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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 2,235 Documents
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Pengaruh Corporate Governance, Kinerja Keuangan, dan Ukuran Perusahaanterhadap Pengungkapan Sustanbility Reporting: Studi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2021 Ira Suryani; Yanti; Awaliawati Rachpriliani
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.v6i10.2866

Abstract

The aim of this research is to analize corporate governance, financial peformance and company size in sustainability reports. This research uses quantitathive methods. Data collection uses annual reports and sustainability reports of manufacturing companies listed on the Bursa Efek Indonesia (BEI) and aslo sustainability report for 2019-2021. Purposive sampling technique was used for sampling. The data was analyzed by testing. Inner model, outer model and hypothesis testing using SmartPLS version 3.0 software. The study results show that corporate gevornance and financial performance have a significant effect on sustainability report disclosure, while company size does not affect sustainability report disclosure.
Persepsi Nasabah Terhadap Penerapan Mobile Banking dalam Meningkatkan Pelayanan dengan Menggunakan Metode Technology Acceptance Model: Studi Kasus Bank Rakyat Indonesia Unit Simpong Kota Luwuk, Sulawesi Tengah Safira Nindita Datu Adam; Tri Handayani Amaliah; Ayu Rakhma Wuryandini
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.v6i10.2871

Abstract

This research aims to determine customer perceptions regarding the application of mobile banking in improving bank services. This research method uses quantitative descriptive research methods and uses the Technology Acceptance Model (TAM) theory. The data collection method is carried out by distributing questionnaires online (google form) and documentation in the form. The location of this research is BRI Simpang Unit, Luwuk Banggai, Central Sulawesi. The results of the research show that: 1) Customer perceptions have an influence on improving the services of Bank Rakyat Indonesia Simpang Unit Luwuk City, Central Sulawesi. Thus, the better the perception given by customers, the more it will support the improvement of services at Bank Rakyat Indonesia Simpang Unit Luwuk City, Central Sulawesi; 2) Customer perceptions influence the implementation of mobile banking at Bank Rakyat Indonesia Simpang Unit, Luwuk City, Central Sulawesi. Thus, the better the perception given by customers, the more it will encourage them to use service applications via mobile banking from Bank Rakyat Indonesia Simpang Unit Luwuk City, Central Sulawesi; 3) The implementation of mobile banking has an effect on improving the services of the Bank Rakyat Indonesia Simpang Unit, Luwuk City, Central Sulawesi. Thus, the higher the number of customers who use mobile banking for financial transactions, the more it will reflect the improvement in the service quality of Bank Rakyat Indonesia Simpang Unit Luwuk City, Central Sulawesi; 4) The implementation of mobile banking is able to mediate the influence of customer perceptions on improving services at Bank Rakyat Indonesia Simpang Unit, Luwuk City, Central Sulawesi.
Pengaruh Pengetahuan, Sikap, dan Norma Subjektif terhadap Keputusan Pembelian Kosmetik Perawatan Wajah Berlabel Halal pada Mahasiswa/i di Jawa Barat: Halal Industry Miskal, Miskal Kholiq; Anita Priantina
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.v6i10.2892

Abstract

This study aims to investigate the factors affecting the purchasing choices of halal-certified facial care cosmetics, specifically focusing on the roles of knowledge, attitude, and subjective norm. The participants in this research are students residing in West Java who actively use halal-certified facial care products. Data collection is carried out through online surveys, gathering responses from a total of 100 participants. Hypothesis testing is performed utilizing Smart PLS 3.0 software. The findings reveal that both attitude and knowledge exhibit significant impacts on purchasing decisions, whereas subjective norm does not demonstrate a significant influence on these decisions.
Pengaruh Kualitas Pelayanan dan Fasilitas Terhadap Kepuasan Pelanggan di Toko Kamila Grosir Karawang Soraya Widitasari; Puji Isyanto; Neni Sumarni
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.v6i10.2920

