{"title":"Analisis Kualitas Audit Syariah di Indonesia","authors":"Choirunnisak Choirunnisak, Disfa Lidian Handayani, Choiriyah","doi":"10.47467/alkharaj.v6i7.3354","DOIUrl":"https://doi.org/10.47467/alkharaj.v6i7.3354","url":null,"abstract":"This research discusses what are the indicators for measuring Sharia audit quality? What factors influence the quality of Sharia audits? This research is a type of library research which focuses on managing qualitative data with data analysis methods using descriptive-analytical methods. The results of this research are. There are 6 indicators for measuring audit quality, namely: (a) Misstatement Detection, (b) conformity to applicable general standards SOP. (c), Compliance with SOPs, (d) Process Quality (accuracy of audit findings, skepticism). (e) Quality of results (value of recommendation, clarity of report, benefits of audit). (f). Quality of follow-up to audit results. There are 4 factors that influence audit quality, namely: (a) competency, (b) time pressure, (c) work experience. (d) Ethics.","PeriodicalId":517158,"journal":{"name":"Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah","volume":" 4","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141668538","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 Literatur Kebijakan Pariwisata Berkelanjutan di Kawasan Ekonomi Khusus Tanjung Lesung","authors":"Silla Anantasya Choirul Nisa, Taufiqurrohman","doi":"10.47467/alkharaj.v6i7.3707","DOIUrl":"https://doi.org/10.47467/alkharaj.v6i7.3707","url":null,"abstract":"This study expects to assess supportable the travel industry arrangements in the Tanjung Lesung Exceptional Financial Zone (SEZ). A literature review is the approach that is taken, and it involves gathering, analyzing, and combining data from various relevant literature sources. The outcomes demonstrate that economical the travel industry approaches in the Tanjung Lesung SEZ center around foundation improvement, natural safeguarding, and nearby local area strengthening. However, there are still some obstacles, such as a lack of infrastructure to support the project, inadequate community involvement, and issues with stakeholders' coordination. In conclusion, further efforts to improve infrastructure, the quality of facilities, community participation, and stakeholder coordination are required to achieve sustainable tourism goals in the Tanjung Lesung SEZ.This study expects to assess supportable the travel industry arrangements in the Tanjung Lesung Exceptional Financial Zone (SEZ). A literature review is the approach that is taken, and it involves gathering, analyzing, and combining data from various relevant literature sources. The outcomes demonstrate that economical the travel industry approaches in the Tanjung Lesung SEZ center around foundation improvement, natural safeguarding, and nearby local area strengthening. However, there are still some obstacles, such as a lack of infrastructure to support the project, inadequate community involvement, and issues with stakeholders' coordination. In conclusion, further efforts to improve infrastructure, the quality of facilities, community participation, and stakeholder coordination are required to achieve sustainable tourism goals in the Tanjung Lesung SEZ.","PeriodicalId":517158,"journal":{"name":"Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah","volume":"111 4","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141668071","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}
Ikke Nur Ayyatusyifa Lismiawan, Lintang Kurniawati
{"title":"Pengaruh Persepsi Pelanggan atas Kualitas Sistem Informasi Akuntansi, Harga, Promosi dan Kualitas Pelayanan terhadap Kepuasan Pelanggan pada Pengguna Jasa Aplikasi GoFood (Studi Kasus Bagi Mahasiswa Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Sur","authors":"Ikke Nur Ayyatusyifa Lismiawan, Lintang Kurniawati","doi":"10.47467/alkharaj.v6i7.3572","DOIUrl":"https://doi.org/10.47467/alkharaj.v6i7.3572","url":null,"abstract":"This research aims to analyze the influence of customer perceptions of the quality of accounting information systems, prices, promotions and service quality on customer satisfaction in GoFood Application service users. The sampling technique used in this study was purposive sampling. A total of 100 respondents have met the criteria for filling out the questionnaire. The analysis method used is multiple linear regression analysis. The results of this study provide relevant evidence that the quality of accounting information systems, prices, and promotions do not affect customer satisfaction. While service quality affects customer satisfaction.","PeriodicalId":517158,"journal":{"name":"Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah","volume":" 7","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141675986","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 Literasi Keuangan Syariah dan Islamic Branding Terhadap Keputusan Mahasiswa dalam Menggunakan Produk Perbankan Syariah: Studi Kasus pada Mahasiwa Program Studi Perbankan Syariah Umsu","authors":"Dini Erika, Siti Mujiatun","doi":"10.47467/alkharaj.v6i7.2196","DOIUrl":"https://doi.org/10.47467/alkharaj.v6i7.2196","url":null,"abstract":"This research aims to determine the influence of Sharia Financial Literacy and Islamic Branding on Students' Decisions to Use Sharia Banking Products (Case Study of Students of the UMSU Sharia Banking Study Program) both partially and simultaneously. This research approach is associative. The population is the entire UMSU Sharia Banking Student Study Program and the sample is 100 