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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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The Effect Of Contract Work Patterns And Wage Systems On The Performance Of Convection Employees at PT. Harmoni Sinergi Sentosa Hengki Engli Yandri; Muji Rahayu
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.v8i2.10745

Abstract

This study aims to examine how piece-rate work patterns and wage systems contribute to employee performance levels. The subjects of this study include all production employees working under a piece-rate system at PT Harmoni Sinergi Sentosa. This research employs a quantitative approach with a descriptive design using a survey method, applying the Slovin formula and involving 111 respondents. Data were collected through questionnaires, and the research instruments were measured using a five-point Likert scale. Data analysis was conducted using SPSS through linear regression testing to determine both partial and simultaneous effects among variables. The findings from the first hypothesis testing indicate that the piece-rate work pattern has a positive but not significant effect on employee performance. Furthermore, the results of the second hypothesis testing show that the wage system has a positive and significant effect on employee performance. This implies that the fairer and more competitive the wage system implemented, the higher the level of employee work effectiveness and efficiency. Simultaneously, piece-rate work patterns and wage systems are proven to have a significant effect on employee performance. These findings confirm that the combination of result-based work systems and appropriate wage mechanisms becomes a strategic factor in improving the performance of garment employees at PT Harmoni Sinergi Sentosa..
The Analysis of the Impact of Profitability and Liquidity on Enterprise Value in Main Board Real Estate Companies Listed on the IDX for the 2021-2025 Period Fera Tjahjani Fera; Lidia Andiani Lidia
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.v8i2.10746

Abstract

This study aims to analyze the influence of Profitability and Liquidity on Enterprise Value in a business entity. A quantitative approach is used as a type of research to test the causal relationship between variables. Data were analyzed using the Partial Least Squares Structural Equation Modeling (PLS-SEM) method, a variance-based structural equation modeling technique that is highly suitable for exploring predictive and causal relationships in complex models. The results show that both Profitability and Liquidity have a positive and significant influence on Enterprise Value. Profitability, as measured by Return on Assets (ROA) and Return on Equity (ROE), is proven to substantially contribute to increasing company value. Similarly, Liquidity, as indicated by the Current Ratio (CR), also significantly and positively affects Enterprise Value. This finding is supported by the positive path coefficient value and the T-statistic and P-value indicating a high level of significance, indicating that managerial decisions in optimizing Profitability and Liquidity are crucial to increasing overall company value.
The Effect of Third Party Funds, Loans Disbursed, and Allowance for Impairment Losses on Stock Prices: Empirical Study on Conventional Banking Companies Listed on the Indonesia Stock Exchange for the 2023–2025 Period Venni Avionita; Rizke Wiliyanti; Rediawan Miharja; Rabhi Fathan Muhammad
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.v8i2.10750

Abstract

This study aims to analyze the effect of Third Party Funds (DPK), Loans Disbursed, and Allowance for Impairment Losses (CKPN) on Stock Prices of conventional banking companies listed on the Indonesia Stock Exchange for the period 2023–2025. The study is motivated by the empirical phenomenon of declining banking stock prices concurrent with increasing net income, indicating that investor decision making is not exclusively driven by profitability considerations, but also encompasses fund mobilization, credit disbursement, and credit risk management practices. This study employs a quantitative approach with panel data regression analysis. The sample was determined using purposive sampling, yielding 39 banking companies with a total of 117 observations over the study period. Data analysis was conducted using EViews 12, encompassing descriptive statistics, classical assumption tests, panel data model selection, and hypothesis testing using the Random Effect Model (REM). The results indicate that Third Party Funds, Loans Disbursed, and CKPN jointly exert a significant effect on Stock Price. On a partial basis, Third Party Funds exert a positive and significant effect on Stock Price; Loans Disbursed do not exert a significant effect on Stock Price; and CKPN exerts a positive and significant effect on Stock Price. These findings are consistent with Signaling Theory, which posits that information relating to fund mobilization and credit risk management constitutes an important signal for investors in assessing banking company prospects. This study, therefore, demonstrates that investors do not assess banking companies solely based on profitability, but also consider the bank's capacity to mobilize public funds and manage credit risk effectively as foundational considerations in investment decision making. Keywords: Stock Price, Third Party Funds, Loans Disbursed, Allowance for Impairment Losses.
The Effect of Blockholder Ownership and Audit Committee on Financial Performance of Property & Real Estate Companies Listed on The Indonesia Stock Exchange For The 2020–2024 Period Andini Hardiansyah Putri; Siti Sundari
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.v8i2.10761

