cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Dedi Junaedi
Contact Email
dedijunaedi@gmail.com
Phone
+628118114379
Journal Mail Official
dedijunaedi@journal-laaroiba.com
Editorial Address
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
Location
Kab. bogor,
Jawa barat
INDONESIA
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
 55   56   57   58   59 
The Russian-Ukrainian Invasion of Capital Markets in Southeast Asia Continues. Muhammad Yusron; Puji Endah Purnamasari
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 8 (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.v6i8.3052

Abstract

The purpose of this study is to investigate whether there are any abnormal changes in return, trading volume activity, and the variability of security returns prior to and during the time of the Russian-Ukrainian invasion. A total of eighty companies operating in the energy industry from Indonesia, Malaysia, Singapore, the Philippines, and Thailand make up the sample. The study utilizes secondary data from the financial statements of each individual financial institution. The purpose of this method is to determine whether there are changes in anomalous returns, trading volume activity, and security return variability between the time before the Russian-Ukrainian invasion and the time of the invasion. There are considerable disparities between the pre-event and post-event periods in Indonesia with regard to the level of trade activity that happened during both times. In addition, when it comes to testing the variability of security returns, there is a distinction between the pre-event and post-event periods in each of the five countries.
The Influence of Employee Engagement on Employee Championing Behavior During Organizational Change Christina Bardien; Damelina Basauli Tambunan
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 8 (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.v6i8.3123

Abstract

Organizational Change is one of the strategies carried out by companies to survive in difficult times, such as when companies have to survive during the Covid-19 pandemic. This study aims to examine whether there is an influence of Organizational Change on Employee Engagement and employee Championing Behavior and whether Employee Engagement has a mediating role between Organizational Change to Employee Championing Behavior in property companies in Makassar. The method of data analysis of this study using SmartPLS3 to perform Structural Equation Modeling (SEM) test. Data collection was conducted through a survey using a questionnaire with a Likert scale given to 59 respondents who are part of the employee population in property companies. The results of the study showed that Organizational Change has a direct effect on Employee Engagement and employee Championing. Good communication and getting employees involved in OC will increase the EE of employees. In addition, the behavior of the ECB will increase if the OC is well communicated, while Employee Engagement itself does not affect the behavior of the employee champion and also does not mediate the influence of the OC on the ECB.
Penganggaran Berbasis Kinerja pada Dinas Perumahan, Kawasan Permukiman dan Pertanahan Kota Bekasi Marissa Julia Zahra; Candradewini
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 8 (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.v6i8.3251

Abstract

The Bekasi City Government strives to achieve good governance through regular performance and program evaluations to ensure that each budget is utilized optimally, providing maximum benefits to the community, and supporting the achievement of strategic government targets. The Housing, Urban, and Land Affairs Department of Bekasi City (Disperkimtan Kota Bekasi) has the task of drafting policy and strategy documents, including handling drinking water management. The implementation of drinking water management is translated through the Water Supply System Management and Development Program (SPAM), which is implemented using performance-based budgeting. However, the implementation of this program has not been optimal. The purpose of this study is to describe the performance-based budgeting on the water supply system management and development program of the Housing, Urban, and Land Affairs Department of Bekasi City. This study uses the theory of the performance-based budgeting cycle (Bappenas in Hadiwijoyo and Anisa, 2019), which consists of eight stages: setting programs, setting activities or sub-activities, setting targets, setting types and quantities of inputs, calculating budgets with standard costs, implementing activities and accountability, and performance measurement. The study's findings show that the implementation of performance-based budgeting on the water supply system management and development program in the Housing, Urban, and Land Affairs Department of Bekasi City has not been optimal in the aspects of setting input types and quantities, implementing activities and spending, and performance measurement.
Analisis Tingkat Kesehatan Keuangan Berdasarkan Keputusan Menteri BUMN Nomor Kep 100/Mbu/2002: Studi Kasus pada PT Pos Indonesia (Persero) Periode 2019-2022 Hanny Maharani; Bonti
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 8 (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.v6i8.3335

