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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 2,175 Documents
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Pengaruh Digital Marketing, Product Quality Terhadap Purchase Intention Dengan Brand Image Sebagai Variabel Intervening Pada Produk Pakaian Uniqlo Lusi Widhi Aningrum; Nur Achmad
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 4 (2024): 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.v6i4.1550

Abstract

Tujuan dari penelitian ini adalah untuk mengkaji dan menganalisis pengaruh digital marketing, product quality terhadap purchase intention dengan brand image sebagai variabel intervening pada produk pakaian Uniqlo. Penelitian ini menggunakan data primer yang didapatkan dari hasil penyebaran kuesioner melalui google form kepada 144 orang generasi Y dan Z yang mengetahui produk pakaian Uniqlo. Data diolah menggunakan SmartPLS 3.0. Hasil penelitian menunjukkan digital marketing berpengaruh positif dan signifikan terhadap purchase intention, digital marketing tidak berpengaruh positif dan signifikan terhadap brand image, product quality berpengaruh positif dan signifikan terhadap purchase intention, product quality berpengaruh positif dan signifikan terhadap brand image, purchase intention berpengaruh positif dan signifikan terhadap brand image, brand image tidak memediasi pengaruh digital marketing terhadap purchase intention, brand image mampu memediasi secara positif dan signifikan terhadap pengaruh product quality terhadap purchase intention.
Implementasi Pengelolaan Zakat Produktif Sebagai Upaya Penguatan Ekonomi Pasca Pandemi Covid19 Study pada Baznas Kabupaten Paser Amrizal; Arbain; Agus Salim
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 5 (2024): 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.v6i5.1596

Abstract

Zakat funds are collected from zakat maal funds for employees of the State Civil Apparatus in Paser Regency and distributed in the form of Consumptive and Productive Alms Infak Zakat Funds. The purpose of this study is to analyze and study the management of zakat infak and alms funds at the Amil Zakat Board of Paser Regency, as well as to analyze the effectiveness of zakat infak and alms management. The object of this research is the National Amil Zakat Agency in Paser Regency. The research design uses qualitative analysis with collective data by conducting in-depth interviews, documentation and observation. While the research informants consisted of administrators of the National Amil Zakat Agency and Muzaki who received productive zakat funds. Data analysis uses descriptive qualitative with the help of Nvivo12 Plus software. The research results prove that the source of zakat infaq and alms fund collection at the National Amil Zakat Agency in Paser Regency comes from professional zakat and Infaq from the State Civil Apparatus, there have been no other efforts to collect from other sources. The distribution of zakat, infaq and alms funds can help micro businesses, especially during the covid19 pandemic
Pengaruh Inflasi, Kurs (dollar/rupiah), Suku bunga SBI terhadap Indeks Harga Saham Gabungan di Bursa Efek Indonesia Zein Hudha Firmansyah; Sishadiyati
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 5 (2024): 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.v6i5.1608

Abstract

The purpose of this research is to inform about the influence of inflation, exchange rate (dollar/rupiah), bi interest rates on the composite stock price index. The data sample taken in this research is a type of secondary time series data with a time range from 2007-2022 sourced from BPS, Yahoo Finance, BI, BEI. The data analysis used used multiple linear regression analysis with the Ordinary Least Square (OLS) model via SPSS 25. The results of the study concluded that the inflation variable had no significant and positive effect on the IHSG, the exchange rate variable (dollar/rupiah) had a significant and positive effect on the IHSG, The BI interest rate variable has a significant negative influence on the IHSG.
Praktik Akuntabilitas dan Kompetensi Sumber Daya Manusia terhadap Fraud Pengelolaan Dana Desa Dengan Moral Sensivity Sebagai Variabel Moderasi Yuska Rahayu Djunaidi; Ayu Rakhma Wuryandini; Nurharyati Panigoro
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 5 (2024): 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.v6i5.1613

