Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
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.
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<![CDATA[Faktor – Faktor yang Mempengaruhi Keputusan Pembelian pada UMKM Makanan Batam ]]>
<![CDATA[Priscillia Paramitha Tanujaya]]>;
<![CDATA[Johny Budiman]]>
<![CDATA[ Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 5 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah ]]>
Publisher : <![CDATA[Intitut Agama Islam Nasional Laa Roiba Bogor ]]>
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DOI: 10.47467/alkharaj.v6i5.1141
<![CDATA[This research was conducted to determine the influence of brand image, digital marketing, price, product quality, trust, and product quality through trust on purchasing decisions. The research method used was a quantitative method using as many as 310 respondents from Batam City residents who had purchased food from small and medium enterprises in Batam with research results that brand image, digital marketing, service quality, product quality, and trust had a positive influence on purchasing decisions. Meanwhile, the price variable has no positive influence on purchasing decisions. and product quality mediated by trust has a significant influence on purchasing decisions.]]>
<![CDATA[Implementasi Etika Bisnis dan Dampaknya Bagi Keberlanjutan Bisnis ada Perusahaan ]]>
<![CDATA[Jinan Hamqur Abdillah]]>
<![CDATA[ Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 5 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah ]]>
Publisher : <![CDATA[Intitut Agama Islam Nasional Laa Roiba Bogor ]]>
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DOI: 10.47467/alkharaj.v6i5.1142
<![CDATA[The purpose of this study is to determine the implementation of business ethics in business enterprises. This research uses literature research methods based on expert opinions regarding business processes and practices in the company. This type of business method can be used in any situation. Establishing mutual trust in establishing partnerships, both micro and macro, can have a significant impact on the company's reputation. Of course, this does not bring immediate benefits, but is a kind of long-term investment for various aspects of the business field. Business ethics are needed by companies which will have an impact on the sustainability of the business run by the company.]]>
<![CDATA[Pengaruh Tingkat Inflasi, Ekspor, dan BI-7 Day Repo Rate terhadap Cadangan Devisa Negara Indonesia Tahun 2020-2022 ]]>
<![CDATA[Muchammad Aris Setia Budi]]>;
<![CDATA[Ratna Dewi Setiawati]]>;
<![CDATA[Rizki Ananda Putri]]>;
<![CDATA[Muhammad Agus Rifai]]>
<![CDATA[ Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 5 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah ]]>
Publisher : <![CDATA[Intitut Agama Islam Nasional Laa Roiba Bogor ]]>
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DOI: 10.47467/alkharaj.v6i5.1165
<![CDATA[The purpose of this research was to determine and assess the simultaneous and partial influence between the BI-7 Day Repo Rate, Exports, and Inflation Rate on Indonesia’s Foreign Exchange Reserves in 2020-2022. There are 36 data samples that are the object of research. Indonesia’s foreign exchange reserves are the dependent variable while exports, BI-7 Day Repo Rate, and inflation rate are the independent variables. Before conducting various linear regression analysis tests to see how the independent variables impact the dependent variable, the researchers first conducted a classical assumption test. The results showed that Indonesia’s foreign exchange reserves are affected by exports, BI-7 Day Repo Rate, and inflation rate. However, exports have a positive and significant impact on Indonesia’s foreign exchange reserves, while inflation and BI-7 Day Repo Rate have a negative and significant impact on foreign exchange reserves]]>
<![CDATA[Pengaruh Foreign Direct Investmet, Produk Domestik Bruto dan Indeks Pembangunan Manusia terhadap Tingkat Pengangguran dengan Inflasi Sebagai Variabel Moderating ]]>
<![CDATA[Aimma Zuha Musnida]]>;
<![CDATA[Binti Nur Asiyah]]>
<![CDATA[ Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 5 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah ]]>
Publisher : <![CDATA[Intitut Agama Islam Nasional Laa Roiba Bogor ]]>
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DOI: 10.47467/alkharaj.v6i5.1168
<![CDATA[This research is motivated by the problem of unemployment which is the scourge of developing countries as for developing countries included in the D-8 members of the Organization of Islamic Cooperation (OIC), namely Bangladesh, Egypt, Indonesia, Iran, Malaysia, Nigeria, Pakistan and Turkey. The objectives of this study are to examine the effect of Foreign Direct Investmen, Gross Domestic Product, and Human Development Index on the unemployment rate in 8 OIC member countries and with inflation as a moderating variable. This study used a quantitative approach of assosiative type. The data in this study is sourced from secondary data in the form of annual report and official websites of 8 OIC Memvers States for 2012-2021. Technical data analysis using Eviews 10 with panel data regression test. The result of this study show that: (1) Foreigen Direct Investment has a negative and insignificant effect on the unemployment rate, (2) Gross Domestic Product has a negative and significant effect on the unemployment rate, (3) Human Development Index has a positive and significant effect on the unemployment rate, (4) Foreign Direct Investment strengthened by inflation affects the unemployment rate, (5) Gross Domestic Product strengthened by inflation affects the rate unemployment, (6) The Human Development Index is not reinforced by inflation affecting the unemployment rate.]]>