Abstract

This research is motivated by PT Pos Indonesia (Persero)'s plan to conduct an Initial Public Offering (IPO) in2025. The purpose of this study is to determine the level of financial health at State-Owned Enterprises, namelyPT Pos Indonesia (Persero) for the 2019-2022 period which will privatize in 2025. The research method usedis a quantitative method with a descriptive approach that refers to the Decree of the Minister of BUMN NumberKEP-100/MBU/2002 using eight financial ratios, namely Return on Equity, Return on Investment, Cash Ratio,Current Ratio, Collection Periods, Inventory Turn Over, Total Asset Turn Over and Ratio of Total Own Capitalto Total Assets. The research data source uses secondary data with data collection methods throughobservation, interviews, and literature studies. The results of this study indicate that the financial health levelof PT Pos Indonesia (Persero) in 2019 obtained the “Less Healthy” category with the predicate “BBB”, in 2020obtained the “Healthy” category with the predicate “A”, in 2021 obtained the “Healthy” category with thepredicate “A”, and in 2022 obtained the “Healthy” category with the predicate “A”
Analisis Kualitas Audit Syariah di Indonesia Choirunnisak, Choirunnisak; Disfa Lidian Handayani; Choiriyah
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 7 (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.v6i7.3354

Abstract

This research discusses what are the indicators for measuring Sharia audit quality? What factors influence the quality of Sharia audits? This research is a type of library research which focuses on managing qualitative data with data analysis methods using descriptive-analytical methods. The results of this research are. There are 6 indicators for measuring audit quality, namely: (a) Misstatement Detection, (b) conformity to applicable general standards SOP. (c), Compliance with SOPs, (d) Process Quality (accuracy of audit findings, skepticism). (e) Quality of results (value of recommendation, clarity of report, benefits of audit). (f). Quality of follow-up to audit results. There are 4 factors that influence audit quality, namely: (a) competency, (b) time pressure, (c) work experience. (d) Ethics.
Pengaruh Digital Marketing terhadap Keputusan Pembelian Brand Nibras dengan Kepercayaan Konsumen sebagai Variabel Moderasi Nurrohmah, Shinta; Listian Indriyani Achmad; Sakum; Sukron Mamun
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 8 (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.v6i8.3407

Abstract

This study aims to test and explain the effect of digital markerting variables on purchasing decisions for the Nibras brand. In addition, it is also to test and explain the consumer confidence variable in moderating digital marketing variables on purchasing decisions for the Nibras brand. This type of research uses quantitative research, the aim is to get answers about the clarity of the relationship between variables through data analysis to test the hypothesis that has been set. This study uses a probability sampling technique of simple random sampling type, which is a type of research that is carried out randomly on each element without regard to strata in the population. There are 100 samples that are feasible in the study. Based on the characteristics of research respondents from a gender perspective, 71% of female respondents and 29% of male respondents. The results of the SEM PLS analysis state that digital marketing variables have a significant positive effect on purchasing decisions. That way H1 is accepted and H2 is accepted. As for the moderating role of the consumer confidence variable for digital marketing variables on purchasing decisions. The consumer confidence variable moderates the effect of digital marketing on purchasing decisions, and the type of moderation is quasi moderation. With that stated that H1 is accepted and H2 is accepted.
Pengaruh Financial Distress, Firm Life Cycle, dan Corporate Restructuring Terhadap Nilai Perusahaan: Studi Empiris Perusahaan Infrastuktur yang Terdaftar di BEI Tahun 2020-2022 Sayyidah Alifah Rahmani; Erma Setiawati
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 7 (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.v6i7.3410

Abstract

This study aims to determine the effect of financial distress, firm life cycle, and corporate restructuring on firm value in infrastructure sector companies for the period 2020-2022. This type of research is a quantitative study that uses secondary data, namely audited financial reports and is presented in the Company's annual report. The sampling technique in this study used purposive sampling technique with a total sample of 105 data during the 2020-2022 period. The analysis used in this research is multiple linear regression analysis. The results of this study indicate that firm life cycle has an effect on firm value. while financial distress and corporate restructuring have no effect on firm value.
Pengaruh Teknologi Informasi, Kompetensi dan Independensi, terhadap Kualitas Audit Dengan Etika Auditor sebagai Variable Mediasi David Nehemia Sabarwan; Hexana
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 8 (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.v6i8.3412

