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Contact Name
Dedi Junaedi
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dedijunaedi@gmail.com
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+628118114379
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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
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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
Analisis Pengaruh Persepsi Pengetahuan Akuntansi, Penghargaan Finansial dan Pertimbangan Pasar Kerja Terhadap Minat Mahasiswa Jurusan Akuntansi dalam Berkarir Menjadi Akuntan Publik: Studi Kasus Mahasiswa Akuntansi Universitas Tunas Pembangunan, Universita Amanda Silfa; Supartini; Rahmatya Widyaswati
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 6 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah (in Press)
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i6.2112

Abstract

This study aims to determine whether perceptions of accounting knowledge, financial rewards, and job market considerations influnce accounting student’s interest in choosing a career as a public acoountant. This type of research using primary data obtained from distributing questionnaires both offline and online via Google Form. The population in this study were accounting students from Tuna pembangunan University, AUB Dharma University, and Muhammadiyah Surakarta University in semesters 5 and 7. This research sample used purposive sampling technique to obtain 91 samples. The analytical method used is statistical multiple linear regression analysis processes using SPSS version 25. The results of this research partially ahow that the variables Perseption of Acoounting (X1) and Job Market Considerations (X3) influence students’s interest in pursuing a career as a Public Accountant (Y). Meanwhile, the Financial Rewards variable (X2) has no effect on accounting students’s interest in pursuing a career as a Publik Acoountant (Y).
Pengaruh Kompetensi Sumber Daya Manusia, Sistem Informasi Akuntansi dan Sistem Pengendalian Internal Terhadap Kualitas Laporan Keuangan Desa: Studi Kasus Kec. Kabila Bone Kab. Bone Bolango Anjelina Yuli Ratnasari; Usman; Andi Yusniar Mendo
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 6 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah (in Press)
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i6.2116

Abstract

The aim of this research is to determine the influence of human resource competence, accounting information systems, and internal control systems on the quality of village financial reports in Kabila Bone District, Bone Bolango Regency. The type of method used in this research is a quantitative method with data collection techniques using questionnaire surveys and observation. The number of respondents in this research was 63 respondents consisting of the Village Head, Village Secretary, Village Treasurer, Head of Planning, Head of Government, Head of Welfare and Services, and Chair of the Village Consultative Body (BPD) throughout Kabila Bone District. The tool used in this research uses multiple linear regression analysis. The research results show that 1. Human resource competency has a positive and significant effect on the quality of village financial reports in Kabila Bone District. 2. The accounting information system has a positive and significant effect on the quality of village financial reports in Kabila Bone District. 3. The internal control system has a positive and significant effect on the quality of village financial reports in Kabila Bone District. 4. Simultaneously, human resource competency, accounting information systems and internal control systems have a positive effect on the quality of village financial reports in Kabila Bone District with a determinant value of 60.6% while the remaining 39.4% is explained by other variables not examined. in this research.
Mengukur Kinerja Perusahaan: Peran Firm Size sebagai Variabel Moderasi antara Current Ratio, Total Asset Turnover dan Firm Value Hamdana; Mohamad Agus Salim Monoarfa; Meriyana Franssisca Dungga
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 6 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah (in Press)
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i6.2117

Abstract

This research aims to determine how the effect of Current Ratio (CR) and Total Asset Turover (TATO) on Firm Value, in this case the Share Price with Firm Size as a Moderating Variable (Case Study of Food and Beverage Sub-Sector Manufacturing Companies Listed on the Indonesia Stock Exchange for the Period 2018-2022). The samples, that are 20 food and beverage sub-sector manufacturing companies, are determined through purposive sampling,. The data collection technique in this study uses secondary data obtained from financial statement data published by the Food and Beverage sub-sector manufacturing companies on the Indonesia Stock Exchange (IDX). Then, the data are analyzed using Multiple Regression Analysis and Moderation Regression Analysis methods assisted by the SPSS 16 software.The results showed that partially, Current Ratio significantly affects the Share Price, while Total Asset Turnover does not affect the Share Price. Then, Current Ratio and Total Asset Turnover simultaneously significantly affect Share Price.However, Current Ratio does not affect the Share Price moderated by Firm Size and Total Asset Turnover does not affect the Share Price moderated by Firm Size.
Pengaruh Citra Merek dan Kepercayaan Merek Terhadap Loyalitas Pelanggan Smartphone Samsung: Studi pada Mahasiswa Fakultas Ekonomi Universitas Sriwijaya Riovaldo Indrajaya Liga; Ahmad Maulana
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 6 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah (in Press)
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i6.2149

