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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 2,497 Documents
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Faktor-Faktor yang Mempengaruhi Audit Delay: Peran Ukuran Perusahaan Sebagai Variabel Moderasi: Studi Empiris pada Perusahaan Consumer Cyclicals Periode 2020-2024 Fitri Indah Astuti; Ayu Umyana; Muhsin Muhsin
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 8 No. 10 (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.v8i10.12270

Abstract

In the issuance of audited financial statements, compliance with deadlines is crucial to maintaining the quality of financial information and investor confidence. However, as many as 28 out of 154 consumer cyclical companies failed to submit their reports on time in 2023. Therefore, this study aims to examine and analyze the effect of profitability and financial distress on audit delay, with firm size acting as a moderating variable. The analytical method used in this study is panel data regression with the assistance of EViews 14. The data were obtained through purposive sampling, resulting in a total of 325 observations from 65 companies. The results show that profitability has a significant negative effect on audit delay. Financial distress has a negative but insignificant effect. In addition, firm size can strengthen the relationship between profitability and audit delay. Conversely, firm size is unable to moderate the relationship between financial distress and audit delay.
Sinergi Literasi Keuangan dan Financial Technology dalam Meningkatkan Kapabilitas Pengelolaan Keuangan UMKM yuniar Fitriyani; Heru Kustanto
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 8 No. 10 (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.v8i10.12408

Abstract

The purpose of this study is to examine how financial technology and financial literacy affect MSMEs' financial management in Malang. Questionnaires were distributed to 98 MSME respondents as part of the quantitative study technique. Multiple linear regression was carried out to interpret the data with the support of SPSS. The findings suggest that financial management is not significantly impacted by financial literacy. In the meantime, financial technology significantly affects financial management in a bad way. Financial technology and financial literacy both have an impact on MSMEs' financial management. The descriptive analysis's findings demonstrate that financial technology belongs to the "moderately literate" category, while financial literacy falls into the "literate" category. This suggests that issues affecting financial management include inadequate use of fintech and a lack of technological knowledge. Therefore, in order to assist improved MSME financial management, there has to be a greater awareness of and use of financial technology.
Transformasi Wakaf Uang Produktif Berbasis Digital dan Profesionalisme Muzaki dalam Perspektif Maqashid al-Syariah di Indonesia Dewi Nurri Setiawati; Eva Ardiana; Ria Arni Fajriah; Soeharjoto Soeharjoto
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 8 No. 10 (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.v8i10.12491

Abstract

Cash waqf has evolved into a strategic instrument in Islamic social finance to support inclusive economic development. In its implementation, waqf is still dominated by conventional approaches, which limits its productivity and scalability. This research aims to analyze how digitalization, accompanied by the improvement of the professional competence of muzaki and nadzir, can strengthen the governance of productive waqf from the perspective of maqashid al-shariah. This research uses a qualitative approach with data sourced from scientific articles, policy reports, empirical studies related to sharia fintech, digital philanthropy, and waqf governance in Indonesia. The analysis was conducted using a thematic approach that focuses on institutional transformation, stakeholder professionalism, and digital technology enablers. The research results indicate a shift in the paradigm of cash waqf from a traditional philanthropic instrument to a productive digital Islamic finance ecosystem. Digital platforms such as sharia fintech, QRIS-based payment systems, sharia mobile banking, and crowdfunding enhance accessibility, transparency, traceability, and accountability in the management of waqf. The professionalism of muzaki as digital philanthropists and nadzir as competent and accountable waqf managers plays a crucial role in improving governance quality, investment efficiency, and public trust. However, there are still challenges such as low digital literacy, institutional fragmentation, cybersecurity risks, and the lack of standardized digital waqf infrastructure. From the perspective of maqashid al-shariah, the integration of digital technology in productive waqf contributes to the protection and enhancement of wealth, intellect, religion, life, and lineage. The synergy between digital transformation, the professionalism of waqf actors, and governance principles based on maqashid al-shariah forms an integrative model of digital Islamic social finance that can enhance the efficiency, transparency, and sustainability of the waqf system.
Pengembangan Strategi Bisnis dan Daya Saing PT X dalam Menghadapi Disrupsi Regulasi Permentan Nomor 10 Tahun 2024 di Industri Ayam Broiler Willi Wijaya; Rulianda Purnomo Wibowo; Nazaruddin Nazaruddin
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 8 No. 10 (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.v8i10.12993

