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Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah

alkharaj
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Published by Institut Agama Islam Nasional Laa Roiba Bogor

ISSN : 26562871 EISSN : 26564351 DOI : https://doi.org/10.47467/alkharaj

Core Subject : Economy, Social,

Economics, Econometrics & Finance Social Sciences

AL-KHARAJ: The Journal of Islamic Economics, Finance & Business is a scientific journal published by the Center for Research and Strategic Studies (PRKS) of the Institute of Islamic Religion (IAI) National Laa Roiba Bogor. This journal contains scientific papers from academics, researchers and practitioners in research on Islamic economic, financial and business issues.

Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)

Articles 36 Documents

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Search results for , issue "Vol 5 No 2 (2023): Al-Kharaj: Jurnal Ekonomi, Keuangan " : 36 Documents clear

Pengaruh Likuiditas, Aktivitas dan Kebijakan Dividen terhadap Kinerja Keuangan pada Industri Sub Sektor Telekomunikasi di Bursa Efek Indonesia Zaudra Afifah Nurzaeni; Gendro Wiyono; Ratih Kusumawardhani
Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 5 No 2 (2023): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Research and Strategic Studies Center (Pusat Riset dan Kajian Strategis) Fakultas Syariah IAI Nasional Laa Roiba

The purpose of this observe is to analyze the effect of activity, liquidity, and dividend policy on the financial performance of telecommunications companies listed on the Indonesia Stock Exchange (IDX) in the 2011-2020 period. The research method used in this research is purposive sampling method. The hypothesis test of this study uses t and F tests. The results of this study indicate that the activity ratio (CR) has a positive and significant effect on financial performance (ROA) with a regression coefficient value of 2.153 and a significance value of 0.038 <0.05. While the liquidity ratio (TATO) and dividend policy (DPR) have a positive and insignificant effect on financial performance (ROA) with a regression coefficient value of 0.019 and a significance value of 0.0849 > 0.05. Dividend policy (DPR) has a positive and insignificant effect on financial performance (ROA) with a regression coefficient value of 0.059 and a significance value of 0.557 > 0.05. Keywords: Activity (CR), Liquidity (TATO), Dividend Policy (DPR), Financial Performance (ROA).

Pengaruh Disiplin, Budaya Organisasi dan Motivasi Kerja terhadap Kinerja Karyawan pada Perum Bulog Kantor Wilayah Jawa Timur Nurindah Dwi Antika; Jojok Dwiridotjahjono
Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 5 No 2 (2023): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Research and Strategic Studies Center (Pusat Riset dan Kajian Strategis) Fakultas Syariah IAI Nasional Laa Roiba

Quality human resources are a determining factor in improving the performance of a business organization. The performance of a business organization is largely determined by the performance of its employees, and this is the main reason for this research. This study aims to determine the effect of discipline, organizational culture and work motivation on employee performance. This research approach is a descriptive research with a quantitative approach. The data used in this study are primary data obtained directly from respondents through questionnaires in the field and secondary data obtained in finished form, has been collected and processed by other parties. The number of samples taken in this study were 74 respondents. The data analysis technique used in this research is multiple linear regression. The results of the analysis show that the variables of discipline, organizational culture and work motivation have a significant effect on employee performance both simultaneously and partially. The results of this study indicate that the variables of discipline, organizational culture and work motivation are the determining variables in an effort to improve employee performance Keywords : Discipline, Organizational Culture, Work Motivation, Employee Performance.

Analisis Pelaksanaan Pembiayaan Multiguna pada Bank Syariah Indonesia KC Medan S. Parman Muhammad Iqbal Pane; Ahmad Amin Dalimunthe
Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 5 No 2 (2023): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Research and Strategic Studies Center (Pusat Riset dan Kajian Strategis) Fakultas Syariah IAI Nasional Laa Roiba

