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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 1,255 Documents
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Understanding Of Sharia Contracts Among Msme Actors Khoirudin; MHD. Nanang Hidayat; M.Ilham; Muhammad Fakhri Khairi
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.v8i2.9812

Abstract

Understanding sharia contracts is an important aspect in supporting MSME business practices in accordance with Islamic economic principles. However, in practice, many MSME actors take advantage of sharia financing without an adequate conceptual understanding of the contracts used. This study aims to analyze the level of understanding of MSME actors on the concept, principles and mechanisms of sharia contracts, the factors that affect them and their implications for business management and financial decision-making. The research uses the literature review method by examining various scientific journals and academic publications related to Islamic financial literacy, sharia financing and the implementation of contracts in MSMEs. Analysis is carried out through content analysis and narrative synthesis to find patterns of findings, similarities, differences and research gaps. The results of the study show that the level of understanding of sharia contracts for MSME actors is still relatively low to moderate and tends to be terminological and procedural. Influencing factors include Islamic financial literacy, education and education, business experience, the role of Islamic financial institutions, managerial capacity and business digitalization dynamics. A good understanding of contracts has been proven to have implications for the suitability of business practices with sharia principles, more structured financial management, understanding of business risks and more rational financing decisions. This research emphasizes the importance of strengthening literacy and sustainable mentoring so that the understanding of sharia contracts can be internalized in the business behavior of MSMEs and support the sustainability of sharia-based businesses.
Implementation Of Sharia Economic Principles In Micro, Small And Medium Enterprises Muhammad Fakhri Khairi; Khoirudin; MHD. Nanang Hidayat; M.Ilham
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.v8i2.9813

Abstract

This study aims to analyze the implementation of sharia economic principles in Micro, Small, and Medium Enterprises (MSMEs) and its impact on business management and economic performance based on a literature review. The approach used is a literature review by examining various scientific journals discussing the application of sharia values in MSME practices. The data used is secondary data from relevant previous research results, which are then analyzed descriptively and analytically to identify implementation patterns, impacts, and research gaps. The results of the study indicate that the implementation of sharia economic principles in MSMEs is reflected in fair and honest transaction practices, a riba-free financing system with clear contracts, transparent and accountable financial management, and strengthening the social dimension through cooperation and business ethics. The application of these principles has a positive impact on the quality of business governance, improved managerial discipline, capital structure stability, better risk management, and increased consumer trust and loyalty. Economically, sharia values contribute to business sustainability and the expansion of market opportunities, including through the use of digital media that maintains ethical transactions. However, the literature also indicates research gaps such as the dominance of local case studies, the lack of quantitative measurements of economic impact, and limited studies on the integration of sharia principles with digital and financial technology. This research confirms that the principles of Islamic economics not only serve as moral guidelines but also as a strategy for strengthening fair, resilient, and sustainable MSMEs in facing the dynamics of the modern economy.
Productive Zakat And Its Implications For Improving Mustahik Welfare MHD. Nanang Hidayat; M.Ilham; Muhammad Fakhri Khairi; Khoiruddin
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.v8i3.9884

Abstract

This study aims to analyze the concept, implementation forms, implications, and factors influencing the effectiveness of productive zakat in improving the welfare of those entitled to receive it. Productive zakat is viewed as a Sharia-based economic empowerment instrument that focuses not only on consumer assistance but also on creating sustainable income sources through business capital, training, and mentoring. This study used a literature review approach, examining various scientific journals discussing the implementation of productive zakat in zakat management institutions such as BAZNAS and LAZ in Indonesia. The analysis was conducted using content analysis and thematic synthesis techniques to identify implementation patterns, impacts, and supporting factors for the program's success. The study results indicate that productive zakat has significant implications for increasing mustahik's income, the sustainability of micro-enterprises, family economic stability, and improving quality of life. Furthermore, productive zakat also has broader socio-economic impacts, such as local business growth and employment. Program effectiveness is influenced by the professionalism of zakat institution management, the accuracy of mustahik selection, the quality of business mentoring and training, ongoing monitoring, and the motivation and readiness of mustahik to develop their businesses. With integrated management, productive zakat has great potential as a poverty alleviation strategy based on sustainable and socially just sharia economics.
The Effect Of The Number Of Msmes, Labor, And Local Original Income On Economic Growth In North Luwu Regency Wanda Pratiwi; I Ketut Patra; Jusman
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.v8i2.10060

