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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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Teller Motivation and Ethical Dilemmas: An Interpretative Phenomenological Analysis of Whistleblowing in the Banking Industry Andi Nurrahma Gaffar; 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.v8i2.11259

Abstract

Bank tellers face a high risk of fraud because they deal directly with physical cash, both as possible offenders and as bystanders to fraud. This study aims to dig into the motivation and ethical dilemmas of tellers using an interpretative phenomenological analysis of whistleblowing in the banking industry. This study uses a qualitative approach with the Interpretative Phenomenological Analysis (IPA) method developed by Jonathan A. Smith (1996). For participants and sampling, the study used purposive sampling to select an informant based on set criteria. There was one informant, namely a person who once worked as a teller at a private bank in South Sulawesi and had acted as a whistleblower. This case is highly unique and rare, and it forms a single case IPA study. For data collection and analysis, the data were gathered through semi-structured in-depth interviews This study produced four conclusions, among them that whistleblowing motivation among bank tellers is multidimensional and cannot be reduced to a single motive. Second, religiosity and transcendental values play a crucial role in resolving ethical dilemmas. Third, psychological resilience that is shaped by a sociocultural background, combined with the belief that sustenance is arranged by God, was shown to effectively moderate the perceived risk of retaliation, so that the threat of institutional sanctions did not become a real barrier to the decision to report. Fourth, formal control mechanisms such as dual control and dual custody, although important, are not enough to prevent fraud committed by individuals with high authority and planned intent.
SPIP Maturity, APIP Capabilities, Performance Accountability, and Organizational Integrity as Audit Opinion Predictors Trisni Clara Napitupulu; Henryanto Wijaya
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.v8i2.11318

Abstract

This study aims to examine the role of Government Internal Control System (SPIP) maturity, Government Internal Supervisory Apparatus (APIP) capability, performance accountability, and organizational integrity as predictors of audit opinions in Indonesian local governments. Based on agency theory, these governance mechanisms are expected to reduce information asymmetry and improve the quality of financial reporting, thereby increasing the likelihood of obtaining an unqualified audit opinion. This study employed a quantitative approach with a predictive research design. The sample consisted of 510 provincial, regency, and municipal governments in Indonesia during the 2022–2024 period selected using purposive sampling. Secondary data were collected from publications issued by the Audit Board of Indonesia (BPK), the Financial and Development Supervisory Agency (BPKP), the Ministry of Administrative and Bureaucratic Reform, and the Corruption Eradication Commission (KPK). Logistic regression analysis was applied to examine the predictive ability of the independent variables on audit opinions classified as Unqualified Opinion (WTP) and Non-WTP. The results indicate that the logistic regression model is fit for prediction purposes, as evidenced by the Hosmer–Lemeshow significance value of 0.122 and Nagelkerke R Square of 0.208. The findings reveal that SPIP maturity and organizational integrity are significant predictors of audit opinions, while APIP capability and performance accountability are not significant predictors. Higher levels of SPIP maturity and organizational integrity increase the likelihood of local governments obtaining an unqualified audit opinion. These findings imply that strengthening internal control systems and fostering organizational integrity are essential strategies for improving audit outcomes and public sector governance. Future studies are encouraged to incorporate additional governance and institutional factors to enhance the explanatory power of audit opinion prediction models.
The Effect of Talent Management and Workload on Employee Performance with Competence as a Mediating Variable at BPS-Statistics Indonesia across Maluku Province Richie Maulana Yusuf; Conchita V. Latupapua; Agusthina Risambessy
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.v8i2.11336

