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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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Efektivitas Peraturan Daerah Kabupaten Gresik Nomor 7 Tahun 2021 Tentang Desa Wisata M. Akbar Firmansyah Putra; Lukman Arif
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.v8i8.12751

Abstract

Tourism village-based tourism is one of the regional development strategies that is oriented towards community empowerment, improving the local economy, and preserving the environment in a sustainable manner. Gresik Regency implements this policy through Regional Regulation Number 7 of 2021 concerning Tourism Villages, one of which is the development of the Banyuurip Mangrove Center (BMC) in Ujungpangkah District as an ecotourism destination based on mangrove conservation. This study aims to analyze the effectiveness of the implementation of Gresik Regency Regional Regulation Number 7 of 2021 concerning Tourism Villages in the development of the Banyuurip Mangrove Center (BMC) Tourism Village in Ujungpangkah District, Gresik Regency. The research uses a qualitative approach with a case study method. Data collection was carried out through in-depth interviews, observations, and documentation. The research informants consisted of officials from the Gresik Regency Tourism Office, the Banyuurip Village Government, BMC managers, local communities, and tourism business actors. Data analysis uses an interactive model that includes data reduction, data presentation, and conclusion drawn, while data validity is tested through triangulation of sources, techniques, and time. The results of the study show that the implementation of Gresik Regency Regional Regulation Number 7 of 2021 concerning Tourism Villages in the development of the Banyuurip Mangrove Center (BMC) is quite effective. The findings of the study show that: (1) the achievement of policy objectives has been seen through the development of mangrove conservation-based tourism that provides economic, social, and environmental benefits for the community; (2) the alignment between planning and implementation is running quite well through the implementation of mangrove rehabilitation programs, educational tourism, and the construction of tourist facilities, although there are still constraints on funding and human resource capacity; (3) the institutional capacity of tourism managers has been formed and is able to carry out management functions, but still requires strengthening competence, professionalism, and resource support; (4) the quality of governance shows the application of the principles of transparency, participation, and accountability in tourism management, although the effectiveness of program evaluation still needs to be improved; (5) collaboration between actors has involved the government, communities, academics, and the private sector in the development of tourism and mangrove conservation, but coordination and synergy between stakeholders have not been fully optimal; and (6) the resulting sustainable impacts include increasing community economic activities, growing environmental awareness, and maintaining the mangrove ecosystem as a conservation area. However, challenges in the form of limited resources, funding, and institutional strengthening still need attention to increase policy effectiveness in a sustainable manner.
Pengaruh Free Cash Flow, Return on Assets, dan Cash Ratio Terhadap Kebijakan Dividen pada Perusahaan Manufaktur Subsektor Farmasi yang Terdaftar di Bursa Efek Indonesia pada Tahun (2020-2024) Imelda Imelda; Wiwik Saraswati; Purwo Atmojo
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.v8i8.12785

Abstract

Dividend policy plays a crucial role for issuers in balancing investor interests with the company's internal funding needs. The purpose of this study is to examine, analyze, and empirically prove the contribution of financial components, including Free Cash Flow, Return On Assets, and Cash Ratio, to dividend policy in pharmaceutical companies. A quantitative approach was selected for this study, utilizing secondary data in the form of annual financial statements accessed from the Indonesia Stock Exchange (IDX) during the 2020-2024 period. The results of this study indicate that in the simultaneous test (F-test), the variables of Free Cash Flow, profitability (Return On Assets), and liquidity (Cash Ratio) collectively exert a significant influence on the determination of dividend payment policy, with a significance value of 0.000. Partially (t-test), the analysis shows that the Free Cash Flow variable holds a dominant role and significantly affects dividend policy, confirming that the availability of residual operational cash flow serves as a strengthening foundation for management in allocating returns to investors while mitigating potential agency problems.
Analisis Penerapan Sistem Pembayaran Termin pada Kerja Sama Pemanfaatan Lahan PT Pelabuhan Indonesia (Persero) Regional 4 Bitung Nurmala Sari Masloman; Ivonne Helena Putong; Treesje Lusje Runtuwene
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.v8i8.12820

Abstract

This study aims to analyze the implementation of the installment payment system in land use cooperation at PT Pelabuhan Indonesia (Persero) Regional 4 Bitung, analyze revenue recognition based on PSAK 72, and identify the advantages and disadvantages of implementing the installment payment system in the land use cooperation. Using a qualitative descriptive method with data collection techniques through interviews and documentation. The results of the study indicate that the installment payment system in land use cooperation is implemented through six payment stages according to the cooperation agreement. Revenue recognition for the cooperation is carried out based on the company's rights arising from the contract and is not dependent on cash receipts. Payments that have not been received are recorded as accounts receivable in accordance with accrual-based accounting principles and the provisions of PSAK 72 concerning Revenue from contracts with Customers. The implementation of the installment system provides advantages such as increasing payment convenience for partners, supporting opportunities for cooperation, and assisting the company in cash flow planning. In addition, installment payments also have disadvantages in the form of increasing accounts receivable which have the risk of bad debts and late payments so that more supervision is needed. Based on the research results, the conclusion of the implementation of the installment payment system in the land utilization cooperation of PT Pelabuhan Indonesia (Persero) Regional 4 Bitung has been implemented in accordance with the cooperation agreement and the recognition of revenue is in accordance with PSAK 72.
Design and Early Validation of an AI-Assisted Perfume Website to Reduce Purchase Uncertainty in Online Perfume Selection: A Prototype-Based Study of SCENTARA Sa’idatun Nafidah; Manahan Parlindungan Saragih Siallagan
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.v8i8.12845

