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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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Application of Structural Equation Modeling (SEM) to Analyze the Factors Influencing Purchase Decisions of Lampung Traditional Handicraft Products in Gunung Sugih Ahmad Imron; Sangidatus Sholiha; Fajri Arif Wibawa
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.v8i2.10995

Abstract

This study examines factors influencing consumer purchase decisions for traditional handicraft products in Lampung, where local cultural potential has not been fully transformed into economic strength due to weak marketing strategies. Using a quantitative causal approach, data were collected from 100 respondents through convenience sampling and analyzed with PLS-SEM using SmartPLS 4. The results indicate that product quality, uniqueness, service quality, and digital marketing have a significant positive effect on purchasing decisions, while price does not show a significant influence. The model explains 68.1% of the variance in buying behavior, demonstrating strong predictive power. The findings suggest that consumers prioritize uniqueness, quality, and effective digital marketing over price considerations. This study contributes to educational and entrepreneurial development by providing practical insights for marketing strategy formulation. entrepreneurship education, digital marketing learning, and product creativity, while supporting the application of marketing and entrepreneurship theories in educational and practical contexts.
Pengaruh Literasi Keuangan, Sikap Keuangan, dan Pendapatan terhadap Perilaku Pengelolaan Keuangan UMKM di Kecamatan Banjaran Kabupaten Bandung Via Septiani; Salza Adzri Arismutia
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.v8i2.11038

Abstract

The MSMEs in Banjaran District, Bandung Regency have experienced notable growth; however, the quality of their financial management has not yet reached an optimal level. Effective financial management is essential to ensure business continuity and support decision-making processes. This study aims to analyze the impact of Financial Literacy, Financial Attitudes, and Income on the Financial Management Behavior of MSMEs in the same district. A quantitative approach with descriptive and verification methods was employed. Data were collected through questionnaires distributed to 93 respondents, selected from a total population of 1,262 MSMEs using the Slovin formula. The analysis results show an F value of 50.310, which exceeds the F table value of 2.611, leading to the acceptance of H4 and the rejection of H0. These results confirm that Financial Literacy, Financial Attitudes, and Income collectively have a significant effect on the Financial Management Behavior of MSMEs.
Analisis Kepuasan Donatur Infak.In pada LAZNAS LMI Ali Hamdan; Saifuddin Saifuddin
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.v8i2.11076

Abstract

This study aims to analyze donor satisfaction with the Infak.in donation platform. On the digital platform owned by LAZNAS LMI, identify the most superior service aspects and determine the areas that need to be evaluated for future platform development. The research method uses a quantitative approach, with primary data collected via an online questionnaire distributed to Infak.in donors. From a total of 2,500 donor records, a sample of 65 respondents was selected using the Slovin formula, with a confidence level of 88%. Data analysis techniques used include Customer Effort Score (CES), Customer Satisfaction Index (CSI), Net Promoter Score (NPS), and Top Box Analysis. The results showed that Infak.In's CES score was 3.4, which is in the intermediate category, indicating that there are still minor obstacles to the platform's ease of use. The CSI score reached 89%, which is in the very satisfied category, indicating that, in general, Infak.in's services have met donor expectations. Meanwhile, the NPS score of 42% falls into the 'great' category, indicating strong donor loyalty and a strong willingness to recommend the platform to others. The services most appreciated by donors are distribution reports and e-receipts, while the most popular programs are humanitarian and Palestinian programs. This study recommends improving ease of use, optimizing notifications, and expanding the platform's functionality.
Pengaruh Kemudahan Penggunaan Aplikasi Access by KAI Terhadap Effort Expectacy dengan Customer Trust Sebagai Mediasi dalam Perspektif Bisnis Islam: Studi Pengguna Aplikasi Access by KAI pada Pelanggan PT Kereta Api Persero di Stasiun Tanjung Karang Cyndi Eka Pratiwi; Yulistia Devi; Citra Etika
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.v8i2.11097

