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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 Compensation dan Job Security Terhadap Turnover Intention Karyawan Sales Dealer Motor di Garut Triono Helmi Saputra; Hedi Cupiadi; Alam Apriyanto
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.v8i10.13449

Abstract

Turnover Intention is one of the issues that companies need to pay attention to because the high desire of employees to leave their jobs can disrupt the continuity of organizational activities. In sales jobs, this condition can be related to perceptions of compensation received as well as certainty and security in work. This study aims to determine the effect of Compensation and Job Security on Turnover Intention among sales employees at the Lima Motor Garut Dealership. The study used a quantitative approach with a survey method by distributing questionnaires to 35 sales employees. Data were analyzed using Partial Least Square-Structural Equation Modeling (PLS-SEM). The results showed that Compensation had a negative and significant effect on Turnover Intention, with a coefficient value of -0.482, a T-statistic of 3.789, and a P-value of 0.000. Meanwhile, Job Security had a negative but insignificant effect on Turnover Intention, with a coefficient of -0.243, a T-statistic of 1.554, and a P-value of 0.120. The R-square value of 0.340 indicates that compensation and job security explain 34.0% of the variation in turnover intention, while the Q²predict of 0.194 indicates that the model has predictive relevance. The results confirm that improving compensation quality is a crucial factor in reducing turnover intention among sales employees at the Lima Motor Garut Dealership.
Membangun Kinerja Karyawan Gen Z melalui Work Life Balance dan Emotional Intelligence pada Sektor Perbankan Suci Rahmadiah; Ahmad Shalahuddin
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.v8i10.13450

Abstract

This study aims to analyze the influence of work-life balance and emotional intelligence on the performance of Generation Z employees in the banking sector in Pontianak City. A quantitative method was employed, utilizing purposive sampling to select 100 Generation Z employees from the banking sector in Pontianak City. Data were collected via questionnaires and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 4.0 software. The results indicate that work-life balance has a positive and significant effect on employee performance. Similarly, emotional intelligence exerts a positive and significant influence on employee performance. These findings demonstrate that an employee's ability to maintain a balance between work and personal life, as well as their capacity to recognize and manage emotions, can facilitate superior performance. An R-square value of 0.675 indicates that 67.5% of the variation in employee performance is explained by work-life balance and emotional intelligence, while the remaining 32.5% is attributed to factors outside the research model. The study highlights the importance of organizational attention to work-life balance and the emotional capabilities of Generation Z employees as part of efforts to enhance performance within the banking sector.
Analisis Sistem Pengendalian Internal atas Pengelolaan Pendapatan pada Hotel ARYADUTA Manado Novia Christin Tampi; Andreuw Kristian Pantow; Grace Ropa
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.v8i10.13456

Abstract

This study aims to evaluate the effectiveness of the internal control system implementation over revenue management at ARYADUTA Manado Hotel based on the Committee of Sponsoring Organizations of the Treadway Commission (COSO) framework. A qualitative research method with a descriptive approach was used. Data were collected through passive participant observation, semi-structured in-depth interviews with key informants (Income Auditor, Front Office cashiers, Food and Beverage cashiers), and documentation study. Data validity was ensured using source and technique triangulation, while data analysis was conducted through data condensation, data display, and conclusion drawing/verification. The results indicate that the internal control system over revenue management at ARYADUTA Manado Hotel is generally effective. This is supported by strong integrity values, a clear segregation of duties between operational and accounting departments, and strict transaction authorization procedures. However, constraints remain in the information and communication component, specifically the delayed submission of physical transaction evidence from operational units to the Income Auditor. This delay causes postponed daily transaction verification. This study provides recommendations for hotel management to improve document workflow discipline to ensure timely revenue reporting.
Analisis Manajemen Risiko Halal Meggunakan Metode SCOR dan HOR Pada UMKM Pengalengan Gudeg Bu Lies Devita Syofiah; Harwati Harwati
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.v8i10.13457

