Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah最新文献

{"title":"Pengaruh Green Marketing terhadap Green Buying Behavior Melalui Environmental Knowledge: Studi pada Unilever Indonesia","authors":"Gilang Alrizki, Citra Kusuma Dewi","doi":"10.47467/alkharaj.v6i3.6208","DOIUrl":"https://doi.org/10.47467/alkharaj.v6i3.6208","url":null,"abstract":"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 marketing, 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  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 branding variable and green buying behavior.","PeriodicalId":504916,"journal":{"name":"Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2024-01-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140501986","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Pengaruh Digital Marketing, Persepsi Harga, dan Brand Trust terhadap Keputusan Pembelian pada Produk Bittersweet By Najla","authors":"Sella Deby Saphira, Ariati Anomsari","doi":"10.47467/alkharaj.v6i3.6152","DOIUrl":"https://doi.org/10.47467/alkharaj.v6i3.6152","url":null,"abstract":"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.","PeriodicalId":504916,"journal":{"name":"Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2024-01-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139623811","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Laporan Evaluasi Keuangan Perusahaan Subsektor Transportasi Udara","authors":"Steven Stevu Denito, Helmy Hendra Kusuma, Kenny Giovany, Ronald Carlo, Jenjen M Safari, Yanuar Ramadhan","doi":"10.47467/alkharaj.v6i3.6120","DOIUrl":"https://doi.org/10.47467/alkharaj.v6i3.6120","url":null,"abstract":"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.","PeriodicalId":504916,"journal":{"name":"Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2024-01-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139625887","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Pengaruh Love Of Money, Religiusitas, dan Time Budget Pressure terhadap Persepsi Etis Auditor","authors":"Erin Kristi, Susanto Salim","doi":"10.47467/alkharaj.v6i3.5551","DOIUrl":"https://doi.org/10.47467/alkharaj.v6i3.5551","url":null,"abstract":"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.","PeriodicalId":504916,"journal":{"name":"Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-11-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139243457","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Pengaruh Akuntabilitas, Transparansi, Partisipasi Masyarakat Terhadap Pengelolaan Dana Desa (Studi Kasus Pada Pemerintah Desa Kecamatan Nasal Kabupaten Kaur Provinsi Bengkulu)","authors":"Alya Fitri Shagita, R. Indriani","doi":"10.47467/alkharaj.v6i3.5593","DOIUrl":"https://doi.org/10.47467/alkharaj.v6i3.5593","url":null,"abstract":"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.","PeriodicalId":504916,"journal":{"name":"Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-11-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139243117","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Analisis Analisis Persepsi Pelaku Usaha Mikro Kecil dan Menengah tentang Proses Sertifikasi Halal Melalui BPJPH","authors":"Abrista Devi, Arum Mutoharoh","doi":"10.47467/alkharaj.v6i3.5547","DOIUrl":"https://doi.org/10.47467/alkharaj.v6i3.5547","url":null,"abstract":"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.","PeriodicalId":504916,"journal":{"name":"Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-11-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139245296","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Pengaruh Kualitas Produk, Harga, Promosi dan Citra Merek terhadap Keputusan Pembelian Pakaian Wanita di Online Shop","authors":"Prasintia Prasetya, Totok Sugiharto","doi":"10.47467/alkharaj.v6i3.5539","DOIUrl":"https://doi.org/10.47467/alkharaj.v6i3.5539","url":null,"abstract":"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.","PeriodicalId":504916,"journal":{"name":"Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-11-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139246209","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Kesiapan Kerja Mahasiswa Akuntansi Di Era Disrupsi Teknologi Digital: Peran Keahlian Akuntansi, Literasi Digital, Literasi Manusia, Dan Adaptabilitas Karir","authors":"Silvia Ratily Pakpahan, Nikmah Nikmah","doi":"10.47467/alkharaj.v6i3.5592","DOIUrl":"https://doi.org/10.47467/alkharaj.v6i3.5592","url":null,"abstract":"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 google forms dengan menerapkan metode purposive sampling. Populasi penelitian ini mengambil sampel sebanyak 325 responden yaitu mahasiswa aktif sarjana akuntansi di Pulau Sumatera. Teknik penelitian menggunakan metode Structural Equation Modeling (SEM) dengan berbasis alat analisis Partial Least Square (PLS) versi 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.","PeriodicalId":504916,"journal":{"name":"Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-11-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139242766","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Analisis Kinerja Keuangan PT. Sepatu Bata Indonesia Tbk dengan Menggunakan Metode Du Pont System Sebelum dan Selama Pandemi Covid-19","authors":"R. Triandhini, Nanik Kustiningsih","doi":"10.47467/alkharaj.v6i3.5522","DOIUrl":"https://doi.org/10.47467/alkharaj.v6i3.5522","url":null,"abstract":"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.","PeriodicalId":504916,"journal":{"name":"Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-11-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139242633","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Pengaruh Kualitas Produk, Harga, dan Citra Merek terhadap Niat Beli Handphone Samsung","authors":"Elva Nurmala, Edy Purwo Saputro","doi":"10.47467/alkharaj.v6i3.5474","DOIUrl":"https://doi.org/10.47467/alkharaj.v6i3.5474","url":null,"abstract":"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.","PeriodicalId":504916,"journal":{"name":"Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-11-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139244276","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}