Abstract

Perfume is a sensory and experiential product whose purchase decision is often backed by direct sniffing, skin testing, and personal interpretation of aroma character. Consumers who buy perfume online typically face purchase uncertainty, since they cannot smell the products immediately and have difficulty interpreting fragrance language. This is particularly true for SCENTARA, a new Indonesian perfume brand inspired by the Nusantara identity. The goal of this study is to build and conduct an early validation of a prototype for an AI assisted perfume recommendation website for SCENTARA. The study applies a design oriented research strategy with a qualitative dominant mixed method design. Exploratory interviews were carried out with eight potential customers to uncover purchase uncertainty, fragrance language problems, and demands for website guidance. The prototype was then tested on 60 questionnaire responses, followed by a follow up physical sample expectation match validation with 10 selected respondents. The results demonstrate that the prototype was favourably accepted across all five assessment dimensions. Users liked the Scent Finder and the explainable recommendation logic because they made abstract scent preferences more comprehensible for product selection. However, the least favourable item level outcome was the item on lowering uncertainty without personally smelling the product, confirming that digital assistance may lessen but not completely remove uncertainty. The physical sample validation gave directional evidence that the recommendation flow provided a meaningful starting direction for selected high confidence respondents. This study concludes that SCENTARA should develop its website not as a typical product display format, but as a dynamic platform for discovery and conversion assistance. Managerial recommendations include strengthening recommendation transparency, improving scent references and scent performance information, adding social proof, and incorporating behavioural data to refine the AI assisted recommendation logic.
Analisis Akuntansi Aset Tetap Berdasarkan PSAP No. 07 pada Disperindag Provinsi Sulawesi Utara Agrita Dila Pomo; Fanesa Isalia Minanda Syaefudin; Belthasar Trito Siahaan
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.v8i8.12885

Abstract

This study aims to analyze the application of fixed asset accounting based on the Government Accounting Standards Statement (PSAP) Number 07 at the Department of Industry and Trade (Disperindag) of North Sulawesi Province. This research uses a qualitative method with a descriptive approach. Data were collected through observation, interviews, and documentation of the financial statements and fixed asset records of the entity, and then analyzed using qualitative descriptive analysis. The results show that the application of fixed asset accounting at the North Sulawesi Provincial Disperindag covers recognition, measurement, depreciation, termination and disposal, as well as disclosure of fixed assets. Fixed assets are valued using the historical cost principle. Of the 12 components of fixed asset presentation regulated in PSAP Number 07, 11 components have been applied appropriately, while the depreciation component has not been fully implemented due to the absence of technical guidelines for depreciation per type of fixed asset. This study concludes that the application of fixed asset accounting at the North Sulawesi Provincial Disperindag is generally in accordance with PSAP Number 07, but still requires improvement in terms of depreciation and completeness of documentation
Faktor-Faktor yang Mempengaruhi Kepatuhan Wajib Pajak dalam Melakukan Pembayaran Pajak Bumi dan Bangunan di Kelurahan Bangunsari Mary Zayyin Nabila Ulfa; Iin Wijayanti; Rizki Listyono Putro
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.v8i8.12887

Abstract

Land and Building Tax is a crucial source of revenue in supporting the administration of government and regional development. Therefore, the level of taxpayer compliance in paying Land and Building Tax is a determining factor in optimizing regional tax revenue. This study aims to examine the effect of taxpayer awareness, tax knowledge, tax sanctions, socialization, income, and the quality of tax authority service on taxpayer compliance in Bangunsari Village. The object of this study is taxpayers registered in Bangunsari Village for the 2021-2025 period. The sample consists of 100 respondents determined using a purposive sampling technique with the Slovin formula. The data used are primary and secondary data, analyzed through Multiple Linear Regression with the help of SPSS version 24. The results show that taxpayer awareness, income, and the quality of tax authority service have a significant effect on taxpayer compliance, while tax knowledge, tax sanctions, and socialization have no significant effect on taxpayer compliance. Simultaneously, all independent variables affect the dependent variable with a determination value of 38.9%, while the remaining 61.1% is influenced by other factors.
Pengaruh Disrupsi Rantai Pasok Global terhadap Kinerja Keuangan Perusahaan Manufaktur di Indonesia dengan Manajemen Persediaan sebagai Variabel Mediasi (Periode 2020–2024) Tomy Mandala Putra; Andry Arifian Rachmat
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.v8i8.12920

