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Al-Kharaj: Journal of Islamic Economic and Business
Published by Institut Agama Islam Negeri Palopo
ISSN : 2686262X     EISSN : 26859300     DOI : 10.24256/kharaj.v4i2
Core Subject : Economy,
Economics, Econometrics & Finance
Al-Kharaj, Journal of Islamic Economic and Business is peer-reviewed journal published by program studi ekonomi syariah , Institut Agama Islam Negeri (IAIN) Palopo. Al-Kharaj focus on the research of Islamic Economic and Business. The aims of this journal is to explore and develop economic related to Islamic and Business. This Journal welcomes contributions from researchers in related diciplines.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 13 Documents
 1   2 
Search results for , issue "Vol 4, No 1 (2022)" : 13 Documents clear
Studies on Transparency of Financial Statements, Management of Zakat and Attitudes of Amil and Efforts to Increase Muzakki's Trust Kautsar Riza Salman; Mujahidin Mujahidin
Al-Kharaj: Journal of Islamic Economic and Business Vol 4, No 1 (2022)
Publisher : IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (443.036 KB) | DOI: 10.24256/kharaj.v4i1.2033

Abstract

This study aims to obtain empirical evidence regarding the effect of financial statement transparency, zakat management, and amil attitudes on the level of trust of muzakki. The population used in this study is the muzakki who pay zakat through an amil institution called the Yatim Mandiri Institution. The data analysis technique was used Partial Least Square with SmartPLS version 3. The results of this study found the effect of zakat management and amil attitudes on the level of trust of muzakki, while the transparency of financial statements was not empirically proven to affect the level of trust of muzakki. Trustworthy and professional management of zakat can increase effectiveness and efficiency as well as increase the benefits of zakat for the welfare of the community so that it has a significant impact on the level of trust of muzakki towards amil zakat institutions. The attitude of amil who is always responsive and serves the best and places a priority scale in the distribution of zakat funds has proven to have a significant impact in increasing muzakki's trust in the amil zakat institution.
Pengaruh Modal, Digitalisasi Informasi dan Kreativitas terhadap Peningkatan Daya Saing Usaha Mikro Kecil Menengah di Pelabuhan Tanjung Ringgit Kota Palopo Jibria Ratna Yasir; Ilham Ilham; Kalsum Padli
Al-Kharaj: Journal of Islamic Economic and Business Vol 4, No 1 (2022)
Publisher : IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (534.261 KB) | DOI: 10.24256/kharaj.v4i1.2846

Abstract

penelitian ini bertujuan untuk mengetahu pengaruh modal, digitalisasii informasi, dan kreativitas secara parsial terhadap daya saing UMKM; untuk mengetahui pengaruh modal, teknologi informasi, dan kreativitas secara simultan terhadap daya saing UMKM. Jenis penelitian ini adalah penelitian kuantitatif. Teknik pengumpulan data dalam penelitian ini menggunakan kuesioner/angket yang disebar secara langsung kepada para pelaku usaha dengan populasi seluru pelaku usaha yang ada di Pelabuhan Tanjung Ringgit Kota Palopo. Teknik pengambilan sampel dengan sampel jenuh dimana semua populasi dijadikan sampel yaitu sebanyak 57 sampel. Analisis data yang digunakan adalah analisis regresi berganda dengan bantuan sofeware SPSS versi 22. Hasil penelitian menunjukkan bahwa variabel modal secara parsial tidak berpengaruh terhadap daya saing usaha dengan nilai thitung -1,187 < ttabel 2,00575 dan nilai signifikansi 0,241 > 0,05; variabel digitalisasi informasi secara parsial tidak berpengaruh terhadap daya saing usaha dengan nilai  thitung  1,833 < ttabel 2,00575 dan nilai signifikansi 0,072 >  0,05; variabel kreativitas secara parsial berpengaruh positif dan signifikan terhadap daya saing usaha dengan nilai thitung  3,950 > ttabel 2,00575 dan nilai signifikansi 0,000 < 0,05; dan variabel modal, digitalisasi informasi, dan kreativitas secara simultan berpengaruh secara signifikan terhadap daya saing dengan nila Fhitung 7.330 > Ftabel 2,78 dengan nilai signifikansi 0,000 < 0,05, dengan nilai koefisien determinasi (R2)sebesar 0,253
Strategi Baznas Kota Kendari Terhadap Pemberdayaan Ekonomi Usaha Mikro Di Kelurahan Bende Kota Kendari Abdul Wahid Mongkito; Mahfudz Mahfudz; Nurhasana Nurhasana
Al-Kharaj: Journal of Islamic Economic and Business Vol 4, No 1 (2022)
Publisher : IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v4i1.2852

