Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
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
Analysis of Factors That Influence Taxpayer Compliance With Risk Preferences as a Moderating Variable
Retno Dwi Asri;
Ceacilia Srimindarti
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
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DOI: 10.47467/alkharaj.v6i5.1818
Taxes are state funds or income obtained from people or entities with a compelling nature in accordance with applicable laws. The aim of this research is to test and prove the influence of tax understanding, taxpayer awareness and tax sanctions on taxpayer compliance and risk preferences in moderating tax understanding, awareness and sanctions. The theory used in this research is attribution theory. This research uses primary data with quantitative methods through questionnaires and uses purposive sampling techniques with a sample of 231 land and building tax payers in Ngawi Regency. The data was then analyzed using multiple linear regression analysis using SPSS version 23. The results of this research show that tax understanding does not have a significant effect, while taxpayer awareness and tax sanctions have a significant effect. Risk preferences cannot moderate the relationship between tax understanding and taxpayer compliance, but risk preferences can moderate the relationship between awareness and tax sanctions on taxpayer compliance. The research results show that taxpayer awareness and tax sanctions will increase tax revenue if taxpayers are aware of paying taxes, and there are tax sanctions for violators.
Relevansi Konsep Uang Perspektif Ibnu Miskawaih di Era Modernisasi
Desi Handayani;
Syifa Nurulia;
Udin Saripudin
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
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DOI: 10.47467/alkharaj.v6i5.1829
The concept of money has evolved over time with the development of civilization and human needs. Money can be defined by its functions, namely as a medium of exchange and as a standard of payment. Ibn Miskawaih had insightful thoughts on the concept of money. This research aims to examine Ibn Miskawaih's concept of money and the relevance of his thoughts to the current era of modernization. The research utilizes a literature review design with a historical and descriptive approach. The selected data collection technique is documentation, which involves reviewing literature relevant to the chosen title. The results of this research show that Ibn Miskawaih has a comprehensive approach to the concept of money. According to him, money serves as a medium of exchange, a standard of value, and to prevent injustice in economic transactions. He also asserts that among various forms of money, only gold and silver qualify as true money. Ibn Miskawaih also discusses the role of money in the Islamic economy, as well as the importance of money in measuring the price of each commodity and service.
Faktor-Faktor Information Adoption Model terhadap Purchase Intention: Studi pada Media Sosial Tiktok Azarine Cosmetic
Avifah;
Saputri, Marheni Eka
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
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DOI: 10.47467/alkharaj.v6i5.1843
The development of the cosmetic industry in Indonesia has experienced rapid growth. This development has caused cosmetic brands in Indonesia to use marketing strategies to increase purchase intention. One of the ways used by cosmetic brands in Indonesia to increase their purchase intention is by utilizing social media as a marketing strategy. This study aims to determine and analyze the factors of information adoption model on purchase intention (study on TikTok social media Azarine Cosmetic). The method used in this study is quantitative with a causal descriptive form. This study uses non-probability sampling type purposive sampling as a sampling technique. Therefore, as many as 410 respondents identified as consumers of Azarine Cosmetics at Shopee were set as samples in this study. The results of the analysis found that the variable factors of the information adoption model have a positive and significant influence on purchase intention. The conclusion of this study, Azarine Cosmetic should pay attention to the use of information adoption models provided through content on TikTok social media if they want to continue to increase consumer purchase intention.
