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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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Pengaruh Perilaku Tidak Etis dan Moralitas Individu Terhadap Kecenderungan Fraud Dengan Rasionalisasi Sebagai Variabel Mediasi Athifanaya Aisya Fatihah; Lisa Kartikasari
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 8 No. 8 (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.v8i8.12462

Abstract

This study aims to examine the influence of Unethical Behavior and Individual Morality on Fraud Tendency, with Rationalization serving as a mediating variable. The sample consisted of 102 employees working at state-owned banks in Semarang, selected using purposive sampling. The data used in this study consisted of questionnaires distributed according to the research respondent criteria. Data analysis was conducted using SPSS 30.0 software. The results indicate that Unethical Behavior does not have a significant effect on Fraud Tendency, Individual Morality has a significant negative effect on Fraud Tendency, Rationalization has a significant positive effect on Fraud Tendency, Unethical Behavior has a significant positive effect on Rationalization, and Individual Morality does not have a significant effect on Rationalization. The results suggest that Rationalization mediates the relationship between Unethical Behavior and Fraud Tendency but does not mediate the relationship between Individual Morality and Fraud Tendency.
Flypaper Effect dan Pembangunan Manusia di Jawa Tengah: Bukti Empiris dari Eks-Karesidenan Pekalongan Haryono Haryono; Reza Susatyo; Fafurida Fafurida
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 8 No. 8 (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.v8i8.12506

Abstract

The high dependence of the General Allocation Fund (DAK) on the Regional Budget (APBD) risks creating spending inefficiencies that directly impact the quality of human development. This study aims to detect the flypaper effect phenomenon and analyze the impact of fiscal decentralization on public welfare in seven regencies/cities in the former Pekalongan Residency for the 2020–2024 period. Using a panel data regression method with a Fixed Effect Model approach, this study tested two analytical models: Model 1 to detect the response of regional spending, and Model 2 to measure the impact of fiscal variables on the Human Development Index (HDI). The results of the analysis of Model 1 indicate that Regional Original Revenue (PAD) has a positive and significant effect on regional spending. The General Allocation Fund (DAU) has a positive but insignificant effect on regional spending. Evidence of the flypaper effect was found not to occur at the research locus, where there was no significant difference between the PAD coefficient and the DAU coefficient. In Model 2, PAD and DAU partially and simultaneously had a significant positive effect on the Human Development Index. This study recommends strengthening local taxing power through optimizing regional taxes and shifting the spending structure toward productive capital expenditure to improve fiscal independence and the quality of human development in a sustainable manner.
Analisis Sistem Pengendalian Internal dalam Meningkatkan Penjualan Sepeda Motor Pada PT. Hasjrat Abadi Kotamobagu Meisy Lengkung; Belthasar Trito Siahaan; Harty U. H. L. Koagouw
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 8 No. 8 (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.v8i8.12519

Abstract

This study aims to analyze the implementation of an internal control system in improving motorcycle sales at PT Hasjrat Abadi Kotamobagu. An internal control system plays an important role in supporting operational effectiveness, minimizing the risk of errors and fraud, and assisting the achievement of sales targets. The background of this research is the fluctuation in motorcycle sales, which tend to increase before major religious holidays but decline during certain periods, indicating the need for effective internal controls to maintain sales stability. This study employs a descriptive qualitative method, with data collected through observation, interviews, and documentation. The analysis is based on the five components of the internal control framework developed by the Committee of Sponsoring Organizations of the Treadway Commission (COSO), namely control environment, risk assessment, control activities, information and communication, and monitoring. The findings indicate that PT Hasjrat Abadi Kotamobagu has implemented an internal control system fairly well in its sales activities. However, several weaknesses were identified, including overlapping duties among certain employees, risks of data entry errors, and the need to improve monitoring and evaluation activities on an ongoing basis. Overall, the implementation of the internal control system has supported the improvement of motorcycle sales, although further enhancements are required to achieve greater effectiveness and efficiency.
Environmental Performance, Environmental Disclosure, dan Economic Performance: Perspektif Model Persamaan Simultan: Studi Empiris Pada Perusahaan Manufaktur Sektor Industri Dasar dan Kimia yang Terdaftar pada BEI Usman Alfaruq; Usman Usman; Vicky Oktavia; Pradana Jati Kusuma
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 8 No. 8 (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.v8i8.12521

