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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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Dampak Pengembangan Kawasan Ekonomi Khusus (KEK) Mandalika Terhadap Penurunan Daya Saing Destinasi Wisata Senggigi: Pendekatan Kuantitatif Berbasis Persepsi Stakeholder Sulastri Rahayu Dewi; Muhammad Firmansyah
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.v8i2.10420

Abstract

The rapid development of the Mandalika Special Economic Zone (KEK) has given rise to the phenomenon of decreasing the competitiveness of the Senggigi tourist destination as a tourist area that developed earlier. This research aims to analyze the impact of the development of the Mandalika SEZ on reducing the competitiveness of the Senggigi tourist destination by considering the perceptions of tourism stakeholders. The research approach used was quantitative by distributing questionnaires to 115 respondents consisting of Business Actors, Government/Private, Academics, Community, and Media/Influencers. Data analysis was carried out using Partial Least Squares Structural Equation Modeling (PLS-SEM). The research results show that promotion and competition variables have a significant effect on destination competitiveness, while facilities and accessibility do not have a significant effect. The coefficient of determination (R²) value of 0.641 indicates that the exogenous construct has strong explanatory power regarding endogenous variables. These findings confirm that adaptive promotional strategies and increasing competitiveness based on collaboration are the keys to the revitalization of Senggigi amidst the dominance of the Mandalika SEZ development.
Tinjauan Ekonomi Islam: Pengaruh Foreign Direct Invesment dan Nilai Tukar Terhadap Produk Domestik Bruto di Kawasan Asean Nur Aini Dwiyanti; Ghina Ulfah Saefurrohman; Alief Rakhman Setyanto
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.v8i2.10428

Abstract

This study aims to analyze the effect of Foreign DirectInvestment (FDI) and exchange rates on Gross Domestic Product (GDP) in theASEAN region from an Islamic economic perspective for the period 2014-2024. ASEANis a dynamic region with rapid economic growth, but itfaces significant challenges influenced by foreign investment flows andexchange rate fluctuations. This study uses a quantitative approach with time series and cross-section secondary data in the form of dynamic panel data, as well as usingthe dynamic panel regression analysis method using the FD-GMM model. The data was obtainedfrom the World Bank and ASEAN Statistics. The results show that FDIhas a positive and significant effect on GDP, reinforcing that foreign investmentcan drive economic growth through increased capital, technology transfer, and job creation. Conversely, exchange rates do nothave a significant effect on GDP in the tested data. From an Islamic economic perspective, investment and exchange rates must be carried out in accordance with sharia principlessharia principles in order to provide blessings and benefits. Therefore, in conclusion,an increase in FDI can be a major driver of GDP growth in ASEAN, whileexchange rates need to be managed in a stable manner so as not to cause negative impacts.This study makes an important contribution to economic policy-makingin ASEAN within the framework of sharia for sustainable economic development.
Work–Life Balance, Lingkungan Kerja, dan Kesehatan Mental Sebagai Prediktor Kinerja: Peran Mediasi Kepuasan Kerja pada Ruko Araya Tahap 1 Surabaya Nova Alfina; Anita Asnawi; Andry Herawati; Galuh Ajeng Ayuningtyas
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.v8i2.10446

Abstract

The phenomenon of high work pressure and the instability of the psychological condition of employees in small businesses prompts the need for a comprehensive study of the factors that shape their performance. This study aims to analyze the influence of work-life balance (WLB), work environment (WE), and mental health (MH) on employee performance (WP), with job satisfaction (JS) as a mediating variable in employees working at Ruko Araya Phase 1 Surabaya. The quantitative method was used through the distribution of questionnaires to 109 respondents, which were then analyzed using Structural Equation Modelling (SEM). The results showed that WLB and MH had a significant effect on JS, while WE did not show a significant effect. JS has proven to be instrumental in improving WP and mediating the relationship between WLB and WP. On the other hand, MH affects performance directly or indirectly through JS. These findings confirm that the psychological aspect of employees has a more dominant role than structural conditions in the small business environment. The practical implications of this study emphasize the importance of policies that support work-life balance and mental health to sustainably strengthen employee satisfaction and productivity.
Analisis Strategi Pengendalian dan Faktor-Faktor yang Mempengaruhi Deviasi pada Rencana Penarikan Dana (RPD) Harian di KPPN Bandung II Rifa Aulia Mahya Afifa; Mas Rasmini
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.v8i2.10450

