cover
Contact Name
Dedi Junaedi
Contact Email
dedijunaedi@gmail.com
Phone
+628118114379
Journal Mail Official
dedijunaedi@journal-laaroiba.com
Editorial Address
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
Location
Kab. bogor,
Jawa barat
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
Pengaruh Country Of Origin Terhadap Purchase Intention Dimediasi oleh Customer Trust: Studi pada Kopi Janji Jiwa di Kota Bandung Sukmaningrum, Via Ayu; R. Nurafni Rubiyanti
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.v6i10.3317

Abstract

Due to an increase in people's purchasing power, competition between local and international coffee chain businesses is getting tougher. The number of stores and the value of sales indicate that there is competition. Kopi Janji Jiwa has the most shops in Indonesia, but its sales value is lower than that of its rivals. This demonstrates that factors like origin country have an impact on sales value. However, customer trust is required because it is insufficient to be considered. Companies that have a good country of origin and customers who trust them can make more people want. The purpose of this study is to ascertain how customer trust in Janji Jiwa Coffee influences purchase intention in relation to country of origin. With a descriptive approach, the quantitative research method was used, using nonprobability sampling technique with purposive sampling type where the number of respondents is 150 respondents. Through the distribution of questionnaires to Bandung residents who knew about, had not purchased, or had ever purchased Kopi Janji Jiwa, data were gathered. Information examination was done utilizing SmartPLS 3.2.9 programming. The findings demonstrated that customer trust has a positive impact on purchase intention, that customer trust has a positive impact on purchase intention, and that country of origin has a positive impact on purchase intention. The discoveries likewise show that nation of beginning emphatically affects purchase intention interceded by client trust in Janji Jiwa Coffee.
Strategi Perekrutan dan Pelatihan dalam Mengurangi Angka Pengangguran pada Dinas Tenaga Kerja dan Transmigrasi Kabupaten Karawang Abdul Anhar Hidayat; Wanta; Dwi Epty Hidayaty
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.v6i10.3381

Abstract

In Karawang Regency, the high open unemployment rate in 2020 reached 11.52%, becoming a serious challenge that has the potential to cause negative impacts such as poverty, increased crime, school dropouts, and an increase in the number of beggars on the streets. This research aims to find effective strategies in reducing the unemployment rate in Karawang Regency through recruitment and training policies. This research uses qualitative research methods, located at the Karawang Regency Manpower and Transmigration Service. In this research, the data analysis technique used is a qualitative technique. Data source testing is carried out through the triangulation method, which aims to ensure that information from different sources is re-evaluated. Apart from that, expansion can be done by combining the results of the interviews. Strategies for reducing the unemployment rate in Karawang Regency include recruitment through the infoloker website which focuses on local placements and competency-based training to improve job seeker skills. As a result, the Karawang Manpower Office has succeeded in implementing an effective strategy in reducing unemployment in Karawang Regency. This strategy includes competency-based training and recruitment via the infoloker website. Competency-based training ensures trainees develop skills and knowledge that are relevant and applicable in their work context. Meanwhile, the infoloker website facilitates the job search process, making it more effective and efficient for labor users and job seekers. These strategies have shown a positive impact in reducing unemployment and improving the quality of the workforce in Karawang Regency.
Pengaruh Manajemen Keuangan Terhadap Kinerja UMKM pada Usaha Kecil Menengah (UMKM) Kota Palembang Annisa Meilani; Isni Andriana
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.v6i10.3383

Abstract

This research aims to determine the effect of financial management on the financial performance of small and medium enterprises (MSMEs) in Palembang City. This research uses quantitative methods. The population in this research is food and drink in the city of Palembang so the sample in this study is the entire population of MSMEs in the city Palembang, totaling 75 respondents. The data collection method used in the research was obtained from a questionnaire. Based on the results of hypothesis analysis (t test), it was concluded that Financial Management had a positive and significant effect on Financial Performance in small and medium enterprises (MSMEs) in Palembang City.
Pengaruh Pengalaman Auditor Terhadap Kualitas Audit Dimoderasi Penerapan Teknologi Informasi Meirafiska Kurnia Raharja; Rida Perwita Sari
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.v6i10.3404

