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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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Pengaruh Beban Kerja dan Stres Kerja Terhadap Kinerja Karyawan Melalui Kepuasan Kerja di PT Saputra Empat Srikandi Pemalang Yeni Dwi Lestari; Farah Chalida Hanoum; Liyandri Rasbina Tarigan
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 8 No. 6 (2026): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

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Abstract

This study aims to analyze the effect of workload and work stress on employee performance with job satisfaction as a mediating variable at PT Saputra Empat Srikandi Pemalang. This research employs a quantitative approach with an associative research design. The population consists of all employees of the company, and the sampling technique used is saturated sampling, in which the entire population is used as respondents. Data were collected through questionnaires using a Likert scale. Data analysis was conducted using Partial Least Square-Structural Equation Modeling (PLS-SEM) with the assistance of SmartPLS 4. The results indicate that workload and work stress have a negative but non-significant effect on employee performance. In contrast, job satisfaction has a positive and significant effect on employee performance. Furthermore, it was found that workload does not have a significant effect on job satisfaction, while work stress has a significant negative effect on job satisfaction. In the mediation test, job satisfaction is not able to mediate the effect of workload on performance, but it is able to negatively mediate the effect of work stress on employee performance. This study concludes that the improvement of employee performance at PT Saputra Empat Srikandi Pemalang is more significantly influenced by the level of job satisfaction rather than direct workload and work stress. Therefore, proper management of workload and work stress is essential to maintain job satisfaction, which in turn will impact the stability of employee performance.
Pengaruh Motivasi, Disiplin Kerja, dan Lingkungan Kerja Terhadap Kepuasan Kerja pada Pegawai Perumda Manuntung Sukses Kota Balikpapan Rahya Nasywa Balqis; Tutik Yuliani; Imam Arrywibowo
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 8 No. 6 (2026): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

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Abstract

This study aims to analyze the influence of motivation, work discipline, and work environment on job satisfaction among employees of Perumda Manuntung Sukses Balikpapan. The research employed a quantitative approach with a saturated sampling technique involving 45 employees. Data were collected through observation, interviews, and Likert-scale questionnaires and analyzed using Partial Least Square (PLS) with SmartPLS software. The findings reveal that motivation has a positive and significant effect on job satisfaction, followed by work discipline and work environment, which also show positive and significant influences. The R-Square value of 0.839 indicates that 83.9% of job satisfaction is explained by the three variables, with motivation as the most dominant factor.
Kebijakan Dividen dalam Memoderasi Profitabilitas, Likuiditas, Leverage, Firm Size, dan Free Cash Flow Terhadap Nilai Perusahaan Andini Rida Palupi; Dimas Emha Amir Fikri Anas; Ati Retna Sari
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 8 No. 6 (2026): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

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Abstract

This research aims to examine the impact profitability, liquidity, leverage, firm size, and free cash flow on firm value, with dividend policy serving as a moderating variable specifically for basic materials companies listed on the Indonesia Stock Exchange during the period from 2019 to 2023. A quantitative approach with causal-associative design is applied in this study. Secondary data, sourced from annual financial statements, is used, and purposive sampling result in a sample of 11 companies and 55 observations. Data analysis is performed using Partial Least Squares (PLS) through SmartPLS4. The findings reveal that profitability, liquidity, leverage, and free cash flow do not significantly influence firm value. However, firm size is found to have a significant effect on firm value. Additionally, dividend policy does not moderate the relationship between the independent variables and firm value. These result suggest that firm value is primarily determined by company size rather than financial performance indicators. This study contributes by emphasizing the limited role of financial ratios and dividend policy in explaining firm value, highlighting the need to consider additional fctors outside the scope of the current research model.
Enterprise Risk Management Sebagai Strategi untuk Meningkatkan Kinerja Perusahaan Asuransi Khenia Erfira Melianita; Alssya Vadhyara Susanto; Almira Dyah Karima; Suhailah Salma; Revaldo Revaldo; Salsabila Az Zahra; Dewi Hanggraeni
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 8 No. 6 (2026): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

