Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
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.
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1,937 Documents
<![CDATA[Faktor-Faktor yang Mempengaruhi Budgetary Slack pada Organisasi Perangkat Daerah Provinsi Sumatera Selatan ]]>
<![CDATA[Kartika Rahayu, Tri]]>;
<![CDATA[Sopiyan AR]]>;
<![CDATA[Husni Mubarok, Muhammad]]>
<![CDATA[ Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 4 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah ]]>
Publisher : <![CDATA[Intitut Agama Islam Nasional Laa Roiba Bogor ]]>
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DOI: 10.47467/alkharaj.v6i4.861
<![CDATA[This relselarch aims to deltelrminel thel influlelncel of buldgelt elmphasis and sellf-elstelelm on buldgeltary slack in Relgional Apparatuls Organizations in Soulth Sulmatra Provincel. This typel of relselarch is qulantitativel relselarch. Thel relselarch was condulcteld ulsing a pulrposivel sampling telchniqulel on 39 Relgional Apparatuls Organizations of Soulth Sulmatra Provincel. Thel relselarch samplel was 117 peloplel consisting of thel Helad of OPD, Helad of thel Financel Sulb-Division, and Helad of thel Planning Sulb-Division. This relselarch data ulsels primary data collelcteld throulgh qulelstionnairels and obtaineld 98 qulelstionnairel data which can bel procelsseld ulsing mulltiplel linelar relgrelssion analysis with thel hellp of thel SPSS velrsion 26 program. Thel relsullts of thel relselarch can bel concluldeld that: (1) buldgelt elmphasis has a positivel and significant elffelct on buldgeltary slack in Soulth Sulmatra Provincel Relgional Apparatuls Organization; (2) sellf-elstelelm has a positivel and significant elffelct on buldgeltary slack in thel Relgional Apparatuls Organizations of Soulth Sulmatra Provincel; (3) buldgelt elmphasis and sellf-elstelelm togelthelr havel a positivel and significant elffelct on buldgeltary slack in Soulth Sulmatra Provincel Relgional Apparatuls Organizations.]]>
<![CDATA[Optimalisasi Sumber Daya Manusia terhadap Pengolahan: Studi Kasus Industri Pengolahan Bahan Baku Rotan ]]>
<![CDATA[Herry Christopher Tene]]>;
<![CDATA[Pratono, Aluisius Hery]]>;
<![CDATA[Tanaya, Olivia]]>
<![CDATA[ Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 4 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah ]]>
Publisher : <![CDATA[Intitut Agama Islam Nasional Laa Roiba Bogor ]]>
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DOI: 10.47467/alkharaj.v6i4.863
<![CDATA[Rattan is a non-wood raw material originating from Indonesia which has become the main source of income for community forests and local governments. Rattan processing has challenges in obtaining raw materials and skilled processing techniques by workers or human resources in order to produce quality output which of course can also advance the company. The use of machines and human resources in the rattan production process can increase production speed and accuracy. This research was conducted to determine the performance of human resources which influences the quality of the rattan products produced. The research method used in this research is a type of qualitative research with a descriptive approach and has an exploratory nature. The data collection technique in the research was carried out by creating an inductive scheme to make it easier for researchers to carry out research analysis and based on existing case studies. Observations were carried out by researchers regarding activities that occurred in the company during the researcher's internship period. The research object of rattan processing and human resources is information from the UD company. Alam Sultra's work. The research results show that the company UD. Karya Alam Sultra carries out empowerment by providing skills and training to its workers to improve the quality of employee performance in processing rattan so that it can become good quality rattan. This proves that there is empowerment in the processing of rattan raw materials, enabling the performance skills of human resources to increase efficiency and innovation in the processing of rattan products and produce quality rattan.]]>
<![CDATA[Analisis Penerapan Akuntansi Berbasis Akrual atas Pendapatan menurut Undang-Undang Perpajakan pada PT. Merapi Utama Pharma Medan ]]>
<![CDATA[Suci Chairani, Tantry]]>;
