cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Dedi Junaedi
Contact Email
dedijunaedi@gmail.com
Phone
+628118114379
Journal Mail Official
dedijunaedi@journal-laaroiba.com
Editorial Address
Lembaga Publikasi Ilmiah (LPI) Institut Agama Islam (IAI) Nasional Laa Roiba Bogor Jl Raya Pemda Pajeleran Sukahati No 41 Cibinong, Bogor 16913 Telp 021-8757150 HP 08118114379 Email: alkharaj@journal-laaroiba.com Web http://journal-laaroiba.com/ojs/index.php/alkharaj
Location
Kab. bogor,
Jawa barat
INDONESIA
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 2,175 Documents
 23   24   25   26   27 
Pengaruh Pengetahuan Pajak, Penerapan E-Filing, Pemeriksaan Pajak, dan Sosialisasi Perpajakan terhadap Kepatuhan Wajib Pajak Orang Pribadi Vitri Nurhayati; Mortigor Afrizal Purba
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 5 (2024): 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.v6i5.1654

Abstract

Purpose of this study is to investigate the impact of tax knowledge, implementation of e-filing, tax audits, and tax socialization on individual taxpayer compliance. This research analyzes primary data, namely from questionnaires that have been distributed via google form with scale likert to 100 individual taxpayers located at KPP Pratama South Batam. The sample selection used in this research used techniques random sampling. Testing of research variables was carried out using descriptive analysis methods, validity tests, reliability tests, normality tests, multicollinearity tests, heteroscedasticity tests, multiple linear regression tests, t tests, F tests, and coefficient of determination tests using the SPSS V25 application. The research results show that tax knowledge does not have an effect on individual taxpayer compliance. Meanwhile, there is a significant influence on implementation of e-filling, tax audits, and tax socialization regarding individual taxpayer compliance..
Pengaruh Kesadaran Wajib Pajak, Pemahaman Pajak, Tarif Pajak, dan Sanksi Pajak terhadap Kepatuhan Wajib Pajak Kellyn; Handra Tipa
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 5 (2024): 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.v6i5.1657

Abstract

The compliance level of SME taxpayers significantly impacts a country's economy. However, there are still a number of SME taxpayers who have not fulfilled their obligations. Discrepancies occur between the expected number of SME taxpayers to report and the actual number of SME taxpayers reporting. This research employs a quantitative approach to examine the influence of taxpayer awareness, tax understanding, tax rates, and tax sanctions on the compliance of SME taxpayers in KPP Pratama Batam Selatan. A sample of 100 respondents was selected using purposive sampling method. Data collection involved the distribution of questionnaires, and the data analysis utilized multiple linear regression analysis processed with SPSS 25. The results of this study indicate that, individually, taxpayer awareness and tax understanding have a significant effect on taxpayer compliance, while tax rates and tax sanctions do not affect taxpayer compliance. Simultaneously, taxpayer awareness, tax understanding, tax rates, and tax sanctions significantly influence the compliance of SME taxpayers
The Analysis of Factors Affecting Tax Compliance Among MSMEs In Batam City Shelvira; Mortigor Afrizal Purba
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 5 (2024): 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.v6i5.1658

Abstract

The primary objective of this study is to assess the impact of the modernization of the tax administration system, tax socialization, and tax supervision on the compliance of micro, small, and medium enterprises (MSMEs) in Batam City. This research adopts a quantitative approach and focuses on the population of MSMEs actors who submitted tax returns to KPP Pratama Batam Selatan in 2022, with total of 2.797 individuals. By applying the Slovin formula with a 10% margin of error, a sample of 100 respondents was selected for the study. The research employs secondary data obtained from books, articles and also directly obtained from KPP Pratama Batam Selatan and primary data collection through the distribution of questionnaires using Google Forms, and the responses will be analyzed utilizing the SPSS version 25 software. The findings indicate a positive and significant correlation between the variables of modernization of the tax administration system, tax socialization, and tax supervision on the tax compliance of MSMEs in Batam City.
Analisis Daya Saing Pariwisata Halal di Provinsi Banten Ahmad Darusalam; Amrizal; Erion; Gairah Sinunglingga; Koesmawan
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 4 (2024): 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.v6i4.1665

