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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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Pengaruh Nilai Intrinsik, Lingkungan Kerja, dan Pertimbangan Pasar Kerja Terhadap Minat Mahasiswa Akuntansi untuk Berkarir Sebagai Akuntan Publik Selvia Selvia; Risca Azmiana
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.v8i3.11345

Abstract

The existence of public accountants helps reduce information asymmetry between management as the manager and company owners as the principal, as well as between the company and external parties. This research evaluates the effect of intrinsic value, work environment, job market considerations on accounting students’ interest in pursuing a career as a public accountant in Batam city. The study applies a quantitative method. The population includes 290 accounting students in Batam city. The sample size follows the Slovin calculation, producing 290 respondents. Data collection applies questionnaires. Validity testing, reliability testing conducted. Data processing applies multiple linear regression. The findings indicate intrinsic value gives a positive, significant impact on students’ career interest as a public accountant. Work environment gives a positive, significant impact on students’ career interest as a public accountant. Job market considerations give a positive, significant impact on students’ career interest as a public accountant. Simultaneous testing indicates all independent variables affect the dependent variable.
Pengaruh Pendapatan Asli Daerah Terhadap Kinerja Keuangan Pemerintah Daerah: Studi Empiris pada Kabupaten/Kota di Provinsi Jawa Tengah Skolastika Bunga Aryani; Cahyani Nuswandari
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.v8i3.11355

Abstract

This study aims to analyze and examine the effect of local revenue—comprising local taxes, regional levies, separated regional wealth management results, and other legitimate local revenues—on the financial performance of local governments, as measured by the regional financial independence ratio. The research utilizes secondary data in the form of panel data obtained from the Budget Realization Reports of 35 regencies/cities in Central Java Province for the 2020–2024 period. The entire population was included in the sample, utilizing a census method for data collection. Research data were analyzed using the panel data regression technique. The results indicate that local taxes, regional levies, separated regional wealth management results, and other legitimate local revenues have a positive and significant effect on local government financial performance. These findings demonstrate that the optimization of all local revenue components is directly proportional to the improvement of local government financial performance.
Analisis Rasio Keuangan untuk Menilai Kinerja Keuangan Perusahaan Subsektor Farmasi yang Terdaftar di Bursa Efek Indonesia Periode 2021-2023 Dwiki Dimas Martama; Vicky Dzaky Cahaya Putra
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.v8i3.11362

Abstract

This study aims to analyze the financial performance of pharmaceutical subsector companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period using financial ratio analysis, particularly liquidity and solvency ratios. This research employs a quantitative approach with a descriptive method. The data used are secondary data in the form of annual financial statements of pharmaceutical companies obtained from the Indonesia Stock Exchange. Liquidity is measured using the Current Ratio (CR), solvency is proxied by the Debt to Asset Ratio (DAR), and financial performance is measured by Return on Assets (ROA). The data analysis techniques include multiple linear regression analysis, t-test, F-test, and coefficient of determination. The results show that liquidity does not have a significant effect on the financial performance of pharmaceutical companies. In contrast, solvency has a negative and significant effect on financial performance. Simultaneously, liquidity and solvency have a significant effect on the financial performance of pharmaceutical companies listed on the IDX during the 2021–2023 period. These findings indicate that effective capital structure management and a balance between current assets and debt utilization play a crucial role in improving the profitability of pharmaceutical companies.
Empowering Halal Industry: Strategi Pemanfaatan Investasi Syariah Terhadap Pengembangan Ekosistem Bisnis Halal di Indonesia Ai Jamilah; Panji Adam Agus Putra; Nandang Ihwanudin
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.v8i3.11363

