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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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Analisis Sensitivitas Premi Asuransi Jiwa Terhadap Usia dan Tingkat Suku Bunga Berdasarkan Data Life Table dari World Health Organization Miftahul Jannah; Maharani Renika Putri
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.v8i7.12035

Abstract

This study aims to analyze the sensitivity of life insurance premiums to changes in age and interest rates using mortality data from the World Health Organization (WHO). The data used is the 2015 Adult Mortality data obtained from the Global Health Observatory Data Repository and processed into the probability of death (qx) using a simple exponential model approach. Premium calculations are performed using the present value concept, taking into account variations in interest rates of 3%, 5%, and 7%, as well as an age range of 25 to 50 years. The analysis was conducted to examine the effect of changes in age and interest rates on the resulting premium amount. The results show that age has a positive and dominant effect on premiums, with increasing age leading to a significant increase in premiums. Conversely, interest rates have a negative effect on premiums, with increasing interest rates leading to a decrease in premiums. However, the effect of interest rates is relatively smaller compared to age. This study demonstrates that mortality is a major factor in determining life insurance premiums. Furthermore, the simple approach used in this study provides a clear picture of the relationship between demographic and economic factors in premium determination.
Pengaruh Content Marketing dan Customer Engagement terhadap Keputusan Pembelian Konsumen (Studi Kasus Instagram @netisane.co) Merida Damanik; Astri Wulandari; Bethani Suryawardani
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.v8i7.12116

Abstract

Penelitian ini memiliki tujuan utama untuk menyelidiki pengaruh pemasaran konten dan keterlibatan pelanggan terhadap keputusan pembelian di akun Instagram @netisane.co. Populasi dalam penelitian ini adalah pengikut akun Instagram @netisane.co yang berjumlah 4.205 akun, dengan pengambilan sampel sebanyak 99 responden menggunakan teknik non-probability sampling. Penelitian ini menggunakan metode analisis data kuantitatif dan pengujian hipotesis menggunakan model analisis statistik yang terdiri dari uji validitas, uji reliabilitas, uji asumsi klasik, regresi linier berganda, uji F, uji t, dan koefisien determinasi dengan menggunakan software SPSS. Hasil penelitian menunjukkan bahwa terdapat hubungan antara variabel independen yaitu content marketing dan customer engagement terhadap variabel dependen yaitu keputusan pembelian. Variabel content marketing diperoleh nilai thitung > ttabel (6,322 > 1,984) dengan tingkat signifikansi 0,000 < 0,05. Untuk variabel independen customer engagement diperoleh nilai thitung > ttabel (3,860 > 1,984) dengan tingkat signifikansi 0,000 < 0,05. Berdasarkan uji simultan menunjukkan nilai F hitung > F tabel (31,304 > 3,09) dengan tingkat signifikansi 0,000 < 0,05. Berdasarkan nilai koefisien beta sebesar 0,507, content marketing ditemukan sebagai variabel yang paling dominan. Nilai koefisien determinasi sebesar 0,382 menunjukkan pengaruh variabel independen terhadap keputusan pembelian sebesar 38,2%. Sehingga dapat disimpulkan bahwa content marketing dan customer engagement berpengaruh positif dan signifikan terhadap keputusan pembelian pada akun Instagram @netisane.co. Kata Kunci: Pemasaran Konten, Keterlibatan Pelanggan, Keputusan Pembelian.
Determinants of Income Inequality in the Kalimantan Region Annisa Siska Roselianti; Ahmad Yunani; Muzdalifah; Anshar Nur; Yunita Sopiana
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.v8i7.12117

Abstract

Income inequality remains a critical issue in Indonesia, particularly in the Kalimantan region, where disparities in education, foreign direct investment (FDI), and economic growth significantly affect income distribution. This study examines the impact of education, FDI, and economic growth on income inequality using panel data regression analysis from 2015 to 2023. The results indicate that education significantly reduces income inequality, as higher education levels contribute to improved workforce quality and income distribution. Similarly, FDI negatively affects income inequality by creating job opportunities, increasing household incomes, and promoting economic growth. However, economic growth does not significantly influence income inequality, suggesting that other factors, such as inflation, purchasing power, and sectoral contributions, may play a more substantial role. The findings highlight the need for policy interventions, including improving education access, regulating FDI distribution, and ensuring inclusive economic policies to reduce income disparities. This study contributes to the ongoing discourse on income inequality by providing empirical evidence on the role of education and investment in fostering equitable economic development.
Dampak Penerapan PSAK 73 Terhadap Nilai Perusahaan Transportasi dan Logistik di Indonesia Tahun 2021-2024: Aset Hak Guna dan Liabilitas Sewa Afiandanni Naufal Rizqimarsanda; Agung Prajanto
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.v8i7.12125

