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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 Literasi Keuangan dan Literasi Digital terhadap Kinerja UMKM Kuliner di Pasar Rebo Jakarta Timur Eka Lidia Riska; Mardi; Dwi Kismayanti Respati
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 11 (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.v6i11.3534

Abstract

This research aims to examine the influence of financial literacy and digital literacy on performance through entrepreneurial behavior as a mediating variable among MSME actors in the culinary sector in Pasar Rebo District, East Jakarta. This research is quantitative in nature with a sampling method using the Slovin formula with an error significance level of 5%, so that the results obtained were 348 MSME actors in the culinary sector in Pasar Rebo District, East Jakarta as a sample. Data collection was carried out by distributing questionnaires online to respondents. Data were analyzed using the SmartPLS program version 3.0. The results of this research show that the variables financial literacy and digital literacy have a significant positive effect on performance and through entrepreneurial behavior as a mediating variable for MSME actors in the culinary sector in Pasar Rebo District, East Jakarta. By understanding financial literacy, digital literacy and good and effective entrepreneurial behavior, MSMEs can improve their business capabilities and business performance.  
Pengaruh Ukuran Perusahaan, Profitabilitas, Leverage dan Opini Audit Terhadap Audit Delay Ameliana Salsabila; Kartika Hendra Titisari; Riana Rachmawati Dewi
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 11 (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.v6i11.3536

Abstract

Audit delay is the time interval between the closing date of financial books and the date of reporting by independent auditors. Delays in completing the audit of financial statements can hinder decision-making processes for stakeholders. This research investigates and analyzes the influence of company size, profitability, leverage, and audit opinion on audit delay. Purposive sampling was employed, gathering 96 samples from 16 companies in the food and beverage sector listed on the Indonesia Stock Exchange during the period from 2018 to 2023. Secondary data from financial reports were analyzed using multiple linear regression. The findings indicate that leverage has an impact on audit delay. However, company size, profitability, and audit opinion do not influence audit delay.
Servant Leadership dan Komitmen Organisasi Terhadap Kinerja Karyawan: Studi pada Karyawan CV. Cisarua Cianjur Intan Permatasari; Nor Norisanti; Faizal Mulia Z
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 11 (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.v6i11.3547

Abstract

The company always expects employees to always perform in carrying out their duties and responsibilities to solve problems and prove the hypothesis by collecting data through interviews and questionnaires. The questionnaire was given to 42 respondents, to be further analyzed using multiple linear regression, multiple correlation, F Test and T - Test. Based on the results of calculations using the IBM SPSS Statistics Version 24 program, the results obtained servant leadership has a positive and significant effect on employee performance at CV. Cisarua Cianjur. This means that the better the implementation of servant leadership, the higher the employee performance at CV. Cisarua Cianjur. Organizational commitment has a positive and significant effect on employee performance at CV. Cisarua Cianjur. This means that the more organizational commitment from employees increases, the higher the employee performance at CV. Cisarua Cianjur. Servant leadership and organizational commitment have a positive and significant effect on employee performance at CV. Cisarua Cianjur. This means that the better the implementation of servant leadership and the more organizational commitment from employees increases, the more employee performance at CV. Cisarua Cianjur.
Analisis Aplikasi Sakti Terhadap Efektifitas Penyusunan Laporan Keuangan dengan Mediasi Komitmen Pimpinan Tauristasari, Lila; Gideon Setyo Budiwitjaksono; Tantina Haryati
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 11 (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.v6i11.3571

