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Dedi Junaedi
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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
Analisis Implementasi Continuous Auditing pada Inspektorat Kabupaten Gorontalo Alya Nurlail Mudeng; Rio Monoarfa; Usman
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.v6i10.3090

Abstract

This digitalization progress affects the accounting process which also has an impact on the audit process. New technologies that help lighten the audit work are starting to emerge, one of which is continuous auditing which has the concept of real-time audit testing without disrupting the company's operational processes and reducing the time lag between the initial report and the audit result report. The achievement of the APIP capability of the Gorontalo Regency area has reached level 3, meaning that it is able to manage risks and is able to provide early warnings. However, in reality there is a phenomenon of corruption cases in Gorontalo Regency with a not insignificant number. Therefore, this study aims to determine how Continuous Auditing is implemented at the Gorontalo Regency Inspectorate. This research method uses a qualitative method with a descriptive approach. There are 2 informants in this study. In this study, data was collected using observation, interview, and documentation techniques. The results of this study indicate that the Gorontalo Regency Inspectorate has implemented Continuous Auditing in village financial management, namely in the form of Siswaskeudes (Village Financial Supervision System).
Analisis Pengembangan Karier Pegawai Pada Badan Narkotika Nasional (BNN) Kota Gorontalo: Studi pada Badan Narkotika Nasional (BNN) Kota Gorontalo Robiyati Podungge; Valentina Monoarfa; I Nengah Agus Eka Sanjaya
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.v6i10.3109

Abstract

This research aims to see how employees' careers develop at the Gorontalo City Narcotics Agency. The research method used in this research is a descriptive qualitative method. The data used is primary data obtained from interviews with 3 informants. Data analysis in this research uses an interactive model, namely data obtained from interviews, field notes and documentation, by organizing data into categories, describing it into units, synthesizing it, arranging it into patterns, choosing what is important and what is important. will be studied, and make conclusions so that they are easily understood by yourself and others. The results of the research show 1) Career development for Gorontalo City BNN employees are given the opportunity to take part in education and training that is appropriate to the scientific field and also the needs of the BNN organization to strengthen the organization and also improve the work skills of employees at Gorontalo City BNN, 2) Employees at City BNN Gorontalo is given the same opportunity and opportunities in the promotion process by paying attention to employee performance based on the regulations that apply to employees which are carried out objectively and transparently by fulfilling a sense of justice in accordance with the criteria and requirements. 3) Key role in employee career development at BNN Gorontalo City is the leader of the organization other than the individual employee himself, and 4) The obstacles faced by the Gorontalo City BNN in developing the career of its employees are limited human resources, opportunities, unclear career paths and limited achievements.
Pengaruh Service Quality terhadap Repurchase Intention melalui Customer Satisfaction: Perspektif Penumpang Lion Air Nur Aminah; Dewi, Citra Kusuma
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.v6i10.3117

Abstract

The development of air transportation in Indonesia is increasingly rapid, and low-cost airlines (low-cost carriers) dominate the market share of domestic airline passengers in Indonesia. Lion Air is one of the leading low-cost airlines (LCC), which has a high number of passengers. This research aims to test the influence of service quality on customer satisfaction, service quality on repurchase intention, and the relationship between service quality on repurchase intention which is mediated by customer satisfaction. The research methodology used is descriptive-quantitative causality. The data analysis technique uses structural equation modeling with partial least squares (SEM-PLS) with SMARTPLS 3 software. The results of hypothesis testing show that service quality (PV, RD, SI) has a statistically significant influence on customer satisfaction and also state that service quality (EC, SA) does not have a significant influence statistically on customer satisfaction. Service quality has a direct impact on the likelihood of customers making repeat purchases, just as customer satisfaction also influences the likelihood of repeat purchases. Customer satisfaction is influenced by service quality, which in turn influences repurchase intentions.
The Impact of Ambiet Factors on Consumer Purchase Decisions (KKV Offline Store): Business Azila, Nur Azila; Afif Zaerofi
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.v6i10.3210

