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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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Determinants of Islamic Consumption Behavior: A Study of Gen Z in Surabaya Sania Ardiana; Rachma Indrarini
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 8 No. 3 (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.v8i3.10227

Abstract

Technological and internet developments in the economic field have had an impact on buying and selling activities. Currently, consumption activities can be carried out anywhere in real time through live streaming. The purpose of this study is to analyze the influence of live streaming, lifestyle, religiosity, and income on the consumption behavior of Generation Z Muslims in the city of Surabaya. The research method used is quantitative with primary data sources obtained through the distribution of online questionnaires. Sampling was conducted using purposive sampling with 241 respondents. Data analysis techniques used structural equation modeling-partial least squares (SEM-PLS) on SmartPLS 4.1 software. The data analysis model used an outer model, inner model, model fit evaluation, and hypothesis testing. The results showed that there was a significant positive influence of live streaming, religiosity, and income on Islamic consumption behavior, while lifestyle did not have a significant positive influence on Islamic consumption behavior. This indicates that the rise of live streaming shopping does not cause Generation Z to shop solely based on desire and that they continue to practice Islamic consumption behavior.
Rekonstruksi Ilmu Perpajakan Berbasis Paradigma Profetik Kuntowijoyo Wahyu Aji Nugroho; Dian Suci Lestari; Samsuk Huda; Zuhrul Anam; Rahmini Hadi
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 8 No. 3 (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.v8i3.10481

Abstract

This study aims to reconstruct the science of taxation based on Kuntowijoyo's prophetic paradigm which consists of three main pillars: humanization, liberation, and transcendence. The research method used is qualitative with a conceptual analysis approach through literature study of Kuntowijoyo's thoughts and their relevance to contemporary taxation science. The results show that humanization in taxation is manifested through a tax system that places humans as subjects with dignity, not merely objects of revenue collection. Liberation is realized by freeing society from structural injustice in tax policies that tend to burden lower economic groups disproportionately. Transcendence provides an ethical-spiritual foundation that positions tax obligations not only as legal compliance but as moral responsibility towards social welfare based on transcendent values. The discussion reveals that the integration of the prophetic paradigm can transform positivistic-instrumentalist taxation science into a more humanist, just, and spiritually grounded discipline. This research concludes that prophetic-based taxation reconstruction offers an alternative framework for developing taxation science that is more relevant to the Indonesian context, where material and spiritual dimensions are integrated in achieving tax justice and sustainable economic welfare for all levels of society.
Pengaruh Kompetensi, Pelatihan dan Disiplin Kerja Terhadap Kinerja Karyawan pada BUMDes di Kecamatan Maurole Kabupaten Ende Bernabas Bego; Hyronimus Se; Ernesta Leha
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 8 No. 3 (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.v8i3.10497

Abstract

There are 13 (thirteen) Village-Owned Enterprises (BUMDes) spread across Maurole District, Ende Regency, with complete management including Director, Secretary, and Treasurer. Different Human Resource capabilities impact the management and development of BUMDes. Low competency, lack of training, and low levels of employee discipline cause BUMDes management to not run optimally. The business units run are not in accordance with the wishes of the Community. This article aims to analyze whether the competency possessed affects employee performance, in addition to whether training and work discipline also affect employee performance. The results of the analysis show that competency affects BUMDes employee performance by 0.504, which means that BUMDes employee performance in Maurole District, Ende Regency has increased. Training has an effect of 0.355, explaining that the training process at BUMDes in Maurole District has increased. Work discipline has an effect of 0.444, which means there is an increase in employee work discipline. With the existence of routine training programs, employee competency will increase, thus impacting BUMDes income and Village original income. The importance of local government support to improve human resources in managing village potential.
Pengaruh Motivasi, Beban Kerja, dan Penguasaan Teknologi Informasi terhadap Kinerja Karyawan Farhan Fathia Andriawan; Sri Astuti Pratminingsih
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 8 No. 3 (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.v8i3.10523

