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Dedi Junaedi
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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 161 Documents
Search results for , issue "Vol. 6 No. 5 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan " : 161 Documents clear
Pengaruh Literasi Keuangan terhadap Perilaku Keuangan dengan Sikap Keuangan Sebagai Variabel Intervening Mahasiswa Fakultas Ekonomi Universitas Sriwijaya Sendi Marcelleo Arkan Sendi Marcelleo Arkan; Marlina Widiyanti Marlina Widiyanti; Fida Muthia Fida Muthia; Isni Andriana Isni Andriana
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 5 (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.v6i5.998

Abstract

The purpose of this study was to find out whether financial literacy has an influence on students' financial behavior with financial attitudes as an intervening or mediating variable. The sampling technique used purposive sampling so that 100 samples were obtained which were students of the Faculty of Economics, Sriwijaya University. This research is a descriptive research with primary data. Data processing was carried out using the Partial Least Square analysis model with the help of WarpPLS 7.0 for windows. This study uses a measurement model (Inner model) and a Structural model (Outer model). The results of the hypothesis test show that (1) Financial Literacy has a direct effect on Financial Behavior, (2) Financial Literacy has a direct effect on Financial Attitudes, (3) Financial Attitudes has a direct effect on Financial Behavior, (4) Financial Attitudes are proven to fully mediate the effect of Financial Literacy on Financial Behavior.
Pengaruh Kebijakan Dividen, Profitabilitas, Likuiditas dan Struktur Modal terhadap Nilai Perusahaan dengan Ukuran Perusahaan sebagai Variabel Moderasi Hermawan Kustanta Hermawan Kustanta
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 5 (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.v6i5.1000

Abstract

This study aims to test whether dividend policy, profitability, liquidity, capital structure have a partial influence on company value, as well as whether company size is able to moderate the relationship of dividend policy variables, profitability, liquidity, capital structure to company value. This study took a sample of companies going public in the telecommunications and utilities sectors listed on the IDX. The sampling technique uses purposive sampling by collecting data in the form of annual financial statements in accordance with the required criteria obtained from the official IDX website www.idx.co.id, www.emiten.kontan.co.id and other websites related to sample companies. The amount of research data processed was 240 data, with 40 data on each variable. Data was analyzed using SPSS. The results showed that dividend policy has a positive and significant influence on the value of the company; profitability and liquidity have no partial influence on the value of the company; capital structure has a negative and significant influence on the value of the company; company size moderates the relationship of dividend policy and profitability partially to company value; The size of the company does not partially moderate the relationship of liquidity and capital structure to the value of the company.
Pengaruh Kualitas Pelayanan terhadap Loyalitas Pelanggan Jasa Transportasi Online Gojek Melalui Kepuasan Pelanggan sebagai Variabel Intervening: Studi pada Mahasiswa FISIP UPN Veteran Jawa Timur Nibrosun Nabii; Jojok Dwiridot
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 5 (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.v6i5.1026

Abstract

This research aims to understand and analyze the influence of service quality on customer loyalty in Gojek's online transportation service through customer satisfaction as an intervening variable. The population in this study consists of all active students from the Faculty of Social and Political Sciences at UPN Veteran East Java, from all batches who have used Gojek's online transportation service. The sample size for this study is 100 respondents, selected using purposive sampling technique with the criteria of active students from the Faculty of Social and Political Sciences at UPN Veteran East Java, from all batches, who are customers of Gojek's online transportation service and have used it more than twice. The data analysis technique employed in this study is Structural Equation Modeling-Partial Least Square (SEM-PLS), utilizing SmartPLS 4.0 software. The results indicate that service quality significantly influences customer satisfaction, service quality does not significantly affect customer loyalty, customer satisfaction significantly influences customer loyalty, and service quality significantly influences customer loyalty through customer satisfaction in Gojek's online transportation service.
Analisis Kinerja Keuangan Menggunakaan Analisa Rasio Keuangan pada Bank Jabar Banten (BJB) Wikanda Sumarsana; Euis Hernawati
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 5 (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.v6i5.1049