Abstract

The aim of this research is to analyze the factors that influence Village Fund Management Fraud with Moral Sensitivity as a moderating variable. This type of research is a descriptive quantitative method with a Multiple Regression Analysis (MRA) approach. In data collection techniques, researchers used surveys and distributed questionnaires in Kabila Bone District, where the research population consisted of nine villages spread across Kabila Bone District as the coastal area of ​​Tomini Bay. The sampling technique used purposive sampling with a research sample of 72 respondents. The results of this research show that Accountability Practices have a positive effect on village fund management fraud, Human Resource Competence has an effect on village fund management fraud, accountability practices and human resource competency have an effect on village fund management fraud, moral sensitivity is unable to moderate accountability practices on village fund management fraud, and moral sensitivity is able to moderate human resource competence towards village fund management fraud and is a quasi moderator
Pengaruh Kepemilikan Institusional, Transfer Pricing, dan Sales Growth terhadap Tax Avoidance Nindiana Okta Auliya; Juli Ratnawati; Enny Susilowati Mardjono; Ratna Herawati
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 5 (2024): 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.v6i5.1616

Abstract

This research uses a quantitative approach aimed at determining the influence of institutional ownership, transfer pricing, and sales growth on tax avoidance in energy companies listed on the Indonesia Stock Exchange in 2019-2022. The population in this research is all energy companies listed on the Indonesia Stock Exchange in 2019-2022. The sampling technique used purposive sampling technique which resulted in a total sample of 14 companies and a total of 56 data. The analysis technique uses multiple linear regression analysis. The research results conclude that institutional ownership has a negative effect on tax avoidance. Meanwhile, transfer pricing and sales growth have no influence on tax avoidance.
Company Performance Memoderasi Pengaruh Company Transparency, Corporate Social Responsibility, Karakteristik Eksekutif terhadap Tax Avoidance: pada Perusahaan Sektor Energy yang Terdaftar di BEI Periode Tahun 2018 - 2022 Aah Koriah; Holiawati; Nofryanti
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 5 (2024): 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.v6i5.1617

Abstract

This research aims to test Company Performance Moderating the Influence of Company Transparency, Corporate Social Responsibility, Executive Characteristics on Tax Avoidance. The purpose of this study is to see if company performance can moderate the impact of company transparency, corporate social responsibility, and executive characteristics on tax avoidance. This research is classified as quantitative. The data used is secondary information gathered from www.idx.co.id and the corporate website. This research's population consists of Energy Sector Companies Listed on the IDX from 2018 to 2022. Meanwhile, the sample for this study was established using a purposive sampling method, yielding 33 sample companies. The analytical method employed is Panel Data Model Regression analysis. The results of this research show that Company Transparency has no effect on Tax Avoidance, Corporate Social Responsibility has no effect on Tax Avoidance, Executive Characteristics has no effect on Tax Avoidance, Company Performance cannot moderate the effect of company transparency on tax avoidance, Company Performance cannot moderate the effect of Corporate Social Responsibility on tax avoidance, and Company Performance can moderate the influence of Executive Characteristics.
Pengaruh Online Customer Review , Online Customer Rating , Diskon Flashsale dan Kemudahan Transaksi terhadap Keputusan Pembelian Pada Marketplace Shopee: Pengaruh Online Customer Review , Online Customer Rating , Diskon Flashsale dan Kemudahan Transaksi terhadap Keputusan Pembelian Pada Marketplace Shopee Azizah Fitriani Alimuddin Rizal
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 5 (2024): 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.v6i5.1618