Abstract

The purpose of this research to examine the influence of understanding accrual-based government accounting standards, utilization of the SAKTI application and competence on the effectiveness of preparing financial reports with leadership commitment as a mediation variable in the work unit of the Ministry of Education, Culture, Research and Technology. The population to be studied are Computer Recording Officers, namely SAKTI Application Operators and Accounting/Verification Officers, namely Commitment Making Officers who are involved in preparing financial reports at the Budget User Authorization Accounting Unit (UAKPA) level at the Working Unit of the Ministry of Education, Culture, Research and Technology with totaling 75 respondents. The data used in this research was analyzed using the Partial Least Square (PLS) approach with the help of the smart PLS 3.0 analysis tool. Based on the measurement results, it shows that Understanding Accrual-Based Government Accounting Standards has an influence on the Effectiveness of Preparing Reports, Utilization of the SAKTI Application has an influence on the Effectiveness of Preparing Financial Reports, Competence has an influence on the Effectiveness of Preparing Financial Reports, Understanding Accrual-Based Government Accounting Standards have an influence on the Effectiveness of Preparing Financial Reports through the Commitment of Employee Work Leaders, Utilization of the SAKTI Application has an influence on the Effectiveness of Financial Report Preparation through the Commitment of Employee Work Leaders, Competence has an influence on the Effectiveness of Financial Report Preparation through the Commitment of Employee Work Leaders.
Analisis Peran Lembaga Keuangan Terhadap Pendapatan Usaha Mikro Kecil dan Menengah di Madura Farisa Restu Fauziyah; Titov Chuk’s Mayvani
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.v6i10.3576

Abstract

Micro, small, and medium enterprises play an important role in the economic development of a country, but the growth of MSMEs still often faces various challenges and has not been as expected. The low capital owned and the difficulty of MSMEs in accessing sources of financing are still problems that hinder the growth of MSME businesses. The role of financial institutions in the income of micro, small and medium enterprises in the Madura region is the focus of this study. The quantitative technique used in this study is linear regression analysis using dummy variables. This study found that the income of micro, small, and medium enterprises in Madura is significantly affected by the test factors of loan size, loan fee, and loan tenure. Of the three variables, the loan cost variable has the greatest influence on MSME income. The dummy variable of loan size shows an increase in income for MSME actors of 665,846.73 rupiah. The dummy variable of loan costs shows an increase in income for MSME actors of 3,708,001,234 rupiah. And the variable loan duration is 50,789.79 which shows that the loan duration has a positive effect on MSME income of 50,789.79 rupiah.
Pengaruh Ethical Sensitivity, Spiritual Intelligence, dan Komitmen Profesional terhadap Audit Judgement pada Auditor Pemerintah di BPKP Perwakilan Provinsi Jawa Timur Firdaus, Adam; Tannar, Oryza
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 11 (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.v6i11.3579

Abstract

Finding out how spiritual intelligence, ethical sensitivity, and professional dedication affect audit judgment in government auditors at BPKP representing the province of East Java is the primary goal of this study. Data on the degree of spiritual intelligence, professional commitment, and ethical awareness were gathered for this study. Government auditors employed by the East Java Province Representative BPKP were among the participants in this study. Researchers use a descriptive statistical approach to describe the relationship between variables. In order to determine the nature of the dependent and independent variables from the data gathered, this approach looks at the relationship and purpose of the variables under study. In total, 61 respondents made up the sample that was employed in this study. Research has demonstrated that spiritual intelligence and ethical sensitivity positively impact audit judgment, but professional dedication has little bearing on audit judgment. Tujuan utama dari diadakanya penelitian ini guna menelusuri pengaruh ethical sensitivity, spiritual intelligence, dan komitmen profesional keuntuk audit judgement untuk auditor pemerintah di BPKP perwakilan provinsi jawa timur. Penelitian ini dilakukan dengan cara mengumpulkan data mengenai tingkat ethical sensitivity, spiritual intelligence, dan komitmen profesional. Populasi yang peneliti gunakan didalam penelitian ini mencakup auditor pemerintah yang bekerja di BPKP Perwakilan Provinsi Jawa Timur. peneliti memakai pendekatan statistik deskriptif menggambarkan hubungan antar variabel. Pendekatan ini bertujuan meneliti hubungan dan tujuan variabel yang diteliti, sehingga bisa diketahui sifat antar variabel dependen dan independen dengan data yang sudah dikumpulan. Sampel yang dipakai didalam penelitian ini berjumlah 61 responden. Dari temuan penelitian, penilaian audit dipengaruhi secara positif kecerdasan spiritual dan kepekaan etika, namun penilaian audit tidak dipengaruhi dedikasi profesional.
Analisis Penyaluran Kredit, dan Kredit Macet terhadap Profitabilitas: Studi Keuangan Pada Sektor Perbankan yang Terdaftar di Bursa Efek Indonesia Periode 2023 Maulani, Almah; Nor Norisanti; Asep M. Ramdan
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 11 (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.v6i11.3596