Abstract

The research was conducted with the aim of identifying the impact of service quality and facilities on the level of customer satisfaction at the Kamila Grosir Karawang store. The research method used was quantitative using a purposive sampling technique, and involved a sample size of 98 respondents who were customers who had visited or shopped at the shop. The analysis was carried out using multiple linear regression using the f test and t test, and a relevant level of 5%. The research results show that service quality is influenced and relevant to customer satisfaction, as well as facilities that have a relevant influence on customer satisfaction at the Kamila Grosir Karawang store. Apart from that, the quality of service and facilities simultaneously influences and is relevant to customer satisfaction at the Kamila Grosir Karawang store. It can be concluded from this research that the quality of service and facilities are mutually influenced by customer satisfaction at the Kamila Grosir Karawang store. There is an implication that maintaining consistency in service quality and providing services that meet customer needs can contribute to forming loyalty. Customers who feel valued and comfortable during the shopping process are more likely to remain loyal to the business.
Analisis Pengaruh Kualitas Pelayanan dan Kualitas Produk Terhadap Kepuasan Pelanggan di Resto Kita Karawang Dini Oktaviani; Puji Isyanto; Neni Sumarni
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.v6i10.2921

Abstract

The aim of the research was to obtain an in-depth understanding of the influence of service quality and product quality on the level of customer satisfaction at Resto Kita Karawang. This research uses quantitative methods in its research methodology. Using a questionnaire to collect and analyze data from customers who meet the criteria of having made at least two purchases from Resto Kita Karawang. And involving 96 respondents as research samples selected through a purposive sampling method. The analysis was carried out using multiple linear regression analysis. The results of the research show that customer satisfaction is influenced by service quality and product quality at Resto Kita Karawang. These results can be understood from the calculations that have been carried out which show that the variables of service quality and product quality have great value in customer satisfaction. Resto Kita Karawang needs to focus on improving its quality and maintaining this quality to strengthen customer satisfaction. There are implications that by always being consistent in maintaining customer satisfaction and always maintaining quality, it can create a high sense of loyalty.
Pengaruh Pengetahuan Perpajakan terhadap Kepatuhan Wajib Pajak Orang Pribadi dengan Kesadaran Wajib Pajak sebagai Variabel Mediasi Mita Melinda; Eko Wahjudi
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.v6i10.2945

Abstract

Taxes are mandatory contributions for citizens that are given to the state without receiving direct compensation and are used by the government for the prosperity of the people. One type of tax is income tax. To increase taxpayer compliance, taxpayers must have high tax knowledge and awareness. This research aims to examine the influence of tax knowledge on taxpayer compliance, tax knowledge on taxpayer awareness, taxpayer awareness of taxpayer compliance, and taxpayer awareness is able to mediate the influence of taxpayer knowledge on taxpayer compliance. This research used a sample of 95 respondents with Structural Equation Model (SEM) analysis. The results of the research show that tax knowledge has no effect on taxpayer compliance, tax knowledge has an effect on taxpayer awareness, taxpayer awareness has an effect on taxpayer compliance, and taxpayer awareness is able to mediate the effect of tax knowledge on taxpayer compliance.
Evaluasi E-Peken Sebagai Inovasi Pelayanan Publik Bidang Ekonomi Dalam Memberdayakan Pelaku Usaha Mikro Kecil Menengah di Kota Surabaya Ananda Dwi Firdaus; Annisa Ika Putri; Sindy Mahrani; Rachmad Dwi Prasetyo; Rayhan Vira Puspita; Rosyidatuzzahro Anisyukurillah
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.v6i10.2946

