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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 2,175 Documents
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Analisis Penyajian Laporan Keuangan Sebelum dan Sesudah Penerapan SAK Syariah: Studi Kasus pada KSPPS BMT NU Jombang Aulia Azzahro Putri; Dwi Ermayanti Susilo
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.v8i1.11175

Abstract

This study aims to analyze the presentation of financial statements before and after the implementation of Sharia Financial Accounting Standards (SAK Syariah) at KSPPS BMT NU Jombang. The research employs a qualitative approach using a case study method, with data collected through interviews, observations, and financial document analysis. The analysis focuses on differences in the completeness of financial statement components, conformity of reporting formats, account classification, and the extent of disclosure before and after the implementation of SAK Syariah. The findings indicate that prior to the adoption of SAK Syariah, financial statements were presented in a simplified manner. After the implementation, financial statements were prepared more comprehensively and systematically in accordance with Sharia Accounting Standards, including cash flow statements, statements of changes in equity, and notes to the financial statements. The application of SAK Syariah enhances transparency, comparability, and decision usefulness of financial information. Therefore, this study highlights the crucial role of SAK Syariah in improving the quality of financial statement presentation in sharia cooperatives.
Pengaruh Green Accounting, Circular Economy Practices, dan Eco-Innovation Terhadap Efektivitas Operasional Perusahaan Manufaktur Subsektor Barang Konsumsi di Bursa Efek Indonesia Periode 2020–2024. Yuli Erlynda; Dwi Ermayanti Susilo
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.v8i1.11176

Abstract

The increasing demand for sustainable business practices has encouraged manufacturing companies to begin incorporating environmental aspects into their operational processes. This study examines the relationship between the implementation of green accounting, circular economy practices, and eco-innovation and the operational effectiveness of manufacturing companies in the consumer goods subsector listed on the Indonesia Stock Exchange during the 2020–2024 period. The research employs a quantitative approach using panel data regression analysis. The data were obtained from companies’ annual reports and sustainability reports, with a sample of 26 firms resulting in 130 observations, selected through purposive sampling. The selection of the panel data regression model was conducted using the Chow test, Hausman test, and Lagrange Multiplier test, which indicated the Random Effect Model as the most appropriate estimation model. The results show that individually, green accounting, circular economy practices, and eco-innovation do not have a significant effect on companies’ operational effectiveness. Nevertheless, green accounting and eco-innovation exhibit a positive relationship tendency, while circular economy practices show a negative relationship. These findings indicate that the implementation of sustainability aspects in consumer goods companies remains partial and has not yet been fully integrated into core operational systems. The results of this study are expected to serve as a basis for corporate evaluation in formulating sustainability strategies and as a reference for future research development.
Pengaruh Proporsi Dewan Komisaris Independen dan Aktivitas Komite Audit Terhadap Risk Disclosure Index Perusahaan Farmasi yang Terdaftar BEI 2020-2024 Rachyu Purbowati; Alya Rahmawati
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.v8i1.11248

Abstract

This study aims to analyze the influence of corporate governance mechanisms on the Risk Disclosure Index (RDI) in pharmaceutical companies listed on the Indonesia Stock Exchange (IDX) for the 2020-2024 period. The independent variables tested include the Proportion of Independent Commissioners (DKI), Audit Committee (KA), and Frequency of Audit Committee Meetings (RKA). The population in this study was all pharmaceutical companies on the IDX with a sampling technique using purposive sampling, resulting in a total of 50 observation data. The data analysis method used multiple linear regression analysis processed through the SPSS program. The partial test results showed that the DKI, KA, and RKA variables had no significant effect on the Risk Disclosure Index with significance values ​​of 0.648, 0.441, and 0.336, respectively. The Coefficient of Determination ($R^2$) value showed 0.023, which indicated that the ability of the independent variables to explain variations in risk disclosure was only 2.3%, while the remaining 97.7% was influenced by other factors outside the model. The research conclusion shows that governance mechanisms in the pharmaceutical sector are not optimal in encouraging transparency in risk disclosure.
Keputusan Penggunaan Quick Response Code Indonesian Standard (QRIS) Sebagai Alternatif Pembayaran Digital: di Solo Raya Dinar Kurnia Setiyaningrum; Shinta Permata Sari
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.v8i1.11279

