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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
 102   103   104   105   106 
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): 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.v8i2.9932

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.
The Influence of Entrepreneurial Motivation, Innovation on Business Sustainability Moderated by Limited Resources in MSMEs in Bulukumba Regency Aslinda Anwar; Ismail Rasulong; Muchriady Muchran; Dg Maklassa; Andi Mappatompo
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.v8i2.9947

Abstract

This study aims to analyze the influence of entrepreneurial motivation and innovation on business sustainability and to examine the moderating role of limited resources in Micro, Small, and Medium Enterprises (MSMEs) in Bulukumba Regency. This research employs a quantitative approach by distributing questionnaires to MSME actors in Bulukumba Regency. The analysis focuses on the relationships between entrepreneurial motivation, innovation, and business sustainability, with limited resources tested as a moderating variable. The findings indicate that entrepreneurial motivation does not have a significant effect on business sustainability, suggesting that psychological motivation alone is insufficient without adequate technical and financial competencies. In contrast, innovation has a positive and significant effect on business sustainability, highlighting the importance of creativity and product adaptation in maintaining competitive advantage. Furthermore, the moderating analysis shows that limited resources do not moderate the relationship between entrepreneurial motivation and business sustainability. However, limited resources significantly weaken the influence of innovation on business sustainability, indicating that constraints in capital, technology, and human resources hinder the effectiveness of innovative strategies. These findings imply that strengthening innovation capabilities is essential for MSME sustainability. Therefore, MSME actors are encouraged to improve managerial literacy, optimize the use of digital technology, and enhance collaborative networks among business actors to overcome resource limitations and strengthen collective business resilience.
The Role of Tax Modernization in Mediating the Relationship Between Tax Literacy and Tax Compliance of the Millennial Generation Putri, Fifi; Imarotus Suaidah; Siti Isnaniati
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.v8i2.9976

Abstract

One of the key components in the tax system's efficiency and the long-term viability of government income is tax compliance. Taxpayer compliance is influenced by cognitive factors such as knowledge of tax laws and procedures, as well as by law enforcement and oversight measures. Tax compliance in the millennial taxpayer cohort is associated with tax literacy and taxpayer interaction with the tax administration system, which has undergone a technology-based revolution. The purpose of this study is to examine the impact of tax literacy on tax compliance and the role of tax modernization in mediating this association among millennial taxpayers. The study uses a quantitative approach with a survey method of 101 individual millennial taxpayers in Kediri City who have Taxpayer Identification Numbers and meet their tax obligations. The Sobel Test was used in conjunction with linear regression and mediation analysis to analyze the data. With an explanatory power of 54.4%, the study's findings demonstrate that tax literacy has a favorable and substantial impact on tax compliance. Tax literacy also has a beneficial and noteworthy impact on tax reform, accounting for 51.2% of the explanation. The multiple regression analysis shows that tax literacy and tax modernization, taken together, account for 56.2% of tax compliance. According to the Sobel test, tax literacy and tax compliance are partially mediated by tax modernization. Millennials' tax compliance, as evidenced by their adoption and use of the improved tax management system, appears to be impacted by their understanding of taxation
Examining Value Co-Creation as Moderator in Brand Image and Loyalty Relationship in Halal Cosmetics conny; Juharsah; Dzulfikri Azis Muthalib; Harmiaty Bahar
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.v8i2.9978

Abstract

This study examines the influence of customer experience and value co-creation on customer loyalty, with brand image as a mediating and moderating variable. It hypothesizes that both factors positively affect loyalty directly and indirectly through brand image. Methods: A quantitative survey was conducted with 350 Wardah cosmetic users selected through purposive sampling. Data were collected via an online questionnaire using a 5-point Likert scale. Variables include customer experience, value co-creation, brand image, and customer loyalty. Data were analyzed using PLS-SEM with SmartPLS. Results: Findings show that customer experience significantly influences brand image, and brand image significantly affects customer loyalty. Value co-creation also has a direct positive effect on customer loyalty. Brand image mediates the relationship between customer experience and customer loyalty and moderates the effect of value co-creation on customer loyalty by strengthening it. ImplicationsCompanies should enhance customer experience and promote value co-creation to strengthen brand image and loyalty. Future research should apply longitudinal designs and include additional variables to improve generalizability and deepen insights into customer behavior dynamics
The Influence of Sharia Values on Sustainability Interest in Partnering in Sharia MLM Ghoni, Abdul; Jauhari, Muhammad Sofwan
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.v8i2.9994

