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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 2,408 Documents
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Bagaimana Variabel Makroekonomi Mempengaruhi Pengangguran Ardhia Pramesti Wigayanthi; Dini Yuniarti
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v8i6.12011

Abstract

In Indonesia, unemployment is a very serious macroeconomic problem influenced by various interrelated economic variables. The purpose of this study is to examine how poverty, exchange rates, inflation, and GDP impact unemployment in Indonesia during the period 1984–2024. Vector Autoregression (VAR) using annual time series data obtained from the World Bank. The results show that, although poverty does not have a significant impact, inflation and the exchange rate do have a direct impact on unemployment in the short term. In addition, this study found that there is a bidirectional relationship between GDP and poverty. Overall, these results indicate that this study can broaden the understanding of structural problems in the labor market and provide analysis for the formulation of more targeted macroeconomic policies.
Determinan Pertumbuhan Agregat Aset Perusahaan Asuransi Syariah Pasca Spin-Off: Peran Mediasi Earning After Tax Deni Mukti Hidayat; Soeharjoto Soeharjoto
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v8i6.12012

Abstract

This study aims to examine the determinants of aggregate assets in Islamic insurance companies in Indonesia by analyzing the effects of contribution income, investment returns, and cost efficiency, as well as evaluating the mediating role of earning after tax. The study employs a quantitative approach using panel data and applies the Fixed Effect Model (FEM) along with mediation analysis. The empirical results indicate that contribution income and cost efficiency have a positive and significant effect on aggregate assets, while investment returns and earning after tax do not have a direct significant effect. The mediation analysis reveals that earning after tax only mediates the relationship between cost efficiency and aggregate assets, but does not mediate the effects of contribution income or investment returns on aggregate assets. These findings suggest that asset growth in Islamic insurance companies is primarily volume-driven and efficiency-driven rather than profit-retention driven, as commonly assumed in conventional firm growth theory. Theoretically, this study contributes to the Islamic finance literature by proposing a more contextual aggregate asset model that reflects the structural characteristics of the Islamic insurance industry. Practically, the results emphasize the importance of strengthening contribution growth and operational efficiency strategies to support sustainable asset expansion in Indonesia’s Islamic insurance sector
Pengaruh Internet Of Things (IoT), Service Quality dan Digital Payment System Terhadap Peningkatan Visitor Experience pada Destinasi Wisata dalam Perspektif Bisnis Islam: Studi pada Pengunjung di Sektor Wisata Lampung, Indonesia Azizah Karunia Azhari; Mardhiyah Hayati; Diah Mukminatul Hasimi
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v8i6.12017

Abstract

This study was conducted to determine the effect of Internet of Things (IoT), service quality, and digital payment system on the improvement of visitor experience at tourist destinations in Lampung, Indonesia, within the perspective of Islamic business. The independent variables used in this study were IoT, service quality, and digital payment system, while the dependent variable was visitor experience. This study employed a quantitative approach. The sampling technique used was non-probability sampling with a purposive sampling design. The sample consisted of 100 visitors who had experience using digital services at tourist destinations in Lampung. The data analysis method used in this study was SmartPLS. The results of this study indicate that H1, namely IoT has a significant effect on visitor experience, is accepted. H2, namely service quality has a significant effect on visitor experience, is accepted. H3, namely digital payment system has a significant effect on visitor experience, is accepted.
Karya Ilmiah Tugas Akhir Mahasiswa (Kitam) Pengaruh Lingkungan Kerja dan Jam Kerja Terhadap Produktivitas Kerja Evan Alif Pranajaya Putro Nugroho; Muhamad Alwi
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v8i6.12081