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Abstract

This study was conducted to examine the relationship between the level of Enterprise Risk Management (ERM) implementation and corporate performance among insurance companies listed on the Indonesia Stock Exchange during the 2020–2024 period. The Enterprise Risk Management Index (ERMI) was used to assess the level of ERM implementation based on disclosures in the companies’ annual reports. Company performance was assessed using Return on Assets (ROA) as a financial performance indicator and Tobin’s Q as a market performance indicator, with firm size and leverage serving as control variables, and employing a panel data regression method. The results indicate that companies with higher levels of ERM implementation tend to exhibit more effective financial performance, as evidenced by the positive and significant effect of ERMI on ROA. However, the effect of ERMI on Tobin’s Q shows a negative and significant influence, indicating that the market is influenced by the dynamics of the insurance industry and the market in Indonesia. These results demonstrate that the implementation of ERM has a positive impact on improving a company’s internal performance compared to the market’s negative assessment. This study concludes by providing evidence regarding the relationship between ERM implementation and corporate performance within the context of the insurance industry in Indonesia
Pengaruh Pendapatan dan Ukuran Perusahaan Terhadap Kinerja Keuangan pada Asuransi Syariah di Indonesia Tahun 2019-2022 Syamsul Arifin; Subandi Subandi; Didik Kusno Aji; Finny Ligery
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 8 No. 6 (2026): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

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Abstract

This study aims to analyze the effect of revenue and company size on financial performance in Islamic insurance companies in Indonesia registered with the Financial Services Authority (OJK) during the 2019–2022 period. This study combines the analysis of two main factors, namely revenue and company size in the context of the Islamic insurance industry specifically. Islamic insurance companies registered with the Financial Services Authority (OJK) for the 2019–2022 period. Data were analyzed using multiple linear regression. Based on the results of hypothesis testing, it is known that: (1) Revenue does not have a significant effect on financial performance (p = 0.051 > α = 0.05); (2) company size has a significant effect on financial performance (p = 0.000 < α = 0.05); and (3) Revenue and company size simultaneously have a significant effect on financial performance (p = 0.000 < α = 0.05). The implications of this study indicate that companies need to strengthen their asset structure to improve efficiency and profitability
Pengaruh Kompensasi dan Lingkungan Kerja Terhadap Turnover Intention Melalui Kepuasan Kerja di PT Subah Spinning Mills Amelia Nurlaila Chasanah; Farah Chalida Hanoum; Hawik Ervina Indiworo
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 8 No. 6 (2026): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

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Abstract

High turnover intention rates are a major problem in human resource management in manufacturing companies. Turnover intention can result in significant losses for companies due to increased recruitment and training costs, as well as the loss of competent employees. This study aims to analyze the effect of compensation and the work environment on turnover intention through job satisfaction as a mediating variable at PT. Subah Spinning Mills. Compensation and the work environment are important factors influencing job satisfaction levels, which ultimately impact a person's intention to voluntarily leave the company. The research method used was a quantitative approach, with data collection using a survey method through questionnaires distributed to employees. The population used was 130, with a sampling technique using the Slovin formula, resulting in a sample of 98 respondents. The data analysis technique in this study used Partial Least Squares (PLS) using SmartPLS software version 4.0. PLS is a Structural Equation Modeling (SEM) method. The results of this study are expected to influence compensation and the work environment on job satisfaction, and that job satisfaction plays a role in reducing turnover intention.
Pengaruh Book Tax Differences terhadap Pertumbuhan Laba pada Perusahaan Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Tahun 2021–2024 Denadia Nita Sarani; Mohammad Hatta Fahamsyah
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 8 No. 6 (2026): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