<![CDATA[Anwar Pulungan, Khairul]]>
<![CDATA[ Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 4 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah ]]>
Publisher : <![CDATA[Intitut Agama Islam Nasional Laa Roiba Bogor ]]>
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DOI: 10.47467/alkharaj.v6i4.881
<![CDATA[The purpose of writing this thesis is to examine the application of accrual-based accounting to income carried out by PT. Merapi Utama Pharma Medan, in accordance with applicable laws and regulations. This research uses descriptive analysis methodology. The methodology used in this research involves the use of descriptive statistical analysis for data analysis purposes. The second category of data used in this research consists of information originating from official company documents. Data collection methods used in this research include interviews, surveys, and examination of financial records and other related documents. This research tests and evaluates the implementation of income accrual accounting in accordance with Indonesian laws and regulations (Tax Law) at PT. Merapi Utama Pharmacy, Medan. This research is supported by the use of accessible data, allowing the author to obtain important findings. Company PT. Merapi Utama Pharma Medan has not fully implemented payroll accounting practices in accordance with the requirements and deadlines specified in the relevant tax regulations. Reconciliation reports are generated due to differences in the accounting treatment of income and expenses between the two systems. Financial reconciliation can be classified into two categories based on their duration: permanent and temporary. Financial statements are needed to reconcile the difference between positive and negative cash flow variances. Differences in taxable income can be caused by the recognition of certain expenses in the tax records which are not considered as such in the financial records; These expenses have the capacity to reduce an organization's taxable income.]]>
<![CDATA[Pengaruh Kualitas Pelayanan dan Harga terhadap Loyalitas Pelanggan dengan Variabel Kepuasan Konsumen sebagai Variabel Intervening pada J&T Express (Studi pada J&T Express di Kota Sidoarjo) ]]>
<![CDATA[Ayu Ranjani, Herturasya]]>;
<![CDATA[Prabowo, Budi]]>
<![CDATA[ Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 4 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah ]]>
Publisher : <![CDATA[Intitut Agama Islam Nasional Laa Roiba Bogor ]]>
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DOI: 10.47467/alkharaj.v6i4.882
<![CDATA[J&T is a goods delivery company that is experiencing development along with market growth. This research to analyze the relationship between quality and price on loyalty with satisfaction as an interverning variable. The theory used in this research is marketing theory. The method in this research is quantitative with the population being J&T Sidoarjo consumers, while the sample is 100 J&T consumers using the Slovin method and random sampling. Data processing analysis was carried out using path analysis. Data collection was carried out through a form distributed by the author to J&T consumers. The research results show that satisfaction mediates J&T Express service quality on loyalty. Satisfaction mediates J&T Express Prices on Loyalty. Satisfaction mediates Price on Customer Loyalty. Satisfaction has an effect on loyalty, in contrast to price it has no effect on consumer loyalty.]]>
<![CDATA[Pengembangan Wisata Halal di Kawasan Danau Toba: Persepsi Pelaku Usaha Wisata Hotel dan Restoran ]]>
<![CDATA[Sidabutar, Anggun]]>;
<![CDATA[Vany Octaviany]]>
<![CDATA[ Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 4 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah ]]>
Publisher : <![CDATA[Intitut Agama Islam Nasional Laa Roiba Bogor ]]>
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DOI: 10.47467/alkharaj.v6i4.884