This exploration is roused by the elements of the elements of the Indonesian economy, in light of the fact that after the money related emergency in 1998, banking execution became poor. After the emergency, the financial exhibition showed advancements. Then, at that point, came the PT. Bank Syariah Indonesia KC Medan S. Parman which gives multipurpose financing items, specifically purchaser financing without guarantee. On a basic level, acquiring unstable financing dispensed by banks requires a troublesome interaction, however it is different with PT. Bank Syariah Indonesia KC Medan S. Parman which is progressively being visited by clients who will apply for multipurpose financing after the financing is sent off and everything is fruitful. The motivation behind this examination is to execute the depiction of multipurpose financing that can give accommodation to clients. This examination utilizes subjective exploration with distinct methodology with the meeting technique, which investigates information by gathering, summing up and choosing things in regards to multipurpose financing. after that it is introduced as a stream visit (outline of connections among classes) and afterward ends can be drawn about regardless of whether the execution of multipurpose financing gives comfort to clients. The aftereffects of this study show that the most common way of executing multipurpose financing incorporates : multipurpose financing applications, MOU (Notice of Understanding) arrangements, financing council endorsements, contract endorsements, endorsements and endorsements did independently and all things considered. In compiling this research, the researcher chose to conduct qualitative research with data collection methods through field observations and also existing literature. PT. Sharia Bank KC Medan S. Parman, it was concluded that the composition and human resources were carried out effectively. It can be seen the implementation of Multipurpose Financing at PT. Bank Syariah Indonesia KC Medan S. Parman through its simple needs so that the implementation of this multipurpose financing provides accommodation, comfort and convenience to customers. Keywords: Multipurpose Financin, Islamic Bank

Survey On Career Interest of Sharia Economic Law Students In The Final Semester Nur Rizqi Febriandika; Fajriyanti Fatimah; Putri Wirayanti
Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 5 No 2 (2023): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Research and Strategic Studies Center (Pusat Riset dan Kajian Strategis) Fakultas Syariah IAI Nasional Laa Roiba

This study aims to map the career interests of Islamic economic law students after graduating from college. Sharia economic law is a unique study program because it combines several major scientific competencies, namely law, economics, and sharia science. The type of research is descriptive qualitative research by distributing questionnaires. Data collection methods include filling out questionnaires, interviews, observations, and documentation. This study indicates that 74% of the samples taken choose to work directly rather than continue their master's studies (S2). The biggest factor influencing career choice is own desire (74%). The first priority that is most in-demand are Islamic financial institutions with 23%, the selected jobs that are the second priority that is most in demand are in non-bank companies 38%. Meanwhile, students who want to continue their studies after graduation tend to choose masters with the same major, namely the master of sharia economic law (16%). The implementation of a law degree for graduates of Islamic Economic Law has a very large advantage for graduates of Islamic Economic Law, but many students choose to work in the field of economics even though the degree obtained is a law degree because there is still a lack of understanding of law compared to law graduates from the law faculty itself. Keywords: Career, Sharia Economic Law, Students

Pengaruh Inflasi, Suku Bunga Bank Indonesia, dan Nilai Tukar Rupiah (USD/IDR) terhadap Indeks Saham Bisnis-27 di Bursa Efek Indonesia (BEI) Hamzah Haidar Alwi; Lia Nirawati
Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 5 No 2 (2023): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Research and Strategic Studies Center (Pusat Riset dan Kajian Strategis) Fakultas Syariah IAI Nasional Laa Roiba

This research aims to test the influence of macroeconomic factors namely Inflation level, Suku Bunga Bank Indonesia and rupiah exchange rate (USD / IDR) on the Business Stock Price Index-27 simultaneously and partially. The research method used is quantitative method. Research data collection is done by taking data related to macroeconomics from online data search. This study uses secondary data obtained from the official website online in the form of summaries of reports per month. The population in this study is a time series data for 60 months with a time period of January 2016 - December 2020. In this study used saturated sample techniques. So obtained data that amounted to 60 samples of research data. The data analysis technique in this study uses multiple linear regression analysis. The results of analsis from simultaneous testing, it is known that variable Inflation (X1), Bank Indonesia Interest Rate (X2), and Rupiah Exchange Rate (USD/ IDR) (X3) have a significant effect on the Business Stock Price Index-27. Partially Inflation has a positive and significant effect, Bank Indonesia Interest Rate has a negative and significant effect, the Rupiah Exchange Rate has no effect on the Business Stock Price Index-27. Keywords: Inflation, Bank Indonesia Interest Rate, Rupiah Exchange Rate, Business Index-27

