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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 1,173 Documents
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Gold Futures Price Dynamics Study in the United States M. Ghazi Algifari; Taufik Chaidir
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.v8i2.9887

Abstract

Gold is one of the investment instruments that has an important role as a hedge asset in the midst of global economic uncertainty. The development of financial markets and increasing global volatility have made gold futures an increasingly actively traded instrument, especially in the United States market. This study aims to analyze the influence of the US dollar index, the United States stock market index (S&P 500), the Federal Reserve's interest rate, United States inflation, and world crude oil prices on the movement of world gold prices. This study uses monthly time series data for the period January 2010 to December 2025 with a quantitative approach. The analysis method used is the Error Correction Model (ECM) to identify long-term and short-term relationships between variables. The results of the study show that in the long term there is a cointegration relationship between macroeconomic variables and world gold prices. Empirically, the S&P 500 index and world crude oil prices have a significant influence on world gold prices, while the US dollar index, the Fed's interest rate, and US inflation do not show a statistically significant influence. Meanwhile, in the short term, all independent variables do not have a significant effect on world gold prices, but significant and negative Error Correction Term (ECT) values indicate a process of adjustment towards long-term equilibrium. These findings imply that world gold price movements are more influenced by the dynamics of financial markets and the energy sector than by conventional monetary variables, so it is important for investors and market participants to consider these factors in their investment decisions for gold futures.
The Mechanism of Free Cash Flow and Financial Distress on Earnings Management Practices with Profitability as a Moderation Variable Arief Prayogo; Lilis Ardini
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.v8i2.9937

Abstract

This study examines the effect of free cash flow and financial distress on earnings management in energy sector companies listed on the Indonesia Stock Exchange (IDX) during 2020–2024. It also analyzes the role of profitability as a moderating variable that may strengthen or weaken the relationship between free cash flow, financial distress, and earnings management. This research uses a quantitative approach with secondary data obtained from companies' annual reports published by the IDX. The sample was selected using purposive sampling from companies that consistently published financial statements during the research period. Earnings management was measured using the Modified Jones Model through discretionary accruals, and the data were analyzed using multiple linear regression with a moderating interaction test. The results indicate that free cash flow and financial distress have a positive and significant effect on earnings management. Furthermore, profitability weakens the effect of free cash flow and financial distress on earnings management, indicating that higher profitability can reduce the tendency of management to manipulate financial information
The Effect of Financial Performance on Stock Prices in Telecommunication Companies Listed on the IDX Andi Awalia Ramadhani; Darman; Juliana Kadang; Suryadi Samudra
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.v8i2.9991

Abstract

This study aims to find out and analyze the influence of financial performance on the stock price of telecommunication companies listed on the IDX. This type of research is quantitative. The population in this study is the financial statements of telecommunication companies on the IDX which amount to 18 companies. The analysis technique used is multiple linear regression analysis. The results of this study show that financial performance variables  have a significant effect on the stock prices of telecommunication companies listed on the IDX. The current ratio partially has a significant effect on the share price of telecommunication companies listed on the IDX,  the debt to equity ratio partially has a significant effect on the share price of telecommunication companies listed on the IDX,  return on equity partially has a significant effect on the share price of telecommunication companies listed on the IDX and total asset turnover partially has a significant effect on the share price of telecommunication companies listed on the IDX
The Effect of Service Quality, Price and Consumer Buying Interest on Customer Satisfaction at Evi Marbau Cosmetic Store Uges Febriani
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.v8i2.10026

