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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 2,235 Documents
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Pengaruh Struktur Tata Kelola Perusahaan dan Efektivitas Komite Audit terhadap Kinerja Keuangan Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Nur Rofiah, Aulia; Kentris Indarti, Maria Goretti
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 8 No. 4 (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.v8i4.11450

Abstract

This study examines the influence of the proportion of independent directors, CEO duality practices, the proportion of independent commissioners, and the effectiveness of the audit committee on the company's financial performance. The population in this study consists of banking companies listed on the Indonesia Stock Exchange for the 2022-2024 period. There were 42 banking companies that met administrative requirements and were actively listed on the IDX during this period, and the sample used in this study consisted of 42 companies. The analysis technique used in this study is multiple linear regression. The results of the study indicate that independent directors have a negative but insignificant effect on financial performance, CEO duality has a negative but insignificant effect on financial performance, independent commissioners have a negative but insignificant effect on financial performance, the audit committee has a positive but insignificant effect, while leverage has a negative but insignificant effect on financial performance.
Analisis Bibliometrik Penelitian Abnormal Return dan Event Study pada Pasar Saham Syariah Rahmayanti, Fetty Nur; Huda, Nurul
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 8 No. 4 (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.v8i4.11453

Abstract

This study aims to map and evaluate the development of research on abnormal return and event study in the Islamic stock market using a bibliometric approach. Bibliographic data were collected from Google Scholar through Publish or Perish (PoP) software version 8.17.4863.9118, covering publications from 2020 to 2025, resulting in 350 relevant journal articles. The data were analyzed using VOSviewer version 1.6.20 to identify publication trends, author collaboration networks, and keyword co-occurrence patterns. The results reveal a significant increase in research output, particularly in the post-pandemic period, indicating growing academic interest in Islamic capital markets. The dominant research themes focus on market reaction, Islamic stock indices, and event study methodologies, while author collaboration remains relatively limited and regionally clustered. Furthermore, keyword analysis highlights emerging research directions, including the integration of environmental, social, and governance (ESG) aspects, as well as risk and volatility analysis in the context of Shariah-compliant stocks. This study contributes to the literature by providing a comprehensive overview of the intellectual structure and evolution of abnormal return and event study research in Islamic stock markets. The findings are expected to serve as a reference for future academic research and to support policymakers and practitioners in developing evidence-based strategies for the Islamic capital market.
Strategi Membangun Brand Image Guna Peningkatan Daya Saing di Sekolah SMA Yadika 6 Permana, Imron
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 8 No. 4 (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.v8i4.11458

Abstract

This study aims to analyze strategies for building brand image to enhance the competitiveness of educational institutions at SMA Yadika 6. The research is motivated by the increasingly competitive educational environment, particularly in urban areas, which requires schools not only to improve educational quality but also to establish a strong and credible institutional image. Brand image is considered a strategic factor that influences public trust and attracts prospective students. This research employs a qualitative approach using a descriptive method. Data were collected through in-depth interviews, observations, and documentation. Research informants included the school principal, education supervisors, quality assurance teams, student affairs coordinators, admissions committee heads, students, alumni, parents, and parents from competing schools. Data analysis was conducted using the Miles and Huberman interactive model, consisting of data reduction, data display, and conclusion drawing. The findings indicate that the brand image of SMA Yadika 6 is developed through strengthening the quality of educational services, fostering academic and non-academic achievements, reinforcing school culture, and utilizing digital media as communication and promotional tools. Strategies to build and maintain brand image are implemented in an integrated manner through improving human resource quality, managing flagship programs, and strengthening relationships with parents and alumni. The implications of these strategies are reflected in increased public trust, positive perceptions of the school, and enhanced institutional competitiveness amid inter-school competition.
Pengaruh Social Media Celebrity terhadap Perilaku Pembelian Impulsif di E Commerce dengan Attitude Toward Online Impulse Buying sebagai Mediator pada Generasi Z Digital Native Khoirul Muna, Muhammad Wildan; Hamdi, Muhammad
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 8 No. 4 (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.v8i4.11484

