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Contact Name
Dedi Junaedi
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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 2,235 Documents
Strategi Pemasaran dalam Meningkatkan Penjualan pada UMKM Zuana Rasa Alfiani Ayu Lestari; Citra Savitri; Syifa Pramudita Faddila
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 9 (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.v6i9.2630

Abstract

Zuana Rasa's income experiences increases and decreases or fluctuates. This fluctuating income is caused by the lack of implementing appropriate marketing strategies at Zuana Rasa. In order to increase her income, Zuana Rasa must have the right strategy. Zuana Rasa can determine the right marketing strategy by using SWOT analysis so that internal and external factors can be identified which are strengths, weaknesses, opportunities and threats. Therefore, a SWOT analysis is really needed to reduce the obstacles that occur by using the opportunities that exist at Zuana Rasa. The aim of this research is to analyze Zuana Rasa's strengths and weaknesses, so that it can identify opportunities and avoid threats from other competitors. This research uses SWOT analysis with qualitative descriptive research methods. Research data was obtained from primary and secondary data. The results of the research show that the Zuana Rasa Store is in quadrant I supporting an aggressive strategy with an environmental opportunity value of 1.4 and internal strength of 1.8, so the strategy that must be implemented is market growth, market development, product development and market penetration through innovation and development products, promotional development and implementing integrated strategies.
Analisis Kesiapan UMKM dalam Implementasikan SAK EMKM: Studi Kasus UMKM Mitra Alfamart di Karawang Resdita Fery Atikasuri; Rohma Septiawati; Ihsan Nasihin
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 9 (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.v6i9.2638

Abstract

The development of MSMEs is very important for the progress of the Indonesian economy, however, MSMEs face several obstacles in their development, such as not having employees who are experts in their fields and lack of knowledge about how to make financial reporting in accordance with applicable standards (SAK EMKM). The purpose of this study is to determine whether Alfamart's partner MSMEs in Karawang are aware of the issuance of SAK EMKM, have adequate human resources, accrual basis accounting recording system, and whether they have adopted the concept of a business entity. Six business actors who work with Alfamart partners are the subjects of observation, interviews, and documentation in this study, which uses descriptive qualitative research methodology. The data analysis method developed by miles and huberman is data collection, data reduction, data presentation and conclusion drawing. Six different informants were used in source triagulation used for data validity testing. The results of the study state that the majority of business actors who work with alfamart partners are not ready to implement SAK EMKM. This is due to the lack of understanding in the accounting recording system in order to make financial records based on SAK EMKM and not knowing the issuance of SAK EMKM, not having adequate human resources, the accounting recording system applied is still on a cash basis not accrual basis and adopts the concept of a business entity.
Analisa Pengendalian Persediaan Bahan Baku pada CV. Es Mitra Jaya Surabaya Luna Windianto; Wiwik Handayani
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 9 (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.v6i9.2643

Abstract

Manual data collection of raw materials causes inventory problems such as data collection errors, duplicate data, and warehouse loading processes that consume a lot of time. This research was conducted on a milktea boba frenchise company that is very maintaining quality. Raw materials are provided and arranged by the central company, the time of marking goods can only be ordered according to a predetermined schedule. By implementing the Qr-Code Scan system using the Scan-IT to Office application, the warehouse goods data collection process becomes more effective. The results of system implementation were evaluated using the PIECES method with an average satisfaction of 3.58 (SATISFIED) from the six domains tested. The results of the total cost calculation that have been carried out prove that the decrease in inventory costs using Material Requirement Planning (MRP) with the Economic Order Quantity (EOQ) method has decreased. The calculation carried out by the company shows the total inventory cost of Rp.32,346,426.25. After calculations using the MRP method, it decreased by Rp.1,460,780.23.
Pengaruh Brand Image dan Kualitas Produk Terhadap Keputusan Pembelian Iphone di Kota Karawang Faizal Hafiz Aria Huda; Citra Savitri; Syifa Pramudita Faddila
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 9 (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.v6i9.2650

Abstract

Customers' decisions to buy a product are largely influenced by product quality and brand image. One step in the evaluation process is the purchase decision, which requires customers to organize a tier list of products in their preferred tiers. This step in the evaluation process will arouse their interest in making a purchase. The aim of this research is to understand the influence of product quality and brand image on purchasing decisions. The purposive sampling method was used to select a sample of 96 people, and a questionnaire was used to collect data. For data processing, this research uses PLS (Partial Least Square) and other analysis methods, including descriptive analysis. The consequences of this research show that brand image and product quality influence the choice of purchasing an iPhone cell phone.
Pengaruh Akuntabilitas dan Transparansi Terhadap Kinerja Keuangan dengan Konsep Value for Money pada Dinas PUPR Kabupaten Bone Bolango Moh. Rizki Usman; Mattoasi; Victorson Taruh
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 9 (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.v6i9.2664

Abstract

The aim of this research is to determine the effect of accountability and transparency on financial performance with the Value for Money concept in the Bone Bolango Regency PUPR service, both partially and simultaneously. Type 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 Service Heads, Secretaries, Treasurers and all PUPR service employees of Bone Bolango Regency. The results of this research show that accountability and transparency towards financial performance with the Value for Money concept in the Bone Bolango Regency PUPR service have an effect both partially and simultaneously with a determinant value of 62.9% while the remaining 37.1% is explained by other variables not studied. in this research.
Pengaruh Kompetensi dan Independensi Terhadap Efektivitas Audit Internal Serta Dampaknya pada Tata Kelola Pemerintah yang Baik: Studi Pada Inspektorat Kota Gorontalo Sriwahyuni Yusup; Usman; Victorson Taruh
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 9 (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.v6i9.2678