Abstract

The use of Quick Response Code Indonesian Standard (QRIS) has experienced rapid growth. This study aims to analyze the factors influencing behavioral intention and use behavior of QRIS in Solo Raya. The variables examined include performance expectancy, effort expectancy, social influence, facilitating conditions, hedonic motivation, price value, and habit. Primary data are collected from 181 respondents from an online questionnaire and analyzed using Partial Least Square (PLS). The results indicate that hedonic motivation and habit effect on behavioral intention, while behavioral intention has effect on use behavior. Other variables, performance expectancy, effort expectancy, social influence, facilitating conditions, and price value have no effect on behavioral intention. This study highlights that user enjoyment and habitual behavior are key factors in QRIS adoption in Solo Raya.
Hifz al-Bi’ah sebagai Maqashid Syariah Kontemporer: Analisis Konseptual terhadap Legitimasi Green Sukuk dalam Pengelolaan Dana Haji di Indonesia Rara Genta Munggarani Basri
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.v8i1.11380

Abstract

The management of Hajj funds in Indonesia requires the application of sharia principles that not only maintain financial security, but also sustainable benefits. Green sukuk emerged as an investment instrument that combines sharia principles with environmentally friendly financing. However, the legitimacy of green sukuk from the perspective of Maqashid Sharia, especially related to environmental protection (hifz al-bi'ah), is still rarely studied systematically. This study aims to analyze the position of hifz al-bi'ah as a contemporary Maqashid and assess the legitimacy of green sukuk in the management of Hajj funds in Indonesia. The method used is qualitative normative-conceptual through literature studies, with data from Maqashid Sharia literature, DSN-MUI fatwas, policy documents, and publications related to green sukuk. The descriptive-qualitative analysis shows that hifz al-bi'ah can be positioned as a contemporary Maqashid that strengthens the legitimacy of green sukuk, so that this instrument is not only Sharia-compliant, but also supports the sustainable management of Hajj funds and is aligned with the principle of public benefit.
Analisis Komparatif Kesehatan Bank Konvensional dan Bank Digital Di Indonesia Menggunakan Metode RGEC Periode 2021-2024 Dyah Mutiara Fadhila; Erma Setiawati
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.v8i1.11393

Abstract

Untuk mengetahui perbedaan tingkat kesehatan antara Bank Konvensional dan Bank Digital di Indonesia dalam kurun 2021 hingga 2024, penelitian ini memanfaatkan pendekatan RGEC meliputi Risk Profile, Good Corporate Governance, Earning, dan Capital dengan mengandalkan data sekunder yang dikumpulkan dari laporan keuangan tahunan, baik yang tersedia di website resmi bank bersangkutan maupun di portal Bursa Efek Indonesia. Teknik purposive sampling digunakan dengan sampel 8 bank (4 konvensional dan 4 digital) dari total 32 unit analisis. Uji statistik mengungkap fakta menarik: bank konvensional dan bank syariah berbeda secara signifikan dalam hal NPL, GCG, ROA, NIM, BOPO, dan CAR. Pendekatannya menggunakan Uji T bila data normal, dan Mann-Whitney U bila distribusinya tidak normal. Bank Digital unggul dalam pengelolaan risiko kredit, margin bunga, dan struktur modal, sementara Bank Konvensional lebih baik dalam efisiensi operasional, profitabilitas, dan tata kelola. Tidak ditemukan perbedaan signifikan pada likuiditas (LDR). Secara keseluruhan, kesehatan sistem perbankan konvensional relatif lebih stabil, sedangkan perbankan digital menunjukkan efisiensi biaya yang lebih tinggi tetapi beberapa aspek profitabilitas masih perlu ditingkatkan.
Work-Life Balance dan Self Leadership Mahasiswa Pekerja : Dampaknya Terhadap Motivasi Belajar Dan Prestasi Akademik Reza Rahma Wardhani; Ahmad Mardalis
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.v8i1.11419

