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Dedi Junaedi
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INDONESIA
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
ISSN : 26562871     EISSN : 26564351     DOI : https://doi.org/10.47467/alkharaj
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.
Articles 2,175 Documents
Pengaruh Work Life Balance, Efikasi Diri dan Pengalaman Kerja terhadap Komitmen Karyawan: Studi Kasus pada PT Maybank Semarang Verina Shiva Meifita Sari; Mohammad Fauzan
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.v6i5.1728

Abstract

The objectives of this study are (1) analyze and explain the effect of work life balance on the work commitment of Maybank Semarang employees (2) analyze and explain the effect of self-efficacy on the work commitment of Maybank Semarang employees; (3) analyze and explain the effect of work experience on the work commitment of Maybank Semarang employees. This research is a type of explanatory research. The population of this study was employees of PT Maybank Semarang, as many as 82 employees of Maybank Semarang, and all populations were sampled (census method). The data collection method uses a questionnaire in the form of a google form that is distributed to all respondents. The findings of this study: (1) Work life balance has a positive effect on the commitment of Maybank Semarang employees. This means that the higher the work life balance, the higher the commitment of Maybank Semarang employees; (2) Self-efficacy has a positive effect on the work commitment of Maybank Semarang employees; (3) Work Experience negatively affects the work commitment of Maybank Semarang employees. Based on the findings of this study, it shows that the building of work commitment is influenced by the ability of employees to balance between commitment to work demands and commitment to personal and family interests and self-efficacy, therefore, leaders in policies related to human resource management provide space for employees to build work-life balance and the growth of self-efficacy through the development of employee competencies.
Analisis Faktor-Faktor yang Mempengaruhi Kepatuhan Wajib Pajak Kendaraan Bermotor di Kota Batam Muhamad Tedy Lum; Poniman
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.v6i5.1732

Abstract

The objective of this study was to investigate the impact of various factors that influence compliance with motor vehicle tax obligations. The aforementioned elements comprise the execution of Samsat Keliling, the E-Samsat Program, and tax sanctions. This study employed a quantitative methodology, with the primary means of data collection being the distribution of questionnaires. In this investigation, the population was 442,092. One hundred individuals were sampled utilizing the Slovin formula, which introduced a 10% margin of error. The data analysis methodology incorporates a variety of linear analysis techniques, and SPSS version 29 is utilized for data processing. Motor Vehicle Taxpayer Compliance is significantly impacted by the concurrent implementation of Samsat Keliling, the E-Samsat Program, and tax sanctions, according to the findings of this study. The impact of motor vehicle taxpayer compliance is notably influenced by the implementation of Samsat Keliling and the E-Samsat Program. Tax sanctions, meanwhile, have little impact on the compliance of motor vehicle taxpayers. Keywords: Implementation of Samsat Keliling, E-Samsat Program, Tax Sanctions
Pengaruh Komunikasi Gaya Kepemimpinan dan Lingkungan Kerja terhadap Kinerja Karyawan CV. Dijawa Abadi Kayu Lama Jepara Rhaynald Allamsyah; Kis Indriyaningrum
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.v6i5.1744

Abstract

This study analyzes the influence of communication, leadership style, and work environment on employee performance at CV Dijawa Abadi Kayu Lama Jepara. In this study, samples were taken by the saturated sample method, which is a sampling technique when all members of the population are used as samples. The results of this study show that communication, leadership style and work environment have a positive and significant effect on the performance of employees in CV Dijawa Abadi Kayu Lama Jepara
Pengaruh Bisnis E-Commerce, Teknologi Informasi, dan Kompetensi Auditor terhadap Kebutuhan Jasa Audit E-Commerce : Studi Kasus pada Kantor Akuntan Publik Kota Surabaya Puspitasari, Mia; Tannar, Oryza
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.v6i5.1746

