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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 998 Documents
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The Influence of Service Quality and Customer Value on Customer Satisfaction at PT. KONSUIL Pringsewu Area from an Islamic Economics Perspective Suntiaji Yudho Negoro; Finny Ligery; Ahmad Muklisin; Subandi
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 2 (2026): SettingsVol. 8 No. 1 (2026): All articles in this issue include authors from 3
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v8i2.9939

Abstract

The development of the electrical inspection service sector in Indonesia, particularly PT. KONSUIL as a Technical Inspection Institution issuing Electrical Operation Eligibility Certificates for electrical installations, still faces challenges in service aspects. This condition potentially reduces consumer value and user satisfaction, and creates inconsistency with Islamic economic principles. This study aims to analyze the influence of service quality and consumer value on customer satisfaction of PT. KONSUIL Pringsewu Area from an Islamic economics perspective. This research employs an explanatory quantitative approach using Partial Least Squares–Structural Equation Modeling (PLS-SEM). The population consisted of housewives who used PT. KONSUIL services, totaling 257 individuals, with a sample of 155 respondents selected through purposive sampling based on the criteria of residing in Pringsewu and having used the service at least once. Data were collected through questionnaires. The findings indicate that service quality and consumer value have a positive and significant influence on customer satisfaction, both partially and simultaneously. These results emphasize the importance of integrating service quality and consumer value in building sustainable satisfaction. Strengthening the complaint handling system, fostering a culture of trustworthiness, and implementing service differentiation strategies are key factors in improving service quality and consumer value in accordance with Islamic economic principles.
Fraud Awareness And Professional Skepticism In Detecting Fraud: Moderation Of Religiosity In Accounting Students Happy Fitria A’ yuni; Isnaini Anniswati Rosyida; Webbyani Kartikasasri
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 2 (2026): SettingsVol. 8 No. 1 (2026): All articles in this issue include authors from 3
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v8i2.9962

Abstract

Fraud detection is a critical competence for accounting professionals in preventing financial irregularities. This study examines the influence of fraud awareness and professional skepticism on fraud detection ability, with religiosity as a moderating variable. Data were collected from accounting students in Lamongan who had completed auditing courses and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results indicate that fraud awareness and professional skepticism significantly improve fraud detection ability. Religiosity also has a significant effect and moderates the relationships among variables by weakening the effect of fraud awareness while strengthening the effect of professional skepticism on fraud detection ability. These findings highlight the importance of integrating cognitive competence, professional attitudes, and ethical values in accounting education.
Love Of Money And Risk Tolerance On Investment Interest In The Digital Era With The Use Of Fintech As A Moderating Variable Agus Nur Saputra; Isnaini Anniswati Rosyida; Dewi Kusmayasari
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 2 (2026): SettingsVol. 8 No. 1 (2026): All articles in this issue include authors from 3
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v8i2.9968

Abstract

The development of digital technology in the financial sector has significantly influenced people's behavior in conducting investment activities, particularly among university students. The accessibility of investment through financial technology (fintech) platforms enables individuals to invest more easily and efficiently. However, investment interest is not only influenced by technological advancements but also by psychological factors such as love of money and risk tolerance. This study aims to analyze the influence of love of money and risk tolerance on investment interest in the digital era with the utilization of fintech as a moderating variable among accounting students in Lamongan Regency. This research employed a quantitative approach using Structural Equation Modeling based on Partial Least Square (PLS-SEM) analyzed with the SmartPLS application. The results indicate that love of money, risk tolerance, and fintech utilization have a positive and significant effect on investment interest. Furthermore, fintech utilization is proven to moderate the relationship between love of money and investment interest as well as the relationship between risk tolerance and investment interest. These findings suggest that psychological factors and the utilization of financial technology play an important role in increasing students' investment interest in the digital era.
The Influence of Transformational Leadership, Work Motivation and Organizational Commitment on the Performance of State Junior High School Teachers in Jambi City Dina Novita; Supian Ramli; K.A. Rahman
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 2 (2026): SettingsVol. 8 No. 1 (2026): All articles in this issue include authors from 3
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v8i2.10033

