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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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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.
Transforming Multi-Platform Digital Zakat Fundraising Among Millennials And General Z Mariyatul Qibthiyyah Mery; Muhammad farid; indra hidayatullah; Nurhafid Ishari
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.v8i3.9678

Abstract

This study aims to analyze the transformation of multi-platform digital fundraising of zakat funds among Millennials and Generation Z in the context of changing Islamic philanthropic behavior in the digital era. This phenomenon is significant because advances in financial technology and social media have transformed how young Muslim generations interact with religious practices, particularly in fulfilling zakat obligations. This research employs a qualitative approach using a case study method, enabling the researcher to explore users’ meanings and experiences in utilizing various digital zakat platforms. Data were collected through semi-structured interviews, participatory observation, and digital documentation involving informants from zakat management institutions, platform developers, as well as young donors from the Millennial and Generation Z groups who actively use digital zakat applications.The findings reveal three main themes: (1) increased digital trust in zakat institutions due to transparency and transaction security; (2) the emergence of technology-based religious motivation that positions digital zakat as an expression of modern spirituality; and (3) the role of social media in shaping philanthropic awareness through narratives of empathy and online solidarity. These findings indicate that zakat digitalization not only transforms fundraising mechanisms but also reconstructs how young generations interpret worship and social participation.This study contributes theoretically to the development of the concepts of digital religiosity and the Technology Acceptance Model (TAM) within the context of Islamic philanthropy. Practically, the findings provide guidance for zakat institutions in optimizing transparent and participatory digital communication strategies. Future research is recommended to examine the influence of social media algorithms on digital religious behavior to broaden understanding of zakat dynamics in the era of technological transformation
Halal Tourism Development Through Creative Economy Of Local Communities In Sumbersuko District Nur Farahim Kayfa; Siti Nur Latifah; Moch Mahsun; Nurhafid Ishari
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.v8i3.9692

Abstract

This study aims to analyze the role of micro, small, and medium enterprises (MSMEs) and the creative economy in supporting the development of halal tourism in Sumbersuko District, Lumajang Regency. The research focuses on identifying the potential of MSMEs, the contribution of the creative economy to empowering local communities, as well as the supporting and inhibiting factors in the development of halal tourism. This study employs a descriptive qualitative approach, with data collection techniques including observation, in-depth interviews, documentation, and literature review. The research informants consist of MSME actors, tourism managers, and surrounding communities at two tourist destinations, namely Selokambang Natural Bath and Tumpak Selo Mini Tubing. The findings indicate that MSMEs play a strategic role in providing Muslim-friendly products and services, such as halal-certified culinary offerings and business services tailored to the needs of Muslim tourists. Community-based creative economic activities, including souvenir production and local product innovation, also enhance the attractiveness of halal tourism. However, several challenges remain, including increases in entrance ticket prices that affect visitor numbers, the lack of supporting halal tourism facilities, and fluctuations in tourist visits during certain periods. This study concludes that the development of halal tourism in Sumbersuko District requires synergy among MSMEs, creative economy actors, tourism managers, and local government. Such collaboration is essential to enhance halal product innovation, improve tourism facilities, and strengthen digital promotion in order to create a competitive, sustainable halal tourism destination that can improve the welfare of local communities.
The Influence of e-WOM and Online Media Regarding the Dangers of Matcha Consumption on Matcha Drink Purchase Decisions in Mataram City Mediated by Health Awareness Ni Nyoman Jingga Sukmarani; Lalu Edy Herman Mulyono
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.v8i3.9876

Abstract

This study aims to analyze the influence of electronic word of mouth (e-WOM) and online media regarding the dangers of matcha consumption on matcha beverage purchasing decisions in Mataram City, with health awareness as a mediating variable. The background of the study is based on the increasing consumption of matcha beverages amidst the proliferation of digital information regarding its health impacts spread through online media and consumer reviews. This study used a quantitative approach with a survey design. The sample consisted of 80 respondents selected using a purposive sampling technique. The criteria were domiciled in Mataram City, had consumed matcha beverages, and had been exposed to matcha information through online media. Primary data were collected through an online questionnaire using a 1-5 Likert scale and analyzed using Structural Equation Modeling based on Partial Least Squares (SEM-PLS). The results showed that e-WOM and online media had a positive and significant influence on purchasing decisions. Health awareness also had a positive and mediating effect on the influence of e-WOM and online media on purchasing decisions. This study concluded that digital information and health awareness play a significant role in shaping matcha beverage purchasing decisions.
The Role of Culture in Moderating the Influence of Financial Literacy and the Performance of SMEs in North Toraja Regency Stefani Marina Palimbong; Mince Batara
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.v8i3.9948

Abstract

This research aims to analyze and determine the role of culture in moderating the influence of financial literacy on SME performance. This research uses a quantitative approach. The objects studied were SME owners in Toraja Regency. Data was obtained through a survey with an instrument, namely a questionnaire and the sampling method used was the simple random sampling method. The results of the research conclude that financial literacy has a significant effect on the performance of North Toraja Regency MSMEs and culture can moderate the influence of financial literacy on the performance of North Toraja Regency SMEs.
The Influence of System Quality Factors and Information Quality on The Quality of Financial Reports Using SIPD RI at BPKAD of Sulawesi Tengah Province Nur Kholifah; Masruddin; Sugianto; Fikry Karim
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.v8i3.10025

Abstract

The primary objective of this study is to evaluate and examine the influence of System Quality and Information Quality on Financial Report Quality related to the implementation of the Regional Government Information System (SIPD RI) within the Regional Finance and Asset Management Agency (BPKAD) of Central Sulawesi Province. SIPD RI serves as a centralized digital platform that supports local government activities in financial planning, budgeting, implementation, and reporting. This study employed a quantitative strategy utilizing the Structural Equation Modeling–Partial Least Squares (SEM-PLS) framework. Data collection was conducted by distributing a Likert-scale questionnaire (scored from 1 to 5) to BPKAD employees who routinely operate SIPD RI. The findings indicate that system quality and information quality have a constructive and meaningful impact on Financial Report Quality. These findings suggest that improving the performance of the system and information generated by SIPD RI can improve local government financial reporting standards. Thus, these results provide practical recommendations for local governments in optimizing the potential of SIPD RI in increasing public financial transparency and accountability.

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