Abstract

This study aims to examine the effect of blockholder ownership and audit committee on the financial performance of property and real estate companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. Financial performance is measured using Return on Assets (ROA). The study is motivated by inconsistent findings in previous studies regarding the effectiveness of corporate governance mechanisms in improving company profitability. This research employed a quantitative approach using multiple linear regression analysis. The population consisted of property and real estate companies listed on the Indonesia Stock Exchange during the 2020–2024 period. The sample was selected using purposive sampling, resulting in 41 companies with a total of 205 observation data. Data were collected through documentation techniques using annual reports and financial statements published by the companies. Blockholder ownership was measured based on the percentage of share ownership held by shareholders owning at least 5% of total outstanding shares, while the audit committee variable was measured by the number of audit committee members. The results indicate that blockholder ownership does not have a significant effect on financial performance. In contrast, the audit committee has a negative and significant effect on financial performance. Simultaneously, blockholder ownership and audit committee significantly affect financial performance. These findings suggest that the existence of corporate governance mechanisms in a formal structure does not necessarily improve company profitability without effective supervisory implementation. This study provides implications for companies, investors, and policymakers regarding the importance of improving the effectiveness of corporate governance practices rather than merely fulfilling formal governance structures. The findings also suggest that companies should focus on enhancing the competency and supervisory quality of audit committee members to optimize financial performance. Future studies are recommended to include additional governance variables, broader industrial sectors, and alternative financial performance measurements to obtain more comprehensive results.
Implementation of the Value of Mutual Cooperation in the "Banjar" Contribution System as an Effort to Strengthen the Community Economy Based on SDGs 1 and 10 in Gelora Village Septin Anggun Taranita; Muhamad Ali; Pahrudin
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

Abstract

: Poverty and economic inequality remain challenges in rural development, particularly related to limited social protection and local institutional capacity. In the context of sustainable development, local culturally based social practices have the potential to contribute to strengthening the community economy. This study aims to analyze the implementation of the value of mutual cooperation in the Banjar contribution system and its role in strengthening the economy of the Gelora Village community within the framework of Sustainable Development Goals (SDGs) 1 and 10. The study used a qualitative approach with a case study design. Data were obtained through participatory observation and in-depth interviews with purposively selected Banjar administrators and members, then analyzed thematically through the stages of data condensation, data presentation, and conclusion drawing. The results show that the Banjar contribution system represents social capital built on trust, collective norms, and strong social networks. This system functions as an informal social protection mechanism and community-based economic redistribution that helps strengthen members' economic resilience and contributes to efforts to reduce vulnerability and inequality at the village level. These findings demonstrate that customary institutional practices are relevant in supporting an inclusive and sustainable development agenda
The Influence of Ease of Use and Product Completeness on Purchasing Decisions on the Lazada Application The Word of Revelation Qomariyatul Wahyu; Rusminah HS
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.v8i2.10798

Abstract

This study aims to analyze the influence of ease of use and product completeness on purchasing decisions in the Lazada application. The rapid development of e-commerce has shifted consumer shopping behavior from conventional transactions to online shopping activities. In this competitive digital era, ease of use and product completeness are considered important factors influencing consumer purchasing decisions. This study uses a quantitative approach with an associative research design. The population of this study consists of consumers in Mataram City who have made purchases through the Lazada application. The sample was determined using the Lemeshow formula, resulting in 100 respondents selected through a purposive sampling technique. Data were collected using an online questionnaire and analyzed using multiple linear regression analysis with IBM SPSS Statistics. The results showed that ease of use has a positive and significant influence on purchasing decisions, indicated by a significance value of 0.000 and a regression coefficient of 0.456. Product completeness also has a positive and significant influence on purchasing decisions, with a significance value of 0.000 and a regression coefficient of 0.422. Together, ease of use and product completeness contribute 64.9% to purchasing decisions. These findings suggest that increasing the app's ease of use and providing a wider variety of products can improve consumer purchasing decisions on e-commerce platforms, particularly Lazada
The Effect Of Work Motivation And Work Environment On The Performance Of Administrative Staff At Mts Nwdi School Selina Farhiyani; Mispandi; Pahrudin
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.v8i2.10799

Abstract

This study aims to determine and analyze the influence of work motivation and work environment on the performance of school administrative staff at Madrasah Tsanawiyah (MTs) in the NWDI environment. This study was motivated by the discovery of several problems in the performance of administrative staff, such as late completion of work, lack of accuracy in administrative management, and less than optimal utilization of work facilities. The study used a quantitative approach with an associative method to determine the relationship and influence between variables. The population in this study was all administrative staff at MTs NWDI with a sample of 100 respondents determined using the Paul Leedy formula and simple random sampling technique. Data collection was carried out through a questionnaire with a Likert scale (1–5), while data analysis used validity and reliability tests, multiple linear regression, t-tests, and F-tests with the help of IBM SPSS. The results showed that work motivation had a positive and significant effect on the performance of administrative staff with a calculated t-value of 3.413 > t-table 1.660 and a significance value of 0.001 < 0.05. The work environment also has a positive and significant effect on performance with a calculated t value of 2.549 > t table 1.660 and a significance value of 0.004 < 0.05. Simultaneously, work motivation and work environment have a significant effect on the performance of administrative staff with a calculated F value of 11.482 > F table 3.09 and a significance value of 0.000 < 0.05. Thus, good work motivation and work environment can improve the performance of school administrative staff optimally.
The Influence of Fear of Missing Out (FoMO) on Purchase Decisions through Impulsive Behavior: Evidence from TikTok Pop Mart Live Streaming Salsabiila Putri Jamaludin; Ati Mustikasari; Alma Syifa Maulidina
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.v8i2.10804