Abstract

This study analyzes the control strategies implemented by KPPN Bandung II to minimize deviations in the Daily Cash Withdrawal Plan (RPD) and identifies the key factors influencing these deviations. RPD deviations pose significant challenges as they affect the accuracy of national cash planning, budget disbursement efficiency, and overall fiscal accountability. Using a qualitative approach through interviews, observations, and document review, the study reveals three primary sources of deviation: the quality of human resources in work units, the performance of information systems (SAKTI and Monsakti), and external variables such as field conditions, regulatory changes, and system disruptions. The findings indicate that KPPN’s control strategies including application-based monitoring, capacity building for work units, and service innovations for accelerating SPM processing vary in effectiveness depending on user readiness and system reliability. The study concludes that managing RPD deviations requires an integrated approach combining technological optimization, human resource development, and flexible service mechanisms to address dynamic operational challenges. With adaptive and collaborative strategies, the accuracy of national cash planning can be maintained more consistently
Antara Kritik Kapitalisme dan Sosialisme Menuju Sistem Ekonomi Islam yang Berkeadilan: Telaah Pemikiran Ekonomi Muhammad Umer Chapra Khusnul Lailia; Agus Waluyo
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.v8i2.10541

Abstract

This study aims to examine in depth Muhammad Umer Chapra's economic thinking in criticizing the capitalist and socialist systems, as well as highlighting his proposal for an Islamic economic system as a fair alternative. This study uses a qualitative approach with a literature review method, focusing on the analysis of Chapra's works and various literature related to the principles of Islamic economics. The results of the study show that Chapra views the capitalist system as incapable of realizing true prosperity because it is oriented towards the accumulation of material wealth and ignores the dimension of morality. Meanwhile, socialism is considered to restrict individual freedom and hinder the productive motivation of society. As a solution, Chapra proposes an Islamic economic system based on the values of tawhid, justice, and maqāṣid al-syarī‘ah, with the aim of realizing social welfare (maslahah) that harmonizes material and spiritual aspects. Through economic instruments such as zakat, the prohibition of usury, and the strengthening of Islamic financial institutions, Chapra emphasizes the importance of proportional wealth distribution and social responsibility. Chapra's ideas are considered relevant to contemporary economic conditions, especially in addressing issues of social inequality, moral crisis, and the demands of sustainable economic development.
Pengaruh Tingkat Partisipasi Angkatan Kerja, Pertumbuhan Penduduk, Rata-Rata Lama Sekolah dan Upah Minimum Terhadap Tingkat Pengangguran Terbuka di Provinsi Jawa Barat Mutafikatul Khoiriyah; Niniek Imaningsih
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.v8i2.10568

Abstract

The Open Unemployment Rate (TPT) in West Java Province is a crucial macroeconomic indicator that requires in-depth analysis considering the demographic and industrial dynamics in the region. This study aims to analyze the simultaneous and partial effects of the Labor Force Participation Rate (TPAK), Population Growth, Average Years of Schooling (RLS), and Provincial Minimum Wage (UMP) on the TPT in West Java during the period 2009–2023. Using a quantitative method with a causality approach and correlational design, secondary time series data were analyzed using Multiple Linear Regression. The results of the simultaneous test (F Test) show that the four independent variables together have a significant effect on the TPT, with a contribution of 51.6% (Adjusted R2 = 0.516). Partially (t Test), it was found that: (1) TPAK does not have a significant effect on the TPT; (2) Population Growth has a significant and negative effect, reflecting its role as a stimulus for Aggregate Demand; (3) RLS has a significant and positive effect, indicating the phenomenon of educated unemployment or skill mismatch; and (4) the UMP has a significant and negative effect, confirming its role as a Keynesian purchasing power stimulus instrument and is the most dominant variable. In conclusion, unemployment in West Java is driven by structural challenges (educational mismatch) which are offset by the effectiveness of the UMP as a purchasing power stabilization policy, but is not significantly influenced by the rate of individual labor force participation. The implication is that policy should focus on reorienting vocational education and maintaining a strategic minimum wage policy.
Pengaruh Financial Distress terhadap Earning Manajemen di Mediasi oleh Pengaruh Profitabilitas dan Laverange: Studi Perusahaan Manufaktur di BEI Periode 2021-2023 Setiyo Hadi Santoso; Robiatul Adawiyah
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.v8i2.10588

