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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 2,175 Documents
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Analisis SWOT Strategi Pemasaran dalam Meningkatkan Layanan Pembayaran pada PT. Pos Indonesia (Persero) Surabaya Selatan 60300 Syafira Widya Uni Putri; 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.v6i5.1449

Abstract

Marketing is an activity carried out by companies to improve their business. In today's increasingly competitive business world, every company that wants to survive in its competition needs to pay attention and organize its marketing strategy properly. This SWOT analysis of marketing strategies aims to understand and analyze what strategies are suitable for PT Pos Indonesia to market the payment services available at PT Pos Indonesia. Marketing can be done by offering these services using the mouth by mouth or upselling method. In this study using qualitative methods, the technique of collecting data through interviews. In analyzing the results obtained, namely seeking price and quality of service in order to improve and establish good relations with customers. Increase innovation in marketing and other services that can attract public interest. Improve, analyze what consumers need in life and develop service marketing activities and take advantage of digitalization to compete with other competitors.
Analisis Kinerja Keuangan Perusahaan: Studi Kasus pada Perusahaan Sub Sektor Perusahaan Rokok yang tercatat di BEI Periode 2020-2022 Sekar Setyoningrum; Caecilia Austin Flacia T; Joko Isworo; Yus Dakaria; Faula Fardhotin R; Yanuar Ramadhan
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 4 (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.v6i4.1472

Abstract

Evaluation of an organization's monetary exhibition is significant as a method or pointer to further develop the organization's functional exercises, so it is trusted that the organization can encounter better monetary development and can likewise rival different organizations. The point of this exploration is to investigate and survey the monetary exhibition of Cigarette Sub-Area Organizations recorded on the BEI for the 2020-2022 period in view of liquidity proportions, dissolvability proportions, action proportions and productivity proportions, as well as examination of monetary execution patterns. The scientific techniques utilized in this exploration are Monetary Proportion Examination and Patterns Examination. Based on overall financial ratios, the research shows that PT. H.M. Sampoerna, Tbk., has the best monetary presentation when contrasted with other Cigarette Organization Sub-Area Organizations. Even though a company is in a liquid state, it is likely that companies in the cigarette subsector that have a level of liquidity that is higher than the average for similar industries will be able to maintain and increase their ability to pay short-term debt. However, it would be even better if the company increased its liquidity. In the meantime, for cigarette sub-area organizations that have liquidity levels beneath the normal for comparative enterprises, they can expand their capacity to pay their momentary obligation.
Analysis Of Dividend Policy With Profitability As Intervening Variable In Financial Sector Companies Listed On The Indonesia Stock Exchange Ayu Rachmawati; Nurjanti Takarini
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.v6i5.1481

Abstract

The study is done to determine the influence of profitability as an intervening variable in its influence on leverage and the size of the company on the dividends policy. The population of financial sector companies listed in BEI during the year 2018- 2021. The method employed in sample formulating uses a purposive sampling method. We've obtained as many as 24 companies under 4 years of observation, bringing the total data to 96. Using data analysis techniques for path analysis, outlier tests, classic assumption tests, hypothetical and sobel impact detection tests with the help of a SPSS 26 data analysis program. Research suggests that corporate leverage and size do not affect profitability. Leverage has no effect on the dividends policy, corporate size and profitability has no impact on the dividends policy, while profitability as a variable intervening is unable to capitalize on the relationship between leverage and corporate size on the dividends through indirect influence that is greater than direct impact and proving by using the sobel test.
Pengaruh Pengawasan dan Akuntabilitas terhadap Penerapan Anggaran Berbasis Kinerja pada SKPD di Kabupaten Gorontalo Nurul Aulia Hasan; Mattoasi, Mattoasi; Monoarfa, Valentina Monoarfa
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.v6i5.1495

Abstract

This research is related to the implementation of performance-based budgeting, so it is hoped that each use of the budget is in accordance with the organization's strategy, namely the organization's vision. The variable that is thought to have an influence on performance-based budget standards is the existence of elements of supervision and accountability. The method used is a quantitative method in measuring the influence of exogenous variables on indigenous variables. The research results show that supervision and accountability, both partially and simultaneously, have a positive and significant effect of implementing performance-based budgeting in SKPD in Gorontalo Regency.
Pengaruh Talent Acquisition Dan Employee Engagement terhadap Talent Retentions di UMKM Alden Nelson; Delfina Muthia Sabella; Jessica; Nabila Arinov Mey; Rince Monica Hutagalung; Senly
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 4 (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.v6i4.1505

Abstract

In the era of modernization, the biggest challenge for business practitioners is how companies can keep up with developments and be effective in improving every aspect of their organization. Therefore, companies need to engage in talent retention to retain their best employees. The purpose of this article is to determine the influence of talent acquisition and employee engagement on talent retention in Small and Medium Enterprises (UMKM). This research employs a qualitative approach to gather in-depth and detailed information about the necessary theories. The method used in this analysis involves a literature review, commonly referred to as a literature study. The results of this analysis indicate the influence of talent acquisition and employee engagement on talent retention. Researchers recommend that UMKM engage in employee engagement to retain their best employees.
Analisis Efektivitas dan Kontribusi Penerimaan PBB-P2 pada Pendapatan Asli Daerah di Kota Gorontalo Yusuf, Sriwahyuning; Hartati Tuli; Muliyani Mahmud
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.v6i5.1513

