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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 1,394 Documents
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Professionalism and Effectiveness of Internal Audit in Fraud Control: A Qualitative Study of a Construction Company in Indonesia Egi Satria Nugraha; Fidiana
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.v8i2.10995

Abstract

This study is grounded in the gap that fraud control in construction companies has not yet been comprehensively explained through qualitative evidence on how internal auditors maintain professionalism and audit effectiveness while facing organisational pressures. Accordingly, this study aims to examine the professionalism and effectiveness of internal audit in fraud control within a large Indonesian construction company, with particular attention to the structural, social, and psychological pressures encountered by internal auditors. The study is conceptually situated within internal audit professionalism and corporate governance perspectives, which emphasize integrity, objectivity, independence, and accountability in strengthening organisational control. A qualitative case study approach was employed, using thematic analysis based on Braun and Clarke (2006). Data were collected through semi-structured in-depth interviews with two purposively selected internal auditors, designated as DA and IR, from the Internal Audit Unit of the case company. The interview data were supported by document review of audit reports, work guidelines, and supervisory evaluation records. Trustworthiness was ensured through member checking, document triangulation, and peer debriefing. The findings reveal three main themes. First, internal auditors demonstrated professionalism under pressure by maintaining integrity, objectivity, and independence despite structural and social pressures from management, including implicit directives to modify audit findings. Second, internal audit was implemented systematically through the stages of desk audit, field audit, reporting, and follow-up, supported by a risk-based Annual Supervisory Work Programme (PKPT). Third, the effectiveness of internal audit was constrained by structural and institutional factors, particularly the direct reporting line of the Internal Audit Unit to the president director and selective follow-up compliance by operational units. Theoretically, these findings strengthen the understanding of internal audit professionalism and governance effectiveness in the context of construction companies in emerging markets. Practically, the study highlights the need to strengthen internal audit independence, improve audit committee oversight, and enhance auditor training in managing organisational pressure. Future studies are recommended to involve a broader range of participants, compare multiple construction companies, and incorporate perspectives from audit committees and operational management to develop a more comprehensive understanding of fraud control mechanisms
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
A Livestock-Based Circular Economy Model Within the Framework of Islamic Economic Development Aminata Sukriya; Anita Sari; St Chadijah; Fasiha
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 3 (2026): Vol. 8 No. 2 (2026): All articles in this issue include authors from 3 countrie
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v8i3.8311

Abstract

This article aims to formulate and thoroughly elaborate on a conceptual model of a circular economy in the livestock sector, holistically integrated with the fundamental principles of Islamic economics. Using a qualitative literature review methodology and an analytical-synthesis approach, this research examines the synergy between the core principles of the circular economy—such as reduce, reuse, recycle—and the noble values of Islamic economics, including the trusteeship of khalifah fil ardh (stewardship on Earth), the strict prohibition against wastefulness (israf), and the pursuit of Maqasid al-Shariah (the essential objectives of Islamic law). The result of this analysis is a zero-waste integrated farming model, where every output stream, including those previously considered waste, is transformed into a valuable productive input. The proposed model not only offers a technical solution for environmental sustainability and resource efficiency but also inherently integrates Islamic financial and social instruments like Musharakah, Productive Waqf, and Zakat to realize distributive justice and achieve falah (holistic well-being). Thus, this model provides a comprehensive framework for the development of the livestock sector that is not only ecologically and economically sustainable but also deeply rooted in the ethical and spiritual foundations of Islam.
The Influence Of Service Design (Decision-Making Approach, Sense-Making And Institutional Change) In Increasing Innovation In Healthcare Organizations Silvie Anastasya Ginting; Elizabeth Katherine Tanzil; Felicia Klarissa Tanzil; Nabila Chairani Achsan
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.v8i2.8594

Abstract

Inovasi layanan (Service Innovation) menjadi salah satu faktor kunci dalam meningkatkan kualitas dan efisiensi pelayanan kesehatan. Namun, faktor-faktor yang memengaruhi inovasi layanan, terutama terkait pendekatan pengambilan keputusan (Decision-Making Approach), perubahan institusional (Institutional Change), dan pemaknaan (Sense-Making), masih membutuhkan pemahaman lebih mendalam. Penelitian ini bertujuan untuk menganalisis pengaruh ketiga konstruk tersebut terhadap inovasi layanan serta mengevaluasi prioritas strategis melalui pendekatan Importance-Performance Map Analysis (IPMA). Data dikumpulkan dari 232 responden melalui survei dan dianalisis menggunakan Partial Least Squares Structural Equation Modeling (PLS-SEM). Hasil penelitian menunjukkan bahwa Institutional Change memiliki pengaruh signifikan terhadap Service Innovation, sedangkan Decision-Making Approach dan Sense-Making tidak menunjukkan pengaruh yang signifikan. Analisis IPMA mengungkapkan bahwa meskipun kinerja Decision-Making Approach relatif tinggi, prioritas strategis untuk peningkatan inovasi layanan terletak pada penguatan perubahan institusional. Temuan ini menekankan pentingnya reformasi institusional dan keterlibatan aktor terkait dalam mendukung inovasi layanan yang berkelanjutan.
The Moderating Role of Entrepreneurial Competence in the Developmentof a Sharia-Based Micro, Small, and Medium Enterprise (MSME) Performance Model hardianti yusuf; Fasiha; Umar; Muh. Ginanjar; Arkas Maulana; Nurul Khairiyah
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.v8i2.8625