Abstract

The scientific goal of this study aims to understand how brand image and brand trust simultaneously and partially influence customer loyalty. This study collected primary data by administering questionnaires to a sample size of 100 respondents. The sampling technique used is purposive sampling technique. The analytical approach applied includes the F-test, T-test, multiple linear regression, and R-squared test. This research provides conclusions brand image and brand trust simultaneously exert a notable influence on customer loyalty. Partially, brand image and brand trust affsect customer loyalty. Multiple linear regression analysis gives the conclusions of brand image variables as the dominant variable influencing customer loyalty.
Analisis Penentuan Tarif Air Minum Pada Perusahaan Umum Daerah (PERUMDA) Air Minum Muara Tirta Kota Gorontalo Ni Kadek Radha Sukertiyani; Mahdalena; Ronald S. Badu
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 6 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah (in Press)
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i6.2156

Abstract

This research aims to determine the water tariff used to meet reasonable operational costs and whether it is reasonable or not, so that it can be considered or used as a reference for setting tariffs in the future. This research uses descriptive quantitative research methods. The data source uses primary data, namely financial report data and secondary data obtained from PERMENDAGRI and PERDA. The data analysis technique in this research is descriptive quantitative analysis using Break Event Point (BEP) calculations, Benefit Cost Ratio (BCR) and water tariff determination calculations based on PERMENDAGRI Number 21 of 2020. Based on the research results, it was found that Perumda Muara Tirta, Gorontalo City, from 2020 to 2022, experienced significant losses or fluctuations of IDR 48,797,510,675, IDR 46,464,848,896, and IDR 47,038,918,920. Based on the feasibility calculation for Perumda Muara Tirta's drinking water tariff, Gorontalo City using the Benefit Cost Ratio (BCR), the BCR value is 0.99, 0.98 and 0.91 or less than 1, which means the company experiences losses due to water tariffs that do not meet the criteri worthy.
Analisis Harga Pokok Produksi Sebagai Dasar Penentuan Harga Jual Air Minum pada Perusahaan Umum Daerah (PERUMDA) Air Minum Muara Tirta Kota Gorontalo Khairon Nur Annisa Laleno; Mahdalena
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 6 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah (in Press)
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i6.2160

Abstract

This research aims to determine the calculation of the selling price of drinking water at the Regional Public Company (PERUMDA) Muara Tirta Drinking Water, Gorontalo City. The data sources used in this research are primary data obtained directly from the Regional Public Company (PERUMDA) Muara Tirta Drinking Water, Gorontalo City and secondary data in the form of time series performance report data over a three year period, namely from 2020 to 2022. This research uses observation, interview and documentation methods by looking at company performance report documents. The data analysis technique used in this research is quantitative descriptive analysis, namely calculating the cost of production using the Full Costing method and selling price calculations using the Cost Plus Pricing method. The results of this research show that the calculation of the cost of production using the full costing method is fast and accurate as a basis for determining the selling price for each cubic meter of water produced at the Regional Public Company (PERUMDA) Muara Tirta Drinking Water, Gorontalo City. This research shows that the selling price of water from 2020 to 2022 is above the cost price, which indicates that the company is making a profit.
Pengaruh Live Streaming dan Diskon terhadap Keputusan Pembelian Produk Giwigewi di Shopee Dewasandra, Nabilah Syaharani; Artadita, Sherly
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 6 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah (in Press)
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i6.2170

Abstract

This research aims to determine and analyze the influence of live streaming and discounts on purchasing decisions for Giwigewi product on Shopee. The population used in this research is all consumers who have purchased Giwigewi products via live streaming, the exact number of which is not known. The data was collected over approximately two months using a non-probability method with purposive sampling technique. A total of 100 respondents participated in filling out the questionnaires. The results of this study indicate a positive and significant influence of live streaming on the purchasing decision of Giwigewi products with a t-value of 5.022, and there is also a positive and significant influence of discounts on the purchasing decision of Giwigewi products with a t-value of 4.496. Then live streaming and discounts simultaneously have a significant effect on purchasing decisions for Giwigewi products with a fcount of 83,998. The magnitude of the influence of the live streaming and discount variables on the purchasing decision variable is 63.4%, the remaining factors not examined in this research are 36.6%.
Pengaruh Kualitas Layanan dan Citra Perusahaan Terhadap Kepuasan Konsumen Serta Dampak pada Loyalitas Konsumen Aplikasi Pijar Sekolah: Studi pada SMK Kartika XIX -1 Vianty Nadhira; Marheni Eka Saputri
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 6 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah (in Press)
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i6.2172

