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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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Pengendalian Internal dan Perilaku Pegawai dalam Pengelolaan Aset pada PT JIM Balikapapn Anita De Grave; Zharfa Amalia Suranto; Joice Al Khoirunnisa; Elsa Elsa; Raheliah Trisna Ananta; Salma Aqilah Rahmadani; Kezia Olivia; Syahfira Nuranisa Rhamadanila; Shafiyanur Aini
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.v8i10.13294

Abstract

Effective asset management plays a critical role in minimizing asset loss, preventing damage, and improving operational efficiency within an organization. Drawing on Agency Theory, an effective Management Control System supported by robust Internal Control, strong Work Discipline, and positive Employee Behavior helps ensure that employees' actions are aligned with organizational objectives. This study employed a descriptive qualitative approach through semi-structured interviews and limited observations involving employees responsible for asset management at PT JIM Balikpapan. The findings indicate that the company has established various asset control mechanisms, including Standard Operating Procedures (SOPs), asset handover procedures, barcode-based asset identification, inventory inspections, periodic stocktaking, and authorization procedures for asset acquisition and disposal supported by a hierarchical approval system. Despite these measures, several operational issues remain, such as drone damage caused by employee negligence and miscommunication during crusher operations, indicating that weaknesses in employee behavior, work discipline, and coordination can reduce the effectiveness of the Management Control System. These findings suggest that effective asset management relies not only on well-designed control systems but also on employees' commitment to complying with organizational procedures. Strengthening supervision, enhancing interdepartmental coordination, accelerating the digitalization of asset management, and providing continuous employee training are recommended to improve asset control and organizational performance.
Eksplorasi Model Inovatif Lembaga Zakat untuk Integrasi Keuangan Berkelanjutan dalam Sistem Keuangan Syariah: Perspektif Stakeholder Qordlon Hasanah; Sri Endang Yuliastuti; Gunawan Indro Purwono; Amrizal Amrizal
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.v8i10.13312

Abstract

Islamic Social Finance (ISF) has significant strategic potential to promote inclusive and sustainable development. However, zakat management continues to face institutional fragmentation, weak integration with Islamic commercial finance, and suboptimal utilization of digital technology and cross-sector collaboration. This study aims to explore and develop an innovative model of zakat institutions to strengthen sustainable finance integration within the Islamic financial system. The research employed an exploratory qualitative approach using a modified Grounded Theory strategy and was analyzed through the perspective of Ecosystem Theory. Data were collected through in-depth interviews with 22 informants representing zakat institutions, Islamic banks, regulators, Islamic fintech companies, academics, muzaki (zakat payers), and mustahik (zakat beneficiaries). The data were analyzed using open, axial, and selective coding procedures. The findings identify five key determinants for developing a sustainable zakat ecosystem: (1) digital transformation as an infrastructure enabler; (2) interdependent multi-stakeholder collaboration; (3) the convergence of Islamic Social Finance (ISF) and Islamic Commercial Finance (ICF); (4) governance and institutional trust as the foundation of integration; and (5) the reorientation of zakat from a charitable approach toward impact-driven development. Based on these findings, this study proposes the Sustainable Islamic Zakat Ecosystem Model (SIZEM), which positions zakat institutions as ecosystem orchestrators that integrate stakeholders, technology, data, regulatory frameworks, and social-commercial financial instruments to create sustainable shared value. The novelty of this research lies in shifting the unit of analysis from linear stakeholder relationships toward a dynamic and co-evolutionary ecosystem perspective. Furthermore, it offers a conceptual mechanism that bridges ISF and ICF through a sustainable empowerment pathway, enabling the transformation of social capital into access to commercial financing. These findings demonstrate that the future effectiveness of zakat management depends not merely on the individual capacity of zakat institutions, but on their ability to orchestrate an integrated, trustworthy, and adaptive ecosystem. Such an ecosystem enables zakat to evolve into a strategic instrument for financial inclusion, mustahik empowerment, the achievement of the Sustainable Development Goals (SDGs), and the strengthening of a sustainable Islamic financial architecture.
Pengaruh Temuan Audit, Ukuran Pemerintah Daerah, dan Ketergantungan pada Pemerintah Pusat Terhadap Penyelesaian Tindak Lanjut Rekomendasi Hasil Pemeriksaan BPK Pada Pemerintah Kabupaten/Kota di Provinsi Aceh Dini Aulia Zahra; Sukmini Hartati; Sri Hartaty
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.v8i10.13316

