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Contact Name
Dedi Junaedi
Contact Email
dedijunaedi@gmail.com
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+628118114379
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dedijunaedi@journal-laaroiba.com
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Lembaga Publikasi Ilmiah (LPI) Institut Agama Islam (IAI) Nasional Laa Roiba Bogor Jl Raya Pemda Pajeleran Sukahati No 41 Cibinong, Bogor 16913 Telp 021-8757150 HP 08118114379 Email: alkharaj@journal-laaroiba.com Web http://journal-laaroiba.com/ojs/index.php/alkharaj
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INDONESIA
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
ISSN : 26562871     EISSN : 26564351     DOI : https://doi.org/10.47467/alkharaj
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.
Articles 2,175 Documents
Pemimpin di Era Digital: Membangun Kinerja Pegawai Melalui Iklim Organisasi Maximinus Saverius Susanto; Mansyur Abdul Hamid; 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.v8i3.11151

Abstract

Public sector digital transformation calls for leadership combining human-centric human resource management with technology utilization. But especially in local government settings, empirical data on the immediate impact of digital leadership on employee performance remain contradictory. By setting organizational climate as a mediating variable in public sector digital transformation, this study investigates the influence of digital leadership on staff performance. Employing a survey of civil servants in the Government of Ende Regency in Indonesia, a quantitative methodology was adopted. Partial Least Squares–Structural Equation Modeling (PLS-SEM) helped to examine the data. The findings show that employee performance is not directly much affected by digital leadership. Conversely, digital leadership has a beneficial and statistically significant impact on corporate culture, which then has a notable positive effect on employee productivity. Moreover, the organizational environment entirely mediates the association between digital leadership and staff performance. These results point to the development of an adaptive, collaborative, and supportive organizational environment as the way through which digital leadership's impact is realized—not right away but over time. Theoretically, this research adds to the body of public sector digital leadership by pointing at organizational environment as a major causal agent linking leadership and performance. Practically, the results point to the need of conscious efforts to create a favourable organizational environment to guarantee successful public sector digital transformation along with the enhancement of digital leadership.
Pengaruh Literasi Keuangan, Gaya Hidup Hedonis, dan Self-Control Terhadap Perilaku Konsumtif Pengguna Shopee Paylater Amaliya Fitriyana; Amalia Nur Chasanah; Pradana Jati Kusuma; Almira Santi Samasta
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.v8i3.11158

Abstract

This study aims to examine financial analysis, hedonic lifestyle, and self-control on the consumer behavior of Shopee Paylater users. The rapid development of e-commerce in Indonesia has also increased BNPL services, especially the Shopee Paylater platform, among Generation Z in Semarang City. The study used an associative quantitative approach implementing purposive sampling and online data presentation, and the data was processed using Smart PLS 3, with analysis using SEM-PLS techniques. The results showed that financial literacy and self-control had a negative and significant effect on consumer behavior, while a hedonic lifestyle had a positive and significant effect. The results prove that optimizing financial literacy and self-control skills play a significant role in reducing consumer behavior among Paylater service users.
Pengaruh Work Life Balance, Motivasi Kerja dan Kepuasan Kerja Terhadap Kinerja Karyawan PT PLN (PERSERO) UP3 BENGKULU Edo Zulkarnain; Juhaini Alie
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.v8i3.11185

Abstract

This study aims to analyze the effect of work-life balance, work motivation, and job satisfaction on employee performance at PT PLN (Persero) UP3 Bengkulu. A quantitative research approach was employed using questionnaires as the data collection method. The population consisted of 126 employees, and a saturated sampling technique was applied. Data were analyzed using multiple linear regression after passing classical assumption tests. The results indicate that work-life balance, work motivation, and job satisfaction individually have a positive and significant effect on employee performance. Simultaneously, these three variables also significantly influence employee performance, with job satisfaction being the most dominant factor. The findings suggest that improving employee performance requires an integrated human resource management strategy that supports work-life balance, enhances motivation, and ensures job satisfaction.
Pengaruh Kompetensi,Motivasi dan Kinerja Pegawai Terhadap Kepuasan Pelanggan PT PLN (Persero) UP3 Palembang Mulyadi Sinaga; Juhaini Alie
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.v8i3.11186