Abstract

This study aims to analyze the effect of work environment and working hours on employee productivity at CV Sumber Cor. The research employs a quantitative approach with an associative research design. The population consists of 63 employees, all of whom were selected as the sample using a saturated sampling technique. Data were collected through questionnaires and analyzed using validity and reliability tests, as well as multiple linear regression analysis with SPSS. The results indicate that the work environment has a positive and significant effect on employee productivity. Working hours also have a significant effect on productivity, where well-structured and non-excessive working hours improve efficiency, while excessive working hours may reduce productivity due to fatigue. Simultaneously, work environment and working hours significantly affect productivity, contributing 51.3% to the variation in employee productivity. This study highlights that improving employee productivity can be achieved by creating a conducive work environment and implementing effective and balanced working hour management.
Pengaruh Pertumbuhan Penduduk, Tingkat Pengangguran Terbuka dan Tenaga Kerja Sektor Formal Terhadap Pertumbuhan Ekonomi Indonesia: Studi Panel 2020-2024 Selvia Yunus Diu; Sri Endang Saleh; Boby Rantow Payu
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v8i6.12093

Abstract

This study examines the effect of population growth, open unemployment rate, and formal sector labor on Indonesia's economic growth using panel data from 34 provinces during 2020–2024. The study employs a quantitative approach with panel data regression using the Random Effect Model (REM). The results indicate that population growth has a positive and significant effect on economic growth. Meanwhile, open unemployment rate and formal sector labor have negative but statistically insignificant effects. Simultaneously, the independent variables are significant at the 10 percent level but not at the 5 percent level. These findings suggest that demographic dynamics and labor market conditions partially explain regional economic growth disparities in Indonesia. Keywords: Population Growth, Open Unemployment, Formal Labor, Economic Growth.
Pengaruh Komunikasi Organisasi dan Gaya Kepemimpinan Terhadap Kinerja Karyawan pada Industri Ritel Smartphone di Kota Cirebon Sarah Naflah Nurfadhilah; Muhamad Alwi
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v8i6.12107

Abstract

This study aims to determine the effect of leadership style and organizational communication on employee performance. This study used a quantitative approach with a survey method, where data were collected through questionnaires distributed to respondents. The number of respondents in this study was 104 employees. The data analysis technique used was multiple linear regression analysis using the SPSS program, preceded by validity tests, reliability tests, and classical assumption tests. The results showed that leadership style influences employee performance. Furthermore, organizational communication also influences employee performance. Simultaneously, leadership style and organizational communication influence employee performance, meaning that both independent variables together can improve employee performance. These findings indicate that implementing an appropriate leadership style and effective organizational communication are crucial for improving employee performance. This research is expected to contribute to organizations as a consideration in making human resource management policies, particularly in developing leadership and organizational communication systems to improve employee performance.
Pengaruh Penerapan Pengendalian Internal, Profesionalisme, Audit Investigasi, dan Akuntansi Forensik terhadap Pengungkapan Fraud Nova Ramadani; Lintang Kurniawati
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.v8i5.12281

Abstract

This study aims to analyze the effect of internal control implementation, professionalism, investigative audit, and forensic accounting on fraud disclosure. The research employed a quantitative approach based on Agency Theory and used primary data collected through questionnaires distributed to inspectorate auditors in Wonogiri Regency, Surakarta City, and Karanganyar Regency. The sample was determined using purposive sampling with the Slovin formula. Data analysis was conducted using Structural Equation Modeling-Partial Least Square (SEM-PLS) with SmartPLS software through outer model testing, inner model testing, and bootstrapping. The findings reveal that professionalism and forensic accounting significantly influence fraud disclosure, while internal control implementation and investigative audit do not significantly affect fraud disclosure. These results indicate that auditor professionalism and the application of forensic accounting play an important role in improving the effectiveness of fraud disclosure within government institutions.
Dampak Hard Skill dan Soft Skill terhadap Kesiapan Kerja dengan Motivasi Kerja sebagai Variabel Intervening pada Mahasiswa Program Studi Manajemen Fakultas Ekonomi dan Bisnis Universitas Dian Nuswantoro yang Mengikuti Program Magang Putri Ernita Rahmawati; Artha Febriana; Raden Ayu Aminah Rizkia Puspita Sari; Masitha Fahmi Wardhani
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v8i6.12302

