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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 2,449 Documents
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Pengaruh Financial Compensation , Career Development, dan Motivation Terhadap Employee Performance Pada Karyawan Minimarket di DKI Jakarta Jumitasari Jumitasari; Samudro Seto
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 8 No. 9 (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.v8i9.13025

Abstract

The minimarket retail sector is a crucial part of the economy because it directly relates to customer service. However, employee performance remains a challenge that companies need to address. This study aims to analyze the influence of financial compensation, career development, and motivation on employee performance among minimarket employees in Jakarta. This study used a quantitative approach with a survey method. Data were collected through a questionnaire using a five-point Likert scale from 150 respondents selected using a purposive sampling technique, namely employees who had worked for at least six months. Data analysis was performed using multiple linear regression with the help of SPSS software after meeting the classical assumption test. The results showed that financial compensation, career development, and motivation simultaneously had a positive and significant effect on employee performance. Partially, these three variables were also proven to have a positive and significant influence, with financial compensation being the most dominant variable. These findings indicate that providing fair compensation, providing career development opportunities, and good work motivation can collectively improve employee performance in the minimarket sector.
Penerapan Konsep Moderasi Beragama Pada Fatwa MUI : Studi Kasus Fatwa DSN-MUI No 77 Tentang Jual Beli Emas Secara Tidak Tunai dan Fatwa MUI No 38 Tentang Hukum Wanita Menjadi Khatib dalam Shalat Jumat Rizaludin Rizaludin
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 8 No. 9 (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.v8i9.13026

Abstract

The recent rise of radicalism threatens the foundations of national unity. As a multicultural nation, Indonesia has become fertile ground for radicalism—often stemming from misconceptions about Islamic teachings—prompting the emergence of a religious moderation movement built on three pillars: justice (*‘adalah*), balance (*tawazun*), and tolerance (*tasamuh*). While previous studies have generally examined moderation from theoretical-textual perspectives or within the contexts of education and digital *da’wah* (religious outreach), there remains a gap in understanding how these pillars are concretely actualized within the texts and methodologies of MUI (Indonesian Ulema Council) fatwas. This study aims to identify and analyze the application of these three pillars of religious moderation in MUI fatwas, using DSN-MUI Fatwa No. 77 (on non-cash gold transactions) and MUI Fatwa No. 38 (on the ruling regarding women serving as *khatib*—sermon givers—during Friday prayers) as case studies. Employing a qualitative approach based on library research, the study analyzes primary data (MUI fatwa texts) and secondary data (classical and contemporary literature) through a descriptive-analytical method. The findings indicate that both fatwas consistently incorporate the pillars of justice, balance, and tolerance into their formulation processes. This research offers a theoretical contribution by providing a new analytical framework for interpreting religious fatwas through the lens of religious moderation, as well as a practical contribution to MUI and other fatwa-issuing bodies in strengthening the narrative of moderation as a tool to prevent radicalism in Indonesia.
Pengaruh Work Stress dan Employee Engagement Terhadap Turnover Intention dengan Employee Well-Being Sebagai Variabel Mediasi Femayla Destiana Putri; Yunata Khandias Akbar; Rojuaniah Rojuaniah; Erlina Puspitaloka Mahadewi
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 8 No. 9 (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.v8i9.13029

Abstract

High employee turnover remains a major challenge for financing companies as it can increase recruitment costs, disrupt organizational operations, and result in the loss of competent employees. Several factors may contribute to this issue, including work stress, employee engagement, and employee well-being. Therefore, this study aims to examine the effects of work stress and employee engagement on turnover intention, with employee well-being serving as a mediating variable. This study employed a quantitative approach using a survey method involving employees of financing companies in Jakarta. A total of 170 respondents participated in the study, and the data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The findings reveal that work stress positively affects turnover intention and negatively affects employee well-being. Employee engagement positively affects employee well-being but has no effect on turnover intention. Furthermore, employee well-being negatively affects turnover intention and mediates the relationships between work stress and turnover intention as well as between employee engagement and turnover intention. These findings highlight the important role of employee well-being in reducing turnover intention. Therefore, employee well-being should be prioritized as part of human resource management strategies to reduce turnover intention and improve employee retention.
Analisis Pengelolaan Biaya Operasional Terhadap Profitabilitas Pada Perusahaan Umum (PERUM) DAMRI Cabang Manado Suchi Maranatha Rambalangi; Raymond Festus Rombot; Heidy Pesik
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 8 No. 9 (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.v8i9.13030

