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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 2,281 Documents
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Pengaruh Deforestasi, Jumlah Industri, dan Tingkat Urbanisasi Terhadap Indeks Kualitas Lingkungan Hidup dalam Perspektif Ekonomi Islam (Studi Sumbagsel Tahun 2015-2024) Safitri Fitri; Liya Ermawati; Is Susanto
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 8 No. 5 (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.v8i5.11898

Abstract

This study aims to analyze the effect of deforestation, the number of industries, and the level of urbanization on the Environmental Quality Index (IKLH) in the provinces of South Sumatra Region (Jambi, South Sumatra, Bengkulu, Lampung, and the Bangka Belitung Islands) from an Islamic economic perspective. This research uses a quantitative method with secondary data in the form of panel data from 2015 to 2024. The sampling technique used was saturated sampling with 5 provinces as cross-sectional units over 10 years, resulting in 50 observation data points. The data were analyzed using panel data regression analysis. The model selection tests (Chow and Hausman tests) indicated that the Fixed Effect Model (FEM) is the most appropriate. The results partially show that the number of industries has a negative and significant effect, and the level of urbanization has a positive and significant effect on the IKLH. Meanwhile, deforestation has a negative but insignificant effect on the IKLH at a 95% confidence level. Simultaneously, deforestation, the number of industries, and the level of urbanization have a significant effect on the IKLH in the South Sumatra Region. In the perspective of Islamic economics, these findings emphasize the importance of the principles of balance (tawazun), preventing damage (dar'u al-mafasid), and moral supervision (hisbah) in managing natural resources for the creation of public welfare (maslahah).
Rancangan Proses Pembelian Menggunakan Sistem ERP SAP S/4HANA Modul Material Management (MM) Menggunakan Metode SAP Activate Studi Kasus: Perusahaan Distribusi FMCG XYZ Malaysia Sdn. Bhd. Maulana Karnawidjaja Wahyu; Rizal Ramdan Padmakusumah
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 8 No. 5 (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.v8i5.11913

Abstract

XYZ Malaysia Sdn. Bhd. is a company engaged in the distribution and sales of snack food products in Malaysia, currently utilizing the SAP Business One (SAP B1) Enterprise Resource Planning (ERP) system to support its operational activities. As the business grows, the existing system is considered less capable of optimally supporting operational needs, particularly in terms of system security, data accessibility, and information integration with the holding company in Indonesia. Therefore, the implementation of a more advanced ERP system, such as SAP Business Suite S/4HANA, is considered a more suitable solution. This study aims to design an Enterprise Resource Planning (ERP) system using the SAP S/4HANA Material Management (MM) module. The research method used is qualitative with a descriptive approach, and the system design is conducted using the SAP Activate Methodology in the Explore phase, which includes business requirement analysis, evaluation of existing processes (as-is), identification of best practices, and gap analysis. The results show that the proposed system design SAP S4/HANA is capable of supporting current business processes.
Pengaruh Kepemimpinan, Motivasi dan Lingkungan Kerja Terhadap Kinerja Karyawan Klinik Ibnu Sina Kota Balikpapan Mutiarani Devara; Misna Ariani; Tutik Yuliani
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 8 No. 5 (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.v8i5.11914

Abstract

This study aims to determine the influence of Leadership, Motivation, and Work Environment on Employees at the Ibnu Sina Clinic in Balikpapan City. The research used quantitative research. The sampling technique used purposive sampling, with a sample size of 38 non-medic employees. Data collection was conducted by distributing questionnaires. This study used Smart-PLS to process the data. The results of this study indicate that Leadership and Motivation variables have no effect on employee performance at the Ibnu Sina Clinic in Balikpapan City. Motivation and Work Environment variables have a positive effect on employee performance at the Ibnu Sina Clinic in Balikpapan City, and the Work Environment variable has a positive effect on employee performance at the Ibnu Sina Clinic in Balikpapan City.
Pengaruh Kinerja Keuangan, Leverage, Sharia Compliance, Invesment Acound Holder dan Ukuran Perusahaan Terhadap Islamic Sosial Riporting: Studi pada Bank Umum Syariah 2020-2024 Taufik Kurahman Kurahman; Rosydalina Putri; Anggun Okta Fitri
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 8 No. 5 (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.v8i5.11959