Abstract

This study aims to determine the effect of service quality, price, and purchase intention on customer satisfaction at the Evi Marbau Cosmetics Store. This study used a quantitative approach with a survey method. The study population was customers who had visited the Evi Marbau Cosmetics Store, with an average of 120 customers per week. The research sample was determined using the Slovin formula with a 5% margin of error, resulting in 93 respondents. Data collection was conducted through a questionnaire using a Likert scale. Data analysis used multiple linear regression with partial tests (t-test), simultaneous tests (F-test), and validity and reliability tests using SPSS. The results showed that service quality, price, and purchase intention partially had a significant effect on customer satisfaction. Simultaneously, these three variables also significantly influenced customer satisfaction at the Evi Marbau Cosmetics Store. The results of the validity and reliability tests indicated that all statement items were valid and the research instrument was reliable. Therefore, improving service quality, setting appropriate prices, and increasing consumer purchase intention can improve customer satisfaction
The Effect of Independence, Task Complexity, Audit Experience, and Objectivity on Audit Judgment in Public Accounting Firm in Medan City Yusnita Sari Sianipar; Sepayana Br Sitepu; Sylvia Setiawan; Enda Noviyanti Simorangkir; Dina Anggriani
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.v8i2.10067

Abstract

This research looks at how auditors' independence, job difficulty, audit experience, and fairness affect their ability to make good audit decisions in Medan City public accounting firms (KAP). It comes from the urgent need to maintain audit quality so that financial records stay honest and reliable, especially in the business world, which is getting harder and more complicated all the time. The goal is to find out how much these things really affect how audit decisions are made. The method used is quantitative, and it involves polling 60 inspectors from two registered KAPs in Medan. The theories are tested with multiple regression analysis. The results show that auditors' fairness and independence have a big, positive effect on their audit judgment (with p-values below 0.05). while task difficulty actually has a negative effect, and audit experience even strengthens the positive influences of the other factors. Ultimately, the study concludes that boosting auditor independence and objectivity is crucial for optimizing audit decisions. The recommendations for KAPs are to prioritize ethics training programs and the development of auditors' work experience.
Perception and Interest of the Muslim Younger Generation in Sharia Stock Investment: A Qualitative Study on Students in Bandar Lampung Fathul Amin; Ruslaini; Ulil Albab; Elsa Cahyani
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.v8i2.10069

Abstract

This study aims to analyze the perception and interest of the young generation of Muslims, especially students, towards sharia stock investment in Bandar Lampung City. This study uses a qualitative approach with a phenomenological design to understand students' experiences and subjective meanings. Data was collected through in-depth interviews with 30 active students from UIN Raden Intan Lampung, University of Muhammadiyah Lampung, and IIB Darmajaya who were selected using purposive sampling techniques, and analyzed with interactive models through data reduction, data presentation, and conclusion drawn. The results of the study show that students have a positive perception of sharia stocks as investment instruments that are halal, legal, and in accordance with Islamic principles, but have not been fully followed by investment actions. This gap is influenced by limited financial literacy, high risk perception, and lack of practical assistance. Students' investment interests are influenced by internal factors such as religious values, knowledge, and future motivations, as well as external factors such as the academic and social environment.
Technical Analysis of Sharia Stock Prices Using Moving Average and Relative Strength Index: Evidence from the Jakarta Islamic Index Rahmat Ramadhan; Efi Sarifudin; Dede Sudirja
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.v8i2.10072

Abstract

This study aims to analyze the influence of technical indicators on Sharia stock price movements in the Jakarta Islamic Index (JII). The research employs a quantitative approach using secondary data derived from historical stock prices of companies listed in the Jakarta Islamic Index. The sample consists of 10 Sharia-compliant companies, selected through purposive sampling, with a total of 141 observations during the period January 2024 to May 2025. The independent variables used in this study are the 20-day Moving Average (MA20) and the 14-day Relative Strength Index (RSI14), while stock price is used as the dependent variable. Multiple linear regression analysis is applied to examine the influence of the technical indicators on stock price movements. The results show that the Moving Average variable has a positive and significant effect on stock prices, with a regression coefficient of 1.007, a t-value of 215.090, and a significance level of 0.000. In contrast, the Relative Strength Index does not significantly influence stock prices, as indicated by a t-value of 0.486 and a significance level of 0.633. The simultaneous test indicates that the model is statistically significant with an F-value of 291.623. The coefficient of determination (R² = 0.999) shows that the independent variables explain 99.9% of the variation in Sharia stock prices. These findings suggest that the Moving Average indicator can serve as an effective technical analysis tool for predicting Sharia stock price trends in the Indonesian Islamic capital market.
Determinants of Purchase Intention and Purchasing Decisions of Halal Products: The Role of Online Shopping, Taglines, and Social Media Marketing Eko Budi Satoto
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.v8i2.10085