<![CDATA[Potensi Wakaf Saham di Indonesia dan Kendala yang Dihadapi Perspektif Maqashid Syariah ]]>
<![CDATA[Alfiyatul Fitriyah]]>;
<![CDATA[Siti Masriyah]]>;
<![CDATA[Savinatus Saroyah]]>;
<![CDATA[Indah Yuliana]]>
<![CDATA[ Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 5 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah ]]>
Publisher : <![CDATA[Intitut Agama Islam Nasional Laa Roiba Bogor ]]>
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DOI: 10.47467/alkharaj.v6i5.1169
<![CDATA[The purpose of this study is to identify the challenges and opportunities of share waqf in Indonesia. This study is a review of the literature that draws on a variety of earlier investigations and is bolstered by information from studies that have been disseminated through journals and other scholarly publications from various universities. Researchers employed qualitative descriptive analysis to examine and evaluate the gathered data. The research's findings demonstrate Indonesia's enormous potential for share waqf, which is partly explained by the country's sizable Muslim population. Additionally, there are maslahah in its application that serve as markers of maqashid sharia. However, there are a number of challenges with its implementation, including illiteracy and a lack of knowledge of share waqf. Aside from that, most people still think that fixed assets are the sole way to be able to grant waqf. As a result, share waqf socialization for both the general public and nadzir parties is necessary. Additionally, there has to be more thorough communication and cooperation about share waqf between regulators and participants in the sharia capital market.]]>
<![CDATA[Peran Islamic Green Banking terhadap Sustainable Development Goals di Indonesia ]]>
<![CDATA[Arseha Candra Ningluthfi]]>;
<![CDATA[Yulfan Arif Nurohman]]>
<![CDATA[ Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 5 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah ]]>
Publisher : <![CDATA[Intitut Agama Islam Nasional Laa Roiba Bogor ]]>
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DOI: 10.47467/alkharaj.v6i5.1182
<![CDATA[Several countries are faced with a trade-off between economic growth and environmental degradation, including Indonesia. This problem then encourages stakeholders to create financial instruments that focus on project funding that is in accordance with the principles of Environment, Social, and Governance (ESG) and Sustainable Development Goals (SDGs). This is in line with sharia banking principles which can be a driving force for economic, social and environmental sustainability. This research aims to discuss the concept of Islamic Green Banking as a new sharia banking paradigm that integrates the roles of Islamic Banking and Green Banking in operational activities and their contribution to achieving Sustainable Development Goals in Indonesia. This research uses a literature review approach by compiling journal articles using Publish or Perish software and analyzing data using content analysis techniques. The result of this research is the concept of Islamic Green Banking which is divided into 5 perspectives, namely (a) Islamic Green Banking from the perspective of Sustainable Development Goals (SDGs) (b) Islamic Green Banking from a Technology perspective (c) Islamic Green Banking from a Green Finance perspective: ( d) Islamic Green Banking from a Company Operational perspective (e) Islamic Green Banking from a Maqasid Syariah perspective. Able to have an impact and contribution to Sustainable Development Goals (SDGs) in Indonesia. This has an impact on various Sustainable Development Goals (SDGs).]]>
<![CDATA[Analisis Akses Pembiayaan dan Penerapan Murabahah pada Baitul Maal Wat Tanwil (BMT) Amanah Ummah Gumpang ]]>
<![CDATA[Luthfia Nur Hanifa]]>;
<![CDATA[Mufti Arief Arfiansyah]]>
<![CDATA[ Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 5 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah ]]>
Publisher : <![CDATA[Intitut Agama Islam Nasional Laa Roiba Bogor ]]>
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DOI: 10.47467/alkharaj.v6i5.1183
<![CDATA[This research was conducted with the aim of understanding the aspects and implementation of Murabahah financing in Baitul Maal wa Tamwil Amnah Ummah (BMT AUM) Gumpang. Murabahah is a form of buying and selling goods, where the seller determines the purchase price to the buyer, and the buyer pays by adding a profit margin. The function of BMT involves developing productive businesses and investment to improve the quality of economic activities for small and medium entrepreneurs. This includes support for savings activities as well as providing financing for economic activities. This research uses qualitative methods with a descriptive approach, and combines primary and secondary data. Secondary data was obtained from BMT AUM document archives related to research focus, access and application of Murabahah. The research results show that the implementation of the Murabahah system in BMT AUM reduces the risk of loss among the parties involved. The decision to use Murabahah as a form of financing is considered by taking into account the customer profile, whose operational targets focus on the Small and Medium Enterprises sector. One of the financing that is often carried out at BMT is the Murabahah contract, where the Murabahah contract is a sale and purchase contract where BMT acts as the seller while the customer is the buyer. This research will discuss the Murabahah contract at BMT, the concept of BMT and the Murabahah financing at BMT.]]>
