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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 1,062 Documents
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The The Influence of Digital Payment Usage and Understanding of Islamic Financial Literacy on Consumer Behavior With Self-Control as A Moderating Variable: - Nurlatifah Umi Oktafiani; Efi Syarifudin; Sulaeman Jajuli
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

Abstract

The presence of increasingly widespread internet networks and rapid technological developments have brought changes to people's consumption patterns. This development opens up opportunities for innovation in digital financial technology, such as digital payments. Digital payment is a payment system that offers a variety of conveniences to society, especially for the millennial generation and generation Z, where this generation grew up amidst the development of information technology. It is now hoped that the ease of obtaining adult information will make it easier for the younger generation to access and understand sharia financial literacy and to have high self-control so that they are able to respond wisely to the convenience offered by digital payments. This research aims to obtain empirical facts regarding the influence of digital payments and sharia financial literacy on the consumer behavior of the millennial generation and generation Z in Banten province with self-control as a moderating variable. This research is quantitative research with purposive sampling as the sampling method. Data was obtained by distributing questionnaires in Google form to 118 respondents. The data analysis method used is Multiple Linear Regression and Moderated Regression Analysis (MRA) with SPSS IBM Statistics 25 software. The results of this research show that the Digital Payment variable has a positive effect on the Consumptive Behavior variable. Meanwhile, the Sharia Financial Literacy variable has no significant effect on the Consumer Behavior Variable. Self-Control does not moderate the influence of Digital Payment on consumptive behavior and Self-Control also does not moderate the influence of Sharia Financial Literacy on consumptive behavior. The contribution of the influence of the Digital Payment and Sharia Financial Literacy variables to the Consumptive Behavior variable after the moderating variable (Self Control) is 14.5%, the remaining 85.5% is influenced by other variables not examined in this research. Keywords: digital payment, sharia financial literacy, consumer behavior, self-control, generation Z
The effect of The effect of the number of employees, profitability, business growth on the risk management system: in the Matam Clinic Triyono, Dedy; Vip Paramarta; Ayu Laili Rahmiyati
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.v8i2.8425

Abstract

Study This aim analyze influence amount employees , profitability , and growth business to system management risk at the M Eye Clinic in Blitar City . Research This use approach descriptive quantitative supported by qualitative data from interview For enrich interpretation results analysis . Test results hypothesis show that amount employees (X1), profitability (X2), and growth effort (X3) has an effect positive and significant to system management risk (Y). Significance value of each variable is 0.019 for amount employees , 0.046 for profitability , and 0.047 for growth business , all of which more small from 0.05. With thus , thirdly hypothesis study accepted in a way partial , affirmative that variables the own contribution significant in strengthen system management risks at M Eye Clinic. Keywords : Number of Employees, Profitability , Business Growth , System Management Risk , M Eye Clinic
The Role of Digital Financial Literacy in Moderating the Influence of Digital Payments on Overspending Behavior Among Generation Z in Surabaya Kaisya Dinsa Novfrida; Ira Wikartika; Fani Khoirotunisa
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.v8i2.8456

Abstract

This study aims to examine how perceived ease of use and perceived usefulness of digital payment systems influence overspending behavior among Generation Z in Surabaya, with digital financial literacy as a moderating variable. The study employed a quantitative approach using a survey method. Data were collected from 151 Generation Z respondents residing in Surabaya who actively use digital /payment systems. The data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS software to test the relationships between variables. The findings reveal that both perceived ease of use and perceived usefulness have a significant positive effect on overspending behavior. Furthermore, digital financial literacy moderates these relationships, reducing the tendency of overspending by enhancing financial awareness and self-control in digital transactions. The results highlight the importance of strengthening digital financial literacy among young consumers to ensure sustainable digital financial behavior. Policymakers, fintech firms, and educators can use these findings to design educational programs that promote responsible financial habits, supporting broader economic stability and inclusive digital growth.
Mangroves as a Pillar of the Blue Economy: Potential and Challenges in Climate Change Mitigation Ajeng Faizah Nijma Ilma; Zakaria, Rinny Apriliany; Tri Wahyu Yuliani; Anandhiya Intan Prabandari
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.v8i2.8631