<![CDATA[The people of Lake Toba are dominated by the Batak tribe who adhere to Christian and Catholic beliefs. The livelihoods of the people of Lake Toba are also dominated by farming, fishing and business. Where the community plays an important role in Lake Toba tourism, such as being hoteliers, restaurants and managers of tourist attractions. Lake Toba was designed as one of the halal tourist destinations in Indonesia, but rejection occurred among the community, especially tourism managers in the Lake Toba area. Rejection occurred because people thought that it was against the traditions and culture of the Batak tribe that had existed for generations. The aim of this research is to determine the perceptions of non-Islamic business actors in developing halal tourism in Lake Toba. The research methodology used in this study is a quantitative approach by distributing questionnaires and using factor analysis. The sample used is a saturated sample where the sample is business managers in the Lake Toba area. The results of the research to be aimed at are looking at the perceptions and readiness of hotel and restaurant business tourism doer towards the development of halal tourism in the Lake Toba area.]]>
<![CDATA[Pengaruh Locus Of Control terhadap Budgetary Slack dengan Skill Teknologi sebagai Variabel Moderating pada Perumda Panglungan Kabupaten Jombang ]]>
<![CDATA[Maulana Badar, Muhammad Rafli]]>;
<![CDATA[Sundari, Siti]]>
<![CDATA[ Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 4 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah ]]>
Publisher : <![CDATA[Intitut Agama Islam Nasional Laa Roiba Bogor ]]>
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DOI: 10.47467/alkharaj.v6i4.885
<![CDATA[This study aims to examine the effect of locus of control on budgetary slack with technological skill as moderation. The population in this study were employees of PERUMDA Panglungan Jombang Regency. Sample withdrawal using purposive sampling technique. This research uses a quantitative approach with Partial Least Square (PLS) analysis techniques The sample of this study was 120 respondents consisting of permanent employees and daily employees involved in the process. Based on the results obtained from this study, it shows that the locus of control variable has an effect on the budget gap. In the presence of technological skill as a moderating variable, locus of control has a positive and significant effect on budget constraints. The technological skills possessed by employees can reduce the budget constraints that occur due to an increase in locus of control of employees.]]>
<![CDATA[Pengaruh Flash Sale, Bebas Biaya Pengiriman, dan Hedonic Shopping Motivation terhadap Impulse Buying pada Pengguna Shopee di Gresik ]]>
<![CDATA[Kusuma, Ramadhan Alim]]>;
<![CDATA[Nurhadi, Nurhadi]]>
<![CDATA[ Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 4 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah ]]>
Publisher : <![CDATA[Intitut Agama Islam Nasional Laa Roiba Bogor ]]>
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DOI: 10.47467/alkharaj.v6i4.886
<![CDATA[E-commerce in Indonesia is now widely established and continues to grow. One of them is Shopee. Shopee is one of the e-commerce sites most frequently visited by Indonesian people. Shopee has various forms of sales promotions, such as flash sales, free shipping, and so on This study aims to determine the effect of flash sales, free shipping, and hedonic shopping motivation simultaneously and partially on impulse buying among Shopee users in Gresik Regency. The population in this research is all consumers who have carried out the purchasing process through Shopee e-commerce, domiciled in Gresik City. The sampling technique used in this study was purposive sampling with the criteria of Shopee consumers domiciled in Gresik City, and consumers with a minimum age of 15 years. Data collection techniques in research use E-Questionnaires (Electronic Questionnaires) via Google Form. The data analysis technique used in this research is multiple linear analysis. The results of testing the hypothesis using the f test show that simultaneously flash sales (X1), free shipping (X2), and hedonic shopping motivation (X3) have a significant effect on Impulse Buying (Y). Meanwhile the results of the t test show that a) Partially the flash sale variable (X1) has a significant effect on impulse buying, b) Partially the free shipping variable (X2) has no significant effect on impulse buying, c) Partially the hedonic shopping motivation variable ( X3) has a significant effect on impulse buying.]]>
<![CDATA[Teknologi Blockchain dalam Perspektif Ekonomi Islam / Keuangan Islam ]]>
<![CDATA[Djumadi]]>
<![CDATA[ Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 4 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah ]]>