Abstract

This study Analyzes The Factors Influencing Earnings Management Mediated by Financial Distress in Consumer Products Manufacturing Companies Listed on The Bursa Efek Indonesia (BEI) During The Period 2021-2023. The objective of this research is to identify the determinants of earnings management and examine the mediating role of financial distress. The research data were obtained from the Bursa Efek Indonesia (BEI) in the form of annual financial statements of consumer product manufacturing firms. A purposive sampling technique was employed, resulting in 13 sample companies out of a total population of 59 firms. Path analysis was used as the analytical method, with SPSS version 22 serving as the data processing tool. Secondary data were collected through documentation by accessing financial reports from the official IDX website (idx.co.id). The findings of this study are expected to demonstrate that financial distress significantly influences earnings management; profitability affects financial distress; and financial distress mediates the relationship between leverage and profitability on earnings management. In addition, leverage is found to influence financial distress but does not have a direct effect on earnings management.
Pengaruh Integritas, Moralitas Individu, dan Whistleblowing system Pada Aparatur Desa Terhadap Pencegahan Fraud dalam Pengelolaan Dana Desa di Kecamatan Tanggulangin Sidoarjo Ilham Agung Santoso; Munari Munari
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.v8i2.10603

Abstract

Village fund management plays a strategic role in supporting development and improving community welfare. However, its implementation still faces a high risk of fraud, which may undermine accountability and hinder development outcomes. This study aims to examine the influence of integrity, individual morality, and the whistleblowing system on fraud prevention in village fund management in Tanggulangin District, Sidoarjo Regency. A quantitative approach was employed with 90 village officials selected through purposive sampling from 18 villages. Data were collected using a questionnaire and analyzed using Structural Equation Modeling with Partial Least Square (SEM-PLS). The findings indicate that integrity, individual morality, and the whistleblowing system each have a significant effect on fraud prevention, with integrity showing the strongest influence. These results emphasize that fraud prevention efforts rely not only on formal oversight mechanisms but also on the personal characteristics of village officials and the availability of a trustworthy reporting system.
Pengaruh Sistem Keuangan Desa dan Kompetensi Sumber Daya Manusia Terhadap Akuntabilitas Pengelolaan Dana Desa Studi pada Desa-Desa di Kecamatan Telaga Kabupaten Gorontalo Provinsi Gorontalo Amir Yunus; Harun Blongkod; Victorson Taruh
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.v8i2.10682

Abstract

This study aims to analyze the influence of the Village Financial System (Siskeudes) and human resource competence on the accountability of village fund management. The study was conducted in villages within the Telaga Subdistrict, Gorontalo Regency, Gorontalo Province, employing a quantitative method. Data was collected through questionnaires. The analysis techniques included validity testing, reliability testing, and descriptive analysis. Data collection employed purposive sampling, or sampling with specific criteria, namely villages that have already implemented the Siskeudes application, with a total sample of 120 respondents across nine different villages: Bulila, Mongolato, Luhu, Hulawa, Dulohupa, Pilohayanga, Pilohayanga Barat, Dulamayo Selatan, and Dulamayo Barat, located in Telaga Subdistrict. The data analysis technique employed in this study was Structural Equation Modeling (SEM), which was conducted using the AMOS 24 program. The results of this study show that the village financial system has an influence on the accountability of village fund management. In contrast, human resource competence does not have an influence on the accountability of village fund management. However, both independent variables simultaneously contribute significantly to the accountability of village fund management.
Pengaruh Pendapatan Asli Daerah (PAD), Belanja Modal dan Dana Alokasi Umum terhadap Pertumbuhan Ekonomi di Provinsi Jawa Tengah Tahun 2022–2024 Ammar Muhammad Zain; Henryanto Wijaya
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.v8i2.10715

Abstract

This study aims to analyze the effect of Regional Original Revenue (PAD), Capital Expenditure, and General Allocation Fund (DAU) on Economic Growth in Central Java Province during 2022–2024. The research applies a quantitative approach with panel data regression and associative analysis. The data used are secondary data obtained from the Directorate General of Fiscal Balance (DJPK) of the Ministry of Finance and the Central Bureau of Statistics (BPS) of Central Java Province. The sample includes 35 regencies and cities observed over three years. The results show that PAD has a positive and significant effect on economic growth, indicating that higher fiscal independence can stimulate regional economic activity. Capital expenditure also has a positive influence, emphasizing the importance of local government investment in productive sectors such as infrastructure and public services. Meanwhile, the General Allocation Fund (DAU) shows a positive but varying effect across regions, depending on management efficiency and allocation effectiveness. Overall, the study highlights that the synergy among PAD, capital expenditure, and DAU plays a crucial role in strengthening regional fiscal capacity to achieve sustainable economic growth in Central Java Province. Keywords: Regional Original Revenue; Capital Expenditure; General Allocation Fund; Economic Growth; Central Java  

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