Abstract

This study aims to analyze the factors influencing the performance of sharia-based micro, small, and medium enterprises (MSMEs) in Luwu Raya, Sulawesi Selatan, Indonesia, with a specific focus on the moderating role of entrepreneurial competence. The research is motivated by the limited number of studies that combine Islamic financial aspects with entrepreneurial capacity in improving MSME performance. A quantitative approach was employed, and the sample was determined using the Lemeshow formula, resulting in 96 respondents. Data were collected through a structured questionnaire and analyzed using Structural Equation Modeling with the Partial Least Squares (PLS-SEM) method, utilizing the SmartPLS software. The independent variables in this study include Islamic financial inclusion, Islamic financial literacy, and Islamic microfinance institutions. The dependent variable is MSME performance, while entrepreneurial competence serves as the moderating variable. The findings show that all independent variables have a positive and significant effect on MSME performance. Additionally, entrepreneurial competence not only has a direct impact on performance but also strengthens the relationship between Islamic financial inclusion and the role of Islamic microfinance institutions in improving performance. However, no moderating effect was found in the relationship between financial literacy and performance. These results highlight that access to Islamic financial services and institutional support alone is not sufficient; strong entrepreneurial skills are also needed to ensure sustainable growth and competitiveness of MSMEs operating within the framework of Islamic economic principles.
The Role of Halal Awareness in Mediating the Influence of Digital Content and Influencers on the Intention to Purchase Halal Food Products among Tadulako University Students Bayu Permana; Syamsul Bahri Daeng Parani; Maskuri Sutomo; Sri Wanti
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.v8i2.9027

Abstract

Objective: This study examines the influence of digital content and influencer marketing on halal food purchase intention among university students, with halal awareness acting as an intermediary variable. Methods: A quantitative cross-sectional survey was conducted among 301 undergraduate students at Tadulako University, Indonesia. Data were collected through a structured online questionnaire using a validated measurement scale. Data analysis was conducted using Partial Least Squares-Based Structural Equation Modeling (PLS-SEM) using SmartPLS 4 software, implementing a two-stage assessment of the measurement and structural models. The mediation effect was tested using bootstrapping with 5,000 resamplings, and predictive validity was tested through the PLS-Predict procedure. Results: The findings indicate that digital content and influencer marketing have a positive and significant influence on both halal awareness and purchase intention. Halal awareness also has a positive influence on purchase intention and partially mediates the relationship between digital marketing variables and purchase intention. Implications: This study confirms that halal awareness is the main mechanism linking digital marketing strategies with halal consumption behavior, and provides practical guidance for halal food businesses in reaching young Muslim consumers
The Impact of Fintech Contributions on Ease of Financial Transaction Management (Study on UNISKA KADIRI Students) Desi Putri Arika Sari; Nur Rahmawati Ratih; M Wahyudi
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.v8i2.9610

Abstract

The development of financial technology (fintech) has made various financial transactions easier, especially among students. However, this convenience is not necessarily accompanied by good financial transaction management skills. This study aims to determine the influence of fintech's contribution to the ease of managing financial transactions among UNISKA Kediri students. The research method used is a quantitative approach. The fintech contribution variable (X1) has a partial positive and significant effect on the ease of managing financial transactions (Y).
The Impact of Digital Tax Policy and Tax Understanding on Taxpayer Compliance (Study of TikTok Affiliates in Kediri) Ika Defiana Putri; Nur Rahmanti Ratih; M. Wahyudi
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.v8i2.9611

Abstract

The development of the digital economy through social media platforms like TikTok has encouraged the emergence of affiliate marketers as a new source of income, while simultaneously creating challenges in taxation. This study aims to analyze the influence of digital tax policies and tax understanding on taxpayer compliance among TikTok affiliate marketers in Kediri City. This study used quantitative methods with a descriptive approach. Data were obtained through in-depth interviews with seven TikTok affiliate marketers, supported by observation and documentation. Data analysis was conducted using multiple linear regression analysis. The results indicate that digital tax policies and tax understanding have a positive effect on taxpayer compliance.

Page 118 of 140 | Total Record : 1394

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