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p-Index From 2021 - 2026
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All Journal Al-Kharaj: Journal of Islamic Economic and Business
Amiruddin
Universitas Islam Negeri Alauddin Makassar
Economics, Econometrics & Finance

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The Advantages of Sharia Value Added Business in Realizing the Sustainability of Traditional Enterprises in Gattareng Village Sufiani Zahra; Muhammad Wahyuddin Abdullah; Supriadi; Mukhtar Lutfi; Amiruddin
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.v8i2.9932

Abstract

This study aims to analyze the advantages of sharia value-added business in realizing the sustainability of traditional enterprises in Gattareng Village. This research employs a qualitative approach using a field study method involving traditional business actors, such as gogos sellers, banana sellers, and agricultural middlemen. The data were collected through observation, in-depth interviews, and documentation, and were then analyzed descriptively from the perspective of sharia value-added principles. The results of the study indicate that the implementation of sharia principles in traditional businesses not only generates economic value but also forms mental, social, and spiritual values that simultaneously strengthen business sustainability. Sharia value-added is manifested through honesty, fairness in pricing, transparency, social responsibility, and adherence to halal principles, which help build trust as a primary form of social capital. The integration of spiritual values, including the concept of Manunggaling Kawula Gusti, emphasizes that economic activities are understood as a form of devotion to God, giving rise to inner peace, blessings in business, and harmonious social relations. The business advantages obtained are multidimensional, encompassing financial profit, public trust, inner satisfaction, and the sustainability of business relationships. This study concludes that sharia value-added constitutes a holistic business paradigm and has the potential to serve as a foundation for the sustainability of traditional enterprises, particularly in rural areas, within the framework of a just, ethical, and sustainable Islamic economy.
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.    
Co-Authors Andi Mutmainnah Muhammad Wahyuddin Abdullah Mukhtar Lutfi Sudirman Sufiani Zahra Sumarlin Sumarlin Supriadi Syaharuddin