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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 2,175 Documents
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Pengaruh Budaya Organisasi, Motivasi, Kepuasan Kerja dan Keterlibatan Kerja Terhadap Kinerja Karyawan Pada PT Bank Negara Indonesia Cabang Kawasan Industri Medan Salwa Safira; Hasrudy Tanjung
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.v6i5.2278

Abstract

This research aims to analyze the influence of organizational culture, work motivation, job satisfaction and work involvement on employee performance. This research adopts a quantitative associative methodology, the population in this research is all employees at PT. Bank Negara Indonesia Medan Industrial Area Branch. To determine the sample size, use the saturated sample method where all members of the population are used to fill out a questionnaire with a Likert scale. The collected data was then analyzed using the PLS-SEM approach. Research findings reveal that organizational culture, work motivation, job satisfaction and work involvement have a significant effect on employee performance at PT. Bank Negara Indonesia Medan Industrial Area Branch.
Pengaruh Debt To Equity Ratio dan Total Asset Turnover Terhadap Nilai Perusahaan Melalui Return On Equity Sebagai Variabel Intervening pada Perusahaan Farmasi yang Terdaftar di Bursa Efek Indonesia Bagus Prabowo; Muis Fauzi Rambe
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.v6i5.2279

Abstract

This research was conducted with the aim of testing and analyzing the influence of Debt to Equity and Total Assets Turnover on firm value through Return On Equity directly or indirectly. The population in this study were all pharmaceutical companies listed on the Indonesian Stock Exchange, while the sample that met the sampling criteria for observations was carried out for five years and there were six pharmaceutical companies listed on the Indonesian Stock Exchange. This research approach uses associative research. The data collection technique in this research uses documentation techniques and the analysis technique used is SEM (Structural Equation Model) analysis. The research results show that directly Debt to Equity Ratio, Total Assets Turnover, Return On Equity have no effect on firm value. Debt to Equity Ratio and Total Assets Turnover have no effect on Return On Equity. Indirectly, Return On Equity does not mediate the influence of Debt to Equity and Total Assets Turnover on firm value in pharmaceutical companies listed on the Indonesian Stock Exchange.
Do Government Efforts and Commitments Affect the SDGs? Widianingsih, Luky Patricia; Riyono, Kenley Maccauley
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.v6i5.2296

Abstract

This study aims to examine the influence of three pillars of government efforts and commitment on the Sustainable Development Goals index. The three pillars are Transformation, Coordination and Multilateralism. Knowledge related to country policies should be improved to boost effectiveness to achieve better sustainable development goals. The research sample includes 74 countries around the world that have implemented Sustainable Development Goals practices so that they have a Sustainable Development Goals index achievement value and a Government Efforts and Commitment index value for the index performance period of 2023. The analysis method uses multiple regression in STATA. The results showed that only the Transformation variable had a significant effect on the achievement of the Sustainable Development Goals index, but the Coordination and Multilateralism variables had no effect. This finding confirms that comprehensive changes in sectoral policies, accompanied by concrete long-term strategic actions from all parties, are the hallmarks of the government's efforts and commitment.
Peran Mediasi Faktor Demografi pada Pengaruh Financial Attitude, Locus of Control dan Financial Knowledge Terhadap Personal Financial Management Behavior: Study Kasus pada Pegawai Tetap Universitas Muhammadiyah Sumatera Utara Olivia, Dhea; Lestari, Sri Puji
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.v6i5.2306

Abstract

Research aims to testing the influence of financial attitudes, Locus of Control, financial knowledge on the behavior of personal financial management through the role of mediation factors of demographics focusing on age and working period of respondents studied. The population of this research is the remaining employee of the University of Muhammadiyah North Sumatra, which amounted to about 300. SPRESSING SCHAMED ABDER 75 respondents with Slovin formula to know the number of respondents is the employee remains University of Muhammadiyah North Sumatra. Methods of data collection wears a questionnaire. Data analysis using SmartPLS 4.1.0.0. The results of research, financial knowledge has a positive effect on demographic factors, financial knowledge has a positive effect on personal financial management behavior, and Locus of Control has a positive effect on behavior of personal financial management. Private personnel behavior is very important in life. Each individual has a certain level of financial knowledge to help apply the behavior of personal financial management. In addition, each individual is endowed with intelligence and level of personal financial knowledge that enables them to perform activities in financial management. Financial knowledge greatly has an effect on personal financial management behavior. The better financial knowledge, the better also financial management. A person's decision in financial management is also inseparable from the role of demographic factors of age and work. Age also affects the decision in the behavior of personal financial management. The higher the age and effort of individuals will be better as well as in the management of personal finances and can be more focus in the short-term and long-term personal management of the applicable appearance in the form of behavior
Faktor - Faktor yang Mempengaruhi Keputusan Menggunakan Jasa Bank Syariah di PT. BSI Kota Batu Ahmad Ramapanji Panatagama; Irmayanti Hasan
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.v6i5.2318

Abstract

This research aims to determine the factors that influence the decision to use sharia banking services at PT. BSI Batu City. This research uses a descriptive quantitative approach with questionnaire and interview data collection methods. The population in this study were customers at PT. BSI Batu City and samples as research respondents will be taken using non-probability sampling techniques using Malhotra's theory using 105 samples obtained from 5 x 21 (number of items from research indicators). The research results show that the level of religiosity (X1) and level of education (X3) have a significant and positive effect on usage decisions. Meanwhile, income level (X2) has no effect and is not significant on the decision to use sharia banking services at PT. BSI Batu City.
Analisis Pengaruh Retribusi Daerah, Jumlah Penduduk dan Tingkat Partisipasi Angkatan Kerja Terhadap Pendapatan Asli Daerah Kota Malang Aditya Ananta Ashari; Ririt Iriani S
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.v6i5.2323

