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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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Effectiveness of QRIS as a Digital Instrument Innovation in Strengthening ZIS Fundraising A Study at the Muhammadiyah Zakat Institution (LAZISMU) of Makassar City Muhammad Zul Ikram Safei; Nashrullah; Rahmawati Muin; Idris Parakkasi
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.v8i2.10945

Abstract

This study aims to analyze the effectiveness of Quick Response Code Indonesian Standard (QRIS) as a digital innovation instrument in strengthening the collection of Zakat, Infaq, and Sadaqah (ZIS) funds at LAZISMU Makassar. This research employed a qualitative method with a phenomenological approach through interviews, observation, and documentation. The findings indicate that QRIS significantly improves the effectiveness of ZIS fundraising by providing faster transactions, operational efficiency, ease of access, and broader donor participation. QRIS also enhances transparency and accountability in zakat management through real-time digital transactions. However, several challenges remain, including limited digital literacy, inadequate technological infrastructure, and low public awareness regarding digital payment systems. To optimize QRIS utilization, LAZISMU Makassar implemented digital campaigns, institutional collaborations, and continuous public education programs. The study concludes that QRIS is an effective digital instrument for strengthening ZIS fundraising and supporting the transformation of modern Islamic philanthropy in the digital era..
The Role of Perception of Organizational Support, Organizational Culture, and Intention to Stay on the Affective Commitment of Employees at CV. Media Pratama Solusinet in Tegal Tinawati Setiawan; Setyowati Subroto; Ira Maya Hapsari
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.v8i2.10965

Abstract

This study aims to analyze affective commitment and the factors influencing it, namely perceived organizational support, organizational culture, and intention to stay, in relation to affective commitment. The research methodology employs both quantitative and qualitative approaches. The population and sample of this study consist of 40 employees of CV Media Pratama Solusinet in Tegal City. The data used are primary data collected via a questionnaire administered to respondents, containing statements rated on a Likert scale from 1 to 5. The data were then processed and analyzed using classical assumption tests, multiple linear regression analysis, and hypothesis testing (t-test, F-test, and coefficient of determination test). The results of the t-test for the variable Perception of Organizational Support on Affective Commitment yielded a significance value of 0.000 < 0.05, meaning H1 is accepted; the variable “Organizational Culture” on “Affective Commitment” yielded a significance value of 0.085 > 0.05, meaning H2 is rejected; the variable “Intention to Stay” on “Affective Commitment” yielded a significance value of 0.515 > 0.05, meaning H3 is rejected. The F-test yielded a significance value of 0.00 < 0.05. This indicates that the variables Perception of Organizational Support, Organizational Culture, and Intention to Stay collectively or simultaneously have a significant effect on Affective Commitment. The F-test result is supported by the coefficient of determination, showing that these three variables contribute 94.5% to Affective Commitment.
Tracing the Dynamics of Digital Banking in Indonesia: A Review of the Literature Chintiya Mayliana Diaz Putri; Arum Kusumaningdyah Adiati
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.v8i2.10986

Abstract

Digital transformation has significantly reshaped the Indonesian banking industry through the rapid development of digital banking services. The increasing penetration of internet usage, mobile devices, and the growing demand for efficient and convenient financial services have positioned digital banking as a strategic issue within the national financial sector. This study aims to explore the development of digital banking research in Indonesia, identify the dominant research themes, examine the theoretical approaches employed, and highlight future research opportunities. The study adopts a literature review approach combined with bibliometric analysis of 42 Scopus-indexed journal articles published between 2015 and 2025. The analysis focuses on publication trends, author affiliations, journal sources, research variables, theoretical foundations, research methods, data analysis techniques, keywords, and authorship collaboration patterns. The findings reveal a substantial increase in digital banking publications over the past decade, reflecting growing academic interest in this field. The most frequently examined variables are perceived usefulness, behavioral intention, trust, and perceived ease of use, while the Technology Acceptance Model (TAM) and the Unified Theory of Acceptance and Use of Technology (UTAUT) emerge as the dominant theoretical frameworks. Quantitative methods and Structural Equation Modeling (SEM) are the most widely applied research approaches. Keyword analysis further indicates that trust, technology adoption, fintech, sharia compliance, and sustainability are the primary themes within the digital banking literature. This study concludes that digital banking in Indonesia has evolved into a multidisciplinary research area with increasing scholarly attention. However, further studies employing qualitative and interdisciplinary approaches are needed, particularly in the areas of financial inclusion, sustainability, and the broader socioeconomic impacts of digital financial transformation.  
Pengembangan Bisnis Digital Berbasis Software As A Service (SAAS): Studi Kasus Platform Pengelolaan Zakat “Catat Zakat” Di Pt Titik Terang Teknologi Ekky Fauzan Maulana; Keni Kaniawati
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.v8i2.11026

