promotional platform. This research uses a descriptive qualitative approach with a case study method. Data collection was conducted through in-depth interviews, observation, and documentation, involving four informants: digital marketing staff, asset management division staff, and social media admins. The results show that TikTok content strategies have been implemented through asset promotion, narratives, and trends, but their implementation is less effective due to limited human resources, unstructured content planning, and less than optimal use of data analytics. Content with storytelling and trend elements has proven more successful in increasing audience engagement than formal promotions. Conclusion: TikTok content strategies have great potential to increase interaction and asset rentals if supported by consistent planning, visual quality, and data-driven evaluation.
Corporate Social Responsibility: Media Exposure, Kinerja Lingkungan, Kepemilikan Institusional, Leverage, dan Profitabilitas Muhammad Haykal Adi Pradana; Eny Kusumawati
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.v8i1.10964

Abstract

Corporate Social Responsibility is a commitment to improve the welfare of society through prudent business practices and the contribution of company resources. Achieving commercial success in a manner that respects ethical values and respects people, communities, and the natural environment. This study aims to analyze the influence of media exposure, environmental performance, institutional ownership, leverage, and profitability on corporate social responsibility disclosure in the energy and raw materials sector on the Indonesia Stock Exchange (IDX) for the period 2021–2023. The sampling technique used in this study is purposive sampling. A total of 120 companies met the criteria as observation units. The analysis method used was multiple linear regression analysis. The results of the study provide empirical evidence that media exposure and profitability do not affect corporate social responsibility disclosure. Environmental performance, institutional ownership, and leverage affect corporate social responsibility disclosure. The higher the PROPER score, the more extensive the company's CSR disclosure will be. The size of institutional ownership affects CSR disclosure. The higher the leverage ratio, the more extensive the CSR disclosure will be.
Pengaruh Good Governance Dan Standar Akuntansi Pemerintah Terhadap Kualitas Laporan Keuangan Pada Pemerintah Daerah Kabupaten Jombang Dewi Nita Rahmawati; Hadi Sucipto
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.v8i1.10984

Abstract

This research seeks to examine how the application of Good Governance principles and adherence to Government Accounting Standards influence the quality of financial reports within the Jombang Regency Government. A quantitative research design was adopted, utilizing a survey method through the distribution of questionnaires to officials responsible for financial management in Regional Apparatus Organizations. The study involved 56 purposively selected respondents. Data were processed through descriptive statistics, validity and reliability assessments, classical assumption testing, and multiple linear regression analysis using SPSS software. Findings reveal that both Good Governance practices and Government Accounting Standards individually exert a positive and significant impact on the quality of local government financial statements. Among these, Government Accounting Standards emerge as the most influential factor affecting financial report quality. The study concludes that enhancing the quality of local government financial reporting necessitates a collaborative effort between robust governance implementation and consistent adherence to accounting standards, reinforcing the principle of public financial accountability.
Pengaruh Electronic Word of Mouth dan Brand Awareness Terhadap Keputusan Pembelian: Studi pada Pengguna Parfum HNMS di Tiktok Siti Nurjannah; Dadan Abdul Aziz Mubarok
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.v8i1.11009

Abstract

This study aims to assess the impact of Brand Awareness (e-WOM) and Brand Awareness on the purchasing decisions of HNMS Perfume consumers on TikTok. Advances in technology have led to a widespread shift towards online shopping via social commerce platforms such as TikTok Shop, which provides convenient access, diverse product options, and intensive promotional activities. In the digital age, e-WOM as a means of consumer-to-consumer communication and Brand Awareness as the level of brand recognition are critical elements influencing purchase decisions. The research employs quantitative methods with both descriptive and verification approaches. Primary data was collected through questionnaires distributed to 100 TikTok users who are familiar with or have purchased HNMS Perfume products. The sampling method utilized non-probability sampling with purposive criteria, targeting respondents aged 20-40 years, who own TikTok accounts, and have made at least two purchases. The results demonstrate that both Brand Awareness and Brand Awareness variables exert a positive and significant influence on purchasing decisions, whether considered separately or together. The study concludes that consumers should take into account e-WOM information and Brand Awareness when making purchase decisions to ensure the products chosen meet their needs. Keywords: Brand Awareness , Brand awareness, Purchase Decision, TikTok Shop, HNMS Perfume
Analisis Economic Value Added (EVA) Sebagai Alat Ukur Kinerja Keuangan PT Garuda Indonesia Tbk Tahun 2022-2024 Eksa Dewi Rengganis; Sri Murwanti
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.v8i1.11013

Abstract

This study was conducted to evaluate whether the company's financial performance has reached good standards using the EVA method at PT Garuda Indonesia Tbk for the 2022-2024 period. This study uses a quantitative descriptive approach and utilizes secondary data in the form of financial statements of PT Garuda Indonesia Tbk, which can be accessed through the company's official website or the Indonesia Stock Exchange (IDX). The subject of this study is PT Garuda Indonesia Tbk during the years 2022 to 2024. Performance measurement based on value creation uses the EVA method. The results of the study show positive EVA values for three consecutive years, indicating that PT Garuda Indonesia Tbk is able to create economic value for shareholders and provide a return that exceeds the cost of capital. Nonetheless, there are fluctuations in EVA values, signaling management to improve the efficiency of operational management and the company's capital structure.

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