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Dedi Junaedi
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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 Komunikasi Pemasaran Digital dan Electronic Word Of Mouth (E-Wom) Terhadap Keputusan Berkunjung pada Ekowisata Mangrove Wonorejo Surabaya Herawati, Andry; Syahputra, Fandy; Lestari, Damajanti 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.v8i4.11562

Abstract

This study investigates how digital marketing communication and electronic word of mouth (e-WOM) shape tourists’ decisions to visit Wonorejo Mangrove Ecotourism in Surabaya. The research was conducted using a quantitative design with a causal–associative framework, involving 96 respondents selected through purposive sampling. Data were gathered using a structured Likert-scale questionnaire and processed using multiple linear regression analysis. The findings demonstrate that digital marketing communication and e-WOM collectively exert a statistically significant and positive influence on tourists’ visiting decisions. In addition, each variable independently contributes a significant positive effect to the decision-making process. The determination coefficient reveals that a substantial portion of variance in visiting decisions is accounted for by the combined role of digital marketing communication and e-WOM. These results underline the critical role of strengthening digital communication strategies and systematically managing online consumer-generated content to improve destination attractiveness and encourage tourist visitation in ecotourism contexts.
F Transparansi dan Akuntabilitas: Pilar Tata Kelola dalam Keuangan Islam. Nursupa’ah, Nursupa’ah; Yusup, Muhamad; Kaherani, Hj. Siti 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.v8i4.11573

Abstract

                Robust governance constitutes a crucial foundation for the sustainability and competitiveness of the Islamic financial industry. This study aims to analyze the role of transparency and accountability as two main pillars of Islamic financial governance, focusing on their implementation, effectiveness, and impact. The discussion is centered on three key research questions: (1) the implementation and challenges of transparency and accountability in profit-sharing products (mudharabah and musyarakah), (2) the effectiveness of the Sharia Supervisory Board (SSB) in ensuring sharia accountability and transparency and its influence on public trust, and (3) the significant impact of disclosure transparency and accountability levels on financial performance and institutional stability. The literature review indicates that although the implementation of transparency and accountability in profit-sharing products faces challenges such as information asymmetry and accounting complexity, the effectiveness of the SSB—supported by independence and competence—has proven to be a catalyst for enhancing public trust. Furthermore, commitment to transparency and accountability is not merely a fulfillment of sharia principles but is also positively correlated with improved financial performance (such as profitability) and institutional stability through mechanisms that reduce the cost of capital and enhance resilience to crises. The study concludes that strengthening these two pillars represents a sustainable business strategy. Accordingly, recommendations are proposed for Islamic financial institutions, regulatory authorities, Sharia Supervisory Boards, and the public to synergistically promote more transparent and accountable governance practices in order to realize an Islamic financial system that is not only profitable but also resilient and trusted.
Mendorong Pembelian Hijau: Peran Mediasi Brand Image, Trust, dan Loyalty dalam Sustainable Marketing di Body Shop, Malang Danesty Deccasari, Dwi
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.v8i4.11593

Abstract

This research is a quantitative study with a survey approach that aims to examine the indirect effect of Sustainable Marketing on Sustainable Purchasing through the mediating variables of Brand Loyalty, Brand Trust, and Brand Image. Data were analyzed using the Partial Least Squares Structural Equation Modeling (PLS-SEM) method with bootstrapping techniques to test the significance of the relationship between variables. The results of the analysis show that the indirect effect through Brand Loyalty (t = 3.072; p = 0.001) and Brand Trust (t = 2.942; p = 0.002) is significant, proving the effective role of both variables as mediators. Conversely, the indirect effect through Brand Image is not significant (t = 0.675; p = 0.250), indicating that Brand Image does not function as a strong mediating pathway. These findings confirm the importance of Brand Loyalty and Brand Trust in bridging Sustainable Marketing with sustainable purchasing behavior, which emphasizes the importance of building emotional relationships and trust in sustainable marketing strategies.
Pengaruh Social Influence dan Live Streaming Terhadap Keputusan Pembelian Melalui Customer Engagement: Studi pada Produk Glad2glow Juliyanti, Juliyanti; Fauzan, Rizky; Listiana, Erna; Afifah, Nur; Setiawan, Harry
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.v8i4.11606