Abstract

This study aims to develop a comprehensive business plan for the Catat Zakat Software as a Service (SaaS) platform, analyze business development planning across multiple aspects, and evaluate financial investment feasibility. Catat Zakat is a B2B SaaS platform developed by PT Titik Terang Teknologi to help Zakat Management Institutions (LAZ) automate zakat management from collection to distribution. The research employs a qualitative descriptive method with a single case study approach, involving semi-structured interviews with 25 LAZ managers in West Java, DKI Jakarta, and East Java. The analytical framework integrates Design Thinking, Business Model Canvas, SWOT-TOWS analysis, Timmons Model, and financial feasibility analysis (NPV, IRR, Payback Period, Profitability Index). Results show that 92% of LAZ still prepare PSAK 109 reports manually, 88% face multi-channel reconciliation difficulties, and 84% lack adequate donor tracking systems. The Timmons Model evaluation yields a score of 4.11/5.00 (Highly Attractive Opportunity). Financial feasibility analysis under the moderate scenario shows NPV of IDR 8.7 billion, IRR of 42%, Payback Period of 4.8 years, and Profitability Index of 2.71 — all metrics exceeding minimum feasibility standards.
The Mediating Role of Brand Image in the Relationship Between Word of Mouth, Product Quality, and Purchase Decisions of Citra Hand and Body Lotion Ni Nengah Kariani Kariani; Putu Indah Rahmawati; Komang Endrawan Sumadi Putra
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.v8i2.11041

Abstract

This study aims to examine the effects of word of mouth and product quality on consumers’ purchase decisions regarding Citra hand and body lotion, with brand image serving as a mediating variable. A causal quantitative approach was employed, and data were collected through questionnaires distributed to 110 female respondents residing in Kintamani District. The data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with the assistance of SmartPLS 4.0 software. The findings reveal that word of mouth, product quality, and brand image each have a positive and significant influence on purchase decisions for Citra hand and body lotion. In addition, both word of mouth and product quality significantly contribute to the enhancement of brand image. The results further indicate that brand image partially mediates the relationships between word of mouth and purchase decisions, as well as between product quality and purchase decisions. These findings suggest that favorable consumer recommendations and superior product quality strengthen the brand image of Citra hand and body lotion, which subsequently encourages consumers to make purchasing decisions. Therefore, maintaining product quality and fostering positive word-of-mouth communication are essential strategies for improving brand image and increasing consumer purchase intentions.
From the World of Numbers to the World of Meaning: Husserl's Phenomenological Study of the Spiritual Consciousness of Accounting Students Salsabila Adi Ahsan; Alimuddin; Syarifuddin
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.v8i2.11055

Abstract

This research explores lived experience and the meaning of spiritual values of final semester students of the Accounting Study Program, University of West Sulawesi. Using Edmund Husserl's phenomenological method, this qualitative research involved six informants of S1 Accounting students in semesters 7–8 who were selected through purposive sampling. Data were collected through semi-structured in-depth interviews and analyzed through époché stages, eidetic reduction, and Husserlian intentional analysis. From the analysis process, five essential themes were found: (1) the transformation of students' awareness of accounting from technical understanding to moral and social responsibility; (2) spiritual values as "internal supervisors" of professional ethics; (3) the gap between theoretical ethical education and the formation of real character; (4) dual accountability vertical (to God and conscience) and horizontal (to stakeholders); and (5) aspirations to integrate spiritual values in the accounting curriculum. The findings show that spiritual values are not just a complement in accounting education, but rather a fundamental layer of the formation of the professional identity of accountants
Management Adaptation as a Mediator of Travel Agency Compliance: The Role of Regulations and Service Quality for Pilgrims at PT Nur Haramain Mulia Noer Aida Fitriani; Jeni Susyanti; Abdullah Syakur Novianto
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.v8i2.11057

