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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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Employee Retention Management Strategy and Mitigating Resistance to Change in the Adoption of Artificial Intelligence (AI) in the Corporate Sector Yeti Yeti
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.v8i6.12893

Abstract

The accelerated adoption of Artificial Intelligence (AI) technology in the corporate sector has triggered massive structural transformation while simultaneously generating deep anxiety among the workforce regarding disruption and job substitution. This study aims to formulate employee retention management strategies and mitigate resistance to change during the AI ​​integration process in the corporate environment. Using empirical normative legal research methods through a conceptual approach and analysis of organizational behavior management literature, this article dissects the root causes of employee resistance and the effectiveness of various managerial interventions. The analysis results indicate that employee resistance is not inherent to the technology itself, but rather is triggered by fear of job loss (job insecurity), minimal communication transparency, and digital competency deficits. This study concludes that the implementation of upskilling programs, the application of participatory communication, and the adoption of a human-based change management framework such as the ADKAR model can reduce employee turnover rates, align human-machine synergy, and ensure the sustainability of company operations in the era of automation.
Pengaruh Corporate Social Responsibility (CSR) dan Good Corporate Governance (GCG) Terhadap Nilai Perusahaan: Studi pada PT Semen Indonesia Tbk Periode 2019-2024 Rafi Rasendriya; Dwi Ermayanti Susilo
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.v8i7.12894

Abstract

From 2019 to 2024, this research will examine how PT Semen Indonesia Tbk's CSR and Good Corporate Governance initiatives impacted the company's stock price. “Using secondary data collected from the company's sustainability reports and annual reports, this study used a quantitative technique. Descriptive statistics, tests of classical assumptions, multiple linear regression, tests of hypotheses using t-tests and F-tests, and examination of coefficients of determination were all part of the data analysis process. The results show that CSR and GCG do not significantly impact business value, at least in part. In addition, PT Semen Indonesia Tbk's company value is unaffected by CSR and GCG at the same time. According to these results, financial performance, industry circumstances, macroeconomic variables, and social responsibility efforts are not the only determinants of company value gains; corporate governance procedures and social responsibility also play a role.” As a foundation for future studies on the factors that determine a company's worth, this one should help businesses improve their CSR and GCG initiatives.
The Impact of Rupiah Exchange Rate Depreciation on Foreign Exchange Difference Expenses and Financial Performance of Pharmaceutical Manufacturing Companies Listed on the Indonesia Stock Exchange Agriend S. Putra; Adi Putra
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.v8i6.12915

Abstract

The depreciation of the Rupiah exchange rate against foreign currencies, particularly the United States Dollar (USD), is one of the most significant market risks for the manufacturing industry sector in Indonesia. This study aims to analyze the impact of Rupiah exchange rate depreciation on foreign exchange expenses and the financial performance of pharmaceutical manufacturing companies listed on the Indonesia Stock Exchange (IDX). The national pharmaceutical industry has unique characteristics that are highly vulnerable to exchange rate fluctuations, considering that approximately 85% to 90% of active pharmaceutical ingredients are still supplied through import mechanisms. The research method used is a causal quantitative method with secondary data in the form of annual financial reports of pharmaceutical companies listed on the IDX. Financial performance in this study is measured using profitability ratios, such as Return on Assets (ROA) and Return on Equity (ROE), as well as operational efficiency ratios. The results of the panel data regression analysis indicate that Rupiah exchange rate depreciation has a significant positive effect on the surge in foreign exchange difference expenses. This increase in foreign exchange expenses is subsequently proven to have a significant negative impact on the company's ROA and ROE. The dual pressures of rising imported input costs and restrictions on domestic selling price adjustments (due to health insurance drug pricing regulations) have drastically eroded companies' net profit margins. These findings imply the importance of implementing more aggressive foreign exchange risk management strategies, such as hedging through forward derivative instruments or options, to maintain the financial stability of the national healthcare sector amidst global macroeconomic uncertainty.
Pengaruh Pengetahuan Fiskal dan Ketegasan Sanksi Terhadap Kepatuhan Pajak Pelaku UMKM Pajak Restoran di Kota Gorontalo Ayub Domili; Lukman Pakaya; Muliyani Mahmud
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.v8i7.12473

