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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 Kesiapan EMKM dalam Penerapan Akuntansi Berdasarkan SAK EMKM: Studi Kasus EMKM Djati Laundry Haryanti, Novia Putri; Astriani, Devi; Puspitasari, Meliana
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.v6i11.3665

Abstract

Readiness is the state of someone who is ready to apply SAK EMKM in his business and seen from the perspective of conditions, desires, and knowledge about SAK EMKM. This study intends to understand the level of readiness of EMKM Djati Laundry in the application of accounting based on SAK EMKM with service business fields located in East Telukjambe District. This study collected primary and secondary data through in-depth interviews, observations and documentation on EMKM Djati Laundry in East Telukjambe District that meets the requirements as micro, small and medium enterprises. Using qualitative descriptive methodology combined with Miles and Huberman's interactive analysis methods. According to the research findings, Djati Laundry's financial statements are not ready to implement SAK EMKM. This is due to their ignorance of SAK EMKM's knowledge, their financial records still use the cash basis method, due to their lack of experience in preparing financial statements in accordance with financial accounting standards, and the absence of staff members dedicated to doing bookkeeping.
Pengaruh Kegagalan Fungsional, Kegagalan Sistem, Kegagalan Informasi dan Kegagalan Layanan Terhadap Penggunaan M-Banking Serta Kaitannya dengan Kepuasan Nasabah BCA Mobile di Indonesia Intan Ayu Permatasari; Fitriani Nur Utami
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.v6i11.3720

Abstract

The rapid development of technology is the main driver of the emergence of digital-based products and services. One of the technology-based banking service products is mobile banking. In Indonesia, the mobile banking that has the most users is BCA Mobile. However, with the largest number of users, the quality of BCA Mobile itself still often complained about by its users. The purpose of this study was to determine how much influence functional failure, system failure, information failure, and service failure have on the use of BCA Mobile and its relationship with user satisfaction. The method used is quantitative method. The sampling technique uses SRS or simple random sampling with a sample size of 400 respondents who are BCA Mobile users in Indonesia. Data collection using a questionnaire distributed via Google Form. The data analysis technique used is SEM - PLS with SmartPLS 4.0 software. The results of this study indicate that functional failure, information failure, and service failure have no effect on the use of BCA Mobile, while system failure has a negative and significant effect on the use of BCA Mobile, and the use of BCA Mobil affects user satisfaction.
Pengaruh CSR, GCG, dan Capital intensity Terhadap Tax Avoidance Farizah Nur Amalia; 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.v6i11.3731

Abstract

The purpose of this study is to demonstrate the impact of CSR, GCG (independent commissioners and audit committees), and capital intensity on tax evasion techniques using firm size as a moderator. This study focuses on property and real estate firms that were listed in the IDX from 2019 to 2022. The study collected samples using the purposive sampling approach, with a total of 52 samples. In this work, a quantitative method was used, with PLS-SEM data analysis performed using the SmartPLS 3 tool. The study's findings indicate that while CSR and independent commissions have no effect on tax avoidance, audit committees and capital intensity do have an impact. Next, the size of the company as a moderating variable can influence the relationship between CSR and the audit committee on tax avoidance, but the size of the company cannot influence the relationship between independent commissions and modal intensity on tax avoidance.
Pengaruh Leverage, Good Corporate Governance dan Sistem Pengendalian Manajemen Terhadap Pengungkapan Sustainability Report: Studi Kasus pada Industri Pertambangan yang Tercatat di Bursa Efek Indonesia Periode 2018-2021 Yani Febriawaningsih; Yanti; Trias Arimurti
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.v6i11.3735

Abstract

The aim of this research focuses on leverage, good corporate governance and management control systems for sustainability report disclosures. The method used in this research is a descriptive quantitative method with data taken using a purposive sampling technique from financial reports and sustainability reports of mining companies listed on the Indonesia Stock Exchange, utilizing the Smart PLS version 3.0 application. The results of this research show that the influence of leverage, good corporate governance and management control systems have a positive effect on sustainability report disclosure.
Kontribusi Faktor Fundamental Terhadap Return Saham Syariah Sektor Pertanian Dian Nofianti; Alfiatul Maulida; Agus Dwi Cahya
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.v6i11.3740

Abstract

This research aims to analyze the influence of the Current Ratio (CR), Return on Equity (ROE), and Debt to Equity Ratio (DER) on stock return in Sharia companies listed on the Sharia Stock Index (ISSI) for the 2015-2019 period. The population used in this research was 11 companies. The data used in this research is secondary data. The sampling method used purposive sampling method and resulted in 9 companies. The data analyze technique uses multiple linear regression. The research results show that the variables Current Ratio, Return on Equity, and Debt to Equity Ratio simultaneously influence stock return. Partially, the Current Ratio variable has a positive and significant affect on stock return, Return on Equity has a positive and unsignificant affect on stock return, Debt to Equity Ratio has a positive and unsignificant effect on stock return.
Pengaruh Beban Kerja, dan Kepribadian Terhadap Kepatuhan Kerja di PT. Pindo Deli Pulp and Paper Mills 1 Bintang Dwi Cahya; Enjang Suherman; Laras Ratu Khalida
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.v6i11.3747