Abstract

This study aims to formulate business strategies and strengthen the competitiveness of PT X in responding to structural changes in Indonesia’s broiler industry driven by the implementation of Ministerial Regulation No. 10 of 2024, particularly the mandatory poultry slaughterhouse (RPHU) requirement, the 50% DOC allocation for non-partner farmers, and the national digital reporting system. A qualitative descriptive approach was employed using in-depth interviews with PT X management and analysis of internal documents. Situational assessment utilized PESTEL, Porter’s Five Forces, the Resource-Based View, SWOT, and quantification through IFE–EFE and QSPM matrices to determine strategic priorities. The findings indicate that PT X’s primary strengths lie in stable production capacity, extensive distribution networks, strong partnership reputation, and technological support from PT Y. However, key weaknesses include the absence of an RPHU, suboptimal digital readiness, and limited downstream capabilities. Major opportunities arise from cold-chain modernization, increasing protein consumption, and rising food safety standards. At the same time, significant threats include rising RPHU investment costs, feed price volatility, and reduced supply control due to the 50% DOC allocation mandate. QSPM results recommend several priority strategies: establishing or partnering for RPHU facilities, accelerating operational and regulatory digitalization, strengthening downstream management and carcass market diversification, and enhancing workforce competency. The study concludes that adaptive readiness and downstream transformation are essential to sustaining PT X’s competitiveness beyond 2027.
The Effect of Human Capital Efficiency on Bank Performance : Evidence from ASEAN-5 Listed Banks Ahmad Sudiyana Suwandi; Praptini Yulianti
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 8 No. 10 (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.v8i10.13011

Abstract

The banking industry is the most human capital-intensive sector, yet amidst pressures for digitalization and post-pandemic efficiency, the contribution of human resources to performance is often questioned. However, empirical evidence on the effect of Human Capital Efficiency (HCE) on bank performance across ASEAN countries remains limited and yields inconsistent results. This study examines the effect of Human Capital Efficiency (HCE) on banking performance in five ASEAN countries during 2016–2024, while comparing its relative contribution to other intellectual capital components. Human capital is measured through the HCE component of the Value Added Intellectual Coefficient (VAIC) model, while performance is proxied by Return on Assets (ROA) and Return on Equity (ROE). Using panel data of 88 banks (731 bank-year observations) from Bloomberg and random effects estimation with robust clustered standard errors, HCE is found to have a positive and significant effect on bank performance. This finding is robust to alternative performance measures, intellectual capital measures, sample composition, and a one-year lag specification to mitigate simultaneity. Standardized analysis shows HCE to be the largest contributor compared to physical and structural capital. The results support the Resource-Based View and Human Capital Theory and imply that personnel costs should be viewed as a strategic investment, not simply a cost.
Determinants of The Effectiveness of The Joyotakan Village Expenditure Budget in 2021–2025 Rezka Tri Nugraha; Kartika Hendra TS; Suhendro Suhendro
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 8 No. 10 (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.v8i10.13032

Abstract

This study aims to analyze the determinants of budget effectiveness in Joyotakan Village, Serengan District, Surakarta City for the 2021–2025 period. The study uses a quantitative approach with quarterly budget realization data obtained from the Budget Implementation Document (DPA) and Budget Realization Report (LRA) of Joyotakan Village. The variables studied include Timeliness of Budget Absorption, Budget Absorption Rate, Deviation of Realization to Budget Target, Proportion of Direct Expenditure to the Community, and Expenditure Growth as independent variables, and budget effectiveness as the dependent variable. Data analysis was conducted using multiple linear regression with classical assumption testing. The results show that all independent variables simultaneously influence budget effectiveness. Partially, Deviation of Realization to Budget Target proved to be a significant and dominant factor influencing budget effectiveness, while other variables did not show a significant influence. These findings indicate that the accuracy of budget planning and target setting plays a very important role in improving the effectiveness of budget management at the village level.
Pengaruh SiLPA dan Dana Transfer Terhadap Kemandirian Keuangan Daerah dengan Belanja Modal Sebagai Variabel Intervening: Studi Kabupaten Kutai Timur Meiki Permana; Syamsul Arif; Titin Ruliana
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 8 No. 10 (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.v8i10.13089

Abstract

This study comprehensively analyzes the determinants of regional financial independence in East Kutai Regency, a resource-rich region that paradoxically exhibits an extreme level of fiscal dependence on the central government, accompanied by a massive accumulation of the Remaining Budget Financing (SiLPA). Utilizing secondary time-series data spanning 20 5-2025 extracted from Budget Realization Reports, this quantitative research implements a Variance-Based Structural Equation Modeling (PLS-SEM) approach using the Stable3 and Warp3 algorithms via WarpPLS 8.0 software. The analysis proves that SiLPA has a positive and significant effect on Capital Expenditure, indicating that the previous year's budget surplus serves as the primary backbone for physical investment financing. Transfer Funds are also statistically proven to positively affect Capital Expenditure, directly confirming the existence of the Flypaper Effect phenomenon within the fiscal anatomy of mining regions. Conversely, SiLPA exerts a highly significant negative effect on Regional Financial Independence, an anomaly diagnosing the occurrence of Fiscal Laziness, where massive idle cash reserves reduce the region's incentive to optimize locally-generated revenue (PAD). Furthermore, Capital Expenditure fails to affect or mediate Financial Independence due to the consumptive and suboptimal quality of spending allocations. The managerial implications demand a total overhaul of the budget planning architecture through early procurement to eliminate artificial SiLPA inefficiencies, alongside a philosophical transformation of capital allocations towards productive sectors capable of sustainably stimulating local economic circulation.
Financial Performance Analysis in Serengan District Surakarta City Based on Fiscal Year 2021-2025 Sudarminingsih Sudarminingsih; Kartika Hendra TS; Supawi Pawenang
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 8 No. 10 (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.v8i10.13099

