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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 1,090 Documents
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Application of Government Accounting Standards and Internal Control System to the Quality of Local Government Financial Statements with Human Resources Quality as a Moderation Variable (case study on Bangkinang Hospital) Syah, Pirman; Desti Monika Uli. S2; Dessy Kumala Dewi; Rani Munika; Helmiati
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.v8i2.9225

Abstract

This study aims to determine the effect of the implementation of Government Accounting Standards, internal control systems, and the quality of human resources on the quality of financial statements at the Bangkinang Regional General Hospital (RSUD). Sampling was carried out using a saturated sampling method with a total of 38 respondents who were employees of the finance department of Bangkinang Hospital. The data used is primary data obtained through the distribution of questionnaires to respondents. Data was collected through a questionnaire and analyzed using the Partial Least Square (PLS) method. The results of the study show that the quality of human resources has a positive and significant effect on the quality of local government financial statements. Meanwhile, the implementation of Government Accounting Standards and Internal Control Systems does not have a significant direct effect on the quality of financial statements. The results of the moderation variable test showed that the quality of human resources was able to moderate the effect of the implementation of Government Accounting Standards on the quality of financial statements, but was unable to moderate the influence of the Internal Control System on the quality of financial statements. These findings indicate that the quality of local government financial statements is not only determined by the existence of standards and systems, but also depends on the competence of the apparatus as the main implementer of financial management. This research is expected to make a theoretical contribution to the development of public sector accounting studies and become a practical consideration for local governments in an effort to improve the quality of financial statements through strengthening the quality of human resources.
The Influence Of Principal Leadership In Improving Teacher Performance Through Motivation At Smpn Pasangkayu District choiriah; Muhammad Rusydi; Ahmad AC
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.v8i2.9601

Abstract

This study aims to analyze the influence of principal leadership on teacher performance through work motivation at public junior high schools in Pasangkayu Regency. The approach used was quantitative, with data collected through questionnaires distributed to 100 teachers from four schools: Public Junior High School 1 Pasangkayu, Public Junior High School 1 Bambalamotu, Public Junior High School 1 Bambaira, and Public Junior High School 4 Pasangkayu. Data analysis was conducted using the Structural Equation Modeling (SEM) method to test the direct and indirect effects between variables. The results of the study indicate that principal leadership has a positive and significant effect on teacher work motivation. Work motivation also has a positive and significant effect on teacher performance. Furthermore, principal leadership does not have a direct positive and significant effect on teacher performance, but it does have a positive and significant effect through work motivation as a mediating variable. These findings emphasize the importance of implementing a leadership style that supports, trains, and provides trust to teachers to improve their motivation and performance
The Effect Of Productive Zakat Fund Distribution On Improving Community Welfare Through Laz Dompet Dhuafa In Serang City Sholahuddin; M. Sulaeman Jajuli
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.v8i2.9691

Abstract

This study aims to analyze the influence of the distribution of productive zakat funds on improving community welfare through the Dompet Dhuafa Zakat Institution (LAZ) in Serang City. Zakat is not only understood as an individual religious obligation, but also as a socio-economic instrument that plays a role in equalizing welfare and alleviating poverty. The study uses a descriptive method with a qualitative approach through observation, interviews, and documentation techniques, and is analyzed using the stages of data reduction, data presentation, and conclusion verification. The results show that the distribution of productive zakat in the form of business capital, mentoring, and training can increase the economic capacity of mustahik, strengthen production assets, and foster the independence of micro-enterprises. In addition to its economic impact, productive zakat also fosters business ethics, financial discipline, and social solidarity among beneficiaries. Although limited funds cause assistance to be partial, the integration of non-zakat funding sources such as infaq and sadaqah is an effective strategy in expanding the program's reach. With planned and data-driven institutional management, productive zakat has been proven to contribute to the socio-economic transformation of mustahik from recipients to potential zakat givers, thus functioning as a holistic and sustainable development instrument.
Stock Valuation of IDX ESG Leaders Constituents and Its Implications for Sustainable Economic Development in Indonesia (2020–2024) Rizky Pratomo, Judandi; Huzaini, Moh.; Bai’ul Hak, Muhamad
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.v8i2.9791

