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Dedi Junaedi
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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 Kepemilikan Asing terhadap Nilai Perusahaan Ramadhani, Arum; Andayani, Sari
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.v6i5.1341

Abstract

Firm value is a measure of a business's performance that is derived from supply and demand dynamics in the stock market and is reflected in the stock price. Good corporate performance is reflected in a high firm value, and foreign ownership is one aspect that influences firm worth. Using a sample of primary consumer goods sector companies listed on the IDX from 2017 to 2022, this study seeks to ascertain the effect of foreign ownership on firm value, as assessed by Tobin's Q. The hypothesis is tested using a simple linear regression analysis, and the findings demonstrate that foreign ownership positively affects Tobin's Q, a measure of firm value. This study suggests that in addition to concentrating on financial conditions, businesses need take other aspects into account in order to retain the stability of their value.
Determinasi Tax Avoidance Afifah Ayu Cahyaningrum; Sartika Wulandari
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.v6i5.1370

Abstract

Tax avoidance is an effort by taxpayer to reduce tax expense by not violating the tax laws or other rules in force. However, in fact tax avoidance is something that is not wanted by the government so the government created the rules to prevent it. This study aimed to examine the effect of Good Corporate Governance (Board of Commissioners, Audit Committee, Independent Board of Commissioners, Institutional Ownership), Profitability, Capital Intensity, Firm Size To the Tax Avoidance of the Technology, Healthcare, Consumer Non-Cyclical and Industrials sector companies listed on the Indonesia Stock Exchange (BEI) with a 3 year observation period in 2020-2022. The theory used in this study was agency theory. The number of observations is 300 samples obtained by the nonprobability sampling method, and purposive sampling technique. The analysis technique used in this research is multiple linear regression analysis. The results of this research show that the Board of Commissioners, Audit Committee, Independent Board of Commissioners, Institutional Ownership, Audit Committee and Company Size do not affect tax avoidance. Meanwhile, Profitability and Capital Intensity affect tax avoidance.
Dampak Dana Desa terhadap Tingkat Kemiskinan di Kabupaten Bogor Mulyadi
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.v6i5.1375

Abstract

Poverty is a problem faced by all countries, including developed and developing countries. However, this problem tends to occur more frequently in developing countries because development conditions are not yet stable. The government has made various efforts to overcome poverty through policies, such as the Village Fund program. This program is used to support government administration, development, community empowerment, and reduce poverty levels and disaster risk. Poverty is a fundamental social issue that requires serious attention from the government. Based on data from the Central Statistics Agency (BPS), there are high levels of poverty in several districts/cities, including Bogor Regency which has the highest number of poor people at the national level. This research aims to assess the influence of village funds allocated for infrastructure, empowerment, the level of regional economic growth, and the number of independent villages on poverty levels. This research method combines a qualitative descriptive approach and multiple regression analysis, using secondary data from Bogor Regency. This research uses a mixed descriptive approach which includes qualitative and quantitative aspects. This research uses multiple regression analysis using secondary data from Bogor Regency. The data analyzed includes Village Fund allocations for infrastructure development, empowerment efforts, regional economic development, and the number of independent villages during the period 2015 to 2022. The dependent variable in this research is the poverty level. The research results show that the variable village funds for infrastructure has a significant positive influence in reducing poverty levels, as does the variable number of independent villages. In contrast, the village fund variables for empowerment and the level of economic growth do not have a significant effect on the poverty level. Overall, the variables tested in this study together do not have a significant effect on poverty levels. Most of the changes in poverty levels can be explained by the variables used in the research, however, around 17.3% of the remainder is influenced by other factors outside the model.
Pengaruh Transparansi dan Akuntabilitas Pengelolaan Keuangan Desa terhadap Tingkat Kepercayaan Masyarakat pada Pemerintah Desa: Studi kasus: Desa Payu Kecamatan Mootilango Kabupaten Gorontalo Hawaria Djafar; Rio Monoarfa; Husain, Siti Pratiwi
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.v6i5.1377

Abstract

The purpose of this study is to determine the effect of transparency and accountability of village financial management has a partial and simultaneous effect on the level of community trust in village government in Payu Village, Mootilango District, Gorontalo Regency. This study uses Quantitative Methods, the data used is primary data obtained from the distribution of questionnaires to the community in Payu Village, Mootilango District, Gorontalo Regency. The sampling technique in this study used the calculation of the solvin formula with a sampling technique using purposive sampling of 86 respondents. The data analysis technique uses multiple linear regression. The results showed that Transparency and Accountability of Village Financial Management on the Level of Community Trust in village government in Payu Village, Mootilango District, Gorontalo Regency. The amount of influence of Transparency and Accountability on the Level of Community Trust in Village Government is 40.6% while the remaining 59.4% is influenced by variables that are not studied
Keseimbangan Karir dan Keluarga Bagi Wanita Pekerja pada Perspektif Manajemen Konflik Theresia Berlian Afrida; Prihatin Lumbanraja; Yeni Absah
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.v6i5.1388