UMSU Sharia Banking Student Study Programs. Data collection techniques in this research used interview techniques, documentation studies, observations and questionnaires. The data analysis technique in this research uses Multiple Linear Regression Analysis Test, Hypothesis Test (t Test and F Test), and Coefficient of Determination. Data processing in this research used the SPSS (Statistical Package for the Social Sciences) software program version 29.00. Partially, the variable sharia financial literacy has a significant effect on students' decisions in using sharia banking products. Partially, the Islamic branding variable has a significant effect on students' decisions in using sharia banking products. Simultaneously, the variables Sharia Financial Literacy and Islamic Branding have a significant effect on students' decisions in using Sharia banking products.","PeriodicalId":517158,"journal":{"name":"Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah","volume":" 24","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141679761","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 Service Excellence dan E-Marketing terhadap Keputusan Pembelian Persewaan Alat Pesta Barokah Jaya di Sidoarjo","authors":"M. Hanafi","doi":"10.47467/alkharaj.v6i7.3609","DOIUrl":"https://doi.org/10.47467/alkharaj.v6i7.3609","url":null,"abstract":"Several factors, such as service quality and e-marketing, can influence purchasing decisions. This study examines the purchasing decisions of Barokah Jaya Sidoarjo. This study uses a descriptive quantitative approach. This study involved 99 customers of Barokah Jaya Sidoarjo from June to December 2023. However, the sample used consisted of 99 people who answered. The saturated sample method was used for sampling. Data collection was conducted through Google Form surveys featuring a range of statements rated on a Likert scale. The gathered data underwent several tests, including validity, reliability, normality, multicollinearity, heteroscedasticity tests, multiple linear regression analysis, and t-tests for individual significance. The findings indicate that service excellence has a significant influence on purchasing decisions for Barokah Jaya Sidoarjo and e-maketing has a significant influence on purchasing decisions.","PeriodicalId":517158,"journal":{"name":"Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah","volume":" 2","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141677213","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 Financial Distress, Firm Life Cycle, dan Corporate Restructuring Terhadap Nilai Perusahaan: Studi Empiris Perusahaan Infrastuktur yang Terdaftar di BEI Tahun 2020-2022","authors":"Sayyidah Alifah, Erma Rahmani, Setiawati","doi":"10.47467/alkharaj.v6i7.3410","DOIUrl":"https://doi.org/10.47467/alkharaj.v6i7.3410","url":null,"abstract":"This study aims to determine the effect of financial distress, firm life cycle, and corporate restructuring on firm value in infrastructure sector companies for the period 2020-2022. This type of research is a quantitative study that uses secondary data, namely audited financial reports and is presented in the Company's annual report. The sampling technique in this study used purposive sampling technique with a total sample of 105 data during the 2020-2022 period. The analysis used in this research is multiple linear regression analysis. The results of this study indicate that firm life cycle has an effect on firm value. while financial distress and corporate restructuring have no effect on firm value.","PeriodicalId":517158,"journal":{"name":"Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah","volume":"31 10","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141688237","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 Proses Rekrutmen dan Seleksi pada Dali Coffee Cikampek","authors":"Anastasya Maurita Febryani, Wanta, Dwi Epty Hidayaty","doi":"10.47467/alkharaj.v6i7.2609","DOIUrl":"https://doi.org/10.47467/alkharaj.v6i7.2609","url":null,"abstract":"This research illustrates that recruitment practices that only rely on internal relations without opening recruitment to the public are a phenomenon that occurs at Dali Coffee, an MSME in Karawang, West Java. This research aims to understand the recruitment and selection process carried out by Dali Coffee and identify the obstacles that arise in the process. Qualitative methods with a field research approach were used in this research. Observations were carried out to understand directly the recruitment and selection process in the field, while interviews with employees, especially store managers, provided direct insight into these practices. Apart from that, data was also obtained from internal company documents. The research results show that although Dali Coffee prioritizes internal relations in recruitment, the selection process remains strict to ensure compliance with company standards. The obstacles that arise include the risk of high tolerance for employee errors as well as challenges in maintaining the privacy and security of company information. The implications of this research provide insight into Dali Coffee's unique strategy in human resource management and offer recommendations for improving the effectiveness of employee recruitment and selection for similar companies.","PeriodicalId":517158,"journal":{"name":"Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah","volume":"53 4","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141716056","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 Analisis Fundamental dan