Abstract

This study aims to formulate a comprehensive Sharia-based construction of multi-level marketing (MLM) systems grounded in halal products within the framework of Islamic economic law. Triggered by the rapid growth of the global halal economy and the massive expansion of MLM in Indonesia, the research responds to the tension between strong normative guidelines especially DSN-MUI Fatwa No. 75/DSN-MUI/VII/2009 on Sharia tiered direct selling and the frequent emergence of money game–like practices under Sharia labels. Using a qualitative normative-juridical approach and library research, this study analyzes primary sources (Qur’an, hadith, fiqh muamalah, DSN-MUI fatwa, and Indonesian MLM regulations) and secondary empirical studies on Sharia MLM cases such as PayTren, K-LINK Syariah, and Tiens Syariah. The analysis proceeds through normative-descriptive mapping of Sharia principles, structural comparison between the PLBS framework and actual MLM designs, critical assessment using usul al-fiqh and maqasid al-shariah, and constructive model building. The findings show, first, that DSN-MUI Fatwa No. 75/2009 already provides a robust normative framework that centers on real halal products, sales-based commissions, prohibition of pyramid schemes, price fairness, and ethical marketing. Second, there is a consistent gap between this framework and field practice: compensation systems still allow significant passive income for uplines without proportional sales effort, recruitment narratives overshadow genuine product distribution, and pricing and promotion patterns often verge on gharar, maysir, riba, and zulm. Third, empirical evidence indicates that substantive implementation of Sharia principles positively affects MLM performance, suggesting that rigorous compliance is commercially viable. The study concludes by proposing that a Sharia-compliant MLM system based on halal products must integrate three inseparable dimensions: a clear fiqh- and fatwa-based normative foundation, detailed operational design of network and compensation structures that structurally minimize exploitation, and effective governance and supervision to ensure ethical consistency at distributor level. This integrated construction is expected to serve as a normative and practical reference for regulators, Sharia boards, and halal-based MLM entrepreneurs
Regional Government Strategy in Improving Tourism Management to Increase Community Income in Namalatu Beach and Latuhalat Village Leisure Beach Terinathe, Kenny Harold; Erly Leiwakabessy; Jopie Tamtelahitu
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.v8i2.10000

Abstract

This study aims to analyze the local government's strategy in improving tourism management to increase community income in Namalatu Beach and Latuhalat Village Leisure Beach. Research problems include low community capacity to take advantage of tourism economic opportunities, limited supporting facilities, lack of optimal coordination between the government and the community, and weak tourism promotion. The research uses a qualitative approach with data collection techniques in the form of interviews, observations, and documentation. The research informants consisted of the village government, the Tourism Office, tourism managers, and local business actors. The results of the study show that local government strategies have been carried out through facility development, community empowerment, and regulatory support, but they have not run optimally due to limited training, uneven community participation, and not yet optimal digital marketing. The concept of Community-Based Tourism has not been applied comprehensively so that the economic impact on the community is still fluctuating and depends on the tourist visit season. The conclusion of the study shows that strengthening government and community collaboration, increasing human resource capacity, developing digital promotions, and sustainable tourism management are key factors in increasing community income. It is suggested that local governments improve training programs, improve tourism facilities, and build an integrated community-based management system
Strategies For Optimizing Corporate Income Tax In Sharia Cooperatives Husain, Lutfhi; Siti Aminah; Puji Rahayu
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.v8i2.10038