Abstract

The rise of globalization and the increasing dominance of information technology have ‎transformed the paradigm for business success. Infrastructure is no longer the sole foundation for ‎entrepreneurs. Instead, the economic landscape now places greater emphasis on intangible assets ‎such as intellectual capital. This includes elements like market perception, interpersonal ‎relationships, company ethos, brand reputation, patents, trustworthiness, strategic vision, and ‎specialized expertise. In this evolving economic environment, these intangible factors play a ‎pivotal role in determining the competitiveness and prosperity of businesses. This research uses ‎quantitative research methods and approaches. Data is collected through random sample ‎distribution of questionnaires to respondents. The respondents of this study are offline store ‎KKV visitors. In this study, ambient temperature are predictors that have significant correlations ‎and ‎influence, contributing to 43.8 percent of variance in customers purchase decisions.‎
Peran Moderasi Komisaris Independen Terhadap Firm Attributes dan Penghindaran Pajak: Studi Empiris Perbankan di Indonesia Anggraeni, Silvia Arvina; Mardi; Dwi Kismayanti Respati
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.v6i10.3240

Abstract

This study aims to analyze how leverage and capital intensity ratios affect tax avoidance practices, with independent commissioners acting as a moderating factor. This research applies a quantitative approach to secondary data with documentation techniques and literature review. The population in the study consisted of banking sub-industry companies available on the Indonesia Stock Exchange since 2020-2022. The sample calculation applies purposive sampling technique with a total sample of 84 companies. The analysis method applied in the study is through panel data regression analysis techniques from moderated regression analysis analyzed on E-Views 12 student lite software. The results obtained from this study have shown that leverage and capital intensity ratio have a positive and significant effect on tax avoidance. Furthermore, independent commissioners weaken the influence of leverage on tax avoidance, while not being able to moderate the capital intensity ratio for tax avoidance of industrial companies in the banking sub-sector on the Indonesia Stock Exchange.
Pengaruh Social Media Marketing Melalui Aplikasi Twitter dan Weverse Terhadap Purchase Intention dan Brand Loyalty: Studi Kasus pada Pembelian Album Fisik Kpop Boygroup Treasure Aklin Nindya Patricy; Saputri, Marheni Eka
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.v6i10.3248

Abstract

The K-Pop entertainment industry is experiencing fiercer competition due to the rapid development of the genre, which has been aided by technological advancements. Due to its large population, particularly among teens and young adults, Indonesia is the primary target market. YG Entertainment's Treasure, a 10-members South Korean boy band, came in fourth place among its rivals in terms of album sales. The purpose of this study is to identify how far the influence of social media marketing through the Twitter and Weverse applications on purchase intention and brand loyalty in purchasing Treasure boy group albums. The research method used is quantitative with a descriptive approach, using non-probability sampling techniques with a total of 385 respondents. Data collection was done by distributing questionnaires to Treasure fans in Indonesia. Data analysis was carried out using the SEM-PLS method with the help of the SmartPLS 4.1 software application. The results showed that social media marketing has a positive and significant impact on brand loyalty with a to value of 3.957 > ta value of 1.649. In addition, social media marketing has a positive and significant influence on purchase intention, and purchase intention has a positive and significant influence on brand loyalty. This research shows that social media marketing has a positive and significant effect on brand loyalty through the intervening variable of purchase intention in the case study of purchasing Treasure boy group physical albums.
Pengaruh Kemampuan Digital dan Kualitas Layanan Elektronik Terhadap Minat Beli Melalui E-Commerce Shinta Khairunnisah; Afif Zaerofi
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.v6i10.3252

