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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
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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 161 Documents
Search results for , issue "Vol. 6 No. 5 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan " : 161 Documents clear
Pengaruh Brand Awareness, Brand Image, dan Brand Trust tehadap Brand Loyalty Pengguna Skincare Skintific: Studi Pada Pelanggan Moisturizer Skintific Melalui E-Commerce Shopee di Wilayah Surabaya Dina Indah Nurcahyani; Budi Prabowo
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.v6i5.1223

Abstract

This study was conducted to determine the influence of brand awareness, brand image and brand trust on brand loyalty of skintific skincare users. This research uses a quantitative type of research with data collection techniques using questionnaire method. The population in this study is skintific moisturizer users who buy via Shopee e-commerce in the Surabaya area. This study used a sample of 100 respondents using a purposive sampling technique with the criteria with a minimum age of 17 years old, domiciled in Surabaya, and have purchased the product at least 2 time of Shopee. The data analysis technique uses multiple linear regression analysis using the validity test, reliability test, classical assumption test, F test, T test, and R2 test using the Statistical Program for Social Science (SPSS) software version 25. The results of the study show that simultaneously Brand awareness, brand image and brand trust have a positive and significant effect on brand loyalty for skintific moisturizer products. Partially, brand awareness has a positive and significant effect on brand loyalty. Brand image does not have a significant effect on brand loyalty. Brand trust has a positive and significant effect on brand loyalty.
Pengaruh Penghargaan Finansial, Pelatihan Profesional, Pengalaman Magang, Motivasi dan Kemajuan Teknologi terhadap Minat Mahasiswa Akuntansi dalam Berkarir Sebagai Akuntan Publik Nabilla Viona Franycea; Herawansyah; Danang Adi Saputra
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.v6i5.1233

Abstract

This study investigates the determinants that influence the tendency of accounting students to choose a career as a public accountant. The independent variables in this study include financial rewards, professional training, internship experience, motivation, and technological advances. This study uses quantitative research methodology, specifically using surveys as the main data collection instrument. A total of 151 accounting students from Bengkulu Province participated in this study. This study used a purposive sampling strategy to select participants who met the criteria of having completed the audit course. In addition, various statistical studies were used to assess the influence of these factors on students' propensity to pursue a career in public accounting. The findings show that students' propensity for a career in public accounting is not affected by factors such as professional training, internship experience, or financial rewards. Instead, students' career interest in public accounting is influenced by motivation and technological advancement. These findings are supported by theories of motivation and expectations of professional choice. This study offers important insights for educators and policy makers to consider these factors when developing initiatives and regulations targeted at attracting and retaining accounting students.
Analisis Penerapan Audit Manajemen dalam Fungsi Keuangan untuk Mengukur Efektivitas dan Efisiensi Manajemen Keuangan Kebun Berangir PT Perkebunan Nusantara IV Labuhanbatu Utara Sri Rahayu; Kusmilawaty; Laylan Syafina
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.v6i5.1234

Abstract

This study aims to analyze the application of audit management in the financial function to measure the efectiveness and eficiency of financial management at berangir plantation PT Perkebunan Nusantara IV Labuhanbatu Utara. Management audit is an important tool for assessing performance and eficiency in financial management of a plantation company. By utilizing relevant financial data, this research identifies the factors that influence the efectiveness and eficiency of financial management in Berangir Gardens. The research method used is descriptive qualitative with a case study approach. The necessary data were collected through interviews, observation and analysis of documents from PT Perkebunan Nusantara IV Labuhanbatu Utara Berangir Plantation. Furthermore, the data is analyzed using content analysis techniques to identify findings and patterns related to the implementation of audit management and financial performance. The results of the study show that the implementation of audit management in the financial function plays an important role in measuring the efectiveness and eficiency of financial management at Kebun Berangir. These findings can provide insight for company management to improve financial performance and resource management. In addition, this study also provides recommendations regarding corrective measure that can be implemented to increase the eficiency and efectiveness of financial management in these plantation companies.
Evaluasi Sistem dan Prosedur Penerbitan Surat Perintah Pencairan Dana pada Badan Keuangan Daerah Kabupaten Trenggalek Mangkoe Prasetya; Dyah Pravitasari
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.v6i5.1246