Abstract

Good bank performance will influence the bank's health level, which then produces optimal profits. This research aims to analyze the health level of Bank BJB through financial reports, which can then be used for management and assist in decision making. The research was carried out by analyzing the LDR, ROA, ROE, NIM, NPL, BOPO and CAR ratios during the 2018-2022 period. The method used in this research is descriptive qualitative, by identifying trends in problems that occur and then providing a systematic and accurate picture of the relationships, nature and facts that occur. The research results show that the financial ratio value of Bank BJB is in accordance with the standards set by Bank Indonesia, which is shown in the Liquidity ratio through LDR, can be declared Liquid or capable of meeting its short-term obligations. Then, in terms of profitability and solvency ratios, it appears that Bank Jabar Banten has good management quality and capable of managing their finances so that it can produce maximum profits. Overall, Bank Jabar Banten is in a healthy financial position.
Pengaruh Pendapatan Asli Daerah, Dana Alokasi Umum, Dana Bagi Hasil dan Tingkat Inflasi terhadap Belanja Modal di Provinsi Bengkulu Tahun 2018-2022 Lala Putri Darunnisa; Herawansyah
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 5 (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.v6i5.1093

Abstract

The purpose of this study is to determine how the impact of capital expenditure in Bengkulu Province from 2018 to 2022 is related to local original income (PAD), general allocation funds (DAU), profit-sharing funds (DBH), and inflation. The study population consisted of local original income, general allocation funds, profit-sharing funds, inflation rates, and capital expenditures. Ten cities and regencies in Bengkulu Province. This study uses secondary data on the implementation of the 2018–2022 Bengkulu Provincial APBD budget obtained from the Directorate General of Financial Balance. WarpPLS software version 7.0 will be used as a data analysis tool to review research data. The conclusion of this study shows that although the general allocation fund does not have a significant effect and the inflation rate has a significant negative influence on capital expenditure, local original income, and profit-sharing funds have a significant positive influence.
Strategi Pemasaran Bisnis Budidaya Ikan Lele “Berkah Mandiri” Persepektif Etika Bisnis Islam Mufidatun Nur Laila; Muhammad Alhada Fuadilah Habib
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 5 (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.v6i5.1104

Abstract

Catfish cultivation has great potential in this era because it is popular with the public, so quite a lot of new catfish cultivation businesses have emerged. This causes the world of catfish buying and selling business to have increasingly fierce competition, so it requires a good marketing strategy to be able to win the competition in the catfish farming business sector. Preliminary survey results found that implementing a marketing mix strategy was able to increase sales of Berkah Mandiri catfish. The purpose of this research is to describe the Marketing Strategy for the Berkah Mandiri Catfish Cultivation Business from an Islamic Business Ethics Perspective which is proven to be able to increase sales. This research uses a qualitative descriptive research type. Data collection techniques include interviews, observation and documentation, then data analysis is carried out. Data analysis which includes the stages of data condensation, data presentation and drawing conclusions. The results of the research found that the Berkah Mandiri catfish farming business succeeded in increasing sales with the 7P marketing mix strategy (product, price, place, promotion, people, processes and physical evidence) in the form of selling good quality and healthy catfish of various types, providing price based on fish quality and negotiable selling price, easy to reach location, opening a sales stand in the market, having a suitable environment for cultivation, promoting by word of mouth and social media (WhatsApp and Facebook), skilled human resources with a high work ethic , choosing superior catfish seeds, providing good catfish feed, paying attention to the quality of the pond water, handling pests and diseases, the fish harvesting process is in accordance with safe harvest procedures, the pond is cleaned once a week, the size of the pond is divided into several sizes ( according to the age of the fish) and the pond looks clean. There are 5 principles of Islamic Business Ethics that are applied, namely; honest and trustworthy, accurate in weighing and avoiding gharar, mutually beneficial, voluntary in buying and selling and not badmouthing other people's business.
Jumlah Rapat Komite Audit, Jumlah Dewan Direksi, dan Jumlah Dewan Komisaris terhadap Pengaruh Penerapan GCG pada Perusahaan Sektor Garmen dan Tekstil yang Terdaftar Di Bursa Efek Indonesia (BEI) pada Tahun 2020-2021: Jumlah Rapat Komite Audit, Jumlah Dewan Direksi, dan Jumlah Dewan Komisaris terhadap Pengaruh Penerapan GCG pada Perusahaan Sektor Garmen dan Tekstil yang Terdaftar Di Bursa Efek Indonesia (BEI) pada Tahun 2020-2021 Raissa Amelia
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 5 (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.v6i5.1128