Abstract

Working women have the potential to experience conflict in carrying out all of their roles. This conflict has the potential to cause organizational conflict so that it must be managed from both sides. This study aims to analyze conflict and conflict management from 2 perspectives, working women and organization. Qualitative research with a descriptive approach was conducted with in-depth interviews and documentation of key informants of working women, direct supervisors, and supporting informants, which were analyzed using interactive model data analysis techniques. In carrying out their roles, working women have made efforts to balance, but it’s difficult to do. Supporting factors are social support from family, spouses, and coworkers. Differences in perceptions with spouses and coworkers are an inhibiting factor. Organizations perceive role conflict in 2 perceptions, direct supervisors and field employees. In the perception of direct supervisors, role conflict in women doesn’t affect the performance of the field and the organization as a whole. In the perception of field employees, role conflict causes jealousy, reluctance, delegation of tasks, and difficulty carrying out assignments due to changing team arrangements. Supporting factors for the organization are the existence of a communication system in the organization regardless of hierarchy and the sharing of knowledge between leaders regarding employee characteristics and conflict management. Differences regarding the conditions and problems of employees become an obstacle for organization to determine treatment standards. Organizational conflict handling strategies carried out are using persuasive and collaborative leadership styles, open communication with employees, collaboration and compromise conflict management styles.
Analisis Pengaruh Transparansi dan Akuntabilitas terhadap Kepercayaan Publik Karneji Sumarlin Bucika Sormin; Syahyunan; Rina br. Bukit
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.v6i5.1389

Abstract

This research aims to analyze the influence of transparency and accountability on public trust in financial management in the church (a case study on the GKPI Special Congregation Sidorame). The research method used is quantitative with a descriptive approach to determine the extent of the influence of independent variables on dependent variables. The population in this study is the congregation of GKPI Special Congregation Sidorame, and the sample determination technique uses simple random sampling. The data source used is primary data collected through a questionnaire. Data analysis is conducted through descriptive analysis, research instrument test, classical assumption test, multiple linear regression analysis, and hypothesis testing using SPSS version 27. The results of the study explain that (1) transparency has a positive and significant effect on public trust, (2) accountability has a positive and significant effect on public trust, and (3) transparency and accountability simultaneously have a positive and significant effect on public trust.
Meningkatnya Penjualan UMKM Kabupaten Tuban : Dipengaruhi oleh Promosi, Harga, dan Kemampuan Beradaptasi dengan Teknologi Pemasaran : Studi pada UMKM yang Mendaftar di Aplikasi Grabfood Yahyaningtyas, Errina Eka; Rusdi Hidayat Nugroho
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.v6i5.1402

Abstract

Promotion carried out online is one of the effective marketing activities. Online promotions are currently growing rapidly in Indonesia, business people are starting to carry out online promotions by connecting with online marketing applications. One of the online applications currently being developed in Indonesia is the Grab application. Price is one component that can influence the sales of a product. The price of a product is seen from the quality of the product itself. By adapting to using online marketing applications, you can build and improve your business and maintain the reputation of your digital business. Increasing sales is what business people want. MSME business actors in Tuban Regency realize the importance of innovating new marketing strategies using digital-based technology which is increasingly being used effectively to expand market share. This research uses a quantitative approach. The sample in this study was the entire population, namely 141 respondents. The research method used was distributing questionnaires. Data analysis techniques using multiple linear regression analysis include analysis of validity, reliability, normality, multicollinearity, heteroscedasticity, R2 determination test, F test and T test, using SPSS 26 to process the data. These results show t-values ​​of 2.721 for promotion (<t-table 1.977), 2.632 for price (<t-table 1.977), 6.013 for adaptability to marketing technology (<t-table 1.977). ). All with significance less than 0.05. Therefore, Promotion, Price, Ability to Adapt to Marketing Technology have a significant positive effect on increasing sales. The F test produces an F value of 99.131 (>f-table 2.671) with a significance of 0.000 <0.05. Therefore simultaneously Promotion, Price, and Ability to Adapt to Marketing Technology have a significant effect on increasing sales. The conclusion of this research is that the independent variables promotion, price, adaptability of marketing technology partially have a significant positive effect on the dependent variable of increasing sales. Simultaneously promotion, price, and the ability to adapt to marketing technology have a significant effect on increasing sales.
Enterprise Risk Management (ERM), Biaya Modal dan Nilai Perusahaan Perbankan di Indonesia Amika Putri; Husaini
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.v6i5.1404