Abstract

Penelitian ini bertujuan untuk mengetahui strategi baznas terhadap  pemberdayaan ekonomi usaha mikro di Kelurahan Bende kota Kendari. Penelitian ini merupakan jenis penelitian kualitatif dengan metode deskriptif. Data yang dikumpulkan melalui observasi, wawancara, dan dokumentasi yang dilakukan di BAZNAS Kota Kendari dan  pihak usaha mikro yang berada di Kelurahan Bende Kota Kendari. Hasil dari penelitian ini dapat disimpulkan bahwa startegi yang di lakukan BAZNAS Kota Kendari  sebagai upaya pemberdayaan ekonomi terhadap usaha mikro di Kelurahan Bende Kota Kendari yaitu dengan pengelolaan zakat secara produktif dengan adanya program bantuan ekonomi produktif yang diperuntukkan kepada usaha mikro dan adanya pembinaan dan supervisi kepada usaha mikro. Dampak dari pemberdayaan ekonomi yang di lakukan BAZNAS Kota Kendari berpengaruh terhadap peningkatan pendapatan sebagian pelaku usaha mikro di kelurahan Bende Kota Kendari, Selain itu dengan pembinaan yang berkesinambungan para mustahiq ini mampu mengelola usahanya dengan professional sehingga mampu bertahan pada memburuknya kondisi ekonomi pasca pandemi covid 19.
Pemberian Insentif, Kinerja Karyawan dan Lama Kerja (Studi Empiris pada Karyawan Oppo di Kota Palopo) Nur Ariani Aqidah
Al-Kharaj: Journal of Islamic Economic and Business Vol 4, No 1 (2022)
Publisher : IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (365.05 KB) | DOI: 10.24256/kharaj.v4i1.2919

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh pemberian insentif pada kinerja karyawan. Selain itu, penelitian ini juga menguji pengaruh moderasi dari lama kerja. Metode analisis data yang digunakan dalam penelitian ini yaitu moderated regression analysis. Dimana metode ini adalah salah satu metode regresi linier berganda yang melihat interaksi antar dua variabel independent. Adapun sampel yang digunakan berjumlah 50 orang karyawan Oppo di Kota Palopo. Hasil penelitian menunjukkan bahwa pemberian insentif berpengaruh positif signifikan terhadap kinerja karyawan. Sedangkan lama kerja tidak memoderasi pengaruh pemberian insentif pada kinerja karyawan.
Analisis Mekanisme Restrukturisasi Pada Pembiayaan Bermasalah Di Masa Pandemi Covid 19 (Studi Kasus Bank Sumut Capem Karya) Muhammad Arifullah Muhammad Arifullah
Al-Kharaj: Journal of Islamic Economic and Business Vol 4, No 1 (2022)
Publisher : IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (320.425 KB) | DOI: 10.24256/kharaj.v4i1.1883

