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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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Analisis Perbandingan Pengenaan Pajak Penghasilan Final Dan Perhitungan Pajak Penghasilan Non Final Pada UMKM: Studi Kasus Pada Cv Xyz Di Kabupaten Karawang Seli Marlina; Lilis Lasmini; Fista Apriani Sujaya
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.v6i10.2959

Abstract

This research was conducted to make a comparison between the imposition of non-final tax and final tax in calculating corporate income tax on CV. XYZ for research materials in its calculations uses data in 2022. The research method in this article is to use descriptive qualitative research, based on the phenomenon being studied and interviews with research sources. From this research it can be concluded that when calculating Non-Final Income Tax on CV. XYZ the resulting value is smaller than the Final Income Tax calculation on CV. XYZ, this difference shows that although Final PPh is greater than Non-final PPh, in terms of the rules and calculations of Final PPh it is simpler. And also the Final Income Tax calculation is more efficient even though the tax value is greater.
Peran Wajib Pajak Kendaraan Bermotor Atas Kebijakan Pemutihan Pajak dan Pajak Emisi Karbon di Kabupaten Karawang Tania Meilani; Lilis Lasmini; Fista Apriani Sujaya
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.v6i10.2960

Abstract

Tax whitening policies and motor vehicle carbon emission policies are one of the things that need to be considered, where the tax whitening policy must be seen as to the effectiveness of the policy and the carbon emission tax must be structured so that it can be accepted by the public. This research was conducted with the aim of knowing, analyzing and explaining the tax whitening policy and vehicle carbon emissions tax policy in Karawang Regency. This research uses a qualitative research approach with descriptive analysis methods. Research data was taken through field observations, interviews and literature studies. Based on the results and discussion, it was found that the effectiveness of the Vehicle Tax Reduction Program in Karawang, which is carried out regularly every year and socialization is carried out through various media, has succeeded in creating enthusiasm and community participation. This positive response can be seen from the increase in tax revenue and active taxpayer participation during the tax whitening period. If the vehicle carbon emissions tax policy is implemented in Karawang Regency, it has the potential to reduce pollution levels by 10%. However, taxpayers have had little response to this policy because it will increase the amount of responsibility for paying vehicle tax. The conclusion confirms that the tax whitening program is effective in achieving tax revenue objectives and stimulating community participation. The carbon emissions tax policy still needs to be thoroughly disseminated to the public so that the main objectives of the policy are conveyed well.
Pengaruh Brand Equity, Kepedulian Merek dan Personalitas Brand Terhadap Loyalitas Pelanggan Melalui Kepuasan Konsumen Sebagai Variabel Intervening: Studi pada Konsumen Kopi Kenangan Sidoarjo Ariiq Elmo Lavansa; Nurul Azizah
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.v6i10.2987

Abstract

This research aims to determine and analyze the influence of brand equity in the Kopi Kenangan brand on customer loyalty. The method used in this research uses a qualitative method which uses an approach that collects, analyzes and interprets data in the form of numbers or measurable data. With the findings that have been investigated through the process starting from the data collection stage, the data processing process, until reaching the data analysis stage, researchers can conclude that brand equity partially has an insignificant and positive influence on loyalty.
Pengaruh Store Atmosphere dan Kualitas Produk Terhadap Kepuasan Pelanggan pada Eiger Adventure Flagship Store Merr Surabaya: Studi pada Eiger Adventure Flagship Store Merr Surabaya Laurentina Kurniasari; Ety Dwi Susanti
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.v6i10.2989

Abstract

This research aims to determine and analyze the influence of store atmosphere on customer satisfaction at the Eiger Adventure Flagship Store Merr Surabaya. The method used is a quantitative research method which has a positivist philosophy, used in research on certain populations or samples, sampling techniques are generally carried out randomly, data collection uses research instruments, quantitative or statistical data analysis aims to test predetermined hypotheses. With the results of this research, there is high customer satisfaction with Eiger Adventure Flagship products at the Merr Surabaya Store for Eiger product users because of the Store Atmosphere and Product Quality which makes consumers feel satisfied with Eiger products. So it is hoped that in the future Eiger will be able to maintain and continue to improve product quality so that consumers do not feel disappointed with Eiger products and also the Eiger store will still be able to maintain and also renew the store atmosphere that has been implemented now because from the results of this research almost all respondents like the atmosphere of the Eiger store. Because with quality products and a pleasant store atmosphere, it will create customer satisfaction with a feeling of satisfaction felt by customers, so customers will become loyal to the Eiger brand.
Pengaruh Brand Awareness, Asosiasi Merek, Persepsi Kualitas dan Persepsi Harga Terhadap Keputusan Pembelian Kosmetik Wardah.: - Farah Almas Fadilah; Arini Hidayah; Naelati Tubastuvi; Totok Haryanto
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.v6i10.2990

Abstract

This research aims to investigate the impact of Brand Awareness, Brand Association, Perceived Quality and Perceived Price on Wardah cosmetic purchasing decisions among the general public in Purwokerto, using non-probability sampling techniques and involving 124 respondents.  The research variables include four independent variables, namely the influence of Brand Awareness, Brand Association, Perceived Quality, Perceived Price Qualityice one dependent variable, namely purchasing decisions.  The method used in this research is quantitative research and distributing questionnaires to representative respondents, namely respondents who have used Wardah products and live in Purwokerto.  This questionnaire technique uses a Likert scale and distributes the questionnaire online via Google Form.  Because the population in this study is unknown.  In this research, determining the sample size refers to Roscoe's research.  The research method used is multiple linear regression analysis, with data processing carried out using IBM SPSS 26 Statistics. The research results show that Brand Awareness and Perceived Price have a positive influence on purchasing decisions, while Brand Association and Perceived Price have a negative influence on purchasing decisions.
Strategi Promosi Melalui Pemanfaatan Media Sosial Instagram dalam Upaya Meningkatkan Volume Pengunjung: Studi pada D’livia Salon and Spa Surabaya Kinanthi Nur Afifah Anastasya Rusmawan; Siti Ning Farida
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.v6i10.2991