Abstract

This study aims to analyze the effect of regulatory implementation and the quality of services provided to pilgrims on travel agencies’ compliance, with management adaptation as a mediating variable, at PT Nur Haramain Mulia Kraksaan Probolinggo. The study employs a quantitative approach using a survey method. Data were collected through the distribution of questionnaires to respondents associated with Umrah travel agencies and analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM) with the assistance of SmartPLS. The results indicate that regulatory implementation has a positive and significant effect on travel agency compliance, whereas the quality of pilgrim services does not have a direct significant effect on travel agency compliance. Regulatory implementation and service quality for pilgrims have a positive and significant effect on management adaptation. Management adaptation also has a positive and significant effect on travel agency compliance and mediates the influence of regulatory implementation and service quality for pilgrims on travel agency compliance. These findings indicate that travel agency compliance is not only influenced by regulations and service quality but is also determined by the organization’s ability to adapt its management practices to changes in the environment and the demands of pilgrim services.
The Effect Of Learning Motivation And The Learning Environment On The Performance Of Human Resources In Achieving Qur’an Memorisation Targets Through Self-Regulated Learning (A Case Study of PPTQ Nurul Furqon, Malang) Fita Andriyani; Noor Shodiq Askandar; Siti Asiyah
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.v8i2.11103

Abstract

This study aims to analyse the influence of learning motivation and the learning environment on human resource (HR) performance in achieving Qur’an memorisation targets through self-regulated learning among students at PPTQ Nurul Furqon in Malang. The study employed a quantitative approach using total sampling to select 115 students. Data collection was carried out through the distribution of a questionnaire using a five-point Likert scale and analysed using the Partial Least Square-Structural Equation Modelling (PLS-SEM) method with the assistance of SmartPLS 4.0. The results of the study indicate that learning motivation and the learning environment have a positive and significant influence on self-regulated learning. Furthermore, learning motivation, the learning environment, and self-regulated learning also have a positive and significant influence on the students’ performance in achieving their Qur’an memorisation targets. Self-regulated learning was found to mediate the influence of learning motivation and the learning environment on performance. The novelty of this study lies in testing the mediating role of self-regulated learning within the context of tahfidz boarding school education. The practical implications of this study suggest that enhancing learning motivation and creating a conducive learning environment must be accompanied by strengthening students’ self-regulation skills so that the achievement of Qur’an memorisation targets can proceed more optimally and sustainably.
Strengthening Intention To Stay In Era Of Industry 4.0: Role Of Employee Skills And Mental Health In The Digital Work Wiwit Amalia; Ali; Anna Widiastuti
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.v8i2.11117

Abstract

This study aims to analyze strategies for strengthening employee intention to stay in the Industry 4.0 era, focusing on the roles of employee skills and mental health, with digital transformation serving as a mediating variable at PT Safelock Medical. The methodology employs an explanatory quantitative design involving 125 employees with a minimum of one year of tenure who utilize the 'Akurat Online' system. Sampling was conducted using an incidental sampling technique, and data were analyzed using the SEM-PLS method via SmartPLS 4.0 software. The findings reveal that both employee skills and mental health have a positive and significant direct impact on the intention to stay. Furthermore, the study finds that mental health exerts a stronger influence on digital transformation compared to employee skills. However, hypothesis testing indicates that digital transformation does not significantly influence the intention to stay within this specific model. From a practical standpoint, PT Safelock Medical is advised to prioritize well-being programs to ensure the mental health resilience of employees in navigating the demands of a digital work environment. Keywords:Intention to Stay; Employee Skills; Mental Health; Digital Transformation
Accounting for Micro and Small Entrepreneurs and Medium (MSMEs) adriyana nuryadin; Alimuddin; Syarifuddin
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.v8i2.11130

Abstract

This research aims to explore and understand the meaning of accounting from the perspective of MSME entrepreneurs. So far, accounting has often been imposed as a standard-based formal practice (SAK EMKM) which is often rejected or not applied by MSME actors. This research uses a qualitative approach to explore and understand the meaning of accounting from the perspective of MSME actors. Data were obtained through in-depth interviews, observations, and documentation of purposively selected informants. All transcribed interview results are then processed and analyzed using NVivo software. Data analysis is carried out in stages through the process of coding, theme identification, and data visualization using the Word Cloud feature to obtain an overview of the most dominant words, concepts, and meanings in MSMEs' understanding of accounting. The results of the study show that MSME actors interpret accounting and bookkeeping practically as a recording and business financial management activity. Based on Word Cloud analysis, this meaning consistently focuses on daily transaction activities, such as recording income, expenses, purchases, and sales that occur in business operations. The findings of this study are expected to contribute to the development of behavioral accounting literature and become a consideration for regulators in formulating policies that are more relevant to the local context of MSMEs.

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