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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 Pengendalian Internal atas Prosedur Pencairan Piutang Leasing pada Perusahaan Tridjaya Motor Cabang Kota Manado Nova Pebriani Silelek; Anita L.V Wauran; Shane Anneke Pangemanan
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.v8i7.12298

Abstract

This study aims to analyze internal controls over the procedures for collecting lease receivables at the Tridjaya Motor Branch in Manado. The study employs a qualitative descriptive method, with data collected through observation, interviews, and documentation. The analysis was conducted based on the five components of internal control according to COSO, namely the control environment, risk assessment, control activities, information and communication, and monitoring. The results of the study indicate that the procedures for the settlement of lease receivables have been implemented in a structured manner through the segregation of duties between the sales and administrative departments, the use of complete supporting documents, and a multi-level authorization system. However, several challenges were identified, such as role overlap due to limited human resources, delays in interdepartmental communication, data entry errors, and delays in document verification by the leasing party. These conditions resulted in delays in fund disbursement and affected the company’s cash flow stability. Therefore, the company needs to improve coordination, supervision, and routine evaluation to ensure that internal control effectiveness operates more optimally.
Pengaruh Sistem Pengendalian Internal dan Kompetensi Perangkat Desa Terhadap Kepatuhan Wajib Pajak dengan Kesadaran Wajib Pajak Sebagai Variabel Intervening di Pemerintah Desa Kecamatan Kabila Bone Fadila Rahmawaty Biahimo; Usman Usman; Ayu Rakhma Wuryandini
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.v8i7.12299

Abstract

This study aims to analyze the effect of the internal control system and village apparatus competence on taxpayer compliance, with taxpayer awareness as an intervening variable in village governments in Kabila Bone District, Bone Bolango Regency. This research employed a quantitative approach focusing on internal control systems, village apparatus competence, taxpayer awareness, and taxpayer compliance. The background of this study is the low level of land and building tax (PBB) compliance, inaccuracies in tax object data, and delays in village fund disbursement due to the suboptimal realization of PBB payments. The results indicate that the internal control system does not have a significant direct effect on taxpayer compliance. However, village apparatus competence has a positive and significant effect on taxpayer compliance. In addition, taxpayer awareness has been proven to positively and significantly affect taxpayer compliance. This study also found that the internal control system and village apparatus competence positively influence taxpayer awareness. Furthermore, taxpayer awareness is able to mediate the effect of the internal control system and village apparatus competence on taxpayer compliance. These findings indicate that improving taxpayer compliance is not only influenced by a strong internal control system, but also highly dependent on the competence of village officials and increased public awareness in fulfilling tax obligations.
Pengaruh Pemanfaatan Teknologi Informasi Terhadap Peningkatan Kinerja Keuangan UMKM dengan Sistem Pengendalian Intern Sebagai Variabel Moderasi: Studi Penelitian pada UMKM Binaan BI Kota Gorontalo Ebi Cahra Pulomoduyo; Usman Usman; Yustina Hiola
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.v8i7.12305

Abstract

This study aims to examine the effect of information technology utilization on improving the financial performance of Micro, Small, and Medium Enterprises (MSMEs), with the internal control system serving as a moderating variable among Bank Indonesia-assisted MSMEs in Gorontalo City. This study employed a quantitative research method using primary data collected through questionnaires distributed to 46 Bank Indonesia-assisted MSMEs. Data were analyzed using Partial Least Squares-Structural Equation Modeling (PLS-SEM) with SmartPLS 4.0 software to evaluate both the measurement model (outer model) and the structural model (inner model). The findings indicate that information technology utilization has a significant effect on improving the financial performance of MSMEs. The internal control system also has a significant effect on financial performance. Furthermore, the internal control system significantly moderates the relationship between information technology imply ton the success of sm dişital transaniat pen foreign odings imply that the success of MSMEs' digital transformation effective utilization of information technology but also on therimplementation of a sound internal control system to ensure that business manage dont is more effective, efficient, and sustainable.
Pengaruh Pasar Modal Global dan Perdagangan Internasional Terhadap Volatilitas Nilai Tukar Mata Uang Negara Asean dalam Perspektif Ekonomi Islam (Tahun 2018-2023) Mulia Marta Sutrisno; Asriani Asriani; Muhammad Iqbal Fasa
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.v8i7.12329