Abstract

This study aims to analyze the influence of audit findings, the size of local governments, and dependence on the central government on the implementation of follow-up actions on the recommendations of the Supreme Audit Agency (BPK) in 23 regencies and cities in Aceh Province for the 2020–2024 period. This study was motivated by the trend of a significant decline in the TLRHP rate in Aceh Province. The research method employed a quantitative approach using secondary data from the BPK RI audit reports (LHP) and local government financial reports (LKPD) obtained through the BPK RI’s E-PPID portal. Using a saturated sampling technique, a total of 115 samples were obtained. Data analysis was conducted using panel data regression with the Random Effects Model (REM) as the best-fit estimation model, using EViews 13. The results of the study indicate that, when analyzed individually, audit findings have a positive and significant effect on TLRHP (0.0000 < 0.05), and the size of the local government (total assets) also has a positive and significant effect (0.0195 < 0.05). However, dependence on the central government does not have a significant effect (0.3354 > 0.05). However, dependence on the central government did not have a significant effect (0.3354 > 0.05). Collectively, the three variables have a significant effect on TLRHP (0.000000 < 0.05) with an adjusted R-squared value of 0.361756, meaning that the independent variables account for 36.18% of the variation.
Pengaruh Kompetensi dan Budaya Organisasi terhadap Kinerja Pegawai di Kantor Wilayah Badan Pertanahan Nasional Lira Virna; H.Hamid Halin; Meilin Veronica
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.v8i10.13322

Abstract

This study aims to examine the effect of competence and organizational culture on employee performance at the Regional Office of the National Land Agency of South Sumatra Province. This research employs a quantitative method with a causal associative approach. Data were collected by distributing questionnaires to 55 respondents who are employees of the office and were analyzed using multiple linear regression with the help of SPSS version 22. The results show that partially, competence has a positive and significant effect on employee performance, indicated by a t-count of 2.753 which is greater than the t-table of 1.674 with a significance value of 0.000 < 0.05. Organizational culture also has a positive and significant effect on employee performance, with a t-count of 3.371 greater than the t-table of 1.674 and a significance value of 0.001 < 0.05. Simultaneously, competence and organizational culture have a significant effect on employee performance, proven by an F-count of 6.191 with a significance of 0.004 < 0.05. The coefficient of determination shows that competence and organizational culture explain 19.2% of employee performance, while the rest is influenced by other factors outside this study. Thus, improving employee competence and implementing a good organizational culture play an important role in enhancing employee performance.
Pengaruh Harga, Kualitas Produk dan Citra Merek terhadap Kepuasan Konsumen pada Produk Kosmetik Wardah di Purwokerto Aulia Fauziah Eka Nindy; Nawalin Nazah; Herni Justiana Astuti; Alfato Yusnar Kharismasyah
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.v8i10.13326