Abstract

Abstract This study aims to analyze the influence of the number of MSMEs, labor, and Regional Original Income (PAD) on economic growth in North Luwu Regency. The research hypothesis states that these three variables have a significant influence both partially and simultaneously on regional economic growth. The research method uses a quantitative approach with an explanatory nature, based on secondary time series data for the period 2014–2023. The analysis was carried out using multiple linear regression using the Cobb Douglas model using SPSS software version 26. The variables studied include the number of MSMEs, labor, PAD, and ecoomic growth (GRDP at constant prices). The results show that partially, the number of MSMEs, labor, and PAD do not have a significant effect on economic growth. However, simultaneously, the three variables are proven to have a significant effect with a calculated F value of 10.118 and a significance of 0.009. The Adjusted R² value of 0.112 indicates that the influence of the three variables is relatively small, while 88.8% of the variation in economic growth is influenced by other factors outside the model. The implications of this research emphasize the need for evidence-based policies to strengthen MSMEs through digitalization and training, improve workforce quality, and allocate regional revenue (PAD) to productive sectors to ensure more inclusive and sustainable regional economic growth. Keywords: MSMEs, workforce, PAD, economic growth, North Luwu
Determinants of Customer Loyalty in Islamic Banking: The Mediating Role of Customer Satisfaction Muhammad Daffa Dhiya’ulhaq; Rika Lidyah; Chandra Zaki Maulana
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.v8i2.10090

Abstract

This study aims to examine the influence of Shariah compliance, corporate image, and relationship marketing on customer loyalty, with customer satisfaction as an intervening variable in Islamic banking. A quantitative approach with an explanatory research design was employed. Data were collected through structured questionnaires distributed to customers and analyzed using Structural Equation Modeling with the Partial Least Squares (SEM-PLS) technique. The results show that Shariah compliance, corporate image, and relationship marketing have significant positive effects on customer loyalty. In addition, these variables significantly influence customer satisfaction, which is found to have the strongest effect on customer loyalty. The mediation analysis reveals that customer satisfaction significantly mediates the relationship between Shariah compliance, corporate image, relationship marketing, and customer loyalty. This indicates that improving customer satisfaction is a key mechanism in strengthening customer loyalty. In conclusion, Islamic banks need to integrate Shariah compliance, enhance corporate image, and implement effective relationship marketing strategies to improve customer satisfaction and sustain long-term customer loyalty.
Determinants of Fraud Prevention in Village Fund Allocation with Religiosity as a Moderating Variable Nurfadilah; Dini Nurpratiwi
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.v8i2.10162

Abstract

This study aims to analyze the determinants of fraud prevention in the management of village fund allocations by considering religiosity as a moderating variable. The variables examined include community participation, the competence of village officials, and the local cultural value of Siri’ na Pacce. This quantitative study was conducted using questionnaires distributed to 87 village officials in Luwu Regency. The data were analyzed using Structural Equation Modeling (SEM) with PLS 4 software.The results show that community participation, the competence of village officials, and the value of Siri na Pacce have a positive effect on fraud prevention in village fund management through increased transparency, accountability, social control, and ethical behavior. In contrast, religiosity does not moderate these relationships, as external monitoring mechanisms, professional factors, and local cultural values are sufficiently strong to prevent fraud without additional reinforcement from religiosity. These findings highlight the importance of strengthening transparency, enhancing the capacity of village officials, and integrating local cultural values into village financial governance to create a more accountable and fraud-free management system. Keywords: Fraud Prevention, Community Participation, Competence, Siri’ na Pacce, Religiosity
Public Service Quality: A Study on the Integrated Police Service Center (SPKT) at Polres Metro Jakarta Pusat (SERVQUAL) Lenina Olin; Oscarius Yudhi Ari Wijaya; Novi Indah Earlyanti; Elvianus Laoli
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.v8i2.10195