Abstract

This study is based on the international economic turmoil of ASEAN countries during the period 2018 - 2023 caused by the pandemic, the issue of the 2023 recession, and the internal turmoil of each country itself. This study analyzes the effect of global capital market variables and international trade variables on the exchange rate volatility of ASEAN countries from 2018 to 2023. The influence between the independent variables and the dependent variables is connected using the balance of payments theory. The study was analyzed using quantitative methods with secondary data from the ASEAN Statistical Yearbook. The analysis includes descriptive statistics, classical assumption tests, and panel data regression. The results of the study show that the global capital market has a significant negative effect, while international trade has a significant positive effect on exchange rate volatility. Together, all independent variables have a significant positive effect on the dependent variable, meaning that all independent variables have a significant effect both partially and simultaneously.
Persepsi dan Pemahaman Masyarakat Terhadap Pembentukan Koperasi Desa Merah Putih dalam Perspektif Ekonomi Syariah di Kabupaten Aceh Besar Mahratul Husna; Intan Qurratulaini; Isnaliana Isnaliana
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.v8i7.12331

Abstract

This study aims to analyze the community’s perceptions and understanding of the establishment of the Red and White Village Cooperative (KDMP) from an Islamic economic perspective in Blang Village, Blang Bintang Subdistrict, Aceh Besar Regency. This study employs a qualitative methodology combined with a phenomenological design. Data were collected through interviews and comprehensive documentation with eight informants selected through purposive sampling. The data were then analyzed through organization, coding, categorization, and interpretation, with validity testing conducted via triangulation and member verification.    The findings indicate that the community generally holds a positive perception of the KDMP as a means to improve well-being through the strengthening of microenterprises and the provision of access to capital, though this is accompanied by a cautious attitude regarding the transparency of management. The public’s understanding of cooperatives remains limited to practical aspects and has not yet fully encompassed the concept of cooperatives as a collective economic system. From an Islamic economic perspective, values such as ta’awun, amanah, musyawarah, and kemaslahatan have been socially internalized but have not yet been implemented optimally in institutional practice. This study concludes that the success of the KDMP depends not only on institutional aspects but also on the readiness of the community, particularly in terms of understanding, perception, and trust in cooperatives.
Pengaruh Belanja Pemerintah Terhadap Pertumbuhan Ekonomi di Provinsi Kalimantan Timur Menurut Perspektif Ekonomi Islam Tahun 2018-2024 Shinta Riana Putri; Liya Ermawati; Zathu Restie Utamie
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.v8i7.12342

Abstract

Local governments play a role in driving economic growth through local spending policies. East Kalimantan Province, as a region dominated by the mining sector, faces challenges in maintaining the stability of economic growth due to global economic fluctuations. Therefore, this study aims to analyze the impact of government spending including personnel expenditures, goods and services expenditures, and capital expenditures on economic growth in East Kalimantan Province from 2018 to 2024 from an Islamic economic perspective. This is an associative-causal study employing a quantitative approach. The data used are secondary data obtained from the Central Statistics Agency (BPS), the Ministry of Finance of the Republic of Indonesia, and the Directorate General of Fiscal Balance (DJPK). The data were analyzed using panel data regression analysis. The number of observations used is 70, obtained from 7 regencies and 3 cities in East Kalimantan over the period 2018–2024. The results of the model selection tests the Chow test and the Hausman test indicate that the selected model is the Random Effects Model (REM). The results of the partial analysis indicate that the personnel expenditure variable has a probability value of 0.2437 > 0.05, meaning that, in isolation, personnel expenditure does not have a significant effect on economic growth. Furthermore, the goods and services expenditure variable shows a probability value of 0.3194 > 0.05, meaning that goods and services expenditure also does not have a significant effect on economic growth. As for capital expenditure, it shows a probability value of 0.0849 > 0.05, indicating that capital expenditure also does not have a significant effect on economic growth in East Kalimantan. Meanwhile, simultaneously, personnel expenditure, goods and services expenditure, and capital expenditure have an effect on economic growth with a probability value of 0.0380 < 0.05.
Pengaruh Pertumbuhan Penjualan, Strategi Bisnis, dan Intensitas Modal terhadap Penghindaran Pajak Ria Savitri; Juli Ismanto
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.v8i7.12348