Abstract

Research aims: This study aims to analyse the influence of online shopping, taglines and social media marketing on purchase intention and purchasing decisions. Design/Methodology/Approach: Statistical analysis was conducted using SEM techniques, with testing performed using Smart PLS version 3.0. Research findings: Digital marketplaces and promotional epithets exert no discernible sway over consumers' acquisitive predispositions, whilst social networking ecosystems demonstrably shape them. Acquisitive predispositions consequentially bear upon procurement comportment; nonetheless, digital marketplaces, promotional epithets, and social networking apparatuses independently yield negligible bearing on such comportment. Acquisitive predispositions intercede between social networking ecosystems and procurement resolutions; contrarily, this intermediary capacity is forfeited when concerning digital marketplaces and promotional epithets. Theoretical Contribution/Originality: The distinctiveness of this enquiry resides in the deployment of acquisitive predisposition as an interceding variable. Practitioners/Policy Implications: This enquiry is anticipated to augment and broaden perspicacity, enlightenment, conceptions, and erudition, particularly concerning the determinants that can sway consumptive acquisitive resolutions. Research Limitations/Implications: The specimen in this enquiry is circumscribed to patrons who possess an Instagram account.
The Influence of Work-Life Balance and Emotional Intelligence on Employee Engagement through Job Satisfaction as an Intervening Variable in the Textile Industry Breliana Rasita; Eneng Wiliana
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.v8i2.10110

Abstract

This research explores the role of work-life balance and emotional intelligence in shaping employee engagement, while also considering the mediating function of job satisfaction. Adopting a quantitative approach, data were collected through questionnaires distributed to 147 production employees in an Indonesian textile company. The analysis was conducted using Partial Least Squares–Structural Equation Modeling (PLS-SEM) with the support of SmartPLS 4 software. The findings reveal that both work-life balance and emotional intelligence contribute significantly to enhancing job satisfaction and employee engagement. Furthermore, job satisfaction is found to partially mediate the relationship between these variables, indicating that improvements in work-life balance and emotional intelligence can indirectly strengthen employee engagement through increased satisfaction. These results underline the importance of organizational efforts to promote a healthier balance between professional and personal life, alongside the development of employees’ emotional capabilities. Such initiatives can foster more positive work attitudes and higher engagement levels. Future research is encouraged to incorporate additional organizational and psychological variables, as well as to examine these relationships across diverse industry settings.
Audit Fees, Auditor Specialization, Time Budget Pressure, and KAP Sizes on Audit Quality Galuh Chandra Rheisyta Putri; Bestari Dwi Handayani
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.v8i2.10126

Abstract

Using KAP sizes as a moderating variable, this study attempts to examine the impact of audit fees, auditor specialisation, and time-budget pressure on audit quality. This study analyzes secondary data from annual reports of companies listed on the Indonesia Stock Exchange (IDX) from 2022 to 2024, using a quantitative approach. The purposively selected sample includes 38 companies with 114 data points. Moderated regression analysis (MRA) was conducted using SPSS 26. The results indicate that audit quality is not influenced by audit fees, auditor specialization, or time-budget constraints. Furthermore, the relationship between audit quality and these independent variables remains unaffected by KAP sizes. The results indicate that other components, such as compliance with audit standards, auditor independence, and the quality control system of the Public Accounting Firm, have a greater influence on audit quality.

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