Abstract

This research uses descriptive research with a qualitative approach. This research aims to better explain promotional strategies through the use of Instagram social media in an effort to increase the volume of visitors to D'Livia Salon and Spa using the SWOT analysis method. The strategy carried out by D'Livia Salon n Spa Surabaya is considered good because the SWOT analysis of D'Livia Salon and Spa is located in quadrant I, namely by implementing an aggressive strategy. An aggressive strategy is producing a plan that requires strength to become an opportunity. This shows that D'Livia Salon and Spa has internal strengths that can be utilized to seize existing opportunities so that it can increase turnover and be able to compete in the business world in the beauty sector. When the application is successful, it results in an increase in the company's sales or income due to the increase in the number of visitors. According to the results of the analysis made using IFAS and EFAS while doing business, D'Livia Spa and Salon's strengths were given 2.20 points and its weaknesses were given 0.0.67 points. Dangers. received a total of 0 points. 64 and Opportunity received 2.37 points. According to the effects of the SWOT line, D'LiviaSalon and Spa is in the I quadrant with the value of (XY)(1.53:1.73) using aggressive planning. It requires the power of luck, which is the hardest way.
Pengaruh Influencer Marketing dan Kualitas Produk Terhadap Brand Awareness Produk Scarlett Whitening: Studi Kasus pada Pengikut Akun Scarlett Whitening di Aplikasi Tiktok Talenta Aulia Moekti; Ety Dwi Susanti
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.v6i10.2992

Abstract

This research aims to determine and analyze the influence of influencer marketing and product quality simultaneously on brand awareness of Scarlett Whitening products among followers of the Scarlet Whitening account on the TikTok application. In this research, the type used is quantitative research. This quantitative object emphasizes the analysis of data in the form of numerical or numbers processed using statistical methods to determine the influence of one variable on other variables. With the results of this research which shows how brand awareness of Scarlett Whitening products has increased among followers of the Scarlett Whitening account on the TikTok application (2023) due to the influence of many influencers who provide content that is interesting, good, unique and in line with the values ​​provided by the brand, consumers will more interested in reviewing it and even sharing it so that the reach given will be wider, thus influencing brand awareness of Scarlett Whitening. Of course, brand awareness itself has the aim of making the brand a leading product or top of mind product so that it will be easily recognized by consumers and increase sales of Scarlett Whitening.
Pengaruh Gaya Kepemimpinan, Karakteristik Individu dan Motivasi Terhadap Kinerja Karyawan CV Adi Farm Mlonggo Jepara Heni Pramudita; Lie Liana
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.v6i10.2993

Abstract

This research aims to analyze the influence of leadership style, individual characteristics and motivation on employee performance. The population in this study was 170 employees of CV Adi Farm Mlonggo Jepara. The sampling technique in this research used purposive sampling with the criteria of respondents being permanent employees who had a minimum work period of 1 year. The number of samples in this study was 80 respondents using Roscoe's theory. The data analyzed is primary data with data collection methods through questionnaires distributed to respondents. The data processing results obtained in this research include respondent descriptions, variable descriptions, validity tests, reliability tests, F tests, coefficient of determination tests (R²) and hypothesis tests. The results of this study show that leadership style has no effect on employee performance, individual characteristics have a negative and significant effect on employee performance and motivation has a positive and significant effect on employee performance.
Evaluasi Pengelolaan Keuangan Desa di Desa Dumati Kecamatan Telaga Biru Herlina Pakaya; Sahmin Noholo; Lukman Pakaya
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.v6i10.3014

Abstract

This study aimed to evaluate village financial management in Dumati Village, Telaga Biru Subdistrict, based on the principles of transparency, accountability, participation, orderliness, and budgetary discipline. The research employed a descriptive approach, where the data analysis technique used was qualitative analysis. The data collection techniques used were interviews and documentation. Thus, in reference to the results of the interviews and documentation, they were compared using indicators in accordance with the Ministry of Home Affairs No. 20 of 2018. The research findings revealed that the Dumati Village government's financial management adheres to Pemdagri No. 20 of 2018, which mandates transparent, accountable, participatory, orderly, and disciplined budgets that meet all indicators. Also, the management was very effective, so it was sufficient and beneficial for the community.
Pengaruh Kompetensi Sumber Daya Manusia Terhadap Kualitas Laporan Keuangan di Badan Keuangan Pemerintah Daerah Provinsi Gorontalo Rizki Karim; Amir Lukum; Nurharyati Panigoro
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.v6i10.3015

Abstract

The financial statements of regional governments play a crucial role in creating accountability for local governments. Therefore, high-quality regional financial statements are needed as they can serve as a reference for policy-making and have a high level of quality for their users. This research aims to determine the influence of human resource competence on the quality of financial statements. This research employs descriptive quantitative. The sampling technique employed is purposive sampling. This research uses primary data collected by distributing questionnaires to 40 respondents involved in statement management. The data analysis technique used is simple linear regression analysis. The results indicate that human resource competence has a positive and significant influence on the quality of financial statements at the Regional Financial Agency of Gorontalo Province.

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