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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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Kab. bogor,
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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
Pengaruh Kualitas Konten terhadap Pendapatan Influencer dengan Engagement rate sebagai Variabel Mediasi Fithri Karima, Naily; Prayitno, Agus; Nur Chasanah, Amalia; Oktavia, Vicky
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.v8i3.11428

Abstract

The rapid growth of social media has fostered the emergence of influencers as a key element in modern digital marketing strategies. Influencer income is no longer determined solely by the number of followers but is also influenced by content quality and audience engagement rate. This study aims to examine the effect of content quality on influencer income with engagement rate as a mediating variable. A quantitative research approach was employed using a survey method. The sample consisted of 120 influencers in Indonesia selected through purposive sampling. Data were analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM) with SmartPLS 4.0 software. The results indicate that content quality has a positive and significant effect on both engagement rate and influencer income. Furthermore, engagement rate also has a positive and significant effect on influencer income. However, the indirect effect analysis reveals that engagement rate does not mediate the relationship between content quality and influencer income. These findings suggest that content quality has a more dominant direct impact on influencer income rather than through engagement mechanisms. This study provides practical implications for influencers to prioritize content quality improvement as a key strategy for increasing income, and for brands to consider content quality alongside engagement rate when selecting influencers for collaborations.
Pengaruh Temuan Audit, Kualitas Auditor Internal, dan Tindak Lanjut Pemeriksaan terhadap Pengungkapan Laporan Keuangan PT ASABRI Emilia Gustini; Tria Aprilia
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.v8i3.11434

Abstract

This study aims to analyze the influence of audit findings, internal auditor quality, and audit follow-up on financial statement disclosure at PT ASABRI (Persero) South Sumatra. This study employed a quantitative approach with a causal associative research design. Data were obtained from 29 respondents selected using purposive sampling and collected through questionnaires. Data analysis was performed using multiple linear regression with SPSS version 31.1 software. The results indicate that partially, audit findings, internal auditor quality, and audit follow-up do not significantly influence financial statement disclosure. However, simultaneously, these three variables significantly influence financial statement disclosure at PT ASABRI (Persero) South Sumatra. The coefficient of determination indicates that audit findings, internal auditor quality, and audit follow-up explain 47.4% of the variation in financial statement disclosure, while the remainder is influenced by other variables outside the research model. The results of this study indicate that the management of audit findings, improving the quality of internal auditors, and the effectiveness of audit follow-up collectively play a significant role in enhancing the transparency and accountability of financial statement disclosure.
Pengaruh Employee Engagement dan Work Life Balance Terhadap Kinerja Pegawai pada Badan Perencanaan Pembangunan Daerah Kabupaten Lampung Selatan Julio Cheppy Maulidi; Habiburahman Habiburahman; Haninun Haninun
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.v8i3.11438

Abstract

This study aims to analyze the effect of employee engagement and work–life balance on employee performance at the Regional Development Planning Agency (Bappeda) of South Lampung Regency. This research employs a quantitative approach using a survey method. The population consists of all civil servant employees at Bappeda South Lampung Regency, totaling 66 respondents. A census sampling technique was applied, whereby the entire population was used as the research sample. Data were collected through questionnaires using a Likert scale and analyzed using multiple linear regression analysis, partial tests (t-test), simultaneous tests (F-test), and the coefficient of determination. The results indicate that employee engagement has a positive and significant effect on employee performance, work–life balance also has a positive and significant effect on employee performance, and both variables simultaneously have a positive and significant effect on employee performance. The conclusion of this study indicates that employee performance at Bappeda South Lampung Regency is significantly influenced by employee engagement and work–life balance, both partially and simultaneously, demonstrating that improvements in these variables contribute to enhanced employee performance.
Pengaruh Ukuran Perusahaan, Audit Tenure, dan Profitabilitas Terhadap Audit Delay pada Perusahaan Asuransi yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2024 Heny Nur Aini; Purwantoro Purwantoro; Imang Dapit Pamungkas; Hermawan Triono
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.v8i3.11442

Abstract

This study aims to analyze the influence of company size, tenure audit, and profitability on audit delay in insurance companies listed on the Indonesia Stock Exchange for the 2020–2024 period. Audit delays are a crucial issue because they have implications for the relevance of information and stakeholder decision-making. The study uses a quantitative approach with a causal associative design, utilizing secondary data from audited financial statements selected through purposive sampling. Data analysis used multiple linear regression with SPSS version 25. The results showed that simultaneously, the three variables had a significant effect on the audit delay with an F value of 3.282 (sig. 0.025) and an R² of 11.5%. Partially, only the size of the company had a significant positive effect, indicating that large-scale companies require longer audit times due to operational complexity and high transaction volumes. Audit tenure and profitability had no significant effect, suggesting that the duration of the auditor's engagement and the level of the company's profits were not the main determinants of the timeliness of audits in the insurance industry. The findings show that company size has a greater influence compared to auditing tenure and profitability.
Pengaruh Kepemimpinan Transformasional Terhadap Kinerja Pegawai Dimediasi Kompetensi Digital Pada ILS Kabupaten Pringsewu Wahit Nurrohman; Riswan Riswan; Oktavianur Oktavianur
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.v8i3.11447