Abstract

The halal food industry in Indonesia faces demands to maintain the halal status of products not only during the production process but also throughout the supply chain, including the receipt of ingredients, transportation, storage, and distribution. The Bu Lies Gudeg Canning MSME is committed to halal products; however, as part of its operations, it also receives food products from external parties that do not yet fully hold halal certification. This situation poses potential halal risks, particularly the risk of cross-contamination during transportation and ingredient handling. This study aims to identify halal risks in the operational activities of Bu Lies’s Gudeg Canning SME, determine the priority causes of these risks, and provide mitigation recommendations appropriate to the SME’s circumstances. The Supply Chain Operations Reference (SCOR) method was used to map supply chain activities and identify risk events. Subsequently, factor analysis was used to narrow down the risk events based on questionnaire results, yielding 9 valid risk events from the initial 15 indicators. Furthermore, Phase 1 of the House of Risk (HOR) method was used to prioritize risk agents based on their Aggregate Risk Potential (ARP) values. The research results show that there are 15 risk agents, with the highest score for A7—transportation vehicles that have been used to carry goods of uncertain halal status—with an ARP value of 441, and for A8—transportation vehicles carrying raw materials that do not meet hygiene standards—with an ARP value of 378. Based on the Pareto analysis, these two risk agents are prioritized for mitigation. The proposed mitigation measures include designing partitions within the fleet to separate halal cargo, halal raw materials, food items that are not yet certified or verified as halal, and non-food items, as well as standard operating procedures (SOPs) for fleet sanitation and hygiene checklists to be followed before and after delivery. These proposals were designed with the limitations of MSMEs in mind so that they can be implemented without the need to procure new vehicles. The feasibility test results showed a difference in conditions before and after the implementation of the proposed mitigation measures; therefore, the proposed partition design and SOPs can be used as control strategies to minimize the potential for cross-contamination in transportation activities.
Pengaruh Intensitas Modal, Intensitas Aset Tetap dan Transfer Pricing Terhadap Agresivitas Pajak Wahyu Rifki Cahya; 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.v8i10.13461

Abstract

This study aims to examine the influence of capital intensity, fixed asset intensity, and transfer pricing on tax aggressiveness. The independent variables used in this study are capital intensity, fixed asset intensity, and transfer pricing, while the dependent variable is tax aggressiveness. This study employs a quantitative descriptive research design and utilizes secondary data. The population consists of energy sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. Based on specific selection criteria, a sample of 17 companies was obtained, resulting in a total of 85 data points. Panel data regression analysis was used as the analytical method, with data processing performed using EViews 13 software. The results indicate that capital intensity influences tax aggressiveness, whereas fixed asset intensity and transfer pricing do not; however, the simultaneous analysis shows that capital intensity, fixed asset intensity, and transfer pricing collectively influence tax aggressiveness.
Pengaruh Vividness dan Interactivity Virtual Try-On Wardah Terhadap Purchase Intention Generasi Z dengan Trust Sebagai Variabel Mediasi Fathiya Dhiyaa Fadhilah; Nur Afifah; Erna Listiana
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.v8i10.13465

Abstract

The advancement of Augmented Reality (AR) technology has encouraged the cosmetics industry to adopt Virtual Try-On (VTO) features to overcome the limitations of consumers' sensory experience in online shopping. This study aims to analyze the effect of vividness and interactivity of Wardah's VTO feature on the purchase intention of Generation Z consumers, with trust as a mediating variable. A quantitative causal-associative approach was employed using a survey method through an online questionnaire. The sample consisted of 200 female Generation Z respondents in Indonesia who had used Wardah's VTO feature, selected through purposive sampling. Data were analyzed using Partial Least Squares-Structural Equation Modeling (PLS-SEM) with the SmartPLS 4 application. The results show that vividness and interactivity have a positive and significant effect on both trust and purchase intention. Trust also has a positive and significant effect on purchase intention and partially mediates the effect of vividness and interactivity on purchase intention. These findings highlight the importance of enhancing visual quality and interactivity to build consumer trust and drive Generation Z's purchase intention in the local cosmetics industry.
Motivasi Kerja dan Kecerdasan Emosional sebagai Prediktor Kepuasan Kerja Karyawan Swasta di Surabaya Siti Izzatus Soliha; M. Fahrizal Maulana; Siti Mahmudah; Agustina Dianova
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.v8i10.13466

Abstract

This study aims to analyze the effects of work motivation and emotional intelligence on job satisfaction among employees of private companies in Surabaya, both partially and simultaneously. The study employed a quantitative explanatory design. Primary data were collected through a five-point Likert-scale online questionnaire from 76 employees who met the inclusion criteria of working for a private company in Surabaya and having at least one year of work experience. The data were analyzed using descriptive statistics, validity and reliability tests, classical assumption tests, and multiple linear regression with SPSS. The results show that work motivation has a positive but non-significant effect on job satisfaction (B = 0.150; beta = 0.213; p = 0.094). In contrast, emotional intelligence has a positive and significant effect on job satisfaction (B = 0.767; beta = 0.593; p < 0.001). Simultaneously, work motivation and emotional intelligence significantly explain job satisfaction (F = 54.867; p < 0.001). The coefficient of determination (R²) of 0.601 indicates that 60.1% of the variance in job satisfaction is explained by the two predictors. These findings indicate that emotional intelligence is the more prominent predictor of job satisfaction in this sample and underline the importance of employees' emotional-management capabilities in creating positive work experiences.
Analisis Kontribusi Retribusi Pasar Dan Retribusi Parkir Terhadap Pendapatan Asli Daerah Kota Mataram Ira Isnaeniwati; Himawan Sutanto; Nadia Nuril Ferdaus
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.v8i10.13472

