cover
Contact Name
Dedi Junaedi
Contact Email
dedijunaedi@gmail.com
Phone
+628118114379
Journal Mail Official
dedijunaedi@journal-laaroiba.com
Editorial Address
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
Location
Kab. bogor,
Jawa barat
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 125 Documents
Search results for , issue "Vol. 6 No. 4 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan " : 125 Documents clear
Pengaruh Growth Opportunity, Corporate Social Responsibility, dan Bonus Plan Terhadap Konservatisme Akuntansi Fardilla Helena Violita; Suwarno Suwarno
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 4 (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.v6i4.2006

Abstract

This research aims to test and analyze the influence of growth opportunities, corporate social responsibility, and bonus plans on accounting conservatism. This type of research is quantitative using secondary data. The population used in this research was all manufacturing companies listed on the Indonesia Stock Exchange during the 3 year period 2020-2022, totaling 226 companies, using a purposive sampling technique to produce 175 research samples. This research was tested using SmartPLS 4.0.9.4 using descriptive data analysis, discriminant validity test, coefficient of determination (R2), effect size (F2), path coefficient, and hypothesis testing. The results of the research hypotesis show that (1) growth opportunity has asignificant effect on accounting conservatism, (2) corporate social responsibility has no significant effect on accounting conservatism, and (3) bonus plans have a significant effect on accounting conservatism
Analisis Nilai Perusahaan Food & Beverage di Bursa Efek Indonesia Alvian Nur Karim Karim; Dhani Ichsanuddin Nur
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 4 (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.v6i4.2177

Abstract

The objective of this research is to examine the variables affecting the stock value of food and beverage firms listed on the Indonesian Stock Exchange (IDX). This research examines a number of variables, including firm value as the dependent variable, profitability as an independent variable, and liquidity as an independent variable. The Food and Beverage Sub-Sector's Manufacturing Industry Consumption Goods Factory Zone, which includes 33 industries, serves as the study's population. Purposive sampling, which is the collecting of samples with aims and intents in categorizing drawings based on specified criteria, was used to choose the sample for this study. 25 manufacturing sectors from the food and beverage sub-zone of the consumer goods firm zone served as the samples. The study's findings indicate that although profitability and liquidity may both increase a business's value, company expansion cannot. These findings are particularly relevant to the food and beverage firms listed on the Indone Keywords : company growth, profitability, liquidity, company value.
The Impact of the Declaration of Presidential and Vice Presidential Candidates on Capital Market in Indonesia::  Case Study of the Composite Stock Index, LQ45, JII70 and ISSI) Dedi Junaedi; Rio Kartika Supriyatna; Muhammad Rizal ArsyadArsyad
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 4 (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.v6i4.2254

Abstract

This research aims to analyze the impact of the declaration of the presidential and vice presidential candidates on the dynamics of the capital market in Indonesia. The method used is quantitative analysis with a multiple dummy variable regression approach. The results prove that the declaration of the presidential and vice presidential candidates has a significant impact on the dynamics of the capital market in Indonesia. The movements of conventional stock indices (Composite and LQ45) and sharia stock indices (JII70 and ISSI) are significantly influenced by the declaration of the presidential and vice presidential candidate pairs for the 2024 Election, with quite strong correlations (Composite 0.6242, LQ45 0.6805, JII70 0.7968, and ISSI 0.5181). The declaration of the Anies-Muhaimin pair (Capres1) is positively correlated with the movement of the Composite stock index, LQ45, JII70 and ISSI. Meanwhile, the declaration of the Ganjar-Mahfudz pair (Capres 2) and the Prabowo-Gibran pair had a negative correlation with the movement of the Composite stock index. Research facts show that the capital market responded positively to the declaration of pair number 1 (Anies-Muhainin). On the other hand, the capital market responded negatively to the declarations of pair Number 2 (Prabowo-Gibran) and pair Number 3 (Ganjar-Mahfudz). The capital market was under greater pressure after the Prabowo-Gibran pair was declared. Market pressure is greater on Prabowo-Gibran compared to the Ganjar-Mahfudz pair and the Anies-Amin pair. Keywords: presidential and vice presidential candidate declaration, conventional capital market, sharia capital market
Peran Lembaga Zakat dalam Pendampingan Bisnis Mustahik Sebagai Upaya Peningkatan Kesejahteraan Penerima Zakat: Studi Kasus LAZISMU Malaysia Sutrisno Sutrisno
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 4 (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.v6i4.2668

Abstract

The aim of this research was to determine how to optimize the role of LAZISMU Malaysia in supporting the businesses of zakat recipients, as a means to improve the welfare of the mustahik (zakat beneficiaries). This research was a descriptive qualitative study, with data collected through observation, interviews, and documentation review. The research findings concluded that LAZISMU Malaysia has played an active coaching role for small business activities run by zakat recipients. This role is carried out through a mentoring program for mustahik facing difficulties managing their business and capital to increase business income. The steps taken to assist zakat recipients include guidance on managing finances simply by applying an income and expenditure accounting model. Further assistance provided by LAZISMU Malaysia to boost mustahik income involved marketing training in collaboration with Muhammadiyah universities community services in Malaysia. Additionally, LAZISMU Malaysia provides support through the smart display program (arranging business premises) using a modern market approach prioritizing cleanliness, comfort, convenience, and friendliness for all customers. By assisting the businesses of zakat recipients, the mustahik can increase the income generated from the enterprises they run. Keywords: Role of Zakat Institutions, Business Assistance, Improving Welfare.
Pengaruh Operating Cash Flow, Profitabilitas, dan Leverage terhadap Financial Distress pada Perusahaan Properti dan Real Estate yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2018-2022 Sintia Oktapani; Neni Maryani
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 4 (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

Abstract

The objective of this study is to investigate the impact of operating cash flow, profitability, also leverage on financial difficulties among property also real estate firms listed on the Indonesian stock exchange (IDX) from 2018 to 2022. This research employs quantitative methods, utilizing secondary data sources such as annual also financial reports obtained from 47 property also real estate companies during the specified period. The sampling procedure involved purposive sampling, yielding a total of 235 data samples. The research framework adopts multiple linear regression analysis. Findings from this investigation reveal that, individually, operating cash flow also profitability do not significantly influence financial distress, whereas leverage exhibits a detrimental effect. Moreover, collectively, operating cash flow, profitability, also leverage jointly impact financial distress within the realm of property also real estate enterprises listed on the Indonesian stock exchange (IDX) during the 2018-2022 period.

Page 13 of 13 | Total Record : 125