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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 2,309 Documents
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Analisis Penggunaan Blockchain Terhadap Transparansi dan Keamanan Laporan Keuangan Syariah Hesty Rindiani; Era Yudistira; Thoyibatun Nisa
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.
Dampak Kebijakan Diskon Tarif Listrik Terhadap Konsumsi Listrik di Kota Semarang Nabila Dwi Astuti; Deky Aji Suseno
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.v8i4.11655

Abstract

This study aims to analyze the impact of the 50% electricity tariff discount policy on household electricity consumption in Semarang City using income, number of dependents, and ownership of electronic devices as variables. This study uses a quasi-qualitative analysis method with the help of Nvivo 12 software. The data used are primary data with data collection methods, namely questionnaires and interviews with 101 informants of prepaid customers of class R-1 (450 VA, 900 VA, 1,300 VA, and 2,200 VA) in Semarang City. The results of this study indicate that the electricity tariff discount policy affects changes in the amount and pattern of electricity consumption in Semarang City. In addition, the income variable affects the ability and decision to consume electricity. The number of dependents affects electricity consumption based on the tendency of members who are active at home. Ownership of electronic devices also affects changes in electricity use, ranging from more flexible use to continuing to save. Overall, the 50% electricity tariff discount policy has been proven to have a significant impact on household electricity consumption in Semarang City which is influenced by the economic and demographic characteristics of the household..
Pengaruh Tingkat Keuntungan, Literasi Keuangan Syariah dan Religiusitas Terhadap Minat Investasi Emas Syariah di Kalangan Generasi Z Kabupaten Jepara Richa Armelia Rokhmah; Edi Susilo
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.v8i4.11673

Abstract

The objective of this study is to examine the effect of return rate, Islamic financial literacy, and religiosity on the intention to invest in Sharia-compliant gold among Generation Z in Jepara Regency. The novelty of this study lies in integrating Islamic financial literacy and religiosity within the context of Sharia-compliant gold investment among Generation Z in Jepara Regency, which has rarely been examined simultaneously. In addition, this study employs a survey-based quantitative approach focusing on investment intention through digital platforms, thereby offering a new perspective on the investment behavior of a technologically literate and religiously oriented young generation. This study uses a quantitative approach with a survey method to analyze the effect of return rate and knowledge on investment intention. The data used are primary data obtained from Generation Z respondents through questionnaire distribution. The population of this study consists of Generation Z in Jepara Regency who are actively engaged in investment activities. The sampling technique employed is purposive sampling, with a total sample of 95 Generation Z respondents in Jepara Regency. Data were collected using a Likert-scale questionnaire. The analytical technique applied is multiple linear regression analysis using SPSS version 26. The results indicate that the return rate has a positive and significant effect on the intention to invest in Sharia-compliant gold. Islamic financial literacy has a positive and significant effect on the intention to invest in Sharia-compliant gold. Religiosity also has a positive and significant effect on the intention to invest in Sharia-compliant gold.
Pengaruh Citra Merek dan Pencarian Variasi Terhadap Niat Beli Ulang: Peran Mediasi Kepuasan Pelanggan: Kasus pada Konsumen Lipstik wardah Reinaldo Dede Putra; Muhammad Irfani Hendri; Harry Setiawan; Nur Afifah; Ahmadi Ahmadi
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.v8i4.11685

Abstract

This study aims to determine the effect of Brand Image and Variety Seeking on Repurchase Intention among Wardah lipstick customers in Indonesia, with Customer Satisfaction as a mediator. This study used a quantitative approach with a causal associative approach. The population of this study was Indonesian women who have used Wardah lipstick. The sample size was 225 people, using a non-probability sampling technique with a purposive sampling method and processed using SEM-PLS 4.0. Theoretically, this study contributes to enriching the literature and simultaneously provides practical benefits as a reference for Indonesian cosmetics manufacturers in formulating strategies to increase repurchase intention by optimizing customer satisfaction. The results indicate that Brand Image has a significant positive effect on customer satisfaction and Repurchase Intention. Variety Seeking has a significant negative effect on Customer Satisfaction and Repurchase Intention. Customer Satisfaction has a significant positive effect on Repurchase Intention. Furthermore, Customer Satisfaction significantly mediates the influence of Brand Image and Variety Seeking on Repurchase Intention. These findings emphasize the importance of creating sustainable customer satisfaction to foster repurchase intention.
Strategi Peningkatan Kinerja Operator Desa dalam Penyaluran Bantuan Sosial di Wilayah Kecamatan Kalinyamatan Kabupaten Jepara Tatik Marwati; Mamik Indaryani; Joko Utomo
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.v8i4.11691

Abstract

This study aims to describe the strategy for improving the performance of village operators in distributing social assistance in the Kalinyamatan District, Jepara Regency. This research method uses Qualitative Methodology with a descriptive approach by conducting interviews with 12 informants including village heads, village operators and beneficiary families. The results of this study state that the main duties and functions of village operators in the Kalinyamatan District, Jepara Regency in distributing social assistance are focused on data management to ensure it is on target. The process of inputting social assistance data to KPM in the Kalinyamatan District, Jepara Regency is carried out in stages through the integrated SIKS-NG system managed by the Ministry of Social Affairs. The results of the identification of internal and external factors of village operators in distributing social assistance in the Kalinyamatan District, Jepara Regency using SWOT analysis can optimize efficiency, data validity, and accuracy of social assistance targets. The strategy for improving the performance of village operators in the Kalinyamatan District, Jepara Regency is focused on strengthening technical capacity, updating data, and increasing transparency.
Pengaruh Transformasional Leadership Terhadap Employee Performance yang Dimediasi oleh Organization Citizen Behavior (OCB) dan Work Motivation pada Pegawai Kantor Kecamatan Jepara Rahmawati Hadiastutik; Joko Utomo; Supriyono Supriyono
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.v8i4.11692