Pengaruh Gaya Kepemimpinan Transformasional, Motivasi Intrinsik dan Motivasi Ekstrinsik terhadap Kinerja Karyawan PT Bank Rakyat Indonesia (Persero) KC Kendal
Hernanda Diva Auliya;
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
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DOI: 10.47467/alkharaj.v6i5.1860
This study aims to find out and analyze the extent to which transformational leadership style variables, intrinsic motivation and extrinsic motivation affect employee performance. This research object is PT Bank Rakyat Indonesia (Persero) KC Kendal with a sample of 100 permanent employees. Sample selection using saturated sampling. The method used is a quantitative method by collecting data using a questionnaire and distributed by gform with a likert scale as a measurement tool. The types of data used are primary data and secondary data. Data processing and testing using the SPSS version 26 program. The instrument tests used are validity tests and reliability tests. The analysis techniques used include multiple linear regression analysis, f tests, coefficients of determination, and hypothesis tests (tests). The findings in this study show that Transformational leadership style and intrinsic motivation have a positive and significant effect on employee performance. In addition, extrinsic motivation also plays a role in influencing employee performance.
Menggali Potensi Lokal Kota Melalui Pengembangan UMKM Kampung Semanggi Surabaya
Agizca Aurel Syerinatasya;
Dina Septiani
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
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DOI: 10.47467/alkharaj.v6i5.1889
Creative industries are industries that rely on the skills, creativity and talents of individuals to generate employment and prosperity. The government has launched the concept of "Creative Economy Indonesia" which is oriented towards creativity and cultural heritage. The culinary industry is the largest subsector in Indonesia's creative industry with a contribution of 41.69% to the national GDP. In the midst of the pandemic, the culinary industry grew positively by 2.95%, showing its resilience. The rapid growth of the culinary industry is characterized by the emergence of many culinary MSMEs. Surabaya is a culinary-rich city with many culinary MSMEs that support the local economy. One of Surabaya's culinary specialties is pecel semanggi. In Semanggi Village, there are many MSMEs made from clover raw materials. The problem faced is the lack of marketing and utilization of local potential and synergy with government programs. Although Semanggi Village is still considered less capable in utilizing local potential, both facilities and synergies with government programs, local MSMEs have made various efforts to market processed clover products, such as through the creation of websites and sales on social media platforms. The development of Kampung Semanggi has been very rapid in terms of products that are increasingly diverse and reach all circles, increasingly modern ways of marketing products by utilizing technology, and the existence of a website that can increase sales of clover products.
Pengaruh Karakteristik Kepribadian Enterpreneur terhadap Intensi Berwirausaha pada Mahasiswa Universitas Muhammadiyah Prof DR Hamka
Alvin Eryandra
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
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DOI: 10.47467/alkharaj.v6i5.1891
Entrepreneurship research is gaining attention in most developing countries as an attempt to break out of poverty for their people. It cannot be denied that entrepreneurship as a concept is a practical approach that can achieve sustainable economic development which has become the goal of most developing countries. This study was conducted with the aim to determine the effect of entrepreneurial personality characteristics on entrepreneurial intention in Uhamka students. This study will adopt a measuring instrument from Anwar & Saleem (2019) which consists of 38 items to measure risk taking, innovativeness, locus of control, need for achievement, self-efficacy and tolerance of ambiguity. The entrepreneurial intention variable is measured using the Entrepreneurial Intention scale from Wang (2016) which consists of 9 question items. This scale has two dimensions, namely the belief dimension and the preparation dimension. The Entrepreneurial Intention measuring instrument is used to see students' attitudes towards entrepreneurial career commitment and the preparation process to become an entrepreneur. The reliability of the belief dimension is 0.912 and the preparation dimension is 0.807. The research respondents were 331 students from various faculties at Uhamka who had completed entrepreneurship courses. The results of statistical analysis show that there is a significant influence between entrepreneurial personality characteristics on entrepreneurial intention
Pengaruh Gaya Kepemimpinan Transformasional, Budaya Organisasi dan Kecerdasan Emosional terhadap Kepuasan Kerja pada Karyawan Toserba Mayga Kabupaten Brebes
Novia Divayan Safitri;
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
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DOI: 10.47467/alkharaj.v6i5.1896
This research aims to determine the influence of transformational leadership style, organizational culture and emotional intelligence on employee job satisfaction. This research was conducted at the Mayga Department Store, Brebes Regency, using a purposive sampling technique. The sample in this study consisted of 100 respondents obtained from distributing questionnaires. This testing stage consists of instrument testing consisting of validity and reliability tests, model testing and hypothesis testing using IBM SPSS 23. Based on the research results, it shows that transformational leadership style has a positive and significant influence on job satisfaction. Organizational culture also has a positive and significant influence on job satisfaction. However, emotional intelligence has no effect on job satisfaction.