Abstract

This research aims to analyze the influence of Live streaming and social influence on the purchase decision of imported skincare products through customer engagement mediation on e-commerce platforms in Indonesia. The research was conducted in Indonesia in November - January 2026. This research is a quantitative study with purposive sampling of 165 consumers of Glad2Glow products who actively follow live streaming. Data was analyzed through Structural Equation Modeling–Partial Least Squares (SEM-PLS) with SmartPLS 4.0. The results show that Customer engagement has a significant positive effect on purchasing decisions. Live streaming has a significant positive effect both directly on purchasing decisions and indirectly through customer engagement. Social influence has a significant positive effect both directly on purchasing decisions and indirectly through customer engagement. This finding confirms the S-O-R model in live streaming, confirming the crucial role of digital interaction and social validation in building consumer engagement that drives purchase conversion. This research is expected to be able to provide theoretical and practical contributions to digital marketing strategies in the Indonesian collectivistic market.
Peran Manajemen Risiko dalam Pengembangan Layanan Pergudangan Modern: Studi pada Secure Stash Tjandra, Caecilia Austin Flacia; Indradewa, Rhian; Edi Hamdi; Iskandar, Muhammad Dhafi
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.v8i4.11610

Abstract

In order to preserve sustainability and accomplish organizational strategic goals, risk management is crucial, particularly for businesses involved in logistics and warehousing. This study uses the ISO 31000:2018 framework to examine how risk management is applied in Secure Stash. Implementing risk management helps the organization achieve its short-, medium-, and long-term objectives, including boosting partner and customer trust, operational effectiveness, and business sustainability, while also safeguarding it from internal and external threats. The ISO 31000:2018 risk management framework, which comprises risk management principles, structures, and processes, was applied in this study using a qualitative descriptive methodology. The study's findings demonstrate that applying integrated, organized, and sustainable risk management concepts can boost risk management efficacy and aid in the strategic decision-making of the business. Improved organizational performance and operational stability are other benefits of incorporating risk management into all corporate operations. The study's conclusion demonstrates how applying risk management based on ISO 31000:2018 on Secure Stash offers a methodical and flexible framework for handling the changing dynamics of the business environment. In order to keep their risk management system up to date with changes in strategy, technology, and external circumstances, businesses are recommended to keep evaluating and improving it.
Peran Mediasi Present bias dan Mental accounting pada Pengaruh Adopsi Buy Now Pay Later (BNPL) terhadap Keputusan Pembelian Gen Z Alamsyah, Faiz; 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.v8i4.11624

Abstract

This study aims to examine the effect of Buy Now Pay Later (BNPL) usage on Gen Z’s Keputusan Pembelians by incorporating present bias and mental accounting as mediating variables. A quantitative research design was employed using a survey method involving 169 Gen Z respondents, aged 18–28 years, who had used BNPL services at least once within the last six months, thereby representing active BNPL users among Gen Z. Data were collected through an online questionnaire and analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS). Hypothesis testing and mediation effects were assessed using the bootstrapping procedure, which applies resampling techniques to generate robust estimates of path coefficients, t-statistics, and p-values. The results indicate that BNPL adoption has a positive and significant effect on Keputusan Pembelians. Furthermore, mediation analysis confirms that present bias and mental accounting significantly mediate the relationship between BNPL adoption and Keputusan Pembelians, suggesting that consumer psychological mechanisms play a crucial role in amplifying the impact of BNPL on Gen Z’s purchasing behavior. These findings contribute theoretically to the development of behavioral economics by elucidating the role of cognitive biases in digital financial services. Practically, the results provide insights for FinTech companies and regulators in the digital financial sector to design marketing strategies and consumer protection policies that promote more responsible BNPL usage.
Pengaruh Green Leadership dan Budaya Organisasi Terhadap Lingkunga Siswa Amalin Dwi Annisa Putri; Bidayati, Utik
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.v8i4.11634

