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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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Pengaruh Cash Holding, Financial Constraints, dan Ceo Overconfidence Terhadap Tax Avoidance pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Tahun 2021–2025 Umar Umar; Usamah Usamah
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.v8i10.13385

Abstract

This study examines the effect of cash holding, financial constraints, and CEO overconfidence on tax avoidance among banking companies listed on the Indonesia Stock Exchange (IDX) during 2021–2025, addressing the mixed findings of prior studies. Using an associative quantitative approach, the study analyzes secondary panel data from 22 commercial banks selected through purposive sampling, yielding 110 firm-year observations. Tax avoidance is proxied by the Cash Effective Tax Rate (CETR), cash holding by the ratio of cash and cash equivalents to total assets, financial constraints by the SA Index, and CEO overconfidence by a dummy variable based on the capital expenditure ratio. The Chow and Hausman tests indicate the Fixed Effect Model (FEM) as the appropriate estimator. Regression results show that cash holding has a significant negative effect on CETR (β = -0.4196; p = 0.0000), since CETR moves inversely with tax aggressiveness, banks holding larger cash reserves tend to engage in more aggressive tax avoidance. Financial constraints show no significant effect on CETR (β = -0.1942; p = 0.1116), plausibly because strict OJK capital regulations limit the room for financially constrained banks to pursue risky tax strategies. CEO overconfidence could not be tested because its dummy variable showed no variation across the sample. The study also identifies substantial multicollinearity between financial constraints and firm size, which is expected given that the SA Index is itself constructed from size and age components; the control variable's coefficient should therefore be interpreted with caution. These findings offer input for regulators in mapping tax-compliance risk among highly liquid banks.
Pengaruh Inflasi, Suku Bunga, dan Leverage Terhadap Kinerja Keuangan: Studi Empiris pada Perusahaan Property dan Real Estate yang Terdaftar di Bursa Efek Indonesia Tahun 2022 – 2025 Endah Puspita Sari; Sobrotul Imtikhanah
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.v8i10.13392

Abstract

This study aims to obtain empirical evidence and analyze the effect of Inflation and Interest Rate On Financial Performance. The population in this study are Property and Real Estate Compeny listed on the Indonesia Stock Exchange in 2021-2025. Sampling was done by purposive sampling method which produces 17 sample companies with a total sample of 68 samples. The data used is secondary data taken through documentation techniques. The analytical tool used in this study is multiple linear regression. Based on the results of hypothesis testing, it is known that Inflation and lInterest Rate not effect on Financial Performance, while Leverage negative effect on Financial Performance.
Pengaruh Efektivitas Layanan Honda Customer Care Center (Hc3) Terhadap Tingkat Loyalitas Pelanggan Honda Pada Pt Daya Adicipta Wisesa Maumbi Hajriani Dondo; Maykel A. Tampenawas; Selvy Joice Nangoy
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.v8i10.13397

Abstract

High-quality after-sales service plays a crucial role for automotive main dealers in retaining customers and building long-term brand loyalty. This study aims to empirically examine, analyze, and demonstrate the impact of the Honda Customer Care Center (HC3) service effectiveness on Honda customer loyalty at PT Daya Adicipta Wisesa Maumbi. A quantitative approach was employed, involving 55 Honda consumers as respondents. Primary data were collected via structured questionnaires and supplemented by internal operational data (complaint records and repeat order percentages), which were then analyzed using simple linear regression. The results indicate that HC3 service effectiveness has a positive and significant effect on customer loyalty (t-hitung = 19.863 > t-table = 2.005; p = 0.000 < 0.05). The resulting regression equation is Y = -18.046 + 1.689X, with a coefficient of determination (R²) of 0.882, indicating that 88.2% of the variation in customer loyalty is explained by HC3 service effectiveness. Furthermore, operational data confirm that the structured four-stage complaint handling process successfully maintained repeat order stability within the 31.70% to 33.10% range.
Pengaruh Penerapan Green Accounting, Environmental Performance, dan Ukuran Perusahaan Terhadap Nilai Perusahaan: Studi pada Perusahaan Sektor Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2021-2025 Riska Fitriani; Tutut Andayani
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.v8i10.13403

Abstract

This study aims to determine the extent to which green accounting, environmental performance, and firm size influence the firm value of manufacturing companies listed on the Indonesia Stock Exchange during the 2021–2025 period. A quantitative approach with an associative design was applied in this study, utilizing secondary data sourced from companies’ annual reports. The study sample consisted of 100 observations analyzed using multiple regression analysis with the assistance of Jamovi software. The results indicate that green accounting and firm size have significant effects on firm value, whereas environmental performance does not. The conclusion of this study confirms that transparency regarding environmental costs and firm size is an important consideration for investors.
Pengaruh Harga Emass Dunia, Harga Minyak Dunia dan Indeks Dow Jones (DJIA) Terhadap Indeks Harga Saham Gabungan di Indonesia Muhamad Ihza Mahendra; Usamah Said
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.v8i10.13405