Abstract

                This study aims to examine the simultaneous relationship between environmental performance, environmental disclosure, and economic performance in manufacturing companies in the basic and chemical industries listed on the Indonesia Stock Exchange during the 2021–2023 period. This study applies a quantitative approach using the Three-Stage Least Squares (3SLS) method to 30 companies with a total of 90 observations. The results show that environmental performance has a significant positive effect on economic performance, while environmental disclosure has a significant negative effect on economic performance. Furthermore, economic performance has been shown to significantly influence both environmental performance and environmental disclosure. These findings indicate a reciprocal relationship between variables in supporting corporate sustainability. Overall, environmental performance is an important factor in improving economic performance, but environmental disclosure still creates cost pressures in the short term. This study implies that companies need to balance environmental responsibility and economic efficiency.
Pengaruh Profitabilitas, Likuiditas, dan Leverage Terhadap Nilai Perusahaan : Moderasi Volatilitas Harga pada Sektor Komoditas Raka Hanantio Handoko; Rini Tri Hastuti
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 8 No. 8 (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.v8i8.12522

Abstract

This study aims to examine the effect of profitability, liquidity, and leverage on firm value, with commodity price volatility serving as a moderating variable, in commodity sector companies listed on the Indonesia Stock Exchange during the 2020–2024 period. The sample consisted of 77 companies selected using the purposive sampling method. Secondary data were analyzed using Moderated Regression Analysis (MRA) with EViews 12. The results indicate that profitability has no significant effect on firm value, liquidity has a positive and significant effect, while leverage has a negative and significant effect on firm value. Commodity price volatility moderates the relationship between profitability and firm value as well as between leverage and firm value, but does not moderate the relationship between liquidity and firm value.
The Implementation and Inhibiting Factors of Using Qris as a Muamalah Transaction System in Islamic Boarding Schools Azmil Zamara Yasmin; Muhammad Fahmul Iltiham; Muhammad Mukhsinin Syu'aibi
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 8 No. 8 (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.v8i8.12527

Abstract

The increasing access to digital financial technology has driven the adoption of non-cash payment systems in various traditional sectors, including Islamic educational institutions. This study aims to determine and describe the implementation and inhibiting factors of using Quick Response Code Indonesian Standard (QRIS) as a muamalah transaction system among students at Pondok Pesantren Ngalah, Purwosari, Pasuruan. This research applies a qualitative descriptive approach using the Miles and Huberman model for data analysis. Data were gathered through in-depth interviews, direct observations, and documentation. The results indicate that QRIS has been implemented well in daily transactions such as buying food, drinks, stationeries, and paying for printing services, driven by its perceived usefulness, efficiency, and ease of use. From a sharia perspective, the implementation of QRIS complies with muamalah principles including transparency, clarity of transactions (bayan), and mutual consent (an-taradhin), free from elements of riba (usury), gharar (uncertainty), and maysir (gambling). However, the study identifies several inhibiting factors, including an unstable internet connection in pesantren areas, low digital literacy among some users causing fear of transactional errors, deep-rooted habits of using cash, and a lack of specific educational programs on sharia digital muamalah that leads some students to equate QRIS with online loans or paylater features. This paper concludes that while digital payment adoption is growing within Islamic educational institutions, enhancement of digital infrastructure and sharia financial literacy remains critical.
Pengaruh Opini Audit, Temuan Audit, dan Tindak Lanjut Hasil Pemeriksaan Terhadap Kualitas Pengungkapan Laporan Keuangan Kementerian/Lembaga Muhammad Daffa Pramasta; Widyasari Widyasari
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 8 No. 8 (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.v8i8.12529

Abstract

This study examines the effects of audit opinions, audit findings, and follow-up on quality of financial statements disclosures within government ministries/agencies. The disclosure quality of these financial statements is measured by comparing the number of items actually disclosed in the Notes to Financial Statement against the total mandatory disclosures required under Statement of Governmental Accounting Standards 04. Utilizing a purposive sampling method, data were gathered from the official website of the Audit Board of the Republic of Indonesia. The final observation dataset comprised 228 samples of audited financial statements from ministries/agencies spanning the fiscal years 2021 to 2023. Employing panel data regression analysis, this study demonstrates that audit opinions have no significant effect on disclosure quality. Conversely, audit findings exert a significant negative impact on disclosure quality, whereas the audit follow-up has a significant positive influence. These findings substantiate agency theory, illustrating that identified audit findings and the subsequent follow-up serve as strong signaling mechanisms for external oversight in assessing the financial statement disclosure quality of government institutions.
Evaluasi Penerapan Good Governance dalam Pengelolaan Dana Desa: Studi Kasus di Desa Daenaa Kecamatan Limboto Barat Marshanda Eka Putri Dukalang; Rio Monoarfa; Muzdalifah Muzdalifah
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 8 No. 8 (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.v8i8.12530