Abstract

This study aims to analyze corporate income tax optimization strategies in Sharia cooperatives through fiscal reconciliation, utilization of tax incentives under Article 31E, and the treatment of zakat. The research employs a qualitative case study approach using financial statement data of KSPPS An Nahl Berkah Jatim for the 2024 fiscal year, complemented by limited interviews with cooperative management. Data were analyzed using fiscal reconciliation techniques, tax calculation simulations, Effective Tax Rate (ETR) analysis, and a fiscal sensitivity model. The results indicate that the cooperative successfully optimized its tax burden, reflected in an Effective Tax Rate (ETR) of 14.81%, which is lower than the statutory tax rate of 22%. The application of Article 31E incentives and accurate fiscal adjustments contributed to this efficiency. Furthermore, simulation results show that treating zakat as a deductible expense reduces tax payable and improves tax efficiency. However, the absence of standardized zakat allocation and documentation limits the full utilization of these tax benefits. The findings imply that tax optimization in Sharia cooperatives is influenced not only by regulatory compliance but also by internal governance, particularly in managing Islamic social finance instruments such as zakat. This study contributes to the integration of tax planning and Islamic finance and provides practical implications for cooperatives and policymakers.
The Effect of Tax Treaties on Foreign Investment Receipts in Indonesia Lutfi, Novanda; Puji Rahayu; Moch.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.v8i2.10042

Abstract

The purpose of this study is to assess how the Tax Treaty (x) affects Indonesia's (Y) foreign investment receipts. All countries that have a Tax Treaty or double tax avoidance agreement with Indonesia constitute the population of this study, and 26 countries were selected as examples using purposive sampling inclusion criteria. The direct linear analysis method was used for this study. Secondary data is used in the data collection approach of this study, namely the documentation method. Official publications from government agencies provide data, which are then entered into the data panel covering the years 2020–2024 and analyzed using IBM SPSS software. According to the findings of this study, the Tax Treaty has little impact on foreign investment in Indonesia. The regression findings, which resulted in a significance value of 0.102, which is higher than 0.05, support this conclusion. As a result, this study shows that the Tax Treaty has little influence on the movement of foreign investment into Indonesia during the study. Based on these findings, foreign investors choose to invest in Indonesia for a variety of reasons, not just because of the Tax Treaty law.
The Influence of Job Satisfaction and Career Development on Employee Performance at the Balai Office Animal, Fish and Plant Quarantine Central Sulawesi Stephani Pratiwi Tumonggi; Andi Indriani Ibrahim; Harnida Wahyuni Adda; Mohammad Ega Nugraha
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.v8i2.10076

Abstract

This study aims to analyze the influence of job satisfaction and career development on employee performance at the Animal, Fish, and Plant Quarantine Office of Central Sulawesi. The population in this study were all employees at the Animal, Fish, and Plant Quarantine Office of Central Sulawesi, totaling 59 people. The sampling technique used saturated sampling where the entire population became respondents in this study. Data were collected through questionnaires and analyzed using multiple linear regression analysis. Before testing the hypothesis, the data were tested through validity tests, reliability tests, and classical assumption tests including normality tests, multicollinearity tests, and heteroscedasticity tests. The results of the study indicate that partially job satisfaction has a significant effect on employee performance, and career development also has a significant effect on employee performance. Simultaneously, job satisfaction and career development have a significant effect on employee performance. The coefficient of determination shows that 58.8% of the variation in employee performance can be explained by job satisfaction and career development, while the rest is influenced by other factors outside the research model. The implications of this study indicate that increasing job satisfaction and implementing effective career development programs are important strategies in improving employee performance in government agencies, especially at the Animal, Fish, and Plant Quarantine Office of Central Sulawesi
The Household Income Potential Through Fish Farming In Abandoned Yard Ponds: A Case Study In Pasang Village, Enrekang Regency Bahruddin, Bahruddin; Rudy Arfah; Pidiya Aliman
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.v8i2.10084

Abstract

Fish ponds constructed by the village government in Pasang Village, Enrekang Regency, have not been optimally utilized and are largely abandoned. This study aims to analyze the potential for increasing household income through fish farming in abandoned yard ponds and to identify the supporting and inhibiting factors. A mixed methods approach, combining qualitative descriptive and quantitative analysis, was employed. Data were collected through interviews, questionnaires, and field observations conducted in Pasang Village, Maiwa District, Enrekang Regency. The findings indicate that revitalizing abandoned ponds has significant potential to enhance household income. However, several key constraints were identified, including limited capital, lack of technical knowledge in fish farming, and low community participation in sustainable pond management. Strengthening technical assistance and institutional support is essential to maximize the economic benefits of these underutilized resources.

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