Abstract

Improving employee performance has become a strategic issue for organizations, particularly in the era of work digitalization that demands rapid adaptation to the use of information technology. In the context of social service organizations, leadership effectiveness and employees’ digital competence readiness play a crucial role in supporting the achievement of organizational goals. This study aims to analyze the effect of transformational leadership on employee performance with digital competence as a mediating variable at Inisiasi Lampung Sehat (ILS), Pringsewu Regency. This study employed a quantitative approach with an explanatory research design. The research population consisted of all employees of ILS Pringsewu Regency, totaling 37 individuals, all of whom were included as the research sample using a total sampling technique. Data were collected through closed-ended questionnaires using a Likert scale and analyzed using multiple linear regression and path analysis with the assistance of SPSS software. The results indicate that transformational leadership has a positive and significant effect on employee performance, with a regression coefficient of 0.412 and a significance value of 0.002. Transformational leadership also has a positive and significant effect on employees’ digital competence, with a regression coefficient of 0.683 and a significance value of 0.000. Furthermore, digital competence is proven to have a positive and significant effect on employee performance, with a regression coefficient of 0.365 and a significance value of 0.006. Path analysis results show that digital competence partially mediates the effect of transformational leadership on employee performance, with the indirect effect being greater than the direct effect alone. These findings confirm that improving employee performance depends not only on the quality of transformational leadership but also on employees’ ability to master and utilize digital technology. Therefore, the integration of transformational leadership and digital competence development is a crucial strategy for sustainably enhancing employee performance.
Pengaruh Brand Image, Brand Engagement dan Perceived Value terhadap Intention to Purchase melalui Variabel Trust di Media Sosial Instagram: Studi pada Mahasiswa Magister Manajemen Pascasarjana Universitas Bandar Lampung Arfina Shella Meilany; Andala Rama Putra Barusman
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.v8i3.11451

Abstract

The development of social media, particularly Instagram, has transformed consumer behavior in the purchasing decision-making process by emphasizing the role of brand perception and trust. This study employs a quantitative approach using a survey method conducted among Master of Management students at Universitas Bandar Lampung who actively use Instagram. The data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS). The results indicate that Brand Image, Brand Engagement, and Perceived Value have a positive and significant effect on Trust, and Trust has a positive effect on Intention to Purchase. Furthermore, Brand Image, Brand Engagement, and Perceived Value also have a direct influence on Intention to Purchase. The indirect effect analysis confirms that Trust acts as a mediating variable in the relationship between Brand Image, Brand Engagement, and Perceived Value and Intention to Purchase. These findings highlight that Trust is a key factor in enhancing consumers’ purchase intention on social media; therefore, digital marketing strategies should focus on strengthening brand image, fostering consumer engagement, and enhancing perceived value.
Pengaruh Omni Channel (OCX) dan Customer Experience Terhadap Consumer Loyalty dengan Customer Satisfaction Sebagai Variabel Mediator Pada Platform Tiktok Shop Septia Alviarni; Andala Rama Putra Barusman
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.v8i3.11452

Abstract

The rapid growth of social commerce has significantly transformed consumer shopping behavior, particularly on social media–based platforms such as TikTok Shop. The integration of service channels (omnichannel) and the quality of customer experience are considered crucial factors in shaping customer satisfaction and loyalty. This study aims to examine the effect of Omni Channel (OCX) and Customer Experience on Consumer Loyalty, with Customer Satisfaction serving as a mediating variable among TikTok Shop users. This research adopts a quantitative approach using a survey method. Data were collected through a structured questionnaire employing a five-point Likert scale and distributed to students of the Master of Management Program at Universitas Bandar Lampung. A total of 167 respondents were selected using purposive sampling. The data were analyzed using Structural Equation Modeling (SEM) with the Partial Least Squares (PLS) approach, assisted by SmartPLS software. The findings reveal that Omni Channel and Customer Experience have positive and statistically significant effects on Customer Satisfaction and Consumer Loyalty. Customer Satisfaction also demonstrates a significant influence on Consumer Loyalty. Furthermore, mediation analysis indicates that Customer Satisfaction partially mediates the relationship between Omni Channel and Consumer Loyalty, as well as between Customer Experience and Consumer Loyalty. These results suggest that consumer loyalty is not only driven by direct channel integration and customer experience but is also strengthened through customer satisfaction. This study implies that social commerce platforms should prioritize enhancing customer experience and ensuring seamless omnichannel integration to foster customer satisfaction and long-term loyalty.
Rancangan Strategi Promosi Kesehatan Masyarakat untuk Meningkatkan Perilaku Masyarakat dalam Menggunakan Jamban Sehat Desi Irma Santi; Budi Waskito
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.v8i3.11463