Abstract

The current development of Information Technology can result in many changes in elements of various fields, one of which is in the world of education. Technological developments in the world of education have experienced many changes in the learning process. With the development of technology through learning platforms, many kinds of increasingly advanced learning methods have emerged, one of which is the emergence of Pijar Sekolah application by PT.Telkom Indonesia, which is a learning media that has very diverse features and of course has been launched with the latest sophistication and formulation, making it easier to develop learning in Indonesia. The purpose of this research is to determine the influence of service quality and company image on customer satisfaction and their impact on school customer loyalty pijar sekolah application at SMK Kartika XIX-1. This research uses quantitative methods with descriptive analysis research type. Sampling was carried out using a probability sampling method, simple random sampling type, with 211 respondents. The data analysis technique uses Partial Least Square Structural Equation Modeling (SEM) with SmartPLS 3 software. Based on the research results, it shows that service quality has a significant effect on customer satisfaction. Company image has a significant effect on customer satisfaction. Service quality has a significant effect on customer loyalty. Company image does not have a significant effect on customer loyalty. Customer satisfaction has a significant effect on customer loyalty. Service quality has a significant effect on customer loyalty through customer satisfaction. Company image has a significant effect on customer loyalty through customer satisfaction.
Pengaruh Lifestyle, Convenience Value, dan Perceived Risk terhadap Purchase Intention Pada E-Commerce Shopee Jeany Aurieal Liberty Carandy; Syahputra
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 6 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah (in Press)
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i6.2178

Abstract

The increasing number of internet users has had an impact on businesses to innovate in their business activities. This innovation begins with the emergence of various online shopping platforms such as Shopee, Bukalapak, Tokopedia, etc. In the competitive business world, marketers can analyze the buying interests of the public to predict what products they should sell. This research was conducted to determine the extent of the influence of lifestyle, convenience value, and perceived risk on purchase intention on the Shopee e-commerce platform. Questionnaire distribution and quantitative data analysis were used to obtain data. The sample collection process utilized non-probability sampling, resulting in a total of 390 respondents. The analysis methods in this study involved multiple regression analysis tests, and the analysis program was operated using SPSS 29. From the simultaneous and partial hypothesis testing conducted, it was found that lifestyle, convenience value, and perceived risk significantly influence both simultaneously and partially on purchase intention on Shopee e-commerce, amounting to 59,3%. The remaining 40,7% was influenced by other unexamined variables not discussed in this study. The conclusion of this research is that the influence of lifestyle, convenience value, and perceived risk on purchase intention on Shopee e-commerce already in. the good category, but some improvements are needed, such as periodic updates and being more proactive in paying attention to sellers who do not provide detailed product explanations.
Pengaruh Kompensasi dan Motivasi Terhadap Kinerja Karyawan Terminal Kargo Bandar Udara Internasional Jenderal Ahmad Yani Semarang Erlyn Herliana; Arif Fakhrudin
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 6 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah (in Press)
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i6.2181

Abstract

Compensation is the imbalance received by employees regarding the work output of employees in the company, both physical and non-physical compensation given to employees in accordance with their sacrifices for the company. Motivation is one of the factors that encourages a person to carry out a certain activity, therefore motivation is often interpreted as a factor that drives a person's behavior. The purpose of this research is to determine the effect of compensation on the performance of cargo terminal employees at General Ahmad Yani Semarang International Airport, to determine the effect of motivation on the performance of cargo terminal employees at General Ahmad Yani Semarang International Airport, to determine the simultaneous influence of compensation and motivation on the performance of terminal employees General Ahmad Yani Semarang International Airport cargo, to find out how much influence compensation and motivation have on the performance of General Ahmad Yani Semarang International Airport cargo terminal employees. This type of research uses quantitative methods, the population used is employees of the cargo terminal at Ahmad Yani Airport, Semarang. The sample used a probability sampling technique in the form of random sampling with 50 samples. The conclusion obtained by the research is that the compensation variable does not have a major influence on the performance of cargo terminal employees, while motivation has an influence on the performance of cargo terminal employees, as evidenced by the results of the calculated T compensation test of -2,300 and the calculated T motivation of 5,954.

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