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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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Penggunaan Laba dan Arus Kas untuk Memprediksi Kondisi Financial Distress: Studi Kasus pada Perusahaan Makanan dan Minuman yang Terdaftar di BEI Periode 2019-2022 Riko Angguda, Windy; Blongkod, Harun; Mahmud, Mulyani
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 5 (2024): 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.v6i5.1199

Abstract

This research aims to examine the use of profits and cash flow in predicting financial distress conditions in food and beverage companies. This research uses quantitative descriptive analysis methods. Data was obtained from secondary data, namely data obtained from other parties in the form of published reports for the 2019-2022 period. The population of this research is all food and beverage companies listed on the Indonesian Stock Exchange. The number of samples in this research was 28 companies. The sampling method used was purposive sampling. The data was processed using Eviews 12. The results of this study show that profits have a significant effect on financial distress, while cash flow does not have a significant effect on financial distress in food and beverage companies listed on the Indonesia Stock Exchange. This research also states that profits and cash flow simultaneously influence financial distress.
Analisis Implementasi Laporan Keuangan BUMDES Sesuai SAK EMKM: Studi Kasus BUMDES Gemilang Desa Molowahu Abdullah, Anggriliani; Monoarfa, Rio; Pratiwi Husain, Siti
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 5 (2024): 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.v6i5.1214

Abstract

The results of this research show that the presentation of financial reports for Bumdes Gemilang Molowahu does not apply SAK EMKM. By presenting fairly, compliance with SAK EMKM, business continuity by making an assessment of the entity's capabilities, consistent presentation, and complete financial reports, namely: Simple Cash Flow Balance Sheet. The financial report of Bumdes Gemilang Molowahu has not fully implemented SAK EMKM, because there are components that are not presented, namely the final notes to the financial report, therefore, the Bumdes financial report is incomplete and does not comply with the provisions of SAK EMKM. In the balance sheet financial report, there are items that are not presented, namely intangible assets, tax liabilities and determined liabilities. Profit and loss contains missing items, namely tax expense and net profit or loss
Pengaruh Pengalaman Kerja, Kompetensi dan Independensi terhadap Kualitas Audit: Studi Kasus pada Kantor Inspektorat Daerah Kabupaten Se-provinsi Gorontalo Djafar, Gustin; Blongkod, Harun; Usman
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 5 (2024): 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.v6i5.1215

Abstract

The results of this research show that (1) Work experience does not have a positive and significant effect on audit quality in district inspectorate offices in Gorontalo province. if the t-value or C.R is 0.551 < 1.660 or the P value is 0.582 > 0.05 then H1 is rejected, so it can be concluded that work experience has no positive and significant effect on audit quality in regional inspectorates in districts throughout Gorontalo Province. (2) Competence has a positive and significant effect on audit quality in district inspectorates throughout Gorontalo province. if the tvalue or C.R variable is 1.694 > 1.660 or the P value is 0.09 <0.05, then H2 is accepted, so it can be concluded that competency has an influence on audit quality in district inspectorates throughout Gorontalo Province. This shows that the better the competency, the better the quality of the audit that will be received. (3) Independence has a positive and significant effect on the quality of audits in district inspectorates throughout Gorontalo province. if the tvalue or C.R variable is 4.334 > 1.660 or the P value is *** < 0.05, then H2 is accepted, so it can be concluded that competency has an influence on audit quality in district inspectorates throughout Gorontalo Province. This shows that the better the competency, the better the audit quality that will be received. (4) Work experience, competence and independence have a positive and significant effect on audit quality at district regional inspectorate offices throughout Gorontalo province. The R-square value of the oxygen latent variable for the audit quality latent variable is 0.858 or 85.8%. meaning, the endogenous latent variable is simultaneously influenced or can be explained by the exogenous latent variable work experience, competence and independence by 85.8%. Meanwhile, the remaining 14.2% is explained by other variables outside the research model. Thus, it can be concluded that work experience, competence and independence simultaneously have a positive and significant effect on audit quality in regional inspectorate offices in the districts of Gorontalo Province.
Pengaruh Brand Awareness, Brand Image, dan Brand Trust tehadap Brand Loyalty Pengguna Skincare Skintific: Studi Pada Pelanggan Moisturizer Skintific Melalui E-Commerce Shopee di Wilayah Surabaya Indah Nurcahyani, Dina; Budi Prabowo
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 5 (2024): 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.v6i5.1223

