https://journal.laaroiba.com/index.php/alkharaj/issue/feed Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah 2024-09-05T08:39:07+00:00 Dedi Junaedi dedijunaedi@gmail.com Open Journal Systems <div class="journal-description"><strong>Al-Kharaj: Jurnal Ekonomi, Keuangan &amp; Bisnis Syariah</strong> is a scientific journal published by Pusat Riset dan Kebijakan Strategis PRKS) of <a href="http://laaroiba.ac.id">&nbsp;Institut Agama Islam Nasional (IAI-N) Laa Roiba</a> Bogor in collaboration with&nbsp;<a href="https://drive.google.com/file/d/1HCtApIPDblO369Tqo6tbJfJyHb8NwN1j/view?usp=sharing">Masyarakat Ekonomi Syariah (MES)</a>&nbsp;and&nbsp;<a href="https://drive.google.com/file/d/16sjzTcXmo3_9j6ujXIlJE-3dx8PRBWvP/view?usp=sharing">Intelectual Association for Islamic Studies (IAFORIS)</a>&nbsp;. This journal contains scientific papers from academics, researchers and practitioners in the fields of Islamic economics, finance and business research.<strong> <a href="https://issn.brin.go.id/terbit/detail/1552874658">E-ISSN 2656-4351</a>&nbsp;ISSN&nbsp;<a href="https://issn.brin.go.id/terbit/detail/1551452039">Print 2656-2871</a>&nbsp; &nbsp;DOI:&nbsp;<a href="http://journal.laaroiba.ac.id/index.php/alkharaj/issue/view/14">10.47467/alkharaj&nbsp;</a> Starting from Volume 1 Number 1 2019 to Volume 6 Number 3 of 2024 published on the website with the URL <a href="https://journal.laaroiba.ac.id/index.php/alkharaj">https://journal.laaroiba.ac.id/index.php/alkharaj</a>. Starting from Volume 6 Number 4 2024 onwards it will be published with the URL <a href="https://journal-laaroiba.com/ojs/index.php/alkharaj">https://journal-laaroiba.com/ojs/index.php/alkharaj</a>..&nbsp;</strong><strong>Accredited <a href="https://sinta.ristekbrin.go.id/journals/detail?id=7125">Sinta 4</a> (SK Dirjen Pendidikan Tinggi, Riset dan Teknologi <a href="https://drive.google.com/file/d/1YIRtpvvXcLE18Zha2ubglQ-hE1tGSDct/view?usp=share_link">No 225/E/KPT/2022</a> tanggal 7 Desember 2022 (No 26 page 52) reaccredited <a href="https://drive.google.com/file/d/14XQjnznDpwA1k_6PnfbVQfW8MT8locAr/view?usp=share_link">Sinta 4</a> start form Vol 5 No 2 2023 to Vol 10 No 1 2028.&nbsp;Initially, the journal was published twice a year (2019-2020), then it became three times a year (2021), and by 2022 it was published six times a year every February, April, June, August, October and December.&nbsp;Starting 2024, the publication of this journal will move to the website https://journal-laaroiba.com/ojs/index.php/alkharaj</strong></div> <div class="journal-description"><img src="https://i0.wp.com/gontornews.com/wp-content/uploads/2023/02/26564351-alkharaj_001.jpg?resize=300%2C212&amp;ssl=1"></div> <div class="journal-description">&nbsp;</div> https://journal.laaroiba.com/index.php/alkharaj/article/view/3584 Analisis Pantai Lombang Kabupaten Sumenep Menjadi Destinasi Wisata Halal 2023-12-12T01:02:07+00:00 Muhammad Ersya Faraby ersya.faraby@trunojoyo.ac.id Taufiqur Rahman taufiqur.rahman@trunojoyo.ac.id <p>&nbsp;</p> <p><em>This study aims to determine the analysis of the potential and challenges of Lombang beach Sumenep Regency to become a halal tourist destination. Halal tourism is tourism in which natural, cultural, or artificial origin is framed by Islamic values where activities are supported by various facilities and services (hotels, restaurants, travel agencies, spas) provided by the community, entrepreneurs, government, and local governments that meet sharia / Islamic provisions. In this research, researchers will conduct a research as a step to find out the potential and challenges related to the availability of infrastructure, community acceptance, and social facts of Lombang beach to become a halal tourist destination. Then the researcher will describe the indicators of halal tourism, then mapping Attractions, amenities, accessibility, ancillary. This study uses descriptive qualitative approach with case study method. Technically, researchers will map informants consisting of the Sumenep Regency Tourism, Culture, Youth and Sports Office, tourist attraction managers, tourists, and communities around Lombang beach. Basically, the results showed that the Lombang beach of Sumenep Regency deserves to be a halal tourist destination by looking at the existing tourism potential. In addition, there must be a synergy between the Sumenep Regency local government, tourism managers, and local communities around the Lombang beach to unite perceptions in supporting halal tourist destinations.</em></p> <p><strong><em>Keywords: Halal Tourism, Lombang Beach, Sumenep Madura</em></strong></p> 2023-06-10T02:42:29+00:00 ##submission.copyrightStatement## https://journal.laaroiba.com/index.php/alkharaj/article/view/3585 Strategi Bertahan Usaha Mikro Kuliner pada Era Pandemic (Covid19) Ditinjau dari Sudut Pandang Ekonomi Syariah 2023-12-12T01:02:07+00:00 Guraida Guraida guraida26296@gmail.com Iiz Izmuddin iizizmuddin@gmail.com <p><em>The general objective to be achieved in this research is to find out the strategies used by Micro Business actors in culinary deposits so that they can survive in the midst of the Pandemic from a sharia economic point of view. This research is a qualitative field research. By using primary data and secondary data. The analytical method used is a descriptive approach, namely identifying various problems faced by the culinary sector Micro Enterprises and analyzing them using SWOT/TOWS (IFE, EFE and IE) analysis, TOWS Matrix Analysis, SWOT Weight Tables. then formulate strategies to overcome them. The method of data collection in this study is by observation, interviews and documentation. The sample method uses snowball sampling. The results of the study found that in order to survive the pandemic, Micro-Entrepreneurs in the culinary sector of the city of Bukittinggi. Based on internal and external analysis, it can be found that the main strategy is the ST strategy (Strengts and Threats) with a total score of 5.35. Bukittinggi survives the pandemic era by using the ST strategy, which is to take advantage of strengths to overcome existing threats (Covid19). Meanwhile, from a sharia economic point of view, the overall strategy for implementing sharia economic principles in business is still not optimal for micro-enterprises. </em></p> <p><strong><em>Keywords: </em></strong><em>Covid19, Strategic Management, Marketing, Micro Enterprises, Sharia Economics</em></p> 2023-06-10T03:17:59+00:00 ##submission.copyrightStatement## https://journal.laaroiba.com/index.php/alkharaj/article/view/3588 Analisis Rasio Profitabilitas sebagai Indikator Pertumbuhan Laba Sebelum dan Selama Invasi Rusia terhadap Ukraina pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia 2023-12-12T01:02:07+00:00 Salisma Kurnia Sari salismakurniasari@gmail.com Faizal Satria Desitama faizalsatria6@uinsatu.ac.id <p><em>The Russia-Ukraine conflict has had an impact on the global financial system, including Indonesia. The main impact of the Russian-Ukrainian invasion on the global economy is rising energy costs and falling confidence in financial markets. Global inflation will increase due to rising energy costs, which will hinder global economic recovery. By using profitability ratios such as GPM, NPM, ROA, and ROE, the purpose of this study is to find out whether there are differences in profit growth before or during the Russian invasion of Ukraine. The non-probability sampling research sample consists of four banking companies with State-Owned Enterprises (BUMN) listed on the Indonesia Stock Exchange. This study uses secondary data found in the annual reports on the IDX website for banking companies in 2021 and 2022. Different test analysis (Paired Sample T-Test) was used to analyze the data. This method is used to determine whether there are differences in profit growth calculated by GPM, NPM, ROA, ROE. This study shows that the ratios of GPM, NPM, ROA, and ROE before and during the Russian-Ukrainian invasion have a significant difference in value, namely an increase in all profitability ratios.</em></p> <p><strong><em>Keywords: </em></strong><em>Russian Invasion of Ukraine, Profit Growth, Profitability Ratios</em></p> 2023-06-10T04:02:24+00:00 ##submission.copyrightStatement## https://journal.laaroiba.com/index.php/alkharaj/article/view/3614 Pengaruh Inflasi, Jumlah Uang Beredar, dan Nilai Tukar terhadap Indeks Saham LQ45 Periode Sebelum dan Selama Covid-19 (2018-2022) 2023-12-12T01:02:07+00:00 Arik Khrisdayanti arikkhrisdayanti20@gmail.com Syafrudin Arif Marah Manunggal syammam.nb@gmail.com <p>&nbsp;</p> <p><em>The main issue in this study is how inflation, money supply, and exchange rates affect the LQ45 stock index before and during Covid-19 (2018-2022). The sample of this study includes 16 companies listed in the LQ45 index during February 2018 to July 2022. This research uses quantitative techniques and secondary data obtained from the websites of the Financial Services Authority, Bank Indonesia, and the Central Bureau of Statistics. The data analysis methods used include descriptive statistics, classical assumption tests, multiple linear regression, and hypothesis testing which includes the t test, correlation coefficient, coefficient of determination, and f test. The findings of this study indicate that the money supply and exchange rate partially have a negative effect on the LQ45 stock index, while inflation has a positive and significant effect on the period during and before Covid-19 (2018-2022). Inflation, money supply, and exchange rates together have a significant effect on the LQ45 index share price before and during Covid-19. (2018-2022).</em></p> <p><strong><em>Keywords: LQ45 Stock Index, Inflation, Money Supply, Exchange Rate.</em></strong></p> 2023-06-10T04:16:40+00:00 ##submission.copyrightStatement## https://journal.laaroiba.com/index.php/alkharaj/article/view/3617 Faktor-Faktor yang Mempengaruhi Pertumbuhan di 60 Kabupaten/Kota Sumbagsel Tahun 2017-2021 2023-12-12T01:02:07+00:00 Muhammad Dheo Adrian Muhari adrianmuhari@gmail.com Masyhuri Machfudz MasyhuriMachfudz@gmail.com Eko Suprayitno EkoSuprayitno@gmail.com <p><em>Southern Sumatra, which consists of the provinces of South Sumatra, Lampung, Jambi, Bengkul, and the Bangka-Beelitung Islands province, has the fastest recovering economic growth compared to other provinces in Indonesia as well as being the highest recovery of economic growth in Sumatra from 2020-2021. By Therefore, this study aims to analyze what factors influence economic growth in 60 cities/regencies in SUMBAGSEL.</em></p> <p><strong><em>Keywords: Factors, Economic Growth, SUMBAGSEL</em></strong></p> 2023-06-10T04:39:33+00:00 ##submission.copyrightStatement## https://journal.laaroiba.com/index.php/alkharaj/article/view/3628 Pengaruh Employee Engagement terhadap Kinerja Karyawan pada Perusahaan SKK Migas: 2023-12-12T01:02:07+00:00 Zahwa Namira Aldira 01011381823117@student.unsri.ac.id Isni Andriana isni.andriana@fe.unsri.ac.id Wita Farla witafarla@unsri.ac.id Parama Santati santati@unsri.ac.id <p>&nbsp;</p> <p><em>This study aims to determine the effect of employee engagement on employee performance at SKK Migas companies (KKKS Energy Equity Epic Sengkang). The type of research used is quantitative descriptive research. Data collection methods in this study using a questionnaire. The sampling technique used is saturated sampling technique with a total sample of 58 people. The analysis technique used is simple linear regression analysis. Based on the results of the study it can be concluded that employee engagement has a significant effect on employee performance at SKK Migas companies (KKKS Energy Equity Epic Sengkang).</em></p> <p><strong><em>Keywords: Employee engagement; employee performance</em></strong></p> 2023-06-10T04:49:04+00:00 ##submission.copyrightStatement## https://journal.laaroiba.com/index.php/alkharaj/article/view/3675 Pengaruh Budaya Organisasi dan Motivasi terhadap Prestasi Karyawan melalui Kepuasan Kerja Sebagai Variabel Intervening di Saffah Konveksi Sukoharjo 2023-12-12T01:02:07+00:00 Kurniawan Mukti Wibowo kurniawanmukti55@gmail.com , Kusuma Chandra Kirana kusumack@ustjogja.ac.id Didik Subiyanto didiks@ustjogja.ac.id <p><em>This research </em><em>to examine the effect of organizational culture and motivation on employee performance through job satisfaction as an intervening variable at Saffah Convection Sukoharjo. This research is quantitative with the sampling method being non-probability and the sampling technique using saturated sampling which takes 100% of the total population of Saffah Convection Sukoharjo employees, namely as many as 50 respondents. Data collection was carried out by distributing online questionnaires to respondents. Data were analyzed using the IBM SPSS Version 25 application. The results of this study indicated that the organizational culture variable (X<sub>1</sub>) had a positive and significant effect on job satisfaction (Z) with a value of 0.025. Then the motivation variable (X<sub>2</sub>) has a positive and significant effect on job satisfaction (Z) with a value of 0.003. In addition, the organizational culture variable (X<sub>1</sub>) has a positive and significant effect on employee performance (Y) with a value of 0.026. The motivation variable (X<sub>2</sub>) has a positive and significant effect on employee performance (Y) with a value of 0.015 and the job satisfaction variable (Z) has a positive and significant effect on employee performance (Y) with a value of 0.016. In addition, the results of the study also show that job satisfaction can act as an intervening variable for the influence of organizational culture and motivation on employee performance at the Saffah Convection of Sukoharjo.</em></p> <p><strong><em>Keywords: </em></strong><strong><em>Organizational Culture, Motivation, Job Satisfaction, Employee Performance</em></strong></p> 2023-06-11T14:23:44+00:00 ##submission.copyrightStatement## https://journal.laaroiba.com/index.php/alkharaj/article/view/3679 Pengaruh Literasi Keuangan, Persepsi Resiko, dan Motivasi Investasi terhadap Keputusan Investasi Mahasiswa di Galeri Investasi FEB Universitas Pembangunan Nasional Veteran Jawa Timur 2023-12-12T01:02:07+00:00 Imron Maulana Pradipta pradiptaimron916@gmail.com Yuniningsih YYuniningsih yunningsih@upnjatim.ac.id <p><em>Investment is a financial instrument used to generate profits within a certain period of time. However, like any other financial activity, investment also involves risk, so it should be done by carefully considering the risks and potential benefits. To be able to consider risks and potential profits in investment maturely, an investor must have financial literacy and good risk perception of the investment instrument he will choose. This study aims to analyze the factors that influence investment decisions. This study used a sample of 66 respondents with Structural Equation Model (SEM) analysis. The results showed that financial literacy and financial motivation had a significant positive effect on investment decisions, while risk perception did not affect investment decisions.</em></p> <p><strong><em>Keywords : </em></strong><em>Financial Literacy, Risk Perception, Investment Motivation, Investment Decisions.</em></p> 2023-06-11T14:34:30+00:00 ##submission.copyrightStatement## https://journal.laaroiba.com/index.php/alkharaj/article/view/3681 Pengaruh Literasi Manajemen Keuangan dan Perilaku Kewirausahaan Pemilik Usaha Terhadap Kinerja UMKM Bidang Kuliner di Indralaya 2023-12-12T01:02:07+00:00 Reni Ayu Puspita 01011181924020@student.unsri.ac.id Isni Andriana isniandriana@fe.unsri.ac.id Isnurhadi Isnurhadi isnurhadi@unsri.ac.id <p><em>This study aims to determine the effect of financial management literacy and entrepreneurial behavior of business owners on the performance of MSMEs in the culinary field in Indralaya. The population in this study amounted to 74 SMEs using a purposive sampling technique. The data collection technique used was a questionnaire. The data analysis technique used is multiple linear regression analysis. The data was processed using the Satisficial for product and service solution (SPSS) program version 26. The results showed that financial management literacy and entrepreneurial behavior had a significant effect on the performance of MSMEs in the culinary sector in Indralaya.</em></p> <p><strong><em>Keywords: Financial Management Literacy, Entrepreneurial Behavior, MSME’s Performance</em></strong></p> 2023-06-11T14:46:42+00:00 ##submission.copyrightStatement## https://journal.laaroiba.com/index.php/alkharaj/article/view/3713 Komitmen, Kecerdasan Emosional, dan Budaya Organisasi Terhadap Organizational Citizenship Behavior (OCB) PAUD-SD Islam Makarima Kartasura 2023-12-12T01:02:07+00:00 Yayuk Setyaningsih Yayuksetya8@gmail.com Istiatin Istiatin Istiatinumi@gmail.com Ibnu Suryo ibnusuryo167@gmail.com <p><em>This research aims to recognize determine the effectoof commitment, emotionalIintelligence, and organizational culture on organizational citizens<u>h</u>ip behavior (OCB). Object of this research was the teacher and staff of Makarima Kartasura Islamic PAUD- SD. Population was drawn from the whole employees of the 55 people. Saturated sampling is the sampling technique used. Questionnaire is the method used to collect data. Multiple regression analysis is the data analysis technique employed. The result showed that partially the commitment|had significant effect on the organizational citizenship behavior of Makarima Kartasura Islamic PAUD- SD, emotional intelligence has a significant effectoon the organizationallcitizenship behavior (OCB) of Makarima Kartasura Islamic PAUD- SD, organizational culture has a significant effect on the organization citizenship behavior (OCB) of Makarima Kartasura Islamic PAUD- SD. The result of the Adjusted R<sup>2 </sup>has coefficient 36,6 %, indicated that organizational citizenship behavior in the Makarima Kartasura Islamic PAUD- SD is influenced by Commitment, emotional intelligence, andiorganizational culture. While thei remaining 63,4 % is&nbsp; explained byiother variables. </em></p> <p><em>&nbsp;</em><strong><em>Keywords</em></strong><em>: Commitment, Emotional Intelligence, Organizational Culture, OCB</em></p> 2023-06-13T04:48:44+00:00 ##submission.copyrightStatement## https://journal.laaroiba.com/index.php/alkharaj/article/view/3740 Pengaruh Literasi Keuangan, Penggunaan Shopee Paylater dan Life Style terhadap Perilaku Konsumtif  Mahasiswa: 2023-12-12T01:02:07+00:00 Adellia Lailatul Putri adellialailatulputri@gmail.com Ruly Priantilianingtiasari rulypriantilia@uinsatu.ac.id <p><strong>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </strong><em>This research was conducted with the aim of knowing the effect of financial literacy, the use of shopee paylater and also life style on the consumptive behavior of students of the Faculty of Economics and Islamic Business, Sayyid Ali Rahmatullah State Islamic University Tulungagung. The type of approach used is quantitative, with an associative type of research. The research population is students of the Faculty of Economics and Islamic Business with a total of 5,358, while the sample used is 372. This study uses purposive sampling technique. The data used is primary data and the data collection technique uses a questionnaire. The variables used are independent variables in the form of financial literacy, the use of shopee paylater and also life style, while the dependent variable is consumptive behavior. The data analysis technique used is multiple linear regression analysis. Based on the results of the study, it shows that financial literacy has a significant influence on student consumptive behavior, the use of shopee paylater has a significant influence on student consumptive behavior, and life style has a significant effect on student consumptive behavior.</em></p> <p>&nbsp;<strong>Keywords<em>: financial literacy, the use of shopee paylater, life style, comsumptive behavior</em></strong></p> 2023-06-13T05:08:14+00:00 ##submission.copyrightStatement## https://journal.laaroiba.com/index.php/alkharaj/article/view/3743 Pengaruh Brand Trust, Electronic Word of Mouth, dan Variety Seeking Terhadap Perilaku Perpindahan Merek Lazada di Surabaya 2023-12-12T01:02:07+00:00 Elok Rahmawati elokrhmwt6@gmail.com Nurhadi Nurhadi nurhadi.ab@upnjatim.ac.id <p><em>This research aims to analyze the influence of brand trust, electronic word of mouth, and variety seeking on brand switching behavior among Lazada consumers in Surabaya. The type of research in this research is descriptive research using a quantitative approach. The population and sample in this study are Surabaya residents aged at least 17 years who have used the Lazada application and have tried or even switched to marketplace applications other than Lazada. Data collection techniques using a questionnaire with a total sample of 100 people. The results of this study state that the variables Brand Trust (X1), Electronic Word of Mouth (X2), and Variety Seeking (X3) simultaneously have a significant effect on the variable Brand Switching Behavior (Y). Then the Brand Trust and Electronic Word of Mouth variables partially have a negative and significant effect on the Lazada Brand Switching Behavior variable, while the Variety Seeking variable partially has a positive and significant effect on the Lazada Brand Switching Behavior variable.</em></p> <p><strong>ABSTRAK</strong></p> <p>Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh dari brand trust, electronic word of mouth, dan variety seeking terhadap perilaku perpindahan merek pada konsumen Lazada di wilayah Kota Surabaya. Jenis penelitian dalam penelitian ini adalah penelitan deskriptif dengan menggunakan pendekatan kuantitatif. Populasi dan sampel dalam penelitian ini adalah masyarakat Surabaya berusia minimal 17 tahun yang sudah pernah menggunakan aplikasi Lazada dan telah mencoba atau bahkan beralih ke aplikasi belanja online selain Lazada. Teknik pengumpulan data menggunakan kuesioner dengan jumlah sampel sebanyak 100 orang. Hasil dari penelitian ini menyatakan bahwa variabel Brand Trust (X1), Electronic Word of Mouth (X2), dan Variety Seeking (X3) secara simultan berpengaruh signifikan terhadap variabel Perilaku Perpindahan Merek (Y). Kemudian variabel Brand Trust dan&nbsp; Electronic Word of Mouth secara parsial berpengaruh negatif dan signifikan terhadap variabel Perilaku Perpindahan Merek Lazada, sedangkan untuk variabel Variety Seeking secara parsial berpengaruh positif dan signifikan terhadap variabel Perilaku Perpindahan Merek Lazada.</p> <p><strong><em>Keywords: </em></strong><strong><em>Brand Switching, Brand Trust, Electronic Word of Mouth, Variety Seeking </em></strong></p> 2023-06-13T06:17:04+00:00 ##submission.copyrightStatement## https://journal.laaroiba.com/index.php/alkharaj/article/view/3744 Pengaruh Pelatihan Terhadap Kinerja Karyawan Departemen Human Capital dan General Service di PT Pamapersada Nusantara Site MTBU Tanjung Enim 2023-12-12T01:02:07+00:00 Achmad Fadyan Hirzi achmadfadyanh@gmail.com Yos Karimudin yoskarimudin@fe.unsri.ac.id Muhammad Ichsan Hadjri ichsanhadjri@fe.unsri.ac.id <p><em>This study aims to find out how training influences the performance of human capital and general service department employees at PT Pamapersada Nusantara Site MTBU Tanjung Enim. The population in this study amounted to 40 employees, samples were taken as many as 40 employees with non-probability sampling technique. The data analysis technique used is simple linear regression analysis. The results showed that training had a positive and significant effect on employee performance in the human capital and general service departments at PT Pamapersada Nusantara Site MTBU Tanjung Enim.</em></p> <p><strong><em>Keywords: Trainning, Employee Performance</em></strong></p> 2023-06-13T06:31:15+00:00 ##submission.copyrightStatement## https://journal.laaroiba.com/index.php/alkharaj/article/view/3745 Pengaruh Customer Experience, Customer Knowledge, dan Customer Satisfaction Terhadap Minat Penggunaan Ulang Layanan GrabFood di Surabaya 2023-12-12T01:02:07+00:00 Bella Sandy Purnomo bellasandy111@gmail.com Nurhadi Nurhadi nurhadi.ab@upnjatim.ac.id <p><em>Along with the development of technology and information, it has resulted in changes in people's patterns of buying food and drinks. Currently, buying food and drinks can not only be done directly (offline) but can also be done indirectly (online) by using a food delivery service. Changes in societal patterns in purchasing activities have resulted in many entrepreneurs creating food delivery service application-based companies because they feel they have a profitable business opportunity. With this delivery service, it is hoped that it will be able to meet the needs and desires of the community in certain circumstances. This study aims to determine the effect simultaneously and partially on the variables customer experience, customer knowledge, and customer satisfaction on the intention to reuse. This research uses descriptive research with a quantitative approach. Sources of data used are primary data and secondary data. The primary data source was obtained from a closed-type questionnaire with a Likert scale as the measurement scale. The test results show that : (1) in simultaneously customer experience, customer knowledge, and customer satisfaction have a significant effect on the intention to reuse, (2) partially customer experience has a significant effect on the intention to reuse, (3) partially customer knowledge has a significant effect on the intention to reuse, (4) partially customer satisfaction has a significant effect on the intention to reuse.</em></p> <p><strong><em>Keywords: Customer Loyalty; Customer Experience; Customer Knowledge; Customer Satisfaction; Reuse Intention</em></strong></p> <p><strong>&nbsp;</strong></p> <p><strong>ABSTRAK.</strong></p> <p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Seiring dengan perkembangan teknologi dan informasi, telah mengakibatkan perubahan pola pembelian makanan dan minuman masyarakat. Saat ini membeli makanan dan minuman tidak hanya dapat dilakukan secara langsung (offline) tetapi juga dapat dilakukan secara tidak langsung (online) dengan menggunakan food delivery service. Perubahan pola masyarakat dalam aktivitas pembelian mengakibatkan banyak pengusaha menciptakan perusahaan berbasis aplikasi food delivery service karena merasa memiliki peluang bisnis yang menguntungkan. Dengan adanya jasa pengiriman ini diharapkan dapat memenuhi kebutuhan dan keinginan masyarakat dalam keadaan tertentu. Penelitian ini bertujuan untuk mengetahui pengaruh secara simultan dan parsial variabel pengalaman pelanggan, pengetahuan pelanggan, dan kepuasan pelanggan terhadap niat untuk menggunakan kembali. Penelitian ini menggunakan penelitian deskriptif dengan pendekatan kuantitatif. Sumber data yang digunakan adalah data primer dan data sekunder. Sumber data primer diperoleh dari kuesioner tipe tertutup dengan skala Likert sebagai skala pengukurannya. Hasil pengujian menunjukkan bahwa: (1) secara simultan pengalaman pelanggan, pengetahuan pelanggan, dan kepuasan pelanggan berpengaruh signifikan terhadap minat penggunaan ulang, (2) secara parsial pengalaman pelanggan berpengaruh signifikan terhadap minat penggunaan ulang, (3) secara parsial pengetahuan pelanggan berpengaruh signifikan terhadap minat penggunaan ulang, (4) secara parsial kepuasan pelanggan berpengaruh signifikan terhadap minat penggunaan ulang.