Abstract

This study aims to determine the effect of fiscal knowledge and strictness of sanctions on tax compliance of restaurant tax MSMEs in Gorontalo City. The research method used was quantitative. Data collection was conducted by distributing questionnaires to restaurant tax MSMEs in Gorontalo City. The population in this study were restaurant tax MSMEs registered as restaurant taxpayers in Gorontalo City, with a sample size of 92 respondents. The data analysis technique used was multiple linear regression analysis with the help of SPSS. The results showed that fiscal knowledge partially had a positive and significant effect on tax compliance of restaurant tax MSMEs in Gorontalo City, and strictness of sanctions had a positive and significant effect on tax compliance of restaurant tax MSMEs in Gorontalo City. Simultaneously, fiscal knowledge and strictness of sanctions had a positive and significant effect on tax compliance of restaurant tax MSMEs in Gorontalo City, explained by the variable's R-square value of 74.2%, while the remaining 25.8% was contributed by other variables outside the research model.
Community-Based Public Relations and Destination Branding: Evidence from Bobung Tourism Awareness Group Azalia Wasithotul ‘Ulaa; Imam Sumarlan
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.v8i7.12604

Abstract

In the increasingly competitive tourism industry, destination branding requires not only promotional activities but also meaningful engagement with local communities. This study examines how community-based public relations practices contribute to destination branding through stakeholder relationship management and community empowerment within the Bobung Working Group (Pokja). Drawing upon Relationship Management Theory, particularly the dimensions of trust, commitment, satisfaction, and mutual control, as well as Scheyvens’ Community-Based Tourism Empowerment Framework, this research employs a descriptive qualitative approach. Data were collected through in-depth interviews with Pokja members, local residents, tourists, and tourism office representatives, and were analyzed using thematic analysis. The findings reveal that community-based public relations foster trust-based relationships, strengthen stakeholder commitment, enhance community and tourist satisfaction, and facilitate participatory decision-making processes. Simultaneously, tourism development generates economic opportunities, strengthens community identity and confidence, promotes social cohesion, and increases local participation in tourism governance. These relational and empowerment processes collectively contribute to the formation of a distinctive destination brand characterized by cultural authenticity, community participation, and local craftsmanship. The study concludes that destination branding in community-based tourism settings is not merely a communication outcome but a reflection of sustainable relationships and empowered local communities.
Pengaruh Profitabilitas, Likuiditas, Leverage, dan Corporate Social Responsibility (CSR) Terhadap Nilai Perusahaan M Bayu Sugiarto; Indah Permata Dewi
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.v8i7.12914

Abstract

This study aims to analyze the effect of profitability, liquidity, leverage, and Corporate Social Responsibility (CSR) on firm value in infrastructure sector companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. This research uses a quantitative approach with a causal research design. The sample was selected using purposive sampling based on specific criteria. The data used are secondary data obtained from annual reports and sustainability reports. The variables are measured using ROA, CR, DER, CSRDI, and PBV. Data analysis was conducted using multiple linear regression after classical assumption tests were satisfied, followed by t-test, F-test, and coefficient of determination analysis. The results show that profitability (ROA) and leverage (DER) have a positive and significant effect on firm value, while liquidity (CR) and CSR have no significant effect. Simultaneously, all independent variables significantly affect firm value, indicating that the model is appropriate for analysis.
Perlindungan Konsumen Terhadap Standar Kehalalan Produk Kosmetika Dan Penggunaannya: Kajian Terhadap Fatwa MUI Nomor 26 Tahun 2013 Della Agustina; M. Iqbal Irham
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.v8i7.12928