Abstract

The purpose of this study is to find the impact of e-commerce business, information technology, and auditor competence on the need for e-commerce audit services provided by Public Accounting Firms (KAP) registered with the Indonesian Institute of Certified Public Accountants (IAPI) in Surabaya. Using a quantitative approach, this study involved a sample of 52 auditors selected through basic random sampling methodology and the Slovin formula. Questionnaire distribution was the main method for data collection in this study. Data analysis relied on Partial Least Square (PLS) software. The results of this study reveal that the demand for e-commerce audit services continues to increase, influenced by the growth of e-commerce businesses, and the level of auditor competence, while advances in information technology have no effect.
Pengaruh Kompetensi dan Budaya Organisasi terhadap Kinerja Pegawai Melalui Komitmen Organisasi Sebagai Variabel Intervening: Studi pada Kantor Pelayanan Pajak Perusahaan Masuk Bursa Jakarta Selatan Mega, Malda; Oryza Tannar
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.v6i5.1755

Abstract

This research aims to determine the influence of competency and organizational culture on employee performance through organizational commitment at Kantor pelayanan pajak Perusahaan Masuk Bursa Jakarta Selatan. The research method used is research quantitative. By type and source of primary data. The data analysis method in this research uses Partial Least Square, the results of the research show that organizational culture and competence have not been able to improve performance through organizational commitment. Competence and organizational culture are able to increase commitment, but this commitment can be supported by a conducive organizational culture and is supported more by competence.
Faktor-Faktor yang Mempengaruhi Kepatuhan Wajib Pajak Kendaraan Bermotor di Kota Batam Dini Aulia; Mortisor 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.v6i5.1765

Abstract

Indonesia, a developing nation, has undertaken extensive development efforts across all sectors to foster a prosperous and thriving community. The tax sector is one of the primary sources of government funds. When we hear the term "tax," many of us automatically perceive it as a substantial extra responsibility during ongoing economic challenges that are progressively worsening. This study employs quantitative research methods to analyse numerical data and utilise statistical tests to examine the correlation, influence, or effect of independent variables on the dependent variable, specifically in connection to taxpayer compliance. The population for this study comprises all individuals who are enrolled as taxpayers at the SAMSAT Batam Joint Office in 2023, with a total of 959,218 taxpayers. The research findings indicate a significant result from the t-test, with a calculated value of 2.717 exceeding the critical value of 1.985 from the t-table. The significance value of the Motor Vehicle Taxpayer Compliance variable is 0.000, which is below the threshold of 0.05. The tax whitening programme variable has a considerable impact on the compliance of motor vehicle taxpayers. The t-test findings indicate a significant value of 5.088, which is greater than the t-table value of 1.985. The significance value of the Transfer of Name Duty Exemption is 2.717, which is greater than the threshold of 0.05. The t-test findings indicate a significant value of 3.072, which is greater than the t-table value of 1.985. The p-value for socialisation is 0.003, which is below than the significance level of 0.05. The t test findings indicate a significant level of 0.05 or 5%. The degrees of freedom (df1) for the numerator is 3 (number of variables minus 1), and the degrees of freedom (df2) for the denominator is 96 (total data number of variables minus df1 minus 1). The findings from the f-table are 2.70. The results indicate that there is a significant influence of the Tax Whitening Programme, Exemption from Transfer of Name Fees, and Socialisation on Motor Vehicle Taxpayer Compliance. This is evident from the f-count value of 29,673, which is greater than the f-table value of 2.70.
Pengaruh Green Marketing terhadap Green Buying Behavior Melalui Environmental Knowledge: Studi pada Unilever Indonesia Gilang Alrizki; Citra Kusuma Dewi
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.v6i5.1779