Abstract

This study aims to examines the influence of social media celebrities on online impulse buying behavior with attitude toward online impulse buying as a mediating variable among Generation Z digital natives in Indonesia. The study uses a quantitative approach with an explanatory design. Data were collected through an online survey of 177 Generation Z respondents who actively use social media and e-commerce. Data analysis was performed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results show that social media celebrities have a positive and significant effect on attitudes toward online impulse buying and online impulse buying behavior. In addition, attitudes toward online impulse buying have a significant effect on online impulse buying behavior and partially mediate the relationship between social media celebrities and online impulse buying behavior. These findings indicate that the influence of influencers is not only emotional but also shapes consumers' evaluative attitudes toward impulsive buying. Theoretically, this study expands the application of the Stimulus Organism Response (SOR) framework by placing attitude as an internal cognitive mechanism. Practically, the results of this study have implications for digital marketers in designing more effective influencer endorsement strategies.
Pengaruh Stigma Sosial, Revitalisasi Pasar, Dukungan Pemerintah dan Akses Fasilitas Terhadap Kepuasan Pedagang di Pasar Mama-Mama Papua Kota Jayapura Hasmawati, Hasmawati; Rachmawati, Ike Kusdyah; Handoko, Yunus
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 8 No. 4 (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.v8i4.11485

Abstract

This study aims to analyze the effects of social stigma, market revitalization, government support, and facility access on the satisfaction of Indigenous Papuan women traders at the Mama-Mama Papua Market in Jayapura City. A quantitative approach was employed using a survey method with active traders as respondents. Data were collected through structured questionnaires and analyzed using multiple linear regression to examine both partial and simultaneous effects among variables. The results indicate that market revitalization and facility access have positive and significant partial effects on trader satisfaction, while social stigma and government support do not show significant partial effects. Nevertheless, all variables simultaneously have a significant effect on trader satisfaction, with facility access emerging as the most dominant factor. These findings highlight that satisfaction in affirmative traditional markets is primarily shaped by structural and functional conditions directly experienced in daily trading activities. The study offers policy-relevant insights for managing people-centered traditional markets grounded in social justice and local wisdom.
Pengaruh Partisipiasi Anggaran, Budaya Organisasi, Motivasi Kerja Terhadap Kinerja Pengelolaan Keuangan pada Organisasi Perangkat Daerah Kota Semarang Susilaningsih, Sujiati; Sudarsi, Sri
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 8 No. 4 (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.v8i4.11490

Abstract

This study aims to analyze the influence of budget participation, organizational culture, and work motivation on the performance of regional financial management in the Regional Apparatus Organizations (OPD) of Semarang City. This study uses a quantitative approach with a survey method. The study population was all 207 OPD employees of Semarang City, with a sample of 136 respondents determined using proportional random sampling techniques. Data were collected through questionnaires and analyzed using multiple linear regression. The results show that budget participation, organizational culture, and work motivation partially and simultaneously have a positive and significant effect on financial management performance. The coefficient of determination value of 82.8% indicates that the independent variables have a strong contribution in explaining variations in financial management performance. This finding emphasizes the importance of employee involvement, strengthening organizational culture, and increasing work motivation in supporting effective and accountable regional financial management.
Pengaruh Kompetensi dan Independensi Aparat Pengawas Interns Pemerintah (APIP) Terhadap Efektivitas Audit Internal pada Inspektorat Daerah Kabupaten Sukabumi Natanael, Cliff; C. Putra, Vicky Dzaky
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 8 No. 4 (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.v8i4.11505

Abstract

The implementation of good governance principles in local government administration requires an effective, professional, and independent internal control system. Government Internal Supervisory Apparatus (Aparat Pengawasan Intern Pemerintah – APIP) plays a strategic role in ensuring accountability and transparency in regional financial management. However, the effectiveness of internal auditing still faces various challenges, particularly related to auditor competence and independence. This study aims to analyze the effect of APIP competence and independence on internal audit effectiveness at the Regional Inspectorate of Sukabumi Regency. This research employs a quantitative approach using primary data collected through questionnaires distributed to APIP personnel. Data analysis was conducted using multiple linear regression analysis. The results indicate that APIP competence has a positive and significant effect on internal audit effectiveness. Furthermore, APIP independence also has a positive and significant effect on internal audit effectiveness. Simultaneously, competence and independence significantly influence internal audit effectiveness. These findings emphasize that internal audit effectiveness is strongly determined by the synergy between auditors’ professional competence and independence. Therefore, enhancing auditor competence through continuous training and strengthening auditor independence within the organizational structure are essential strategies to reinforce the internal audit function in local government.
Analisis Tingkat Akurasi Penetapan Nilai Jual Objek Pajak Bumi dengan Harga Pasar Tanah Menggunakan Metode Assessment Sales Ratio: Studi Empiris di Kecamatan Cisaat Kabupaten Sukabumi Sarwa Adhigana, Jodhistira; Sastradipraja, Usman
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 8 No. 4 (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.v8i4.11506