Abstract

This study aims to analyze the effect of employee competence, work motivation, and employee performance on customer satisfaction at PT PLN (Persero) UP3 Palembang. A descriptive quantitative method was used, with data collected through questionnaires distributed to 120 customers. Multiple linear regression analysis was conducted using SPSS version 22. The results indicate that competence, work motivation, and employee performance have a positive and significant effect on customer satisfaction, both partially and simultaneously. The coefficient of determination of 39.7% shows that customer satisfaction is influenced by these three variables. The findings emphasize the importance of human resource management in improving the quality of public services.
Enhancing Event Continuity Through Digital Marketing, Experience, and Consumer Loyalty: Insights from MotoGP Mandalika Zefanya Andryan Girsang; Sri Maryanti; Tifani Dame Hasany; Dhanny Safitri; Hibatullah Falih Musyaffa
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.v8i3.11215

Abstract

Large-scale international sporting events increasingly depend on effective digital engagement and memorable experiences to ensure long-term continuity. This study examines the effects of digital marketing and event experience on consumer loyalty and investigates how loyalty subsequently influences event continuity in the context of the MotoGP Mandalika, Indonesia. It also assesses the moderating role of perceived event quality. A quantitative research design was employed, with data collected from 248 MotoGP Mandalika spectators using a structured questionnaire. The proposed model was analyzed using Structural Equation Modeling with the Partial Least Squares approach (SEM-PLS) to test direct, indirect, and moderating effects. The results indicate that digital marketing and event experience significantly and positively influence consumer loyalty. Consumer loyalty, in turn, has a strong effect on event continuity, highlighting its crucial role in sustaining large-scale sporting events. However, perceived event quality does not moderate the relationships between digital marketing or event experience and consumer loyalty, suggesting that loyalty is shaped primarily by direct digital engagement and on-site experiential factors rather than by overall quality perceptions. The predominance of domestic respondents limits the generalizability of the findings to international audiences. This study contributes to the event and sports tourism literature by positioning consumer loyalty as a central mechanism linking marketing efforts and event experiences to long-term event continuity. It further clarifies the limited moderating role of perceived event quality, offering new insights into loyalty formation in large-scale international sporting events, particularly within emerging tourism destinations
Akselerasi Human Resource Scorecard: Kontribusi Komitmen Organisasi dan Gaya Kepemimpinan dengan Budaya Organisasi Sebagai Katalis Desi Qurani Kholid; Nuraeni Nuraeni
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.v8i3.11220

Abstract

This study aims to analyze the influence of Organizational Culture and Leadership Style on the Human Resource Scorecard (HRS) through Organizational Culture among employees of PT SMRA, particularly in the Education unit. The study examines the role of Organizational Culture as a mediating variable in the relationship between Organizational Commitment, Leadership Style, and the Human Resource Scorecard. A descriptive and explanatory research design with a quantitative approach was employed. Data were collected through questionnaires distributed to 92 employees and analyzed using SmartPLS with the Structural Equation Modeling–Partial Least Squares (SEM-PLS) approach. The results indicate that the Human Resource Scorecard is directly influenced by Organizational Commitment, Leadership Style, and Organizational Culture. Furthermore, Organizational Culture is proven to fully mediate the effects of organizational commitment and leadership style on HRS. These findings emphasize the synergy between employee commitment, leadership style, and organizational culture, which must be strengthened to generate a significant impact on the achievement of HRS. Improving HRS also plays a crucial role in sustaining organizational success. Therefore, regular evaluation of Human Resource Scorecard performance is necessary to ensure that human resource policies and practices remain aligned with the company’s strategic objectives.
Local Economic Resistance and the Struggle Against Global Capitalism: Evidence from the Rammang-Rammang Tourism Area Hana Tuo
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.v8i3.11224

Abstract

Contemporary economic systems increasingly prioritize accumulation and growth, reshaping social and cultural sectors, including tourism. While tourism is often promoted as a development strategy capable of generating prosperity, its market-oriented orientation frequently reproduces social inequalities and uneven economic benefits at the local level. This article examines the transformation of the local economy in the Rammang-Rammang tourism area, South Sulawesi, following community resistance against karst mining in 2007. Drawing on a critical qualitative approach, the study employs Critical Discourse Analysis (CDA) following Norman Fairclough’s framework to analyze how narratives of community-based tourism, empowerment, and local economy are produced, negotiated, and contested. Data were collected through in-depth interviews, participant observation, and documentation of policy texts, media narratives, and discursive artefacts related to tourism development. The findings indicate that post-resistance economic transformation in Rammang-Rammang does not evolve linearly toward an egalitarian community economy. Instead, tourism development becomes a contested arena in which collective practices and everyday forms of resistance coexist with emerging inequalities, concentration of economic access, and tendencies toward local capitalism. Although community-based economic practices and subsistence activities continue to function as mechanisms of autonomy and resistance, they remain fragmented and vulnerable to discursive and structural co-optation. This study argues that community-based tourism should be understood not as a purely alternative economic model, but as a dynamic space of negotiation between resistance, adaptation, and capitalist domination. The article contributes to critical debates on counter-economy, power relations, and equitable development in tourism-based communities in the Global South.
Peran Kepuasan Pelanggan dalam Memediasi Pengaruh Product Quality, Brand Image, dan Brand Trust Terhadap Loyalitas Pelanggan Produk Sunscreen Azarine di Shopee: Studi pada Mahasiswa Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Purwokerto Talita Richi Stefani; Irawan Randikaparsa; Herni Justiana Astuti; Hermin Endratno
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.v8i3.11225