Abstract

The aim of this research is to analyze credit distribution and bad credit on profitability in the banking sector listed on the Indonesia Stock Exchange (BEI). The method used in this research is descriptive and associative research methods with a quantitative approach. The population in this research is banking sector companies listed on the Indonesia Stock Exchange (BEI) for the 2023 period, with the number of samples used in this research being 39 banking companies listed on the Indonesia Stock Exchange for the 2023 period. The data collection technique used is by using data secondary obtained from documentation and literature study. By using the perposive sampling method. Using IBM SPSS Version 25 software, as a data analysis technique tool. The results of this research show that the credit distribution variable (X1) has a positive and significant effect on profitability, and the bad credit variable (X2) has a negative and significant effect on profitability. So all hypotheses are accepted
Mengkaji Perilaku Keuangan Pribadi; Fokus pada Gaya Hidup, E-Commerce, Kontrol Diri, dan Pendapatan Sinta Devi; Sriyono; Wisnu Panggah Setiyono
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 11 (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.v6i11.3598

Abstract

This research examines personal financial behavior in Sidoarjo City in the early adult generation. The aim of this research is to deepen understanding of how individuals in Sidoarjo City manage their personal finances. Quantitative methods were used with non-probability sampling techniques on 117 individuals who were working and had their own income. The results of the analysis show that there is no influence of lifestyle on financial behavior, but e-commerce and self-control have a positive and significant influence on financial behavior. Meanwhile, income has no influence on financial behavior. This research highlights the importance of financial literacy and self-control in managing personal finances, especially among the younger generation.
Pengaruh Motivasi dan Pengalaman Kerja Terhadap Kinerja Pegawai Pada PT.YYY Manufacturing Indonesia Alfiani Darliah, Marina Nofeline; Hartelina, Hartelina; Nurhasanah, Nunung; Jajang Suyaman , Dede
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 11 (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.v6i11.3608

Abstract

This research aims to determine the influence of motivation on the performance of PT TT Manucfacturing Indonesia employees. To determine the influence of work experience on the performance of employees of PT.YYY Manucfacturing Indonesia. To determine the influence of motivation and work experience together on the performance of PT.YYY. Manufacturing Indonesia. The research method used is a quantitative approach. The sample used in this research was 50 employees. The data analysis used in this research is multiple linear regression analysis with partial and simultaneous hypothesis testing. The research results show that motivation has an influence on employee performance, work experience has an influence on employee performance. There is an influence of motivation and work experience on the performance of PT employees. YYY Manufacturing Indonesia.
Satisfaction With the Use of a Mobile Application: Adopsi Teknologi pada Aplikasi Mobile PLN Lestariningsih, Nuri; Dewi, Citra Kusuma
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 11 (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.v6i11.3644

Abstract

The development of information technology has an impact on business growth in Indonesia. One example is PT PLN developing the PLN mobile application to facilitate customers in accessing the services provided. The purpose of this study is to determine the influence of Barriers (Resistance to change and Technological Complexity) and Facilitators (Technical Support, Compatibility, Performance Expectancy, and Easy of use) on Satisfaction with the use of a mobile application in the Mobile PLN app. The research method used in this study is a quantitative method by distributing questionnaires to users of the PLN mobile app. The results of the study indicate that resistance to change positively affects user satisfaction with the mobile PLN application, as users feel more satisfied when the application does not disrupt their routines. Conversely, technological complexity negatively affects user satisfaction; the higher the complexity, the lower the satisfaction. A stable and easy-to-use application increases satisfaction. Effective and responsive technical support also enhances user satisfaction. The application's compatibility with users' lifestyles has a significant impact; an application integrated with users' routines increases satisfaction. Fulfilled performance expectations, such as tangible benefits, efficiency, and productivity, also positively affect user satisfaction. Easy of use has a significant influence; an intuitive and user-friendly application increases overall user satisfaction.

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