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All Journal Al-Kharaj: Journal of Islamic Economic and Business JURNAL ECONOMINA Economics and Business Journal Islamic Financial And Accounting Review Jurnal Bersama Ilmu Ekonomi
Rezki Fani
Institut Agama Islam Negeri Parepare
Economics, Econometrics & Finance

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Implementasi Prinsip Syariah dalam Pengelolaan UMKM Kuliner (Studi Kasus Cafe Hiray Kota Parepare) Sri Indah Wahyuni; Sri Shifwa Surastri; Nurfadillah Ramadhani Yusuf; Nurul Hikmah; Rezki Fani
Jurnal Bersama Ilmu Ekonomi (EKONOM) Vol. 2 No. 1 (2026): Februari 2026
Publisher : Yayasan Literasi Sains Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55123/ekonom.v2i1.402

Abstract

This study aims to analyze the sharia business management practices of the Hiray Cafe MSME operating in Parepare City. Hiray Cafe is known as a popular cafe among various groups due to its affordable prices, good product quality, and aesthetic and comfortable atmosphere. This study highlights the application of sharia principles through the provision of halal food and beverage products, the use of ingredients in accordance with Islamic law, and attention to employee religious aspects such as maintaining discipline in performing the five daily prayers. Hiray's business structure includes a division of roles from the owner, manager, HRD, to operational divisions such as baristas, pastry, kitchen, and waiters, which helps work effectiveness and coordination at the MSME scale. The marketing management system utilizes social media such as Instagram, TikTok, WhatsApp, and collaboration with courier partners to expand digital market reach. In addition, a business culture that emphasizes product quality, personalized service, halal certification, and a comfortable atmosphere are key values in business management. The analysis shows that Hiray Cafe has consistently implemented elements of Sharia business management, particularly in halal certification, service ethics, and honest and professional relationships with customers and partners. These findings can serve as a reference for other MSMEs in developing relevant and competitive Sharia-based business models in the digital era.
Enhancing Educational Relevance and Graduate Employability through the Penta Helix Collaboration Model: A Strategic Approach for Promoting IAIN Parepare An Ras Try Astuti; Rezki Fani
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 2 (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.v8i2.10171

Abstract

In the context of rapid technological disruption and evolving labor market demands, higher education institutions must ensure that their curricula and programs remain relevant while enhancing graduate employability. This study examines the application of the Penta Helix collaboration model—integrating government, academia, industry, media, and community—as a strategic framework for promoting IAIN Parepare and improving workforce readiness. Employing a sequential exploratory mixed-methods design, qualitative data were collected through interviews, observations, and document analysis, followed by quantitative validation using Structural Equation Modeling–Partial Least Squares (SEM-PLS). Findings indicate that structured collaboration among Penta Helix stakeholders significantly enhances educational relevance, provides practical learning opportunities, and strengthens alumni competencies, particularly through internships, digital skill development, and adaptive curricula. Government support, industry engagement, and media-driven promotion play pivotal roles in increasing institutional visibility and bridging the gap between academic preparation and labor market requirements. While challenges remain, including uneven stakeholder participation and skill gaps in digital competencies, the study demonstrates that synergistic Penta Helix collaboration fosters graduate employability, institutional branding, and social engagement. The results offer practical implications for Islamic higher education institutions seeking to integrate multi-stakeholder strategies and highlight opportunities for future research on longitudinal impacts and digital innovation in graduate readiness
The Influence Of Lifestyle And Self-Control On The Consumptive Behavior Of Shopee Paylater Users In Context of Shariah Accounting Principles Sri Muliyani Ramli; Rezki Fani; Andi Bahri S; Trian Fisman Adisaputra
Economics and Business Journal (ECBIS) Vol. 4 No. 3 (2026): March
Publisher : PT. Maju Malaqbi Makkarana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ecbis.v4i3.325

Abstract

This study is motivated by the rapid development of digital financial services, particularly Shopee PayLater, which has the potential to increase consumerist behaviour among students. This phenomenon requires examination not only from economic and psychological perspectives, but also from the perspective of Islamic accounting, which emphasises balance and control over consumption. This study aims to analyse the influence of lifestyle and self-control on the consumer behaviour of Shopee PayLater users and to test the role of Islamic accounting principles as a moderating variable. This study employs a quantitative approach. Data were collected via a Likert-scale questionnaire distributed to students and analysed using Partial Least Squares-based Structural Equation Modelling (SEM-PLS) with the SmartPLS application version 4.1.1.6. The results indicate that lifestyle has a positive and significant influence on consumer behaviour, whilst self-control does not have a significant influence. Sharia accounting principles have a direct and significant influence on consumptive behaviour, but are unable to moderate the relationship between lifestyle or self-control and consumptive behaviour. These findings suggest that consumer behaviour is influenced more by external factors such as lifestyle and the convenience of digital services than by internal factors within the individual, and indicate that Sharia values have not yet been fully integrated into everyday life.
THE INFLUENCE OF MOTIVATION AND COST CONSTRAINTS ON STUDENTS’ INTENTION TO PURSUE PROFESSIONAL ACCOUNTING EDUCATION : EVIDENCE FROM SHARIA ACCOUNTING STUDENTS AT IAIN PAREPARE Nur fasli; Rezki Fani; Muzdalifah Muhammadun; indrayani
Islamic Financial And Accounting Review Vol. 4 No. 2 (2026): Islamic Financial And Accounting Review
Publisher : Institut Agama Islam Negeri Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35905/ifar.v4i2.16983