Abstract

This study assesses the fairness of stock prices for issuers that consistently remained constituents of the IDX ESG Leaders (ESGL) during 2020-2024 and examines indications of an ESG premium. The method applies relative valuation based on five-year averages of Price-to-Earnings (P/E) and Price-to-Book Value (P/B). Fair value is estimated as the five-year average P/E multiplied by the latest EPS and the five-year average P/B multiplied by the latest BVPS, then consolidated as the base scenario. The sample comprises 17 issuers with normalized official data. The results show that all issuers are classified as undervalued under the base scenario, indicating multiple compressions and no systematic ESG premium. The findings confirm the usefulness of a concise, transparent, and replicable five-year P/E-P/B framework, while highlighting the need to standardize ESG-financial linkages and strengthen historical multiple data infrastructure. ESG issuers contribute to structural transformation through energy efficiency, low-carbon innovation, and stronger governance that enhances competitiveness and attracts sustainable financing. This study is descriptive and point-in-time; further research is recommended to add non-ESG benchmarks, extend the horizon, and explore alternative multiples.
The Effect of Obedience and Self-Efficacy Pressure on Audit Judgment with Religiosity as a Moderation Variable (Study at BPK Maluku Province) Alexander Rivan Gaspersz; Dwi Haryanti; Paul Usmany; Christina Sososutiksno; Jefry Gasperz
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.v8i2.9949

Abstract

This study aims to analyze the influence of obedience pressure and self-efficacy on audit judgment with religiosity as a moderation variable in auditors at the Maluku Provincial Financial Audit Agency (BPK). The phenomenon of weak audit judgment often arises due to high obedience pressure, low auditor self-efficacy, and lack of religiosity value in the professional decision-making process. This study uses a quantitative approach with a survey method. Data was collected through a questionnaire distributed to BPK auditors in Maluku Province, then analyzed using moderation regression. The results of the study are expected to strengthen the theory of audit judgment by showing that the pressure of obedience decreases the quality of audit judgment, while self-efficacy and religiosity strengthen the ethical decision of auditors. This research has implications for improving the development of ethics, religiosity, and professionalism of auditors within state financial audit institutions.
Audit Knowledge, Self-Efficacy, and Career Motivation on Career Interest as a Public Accountant with Job Market Perception as a Moderating Variable Nur Khoirotun Nasihah; Isnaini Anniswati Rosyida; Masyhadi
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.v8i2.9977

Abstract

Although public accountants play a strategic role in maintaining financial transparency in Indonesia, their number is limited to around 2000 active people in the middle of KAP increasing from 472 in 2023 to 500 in 2026. This study analyzes the influence of audit knowledge, self-efficacy, and career motivation on accounting students' interest in pursuing a career as a public accountant with job market perception as a moderator, using an associative quantitative approach and Partial Least Squares (PLS-SEM) survey method. The population of accounting students at private universities in Lamongan Regency taking auditing courses was purposively sampled as many as 108 students (minimum fifth semester) through a five-point Likert scale questionnaire analyzed with SmartPLS 4.0 including descriptive statistics, validity/reliability tests, and bootstrapping. The results show that career motivation has a significant effect on career interest (β=0.494, p=0.004, t=2.920), while audit knowledge (β=0.150, p=0.222), self-efficacy (β=0.159, p=0.329), job market perception (β=0.056, p=0.692), and the moderating effect is not significant, the model explains 76.4% of the variance (R²=0.764). Universities need to increase career motivation through special programs to encourage public accounting interest.
The Influence Of Leadership And Work Conflict On The Performance Of Employees Of State-Owned Enterprises (Soes) Ventje Jeffry Kuhuparuw; Sherly Ferdinandus
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.v8i2.9990

Abstract

This study aims to analyze the influence of leadership and work conflict on the performance of employees of State-Owned Enterprises (SOEs). Using a quantitative approach with a survey method, this study involves employees of State-Owned Enterprises as a population. Data were collected through questionnaires and analyzed using multiple linear regression. The results of the study show that leadership has a positive and significant effect on employee performance, while work conflicts also have a significant influence on performance. Simultaneously, leadership and work conflicts affect employee performance. This research provides important implications for the management of State-Owned Enterprises in developing an effective leadership style and managing work conflicts constructively to improve organizational performance.
The The Effect Of Earnings Management On Financial Distress With Leverage As A Moderating Variable Aisah; Fauziyah; Ahmad Yani
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.v8i2.9997