Abstract

This research aimed to determine the level of effectiveness and contribution of the Land and Rural and Urban Buildings Tax (PBB-P2) acceptance on the Local Revenue of Gorontalo City. The research method used in this study was a descriptive quantitative method. The data source for this research was primary data obtained directly from the Finance Agency of Gorontalo City in the form of interview results and Budget Realization Reports for 2018-2022. The results of this research indicated that the average effectiveness of achieving the PBB-P2 target acceptance was 89.76%, with the interpretation criterion being effective, even though the actual realization value generally had not been able to reach the set target. The significant average value of PBB-P2 acceptance effectiveness was due to the fact that in 2022, the actual acceptance realization exceeded 100% of the set target. Meanwhile, the contribution of PBB-P2 acceptance on the Local Revenue in Gorontalo City from 2018 to 2022 experienced fluctuations or ups and downs each year, with an average percentage acquisition of 3.58% and the interpretation criterion being Very Low.
Kepemimpinan dan Kinerja Personel Polri di Polres X Monica Mega Maharani; Nuri Herachwati
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.v6i5.1534

Abstract

This article aims to explain the influence of leadership on the performance of police at the X Police. The role of leadership is a determinant of the success of community service delivery. So to realize a good police service institution, it is necessary to improve the professionalism and performance of the police personnel. so that the quality of service to the community also increases. The research used quantitative approach with associative type. The population of this study is all Polri personnel in the implementing elements of the Criminal Investigation Unit (Satreskrim), Traffic Unit (Satlantas), and the Samapta Bhayangkara Unit (Sabhara) at the X Police with 222 members. Data collection techniques used two sources of data, namely primary data including questionnaires and interviews, and secondary data including documentation and literature study. Hypothesis testing was carried out using Spearman Rank correlation analysis, besides that, validity and reliability tests were carried out using SPSS 25. Based on the results of statistical tests, it was shown that there was a significant influence between leadership and performance. Spearman's Rank test results in rs x.y = 0.627. The t-significance test resulted in a count of 2.259. This calculated number is greater than the number in table B, which is 2,047 at an alpha of 0.005. Decisions that can be taken based on the results of the analysis of this study are to reject H0 and accept Ha, meaning that there is a significant influence between leadership and the performance of the police at the X Police
Pengaruh Pelatihan Akuntansi, Pendidikan Pemilik dan Umur Usaha terhadap Penggunaan Informasi Akuntansi pada UMKM Jessica Tan; Dian Efriyenty
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.v6i5.1535

Abstract

Business development entails making numerous decisions. Every business decision is of course based on careful considerations, one of which is accounting information. By using appropriate accounting information, it will help business actors make it easier to make business strategies and decisions so as to support development and sustainable business. This research aims to ascertain the impact of accounting training, owner education, and business age on the use of accounting information. This research employs a quantitative methodology. The sample population for this study consisted of 81,575 MSMEs who were officially registered at the Batam City Cooperatives and Micro, Small and Medium Enterprises Department. The study's sample consisted of 100 MSMEs, determined using the Slovin formulation and drawn using a simple random sampling procedure.The t-test revealed that accounting training, owner education, and firm age all had a statistically significant impact on the use of accounting information. Meanwhile, the f test revealed that Accounting Training, Owner Education, and Business Age all had a substantial impact on the use of accounting information.
Pengaruh Ketidakpuasan Kerja terhadap Kreativitas: Studi tentang Peran Continuance Commitment dan Dukungan Fakultas dalam Konteks Organisasi: Pengaruh Ketidakpuasan Kerja terhadap Kreativitas: Studi tentang Peran Continuance Commitment dan Dukungan Fakultas dalam Konteks Organisasi Andika Amirulhaqi; Fiona Niska Dinda Nadia; Nuri Herachwati
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.v6i5.1547

Abstract

This study examines the influence of job dissatisfaction on creativity, as moderated by continuance commitment and perceived organizational support for creativity. The research employs an explanatory method with a quantitative approach. The results demonstrate that job dissatisfaction has a positive and significant effect on creativity. Additionally, there is an interaction between job dissatisfaction, continuance commitment, and social support from colleagues which impacts creativity. Perceived organizational support for creativity also moderates the relationship between job dissatisfaction and creativity. This research contributes to understanding how job dissatisfaction can trigger creativity, depending on employee responses and support received from various related parties. In an organizational context, supportive colleague behaviors and perceived organizational support for creativity are critical factors in channeling job dissatisfaction towards creativity. Social support from colleagues and the organization can mitigate work stress and increase job satisfaction levels. Creativity can be fostered by establishing a supportive context. Faculties can encourage dissatisfied lecturers to engage in creative activities by providing support and fostering an environment conducive to creativity.
Effective Tax Rate of Sharia Banks in Indonesia: How Profitability Moderates the Effect of Mergers, Size, and Leverage Tiena Suhartini; Lela Nurlaela Wati; Faizul Mubarok
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.v6i5.1548

Abstract

The role of taxes is very important for state revenue, but the tax avoidance practices that occur are very detrimental to the state. This research aims to analyze tax avoidance practices, proxied by the effective tax rate (ETR), coinciding with Sharia bank merger momentum, which affects size and leverage with profitability’s moderating effects. Purposive sampling method, determining merged Sharia banks as research samples. This study uses cross-sectional data from Sharia banks’ quarterly financial reports (2015-2022), analyzed with moderated regression analysis. The results show that mergers, size, leverage, and profitability simultaneously significantly influence ETR. Partially, mergers and company size have no negative effect on ETR. Leverage and profitability have a significant negative effect on ETR. Profitability significantly strengthens the negative effect of leverage on ETR but not the effect of mergers and size on ETR. The research highlights the importance of tax strategies in the context of mergers and bank profitability, emphasizing the need to understand the tax impact of mergers. The research underscores the Sharia banks' crucial role in contributing taxes to state revenues. The results provide valuable guidance for Sharia bank management and tax agencies in optimizing the tax contribution from Sharia banks in Indonesia.

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