Abstract

In order to examine how work motivation mediates the link between hard skills, soft skills, and work preparedness, this study focuses on seventh-semester management students who completed internships at Dian Nuswantoro University during the 2025-2026 academic year. The purpose of the research is to look at how different types of abilities, both hard and soft, affect job readiness and motivation. Partial Least Squares Structural Equation Modeling (PLS-SEM) and SmartPLS 4 were used for statistical analysis of the survey data. Students in their seventh semester of management programs who had completed internships were selected using a purposive sample technique. The results demonstrate that students' employment readiness is positively and significantly affected by their job motivation, which is affected by both their hard and soft skills. Mediation studies have shown that intrinsic job motivation strengthens the relationship between job readiness, hard skills, and soft skills. The R² value for work readiness is 0.751, which means that Hard Skills, Soft Skills, and Work Motivation together explain 75.1% of the variation. In contrast, the R² value for work motivation is 0.685, which suggests that Hard Skills and Soft Skills account for 68.5% of the variation. This study's findings highlight the importance of internships in enhancing management students' job motivation, technical competence, and interpersonal skills in order to better prepare them for the profession upon graduation. This study presents strong evidence that schools should focus on helping students improve their hard skills, soft skills, and motivation for the job as important strategies for preparing them for the workforce.
Peran Corporate Governance Memoderasi Hubungan Audit Internal dengan Pendeteksian Kecurangan Laporan Keuangan Shally Khomilah; Dwi Fitrianingsih
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v8i6.12392

Abstract

This study aims to analyze the effect of internal audit on the detection of fraudulent financial statements and examine the role of corporate governance in moderating the relationship in State-Owned Enterprises (SOEs) listed on the Indonesia Stock Exchange during the 2023–2024 period. Fraudulent financial reporting remains a serious issue in SOEs, indicating weaknesses in internal supervision and corporate governance implementation. Therefore, internal audit and corporate governance are expected to play an important role in improving fraud detection effectiveness. This research uses a quantitative method with an associative approach. The data used are secondary data obtained from annual reports and financial statements of SOEs listed on the Indonesia Stock Exchange. The sampling technique applied was purposive sampling, resulting in 14 companies with 28 observation data during the research period. Data analysis was conducted using panel data regression with the assistance of EViews 12 software. The results indicate that internal audit has an effect on the detection of fraudulent financial statements. In addition, corporate governance is able to moderate the relationship between internal audit and fraudulent financial statement detection. Strong corporate governance implementation strengthens the effectiveness of internal audit in detecting indications of fraud in financial reporting. These findings imply that companies need to improve the quality of internal audit functions and strengthen corporate governance practices to minimize the risk of financial statement fraud. This study contributes to the literature on internal audit, corporate governance, and fraud detection, particularly in the context of Indonesian SOEs.
Pengaruh Kepemimpinan Islami, Etos Kerja Islami, dan Motivasi Kerja Islami Terhadap Kinerja Karyawan Dengan Organizational Citizenship Behavior Sebagai Variabel Intervening pada PT. Asuransi Askrida Syariah Adi Rosyadi; Soeharjoto Soeharjoto
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 8 No. 7 (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.v8i7.12013

Abstract

Indonesia's Islamic insurance industry has expanded rapidly, requiring human resource management that goes beyond financial targets to embed Islamic values into all operational aspects. This study examines the impact of Islamic leadership, Islamic work ethic, and Islamic work motivation on employee performance, with Organizational Citizenship Behavior (OCB) as a mediating variable at PT. Asuransi Askrida Syariah. A quantitative approach with a causal-associative design was adopted. Data were gathered from 200 permanent employees through purposive sampling and analyzed using Structural Equation Modeling–Partial Least Square (SEM-PLS). Hypothesis testing confirms that all three independent variables positively and significantly influence OCB, with Islamic work motivation emerging as the strongest predictor. OCB consistently and significantly enhances employee performance. In direct paths, Islamic work ethic and Islamic work motivation positively affect performance, whereas Islamic leadership exhibits a negative direct effect. Nonetheless, Islamic leadership effectively boosts performance via an indirect pathway through OCB. These findings reinforce the notion that internalizing Islamic values is more effective in elevating performance through fostering positive organizational behavior, contributing empirical evidence to the development of Sharia-based human resource management.

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