Abstract

This study aims to examine the influence of motivation and financial constraints on the interest of students in the Sharia Accounting Study Program at IAIN Parepare in pursuing Professional Accounting Education (PPAk). The study focuses on students’ intention to continue professional accounting education as a pathway toard becoming professional accountants. This research employs a quantitative approach using primary data collected through a questionnaire with a Likert scale. The population consists of Sharia Accounting students at IAIN Parepare from the 2022–2024 cohorts. Based on the predetermined criteria and outlier testing, a total of 119 respondents were included in the final sample. The data were analysed using multiple linear regression with SPSS. The findings indicate that motivation and financial constraints simultaneously influence students’ intention to pursue Professional Accounting Education. Interestingly, this study reveals that financial constraints have a positive effect on students’ interest. Rather than being perceived solely as a barrier, higher educational costs are considered by students as an indicator of quality, reputation, and professional value (price–quality association). This finding provides a broader perspective on the Theory of Planned Behavior (TPB) by demonstrating that perceived behavioural control factors, such as cost considerations, may not always negatively affect intention when accompanied by strong career motivation. The findings highlight the importance of strengthening student motivation and improving access to professional accounting education, particularly within the context of Sharia Accounting education.
THE INFLUENCE OF COST OF GOODS SOLD (COGS) DETERMINATION AND DISTRIBUTION PATTERNS ON THE SELLING PRICE OF FISHERMEN’S CATCHES Nurul Shafika; Rezki Fani
Islamic Financial And Accounting Review Vol. 4 No. 2 (2026): Islamic Financial And Accounting Review
Publisher : Institut Agama Islam Negeri Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35905/ifar.v4i2.18146

Abstract

This study aims to analyze the effect of Cost of Goods Sold (COGS) determination and distribution patterns on the selling price of fishermen’s catches in Kajuangin Hamlet, Lembang District, Pinrang Regency. This research employs a descriptive quantitative approach with a field research design. The population consists of 56 fishermen registered as holders of e-KUSUKA cards, with a sample of 49 respondents selected through simple random sampling using the Slovin formula. Data were collected through a Likert-scale questionnaire (1–5), observation, and documentation. The data were analyzed using instrument testing, classical assumption testing, and multiple linear regression analysis with the assistance of SPSS. The results indicate that, partially, COGS (Sig. = 0.195) and distribution patterns (Sig. = 0.283) do not have a significant effect on fishermen’s selling prices. Similarly, the simultaneous test shows that COGS and distribution patterns do not significantly influence selling prices (Sig. = 0.391), with an explanatory contribution (R²) of only 4%, while the remaining 96% is influenced by other factors outside the research model, such as market conditions, catch volume, and consumer demand. These findings indicate that the selling price of fishermen’s catches in Pinrang Regency is not primarily determined by COGS calculation and distribution patterns, but is more strongly influenced by external market factors, including price fluctuations, supply conditions, and consumer demand.
Analisis Dampak Pengaruh Keberadaan E-Commerce terhadap Pedagang Konvensional di Situbondo Rezki Fani; Indriani Safira
JURNAL ECONOMINA Vol. 3 No. 1 (2024): JURNAL ECONOMINA, Januari 2024
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi 45 Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/economina.v3i1.1145

Abstract

Penelitian ini bertujuan untuk menyelidiki dan menganalisis dampak pengaruh keberadaan e-commerce terhadap pedagang konvensional di Situbondo yang biasanya menjalankan bisnis mereka di toko oflline yang harus bersaing dengan pelaku bisnis e-commerce yang dapat menjangkau pasar yang lebih luas tanpa harus memiliki toko fisik. Penelitian ini menggunakan pendekatan kualitatif dengan menggunakan metode penelitian observasi dan wawancara. Penelitian ini akan menggali sejauh mana perkembangan e-commerce telah mempengaruhi model bisnis pedagang konvensional, termasuk penurunan atau peningkatan dalam penjualan, perubahan dalam perilaku konsumen, dan strategi yang di adopsi oleh pedagang konvensional untuk tetap bersainng di era digital. Hasil penelitian ini diharapkan mampu memberikan wawasan  serta gambaran yang lebih luas tentang transformasi bisnis dalam konteks global yang semakin terhubung dengan adanya digitalisasi.
Co-Authors An Ras Try Astuti Andi Bahri S indrayani Indriani Safira Muzdalifah Muhammadun Nur fasli Nurfadillah Ramadhani Yusuf Nurul Hikmah Nurul Shafika Sri Indah Wahyuni Sri Muliyani Ramli Sri Shifwa Surastri Trian Fisman Adisaputra