Abstract

The quality of public services provided by the Integrated Police Service Center (SPKT) of the Central Jakarta Metro Police can be assessed by examining the gap between public perceptions and expectations of the services delivered. SPKT represents a core functional unit within the police institution and serves as the frontline of police services, playing a crucial role in shaping public perceptions of institutional professionalism and legitimacy. Based on this context, the main issue addressed in this study concerns the extent to which the quality of SPKT services meets the ideal standards expected by the community. The analysis in this study is grounded in two main theoretical frameworks, namely New Public Management and Service Quality Theory, with the SERVQUAL model—comprising five dimensions: tangibles, reliability, responsiveness, assurance, and empathy—used as the analytical approach. This study adopts a quantitative approach, employing a survey method involving 150 respondents. The findings indicate that all SERVQUAL dimensions show a statistically significant relationship between perceptions and expectations (p < 0.05). Although the perception scores fall within a good category (above a score of 4), all dimensions still exhibit negative gaps. The tangibles dimension shows the largest gap, while responsiveness is the closest to meeting public expectations.
Gap Analysis of Public Perceptions and Expectations on Service Quality of the Women and Children Protection Unit (PPA) at the Criminal Investigation Division of Cirebon City Police Using the SERVQUAL Approach Agustinus Ronald Tri Cahya Waine; Oscarius Yudhi Ari Wijaya; Novi Indah Erlyanti; Elvianus Laoli
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.v8i2.10196

Abstract

The Women and Children Protection Unit (PPA) of Polresta Cirebon faces a high number of cases of violence against women and children, requiring responsive, empathetic, and professional services. This study aims to analyze the gap between public perception and expectation of PPA service quality using the SERVQUAL approach as a basis for evaluation and service improvement. This research employs SERVQUAL theory, the concepts of public perception and expectation, principles of women and child protection, and police transformation. The study uses a quantitative approach with a survey method through questionnaires to measure public perception and expectation of the PPA Unit services at Sat Reskrim Polresta Cirebon based on five SERVQUAL dimensions, then analyzed using gap analysis and quadrant mapping to determine service improvement priorities. The research findings are as follows: 1) Public perception of PPA services: Tangibles 3.12; Reliability 2.90; Responsiveness 2.96; Assurance 2.97; Empathy 3.06, indicating services are fairly good but not yet optimal; 2) Public expectation of services: Tangibles 4.55; Reliability 4.55; Responsiveness 4.58; Assurance 4.62; Empathy 4.63, indicating very high public expectations; 3) Gap between perception and expectation: Tangibles -1.43; Reliability -1.65; Responsiveness -1.62; Assurance -1.65; Empathy -1.57, showing service quality is below expectations; 4) Dimensions with the largest gaps are Reliability -1.65 and Assurance -1.65, with improvement priorities on service consistency, procedural clarity, professionalism, and safety; 5) All dimensions have negative gaps, with improvement priorities on reliability, assurance, and empathy, while aspects such as responsiveness, procedural clarity, and professionalism need to be maintained. The study concludes that the service quality of the PPA Unit at Satreskrim Polresta Cirebon is fairly good but still below expectations, with the largest gaps in reliability and assurance, requiring priority improvements in consistency, professionalism, safety, and staff empathy
Transformation Of Korbrimob Intelligence Functions In The Effort Of Polri Operational Reform In Handling The Papua Armed Criminal Group (Kkb) Conflict: A Study Of Local Papuan Community Perceptions Of Korbrimob Intelligence Listra Kogoya; Novi Indah Earlyanti; Oscarius Yudhi Ari Wijaya; Elvianus Laoli
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.v8i2.10198

