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Contact Name
Dedi Junaedi
Contact Email
dedijunaedi@gmail.com
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+628118114379
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dedijunaedi@journal-laaroiba.com
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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
Kesediaan Membayar Pengunjung untuk Konservasi Kawasan Hutan Air Terjun Benang Kelambu Lombok Ditinjau dari Perspektif Islam Moh. Huzaini; Ali Akbar Hidayat; Muhamad Baiul Hak
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.v6i6.2373

Abstract

The research aims to identify factors that influence visitors' willingness to pay for conservation activities in the Benang Kelambu Waterfallforest area from an Islamic perspective. This type of research is associative research with a quantitative approach. The research location was carried out in the Rinjani forest area (RTK1) which contains the Benang Stokel waterfall and the Benang Kelambu waterfall, which are administratively included in Aik Berik Village, North Batukliang District, Central Lombok Regency, West Nusa Tenggara. The research sample was taken using Non-Probability Sampling, and respondents were selected using a purposive sampling technique with a sample size of 160 respondents. The variables used in the research are religiosity, age, gender, income, education level, awareness, perception, and willingness to pay. The results of this research show that partially the variables age, income, awareness of the importance of conservation, religiosity, and gender have a significant effect on willingness to pay, while the variables education and perception of the availability of facilities have an effect but are not significant. Meanwhile, simultaneously all variables have an influence and are significant on the amount of willingness to pay for conservation
Customer Perceived Value Sebagai Variabel Mediasi pada Pengaruh Service Quality terhadap Customer Retention Muhammad Aldi Saputra; Rini Safitri
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.v6i6.2526

Abstract

The aim of this research is to analyze and explain the influence of service quality on customer retention with customer perceived value as a mediating variable for customers. The population in this research is Bank Syariah Indonesia customers. Researchers took a sample of 140 respondents using purposive sampling, with the criteria for respondents being that they had been customers of Bank Syariah Indonesia for at least 1 year, were at least 17 years old, customers were domiciled in Malang Raya, had previously used Bank Syariah Indonesia services, had repeatedly made transactions at the bank. Indonesian Sharia. The research hypothesis was tested using a Partial Least Square (PLS) approach based on the Structural Equation Model (SEM). The results obtained from this research indicate that customer perception value has a significant effect on customer retention, service quality has a significant effect on customer retention, service quality has a significant effect on customer perception value. Service quality has a significant effect on customer retention which is mediated by the full value felt by customers.
Pengaruh Lingkungan Kerja, Kompensasi dan Semangat Kerja Terhadap Kinerja Driver di Wilayah Palembang Halima Eka Diansari; Juhaini Alie
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.v6i6.2527

Abstract

This research aims to determine the influence of the work environment, compensation and work morale on the performance of Gojek drivers in the Palembang area. The research design used in this research uses an associative method. The analytical methods used are quantitative and qualitative methods. The variables used are 3 independent variables, namely motivation, work discipline and work environment and the dependent variable is employee performance. The research data sample used in the research was 100. The analytical tools used were the classical assumption model test, multiple linear regression analysis, coefficient of determination, F test and t test. The research results show that simultaneously the variables of work environment, compensation and work morale influence the performance of Gojek drivers in the Palembang area. Partially, it shows that the work environment has an influence on the performance of Gojek drivers. Compensation affects the performance of Gojek drivers. Work enthusiasm influences the performance of Gojek drivers in the Palembang area.
Pengaruh Faktor Pribadi dan Sosial Terhadap Keputusan Anggota Memilih BMT NU Ngasem Cabang Kapas Sebagai Pembiayaan Kiki Fitrian Wulandari; Moch Khoirul Anwar
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.v6i6.2613