Abstract

Penelitian ini difokuskan pada penelaahan keterkaitan antara Work-Life Balance dan Self-Leadership dalam membentuk Motivasi Belajar, serta bagaimana dinamika tersebut berkontribusi terhadap Prestasi Akademik mahasiswa pekerja pada Program Studi Manajemen Universitas Muhammadiyah Surakarta. Studi ini dirancang secara kuantitatif-eksplanatori dengan melibatkan 93 subjek penelitian yang direkrut melalui mekanisme pemilihan berbasis kriteria atau purposive sampling. Data penelitian dihimpun melalui penyebaran kuesioner dengan skala Likert lima tingkat (1–5) sebagai alat pengukur Work-Life Balance, Self-Leadership, Motivasi Belajar, dan Prestasi Akademi, selanjutnya, pengolahan data dilakukan melalui pemodelan persamaan struktural berbasis Partial Least Square (PLS-SEM) dengan dukungan aplikasi SmartPLS. Hasil kajian menunjukkan bahwa Work-Life Balance mempunyai pengaruh positif dan signifikan terhadap motivasi belajar serta prestasi akademik, karena kemampuan mahasiswa dalam menyeimbangkan tuntutan akademik, pekerjaan, dan kehidupan personal mampu meningkatkan konsentrasi serta kondisi psikologis yang menunjang proses pembelajaran. Sebaliknya, Self-Leadership tidak berpengaruh signifikan, menandakan prestasi akademik lebih dipengaruhi faktor struktural dan situasional. Penelitian ini memberikan wawasan mengenai strategi peningkatan motivasi dan prestasi akademik mahasiswa pekerja melalui manajemen keseimbangan peran.
Dari Teknologi Menuju Keberlanjutan: Peran Kesiapan Digital Dunia terhadap Indeks Tujuan Pembangunan Berkelanjutan dengan Kontrol Kualitas Lingkungan Nicholas Chang; Luky Patricia Widianingsih
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 8 No. 2 (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.v8i2.10259

Abstract

This study aims to analyze the effect of digital readiness on the achievement of Sustainable Development Goals (SDGs) by considering environmental quality as a control variable. Digital readiness is represented by the Network Readiness Index (NRI), while environmental quality is measured using the Environmental Performance Index (EPI). This study uses a quantitative approach with cross-country secondary data. Multiple linear regression analysis was used to test the relationship between variables. The results show that digital readiness has a significant positive impact on SDG achievement after being controlled for environmental quality, indicating that improving a country's digital capabilities contributes to sustainable social, economic, and environmental progress. These findings reinforce the Social-Technical Systems Theory (STST), which explains that the interaction between technical systems and socio-environmental systems is key to achieving global sustainability. In practical terms, the results of this study have policy implications that governments need to integrate the digital transformation agenda with sustainable development strategies through the strengthening of inclusive digital infrastructure. Synergy between technology investment and environmentally friendly policies is expected to accelerate the overall achievement of the 2030 SDGs.
Pengaruh E-Banking Terhadap Kinerja Keuangan Perbankan BUMN yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2020–2024 Tri Ayu Lestari; Irsad Lubis
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 8 No. 2 (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.v8i2.10396

Abstract

The development of digital technology, particularly mobile banking, can be analogized as the modernization of distribution channels within the logistics industry. In the banking context, the use of mobile banking accelerates transaction flows, increases customer activity volume, and reduces operational burdens that typically arise from branch-based services. These conditions ultimately contribute positively to the improvement of banks’ financial performance through cost efficiency, increased transaction-based income, and the optimization of customer services. This study aims to analyze the effect of e-banking on the financial performance of state-owned banks listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. E-banking is measured using the annual number of e-banking transactions, while financial performance is measured using Return on Assets (ROA). The study employs simple linear regression along with classical assumption tests and hypothesis testing. The results indicate that e-banking has a significant effect on the financial performance of banks.
Analisis Hubungan Produk Domestik Bruto dan Inflasi Terhadap Jumlah Uang Beredar di Indonesia Tahun 2015-2024 Anggita Siregar; Irsad Lubis
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 8 No. 2 (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.v8i2.10397

Abstract

The money supply is an important indicator in maintaining monetary stability and guiding a country’s economic development. Gross domestic product (GDP) and inflation are two macroeconomic variables that are presumed to have a strong relationship with the dynamics of the money supply. This study aims to analyze the relationship between gross domestic product and inflation on the money supply in Indonesia using secondary time-series data. The analytical method employed is multiple linear regression with correlational testing. The results of the study show, first, that there is a positive and significant relationship between gross domestic product and the money supply in Indonesia. Second, there is a significant relationship between inflation and the money supply in Indonesia. Simultaneously, gross domestic product and inflation do not have a significant relationship with the money supply.

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