Abstract

This study aims to analyze the management of operational costs in relation to profitability at the Manado Branch of Perum DAMRI. The management of operational costs—specifically regarding fuel and vehicle maintenance expenses—is a critical aspect of the company's sustainability; effective cost management enhances corporate performance, enabling the company to achieve objectives such as generating profit. Profitability serves as a key indicator of earnings, making cost management and control essential for maintaining the company's operational stability. This study employs a qualitative approach and a descriptive method, utilizing data collection techniques that include observation, interviews, and documentation. The findings indicate that while cost management is practiced—specifically through the control of fuel consumption and routine fleet maintenance—the current monitoring system remains conventional. Furthermore, the company needs to consistently implement preventive maintenance, periodically evaluate operational costs, and enhance driver competence through eco-driving training.
Pengaruh Akuntabilitas, Value For Money, dan Transparansi Anggaran Terhadap Pengelolaan Keuangan pada Organisasi Perangkat Daerah (OPD) di Kota Palembang Wahyuningsih Wahyuningsih; Sopiyan AR; Yevi Dwitayanti
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 8 No. 9 (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.v8i9.13041

Abstract

This study aims to analyze the effect of accountability, value for money, and budget transparency on financial management in Regional Apparatus Organizations (OPD) of Palembang City. The study was conducted in 32 OPD involving 96 respondents consisting of treasurers, heads of financial sub-divisions, and financial staff directly involved in regional financial management. Primary data were collected through questionnaires using a purposive sampling technique. Data analysis was carried out using descriptive statistics, data quality tests including validity and reliability tests, classical assumption tests consisting of normality, multicollinearity, and heteroscedasticity tests, as well as multiple linear regression analysis. Hypothesis testing was conducted through the coefficient of determination (R²), partial test (t-test), and simultaneous test (F-test) using SPSS version 26. The results indicate that accountability, value for money, and budget transparency have a positive and significant effect on financial management individually. Simultaneously, these three variables also have a positive and significant effect on financial management in OPDs of Palembang City. These findings suggest that strengthening accountability, implementing value for money principles, and enhancing budget transparency can improve the effectiveness, efficiency, and accountability of regional financial management.
Determinasi Adopsi Financial Technology Syariah oleh Mahasiswa Generasi Z : Peran Digital Financial Literacy, Sharia Trust, dan Perceived Risk Alan Reja Fadillah; Umiaty Hamzani; Syarif M. Helmi
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 8 No. 9 (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.v8i9.13057

Abstract

This study aims to analyze the influence of digital financial literacy, sharia trust, and perceived risk on the adoption of Islamic financial technology (fintech) among Generation Z students. This research employed a quantitative approach using a survey method through online questionnaires distributed via Google Forms. The sampling technique used purposive sampling with a total of 228 Generation Z student respondents who had experience using digital financial services. The data were analyzed using SPSS through validity testing, reliability testing, classical assumption testing, multiple linear regression analysis, F-test, T-test, and coefficient of determination analysis. The results showed that digital financial literacy, sharia trust, and perceived risk simultaneously had a significant effect on the adoption of Islamic fintech. Partially, digital financial literacy and sharia trust had a positive and significant effect on Islamic fintech adoption, while perceived risk also significantly influenced Islamic fintech adoption. The coefficient of determination indicated that the independent variables explained 54.5% of the variation in Islamic fintech adoption, while the remaining percentage was influenced by other variables outside this study. This study indicates that digital financial literacy, trust in sharia principles, and risk perception are important factors influencing the adoption of Islamic fintech among Generation Z students. Keywords : Digital Financial Literacy, Sharia Trust, Perceived Risk, Islamic Fintech Adoption, Generation Z
Pengaruh Mekanisme Good Corporate Governance terhadap Financial Statement Fraud dengan Audit Quality sebagai Variabel Moderasi pada Badan Usaha Milik Negara (BUMN) yang Terdaftar di BEI Periode 2020–2024 Sherina Sherina; Achmad Fadjar
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 8 No. 9 (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.v8i9.13091