Abstract

Currently, the world is experiencing rapid changes with the advent of the Fourth Industrial Revolution. Digital technology is rapidly developing worldwide, including in Indonesia. Technological advancements have permeated all human activities, including the business world, through innovations in electronic commerce, commonly known as e-commerce. This research uses descriptive quantitative research methods and approaches. The study employs Partial Least Squares-SEM as a tool to analyze data obtained from distributed questionnaires. Data was collected through random sampling distribution of questionnaires to respondents, specifically students in Bogor who have shopped on e-commerce platforms. The results of this study indicate that the variable of digital capability has a positive and significant effect on purchase intention, as evidenced by an Original Sample value of 0.152 and a P-value of 0.027 < 0.05. Additionally, the quality of electronic services has a positive and significant effect on purchase intention, as seen from an Original Sample value of 0.640 and a P-value of 0.000 < 0.05.
Implementasi Peningkatan Kerja Sama Tim, Work Life Balance, Trasformational Leadership Terhadap Kinerja Karyawan: Studi pada Karyawan PT. Pegadaian Cabang Sukabumi Ria Mulvianti; Dicky Jhoansyah; Resa Nurmala
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.v6i10.3254

Abstract

In the era of globalization, the role of human resources for companies is becoming increasingly important, human resources determine the survival of the company. Human resources aim to develop the company. Pegadaian is a State-Owned Enterprise (BUMN) which has the status of a People's Credit institution with a Community Savings system to be able to meet needs to be effective. The aim of this research is to determine the implementation of teamwork, work life balance, transformational leadership on employee performance at PT. Sukabumi branch pawn shop. The method used in this research is a quantitative method with a descriptive approach. The sample in this study was 33 samples who were employees of PT. Pegadaian Sukabumi Branch using saturated sampling technique. Data was obtained through a research questionnaire distributed to all samples containing 20 statements regarding the variables of teamwork, work life balance, transformational leadership and employee performance, using an Ordinal measurement system. The data obtained was carried out various tests such as validity tests and reliability tests, classic assumption tests and then analyzed using SPSS 26 software testing. The results of the research showed that there was a significant influence between the variables of teamwork and work life balance on employee performance, but there were negative results for the variables. Transformational leadership on employee performance.
Pengaruh Tambahan Penghasilan Pegawai dan Gaya Kepemimpinan terhadap Disiplin Kerja Aparat Sipil Negara Bagian Umum Sekretariat Daerah Kota Prabumulih M Rizki Ramadhan; Yos Karimudin; Zunaidah
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.v6i10.3257

Abstract

This study aims to determine the effect of Additional Employee Income and Leadership Style on the Work Discipline of the General State Civil Apparatus of the Prabumulih City Setda. The population is the entire Civil Apparatus of the General State of Setda Kota Prabumulih which amounts to 40 people. Sampling using saturated sampling. The study used primary data obtained through questionnaires. Using multiple linear regression analysis methods and using SPSS release 24 software as an analysis tool. The results showed that Additional Employee Income and Leadership Style had a positive and significant effect on the Work Discipline of the General State Civil Apparatus of the Prabumulih City Setda simultaneously.
Implementasi Analisis SWOT dalam Strategi Pemasaran Produk Si Nahdik (Simpanan Amanah Pendidikan) Pada KSPPS BMT Amanah Nusa Wedelan Muhammad Khoirul latif; Ahmad Fauzan Mubarok
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.v6i10.3263

Abstract

Purpose- The purpose of this study is to make decisions on the marketing strategy of SIRADIK products at KSPPS BMT Amanah Nusa Wedelan through SWOT analysis. Methods- This research uses a qualitative approach with the SWOT (Strenght, Weakness, Opportunities, Threats) analysis method and combines it with the calculation of IFAS (Internal Factors Analysis Summary) and EFAS (External Factors Analysis Summary) weights. This method includes in-depth interviews, observation, and documentation. Results- From the calculation with the IFAS and EFAS approaches, the SI NAHDIK product marketing strategy is in the third coordinate and is included in the classification of turn-around strategies. The steps taken to maximize the product include market segmentation, marketing efficiency, effective use of social media.

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