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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 Kompetensi Auditor,Independensi, dan Tekanan Waktu terhadap Kualitas Audit Dengan Teknologi Informasi Sebagai Moderasi Maulana Zhynangda Habbil; Wikan Isthika; Imang Dapit Pamungkas; Purwantoro Purwantoro
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.v8i9.13244

Abstract

This study aims to analyze the effects of auditor competence, auditor independence, and time pressure on audit quality, with information technology as a moderating variable, at public accounting firms in Semarang. This study employs a quantitative approach using primary data collected via questionnaires and analyzed using SPSS. The results indicate that auditor competence and auditor independence have a positive effect on audit quality, whereas time pressure has no effect. Furthermore, information technology does not moderate the effects of auditor competence, auditor independence, or time pressure on audit quality.
Pengaruh Biaya Produksi, Biaya Operasional, dan Pertumbuhan Penjualan terhadap Profitabilitas pada Perusahaan Manufaktur Subsektor Makanan dan Minuman yang Terdaftar di BEI Tahun 2021-2025 Berlian Fema Azhari; Dwiarso Utomo
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.v8i9.13251

Abstract

Food and beverage manufacturing companies play a significant role in the Indonesian economy. The objective of this study was to obtain empirical evidence regarding the influence of production costs, operating costs, and sales growth on profitability using the Net Profit Margin (NPM) ratio in food and beverage manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2021-2025 period. This research approach was quantitative, utilizing secondary data from annual financial reports. A purposive sampling technique was applied to select the sample. Data analysis used multiple linear regression analysis using SPSS version 25. The test results revealed a negative and significant effect of production costs on profitability, operating costs had a positive and significant effect on profitability, while there was no significant effect between sales growth and profitability. The coefficient of determination value of 0.032 indicates that the three independent variables can only explain 3.2% of the variation in profitability.
Pengaruh Leverage, Profitabilitas, Ukuran Perusahaan, Pertumbuhan Perusahaan, dan Komisaris Independen terhadap Nilai Perusahaan pada Subsektor Makanan dan Minuman yang Terdaftar di BEI 2022-2025 Qinayya Alimmazan; Ngurah Pandji Mertha Agung Durya; Wikan Isthika; Purwantoro Purwantoro
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.v8i9.13253

Abstract

Firm value serves as a crucial benchmark reflecting the market's assessment of management's success. This study aims to examine the impact of leverage, profitability, firm size, firm growth, and independent commissioners on the firm value of companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange (IDX) during the 2022–2025 period. Employing a quantitative approach using secondary data and purposive sampling, the study yielded 228 observations from 73 companies after excluding 16 outliers. Data analysis was conducted using multiple linear regression via SPSS. The results indicate that leverage has a positive and significant effect on firm value, whereas profitability, firm size, firm growth, and independent commissioners do not have a significant effect. Nevertheless, the five variables collectively exert a significant influence on firm value, accounting for 20.3% of the variance. These findings suggest that leverage—specifically through debt management—is the primary factor considered by investors, outweighing other performance and governance indicators.
Pengaruh Kebijakan Deviden, Keputusan Investasi, Struktur Modal dan Profitabilitas Terhadap Nilai Perusahaan pada Perusahaan Perbankan Konvensional yang Terdaftar di BEI Tahun 2022-2025 Finadia Alfioneta Dewi Pramesti; Ira Septriana; Ratna Herawati; Lilis Setyowati
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.v8i9.13257

Abstract

This study aims to analyze the effect of dividend policy, investment decisions, capital structure, and profitability on firm value in conventional banking companies listed on the Indonesia Stock Exchange during the 2022–2025 period. The research employs a quantitative approach with an associative method, with samples selected through purposive sampling using secondary data from annual financial reports, analyzed using multiple linear regression with the assistance of SPSS, preceded by classical assumption tests including normality, multicollinearity, heteroscedasticity, and autocorrelation. The results show that dividend policy and capital structure have no significant effect on firm value, while investment decisions and profitability are proven to have a positive and significant effect on firm value. This indicates that the proportion of dividends distributed and the composition of debt and equity are not yet the main considerations for investors in assessing banking companies, given that such policies are largely shaped by capital-related regulatory requirements. Conversely, investors place greater attention on expected earnings growth reflected in investment decisions and the company's ability to generate profit as key indicators of its prospects. Simultaneously, all four variables continue to play a role in shaping investors' assessment of the value of conventional banking companies. In conclusion, investment decisions and profitability are more relevant fundamental factors than dividend policy and capital structure in determining firm value in the banking sector.
Analisis Inovasi Teknologi dan Sistem Keamanan Terhadap Kepercayaan Nasabah dengan Kepuasan Nasabah Sebagai Variabel Intervening Salsabilla Izzati; Femei Purnamasari; Anggun Okta Fitri
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.v8i9.13261