Abstract

This research aims to analyze the influence of personal and social factors on members' decisions to choose BMT NU Ngasem Kapas Branch as funding. The research method applied is through a quantitative approach, by collecting primary data through distributing questionnaires in the form of Google from. Samples were taken using the probability sampling method with the criteria of financing members at BMT NU Ngasem Kapas Branch. The results of research using the SPSS program show that in hypothesis testing, namely partial and simultaneous tests, personal and social factors have a significant influence on members' decisions in choosing BMT NU Ngasem Kapas Branch as funding. The existence of personal factors and social factors strengthens members' decisions in choosing BMT NU Ngasem as funding.
The Role Of Customer Satisfaction As An Intervening Variable Mediating The Influence of Service Quality And Product Quality On Customer Loyalty Elyzzatul Aini; Siswanto
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.v6i6.2620

Abstract

This research discusses customer satisfaction which is a mediating variable on the influence of service quality and product quality on customer savings loyalty at Bank Muamalat Indonesia Malang Branch Office. The research method used is a quantitative approach with Structural Equation Modeling-Partial Least Square (SEM-PLS) analysis. The research results show that service quality has no significant effect on consumer loyalty, while product quality has a positive and significant effect. Both service quality and product quality have a positive and significant effect on consumer satisfaction. Customer satisfaction plays a positive and significant role in building customer loyalty. Fully mediates customer satisfaction in the relationship between service quality and customer loyalty. Meanwhile, customer satisfaction partially mediates the relationship between product quality and customer loyalty. The implication of this research is that Bank Muamalat Indonesia KC Malang needs to maintain and improve product quality and customer satisfaction to strengthen customer savings loyalty. Apart from that, improving service quality is also needed to increase customer satisfaction and loyalty.
Pengaruh Human Relation dan Pengembangan Sumber Daya Manusia Terhadap Kinerja Karyawan pada Badan Amil Zakat Nasional (BAZNAS) Provinsi Sumatera Utara Wanda Febrianti; Alfi Amalia
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.v6i6.2623

Abstract

The study examines the influence if human relations and human resource development on employee performance et the National Amil Zakat Agency (BAZNAS) if North Sumatra Province. The population if this study consists of all employees of BAZNAS in North Sumatra Province, totaling 23 individuals. The research employs a saturated sampling method (census), where all population members are included as samples. Data collection is conducted through observation and questionnaires, utilizing the Slovin formula to determine sample size with a 1% error rate. Both primary and secondary data are collected, and data analysis is performed using a qualitative associative method. Various tests are conducted, including validity testing, reliability testing, classic assumption testing, normality testing, multicollinearity testing, heteroscedasticity testing, multiple linear regression analysis, t-tests, F-tests, and R2 tests, utilizing SPSS software. The results if they first hypothesis testing indicate that they human relations variable has a positive and significant influence on employee performance at BAZNAS in North Sumatra Province. However, the results of the second hypothesis testing reveal that the human resource development variable also has an positives and significant influence on employee performance at BAZNAS in North Sumatra Province. Thus, based on these research findings, it can be concluded that human resource development has a stronger influence on employee performance compared to human relations at BAZNAS in North Sumatra Province.
Analisa Kelayakan Investasi Penambahan Modular pada Pertashop 3P.16102 Di Tanah Sareal Kota Bogor Aka Arinda; Firdaus Sustanto; Wisdanto Mas Soeroto
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.v6i6.2658

Abstract

Pertashop (Pertamina Shop) is a certain-scale outlet of Pertamina prepared to serve the needs of consumers for fuel, non-subsidized LPG, and other Pertamina retail products, with a focus on serving in areas that require Pertamina retail product services. Pertashop 3P.16102 is one of the Pertashops owned and managed by PT. Sri Rejeki Makmur Sentosa under the Dealer Owned Dealer Operated (DoDo) scheme. This Pertashop is located at Jl. Raya Kencana No.31, Tanah Sareal District, Bogor City, West Java. This Pertashop has been operating since January 2021 with current average fuel sales reaching 1,400 liters per day. One of the issues faced by this Pertashop is frequent operational closures due to running out of fuel stock. This occurrence is influenced by the limited storage tanks and the mismatch between delivery schedules and fuel receipt from Pertamina. The solution proposed by the company is to add 1 (one) modular unit with an upperground tank capacity of 3,000 liters. The purpose of this study is to determine and assess the feasibility of investing in the addition of a modular unit at Pertashop 3P.16102 quantitatively and qualitatively from an economic and technical aspect. The parameters used to review the investment are market potential calculation, Net Present Value (NPV), Internal Rate of Return (IRR), Payback Period (PP), and Profitability Index (PI). These parameters will be considerations for management to assess the feasibility of this investment. From the analysis conducted, it was found that the market potential calculation was 5,676 liters per day, NPV was Rp 234,652,260.00, IRR was 43%, PP was 2 years, and PI was 1.7. Considering the market potential, NPV, IRR, PP, and PI, this project is economically feasible.
Perencanaan Pajak Reklame oleh Badan Pendapatan Daerah Kabupaten Sumedang pada Tahun 2022 Geraldin Arintasari; Imanudin Kudus
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.v6i6.2666