Abstract

This study aims to analyze the effect of sales growth, business strategy, and capital intensity on tax avoidance in property & real estate companies listed on the Indonesia Stock Exchange during the 2020–2024 period. This research employed a quantitative approach with a descriptive method. The data used were secondary data obtained from company financial statements and analyzed using panel data regression with the assistance of EViews 12 software. The research sample was determined using a purposive sampling technique and consisted of 80 observations. The results showed that simultaneously sales growth, business strategy, and capital intensity significantly affected tax avoidance. Partially, sales growth and business strategy had no effect on tax avoidance, while capital intensity had a positive effect on tax avoidance. This study indicates that a higher level of investment in fixed assets can increase a company’s tendency to engage in tax avoidance through the utilization of depreciation expenses on fixed assets.
Determinan Pajak Hotel, Pajak Restoran, Pajak Hiburan dan Pajak Reklame Terhadap PAD Se-Pulau Lombok Tahun 2019-2023 Baiq Nindria Riguna Umarta; Endang Astuti; Iwan Harsono
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.v8i7.12350

Abstract

This study examines the effect of hotel tax, restaurant tax, entertainment tax, and advertisement tax on Local Own-Source Revenue (PAD) in regencies/cities of Lombok Island. The background of this research is based on the importance of optimizing local taxes to enhance regional fiscal independence. The objective of this study is to analyze the partial and simultaneous effects of these tax variables on PAD. This research employs a quantitative approach using panel data regression analysis. The data used are secondary data from 2019–2023 obtained from official institutions. The selected model is the Fixed Effect Model (FEM) based on model selection tests. The results indicate that hotel tax and restaurant tax have a positive and significant effect on PAD. Meanwhile, entertainment tax and advertisement tax do not have a significant effect on PAD. Restaurant tax is identified as the most dominant variable influencing PAD. These findings suggest that tourism and consumption sectors play an important role in increasing regional revenue. In conclusion, optimizing hotel and restaurant taxes can be an effective strategy to improve PAD in Lombok Island.
Analisis Kinerja Keuangan Pemerintah Daerah Kabupaten Gorontalo Tahun 2020-2024 Sartin Adjira; Rio Monoarfa; Muzdalifah Muzdalifah
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.v8i7.12428

Abstract

This study aims to analyze the financial performance of the Gorontalo Regency Government during the 2020–2024 period. The research employed a descriptive quantitative method with a non-statistical approach. The data were obtained from local government financial reports and analyzed using effectiveness ratios, efficiency ratios, independence ratios, harmony ratios, growth trend analysis, and predictive analysis. The results indicate that the regional financial performance, as measured by the effectiveness ratio, remains ineffective because the realization of Local Own-Source Revenue (PAD) has not optimally achieved the established targets. The efficiency ratio demonstrates an inefficient condition due to the relatively high expenditure realization compared to revenue realization. The independence ratio falls within the instructive category, indicating a high dependence on transfers from the central government. The harmony ratio reveals that regional expenditures are still dominated by operational spending rather than capital expenditure. Furthermore, growth analysis shows fluctuating trends in regional revenues and expenditures, while predictive analysis suggests positive prospects for future financial performance through the optimization of local revenue sources, expenditure control, and improvements in regional financial management. The findings are expected to serve as an evaluation tool for local governments in enhancing fiscal effectiveness, efficiency, and financial independence in a sustainable manner.
Pengaruh Likuiditas dan Aktivitas Terhadap Profitabilitas: Moderasi Ukuran Perusahaan pada Industri Produk Agrikultur Cornelius Johanes Capestrano Dhityra; Liana Susanto
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.v8i7.12465

Abstract

The purpose of this study is to determine the effect of liquidity and activity on profitability and the role of firm size as a moderating variable in agricultural product industry companies listed on the Indonesia Stock Exchange for the 2021–2024 period. This study used quantitative research with panel data regression analysis and Moderated Regression Analysis (MRA). This study used a sample of 19 companies with a total of 76 observations selected through purposive sampling. Liquidity was measured using the Current Ratio (CR), activity using Total Asset Turnover (TATO), profitability using Return on Assets (ROA), and firm size using the natural logarithm of total assets. Data were processed using EViews version 12. The tests used were the classical assumption test, consisting of normality, multicollinearity, heteroscedasticity, and autocorrelation; the panel data model selection test, consisting of the Chow Test, Hausman Test, and Lagrange Multiplier Test; and hypothesis testing, consisting of the F-test, t-test, and the coefficient of determination. The test results show that liquidity does not have a significant effect on profitability, while activity has a significant positive effect on profitability. Firm size is unable to moderate the effect of liquidity on profitability but can strengthen the effect of activity on profitability.

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