Abstract

The significant increase in carbon dioxide emissions in Indonesia poses a major threat to the sustainability of natural ecosystems and the economic resilience of coastal communities. In response to this threat, the concept of the blue economy emerged as an approach that balances economic growth and ecosystem conservation. One of the important climate change mitigation efforts is the planting and cultivation of mangroves, which are known to have a high capacity to absorb and store carbon. This study aims to identify the potential and challenges of mangrove management in supporting the blue economy and climate change mitigation, with a focus on Kebumen Regency, Indonesia. Using quantitative approaches and Structural Equation Modeling (SEM-PLS), this study analyzes public perceptions of environmental sustainability, financial motivation, governance, community participation, cultural and social values, as well as environmental risks and their impact on people's intentions to support the blue economy. The results show that perceptions of environmental sustainability, financial motivation, and social culture have a significant influence on the intention to support the blue economy, but these influences are limited to contexts involving complex institutional and management factors. The intention to support the blue economy turns out to have a negative effect on blue economy outcomes, such as the quality of life of coastal communities and the preservation of coastal ecosystems, which shows that there are structural obstacles and uncertainties that need to be overcome to achieve more optimal results. This study suggests the importance of integrating economic, social, and environmental aspects in sustainable blue economy-based mangrove management.
The Effect of Time Management on the Academic Achievement of Students Working in Tana Toraja Regency Nurlela; Chrismesi Pagiu; Rati Pundissing
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.v8i2.9249

Abstract

This study aims to analyze the effect of time management on the academic achievement of students who work in Tana Toraja Regency. This study uses a quantitative approach with a simple regression analysis method. The population in this study is the number of students who work while studying in Tana Toraja Regency, with the sampling technique using the lemeshow formula with a maximum estimate of 5%. Data were collected through questionnaires distributed to respondents and analyzed using SPSS Version 23 data processing. The results of the study indicate that time management has a positive and significant effect on the academic achievement of students who work with the results of the t-test calculation on the time management variable t count> t table with a value of 11.267> 1.985. This means that the better the student's ability to manage time, the higher the academic achievement achieved.
Analysis of the Characteristics of Customers Experiencing Non-Performing Loans (NPL) Using a Data Mining Approach (Case Study at PT. Pegadaian (Persero) Makale Branch Service Unit) Sylventer Iven; Marchelin; Elisabet Pali
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.v8i2.9392

Abstract

Non Performing Loan, Customer Characteristics, Data Mining, Clustering, Pawnshops
The Influence of Social Media Influencers, Tourist Attractions, and Social Media Marketing on Travel Decisions with Visiting Intention as an Intervening Variable Anindya; Lilik Wahyudi
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.v8i2.9440

Abstract

Solo, or better known as Surakarta, is one of the cities rich in history and culture in Indonesia. This city is not only home to various cultural heritages, but also an attractive tourist destination for domestic and international tourists. The purpose of this study is to determine the influence of social media influencers, tourist attractions, and social media marketing on tourist visit decisions, with interest in visiting as an intervening variable. The research method used is quantitative with SMARTPLS software. The results of the study concluded that there is a significant positive influence of social media influencers on visit decisions. There is no influence between tourist attractions and visit decisions. There is an influence between social media marketing and visit decisions. There is no influence between interest in visiting and visit decisions. Interest in visiting cannot mediate the relationship between social media influencers and visit decisions. Also, interest in visiting cannot mediate the relationship between tourist attractions and visit decisions, and interest in visiting cannot mediate the relationship between social media marketing and visit decisions.
The Influence of Motivation on Cultural Tourism in Kampung Batik Laweyan Septian; Wisnu Untoro
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.v8i2.9442