Abstract

This study aims to analyze the contribution of market levies and parking levies to the Original Regional Revenue (PAD) of Mataram City for the years 2020-2025. The study uses a quantitative approach with a desk study method through the collection of secondary data obtained from the Mataram City Trade Office, the Mataram City Transportation Office, and the Directorate General of Fiscal Balance. The data analysis technique used is contribution analysis by comparing the realization of levy revenues to the realization of PAD. The results of the study show that the contribution of market levies to the PAD of Mataram City is very low, with an average contribution of 1.07%. The highest contribution occurred in 2023 at 1.33%, while the lowest contribution occurred in 2025 at 0.92%. Meanwhile, the contribution of parking fees to local own-source revenue (PAD) is also considered very low, with an average contribution of 1.45%. The highest contribution occurred in 2023 at 2.11%, while the lowest contribution occurred in 2020 at 0.66%. The low contribution of market fees and parking fees is caused by the suboptimal system of management, supervision, and collection of regional levies. In addition, the greater increase in PAD compared to the increase in levy revenue also causes its contribution to PAD to be relatively small.
Pengaruh Kepemimpinan, Kualitas Kehidupan Kerja, dan Hukuman Terhadap Kedisiplinan Aparatur Sipil Negara Melalui Motivasi Sebagai Variabel Intervening Vidia Seftiyani; Supriyono Supriyono; Mamik Indaryani
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.v8i10.13494

Abstract

This research was conducted in Badan Kepegawaian and Pengembangan Sumber Daya Manusia Daerah, Dinas Penanaman Modal and Pelayanan Terpadu Satu Pintu, and Satuan Polisi Pamong Praja and Pemadam Kebakaran Jepara. The purpose of this study was determine the effect of leadership, quality of work life, and punishment on discipline of civil servants through motivation as an intervening variable. This research used a quantitative approach and data processing using SEM AMOS software version 24.0. The respondents of this reasearch are 145 of civil servants. The result showed that ; (1) leadership has a positive and significant effect on motivation (2) quality of work life has a positive and significant effect on motivation (3) punishment does not have a positive and significant effect on motivation (4) leadership does not have a positive and significant effect on discipline (5) quality of work life has a positive and significant effect on discipline (6) punishment has a positive and significant effect on discipline (7) motivation has a positive and significant effect on discipline. Furthemor, motivation is unable to mediate the influence of leadership, quality of work life and punishment on discipline.
Pengaruh Kualitas Sistem, Kualitas Informasi, dan Persepsi Kegunaan Terhadap Kinerja Pengguna Aplikasi Simpeg Melalui Kepuasan Pengguna: Studi Pada BKPSDMD Kabupaten Jepara Adi Yanto; Mamik Indaryani; Supriyono Supriyono
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.v8i10.13495

Abstract

This study aims to examine the effects of system quality, information quality, and perceived usefulness on the performance of users of the Personnel Management Information System (SIMPEG), with user satisfaction as an intervening variable. The study was conducted at the Regional Personnel and Human Resources Development Agency (BKPSDMD) of Jepara Regency. A quantitative approach was employed, involving 125 respondents who were users of the SIMPEG application. Data were collected through a Likert-scale questionnaire and analyzed using Structural Equation Modeling (SEM) with the assistance of AMOS. The results indicate that system quality, information quality, and perceived usefulness have a positive and significant effect on user satisfaction. System quality and information quality also have a positive and significant effect on application user performance, while perceived usefulness has a positive but insignificant effect on user performance. Furthermore, user satisfaction has a positive and significant effect on application user performance. The analysis of indirect effects shows that system quality, information quality, and perceived usefulness affect application user performance through user satisfaction by 0.101, 0.135, and 0.084, respectively. Meanwhile, the respective direct effects are 0.295, 0.326, and 0.135, indicating that the direct effects are more dominant than the indirect effects. These findings suggest that user satisfaction has not yet been able to serve as an effective mediating variable in linking system quality, information quality, and perceived usefulness to the performance of SIMPEG application users.

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