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Contact Name
Dedi Junaedi
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dedijunaedi@gmail.com
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+628118114379
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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 Faktor-Faktor yang Mempengaruhi Minat Mahasiswa Akuntansi dalam Pengambilan Sertifikasi Akuntansi Dianah Herlina Putri; Viola Syukrina E Janrosl
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.v6i11.3984

Abstract

This study aims to analyze the factors influencing accounting students' interest in obtaining accounting certification. This type of research is quantitative. The data used in this study are primary data. The data collection technique used is a questionnaire method in the form of statements distributed using Google Forms with a 5-point Likert scale measurement. The population of this study includes accounting students in the odd semester of 2023 at Universitas Internasional Batam, Universitas Universal, and Universitas Riau Kepulauan, totaling 981 students. The sample was selected using purposive sampling with the Slovin formula, resulting in a sample size of 91 respondents. The software used for data testing in this study is SPSS version 25. The tests in this study include validity tests, reliability tests, normality tests, multicollinearity tests, heteroscedasticity tests, multiple linear regression tests, partial tests (t-tests), simultaneous tests (F-tests), and determination coefficient tests (R²). The results of this study indicate that career motivation partially influences accounting students' interest in obtaining accounting certification (Chartered Accountant), the level of understanding does not partially influence accounting students' interest in obtaining accounting certification (Chartered Accountant), and cost perception partially influences accounting students' interest in obtaining accounting certification (Chartered Accountant). Additionally, career motivation, level of understanding, and cost perception simultaneously influence accounting students' interest in obtaining accounting certification (Chartered Accountant).
Analisis Penerapan Akuntansi Lingkungan (Green Accounting) pada Pengelolaan Limbah Industri di PT Atsumitec Indonesia Svetlana Puteri Kirana; Lilis Lasmini; Rohma Septiawati
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.v6i11.3991

Abstract

This research primarily investigates the application of environmental accounting, often known as green accounting, in the management of industrial waste. Ecological accounting is an accounting system that incorporates environmental factors into the process of making economic decisions. The objective of this study is to investigate the application of environmental accounting in waste management for the purposes of cost reduction, delineation of environmental responsibilities within the organization, and generation of environmental cost reports to facilitate decision-making by management. This study employs a comparative descriptive methodology, including data collection methods such as interviews, archival recordings, and direct observation. Research findings indicate that PT Atsumitec Indonesia currently lacks a dedicated financial report for waste management. Thus, in order to effectively manage accountability, this study must include environmental accounting methods for waste management.
Analisis Strategi Bauran Pemasaran Terhadap Minat Pembelian Air Minum dalam Kemasan Bariklana Desa Parseh Kecamatan Socah Bangkalan Bastoni; Tarman, Manah
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.v6i11.4000

Abstract

The purpose of this study was to analyze the effect of marketing mix on buying interest. This research uses a quantitative approach. This research was conducted on 50 consumers and the data collection methods used included questionnaires, interviews and observations. The results of this study prove that the independent variables X1 (people), X2 (promotion), X3 (people), and X4 (process) and X5 (physical evidence) have a positive influence on the dependent variable Y (purchase interest) because the sig value below 0.05 indicates a statistically significant value.
Analisis Sustainability Report pada Perusahaan PT. XYZ di Karawang Ami Yuliastuti; Lilis Lasmini; Rohma Septiawati
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.v6i11.4007

Abstract

In Companies today must be able to actively participate in sustainable development. The effort to publish a sustainability report is one of the strategies to implement sustainable development in a transparent and measurable manner. The purpose of this study is to analyse the disclosure of sustainability reports in the company. This research was conducted qualitatively. The type of data used is documentary data and the data source is secondary data. The data source can be a sustainability report from a manufacturing company at company XYZ. The data collection method used in this research is the interview method. The object of this research is PT XYZ in Karawang. The researcher conducted an analysis using the content analysis method based on the disclosure/reporting rules that should be implemented in accordance with the Sustainability Reporting Guideline and the Global Reporting Initiative (GRI) Guidelines. The GRI provides a standardised corporate reporting framework on how to disclose economic, environmental, social and corporate governance issues in preparing financial statements.
Pengaruh Kompensasi dan Lingkungan Kerja Terhadap Loyalitas Karyawan: Studi Kasus Pada Karyawan CV. Duta Jaya Makmur Oggi Defa Adetya; Ety Dwi Susanti
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.v6i11.4010

Abstract

This study aims to determine the effect of compensation and work environment on employee loyalty (case study on employees of CV. Duta Jaya Makmur). The method used in this study is quantitative with an associative approach. The population in this study was 40 people who were employees of CV. Duta Jaya Makmur. The sampling technique used the saturated sample method with all members of the population totaling 40 respondents being used as samples. The sampling technique is non-probability sampling. The data source used in the study is the primary data source obtained from employee respondents of CV. Duta Jaya Makmur, who were selected as objects and samples in the study. Data collection was carried out directly or face to face by giving questionnaires to each respondent. Data analysis used multiple linear regression analysis. The results of the hypothesis study showed that compensation and work environment simultaneously had a positive and significant effect on employee loyalty. Compensation partially had a positive and significant effect on employee loyalty. Likewise, the work environment partially had a positive and significant effect on employee loyalty.
Pengaruh Kualitas Produk dan Harga Produk Terhadap Loyalitas Konsumen Melalui Kepuasan Konsumen Terhadap Produk Mie Instan “Indomie Goreng” : Studi pada Konsumen Mie Instan “Indomie Goreng” di Warmindo Sarjana UPN Ririn Putri Anggraeni; Siti Ning Farida
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.v6i11.4011