Risiko Sistematik terhadap Harga Saham pada Pasar Modal Syariah","authors":"Robiatul Adawiyah Sinambela, Novien Rialdy","doi":"10.47467/alkharaj.v6i7.3031","DOIUrl":"https://doi.org/10.47467/alkharaj.v6i7.3031","url":null,"abstract":"The Islamic capital market has attractive investment potential for investors. Therefore, investors need to understand stock price information, including fundamental analysis (ROE, DER, EPS) and systematic risk that occurs from outside the company (beta), before deciding to buy or sell shares of a stock. The differences between theory and current phenomena are blurring further research. The formulation of the problem is to find out whether there is any influence of fundamental analysis (ROE, DER, and EPS as well as BETA systematic risk) which can influence the share price of a company. This type of research uses quantitative methods. The data used is secondary data such as company securities reports. This population includes all companies listed on the Jakarta Islamic index (JII) in 2020 - 2022. From these findings, we can conclude that in some cases only ROE and EPS affect share prices. Meanwhile, DER and systematic risk (BETA) have no effect on share prices","PeriodicalId":517158,"journal":{"name":"Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah","volume":"18 8","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141709250","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":"Dampak Hilirisasi Terhadap Pendapatan Petani Kelapa Sawit di Nagari Talang Binjai Kecamatan Silaut Kabupaten Pesisir Selatan","authors":"Anggelin Rahmadani, Megi Saputra, Nil Firdaus, Himyar Pasrizal, Annisa Elvina","doi":"10.47467/alkharaj.v6i7.2287","DOIUrl":"https://doi.org/10.47467/alkharaj.v6i7.2287","url":null,"abstract":"This research aims to analyze the impact of downstreaming on the income of oil palm farmers in Nagari Talang Binjai, Silaut District, Pesisir Selatan Regency. The main problem in this research is the extent to which palm oil downstreaming helps increase the income of oil palm farmers in Nagari Talang Binjai, Silaut District, Pesisir Selatan Regency. This type of research is field research with a qualitative approach. The data analysis technique used is Miles and Huberman which includes reduction, presentation and drawing conclusions. The results of this research found that the downstreaming of palm oil stabilized the selling price of palm oil to farmers. Which can help stabilize the income of oil palm farmers in Nagari Talang Binjai, Silaut District, Pesisir Selatan Regency. Moreover, the European Union is boycotting palm oil commodities and their derivatives produced in Indonesia. After discussion, the Indonesian government must continue to carry out research regarding downstream palm oil and increase its costs. This is so that scientists can immediately produce one hundred percent vegetable energy, whether in the form of diesel or fuel, even in other forms of vegetable energy. After that, mass production of every vegetable energy product from palm oil will be carried out as soon as possible. Due to economic threats from abroad in the form of boycotts, reducing imports and planting oil palm, several countries have begun to implement them. By downstreaming palm oil, Indonesia will become a developed and strong country, and can bring prosperity to its people, especially oil palm farmers in Nagari Talang Binjai, Silaut District, Pesisir Selatan Regency.","PeriodicalId":517158,"journal":{"name":"Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah","volume":"43 11","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141715092","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 Literasi Keuangan Syariah, Penggunaan Shopee Paylater dan Lifestyle Terhadap Perilaku Konsumtif: Studi Kasus pada Mahasiswa Program Studi Perbankan Syariah UMSU","authors":"Putri Ayu Lestari, Khairunnisa","doi":"10.47467/alkharaj.v6i7.2210","DOIUrl":"https://doi.org/10.47467/alkharaj.v6i7.2210","url":null,"abstract":"This research was conducted with the aim of finding out the influence of sharia financial literacy, use of shopee paylater, lifestyle on the consumptive behavior of students in the UMSU Sharia Banking Study Program. The type of approach used is quantitative with an associative type of research. The research population was 190 UMSU Sharia Banking Study Program students, while the sample used was 130 respondents who were the research sample. This research uses Purposive Sampling technique. The data used is primary data and the data collection technique uses a questionnaire via Google Form. The variables used are the independent variables in the form of financial literacy, use of Shopee Paylater and also Lifestyle, while the dependent variable is consumer behavior. The data analysis technique used in this research uses Multiple Linear Regression Test, Hypothesis Test (t Test and F Test), and Coefficient of Determination. Data processing in this research used SPSS (Statistical Package For The Social Sciences) version 29.00 (2024). Based on the research results, it shows that Sharia Financial Literacy has a positive but not significant influence on student consumptive behavior. Using Shopee Paylater has a positive and significant influence on student consumptive behavior. And Lifestyle has a positive and significant effect on student consumption behavior.","PeriodicalId":517158,"journal":{"name":"Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah","volume":"10 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141690574","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}