Abstract

This study aims to determine the influence of green leadership and organizational culture on students' environmental behavior at SMA Muhammadiyah 1 Prambanan, both partially and simultaneously. The method used is descriptive analysis with a quantitative approach. Data were collected through questionnaires with a total of 100 students selected using a simple random sampling technique. Data analysis was carried out using multiple linear regression with the help of the SPSS program. The results of the study indicate that green leadership has a positive and significant effect on students' environmental behavior. Organizational culture is also proven to have a positive and significant effect on students' environmental behavior. Simultaneously, green leadership and organizational culture have a significant effect on students' environmental behavior. This study shows that the implementation of environmentally oriented leadership and an organizational culture that supports environmental awareness play an important role in shaping students' environmentally friendly behavior at school.
Pengelolaan dan Kuantisasi Umpan Balik Terbuka dalam Evaluasi Kepuasan Pengguna Aplikasi Darisini Nurul Afyna, Aisyah; Darmayantie, Astie
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.v8i4.11644

Abstract

Darisini is a digital platform based on Islamic values that provides various da’wa activities, communities, and collaborative initiatives for social good. Evaluating user satisfaction is essential to ensure that the application meets user needs. This study aims to analyze the level of user satisfaction with the Darisini application and to quantify open-ended feedback in order to identify aspects that require improvement. This research adopts a mixed-method approach with a convergent design. Quantitative data were collected through a structured questionnaire based on the Technology Acceptance Model (TAM) and End User Computing Satisfaction (EUCS). Meanwhile, qualitative data were obtained from open-ended feedback provided by respondents, particularly for indicators with low satisfaction scores. Quantitative data were analyzed using descriptive statistics, while qualitative data were examined through text preprocessing, aspect grouping, sentiment identification, and frequency quantification of feedback for each aspect. The results indicate that overall user satisfaction with the Darisini application falls within the very satisfied category. However, the quantification of open-ended feedback reveals several aspects that still require improvement, particularly in terms of usability and content relevance. These findings are expected to serve as a basis for feedback management and future development of the Darisini application.
Pengaruh Stabilitas Keuangan, Ketidakefektifitas Pengawasan, Auditor Switching, dan Tekanan Eksternal terhadap Kecurangan Laporan Keuangan: Studi Empiris pada Perusahaan Badan Usaha Milik Negara yang Terdaftar di BEI Tahun 2019–2023 Mayang Aysha, Raja; Hardi, Hardi; Hariyani, Eka
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.v8i4.11647

Abstract

Financial statement fraud is the deliberate disclosure of a company's financial condition with material misstatements intended to deceive users of the financial statements for personal gain (Association of Certified Fraud Examiners (ACFE), 2020). This research aims to explore the impact of financial stability, ineffective monitoring, auditor switching, and external pressure on financial statement fraud. It focuses on BUMN companies listed on the Indonesia Stock Exchange (IDX) in 2019-2023. The sample selection in this study used a nonprobability sampling method. The number of sample companies was fixed, namely 24 companies. The data analysis method used was multiple linear regression. The results of the study indicate that financial stability, ineffective monitoring, and external pressure have a significant effect on financial statement fraud. Meanwhile, auditor switching has no significant effect on financial statement fraud.
Analisis Penggunaan Blockchain Terhadap Transparansi dan Keamanan Laporan Keuangan Syariah Rindiani, Hesty; Yudistira, Era; Nisa, Thoyibatun
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.v8i4.11648

Abstract

This study aims to analyze the role of blockchain technology in enhancing the transparency and security of Islamic financial reporting. The research employs a descriptive quantitative approach with a library research design, examining journals, books, and regulations related to blockchain and Islamic accounting. The findings reveal that blockchain, with its characteristics of decentralization, transparency, and immutability, addresses the limitations of conventional financial reporting, which is often historical and prone to manipulation. A synthesis of previous studies also reinforces the view that blockchain adoption strengthens accountability, reliability, and compliance of financial reports with Islamic principles. This study contributes to the development of digital-based Islamic accounting theory and provides practical implications for Islamic financial institutions and regulators. However, its limitation lies in relying solely on literature review, suggesting that future research should empirically test the effectiveness of blockchain in Islamic financial reporting practices.

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