Abstract

This research aims to determine the influence of competency and independence on the effectiveness of internal audit and its impact on good government governance (Study at the Gorontalo City Inspectorate). The type of method used in this research is a quantitative method with data collection techniques using primary data. The number of samples in this research is 56 samples in 2020-2022. The tool used in this research uses Path Analysis.The results of this research show that competence and independence have a positive and significant effect on the effectiveness of internal audit through good government governance.
Pengaruh Pengungkapan Emisi Karbon Terhadap Harga Saham pada Rumah Sakit yang Terdaftar di Bursa Efek Indonesia Periode Tahun 2019-2023 Fauzi, Alamin; Nusa Bangsa, Ikrar; Ramadhan, Yanuar
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 9 (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.v6i9.2680

Abstract

This research aims to determine the effect of carbon emissions disclosure on hospital share prices listed on the Indonesia Stock Exchange in 2019-2023. The method used in this research is quantitative descriptive. The sample used in the research was 6 hospitals with a research data period of 5 years, namely 2019-2023. The data analysis techniques used are descriptive analysis, simple linear regression analysis, and hypothesis testing. The research results show that carbon emission disclosure has a positive and insignificant effect on the share prices of hospitals listed on the Indonesia Stock Exchange for 2019-2023.
Pengaruh Kepemimpinan Transformasional, Efikasi Diri, dan Keseimbangan Kehidupan Kerja Terhadap Kinerja Karyawan di CV. Andi Offset Yogyakarta Giovani Grace; Didik Subiyanto; Nala Tri Kusuma
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 9 (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.v6i9.2692

Abstract

Abstrak: Penelitian ini bertujuan untuk mengetahui pengaruh kepemimpinan transformasional, efikasi diri, dan keseimbangan kehidupan kerja terhadap kinerja karyawan di CV. Andi Offset Yogyakarta. Penelitian ini menggunakan metode kuantitatif, dan populasinya adalah seluruh karyawan yang bekerja pada CV. Andi Offset. Teknik pengambilan sampel menggunakan sampel jenuh pengumpulan data dilakukan dengan cara observasi dan menyebar kuesioner. Hasil penelitian mengungkapkan bahwa kepemimpinan transformasional berpengaruh positif dan signifikan terhadap kinerja karyawan, efikasi diri tidak berpengaruh terhadap kinerja karyawan, dan keseimbangan kehidupan kerja tidak berpengaruh signifikan terhadap kinerja karyawan. Implikasi yang dapat diberikan dari penelitian ini adalah hasil ini dapat digunakan oleh manajer dan pimpinan perusahaan untuk membuat rencana yang dapat meningkatkan kinerja karyawan mereka. Misalnya, mereka dapat menggunakan temuan ini untuk mengembangkan program kesejahteraan karyawan untuk membantu mencapai keseimbangan kehidupan kerja yang lebih baik atau pelatihan manajer untuk meningkatkan kemampuan mereka dalam kepemimpinan transformasional. Kata Kunci: Kepemimpinan Transformasional, Efikasi Diri, Keseimbangan Kehidupan Kerja, Kinerja Karyawan.
Pengaruh Self-Efficacy, Tekanan Ketaatan, Kompleksitas Tugas dan Pengalaman Auditor Terhadap Audit Judgment pada BPK RI Perwakilan Provinsi Jawa Timur Nafila Maradipta; Oryza Tannar
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 9 (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.v6i9.2706

Abstract

The research aims to know the impact of self-efficacy, obedience pressure, task complexity and auditor’s experience to audit judgment and was conducted at the BPK Representative of east java. using a quantitative approach and involved a sample of 62 auditors selected through basic purposive sampling and Slovin formula. Data analysis relied on Partial Least Square (PLS) software. The result of this research reveal that self-efficacy and auditor’s experience is have a positive effect to audit judgment. This is because an auditor who has a good level of self-confidence and experience will find it easier to face existing challenges. Meanwhile obedience pressure and task complecity has no effect to audit judgment. This is because an auditor, when feeling under pressure or facing a variety of tasks, always maintains his independence. Because in the State Financial Audit Standards relating to audit work, they must be free in attitude, mentality and appearance from personal and organizational interference that can affect their independence.
Pengaruh Corporate Governance, dan Karakteristik Perusahaan Terhadap Kinerja Keuangan Perusahaan: Studi pada Perusahaan Barang Konsumen Primer Sub Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2022 Rini Astuti; Lukman Pakaya; Muzdalifah
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 9 (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.v6i9.2723

Abstract

This research aims to find out how much influence corporate governance and company characteristics have on the financial performance of food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange in 2019-2022. Sample selection was carried out using purposive sampling to obtain eighteen companies that met the requirements as samples. The data used in this research is secondary data in the form of financial reports obtained through the Indonesia Stock Exchange (IDX) with a total of 72 financial reports observed. This research uses multiple linear regression statistical methods in the IBM SPSS Statistics 22 application. The results of this research show that: (1) corporate governance has a positive and insignificant effect on financial performance, (2) company characteristics have a positive and significant effect on the company's financial performance, and (3) simultaneously corporate and company characteristics have a positive and significant effect on the financial performance of manufacturing companies in the food and beverage sub-sector, with a coefficient of determination value of 7.9% while the remaining 92.1% is influenced by other factors not included in this research.

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