Abstract

This study is motivated by the importance of technological innovation and security systems in enhancing customer trust in Islamic mobile banking services. The objective of this study is to analyze the effects of technological innovation and security systems on customer trust, with customer satisfaction serving as a mediating variable among Islamic mobile banking users in Bandar Lampung City. This study employed a quantitative approach using an associative research method. The sample consisted of 100 respondents selected through purposive sampling. Data were collected using a questionnaire and analyzed through Partial Least Squares–Structural Equation Modeling (PLS-SEM) with the assistance of SmartPLS 4.0 software. The findings indicate that technological innovation has a significant positive effect on both customer trust and customer satisfaction. Meanwhile, security systems have a significant positive effect on customer trust but do not have a significant effect on customer satisfaction. Customer satisfaction is also found to have a significant positive effect on customer trust. Furthermore, customer satisfaction does not mediate the relationship between technological innovation and customer trust, but it does mediate the relationship between security systems and customer trust. Based on these findings, it can be concluded that improving customer trust in Islamic mobile banking services requires continuous technological innovation, stronger security systems, and enhanced customer satisfaction.
Analisis Sentimen Ulasan Produk Skincare Sephora Menggunakan Algoritma Bert Yusri Nela Rizqia; Arief Ichwani
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.v8i9.13279

Abstract

The rapid growth of the skincare industry has made consumer reviews a crucial factor in purchasing decisions. However, the massive volume of reviews on platforms like Sephora makes efficient manual analysis difficult. This study aims to develop and evaluate an automated sentiment analysis system to classify Sephora skincare product reviews into positive, negative, and neutral categories using the Bidirectional Encoder Representations from Transformers (BERT) algorithm. The research methodology applies a modified CRISP-DM framework. A dataset of 4,687 reviews was collected through crawling from the X (Twitter) platform for the period of January 2025 to January 2026. The data was cleaned into 4,683 tweets, pre-labeled using the VADER lexicon, and split with an 80:20 ratio for training and testing data. The modeling process was conducted through fine-tuning the bert-base-uncased model for 3 epochs. Experimental results demonstrate that the BERT algorithm achieved the highest performance with an accuracy of 91%, precision of 90%, recall of 89%, and an F1-score of 90%. This performance significantly outperforms baseline methods such as VADER (72% accuracy) and Naive Bayes (78% accuracy). The sentiment analysis successfully extracted consumer perception patterns; positive sentiment was dominated by service recommendation reviews, while negative sentiment focused on price complaints and product side effects. The BERT prediction results showed 2,756 tweets (58.9%) of positive sentiment, 975 tweets (20.8%) of negative sentiment, and 952 tweets (20.3%) of neutral sentiment. This pattern is consistent with the initial VADER label distribution. This research provides practical recommendations for consumers, Sephora, and manufacturers in understanding market preferences and optimizing business strategies.
Implementasi Program Keluarga Harapan di Kecamatan Tigaraksa Kabupaten Tangerang, Banten Meidiana Meidiana; Tirton Nefianto; Ahmad Hidayat Sutawidjaya; Yahya Rachmana Hidayat
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.v8i9.13285

Abstract

This study aims to analyze the implementation of the Family Hope Program (Program Keluarga Harapan/PKH) in Tigaraksa District, Tangerang Regency, and to identify the supporting and inhibiting factors affecting its implementation. This study employed a descriptive qualitative approach using a case study method. The research informants consisted of the PKH Coordinator of Tangerang Regency, PKH facilitators, representatives from the Social Affairs Office, village operators, and Beneficiary Families (Keluarga Penerima Manfaat/KPM). Data were collected through interviews, observations, and documentation. Data were analyzed using the Miles, Huberman, and Saldaña (2014) model, guided by Edwards III's policy implementation theory, which comprises communication, resources, disposition, and bureaucratic structure. The findings indicate that the implementation of the Family Hope Program in Tigaraksa District was consistent with the communication, disposition, and bureaucratic structure dimensions of Edwards III's policy implementation theory. This was evidenced by the regular implementation of socialization activities and Family Development Sessions (P2K2), the commitment of PKH facilitators in carrying out their responsibilities, and the existence of well-established coordination mechanisms and implementation guidelines. However, the resource dimension has not yet been optimal due to the limited number of facilitators compared to the number of beneficiary families, delays in updating beneficiary data, and persistent public misunderstandings regarding the eligibility criteria for receiving assistance. This study contributes by providing recommendations to strengthen inter-agency coordination, optimize the number of PKH facilitators, and accelerate beneficiary data updating in order to improve the effectiveness of the Family Hope Program implementation.
Pengaruh Kualitas Informasi, Persepsi Kemudahan, Kegunaan, dan Keamanan Terhadap Minat Penggunaan Aplikasi Tangeranglive di Tangerang Selatan Made Sandy Wijaya; Agung Edi Rustanto; Yahya Rachmana Hidayat; Siti Mariam
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.v8i9.13286