Abstract

This study aims to examine the effect of auditor experience on audit quality moderated by the application of information technology. The subjects of this study were auditors from public accounting firms (KAP) holding registered CPAs in Indonesia listed in the 2023 IAPI Directory, with the object of research on competence, auditor experience, audit quality, and application of information technology. The population in this study amounted to 3276 lists of CPA holders in Indonesia listed in the 2023 IAPI Directory. Determination of the sample in this study using Probability sampling technique by selecting simple random sampling technique. The number of samples needed for this study were 97 respondents. The type of data used in this study is primary data. The data analysis method in this study uses the Partial Least Square (PLS) approach using the WarpPls 8.0 analysis tool. The results of this study found that auditor experience has a significant effect on audit quality. The application of information technology cannot moderate the effect of auditor experience on audit quality.
Pengaruh Fraud Hexagon terhadap Kecurangan Laporan Keuangan pada Perusahaan Sektor Energi yang Terdaftar di ISSI Tahun 2019-2022 Cindy Permata Putri; Putri Syifa Amalia
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.v6i10.3418

Abstract

This study aims to determine the effect of the fraud hexagon model, namely stimulus (pressure) proxied by financial stability, opportunity (opportunity) proxied by ineffective monitoring, rationalization (rationalization) proxied by change in auditor, capability (ability) proxied by change in director, ego ( arrogance) is proxied by the frequent number of CEO's picture, and collusion is proxied by state-owned enterprises in detecting potential fraud in financial statement. The sample of this study is energy sector companies listed on the Indonesian Sharia Stock Index (ISSI) in 2019-2022. This study uses secondary data, namely financial reports and annual reports. Based on the purposive sampling method, the number of companies sampled in this study was 27 companies out of a total of 34 companies registered and analyzed using multiple linear regression analysis using the SPSS 25 program. The results of this study found that the stimulus element proxied by financial stability had a significant effect on fraudulent  financial statements. Meanwhile, ineffective monitoring, change in auditor, change in director, frequent number of CEO's picture, and state-owned enterprises have no significant effect on fraudulent financial statement in energy sector companies registered with ISSI in 2019-2022.
Pengungkapan pada Hubungan Sustainability Report dan Intellectual Capital terhadap Nilai Perusahaan Shafira Gusti Permata Sari; Dwi Suhartini
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.v6i10.3423

Abstract

This research related to company value aims to analyze the relationship between sustainability reports and intellectual capital in manufacturing companies in the industrial and consumption sectors listed on the Indonesia Stock Exchange (BEI) during the 2020-2022 period. The sampling technique was purposive sampling, the results of which were 27 companies that met the research criteria. Data analysis uses SPSS Statistics 26 with descriptive statistical tests, normality tests, multicollinearity tests, heteroscedasticity tests, autocorrelation tests, multiple linear regression analysis, simultaneous tests, partial tests, and coefficient of determination tests. The research results show that sustainability reports do not provide an optimal contribution to company value. However, intellectual capital, especially the employee capital aspect, is a consideration for optimizing its contribution to company value.
Faktor yang Memengaruhi Prinsip Konservatisme Akuntansi di Perusahaan yang Terdaftar di Bursa Efek Indonesia Mardatillah, Alya; Yanthi, Merlyana Dwinda
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.v6i10.3562

Abstract

Financial reports are guidelines used by various parties in making decisions. However, based on the survey, there are several companies that manipulate financial reports for both personal and company interests.  One of the things that can cause financial reports to not be in accordance with the actual situation is the accounting method used, such as the application of accounting conservatism. This research was conducted to test the influence of the independent variables consisting of profitability, leverage, financial distress,  and managerial ownership on the dependent variable, namely accounting conservatism. The population of this research consists of 305 data from financial sector companies listed on the Indonesia Stock Exchange from 2020 to 2022. Using purposive sampling techniques, only 87 data meet the research sample criteria and will be analyzed in this research. The research uses a multiple linear regression analysis method which aims to test the influence of more than one independent variable on one dependent variable. The results of this research are that profitability, leverage, financial distress, and managerial ownership simultanously influence accounting conservatism. Profitability, financial distress and leverage partially have no effect on accounting conservatism. Meanwhile, managerial ownership partially influences accounting conservatism.
Pengaruh Pendapatan Asli Daerah, Pendapatan Transfer dan Pertumbuhan Ekonomi Terhadap Kinerja Keuangan Pemerintah Daerah Kabupaten/Kota Di Provinsi Jawa Tengah Fariz Isyraqi Aryasandi; Fajar Syaiful Akbar
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.v6i10.3752