Abstract

This study aims to analyze the influence of budget planning, the percentage of cash budget in accordance with regulations, the level of budget absorption, agency performance assessment, and the level of budget return on financial performance in Serengan District, Surakarta City in the 2021–2025 fiscal year. The background of this study is based on the condition of sub-district financial management that has not shown optimal effectiveness and efficiency, which is characterized by a mismatch between activity plans and budget allocations, delays in activity realization, and the inconsistent use of financial performance indicators. This study uses a quantitative approach with secondary data sourced from the Budget Implementation Document (DPA) and the financial reports of Serengan District for the 2021–2025 period. The analytical method used is multiple linear regression, supplemented by classical assumption tests including residual normality tests, multicollinearity tests, heteroscedasticity tests, and autocorrelation tests. The results of theresearch shows thatBudget planning has a significant negative effect on financial performancen,Cash budget has a significant positive effect on financial performancean,The level of budget absorption has a significant positive effect on financial performance.an,Agency performance assessment does not have a significant effect on financial performancedreams andThe budget return rate (SiLPA) has a significant positive effect on performancefinanceThis study concludes that optimizing the cash budget and increasing budget absorption evenly throughout the year are key factors in improving the sub-district's financial performance. It is recommended that Serengan Sub-district strengthen the quality of cash budget preparation, improve the competence of human resources in financial management, and integrate performance assessment results more substantively into the next budget planning cycle.    
Pengaruh Third Party Funds dan Digital Banking terhadap Profitabilitas Bank Syariah di Indonesia Mutiara Detris; Shita Tiara; Wilda Sri Munawaroh; Ova Novi Irama
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.v8i9.13131

Abstract

This study aims to determine the effect of third-party funds and digital banking on the profitability of Indonesian Islamic Banks in the 2020-2024 period. This study is a quantitative study with a purposive sampling method with a total of 65 observation data. The data used is secondary data obtained from the annual reports of the OJK. The data analysis technique uses panel data regression through a series of model selection tests, classical assumption tests, and hypothesis tests with the help of Eviews 12 software. The results of this study indicate that third-party funds have a significant effect on profitability, while digital banking does not significantly affect profitability. Simultaneously, third-party funds and digital banking have a significant effect on profitability. The coefficient of determination value shows that the two independent variables consisting of third-party funds and digital banking are able to explain the dependent variable of the study, namely profitability, by 52.16%. While the remaining 47.84% is explained by other variables outside the study. The results of this study are expected to be a consideration for Islamic Banks in increasing profitability by optimizing the collection of Third Party Funds and digital banking services.
Kepemimpinan Transformasional dan Kinerja Aparatur Sipil Negara Badan Kepegawaian Negara: Peran Mediasi Readiness For Change Imam Santoso; Catur Prasetya Wibowo
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 8 No. 10 (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.v8i10.13212

Abstract

The National Civil Service Agency also known as Badan Kepegawaian Negara (BKN) is a public sector organization responsible for managing Indonesia’s civil service (ASN). In addition, BKN is currently facing the challenge of implementing Bureaucratic Reform as part of the planned changes to become a world-class bureaucracy. In order to achieve the objectives and face the challenges mentioned above, it is necessary to have ASN that performs optimally. There are several aspects in this study that influence employee performance, including: transformational leadership, employee engagement, readiness for change, and affective commitment to change. This study aims to analyze the effect of transformational leadership on employee performance with readiness for change, affective commitment to change, and employee engagement as mediator variables in the BKN Environment. A quantitative research approach was deployed, with the study population consisting of ASN employees at BKN. The sample was selected using purposive sampling, involving a total of 258 respondents. Data were analyzed using SmartPLS version 4 with the Partial Least Squares Structural Equation Modeling (PLS-SEM) method. The results of this study indicate that transformational leadership directly has a positive and significant effect on employee performance. While readiness for change successfully mediates partially the relationship between transformational leadership and employee performance positively and significantly. However, on the other hand, affective commitment to change and employee do not act as significant mediators in the relationship between transformational leadership and employee performance.

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