<![CDATA[Penggunaan Laba dan Arus Kas untuk Memprediksi Kondisi Financial Distress: Studi Kasus pada Perusahaan Makanan dan Minuman yang Terdaftar di BEI Periode 2019-2022 ]]>
<![CDATA[Windy Riko Angguda]]>;
<![CDATA[Harun Blongkod]]>;
<![CDATA[Mulyani Mahmud]]>
<![CDATA[ Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 5 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah ]]>
Publisher : <![CDATA[Intitut Agama Islam Nasional Laa Roiba Bogor ]]>
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DOI: 10.47467/alkharaj.v6i5.1199
<![CDATA[This research aims to examine the use of profits and cash flow in predicting financial distress conditions in food and beverage companies. This research uses quantitative descriptive analysis methods. Data was obtained from secondary data, namely data obtained from other parties in the form of published reports for the 2019-2022 period. The population of this research is all food and beverage companies listed on the Indonesian Stock Exchange. The number of samples in this research was 28 companies. The sampling method used was purposive sampling. The data was processed using Eviews 12. The results of this study show that profits have a significant effect on financial distress, while cash flow does not have a significant effect on financial distress in food and beverage companies listed on the Indonesia Stock Exchange. This research also states that profits and cash flow simultaneously influence financial distress.]]>
<![CDATA[Analisis Implementasi Laporan Keuangan BUMDES Sesuai SAK EMKM: Studi Kasus BUMDES Gemilang Desa Molowahu ]]>
<![CDATA[Anggriliani Abdullah]]>;
<![CDATA[Rio Monoarfa]]>;
<![CDATA[Siti Pratiwi Husain]]>
<![CDATA[ Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 5 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah ]]>
Publisher : <![CDATA[Intitut Agama Islam Nasional Laa Roiba Bogor ]]>
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DOI: 10.47467/alkharaj.v6i5.1214
<![CDATA[The results of this research show that the presentation of financial reports for Bumdes Gemilang Molowahu does not apply SAK EMKM. By presenting fairly, compliance with SAK EMKM, business continuity by making an assessment of the entity's capabilities, consistent presentation, and complete financial reports, namely: Simple Cash Flow Balance Sheet. The financial report of Bumdes Gemilang Molowahu has not fully implemented SAK EMKM, because there are components that are not presented, namely the final notes to the financial report, therefore, the Bumdes financial report is incomplete and does not comply with the provisions of SAK EMKM. In the balance sheet financial report, there are items that are not presented, namely intangible assets, tax liabilities and determined liabilities. Profit and loss contains missing items, namely tax expense and net profit or loss]]>
<![CDATA[Pengaruh Pengalaman Kerja, Kompetensi dan Independensi terhadap Kualitas Audit: Studi Kasus pada Kantor Inspektorat Daerah Kabupaten Se-provinsi Gorontalo ]]>
<![CDATA[Gustin Djafar]]>;
<![CDATA[Harun Blongkod]]>;
<![CDATA[Usman]]>
<![CDATA[ Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 5 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah ]]>
Publisher : <![CDATA[Intitut Agama Islam Nasional Laa Roiba Bogor ]]>
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DOI: 10.47467/alkharaj.v6i5.1215
<![CDATA[The results of this research show that (1) Work experience does not have a positive and significant effect on audit quality in district inspectorate offices in Gorontalo province. if the t-value or C.R is 0.551 < 1.660 or the P value is 0.582 > 0.05 then H1 is rejected, so it can be concluded that work experience has no positive and significant effect on audit quality in regional inspectorates in districts throughout Gorontalo Province. (2) Competence has a positive and significant effect on audit quality in district inspectorates throughout Gorontalo province. if the tvalue or C.R variable is 1.694 > 1.660 or the P value is 0.09 <0.05, then H2 is accepted, so it can be concluded that competency has an influence on audit quality in district inspectorates throughout Gorontalo Province. This shows that the better the competency, the better the quality of the audit that will be received. (3) Independence has a positive and significant effect on the quality of audits in district inspectorates throughout Gorontalo province. if the tvalue or C.R variable is 4.334 > 1.660 or the P value is *** < 0.05, then H2 is accepted, so it can be concluded that competency has an influence on audit quality in district inspectorates throughout Gorontalo Province. This shows that the better the competency, the better the audit quality that will be received. (4) Work experience, competence and independence have a positive and significant effect on audit quality at district regional inspectorate offices throughout Gorontalo province. The R-square value of the oxygen latent variable for the audit quality latent variable is 0.858 or 85.8%. meaning, the endogenous latent variable is simultaneously influenced or can be explained by the exogenous latent variable work experience, competence and independence by 85.8%. Meanwhile, the remaining 14.2% is explained by other variables outside the research model. Thus, it can be concluded that work experience, competence and independence simultaneously have a positive and significant effect on audit quality in regional inspectorate offices in the districts of Gorontalo Province.]]>