</p> <p><strong>Kata kunci: Loyalitas Konsumen; Pengalaman Pelanggan; Pengetahuan Pelanggan; Kepuasan Pelanggan: Minat Penggunaan Ulang</strong></p> 2023-06-13T06:44:09+00:00 ##submission.copyrightStatement## https://journal.laaroiba.com/index.php/alkharaj/article/view/3746 Analisis Pengaruh Kualitas Pelayanan dan Kualitas Produk terhadap Kepuasan Pelanggan pada Rumah Makan Nasi Liwet Cipancar 2023-12-12T01:02:07+00:00 Abdurohman Abdurohman piksi.abdu.19404106@gmail.com Widwi Handari Adji widwihandari@gmail.com <p><em><span style="font-weight: 400;">service and product quality on consumer satisfaction at Nasi Liwet Cipancar Restaurant. As many as 99 respondents for the sample taken using the Non-Probability sampling technique with the Accidential sampling approach. So that there is a simultaneous influence between variable X1 and variable X2 on Y with SPSS V.26 of 56% and the remaining 43.4% is attributed to other factors that were not examined in this research.</span></em></p> <p><strong><em>Keywords: Service Quality, Product Quality, Customer Satisfaction</em></strong></p> 2023-06-14T02:57:16+00:00 ##submission.copyrightStatement## https://journal.laaroiba.com/index.php/alkharaj/article/view/3775 Pengaruh Risiko Bank adn Fundamental Makroekonomi terhadap Nilai Perusahaan dengan Variabel Moderasi Profitabilitas pada Perusahaan Perbankan di Indonesia 2023-12-12T01:02:07+00:00 Michelle Basri michellebasri01@gmail.com Kemas Muhammad Husni Thamrin kemasmuhammadhusnithamrin@fe.unsri.ac.id Isni Andriana isniandriana@fe.unsri.ac.id <p><em>This study aims to determine the effect of bank risk by using indicators of Non Peforming Loan (NPL), </em><em>“</em><em>Operating Expenses Operating Income (BOPO), and Loan to Deposit Ratio (LDR) as well as the effect of macroeconomic fundamentals by using indicators Exchange Rates (XCH), Interest Rate (IR), dan Gross Domestic Bruto (GDP) on firm value with indicator Price Earning Ratio (PER) with variable moderating profitability by using indicator Net Interest Margin (NIM). The number of samples used in study are 27 banking companies listed on Indonesia Stock Exchange in 2012-2021. The type of data is secondary data in the form of financial reports and analyzed by multiple linear analysis. The result show that in bank risk variables, BOPO and LDR had a negative and significant effect, while NPL had no effect on firm value. In Macroeconomic fundamentals variables, IR&nbsp; and GDP had negative and significant effect while XCH had positive and significant effect on firm value. NPL, LDR, IR, and GDP are moderated by NIM had no effect while BOPO and XCH had negative and significant effect on firm value.</em></p> 2023-06-14T04:38:35+00:00 ##submission.copyrightStatement## https://journal.laaroiba.com/index.php/alkharaj/article/view/3774 Pengaruh Kebijakan Investasi, Kebijakan Pendanaan dan Kebijakan Dividen terhadap Nilai Perusahaan: 2023-12-12T01:02:07+00:00 Anggun Foreski anggunforeski@gmail.com Kemas Muhammad Husni Thamrin kemasmuhammadhusnithamrin@fe.unsri.ac.id Isni Andriana isniandriana@fe.unsri.ac.id <p><em>When one policy is taken it will affect other financial decisions so that it will have an impact on company value. The company value which is relatively stable and tends to increase can attract the attention of investors who are oriented towards improving their welfare. If the value of the company is higher, the prosperity received by the owner of the company will be even greater<strong>.</strong></em> <em>This study aims to determine the influence of investment policies, funding policies and dividend policies on company value (case study on food and beverage sub- sector manufacturing companies listed on the Indonesian stock exchange for the 2017-2021 period). The population in this study is all food and beverage sub-sector manufacturing companies listed on the indonesian stock exchange. The selection of samples was carried out by the purposive sampling method, and 23 companies were obtained. The data analysis technique used in this study is a multiple linear regression method with panel data. The results showed that investment policies and funding policies affect the value of the company. Dividend policy negatively affects the value of the company.</em></p> <p><strong><em>Keywords:&nbsp; Investment Policies, Funding Policies, Dividend Policy</em></strong></p> 2023-06-14T04:48:29+00:00 ##submission.copyrightStatement## https://journal.laaroiba.com/index.php/alkharaj/article/view/3773 Pengaruh Return on Assets, Current Ratio, Debt to Equity Ratio dan Total Assets Turnover terhadap Price to Book Value: 2023-12-12T01:02:07+00:00 Mirza Rizki Mutiara mirzamutiara62@gmail.com Kemas Muhammad Husni Thamrin kemasmuhammadhusnithamrin@fe.unsri.ac.id Isni Andriana isniandriana@fe.unsri.ac.id <p><em>This study aims to empirically examine and analyze the effect of Return On Assets, Current Ratio, Debt To Equity Ratio and Total Assets Turnover on Price to Book Value. The data was taken using secondary data from the Indonesia Stock Exchange through financial reports and it was analysed using multiple linear regression. The sampling technique used a purposive sampling method with a total sample of 21 mining sector companies listed on the Indonesia Stock Exchange in 2017-2021. “The results showed that Return On Assets, Current Ratio and Total Assets Turnover had a positive and significant effect on Price to Book Value. Meanwhile, the Debt to Equity Ratio has no significant effect on the Price to Book Value in mining sector companies listed on the Indonesia Stock Exchange in 2017-2021.</em></p> 2023-06-14T06:46:38+00:00 ##submission.copyrightStatement## https://journal.laaroiba.com/index.php/alkharaj/article/view/3777 Pengaruh Corporate Governance Index terhadap Kinerja Keuangan Perusahaan 2023-12-12T01:02:07+00:00 Silvianti Silvianti silvi200301@gmail.com Isni Andriana isniandriana@fe.unsri.ac.id Fida Muthia f.muthia@unsri.ac.id <p><em>This study aims to determine the effect of the corporate governance index on the company’s financial performance. The population in this study were all companies registered in the corporate governance perception index (CGPI) rating program conducted by the independent agency the indonesian institute for corporate governance (IICG) in 2017-2021, totalling 63 companies using a purposive sampling technique. The data collection technique used is documentation. The data analysis technique used is simple linear regression analysis. The data was processed using the </em><em>statistical product and service solutions</em> <em>(SPSS) program version 26. The result showed that the corporate governance index had a positive and significant effect on the company’s financial performance.&nbsp; </em></p> <p><strong><em>Keywords</em>: <em>Corporate Governance Index</em>, <em>Financial Performance</em></strong></p> 2023-06-14T18:30:05+00:00 ##submission.copyrightStatement## https://journal.laaroiba.com/index.php/alkharaj/article/view/3785 Pengaruh Persepsi Manfaat dan Persepsi Kemudahan Penggunaan terhadap Minat Menggunakan Dompet Digital DANA: 2023-12-12T01:02:07+00:00 Meliza Rahmawati mlzrhmwti@gmail.com Aslamia Rosa mlzrhmwti@gmail.com <p>&nbsp;</p> <p><em>This Research aims to analyze the effect of perceived usefulness and perceived ease of use toward intention to use on e-wallet DANA in Generation Z of Palembang City. The sampling technique that used in this research is non-probability sampling with a purposive sampling method. Type of this research is descriptive quantitative. The Population of this research is E-wallet DANA users which belong to Generation Z category. The data was collected through questionnaire which validity and reliability were already verified and distributed to 100 respondents. The analysis tools in this research are simultaneous test (F test), Partial test (t test) and multiple linear regression analysis. The result of F test shows that the TAM’s variables simultaneously affect the Intention to use on user.</em></p> <p><strong><em>&nbsp;</em></strong><strong><em>Keywords: Perceived Usefulness, Perceived Ease of Use, Intention to Use</em></strong></p> 2023-06-14T18:41:10+00:00 ##submission.copyrightStatement## https://journal.laaroiba.com/index.php/alkharaj/article/view/3806 Analisis Perbedaan Kinerja Keuangan Sebelum dan Sesudah Melakukan Merger dan Akuisisi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia (BEI) Periode 2016-2020 2023-12-12T01:02:07+00:00 Husna Desi Lia Ramadhani husnadesilia@gmail.com Deny Yudiantoro denyyudiantoro@gmail.com <p>&nbsp;</p> <p>&nbsp;</p> <p><em>This study aims to see differences in financial performance before and after mergers and acquisitions. The financial performance used is 2 years of data before and after making mergers and acquisitions available on the IDX in 2016-2020. The type of approach used is quantitative, with a comparative type of research. The total population amounted to 75 companies, while the sample amounted to 13 issuers using purposive sampling technique. The type of data used is secondary data, in the form of issuer financial statements, all of which data is obtained from the official IDX website. This study uses financial ratios as variables, including liquidity ratios calculated using Current Ratio (CR), activity ratios calculated using Total Asset Turnover (TATO), solvency ratios measured using Debt to Equity Ratio (DER), and there are profitability ratios measured using Return On Asset (ROA), Return On Equity (ROE), Net Profit Margin (NPM), and Earning Per Share (EPS). The technical analysis used is descriptive statistics and to see the distribution of data using the normality test. Hypothesis testing using the Wilcoxon test, shows the output that DER and EPS have a significance value &lt;0.05, meaning that there are significant differences before and after mergers and acquisitions.&nbsp; While CR, TATO, ROA, ROE and NPM do not show significant differences.</em></p> <p><em>&nbsp;</em><strong><em>Keywords: Financial Performance, Financial Ratios, Mergers and Acquisitions</em></strong></p> 2023-06-14T18:50:48+00:00 ##submission.copyrightStatement## https://journal.laaroiba.com/index.php/alkharaj/article/view/3812 Pengaruh Financial Performance dan Kebijakan Dividen terhadap Harga Saham Selama Masa Pandemi pada Subsektor Transportasi di Bursa Efek Indonesia 2023-12-12T01:02:07+00:00 Kholilah Aprilianti Kholilahaprilianti@gmail.com Isnurhadi Isnurhadi Isnurhadi@unsri.ac.id Shelfi Malinda Shelfimalinda@unsri.ac.id <p>&nbsp;</p> <p>&nbsp;</p> <p><em>This study aims to analyze the effect of the Financial Performance projected by Return on Assets (ROA) and the Dividend Policy projected by the Dividend Payout Ratio (DPR) on Stock Prices. The research sample consisted of 12 transportation companies listed on the Indonesian Stock Exchange during the 2019-2021 pandemic. Secondary data in the form of financial statements were analyzed using multiple linear regression analysis. The results showed that Financial Performance had a significant positive effect on stock prices while dividend policy had no effect. Nonetheless, both variables affect stock prices together. This shows that the company's decision to distribute dividends or not, then it will not affect the stock prices directly.</em></p> <p><em>&nbsp;</em><strong><em>Keywords: </em></strong><strong><em>Financial Performance, Return on Assets (ROA), Dividend Policy, Dividend Payout Ratio (DPR), Stock Price</em></strong></p> 2023-06-15T04:17:30+00:00 ##submission.copyrightStatement## https://journal.laaroiba.com/index.php/alkharaj/article/view/3860 Pengaruh Instrumen Keuangan Islam Terhadap Pertumbuhan Ekonomi 2023-12-12T01:02:07+00:00 M. Alfan Ubaidillah alfanubaidillah22@gmail.com Indah Yuliana indahoty@manajemen.uin-malang.ac.id Achmad Sani Supriyanto achmad_sani72@yahoo.com <p><em><span style="vertical-align: inherit;"><span style="vertical-align: inherit;">Pertumbuhan ekonomi merupakan pencapaian yang didambakan oleh setiap negara, di negara yang mayoritas penduduknya beragama Islam, sudah seharusnya instrumen keuangan syariah menjadi faktor pendorong utama pertumbuhan ekonomi daerah. </span><span style="vertical-align: inherit;">Dan juga mengurangi disparitas antar daerah satu dengan lainnya. </span><span style="vertical-align: inherit;">Penelitian ini mengkaji bagaimana instrumen keuangan Islam meliputi; </span><span style="vertical-align: inherit;">Zakat, Infak, dan Sedekah. </span><span style="vertical-align: inherit;">Pembiayaan bank syariah dan juga dana pihak ketiga syariah. </span><span style="vertical-align: inherit;">Yang diuji menggunakan e views 12, dengan data time series 2018-2021. </span><span style="vertical-align: inherit;">Hasil dalam penelitian ini menunjukkan bahwa semua variabel X (Zakat, Infaq, Sedekah, Pembiayaan, Dana Pihak Ketiga) berpengaruh terhadap Y1 (Ketimpangan). </span><span style="vertical-align: inherit;">Semua variabel X juga mempengaruhi Y2 (pertumbuhan ekonomi). </span><span style="vertical-align: inherit;">Namun variabel Y1 (ketimpangan) tidak berpengaruh terhadap pertumbuhan ekonomi.</span></span></em></p> 2023-06-15T04:30:02+00:00 ##submission.copyrightStatement## https://journal.laaroiba.com/index.php/alkharaj/article/view/3913 Pengaruh Permodalan CSR terhadap Pengembangan Usaha UMKM Mitra Binaan PT. LEN Industri (Persero) Kota Bandung 2023-12-12T01:02:06+00:00 Fitria Novianti piksi.fitria.19404129@gmail.com Widwi Handari Adji WidwiHandariAdji@gmail.com <p><em>This study was carried out at PT Len Industri with the intention of examining the impact of corporate social responsibility (CSR) capital on MSME business development of Assisted Partners Pt. Len Industri (Persero) Bandung City, which is documented at the company PT Len Industri. In this study, a sample size of 37 Assisted MSEs was used to represent the population of 200 MSE Assisted Partners of PT Len Industri. A Likert scale is employed in the methodology, which is quantitative. In order to assess the validity of a study's findings and its reliability on the problems being examined, the data gathering approach employs samples from businesses that apply the Slovin formula. As evidenced by the (t) test study findings, the capital program The CSR Unit's work, which is largely carried out by PT Len Industri, has a substantial impact on the business growth of supported MSEs. by providing more capital help to MSME. The Social and Environmental Responsibility MSME Program gives priority to MSMEs that are still small but have the potential to grow. These MSMEs are developed through training and knowledge provision so that those who receive capital can use it properly and productively.</em></p> <p><strong><em>Keywords: Capital, Business Development, MSMEs</em></strong></p> 2023-06-15T04:46:57+00:00 ##submission.copyrightStatement## https://journal.laaroiba.com/index.php/alkharaj/article/view/3825 Analisis Inflasi dan Bi 7-Day (Reverse) Repo Rate terhadap Return on Assets (RoA) pada PT Ace Hardware Indonesia, Tbk 2023-12-12T01:02:06+00:00 Vieri Adha Setiadi adhavieri@gmail.com Resmi Ranti Rosalina resmi.ranti@gmail.com <p><em>This study analyzes the relationship between inflation and the BI 7-day repo rate with ROA. Using secondary data for the period December 2017 to December 2021 from the website of PT. Indonesia Stock Exchange (IDX). Through the T test, F test and test the coefficient of determination using the SPSS version 26 application. In this study based on the conclusions obtained that the sign.f value is 0.001 &lt;0.005 then Ho is rejected, this means that the independent variables affect ROA with an R2 test result of 99, 9% and the remaining 0.1% is influenced by external factors. this lesson. Thus there is a simultaneous effect of inflation and the BI 7-Day Repo Rate on ROA.</em></p> 2023-07-03T21:46:57+00:00 ##submission.copyrightStatement## https://journal.laaroiba.com/index.php/alkharaj/article/view/3629 Pengaruh Variasi Produk dan Kreativitas Iklan terhadap Keputusan Pembelian Konsumen pada Produk Scarlett Whitening di Kota Palembang 2023-12-12T01:02:06+00:00 Fatimah Eka Puteri 01011381823142@student.unsri.ac.id Isni Andriana isni.andriana@fe.unsri.ac.id Dessy Yunita dezaqee@gmail.com Hera Febria Mavilinda herafebria@fe.unsri.ac.id <p><em>This study aims to determine the effect of of</em><em> variation of products&nbsp; and advertising creativity</em><em> on </em><em>consumer purchase decisions </em><em>for Scarlett Whitening products in Palembang City</em><em>. The type of research used is quantitative descriptive research. Data collection methods in this study using a questionnaire</em><em>, </em><em>samples taken as many as 100 people using the </em><em>purvosive salmpling</em><em> method. The analysis technique used is multiple linear regression analysis. Based on the results of the study it can be concluded that </em><em>variation of products&nbsp; and advertising crearivity</em> <em>&nbsp;</em><em>has a significant effect on on </em><em>consumer purchase decisions </em><em>for Scarlett Whitening Products in Palembang City.</em></p> <p><em>&nbsp;</em><strong><em>Keywords: </em></strong><strong><em>Variation of Products, Advertising Crearivity, </em></strong><strong><em>Consumer Purchase Decisions</em></strong></p> 2023-07-03T21:59:37+00:00 ##submission.copyrightStatement## https://journal.laaroiba.com/index.php/alkharaj/article/view/3633 Pengaruh Pelatihan Kerja terhadap Prestasi Kerja Karyawan pada BPJS Ketenagakerjaan Kantor Cabang Jambi 2023-12-12T01:02:06+00:00 Tasya Dian Ikaputri tasyadianika@gmail.com Isni Andriana isni.andriana@fe.unsri.ac.id Wita Farla witafarla@unsri.ac.id Parama Santati santati@unsri.ac.id <p><em>This study aims to determine how the effect of training on employee of BPJS Ketenagakerjaan in Jambi City. The population in this study amounted to 31 people with the sampling method using the saturated sample method. The data used in this study used primary data with data collection techniques through questionnaires. The data analysis technique used is simple linear regression analysis. The results of this study indicate that training has a positive and significant effect on employee work achievement at BPJS Ketenagakerjaan in Jambi City.</em></p> <p><strong><em>Keywords: </em></strong><strong><em>training</em></strong><strong><em>, employee </em></strong><strong><em>work achievement</em></strong></p> 2023-07-03T22:07:21+00:00 ##submission.copyrightStatement## https://journal.laaroiba.com/index.php/alkharaj/article/view/3665 Pandangan Hukum Islam Tentang Status Hukum Bunga Bank (RIBA) 2023-12-12T01:02:06+00:00 Suradi Suradi suradi34@yahoo.co.id Rani Mariana ranimariana1985@gmail.com Mohamad Anton Athoillah anton_athoillah@uinsgd.ac.id <p><em>This study aims to analyze how Islamic law views the legal status of bank interest and problem solving provided by the Islamic economic legal system. In Islamic law, interest (riba) is a system and mechanism that is prohibited because it is contrary to the Qur'an and hadith. However, the system run by modern banking has not been recognized in Islam, so there are differences of opinion among Muslims. Using a normative approach, this article analyzes the sources of Islamic law on usury and looks for solutions offered in the Islamic economic system. The results of the study show that the rise of the Islamic economic legal system is based on the desire of Muslims to conduct Islamic economic transactions based on the teachings and doctrines of Islamic law.</em></p> <p><strong><em>Keywords</em></strong><em>: Interest (Usury), Legal Status, Islamic Economics</em></p> 2023-07-03T22:17:13+00:00 ##submission.copyrightStatement## https://journal.laaroiba.com/index.php/alkharaj/article/view/3705 Pengaruh Gaya Kepemimpinan Transformasional terhadap Disiplin Kerja ASN Dinas Kependudukan dan Pencatatan Sipil Kota Palembang 2023-12-12T01:02:06+00:00 Yos Karimudin yoskarimudin@fe.unsri.ac.id Dwi Febi Wardana wdwifebi@gmail.com Muhammad Ichsan Hadjri ichsanhadjri@fe.unsri.ac.id Zunaidah - zunaidah@fe.unsri.ac.id <p>This study aims to determine the effect of the transformational leadership style on the work discipline of the state civil servants at the Department of Population and Civil Registration of the City of Palembang. The population in this study were ASN of the Department of Population and Civil Registration using saturated sampling so that the sample used was the entire population of ASN of the Department of Population and Civil Registration, totaling 70 respondents. The data obtained is primary data by distributing questionnaires. The analysis technique used is simple linear regression analysis. Based on the results of the hypothesis analysis (t test), it was concluded that the transformational leadership style had a positive and significant effect on the work discipline of the state civil servants at the Palembang City Population and Civil Registration Service.</p> <p><strong><em>Keywords: Transformational Leadership, Work Discipline</em></strong></p> 2023-07-03T22:25:35+00:00 ##submission.copyrightStatement## https://journal.laaroiba.com/index.php/alkharaj/article/view/3826 Analisis Peran Sistem Informasi Pemerintah Daerah (SIPD) Penatausahaan terhadap Media Pelaporan Keuangan di Badan Perencanaan Pembangunan Daerah Provinsi Jawa Barat 2023-12-12T01:00:21+00:00 Reza Meynaldi rezameynaldi20@gmail.com Resmi Ranti Rosalina resmi.ranti@gmail.com <p><em>This research was conducted to find out the Role of Regional Government Information Systems (SIPD) Administration to Media for Financial Reporting in the Regional Development Planning Board of West Java Province. The method applied in this research is descriptive qualitative with data analysis that has been collected on the independent variable, namely the Regional Government Information System (SIPD) and administration as well as dependent variables, namely financial reporting media. The results of the study show that SIPD has an important role in accessing local government development information. So that efforts that can be made to overcome this are coordination made to the West Java BPKAD as the manager of Regional Financial Information regarding SIPD.</em></p> 2023-07-03T22:30:27+00:00 ##submission.copyrightStatement## https://journal.laaroiba.com/index.php/alkharaj/article/view/3885  Pendekatan SWOT Analisis Dalam Mengukur Tingkat Kualitas Pelayanan di Bkad Kota Bandung 2023-12-12T01:00:21+00:00 Syafni Suryaningsih syafnisuryaningsih@gmail.com Tiris Sudrartono tiris.sudrartono@gmail.com <p>&nbsp;</p> <p><em>Public service is a form of activity provided by the government to the community. Knowing what are the problems that become obstacles in the Bandung City Government Land Lease Service activities in order to find strategies to improve the quality of Bandung City Government Land Lease Services. Also, to find out the efforts that can be made in measuring BKAD customer satisfaction through SWOT analysis. In this study the authors used a qualitative descriptive method. Data collection techniques were carried out using observation techniques, interviews, field observations and documentation. In order to create comfort for the community, with the support of qualified facilities for the community in supporting to convey criticism and aspirations for land lease services to make it easier and more efficient.</em></p> <p><strong>Keywords: Service; Service Quality; SWOT</strong></p> 2023-07-03T22:50:33+00:00 ##submission.copyrightStatement## https://journal.laaroiba.com/index.php/alkharaj/article/view/3939 Web-Based Weekly Cash Accounting Information System Design at XYZ Institution 2023-12-12T01:00:20+00:00 Firdha Raissa Nur Amalia firdharaissan19@gmail.com Karyadi Karyadi karyadidakinsi@yahoo.com Dwi Yuliansyah dwi.yuliansyah1993@gmail.com Rini Suwartika Kusumadiarti rinisuwartika@yahoo.com <p><em>This study aims to create a web-based accounting information system to assist user needs, especially the finance department in processing weekly cash financial data at XYZ company, as well as to produce reports needed by users more effectively and efficiently. This research method uses qualitative research methods. With the results of this system design it can be a solution for the future, especially for the finance section because it is able to help check data, because this system is made to be able to search data based on day, date, year or transaction number so that the process can be more time efficient.</em></p> 2023-07-03T22:55:39+00:00 ##submission.copyrightStatement## https://journal.laaroiba.com/index.php/alkharaj/article/view/3981 Analisis Pengaruh Stock Split terhadap Harga Saham dan Volume Perdagangan Saham pada Perusahaan Go Public di BEI Periode 2018-2021 2023-12-12T01:00:20+00:00 Tristan Axelino tristanaxelino1@gmail.com Mohamad Adam mr_adam88@unsri.ac.id Isni Andriana isniandriana@fe.unsri.ac.id <p>&nbsp;</p> <p><em>This study aims to determine the effect of stock splits on stock prices and stock trading volume in companies listed on the Indonesia Stock Exchange. The technique in this study uses samples from purposive sampling by differentiating companies taking actions from stock splits during the 2018-2021 period. The population in this study are companies that carry out stock split actions that are listed on the Indonesia Stock Exchange (IDX), totaling 34 companies. The period in this study was 7 days before and 7 days after the stock split. Data analysis used the normality test using One-sample Kolmogorov Smirnov to test whether the data was normally distributed or not. Data that is normally distributed uses the Paired Sample T-test and data that is not normally distributed uses the Wilcoxon Signed Ranked Test. The results of this study indicate that there is no difference in stock prices after the stock split and there is a difference in the volume of stock trading after the stock split.</em></p> <p><strong><em>Keywords: Stock Split, Stock Price, Trading Volume </em></strong></p> 2023-07-03T23:04:14+00:00 ##submission.copyrightStatement## https://journal.laaroiba.com/index.php/alkharaj/article/view/4040 Efektivitas Aplikasi Sistem Informasi Pemerintah Daerah terhadap Kinerja Laporan Apbd Tahun Anggaran 2022 Di Bpkad Kota Cimahi 2023-12-12T01:00:20+00:00 Callula Ailsa Amanda callulaailsa@gmail.com Tiris Sudrartono tiris.sudrartono@gmail.com <p><em>This study aims to see the development of effectiveness of the Regional Government Information System (SIPD) application in BPKAD Cimahi City. This research uses descriptive qualitative research methods, with the existence of domestic regulation number 70 of 2019 which states that all regional devices are required to provide information related to regional financial information and other information through the SIPD application. The use of SIPD in BPKAD Cimahi City has various obstacles and benefits, one of the obstacles experienced is when preparing the 2022 APBD financial statements where there are several documents that cannot be inputted through the system making some SKPD have to input them manually and have to go to BPKAD, this causes ineffectiveness in preparing the 2022 APBD financial statements, and experiencing delays in document collection. BPKAD Cimahi City provides efforts to overcome this problem, namely by providing tutorials or procedures for inputting data properly and correctly and conducting training workshops on the use of SIPD. </em></p> 2023-07-03T23:11:24+00:00 ##submission.copyrightStatement## https://journal.laaroiba.com/index.php/alkharaj/article/view/4068 Pengaruh PDB, Inflasi, Kurs, CAR, BOPO, NPF, dan Bi Rate terhadap Pertumbuhan Bank Muamalat Indonesia Periode 2017 – 2022 2023-12-12T01:00:20+00:00 Lukman Abdulloh lucygntng@gmail.com Bintis Ti`anatud Diniati bintis.t.diniati@gmail.com <p><em>The purpose of this study is to examine the effect of GDP (Gross Domestic Product), Inflation, Exchange Rate, CAR (Capital Adequacy Ratio), BOPO (Operating Cost Operating Income), NPF (Non Performing Finance) and BI Rate on Bank Muamalat's growth in 2017-2022 as seen from the growth of its assets. The population of this study is the entire quarterly report data of PT Bank Muamalat </em><em>Indonesia </em><em>during the study period. This study used multiple linear regression method with the help of E-views 12 application. The results showed that the BI Rate, Inflation had a significant positive effect, while the Exchange Rate and NPF had a significant positive effect on the growth of PT. Bank Muamalat Indonesia. Other results show that BOPO, GDP and CAR variables have an insignificant effect on the growth of PT assets. Bank Muamalat Indonesia.