Pengaruh Fraud Pentagon terhadap Fraudulent Financial Statement dengan Komite Audit sebagai Variabel Moderasi Sri Ayem; Dewi Kusuma Wardani; Lu’lu’ul Mas’adah
Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 5 No 2 (2023): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Research and Strategic Studies Center (Pusat Riset dan Kajian Strategis) Fakultas Syariah IAI Nasional Laa Roiba

This study aims to examine the factors which can affect the existence of a fraudulent financial statement that adds back the audit committee as a moderating variable in the study. The factors that will be tested in this study are the theory of fraud pentagon which consists of pressure, opportunity, rationalization, competence and arrogance. The research sample used is the infrastructure sector listed on the Indonesia stock exchange for the 2016-2020 period. The sample selection methodused purposive sampling method and produced 25 companies with 125 annual reports that were processed. In this study, the hypothesis used is logistic regression. The results of this study are empirically that pressure effect on fraudulent financial statement, opportunity, rationalization, competence and arrogance have on fraudulent financial statement. the audit committee cannot moderate the influence of pressure, opportunity, rationalization, competence and arrogance on fraudulent financial statements. Keywords: fraud pentagon, fraudulent financial statement

Pengaruh Pelatihan Profesional, Penghargaan Finansial, dan Pertimbangan Pasar Kerja terhadap Minat Berkarir Akuntan Publik Anita Norlaela; Muslimin Muslimin
Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 5 No 2 (2023): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Research and Strategic Studies Center (Pusat Riset dan Kajian Strategis) Fakultas Syariah IAI Nasional Laa Roiba

The number of public accountants in Indonesia is still relatively minimal, because accounting graduates have less interest in a career as public accountants. There are many factors that influence accounting graduates in choosing a career, including financial factors, training, and the job market. The purpose of this study was to examine and analyze the effect of professional training, financial rewards, and labor market considerations on public accountant career interests. The population in this study were Accounting S1 students from UPN "Veteran" East Java and Airlangga University class of 2018 and 2019. The research method used quantitative research. The sampling technique used purposive sampling method, while for determining the number of samples using the Slovin formula with a total of 91 respondents. Data collection techniques used in this study using a questionnaire. The collected data were analyzed using Partial Least Square (PLS) analysis technique with SmartPLS 3.0 software. The results of this study indicate that: (1) Professional Training has a positive and significant effect on Public Accountant Career Interests. (2) Financial Award has no significant effect on Public Accountant Career Interest. (3) Labor market considerations have a positive and significant impact on the Career Interest of a Public Accountant. Keywords: Professional Training; Financial Awards; Labor Market Considerations; Public Accountant Career Interest.

Pengaruh Brand Image terhadap Brand Equity melalui Brand Loyalty Provider Telkomsel di Surabaya Sinta Kurnia Illahi; Sonja Andarini
Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 5 No 2 (2023): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Research and Strategic Studies Center (Pusat Riset dan Kajian Strategis) Fakultas Syariah IAI Nasional Laa Roiba

This study aims to examine the effect of brand image on brand equity through the brand loyalty of Telkomsel provider users in Surabaya. This research is a quantitative research, data collection techniques using literature studies and questionnaires. Data were analyzed using PLS (Partial Least Square). Determination of the sample using the Wibisono formula, the number of samples used in this study was 100 respondents. The results showed that brand image had a significant effect on brand equity for Telkomsel provider users in Surabaya, and brand image had a significant effect on brand equity through brand loyalty on Telkomsel provider users in Surabaya. Keywords: Brand Image, Brand Loyalty, Brand Equity

Analisis Loyalitas Pelanggan Ditinjau dari Nilai Pelanggan, Lokasi dan Persepsi Harga dengan Kepuasan Pelanggan sebagai Variabel Intervening pada Pelanggan Indomaret di Yogyakarta Eva Suwarni; Ambar Lukitaningsih; Muinah Fadhilah
Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 5 No 2 (2023): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Research and Strategic Studies Center (Pusat Riset dan Kajian Strategis) Fakultas Syariah IAI Nasional Laa Roiba