Abstract

Indonesia is a country that has natural resources from a variety of cultures and ethnicities. Banten Province has beautiful and religious natural charm, making it a halal tourist destination, both locally and internationally. The aim of the research is to analyze strategies to increase the competitiveness of halal tourism in Banten Province. The research method uses a qualitative descriptive approach with in-depth interview techniques. Primary data was obtained from interviews with competent informants including the Banten Regional People's Representative Council, the Banten Provincial Tourism Office, the Indonesian Ulema Council and several Tourism Associations in Banten. and the Ministry of Tourism and Creative Economy. Qualitative data analysis using NVIVO software. The research results prove that to increase the competitiveness of halal tourism in Banten Province, the Tourism Office has taken strategic steps, including: The strategies used by the Banten provincial government in order to optimize halal tourism, namely conducting comparative studies, e-commerce or digital based tourism, Professional Human Resources Training, Infrastructure Development, Ease of Road Access
Analisis Perubahan APBDES Tahun 2020 dan 2021 di Desa Sayang, Kecamatan Jatinangor, Kabupaten Sumedang Fi'la Al Farisi; Ramadhan Pancasilawan
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 5 (2024): 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.v6i5.1684

Abstract

The objective of this research is to identify the aspects that underwent changes in the Village Revenue and Expenditure Budget (APBDes) for the years 2020 and 2021 in the Sayang Village, Jatinangor Subdistrict, Sumedang Regency. This is particularly important due to the impact of the Covid-19 pandemic in Indonesia during those years, which is expected to influence changes in the APBDes. The research methodology employed is qualitative descriptive method, with field study as the data collection technique. The results obtained from the analysis of changes in the Village Revenue and Expenditure Budget (APBDes) for the fiscal years 2020 and 2021 indicate alterations in both revenue and expenditure budgets, including both increases and decreases. This is attributed to the onset of the COVID-19 pandemic in 2020, with the budget being directed towards disaster response, emergency, and urgent areas. In 2021, there is a positive phenomenon in budget changes, with the majority experiencing increases focused on improving healthcare services. Similar to the fiscal year 2020, there were no changes in financing for the fiscal year 2021.
Analisis Perilaku Konsumen Menuju Konsumsi Berkelanjutan: Studi Kasus Bisnis Thrifting Lokal di Palembang Alghifari Mahdi Igamo; Nurin Zodarina; Genta Pratama; Reni Mardiana; Angela Damayanti
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 5 (2024): 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.v6i5.1700

Abstract

The focus of this empirical research is the urge to analyze consumer behavioral intentions in purchasing sustainable thrifting products. In this study, the implementation of the Theory of Planned Behavior (TPB) focused on measuring how three variables—Green Apparel Knowledge, Social Impressions, and Fashion Orientation—influence the TPB framework: Attitudes, Subjective Norms, and Perceived Behavioral Control (PBC). The sample in the research was 351 consumers of thrifting products in Palembang City using the Stratified Random Sampling method. Data analysis in this study used partial least squares structural equation modeling (PLS-SEM). The research results show that there is a significant positive relationship between Green Attitudes and Knowledge of Green Clothing and Social Impression. Fashion Orientation has a significant positive relationship with Green Attitude. There is a positive effect between the behavioral intention to use sustainable thrifting clothing and the theory of planned behavior variables, such as green attitudes, subjective norms, and perceived behavioral control.
Analisis Faktor-Faktor dan Persepsi dalam Menggunakan Mobile Banking terhadap Minat Nasabah Oktavyana; Handra Tipa
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 5 (2024): 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.v6i5.1713