Abstract

This study aims to analyze the influence of principals' transformational leadership on work motivation, organizational commitment, and teacher performance, as well as the influence of work motivation and organizational commitment on the performance of teachers at public junior high schools in Jambi City. This research employed a quantitative approach using a survey method. The population consisted of 217 teachers from four public junior high schools in Jambi City, selected using a purposive sampling technique. The data were analyzed using Structural Equation Modeling–Partial Least Square (SEM-PLS). The results indicate that transformational leadership has a significant effect on teachers' work motivation with a coefficient value of 0.498, a t-statistic of 6.152, and a p-value of 0.000. Transformational leadership also has a significant effect on teacher performance with a coefficient value of 0.156, a t-statistic of 2.186, and a p-value of 0.029. In addition, transformational leadership significantly affects organizational commitment with a coefficient value of 0.338, a t-statistic of 5.261, and a p-value of 0.000. Furthermore, work motivation has a significant effect on teacher performance with a coefficient value of 0.174, a t-statistic of 3.023, and a p-value of 0.003, and it also significantly affects organizational commitment with a coefficient value of 0.381, a t-statistic of 7.400, and a p-value of 0.000. Organizational commitment also has a significant effect on teacher performance with a coefficient value of 0.476, a t-statistic of 7.450, and a p-value of 0.000. The coefficient of determination (R²) shows that transformational leadership explains 24.8% of the variance in work motivation, 38.8% of organizational commitment, and 47.8% of teacher performance. The findings indicate that principals' transformational leadership plays an important role in improving teachers' work motivation, organizational commitment, and performance. In addition, work motivation and organizational commitment are proven to be important factors in enhancing teacher performance in public junior high schools in Jambi City.
Credit Risk Management Analysis at PNM Mekar, Bumiratu Nuban District, Lampung Regency Ainun Farichah; Finny Ligery; Ahmad Mukhlishin
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 2 (2026): SettingsVol. 8 No. 1 (2026): All articles in this issue include authors from 3
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v8i2.10051

Abstract

This study aims to analyze the credit risk management strategies implemented by PNM Mekaar in Bumi Ratu Nuban District, Central Lampung Regency, and to examine their relevance to Islamic economic values. The background of this research stems from the high risk of non-performing loans (NPL) in microfinance institutions, which can potentially disrupt institutional stability and the sustainability of community empowerment programs. The study employs a descriptive qualitative approach, with data collected through in-depth interviews with management, field staff, and clients, supported by observation and documentation. The findings indicate that credit risk management strategies at PNM Mekaar are carried out through a group responsibility system, weekly monitoring, business mentoring, and credit restructuring for clients experiencing financial difficulties. These strategies are relatively effective in reducing non-performing loans, although challenges remain, including low financial literacy, limited field facilitators, and external economic factors. From the perspective of Islamic economics, these practices align with the concepts of dhaman jama’i (collective guarantee), hisbah (social oversight), al-amanah (trustworthiness), and the principle of leniency for debtors as prescribed in the Qur’an. The study concludes that credit risk management at PNM Mekaar not only serves to maintain institutional soundness but also reflects the values of justice, solidarity, and the objectives of maqashid sharia in protecting wealth (hifdz al-mal) and enhancing community welfare. These findings are expected to provide practical contributions for PNM Mekaar in strengthening risk mitigation strategies and academic contributions to the literature on credit risk management in microfinance institutions from an Islamic perspective
Analysis Of Shariah Economic Value Implementation And Its Implications On The Local Economy Study Of Bumdes In Gedung Harapan Village, Penawar Aji, Tulang Bawang Muhammad Rizqi Muzakki; Didik Kusno Aji Nugroho; Ahmad Mukhlishin; Subandi
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 2 (2026): SettingsVol. 8 No. 1 (2026): All articles in this issue include authors from 3
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v8i2.10053