The retail business is a business that is directly related to consumers, so to be able to compete, retailers must be able to increase customer satisfaction which will have an impact on customer loyalty. The purpose of this study was to analyze the effect of customer value, location, price on customer satisfaction and customer loyalty at Indomaret Yogyakarta. The research method used is survey research by distributing questionnaires to 100 respondents who are Indomaret customers in Yogyakarta. Data analysis was performed by statistical descriptive and SEM-PLS analysis. The results of the study conclude: 1) There is a significant effect of customer value on customer satisfaction; 2) There is no significant effect of location on customer satisfaction; 3) There is a significant effect of price on customer satisfaction; 4) There is no significant effect of customer value on customer loyalty; 5) There is no significant effect of location on customer loyalty; 6) There is a significant effect of price on customer loyalty; 7) There is a significant effect of customer satisfaction on customer loyalty. Furthermore, customer satisfaction is able to mediate the effect of customer value and price on customer loyalty, but cannot mediate the effect of location on customer loyalty. Keywords: Customer Value, Location, Price, Customer Satisfaction, Customer Loyalty.

Adopsi Kode Etik Internasional AAOIFI bagi Akuntan Islam Indonesia R. Ibnu Haitam; Misnen Ardiansyah
Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 5 No 2 (2023): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Research and Strategic Studies Center (Pusat Riset dan Kajian Strategis) Fakultas Syariah IAI Nasional Laa Roiba

Various accounting scandals, financial cases and unethical practices violating laws and standards still occur today in Indonesia. Indonesia's code of ethics for Islamic accounting needs to be formulated in line with the development of sharia accounting practices that are widespread in the world of Islamic banking and Indonesia's dynamic sharia economy with high complexity. Indonesia's Islamic sharia accounting code of ethics needs to adopt a code of ethics compiled by international experts in the global Islamic accountant organization AAOIFI as a drafting reference. The research uses an interactive qualitative type that advances interview techniques to collect data from scholars. The primary source of research uses the code of ethics issued by AAOIFI and through interviews with Islamic accounting expert from IAI and ulama (scholars) in the Indonesian Ulema Council (MUI). The principles of the AAOIFI code of ethics include taqwa, tawakal, amanah, sidiq. quwwah and tawasi bil haq. The adoption of a code of ethics for Indonesian Islamic accountants is an important matter of duplicating the virtues in modern applicants, namely applying Islamic law in order to provide solutions and guidance in contemporary modern problems. The preparation of a code of ethics for Indonesian Islamic accountants requires the Islamic accountant profession in the complex modern world needs to pay attention to urf am and urf khas so that it will give great benefits because until now the Indonesian Islamic accountant profession does not have a professional code of ethics. Keywords: Islamic Accounting, Code of Ethics, Accountants

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Dedi Junaedi

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Pusat Riset dan Kajian Strategis (PRKS) Fakultas Syariah Institut Agama Islam (IAI) Nasional Laa Roiba Bogor Jl Raya Pemda Pajeleran Sukahati No 41 Cibinong, Bogor 16913

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INDONESIA

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Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name Dedi Junaedi

Contact Email dedijunaedi@laaroiba.ac.id

Phone +628118114379

Journal Mail Official dedijunaedi@laaroiba.ac.id

Editorial Address Pusat Riset dan Kajian Strategis (PRKS) Fakultas Syariah Institut Agama Islam (IAI) Nasional Laa Roiba Bogor Jl Raya Pemda Pajeleran Sukahati No 41 Cibinong, Bogor 16913

Location Kab. bogor, Jawa barat INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Contact Name
Dedi Junaedi

Contact Email
dedijunaedi@laaroiba.ac.id

Phone
+628118114379

Journal Mail Official
dedijunaedi@laaroiba.ac.id

Editorial Address
Pusat Riset dan Kajian Strategis (PRKS) Fakultas Syariah Institut Agama Islam (IAI) Nasional Laa Roiba Bogor Jl Raya Pemda Pajeleran Sukahati No 41 Cibinong, Bogor 16913

Location
Kab. bogor,

Jawa barat

INDONESIA