Abstract

This research aims to test whether security factors, trust, perceived ease of use and perceived usefulness influence customer interest when using mbanking. This research uses a quantitative approach by distributing questionnaires using Likert scale measurements. The population in this study were students from Batam International University, Batam University, Batam Polytechnic University, and Universal University. The sample in this study used simple random sampling and the sample was determined using the Slovin formula, totaling 100 respondents. Partial research results show that Perceived ease of use has a significant effect on Customer Interest, Perception of Usefulness has no significant effect on Customer Interest, Security has no significant effect on Customer Interest, and Trust has a significant effect on Customer Interest. Simultaneously, perceived convenience, perceived usefulness, security and trust have a significant effect on customer interest.
Determinan Kualitas Laporan Keuangan Pemerintah Daerah Veny Mufidatus Saffanah; Dwi Suhartini
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 5 (2024): 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.v6i5.1720

Abstract

This research aims to empirically prove the influence of human resource competence, use of information technology and implementation of the government's internal control system on the quality of local government financial reports. This research is quantitative research with primary data through distributing questionnaires. The population used in this research was all BPPKAD Gresik Regency employees totaling 108 employees. By using the purposive sampling method in selecting the sample, it resulted in 41 employees who met certain criteria. The analysis technique used is Partial Least Square (PLS) using SmartPLS 4.0 software. The research results show that human resource competence, use of information technology and implementation of the government's internal control system are able to improve the quality of local government financial reports.
Flypaper Effect pada PAD, Dana Perimbangan, & SiLPA terhadap Belanja Daerah Putri Arimbi Nuritasari; Dwi Suhartini
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 5 (2024): 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.v6i5.1723

Abstract

This study aims to analyze the effect of Local Revenue, Balance Fund consisting of  General Allocation Fund and Special Allocation Fund, and Unspent Funds at End Final Year on Regional Expenditure in Central Java and Yogyakarta Special Region in 2017-2020. This study also examines whether the Flypaper Effect phenomenon occurs by comparing the Local Revenue coefficient with General Allocation Fund. This study uses quantitative methods and uses secondary data with a sample size of 44 Budget Realization Reports for four periods, namely 2017 - 2020. Testing in this study using eviews 10. Based on the results of this study, it shows that any increase in General Allocation Fund  and and Unspent Funds at End Final Year has an effect on the increase in regional expenditure, while the increase in Local Revenue and Special Allocation Fund does not affect the increase in regional expenditure. This study also found that local governments still depend on central government transfer funds, thus explaining the flypaper effect on local governments in Central Java and Yogyakarta Special Region in 2017-2020.
Pengungkapan Biaya Lingkungan dalam mendorong Green Economy di Wisata Pantai Botutonuo Nurmillah N Ali; Sahmin Noholo; Siti Pratiwi Husain
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 5 (2024): 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.v6i5.1725

Abstract

This research aims to reveal the environmental costs of Botutonuo Beach tourism in encouraging the Green Economy. This research method uses a qualitative descriptive method with a field study approach, where the researcher is the key instrument, the data collection technique is carried out by triangulation (combination), the data source in this research uses primary and secondary data. The informants for this research are Botutonuo Beach Tourism Managers and the Community . The research results show that the presentation of environmental costs in Botutonuo beach tourism is presented together with other costs which are recorded in the profit and loss financial report. Where the presentation of environmental costs arising from waste management activities is then disclosed in the operational report, this disclosure is useful for knowing the transactions that will be incurred. By business owners so that they can encourage the Green Economy in tourism.

Page 25 of 218 | Total Record : 2175

 23   24   25   26   27 

Filter by Year

2023 2026


Reset
Filter By Issues
All Issue Vol. 8 No. 3 (2026): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 8 No. 2 (2026): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 8 No. 1 (2026): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 12 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 11 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 10 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 9 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 8 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 7 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 6 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 5 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah  Vol. 7 No. 4 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 3 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 2 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 1 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 12 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 11 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 10 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 9 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 8 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 7 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 6 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah (in Press) Vol. 6 No. 5 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 4 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 3 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 2 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah  Vol. 6 No. 1 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah  Vol. 5 No. 6 (2023): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah  More Issue