</em></p> <p><strong><em>Keywords: </em></strong><em>GDP;</em> <em>Inflation; Exchange Rate; CAR; BOPO;&nbsp; NP; BI Rate; Asset Growth</em></p> 2023-07-04T00:22:17+00:00 ##submission.copyrightStatement## https://journal.laaroiba.com/index.php/alkharaj/article/view/4077 Pengaruh Harga dan Promosi Digital terhadap Keputusan Pembelian Kredit Pemilikan Rumah (KPR) di Bank BJB Cabang Soreang 2023-12-12T01:00:20+00:00 Ajenk Putri Zabila ajengputrizbllaa@gmail.com Perwito Perwito perwitoe@gmail.com <p><em>This study aims to determine the effect of price and digital promotion carried out by the Soreang Branch of Bank BJB using a quantitative method with a descriptive approach. The method was chosen to describe what was observed in accordance with relevant facts and existing problems. The number of samples is 132 respondents and the population is 195. The results of this study are that digital prices and promotions can increase purchasing decisions for housing loans (KPR) at Bank BJB Soreang Branch.</em></p> <p><em>&nbsp;</em><strong><em>Keywords: </em></strong><em>price, digital promotion, purchase decision</em></p> 2023-07-04T00:29:55+00:00 ##submission.copyrightStatement## https://journal.laaroiba.com/index.php/alkharaj/article/view/4124 Pengaruh Citra Merek, Persepsi Harga, dan Kualitas Produk Terhadap Kepuasan Pelanggan Teh Celup Poci di Mojokerto 2023-12-12T01:00:20+00:00 Aulia Olifiana AuliaOlifiana@gmail.com Ugy Soebiantoro ugybin@gmail.com2 <p><em>One of the industrial fields that experience fierce competition is the industry in the beverage sector. Currently the beverage industry that is being favored by consumers is tea. One of them is Tea Poci. This study aims to determine the influence of brand image, price perception, and product quality on customer satisfaction of teabag pots in Mojokerto. The research method used is nonprobability sampling with purposive sampling techniques. The population in this study is customers who have purchased Poci Tea Bags more than 1 time in Mojokerto who are at least 17 years old. The sample of this study was 98 respondents. The analysis method used is Partial Least Square. The results showed that brand image, price perception, and product quality had a positive influence on customer satisfaction.</em></p> <p><strong><em>Keywords: </em></strong><em>Brand Image, Price Perception, Product Quality, Customer Satisfaction</em></p> 2023-07-04T01:26:55+00:00 ##submission.copyrightStatement## https://journal.laaroiba.com/index.php/alkharaj/article/view/4067 Pengaruh Influencer Marketing terhadap Minat Beli Produk Skincare Ms Glow: 2023-12-12T01:00:20+00:00 Ertika Br Tarigan 01011281823211@student.unsri.ac.id Nofiawaty Nofiawaty nofiawaty@unsri.ac.id Aslamia Rosa aslamiarosa06@gmail.com <p><em>The purpose of this study is to determine the impact of influencer marketing on purchase intention for MS Glow skincare products, both simultaneously and partially. This quantitative study used a primary data obtained by distributing questionnaires to 100 respondents. The sampling technique used in this study was a purposive sampling technique. The analysis techniques used in this study are descriptive analysis, the F test, the T test, and multiple linear regression. This study showed a result that influencer marketing simultaneously has a significant impact on purchase intention. Authenticity and content partially have a significant impact on purchase intention. Brand fit and community partially have no impact on purchase intention. The multiple linear regression analysis showed a result that content has a dominant impact on purchase intention. </em></p> <p><strong><em>Keyword: </em></strong><em>authenticity, brand fit, community, content, purchase intention</em></p> 2023-07-20T02:06:18+00:00 ##submission.copyrightStatement## https://journal.laaroiba.com/index.php/alkharaj/article/view/4062 Penentu Pola Pembiayaan Kredit Pemilikan Rumah pada Preferensi Masyarakat Perkotaan 2023-12-12T01:00:20+00:00 Bunga Prifa Valentine bungaprifa03@gmail.com Suharno Suharno suharno@unsoed.ac.id Abdul Aziz Ahmad abdul.aziz@unsoed.ac.id <p><em>This study aims to analyze whether the factors of property values, religiosity, procedures, promotions influence people's preferences in choosing conventional and sharia mortgage financing in Purwokerto. The sample in this research is the people in Purwokerto, especially the people who are interested in taking mortgages with a sample size of 100 respondents. The method used in this research is random sampling technique. The analytical method used is logistic regression analysis, which is a regression model in which the dependent variable is a category, namely conventional banks and Islamic banks. The data processing uses the help of IBM SPSS. The results of this study indicate that property value has no effect on people's preferences in choosing conventional and sharia mortgage financing in Purwokerto, religiosity has a significant influence on people's preferences in choosing conventional and Islamic mortgage financing in Purwokerto, procedures have a significant influence on people's preferences in choosing financing. Conventional and sharia mortgages in Purwokerto, and procedures have a significant effect on people's preferences in choosing conventional and sharia mortgage financing in Purwokerto.</em></p> <p><strong><em>Keywords: </em></strong><em>property value, religiosity, procedure, promotion.</em></p> 2023-08-22T00:54:15+00:00 ##submission.copyrightStatement## https://journal.laaroiba.com/index.php/alkharaj/article/view/4365 Mudharabah sebagai Alternatif Pembiayaan yang Potensial untuk Peningkatan Pengembangan pada  UMKM 2023-12-12T01:00:19+00:00 Ita Marianingsih itamarianingsihp@gmail.com Hoirur Rosiki hoirurrosiki@gmail.com <p>&nbsp;</p> <p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <em>Mudharabah is a form of contract or agreement between two parties, namely investors (owners of capital) and entrepreneurs (managers of capital). In this contract, investors will provide capital and entrepreneurs known as business managers will use this capital to develop their businesses. The profit generated will be shared according to the agreement between the two parties, while the loss will be borne by the owner of capital (investor) but if negligence is caused by the manager of capital (entrepreneur), the loss will be borne by the manager of capital. Through mudharabah, MSMEs can get access to greater capital to develop their business. Even though there are risks for investors, on the other hand, business managers can execute their vision and develop their business with lower risk. This study uses descriptive qualitative, namely using literature studies cited from relevant books and websites. The purpose of this study is to encourage MSME actors to continue to improve the quality of their work so that they can become a forum for reducing unemployment in Indonesia and so they can compete in the global market. Lack of funds for MSMEs has become commonplace, but mudharabah is here as an alternative financing for development of MSMEs, so it is hoped that MSME actors will be smart in managing existing capital with this mudharabah financing.</em></p> <p><strong><em>Keywords: </em></strong><em>Mudharabah, MSME</em></p> 2023-08-22T13:44:57+00:00 ##submission.copyrightStatement## https://journal.laaroiba.com/index.php/alkharaj/article/view/4369 Pengaruh Beban Kerja Terhadap Kepuasan Kerja Karyawan di PT Sinar Musi Jaya Palembang 2023-12-12T01:00:19+00:00 Khoirun Nisa 01011381823189@student.unsri.ac.id Isni Andriana bimbinganonline.isniandriana@gmail.com Wita Farla witafarla@fe.unsri.ac.id Yos Karimudin yoskarimudin@fe.unsri.ac.id <p><em>This</em> <em>study aims to determine the effect of monkey loads on employee job satisfaction at PT Sinar Musi Jaya Palembang. The population in this study are employees at PT Sinar Musi Jaya Palembang, totaling 57 people. This research uses saturation sampling technique. This study uses primary data obtained through questionnaires and analysis of simple linear regression analysis as a data analysis technique. The results of this study indicate that workload has a positive and significant effect on employee job satisfaction at PT Sinar Musi Jaya Palembang.</em></p> <p><strong><em>Keywords: </em></strong><em>Workload, Job Satisfaction</em></p> 2023-08-23T02:02:07+00:00 ##submission.copyrightStatement## https://journal.laaroiba.com/index.php/alkharaj/article/view/4451 Pengaruh Brand Ambassador terhadap Minat Beli Produk Click di Kota Bandung 2023-12-12T01:00:19+00:00 Turaudatul Kodariyah turaudatulk@gmail.com Hani Kustyanti Kusnadi hanikusnadii@gmail.com <p><em>This study aims to find out how the influence of Brand Ambassadors on Purchase Intentions in the City of Bandung. This research method uses a descriptive quantitative research method. The population of this research is fans of NCT 127, namely nctzen in the city of Bandung. The sample chosen by the researcher was a non-probability sampling of 100 respondents and a questionnaire as a data collection tool with a Likert scale. The analysis technique used is validity test, reliability test, normality test, R2 analysis, and t test. The results of this study state that there is a significant influence from Brand ambassadors on Interest in Buying Click products in the city of Bandung which has a tcount of 14.623 which is greater than the ttable of 1.960. So that in the R2 analysis, the influence of the independent variable (X) brand ambassador on the dependent variable (Y) purchase intention is 68.8%, while there are other factors not examined by the authors in this study that affect 31.4%.</em></p> 2023-08-23T03:33:36+00:00 ##submission.copyrightStatement## https://journal.laaroiba.com/index.php/alkharaj/article/view/4654 Analisis E-Service Quality Terhadap Kepuasan Konsumen Pada I Am Geprek Bensu 2023-12-12T01:00:18+00:00 Jessica Triana jessicatrianaa@gmail.com Aslamia Rosa aslamiarosa@gmail.com <p>This study aims to analyze the effect of e-service quality in customer satisfaction at I Am Geprek Bensu Palembang through the ShopeeFood channel at least 1 time in the last 4 months (January-April 2023) partially and simultaneously, and to determine the e-service quality variable that has a dominant influence on customer satisfaction at I Am Geprek Bensu Palembang. The sampling technique used in this research Is non-probability sampling with purposive sampling method and using multiple linear regression analysis with the help of SPSS 23 software. The method used for data collection, namely questionnaires with a Likert scale totaling 140 respondents. The results of this study indicate that the partial test (t test) of e-service quality variables in the dimensions of efficiency (X<sub>1</sub>), fulfillment (X<sub>2</sub>), privacy (X<sub>4</sub>), responsiveness (X<sub>5</sub>), compensation (X<sub>6</sub>) has a positive and significant effect on customer satisfaction. The simultaneous test (F test) proves that the dimensions of efficiency (X<sub>1</sub>), fulfillment (X<sub>2</sub>), system availability (X<sub>3</sub>), privacy (X<sub>4</sub>), responsiveness (X<sub>5</sub>), compensation (X<sub>6</sub>), and contact (X<sub>7</sub>) have an effect on the dependent variable, namely customer satisfaction (Y)<strong>.</strong></p> <p><strong>Keywords: </strong>E-Service Quality, Customer Satisfaction, Efficiency, Fulfillment, System Availability, Privacy, Responsiveness, Compensation, Contact</p> <p>&nbsp;</p> 2023-09-09T17:28:49+00:00 ##submission.copyrightStatement## https://journal.laaroiba.com/index.php/alkharaj/article/view/4601 Analisis Faktor-Faktor yang Mempengaruhi Perilaku Moralitas Mahasiswa Akuntansi di Kota Batam 2023-12-12T01:00:18+00:00 Noviyani Noviyani noviiteo0511@gmail.com Erni Yanti Natalia erni.siallagan@gmail.com <p>The purpose of this research was to evaluate, test, and analyze how influential the accounting profession's code of ethics, intellectual quotient, emotional intelligence, and spiritual intelligence have on moral behavior. Universitas International Batam and Universitas Universal are the locations in this research, specifically in the Accounting study program. The sampling technique used in this study was purposive sampling using the slovin formula so that the sample obtained was 313 respondents. The sample that was used as the subject of this study was accounting students class of 2021. The total population in this study was 1,405 students. The results of the T test study obtained the professional code of ethics variable for the accounting profession partially affecting morality behavior, the intellectual quotient variable partially influencing morality behavior, emotional intelligence variable partially influencing morality behavior, spiritual intelligence variable partially influencing morality behavior. The results of the F test study obtained the accounting profession's code of ethics, intellectual intelligence, emotional intelligence, and spiritual intelligence with a significant value of 0.000 &lt;0.005, which means that the accounting profession's code of ethics, intellectual quotient, emotional intelligence, and spiritual intelligence simultaneously affect moral behavior.&nbsp;<strong>Keywords : </strong>Code of ethics for the accounting profession, Intellectual Quotient,Emotional Intelligence, Spiritual Intelligence</p> 2023-09-11T04:42:37+00:00 ##submission.copyrightStatement## https://journal.laaroiba.com/index.php/alkharaj/article/view/4602 Urgensi Rekrutmen dan Seleksi Bagi Pelaku Usaha Franchise 2023-12-12T01:00:18+00:00 Windy Dwi Zhelsa Fithri windydwi2512@gmail.com Sofiayen Sofiayen Sofiajen65@gmail.com Thayib Thayib thayib@uinsby.ac.id <p>&nbsp;</p> <p><em>Recruitment is an initial organisational activity with the aim of identifying and finding potential employees. After the recruitment process, a selection process is needed which is a process to decide on the right employee from a group of prospective employees obtained through the recruitment process, both internal and external recruitment. The recruitment and selection process is a unity process that cannot be separated. The purpose of this study was to determine the recruitment and selection system used by Frozen Food MSMEs (UD Seleraku) by applying the Franchise method. This research is qualitative research using a case study approach. The research was conducted to understand the subject's actions in responding to the franchise phenomenon. Data were obtained through the interview method and supported by scientific papers relevant to the research conducted. The results of this study are that the employee search process for the recruitment process is carried out peer to peer and there are no certain criteria for someone to become a franchisee at UD Seleraku. UD Seleraku also applies 2 sources of selection, namely internal and external.</em></p> <p><strong><em>Keywords: </em></strong><em>Recruitment; Selection; Franchise; MSMEs</em></p> 2023-09-11T00:00:00+00:00 ##submission.copyrightStatement## https://journal.laaroiba.com/index.php/alkharaj/article/view/4624 Minat Penggunaan Aplikasi Flip ditinjau dari Kemudahaan, Manfaat, Fitur layanan, dan Kepercayaan pada Reseller Beteng Trade Center 2023-12-12T01:00:18+00:00 Gita Andini Saputri gitaandoni@gmail.com Siti Maryam stmuniba17@gmail.com Fithri Setya Marwati fsm.fithri@yahoo.com <p>This study aims to analyze the effect of Perceived Ease of Use, Perceived Usefulness , service features and trust on interest in using the Flip Application. The population in this study were 105 Beteng Trade Center resellers who had used Flip. The results show that Perceived Ease of Use, Perceived Usefulness, have no effect on interest in using the Flip Application, while service features and trust have a positive and significant influence on interest in using the Flip Application<strong>.</strong></p> <p><strong>Keywords: </strong>Perceived Ease of Use, Perceived Usefulness, service features, trust,&nbsp; interest in use.</p> <p>&nbsp;</p> 2023-09-11T04:47:45+00:00 ##submission.copyrightStatement## https://journal.laaroiba.com/index.php/alkharaj/article/view/4625 Peran Kinerja Keryawan Dalam Meningkatkan Pelayanan Rekam Medis pada Klinik Mitra Medika 2023-12-12T01:00:17+00:00 Zaini Rahmat Zailani zainirahmatzailani303@gmail.com Wilma Zuarko Adji wilmazuarko@gmail.com <p>&nbsp;</p> <p><em>In every company or organization, employee performance is an important part of improving service and progress of a company. The research was conducted at Mitra Medika Clinic. The population in this study was 245 with a sample taken of 152 respondents. This study aims to determine the role of employee performance in improving medical record services at Mitra Medika Clinic. The analytical method used in this research is simple linear regression. The results showed that the role of employee performance had a positive and significant effect on improving medical records at Mitra Medika Clinic.</em></p> <p><strong><em>Keywords: </em></strong><em>performance, service</em></p> 2023-09-11T10:55:59+00:00 ##submission.copyrightStatement## https://journal.laaroiba.com/index.php/alkharaj/article/view/4672 Pengaruh Herding Behaviour, Risk Tolerance dan Iklan Proyek terhadap Minat Mahasiswa Berinvestasi pada Crowdfunding Syariah dengan Religiusitas sebagai Variabel Moderasi 2023-12-12T01:00:17+00:00 Luqman Hakim luqmanhakim@unesa.ac.id Juwita Rahmawati juwita.19007@mhs.unesa.ac.id <p><strong>ABSTRAK.</strong></p> <p><em>Crowdfunding</em> Syariah ialah <em>fintech</em> pengumpulan dana berbasis syariah sebagai alternatif instrumen investasi yang lebih beragam. Penelitian ini bertujuan menguji pengaruh <em>herding behaviour, risk tolerance </em>dan iklan proyek terhadap minat investasi mahasiswa pada <em>crowdfunding</em> syariah dengan religiusitas sebagai variabel moderasi. Penelitian ini menggunakan metode kuantitatif dengan teknik analisis PLS-SEM menggunakan SmartPLS 4. <em>Purposive sampling</em> sebagai teknik pengambilan sampel dengan jumlah responden sebanyak 170 mahasiswa. Hasil penelitian ini ialah <em>herding behaviour, risk tolerance</em> dan iklan proyek berpengaruh positif dan signifikan terhadap minat investasi mahasiswa pada <em>crowdfunding</em> syariah. Religiusitas dapat memoderasi <em>herding behaviour </em>dan iklan proyek terhadap minat investasi mahasiswa pada <em>crowdfunding</em> syariah, tetapi religiusitas tidak dapat memoderasi <em>risk tolerance</em> terhadap minat investasi mahasiswa pada <em>crowdfunding</em> syariah.</p> 2023-09-11T10:57:26+00:00 ##submission.copyrightStatement## https://journal.laaroiba.com/index.php/alkharaj/article/view/4681 Peran Self-Control Dalam Memoderasi Hubungan Persepsi Kemudahan dan Manfaat Terhadap Perilaku Pembelian Impulsif Pada Pengguna E-Wallet 2023-12-12T01:00:17+00:00 Devy Rahmawati 19013010113@student.upnjatim.ac.id Erry Andhaniwati errya.ak@upnjatim.ac.id <p><em>This study aims to test and prove empirically the role of self-control as a moderator in the relationship between perceived convenience and perceived benefits of e-wallet users' impulsive buying behavior. The population used in this study were students majoring in accounting at UPN "Veteran" East Java T.A. 2019-2022 totaling 1,190 students. Sampling using probability sampling with proportionate stratified random sampling technique so as to produce the required number of respondents as many as 100 people. This type of research is quantitative research with data collection using a questionnaire instrument that contains a list of statements from the indicators of each construct. Data were analyzed using the Partial Least Square (PLS) method and the tool was WarpPLS 7.0 software. This research was tested by testing the outer model, namely by testing the validity and reliability tests. The next stage is to assess the inner model and test the hypothesis. The results of this study prove that perceived ease of use and perceived usefulness have a positive effect on impulsive buying behavior and self-control is able to moderate (weaken) the relationship between variables X and Y.</em><strong><em>TAM Theory, Impulsive Buying Behavior, E-Wallet, Self-Control</em></strong></p> <p>&nbsp;</p> <p>Penelitian ini bertujuan untuk menguji dan membuktikan secara empiris mengenai peran <em>self-control</em> sebagai pemoderasi dalam hubungan persepsi kemudahan dan persepsi manfaat terhadap perilaku pembelian impulsif pengguna <em>e-wallet</em>. Populasi yang digunakan dalam penelitian ini adalah Mahasiswa Jurusan Akuntansi UPN “Veteran” Jawa Timur T.A. 2019-2022 yang berjumlah 1.190 Mahasiswa. Pengambilan sampel menggunakan <em>probability sampling</em> dengan <em>teknik proportionate stratified random sampling </em>sehingga menghasilkan jumlah responden yang dibutuhkan sebanyak 100 orang. Jenis penelitian ini yaitu penelitian kuantitatif dengan pengumpulan data menggunakan instrumen kuesioner yang berisi daftar pernyataan dari indikator-indikator setiap konstruk. Data dianalisis dengan metode <em>Partial Least Square</em> (PLS) dan alat bantu berupa software WarpPLS 7.0. Penelitian ini diuji dengan menguji <em>outer model</em> yaitu dengan uji validitas dan uji reliabilitas. Tahap berikutnya dengan menilai <em>inner model</em> dan uji hipotesis. Hasil dari penelitian ini membuktikan bahwa persepsi kemudahan dan persepsi manfaat berpengaruh positif terhadap perilaku pembelian impulsif serta <em>self-control</em> mampu memoderasi (memperlemah) hubungan antara variabel X dan Y.</p> 2023-09-11T12:05:43+00:00 ##submission.copyrightStatement## https://journal.laaroiba.com/index.php/alkharaj/article/view/4688 Ekonomi Ungu: Eksistensi Ekonomi Berbasis Budaya Studi Kasus Dodol Betawi 2023-12-12T01:00:17+00:00 Putri Rizky putririzky180301@gmail.com Onny Fitriana Sitorus onnyfitriana@uhamka.ac.id <p>&nbsp;</p> <p><em>This research aimed to describe how purple economy can reflect cultural values on goods and services in the Betawi dodol business. The object of this research is Mr. Marno's dodol Betawi. For this sampling technique using purposive sampling with the subject of processors, service employees, and consumers. This research uses descriptive qualitative methods with data collection using observation, interviews, and documentation. The analysis technique used is interactive model analysis. Data validity uses source triangulation, technique and theory triangulation. The findings in the field are dodol which has been attached to Betawi culture so that when at certain events dodol is the most sought after by having various flavors and variants of Betawi special cakes and in the services provided with hospitality so that anyone who comes will feel comfortable. The limitation in this study is that it tends to be subjective to dodol betawi culinary MSMEs only because it cannot be applied to other types of fields, so this research has limited sources and phenomena in MSME. In Indonesian literature, the purple economy has not been widely or minimally discussed in national literature but with a small scope and to start with it is very possible in MSME, especially Betawi dodol MSME because they are attached to their culture and economy.</em></p> 2023-09-11T12:07:24+00:00 ##submission.copyrightStatement## https://journal.laaroiba.com/index.php/alkharaj/article/view/4691 Pengaruh Disiplin Kerja dan Stres Kerja terhadap Tenaga Kesehatan di Puskesmas Kalidoni Kota Palembang 2023-12-12T01:00:16+00:00 Dini Nurul Kamilah dinikamilaah@gmail.com Muhammad Ichsan Hadjri ichsanhadjri@fe.unsri.ac.id Zunaidah Zunaidah zunaidah@unsri.ac.id <p><em>This study aims to determine the effect of work stress on the performance of health workers at the Kalidoni Health Center in Palembang City. “The population in this study were all health workers at the Kaldioni Health Center in Palembang City with a sample of 38 people, using a saturated sampling technique. Saturated sampling technique is a sampling technique when all members of the population are sampled. Data obtained by distributing questionnaires to respondents. The analysis technique used is multiple linear regression analysis technique. The data was processed using the Statistical for Product and Service Solution (SPSS) program version 25. Based on the results of this study it shows that the work discipline variable has a positive and significant effect on performance, while the work stress variable has a negative and significant effect on performance, and work discipline and work stress as a whole together influence the performance of Health Workers at the Kalidoni Health Center in Palembang City.</em></p> <p><em>&nbsp;</em><strong><em>Keyword: </em></strong><em>Work Discipline, Work Stress, Performance</em></p> 2023-09-11T13:27:39+00:00 ##submission.copyrightStatement## https://journal.laaroiba.com/index.php/alkharaj/article/view/4700 Pengaruh Pandemi Covid-19 Terhadap Kinerja Keuangan Perusahaan Sektor Transportasi dan Logistik yang Terdaftar di BEI 2023-12-12T01:00:16+00:00 Sivia Ayu Nugrahini nugrahinisiviaayu@gmail.com Shelfi Malinda shelfimalinda@unsri.ac.id Yuliani Yuliani yulianisyapril@unsri.ac.id <p>Penelitian ini bertujuan untuk menganalisis pengaruh pandemi Covid-19 terhadap kinerja keuangan dilihat dari dimensi likuiditas yang diproksikan dengan CR, aktivitas yang diproksikan dengan TATO, solvabilitas yang diproksikan dengan DER, dan profitabilitas yang diproksikan dengan ROA. Sampel penelitian ini adalah 25 perusahaan sektor transportasi dan logistik yang memenuhi kriteria penarikan sampel dengan menggunakan teknik <em>puporsive sampling</em>. Data yang digunakan berupa laporan keuangan dan data kasus baru harian serta kasus kematian Covid-19. Teknik analisis penelitian ini menggunakan analisis regresi data panel. Hasil penelitian menunjukkan bahwa pandemi Covid-19 yang diukur berdasarkan kasus baru (<em>new cases</em>) dan kasus kematian (<em>new deaths</em>) hanya berpengaruh terhadap <em>total asset turnover</em> sementara yang lainnya tidak berpengaruh. Hal ini menunjukan bahwa semakin meningkatnya kasus baru dan kasus kematian pandemi Covid-19 menyebabkan turunnya nilai <em>total asset turnover</em>, dimana perputaran asset untuk menghasilkan pendapatan semakin menurun. Seperti yang diketahui bahwa pada masa pandemi diberlakukan beberapa kebijakan pemerintah sehingga dari sisi pengguna jasa transportasi menurun. Meskipun demikian untuk jasa logistik dan pengiriman barang justru mengalami peningkatan. Sehingga hal ini tidak mempengaruhi kondisi likuiditas, solvabilitas, profitabilitas perusahaan sektor transportasi dan logistik.</p> 2023-09-11T13:28:57+00:00 ##submission.copyrightStatement## https://journal.laaroiba.com/index.php/alkharaj/article/view/4706 Pengaruh Literasi Keuangan Digital terhadap Perilaku Menabung dan Perilaku Berbelanja pada Generasi Z 2023-12-12T01:00:16+00:00 Alysa Alysa al.lysalysa15@gmail.com Fida Muthia f.muthia@unsri.ac.id Isni Andriana isniandriana@fe.unsri.ac.id <p>&nbsp;</p> <p><em>This study aims to determine and analyze the effect of digital financial literacy on saving behavior and shopping behavior in generation Z. This research uses a quantitative method with a questionnaire as a research instrument. The population in this study focused on undergraduate students in the Management Department of the Faculty of Economics at Sriwijaya University and there were 1,004 people. The research sample is determined by the technique purpose sampling and calculated using the formula slovin, so that as many as 91 students participated in this study. The data analysis technique used in this study is descriptive statistical analysis and using multiple linear regression Sturctural Equation Modelling-Partial Least Squared (SEM-PLS) withsoftware WarpPLS 7.0. The results of this study indicate that digital financial literacy has a positive and significant effect on saving behavior and shopping behavior in generation Z.