Abstract

This research aims to understand the impact of product quality and product price on consumer loyalty using consumer satisfaction with consumers of fried Indomie instant noodles at "Warmindo Bachelor UPN". This research uses a quantitative type of research. The research results show that there is an influence of the respect variable on the consumer satisfaction variable. Apart from that, consumer satisfaction has an influence on consumer loyalty.
Pengaruh Beban Kerja dan Stress Kerja Terhadap Turnover Intention Ardina Anjani; R. Deni Muhammad Danial; 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.v6i11.4018

Abstract

This research aims to analyze the influence of workload and work stress on turnover intention at PT. Sumber Alfaria Trijaya as a trading company for various products. The research method used is a quantitative method with an associative approach. Data was collected through a questionnaire distributed to PT employees. Source Alfaria Trijaya. The population in this study was all 66 employees using saturated sampling. The research analysis technique uses validity and reliability tests, classical assumption tests, and multiple linear regression which function to prove the research hypothesis. Based on the data obtained from the analysis results, it shows that the correlation analysis in the research has a strong and very high value. The regression coefficient for workload is 0,433 then the regression coefficient for work stress is 0,520. The results of the F hypothesis test show that the calculated f value is greater than table f. Meanwhile, the results of the T test show that the calculated t is greater than the t table. So it can be concluded that the workload variable has a negative and significant effect on turnover intention, and the work stress variable has a positive and significant effect on turnover intention.
Analisis Pengembangan Strategi Bersaing Limasan Cafe Karawang Nurjanah; Puji isyanto; Neni Sumarni
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.v6i11.4026

Abstract

Limasan Karawang Coffee Shop, as one of the micro, small and medium enterprise (MSME) units in Karawang, has become a popular destination for young people and teenagers to enjoy the cafe atmosphere and the various coffee products on offer. This research aims to identify and analyze the competitive strategies that have been implemented by the Limasan Karawang Coffee Shop. This research uses qualitative descriptive analysis. Business Model Canvas (BMC) analysis is used to do this. Primary and secondary data were used in this research. Primary data was obtained from observations and in-depth interviews related to creating competitive strategies for the Limasan Karawang Coffee Shop which was the subject of the research. The results of research conducted by researchers in a study entitled "Analysis of the Competitive Strategy Development of Limasan Cafe" using the Business Model Canvas Approach confirm that the Business Model Canvas is an effective method as a foundation for generating strategic alternatives and establishing new strategies for the company. To help define, analyze, Designing a business model, the Business Model Canvas (BMC), consists of nine elements that represent all aspects of the business. This concept can serve as an effective tool for describing business models and developing new strategies
Minimasi Biaya Distribusi pada UMKM Keset Samian dengan Metode VAM dan Modi Abas; Nuriyanto
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.v6i11.4042

Abstract

Transportation methods are methods used to optimally manage the distribution of goods from suppliers to destinations. The method used is Vogel's Approximate Method (VAM) and Modified Distribution (MODI). This research aims to minimize distribution costs for Keset Samian MSMEs. Samian Doormat UMKM is a small and medium business engaged in the production of doormat crafts. The Samian Doors Umkm experiences problems in managing distribution costs efficiently which has a direct impact on business profits. This research uses primary and secondary data collection related to costs. distribution, demand, and production capacity. The data was analyzed using VAM to determine the initial optimal cost solution in allocating the distribution of doormat products. The results of the VAM method were further optimized using the MODI method to achieve minimal costs in the distribution of doormat products. The research results show that the VAM and MODI methods are able to reduce distribution costs significantly compared to the traditional methods currently used by the Samian Doormat MSMEs. Where from the initial cost of Rp. 4,250,000 to Rp. 2,843,500 which experienced a decrease in transportation costs of Rp. 1,406,500 or 33.09%. So the results of calculating transportation costs for UMKM Keset Samian are optimal and increase business profits.
Pengaruh Asimetri Informasi, Financial Distress, dan Good Corporate Governance terhadap Manajemen Laba Tifalia Izzati Yaumi Sabila; Endah Susilowati
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.v6i11.4046

Abstract

This study aims to test and prove empirically the effect of information asymmetry, financial distress, managerial ownership, and audit committee on earnings management. The population used is all annual reports of infrastructure companies in the building construction sector listed on the Indonesia Stock Exchange for the period 2018-2022, with a total sample of 12 companies. The test method uses partial least square (PLS) which is processed with SmartPLS for Windows Version 3.0. The results showed that information asymmetry, financial distress, managerial ownership, and audit committee have a positive and significant effect on earnings management.

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