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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 Kepemimpinan Transformasional dan Kepuasan Kerja Terhadap Kinerja dengan Motivasi Kerja Sebagai Intervening pada Aparatur Sipil Negara (ASN) di Sekretariat Daerah Kabupaten Jepara Kartika Lutfiana Putri; Mamik Indaryani; Sutono Sutono
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.v8i10.13499

Abstract

The performance of Civil Servants (ASN) is an important factor in supporting the effectiveness of regional government administration. ASN performance can be influenced by transformational leadership, job satisfaction, and work motivation. Leadership that provides inspiration, individualized consideration, and support to employees, along with satisfactory working conditions, is expected to improve ASN motivation and performance. This study aimed to analyze the effects of transformational leadership and job satisfaction on ASN performance, with work motivation as an intervening variable, at the Regional Secretariat of Jepara Regency. This study employed a quantitative approach with an explanatory research design. The study population consisted of ASN working at the Regional Secretariat of Jepara Regency. A total of 120 respondents were selected using purposive sampling. Data were collected through questionnaires and analyzed using Structural Equation Modeling (SEM) with AMOS. The results showed that transformational leadership had a positive and significant effect on work motivation. Job satisfaction also had a positive and significant effect on work motivation. Furthermore, transformational leadership, job satisfaction, and work motivation each had a positive and significant effect on ASN performance. Work motivation partially mediated the relationship between transformational leadership and performance as well as the relationship between job satisfaction and performance. The research model was able to explain a substantial proportion of the variance in work motivation and ASN performance. It can be concluded that improving ASN performance at the Regional Secretariat of Jepara Regency can be achieved by strengthening transformational leadership, enhancing job satisfaction, and developing work motivation. Transformational leadership plays an important role in improving performance both directly and through work motivation, while job satisfaction also contributes to performance through both direct and indirect pathways.
Pengaruh Tupoksi, Disiplin Kerja dan Adaptasi Terhadap Profesionalisme dengan Kompetensi Sebagai Variabel Mediasi pada Aparatur Sipil Negara (ASN) Sekretariat Daerah Kabupaten Jepara Akhmad Idham Sudrajat; Kertati Sumekar; 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.v8i10.13500

Abstract

This study aims to analyze the effects of job duties and functions (Tupoksi), work discipline, and adaptability on the competence and professionalism of civil servants (ASN) at the Regional Secretariat of Jepara Regency, as well as to examine the role of competence as an intervening variable. This study employed a quantitative approach with a causal research design. The study population consisted of 181 civil servants, with a sample of 125 respondents selected using purposive sampling. Data were collected through questionnaires and analyzed using Structural Equation Modeling (SEM) with AMOS. The results showed that the research model demonstrated a good fit. The hypothesis testing revealed that job duties and functions had a positive and significant effect on competence, with a coefficient of 0.341 and p = 0.034; work discipline had a positive and significant effect on competence, with a coefficient of 0.633 and p = 0.007; and adaptability had a positive and significant effect on competence, with a coefficient of 0.035 and p = 0.014. Competence had a positive and significant effect on professionalism, with a coefficient of 0.165 and p = 0.002. Job duties and functions, work discipline, and adaptability also had positive and significant effects on professionalism, with coefficients of 2.274 (p = 0.008), 1.298 (p = 0.005), and 0.360 (p = 0.005), respectively. Competence was found to mediate the effects of adaptability on professionalism by 0.006, work discipline on professionalism by 0.105, and job duties and functions on professionalism by 0.056. The R² value for competence was 0.876, indicating that 87.6% of the variance in competence was explained by job duties and functions, work discipline, and adaptability. Meanwhile, the R² value for professionalism was 0.829, indicating that 82.9% of the variance in professionalism was explained by competence, job duties and functions, work discipline, and adaptability. In conclusion, job duties and functions, work discipline, and adaptability play important roles in enhancing the competence and professionalism of civil servants, both directly and indirectly through competence as an intervening variable.
Pengaruh Kualitas Pelayanan dan promosi terhadap minat menggunakan produk Bank Syariah Indonesia KCP Keutapang Cut Siti Raihan Atikadila; Nevi Hasnita; Isnaliana Isnaliana
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.v8i10.13527

Abstract

This study aims to analyze the effect of service quality and promotion on the interest in using products of Bank Syariah Indonesia (BSI) KCP Keutapang. This research is motivated by the rapid development of Islamic banking in Indonesia, accompanied by increasing competition among banks. Therefore, Islamic banks need to pay attention to factors that can increase public interest in using Islamic banking products. This study employed a quantitative approach. The population consisted of people in Banda Aceh City and Aceh Besar. The sample was determined using the formula proposed by Hair et al. (2017), which requires five times the number of indicators. With 14 indicators, a total of 70 respondents were obtained. The data were collected through questionnaires and analyzed using multiple linear regression analysis. The results show that service quality has an effect on the interest in using Bank Syariah Indonesia KCP Keutapang products. Promotion also has an effect on the interest in using Bank Syariah Indonesia KCP Keutapang products. Simultaneously, service quality and promotion have an effect on the interest in using Bank Syariah Indonesia KCP Keutapang products. Therefore, improving service quality and implementing effective promotional activities can increase public interest in using Bank Syariah Indonesia KCP Keutapang products.
Rekonstruksi Fondasi Filosofis Ekonomi Islam: Tinjauan Integratif atas Ontologi, Epistemologi, dan Aksiologi Andi Bahri Soi
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 5 No. 6 (2023): 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.v5i6.13553