</em></p> <p><strong><em>Keywords: </em></strong><em>digital financial literacy, saving behavior, and shopping behavior</em></p> 2023-09-12T04:36:39+00:00 ##submission.copyrightStatement## https://journal.laaroiba.com/index.php/alkharaj/article/view/4714 Purchase Decisions for Users of Scarlett Whitening Products Viewed from Brand Ambassador, Product Innovation, and Word of Mouth: 2023-12-12T01:00:15+00:00 Laili Qodri Kusumawati lailikusumawati@gmail.com Istiatin Istiatin Istiatin@gmail.com Ratna Damayanti ratnadamaianti@gmail.com <p><em>The purpose of this study is to understand how brand ambassadors, product innovation, and word-of-mouth influence how Scarlett Whitening is used in the Universitas Islam Batik Surakarta community of master's students. The methodology being used is a quantitative methodology. Around 1814 were surveyed, around 182&nbsp; participated in the sample, and the sampling technique used purposive sampling. Utilized data include preliminary and secondary data obtained by observation, documentation, questionnaires, interviews, and literary studies. Data analysis techniques used in this study include the classic assumptions of normality, multicollinearity, and heteroskedasticity, regression line analysis, simultaneous and parsial analysis, and coefficient determination (R<sup>2</sup>). The findings of this study indicate that word of mouth advertising, product innovation, and brand ambassadorship have a positive and significant impact on customer perception.</em></p> <p><strong><em>&nbsp;</em></strong><strong><em>Keywords: </em></strong><em>Purchase Decision, Brand Ambassador, Product Innovation and Word Of Mouth</em></p> 2023-09-12T04:39:14+00:00 ##submission.copyrightStatement## https://journal.laaroiba.com/index.php/alkharaj/article/view/4715 Keputusan Pembelian Ditinjau dari Brand Ambassador, Viral Marketing dan Brand Trust: 2023-12-12T01:00:15+00:00 Lusiana Putri Galuh Pramesti lusianaputri891@gmail.com Ida Aryati aryatiida@ymail.com Raisa Aribatul Hamidah raisaribatul9@gmail.com <p><em>This study aims to ascertain the impact of brand ambassadors on consumer decisions. To ascertain how viral marketing influences consumers' purchase choices. To ascertain how purchasing decisions are impacted by brand trust. To assess the combined effects of viral marketing, brand trust, and brand ambassadors on purchasing choices. The research </em>i<em>is descriptive quantitative in nature. Consumers of azarine were the subject of this study in Surakarta. The sample size for this study is 100 respondents. Purposive sampling is the sampling method that is employed. data gathering through questionnaires. The data analysis methods employed are, F test, t test, multiple llinear regression test and the coefficient of determination. According to the study's findings, brand ambassadors in Surakarta have a strong beneficial influence on consumers' decisions to buy Azarine products. Viral marketing has a notable favorable impact on Azarine product purchases in Surakarta, at least in part. In Surakarta, brand trust has a substantial beneficial impact on consumers' decisions to buy Azarine products. Brand advocates, virall marketing, and brand trust all have a substantial beneficial </em>i<em>impact on Surakarta consumers' decisions to buy Azarine products.</em></p> <p><strong><em>Keywords: </em></strong><em>Brand Ambassador, Virall Marketing, Brand Trust, Purchase Decision</em></p> <p><strong>&nbsp;</strong></p> 2023-09-12T04:41:27+00:00 ##submission.copyrightStatement## https://journal.laaroiba.com/index.php/alkharaj/article/view/4717 Produktivitas Karyawan Ditinjau dari Disiplin, Lingkungan dan Insentif Kerja pada PT Iskandartex Solo 2023-12-12T01:00:15+00:00 Alfira Putri Fitriani Fira77180@gmail.com Ida Aryati Diyah aryatiida@ymail.com Siti Maryam SitiMaryam@gmil.com <p><em>This study aims to determine the discipline, environment and work iincentives simultaneously or partially on employee productivity at PT. Iskandartex Solo. This study used a quantitative descriptive approach, the population iin this study were employees of PT. Iskandartex with a total of 900 with a simple random sampling technique, namely using quota sampling by directly determining the number of samples to be studied, namely employees iin the production department, totaling 80. Data was collected by distributing questionnaires. F test, t test, multiple llinear regression and coefficient of determination (R<sup>2</sup>) were used to analyze the data. The results of the study show that discipline, work environment and iincentives have a simultaneous and significant effect on employee productivity</em><em>.</em></p> <p><strong><em>Keywords: </em></strong><em>Employee Productivity, Discipline, Environment, </em><em>and </em><em>Incentives</em></p> 2023-09-12T04:43:55+00:00 ##submission.copyrightStatement## https://journal.laaroiba.com/index.php/alkharaj/article/view/4716 Pengaruh Company Size dan Environmental Performance Terhadap Pengungkapan lingkungan 2023-12-12T01:00:16+00:00 Indira Kusumawardhani indirakusumawardhani.ik@gmail.com Dwi Suhartini dwisuhartini.ak@upnjatim.ac.id <p><em>This Research aims to examine and prove the effect of Company Size and Environmental Performance on Environmental Disclosure by using a quantitative method. This research topic is very important to study in analyzing the extent to which mining companies fulfill their obligations to carry out Environmental Disclosure in accordance with OJK Regulation No. 51 of 2017. The sampling method uses purposive sampling with a total sample of 65 data from 13 Mining Companies Listed on the BEI for the 2017-2021 period. Multiple linear regression was used to analyze the data with the Eviews 12 software. The results of this study prove that mining companies listed on the BEI already have a responsibility for environmental disclosure which is driven by the large size of company assets owned and environmental performance. In addition, there is evidence that mining companies listed on the BEI have not fully reported environmental disclosure based on GRI standards. The company only reported 12 of the 32 required indicators or around 37.64%.</em></p> 2023-09-12T00:00:00+00:00 ##submission.copyrightStatement## https://journal.laaroiba.com/index.php/alkharaj/article/view/4722 Determinan Penerimaan Opini Audit Going Concern (OAGC): 2023-12-12T01:00:15+00:00 Silvani Putri silvaniputri1906@gmail.com Dwi Suhartini dwisuhartini.ak@gmail.com <p><em>This study aims to examine the effect of Financial Distress and Prior Opinion on Going-Concern Audit Opinion, with Opinion Shopping as a moderating variable. This research topic is very important to study in analyzing the extent to which financial and non-financial factors affect the continuity of a company's business. This study uses a quantitative method with a total sample of 185 data points from 37 manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2017 to 2021. The data analysis used is panel data regression software Eviews 12. The research results prove that the acceptance of the going concern audit opinion by manufacturing sector companies was triggered by the high financial distress and receipt of the modified going concern audit opinion in the previous year. In addition, empirical studies prove that opinion shopping is not a moderating variable in relationships between financial distress and prior opinion on the acceptance of the going concern audit opinion.</em></p> 2023-09-12T09:08:36+00:00 ##submission.copyrightStatement## https://journal.laaroiba.com/index.php/alkharaj/article/view/4734 Kepuasan Nasabah Ditinjau dari Pelayanan, Relationship Marketing dan Loyalitas di KSPPS Dana Amanah Karanganyar 2023-12-12T01:00:15+00:00 Lina Lina linna2410006@gmail.com <p><em>The aims of this study are (1) to determine the effect of service on customer satisfaction. (2) To determine the effect of relationship marketing on customer satisfaction. (3) To determine the effect of loyalty on customer satisfaction. The research design iis descriptive quantitative. This research was conducted on KSPPS Dana Amanah customers in Karanganyar. The population iin this study iis 1,000. The sample iin this research is 100 respondents. The sampling technique used iis purposive sampling method. Collect data through questionnaires. Multiple linear regression test, F test, t test, and the coefficient of determination are data analysis techniques that use statistical analysis. The results showed that partially, service had a significant positive effect on KSPPS Dana Amanah customer satisfaction. Partially, relationship marketing has a significant positive effect on KSPPS Dana Amanah customer satisfaction. Partially, loyalty has a significant positive effect on KSPPS Dana Amanah customer satisfaction. Simultaneously, service, relationship marketing, loyalty have a significant positive effect on KSPPS Dana Amanah customer satisfaction.</em></p> 2023-09-12T09:10:10+00:00 ##submission.copyrightStatement## https://journal.laaroiba.com/index.php/alkharaj/article/view/4743 Pengaruh Penerapan Green Accounting, Material Flow Cost Accounting, dan Environmental Performance terhadap Profitabilitas Perusahaan 2023-12-12T01:00:14+00:00 Rani Melati Oktadifa ranimelati1910@gmail.com Tituk Diah Widajantie titukdiahw@gmail.com <p>&nbsp;</p> <p><em>This research was conducted with the aim to determine how the influence of the application of green accounting, material flow cost accounting, and environmental performance by companies in increasing company profitability as measured using return on asset (ROA). This research was conducted using quantitative methods. The research sample is 18 companies in the primary consumption sector (consumer non-cyclicals) listed on the Indonesia Stock Exchange during the 2018 – 2021 period which were selected using a purposive sampling technique. The data in this study is secondary data in the form of the company's annual report, which is obtained through the official website of each company. Data analysis was carried out using SmartPLS 4.0 software</em> <em>The results show that green accounting and environmental performance have a significant positive effect on company profitability, which means that a high level of company concern for the environment will be able to increase company profits every year. Meanwhile, material flow cost accounting has no effect on company profitability because it is estimated that material flow cost accounting has included in environmental disclosures.</em></p> <p><strong><em>Keywords: </em></strong><em>green accounting, material flow cost accounting, environtmental performance, return on asset</em></p> 2023-09-12T09:11:47+00:00 ##submission.copyrightStatement## https://journal.laaroiba.com/index.php/alkharaj/article/view/4794 The Impact Of Return On Asset(ROA), Return On Equity (ROE) And Earnings Per Share (EPS), On Stock Price In The Non Cyclical Consummer Sector Period 2017-2021 2023-12-12T01:00:14+00:00 Siti Fatonah Fatonah260601@gmail.com Ida Aryati idaaryati@gmail.com Ratna Damayanti ratnadamayanti@gmail.com <p>Determining the impact that earnings per share, return on assets, and return on equity have on the price of consumer staples in the period 2017-2021 This study was conducted as descriptiv quantification with secondary data type. A total is 59 consumer essential companies are listed on IDX. purposeful sampling. The data collection method used the annuall &nbsp;financial statement data documentation method. tested with multiple linear regression analyses. As a result, Return on Asset (ROA) has a signifficant and negative impact on stock prices, Return&nbsp; on&nbsp; Equity &nbsp;(X2) has &nbsp;a positive &nbsp;and significant &nbsp;effectt &nbsp;on the share price. In stock costs, Profit Per Offer (EPS) emphatically affects stock costs. The independent variables ROA, ROE, and EPS can account for 83.5 percent of the stock price, according to the coefficient of determination analysis results. Additionally, you can expand this concentrate by involving other free factors as there are then again other autonomous factors like resource turnover, DAR, DER, CR, TATO and others that can influence stock cost..</p> <p><strong>Keywords:</strong> Roa; Roe; Eps;&nbsp; Stock price</p> 2023-09-12T09:13:33+00:00 ##submission.copyrightStatement## https://journal.laaroiba.com/index.php/alkharaj/article/view/4803 Pengaruh Customer Experience, Trust dan Brand Image terhadap Minat Beli Ulang Paket Internet Smartfren 2023-12-12T01:00:14+00:00 Anik Khusnul Khatimah anikkhusnulkh@gmail.com Sudarwati Sudarwati sundarwati@gmail.com Raisa Aribatul Hamidah raisaaribatul@gmail.com <p><em>There are various internet package providers that trigger competition between providers which makes producers compete to set strategies so they can win the competition. There are several factors to consider for consumers to repurchase a product including customer experience, consumer trust and brand image. the purpose of this study to determine the effect of customer experience, trust and brand image on the intention to repurchase internet packages in Karanganyar. in this study using quantitative research methods. Population used are smartfren internet package users in Karanganyar who use it more than once, the number of which cannot be known and is included in the unlimited population category, the sample used is 100 respondents. Targeted sampling methods that use low-probability sampling techniques. The data collection used consists of observations, documentation, questionnaires, interviews and literature research. Data analysis techniques include statistical analysis such as multiple regression test, F-test, T-test, and coefficient of determination. The results of this survey have a positive and significant impact on the intention to purchase Smartfren internet packages in Karanganyar.</em></p> <p><em><strong>Keyword</strong> : Customer Experience, Trust, Brand Image, repurchase intention.</em></p> <p><em>&nbsp;</em></p> 2023-09-12T09:15:28+00:00 ##submission.copyrightStatement## https://journal.laaroiba.com/index.php/alkharaj/article/view/4816 Efektivitas dan Kontribusi Pajak Bumi dan Bangunan Pedesaan dan Perkotaan terhadap Pendapatan Asli Daerah Kabupaten Bojonegoro Tahun 2018-2022 2023-12-12T01:00:14+00:00 Siti Alya Noviani errya.ak@upnjatim.ac.id Erry Andhaniwati erryandhaniwati@gmail.com <p><em>The purpose of this study is to determine the level of effectiveness of land and building tax revenue and how much the contribution of land and building tax to Bojonegoro District Original Revenue.</em> <em>Data collection techniques are carried out using documentation techniques.</em> <em>The data analysis technique used is the effectiveness ratio analysis technique and the contribution ratio analysis technique.</em> <em>This research is a quantitative descriptive research, which is based on an explanation of the numbers.</em> <em>The data in this study are in the form of targets and realization of Rural and Urban Land and Building Tax revenues, as well as targets and realization of Local Own Revenue for Bojonegoro Regency overnight 5 (five) years.</em> <em>The results of the study show that the effectiveness of the Bojonegoro Regency land and building tax from 2018 to 2022 is in the very effective category.</em> <em>Meanwhile, its contribution is included in the category of very less contribution to Regional Original Revenue.</em> <em>It is hoped that the Bojonegoro Regency Government will continue to explore potentials that can increase land and building tax revenues as well as increase the contribution of land and building tax. They need to optimize land and building tax revenues, such as adding tax collection facilities.</em></p> <p><strong><em>Keywords: </em></strong><em>Effectiveness; Contributions; Land and Building Tax</em></p> 2023-09-12T10:27:25+00:00 ##submission.copyrightStatement## https://journal.laaroiba.com/index.php/alkharaj/article/view/4844 Penerapan Ijarah Muntahiya Bit Tamlik pada Perusahaan Leasing dalam Perspektif Fikih Muamalah: Studi Kasus PT. Adira Finance 2024-01-07T05:36:32+00:00 Hendra Hendra hendra@ishlahiyah.ac.id Rafika Chudriana Putri rafikachudrianaputri@gmail.com Sri Sudiarti srisudiarti@uinsu.ac.id Marliyah Marliyah marliyah@uinsu.ac.id <p><em>Currently, human needs are increasingly complicated, especially for vehicles as a means of support in every activity. Therefore, the role of Islamic financial institutions in this case is needed as a facilitator for people who are constrained by capital. Islamic financial institutions have a financing agreement "Ijarah Al Muntakiya bit Tamlik" (financial leasing with purchase)/IMBT as a solution to this problem. IMBT is a combination of leasing (ijarah) and buying and selling at the end of the lease contract. Purchase of vehicles on credit in leasing can be used as a community solution option. however, community literacy regarding leasing is still limited, especially in the fiqh muamalah approach. Method This research is a qualitative descriptive study in which the researcher describes the results that have been studied. Application of Ijarah Muntakiya Bittamlik (IMBT) at PT. Adira Finance is almost in accordance with the study of muamalah fiqh, except that in handling bad loans it uses a forced pick-up system on the main road as a warning to customers who are in arrears. If it is related to theory, this should have been avoided. But on the other hand, if at the end of the financing period or the consumer contract has paid off its obligations, the leasing party will provide BPKB as proof of transfer of ownership.</em></p> <p><em><strong>Keywords:</strong> Ijarah Al Muntakiya bit Tamlik (IMBT), Leasing, PT. Adira Finance</em></p> 2023-12-20T00:00:00+00:00 ##submission.copyrightStatement## https://journal.laaroiba.com/index.php/alkharaj/article/view/4851 Pengaruh Sertifikasi Halal, Halal Awareness, dan Brand Image Terhadap Keputusan Konsumen Muslim dalam Membeli Kosmetik di Surabaya 2023-12-12T01:00:13+00:00 Syayyidati Farichah syayyidatifarichah.19050@mhs.unesa.ac.id Ach Yasin ach.yasin@unesa.ac.id <p>Pengeluaran konsumsi kosmetik halal di dunia mencapai US$ 64 miliar di tahun 2018, diperkirakan naik menjadi US$ 95 miliar tahun 2024. Yang mana Pada era ini industri halal sedang menjadi tren di dunia. Tujuan penelitian ini adalah untuk mengetahui dan menganalisis pengaruh Sertifikasi Halal, Halal Awareness, dan Brand Image terhadap Keputusan Konsumen Muslim dalam Membeli Kosmetik. Jenis penelitian kuantitatif dengan pendekatan asosiatif. Menggunakan sampel masyarakat muslim Surabaya yang menggunakan kosmetik. Metode pengambilan sampelnya adalah purposive sampling dengan jumlah sampel 300 responden. Teknik analisis data menggunakan regresi linier berganda. Hasil penelitian menunjukkan bahwa Sertifikasi Halal, Halal Awareness, dan Brand Image berpengaruh secara positif dan signifikan terhadap Keptusan Konsumen Muslim dalam Membeli Kosmetik di Surabaya.</p> 2023-09-13T02:41:59+00:00 ##submission.copyrightStatement## https://journal.laaroiba.com/index.php/alkharaj/article/view/4855 Pengaruh Lingkungan Kerja Fisik dan Non Fisik Terhadap Kinerja Guru SMK Yapalis Krian Melalui Kepuasan Kerja Sebagai Variabel Intervening 2023-12-12T01:00:13+00:00 Nendy Indrasari nendyindrasari62@gmail.com Dadang Purwo dadankariew@gmail.com novrina puspitasari vrinov3011@gmail.com <p>Dari survei awal diketahui kelemahan dalam kinerja guru yang dilihat dari tingginya tingkat lingkungan kerja fisik dan non fisik yang mempengaruhi kinerja guru SMK Yapalis Krian. Penelitian ini bertujuan untuk menganalisis pengaruh lingkungan kerja fisik dan lingkungan kerja non fisik terhadap kinerja guru SMK Yapalis Krian melalui kepuasan kerja sebagai variabel <em>intervening</em>. Populasi dalam penelitian ini adalah seluruh guru SMK Yapalis Krian berjumlah 65 guru. Teknik pengambilan sampel yang digunakan adalah sampel jenuh, sehingga jumlah seluruh populasi digunakan untuk dijadikan sampel. Teknik pengumpulan data dengan menggunakan kuesioner. Analisis data yang digunakan adalah uji validitas dan reliabilitas, uji asumsi klasik, <em>path analysis</em>, dan uji sobel. Alat bantu pengolahan data menggunakan SPSS 25.0 <em>for windows</em>. Hasil penelitian menunjukkan bahwa lingkungan kerja fisik secara langsung berpengaruh positif dan signifikan terhadap kepuasan kerja. Lingkungan kerja non fisik secara langsung berpengaruh negatif dan tidak signifikan terhadap kepuasan kerja. Kepuasan kerja secara langsung berpengaruh positif dan signifikan terhadap kinerja guru SMK Yapalis Krian. Lingkungan kerja fisik secara tidak langsung berpengaruh signifikan terhadap kinerja guru SMK Yapalis Krian melalui kepuasan kerja sebagai variabel <em>intervening</em>. Lingkungan kerja non fisik secara tidak langsung berpengaruh tidak signifikan terhadap kinerja guru SMK Yapalis Krian melalui kepuasan kerja sebagai variabel <em>intervening</em>.</p> 2023-09-13T05:10:29+00:00 ##submission.copyrightStatement## https://journal.laaroiba.com/index.php/alkharaj/article/view/4880 Analisis Akad Salam (PSAK Syariah 103) pada Transaksi Jual Beli Online 2023-12-12T01:00:13+00:00 Anton Priyo Nugroho priyo.nugroho@uii.ac.id Muhammad Luthfi muhammadluthfi@umm.ac.id Alfiana Alfiana alfiana.dr@umbandung.ac.id Asri Ady Bakri asriady.bakri@umi.ac.id Rita Zulbetti rita.zulbetti@umbandung.ac.id <p><em>Dari perspektif Islam, jumlah transaksi online yang masuk dalam tajuk fiqh muamalah niaga atau jual beli dengan cepat meningkat. Islam memiliki hukum-hukum yang berlaku baik bagi pembeli maupun penjual dalam transaksi jual beli. Tujuan dari penelitian ini adalah untuk menguji elemen dasar dan persyaratan untuk menerapkan kontrak salam dalam transaksi jual beli online yang mematuhi Pernyataan Standar Akuntansi Keuangan Islam PSAK Syariah 103. Penelitian dilakukan dengan menggunakan metode kualitatif dan metode studi kasus dilakukan di Toko Online. Informan penelitian ini adalah pedagang dan konsumen. Hasil penelitian menunjukkan bahwa para penjual pada umumnya mengetahui rukun dan syarat melakukan jual beli online dalam perspektif Islam. Akad Salam telah dilakukan oleh para pelaku bisnis dengan istilah pre order, para pelaku bisnis belum mengetahui dan menerapkan PSAK Syariah 103. Hasil penelitian dapat bermanfaat bagi pengusaha, akademisi maupun instansi pemerintahan dan masyarakat.</em></p> 2023-09-13T12:11:38+00:00 ##submission.copyrightStatement## https://journal.laaroiba.com/index.php/alkharaj/article/view/4911 Pengaruh Electronic Customer Relationship Management terhadap Kualitas Pelayanan dan Customer Satisfaction 2023-12-12T01:00:12+00:00 Adinda Cahyaningrum adindacahyaningrum.acn@gmail.com Indra Hastuti indra_hastuti@udb.ac.id Agus Suyatno agus_suyatno@udb.ac.id <p><em>The background of this research is that most consumers come to fulfill their needs. This is in accordance with Alfamart's mission of providing satisfaction to customers or consumers by focusing on superior quality products and services. CRM as an integration of processes, human capital and technology seeks the best understanding of the company's customer place and focuses especially on customer retention and relationship management. . This research uses field research, namely research in which the data is extracted through observations and data sources in the field, which means that researchers use data collection methods in qualitative research. With a qualitative approach because it is intended to understand the phenomenon of the research object and present the required data in a descriptive form. This technique is direct research in the field using interviews or observation. The influence of E-CRM on service quality greatly facilitates work in today's era because business strategies that integrate processes, people and technology can help attract sales prospects, convert them into regular customers, get comprehensive information about consumer behavior, retain existing customers and make consumers satisfied. the Alfamart Pakel 2 Karanganyar store to respond to problems related to the influence of E-CRM on the quality of this store's service is expected to always be consistent such as providing information to consumers </em></p> 2023-09-14T07:35:35+00:00 ##submission.copyrightStatement## https://journal.laaroiba.com/index.php/alkharaj/article/view/4912 Pengaruh Online Consumer Review Dan Program Gratis Ongkos Kirim Terhadap Keputusan Pembelian Pada Platform E-Commerce Tiktok Shop 2023-12-12T01:00:12+00:00 Devi Tri Utami devitriutami31@gmail.com Indra Hastuti indra_hastuti@udb.ac.id Khabib Alia Akhmad khabib_alia@udb.ac.id <p><em>This study aims to investigate the influence of Online Customer Review (X1) and Free Shipping Promotion (X2) on purchasing decisions in Tiktok Shop E-Commerce. A quantitative research method was employed, using a questionnaire filled out by 119 students from the Faculty of Law and Business at Duta Bangsa University, Surakarta. The results of the analysis indicate that both variables, Online Customer Review and Free Shipping Promotion, significantly influence online purchasing decisions on Tiktok Shop platform. The use of online consumer reviews and providing free shipping promotions can enhance purchasing decisions in the platform. Validity and reliability tests indicate that the questionnaire instrument used is valid and reliable. The coefficient of determination test shows that both independent variables are capable of explaining 53% of the dependent variable. The findings of this study contribute to understanding consumer behavior in the digital environment, particularly in the context of Tiktok Shop E-Commerce.</em></p> 2023-09-14T07:37:26+00:00 ##submission.copyrightStatement## https://journal.laaroiba.com/index.php/alkharaj/article/view/4930 CSR Disclosure of Indonesia Energy Sector: Financial Performance, Firm Size, and Growth 2023-12-12T01:00:12+00:00 Syifa Khoerunnisa syifakhoerunnisa@student.telkomuniversity.ac.id Muhammad Muslih muhammadmuslih@telkomuniversity.ac.id <p>&nbsp;</p> <p><em>Corporate social responsibility disclosure is a company activity in communicating the social and environmental impacts of the company's economic activities to stakeholders as a whole. This corporate social responsibility is disclosed in the company's sustainability report. The importance of corporate social responsibility disclosure for companies has been regulated in the Law. However, there are still many companies that do not publish sustainability reports as a form of awareness of CSR disclosure, so CSR disclosure is still relatively low. The purpose of this study is to analyze the effect of ROA, NPM, Current Ratio, DER, firm size, and growth on corporate social responsibility disclosure in Energy sector companies listed on the Indonesia Stock Exchange in 2020-2022. The method used in this study is a quantitative method, for sample selection using porposive sampling method. There were 72 observations from 24 companies. Data processing using panel data analysis techniques with Eviews 12 software. The results showed that the effect of ROA, NPM, Current Ratio, DER, firm size, and growth had a simultaneous effect on corporate social responsibility disclosure. Partially, ROA, NPM, and firm size affect corporate social responsibility disclosure. While Current Ratio, DER, and growth have no effect on corporate social responsibility disclosure.</em></p> <p><strong><em>Keywords: </em></strong><em>Corporate Social Responsibility Disclosure, Return On Assets, Net Profit Margin, Current Ratio, Debt of Equity Ratio, Firm Size, and Growth</em></p> 2023-09-14T07:39:06+00:00 ##submission.copyrightStatement## https://journal.laaroiba.com/index.php/alkharaj/article/view/4970 Self assessment System Dalam Transaksi E-Commerce Era 5.0 2023-12-12T01:00:12+00:00 Stefania Sri Putri Aliuk stefaniasriputrialiuk@mhs.unisbank.ac.id Pancawati Hardiningsih pancawati@edu.unsibank.ac.id <p><em>To promote taxpayer compliance, self-assessment is being used in e-commerce transactions as part of research project 5.0. MSMEs in the Kupang region that sell online make up the study's sample. Data was gathered via a Google Form-based online survey. The analytical method is straightforward linear regression. According to the study's findings, the introduction of self-assessment has a considerable impact on taxpayer compliance.