Abstract

The purpose of this study was to identify the partial and joint impact of workload and personality on the level of work compliance at PT Pindo Deli Pulp and Paper Mills 1. The analysis method used is multiple linear regression using spss26 calculations. This population is employees of PT Pindo Deli Pulp and Paper Mills 1 with a total of 350 people using the slovin formula with a level of 5%, namely 187 respondents, This sampling applies to test validity, reliability, correlation, and hypotheses with the t test (partial) and F test (simultaneous). The results showed that there was a partial impact of workload on work compliance with a value of 2.086 quite high category,, 2) personality on work compliance with a value of 2.510 kstegori quite high 3). Together, work discipline and work environment also affect the level of work compliance, with a calculated F value of 21.581, which is significant (exceeding the critical value of 3.04). The combined effect of workload and personality on work compliance at PT Pindo Deli Pulp and Paper Mills 1 reached 19.0%.
Pengaruh Likuiditas, Ukuran Perusahaan, Leverage dan Jaminan Terhadap Peringkat Obligasi pada Sektor Keuangan Reza Nurrohman; Risal Ronafah; Alfiatul Maulida
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.v6i11.3766

Abstract

This study aims to investigate the impact of Liquidity, Company Size, Leverage, and Collateral on Bond Ratings in the Financial Sector. The study centers on Real Estate and Property companies that are publicly traded on the Indonesia Stock Exchange (IDX) from 2017 to 2021, including a total of 28 enterprises. The sampling method used is nonprobability purposive sampling. The major data source for this study is the secondary data obtained from the financial reports of these firms, as published by the IDX. Data collection entails the systematic process of acquiring, recording, and reviewing secondary data using the documentation technique. Analytical approaches encompass descriptive analysis, classical assumption tests, tests for normalcy, multicollinearity, heteroskedasticity, and Autocorrelation. Additionally, hypothesis testing is conducted by t-tests, F-tests, and determination coefficient analysis. The research findings suggest that Liquidity, Company Size, Leverage, and Collateral exert a substantial impact on Bond Ratings within the Financial Sector.
Pengembangan Media Pembelajaran Berbasis Whatsapp dengan Fitur Chatbot untuk Meningkatkan Pemahaman Siswa pada Materi Kebijakan Moneter dan Fiskal Kelas XI SMAS Islam Nurul Amanah Ahmad Izzat Makki; Ika Lis Mariatun
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.v6i11.3770

Abstract

The purpose of this development research is to produce a whatsapp-based learning media product with a chatbot feature to improve students' understanding of monetary and fiscal policy materials. SMAS Islam Nurul Amanah Class XI is the subject of this study. In this study, a type of development research (Development Research) is used. The development model in this study uses the ADDIE development model. This model consists of five main phases or stages, namely Analysis, Design, Development, Implementation, and Evaluation. In this study, quantitative and qualitative methods are used. The results of the study showed that the whatsapp-based learning media with the chatbot feature was considered quite valid based on the results of a questionnaire filled out by material validators with a score of 70%, media validators with a score of 78%, and obtained a very valid assessment from economic learning practitioners with a score of 87%. Based on the results of validation and field trials, whatsapp-based learning media with a chatbot feature that has been developed by researchers is feasible to be used in the learning process in economics lessons, especially in monetary and fiscal policy material for grade XI of SMAS Islam Nurul Amanah.
Pengaruh Kesadaran Wajib Pajak, Kualitas Pelayanan Pajak dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak dalam Membayar Pajak Kendaraan Bermotor Furi, Ayunis Destia; Prima, Argo Putra
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.v6i11.3778

Abstract

Motor vehicle tax is one of the revenues that contribute greatly to economic growth in a country that is collected on the ownership of motorized vehicles. Although the number of motorized vehicles increases every year, in reality there are still many people who do not comply with the obligation to pay taxes. Taxpayer compliance is an important aspect in the government's efforts to increase local revenue. The purpose of this study is to determine taxpayer compliance in Batam City, as well as the impact of taxpayer awareness, quality and sanctions on taxpayer compliance. This research uses a descriptive type quantitative approach. The random sampling method is used by researchers to take samples by distributing questionnaires to the people of Batam City who own motorized vehicles. There are 100 respondents who have been determined by researchers based on calculations using the slovin formula using multiple linear regression analysis techniques. The results of this study indicate that awareness and service quality have no significant effect on taxpayer compliance, while sanctions have a significant effect on taxpayer compliance.
Pengaruh Variasi Produk dan Sistem Penjualan terhadap Kinerja Pemasaran UMKM di Kecamatan Kampa Prima Yodes Pratama; Nany Librianty; Samsurijal Hasan; Rizqon Jamil Farhas; Rinda Fithriyana
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.v6i11.3786

Abstract

The problem in this research is the low variety of products and sales systems on the marketing performance of MSMEs in Kampa sub-district. This research aims to determine the effect of product variations and sales systems on the marketing performance of MSMEs in Kampar District. The variables used in this research are product variations and sales systems as independent variables and marketing performance as the dependent variable. This research is quantitative research. The data source in this research is primary data where the data collection method uses a questionnaire method which was distributed to all MSMEs in Kampa District which were the research subjects, totaling 53 respondents. The research population for MSMEs in Kampa sub-district is 61 MSMEs. The sample for this research consisted of 53 MSMEs. The results of this research show that product variations have a positive and significant effect on marketing. The sales system variable has a positive and significant influence on marketing performance. Based on the calculated product variations and sales systems can jointly influence the marketing performance of MSMEs in Kampa District    

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