Abstract

This study was conducted to determine the influence of brand awareness, brand image and brand trust on brand loyalty of skintific skincare users. This research uses a quantitative type of research with data collection techniques using questionnaire method. The population in this study is skintific moisturizer users who buy via Shopee e-commerce in the Surabaya area. This study used a sample of 100 respondents using a purposive sampling technique with the criteria with a minimum age of 17 years old, domiciled in Surabaya, and have purchased the product at least 2 time of Shopee. The data analysis technique uses multiple linear regression analysis using the validity test, reliability test, classical assumption test, F test, T test, and R2 test using the Statistical Program for Social Science (SPSS) software version 25. The results of the study show that simultaneously Brand awareness, brand image and brand trust have a positive and significant effect on brand loyalty for skintific moisturizer products. Partially, brand awareness has a positive and significant effect on brand loyalty. Brand image does not have a significant effect on brand loyalty. Brand trust has a positive and significant effect on brand loyalty.
Pengaruh Penghargaan Finansial, Pelatihan Profesional, Pengalaman Magang, Motivasi dan Kemajuan Teknologi terhadap Minat Mahasiswa Akuntansi dalam Berkarir Sebagai Akuntan Publik Nabilla Viona Franycea; Herawansyah; Adi Saputra, Danang
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 5 (2024): 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.v6i5.1233

Abstract

This study investigates the determinants that influence the tendency of accounting students to choose a career as a public accountant. The independent variables in this study include financial rewards, professional training, internship experience, motivation, and technological advances. This study uses quantitative research methodology, specifically using surveys as the main data collection instrument. A total of 151 accounting students from Bengkulu Province participated in this study. This study used a purposive sampling strategy to select participants who met the criteria of having completed the audit course. In addition, various statistical studies were used to assess the influence of these factors on students' propensity to pursue a career in public accounting. The findings show that students' propensity for a career in public accounting is not affected by factors such as professional training, internship experience, or financial rewards. Instead, students' career interest in public accounting is influenced by motivation and technological advancement. These findings are supported by theories of motivation and expectations of professional choice. This study offers important insights for educators and policy makers to consider these factors when developing initiatives and regulations targeted at attracting and retaining accounting students.
Analisis Penerapan Audit Manajemen dalam Fungsi Keuangan untuk Mengukur Efektivitas dan Efisiensi Manajemen Keuangan Kebun Berangir PT Perkebunan Nusantara IV Labuhanbatu Utara Sri Rahayu; Kusmilawaty; Laylan Syafina
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 5 (2024): 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.v6i5.1234

Abstract

This study aims to analyze the application of audit management in the financial function to measure the efectiveness and eficiency of financial management at berangir plantation PT Perkebunan Nusantara IV Labuhanbatu Utara. Management audit is an important tool for assessing performance and eficiency in financial management of a plantation company. By utilizing relevant financial data, this research identifies the factors that influence the efectiveness and eficiency of financial management in Berangir Gardens. The research method used is descriptive qualitative with a case study approach. The necessary data were collected through interviews, observation and analysis of documents from PT Perkebunan Nusantara IV Labuhanbatu Utara Berangir Plantation. Furthermore, the data is analyzed using content analysis techniques to identify findings and patterns related to the implementation of audit management and financial performance. The results of the study show that the implementation of audit management in the financial function plays an important role in measuring the efectiveness and eficiency of financial management at Kebun Berangir. These findings can provide insight for company management to improve financial performance and resource management. In addition, this study also provides recommendations regarding corrective measure that can be implemented to increase the eficiency and efectiveness of financial management in these plantation companies.
Evaluasi Sistem dan Prosedur Penerbitan Surat Perintah Pencairan Dana pada Badan Keuangan Daerah Kabupaten Trenggalek Prasetya, Mangkoe; Dyah Pravitasari
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 5 (2024): 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.v6i5.1246