Abstract

The study aims to test the impact of the application of enterprise risk management (ERM) on the value of a company with capital cost as an intervening variable. The population in this study is a banking company listed on the Indonesian Stock Exchange during 2017-2021. Using purposive sampling methods obtained samples of 43 banks or a bank of 204 observations. The data analysis method used is regression analysis. Based on the results of the test the hypothesis shows that the application of ERM has a positive effect on the value of the company, but the implementation of the ERM does not have an effect on capital costs, nor does the cost of capital have an impact on the company's value, so that the variable of capital costs is not as a mediation of relationship of application ERM and company value.
Analisis Komoditi Ekonomi Non Migas yang Potensial Sebagai Pengembangan Sektor Unggulan di Desa Kalangan: SWOT Analisis Nugraha, Rizki Bayu; Saputra, Ardian Gilang; Khusnayan, Belayunisa Risqi
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.v6i5.1409

Abstract

Law Number 6 of 2014 concerning village regulation is designed to support the development of village potential and assets in order to improve shared prosperity and encourage economic growth in village communities. This provides an opportunity for each village to optimize all its potential. It is important to note that Kalangan Village, located in Klego District, Boyolali Regency, faces challenges in maximizing its natural potential. In this context, this research aims to identify and map the potential of Kalangan Village, using a qualitative approach strengthened by SWOT, IFE and EFE analysis. Several problems found from the results of this research include: 1) lack of product innovation; 2) Lack of access to technology and resources to manage waste efficiently; 3) lack of citizen creativity in marketing; 4) Lack of community outreach and training regarding technological advances; 5) Lack of knowledge about environmentally friendly ways to manage sawdust waste. The results of field observations show that Kalangan Village is very suitable for developing a charcoal briquette product business as a solution to utilize existing potential. With this approach, Kalangan Village can minimize the problems found. Strategic recommendations involve entrepreneurship training, collaboration between stakeholders, and government support. By implementing this solution, it is hoped that Kalangan Village can optimize non-oil and gas economic potential, improve community welfare, and achieve environmental sustainability.
Strategi Pemasaran Soe Studio Jombang Melalui Marketing Mix 4p Guna Meningkatkan Keputusan Pembelian Rizky Amalia; Nugroho, Rusdi Hidayat
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.v6i5.1410

Abstract

The increasingly sophisticated development of world technology means that all countries in the world must be able to keep up with the times. One area that is currently being intensively developed is the economic sector. The development of the Indonesian economy is currently experiencing quite a significant increase. MSMEs are one of the economic sectors that have an important role in the development of the Indonesian economy. Before going any further, every company must determine the marketing strategy that will be used to run its business. This research aims to help Soe Studio Jombang MSMEs to analyze the application of the 4P marketing mix to Soe Studio Jombang consumer purchasing decisions. In this research, the type of research used is associative research with a quantitative approach. The population and sample in this research are Soe Studio Jombang consumers with a population of 1,500 with ages <25 years - >45 years. The sampling technique used in this research was nonprobability sampling with a purposive sampling method. The types of data used in this research are primary data and secondary data. The data collection method in the research used a questionnaire. The analysis technique used was multiple linear regression analysis. The research results show that the F test calculation simultaneously shows that the significant value is 0.000 < 0.05 and the calculated F value is 39.854 > F table 2.466, meaning there is an influence on purchasing decisions. In the partial t test calculation, it is known that the Sig value for the influence of X1 on Y is 0.000 < 0.05 and the calculated t value is 4.777 > t table 1.985 so it can be concluded that there is an influence. The Sig value for the influence of X2 on Y is 0.823 > 0.05 and the calculated t value is -0.225 < t table 1.985 so it can be concluded that there is no influence. The Sig value for the influence of X3 on Y is 0.000 < 0.05 and the calculated t value is 5.845 > t table 1.985 so it can be concluded that there is an influence. The Sig value for the influence of X4 on Y is 0.715 > 0.05 and the t value is 0.715 < t table 1.985 so it can be concluded that there is no influence. Simultaneously the independent variables product, price, promotion, place have a significant effect on the dependent variable on purchasing decisions. Partially, the independent variable product has a significant effect on the dependent variable on purchasing decisions. Partially, the independent variable price does not have a significant effect on the dependent variable on purchasing decisions. Spatially, the independent variable promotion has a significant effect on the dependent variable on purchasing decisions. Partially, the independent variable place has no significant effect on the dependent variable on purchasing decisions.

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