Abstract

Original Regional Income is income collected by the region which is very important as a source and benchmark for financing in accordance with legal regulations. This research is to analyze the influence of Regional Levies, Population Number, and Labor Force Participation Level on Original Regional Income in the Malang City Region. In this research, the Classic Time Series Assumption Analysis uses secondary data originating from BPS Malang City for 2010-2022 using the Quantitative method. The results obtained in this research are that the Population Number and Participation Rate of the Work Force have a positive influence on the Regional Original Income product of Malang City, while the Regional Levy is known to have an insignificant influence on the Regional Original Income in Malang City.
Strategi Komunikasi Pemasaran Digital Brand Kecantikan: Studi Kasus Brand Somethinc Myori Syahputri Sinaga; Muhammad Husni Ritonga
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.v6i5.2357

Abstract

The rapid growth in the cosmetics and skin care industry is reflected in the increasing need and desire of people for beauty products. In intense competition, various local brand companies in Indonesia are trying to create inclusive skincare products, in line with the diverse skin nutritional needs of all levels of society. The aim of this research is to understand the forms and strategies of digital marketing communications, with a focus on Somehinc companies that emphasize consistency and positive relationships with customers. This research adopts a qualitative methodology with library research, which involves collecting information from various sources such as reference books, articles, notes and journals that are relevant to the problem being studied. The results of this research conclude that there are several main strategies carried out by somethinc, namely the use of advertising on somethinc's social media in the form of content. Furthermore, Somethinc also carried out an innovative strategy by holding a flash sale promo bundling package at a cheaper price than buying individual products. Not only that, somethinc also collaborates with influencers and makes local and foreign actors and actresses who have many fans as brand ambassadors. Finally, somethinc also provides platforms and marketing in various marketplaces such as Shoope, Tokopedia, Tiktok Shop, Zalora, Lazada, JD.ID, Blibli, and Bukalapak.
Analisis Perbandingan Kinerja Keuangan Sebelum dan Sesudah Akuisisi pada PT Solusi Bangun Indonesia Tbk Wildan Drajat Wibowo; Sri Murwanti
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.v6i5.2365

Abstract

This research aims to find out the differences in the financial performance of PT Solusi Bangun Indonesia Tbk before and after it was acquired by PT Semen Indonesia Tbk in 2019. The focus of the analysis includes the Return on Equity (ROE), Return on Assets (ROA), Current Ratio (CR) ratio, Quick Ratio (QR), Total Assets Turn Over (TATO), ang Debt to Equity Ratio (DER). Researchers used a quantitative approach through the use of secondary data based on financial reporting at PT Solusi Bangun Indonesia Tbk over a period of 5 years before (2014-2018) and 5 years after (2019-2023) it was acquired. This sampling used purposive sampling technique. The data was analyzed using the Kolmogorov-Smirnov normality test and parametric difference test (paired sample t-test) and non-parametric difference test (Wilcoxon test) using SPSS software. The analysis shows that there is no significant difference in ROA with ROE, DER and TATO before and after acquisition. However, significant differences in CR and QR were found after the acquisition, indicating an increase in the company's liquidity.
Analisis Persepsi Pelaku Usaha Mikro Kecil dan Menengah Atas Penyusunan Laporan Keuangan Berdasarkan SAK EMKM pada Pelaku UMKM Kecamatan Medan Marelan Novi Anggelia Tratama; Maya Sari
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.v6i5.2368

Abstract

This research aims to determine and analyze the perceptions of MSME actors in Medan Marelan District regarding the preparation of financial reports based on SAK EMKM. Data collection was carried out by distributing questionnaires to 50 MSMEs in Medan Marelan District. The research approach uses descriptive research. Next, the data analysis used is descriptive statistical analysis, using a Likert scale to measure respondents' perceptions. The research results show that MSME actors in Medan Marelan District as a whole have not implemented SAK EMKM so that the resulting financial reports are still not fair and not comparative. Judging from the results of the data analysis, it can be concluded that the perception of MSME actors regarding the use of accounting information can help MSME actors survive and even excel in running their businesses amidst increasingly difficult competition, and accounting can provide the information needed to make decisions for business continuity in the future. front. Although indicators of understanding and readiness are still low.
Analisis Pengakuan Beban Kontrak Konstruksi Berdasarkan PSAK NO. 34 pada Perusahaan Jasa Konsultansi Konstruksi: Studi Kasus PT. Ravino Citra Mandiri Marchella Liu Josri; Icha Fajriana
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.v6i5.2377

Abstract

This study aims to analyze how the application and recognition of revenue and expenses in construction consulting service companies in accordance with PSAK No. 34 at PT Ravino Citra Mandiri. The data used for this research is secondary data in the form of records of PT Ravino Citra Mandiri's project expenses and revenues for the period July 2021 - December 2021. The method used for data collection is through interviews, observation and documentation. The data analysis technique uses qualitative analysis. The results showed that the application of PSAK No. 34 at PT Ravino Citra Mandiri was still not implemented in its entirety, where the recording was still carried out on a cash basis, but the recording and recognition of expenses was appropriate. The application of the work contract method is not yet appropriate, because the company only records using the cash basis system due to improper management so that the author presents a comparison if the recording is justified using the completed contract method and also the percentage of completion method, the percentage of completion method is used because the billing system carried out for the project uses a term system. The use of this method is considered by the company as a recording with a high accuracy value because it records all historical costs during the work of the work project compared to the completed contract which only records receipts and expenses for the work project.

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