Abstract

This study aims to analyze the effect of ease of use of the Access By KAI application on effort expectancy, with customer trust as a mediator from an Islamic business perspective among Access By KAI application users at Tanjung Karang Station. This study used a quantitative method by distributing questionnaires to 96 respondents. Data analysis was performed using SmartPLS 4.0. The results showed that ease of use had a positive and significant effect on customer trust, and customer trust had a positive and significant effect on effort expectancy. Customer trust significantly mediated the relationship between ease of use and effort expectancy. This finding indicates that ease of use is sufficient to reduce effort expectancy. From an Islamic business perspective, these results emphasize the importance of ease of service, reflecting the principle of taysir (making things easier for others) and providing the best service, in line with the value of amanah (trustworthiness) in service and transactions. Future research is recommended to add variables such as perceived usefulness, quality and completeness of features, or service to broaden understanding of the factors influencing business expectations.
Pengaruh Religiositas, Keluarga, dan Digital Payment terhadap Minat dan Keputusan Berzakat di LazisMu Budi Barata Kusuma Utami; Nurul Khaira; Fildzah Malahati
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.v8i2.11149

Abstract

This study examines the influence of religiosity, family support, and digital payment on zakat intention and decision among Muzakki of LazisMu. Using the Theory of Planned Behavior as the conceptual framework, this research positions intention as a mediating variable that explains the transition from psychological and situational factors to actual zakat-paying behavior. A quantitative approach with a survey method was employed, involving 356 respondents who had previously paid zakat through LazisMu and were familiar with digital payment systems. Data were collected using a structured questionnaire with a five-point Likert scale and analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM). The results indicate that religiosity, family, and digital payment have a significant positive effect on zakat intention. Furthermore, digital payment and zakat intention significantly influence zakat decision. The mediation analysis confirms that zakat intention significantly mediates the relationship between digital payment and zakat decision. These findings suggest that technological convenience not only directly encourages zakat payment decisions but also indirectly strengthens them by increasing individual intention. This study contributes theoretically by reinforcing the role of intention in zakat behavior and practically by providing insights for zakat institutions, particularly LazisMu, to optimize zakat collection strategies through strengthening religiosity values, family-based socialization, and digital payment innovation.
Pengaruh Biaya Produksi, Biaya Penilaian, dan Biaya Kegagalan Terhadap Net Profit Margin (NPM) Pada Pelaku UMKM Sektor Fashion Streetwear di Kota Bandung Periode 2022-2024 Sukmariza Abelianti; Santi Damayanti
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.v8i2.11154

Abstract

costs on Net Profit Margin (NPM) among micro, small, and medium enterprises (MSMEs) in the fashion streetwear sector in Bandung City. The research adopts a quantitative approach using a verificative method. The data used in this study are primary data collected through the distribution of questionnaires to the owners or managers of 10 fashion streetwear brands in Bandung City during the observation period from 2022 to 2024, resulting in a total of 30 observations. The data were analyzed using multiple linear regression with the assistance of IBM SPSS version 25. The research findings indicate that individually, production costs do not have a significant effect on Net Profit Margin, while appraisal costs and failure costs have a positive and significant effect on Net Profit Margin. Simultaneously, production costs, appraisal costs, and failure costs have a significant effect on Net Profit Margin, with a coefficient of determination of 0.965. This result indicates that 96.5% of the variation in Net Profit Margin can be explained by the three independent variables, while the remaining variation is influenced by other factors outside the research model. This study concludes that quality cost management, particularly appraisal costs and failure costs, plays a crucial role in improving the profitability of MSMEs in the fashion streetwear sector. The findings are expected to serve as considerations and a basis for decision-making for MSME owners in managing costs more efficiently to enhance financial performance and business competitiveness.
Evaluasi Efektivitas Penggunaan Aplikasi Accurate Online dalam Penyusunan Laporan Keuangan (Studi Kasus Pada PT Kiat Rancang Bangun Properti di Balikpapan) Andira Nazwa; Yanzil Azizil Yudaruddin; Dika Karlinda Sari
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.v8i2.11178