Abstract

The purpose of this study is to examine the effect of right-of-use assets and lease liabilities on firm value because of the implementation of PSAK 73. The dependent variables in this study are right-of-use assets (X1), and lease liabilities (X2), while the independent variable is firm value (Y). The research focuses on transportation and logistics companies listed on the Indonesia Stock Exchange that report right-of-use assets and lease liabilities in their financial statements. The data were obtained from financial reports available on www.idx.co.id and stock prices from www.yahoo.finance.com. Using purposive sampling and outlier analysis with SPSS 25, a sample of 70 observations from 37 companies was collected. The findings indicate that right-of-use assets and lease liabilities significantly influence firm value, suggesting that these variables can serve as a reference for investors in making investment decisions
Analisis dan Pengurangan Aktivitas Tidak Bernilai Tambah Pada Sistem Produksi Manufaktur Skala Kecil Menggunakan Value Stream Mapping: Studi Kasus pada PT Veteri Nutri Animalia Nugraha Raihan Alkabir Chairaza; Yenni Trisno
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.v8i7.12128

Abstract

This study is motivated by the high level of operational inefficiencies in small-scale manufacturing, which are primarily caused by the presence of non-value-added activities and the use of push-based production systems. The objective of this study is to identify and reduce non-value-added activities in the production system of PT. VNA using the Value Stream Mapping (VSM) approach. This research employs a qualitative case study method through direct observation, interviews, and documentation of production processes. The analytical tools used include Value Stream Mapping (VSM), Process Activity Mapping (PAM), and VALSAT to map the current state and identify dominant waste. The results indicate that only 32.83% of the total production time constitutes value-added activities, while the remaining time is dominated by waiting and inventory accumulation. In addition, the reliance on forecast-based production contributes to overproduction and the buildup of work-in-process. A future state map is developed to reduce non-value-added activities through process simplification, improved scheduling, and better synchronization across production stages. This study concludes that the implementation of Value Stream Mapping provides a structured approach to improving operational efficiency in small-scale manufacturing by systematically identifying and reducing waste. Keywords: value stream mapping; non-value-added activities; production efficiency; small-scale manufacturing; lean manufacturing
Upaya Pengembangan Empat Destinasi Pariwisata Unggulan Berbasis Masyarakat (Community-Based Tourism) dalam Mendorong Pertumbuhan Ekonomi Masyarakat Lokal di Kabupaten Buol Mutiara R. Pangulu
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.v8i7.12129

Abstract

Community-Based Tourism is a concept that emphasizes the active involvement of local communities in connecting their natural environment and cultural heritage with tourists. Therefore, the implementation of this approach is highly relevant for Buol Regency, which has four leading tourism destinations. The results of the study indicate that destination development has been carried out through the improvement of basic facilities, area arrangement, tourism promotion, and community group empowerment. Community participation is reflected in the provision of culinary services, the sale of local products, the management of tourism areas, as well as environmental cleanliness and security activities. The conclusion of this study shows that the development of the four leading tourism destinations in Buol Regency has demonstrated a positive direction in promoting local economic growth. However, the sustainability and optimization of economic benefits largely depend on the synergy between local government, managers, and the community.
Manajemen Tata Kelola Stok Barang dan Display Produk untuk Meningkatkan Visual Merchandising Nurhayati Nurhayati; Anas Khair Prikurnia; Addini Aliran Anwari
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.v8i7.12137