Abstract

This study aims to analyze the influence of fluctuations in the World Gold Price (XAU_USD), World Oil Price (OIL), and the Dow Jones Industrial Average (DJIA) on the Composite Stock Price Index (IHSG) in Indonesia in the period 2020 to 2025. With a quantitative approach, this study uses secondary data of monthly time series of 72 samples sourced from Investing.com. The data analysis technique used is multiple linear regression with the help of SPSS 27 software, which includes the classical assumption test, partial test (t), simultaneous test (F), and coefficient of determination (R2). The results of the simultaneous test (F Test) show that world gold prices, world oil prices, and the DJIA index simultaneously have a significant effect on the IHSG (F = 7.101; p < 0.001) with the ability to explain data variations (Adjusted R Square) of 20.7%. Partially (t-test), global oil prices were shown to have a positive and significant effect on the JCI (B = 0.160; p < 0.001). Conversely, global gold prices had a negative but insignificant effect (B = -0.010; p = 0.126), and the DJIA index had a positive but insignificant effect (B = 0.083; p = 0.415). These findings indicate that Indonesian stock market movements are more responsive to global energy commodity price dynamics than asset substitution to gold or sentiment transmission from the United States stock market.
Pengaruh Green Innovation terhadap Sustainability Performance dengan Ukuran Perusahaan sebagai Variabel Kontrol pada Perusahaan Sektor Emisi Tinggi di BEI Fani Yuliani; Khoirul Fatah
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.v8i10.13412

Abstract

ABSTRACT. This study examines the effect of Green Innovation and Firm Size on Sustainability Performance in high-emission sector companies (cement, energy, and chemical) listed on the Indonesia Stock Exchange for 2021-2023. A quantitative approach with purposive sampling was applied, yielding 20 companies and 60 panel data observations over three years, analyzed through panel data regression with the Random Effect Model, selected based on the Chow and Hausman Tests. The results show that Green Innovation has a positive and significant effect on Sustainability Performance, with a regression coefficient of 0.673 and a probability of 0.000, meaning that greater disclosure of environmentally friendly innovation is associated with higher sustainability performance. In contrast, Firm Size shows no significant effect, with a probability of 0.275. The model explains 35.76 percent of the variation in Sustainability Performance, while the remainder is explained by other factors outside the model. All classical assumption tests, namely normality, autocorrelation, multicollinearity, and heteroscedasticity, confirm that the research model is feasible. This study concludes that Green Innovation is a key driver of sustainability performance in the high-emission sector, consistent with Legitimacy Theory and the Resource-Based View, whereas Firm Size has not been proven a consistent determinant. Keywords: Green Innovation, Sustainability Performance, Firm Size, Random Effect Model, high-emission sector ABSTRAK. Penelitian ini bertujuan untuk menguji pengaruh Green Innovation dan Ukuran Perusahaan terhadap Sustainability Performance pada perusahaan sektor emisi tinggi (semen, energi, dan kimia) yang terdaftar di Bursa Efek Indonesia periode 2021-2023. Penelitian ini menggunakan pendekatan kuantitatif dengan teknik purposive sampling, menghasilkan sampel 20 perusahaan dan 60 observasi data panel selama tiga tahun. Data dianalisis menggunakan regresi data panel, dengan model estimasi terpilih adalah Random Effect Model berdasarkan hasil Uji Chow dan Uji Hausman. Hasil pengujian menunjukkan bahwa Green Innovation berpengaruh positif dan signifikan terhadap Sustainability Performance, dengan koefisien regresi sebesar 0,673 dan probabilitas 0,000, yang berarti semakin tinggi pengungkapan inovasi ramah lingkungan, semakin tinggi pula kinerja keberlanjutan perusahaan. Sebaliknya, Ukuran Perusahaan tidak berpengaruh signifikan terhadap Sustainability Performance, dengan probabilitas 0,275. Model regresi mampu menjelaskan 35,76 persen variasi Sustainability Performance, sedangkan sisanya dipengaruhi oleh faktor lain di luar model. Seluruh uji asumsi klasik, meliputi normalitas, autokorelasi, multikolinearitas, dan heteroskedastisitas, menunjukkan bahwa model penelitian ini layak digunakan. Penelitian ini menyimpulkan bahwa Green Innovation merupakan faktor kunci dalam mendorong kinerja keberlanjutan pada sektor emisi tinggi, sejalan dengan Teori Legitimasi dan perspektif Resource-Based View, sementara Ukuran Perusahaan belum terbukti menjadi determinan yang konsisten. Kata kunci: Green Innovation, Sustainability Performance, Ukuran Perusahaan, Random Effect Model, sektor emisi tinggi
Pengaruh Pengungkapan Sustainability Report terhadap Kinerja Keuangan dengan Leverage sebagai Variabel Moderasi pada Perusahaan Sektor Teknologi yang Terdaftar di Bursa Efek Indonesia Periode 2022-2024 Rada Nurtri Arlinda; Khoirul Fatah
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.v8i10.13420

