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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 125 Documents
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Search results for , issue "Vol. 6 No. 4 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan " : 125 Documents clear
Financial Performance of BUMN Go Public on The Indonesian Stock Exchange on Company Value Titania Anggraini; Isni Andriana
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.v6i4.859

Abstract

This research aims to analyze company performance based on the financial aspects of BUMN: Return On Equity, Return On Investment, Cash Ratio, Current Ratio, Collection Periods, inventory turnover, total asset turnover, ratio of own capital to total assets of BUMN companies go public listed on the Indonesian Stock Exchange on company value. The research period is 5 years, namely the 2018-2022 period. This study uses a quantitative approach. This research method uses panel data regression analysis with a research period of 2018-2022 with estimates ordinary least square (OLS), random effect model (REM), and fixed effect model (FEM), and the population used in this research was 114 BUMN companies and the sampling method was using samples with certain criteria. The sample used was 23 BUMN go public companies listed on the Indonesia Stock Exchange. The research results show that shareholder returns (ROE) have a significant positive effect on company value. Cash ratio, current ratio, Return on Investment, Inventory Turnover, Collection Periods, total asset turnover and the ratio of own capital to total assets do not have a significant effect on company value.
Filantropi Islam dalam Pertumbuhan Ekonomi Umat melalui Ziswaf Muhammad Zainudin
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.v6i4.860

Abstract

Humans are social beings (Zoon Politicon) who need each other to fulfill their primary and secondary needs. In the Qur'an and Hadith, ta'awun attitude in life is prescribed so that growth continues according to Sunnatullah. The purpose of this research is to provide an understanding of the role of Islamic philanthropy in its contribution to the economic growth of the ummah through an attitude of individual and social generosity aimed at bridging the socio-economic gap in society. Islamic philanthropy also aims to build the economic growth of the ummah in various fields such as education, health, finance and Islamic da'wah through ZISWAF institutions. This research is a library research with qualitative descriptive data analysis. The results of this research show that Islamic philanthropy through ZISWAF is able to overcome the economic disparities of the ummah through the generous hands of individuals and socially. Judging from the data from the National Amil Zakat Agency (BAZNAS), which has succeeded in collecting ZISWAF of Rp. 21.3 trillion in 2022, or an increase of 52.14% compared to 2021 which reached Rp. 14 trillion, this proves that the role of Islamic philanthropy through institutions (BAZNAS) is able to play its role as a driving force for economic growth.
Faktor-Faktor yang Mempengaruhi Budgetary Slack pada Organisasi Perangkat Daerah Provinsi Sumatera Selatan Tri Kartika Rahayu; Sopiyan AR; Muhammad Husni Mubarok
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.v6i4.861

Abstract

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.
Optimalisasi Sumber Daya Manusia terhadap Pengolahan: Studi Kasus Industri Pengolahan Bahan Baku Rotan Herry Christopher Tene; Aluisius Hery Pratono; Olivia Tanaya
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.v6i4.863

Abstract

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.
Analisis Penerapan Akuntansi Berbasis Akrual atas Pendapatan menurut Undang-Undang Perpajakan pada PT. Merapi Utama Pharma Medan Tantry Suci Chairani; Khairul Anwar Pulungan
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.v6i4.881

Abstract

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.
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) Herturasya Ayu Ranjani; Budi Prabowo
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.v6i4.882

Abstract

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.
Pengembangan Wisata Halal di Kawasan Danau Toba: Persepsi Pelaku Usaha Wisata Hotel dan Restoran Anggun Sidabutar; Vany Octaviany
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.v6i4.884

Abstract

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.
Pengaruh Locus Of Control terhadap Budgetary Slack dengan Skill Teknologi sebagai Variabel Moderating pada Perumda Panglungan Kabupaten Jombang Muhammad Rafli Maulana Badar; Siti Sundari
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.v6i4.885

Abstract

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.
Pengaruh Flash Sale, Bebas Biaya Pengiriman, dan Hedonic Shopping Motivation terhadap Impulse Buying pada Pengguna Shopee di Gresik Ramadhan Alim Kusuma; Nurhadi Nurhadi
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.v6i4.886

Abstract

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.
Teknologi Blockchain dalam Perspektif Ekonomi Islam / Keuangan Islam Djumadi
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.v6i4.887

Abstract

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.

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