cover
Contact Name
Mujahidin
Contact Email
mujahidin@iainpalopo.ac.id
Phone
+6281243481878
Journal Mail Official
al-kharaj@iainpalopo.ac.id
Editorial Address
Jl. Bitti, Blandai Kota Palopo
Location
Kota palopo,
Sulawesi selatan
INDONESIA
Al-Kharaj: Journal of Islamic Economic and Business
ISSN : 2686262X     EISSN : 26859300     DOI : 10.24256/kharaj.v4i2
Core Subject : Economy,
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.
Articles 1,173 Documents
The Influence of Employer Attractiveness and Job Characteristics on Intention to Apply Among Generation Z Jobseekers in East Java: Organizational Reputation as a Mediating Variable (A Survey of LinkedIn Users): The Influence of Employer Attractiveness and Job Characteristics on Intention to Apply Among Generation Z Jobseekers in East Java: Organizational Reputation as a Mediating Variable (A Survey of LinkedIn Users) Erlisa Viviantika Putri; Dewie Tri Wijayati Wardoyo; Anang Kistyanto
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.v8i2.11030

Abstract

Purpose: This study aims to examine the influence of Employer Attractiveness and Job Characteristics on Intention to Apply among Generation Z jobseekers in East Java, Indonesia, with Organizational Reputation as a mediating variable. The research tests seven hypotheses to understand both direct and indirect effects of these variables on job application intentions. Methods: A quantitative survey approach was employed, targeting 100 Generation Z individuals with active LinkedIn accounts. Data were collected using structured questionnaires adapted from previous studies. Partial Least Squares Structural Equation Modeling (PLS-SEM) was used to analyze the data, including measurement model evaluation (outer loading, AVE, reliability), structural model assessment (path coefficients, R²), and bootstrapping procedures for hypothesis testing. Results: The findings indicate that Employer Attractiveness directly and positively influences Intention to Apply, while Job Characteristics has no direct effect. Both variables significantly influence Intention to Apply indirectly through Organizational Reputation. Organizational Reputation also directly and positively affects Intention to Apply. The measurement and structural models demonstrated adequate validity, reliability, and goodness of fit. Implications: The study highlights the importance of employer branding, organizational reputation, and meaningful job design in attracting Generation Z talent. Organizations can leverage these insights to improve recruitment strategies and strengthen their reputation among young professionals. Future research is encouraged to explore other mediating factors and test the model in different regions or industries.
The Effect Of Profitability, Liquidity And Capital Structure On Company Value With Gcg As A Moderating Variable In The Fnb Sector Melly Engely; Hadi Santoso
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.v8i2.11037

Abstract

This study examines the influence of profitability, liquidity, and capital structure, with GCG as a moderating variable. The focus of this study is on food and beverage companies listed on the Indonesia Stock Exchange (IDX) between 2020 and 2024. This study uses a quantitative method based on panel data with the Eviews 13 tool. Profitability is measured using Return on Assets (ROA), liquidity using the Current Ratio (CR), capital structure using the Debt to Earnings Ratio (DER), and firm value using Price to Book Value (PBV), and GCG using Independent Commissioners (KI). The test results reveal that profitability and capital structure have a positive impact on increasing firm value, while liquidity tends to decrease it. Interestingly, the use of GCG moderates the relationship between liquidity and firm value. However, GCG does not moderate the relationship between profitability and firm value or the relationship between capital structure and firm value.
The Influence of Managerial Decisions, Ethical Orientation, and Locus of Control on Whistleblowing Intentions in Preventing Fraud in MSMEs Fanny Evanda Fachruddin; Novi Darmayanti; Isnaini Anniswati Rosyida
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.v8i2.11053

Abstract

The primary purpose of this study is to analyze the impact of managerial decisions, ethical orientation, and locus of control on whistleblowing intentions in preventing fraud in MSMEs in Bojonegoro Regency. This studi is grounded in a quantitative methodology, with data collection carried out through a structured survey. The data sources' firsthand information was gathered using a set of questionnaire items directed at the respondents to MSMEs owners and employees involved in operational activities in Bojonegoro Regency. A non-probability sampling method, specifically purposive sampling, resulted in a total of 103 participants who met the research criteria. Data processing and analysis were conducted using multiple regression analysis methods in IBM SPSS Statistics version 31. Based on the partial test results, ethical orientation and locus of control exert a positive influence on whistleblowing intentions, while managerial decisions fail to notably impact whistleblowing intentions. These findings indicate that the stronger an individual's ethical orientation and locus of control, the greater their willpower to engage in report as an effort to prevent fraud in MSMEs