</em></p> 2023-09-14T00:00:00+00:00 ##submission.copyrightStatement## https://journal.laaroiba.com/index.php/alkharaj/article/view/4980 Pengaruh Brand Ambassador dan E-Wom terhadap Brand Image Pelembab Pond’s: 2023-12-12T01:00:12+00:00 Elvina Rosa Leilani elvina.rl13@gmail.com Danang Kusnanto danang.kusnanto@fe.unsika.ac.id <p><em>This study aims to investigate the impact of brand ambassadors and electronic word-of-mouth (E-WOM) on the brand image of Pond's moisturiser products. A descriptive and verification approach method was used in this study, which was combined with a quantitative approach. The questionnaire was directed to 347 respondents who are followers of the @pondsindonesia Instagram account. The results of the analysis show that the use of Brand Ambassadors and E-WOM has a positive impact on Pond's Brand Image. Furthermore, it was found that Brand Ambassadors have a more dominant influence in shaping consumers' positive perceptions of the brand. This research provides a deeper understanding of how the influence of marketing elements such as Brand Ambassadors and E-WOM can affect brand image on social media platforms.</em></p> <p><strong><em>Keywords: </em></strong><em>Brand Ambassador; E-Wom; Brand Image</em></p> 2023-09-15T04:30:06+00:00 ##submission.copyrightStatement## https://journal.laaroiba.com/index.php/alkharaj/article/view/4981 Membangun Komitmen Berwirausaha Melalui Motivasi Berwirausaha dan Kepuasan Kerja Pada Industri Kecil Menengah (IKM) 2023-12-12T01:00:12+00:00 Rini Pradina Aditya rinipradina2024@gmail.com Rifdah Abadiyah rifdahabadiyah@umsida.ac.id Hasan Ubaidillah ubaid@umsida.ac.id <p><em>The goal of this research was to better comprehend the impact of leadership style, entrepreneurial drive, and job satisfaction on employee dedication to the workplace. The quantitative methodology used in this study allows for detailed descriptive analysis. A lengthy questionnaire with several statements and assessments on a Likert Scale was used to compile the data for this study. One hundred people took part in this research since they were chosen at random. The analysis procedure often involves the use of SPSS, a statistical tool. Leadership style was shown to positively correlate with all measures of work satisfaction, as well as with measures of entrepreneurial commitment, job satisfaction, and entrepreneurial motivation.</em></p> 2023-09-15T04:31:29+00:00 ##submission.copyrightStatement## https://journal.laaroiba.com/index.php/alkharaj/article/view/5006 Measuring The Contribution of Product Quality to Competitive Advantage in MSME 2023-12-12T01:00:11+00:00 Ichsan Rayhan Syafiq ichsanrayhan58@gmail.com Rahmat Hidayat rahmathidayat@telkom.ac.id <p><em>The intense competition, including for culinary micro and small enterprises, will be affected by the development of various business areas. In order to sustain their businesses, business operators must have the ability to compete in increasingly fierce competition. A range of strategies can be adopted by companies in facing this competition for the restaurant sector, such as highlighting their product's value through quality. The impact of product quality on the competitive advantage in Bakmie Ayam Khaizan Tigabelas</em><em> MSMEs</em><em> was examined and analyzed in this study. Quantitative methods, with the use of a nonprobability sampling technique called purve sampling, were used in this study. The sample used was 97 respondents whose data was collected through an online questionnaire and measured with a Likert scale. Data were analyzed using simple linear regression and tested using IBM SPSS Version 2</em><em>6</em><em>. The results showed that product quality had a positive and significant effect on competitive advantage as evidenced by the t-count value (3,396) &gt; t-table value (1,661) and a significance level of 0.001 &lt;0.05). </em></p> 2023-09-18T14:43:37+00:00 ##submission.copyrightStatement## https://journal.laaroiba.com/index.php/alkharaj/article/view/5025 Pengaruh Pengetahuan Pajak Dalam Wajib Pajak terhadap Kegiatan Usaha 2023-12-12T01:00:11+00:00 Imam Hidayat imam_accounting@yahoo.com Alfina Ayu Damayanti alfinaayudamayanti934@gmail.com <p><em>Income is a tax object. Income tax imposed on tax subjects on income received or accrued in a tax year. Income tax is classified as tax subjectivity, namely a tax that considers the personal condition of the taxpayer as the main factor of tax imposition. Defining a taxpayer that reflects the ability to pay taxes, namely the strength of the burden is taken into account as the main basis in determining how much tax is charged to him. In accordance with the Tax Law No. 28 of 2007 article 2. Taxpayers who have met the subjective and subjective requirements in accordance with the provisions of the applicable laws and regulations, must register themselves at the office of the Director General of Taxes whose working area covers the residence or domicile of the Taxpayer. For Indonesia, taxes are an important source of state revenue. Income tax is a type of tax collected at the national level so that it can be included in the tax center group. With the issuance of this law, the government has provided many conveniences for taxpayers to provide confidence and freedom in calculating the tax payable against revenue.</em></p> <p>&nbsp;</p> <p><strong><em>Keywords: </em></strong><strong><em>Tax; Compliance; Business Activities</em></strong></p> 2023-09-19T03:43:30+00:00 ##submission.copyrightStatement## https://journal.laaroiba.com/index.php/alkharaj/article/view/5041 Perancangan Strategi Periklanan dengan Konten Social Media Marketing Menggunakan Instagram @asyraaf_official pada UMKM Asyraaf Official Store Tahun 2023 2023-12-12T01:00:11+00:00 Muhammad Farel Zoehirfan farelzoehirfan2001@gmail.com Astri Wulandari astriwulandari@telkomuniversity.ac.id <p>&nbsp;</p> <p><em>Advertising is a way to promote products or services to the public in various ways according to the provisions contained therein. Using advertising in the form of product promotion will make it easier for sellers to market their products. Advertising is a strategy to promote a product or service that is being sold, with an advertisement provided by a company, will make it easier for the audience to find out about the product being sold. The purpose of this design is how to design content design for Muslim fashion products uploaded via the Instagram platform. This is made as a form of information to the public that wearing Muslim clothing is not something to be ashamed of and can still look stylish. Research in this design uses qualitative methods and uses data analysis methods from the results of interviews and then developed into a hypothesis. The results of the design given are in the form of photos and designs in the form of an Instagram feed whose function is to make people from all walks of life more interested in wearing Muslim clothing.</em></p> <p><strong><em>Keywords: Advertising, Content Marketing, Instagram, Social Media</em></strong></p> <p><strong>&nbsp;</strong></p> 2023-09-19T03:45:05+00:00 ##submission.copyrightStatement## https://journal.laaroiba.com/index.php/alkharaj/article/view/5045 Analisis Fundamental Perusahaan dan Penilaian Intrinsik Saham sebagai Dasar Keputusan Investasi 2023-12-12T01:00:11+00:00 Ferdiana Nur Puspakaritas ferdiananp13@gmail.com R Y Rusdianto ryrusdianto@gmail.com <p><em>Investment is a channel funds for future profits for investors. However, investment also has the risk of loss, so investors must be careful. During the Covid-19 pandemic, the economy had declined, as well as the IHSG. At that time, many companies in various sectors also experienced turmoil and decreased performance, one of which was in the property and real estate sector. Knowing this, it is important for investors to analyze the company's performance and shares before making investment decisions to avoid the risk of loss. The purpose of this study is to determine the performance and condition of the company's shares. The research sample is in the form of financial reports for the 2018-2022 period from 8 property and real estate companies. The analysis in this study uses financial ratios. Current ratio, earnings per share, return on equity, debt to equity ratio, total asset turnover, and dividend payout ratio are used to analyze company fundamentals, while price earning ratio and price to book value are used for intrinsic stock valuation. The results showed that 8 property and real estate companies had good performance. Based on the PER assessment at the end of 2022, many of the company's shares are undervalued, which is worth buying, while the PBV assessment shows that MKPI, DMAS, and PBSA shares are overvalued, which is worth selling.</em></p> 2023-09-19T03:48:30+00:00 ##submission.copyrightStatement## https://journal.laaroiba.com/index.php/alkharaj/article/view/5046 Pengaruh Rasio Keuangan terhadap Financial Distress Perusahaan Pariwisata yang Terdaftar di BEI 2023-12-12T01:00:11+00:00 Yosi Ananda Somanta Putri yosiasp29@gmail.com Lia Nirawati nirawati.adbis@upnjatim.ac.id <p>&nbsp;</p> <p><em>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </em><em>The emergence of the Covid-19 pandemic in Indonesia has triggered the occurrence of financial distress conditions in the tourism industry. This study aims to examine the impact of several financial ratios, namely Liquidity Ratio, Solvency Ratio, Activity Ratio, and Profitability Ratio, on Financial Distress in tourism companies listed on the Indonesia Stock Exchange. The study was analyzed using logistic regression analysis with IBM SPSS Version 25 software. The population in this study consisted of 46 tourism companies listed on the Indonesia Stock Exchange from 2018 to 2022. The sample was determined using purposive sampling technique, with a total of 17 companies included in the sample. The data used in this study were secondary data, obtained from the financial reports of tourism companies published on the Indonesia Stock Exchange from 2018 to 2022. The results of the research indicate that, simultaneously, Liquidity Ratio, Solvency Ratio, Activity Ratio, and Profitability Ratio have a significant impact on the Financial Distress condition. Liquidity Ratio and Profitability Ratio partially influence the financial distress condition in a positive direction. On the other hand, Solvency Ratio and Activity Ratio do not have a significant partial impact on the financial distress condition in a negative direction.</em></p> <p><strong><em>Keywords : </em></strong><em>Financial Distress, Liquidity Ratio, Leverage Ratio, Efficiency Ratio, Profitability Ratio</em></p> 2023-09-19T05:48:54+00:00 ##submission.copyrightStatement## https://journal.laaroiba.com/index.php/alkharaj/article/view/5048 Pengaruh Reward Kerja, Stres Kerja, Motivasi Kerja, dan Kepuasan Kerja terhadap Loyalitas Karyawan Divisi Marketing pada PT Pilar Bangun Kencana Surabaya 2023-12-12T01:00:11+00:00 Selina Ashilah Zein selinaashilah@gmail.com Lia Nirawati lianirawati@gmail.com <p>&nbsp;</p> <p><em>The development and competition of the property business are getting tighter because the construction of apartments is more than housing. The employee loyalty factor is crucial for the continuity and success of the company in the long term. Factors influencing it are needed to achieve high employee loyalty, such as work rewards, work stress, motivation, and job satisfaction. This study aims to determine the influence of Work Reward, Work Stress, Work Motivation, and Job Satisfaction on Employee Loyalty in the marketing division of PT Pilar BangunKencana Surabaya. This type of research is quantitative research, while the population in this study were all employees of PT Pilar BangunKencana, totalling 83 people, and the sample of this study was 47 marketing division people with sampling techniques, purposive sampling. Data analysis was performed using the IBM SPSS 24 program. The results of this study, it is concluded that Work Reward, Job Stress, Work Motivation, and Job Satisfaction simultaneously have a significant effect on Employee Loyalty with a sig value of 004&lt;0.05 and F-count&gt;Ftable (4.513&gt;2.59). Work Reward partially has no significant impact on Employee Loyalty with a sig value of 0.674&gt;0.05 and t-count&lt;t-table (0.423&lt;2.018). Job Stress partially has a negative and significant effect on Employee Loyalty with a sig value of 0.011&lt;0.05 and t-count&gt;t-table -2.647&gt;-2.018. Work Motivation partially has no significant impact on Employee Loyalty with a sig value of 0.074&lt;0.05 and t-count&gt;t-table 1.833&gt;2.018. Job Satisfaction partially has a positive and significant effect on Employee Loyalty with a sig value of 0.043&lt;0.05 and t-count&gt;t-table 2.085&gt;2.018.</em></p> <p><strong><em>Keywords: Work Reward, Work Stress, Work Motivation, Job Satisfaction, Employee Loyalty</em></strong></p> <p><strong>&nbsp;</strong></p> 2023-09-19T05:50:35+00:00 ##submission.copyrightStatement## https://journal.laaroiba.com/index.php/alkharaj/article/view/5063 Pengaruh Investasi China terhadap Pertumbuhan Ekonomi Indonesia dengan Uji Kausalitas Granger 2023-12-12T01:00:11+00:00 Petrus Siregar vaolopetrus@gmail.com Niniek Imangingsih niniekimangingsih@gmail.com <p><em>The purpose of this research is to inform about the influence of Chinese investment on Indonesia's economic growth. The data sample taken is a secondary time series data type with a time range from 2006 to 2021 sourced from BKPM and BPS. The data analysis used&nbsp; Granger causality through the use of Eviews 13. The results of the hypothesis test explained that there was no significant and positive impact from the causality relationship between the investment value variable and the economic growth variable but on the contrary had a positive but not significant causal relationship between the economic growth variable and the economic growth variable. investment value.</em></p> 2023-09-19T05:52:24+00:00 ##submission.copyrightStatement## https://journal.laaroiba.com/index.php/alkharaj/article/view/5061 Analysis of Exchange Rate, Inflation, and Benchmark Interest Rate Impacts on the IDX Composite Index Before and After the COVID-19 Pandemic in the Years of 2019-2021 2023-12-12T01:00:10+00:00 Alifio Ananda Shatria alifioananda99@gmail.com M. Taufiq taufiqbtn13@gmail.com <p>This research examines the impact of inflation, exchange rate, and Bank Indonesia (BI) interest rate on the IDX Composite Index before and during COVID-19. This research's subjects include companies listed on the IDX Composite Index on the Indonesia Stock Exchange (IDX) from 2019 to 2021, spanning a 36-month sample period. This research employs quantitative methods such as multiple linear regression, correlation, multicollinearity, and heteroscedasticity as the classical assumption testing. The coefficient determination test, t-test, and F-test are all part of hypothesis testing. The findings of this research show that inflation and the BI rate have a simultaneous effect due to the influence of the currency rate. All three variables: inflation, currency rate, and BI rate could all have an impact on the IDX Composite Index before and during COVID-19 between 2019 and 2021.</p> 2023-09-19T05:54:08+00:00 ##submission.copyrightStatement## https://journal.laaroiba.com/index.php/alkharaj/article/view/5077 Pengaruh Celebrity Endorser dan Brand Image terhadap Keputusan Pembelian pada Produk Kosmetik Wardah di Kota Palembang 2023-12-12T01:00:10+00:00 Carla Mourina Elsalonica carlamourina8@gmail.com Efan Elpanso efan.elpanso@binadarma.ac.id <p><em>This study aims to determine the influence of celebrity endorsers and brand image on purchasing decisions on wardah cosmetic products in Palembang City. The population in this study were wardah customers in Palembang City, 90 samples were taken. The data collection method used in this study was obtained through a questionnaire. The data analysis technique used is multiple linear regression analysis. Based on the results of the analysis it was concluded that celebrity endorsers and brand image have a positive and significant partial effect on purchasing decisions on wardah cosmetic products in Palembang City. Through a simultaneous test, the results of celebrity endorser and brand image have a positive and significant simultaneous effect on purchasing decisions on wardah cosmetic products in Palembang City.</em></p> 2023-09-19T09:12:40+00:00 ##submission.copyrightStatement## https://journal.laaroiba.com/index.php/alkharaj/article/view/5082 Pengaruh Good Corporate Governance, Tekanan Pemegang Saham, dan Umur Perusahaan terhadap Kualitas Sustainability Report 2023-12-12T01:00:10+00:00 Willy Sri Yuliandhari willyyuliandhari@telkomuniversity.ac.id Nandini Citta nandinicitta36@gmail.com <p><em>The quality of the sustainability report shows that the company is responsible and helps stakeholders understand and make decisions. Sustainability reporting is a tool or vehicle for companies to report and communicate environmental, economic and social aspects to their stakeholders. All reports issued by the company must be of high quality. This study aims to determine the simultaneous and partial effects of good corporate governance, shareholder pressure and company age on the quality of sustainability reporting. The subjects of this research are companies in the food and beverage manufacturing sector that are listed on the Indonesia Stock Exchange for the 2018-2021 period. The sampling technique used was purposive sampling. The research sample consisted of 80 observational data. Analysis of research data by panel data regression using the Eviews 12 application. The results of this study indicate that shareholder pressure has a significant positive effect on the quality of corporate sustainability reporting. Good corporate governance and company age have no effect on the quality of sustainability reports. Based on the results of this study, companies can improve the quality of their sustainability reports according to GRI standards and investors should consider sustainability reporting as one of their personal criteria. Future researchers will be able to use other independent variables or use different proxies for these variables and can also choose different research subjects.</em></p> <p><em>&nbsp;</em><em>Keywords: good corporate governance, kualitas sustainability report, tekanan pemegang saham, umur perusahaan, </em></p> <p><em>&nbsp;</em></p> 2023-09-19T09:14:08+00:00 ##submission.copyrightStatement## https://journal.laaroiba.com/index.php/alkharaj/article/view/5093 Pengaruh Proper Rating, Industrial Type, dan Komite Audit terhadap Carbon Emission Disclosure:  2023-12-12T01:00:10+00:00 Suminar Suminar suminarnayya@gmail.com Willy Sri Yuliandhari willyyuliandhari@telkomuniversity.ac.id <p>&nbsp;</p> <p><em>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Climate change is the impact of global warming which has a negative impact on daily human activities. The negative impacts of climate change are increasing sea surface temperatures, changes in rainfall, extreme weather intensity and high waves. Pollution of carbon pollution is one of the problems that exist in environmental accounting. Through disclosure of carbon emissions, stakeholders can measure the company's role in reducing greenhouse gas (GHG) emissions and also indicate that the company cares about the environment. The purpose of this study is to determine the simultaneous and partial effects of PROPER Rating, Industrial Type, and Audit Committee influence on Carbon Emission Disclosure. The objects used as samples in this study are non-financial companies listed on the Indonesia Stock Exchange for the 2018-2021 period. The technique used in this study was purposive sampling with a total sample of 23 samples from 509 companies. The data analysis model used in this study is multiple linear regression analysis. This study gives the result that the PROPER Rating, Industrial Type, and Audit Committee variables simultaneously influence Disclosure of Carbon Emissions</em></p> <p><strong><em>Keywords: Carbon Emission Disclosure, PROPER Rating, Industrial Type, and Committee Audit</em></strong></p> <p><strong>&nbsp;</strong></p> 2023-09-20T03:12:12+00:00 ##submission.copyrightStatement## https://journal.laaroiba.com/index.php/alkharaj/article/view/5102 The Influence of Competence, Training, and Career Development on Employee Performance at Pabrik Gula Lestari Nganjuk Installation Section 2023-12-12T01:00:10+00:00 Fitri Kusnayanti fitrikyanti@gmail.com Hesty Prima Rini hestyprimarini.mnj@upnjatim.ac.id <p>Performance is a measure of the company's goals and the comparison of the work of an employee to the company's standards. This study aims to determine the effect of competency, training, and career development on the performance of PG Lestari employees in the Installation Section. Motede's research uses quantitative research meteodes and sampling techniques are nonprobability sampling with purposive sampling techniques. The measuring scale used is the likert scale 1-4. The sample of this study was 39 people in the Installation section of the Lestari Nganjuk Sugar Factory with the stipulation that only employees have the status of permanent employees and have attended training at least once. Data processing and hypothesis testing using Partial Least Square (PLS) assistance. The results of this study were 1) employee competency (X1) had no significant effect on employee performance (Y), 2) employee training (X2) had a significant effect on employee performance (Y), and 3) employee career development (X3) had a significant effect on employee performance (Y).</p> <p>&nbsp;</p> 2023-09-20T06:13:17+00:00 ##submission.copyrightStatement## https://journal.laaroiba.com/index.php/alkharaj/article/view/5115 Pengaruh Good Coorporate Governance dan Enterprise Risk Management terhadap Nilai Perusahaan pada Perusahaan Manufaktur yang Terdarftar di BEI Tahun 2020-2021 2023-12-12T01:00:09+00:00 Putri Nur Halizah putrinurhalizah020@gmail.com Suwarno Suwarno suwarno@umg.ac.id <p><em>This study aims to examine the effect of Good Corporate Governance and Enterprise Risk Management on firm value in manufacturing companies listed on the Indonesia Stock Exchange. using 350 samples of financial statements. This test uses the Smart PLS analysis tool. The results of the analysis show that management ownership and audit committee affect firm value, while institutional ownership, independent commissioners and ERM have no effect on firm value.</em></p> <p><strong><em>Keywords: Managerial Ownership; Institutional Ownership; Independent Commissioner; Audit Committee; ERM; Firm Value</em></strong></p> 2023-09-20T06:14:50+00:00 ##submission.copyrightStatement## https://journal.laaroiba.com/index.php/alkharaj/article/view/5128 Pengaruh Profitabilitas, Likuiditas, dan Solvabilitas terhadap Return Saham pada Sub Sektor Otomotif Tahun 2020-2022 2023-12-13T10:56:11+00:00 Cindy Eka Makhsunnah cindyeka009@gmail.com Dwi Ermayanti Susilo dwi.stiedw@gmail.com <p><em>This research uses a quantitative research approach and aims to empirically prove the influence of profitability, liquidity and solvency on stock returns in automotive sub-sector companies listed on the Indonesia Stock Exchange. Share returns are rewards given by the company to investors for investing their funds in a company. In taking samples using purpose sampling techniques with predetermined criteria, 11 companies were obtained over 3 years so that the total sample obtained was 33 data. This research uses a multiple linear regression analysis method using multiple linear analysis tools. Profitability is proxied by Return on Assets (ROA), Liquidity is proxied by Current Ratio, and Solvency is proxied by Debt to Equity Ratio (DER). The research results prove that Profitability (ROA) has a positive effect on Stock Returns in automotive sub-sector companies listed on the Indonesia Stock Exchange, so the first hypothesis is accepted. Liquidity (Current Ratio) does not have a positive influence on stock returns. Solvency (DER) has a positive influence on stock returns.</em></p> <p><strong><em>Keywords</em></strong><em>: </em><strong><em>Profitability; Liquidity; Solvency; Stock Return</em></strong></p> 2023-12-10T00:00:00+00:00 ##submission.copyrightStatement## https://journal.laaroiba.com/index.php/alkharaj/article/view/4988 Analisis Sistem Pembiayaan Akad Rahn di BMT Mandiri Sejahtera Jawa Timur Cabang Benjeng Kota Gresik 2023-12-12T01:00:09+00:00 Walid In'am Ahmad 200721100128@student.trunojoyo.ac.id Taufiqur Rahman taufiqur.rahman@trunojoyo.ac.id <p><em>The purpose of this study is to describe the financing system of the rahn contract in the KSPPS BMT Mandiri Sejahtera East Java Benjeng Gresik Branch. This type of research is qualitative descriptive research, that is, research that describes the object of research as it is.&nbsp; This study is not intended to test a particular hypothesis and therefore does not require control over a treatment.</em> <em>Research data were collected through observation, interviews, documentation. The results of the study are: 1) Terms and conditions of financing using a rahn contract at BMT Mandiri Sejahtera East Java using guarantees in the form of goods such as BPKB / STNK motor vehicles or BMT savings cards and this serves to hold the borrower's assets as collateral for the loan money he receives;</em><em> 2) The rahn contract financing system at BMT Mandiri Sejahtera East Java is for active members of BMT who have principal savings and even those who are not members of BMT; 3) The benefits of the rahn contract for members are to help members who have difficulty in paying debt installments and at the same time as a source of easier and safer loans.</em></p> 2023-09-22T00:00:00+00:00 ##submission.copyrightStatement## https://journal.laaroiba.com/index.php/alkharaj/article/view/4659 Faktor-Faktor yang Mempengaruhi Efektivitas Sistem Informasi Akuntansi pada PT Pegadaian di Kabupaten Klaten 2023-12-12T01:00:09+00:00 Kurnia Puspita Ningtyas kurniapuspitaningtyas@gmail.com Anita Wijayanti itax_solo@yahoo.com Agni Astungkara agniastungkara@gmail.com <p><em>This</em><em> study aims to examine the influence of variables of information technology sophistication, level of education, skill, knowledge of accounting department employees, and participation of accounting information system users on the effectiveness of accounting information systems. This research method uses a quantitative descriptive approach and sampling in this study is purposive sampling. Data collection techniques were obtained through surveys </em><em>using</em> <em>questionnaires</em> <em>distributed</em> <em>to</em><em> 40 employee respondents who used accounting information systems at PT. Pegadaian Klaten Branch. The data analysis used in this study was multiple regression analysis using SPSS Version 26. The results of this study prove that the sophistication of information technology has a significant effect on the effectiveness of accounting information systems, the level of education does not have a significant effect on the effectiveness of accounting information systems, skill has a significant effect on the effectiveness of accounting information systems,</em><em> knowledge</em><em> of </em><em>accounting employees</em><em> has a significant effect on the effectiveness of accounting information systems, and the </em><em>participation</em> <em>of</em><em> accounting information systems has an effect significant to the effectiveness of accounting information systems.