Abstract

Kampung Batik Laweyan in Surakarta is one of the oldest batik centers in Indonesia, which has developed since the 16th century during the Pajang Kingdom. The peak of Laweyan's glory occurred in the early 20th century until around 1970, when this area became the largest batik production and trade center in Solo. However, since around 1970, Laweyan's glory began to decline. The entry of printed batik and batik-patterned textiles produced in bulk, especially from abroad, caused written batik and Laweyan stamps to lose competition in terms of price and production volume. The process of making traditional batik that takes a long time is not able to match the efficiency of modern industry. As a result, many batik businesses in Laweyan went out of business, the next generation was reluctant to continue the family business, and batik making activities in this village stagnated for almost three decades. The decline marks the end of Laweyan's glory era as the center of the pure batik industry, as well as a turning point for the transformation of Laweyan in the next era as a batik village based on cultural heritage and tourism. This study aims to examine the influence of motivation on various aspects of cultural tourism experience in Kampung Batik Laweyan, with a focus on tourists from the general public. With a quantitative approach through a questionnaire survey based on a 5-point Likert scale, this study involved visitors over 18 years old who were selected by purposive sampling technique. The variables tested included authenticity/authenticity, education, entertainment, hedonism, customer engagement, customer satisfaction, and motivation. The analysis was carried out using regression and mediation tests to test the relationship between variables. The results of the research are expected to enrich the literature of cultural tourism and provide practical recommendations in improving the experience and satisfaction of visitors to Kampung Batik Laweyan.
The Influence of Green Investment, Environmental Disclosure, and Good Corporate Governance on the Financial Performance of Mining Companies in Indonesia Uul Ukhudiah; Zaenal Arifin
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.v8i2.9443

Abstract

This study aims to analyze the influence of Green Investment and Environmental Disclosure and Good Corporate Governance on the financial performance of companies as measured using Return on Asset (ROA) and Return on Shares in mining companies listed on the Indonesia Stock Exchange during the period 2019-2024. The background of this research is based on the increasing attention to sustainability and environmental management issues in the mining sector which has a significant impact on the environment and has the potential to affect the company's financial performance. This study uses a quantitative approach with a panel data regression analysis method. The research sample consisted of 21 companies obtained through purposive sampling techniques with data sourced from annual financial statements, company sustainability reports and OWN ratings. The results of the study show that Green Investment does not have a significant effect on the company's financial performance, both as measured by Return on Asset (ROA) and Return on Shares. Environmental Disclosure has a positive and significant effect on ROA, but does not have a significant effect on Stock Return. Meanwhile, Good Corporate Governance did not show a significant influence on ROA or Share Return. These findings indicate that sustainability and corporate governance practices have more impact on a company's internal financial performance than on the capital market response in the short term, particularly in the mining sector.
Do Green Accounting Practices And Environmental Performance Enhance Firm Value ? Evidence From Profitability As A Moderating Factor (A Case Study Of Manufacturing Companies Listed on the Indonesia Stock Exchange, 2020–2024) Nurhaliza, Vega; Vicky Dzaky Cahaya Putra
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

Abstract

This study aims to analyze the influence of Green Accounting and Environmental Performance on Company Value with Profitability as a moderation variable. The study uses a quantitative approach with a causal-associative design. The research sample consisted of 16 manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2020–2024, which were selected using the purposive sampling method so that 80 observational data were obtained. Green Accounting is measured through environmental cost disclosure, environmental performance is measured using PROPER ratings, profitability is measured by Net Profit Margin (NPM), and company value is measured using Tobin's Q. Data analysis is performed using multiple linear regression and Moderated Regression Analysis (MRA) with the help of IBM SPSS version 27. The results of the study show that Green Accounting has a positive but insignificant effect on the company's value while environmental performance has a negative and significant effect on the company's value. In addition, profitability has no significant effect on the company's value. The results of the moderation test show that profitability is not able to moderate the influence of Green Accounting and environmental performance on company value. These findings indicate that the company's sustainability practices have not been fully responded to by the Indonesian capital market as a factor that increases the company's value. This research supports the theory of legitimacy, which states that companies' efforts to gain social legitimacy have not always been followed by an increase in the company's value.

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