Abstract

The purpose of this study is to reconstruct the philosophical foundations of Islamic economics through an integrative review of ontology, epistemology, and axiology. The method employed is qualitative with a library research approach and philosophical analysis, including conceptual analysis, critical analysis, and integrative synthesis. The results show that the ontology of Islamic economics rests on tawhid and khalifah as holistic-transcendental foundational realities; its epistemology is integrative, positioning revelation as the primary source that guides reason and empirical experience; and its axiology centers on falah as the ultimate goal and ethical principle encompassing teleological, ethical, and transformative dimensions. The integrative synthesis of these three dimensions yields four key principles: unity (tawhid), hierarchy of revelation, teleology of falah, and social transformation. In conclusion, the philosophical foundations of Islamic economics are holistic, independent, and cannot be reduced to a conventional framework with added Islamic values. This reconstruction offers a framework that is theoretically coherent and practically applicable for realizing socio-economic justice and true well-being. Further research is recommended to empirically test this framework in Islamic financial institutions, fiscal policy, and Muslim community economic practices, as well as to strengthen the study of philosophical foundations in Islamic economics education curricula.
Pengaruh Digital Banking, Financial Self Control Dan Financial Mindfulness Terhadap Financial Behavior Dalam Perspektif Bisnis Islam (Studi Pada Nasabah BSI Kcp Bandar Lampung Kartini) Divia Wianda Putri; Muhammad Iqbal; Weny Rosilawati
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.v8i10.13566

Abstract

This study aims to examine the influence of Digital Banking, Financial Self-Control, and Financial Mindfulness on the Financial Behavior of customers at BSI KCP Bandar Lampung Kartini from an Islamic Business perspective. This study employed a quantitative approach using a survey method involving 100 respondents selected through purposive sampling. Data were collected through questionnaires and analyzed using Partial Least Square-Structural Equation Modeling (PLS-SEM) with the assistance of SmartPLS 4.0. The results indicate that Digital Banking has a positive and significant effect on Financial Behavior. In contrast, Financial Self-Control does not have a significant effect, while Financial Mindfulness has a positive and significant effect on Financial Behavior. These findings indicate that the use of digital banking services and awareness in managing finances contribute to the development of better financial behavior. From an Islamic Business perspective, such behavior is consistent with the principles of trustworthiness, balance, and maslahah, as well as avoiding excessive use of wealth.
Analisis Kualitas Sistem Informasi Akuntansi Berbasis Odoo pada PT Kolaborasi Edukasi Indonesia Yuliana Suryati Laurensia Kula; Wenny Anggeresia Ginting; Merry Ligia Sael
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.v8i10.13572

Abstract

This study aims to analyze the quality of the Odoo-based Accounting Information System at PT Kolaborasi Edukasi Indonesia using the DeLone and McLean Information Systems Success Model, and to analyze user perceptions based on the Technology Acceptance Model. A qualitative approach employing a case study method was used. Data were collected through interviews, observation, and documentation, and subsequently analyzed using qualitative descriptive methods involving data reduction, data presentation, and conclusion drawing. The results indicate that the quality of the Odoo system is generally good in supporting accounting and operational tasks. System quality is supported by ease of use, menu structure, feature integration, and flexibility, while information quality is demonstrated by the availability of relevant, complete, and reasonably accurate financial information and reports—provided the input data is correct and complete. Service quality is supported by training, mentoring, administrative assistance, and communication with the system support team. Users also hold positive perceptions regarding Odoo's ease of use and utility, and express satisfaction with the system's benefits. Nevertheless, the implementation of Odoo faces challenges related to network stability, the need for user adaptation, configuration adjustments, and accuracy in data entry. Overall, while Odoo supports the management of accounting information and the company's operational activities, further optimization is required regarding technical aspects, configuration, and user capabilities. Keywords: Accounting Information System; Odoo; DeLone and McLean; Technology Acceptance Model; Information System Quality; User Satisfaction.
COVID-19 Pandemic and Earnings Management: The Moderating Role of Internal and External Corporate Governance Mechanisms in Indonesia Widowati Dian Permatasari; Dany Adi Saputra
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.v8i10.13634

Abstract

This research has two objectives. First, it analyzes the impact of the COVID-19 pandemic on the corporate's earnings management practices because only a few studies have analyzed this issue. Second, this study investigates the moderating effect of internal and external corporate governance mechanisms on the relationships between the COVID-19 pandemic and earnings management. The proxy of earnings management employed discretionary accruals from the modified Jones model, which is adjusted to the company's financial performance. The governance variables used in this study were the number of commissioners, the ratio of independent commissioners, and auditor quality (Big 4 or non-Big 4). The research sample was all manufacturing companies in Indonesia recorded in 2019 and 2020. This research has found that earnings management practices declined during the COVID-19 pandemic. Moreover, corporate governance mechanisms, namely the number of commissioners and the quality of the company's external auditors, moderate the relationship between the COVID-19 pandemic and earnings management practices.

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