Abstract

This study aims to evaluate the application of good governance principles in the management of Village Funds in Daenaa Village, West Limboto District, Gorontalo Regency. The research method used is qualitative research with a case study approach. Data were obtained through observation, interviews, and documentation. Research informants consisted of the Village Head, Village Secretary, Village Treasurer, Head of the Village Consultative Body (BPD), and the Daenaa Village community. Data analysis techniques used the Miles and Huberman model which includes data reduction, data presentation, as well as drawing conclusions and verification. The results of the study indicate that the application of good governance principles in the management of Village Funds in Daenaa Village has been running quite well. Transparency is realized through village deliberations, information boards, budget billboards, and regular meetings with the community. Accountability is implemented through the preparation of realization reports, financial reports, and periodic activity reports in accordance with applicable regulations. Community participation has been involved in the planning and implementation of village development programs. In addition, the use of Village Funds has been directed to the priority needs of the community, thus supporting the effectiveness and efficiency of budget management. However, obstacles remain, including a lack of public understanding of Village Fund management information and suboptimal community participation. The conclusion of this study indicates that the application of good governance principles in Village Fund management in Daenaa Village has been quite successful, but further improvements are needed through strengthening information transparency, enhancing the quality of public communication, and optimizing community involvement in the monitoring and implementation of village development.
Pengaruh Kemudahan, Keamanan, dan Fitur Layanan Terhadap Minat Pelaku UMKM Dalam Menggunakan Mobile Banking Bank Syariah Indonesia di Kota Banda Aceh Siti Humairah-DJ; Ismail Rasyid Ridla Tarigan; Ismail Nura
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 8 No. 8 (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.v8i8.12535

Abstract

The digital transformation of Islamic banking has encouraged Micro, Small, and Medium Enterprises (MSMEs) in Banda Aceh to shift from conventional transactions to mobile banking services, however, the use of mobile banking remains limited despite the availability of access and facilities. The need for efficient transactions via mobile banking is becoming increasingly urgent as the digital transformation accelerates, yet many MSMEs persist with conventional methods and believe that the applications cannot be used optimally. This study analyzes the extent to which ease of use, security levels, and service feature quality influence MSME operator’s interest in utilizing Bank Syariah Indonesia’s mobile banking services, particularly in Banda Aceh. The study will employ a quantitative approach using purposive sampling, collecting primary data through a questionnaire distributed to 100 respondents, and applying multiple analysis methods with the assistance of IBM SPSS Version 31. The results of the study show that, individually, ease of use and service features have a significant influence on the interest in using Bank Syariah Indonesia’s mobile banking. Conversely, security aspects do not show a significant influence on the interest in using the service. Collectively (simultaneously), these three variables significantly influence the interest in using Bank Syariah Indonesia’s mobile banking in Banda Aceh.
Impulse Buying Pada Produk Sociolla: Dianalisis Melalui Promosi Dan Atmosfer Toko Sopi Fadilah; Rahyuniati Setiawan; Wufron Wufron
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 8 No. 8 (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.v8i8.12538

Abstract

This research seeks to analyze how promotional activities and store ambiance influence impulse purchases of Sociolla products. The methodology employed is quantitative, utilizing both descriptive and verificative aspects. Data was gathered by distributing surveys to customers of Sociolla, involving a total of 100 participants. The analysis of the data was conducted using the SmartPLS version 4 software. The findings indicated that both promotion and store ambiance positively and significantly impact impulse purchases of Sociolla products. According to the coefficient of determination analysis, the R-square value recorded was 0. 385, implying that promotion and store ambiance account for 38. 5% of the variance in impulse buying, while the remaining portion is due to factors not included in this research. Results from the bootstrapping test revealed that the promotional variable significantly and positively affects impulse buying, with a T-statistics value of 6. 309 and a P-value of 0. 000. Likewise, the store ambiance variable also showed a significant and positive influence on impulse purchases, yielding a T-statistics value of 2. 345 and a P-value of 0. 019. The promotional variable emerged as the most influential factor affecting consumers' impulse buying behavior toward Sociolla products. In summary, the research concludes that improved promotional strategies and store ambiance lead to an increased likelihood of consumers making impulse purchases of Sociolla products.

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