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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
Pengaruh Service Excellence dan E-Marketing terhadap Keputusan Pembelian Persewaan Alat Pesta Barokah Jaya di Sidoarjo Hanafi, M. Iqsan
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.v6i7.3609

Abstract

Several factors, such as service quality and e-marketing, can influence purchasing decisions. This study examines the purchasing decisions of Barokah Jaya Sidoarjo. This study uses a descriptive quantitative approach. This study involved 99 customers of Barokah Jaya Sidoarjo from June to December 2023. However, the sample used consisted of 99 people who answered. The saturated sample method was used for sampling. Data collection was conducted through Google Form surveys featuring a range of statements rated on a Likert scale. The gathered data underwent several tests, including validity, reliability, normality, multicollinearity, heteroscedasticity tests, multiple linear regression analysis, and t-tests for individual significance. The findings indicate that service excellence has a significant influence on purchasing decisions for Barokah Jaya Sidoarjo and e-maketing has a significant influence on purchasing decisions.
Pengaruh Kualitas Layanan dan Kepuasan Pelanggan terhadap Loyalitas Pelanggan pada Aplikasi Gopay Ferdy Ilham Muhammad Zam Zam; Ratih Hendayani
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.v6i8.3635

Abstract

In the era of digitalization, Indonesians' internet consumption patterns increasingly drive the use of digital wallets for electronic payments. The popularity of digital wallets triggers competition in Indonesia's financial technology industry, encouraging companies to maintain customer loyalty to avoid brand-switching. This research provides insights into how service quality contributes to customer satisfaction and loyalty, addressing the research gap regarding digital wallets and inconsistencies in previous studies on service quality and customer loyalty. The objective is to identify whether the decline in customer satisfaction and service quality in the Gopay digital wallet application causes declining customer loyalty. This research uses quantitative methods with descriptive and causal aims. The research population is Indonesian Gopay users, with non-probability sampling of 385 respondents. Structural Equation Modeling (SEM) was used for data analysis with AMOS 24 software. Research findings show that user satisfaction with the Gopay application is significantly and positively influenced by service quality. In addition, contributing to overcoming the gap between previous research findings and service quality results has a significant and positive effect on customer loyalty to the Gopay application. Customer satisfaction is significant and positive on Gopay application loyalty. In addition, the service quality and customer loyalty of the Gopay application are positively influenced by the meaningful and constructive mediation function played by customer satisfaction. By selecting specific regions for a more thorough assessment of the financial results related to the Gopay application, future researchers may be able to use this research as a reference and point of reference.
Pengaruh Tax Planing dan Tunneling Incentive terhadap Tindakan Transfer pricing dengan Kualitas Audit Sebagai Variable Moderasi: Study Pada Perusahaan Tambang yang Terdaftar di BEI Dicky Aditya; 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.v6i8.3690

Abstract

Transfer pricing and tunneling practices in large corporations are critical issues in tax management and corporate governance. Transfer pricing manipulates profits to reduce tax liabilities, negatively impacting state revenues. The Adaro case study illustrates how transfer pricing minimizes tax obligations in Indonesia, potentially causing annual state revenue losses of US$ 14 million. Tunneling involves transferring company assets or profits for the personal gain of majority shareholders, often at the expense of minority shareholders. Research indicates tunneling incentives can drive transfer pricing. Financial audits are crucial in uncovering these unethical practices, ensuring transparent and accurate information to external stakeholders. Enhanced oversight and effective auditing are essential to address these issues, maintaining tax system integrity and corporate governance.
Analisis Literatur Kebijakan Pariwisata Berkelanjutan di Kawasan Ekonomi Khusus Tanjung Lesung Silla Anantasya Choirul Nisa; Taufiqurrohman
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.v6i7.3707

