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Teacher Certification Allowance in Islamic Economic Perspective Rosmawati; Abustani Ilyas; Syaharuddin; Rahmawati Muin
INTERNATIONAL JOURNAL OF ECONOMICS, MANAGEMENT, BUSINESS, AND SOCIAL SCIENCE (IJEMBIS) Vol. 2 No. 1 (2022): January 2022
Publisher : CV ODIS

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Abstract

This study examines the process of obtaining teacher certification allowance, the implementation of certification allowances for the teacher, and the implications of teacher certification allowances from an Islamic economics view. The study followed a qualitative-descriptive research method with the researcher as the main instrument. The selection of the research sample was through the purposive sampling technique. Data were obtained through observation, interviews, and documentation which were then analyzed using interaction analysis techniques. There are three main findings in this study. First, teacher certification allowance was obtained through three channels: the education path with the Direct Provision of Educator Certificates (PSPL), the teacher functional path with the portfolio (PF), and the PLPG and PPG training pathways. Second, the implementation of teacher certification allowances in the perspective of Islamic economics, in general, has gone according to expectations. However, the essential goal of the certification program, namely increasing teacher competence, was secondary to some teachers. Third, teachers who receive certification allowances did not think that the income earned was entirely for themselves; some are for individual, family needs, and in the manner for Allah
Strengthening Fraud Prevention in Islamic Banks: The Roles of Islamic Corporate Governance, Sharia Compliance, and Internal Control Andi Mutmainnah; Amiruddin; Sudirman; Syaharuddin; Sumarlin
Al-Kharaj: Journal of Islamic Economic and Business Vol. 7 No. 4 (2025): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v7i4.8202

Abstract

This study aims to examine the influence of Islamic Corporate Governance (ICG) and Sharia Compliance on fraud prevention with Internal Control as a moderating variable in Islamic Commercial Banks in Indonesia for the period 2016 to 2024. This study uses a quantitative approach with 90 observations from 10 banks selected through a purposive sampling method. Sharia Compliance is measured using two proxies, namely the Islamic Income Ratio (IsIR) and the Profit Sharing Ratio (PSR). Data were obtained from annual reports, financial statements, and Good Corporate Governance (GCG) reports, then analyzed by Moderated Regression Analysis (MRA) using E Views 12 software. The results show that ICG has a negative but insignificant effect on fraud prevention, IsIR has a significant positive effect, and PSR has a significant negative effect. The moderating role of Internal Control produces varying findings, namely insignificant in the relationship between ICG and fraud, significant negative in the relationship between IsIR and fraud, and significant positive in the relationship between PSR and fraud. The novelty of this research lies in its comprehensive approach, integrating governance, sharia compliance, and internal control into the analysis of fraud prevention in Islamic banking. The results provide theoretical contributions to the literature on sharia governance and provide practical input for Islamic banking in strengthening transparency, accountability, and risk management.    
Religiosity as a Moderator in the Relationship between Lifestyle, Digital Promotion, and Impulsive Buying of Generation Z Muslims in Palopo City: A Sharia Economic Perspective Jesika Saputri; Sudirman; Idris Parakkasi; Syaharuddin; Sumarlin
Al-Kharaj: Journal of Islamic Economic and Business Vol. 7 No. 4 (2025): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v7i4.8205

Abstract

This study aims to analyze the influence of lifestyle and digital promotions on impulsive buying behavior among Generation Z Muslims in Palopo City, with religiosity as a moderating variable. This study uses a quantitative research type with an explanatory approach. Data were obtained by distributing questionnaires to 115 Generation Z Muslim respondents in Palopo City selected using a purposive sampling technique. Data analysis was conducted using SmartPLS software version 4.11.4 through the Partial Least Square (PLS) method to test validity, reliability, structural model, and research hypotheses. The results showed that each lifestyle and digital promotion variable had a positive and significant effect on impulsive buying. However, religiosity was not proven to moderate the influence of lifestyle or digital promotions on impulsive buying. This finding indicates a gap between the level of understanding of religiosity and consumption practices that still tend to be impulsive. Theoretically, this study strengthens the Stimulus–Organism–Response (SOR) study, while practically emphasizes the importance of financial literacy and digital literacy so that Generation Z can manage consumption behavior in accordance with the principles of simplicity in Islam. Kata Kunci: gaya hidup, promosi digital, impulsive buying, religiusitas, Generasi Z
The moderating role of Al-Falah values in the effect of digital marketing and product innovation on the competitive advantage of micro, small, and medium enterprises in Sinjai Regency selmiana salam; Sudriman; Syaharuddin; Supriadi; Kamaruddin Arsyad
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 1 (2026): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v8i1.9018

Abstract

This study aims to examine the effects of digital marketing adaptation and product innovation on the competitive advantage of micro, small, and medium enterprises (MSMEs) in Sinjai Regency, Indonesia, and to investigate the moderating role of Al-Falah values. A quantitative approach was employed using a survey method involving 220 MSME owners. Data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with SmartPLS 4.0. The results indicate that digital marketing adaptation has a positive and significant effect on competitive advantage (β = 0.215; p < 0.05), while product innovation shows a stronger positive effect (β = 0.355; p < 0.05). Al-Falah values also have a positive and significant direct effect on competitive advantage (β = 0.325; p < 0.05). The structural model demonstrates strong predictive power, with an R² value of 0.712, indicating that 71.2% of the variance in competitive advantage is explained by the proposed model. However, the moderating effects of Al-Falah values on the relationship between digital marketing adaptation and competitive advantage (β = −0.014; p > 0.05), as well as between product innovation and competitive advantage (β = −0.020; p > 0.05), are not statistically significant. These findings suggest that digital marketing adaptation and product innovation independently enhance MSMEs’ competitive advantage, while Al-Falah values primarily function as an ethical foundation rather than a reinforcing moderator. This study contributes to the literature by integrating Islamic ethical values into a digital competitiveness framework and offers practical implications for strengthening sustainable MSME competitiveness.