Abstract

The purpose of this study is to examine how leverage functions as a moderating variable in energy sector corporations between 2021 and 2024, as well as how earnings management affects financial distress. The urgency of this research stems from the significant volatility of the energy sector, which exposes enterprises to fluctuating cash flows, increasing financial strain and elevating the risk of financial distress, particularly in the post-pandemic period. This study employs a quantitative methodology with a causal-associative design, utilizing secondary data from the annual reports of companies listed on the Indonesia Stock Exchange. Purposive sampling was used to obtain 148 firm-year observations. The data were analyzed using multiple regression, simple linear regression, and moderated regression analysis (MRA). The results show that earnings management has a significant negative effect on financial distress, indicating that effective earnings management practices reduce the likelihood of financial distress. However, leverage is found to have no significant effect on financial distress, suggesting that the stable cash flows and strong asset structures of energy companies enable them to manage their debt levels effectively. Additionally, leverage does not moderate the relationship between earnings management and financial distress. These findings indicate that, in the energy sector, earnings management plays a more important role than leverage in reducing financial distress.
The Relationship between Sustainability Reporting, Corporate Governance, and Firm Value: The Mediating Role of Financial Performance in Food and Beverage Companies Listed on the Indonesia Stock Exchange Fitriyani, Nisa; Sihono, Agus
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.v8i2.10064

Abstract

Purpose: This study examines the effect of sustainability reporting and corporate governance on firm value with financial performance as the mediator. Methods: The research sample consists of 45 data from 15 Food and Beverage companies listed on the Indonesian Stock Exchange (IDX) between 2022 and 2024. This study adopted a quantitative approach using secondary data from financial reports. Purposive sampling technique was used with Smart-PLS4 as the research statistical testing tool. Results: The test results show that sustainability reports (SR) have a positive and significant effect on firm value (Tobins’q), but do not significantly affect financial performance (ROA). Board meetings (BM), as a proxy for corporate governance, also have a positive and significant effect on firm value(Tobins’Q), but a negative and significant effect on financial performance (ROA). Financial performance (ROA) has a positive and significant effect on firm value (Tobins;Q) and is proven to significantly mediate the relationship between board meetings (BM) and firm value (Tobins’Q0, but does not significantly mediate the relationship between sustainability reports (SR) and firm value (Tobins’q). Implications: For companies, sustainability reports should be viewed as a transparent, long-term investment focused on tangible performance, supported by optimized board meetings and corporate governance. For investors, information on sustainability, governance, and financial performance is crucial for decision-making, while for regulators such as the Financial Services Authority (OJK), these findings serve as a basis for strengthening regulation, transparency, and market confidence.
Analysis of Community Economic Empowerment through Village-Owned Enterprises in Bumi Merapi Village, Baradatu District, Way Kanan Regency Yusuf, Nufi M; Finny Ligery; M Agus Mushodiq
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.v8i2.10111

Abstract

This study is motivated by the gap between the theoretical concepts of community economic empowerment and their implementation in the field through Village-Owned Enterprises (BUMDes). Although BUMDes Duta Merapi in Kampung Bumi Merapi, Baradatu District, Way Kanan Regency, has implemented various empowerment programs, unequal community participation, limited human resource capacity, and restricted access to information and capital have resulted in suboptimal empowerment outcomes. This study aims to analyze the process of community economic empowerment through BUMDes and to identify its supporting and inhibiting factors, including from the perspective of Islamic economics. This research employs a qualitative approach with a descriptive-evaluative design. Data were collected through observation, semi-structured interviews, and documentation involving informants consisting of the Village Head, BUMDes management, and community members who utilize BUMDes services. Data analysis was conducted inductively through the stages of data reduction, data display, and conclusion drawing, while data validity was ensured through source, technique, and time triangulation. The findings indicate that community empowerment is implemented through three main stages: awareness-building, capacity building, and resource utilization, followed by continuous evaluation. The results show that BUMDes Duta Merapi has improved community access to economic services, encouraged the emergence of new small businesses, and strengthened public trust in village institutions. The novelty of this study lies in the finding that empowerment effectiveness is not solely determined by economic and institutional aspects, but also by the quality of multi-channel communication, village leadership interaction, and the integration of Islamic ethical-spiritual values. Supporting factors include village government support, a clear organizational structure, and the use of digital media, while inhibiting factors include low digital literacy, limited human resource capacity, and uneven community participation. This study recommends strengthening strategic collaboration between BUMDes, local governments, Islamic financial institutions, as well as improving human resource capacity and optimizing marketing networks to enhance the sustainability of rural economic empowermen

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