Abstract

Sulrat Pelrintah Disbursement of Funds (SP2D) is a certificate which is implemented to disburse funds through banks which is called seltellah Sulrat Pelintah Disbursement of Funds (SPM) is received by the Regional Ulmulm Sub-district Treasurer (BUlD), Sulrat Pelintah Disbursement of Funds (SP2D) in the form of the Unit Kelrja Pelrangkat District in Kabulpateln Trelnggalelk ulntulk disburses the funds that have been stipulated in the draft budget of each Regional Work Unit (SKPD) which are used for community welfare. The object of research is the Trelnggalelk District Regional Religious Agency. This research ultimately aims to evaluate the Systelm and Proceeds of Subdistrict Government Disbursement of Funds at the Regional Sub-district Agency of Trelnggalelk Kabulpateln. The analysis method used is qualitative by collecting data which is then processed and described. Research data can be obtained by interviewing related parties and processing documents related to research. The results of the research on the evaluation of the Sulrat Regional Government's Disbursement of Funds (SP2D) system and procedures for cash distribution on re-sales at the Regional Reliance Agency of Kabulpateln Regency, the transaction has been carried out in conjunction with the cash distribution accounting system as well as the existing regulations which include related functions, documents and documents. used, accounting records used and the cash distribution accounting system process network.
Implementasi Zakat dan Penghapusan Riba dalam Pemikiran Muhammad Nejatullah Siddiqi Hidayatul Murteza, Yusfa; Abdul Aziz, Jamal
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 5 (2024): 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.v6i5.1286

Abstract

This literature research examines the implementation of zakat and the elimination of usury in the thoughts of Muhammad Nejatullah Siddiqi with the aim of analyzing this figure's thoughts. This research is a type of descriptive qualitative research. The results of the study show that Muhammad Nejatullah Siddiqi, as a contemporary mainstream Islamic economic figure, prioritizes the implementation of zakat and the elimination of usury as the main characteristics of an Islamic-based economy. Zakat is seen as mandatory for the rich, a right for the less fortunate, and the state plays a major role in managing it. Muhammad Nejatullah Siddiqi emphasized that zakat is not just a charity or tax, but involves almost all types of assets with predetermined collection rates. Siddiqi's view emphasizes the need to eliminate usury in accordance with the prohibitions of the Koran, especially in the practice of compounding loan debts. Muhammad Nejatullah Siddiqi's criticism of Islamic banks emphasizes the increase in mudharabah activities rather than murabahah practices
Analisis Faktor-Faktor Internal yang Mempengaruhi Pendapatan Restorant Citranoodle+ Benaya Dustin; Carolyn Natalia; Alvin Alexis; Genesis Charitos; Dyah Cahyasari
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 5 (2024): 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.v6i5.1300

Abstract

The business landscape in Tangernag Regency has experienced significant growth compared to before due to the Covid-19 pandemic. The development of business opportunities in an area can increase the income and economy of that area. The accommodation and food and beverage provider business sector is one of the sectors that contributes to economic growth in Tangerang Regency, especially in the Gading Serpong, BSD and surrounding areas. Citra Noodle+ is a business that sells noodles in the Gading Serpong area. The aim of the research is to look for factors that can influence CitraNoodle+’s income. Primary data wa obtained using interview and observation methods, with secondary data obtained through a literature review.
Pengaruh Persepsi Otentik Pelanggan terhadap Loyalitas Merek pada Resort Kota Batam Robby Kurniawan; Sharon
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 5 (2024): 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.v6i5.1335

Abstract

The purpose of this research is to identify whether there is an impact of authentic perceptions on brand loyalty at resorts in Batam City. The research population is tourists or residents who have stayed at hotels in Batam. The population formed in the findings of this research is all the people of Batam City who have visited resorts in Batam City. Non Probability sampling is a technique used in sampling. The research results interpret that brand awareness is positively influenced by customers' authentic perceptions. The research results also interpret that brand loyalty is positively influenced by perceived quality. The research results also interpret that brand loyalty is positively influenced by brand awareness

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