Abstract

This study aims to analyze strategies for utilizing sharia investment in empowering the halal business ecosystem in Indonesia. The method used is a Systematic Literature Review (SLR) with thematic analysis of publications from 2020 to 2025. The results show that Islamic investment through Islamic stocks, sukuk, mutual funds, fintech, and blended finance has great potential to finance and strengthen the halal value chain from corporations to MSMEs. However, its utilization is still hampered by low Islamic financial literacy, limited access for MSMEs, fragmented regulations, and suboptimal supporting infrastructure. Based on the analysis, an empowerment strategy based on the Halal Ecosystem Integration Model (HEIM) was formulated, emphasizing: (1) strengthening sharia financing infrastructure; (2) accelerating halal certification for MSMEs; (3) integrating the halal value chain; and (4) increasing literacy and human resource capacity. In conclusion, Islamic investment can serve as a catalyst for inclusive and sustainable halal industry empowerment, in line with the principles of maqashid syariah, if supported by integrated strategies and synergistic policies from all stakeholders.
Peran Mediasi Komitmen Organisasional pada Pengaruh Kompetensi dan Self-Efficacy Terhadap Kinerja Pegawai : Studi pada PT. BPR BKK Purwokerto (Perseroda) Turmini Turmini; Suhana Suhana
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.v8i3.11364

Abstract

This study aims to analyze the influence of competence and self-efficacy on employee performance at PT BPR BKK Purwokerto (Perseroda) directly and through the mediation of organizational commitment. In addition, this study also examines the influence of organizational commitment on employee performance. This study uses a quantitative approach with primary data. The research sample includes employees in the marketing and supervisory departments of PT BPR BKK Purwokerto (Perseroda) with a total sample of 127 respondents. The data collection technique uses a questionnaire with a five-point Likert scale that measures the variables of competence, self-efficacy, organizational commitment, and performance. Data analysis uses validity tests, reliability tests, multiple linear regression analysis, and the Sobel test using the SPSS application. The results of the study indicate that competence, self-efficacy, and organizational commitment have a significant positive effect on performance. The results also show that competence and self-efficacy have a positive and significant effect on organizational commitment. The results of this study also indicate that organizational commitment acts as a mediator in the influence of competence and self-efficacy on performance. The theoretical implication of this study is to add empirical studies related to the relationship between the variables in this study. The results of this study are expected to provide input for PT BPR BKK Purwokerto (Perseroda) in determining policies and improving employee performance. This study has limitations and suggests future research.
Pengaruh Abusive Supervision Terhadap Cyberloafing Melalui Emotional Exhaustion Serta Organizational Commitment Sebagai Moderasi Karyawan Start-Up Milenial Jakarta Rahma, Aulia; Tiarapuspa; Emilisa, Netania; Baliartati, Beta Oki; Fatiha Jolie, Aicha
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.v8i3.11365

Abstract

This study aims to analyze the effect of Abusive Supervision on Cyberloafing mediated by Emotional Exhaustion and Organizational Commitment as moderators. This study was conducted using a quantitative approach and survey method by taking a sample of 140 respondents from millennial start-up employees in Jakarta with a purposive sampling method. The design in this study was implemented through hypothesis testing. Data collection took place cross-sectionally. The data collection technique used a questionnaire via Google Form. Instrument tests were carried out such as validity and reliability tests, structural equation modeling (SEM) was used to test all hypotheses, descriptive statistical tests using SPSS. The results showed that Abusive Supervision had a positive effect on Cyberloafing, Abusive Supervision had a positive effect on Emotional Exhaustion, In addition, Emotional Exhaustion was able to mediate the effect of Abusive Supervision on Cyberloafing, and Organizational Commitment was able to moderate Emotional Exhaustion on Cyberloafing. The implication is that management needs to focus more on reducing and improving Abusive Supervision, Emotional Exhaustion, Cyberloafing, and Improving Organizational Commitment;
Analisis Strategi Copycat Global Brand Terhadap Niat Beli Konsumen Studi Eksperimental pada Gen Z dan Milenial di Surabaya Galuh Anandata; Agung Krispimandoyo; Muhammad Saiful Hakim
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.v8i3.11368