Abstract

This research was conducted to obtain an explanation regarding the effect of talent management and workload on employee performance with competence as a mediating variable at BPS-Statistics Indonesia across Maluku Province. The purpose of this research is to analyze the effect of talent management and workload on employee performance with competence as a mediating variable. This research uses quantitative research. This research uses smartPLS version 4 software, the data collection instrument is a questionnaire measured using a Likert scale. This study had a sample of 191 respondents, namely employees of the BPS-Statistics Indonesia across Maluku Province. The results of this research show that Talent Management has a significant effect on employee performance with a p value of 0.018 < 0.05, the Workload has a significant effect on Employee Performance with a p value of 0.000 < 0.05, Talent Management has a significant effect on Competency with a p value of 0.000 < 0.05, Workload has a significant effect on Competency with a p value of 0.000 < 0.05, Competency has a significant effect on Employee Performance with a p value of 0.000 < 0.05, Competency mediate between Talent Management and Employee Performance with a p value 0.000 > 0.05, Competency mediate between the Workload and Employee Performance at BPS-Statistics Indonesia across Maluku Province.
Implementation of Consumer Warranty Rights by Mobile Phone Service Business Actors Maslahah Mursalah Perspective and Law No. 8 of 1999 concerning Consumer Protection (Case Study in Gunung Tua, North Padang Lawas Regency) Bintang Sri Bulan; Fatimah Zahara
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.v8i3.11410

Abstract

This study aims to analyze the implementation of consumer warranty rights in mobile phone service services and assess its conformity with applicable legal provisions and review the practice from the perspective of maslahah mursalah. The problems studied focus on the gap between legal norms and practices in the field related to the provision of guarantees by business actors. The method used is empirical legal research with a qualitative approach through interviews and literature studies. The results of the study show that the implementation of the warranty has not been running optimally. Some business actors have provided guarantees both in writing and verbally. However, there are still business actors who have not provided any warranty This condition causes consumer rights to not be fulfilled and causes legal uncertainty. Based on Law Number 8 of 1999 concerning Consumer Protection, this practice has not fulfilled the obligations of business actors. From the perspective of maslahah mursalah, this condition does not reflect the principle of benefit because it has not been able to provide protection and prevent losses for consumers. This study concludes that the implementation of the warranty has not reflected legal certainty, justice, and optimal utility. Therefore, a mandatory policy is needed for business actors to provide guarantees to consumers as a form of responsibility for the services provided and to realize more effective consumer protection.
The Production and Carbon Emission Efficiency Analysis of the Manufacturing Sector across Six Provinces in Java: An SBM Approach (2018–2022) Nadillah Lilhidayah; Deni Kusumawardani
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.v8i3.11503

Abstract

Objective: This study aims to estimate green efficiency levels in the manufacturing sector across six provinces on Java Island and to identify benchmarks for environmentally friendly industrial governance policies, both spatially and temporally. Methods: A quantitative-descriptive approach was employed, utilizing input-oriented Slack-Based Measure Data Envelopment Analysis (SBM-DEA) modeling under the assumption of Variable Returns to Scale (VRS). The geographical scope covers six provinces on Java Island (Banten, DKI Jakarta, West Java, Central Java, DI Yogyakarta, and East Java) over the 2018–2022 observation period. Input variables include capital, labor, and fossil energy consumption, while output variables consist of industrial GDP (desirable output) and carbon dioxide (CO2) emissions as a negative environmental residual effect (undesirable output). Data were gathered from secondary reports by Statistics Indonesia (BPS) and the Ministry of Energy and Mineral Resources (ESDM). Results: The findings reveal a stark dichotomy in efficiency performance. Banten, DKI Jakarta, West Java, and DI Yogyakarta consistently maintained perfect efficiency status (a score of 1.0000) throughout the observation period. Conversely, Central Java (average 0.8556) and East Java (average 0.7034) experienced persistent green inefficiency due to excessive emissions (slacks) and energy input wastage. Benchmark analysis (Lambda) revealed dynamic shifts: Central Java was self-efficient during the pandemic but saw a decline post-pandemic in 2022, whereas East Java’s reference point for improvement shifted entirely from DI Yogyakarta (2018) toward the low-carbon technology characteristics of DKI Jakarta and West Java (2020–2022), with contribution weights exceeding 60%. Implications: The findings highlight the need for regional authorities in Central and East Java to move away from "business-as-usual" policies. Concrete policy interventions are recommended, including the implementation of mandatory energy audits for the heavy industry sector, the provision of green fiscal incentives, and the standardization of integrated industrial zones (eco-industrial parks) modeled after the West Java clusters. Future studies should expand the scope of analysis by utilizing firm-level data and incorporating other environmental pollutants, such as liquid waste and SOx/NOx emissions.

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