Abstract

This study aims to analyze the influence of information quality, perceived ease of use, perceived usefulness, and perceived security on the intention to use the TangerangLive application in South Tangerang City. TangerangLive is a digital public service application developed by the Tangerang City Government to facilitate public access to various government services in an effective and efficient manner. This study employed a quantitative approach using a survey method. The research population consisted of residents of South Tangerang City who were familiar with and had previously used the TangerangLive application. A total of 250 respondents were selected using a purposive sampling technique. The results indicate that information quality, perceived ease of use, perceived usefulness, and perceived security have a positive and significant effect on the intention to use the TangerangLive application. Both partially and simultaneously, these four variables make a significant contribution to increasing users' intention to adopt the application. This study is limited by its geographical scope, as it focuses only on South Tangerang City. Therefore, future research is recommended to expand the study area, employ a longitudinal approach, and incorporate additional relevant variables to obtain more comprehensive findings. The results of this study are expected to contribute to the development of digital public services and provide practical recommendations for local governments to improve the quality of the TangerangLive application and encourage greater public adoption.
The Effect of Monetary Stability on the National Economy: Indonesia Case Study 1990-2026 Dedi Junaedi; Muhammad Rizal Arsyad
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.v8i8.13513

Abstract

ABSTRACT The objectives of this research are to analyze: Does monetary stability affect Indonesia's GDP?; Does the difference in governance regimes affect the governance of monetary stability in supporting the achievement of Indonesia's GDP?; Does monetary stability affect Indonesia's per capita income (PCI)?; Does the difference in government regimes affect the management of monetary stability in supporting the achievement of Indonesia's per capita income (PCI)?. The research method uses descriptive-quantitative analysis with saturated sampling techniques and secondary data from Bank Indonesia, the National Development Planning Agency (Bappenas), the Central Statistics Agency (BPS), the World Bank, and other reference sources. The data is in the form of time series data from the period 1990-2019. The dependent variable is the value of GDP and GDP per capita (ICP). While the independent variables: the exchange rate, the money supply, the inflation rate, direct investment, financing, the state budget, the amount of debt (US $), the number of exports, the number of imports, and the dummy variable period of the reform era government with the era of the New Order Government (Soeharto) as comparison or reference. The processed data were analyzed in quantitative descriptive with multiple regression models with dummy variables. The result is that several indicators of monetary stability (money supply, exchange rate, BI rate, investment, imports, and the state budget) have a significant effect on the economy (GDP). While inflation, financing and foreign debt did not significantly affect GDP achievement. The Reformation government regimes (BJ Habibie, Abdurrahman Wahid, Megawati Sukarnoputeri, Soesilo Bambang Yudhoyono, and Joko Widodo) are different and better than the New Order (Soeharto) government in managing stability towards achieving GDP. The econometrics model is GDP$ = 178.542 + 0.0999 * M1M2 - 0.0186 * EXCHANGE $ + 9.5872 * BI_RATE + 1.1935 * INVEST $ - 0.000225 * IMPORT + 0.181 * APBN + 182,488 * REZIM1 + 171,038 * REZIM2 + 199.86 * REZIM3 + REVIMIM3 + 214.599 * REZIM5. Some indicators of monetary stability (money supply, exchange rate, BI rate, investment, import and APBN) also have a significant effect on GDP per capita. While inflation, financing and foreign debt did not significantly affect the achievement of GDP per capita. The Reform era government regime (BJ Habibie, Abdurrahman Wahid, Megawati Sukarnoputeri, Soesilo Bambang Yudhoyono, and Joko Widodo) differed and was better than the New Order era administration (Soeharto) in governance stability. to the achievement of GDP per capita. The econometric model: PCIUS$ = 5.7594 + 0.0032 * M1M2 - 0.0006 * EXCHANGE$ + 0.3092 * BI_RATE + 0.0385 * INVEST$ - 0.0000072 * IMPORT + 0.0058 * APBN + 5.8867 * REZIM1 + 5.5173 * REZIM2 + 6.4471 * REZIM3 + 6.ZZ * REZIM5 .   JEL Classification: E52, E58, E63   Keywords: economy, financial, GDP, Indonesia, monetary, PCI, stability

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