Abstract

This study expects to assess supportable the travel industry arrangements in the Tanjung Lesung Exceptional Financial Zone (SEZ). A literature review is the approach that is taken, and it involves gathering, analyzing, and combining data from various relevant literature sources. The outcomes demonstrate that economical the travel industry approaches in the Tanjung Lesung SEZ center around foundation improvement, natural safeguarding, and nearby local area strengthening. However, there are still some obstacles, such as a lack of infrastructure to support the project, inadequate community involvement, and issues with stakeholders' coordination. In conclusion, further efforts to improve infrastructure, the quality of facilities, community participation, and stakeholder coordination are required to achieve sustainable tourism goals in the Tanjung Lesung SEZ.This study expects to assess supportable the travel industry arrangements in the Tanjung Lesung Exceptional Financial Zone (SEZ). A literature review is the approach that is taken, and it involves gathering, analyzing, and combining data from various relevant literature sources. The outcomes demonstrate that economical the travel industry approaches in the Tanjung Lesung SEZ center around foundation improvement, natural safeguarding, and nearby local area strengthening. However, there are still some obstacles, such as a lack of infrastructure to support the project, inadequate community involvement, and issues with stakeholders' coordination. In conclusion, further efforts to improve infrastructure, the quality of facilities, community participation, and stakeholder coordination are required to achieve sustainable tourism goals in the Tanjung Lesung SEZ.
Pengaruh Faktor-Faktor Perilaku Konsumen terhadap Keputusan Pembelian Online pada Pengguna E-Commerce Shopee dengan Buying Intention sebagai Variabel Intervening Rizky Fernando; Nurvita Trianasari; Eva Nurhazizah
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.v6i8.3758

Abstract

The increase in the number of internet users supported by technological advances has encouraged changes in consumer lifestyles who now prefer to shop online. Nowadays, simple online shopping methods are available, especially through e-commerce which offers many choices according to customer desires and preferences. The huge opportunity from the level of internet usage and access to online shopping applications has created increasingly fierce competition in the future. This research aims to explore consumer behavior using Shopee, an e-commerce platform with a large impact in the realm of online commerce in Indonesia. In the purchasing decision making process, especially in the realm of online purchasing, there are various factors that influence consumer behavior. Therefore, this research aims to identify factors that are considered relevant in determining purchasing decisions, including cultural, social, personal, psychological and purchasing intention factors. This research uses data from 185 Shopee e-commerce users to analyze the factors that influence purchasing decisions. The results show that culture has the greatest influence on purchasing decisions, while social factors have no influence. Buying Intention is influenced by culture, personal, and psychology, and significantly influences purchasing decisions. It is hoped that the findings from this research can become a reference for stakeholders in e-commerce, especially sellers and service providers, to create effective strategies to maintain business continuity and increase competitiveness in the e-commerce market. As well as an in-depth understanding of the factors that influence consumer purchasing decisions can help e-commerce face the challenges of intense competition and take advantage of opportunities that exist from increased internet use and access to online shopping applications.
Analisis Persepsi Publik Terhadap Provider Telkomsel melalui Tweet dan Komentar di Media Sosial dengan Pemodelan Topik dan Analisis Sentimen Berbasis Emosi Azlia Tiara Putri; Nurvita Trianasari
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.v6i8.3759

Abstract

This study aimed to analyze public perception towards Telkomsel on social media using Latent Dirichlet Allocation (LDA) topic modelling and emotion-based sentiment analysis with the NRC lexicon. Data were collected from Twitter tweets and comments on Instagram and Facebook from October 25-31, 2023. The results showed that public perception is dominated by complaints and dissatisfaction related to difficulties in activating data packages, problems with topping up credit, poor network quality, expensive package prices, bugs in the MyTelkomsel application, and slow customer service response. Sentiment analysis revealed 53.8% negative sentiment on Twitter and Instagram, and 66.2% on Facebook. The dominant emotion was anger, with 42.75% on Twitter, 47.88% on Instagram, and 82.22% on Facebook. These findings indicate public dissatisfaction with Telkomsel, particularly regarding network quality, package prices, and customer service. Therefore, it is recommended that Telkomsel improve its service quality by focusing on enhancing network quality, strengthening signals in problematic areas, accelerating the data package activation and credit top-up processes, and improving the responsiveness and effectiveness of customer service.
The Influence of Electronic Word of Mouth (EWOM) on Repurchase Intention Brand Image as a Mediating Variable: Study on Consumers of Maybelline Blush Product in Bandung Sahrin Nuru Hayyu; Abdul Ahmad Hafidh Nurmansyah
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.v6i8.3764