Abstract

Sulrat Pelrintah Disbursement of Funds (SP2D) is a certificate which is implemented to disburse funds through banks which is called seltellah Sulrat Pelintah Disbursement of Funds (SPM) is received by the Regional Ulmulm Sub-district Treasurer (BUlD), Sulrat Pelintah Disbursement of Funds (SP2D) in the form of the Unit Kelrja Pelrangkat District in Kabulpateln Trelnggalelk ulntulk disburses the funds that have been stipulated in the draft budget of each Regional Work Unit (SKPD) which are used for community welfare. The object of research is the Trelnggalelk District Regional Religious Agency. This research ultimately aims to evaluate the Systelm and Proceeds of Subdistrict Government Disbursement of Funds at the Regional Sub-district Agency of Trelnggalelk Kabulpateln. The analysis method used is qualitative by collecting data which is then processed and described. Research data can be obtained by interviewing related parties and processing documents related to research. The results of the research on the evaluation of the Sulrat Regional Government's Disbursement of Funds (SP2D) system and procedures for cash distribution on re-sales at the Regional Reliance Agency of Kabulpateln Regency, the transaction has been carried out in conjunction with the cash distribution accounting system as well as the existing regulations which include related functions, documents and documents. used, accounting records used and the cash distribution accounting system process network.
Implementasi Zakat dan Penghapusan Riba dalam Pemikiran Muhammad Nejatullah Siddiqi Yusfa Hidayatul Murteza; Jamal Abdul Aziz
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.v6i5.1286

Abstract

This literature research examines the implementation of zakat and the elimination of usury in the thoughts of Muhammad Nejatullah Siddiqi with the aim of analyzing this figure's thoughts. This research is a type of descriptive qualitative research. The results of the study show that Muhammad Nejatullah Siddiqi, as a contemporary mainstream Islamic economic figure, prioritizes the implementation of zakat and the elimination of usury as the main characteristics of an Islamic-based economy. Zakat is seen as mandatory for the rich, a right for the less fortunate, and the state plays a major role in managing it. Muhammad Nejatullah Siddiqi emphasized that zakat is not just a charity or tax, but involves almost all types of assets with predetermined collection rates. Siddiqi's view emphasizes the need to eliminate usury in accordance with the prohibitions of the Koran, especially in the practice of compounding loan debts. Muhammad Nejatullah Siddiqi's criticism of Islamic banks emphasizes the increase in mudharabah activities rather than murabahah practices
Analisis Faktor-Faktor Internal yang Mempengaruhi Pendapatan Restorant Citranoodle+ Benaya Dustin; Carolyn Natalia; Alvin Alexis; Genesis Charitos; Dyah Cahyasari
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.v6i5.1300

Abstract

The business landscape in Tangernag Regency has experienced significant growth compared to before due to the Covid-19 pandemic. The development of business opportunities in an area can increase the income and economy of that area. The accommodation and food and beverage provider business sector is one of the sectors that contributes to economic growth in Tangerang Regency, especially in the Gading Serpong, BSD and surrounding areas. Citra Noodle+ is a business that sells noodles in the Gading Serpong area. The aim of the research is to look for factors that can influence CitraNoodle+’s income. Primary data wa obtained using interview and observation methods, with secondary data obtained through a literature review.
Pengaruh Persepsi Otentik Pelanggan terhadap Loyalitas Merek pada Resort Kota Batam Robby Kurniawan; Sharon
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.v6i5.1335