Abstract

This research aims to identify whether there is an influence of online customer reviews, online customer ratings, flash sale discounts, and ease of transaction methods on a consumer's decision to purchase a product on the Shopee market. The type of this research itself is quantitative descriptive with analytical methods. multiple linear analysis using SPSS software. Data collection in this research was c arried out by creating a questionnaire via Google Form. The population of this research is all people in the city of Semarang who have made purchases on the Shopee marketplace, with a sample size of 100 respondents obtained using a purposive sampling technique. After carrying out this research the results obtained were the variables online customer review, online customer rating and ease of transaction. has a positive and significant influence on purchasing decisions on the Shopee marketplace. However, the flashsale discount variable shows that there is no positive influence or in other words it has no effect and is also not significant on purchasing decisions on the Shopee marketplace.
Analisis Pengaruh Pemasaran Media Sosial TikTok, Kualitas Produk, dan Kepuasan Konsumen terhadap Loyalitas Konsumen: Studi pada Konsumen Scarlett Whitening di Surabaya Afifah Ulul Azmi; Indah Respati Kusumasari
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 5 (2024): 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.v6i5.1621

Abstract

This research evaluates the impact of marketing via TikTok, product quality, and customer satisfaction on customer loyalty towards Scarlett Whitening in Surabaya. In a digital context, social media has become a vital part of marketing strategy. Using a quantitative method, 100 Scarlett Whitening consumers in Surabaya were reached with a questionnaire. A nonprobability sampling method was used. Primary data obtained directly from the research object is the basis for multiple linear regression analysis to test the influence of independent variables (TikTok marketing, product quality, consumer satisfaction) on consumer loyalty. The results show the significance of the positive influence of TikTok marketing, product quality, and consumer satisfaction on customer loyalty. This research underlines the importance of integrating social media marketing strategies, especially TikTok, improving product quality, and consumer satisfaction in building customer loyalty.
Pengaruh Kualitas Layanan, Persepsi Harga, Kualitas Produk dan Citra Merek terhadap Kepuasan Konsumen : Studi pada Konsumen Pembeli dan Pengguna Produk Merek Jims Honey Mela Arum Agustina; Alimuddin Rizal Rivai
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 5 (2024): 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.v6i5.1628

Abstract

The purpose of this research is to determine and analyze the influence of service quality, price perception, product quality, brand image on customer satisfaction with Jims Honey brand products. This research uses an explantive quantitative research method by distributing questionnaires to several WhatsApp, Telegram, Facebook and Instagram groups. The population in this study were respondents who had purchased and used Jims Honey products directly. The data analysis method used is multiple linear regression using SPSS version 25. This test uses four independent variables, namely Service Quality, Price Perception, Product Quality, and Brand Image and Customer Satisfaction as dependent variables. The results of this research are 1) Service Quality has a positive and significant effect on consumer satisfaction for Jims Honey products. 2) Price Perception has a positive and significant effect on consumer satisfaction for Jims Honey products. 3) Product Quality has a positive and insignificant effect on consumer satisfaction. 4) Brand Image has a positive and significant effect on consumer satisfaction. 5) Service Quality, Price Perception, Product Quality and Brand Image on consumer satisfaction for Jims Honey products.
Analisis Faktor-Faktor yang Mempengaruhi Minat Penggunaan Fintech Sebagai Alat Pembayaran oleh UMKM di Kota Batam Novison; Poniman
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 5 (2024): 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.v6i5.1632

Abstract

Technological advances in the financial sector can already be felt by entrepreneurs with innovations in the use of technology such as financial technology or abbreviated as fintech. Fintech is a service that aims to speed up various financial services such as transactions for MSMEs. They use fintech as a payment tool to simplify and speed up the payment process. This research aims to evaluate the influence of perceived ease of use, benefits of use, risks and trust on interest in using fintech as a means of payment. In the city of Batam, there are around 81,575 MSMEs registered with the Department of Cooperatives and Micro, Small and Medium Enterprises. The research sample was 100 MSMEs selected using the Slovin formula and simple random sampling method. The t test results show that perceived ease of use and perceived benefits of use significantly influence interest in using fintech as a means of payment. However, risk and trust do not have a significant influence on interest in using fintech as a means of payment. The results of the f test show that together, perceived ease of use, perceived benefits of use, risk and trust have an influence on interest in using fintech as a means of payment.

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