Abstract

evaluating the competence and independence of auditors in order to ensure audit quality. While information technology may not directly impact audit quality, it does have a significant effect on auditor ethics. Additionally, the study finds that auditor ethics plays a crucial role in determining the overall audit quality. Strengthening the auditor ethics intervention further enhances the effect of information technology on audit quality. However, the competence and independence of auditors do not have a significant impact on audit quality, regardless of the auditor ethics intervention. These findings emphasize the need to focus on auditor competence, independence, and ethics to maintain and improve audit quality, and highlight the potential benefits of integrating information technology in auditing processes.
Pengaruh Financial Distress, Volatilitas Arus Kas , Firm Size, Leverage Terhadap Keputusan Hedging dengan Likuiditas Sebagai Pemoderasi Tuti Yulianingsih; Hexana Sri Lastanti
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 8 (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.v6i8.3446

Abstract

In the context of global economic uncertainty, companies face significant exchange rate risks that can affect their cash flow stability and operational continuity. One strategy to manage this risk is through hedging, which has become increasingly relevant, particularly for companies involved in international trade. This study focuses on how financial distress, cash flow volatility, firm size, and leverage influence hedging decisions, with liquidity as a moderating variable. This research employs multiple linear regression analysis using data from the financial statements of automotive sector companies listed on the Indonesia Stock Exchange (IDX) during the 2019-2023 period. The sample was selected using purposive sampling based on specific criteria. The results of the study show that financial distress, cash flow volatility, firm size, and leverage have a simultaneous and combined effect on hedging decisions. Financial distress and leverage have a positive and significant influence on hedging. Meanwhile, cash flow volatility and firm size have a positive but not significant influence on hedging decisions. Liquidity was found to only enhance the positive impact of financial distress, while the other three variables—cash flow volatility, firm size, and leverage—did not significantly strengthen the hedging decisions.
Peran Pengetahuan Pajak, Sanksi Pajak dan Insentif Pajak terhadap Kepatuhan Wajib Pajak Dengan Teknologi Informasi Sebagai Variabel Moderasi Richard; Hexana Sri Lastanti
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 8 (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.v6i8.3447

Abstract

The aim of this research is to examine the influence of tax knowledge, tax sanctions, and tax incentives on taxpayer compliance, moderated by information technology. This study employs a quantitative approach. The sample for this research consists of 180 respondents from MSMEs in the culinary, trade, automotive, industry, and service sectors. The research data was obtained through the distribution of questionnaires and analyzed using SEM PLS analysis techniques.The results of this study indicate that tax knowledge, tax sanctions, and tax incentives all have a positive and significant impact on taxpayer compliance. However, the role of information technology in moderating this influence varies. High tax knowledge and strict tax sanctions consistently increase taxpayer compliance across various studies, while clear and effective tax incentives also encourage compliance. The findings show that information technology can moderate the effect of tax sanctions by enhancing the efficiency and transparency of tax law enforcement, helping taxpayers understand and comply with their obligations better. However, the moderating role of information technology on the influence of tax knowledge and tax incentives on taxpayer compliance is not significant. This may be due to challenges such as low digital literacy, limited access to technology, system complexity, and resistance to change.  

Page 57 of 218 | Total Record : 2175

 55   56   57   58   59 

Filter by Year

2023 2026


Reset
Filter By Issues
All Issue Vol. 8 No. 3 (2026): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 8 No. 2 (2026): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 8 No. 1 (2026): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 12 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 11 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 10 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 9 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 8 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 7 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 6 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 5 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah  Vol. 7 No. 4 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 3 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 2 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 1 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 12 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 11 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 10 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 9 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 8 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 7 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 6 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah (in Press) Vol. 6 No. 5 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 4 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 3 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 2 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah  Vol. 6 No. 1 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah  Vol. 5 No. 6 (2023): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah  More Issue