Abstract

This research analysis the influence of Transformational Leadership on Employee Performance mediated by Organizational Citizenship Behavior (OCB) and Work Motivation on employees of the Jepara District Office. The study uses a quantitative approach with a causality survey method. The study population includes all employees of the Jepara District Office with a total sampling technique. Data collection was carried out through questionnaires and analyzed using the Partial Least Square–Structural Equation Modeling (PLS-SEM) method with the help of SmartPLS 3 software. The results of the research indicate that Transformational Leadership has a positive and significant effect on OCB and Work Motivation. Work Motivation has a positive and significant effect on Employee Performance and is proven to mediate the relationship between Transformational Leadership and Employee Performance. Conversely, OCB has no significant effect on Employee Performance and cannot act as a mediating variable. The research model indicates that Employee Performance can be explained by 68.8% of the variables in the model. This research concludes that improving employee performance is more effective through strengthening work motivation supported by transformational leadership than through extra-role behavior (OCB).
Implementasi Penanganan Anak Tidak Sekolah dan Hambatan Sosial Ekonomi Kultural di Kawasan Pesisir Kelurahan Bulu Tri Susilowati; Mamik Indaryani; Joko Utomo
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.v8i4.11694

Abstract

This study aims to analyze the implementation of handling Out-of-School Children (ATS) through the Yuk Sekolah Maneh (YSM) Movement and identify the social, economic, and cultural barriers affecting it in the coastal area of Bulu Village, Jepara. The background of this research is the increasing number of ATS from 20 people (2023) to 31 people (2025). The research uses a descriptive qualitative approach with data collection techniques through in-depth interviews, observation, and documentation. Data analysis used the interactive model of Miles and Huberman and Fishbone diagrams. The results show that the implementation of the YSM program is not optimal due to complex and interrelated barriers. Economic barriers in the form of structural poverty force children to work. Social barriers are reflected in weak parental supervision and peer influence. Cultural barriers are seen in the pragmatic views of coastal communities who consider work more important than school. From the government side, budget limitations and weak inter-agency coordination are the main obstacles. This study recommends improvement policy strategies including strengthening integrated data collection, differentiation of educational services, family economic empowerment, and strengthening multi-stakeholder coordination.
Pengaruh Perceived Value dan Event Quality terhadap Revisit Intention dengan Satisfaction sebagai Variabel Mediasi: Studi pada Event Car Free Day Puput Lestari; Yulyanti Fahruna; Ahmadi Ahmadi; Harry Setiawan; Wenny Pebrianti
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.v8i4.11699

Abstract

Car Free Day (CFD) has transformed into a strategic public space that not only encourages a healthy lifestyle but also becomes a massive socio-economic recreation arena. However, high visitor numbers do not guarantee the sustainability of the event, indicating challenges in managing the quality of the experience to build long-term loyalty. This study aims to analyze the influence of Event Quality and Perceived Value on the Revisit Intention of CFD visitors in Indonesia, with Satisfaction as a mediating variable. The research method uses a causal quantitative approach. Data were collected from 220 CFD visitors in various cities in Indonesia and analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS). The theoretical contribution of this study strengthens the Stimulus-Organism-Response (SOR) paradigm by proving that the variables Perceived Value and Event Quality act as stimuli that significantly influence visitors' internal conditions (Satisfaction) to produce a behavioral response in the form of Revisit Intention. The practical contribution of this study provides input for CFD managers to prioritize improving the quality of event attributes and functional value to create sustainable visitor satisfaction. The results of this study indicate that satisfaction plays a central role in mediating the relationship between quality and value attributes and revisit intention.
Pengaruh Tax Avoidance, Ukuran Perusahaan, dan Debt to Equity Ratio Terhadap Cost of Debt pada Perusahaan Manufaktur Sebsektor Aneka Industri yang Terdaftar di Bursa Efek Indonesia Tahun 2022-2024 Puput Aprilia Sinaran; Rihfenti Ernayani; Butet Wulan Trifina
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.v8i4.11713

Abstract

This study aims to determine the effect of tax avoidance, company size, and the debt-to-equity ratio on the cost of debt in manufacturing companies in the miscellaneous industry subsector listed on the Indonesia Stock Exchange for the period 2022–2024. The sampling technique used purposive sampling with secondary data in the form of the companies' annual financial reports. Data analysis was performed using descriptive statistical tests, classical assumption tests, multiple linear regression analysis, and hypothesis testing using SPSS 25.The results indicate that tax avoidance and the debt-to-equity ratio influence the cost of debt, while company size does not.
Pengaruh Customer Orientation dan Competitor Orientation Terhadap Sme Performance dengan Innovation Capability Sebagai Variabel Intervening pada UKM Furnitur Kayu di Jepara Elsa Salsa Dila; Sari Listyorini
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.v8i4.11715

Abstract

This study aims to examine the effect of customer orientation and competitor orientation on SME performance, with innovation capability as a mediating variable. A quantitative research approach was used, and data were collected using a questionnaire from 115 Small and Medium Enterprises (SMEs). The data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results indicate that customer orientation has a positive and significant effect on both innovation capability and SME performance. Competitor orientation also has a positive and significant effect on innovation capability and SME performance. Furthermore, innovation capability significantly influences SME performance. The mediation analysis reveals that innovation capability significantly mediates the relationships between customer orientation and competitor orientation on SME performance.These findings highlight the importance of market orientation and innovation capability in improving SME performance. The study implies that SME managers should strengthen both customer and competitor orientation while enhancing innovation capability to achieve sustainable competitive advantage and improved business performance.

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