Abstract

This research aims to find out about advertising tax planning by the Sumedang Regency Bapenda using the theory of planning steps according to Sondang P. Siagian (2012). Apart from that, it is also to analyze the constraints and obstacles faced in planning Advertisement Tax as well as solutions that can be taken to resolve them. This research uses qualitative research methods with a descriptive approach. Data collection techniques in this research are through literature studies, field studies with observations and interviews, and documentation studies. The results of this research indicate that the Sumedang Regency Bapenda has implemented Advertisement Tax planning well. This can be proven by the Sumedang Regency Bapenda carrying out advertising tax planning in accordance with the theory of planning steps according to Sondang P. Siagian (2012) and in accordance with applicable Standard Operating Procedures. Apart from that, the realization of Advertisement Tax revenues in 2022 has exceeded the set target, namely with a percentage of 103.32%. It's just that the Sumedang Regency Bapenda experienced problems in the data collection process which resulted in there still being data on potential Advertisement Taxpayers who were not registered as Taxpayers until the end of 2022. This was due to several influencing factors such as the limited number of tax management officers, lack of awareness. and Taxpayer compliance regarding taxes, tax officers have difficulty meeting and contacting Taxpayers who are outside the region, and the socialization provided to Taxpayers has not been optimal.
Pengaruh Locus of Control, Performance, Turnover Intentions, dan Organizational Commitment Terhadap Perilaku Disfungsional Audit Fitri; Herawansyah; Danang Adi Saputra
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.v6i6.2673

Abstract

This research aims to examine the influence of locus of control, performance, turnover intention, and organizational commitment on dysfunctional auditor behavior in public accounting firms in Bengkulu. The research method used was quantitative with a descriptive approach, and primary data was collected through questionnaires distributed to auditors in Bengkulu. The sample used was 97 respondents. Data analysis shows that locus of control has no influence on dysfunctional audits. However, organizational performance and commitment have a significant influence on dysfunctional audit behavior. Meanwhile, turnover intention has a negative and significant effect on dysfunctional audits. This finding is important for maintaining public trust in the audit profession. High auditor performance is related to low dysfunctional behavior, while high turnover intention is not related to dysfunctional behavior that impacts audit quality. Organizational commitment also plays an important role in reducing dysfunctional auditor behavior. This research contributes to the understanding and handling of problems related to dysfunctional behavior in the audit profession.
Pengaruh Pergerakan Exchange Rate Terhadap Trade Balance dan Cash Flow di PT. XYZ Rudy Riyanto P. Siahaan; Muhammad Bob Iqbal; Wisudanto
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.v6i6.2682

Abstract

The exchange rate refers to the price of one currency measured in another currency. Changes in the exchange rate can have a significant impact on the trade balance, investment flows, and cash flow of multinational companies. PT. XYZ, a manufacturing company in the automotive sector, is a subsidiary of a Global brand that has been operating since 1971, focusing on exporting cars and components produced in Indonesia to various countries worldwide. This study aims to analyze the relationship between exchange rate movements and cash flow movements at PT. XYZ using regression analysis involving hypothesis testing, linearity tests, and coefficient tests. The results indicate that there is a statistically significant relationship between the exchange rate and trade balance, suggesting that risk management for exchange rate movements is necessary to manage the impact on the trade balance, while the relationship between exchange rate and cash flow operating does not show a statistically significant relationship.

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