</em></p> 2023-09-26T04:16:59+00:00 ##submission.copyrightStatement## https://journal.laaroiba.com/index.php/alkharaj/article/view/4667 Faktor Penentu Ketepatan Waktu Pelaporan Keuangan pada Perusahaan Sektor Properti dan Real Estate 2023-12-12T01:00:09+00:00 Pipit Mysia pipitmysia@gmail.com Endang Masitoh W. endangmasitorhw@gmail.com Suhendro Suhendro Suhendro@gmail.com <p>&nbsp;</p> <p><em>The goal of this observation is to ascertain how profitability, liquidity, leverage, company size, and company age affect how quickly financial reports are produced. This research was done on firms in the real estate and property sector that were listed on the Indonesia Stock Exchange between 2019 and 2021. Purposive sampling was used in the sampling process, which involved selecting 21 companies from a total of 63 research data and doing the sampling in accordance with predetermined standards. Descriptive analysis and logistic regression analysis make up the analytical model. The findings of this study suggest that profitability has an impact on how quickly real estate companies publish their financial data. In the property and real estate sector, liquidity, debt, firm age, and size have little impact on how quickly companies declare their financial results.</em></p> <p><strong><em>Keywords:</em></strong><em> p</em><em>rofitability, liquidity, leverage, company size, company age and timeliness</em></p> 2023-09-26T04:18:29+00:00 ##submission.copyrightStatement## https://journal.laaroiba.com/index.php/alkharaj/article/view/5227 Analisis Sistem Pengendalian Internal terhadap Akuntansi Persediaan Barang pada Indomaret Dwikora 2 Palembang 2023-12-12T01:00:09+00:00 Nur Hikmatu Nisa 191520021@student.binadarma.ac.id Poppy Indriani poppy.indriani@binadarma.ac.id <p><em>The problem that occurs in this company is the frequent loss of inventory. Therefore this study aims to determine the procedure for receiving, issuing goods and to evaluate the internal control system for inventory accounting at Indomaret Dwikora 2 Palembang. This study uses qualitative data analysis and data obtained through observation, interviews and documentation. From the results of the study, it can be concluded that the internal control system implemented by the company has not been running effectively and efficiently because there are several elements of internal control that have not gone well, such as the absence of strict separation of store functions and warehouse functions and goods inspection transactions. implemented by one function only. In addition, regular employee rotation has not been carried out, in warehouses and Indomaret stores there are still several CCTVs whose cameras are blurry and even turn off and there is also no monitoring function that aims to monitor consumers who shop at Indomaret stores so that they can anticipate acts of theft and the like..</em></p> 2023-09-30T03:56:32+00:00 ##submission.copyrightStatement## https://journal.laaroiba.com/index.php/alkharaj/article/view/5231 Pengaruh Audit Internal terhadap Penerapan Good Corporate Governance pada PT.Bank Mandiri Persero Tbk KCP Sudirman Palembang 2023-12-12T01:00:09+00:00 Nurlely Pratiwi 91520036@student.binadarma.ac.id Poppy Indriani poppy.indriani@bina.darma.ac.id <p><em>This study aims to determine the effect of internal audit on the implementation of good corporate governance at PT. Bank Mandiri (Persero) Tbk KCP Sudirman Palembang. Good corporate governance is the dependent variable in this study, while internal audit is the independent variable. The sample in this study was 31 employees who were obtained using a non-probability sampling technique. This type of research is causal associative, where there is a causal relationship between the dependent and independent variables. The data collection techniques used were interviews and questionnaires using a multiple linear regression analysis approach through IBM SPSS version 21 software. The results of this study indicate that the implementation of internal audit has a significant influence on good corporate governance with a significant value of alpha 0.000 (0.000 &lt;0.05).</em></p> 2023-09-30T03:59:10+00:00 ##submission.copyrightStatement## https://journal.laaroiba.com/index.php/alkharaj/article/view/4920 .Analisa Proses Tahapan Akuisisi Bank ABC oleh PT XYZ dan PT DEF 2023-12-12T01:00:08+00:00 Ridwan Effendi ridwan.effendi182@yahoo.com Zaenal Abidin zaenal@perbanas.id <p><em>The development of Mergers and Acquisitions is a form of corporate growth strategy to access new products and markets and is considered a fast way. PT Bank ABC was acquired by PT DEF which aims to compete in the Digital Bank business which is currently developing in Indonesia. In general, a bank that is acquired will have a positive effect on its financial performance, but this needs to be reviewed in non-financial matters such as work culture or constraints in making strategic decisions on the continuity of PT Bank ABC's business, the research method used is a qualitative research method with a descriptive method by comparing the performance and work culture of PT Bank ABC before the acquisition and after the acquisition. The data used in this research consists of primary data and secondary data obtained from various sources, primary data obtained directly from interviews with several Middle Top Management of PT Bank ABC while secondary data obtained from monthly publication reports of PT Bank ABC before the acquisition process and after the acquisition process. Broadly speaking, the acquisition process of PT Bank ABC has been carried out in accordance with the POJK provisions and while in terms of performance or work culture there are differences after the takeover of shares. </em></p> <p><strong>Keywords: </strong><em>merger &amp; acquisition</em>, process evaluation, performance &amp; work culture.</p> 2023-10-02T05:37:58+00:00 ##submission.copyrightStatement## https://journal.laaroiba.com/index.php/alkharaj/article/view/5283 Pengaruh Kompetensi Aparatur, Budaya Organisasi, dan Moralitas Individu terhadap Pencegahan Fraud dalam Pengelolaan Dana Desa: Studi Empiris pada Desa di Kecamatan Bangsal 2023-12-12T01:00:08+00:00 Dharma Putra Raharja dharmapr225@gmail.com Erna Sulistyowati ernas.ak@upnjatim.ac.id <p><em>The purpose of this study was to analyze whether apparatus competence, organizational culture, and individual morality influence fraud prevention in managing village funds. The benefits of this research are as a consideration in determining actions to prevent acts of fraud in the village government in Mojokerto Regency. This research uses quantitative methods using a descriptive research model. The data used in this research are primary data and secondary data,</em> <em>Primary data was collected using a questionnaire method while secondary data was obtained using literature reviews from various sources such as scientific articles, books and news articles. Sampling in this study used a purposive sampling technique with a total sample of 68 people. The tests carried out in this study were data quality tests, classical assumption tests, hypothesis testing, and multiple linear regression analysis. Data quality can be tested using validity and reliability tests. The classic assumption test used in this study consists of normality, multicollinearity, and heteroscedasticity tests, and hypothesis testing which consists of F tests, t tests, and the coefficient of determination. The results of the partial test in this study indicate that the competency of the apparatus and individual morality have a significant effect on fraud prevention, while organizational culture has no significant effect on fraud prevention.</em></p> 2023-10-02T05:41:18+00:00 ##submission.copyrightStatement## https://journal.laaroiba.com/index.php/alkharaj/article/view/5297 Effectiveness and Efficiency Of Baznas With ACR and ISZM Method 2023-12-12T01:00:08+00:00 Mushlihatud Dina dinamushlihatud@gmail.com Vima Tista Putriana vimaputriana@eb.unand.ac.id <p><em>This study aims to compare the analysis of effectiveness and efficiency of BAZNAS Solok Regency and BAZNAS Solok City for the period 2018 - 2021 using the Allocation to Collection Ratio (ACR) and the International Standard of Zakat Management (ISZM) method. The analysis technique is carried out using ACR ratio analysis which consists of Gross Allocation to Collection Ratio, Gross Allocation to Collection Ratio Non-Amil, Net Allocation Ratio, and Net Allocation Ratio Non-Amil while ISZM ratio consists of program expense ratio, operational expense ratio, collection expense ratio, and collection efficiency. The result found that (1) Both BAZNAS received an effective title in calculating effectiveness using four ratios through the ACR method. However BAZNAS Solok Regency is better than BAZNAS Solok City for effectiveness because it has obtained a score of 100% for four consecutive years for the calculation of Net Allocation to Collection Ratio and Net Allocation to Collection Ratio Non Amil (2) For the efficiency ratio BAZNAS Solok Regency and BAZNAS Solok City received the efficient title for the program expense ratio, collection expense ratio and collection efficiency, but it was not efficient for the operational expense ratio because it obtained a value of more than 12.5%.</em></p> 2023-10-02T12:10:54+00:00 ##submission.copyrightStatement## https://journal.laaroiba.com/index.php/alkharaj/article/view/5281 The Relationship Of Leadership Styles And Sustainability: Regression Analysis Of The Antecedents In Achieving Sustainable Performance 2023-12-12T01:00:08+00:00 Istiatin Istiatin istiatin@gmail.com Sakidi Sakidi sakidi@gmail.com Ibnu Suryo ibnusuryo@gmail.com Legowo Dwi Resihono legowodwi@gmail.com <p>This study examines the relationship between Leadership Styles, including Transformational and Transactional Leadership, and Sustainability. This study also includes other variables, such as Entrepreneurial Orientation and Innovation Capability. This research uses a quantitative approach and 216 data are gathered. The results of this study stated that both leadership styles significantly and positively impact the other three variables. Though both of them have a significant impact, Transformational Leadership mostly has a higher impact than Transactional Leadership. There are two interesting findings in this study. First, the impact of Entrepreneurial Orientation on Innovation Capability is higher in Transactional than in Transformational Leadership. The second finding is that Innovation Capability negatively impacts Sustainable Performance in Transformational Leadership. The discussion, conclusion, limitations, and suggestions are provided in this journal.&nbsp;</p> 2023-10-03T07:48:37+00:00 ##submission.copyrightStatement## https://journal.laaroiba.com/index.php/alkharaj/article/view/5267 Pengaruh Service Quality, Emotional Attachment, dan Religiosity terhadap Customer Loyalty Nasabah BSI di Jawa Timur dengan Customer Satisfaction Sebagai Variabel Intervening 2023-12-12T01:00:08+00:00 Mohamad Rafli Ibrahim mohamad.rafli.ibrahim-2019@feb.unair.ac.id Fatin Fadhilah Hasib fatin.fadhilah@feb.unair.ac.id Al Ma'rifatul A'la marifatul@feb.unair.ac.id <p><em>The purpose of this study is to determine the effect of service quality, emotional attachment, and religiosity for the Bank Syariah Indonesia’s customer loyalty using customer satisfaction as a mediating variable. The research method is carried out with a quantitatice approach sourced from primary data, The sample obtained was 297 respondent who were general public who have a relation with the organizer or staff of Masyarakat Ekonomi Syariah jawa Timur. This study uses the SEM-PLS (Structural Equation Modeling – Partial Least Square) analysisi technique using SmartLPLS4. The findings suggest that service quality do not have a significant direct effect on customer loyalty, but have a significant indirect effect on customer loyalty. Emotional attachment and religiosity have a significant direct and indirect effect on customer loyalty mediated by customer satisfaction. The limitation of this study was&nbsp; only examine the customer of Bank Syariah Indonesia in East Java, and only focuses on variables as service quality, emotional attachment, religiosity, customer satisfaction, and customer loyalty. This research implicates that loyalty of the customers may increase from a strong attachment between customer and Bank Syariah Indonesia and their individual devotion to Allah SWT, not by service evaluation. Customer’s feeling when using bank may increase their commitment to Bank Syariah Indonesia</em></p> <p>&nbsp;</p> 2023-10-06T00:00:00+00:00 ##submission.copyrightStatement## https://journal.laaroiba.com/index.php/alkharaj/article/view/5292 Menciptakan Minat Beli Produk Scarlett: Analisis Kontribusi Influencer, Word Of Mouth dan Brand Image 2023-12-12T01:00:08+00:00 Puji Astuti puji.astuti@esaunggul.ac.id Mila Qoiriyah milaqoiriyah@student.esaunggul.ac.id Rojuaniah Rojuaniah rojuaniah@esaunggul.ac.id Ikramina Larasati Hazrati Havidz ikramina.larasati@esaunggul.ac.id Diana Fajar Wati diana.f@esaunggul.ac.id <p><em>The purpose of this research is to analyze the contribution of influencers, word of mouth, and brand image in creating interest in buying a product. By using data collection techniques in this research, distributing questionnaires online to a sample of respondents who have been selected based on purposive sampling, namely Tasya Farasya followers who use Scarlett Whitening products. This research is quantitative research with the SEM (Structural Equation Modeling) method using SmartPLS and Lisrel software. The results of this research obtained several findings, namely Perceived Information Value from Influencers has a positive effect on Perceived Influence, Perceived Influence by Followers has a positive effect on Perceived WOM Communication, Perceived Influence by Followers has a positive effect on Intention to Purchase Recommended Brand, Perceived WOM Communication has a positive effect on Brand Image , Emotional Attachment with Influencers has a positive effect on Perceived Influence, Perceived WOM Communication has a positive effect on Intention to Purchase Recommended Brand, Brand Image has a positive effect on Intention to Purchase Recommended Brand</em></p> 2023-10-06T05:48:36+00:00 ##submission.copyrightStatement## https://journal.laaroiba.com/index.php/alkharaj/article/view/5304 Implementasi Absensi SIAP (Sistem Informasi Absensi Pegawai) pada Dinas Perindustrian dan Perdagangan Kabupaten Karawang 2023-12-12T01:00:08+00:00 Amanda Auliana Putri mn19.amandaputri@mhs.ubpkarawang.ac.id Budi Rismayadi budi.rismayadi@ubpkarawang.ac.id Wike Pertiwi wike.pertiwi@ubpkarawang.ac.id <p><em>Along with the development of science and technology in the era of globalization, various applications on smartphones aim to make it easier for users, especially during the COVID-19 pandemic, where many companies implemented work-from-home (WFH) policies, fieldwork and official employees leaving the city. So there is a problem with employee attendance because usually attendance is only done in the office. This research aims to: determine the implementation of SIAP Attendance (Employee Attendance Information System) at the Karawang Regency Industry and Trade Service. The method used in this research is descriptive qualitative using the Triangulation Technique. The sample used was 5 people, using observation and interviews. The research results show that SIAP Attendance can improve an employee's attendance discipline, because this attendance system uses GPS technology, so superiors can&nbsp; know the employee's location when taking attendance.</em></p> 2023-10-06T00:00:00+00:00 ##submission.copyrightStatement## https://journal.laaroiba.com/index.php/alkharaj/article/view/5308 Role Conflict Memoderasi Locus Of Control dan Kompleksitas Tugas terhadap Perilaku Penyimpangan Auditor Akuntan Publik 2023-12-12T01:00:07+00:00 Ririn Ardini ririnandari069@gmail.com Nofryanti Nofryanti dosen00014@unpam.ac.id Iin Rosini nofryanti@unpam.ac.id <p><em>The purpose of this study was to test and analyze whether locus of control role conflict and task complexity affect audit deviation behavior. This study uses a quantitative approach with a questionnaire survey model given to junior auditors, senior auditors, supervisors, managers, partners at the Public Accounting Firm in West Jakarta. The questionnaire that was processed was 128 respondents. Analysis using structural equation modeling (SEM) PLS Version.3.This study shows that locus of control has a positive effect on audit deviation behavior. Task complexity has a positive effect on audit deviation behavior. Moderating locus of control role conflict on audit deviation behavior and moderating task complexity role conflict on deviation behavior.</em></p> 2023-10-06T05:54:06+00:00 ##submission.copyrightStatement## https://journal.laaroiba.com/index.php/alkharaj/article/view/5333 Pengaruh Modal, Jumlah Anggota dan Aset Tetap terhadap Sisa Hasil Usaha pada Koperasi Syariah Rinjani Perkasa 2023-12-12T01:00:07+00:00 Susi Oktaviani ak19.susioktaviani@mhs.ubpkarawang Rohma Septiawati rohma.septiawati@ubpkarawang.ac.id Ihsan Nasihin ihsan.nasihin@ubpkarawang.ac.id <p><em>Cooperatives as different entities are expected to be able to plan and provide financial reports by understanding the appropriate PSAK. In this examination PSAK Syariah No. 102. The dangerous characteristic that is the focal point of this examination is the striking uncertainty in the Remaining Work Results (SHU) of Rinjani Perkasa's Sharia Assistant during the 2018-2022 period. This exploration was led at Rinjani Perkasa Sharia Agreeable. This kind of quantitative expressive exploration. The type of information for this examination is optional information. Information checking techniques use the Enlightenment Test, Exemplary Suspicion Test consisting of Normality Test, Multicollinearity Test, Heteroscedasticity Test, Autocorrelation Test, Assurance Test, Investigation of Various Direct Relapses and Speculation Test with the SPSS 26 investigation tool. The consequences of this research clearly affect the capital variable on the rest. organizational results. The variable number of individuals has a negative impact on excess business results. Resource factors continue to impact the remaining business results. Apart from that, capital factors, number of individuals and fixed resources also have an impact on excess business results.</em></p> 2023-10-07T03:41:26+00:00 ##submission.copyrightStatement## https://journal.laaroiba.com/index.php/alkharaj/article/view/4721 Analisis Strategi Penghimpunan dan Pendistribusian Infak dan Sedekah Pada Lembaga Arifin Pilar Gemilang Insani 2023-12-12T01:00:07+00:00 Muhammad Harun muhammadharunaceh@gmail.com Asep Rudianto aseprudianto@stembi.ac.id Maman Suryaman mamansuryaman@stembi.ac.id <p>The wealth that a person has is a trust, and people who have wealth have more opportunities to do good deeds, namely alms and alms. it is to meet the needs of the students of the illustrious Human Pillar Foundation. In managing alms and alms money, a strategy is needed to develop alms money in its collection and distribution so that it can be utilized as much as possible. Anfak means spending part of the property or income / income for a benefit ordered by Islamic teachings. Sadaqah is giving something without any reward because it only expects the pleasure and reward of God Almighty. Fund raising is the business activity of financial institutions in attracting and collecting money from the public and absorbing it in the form of deposits, demand deposits and other securities deposits. Distribution is the distribution of goods to many people or to several places. Strategy is a comprehensive approach related to the idea, planning, and implementation of an activity. In conducting this research, the author used descriptive qualitative methods, and data sources were obtained using two data sources, namely primary data and secondary data obtained from interviews, documentation, and literature reviews related to depth strategies and handout collection. Data collection techniques are observation, interview and documentation methods. The results of this study indicate that the collection strategies carried out are, charity funds, regular donors, branch trustee receivables, donor commitment, online alms by transfer. The distribution strategy implemented focuses on Hafez/Hafiza students at the Institute, namely to fulfill all the needs, needs and obligations of Institute students.</p> <p><strong>Keywords:</strong> tunnels and leaflets; distribution; collection; strategy</p> 2023-10-07T08:08:25+00:00 ##submission.copyrightStatement## https://journal.laaroiba.com/index.php/alkharaj/article/view/5149 Pengaruh Audit Internal dan Akuntabilitas Sektor Publik terhadap Kualitas Penyajian Laporan Keuangan dalam Mengelola Alokasi Dana Desa di Kecamatan Pontang Tahun 2022 2023-12-12T01:00:07+00:00 Giantoro Pamungkas giantoro0406@gmail.com Pustika Ayuning Puri pustikapuri@lecturer.unsia.ac.id Deri Yanto deri.yanto.indo@gmail.com <p><strong><em>The purpose of this study was to find out the effect of internal audit and public sector accountability on the quality of presentation of financial reports in managing village fund allocations in Pontang District in 2022. This study used a quantitative approach with data collection techniques using a questionnaire. The population in this study were 30 village officials in the Pontang District, while the sample used the saturated sampling technique, which is a sampling technique when all members of the population are used as samples, so that the samples taken in this study were 30 people. The results of this study in hypothesis 1 there is an effect of internal audit on the quality of presentation of financial reports in managing village fund allocations in Pontang District in 2022. Hypothesis 2 there is an effect of public sector accountability on the quality of presentation of financial statements in managing village fund allocations in Pontang District in 2022. Hypothesis 3 there is the influence of internal audit and public sector accountability together on the quality of presentation of financial reports in managing village fund allocations in Pontang District in 2022.</em></strong></p> 2023-10-08T01:49:06+00:00 ##submission.copyrightStatement## https://journal.laaroiba.com/index.php/alkharaj/article/view/5150 Analisis Probabilitas Kebangkrutan Bank Umum Swasta Nasional di Masa Pandemi 2023-12-12T01:00:07+00:00 Pustika Ayuning Puri pustikapuri@lecturer.unsia.ac.id Giantoro Pamungkas giantoro0406@gmail.com Siti Nurhasanah sitinurhasanah@lecturer.unsia.ac.id Alfan Farikhi alfanfarikhi96@gmail.com <p><em>At the end of 2019, the world was shocked by the phenomenon of the Covid-19 virus which caused significant changes to the economies of all countries, including Indonesia, where to date 6 million cases have been recorded. The implementation of the Large-Scale Social Restrictions (PSBB) policy implemented by the government has had an impact on the country's economic sector where many companies have closed down. This bankruptcy occurs due to financial distress, which is a condition where a company or individual cannot generate sufficient income or profit. Based on this phenomenon, researchers are interested in conducting research regarding the bankruptcy probability analysis of national private commercial banks listed on the Indonesian Stock Exchange. This research uses quantitative methods with secondary data obtained from company financial reports for 3 years, namely from before the 2019 to 2021 pandemic which will be processed using the Altman Z-Score and Zmijewski X-Score analysis methods.</em></p> 2023-10-08T01:50:44+00:00 ##submission.copyrightStatement## https://journal.laaroiba.com/index.php/alkharaj/article/view/5151 Penerapan Aplikasi Akuntansi pada UMKM 2023-12-12T01:00:06+00:00 Siti Nurhasanah sitinurhasanah@lecturer.unsia.ac.id Wahyu Purbo Santoso wahyupurbo@lecturer.unsia.ac.id Pustika Ayuning Puri pustikapuri@lecturer.unsia.ac.id <p><em>This study examines the crucial role of accounting applications in supporting the success of Micro, Small, and Medium Enterprises (MSMEs) in the contemporary business landscape, rife with challenges. Amidst global competition and financial intricacies, accounting applications have emerged as a pivotal tool for optimizing corporate governance, enhancing transparency, and attaining added value and investor interest. Previous research underscores the positive impact of accounting applications on operational efficiency, prudent tax avoidance, and profit augmentation. This study designs and implements a specialized accounting application tailored for MSMEs, offering essential features such as transaction recording, user management, financial reporting, inventory management, and risk mitigation. However, the effective adoption of this application hinges upon proper understanding and training for MSME owners. This research encapsulates the significance of accounting applications in fostering sustainable growth for MSMEs and achieving success in a dynamic business environment.</em></p> 2023-10-09T03:39:28+00:00 ##submission.copyrightStatement## https://journal.laaroiba.com/index.php/alkharaj/article/view/5154 Pengaruh Leverage terhadap Kinerja Keuangan Perusahaan 2023-12-12T01:00:06+00:00 Murdhaningsih Murdhaningsih murdhaningsih@gmail.com Bunga Anisah Harared bungaanisah@lecturer.unsia.ac.id M. Anas Hilmy Malik 4nashilmy@gmail.com <p><em>This study aims to determine the effect of leverage analysis on the company's financial performance, either simultaneously or partially. Leverage analysis will be described by the debt ratio, debt to equity ratio, long-term debt to equity ratio and long-term debt to total asset ratio while the company's financial performance is measured by return on equity. The population in this study are companies listed on the Indonesian stock exchange. . The sampling method used is purposive sampling method. The research data were obtained from the sample companies which were downloaded from the Indonesian Stock Exchange website. The data analysis technique used is descriptive statistical analysis and multiple regression analysis. The results of this study prove that simultaneously the variables debt ratio, debt to equity ratio, long-term debt to equity ratio and long-term debt to total asset ratio affect return on equity. Partially, the variable debt to equity ratio and long-term debt to equity ratio have an effect on return on equity.</em></p> 2023-10-09T03:42:03+00:00 ##submission.copyrightStatement## https://journal.laaroiba.com/index.php/alkharaj/article/view/5156 Penerapan Audit Operasional untuk Efektivitas dan Efisiensi Pengendalian Internal Kas pada Klinik XYZ 2023-12-12T01:00:06+00:00 Bunga Anisah Harared bungaanisah@lecturer.unsia.ac.id Murdhaningsih Murdhaningsih murdhaningsih@lecturer.unsia.ac.id Riyan Pratama Heriyanto riyanph168@gmail.com <p><em>This study aims to conduct an operational audit at XYZ Clinic to evaluate the effectiveness of internal controls related to cash receipts and disbursements activities. The research methodology involves data collection through observation, document searches, and interviews with clinic management. Preliminary audit is carried out using the Internal Control Questionnaire (ICQ) to assess internal controls. The results of the ICQ evaluation show an effectiveness of internal controls at 59.34%. Weaknesses in internal control are identified, including the absence of written policies and procedures related to cash, and insufficient supporting documents. Analysis of the findings generates recommendations for improving internal controls in cash receipts and disbursements activities at XYZ Clinic. This research concludes that the company needs to enhance cash management through more structured and effective measures.