Abstract

This study analyzes the influence of product quality, brand image, and brand trust on customer loyalty with customer satisfaction as a mediating variable in Azarine sunscreen consumers, which is based on Expectation Confirmation Theory as a theoretical basis in explaining the formation of consumer satisfaction and loyalty. The research method used in this study is a quantitative approach with a purposive sampling technique, namely a sampling technique based on certain criteria that have been determined in accordance with the research objectives. The number of respondents collected was 350 respondents, but 10 respondents were eliminated because they did not meet the research criteria, so the total sample used in the analysis was 340 respondents. Data were analyzed using Structural Equation Modeling–Partial Least Squares 3.0 (SEM-PLS 3.0). The results showed that product quality, brand image, and brand trust had a positive and significant effect on customer satisfaction. Subsequently, brand image and brand trust were proven to have a positive and significant effect on customer loyalty, while product quality did not have a significant direct effect on customer loyalty. Customer satisfaction was proven to be able to mediate the influence of product quality, brand image, and brand trust on customer loyalty. These findings indicate that companies need to ensure product quality meets consumer expectations, maintain a positive brand image, and increase customer trust to ensure consumer satisfaction and increase customer loyalty sustainably.
Penerapan Laporan Keuangan Berkelanjutan berdasarkan PSPK 1 dan PSPK 2 di Indonesia Dita Hikmawaty Oktavia Ningrum; Aliya Dimarizkya; Natasha Elisabeth Manuputty; Aisya Sheilla Farina Nadia; Daryanto Hesti Wibowo
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.v8i3.11253

Abstract

This study discusses the implementation of PSPK 1 and PSPK 2 in sustainability reporting in Indonesia. The Financial Services Authority (OJK) requires public companies in Indonesia to prepare sustainability reports as a form of accountability for environmental, social, and governance (ESG) aspects. PSPK 1 and PSPK 2 serve as the standard basis for assurance services on these reports. However, the quality, consistency, and reliability of ESG data remain major issues. This study examines this phenomenon from the perspective of accounting theory and the accounting challenges in measuring and verifying non-financial information in the transition era to a low-carbon economy. The results of the literature and theoretical studies indicate that sustainability reporting must be regulated in such a way that it is not merely an administrative compliance requirement because it is often considered less relevant to company strategy. Furthermore, there is a need to emphasize the importance of governance structures and sustainability report audit standards (such as PSPK 1 and PSPK 2) to encourage truly accountable reporting that has a real impact on the economy, society, and environment.
Pengaruh Kepribadian, Kompetensi, Motivasi Kerja dan Pengembangan Karir Terhadap Kepuasan Kerja Tenaga Kesehatan Rumah Sakit JIH Purwokerto Anggi Nur Aisah; Purnadi Purnadi; Fatmah Bagis; Dian Widyaningtyas
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.v8i3.11256

Abstract

This study aims to analyze the influence of personality, competence, work motivation, and career development on job satisfaction among healthcare workers at JIH Purwokerto Hospital. This study used a quantitative approach with a non-probability sampling method and a saturated sampling technique, involving 127 healthcare workers. Data were collected through a Likert-scale questionnaire and analyzed using multiple linear regression, the F-test, and the t-test using SPSS software. The t-test results indicated that personality and work motivation variables had a positive and significant effect on job satisfaction. Conversely, competency and career development variables were found to have no significant effect on job satisfaction among the study subjects. Simultaneously (F-test), all independent variables influenced job satisfaction with a coefficient of determination of 43.1%. Healthcare worker job satisfaction at JIH Purwokerto Hospital was more dominantly influenced by psychological and motivational factors (personality and motivation) than technical or structural aspects (competence and career). Hospital management is advised to continue strengthening character development and creating a supportive work environment to maintain the stability of healthcare workers' motivation and job satisfaction.

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