Abstract

Penelitian ini bertujuan untuk mengetahui bagaimana mekanisme restrukturisasi pada  pembiayaan bermasalah yang difokuskan pada satu masalah yaitu bagaimana mekanisme  bank dalam restrukturisasi pembiayaan bermasalah pada masa pandemi covid. Metode yang digunakan dalam penelitian ini ialah penelitian kualitatif dengan pendekatan deskriptif. Informan pada penelitian ini terdiri dari satu informan dari Kantor Cabang Pembantu Bank Syariah Medan Sumatera Utara yaitu bagian Operasional Pembiayaan. Penelitian ini juga menggunakan data primer yang diperoleh melalui wawancara langsung dengan informan.
Financing Restructuring Effort to Handle Problem Financing During in the Pandemic Time Covid-19 at PT. Bank Sumut Syariah Kantor Cabang Pematang Siantar Fazha Alfa Said Syah
Al-Kharaj: Journal of Islamic Economic and Business Vol 4, No 1 (2022)
Publisher : IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (320.435 KB) | DOI: 10.24256/kharaj.v4i1.2133

Abstract

The covid-19 pandemic has a significant impact on all aspects of human life, especially in the economic sector. In the banking sector, the existence of lockdown rules has preventedseveral business sectors from running, as a result it is difficult for business sectors that have loans from bank to repay loans. This study aims to fine out how toimplement financing restructuring during Covid-19 pandemic at PT. Bank Sumut Syariah Kantor Cabang Pematang Siantar. This Type of research is a qualitative research based on a descriptive approach. Techniques in data collection based on observation, interview and documentation. The analysis result shows taht the implementation of the financing restructuring at  PT. Bank Sumut Syariah Kantor Cabang Pematang Siantar)
Gold Savings Products at PT. Pegadaian (PERSERO) Parepare Area (Islamic Economic Analysis) Ilham Putra Usmayani
Al-Kharaj: Journal of Islamic Economic and Business Vol 4, No 1 (2022)
Publisher : IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (394.294 KB) | DOI: 10.24256/kharaj.v4i1.3604

Abstract

The purpose of this research is to explain how the process of marketing gold savings products at PT. Pegadaian, then what is the process of the mechanism and terms of the gold savings product contract and how is the Islamic economic perception of gold savings products at PT. Pegadaian Persero in Parepare area. The results of research on gold savings products at PT. Pegadaian (Persero) Parepare Area shows that the Marketing Strategy carried out by PT. Pegadaian Persero in the Parepare area with product, price, location and marketing strategies by way of outreach and dissemination via whatsapp online. Then the service process for the Gold Savings product carried out by PT Pegadaian (Persero) is that the customer comes to the nearest pawnshop with several predetermined requirements such as submitting identification, filling out the application form provided, paying the price of the gold bar ordered (cash), paying a down payment ordered gold bars (installments), and signed the agreed transaction contract. to both sides. And gold will be received by customers after paying off installments or other administration.
The Development of Islamic Accounting and Its Relevance to the Development of the Islamic Financial Industry in Indonesia After the Covid-19 Pandemic Rozi Andrini
Al-Kharaj: Journal of Islamic Economic and Business Vol 4, No 1 (2022)
Publisher : IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (300.857 KB) | DOI: 10.24256/kharaj.v4i1.3685