Abstract

This report presents the results of a fieldwork internship focused on optimizing operations at By. Diara. The primary issue underlying this activity is the importance of balancing stock availability in the warehouse with the effectiveness of displays in the sales area to attract consumer interest. The objective of this internship is to implement a systematic stock management system and design a product display strategy that aligns with visual merchandising principles. Data collection methods included participant observation, interviews with field supervisors, and hands-in practice in inventory management and display arrangement. Stock management was conducted through product categorization based on Stock Keeping Units (SKU) and regular monitoring of incoming and outgoing goods. Visual merchandising enhancements were implemented through mannequin arrangement, lighting, and product color grouping to create a comfortable shopping flow. The results of this activity demonstrated that efficient inventory management can expedite the process of fulfilling customer needs and reduce the risk of stockpiling outdated merchandise. Furthermore, thematically updating product displays has been shown to enhance the boutique's visual appeal and make it easier for customers to find the products they desire. Overall, the integration of efficient inventory management and attractive visual merchandising is a key factor in enhancing By.Diara's professional image and sales performance.
Analisis Peran Auditor Eksternal dan Karakteristik Perusahaan Terhadap Lamanya Penyelesaian Audit Laporan Keuangan di PT Asabri (Persero) Palembang Emilia Gustini; Kharisma Kartini
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.v8i7.12140

Abstract

This study aims to analyze the effect of the role of external auditors and company characteristics on the timeliness of financial statement audit completion (audit delay) at PT Asabri (Persero) Palembang. Audit delay is an important indicator in assessing the timeliness of financial reporting, which affects the relevance of information for stakeholders. This research uses a quantitative approach with data collection techniques through documentation and literature study, and is analyzed using multiple linear regression to examine both partial and simultaneous effects. The results show that the role of external auditors and company characteristics have a significant effect on audit delay, both partially and simultaneously. Therefore, improving the quality of external auditors and managing company characteristics effectively are expected to accelerate the completion of financial statement audits.
Penerapan Standar Akuntansi Syariah untuk Menilai Kinerja Keuangan Baitul Maal wat Tamwil (BMT) di Lasusua, Kolaka Utara Iren Iren; Andika Rusli; Sultan Sultan
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.v8i7.12166

Abstract

This study aims to analyze the application of Islamic accounting standards in assessing the financial performance of Baitul Maal wat Tamwil (BMT) in Lasusua, North Kolaka. The research method used is a qualitative approach with data collection techniques involving observation, interviews, and documentation of BMT’s financial statements for the years 2022–2024. The results of the study indicate that BMT Lasusua has utilized accounting software for recording financial transactions; however, the application of Sharia accounting standards has not yet fully complied with the Sharia PSAK, particularly regarding the recording of murabahah financing. The murabahah practice is conducted through a mechanism where the customer purchases the goods themselves and submits a receipt as proof of the transaction, which indicates the application of murabahah bil wakalah but is not yet administratively optimal. Furthermore, the 8% profit-sharing system lacks a clearly defined profit-sharing ratio, thereby affecting income stability. This situation impacts the quality of financial reports and the assessment of BMT performance, which are not yet fully accurate and transparent in accordance with Sharia principles.
Pengaruh Ukuran Perusahaan Terhadap Profitabilitas dengan Pertumbuhan Penjualan Sebagai Variabel Intervening Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2022-2024 Djawia Djainuddin; E. Hartaty Hadady; Suratno Amiro
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.v8i7.12206

Abstract

This study aims to analyze the effect of firm size on profitability with sales growth as an intervening variable in manufacturing companies listed on the Indonesia Stock Exchange for the period 2022–2024. The independent variable in this study is firm size, the dependent variable is profitability, and the intervening variable is sales growth. This research uses a quantitative approach with an associative research type. The data used are secondary data in the form of financial statements of manufacturing companies. The sampling technique employed purposive sampling, resulting in 80 companies with a total of 240 observations. Data analysis was conducted using descriptive statistical analysis, classical assumption tests, linear regression analysis, and mediation testing (Sobel test). The results show that firm size does not have a significant effect on profitability. However, firm size has a positive and significant effect on sales growth, and sales growth has a positive and significant effect on profitability. Furthermore, the mediation test results indicate that sales growth is able to significantly mediate the effect of firm size on profitability, although the indirect effect is relatively weak. The conclusion of this study indicates that an increase in firm size does not directly improve profitability but does so through sales growth as an intervening variable. Therefore, sales growth plays an important role in bridging the relationship between firm size and profitability. This study is expected to contribute to companies in determining strategies to improve financial performance and serve as a reference for future research.

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