</em></p> 2023-10-09T03:43:29+00:00 ##submission.copyrightStatement## https://journal.laaroiba.com/index.php/alkharaj/article/view/5232 Analisis Pengaruh Tangible, Reliability, Responsiveness, Assurance dan Empathy terhadap Kepuasan Pasien Rawat Jalan di Rumah Sakit Umum Daerah Pambalah Batung Kabupaten Hulu Sungai Utara 2023-12-12T01:00:07+00:00 Khairullah Azhar khairullahazhar212@gmail.com Widi Ruspitasari wididewi@asia.ac.id Moh Bukhori m.bukhori@asia.ac.id <p><em>Service quality is the best service provided by individuals, groups or organizations that give satisfaction to society. At the reception of outpatients at Pambalah Batung Hospital, Hulu Sungai Utara District, there are several problems, namely waiting time. The patient registration process is relatively slow due to limited resources (service officers) on duty at the Outpatient Patient Registration Site (TPPRJ). ) service staff on duty and limited information facilities related to service mechanisms and conditions that must be met by patients and The purpose of this study was to analyze the effect of Tangible, Reliability, Responsiveness, Assurance and Empathy on Outpatient Patient Satisfaction at the Pambalah Batung District General Hospital Upper North River. This research was conducted at Pambalah Batung Hospital, Hulu Sungai Utara District. The sample used was 58 respondents. The independent variables in this study are Tangible, Reliability, Responsiveness, Assurance and Empathy, while the dependent variable is Outpatient Satisfaction. Data analysis was performed using the Structural Equation Model (SEM) method. The software used for structural analysis is Smart PLS V.4. From the test results using the Smart PLS Version 4 application, it can be concluded that the Direct Evidence and Reliability Variables have a significant and positive effect on outpatient satisfaction while the Responsiveness, Assurance and Empathy Variables have an insignificant but positive effect further based on the Adjusted R-Squared value of 0.937 or 93.7%, the remaining 6.3% are other factors that also affect patient satisfaction, including errors.</em></p> 2023-10-09T00:00:00+00:00 ##submission.copyrightStatement## https://journal.laaroiba.com/index.php/alkharaj/article/view/5294 Penerapan Media Digital dalam Penjualan untuk Meningkatkan Pendapatan UMKM Bolu Kijing di Desa Jayamakmur Kecamatan Jayakerta Kabupaten Karawang 2023-12-12T01:00:06+00:00 Niko Saputra Mn19.nikosaputra@mhs.ubpkarawang.ac.id Sari Marliani sari.marliani@ubpkarawang.ac.id Juli Yuliawati july.yuliawati@ubpkarawang.ac.id <p><em>Th</em><em>is research aims to determine the application of digital media and sales to increase the income of Micro, Small and Medium Enterprises (MSMEs) Bolu Kijing Product in Jayamakmur, Jayakerta, Karawang. This research was conducted using a descriptive method with a qualitative approach. Data collection in this research used primary data obtained by observation, interviews and questionnaires. The samples from this research is the owner of Bolu Kijing Bolu Kijing product in Jayamakmur, Jayakerta, Karawang. The results of this research state that the application of digital media to Bolu Kijing product was carried out using the WhatsApp and Facebook applications. The use of WhatsApp and Facebook has an impact on increasing income. Sales activities for Bolu Kijing product are carried out from one customer to another or word of mouth, beside that, sales are carried out using the digital media WhatsApp and Facebook. The use of digital media WhatsApp and Facebook had an impact on sales results which experienced an increase in sales, from 10 to 15 pcs, with a net profit of around Rp. 40,000 – Rp. 60,000 per day, to 20 to 25 pcs, with a net profit of Rp. 80,000 – Rp. 100,000 per day. The positive impact of implementing digital media felt by the owner of Bolu Kijing can increase income. Meanwhile, the negative impact of digital media in increasing sales of Bolu Kijing product can be felt by the additional expenditure to purchase data packages, and the feeling that the products can be imitated by other business actors</em><em> as well as fictitious purchases.</em></p> 2023-10-10T00:00:00+00:00 ##submission.copyrightStatement## https://journal.laaroiba.com/index.php/alkharaj/article/view/5309 Pengaruh Lingkungan dan Kepuasan Kerja terhadap Kinerja Karyawan di PT. Rizky Putra Raja Karawang 2023-12-12T01:00:06+00:00 Tiara Apriliani mn19.tiaraapriliani@mhs.ubpkarawang.ac.id Budi Rismayadi budi.rismayadi@ubpkarawang.ac.id Wike Pertiwi wike.pertiwi@ubpkarawang.ac.id <p><em>This research aims to find out about several influences related to the influence of the environment and job satisfaction on the performance of PT employees. Rizky, son of the King of Karawang. The method used in this research is quantitative. This research was conducted at PT. Rizky, son of the King of Karawang. The sample collection technique uses all employees of PT. Rizky Putra Raja Karawang, totaling 105 employees. To determine the number of samples used, use the Slovin formula with a margin of error of 10% and the results are 52 employees who were used as respondents. The analysis model used in this research is multiple linear regression analysis using the f-test and t-test with a level of 5%. The research results show that there is a partial influence between the influence of the environment on employee performance and the t table value (6.120&gt; 1.676 or t count &gt; t table). Meanwhile, there is a partial influence of job satisfaction on employee performance with the t table (2.833 &gt; 1.676.</em></p> 2023-10-10T00:00:00+00:00 ##submission.copyrightStatement## https://journal.laaroiba.com/index.php/alkharaj/article/view/5318 Analisis Kinerja Karyawan pada PT. BOLTZ Karawang 2023-12-12T01:00:06+00:00 Liya Ameliya mn19.liyaamelia@mhs.ubpkarawang.ac.id Budi Rismayadi budi.rismayadi@ubpkarawang.ac.id Wike Pertiwi wike.pertiwi@mhs.ubpkarawang.ac.id <p>This research aims to analyze employee performance at PT. Boltz Indonesia, the author uses a qualitative descriptive method using the Triangulation Technique. The data collection method used by the author was direct observation and interviews with 5 (five) people at PT. Boltz Indonesia in 2022 will see a decline, due to a lack of motivation to do the work optimally job plus there are problems with employees who are negligent in carrying out work such as leaving the machine while the engine is running and not checking the machine before starting to replace the machine blade. Performance is where someone has played for him in playing organizational strategy, both in achieving specific targets related to individual roles and/or by demonstrating competencies that are stated to be relevant for the organization.</p> <p><strong><em>Keywords:</em></strong><em> Analysis; Employee Performance</em></p> 2023-10-10T00:00:00+00:00 ##submission.copyrightStatement## https://journal.laaroiba.com/index.php/alkharaj/article/view/5319 The Impact of Knowledge about the Environment on the Attitudes and Behavior of Young Consumers in the Food Market 2023-12-13T03:03:22+00:00 Hilmia Safa Fairuz hilmasafa@gmail.com Nanda Kurnia Ageng nandapaera127@gmail.com Dewi Kurniaty dewi.kurniaty@paramadina.ac.id <p><em>This study examines the impact of environmental knowledge on the attitudes and behaviors of young consumers in the food market. This study found that consumers are increasingly recognizing the importance of green products and manufacturers are responding by incorporating green aspects into their marketing strategies. This study also found that there is a positive correlation between environmental knowledge and consumer attitudes and behaviors. This study used quantitative methods and analysed the data using regression analysis. The result show that both consumer attitudes and behaviors have a significant impact on environmental knowledge.</em><em>&nbsp; </em></p> 2023-10-10T00:00:00+00:00 ##submission.copyrightStatement## https://journal.laaroiba.com/index.php/alkharaj/article/view/5320 Analisis Persediaan Bahan Baku Kedelai Menggunakan Metode EOQ pada Industri Rumahan Keripik Tempe Memey 2023-12-12T01:00:05+00:00 Wiko Ekasurya Aprilian mn19.wikoaprilian@mhs.ubpkarawang.ac.id Sari Marliani sari.marliani@ubpkarawang.ac.id July Yuliawati july.yuliawati@ubpkarawang.ac.id <p><em>This research aims to find the best way to manage raw material supplies in the Memey Tempe Chips Home Industry, Karyasari Village, Rengasdengklok, Karawang. This research uses a descriptive method with a quantitative approach, collecting data through observation, interviews, and documentation. The data used comes from the period March 2022 to February 2023. The research results show the difference between the inventory control method used by the company and the EOQ method. The company's policy results in an order quantity of raw materials of 20 Kg, order frequency of 180 times, safety stock of 10 Kg, and reorder point of 20 Kg with a total inventory cost of IDR 1,050,040. Meanwhile, using the EOQ method produces a raw material order quantity of 277 Kg, order frequency of 13 times, safety stock of 20 Kg, and reorder point of 30 Kg with a total inventory cost of IDR 134,182. The difference in comparison between the company's method and the EOQ and POQ methods is that the raw material order quantity is 257 Kg, the order frequency is 167 times, the safety stock is 10 Kg, the reorder point is 10 Kg, and the total inventory cost is IDR. 915.858</em></p> 2023-10-10T00:00:00+00:00 ##submission.copyrightStatement## https://journal.laaroiba.com/index.php/alkharaj/article/view/5321 Penerapan Media Sosial Sebagai Strategi Pemasaran UMKM Telur Asin Pak Dapin di Kabupaten Karawang 2023-12-12T01:00:05+00:00 Mutiara Febrianti mn19.mutiarafebrianti@mhs.ubpkarawang.ac.id Citra Savitri citra.savitri@ubpkarawang.ac.id Syifa Pramudita Faddila syifapramudita@gmail.com <p><em>The expansion of IT has altered the marketing landscape in recent years. In today's era of cutthroat corporate rivalry, a company's marketing plan is a potent tool. Businesses might collapse if they don't have a solid plan in place. The purpose of this study is to examine how UMKMPak Dapin's salted eggs have been marketed on social media in an effort to boost sales. Interviews with company leaders and analyses of relevant documents are the backbone of qualitative research methods. According to the findings, Pak Dapin's salted egg UMKM has effectively implemented a number of marketing strategies, such as developing salted egg products with the advantage of salted eggs into two flavor variants (original salted eggs and grilled salted eggs), setting prices based on market segments, using social media as promotion, and establishing cooperation with local and out-of-town partners for distribution. Products may keep their quality via structured manufacturing methods. By developing and implementing plans for each component of the UMKM marketing mix, the salted egg company Pak Dapin used social media to boost sales. This study has important repercussions for other UMKM looking to get a competitive edge and maintain development in their businesses by using social media marketing.</em></p> 2023-10-10T00:00:00+00:00 ##submission.copyrightStatement## https://journal.laaroiba.com/index.php/alkharaj/article/view/5322 Penerapan Verified Carbon Standard (VCS) Berbasis Self Assesment System Guna Mencapai Good Governance: Studi Kasus pada Kantor Dinas Badan Pendapatan Daerah Kabupaten Karawang 2023-12-12T01:00:05+00:00 Dhea Aulia Febiyani ak19.dheafebiyani@mhs.ubpkarawang.acid Yanti Yanti yanti@ubpkarawang.ac.id Lilis Lasmini lilis.lasmini@ubpkarawang.ac.id <p><em>The purpose of this research is to provide insight on the ways in which the incorporation of a self-evaluation system into municipal tax collecting may have beneficial consequences on the environment of the surrounding area. Standards for the verification of carbon emissions, independent valuation systems, and management organizations that are managed efficiently are some of the items that will be investigated as part of this project. In the Indonesian province of Karawang, this particular field of study must be completed before working in private industry or for the government. The method that was used was a descriptive quantitative one, and the major data analysis was based on the outcomes of an online distribution of a Kuesioner questionnaire to 143 individuals who were involved in the research. According to research, self-evaluation programs have the potential to enhance the delivery of public services and have an effect on the environment, in particular via the reduction of carbon emissions. It is possible that possible improvements to the delivery of public services might lead to improvements in governance for the general populous</em></p> 2023-10-11T04:15:59+00:00 ##submission.copyrightStatement## https://journal.laaroiba.com/index.php/alkharaj/article/view/5198 الإجارة المنتهية بالتمليك 2023-12-12T01:00:05+00:00 Kuswoyo Abu Umair Wwoyokuswoyo@gmail.com Imron Rosyadi ir120@ums.ac.id Muhammad Arifin Badri wongbringin@gmail.com <p>This research focuses on fiqh issues disputed by the Syafi'i Madzhab Ulema with the Three Other Madzhab Imams in the book of Ijarah Muntahiyah Bittamlik and the results of the decision of the Indonesian Ulema Council on this issue. Which is taken from the collection of fatwa decisions of the Indonesian Ulema Council and the book Ahkamul Fuqoha'. The aim of this research is to provide a clear description of the fiqh issues that are disputed by those in the Ijarah book and the reasons for their differences, and to explain the influence of the legal decisions of the Syafi'i madzhab on these issues with the legal decisions of the Indonesian Ulema Council. This research is descriptive qualitative library research using comparative methods.</p> <p>The findings in this problem are that the opinions of the Shafi'i madzhab in the book of Ijarah have an influence on the fatwas of the Indonesian Ulema Council in the law of Ijarah Muntahiyah Bittamlik. The reasons for differences of opinion between the two in the book of Ijarah Muntahiyah Bittamlikare: differences in the assessment of a hadith, the rules of proposal, ijtihad using qiyas, and the meaning of Arabic lafadz. In this matter, the opinion of the Indonesian Ulema Council is in accordance with the Shafi'i school of thought on these two issues.</p> <p>The issues disputed by them are matters of ijtihadiyyah; therefore, they should not be the cause of division, and it is permissible to follow the opinions of different scholars in the sect, but considering a difference to be acceptable does not prevent it from explaining the truth, so for a Muslim from among A student of Sharia knowledge is obliged to follow the opinion that he considers to be correct, while a layman is obliged to take the opinion of the person whom he considers to be the most pious and the most virtuous.</p> <p>&nbsp;Key words: Ikhtilaf,Ijarah Muntahiyah Bittamlik, Indonesian Ulema Council, and four schools of thought</p> <p>&nbsp;</p> 2023-10-12T07:32:46+00:00 ##submission.copyrightStatement## https://journal.laaroiba.com/index.php/alkharaj/article/view/5416 Analisis Penerapan PSAK 71 pada Perusahaan Pembiayaan: Studi pada Perusahaan Pembiayaan di Jabodetabek 2023-12-12T01:00:04+00:00 Herry Respati herryacc@yahoo.co.id <p><em>The obligation to utilize PSAK 71 on the funding company has triggered some debates. One of the debates occurred due to the concern of funding companies since PSAK 71 will potentially cut the companies' profit. This happened due to the forward-looking system that PSAK 71 applied for the funding companies, including obligations for funding companies to provide reserve funds and other supports. Moreover, various issues regarding macro-economy considerations related to the funding company exist. However, in the long term, PSAK 71 has the potential to guarantee sustainable companies’ capital when it is facing global economic uncertainty.</em></p> 2023-10-19T08:27:50+00:00 ##submission.copyrightStatement## https://journal.laaroiba.com/index.php/alkharaj/article/view/5459 Strategi Pengembangan Wakaf Produktif dalam Sektor Pendidikan: Studi Kasus di Yayasan Wakaf Sahid Husnul Khotimah (YWSHK) Bogor Jawa Barat 2023-12-12T01:00:04+00:00 Azizah Mursyidah azizahmursyidah9@gmail.com <p><em>According to the Ministry of Religious Affairs in the book Bimas Islam in (BIDA) 2016, there are 435,768 Waqf properties in Indonesia with an area of 4.347.021.170 M2. Of the total number of sites, about 75% are already certified and about 10% have economic potential. it can be productively developed. One of the most important waqf sectors is education, as waqf not only supports the development of science but also provides various facilities needed by students, but also provides various facilities needed by students and the community society. This research aims to develop a sustainable strategy through the education sector in Modern Sahid Islamic Boarding School in Bogor, West Java. The Research&nbsp; This research uses qualitative descriptive method. The result of this research shows that that the Sahid Khusnul Khatimah Waqf Foundation, implements 3 systems for productive Waqf productive. Namely: 1) Ijarah / Lease Agreement 2) Management Managed Akad 3) Akad Profit Sharing. From the results of this analysis, it is hoped that the education sector at the Sahid Khusnul Khatimah Waqf Foundation will continue to be sustainable and developed. </em></p> 2023-10-24T03:17:17+00:00 ##submission.copyrightStatement## https://journal.laaroiba.com/index.php/alkharaj/article/view/5474 Pengaruh Kualitas Produk, Harga, dan Citra Merek terhadap Niat Beli Handphone Samsung 2023-12-12T01:00:04+00:00 Elva Nurmala elvanurmala@gmail.com Edy Purwo Saputro eps135@ums.ac.id <p><em>The purpose of this study was to determine the effect of product quality, price, and brand image on purchase intention of Samsung cellphones. The method used in this research is quantitative method. The population and samples in this study were consumers who had never made a purchase on a Samsung mobile phone that met the requirements and the number of respondent sampled in this study were 100 respondents. The data source in this study in this study is primary data with the measurement scale used is 5 likert scale. Data analysis using SmartPLS 3 software. The results of the analysis in this study indicate that product quality and price have a positive and significant effect on purchase intention, while brand image has a negative and insignificant effect on purchase intention.</em></p> 2023-11-23T09:36:04+00:00 ##submission.copyrightStatement## https://journal.laaroiba.com/index.php/alkharaj/article/view/5522 Analisis Kinerja Keuangan PT. Sepatu Bata Indonesia Tbk dengan Menggunakan Metode Du Pont System Sebelum dan Selama Pandemi Covid-19 2023-12-12T01:00:04+00:00 Rekky Triandhini rekky.tri@gmail.com Nanik Kustiningsih nanik@stiemahardhika.ac.id <p><em>This study was conducted with the aim of being able to test whether there is a comparison of financial performance before the pandemic (2018-2019) and during the covid-19 pandemic (2020-2021) through the use of the Du Pont System approach at PT Sepatu Bata Indonesia Tbk. The indicators used include Net Profit Margin (NPM), Return on Asset (ROA), and leverage factors. These three indicators will determine the company's Return on Equity (ROE). From the test results, it is known that the financial performance of PT Sepatu Bata Indonesia Tbk from 2018 to 2021 analyzed using the Du Pont System is in a bad condition. The Covid-19 pandemic has had an impact on the company's financial performance, as seen from the declining Return on Equity (ROE) value. The results obtained from the research have shown that the value of Net Profit Margin (NPM), Return on Asset (ROA), Equity Multiplier, Return on Investment (ROI) and Return on Equity are quite influential before and during the pandemic.</em></p> 2023-11-23T12:34:17+00:00 ##submission.copyrightStatement## https://journal.laaroiba.com/index.php/alkharaj/article/view/5539 Pengaruh Kualitas Produk, Harga, Promosi dan Citra Merek terhadap Keputusan Pembelian Pakaian Wanita di Online Shop 2023-12-12T01:00:04+00:00 Prasintia Prasetya _019220054@student.uph.edu Totok Sugiharto totok.sugiharto@lecturer.uph.edu <p><em>The advancement in technology has led to economic development and transformed the business world on the internet. Due to the growing prevalence of the internet and its easy accessibility, sellers have seized the opportunity to engage in online sales, commonly known as online shopping. This research aims to examine and analyze the influence of product quality, price, promotion, and brand image on the purchasing decisions of women's clothing in online shops. This study utilizes a modified research model from previous studies, with the expectation of providing empirical research results regarding purchasing decisions. Primary data for this study were collected from 153 respondents, women's clothing consumers in Jabodetabek, who made purchases from online shops within the last year. The study employed purposive sampling techniques. Statistical analysis was conducted using the SPSS software, employing multiple linear regression analysis. The research findings indicate that product quality, partially, has a positive influence on purchasing decisions. Price, partially, does not have a positive impact on purchasing decisions. Promotion, partially, has a positive influence on purchasing decisions. Brand image, partially, has a positive impact on purchasing decisions. Furthermore, product quality, price, promotion, and brand image, collectively, have a positive influence on purchasing decisions. It is hoped that this model can also be utilized by women's clothing businesses in online shops to formulate marketing strategies to enhance consumer purchasing decisions.</em></p> 2023-11-23T12:35:48+00:00 ##submission.copyrightStatement## https://journal.laaroiba.com/index.php/alkharaj/article/view/5547 Analisis Analisis Persepsi Pelaku Usaha Mikro Kecil dan Menengah tentang Proses Sertifikasi Halal Melalui BPJPH 2023-12-12T01:00:04+00:00 Abrista Devi abristasmart@gmail.com Arum Mutoharoh mutoharoharum@gmail.com <p><em>Indonesia has a population with the largerst Muslim majoritym the number of Muslim residents in Indonesia is 240,62 million people as of 2023. Making Indonesia one of the Asian countries that has great potential as a producer of halal products. Apart from that, the government also requires halal sertifiction for food and beverage products starting in 2024. The halal sertification process in the new era currently involves three components that are in synergy with each other. Namely, through the Halal Product Guarantee Organizing Agency (HPGOA), The Indonesian Ulema Council (IUC) and the Halal Inspection Institution (HII). This research aims to determine the perceptions of micro, small and medium enterprises regarding the halal sertification process through HPGOA in Bogor. The Research method used in this research is a descriptive quantitative research method, in which the data research process involves distributing closed and open combination questionnaires. The research result show that business actors in Bogor have a good Perception of the halal certification process, they have high awareness as produsers, will be halal remember many consumer muslim of course, it requires official validation in the form of halal label. However, for some business actors, especially small ones, they have limitations such as costs and lack of information, so that there are still many business actors in Bogor who have not registered for halal certification. However, the government still requires a halal certification policy for business actors by providing halal supervisors and a free halal registration program through the Religious Affairs Office (RAO) as well as the cooperative service as has been implemented by Micro, Small, and Medium Enterprises (MSMEs) in Tonjong Village Bogor Regency accompanied by education and assistance.</em></p> 2023-11-23T12:37:28+00:00 ##submission.copyrightStatement## https://journal.laaroiba.com/index.php/alkharaj/article/view/5551 Pengaruh Love Of Money, Religiusitas, dan Time Budget Pressure terhadap Persepsi Etis Auditor 2023-12-12T01:00:04+00:00 Erin Kristi erin.126222073@stu.untar.ac.id Susanto Salim susantos@fe.untar.ac.id <p><em>Ethics is still a polemic in the world of auditors, especially with the increasing number of ethical cases involving auditors. Many factors can compromise an auditor's ethical perception. This research was conducted to empirically test the influence of love of money and religiosity on auditors, as well as time budget pressure during audit assignments on auditors' ethical perceptions. This research took the population and a sample of 31 respondents in the form of auditors working at Public Accounting Firms in DKI Jakarta using the questionnaire method as the data collection method. In this research, the data analysis technique used is multiple linear regression analysis via SPSS. This research provides results that the love of money variable has a positive influence on auditors' ethical perceptions. These results explain that the higher the love of money an auditor has, the more it will influence the auditor's ethics. The religiosity variable in this study has a positive effect on auditors' ethical perceptions, where these results show that the higher the auditor's level of religiosity, the more ethical the auditor will behave in carrying out his work. The research results for the time budget pressure variable explain that time budget pressure has no influence on auditors' ethical perceptions. These results indicate that pressure on the time budget during an audit engagement does not affect the auditor's ethical behavior in his work. Even though auditors have a limited time budget, they can carry out their work in audit engagements in accordance with a professional code of ethics honestly and with integrity.</em></p> 2023-11-23T12:38:50+00:00 ##submission.copyrightStatement## https://journal.laaroiba.com/index.php/alkharaj/article/view/5592 Kesiapan Kerja Mahasiswa Akuntansi Di Era Disrupsi Teknologi Digital: Peran Keahlian Akuntansi, Literasi Digital, Literasi Manusia, Dan Adaptabilitas Karir 2023-12-12T01:00:04+00:00 Silvia Ratily Pakpahan silviaratilypakpahan3@gmail.com Nikmah Nikmah nikmahbmb@gmail.com <p>Dalam menghadapi era disrupsi teknologi digital mahasiswa akuntansi harus mempersiapkan diri dan memiliki kemampuan pada bidang profesi akuntan untuk mencapai kesuksesannya. Penelitian ini bertujuan untuk menguji pengaruh keahlian akuntansi, literasi digital, literasi manusia, dan adaptabilitas karir terhadap kesiapan kerja. Sumber data yang digunakan yaitu data primer dilakukan secara online melalui <em>google forms</em> dengan menerapkan metode <em>purposive sampling</em>. Populasi penelitian ini mengambil sampel sebanyak 325 responden yaitu mahasiswa aktif sarjana akuntansi di Pulau Sumatera. Teknik penelitian menggunakan metode <em>Structural Equation Modeling</em> (SEM) dengan berbasis alat analisis <em>Partial Least Square</em> (PLS) <em>versi</em> 4.0. Hasil penelitian mengindikasikan bahwa variabel keahlian akuntansi, variabel literasi digital, variabel literasi manusia, dan variabel adaptabilitas karir memiliki pengaruh positif dan signifikan terhadap kesiapan kerja di era disrupsi teknologi digital. Dengan demikian, hasil penelitian ini dapat menunjukan bahwa mahasiswa akuntansi di Pulau Sumatera akan lebih siap pada kesiapan kerjanya jika didukung dengan pemahaman dan kemampuan yang dimiliki mahasiswa tersebut.