Abstract

This study examines the effect of global supply chain disruption, proxied by lead time, on the financial performance of textile manufacturing companies in Indonesia, with inventory management, proxied by inventory turnover, as a mediating variable over the 2020–2024 period. The study uses a quantitative explanatory approach with panel data from four production units, analyzed using the Fixed Effect Model in EViews 13 and a Sobel test for mediation. The results show that lead time has no significant effect on financial performance (ROA) nor on inventory management, while inventory turnover has a positive and significant effect on financial performance. Inventory management does not mediate the relationship between supply chain disruption and financial performance. The findings reinforce the Resource-Based View, indicating that internal resource management plays a more decisive role than lead time changes in maintaining corporate financial performance.
Tanggung Jawab Ekspedisi J&T Terhadap Kerusakan Paket yang Diakibatkan Kelalaian Karyawan dalam Layanan Pengiriman Menurut Fatwa DSN MUI No 146/Dsn-Mui/XII/2021: Studi Kasus Kecamatan Medan Tembung Cika Audira; Sugeng Wanto
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.v8i8.12980

Abstract

The rapid growth of online commerce has led to an increasing reliance on courier services as a means of delivering goods from sellers to consumers. In practice, however, damage to goods during the shipping process continues to occur, resulting in financial losses for consumers. This study aims to analyze the liability of J&T Express for damaged goods during the delivery process in Medan Tembung District and to examine it from the perspective of DSN-MUI Fatwa No. 146/DSN-MUI/XII/2021 concerning Online Shops. This research employs an empirical juridical method using statutory and sociological approaches. Primary data were collected through interviews with J&T Express representatives and consumers using delivery services in Medan Tembung District, while secondary data were obtained from legislation, the DSN-MUI Fatwa, books, and relevant scientific journals. The findings indicate that J&T Express implements its liability mechanism by providing compensation for goods that are damaged or lost during the delivery process, subject to the company's terms and conditions. However, in practice, compensation is not always provided in full, particularly when the goods are uninsured or when the damage is considered to have resulted from external factors, such as inadequate packaging. From the perspective of Islamic law, based on DSN-MUI Fatwa No. 146/DSN-MUI/XII/2021, courier companies acting as agents under the wakālah bil ujrah contract are obligated to safeguard the trust entrusted to them and are liable for any damage caused by negligence. Therefore, greater implementation of the principles of liability and consumer protection is necessary to ensure fair, secure, and legally compliant delivery service practices in accordance with both positive law and Sharia principles.
Rekasi Pasar Modal Indonesia terhadap Pengumuman MSCI terkait Transparansi dan Free Float: Studi Peristiwa pada Saham LQ45 Hasyidan Rifky Razan; Regina Jansen Arsjah
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.v8i8.13064

Abstract

This study aims to analyze the reaction of the Indonesian capital market to the MSCI announcement regarding market transparency and free float through an event study on LQ45 stocks. This research uses a quantitative approach with the event study method. The event date is set on January 28, 2026, as t0, which represents the first trading day when the Indonesian capital market responded to the MSCI announcement. The observation period uses an 11-trading-day event window, consisting of five days before the event, one day on the event date, and five days after the event. The research sample was selected using a purposive sampling technique, resulting in 39 LQ45 companies that met the research criteria. The data used in this study are secondary data consisting of daily closing stock prices, the Jakarta Composite Index (JCI), stock trading volume, and the number of outstanding shares. Market reaction is measured using abnormal return, cumulative abnormal return, and trading volume activity. Expected return is calculated using the Market Adjusted Model, while hypothesis testing is conducted through normality tests and the Paired Sample t-Test. The results show that there is no difference in the average abnormal return of LQ45 stocks between the periods before and after the MSCI announcement regarding market transparency and free float. In addition, there is no significant difference in cumulative abnormal return between the periods before and after the MSCI announcement. However, the results indicate that there is a difference in the average trading volume activity of LQ45 stocks between the periods before and after the MSCI announcement. These findings indicate that the MSCI announcement was not significantly reflected in stock price changes, but was responded to by investors through increased stock trading activity.
The Impact of Political Decisions, IFRS Convergence and Political Connections on Real Earnings Management: The Moderating Role of Audit Quality Whilis Aziz Panji Pamungkas; Lismawati Hasibuan; Yopy Ratna Dewanti; Napiajo; Riani Tanjung
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.v8i7.13167

Abstract

                This study aims to investigate the effect of International Financial Reporting Standards (IFRS) convergence and political connections on Real Earnings Management, with audit quality as a moderating variable. The phenomenon of real earnings management is a serious concern because it is difficult for regulators to detect compared to accrual earnings management. Using agency theory as a theoretical basis, this study analyzes how global accounting standards and a company's political proximity influence managerial decisions in manipulating operational activities. The results of the literature synthesis indicate that although IFRS convergence aims to increase transparency, the presence of political connections often creates protection for managers to engage in opportunism. Audit quality, proxied by reputable external auditors (Big Four), is expected to mitigate such behavior. This study contributes to regulators in evaluating the effectiveness of accounting standards and supervision of companies with close ties to political power.

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