Abstract

Through this study, I aim to analyze the impact of Fear of Missing Out (FoMO) on purchasing decisions through impulsive behavior between TikTok Pop Mart live streaming consumers. The swift expansion of live streaming commerce has boosted consumer interest tendency to make spontaneous purchases influenced by emotional and psychological factors, particularly FOMO. This study employed applying a quantitative design through Structural Equation Modeling–Partial Least Squares (SEM-PLS).The researchers collected data using questionnaire distributed to TikTok users who had watched Pop Mart live streaming sessions and purchased Pop Mart products, with purposive sampling. The research variables consisted of Fear of Missing Out (FoMO) identified being an independent element, impulsive behavior as an intermediary, and purchasing decisions as the dependent variable. Findings indicate that FoMO exerts a significant favorable impact on purchase decisions. In addition, impulsive behavior has been identified as significantly act as an intermediary between FoMO and purchasing decisions during TikTok Pop Mart live streaming sessions. This research suggests that emotional triggers through live streaming commerce can increase consumers' impulsive tendencies and encourage spontaneous purchase behavior. This paper adds to the existing literature on knowledge about consumer actions within social commerce and provides managerial implications for live streaming marketing strategies.
The Determinants of Transfer Pricing: Tax, Intercompany Loan, Royalty, and Employee Benefits Yunia Fausia; Nataherwin
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.v8i2.10813

Abstract

Purpose: This study aims to analyze the effect of tax, intercompany loan, royalty, and employee benefits on transfer pricing, both partially and simultaneously. Methods: This study uses a quantitative approach with a survey method. Primary data were collected through questionnaires distributed to 100 professionals working at Public Accounting Firms in the Jabodetabek area. The respondents were selected using purposive sampling, with criteria including a work background in accounting, auditing, or taxation and an understanding of affiliated transactions and transfer pricing. The research instrument was measured using a 1–5 Likert scale. Data were analyzed using IBM SPSS Statistics through validity testing, reliability testing, classical assumption testing, multiple linear regression analysis, t-test, F-test, and coefficient of determination. Results: The results show that tax and employee benefits have no significant effect on transfer pricing. Meanwhile, intercompany loan and royalty have a positive and significant effect on transfer pricing, with royalty being the most dominant factor. Simultaneously, all variables significantly affect transfer pricing, with an R Square value of 0.7378. Implications: These findings imply that companies should give greater attention to intercompany loan and royalty transactions when preparing transfer pricing documentation, particularly in testing transaction fairness and economic substance
Malay Leadership Model from an Institutional Economic Perspective in the Riau Islands Chairinnisa’Ramadhani; Meisya Tania Putri; Melsa Santiya; Satriadi
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.v8i2.10830

Abstract

This study examines the Malay leadership model in the Riau Islands, which is rooted in local cultural values, particularly trust, etiquette, deliberation, and moral responsibility in leadership practices. The objectives of this study are to understand the meaning of Malay leadership, identify its distinctive characteristics compared to other leadership models, and analyze its relevance in the context of contemporary leadership challenges. This study employs a qualitative approach by collecting primary data through interviews and observations, supported by documentary studies as secondary data sources.The findings reveal that Malay leadership emphasizes harmony between spiritual, moral, and social values. The core characteristics of this leadership model include integrity, honesty, wisdom, politeness, and the balance between inner and outer character. In addition, the principles of deliberation (musyawarah), consensus-building, and maintaining social harmony serve as the foundation for decision-making processes within society and organizations. The study also finds that the preservation of Malay leadership values is conducted through succession processes managed by customary institutions, which play an important role in shaping future leaders with strong moral character and cultural awareness. The novelty of this study lies in its focus on the Malay leadership model in the Riau Islands as a local culture-based leadership framework, which has received limited attention in previous leadership studies. Unlike prior research that predominantly discusses universal leadership theories such as transformational or transactional leadership, this study specifically explores the integration of Malay cultural values into leadership practices and examines their relevance in contemporary organizational and social contexts. Therefore, this study contributes to strengthening leadership studies based on local wisdom and offers an adaptive, culturally grounded, and sustainable alternative leadership model.

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