Abstract

This study aims to analyze the influence of price, product quality, and brand image on consumer satisfaction with Wardah cosmetic products in Purwokerto. Data were collected via questionnaires from 156 respondents who had purchased and used Wardah cosmetic products. Purposive sampling was employed, with criteria requiring respondents to be at least 15 years old and to have experience using Wardah products in Purwokerto. Data analysis involved descriptive analysis and Structural Equation Modeling (SEM) using the Partial Least Squares approach, processed via SmartPLS version 3.0. The results indicate that all variables price, product quality, and brand image have a positive influence on consumer satisfaction. The study is limited by its focus on only three variables (price, product quality, and brand image) and its geographical scope, which was restricted to Purwokerto. The analysis yielded an Adjusted R-Square value of 0.684, meaning these three variables explain 68.4% of the variation in consumer satisfaction, while the remaining 31.6% is influenced by factors not examined in this study. As the respondent profile was dominated by university students and young people, the findings cannot be generalized to the entire consumer base of Wardah in other regions. The findings suggest that greater price affordability, superior product quality, and a positive brand image contribute to higher consumer satisfaction with Wardah cosmetic products. The study's implications are intended to serve as a basis for the company to plan marketing strategies aimed at enhancing consumer satisfaction. Future research is encouraged to incorporate additional variables to gain deeper insights into factors influencing consumer satisfaction.
Corporate Tax Avoidance Under Financial Distress: The Role of Profitability and Altman–Springate Models Diky Paramitha; Etik Ipda Riyani
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.v8i10.13332

Abstract

This study aims to examine the effect of financial distress on tax avoidance with profitability as a moderation variable in industrial sector companies in Indonesia for the period 2015–2021. Financial distress is measured using two bankruptcy prediction models, namely the Altman Z-Score Model and the Springate S-Score Model, while profitability is proxied by Return on Assets (ROA). The research population is industrial sector companies listed on the Indonesia Stock Exchange (IDX), with samples selected using the purposive sampling method so that 53 companies were obtained with 371 observations of unbalanced panel data during seven years of observation. The data was analyzed using panel data regression and Moderated Regression Analysis (MRA) with the help of the Eviews program. The results of the model selection test show that the Common Effect Model (CEM) is the most appropriate estimation model based on the Chow test, the Hausman test, and the Lagrange Multiplier test. The results of the hypothesis test show that neither the financial distress of the Altman Model nor the Springate Model have a significant effect on tax avoidance. Profitability also did not have a significant effect on tax avoidance and was not proven to moderate the relationship between financial distress and tax avoidance in both models. These findings indicate that the financial pressures experienced by companies do not necessarily encourage companies to adopt more aggressive tax avoidance practices. This study suggests that the next study consider other variables, such as leverage, company size, corporate governance, and capital intensity, to obtain a more comprehensive picture of the determinants of tax avoidance
Pengaruh ESG (Environmental, Social, and Governance) dan Kepemilikan Institusional Terhadap Penghindaran Pajak Pada Perusahaan Tambang di Indonesia Budi Mulia Kurniawan; Ameliya Silaning Utami
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.v8i10.13343

Abstract

This study aims to examine the effect of Environmental, Social, and Governance (ESG) and institutional ownership on tax avoidance practices in mining companies listed on the Indonesia Stock Exchange during the 2021–2024 period. This research employed a quantitative approach using panel data regression analysis. The sample was selected through a purposive sampling technique, resulting in 15 mining companies with a total of 60 firm-year observations. The research data were obtained from annual reports, financial statements, sustainability reports, and ESG scores provided by the ESGI Dataset Center for Environmental, Social, and Governance Studies (CESGS), Universitas Airlangga. The findings indicate that ESG and institutional ownership simultaneously have a significant effect on tax avoidance. Partially, ESG has a positive and significant effect on tax avoidance, suggesting that companies with higher ESG implementation may still engage in legal tax planning strategies to improve tax efficiency. Meanwhile, institutional ownership has no significant effect on tax avoidance, indicating that institutional investors have not yet functioned effectively as a monitoring mechanism in influencing corporate tax policies. These findings provide empirical evidence that stronger ESG implementation does not necessarily reduce tax avoidance practices, while institutional ownership alone is insufficient to constrain tax avoidance behavior among mining companies in Indonesia.
Pengaruh Green Banking, Efisiensi Biaya Operasional, dan Kecukupan Modal terhadap Kinerja Keuangan Bank Syariah dengan Ukuran Perusahaan sebagai Variabel Moderasi Karisma Dwi Banowati; Sri Wahyuni; Iwan Fakhruddin; Edi Joko Setyadi
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.v8i10.13346