Abstract

This study aims to analyze the effect of motivation, workload, and information technology mastery on employee performance at PT Terakorp Indonesia. The background of this research stems from the phenomenon of decreased work results, which is suspected to be caused by low motivation levels, high workload, and a lack of ability to master information technology in supporting employee work activities. This study employed a quantitative method with an associative approach. The population included all employees, with the sample determined using the Slovin formula and the purposive sampling technique. Data were collected through questionnaires and analyzed using the Statistical Package for the Social Sciences (SPSS) version 25 with multiple linear regression analysis. The results revealed that motivation, workload, and information technology mastery simultaneously have a significant effect on employee performance. Partially, motivation and information technology mastery have a significant effect on employee performance, while workload has no significant effect. These findings indicate that enhancing work motivation and information technology mastery, along with managing workload proportionally, can improve overall employee performance.
Pengaruh Social Presence dan Scarcity terhadap Impulse Buying melalui Emotion pada Konsumen Shopee Live Erza Rifky Afriansyah; Muhammad Dzaky; Sri Vandayuli Riorini
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 8 No. 3 (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.v8i3.10583

Abstract

Live streaming commerce has transformed online shopping behavior as interactive features and real-time promotions increase emotional engagement and trigger impulsive actions. Shopee Live is one of the platforms where social interaction and urgency cues strongly influence consumer decisions. This study examines how social presence from broadcasters, viewers, and the live streaming environment, along with scarcity cues, shapes impulse buying through emotional responses. A quantitative explanatory design was used. Data were gathered from 137 Shopee Live users through an online questionnaire. The analysis employed Partial Least Squares Structural Equation Modeling to assess direct and indirect relationships within the Stimulus Organism Response framework.  Social presence from broadcasters, viewers, and the overall live setting significantly enhances pleasure, which subsequently drives impulse buying. Scarcity also increases pleasure by creating urgency that stimulates spontaneous decisions. Emotional reactions serve as a mediating factor linking social presence and scarcity to impulse buying in live streaming commerce. The findings broaden the understanding of digital consumer behavior and offer insights for online sellers and e-commerce platforms aiming to optimize live streaming strategies.
Pengaruh Kesadaran Wajib Pajak, Pengetahuan Perpajakan dan Penerapan Sistem e-Filling Terhadap Kepatuhan Wajib Pajak: Sosialisasi Perpajakan Sebagai Mediasi Tiend J. L. Belo; Hyronimus Se; Laurentius D. Gadi Djou
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 8 No. 3 (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.v8i3.10584

Abstract

This study aims to analyze the influence of taxpayer awareness, tax knowledge, and the implementation of the e-Filing system on taxpayer compliance, with tax socialization as a mediating variable. The study sample consisted of 30 individual taxpayers using e-Filing in Ende Regency using a purposive sampling approach. The analysis technique used Partial Least Squares–Structural Equation Modeling (PLS-SEM). The results show that tax knowledge has a positive and significant effect on taxpayer compliance. Conversely, taxpayer awareness and the implementation of the e-Filing system do not directly affect taxpayer compliance. Tax socialization also has no significant effect on taxpayer compliance and does not mediate the relationship between awareness, tax knowledge, and e-Filing implementation on taxpayer compliance. These findings emphasize the importance of improving tax literacy as a key factor in improving taxpayer compliance.
Pengaruh SIPD Terhadap Pengelolaan Keuangan dan Laporan Keuangan dengan Moderasi Sumber Daya Manusia di Kabupaten Ende Fraidi Fadli; Laurentius D. Gadi Djou; Imaculata Fatima
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 8 No. 3 (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.v8i3.10634

Abstract

This study aims to analyze the influence of the implementation of the Regional Government Information System (SIPD) on regional financial management, the influence of the implementation of the Regional Government Information System on the quality of LKPD, the influence of regional financial management on the quality of LKPD, the influence of the implementation of the Regional Government Information System on the quality of LKPD, analyze the ability of human resource quality in moderating the influence of implementation on regional financial management and analyze the ability of human resource quality in moderating the influence of implementation on the quality of LKPD of the Ende Regency Government. The results of the study indicate that the implementation of the Regional Government Information System (SIPD) has a positive and significant effect on the quality of regional government financial reports, with a path coefficient value of 0.632, t-statistics of 4.177, and p-value of 0.000, the implementation of SIPD has a positive and significant effect on regional financial management, with a path coefficient value of 0.719, t-statistics of 9.650, and p-value of 0.000, financial management has a positive and significant effect on the quality of regional government financial reports, with a path coefficient value of 0.304, t-statistics of 2.053, and p-value of 0.040, the quality of human resources (KSDM) positively moderates the relationship between the implementation of SIPD and the quality of regional government financial reports (KLKPD). The moderation path coefficient value of 0.204 with t-statistics of 2.120 (p-value 0.034) indicates that the higher the quality of human resources, the stronger the influence of SIPD in improving the quality of regional financial reports, the quality of human resources positively moderates the relationship between SIPD implementation (ISIPD) and regional financial management (PK). The moderation path coefficient value of 0.214 with t-statistics of 3.201 (p-value 0.001) confirms that the better the quality of human resources, financial management acts as a mediating variable that strengthens the relationship between SIPD implementation and the quality of regional government financial reports.
Optimalisasi Pengeleloaan Dana Desa untuk Pemberdayaan Ekonomi Berbasis Potensi Lokal: Studi Empiris pada Desa Ranakolo Selatan Kecamatan Maurole Kabupaten Ende Provinsi Nusa Tenggara Timur Pius Sai; Hyronimus Se; Imaculata Fatima
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 8 No. 3 (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.v8i3.10652