Pengaruh Content Marketing Terhadap Minat Beli Tiket pada PT. KAI: Studi pada Content Trip Experience di Sosial Media Instagram @kai121_
Fitriana Albertina;
Cecep Safa'atul Barkah
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
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DOI: 10.47467/alkharaj.v6i5.1906
Digital strategies are becoming increasingly important in today's digital market, with social media platforms like Instagram being used for communication, information exchange, and marketing. Indonesia is an ideal location for content marketing, as over 60% of its clientele consists of millennials or Generation Z. PT. Kereta Api Indonesia (Persero) targets urbanites through its social media marketing initiatives, with content marketing being a fundamental element of their strategy. The Trip Experience category generates the most interaction, attracting customers to engage with the organization's products. This research aims to examine the impact of content marketing on consumer purchasing propensity. Descriptive verification was used, and a nonprobability sampling strategy was used. Coefficients of determination, simple linear regression tests, and hypothesis testing were used to investigate the effect. The Slovin method was used to select 100 individuals who followed @kai121_ and participated in the "Panoramic Train is Back!" content marketing campaign. The results indicate that content marketing influences consumer purchasing propensity, with consumers showing greater enthusiasm towards purchasing tickets when the campaign is more robust.
Pengaruh Lingkungan Kerja dan Pengembangan Karir terhadap Kinerja Pegawai dengan Mediasi Kepuasan Kerja: Studi pada PT Bank Rakyat Indonesia (Persero) Kc Kendal
Nurul Anandita Rahmaputri;
Askar Yunianto
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
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DOI: 10.47467/alkharaj.v6i5.1911
This study aims to analyze the effect of work environment and career development on employee performance with mediation of job satisfaction study at PT Bank Rakyat Indonesia KC Kendal. This research is quantitative, with. The population was 200 respondents, with a sampling technique using purposive sampling obtained a sample of 120 respondents. The test used in the study is instrument testing using the pearson correlation validity test by comparing the calculated r value with the table r value, reliability test using the cornbachalpa value of> 0.7, multiple regression analysis, coefficient of determination, f test and t test. The results showed (1) work environment has a positive and significant effect on employee performance, (2) career development has a positive and significant effect on employee performance, (3) work environment has a positive and significant effect on job satisfaction, (4) career development has a positive and significant effect on job satisfaction, (5) job satisfaction has a positive and significant effect on employee performance. Seeing the coefficient of determination of 62.1% on employee performance and 72.1% on job satisfaction while the rest is explained by other variables, further research is recommended to add independent variables to this research model.
Hubungan Kepemimpinan Inklusif, Keterlibatan Karyawan, Efikasi Diri terhadap Perilaku Kerja Inovatif
Nicolas Acarya Prasida Caitanya;
Mansyur, Anwar
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
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DOI: 10.47467/alkharaj.v6i5.1912
This research aims to determine the relationship between inclusive leadership variables, employee involvement, self-efficacy and innovative work behavior. Because currently employees of a company are required to be more creative and active in carrying out their work. If employees are equipped with innovation, they will easily solve problems that exist internally and externally to the company. This research uses a saturated sampling technique, which means that all existing populations are included as research objects. Questionnaires were distributed directly and data was collected from 105 employee respondents. The results of research using SPSS showed that inclusive leadership on innovative work behavior had a significant effect and had a positive impact, employee involvement in innovative work behavior had no significant effect and had a negative impact, self-efficacy on innovative work behavior had a significant effect and had a positive impact.