Abstract

This research is motivated by the transformation of BUMDes Mekar Gemilang which revitalized its governance by integrating sharia values after experiencing failure in its savings and loan unit. This study aims to analyze the implementation of sharia values in the aspects of institutional governance, financing, business activities, and profit distribution at BUMDes Mekar Gemilang, as well as its implications for the local economy in Gedung Harapan Village, Penawar Aji District, Tulang Bawang Regency. This research employs a qualitative method with a descriptive approach. Data collection techniques were carried out through in-depth interviews, observation, and documentation. To ensure data validity, this study used source triangulation and technique triangulation. Data analysis was conducted through data reduction, data display, and conclusion drawing. The results show that: first, the implementation of sharia economic values at BUMDes Mekar Gemilang is comprehensively applied in the institutional aspect through the principles of trust (amanah) and deliberation (syura), in the financing aspect through a riba-free system with prudent capital management, in the business activity aspect through catfish farming that meets the halalan thayyiban principle, and in the profit distribution aspect through justice ('adl) by implementing an agreed profit-sharing system and a 5% social program for the poor. Second, the implementation of these sharia values has positive implications for the local economy, namely increasing community income through opportunities to buy and sell fresh fish, as well as absorbing part-time workers from economically disadvantaged groups through an inclusive rotating harvest system. This study concludes that the consistent application of sharia values in BUMDes management can create transparent, accountable, and socially just governance while making a real contribution to improving the economic welfare of the people of Gedung Harapan Village.
A Maqashid Shariah Review of the Fish Feed Debt Practice at CV Surya Pelangi, East Lampung Rohmad Hidayatulloh; Finny Ligery; Ahmad Mukhlishin
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 2 (2026): SettingsVol. 8 No. 1 (2026): All articles in this issue include authors from 3
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v8i2.10088

Abstract

This study aims to analyze the practice of fish feed debt transactions carried out by CV Surya Pelangi in East Lampung from the perspective of Maqashid Sharia. The debt system implemented by the company allows farmers to obtain feed on credit and make payments after harvest; however, the harvest must be sold back to the company at a price determined unilaterally. This condition is presumed to create an imbalance in economic relations and weaken the farmers’ bargaining position. This research uses a qualitative method with a case study approach. Data were collected through interviews, observations, and documentation, then analyzed descriptively through data reduction, data presentation, and conclusion drawing. The results of this study indicate that the practice of fish feed debt transactions at CV Surya Pelangi is carried out in a simple, flexible, and trust-based manner, without interest or collateral, using oral agreements supported by transparent administrative records. From the perspective of maqashid shari’ah, this practice reflects the principles of hifzh al-din, hifzh al-nafs, hifzh al-‘aql, hifzh al-nasl, and hifzh al-mal through fairness, transparency, and protection from usury and exploitation, although there are still weaknesses in the formal contract aspect and potential psychological pressure. The impacts are multidimensional, including improving access to capital and business sustainability, as well as strengthening social relationships, but also potentially creating economic vulnerability, thus requiring further refinement to optimize farmers’ welfare. This study concludes that the practice of fish feed debt at CV Surya Pelangi is conducted in a simple, flexible, and trust-based manner, with oral agreements and transparent record-keeping, without interest, penalties, or collateral. In general, this practice is in line with maqashid shari’ah principles as it is free from riba, gharar, and fraud, and has a positive impact on business sustainability and farmers’ social relationships. However, improvements are still needed, particularly in formalizing contracts to enhance legal certainty
Dividend Policy from the Perspective of Ownership and Governance: An Empirical Study in the Construction Sector Ryo Setyadi; Fitriasuri
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 2 (2026): SettingsVol. 8 No. 1 (2026): All articles in this issue include authors from 3
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v8i2.10114

Abstract

This study investigates the determinants of dividend policy from the perspective of ownership structure and corporate governance in the construction sector listed on the Indonesia Stock Exchange during 2018–2023. The research aims to analyze the effects of public ownership, debt policy, asset growth, and the proportion of independent commissioners on dividend policy. Employing a quantitative explanatory approach, the population consists of 29 construction companies, with purposive sampling resulting in 5 companies consistently distributing dividends over six years, yielding 30 observations. Data were collected through documentation of audited financial statements and analyzed using multiple regression with SPSS, including classical assumption tests. The results reveal that debt policy and asset growth have a significant negative effect, while independent commissioners have a significant positive effect on dividend policy. Public ownership does not significantly influence dividend policy. The study concludes that internal factors, especially capital structure and governance, are crucial in shaping dividend policy, while external factors remain a limitation. Future research should expand the sample and include macroeconomic variables for broader generalization

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