Abstract

This study aims to analyze the impact of Green Banking, Operational Efficiency (BOPO), and Capital Adequacy (CAR) on the financial performance of Sharia banks, with Firm Size (SIZE) serving as a moderating variable, focusing on Sharia banks registered with the Financial Services Authority (OJK). A quantitative approach was employed using secondary data obtained from the annual financial statements and sustainability reports of Sharia banks registered with the OJK for the 2021–2025 period. The sample was selected using a purposive sampling technique, resulting in 13 Sharia banks and a total of 65 observations. Data analysis was conducted using panel data regression with EViews 13. Based on the Chow and Hausman tests, the Fixed Effect Model (FEM) was selected as the best model, followed by hypothesis testing using Moderated Regression Analysis (MRA). The results indicate that Green Banking and BOPO have a significant positive effect on financial performance, whereas CAR has a significant negative effect. Firm Size was found to moderate the relationships of Green Banking, BOPO, and CAR with financial performance.
Analisis Audit Kinerja Berbasis IT menggunakan Framework COBIT 5: Studi Kasus Efektivitas Penggunaan Aplikasi SISWASKEUDES pada Pelaksanaan Audit Kinerja Pengelolaan Keuangan dan Aset Desa di Inspektorat Kabupaten Sukabumi Irwan Subhan Azuari
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.v8i10.13372

Abstract

This study aims to analyze the effectiveness of the utilization of the Village Financial Supervision System (SISWASKEUDES) in supporting the implementation of Performance Audits of Village Financial and Asset Management by the Government Internal Supervisory Apparatus (APIP) at the Sukabumi Regency Inspectorate, viewed through the COBIT 5 framework. This study employed a qualitative descriptive approach. The research data were obtained through questionnaires distributed to 20 APIP personnel who had been involved in Performance Audits of Village Financial and Asset Management using SISWASKEUDES and interviews with three informants who had experience in implementing the application. The questionnaire data were analyzed based on the average scores of seven research aspects, while the interview results were used to deepen the analysis and identify problems encountered in practice. The findings were subsequently analyzed and classified according to the relevant domains of COBIT 5. The results indicate that SISWASKEUDES provides benefits in data provision, audit documentation, time efficiency, and support for the implementation of performance audits. However, its utilization remains partial and has not been optimally integrated into the entire audit cycle. The data collection stage has been supported by the system, whereas the analysis, preparation of audit working papers, and reporting processes are still largely conducted manually. The identified obstacles include limited auditor competencies and training, inconsistent data quality and validity with actual field conditions, application errors and technical limitations, limited audit analysis features, and the continued dominance of manual processes. The findings also indicate that the optimization of SISWASKEUDES is influenced not only by system capabilities but also by users' perceptions, attitudes, readiness, and abilities. Therefore, continuous auditor training, strengthened application-use policies, improved system stability and user-friendliness, development of audit analysis features, strengthened data validation, and integration of SISWASKEUDES into all stages of the performance audit process are required.
Efektivitas Pengelolaan Barang Milik Daerah pada Sekretariat DPRD Kabupaten Batang Muh. Muqodam; Rini Hidayah
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.v8i10.13381

Abstract

Regional autonomy has shifted the system of government administration, requiring Regional Assets (Barang Milik Daerah/BMD) to be managed professionally in order to achieve good governance. This study aimed to analyze and evaluate the effectiveness of Regional Asset management at the Secretariat of the Regional House of Representatives (DPRD) of Batang Regency. This study employed a descriptive qualitative approach. Data were collected through observation, in-depth interviews with key informants, and documentation of financial reports. Financial performance was evaluated by measuring the Effectiveness Ratio of Regional Asset management based on the realization of capital expenditures during the 2023–2025 period. The findings indicated that the management of Regional Assets at the Secretariat of the DPRD of Batang Regency was generally effective, as reflected by the average realization of capital expenditures exceeding 90% and approaching 100%.

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