Abstract

The low utilization of sanitary latrines remains a major challenge in efforts to improve public health status. Open defecation behavior is influenced by various factors, including levels of knowledge, attitudes, socio-economic conditions, and the effectiveness of health promotion activities that have not yet been optimal. This study aims to analyze community health promotion strategies in improving behavioral practices related to the use of sanitary latrines. This research employed a qualitative approach with a descriptive design. Data were collected through in-depth interviews with community members, health cadres, and primary health center (puskesmas) staff selected using purposive sampling. Data analysis was conducted through the stages of data reduction, data display, and conclusion drawing to obtain a comprehensive understanding of the research findings. The results indicate that existing health promotion activities have not been fully effective due to limited media utilization, less interactive delivery methods, and economic constraints faced by the community. Informants suggested the use of visual media, hands-on practice, and direct demonstrations of sanitary latrines to improve community understanding and message retention; however, implementation of these methods is constrained by financial limitations. SWOT analysis highlights the need to strengthen health promotion strategies by leveraging local potential and enhancing cross-sectoral support. The findings conclude that participatory, contextual, and socio-economically adaptive health promotion plays a crucial role in encouraging behavioral change toward the consistent use of sanitary latrines. Furthermore, a SWOT-based health promotion strategy is expected to serve as a practical reference for accelerating behavioral change toward the elimination of open defecation practices.
Pengaruh Work-Life Balance dan Fleksibilitas Kerja Terhadap Employee Engagement pada ASN Dinas Energi dan Sumber Daya Mineral Provinsi Lampung Wiranti Putri Retnosari; Iskandar Ali Alam
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.v8i3.11464

Abstract

The dynamic development of work systems in the public sector requires civil servants to adapt to increasingly complex administrative and technical workloads. This condition highlights the importance of work-life balance and work flexibility in fostering employee engagement. This study aims to analyze the effect of work-life balance and work flexibility on employee engagement among civil servants at the Department of Energy and Mineral Resources of Lampung Province.This study employs a quantitative approach using a survey method involving 60 respondents selected through the Slovin formula. Data were collected using a Likert-scale questionnaire and analyzed through multiple linear regression. The results indicate that work-life balance and work flexibility have a positive and significant effect on employee engagement, both partially and simultaneously. These findings suggest that improving work-life balance and work flexibility can enhance employee engagement within public sector organizations
Pengaruh Kualitas Pelayanan dan Word of Mouth Terhadap Loyalitas Pasien Klinik Biddokkes Polda Lampung Ari Widia; Iskandar Ali Alam
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.v8i3.11465

Abstract

Healthcare services are a crucial sector that requires effective strategic and operational management to meet public needs. Klinik Biddokkes Polda Lampung faces challenges in maintaining patient loyalty, as reflected in the retention rate of only 57% of total patients in 2025. This phenomenon indicates a gap between patients’ expectations of service quality and the actual experience received, as well as the lack of positive word of mouth. This study aims to analyze the effect of service quality and word of mouth on patient loyalty at Klinik Biddokkes Polda Lampung. A quantitative research method was employed using multiple linear regression analysis. The population consisted of clinic patients, with samples selected through purposive sampling. Data were collected through patient satisfaction surveys, internal quality audits, and structured questionnaires, then analyzed using validity and reliability tests, t-test, F-test, and coefficient of determination (R²). The results show that service quality significantly affects patient loyalty with a significance value of 0.028, while word of mouth has a stronger influence with a significance value of 0.000. The F-test indicates that both variables simultaneously have a significant effect on patient loyalty, with an F-value of 38.506 and a significance of 0.000. The R² value of 0.443 demonstrates that 44.3% of the variation in patient loyalty can be explained by service quality and word of mouth, while the remaining 55.7% is influenced by other factors outside the research model. In conclusion, patient loyalty at Klinik Biddokkes Polda Lampung is influenced by both service quality and word of mouth, with word of mouth being the dominant factor. Therefore, strategies to enhance patient loyalty should be integrated by improving consistent service quality and strengthening communication and positive patient experiences to generate sustainable recommendations.

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