Abstract

This study aims to analyze consumer protection regarding halal standards for cosmetic products based on MUI Fatwa Number 26 of 2013. The research is motivated by the widespread circulation of cosmetics that fail to meet safety and halal standards, resulting in a gap between legal provisions and actual practices in the field. A normative-empirical research method was employed, supported by primary data obtained through interviews with the North Sumatra MUI, BBPOM Medan, and YKI North Sumatra, as well as secondary data comprising relevant laws, regulations, and fatwas. The findings indicate that consumer protection remains suboptimal due to low consumer awareness, limited oversight, and inadequate law enforcement. This situation demonstrates that the objectives of consumer protection have not been fully realized from the perspectives of both positive law and *maqāṣid al-syarī‘ah*. Therefore, synergy among the MUI, BBPOM, YKI, business operators, and the public is essential to achieve more effective consumer protection.
Penerapan Transaksi Pembayaran Non-Tunai oleh Pelaku Usaha Terhadap Konsumen Ditinjau dari Undang-Undang Nomor 7 Tahun 2011 Tentang Mata Uang dan Hukum Ekonomi Syariah Rahma Seliati Br Sitorus; Annisa Sativa
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.v8i7.12929

Abstract

This study aims to analyze business actors who take their own actions towards consumers in making payments by not using cash. The development of digital payment systems has made business actors increasingly limit payment methods to non-cash only, thereby reducing consumers' rights to choose their preferred payment method. From the previous explanation, there are several problems in the study, namely regarding how business actors implement non-cash payments to consumers, based on Law Number 7 of 2011 concerning Currency and Islamic economic law. The approach used in this study is a normative legal approach by analyzing statutory and conceptual regulations through a literature review. The results of the discussion indicate that the mandatory implementation of non-cash payments may conflict with the provisions of Law Number 7 of 2011 which regulates the use of the rupiah as an official means of payment. This policy contradicts the basics of Islamic economic law such as willingness and justice ('adl), and freedom of contract because it does not provide choices to consumers. It can be concluded that the implementation carried out by business actors in non-cash transactions needs to be adjusted to applicable legal provisions and sharia principles while still providing cash payment alternatives to ensure fairness and consumer protection.
Measuring Socio-Economic Resilience: The Role of Community-Based Tourism in Mitigating Income Disparities in Rural Areas Latif; Rosandi Ardi Noegraha; Eva Purnamasari; Ita Erliyani; Muhammad Irfan Florid
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.v8i7.13019

Abstract

Rural regions globally face persistent economic vulnerabilities, characterized by narrow economic bases, youth out-migration, and widening income disparities compared to urban centers. This study investigates the structural capacity of Community-Based Tourism (CBT) to foster socio-economic resilience and systematically mitigate income inequality in rural areas. Utilizing a mixed-methods approach, this research develops a comprehensive framework to measure resilience across institutional, economic, and social dimensions, while quantifying income distribution shifts using Gini coefficient adjustments and economic multiplier metrics. The findings demonstrate that structured CBT initiatives significantly redistribute economic returns by leveraging collective ownership and local supply chains, thereby reducing regional income disparities. However, the long-term sustainability of these mitigation effects depends heavily on local governance quality, equitable benefit-sharing mechanisms, and structural resistance to elite capture. This study concludes with actionable policy frameworks designed to optimize institutional support and scale CBT as a strategic instrument for inclusive regional development and rural economic stabilization.
Determinan Keputusan Pembelian Pembersih Wajah Pria Pada Generasi Gen Z Nafilah Khoirotun Ni'am; Wenti Krisnawati
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.v8i7.13037

Abstract

This study examines the influence of brand image, social media marketing, celebrity endorsement, and E-WOM on the purchasing decisions of Generation Z consumers regarding Kahf facial cleanser products. This quantitative study employs a purposive sampling technique and involves 150 Generation Z university students at Universitas Muhammadiyah Gresik who have used or are currently using Kahf facial cleanser. Data were collected via a 5-point Likert scale questionnaire and analyzed using Partial Least Squares. The study reveals that brand image, social media marketing, and celebrity endorsement positively influence consumer purchasing decisions. However, the E-WOM variable was not found to have a positive impact on customer purchasing decisions. These findings are expected to contribute to the existing literature, particularly regarding Gen Z consumer behavior. Furthermore, they can serve as a reference for companies in formulating more efficient digital marketing strategies to assist consumers in making more rational and well-informed purchasing decisions.

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