Abstract

In resolving the issues looked by the world and the sustainability of life, including climate change, a shared commitment has been formulated in the form of the Sustainable Development Goals (SDGs). One of the companies in Indonesia contributing to the SDGs is Unilever. Unilever has been focused on launching the Unilever Sustainable Living Plan (USLP) since 2010. The reason for this study is to decide the impact of Green Promotion on Green Purchasing Behavior through Ecological Information on Unilever products in Indonesia. Eco-Labeling, Green Advertising, and Green Branding are the three dimensions used in Ali's previous research (2021) to describe environmentally friendly marketing strategies. Eco-Marking is an external confirmation carried out by an organization, taking actions to preserve the climate, and is also included in the eco-label category. Environmental-friendly promotion intends to urge shoppers to utilize harmless to the ecosystem items fully intent on working on ecological security. In the concept of the green marketing, labeling becomes the core of the advertising system in the contemporary business world. This exploration employs a quantitative strategy through various tests, such as legitimacy tests, dependency tests, model fairness tests, speculation tests with intervention factors, and descriptive tests. Based on the results of the mediation analysis, the environmental knowledge variable doesn't intercede the connection  between the eco-labeling variable and green buying behavior. The environmental knowledge variable completely intercede the connection between the green advertising variable and green buying behavior. The environmental knowledge variable completely intercede the connection between the green branding variable and green buying behavior.
Analisis Penggunaan Pembayaran Paylater terhadap Perilaku Konsumsi Masyarakat dalam Pandangan Islam Nugroho, Anton Priyo
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.v6i5.1789

Abstract

The market has experienced unprecedented growth in recent years, which has significantly impacted the way consumers conduct their consumption behavior by offering a new payment method called PayLater. PayLater is intended to direct people to consumptive behavior in purchasing products because of the payment process later. In fact, Islam has certain principles regarding consumption activities, including the prohibition of waste in personal and collective consumption. So, in Islam, consumption must be based on needs, not just to fulfill desires which of course have no end. This research aims to determine the effect of using PayLater on Islamic consumption behavior by using three X variables including Convenience (X1), Trust (X2) and Lifestyle (X3). This research uses a quantitative approach with a population of 150 respondents. The data collection technique used was by distributing questionnaires online via Google Form. Data analysis techniques use the Classic Assumption test, Multiple Linear Regression Test using the t test, F test and coefficient of determination test. The results obtained from this research using the SPSS program obtained results from the coefficient of determination test of 94% while the remaining 6% was influenced by external variables. Multiple linear regression of the variables Convenience (X1), Trust (X2) and Lifestyle (X3) which have an influence on the PayLater Usage Behavior variable (Y).
Pengaruh Gaya Kepemimpinan, Knowledge Management dan Budaya Organisasi terhadap Kinerja Karyawan Bintang Alhakim; Suhana
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.v6i5.1791

Abstract

This study aims to assess the influence of leadership style, knowledge management, and organizational culture on employee performance. The research was conducted at PT. ARISA MANDIRI PRATAMA using employees from the production division as samples. Convenience sampling was the method used to select samples. Data validity testing utilized factor analysis. Data analysis was performed using SPSS version 27.0 software. The research results indicate that leadership style significantly affects employee performance. Additionally, knowledge management also plays a role in influencing employee performance, while organizational culture does not have a significant impact on employee performance. This study contributes both theoretically and practically.
Pengaruh Keterlibatan Kerja, Motivasi Intrinsik dan Kepuasan Kerja terhadap Komitmen Kerja Pegawai Dinas Kesehatan Kabupaten Pemalang Rossalinda Ayu Saffira; Mohammad Fauzan
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.v6i5.1811

Abstract

The purpose of the study was to explain and analyze (1) the effect of work involvement on employee work commitment (2) the effect of intrinsic work motivation on employee work commitment (3) the effect of job satisfaction on employee work commitment of Pemalang District Health Office employees. This research is a type of explanatory research (explanatory research) Research sample of 100 employees using Purposive sampling Data obtained through the distribution of questionnaires using the googleform application. Respondents who fill out a complete questionnaire become data that can be analyzed. For the benefit of data analysis carried out instrument test, model test and hypothesis test. Testing using SPSS version 25. The findings of the research are (1) work involvement has a positive effect on employee work commitment, (2) intrinsic motivation has a positive effect on employee work commitment (3) job satisfaction has a positive effect on the work commitment of Pemalang District Health Office employees; Based on research findings that show employee work commitment is influenced by work engagement, intrinsic motivation and job satisfaction indicate that the work environment at the Pemalang District Health Office is conducive and needs to be maintained so that employee work commitment continues to increase

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