Abstract

Copycat strategies are increasingly used by local brands to leverage global brand associations to influence consumer purchase intentions. However, the effectiveness of this strategy depends on the product context and the form of imitation used. This study aims to analyze the influence of product type (utilitarian vs. hedonic) and copycat strategy (attribute vs. theme) on purchase intention, as well as to test the potential interaction effect between the two factors. The study used a 2 × 2 factorial experimental design with a quantitative approach. Data were collected through a survey of 400 Generation Z and Millennial consumers in Surabaya who were exposed to copycat product stimuli. Data analysis was performed using Analysis of Variance (ANOVA). The results showed that product type and copycat strategy independently had a significant effect on purchase intention. However, no significant interaction effect was found between product type and copycat strategy. This finding indicates that the influence of these two variables on purchase intention works separately without forming a combined effect.
Pengaruh Aplikasi Digital Kualitas Informasi Akuntansi, dan Pemahaman Akuntansi Terhadap Kinerja Usaha UMKM di Kota Batam Restri Ningsih; Dian Efriyenti
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.v8i3.11370

Abstract

The rapid development of digital technology encourages MSMEs to improve financial management to enhance business performance. This study aims to analyze the effect of digital accounting applications, accounting information quality and accounting understanding on the business performance of MSMEs in Batam City. This research employs a quantitative approach with a causal associative design. Data were collected through questionnaires distributed to 174 culinary MSME owners in Batu Aji and Sagulung Districts, Batam City. The data were analyzed using multiple linear regression analysis. The results indicate that digital accounting applications, accounting information quality, and accounting understanding each have a positive and significant effect on MSME business performance. Simultaneously, these variables also significantly influence MSME business performance in Batam City. These findings suggest that effective use of digital accounting applications supported by high-quality accounting information and adequate accounting understanding can improve efficiency and competitiveness of MSMEs.
Pengaruh Financial Knowledge, Financial Risk Tolerance, dan Digital Financial Literacy Terhadap Investment Behavior Generasi Z Fenny Fenny; Montigor Afrizal Purba
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.v8i3.11373

Abstract

The rapid expansion of digital financial platforms has altered the way young individuals engage in investment activities, particularly among Generation Z. This study examines how financial knowledge, financial risk tolerance, and digital financial literacy shape investment behavior among Generation Z in Batam City. A quantitative approach was applied through a survey method, using primary data collected from 100 respondents selected via purposive sampling. The respondents consisted of individuals aged 14–28 years who demonstrated interest in or prior involvement with digital investment instruments. The collected data were processed using multiple linear regression analysis with SPSS to evaluate both individual and joint effects of the independent variables on investment behavior. By focusing on Generation Z in a rapidly developing urban area, this study provides contextual empirical evidence on investment decision-making in the digital finance environment. The findings are expected to offer academic insights while also serving as a practical reference for educational institutions, financial regulators, and financial service providers in designing initiatives aimed at strengthening financial and digital financial literacy to support more rational and sustainable investment practices.
Pengaruh Budaya Organisasi, Komunikasi Internal, dan Komitmen Terhadap Kinerja Pegawai dengan Kepuasan Kerja Sebagai Mediasi Pada Dinas Pemberdayaan Masyarakat dan Desa Kabupaten Lampung Selatan, Pesisir Barat, Tanggamus, dan Lampung Utara Fakhrunnisa Fakhrunnisa; Ni Putu Widhia Rahayu
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.v8i3.11383

Abstract

Optimal employee performance is a key determinant of public service effectiveness, yet the achievements of the Community and Village Empowerment Agency in several districts of Lampung Province remain low. This study aims to analyze the influence of organizational culture, internal communication, and commitment on employee performance, with job satisfaction as a mediator, in four priority districts. The research method employed was explanatory quantitative, utilizing a survey of 176 employees. Data were analyzed using Structural Equation Modeling (SEM) with Partial Least Squares (PLS). The results indicate that job satisfaction has a dominant and significant influence on performance. Organizational culture and internal communication have a positive direct influence on both job satisfaction and performance. Commitment has a significant influence on job satisfaction but not a direct one on performance. Job satisfaction was proven to be a full mediator for the relationship between commitment and performance, and a partial mediator for the relationships of organizational culture and internal communication with performance. It is concluded that performance improvement requires a focus on enhancing job satisfaction through strengthening organizational culture, internal communication, and commitment. These findings provide practical implications for improving human resource management in local government agencies.

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