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Abstract

This study aims to examine the effect of Book Tax Differences on earnings growth in food and beverage companies listed on the Bursa Efek Indonesia during the 2021–2024 period. The independent variables consist of Permanent Differences (PPBTD), Temporary Differences (PTBTD), Large Positive Book-Tax Differences (LPBTD), and Large Negative Book-Tax Differences (LNBTD), while earnings growth serves as the dependent variable. PPBTD is measured by the ratio of total permanent differences to total assets, PTBTD by the ratio of total temporary differences to total assets, and LPBTD and LNBTD are classified using the top and bottom 20 percent quantiles, respectively. Earnings growth is calculated based on the change in net income from the previous year. The sample comprises 44 companies, resulting in 176 firm-year observations over four years. The findings indicate that PPBTD and PTBTD do not have a statistically significant effect on earnings growth. In contrast, LPBTD and LNBTD exhibit a significant negative effect on earnings growth. Furthermore, LNBTD demonstrates the strongest and most dominant negative influence. These results suggest that substantial discrepancies between accounting income and taxable income, particularly large negative differences, may signal a decline in firms’ earnings performance.
Determinasi Ketahanan Pangan: Studi Kasus 10 Provinsi di Pulau Sumatera Lisa Eva Margaretha; Sucihatiningsih Dian Wisika Prajanti
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 8 No. 6 (2026): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

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Abstract

Food is one of the major challenges that plays a crucial role in meeting the consumption needs of the population as part of efforts to address food security conditions in a region. Uneven food availability and access across regions lead to economic instability and undermine food security. This study was conducted to examine the various factors influencing food security in 10 provinces on the island of Sumatra. The study employed a panel data regression analysis approach under classical assumptions, using the Ordinary Least Squares (OLS) method via E-views software version 13. The findings indicate that the number of workers in the agricultural sector, the availability of drinking water, harvested area, farmer welfare, and government budget implementation significantly influence food security in the 10 provinces of Sumatra from 2019 to 2023. Therefore, it is crucial for the government to implement more equitable policies to strengthen regional and even national food security. Strengthening community economic capacity through increased income and economic stability to achieve equitable food distribution will help maintain food security in each province on the island of Sumatra. Additionally, the need for sustained government investment in strategic food commodities will enhance food security in the provinces of Sumatra.
Mitigasi Resiko Halal pada Layanan Online Food Delivery Ellisa Br Pardede; Harwati Harwati
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 8 No. 6 (2026): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

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Abstract

This study aims to identify halal contamination risks in online food delivery (OFD) services and develop effective mitigation strategies. The research employs the House of Risk (HOR) method consisting of two phases: identifying and prioritizing risk agents and determining mitigation actions. Data were collected through interviews, observations, and questionnaires involving 100 delivery drivers in Yogyakarta. The results indicate that the main risks arise from the absence of delivery bag partitions, improper driver behavior in mixing orders, and order overload. The highest Aggregate Risk Priority (ARP) value is associated with delivery bag design issues. Priority mitigation strategies include modifying delivery bags with partitions, grouping orders, and limiting the number of deliveries per trip. The Wilcoxon test results show a significant difference before and after implementing mitigation strategies. This study contributes to improving safety, hygiene, and halal assurance in OFD services.
Analisis Pengaruh Kepribadian Ekstroversi, Locus of Control dan Kecerdasan Emosional Terhadap Kinerja Perilaku Petugas Tiket Bus Trans Semarang dengan Dukungan Sosial Sebagai Variabel Moderasi Annisa Sabila; Hardani Widhiastuti; Rusmalia Dewi
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 8 No. 6 (2026): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

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Abstract

This study aims to analyze the effect of extraversion personality, locus of control, and emotional intelligence on the behavioral performance of Trans Semarang bus ticket officers, with social support as a mediating variable. This research employs a quantitative approach using Structural Equation Modeling (SEM) based on Partial Least Square (SmartPLS 4.0). The validity test results indicate that all indicators have outer loading values greater than 0.70 and AVE values above 0.50. In addition, composite reliability and Cronbach’s alpha values exceed 0.70, confirming that the research instruments are valid and reliable. The discriminant validity test using HTMT values below 0.90 also demonstrates good construct validity. The structural model results show that the R-square values are 0.866 for behavioral performance and 0.749 for social support, indicating strong predictive power. Hypothesis testing reveals that extraversion, locus of control, and emotional intelligence have a positive and significant effect on both behavioral performance and social support (p < 0.05). Social support also has a significant positive effect on behavioral performance.Furthermore, social support is proven to act as a partial mediator in the relationship between the independent variables and behavioral performance. This study highlights the importance of personality traits and emotional intelligence, supported by social factors, in enhancing employees’ behavioral performance.

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