Abstract

This research aims to investigate the influence of the implementation of Good Corporate Governance (GCG), the number of audit committee meetings, the number of board of directors, and the number of board of commissioners on the financial performance of companies in the garment and textile sector listed on the Indonesia Stock Exchange (BEI) in the years 2020-2021. The indicators of GCG implementation are proxied by commitment, transparency, accountability, independence, responsibility, fairness, leadership, and vision-mission. Furthermore, financial performance is measured using Return on Assets (ROA). The research employs T and F statistical tests as the research methods. Based on the findings, it is revealed that the implementation of GCG, the number of audit committee meetings, the number of board of directors, and the number of board of commissioners, either partially or simultaneously, do not have a significant effect on the financial performance of companies in the garment and textile sector listed on the Indonesia Stock Exchange (BEI) in the years 2020-2021.
Analisis Faktor Agresivitas Pajak Sebelum dan Masa Pandemi Covid19 Amanda Santikah; Siti Nurul Azizah; Lia Uzliawati
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 5 (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.v6i5.1130

Abstract

Tax aggressiveness is an activity aimed at reducing taxable profits through tax planning, either using methods that are in accordance with regulations or not in accordance with tax regulations. This research was conducted to examine the effect of corporate social responsibility (CSR), leverage, profitability, company size on tax aggressiveness. The research population is mining companies listed on the Indonesia Stock Exchange, with samples taken of 43 financial statements of mining companies for 2016-2020. Data analysis used the regression analysis model using IBM SPSS 25 software. The results showed that profitability and firm size had a positive effect on tax aggressiveness.
Pengaruh Shopeepaylater terhadap Daya Beli dan Perilaku Konsumtif Mahasiswa di Politeknik Piksi Ganesha Bandung Tiara Deany Fitri; Widwi Handari Adji
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 5 (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.v6i5.1137

Abstract

This research discusses the influence of Shopee PayLater (Spaylater) on the purchasing power and consumer behavior of students at the Piksi Ganesha Polytechnic in Bandung. Involving 101 respondents, this research used quantitative methods with validity, reliability, normality tests, and T and F tests to analyze the data. The research results show that Spaylater has a significant positive influence on students' purchasing power and consumer behavior. The validity and reliability test results show that the research instrument is valid and reliable. Statistical analysis, including T and F tests, supports these positive results. This research journal can help related parties, both academics and practitioners, in understanding the dynamics of using payment services such as Spaylater in managing purchasing power and managing consumer behavior among students.
Analisis Hirarki Proses Pengelolaan Zakat Produktif di Kota BAZNAS Kota Cirebon Dwi Suci Widiastuti; Dila Sekar Arum Sari
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 5 (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.v6i5.1140

Abstract

Zakat for Muslims, especially in Indonesia and even in the Islamic World in general, has been explained as an important part of the perfection of Islamic teachings.The research uses descriptive quantitative methods with data collection techniques through interviews, observations, documentation.This study used a questionnaire from selected informants consisting of 7 respondents who are experts in Zakat Management. The data obtained isthen analyzed using Analytical Hierarchy Processes (AHP) with the help of Excel.The results of this study are Zakat Management influenced by 3 faktor main programs that are ranked first are Applications (64), second regulation (23), and the last rank of HR (13).

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