Abstract

The purpose of this study is to examine the influence of electronic word of mouth (eWOM) on repurchase intention, mediated by brand image, among consumers of Maybelline blush products. The instruments used in this research have passed validity and reliability tests. These instruments were utilized to collect data from respondents who have purchased Maybelline blush and are aged between 15-45 years old and have experience using Maybelline blush. A total of 138 individuals participated in this study. The data collection technique employed was cross-sectional or one-shot study. The data analysis technique used was multiple linear regression conducted using SPSS version 25, supplemented by the Sobel test. Out of ten proposed research hypotheses, seven were supported by empirical data. The findings of this study indicate that brand image mediates the influence of valence of opinion and content, as dimensions of electronic word of mouth (eWOM), on repurchase intention. Meanwhile, the use of other concepts to directly influence repurchase intention could be suggested for future research. These research results are beneficial for stakeholders involved in designing strategies relevant to enhancing these attribute qualities.
Pengaruh Rotasi Audit, Reputasi Auditor dan Biaya Audit terhadap Kualitas Audit: Studi dengan Pendekatan Earning Surprise Benchmark Esteti Handayani Hia; Khomsiyah
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.v6i8.3774

Abstract

The primary aim of this research is to investigate the impact of audit rotation, auditor reputation, and audit fees on audit quality, utilizing the Earnings Surprise Benchmark as a proxy. The study employs a purposive sampling method, focusing on manufacturing companies in the ASEAN-5 (Indonesia, Malaysia, Philippines, Singapore, and Thailand) listed on S&P Capital IQ from the period of 2019-2022. A quantitative approach is adopted, with data analysis conducted using STATA version 17 and a logistic regression method. The findings indicate that audit rotation and audit fees impact audit quality positively but insignificant impact on audit quality. While auditor reputation has a negative but insignificant impact on audit quality.
Pengaruh Karakteristik Klien dan Kantor Akuntan Publik Terhadap Audit Delay di Indonesia Denis Annisa; Ni Nyoman Alit Triani
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.v6i7.3831

Abstract

This study aims to study the audit delay phenomenon that occurs in trading, service and investment companies listed on the Indonesia Stock Exchange for the period 2018-2022. This research uses quantitative methods. The type of data used is secondary data sourced from audited financial reports from 2018-2022. The sample in this study was taken from data on trading, service and investment sector companies listed on the IDX. The data analysis technique in this study uses multiple linear regression tests. The results of this study state that the going concern audit opinion variable has an effect on audit delay, while the solvency variable, company size, audit tenure, public accounting firm size, and KAP industry specialization have no effect on audit delay.
Digital Supply Chain: Is It Important For Enhancing Supply Chain Performance? Danandjojo, Aditya; Juliawan, Freshe; Kurniawati; Masnita, Yolanda
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 10 (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.v6i10.3849

Abstract

A supply chain based on technology is very important in Industry 4.0. Unfortunately, several manufacturing companies have not been using optimally this technology. However, big manufacturing companies are. This paper proposes a solution providing good insight based on the digital supply chain. The aim of this study is to provide acceptable digital supply chain implementation, especially for manufacturing companies which still not using the technology in their supply chain process. This research used RBV theory in order to compare the prior study with the current situation. In this research, all the variable studies are positively affecting the supply chain performance. In this study, the implementation of digital supply chain can improve supply chain performance by combining with supply chain quality management practices. Especially with Supply chain agility as a mediating process.

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