Abstract

After the Covid-19 pandemic had many impacts on Indonesia, ranging from health impacts to the economy, including the Islamic finance industry. Many loss events occurred, such as payment arrears to default on the effects of Covid-19. The government has issued various policies to stimulate the economic impact. The Indonesian Institute of Accountants considers this impact on the application of Financial Accounting Standards to sharia commercial transactions in Islamic financial institutions. This paper aims to analyze the development of Islamic accounting and its relevance to the development of the Islamic finance industry after the Covid-19 pandemic. This type of research is library research (library research) by analyzing sources in the form of books, articles and regulations related to sharia accounting and the sharia finance industry. The results showed that in terms of regulations in Indonesia, sharia accounting began to be regulated in 2002 with the passing of the Financial Accounting Standards Guidelines (PSAK) No. 59 and the Indonesian Sharia Banking Accounting Guidelines (PAPSI). Then in order to be able to answer the need for accounting standards for Islamic financial institutions other than Islamic banking, PSAK 101-106 was passed in 2007, followed by the submission of draft PSAK 107-109 in 2008, and in 2018 PSAK 112 was passed which only became effective in 2021. Developments in sharia accounting are currently relevant to developments in the sharia financial industry. This is because the development of sharia accounting is heavily influenced by the development of the sharia financial industry, especially sharia banking. The financial industry whose operations are based on sharia principles must implement standardized recording, namely the sharia Financial Accounting Standard Statement (PSAK) stipulated by the Sharia Accounting Board of the Indonesian Accountants Association (DSAS-IAI). After the Covid-19 pandemic, IAI continued to accommodate accounting interests for the Islamic finance industry. Beginning of 2020 PSAK 102: Accounting for Murabahah (revised 2019), ISAK 101: Recognition of Tangible Murabahah Income Without Significant Risk Related to Ownership of Inventory and ISAK 102: Impairment of Murabahah Receivables takes effect in early 2020. DSAS-IAI decided to provide guidance on implementationincurred loss model in ISAK 102 regarding the impact of the covid-19 pandemic. It is hoped that this paper can contribute to the analysis of the development of Islamic accounting and its relevance to the development of the Islamic finance industry after the Covid-19 pandemic.
Type of endorser and media modality in halal cosmetic advertising on Instagram Fitriah Dwi Susilowati; Sri Abidah Suryaningsih; Khusnul Fikriyah; Wulan Santikawati Ulfa
Al-Kharaj: Journal of Islamic Economic and Business Vol 4, No 1 (2022)
Publisher : IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (474.747 KB) | DOI: 10.24256/kharaj.v4i1.3689

Abstract

The purpose of this study is to investigate the difference in consumer attitude toward brand and advertising, and purchase intention when consumers encounter halal cosmetic advertising on Instagram using different types of endorsers and presentation modalities. The halal industry is increasingly experiencing rapid development, including in the halal cosmetic industry. Halal cosmetics is starting to be liked by young people. To reach the young segment of the market, halal cosmetics use social media such as Instagram to do marketing. An experiment design was conducted involving 132 undergraduate students. The data analysis method used was MANOVA. The results of this study indicate that the use of influencers is more effective in generating positive consumer attitudes compared to celebrity endorsers. Halal cosmetic marketers who advertise on Instagram want to make consumers pay more attention to the advertisements posted by these marketers and not scroll to other feeds, it is suggested that they use influencer endorsers and rich modality strategies in their advertisements. This research has novelty in providing an overview of marketing halal products on social media, especially on Instagram
The Influence of Perception of The Quality of The Charter Bus Fleet And Perception of Travel Service Quality Towards Customer Decision To Use PO Nabaru Jasa Trans Tourism Bus Service in Semarang City Bagus Yunianto Wibowo
Al-Kharaj: Journal of Islamic Economic and Business Vol 4, No 1 (2022)
Publisher : IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (461.775 KB) | DOI: 10.24256/kharaj.v4i1.3741

Abstract

AbstractThe purpose of this research is to analyze the influence of perception of tourism bus fleet quality (X1) and perception of the quality of travel services (X2) on customer decision (Y) using Nabaru Jasa Trans tourism bus company in Semarang City. The methods of data collecting was conducted by observation and questionnaire. The questionnaire used semantic differential numeric scale with 10 rating score. The sampling technique used was saturated sampling or census with a total of 100 respondents. The analysis methods used were validity test, reliability test, descriptive analysis, normality test, multicollinearity test, heterokedasticity test, linearity test, multiple linear regression analysis, t test, F test, and coefficient of determination. The result of this research shows that perceived bus service quality and perceived travel quality simultaneosly influences significantly on customer decision to use Nabaru Jasa Trans tourism bus company in Semarang City.  Keyword: Tourism Buses, Travel Services, Customer Decision

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