Abstract

Financial statement fraud is an act that can undermine the trust of shareholders and stakeholders in a company. Therefore, the implementation of Good Corporate Governance is necessary as a supervisory mechanism to minimize the likelihood of financial statement fraud. This study aims to analyze the influence of the Board of Commissioners (X1), the Audit Committee (X2), and Institutional Ownership (X3) on Financial Statement Fraud (Y), with Audit Quality (Z) as a moderating variable, in State-Owned Enterprises (SOEs) listed on the Indonesia Stock Exchange for the 2020–2024 period. Financial statement fraud is measured using the Beneish M-Score, while audit quality is measured based on the categories of Big Four and non-Big Four public accounting firms. This study employs a quantitative method using secondary data obtained from annual reports, audited financial statements, and corporate governance reports. The research sample was determined using purposive sampling, comprising 95 observations. Data analysis was conducted using panel data regression with the Random Effects Model and Moderated Regression Analysis (MRA) with the assistance of the EViews 12 software. The results indicate that the Board of Commissioners, the Audit Committee, and Institutional Ownership have a significant negative effect on Financial Statement Fraud. Furthermore, Audit Quality amplifies the negative effect of the Board of Commissioners, the Audit Committee, and Institutional Ownership on Financial Statement Fraud. In practical terms, this study contributes to state-owned enterprises by strengthening the implementation of good corporate governance and improving audit quality as a means of preventing financial statement fraud and enhancing corporate transparency and accountability.
Pengaruh Literasi Keuangan, Pendapatan, Kontrol Diri dan Teknologi Finansial terhadap Perilaku Pengelolaan Keuangan Mahasiswa Fakultas Ekonomi Universitas Muhammadiyah Ponorogo Adelia Putri Rismawati; Khusnatul Zulfa Wafirotin; Ardyan Firdausi Mustoffa
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 8 No. 9 (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.v8i9.13094

Abstract

This study aims to analyze the influence of financial literacy, income, self-control, and financial technology on the financial management behavior of students at the Faculty of Economics, Universitas Muhammadiyah Ponorogo. This research employed a quantitative descriptive approach. The population consisted of 982 active students, with a sample of 100 respondents selected using purposive sampling and proportionate stratified random sampling techniques. Data were collected through a questionnaire measured using a Likert scale and analyzed using multiple linear regression with SPSS version 25. The results indicate that financial literacy and income have a significant effect on financial management behavior, whereas self-control does not have a significant effect on financial management behavior. Simultaneously, financial literacy, income, self-control, and financial technology have a significant effect on students' financial management behavior. The Adjusted R Square value of 0.440 indicates that these four variables explain 44% of the variation in financial management behavior.
Strategi Bauran Pemasaran dalam Meningkatkan Penghimpunan Dana Deposito di BPRS Sarana Prima Mandiri Kantor Pusat Pamekasan Anisa Fitria; Khotibul Umam
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 8 No. 9 (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.v8i9.13132

Abstract

This research is grounded in the crucial role of marketing strategy in driving the growth of mudharabah deposit funds in Islamic financial institutions. The aim of this study is to analyze the implementation of the 7P marketing mix in increasing the collection of mudharabah deposit funds at PT BPRS Sarana Prima Mandiri. The research employs a qualitative approach with a descriptive research design. Data were collected through interviews, observation, and documentation, with the Branch Head, Head of Funding, Customer Service staff, and deposit customers serving as sources of information. The results show that PT BPRS Sarana Prima Mandiri implements a marketing mix strategy through products that comply with sharia principles, a transparent profit-sharing system, both direct and indirect promotion, friendly service, a simple process, and facilities that support customer comfort. Promotional strategies through personal relationship-building (silaturahmi) and direct visits proved to be the most effective in attracting customer interest. Nevertheless, challenges remain, including competition with other financial institutions and fluctuations in profit-sharing rates. Therefore, product innovation and stronger promotional strategies are needed to sustainably increase the collection of mudharabah deposit funds.
Pengaruh Literasi Teknologi dan Dukungan Manajemen Terhadap Optimalisasi Pemanfaatan Sistem Keuangan Desa: Studi Empiris pada Kabupaten Musi Rawas, Sumatera Selatan Chatarina Putri Wulandari; Halimatusyadiah Halimatusyadiah
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 8 No. 9 (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.v8i9.13150

Abstract

This study aims to examine the influence of technology literacy and management support on the optimization of the Village Financial System (Siskeudes) utilization in Musi Rawas Regency, South Sumatra. The study employs a quantitative method with a sample of 63 villages selected through purposive sampling. Data were obtained by distributing questionnaires to village treasurers and analyzed using multiple linear regression. The results indicate that technology literacy and management support have a positive effect on the optimization of Siskeudes utilization. Adequate technology literacy enables village officials to operate system features effectively, while management support—in the form of policies and the provision of infrastructure facilities—serves as a key driver for the success of the Siskeudes system. These findings underscore that the synergy between technology literacy and management support is crucial for optimizing Siskeudes utilization to ensure accurate and timely financial reporting.

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