Abstract

This study examines the transformation of the intelligence function of the Mobile Brigade Corps (Korps Brimob/Korbrimob) within the framework of the Indonesian National Police’s (Polri) Operational Reform in handling conflicts involving Armed Criminal Groups (Kelompok Kriminal Bersenjata/KKB) in Papua. The main focus of the research is the perception of local Papuan communities toward the performance of Korbrimob’s intelligence, particularly in the implementation of a humanistic and intelligence-based approach.. This research employs the theories of bureaucratic reform, intelligence theory, SWOT analysis, conflict theory, and the concept of trust as analytical frameworks. The method used is a case study method with a qualitative research approach. Primary data were obtained through interviews with key informants, while secondary data were collected from relevant supporting documents.. The findings indicate that the transformation of Korbrimob’s intelligence function has marked a paradigm shift from a repressive approach to a more predictive, preventive, and humanistic approach. Public perceptions of the intelligence function vary and are influenced by historical experiences of conflict, social trauma, and the implementation of approaches based on dialogue and respect for local values. The success of this transformation is strongly influenced by supporting factors such as the professionalism of personnel, accountability, and community involvement, while also being constrained by challenges including structural inequalities, policy inconsistencies, and limited resources. In conclusion, the transformation of Korbrimob’s intelligence function plays a strategic role in managing KKB conflicts in Papua and in increasing public trust. This transformation serves not only as a security instrument but also as a means of strengthening state legitimacy and social integration in conflict areas, through a professional, humanistic, and community-oriented approach.
Transformation Of Narcotics Evidence Supervision At Banjarbaru Police Resort, South Kalimantan Regional Police In Realizing Accountability And Public Trust Prayuda Bima Wibawa; Elvianus Laoli; Novi Indah Earlyanti; Oscarius Yudhi Pratama
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.v8i2.10199

Abstract

        This study discusses the transformation of the supervision system of narcotics evidence at the Banjarbaru Police Resort as an effort to enhance accountability in evidence management and to build public trust in the police institution. The focus of this research is to analyze how the transformation of narcotics evidence supervision is implemented at the Banjarbaru Police Resort, to identify the obstacles encountered, and to evaluate its impact on improving accountability and public trust.         This study employs public trust theory and POAC (Planning, Organizing, Actuating, Controlling) theory, as well as the concept of internal supervision as the analytical framework. The research method used is a qualitative approach with primary data obtained through in-depth interviews and field observations, and secondary data derived from official documents, laws and regulations, literature, and related reports. Data collection techniques include observation, interviews, documentation, and data triangulation to ensure data validity. Data analysis is conducted through data reduction, data presentation, and conclusion drawing and verification.         The results and discussion indicate that the transformation of narcotics evidence supervision at the Banjarbaru Police Resort has been carried out through the implementation of stricter standard operating procedures (SOP), the use of digital-based administrative systems, enhanced layered supervision by direct supervisors, and the strengthening of internal supervisory functions. However, in practice, there are still several obstacles such as limitations in facilities and infrastructure, suboptimal integration of digital systems, and uneven human resource capacity in understanding and complying with procedures. This transformation has gradually improved transparency and accountability in evidence management, thereby positively impacting the increase of public trust, although continuous improvement is still required.          In conclusion, the transformation of narcotics evidence supervision at the Banjarbaru Police Resort is a strategic step in realizing accountability and public trust. The success of this transformation is highly influenced by the consistency in implementing SOPs, the utilization of information technology, and the enhancement of human resource capacity. Therefore, continuous efforts are needed in strengthening digital systems, improving facilities and infrastructure, and providing more intensive training and supervision to ensure that narcotics evidence management is carried out in a professional, transparent, and accountable manner.

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