Abstract

Economic empowerment is based on local potential, but optimal implementation still faces challenges and disparities in various regions. This study aims to analyze the management of Village Funds, the determinants of its success, and formulate optimization strategies for economic empowerment based on local potential in South Ranakolo Village. This study uses a qualitative phenomenological approach with a descriptive type. The study location is South Ranakolo Village, Maurole District, Ende Regency, NTT. The main data sources were obtained through in-depth interviews with village officials, the BPD, and community leaders, participatory observation, and documentation. Data analysis follows the Miles and Huberman model: data compression, data presentation, and drawing/verifying conclusions. The results show that the management of Village Funds in South Ranakolo has been based on the principles of Transparency (publication of the Village Budget), Accountability (through the Village Consultative Assembly (MUSDES), Village Work Plan (RKP), and Village Financial Reporting Agency (LKPPD), Participation (MUSDUS and Village Budget Planning (MUSRENBANGDES), and Budgetary Order and Discipline. Economic empowerment efforts are carried out with the principles. Equality (seed assistance, Village-Owned Enterprises), Participation (skills training), Self-Reliance, and Sustainability (utilization of strategic locations). Key factors influencing success are Transparency, Accountability, Community Participation, Village Apparatus Capacity, and Technology/Digital Literacy. Optimization strategies are implemented through a rigorous participatory planning cycle and strengthening the BPD in oversight. Optimization of Village Fund management in South Ranakolo Village is driven by the synergy between transparent and accountable governance, support for active community participation, and strengthening the capacity of village officials and digital literacy. This has a positive impact on improving the village community's independent and sustainable economy.
Analisis Pengaruh Inflasi dan Investasi Terhadap Pengangguran di Indonesia Periode Tahun 2012 - 2020 Saidina Umar Nst; Irsad Lubis; Andra Monika
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 8 No. 3 (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.v8i3.10684

Abstract

Inflation and unemployment are among the problems facing the national economy. Inflation means growth. Unemployment is defined as a condition in which a person in the labor force is unemployed and actively seeking work, or has been hired but has not yet started working. Broadly speaking, unemployment can be defined as a condition in which the supply of labor exceeds the demand for labor. The purpose of this study is to determine the impact of inflation and investment in Indonesia on unemployment. This study uses empirical techniques with a quantitative methodology, with population size representing the entire time series data on inflation, investment, and unemployment in Indonesia from 2012 to 2020. The data analysis technique used was multiple linear OLS regression. The results of this study conclude that inflation has no impact on unemployment, and investment has a positive impact on unemployment. This contradicts previous research by Fitrahwaty et al. (2004), which stated that inflation impacts unemployment, while investment has no effect at all. Based on previous research, the unemployment rate in Indonesia is influenced by the inflation rate and economic growth.
Analisis Hubungan Antara Ketimpangan Ekonomi dan Akses Energi Wilayah Perkotaan di Indonesia Tahun 2012–2022 Tiar Caroline Citra Purba; Irsad Lubis
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 8 No. 3 (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.v8i3.10685

Abstract

This study analyzes the relationship between economic inequality and energy access in urban areas in Indonesia during the period 2012–2022. Economic inequality is measured using the Gini Index, while energy access is represented through household electricity consumption as an indicator of urban electrification. Using secondary data from BPS and ESDM, this study employs a correlational quantitative approach. The findings indicate that electricity consumption in urban households has a relationship with the level of economic inequality, although the strength of this relationship varies across regions. This study highlights the importance of equitable access to energy in supporting inclusive urban economic development.

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