Abstract

Utilizing data collected from 2018 to 2022, this research will analyze the influence of local original income, transfer income and economic growth of Regency/City Regional Governments in Central Java Province. The object of this research is the Regency/City Regional Government of Central Java Province. This research data was compiled using statistical information on Gross Regional Domestic Product (GRDP) and reports on the realization of the APBD budget of Regency/City Regional Governments in Central Java Province. This type of research is quantitative research. The sampling method used was purposive sampling with a total of 33 Regency/City local governments selected as samples. Secondary sources, such as papers released by the official DJPK website of the Ministry of Finance and the Central Statistics Agency, were the data sources used in this research. Research data were analyzed using multiple linear regression. Regional original income, transfer income and economic growth are three factors that influence the performance of district and city government budgets in Central Java Province, according to the research. This study finds that although local revenue has a negative influence and transfer income has a positive influence on the financial performance of the regional government of Central Java Province, economic growth has the opposite impact.
Green Marketing, Brand Image dan Kualitas Produk: Faktor Kunci dalam Keputusan Pembelian The Body Shop di Surabaya Galuh Kinanti; Supriyono; Reiga Ritomiea Ariescy
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.v6i10.3908

Abstract

In the current era of globalization, global warming is one of the most frequently discussed environmental pollution problems. One of the main problems facing the world today is global warming. The influence of green marketing helps reduce the impact of global marketing, with the presence of green marketing indicating a change in people's behavior in consuming and using certain goods or services. One company that has implemented the green marketing concept with the aim of reducing the negative impact of plastic waste is The Body Shop. This research aims to evaluate the influence of Green Marketing, Brand Image, and Product Quality on Purchasing Decisions for The Body Shop in Surabaya. Data was collected through questionnaires distributed online using Google Forms to respondents. A total of 108 respondents from The Body Shop consumers in Surabaya participated in this research. The analysis technique used is a component-based SEM method with the smartPLS application. The research results show that Green Marketing has no influence on Purchasing Decisions, while Brand Image and Product Quality have a positive and significant influence on Purchasing Decisions for The Body Shop in Surabaya.
Pengaruh Motivasi, Kompensasi Kerja, dan Disiplin Kerja, terhadap Kinerja Karyawan: Studi PDAM Titra Moedal Kota Semarang Fitriyantina, Sagita; Sudarsi, Sri
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.v6i10.3994

Abstract

This research aims to examine the influence of motivation, work compensation, and work discipline on employee performance. This research was conducted at PDAM Tirta Moedal, Semarang City using employees as samples. In determining the sample, this study used the Slovin formula to determine the sample size. Test the validity of the data using factor analysis. Data analysis was carried out using SPSS version 23 software. The research results showed that motivation had a positive and significant influence on employee performance, work compensation also played a role in influencing employee performance, apart from that work discipline had a positive and significant influence on employee performance. This research makes contributions both theoretically and practically.

Page 84 of 224 | Total Record : 2235


Filter by Year

2023 2026


Filter By Issues
All Issue Vol. 8 No. 4 (2026): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 8 No. 3 (2026): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 8 No. 2 (2026): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 8 No. 1 (2026): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 12 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 11 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 10 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 9 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 8 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 7 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 6 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 5 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah  Vol. 7 No. 4 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 3 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 2 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 1 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 12 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 11 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 10 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 9 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 8 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 7 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 6 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah (in Press) Vol. 6 No. 5 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 4 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 3 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 2 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah  Vol. 6 No. 1 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah  Vol. 5 No. 6 (2023): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah  More Issue