Abstract

This study aims to analyze the level of accuracy, uniformity, and the tendency toward regressivity or progressivity in the determination of Land Tax Object Sales Value (Nilai Jual Objek Pajak/NJOP) compared to land market values in Cisaat District, Sukabumi Regency. The research employs a descriptive qualitative approach using the Assessment Sales Ratio (ASR) method as an analytical tool to evaluate the conformity between NJOP and land market prices. The data were obtained from 33 land sale transactions conducted in 2024, which were selected based on applicable regulatory criteria. The results indicate that most land NJOP values in Cisaat District remain below market values, resulting in a relatively low level of accuracy that does not meet the standards recommended by the Directorate General of Taxes and the International Association of Assessing Officers (IAAO). Furthermore, the uniformity of NJOP determination across regions is found to be low, as reflected by significant disparities in ASR values. The study also reveals a regressive tendency in NJOP determination, where properties with lower market values are subject to higher effective tax burdens compared to higher-value properties. These findings highlight the need for periodic reappraisal and systematic updating of the NJOP database to enhance tax equity and optimize local revenue from Rural and Urban Land and Building Tax (PBB-P2).
Pengaruh Frekuensi Rapat Komite Audit, Ukuran Dewan Komisaris Independen, dan Kompensasi Eksekutif Terhadap Pengungkapan Hal Utama Audit Hilda Wenimeliarita, Birgitta; Amalina, Nurhafifah
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 8 No. 4 (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.v8i4.11511

Abstract

This study aims to analyze the effect of Audit Committee Meeting Frequency, the Size of Independent Commissioners, and Company Complexity on the disclosure of Key Audit Matters, with Company Size and Company Complexity as control variables. The sample was selected using purposive sampling based on secondary data, namely financial statements and annual reports of non-cyclical subsector companies listed on the Indonesia Stock Exchange (IDX) during the period 2022–2024. The final sample consists of 62 companies, resulting in 186 observations, which were analyzed using EViews 9. The results indicate that executive compensation has a significant effect on the disclosure of Key Audit Matters. This finding suggests that executive compensation provided by the company to key management personnel can offer additional information to external auditors, enabling them to expand audit procedures when considering topics to be disclosed as Key Audit Matters.
Pengaruh Citra Merek dan Word Of Mounth (WOM) Terhadap Loyalitas Pelanggan dengan Kepuasan Sebagai Mediasi Aditia Ramadhan, Biyan; Tjahjaningsih, Endang
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 8 No. 4 (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.v8i4.11514

Abstract

This study examines the effect of brand image and word of mouth on customer loyalty, with customer satisfaction as a mediating variable at Rizka Hijab Tasikmalaya. The research aims to provide practical insights for management in designing marketing strategies that enhance customer satisfaction and long-term loyalty. A quantitative explanatory approach was employed. The population consisted of all customers of Rizka Hijab Tasikmalaya, with 107 respondents selected using non-probability sampling. Data were collected through questionnaires that had passed validity and reliability testing. The analysis used multiple regression and the Sobel test to evaluate both direct and indirect effects among variables. The findings show that brand image has a positive and significant effect on customer satisfaction, while word of mouth does not significantly influence satisfaction. Brand image does not directly affect customer loyalty, whereas word of mouth and customer satisfaction both have positive and significant effects on loyalty. Furthermore, customer satisfaction mediates the relationship between brand image and loyalty but does not mediate the relationship between word of mouth and loyalty. These results highlight the strategic importance of strengthening brand image and maintaining customer satisfaction to build sustainable customer loyalty.

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