Abstract

Evaluation of the Effectiveness of Using Accurate Online Application in the Preparation of Financial Statements (A Case Study at PT Kiat Rancang Bangun Properti in Balikpappan City). Supervisors: Yanzil Azizil Yudaruddin and Dika Karlinda Sari. This study aims to evaluate the effectiveness of using the Accurate Online application in the preparation of financial statements at PT Kiat Rancang Bangun Properti in Balikpapan City. This research employs a descriptive method with a qualitative approach in the form of a case study. Data were collected through observation, questionnaire distribution, and interviews with participants directly involved in the recording and preparation of the company’s financial statements. The results of the study indicate that the use of the Accurate Online application at PT Kiat Rancang Bangun Properti has generally been effective in improving efficiency and facilitating financial recordkeeping. In terms of user experience and the quality of financial statements, the Accurate Online application falls into the effective category, although it has not yet been fully optimal. Meanwhile, in terms of efficiency, Accurate Online is categorized as very effective because it is able to accelerate the process of preparing financial statements through an automated system, even though the company still implements double recording as a form of internal control.
Pengaruh Emotional Quotient dan Spiritual Quotient Terhadap Employee Performance dengan Psychologycal Capital Sebagai Variabel Mediasi: Studi pada Frontliner Bank Woori Saudara Regional 2 Jawa Barat Indah Purnama Sari; Neuneung Ratna Hayati
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.v8i2.11237

Abstract

This study is motivated by the need to improve frontliner performance in the banking sector amid service digitalization and increasing customer expectations. Bank Woori Saudara Regional 2 West Java faces performance challenges, particularly due to the dominance of frontliners with relatively short tenure. This study aims to examine the effect of Emotional Quotient (EQ) and Spiritual Quotient (SQ) on Employee Performance, with Psychological Capital (Psychological Capital) as a mediating variable. The theoretical framework is based on emotional intelligence, spiritual intelligence, employee performance, and Psychological Capital, which consists of self-efficacy, hope, optimism, and resilience. This research adopts a quantitative approach using a survey method. Primary data were collected through questionnaires distributed to 92 frontliners of Bank Woori Saudara Regional 2 West Java and analyzed using Sobel tests. The results show that EQ has no significant effect on Employee Performance, while SQ has a significant positive effect. Psychological Capital is unable to mediate the effect of EQ on Employee Performance, whereas Psychological Capital can mediate the effect of SQ on Employee Performance. This study concludes that strengthening employees' internal psychological aspects, particularly through the development of Psychological Capital and spiritual values, is an important factor in improving banking frontliner performance.
Kesesuaian Akad dan Transaksi Digital pada Fintech Syariah dengan Prinsip Hukum Muamalah Fatimah Salma Azzahra; Azhar Alam; Wardah Yuspin
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.v8i2.11244

Abstract

This study aims to identify and describe the various forms and types of contracts used in Islamic fintech services in Indonesia, and to analyze and assess the level of conformity of contracts and digital transactions in Islamic fintech with the principles of muamalah law according to Islamic teachings. The study used a qualitative literature study method with a normative-theological approach. Data sources were secondary sources collected using library research techniques. Data were considered valid if they met the criteria of credibility, transferability, dependability, and confirmability. Data were analyzed using qualitative descriptive techniques. The results show that Islamic fintech in Indonesia has implemented various Islamic contracts, such as sale and purchase, musyarakah, mudharabah, wakalah bil ujrah, and qardh, which are used according to service characteristics and user needs. In general, the digital transaction mechanisms in Islamic fintech are in line with the principles of muamalah law because they are supported by clear contracts, system transparency, and regulatory oversight that ensures the avoidance of usury, gharar, and other prohibited practices.
Pengaruh Pengungkapan ESG dan Karakteristik CEO Terhadap Kinerja Keuangan dan Kinerja Non Keuangan Anida Nurul Hidayah; Asri Pangestika Lutfiani
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.v8i2.11249

Abstract

This research aims to examine the influence of Environmental, Social, Governance (ESG) disclosure and Chief Excecutive Officer (CEO) characteristic to financial performance and non-finansial performance of companies listed on Indonesia Stock Exchange during the period 2023-2024. The methodology used is quantitative approach involving data collection from entire population of companies listed on Indonesia Stock Exchange using a sampling method based on purposive sampling techniques. The data used in this research is derived from secondary data. Analysis data method used in this research is multiple linear regression. The result of this research show that ESG disclosure has an effect of financial performance, CEO characteristic has no effect of financial performance and non-financial performance. This research has important implication for board practices in improving corporate performance through sustainability strategies.

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