</p> 2023-11-23T13:00:51+00:00 ##submission.copyrightStatement## https://journal.laaroiba.com/index.php/alkharaj/article/view/5593 Pengaruh Akuntabilitas, Transparansi, Partisipasi Masyarakat Terhadap Pengelolaan Dana Desa (Studi Kasus Pada Pemerintah Desa Kecamatan Nasal Kabupaten Kaur Provinsi Bengkulu) 2023-12-12T01:00:04+00:00 Alya Fitri Shagita rindriani@unib.ac.id Rini Indriani rindriani@unib.ac.id <p>&nbsp;Penelitian ini dilakukan untuk mengetahui apakah akuntabilitas, transparansi dan partisipasi masyarakat memiliki pengaruh terhadap Pengelolaan Dana Desa pada Pemerintah Desa Kecamatan Nasal 2023. Alat analisis pada penelitan ini menggunakan bantuan program software SmartPLS versi 4.0 yang terdiri dari evaluasi outer model dan inner model. Penelitian ini termasuk kedalam penelitian deskriptif dan bersifat klausal. Populasi pada penelitian ini adalah Pemerintah Desa Sekecamatan Nasal. Pengambilan sampel dalam penelitian ini menggunakan teknik Nonprobability sampling dengan metode sampling jenuh sehingga didapatkan 85 responden dari seluruh aparat desa pada Pemerintah Desa Kecamatan Nasal. Hasil penelitian menujukkan bahwa akuntabilitas berpengaruh signifikan dengan arah positif terhadap pengelolaan dana desa pada Pemerintah Desa Kecamatan Nasal Kabupaten Kaur pada Tahun 2023. Transparansi berpengaruh signifikan dengan arah positif terhadap pengelolaan dana desa pada Pemerintah Desa Kecamatan Nasal Kabupaten Kaur pada Tahun 2023. Partisipasi masyarakat berpengaruh signifikan dengan arah positif terhadap pengelolaan dana desa pada Pemerintah Desa Kecamatan Nasal Kabupaten Kaur pada Tahun 2023.</p> 2023-11-23T13:02:10+00:00 ##submission.copyrightStatement## https://journal.laaroiba.com/index.php/alkharaj/article/view/4940 Perancangan Sistem Informasi Akuntansi Penggajian Pegawai Instansi Pemerintah di BKPSDM Kab. Cianjur 2023-12-12T01:00:19+00:00 Putri Ayuni putriayuniiii20@gmail.com Perwito Perwito perwito@gmail.com Falaah Abdussalam falaahabdussalam@yahoo.com <p><em>The process of employee payroll system at BKPSDM Kab. Cianjur Agency already uses a computer but it is not optimal because it still uses Microsoft Excel in data collection and calculation salaries. The purpose of this research is to create a computerized payroll information system that make it easier for agency in the payroll process for employees and minimize the problems that often occur. This information system designed using PHP Myadmin programming language and MySQL as a database. The approach to developing this system uses the waterfall method and the tools involved include Flowmap, Context Diagram, Data Flow Diagrams (DFD), and Entity Relationship Diagrams (ERD). The results of this employee payroll application can make it easier to collect employee data and calculation of employee salaries accurately and can streamline time in making reports so as to reduce errors in the employee payroll system.</em></p> <p><strong><em>Keywords: </em></strong><em>accounting information system; payroll; waterfall</em></p> 2023-08-27T00:00:00+00:00 ##submission.copyrightStatement## https://journal.laaroiba.com/index.php/alkharaj/article/view/5190 Implementasi Fundraising Program KOIN NU di Lembaga NU-CARE LAZISNU Kecamatan Kamal Bangkalan 2023-12-13T05:35:09+00:00 Endang Fitriyani endangfitriyani1113@gmail.com Muhammad Ersya Faraby ersya.faraby@trunojoyo.ac.id <p><em>This study aims to identify the application of the system in the KOIN NU work programme which is channeled through the permanent compensation work programme (SANTAP) at the NU-CARE LAZISNU institution in Kamal Bangkalan District. This research is a qualitative study that focuses on direct human behaviour, with a field research method that requires researchers to go directly to the research location to collect the required data. The results of this study reveal that NU-CARE LAZISNU Kamal Bangkalan Sub-district has successfully implemented the KOIN NU work programme through Fundraising activities. The Fundraising process involves steps such as mapping the placement of KOIN NU cans, determining KOIN officers, and implementing the SANTAP work programme as part of the administration of donated funds. Supporting factors for the success of the KOIN NU movement include systematic data collection of donors, active participation of the community who are very loyal in giving, and high enthusiasm reflected in most of the community. However, the research also identified several obstacles faced by NU-CARE LAZISNU Kamal Bangkalan District, especially in the aspect of human resources. Many administrators and officers are not fully loyal in carrying out their duties, and the placement of KOIN NU cans has not been evenly distributed throughout the community of Kamal Bangkalan Sub-district.</em></p> <p><strong><em>Keywords: </em></strong><strong><em>Fundraising, KOIN NU, MWCNU Kamal </em></strong></p> 2023-12-09T00:00:00+00:00 ##submission.copyrightStatement## https://journal.laaroiba.com/index.php/alkharaj/article/view/5226 Optimalisasi Sumber Daya Manusia terhadap Pengolahan: Studi Kasus Industri Pengolahan Bahan Baku Rotan 2024-02-06T12:23:51+00:00 Herry Christopher Tere herrytere@gmail.com Aluisius Hery Pratono hery_pra@staff.ubaya.ac.id Olivia Tanaya oliviatanaya@staff.ubaya.ac.id <p><em>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.</em></p> 2023-09-28T00:00:00+00:00 ##submission.copyrightStatement## https://journal.laaroiba.com/index.php/alkharaj/article/view/3905 Peranan LAZISNU Sidoarjo dalam Meningkatkan Kesejahteraan Ekonomi Masyarakat di Kabupaten Sidoarjo 2023-12-21T21:13:48+00:00 Muhammad Al Faruq alfaruq24.af@gmail.com Muhammad Hamdan Ali Masduqie hamtras1997@gmail.com Umi Julaihah julaihah@pips.uin-malang.ac.id <p>Kesejahteraan ekonomi masyarakat di Indonesia dapat dibilang masih sangat rendah. Menurut Badan Pusat Statistik (BPS), data rata-rata rumah tangga miskin di Indonesia mencapai 4,74 orang. Dan di provinsi Jawa Timur, data rata-rata rumah tangga miskin berada di posisi urutan pertama mencapai 4,181 juta orang. Sedangkan mayoritas penduduk di Indonesia adalah beragama Islam. Badan Amil Zakat Nasional (BAZNAS) memberikan perkiraan jika di Indonesia, potensi dari Zakat, Infak, Sedekah dan Wakaf (ZISWAF) telah mencapai lebih dari 500 triliun rupiah. Bahkan kurun waktu 5 tahun ke depan diharapkan dapat memperoleh jumlah ZISWAF sebesar 50-60 triliun rupiah melalui kerjasama dengan Bank Syariah Indonesia (BSI). Tujuan dari penelitian ini adalah untuk menjawab rumusan masalah yakni bagaimana peranan LAZISNU Sidoarjo dalam meningkatkan kesejahteraan ekonomi masyarakat di Kabupaten Sidoajo. Metode penelitian yang digunakan pada penelitian ini yakni pendekatan kualitatif. Teknik pengumpulan data pada penelitian ini didapatkan melalui observasi, wawancara dan dokumentasi. Observasi dilakukan untuk mengetahui gambaran umum dan situasi atau kondisi lapangan pada lembaga filantropi tersebut. Wawancara dilakukan dengan teknik triangulasi sumber untuk memperoleh keabsahan data melalui pengurus LAZISNU Sidoarjo dan mustahik atau penerima bantuan dari program penyaluran Zakat, Infaq dan Shadaqah (ZIS) yang telah diterapkan. Pada penelitian ini, teknik analisis data didapatkan melalui reduksi data, penyajian data serta verifikasi data. Dalam penelitian ini, memiliki hasil yaitu dengan adanya program bantuan yang bersifat konsumtif maupun produktif, mustahik merasa sangat senang dan bahagia. Sebab dari dana maupun modal yang didapatkan tersebut mampu membantu mustahik dalam memenuhi kebutuhan hidup dan pengembangan usaha yang akan dan telah berlangsung selama itu. Keberhasilan tersebut juga tak terlepas dari mekanisme pengelolaan ZIS yang telah diimplementasikan oleh LAZISNU Sidoarjo meliputi perencanaan, pengorganisasian, pelaksanaan dan pengawasan. Sehingga Peranan LAZISNU Sidoarjo dalam Meningkatkan Kesejahteraan Ekonomi Masyarakat di Kabupaten Sidoarjo telah berjalan secara efektif dan efisien.</p> <p><strong>Kata kunci: Peranan, LAZISNU, Zakat Infaq Shadaqah (ZIS), Kesejahteraan Ekonomi</strong></p> 2023-12-15T00:00:00+00:00 ##submission.copyrightStatement## https://journal.laaroiba.com/index.php/alkharaj/article/view/4889 Pengaruh Good Corporate Governance terhadap Nilai Perusahaan dengan Kinerja Keuangan sebagai Variabel Intervening 2024-02-06T12:23:51+00:00 Berliana Virliandita berliana@gmail.com Erna Sulistyowati ernasulistyowati@gmail.com <p><em>The research objective to be achieved are to prove the effect of Good Corporate governance on firm value, prove the effect of Good Corporate governance on financial performance, prove the effect of financial performance on firm value, prove the effect of Good Corporate governance on corporate value through financial performance as an intervening variable in corporate bodies Sate Owned Enterprises listed on the Indonesia Stock Exchange in 2017-2021. The method used in this research is to use quantitative methods. Sampling of this study using purposive sampling obtained 13 sample. The analysis technique used in this research is path analysis using SPSS 25 software. Based on the research result, it can be seen that Good Corporate governance has no effect on company value, Good Corporate governance effects the financial performance, financial performance effects company value, Good Corporate governance influences company value through financial performance as an intervening variable in corporate bodies State Owned Enterprises listed on the Indonesia Stock Exchange in 2017-2021. </em></p> <p><strong><em>Keywords: </em></strong><em>Good Corporate Governance; Financial Performance; Corporate Value</em></p> 2023-08-25T00:00:00+00:00 ##submission.copyrightStatement## https://journal.laaroiba.com/index.php/alkharaj/article/view/5131 Teknologi Blockchain dalam Perspektif Ekonomi/Keuangan Islam 2023-12-21T21:13:48+00:00 Djumadi Djumadi djunaidyady@gmail.com <p><em>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.</em></p> 2023-12-20T00:00:00+00:00 ##submission.copyrightStatement## https://journal.laaroiba.com/index.php/alkharaj/article/view/5098 Pengaruh Kompensasi, Motivasi, dan Kompetensi SDM terhadap Kinerja Karyawan: 2024-02-06T12:23:51+00:00 Zeinnisa Inggit Raytasyah zeinisainggit@gmail.com Bowo Santoso bowo.santoso.mnj@upnjatim.ac.id <p>&nbsp;</p> <p><em>&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;This study aims to explain the effect of compensation, motivation, and HR competence on employee performance. The object used in this research is the employees of UMKM Griya Tas Indah Sidoarjo. while the sample in this study were employees of UMKM Griya Tas Indah Sidoarjo. The sampling method used was saturated sampling technique with a total of 35 respondents. Data analysis in this study was carried out using the Partial Least Square (PLS) method which shows that all of these tests used a quantitative research design, data analysis in the form of descriptive statistics and PLS analysis. Based on the research results, it can be seen that 1) the fulfillment variable is able to support employee performance improvement, 2) motivational variable is able to support employee performance improvement, 3) HR competence variable is able to support employee performance improvement.</em></p> <p><strong><em>Keyword</em></strong><em>s: Compensation, Motivation, HR Competence, Employee Performance</em></p> 2023-12-15T00:00:00+00:00 ##submission.copyrightStatement## https://journal.laaroiba.com/index.php/alkharaj/article/view/5968 Strategi Pemasaran Bisnis Budidaya Ikan Lele “Berkah Mandiri” Perspektif Etika Bisnis Islam 2024-01-03T10:40:58+00:00 Mufidatun Nur Laila nurlailamufid@gmail.com Muhammad Alhada Fuadilah Habib malhadafh@gmail.com <p><em>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.</em></p> <p><strong><em>Keywords</em></strong><em>: <strong>Marketing Strategy, 7P Marketing Mix Strategy, Islamic Business Ethics</strong></em></p> 2023-12-27T08:15:42+00:00 ##submission.copyrightStatement## https://journal.laaroiba.com/index.php/alkharaj/article/view/5984 Analisis Faktor-Faktor yang Mempengaruhi Literasi Keuangan Syariah pada UMKM di Kota Medan 2024-01-03T10:40:58+00:00 Hasbi Andika Nasution hanandika02@gmail.com Andri Soemitra andrisoemitra@uinsu.ac.id <p><em>This study aims to analyze financial literacy and determine the factors that influence the financial literacy of micro, small, and medium enterprises (MSMEs) in Medan City. This research uses a quantitative approach with a verification type of research. Primary data was obtained by distributing questionnaires to MSMEs in Medan City. The sampling technique uses proportional random sampling with a sample size of 100 respondents. Other data was obtained through observation and a literature study. The analysis technique used is multiple linear regression. The research results show that the financial literacy of MSME actors in Medan City is in the medium category. There are several factors that simultaneously influence financial literacy, namely age, level of formal education, and business income. Meanwhile, only the level of formal education and business income partially affect the level of financial literacy. Meanwhile, age has no effect on financial literacy. The authors recommend that future researchers study the influence of Sharia terms in UMKM to attract customer interest using more comprehensive methods, objects, and samples.</em></p> 2023-12-27T00:00:00+00:00 ##submission.copyrightStatement## https://journal.laaroiba.com/index.php/alkharaj/article/view/5847 Analisis Penerapan Audit Manajemen dalam Fungsi Keuangan untuk Mengukur Efektivitas dan Efisiensi Manajemen Keuangan Kebun Berangir PT Perkebunan Nusantara IV Labuhanbatu Utara 2024-01-03T10:40:58+00:00 Sri Rahayu srirahayu011200@gmail.com Kusmilawaty Kusmilawaty kusmilawaty@uinsu.ac.id Laylan Syafina laylansyafina@uinsu.ac.id <p>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.</p> 2023-12-29T04:00:18+00:00 ##submission.copyrightStatement## https://journal.laaroiba.com/index.php/alkharaj/article/view/6024 Pengaruh Kepemimpinan Tranformasional, Budaya Organisasi, Lingkungan dan Stress Kerja terhadap Rework di Mediasi Oleh Work Motivation pada Pelaksanaan Proyek Konstruksi 2024-01-03T10:40:58+00:00 Kurnia Turrahmi kurnia.turrahmi@mhs.unj.ac.id Umi Widyastuti umiwidyastuti_feunj@unj.ac.id Tuty Sariwulan tuty.wulan@unj.ac.id Corry Yohana corryyohana@unj.ac.id <p><em>During the implementation period as well as during the maintenance period, there was a lot of work improvement, demolition, or in other words there was a lot of rework, where this rework illustrates the poor quality performance of the project implementation. Many aspects at the implementation stage of this construction project can cause product quality failure (non-performance) so that it must be disassembled and reworked, one of these factors is caused by the aspect of human resources. Quality performance problems that lead to rework can be said to often occur in the implementation of construction projects, both in the type of road projects, bridges, buildings, waterworks, and other types of construction projects. Rework causes cost overruns in project implementation which impact on project cost performance, and ultimately affect overall company performance. One of the dominant causes of the rework incident, among other aspects, is human resources. This research uses descriptive research method.</em> <em>The role of human resources is essentially one of capital and holds the most important position in achieving company goals. To achieve the success of a company not only in terms of technological excellence, but the role of human resources is the most important component in achieving company success.</em></p> 2023-12-29T04:01:39+00:00 ##submission.copyrightStatement## https://journal.laaroiba.com/index.php/alkharaj/article/view/6075 Pengaruh Kualitas Produk, Brand Image, dan Harga terhadap Kepuasan Konsumen pada Brand Uniqlo di Kota Semarang 2024-01-25T03:47:39+00:00 Azmi Hanif 211202006778@mhs.dinus.ac.id Masitha Fahmi Wardhani masithafahmi@dsn.dinus.ac.id <p><em>This research aims to determine the influence of Goods Quality, Brand Image and Cost on Buyer Fulfillment with the Uniqlo brand in Semarang. A Purposive Examination Strategy was used to select 100 Uniqlo buyer respondents in the city as a test. This examination adheres to a quantitative methodology by distributing a poll containing 15 markers to respondents. Research information is split between Microsoft Success and the Factual Bundle for the Sociology (SPSS) adaptation 25 for Windows. Based on the exploratory findings, it can be assumed that Item Quality, Brand Image, and Cost exclusively impact Buyer Fulfillment. In general, the test shows that these three elements have a very big influence on Customer Fulfillment, with an importance value (sig) of 0.000 &lt; 0.05</em></p> 2024-01-25T00:00:00+00:00 ##submission.copyrightStatement## https://journal.laaroiba.com/index.php/alkharaj/article/view/6120 Laporan Evaluasi Keuangan Perusahaan Subsektor Transportasi Udara 2024-01-12T13:16:41+00:00 Steven Stevu Denito stevenstevu1@student.esaunggul.ac.id Helmy Hendra Kusuma helmykusuma24@student.esaunggul.ac.id Kenny Giovany kennygiovany15@student.esaunggul.ac.id Ronald Carlo ronaldc.mamora@student.esaunggul.ac.id Jenjen M Safari draftjenjen@student.esaunggul.ac.id Yanuar Ramadhan yanuar.ramadhan@esaunggul.ac.id <p><em>The area generally impacted by versatility limitations because of the Coronavirus pandemic is transportation. This exploration was directed to assess organization funds for 3 transportation organizations. Descriptive, quantitative research methods are utilized in this study. The examples utilized in this exploration were 3 transportation organizations, to be specific PT. Garuda Indonesia Tbk. ( GIAA), PT. Air Asia Indonesia Tbk. ( CMPP), and PT. Jaya Trishindo Tbk. ( HELI). Information is utilized to examine the degree of information on organization monetary assessments utilizing proportion investigation, normal size examination, pattern investigation and record investigation. The findings of the study demonstrate that PT's profitability ratio and liquidity ratio value Indonesia Tbk. Garuda GIAA) and PT. Air Asia Indonesia Tbk. encountered a decrease in 2021, yet expanded in 2022. In the interim, the organization PT. Jaya Trishindo Tbk. from 2020 to 2022 the benefit proportion keeps on declining. PT movement proportion esteem. Garuda Indonesia Tbk. from 2020 to 2022 there will in general be an increment, while PT. Tbk. Air Asia Indonesia and PT. Jaya Trishindo Tbk. tends to go down in 2021, but it will go up in 2022. The influence proportion upsides of the three organizations will generally vacillate or go all over from 2020 to 2022. In light of the normal size computation, it very well may be reasoned that PT. Garuda Indonesia Tbk. and PT. Air Asia Indonesia Tbk. suffered losses in 2020 and 2021, but will gradually improve and grow in 2022. In the interim the organization PT. Trishindo Tbk, Jaya as a matter of fact created a gain in 2020 and 2021, while in 2022 it really encountered a misfortune. In view of pattern estimations it very well may be presumed that PT. Garuda Indonesia Tbk., PT. Air Asia Indonesia Tbk., and PT. Jaya Trishindo Tbk. experienced misfortunes in 2021 and 2022. In light of the file estimation it tends to be presumed that PT. Indonesia Tbk. Garuda and PT. Jaya Trishindo Tbk. it made a profit in 2020 and 2021, but it lost money in 2022. In the interim the organization PT. Air Asia Indonesia Tbk. actually made money between 2020 and 2022.</em></p> 2024-01-11T03:58:22+00:00 ##submission.copyrightStatement## https://journal.laaroiba.com/index.php/alkharaj/article/view/6140 Pengaruh Store Atmosphere, Food Quality, dan Service Quality terhadap Revisit Intention pada Pelanggan Korean Garden Thematic Cafe: Studi pada Rest Korean Garden Coffee And Eats Sidoarjo 2024-01-20T09:24:57+00:00 Zirli Afida Rossa zirlyafidarossa263@gmail.com Indah Respati Kusumasari indah_respati.adbis@upnjatim.ac.id <p><em>In recent years, many café businesses in the city of Sidoarjo have started to apply certain themes to attract consumers to visit, one&nbsp; of which is Rest Korean Garden Coffee and Eats Sidoarjo which applies the theme &nbsp;of Korean garden café. On the other hand, the café business must have advantages including the café atmosphere, the quality of food, and the quality of service aimed at making customers visit again. This study aims to analyze the effect&nbsp; of store atmosphere, food quality,&nbsp; and service quality on revisit intention in customers of Rest Korean Garden Coffee and Eats Sidoarjo &nbsp;in&nbsp; the &nbsp;midst of many cafes that have begun to apply the concept of themed cafes. The population used in this study was customers&nbsp; of Rest Korean Garden Coffee and Eats Sidoarjo with a total sample of 170 respondents determined based on purposive sampling. The method used is quantitative through the distribution of questionnaires with Likert scale measurements. The results showed that partially and simultaneously, store atmosphere, food quality, and service quality had a significant effect on revisit intention. </em></p> 2024-01-12T00:00:00+00:00 ##submission.copyrightStatement## https://journal.laaroiba.com/index.php/alkharaj/article/view/6152 Pengaruh Digital Marketing, Persepsi Harga, dan Brand Trust terhadap Keputusan Pembelian pada Produk Bittersweet By Najla 2024-01-31T09:17:36+00:00 Sella Deby Saphira selladeby@mhs.dinus.ac.id Ariati Anomsari ariatianomsari26@gmail.com <p><em>The aim of this research is to determine the influence of digital marketing, price perception and brand trust on purchasing decisions for BitterSweet Najla products. This survey was conducted to all consumers who purchased BitterSweet by Najla products and to all consumers who purchased and consumed BitterSweet by Najla. Sampling was determined from a sampling method of 110 customers. The data used in this research is primary data using the data collection method of distributing questionnaires. The experiment used SPSS 25 software to analyze respondent data, test instruments, and data analysis methods such as classic hypothesis testing, multiple linear regression, t test, f test, and decision coefficients. The research results show that digital marketing has a positive and insignificant effect on the decision to purchase BitterSweet of Najla products, while price perception has a positive and significant effect on the decision to purchase BitterSweet of Najla products, and consumer trust. the brand is positive. and has a significant effect on purchasing decisions for BitterSweet Najla products. Najla Products Verdict on BitterSweet.</em></p> 2024-01-25T00:00:00+00:00 ##submission.copyrightStatement## https://journal.laaroiba.com/index.php/alkharaj/article/view/6208 Pengaruh Green Marketing terhadap Green Buying Behavior Melalui Environmental Knowledge: Studi pada Unilever Indonesia 2024-02-06T12:23:51+00:00 Gilang Alrizki gilangalrizki@student.telkomuniversity.ac.id Citra Kusuma Dewi citrakusumadewi@telkomuniversity.ac.id <p><em>In resolving the issues looked by the world and the sustainability of life, including climate change, a shared commitment has been formulated in the form of the Sustainable Development Goals (SDGs). One of the companies in Indonesia contributing to the SDGs is Unilever. Unilever has been focused on launching the Unilever Sustainable Living Plan (USLP) since 2010. The reason for this study is to decide the impact of Green Promotion on Green Purchasing Behavior through Ecological Information on Unilever products in Indonesia. Eco-Labeling, Green Advertising, and Green Branding are the three dimensions used in Ali's previous research (2021) to describe environmentally friendly marketing strategies. Eco-Marking is an external confirmation carried out by an organization, taking actions to preserve the climate, and is also included in the eco-label category. Environmental-friendly promotion intends to urge shoppers to utilize harmless to the ecosystem items fully intent on working on ecological security. In the concept of the green market</em><em>ing</em><em>, labeling becomes the core of the advertising system in the contemporary business world. This exploration employs a quantitative strategy through various tests, such as legitimacy tests, dependency tests, model fairness tests, speculation tests with intervention factors, and descriptive tests. Based on the results of the mediation analysis, the environmental knowledge variable doesn't intercede the connection &nbsp;between the eco-labeling variable and green buying behavior. The environmental knowledge variable completely intercede the connection between the green advertising variable and green buying behavior. The environmental knowledge variable completely intercede the connection between the green </em><em>branding</em><em> variable and green </em><em>buying behavior</em><em>.</em></p> 2024-01-20T10:32:22+00:00 ##submission.copyrightStatement## https://journal.laaroiba.com/index.php/alkharaj/article/view/4305 Analisis Kinerja Keuangan Perbankan Syariah Indonesia Sebelum dan Sesudah Merger Bank Syariah Indonesia 2024-02-06T12:37:59+00:00 Shaima Asifaul Afnani saima.asifaul@gmail.com Dedi Suselo dedisuselo23051990@gmail.com <p>This research is motivated by the measurement of financial performance in Islamic banking. The existence of financial performance in Islamic banking will affect the good value for the banking company, because it will become a reference for investors and become a reference in how much the value of the stock price will be determined by investors. This study aims to analyze the existence of financial performance in Islamic banking in Indonesia before and after the merger. The data in this study were obtained and obtained from the financial reports of Islamic banking in Indonesia. This study uses secondary data by taking data sources on the internet. The method of data analysis used is comparative analysis. The results of this study provide an indication that there are significant differences between profitability, liquidity, solvency, activity ratios, and market ratios before and after the merger to become Bank Syariah Indonesia, with the merger making Bank Syariah Indonesia experience rapidly increasing revenues. This means that Working Capital has a significantly positive influence on the results of operations at Bank Syariah Indonesia.&nbsp;&nbsp;</p> <p><strong>Keywords: </strong>Profitability, Liquidity, Solvency, Activity Ratio, Market Ratio, Before and After Merger</p> 2024-02-15T00:00:00+00:00 ##submission.copyrightStatement## https://journal.laaroiba.com/index.php/alkharaj/article/view/4731 Faktor-Faktor yang Mempengaruhi Intellectual Capital Terhadap Kinerja Keuangan pada Perusahaan Sub Sektor Hotel, Restoran dan Pariwisata yang Terdaftar di Bursa Efek Indonesia 2024-09-05T08:39:07+00:00 Ulfi Nurindah Permatasari nurindahulfi@gmail.com Isni Andriana isniandriana@fe.unsri.ac.id Kemas Muhammad Husni Thamrin kemasmuhammadhusnithamrin@fe.unsri.ac.id <p><em>This study aims to determine the factors that can affect Intellectual Capital, using the variables Value Added Human Capital (VAHU), Value Added Capital Employee (VACA) and Structural Capital Value Added (STVA). The number of samples used in the study using the purposive sampling method were 22 companies in the hotel, restaurant and tourism sub-sector that were listed on the Indonesia Stock Exchange in 2018-2022. The type of data used is secondary in the form of published financial reports, and the data is analyzed using multiple linear regression analysis. The results of this study indicate that the variables Value Added Human Capital (VAHU), Value Added Capital Employee (VACA) and Structural Capital Value Added (STVA) have a significant effect on Net Profit Margin (NPM).</em></p> <p><strong><em>Keywords: </em></strong><em>Value Added Human Capital </em>(VAHU), <em>Value Added Capital Employee </em>(VACA), <em>Structural Capital Value Added </em>(STVA), <em>Net Profit Margin </em>(NPM)</p> 2023-08-25T00:00:00+00:00 ##submission.copyrightStatement##