Publisher : <![CDATA[Intitut Agama Islam Nasional Laa Roiba Bogor ]]>
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DOI: 10.47467/alkharaj.v6i4.887
<![CDATA[Makalah ini membahas penggunaan teknologi blockchain dalam perspektif ekonomi Islam/keuangan Islam. Teknologi blockchain telah mengubah berbagai sektor, termasuk sektor keuangan, dengan menyediakan sistem yang aman, terdesentralisasi, dan transparan. Dalam konteks ekonomi Islam, blockchain dapat memberikan manfaat tambahan dengan memastikan kepatuhan terhadap prinsip-prinsip syariah. Makalah ini menguraikan bagaimana teknologi blockchain dapat digunakan dalam keuangan Islam, seperti sistem pembayaran, pembiayaan, dan investasi yang sesuai dengan prinsip-prinsip syariah. Selain itu, makalah ini juga membahas potensi penggunaan kontrak pintar (smart contracts) dalam ekonomi Islam untuk meningkatkan efisiensi dan transparansi dalam transaksi. Dalam penelitian ini, metode deskriptif-analitis digunakan untuk menganalisis konsep-konsep dasar blockchain dan prinsip-prinsip ekonomi Islam. Melalui analisis ini, diharapkan dapat terlihat bagaimana teknologi blockchain dapat memperkuat prinsip-prinsip keuangan Islam dan memfasilitasi pengembangan sektor keuangan yang berbasis syariah.]]>
<![CDATA[Implementasi Kebijakan Moneter Ekonomi Indonesia Periode 2003-2009: Study Pemikiran M. Umerchapra ]]>
<![CDATA[Sukarna]]>;
<![CDATA[Faisal]]>;
<![CDATA[Hadi, Sholikul]]>;
<![CDATA[Husenudin, Abdul]]>
<![CDATA[ Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 4 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah ]]>
Publisher : <![CDATA[Intitut Agama Islam Nasional Laa Roiba Bogor ]]>
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DOI: 10.47467/alkharaj.v6i4.888
<![CDATA[This study aims to determine the Implementation of Indonesian Economic Monetary Policy for the 2003-2009 period, a study of M. Umerchapra's thoughts. The method used is a qualitative method with the results presented in a descriptive form, namely by collecting actual data, this research uses a type of library research. The aim of this thesis research is to provide an overview of M. Umer Chapra's thoughts on monetary policy instruments and opportunities for their implementation in Indonesia. The results of the research show that M. Umer Chapra's thoughts are about monetary policy instruments. In the economy it can become an important discourse to be considered and studied and even further implemented in Indonesia. It is not impossible to apply M. Umer Chapra's thoughts in Indonesia. Growth in terms of assets has also proven that Islamic Banks are an ideal bank model to encourage the progress of the country's economy. However, in terms of service quality, Islamic Banks must catch up with Conventional Banks which have been established earlier]]>
<![CDATA[Analisis Pengaruh Kinerja Keuangan terhadap Profitabilitas pada Bank Umum Konvensional di Indonesia ]]>
<![CDATA[Rizky , Shafira]]>;
<![CDATA[Kemas M. Husni Thamrin]]>;
<![CDATA[Muthia, Fida]]>
<![CDATA[ Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 4 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah ]]>
Publisher : <![CDATA[Intitut Agama Islam Nasional Laa Roiba Bogor ]]>
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DOI: 10.47467/alkharaj.v6i4.922
<![CDATA[Conventional commercial banks have an important role in the Indonesian economy by being a pillar in raising and distributing funds and providing various financial services to the public, a deep understanding of the financial performance of these banks is related to their level of profitability. This study aims to analyze the effect of financial performance on profitability in conventional commercial banks in Indonesia during the period 2018-2022. The data used in this study was obtained from the Indonesia Stock Exchange (IDX) with a sample of 16 conventional commercial banks and used panel data regression analysis techniques. The results of the analysis show that Net Interest Margin (NIM) has a positive and significant influence on Return on Assets (ROA) and Operating Expenses and Operating Income (BOPO) has a negative and significant influence on ROA. However, the variables Capital Adequacy Ratio (CAR), and Loan to Deposit Ratio (LDR) did not have a significant effect on ROA in 16 conventional commercial banks in Indonesia during the study period.]]>