Abstract

This study aims to examine the effect of Financial Performance (X1), Leverage (X2), Shariah Compliance (X3), Investment Account Holders (X4), and Company Size (X5) on Islamic Social Reporting (ISR) disclosure. Using panel data from Sharia-compliant companies for the 2020–2024 period, the sample was determined using purposive sampling and processed using Panel Least Squares (PLS) regression via EViews.The results of the hypothesis testing indicate that partially, Leverage (X2), Investment Account Holders (X4), and Company Size (X5) have a significant but negative effect on ISR (p < 0.05). This indicates that high liability burdens and asset scale tend to limit the scope of social reporting for the sake of cost efficiency and information risk mitigation. Conversely, Financial Performance (X1) and Shariah Compliance (X3) do not have a significant effect, indicating that profitability and Sharia compliance levels are not the primary determinants of social transparency policy in this study. These findings confirm the relevance of Signaling Theory, which views certain financial indicators as risk signals that limit voluntary disclosure. The research's implications suggest that management should reframe its view of ISR as a strategic investment to strengthen legitimacy and stakeholder trust amidst the company's dynamic financial situation.
Mengukur Kepuasan Nasabah: Etika Bisnis, Inovasi Produk dan Layanan Digital di BSI KCP Binjai Kita Delvia Br Ginting; Elida Elfi Barus
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 8 No. 5 (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.v8i5.12010

Abstract

The banking industry is undergoing a massive transformation towards a digital ecosystem, requiring a strategic balance between technological advancement and ethical compliance. This research aims to analyze the influence of Islamic business ethics, product innovation, and digital services on customer satisfaction at Bank Syariah Indonesia (BSI) KCP Binjai. Using a quantitative approach, data were collected from 100 respondents through purposive sampling and analyzed using multiple linear regression. The results indicate that Islamic business ethics, product innovation, and digital services simultaneously and partially have a significant positive effect on customer satisfaction. Business ethics serves as the primary foundation for building emotional trust, while product innovation prevents customer saturation. Digital services, particularly through the Byond by BSI application, represent the most dominant factor in enhancing transactional efficiency. However, challenges remain regarding digital literacy and system stability during peak hours. This study suggests that BSI KCP Binjai should prioritize human resource development in ethical standards and strengthen its technological infrastructure to maintain long-term competitive advantages.
Kualitas Kinerja Pelayanan Publik Dukcapil Kota Binjai: Dampak Sasaran Program dan Kualitas SDM Wahyu Firmansyah; Elida Elfi Barus
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.v8i4.12056

Abstract

This study aims to analyze the influence of program target accuracy and human resources (HR) quality on the quality of public service performance at the Department of Population and Civil Registration (Dukcapil) of Binjai City. Amidst the digital transformation through the E-Disdukcapil application, administrative challenges such as low participation in death certificate processing and limited personnel quantity have become central issues. This research employs a quantitative approach with a causal-associative design. The research population includes the entire community of Binjai City utilizing Adminduk services, with a sample of 100 respondents determined through accidental sampling techniques. Data were collected using structured questionnaires and analyzed via multiple linear regression using SPSS software. The results indicate that program target and HR quality variables simultaneously have a significant positive impact on the quality of public service performance. Partially, HR quality was found to have a more dominant contribution compared to program targets. The findings identify operational barriers in the form of limited staff numbers and low effectiveness in socializing door-to-door programs. The study concludes by suggesting the strengthening of personnel capacity through digital training and optimizing public communication strategies to support the sustainability of service innovation in Binjai City.
The Effect Of Servant Leadership And Motivation On Civil Apparatus (Asn) Performance With Work Discipline As An Intervening Variable: A Study At The Health Office Of West Tanjung Jabung Regency Agnes Marisca Dian Sari; Arthur Sitaniapessy; Joko Rizkie Widokarti
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 8 No. 5 (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.v8i5.12060

Abstract

This study aims to analyze the influence of servant leadership and motivation on the performance of State Civil Apparatus (ASN) with work discipline as an intervening variable at the Tanjung Jabung Barat District Health Office. The study was conducted on employees within the Tanjung Jabung Barat District Health Office, which includes office offices, 16 community health centers, and 1 Regional Technical Implementation Unit (UPTD) Pharmacy Installation. The population in this study amounted to 821 employees, consisting of 552 civil servants and 269 PPPK employees spread across all work units of the Tanjung Jabung Barat District Health Office. The sampling technique used probability sampling with a simple random sampling method, so that each member of the population has an equal opportunity to become a research respondent. The results of the study indicate that servant leadership and work motivation have a positive and significant effect on work discipline and the performance of State Civil Apparatus (ASN) at the Tanjung Jabung Barat District Health Office, while work discipline is also proven to have a positive and significant effect on ASN performance. However, work discipline is not able to significantly mediate the relationship between servant leadership and work motivation on ASN performance, so it can be concluded that the improvement in ASN performance is more directly influenced by the implementation of servant leadership and high work motivation than through work discipline as an intervening variable.
Analisis Pengelolan dan Perlakuan Aset Desa Menurut Prinsip Akuntansi Syariah di Desa Blumbungan Holifin Holifin; Ach. Baiquni
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 8 No. 5 (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.v8i5.12071