Abstract

This study aims to examine the effect of sustainability report disclosure on financial performance, as well as test whether leverage is able to moderate the relationship between the two variables in technology sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2022-2024. This study uses a quantitative approach with a causality design. The research population includes all technology sector companies listed on IDX, with samples determined through targeted sampling techniques based on specific criteria. The data used is secondary data derived from the company's annual report and sustainability report. The sustainability report disclosure variables are measured using the Sustainability Report Disclosure Index (SRDI) based on the GRI Standards indicator, financial performance is proxied by Return on Assets (ROA), and leverage is proxied by the Debt to Equity Ratio (DER). The data analysis technique used was panel data regression analysis followed by Moderate Regression Analysis (MRA) to test the role of leverage moderation. The results of this study are expected to make a theoretical contribution to the development of signal theory and legitimacy theory in the context of technology companies, as well as provide practical implications for management and investors in assessing the relevance of sustainability disclosures to the company's financial performance.
Pengaruh Perencanaan Pajak,Beban Pajak Tangguhan,dan Ukuran Perusahaan terhadap Manajemen Laba Nita Jaya Gulo; Jaenal Abidin
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.v8i10.13426

Abstract

This study aims to examine the effect of Tax Planning, Deferred Tax Expense, and Firm Size on Earnings Management. The independent variables used in this study are Tax Planning, Deferred Tax Expense, and Firm Size, while the dependent variable is Earnings Management. This study employs a descriptive quantitative research design. The data used are secondary data. The population consists of healthcare sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. The sample was selected using specific criteria, resulting in 20 companies with a total of 94 observations. The analytical method employed is panel data regression analysis, conducted using EViews 13 software. The results indicate that, simultaneously, Tax Planning, Deferred Tax Expense, and Firm Size have a significant effect on Earnings Management. Partially, Tax Planning and Firm Size do not have a significant effect on Earnings Management, whereas Deferred Tax Expense has a significant effect on Earnings Management.
Analisis Penerapan SAK EMKM pada UMKM Bidang Fashion di Kota Pekalongan Adelya Herdiningtyas; Usamah Usamah
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.v8i10.13427

Abstract

This study aims to analyze the influence of educational background, information technology understanding, business age, business size, socialization, and human resources on the implementation of SAK EMKM (Financial Accounting Standards for Micro, Small, and Medium Entities) among fashion MSMEs in Pekalongan City, both partially and simultaneously. A quantitative approach was employed, utilizing primary data collected through questionnaires. The study population consisted of 2,335 fashion MSMEs in Pekalongan City, with a sample of 95 respondents selected using random sampling and the Slovin formula. Data analysis was conducted using multiple linear regression with the aid of SPSS. The results indicate that information technology understanding, business age, socialization, and human resource competence influence the implementation of SAK EMKM among MSMEs, whereas educational background and business size do not.
Pengaruh Perputaran Piutang dan Perputaran Utang terhadap Profitabilitas pada Perusahaan Sektor Energi yang Terdaftar di Bursa Efek Indonesia Periode 2022–2024 Azhar Syamsu Wahid; Osmad Muthaher
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.v8i10.13434

Abstract

This study aims to analyze the effect of accounts receivable turnover and accounts payable turnover on profitability of energy sector companies listed on the Indonesia Stock Exchange during 2022–2024. This research employs a quantitative approach with a causal associative design. The data used are secondary data obtained from annual financial statements of energy sector companies through the Indonesia Stock Exchange and official company websites. The sample was selected using purposive sampling based on predetermined criteria, resulting in 12 companies and 36 observations. Accounts receivable turnover and accounts payable turnover were used as independent variables, while profitability was measured using Return on Assets (ROA). Data were analyzed using multiple linear regression with SPSS 32. The results indicate that accounts receivable turnover has a positive and significant effect on profitability, whereas accounts payable turnover has no significant effect on profitability. The Adjusted R Square value of 47.40% indicates that both variables explain variations in profitability, while the remaining percentage is influenced by other factors.

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