Abstract

The purpose of this research is to identify whether there is an impact of authentic perceptions on brand loyalty at resorts in Batam City. The research population is tourists or residents who have stayed at hotels in Batam. The population formed in the findings of this research is all the people of Batam City who have visited resorts in Batam City. Non Probability sampling is a technique used in sampling. The research results interpret that brand awareness is positively influenced by customers' authentic perceptions. The research results also interpret that brand loyalty is positively influenced by perceived quality. The research results also interpret that brand loyalty is positively influenced by brand awareness
Pengaruh Kepemilikan Asing terhadap Nilai Perusahaan Arum Ramadhani; Sari Andayani
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.v6i5.1341

Abstract

Firm value is a measure of a business's performance that is derived from supply and demand dynamics in the stock market and is reflected in the stock price. Good corporate performance is reflected in a high firm value, and foreign ownership is one aspect that influences firm worth. Using a sample of primary consumer goods sector companies listed on the IDX from 2017 to 2022, this study seeks to ascertain the effect of foreign ownership on firm value, as assessed by Tobin's Q. The hypothesis is tested using a simple linear regression analysis, and the findings demonstrate that foreign ownership positively affects Tobin's Q, a measure of firm value. This study suggests that in addition to concentrating on financial conditions, businesses need take other aspects into account in order to retain the stability of their value.
Determinasi Tax Avoidance Afifah Ayu Cahyaningrum; Sartika Wulandari
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.v6i5.1370

Abstract

Tax avoidance is an effort by taxpayer to reduce tax expense by not violating the tax laws or other rules in force. However, in fact tax avoidance is something that is not wanted by the government so the government created the rules to prevent it. This study aimed to examine the effect of Good Corporate Governance (Board of Commissioners, Audit Committee, Independent Board of Commissioners, Institutional Ownership), Profitability, Capital Intensity, Firm Size To the Tax Avoidance of the Technology, Healthcare, Consumer Non-Cyclical and Industrials sector companies listed on the Indonesia Stock Exchange (BEI) with a 3 year observation period in 2020-2022. The theory used in this study was agency theory. The number of observations is 300 samples obtained by the nonprobability sampling method, and purposive sampling technique. The analysis technique used in this research is multiple linear regression analysis. The results of this research show that the Board of Commissioners, Audit Committee, Independent Board of Commissioners, Institutional Ownership, Audit Committee and Company Size do not affect tax avoidance. Meanwhile, Profitability and Capital Intensity affect tax avoidance.
Dampak Dana Desa terhadap Tingkat Kemiskinan di Kabupaten Bogor Mulyadi
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.v6i5.1375

Abstract

Poverty is a problem faced by all countries, including developed and developing countries. However, this problem tends to occur more frequently in developing countries because development conditions are not yet stable. The government has made various efforts to overcome poverty through policies, such as the Village Fund program. This program is used to support government administration, development, community empowerment, and reduce poverty levels and disaster risk. Poverty is a fundamental social issue that requires serious attention from the government. Based on data from the Central Statistics Agency (BPS), there are high levels of poverty in several districts/cities, including Bogor Regency which has the highest number of poor people at the national level. This research aims to assess the influence of village funds allocated for infrastructure, empowerment, the level of regional economic growth, and the number of independent villages on poverty levels. This research method combines a qualitative descriptive approach and multiple regression analysis, using secondary data from Bogor Regency. This research uses a mixed descriptive approach which includes qualitative and quantitative aspects. This research uses multiple regression analysis using secondary data from Bogor Regency. The data analyzed includes Village Fund allocations for infrastructure development, empowerment efforts, regional economic development, and the number of independent villages during the period 2015 to 2022. The dependent variable in this research is the poverty level. The research results show that the variable village funds for infrastructure has a significant positive influence in reducing poverty levels, as does the variable number of independent villages. In contrast, the village fund variables for empowerment and the level of economic growth do not have a significant effect on the poverty level. Overall, the variables tested in this study together do not have a significant effect on poverty levels. Most of the changes in poverty levels can be explained by the variables used in the research, however, around 17.3% of the remainder is influenced by other factors outside the model.

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