Abstract

The purpose of this study is to examine the management and treatment of village assets, located in Blumbungan Village, through the lens of the principles of prohibition, inspection, and sharia accounting. This study uses a field methodology (Qualitative). Through interviews, this study obtains direct data from the field sourced from several specific informants consisting of religious figures and including Blumbungan Village officials consisting of: Village Head, Village Secretary, Village Treasurer, Head of Kaur, Head of BPD, in Blumbungan Village. To strengthen the results of these findings, the researcher uses secondary data by analyzing documents or literature related to village asset management. The results of the research findings reveal a fact that the administration in Blumbungan Village has entered asset management practices that are in line with established formal provisions and regulations. However, the principles of sharia accounting that have been applied remain insufficiently articulated. In practice, the treatment, recognition, measurement, presentation, and disclosure of assets continue to be influenced by conventional government accounting standards. Furthermore, significant differences remain between these practices and the core values ​​inherent in Islamic accounting, such as monotheism, trustworthiness, justice, transparency, and accountability. These differences are exacerbated by various challenges, including limited understanding of Islamic accounting concepts among Blumbungan Village officials, the absence of Sharia-based technical regulations, and constraints related to human resource capacity and information technology infrastructure in Blumbungan Village. In the discussion section, this study advocates for the incorporation of Islamic accounting values ​​into village asset management. This can be achieved through implementing training initiatives for Blumbungan Village personnel, developing Sharia-compliant technical guidelines, and improving the monitoring system with active community participation. Through these steps, Blumbungan Village asset management will not only meet administrative requirements but also be aligned with Sharia principles that foster moral values ​​and social responsibility.
Akuntabilitas dan Inklusivitas Dana Sosial Vihara Avalokitesvara di Madura: Perspektif PSAK 101 Moh Hakamil Ali Kamil; Moch Cholid Wardi
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 8 No. 5 (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.v8i5.12072

Abstract

The role of houses of worship as drivers of social change through public funds has become increasingly crucial. Vihara Avalokitesvara in Madura presents a compelling case study; as a symbol of tolerance, it stands within a predominantly Muslim settlement in Polagan Village. This research aims to analyze the accountability and inclusivity of social funds at Vihara Avalokitesvara from the perspective of PSAK 101, while examining how leadership transitions have influenced social relations in Polagan Village. Although the management conducts routine monthly recording, these records remain restricted to internal use and lack transparency toward the public. This creates a gap between formal regulations (PSAK 101) and field practices. Utilizing a descriptive qualitative method, this study gathers data through in-depth interviews and physical field observations. The findings reveal that minimal transparency does not diminish the trust of the Polagan Village community. This phenomenon occurs because the community prioritizes tangible benefits such as road repairs and access to clean water over rigid administrative reports. Consequently, the researcher proposes the concept of "benefit-based accountability" as a primary finding. Furthermore, digitalization and a more formal, new leadership style actually risk distancing the emotional bond between the villagers and the Vihara management. This study concludes that personal integrity serves as a significantly stronger binding force than formal administrative procedures.
Melahirkan Paradigma Kebijakan Dividen Melalui Agency Cost Carissa Fitri Nasywa; Shinta Permata Sari
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 8 No. 5 (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.v8i5.12095

Abstract

Agency problems that arise between shareholders and management often become a primary driver in shaping corporate dividend distribution decisions. This study aims to examine the effect of agency cost, proxied by institutional ownership, insider ownership, free cash flow, and collateralizable asset, on dividend policy. The sample of this study consists of energy sector companies listed on the Indonesia Stock Exchange during the 2020-2024 period. The sampling technique used purposive sampling, resulting in 16 companies that met the research criteria. This study employs a quantitative approach using secondary data obtained from companies’ annual reports. The data analysis technique used is multiple linear regression analysis and dividend policy is measured using the dividend payout ratio. Research results show that institutional ownership and collateralizable asset have effect on dividend policy, meaning that the greater the institutional ownership, the more the company is encouraged to distribute dividends. Institutional oversight mitigates agency problems and encourages disciplined management. Pledged assets also influence dividend policy, indicating that asset structure affects profit distribution decisions. Meanwhile, insider ownership and free cash flow have no effect on dividend policy.

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