Abstract

The development of technology and information is very popular among entrepreneurs.  In developing MSMEs in Surabaya City, the Surabaya City Government created the E-Peken Application Innovation. But on the other hand, this application still requires improvement and development in terms of the performance of functions and application features so that the application performance runs better and can create a sense of comfort in use by MSMEs players. Not only in terms of applications, the Surabaya City government also needs to evaluate the policy of encouraging ASN and OPD to shop at the E-Peken Application. This study aims to analyze and examine the evaluation of E-Peken as an economic public service innovation in raising the potential of Micro, Small and Medium Enterprises in Surabaya City. The research approach uses a qualitative descriptive method. Data were collected through interviews with informants selected by purposive sampling, field observations, and documentation. The results of this study are 1) Effectiveness, in this case in this case the existence of E-Peken can change and move the motivation of MSMEs actors to join the E-Peken platform 2) Efficiency, in this case the implementation of E-peken has been optimal in providing services despite the lack of socialisation at the beginning of making E-Peken 3) Adequacy, in this case the application of the E-Peken application has been good in achieving goals with the creation of E-Peken. 4) Evenness, this E-Peken platform has been socialized to the people of Surabaya City and can reach the target group.5) Responsiveness, in this case the practice of E-Peken users is very satisfied with the existence of E-Peken because it can reach various groups 6) Accuracy, in this case E-Peken has succeeded in being able to improve public services. Although sometimes it is not optimal because there are sellers who are not MSMEs  players but enter their merchandise catalogs into the E-Peken application. In general, it can be concluded that the existence of the E-Peken platform is very helpful for MSMEs players to market their products and make their turnover increase.
Pengaruh Gender Diversity dan Firm Size Terhadap Financial Distress pada Perusahaan Sektor Tekhnologi yang Terdaftar di Bursa Efek Indonesia Periode 2019-2023 Miriyati A. Husain; Yayu Isyana Pongoliu; Idham Masri Ishak
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.v6i10.2949

Abstract

This research aims to find out how much influence gender diversity and company size have on financial distress in technology companies listed on the Indonesian Stock Exchange (BEI). Using a purposive sampling technique from a population of 47 companies with a sample of 15 companies that met the research criteria. The analytical method used is logistic regression analysis using the IBM SPSS 26 application as a statistical and hypothesis testing tool. The results obtained from this research indicate that the variables gender diversity and company size do not simultaneously influence financial distress. Meanwhile, the gender diversity variable partially does not have a significant effect on financial distress, where this company relies more on focusing on improvement by carrying out good performance management by presenting the potential of each existing board. With diversity, it can make the company work together, both with women and men. man. man. To achieve company survival. Meanwhile, partial company size does not have a significant effect on financial distress because companies that have large total assets can make it easier for the company to continue to develop and prove that the company has good performance in achieving its goals. The large total assets owned by the company can make it possible for this to happen. the incidence of bankruptcy is very small.
Kepemilikan Institusional, Komite Audit, Komisaris Independen, Kualitas Audit, dan Ukuran Perusahaan pada Tax Avoidance Dhea Azella Cahyani; Faizal Satria Desitama
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.v6i10.2950

Abstract

The phenomenon of Panama paper case involving Indonesian companies prove the existence of tax avoidance practices. This study aims to determine the effect of institutional ownership, audit committee, independent commissioner, audit quality, and company size on tax avoidance. the energy, property & real estate, and infrastructure sectors that are listed on the IDX in 2018-2022 make up the study’s population. 168 samples were selected for this study based on sample criteria. In this study, the technique of data analysis employed was multiple linear regression analysis. This study shows that institutional ownership, audit committee and audit quality have a positive effect on tax avoidance, and company size has a negative effect on tax avoidance. The adjusted R Square value is 21 percent, the remaining 79 percent is explained by other variables.
Analisis Implementasi Pengelolaan Keuangan Desa di Desa Modo Rahmadani Raukang; Rio Monoarfa; Mahdalena
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.v6i10.2953

Abstract

This research aims to analyze the implementation of Village financial management in Modo Village which includes the Planning, Implementation, Administration, Reporting and Accountability stages because there are indications that village financial management is not in accordance with Minister of Home Affairs Regulation Number 20 of 2018. The data analysis used in this research is a descriptive qualitative approach. Data collection methods were carried out by means of observation, interviews and documentation. Data validity testing was carried out using triangulation techniques. The research location is in Modo Village, Bukal District, Buol Regency. The results of this research indicate that financial management in Modo Village has been carried out based on Minister of Home Affairs Regulation Number 20 of 2018. In its implementation, financial management in Modo Village at the administration and accountability stage has not been in accordance with Minister of Home Affairs Regulation Number 20 of 2018. However, at this stage planning, implementation and reporting are in accordance with Minister of Home Affairs Regulation Number 20 of 2018.

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