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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
 128   129   130   131   132 
Investment Climate Development Strategy for North Maluku Economic Growth Musdar Muhammad; Bahrun Talib; Daud Hasim
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.v8i2.11753

Abstract

This study aims to analyse and examine strategies for developing the business climate and investment in order to spur economic growth in North Maluku Province. The research method employed is a quantitative descriptive approach to formulate regional policy strategies. Secondary data consists of macroeconomic time-series data. The data was then analysed using the Analytical Hierarchy Process (AHP). The results indicate that the respondents’ preferences are valid and consistent, with an inconsistency ratio (CR) below the threshold (CR < 0.100). The main criteria prioritised for business climate development, in descending order, are Security (0.214), Investment (0.144), Public Services (0.107) and Licensing (0.103). At the sub-criterion level, security costs have the highest priority weighting (0.425); the electricity supply aspect shows a downward trend (0.199); barriers to business access are dominated by distribution and labour issues (0.193 each); and licensing requirements are still rated as poor (0.163).
Legal Liability of the Board of Directors for Errors in Withholding and Reporting of Employee Income Tax Feriawan Ardiawanto
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.v8i3.11782

Abstract

This study analyzes the legal liability of the Board of Directors regarding the mismanagement of PPh 21 (Employee Income Tax) by subordinates, amidst the ongoing tension between the doctrine of limited liability under the Law on Limited Liability Companies and the concept of personal liability for corporate officers under Tax Law. Employing a normative legal research method with statutory, conceptual, and case-law approaches, this research examines the juridical qualification of delegated authority through the lens of fiduciary duty and the Business Judgment Rule (BJR). The findings indicate that the delegation of payroll management is a legally valid operational action. Following the Constitutional Court Decision Number 41/PUU-XVIII/2020, the paradigm of the Board of Directors' legal liability has shifted from strict liability to fault-based liability. The Directors are shielded from personal liability provided they can demonstrate the implementation of adequate internal control systems (due care) and the absence of criminal intent (mens rea). Liability for administrative tax sanctions rests upon corporate assets, while criminal liability for tax embezzlement committed by individual employees is personal and cannot be automatically imputed to the Directors.
Green Marketing Strategies for Local Community Empowerment Based on Halal Tourism Ratna Dewi; Aryati Arfah
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.v8i3.8749

Abstract

This study aims to analyze the implementation of green marketing strategies in local community empowerment based on halal tourism at Pantai Biru, Makassar. With the increasing demand for halal tourism, it is essential to integrate sustainability concepts in the development of tourism destinations. This research focuses on how green marketing strategies can strengthen local community empowerment while enhancing the attractiveness of halal tourism. The methodology used in this research is a quantitative approach with SWOT analysis, involving primary data collection through surveys and in-depth interviews with visitors and tourism managers. The study also employs validity and reliability techniques to ensure the quality of the collected data. The results indicate that the implementation of green marketing strategies can increase local community awareness of the importance of sustainability in managing tourism destinations. Furthermore, collaboration between the public sector, private enterprises, and local communities is key to the success of developing environmentally friendly halal tourism. The findings also indicate that green marketing strategies can enhance service and facility quality, thereby strengthening Pantai Biru's position as a sustainable halal tourism destination.
Circular Economy Makan Bergizi Gratis Program: A Conceptual Product Based On Islamic Economy Arivatu Ni'mati Rahmatika Rahmatika; Bekti Widyaningsih Widyaningsih; Trisna Putri Anggraeni Anggraeni
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.v8i3.8810

Abstract

Makan Bergizi Gratis Program (MBG) is a government policy to improve the quality of human resources by providing healthy food for school children. This program not only focuses on nutritional aspects, but also stimulates the local economy through the application of circular economy principles. This study aims to analyze the application of circular economy in the MBG program and review its relevance from an Islamic economic perspective. The method used is qualitative descriptive-conceptual with a literature study approach sourced from scientific literature, news articles, the Qur'an, hadith, and the thoughts of Islamic figures such as Al-Ghazali and Ibn Khaldun. The analysis was conducted using content analysis techniques to map concepts related to resource circulation, local food supply chains, and Islamic ethical principles. The results show that the MBG program has implemented circular economy principles through budget efficiency, the use of local food ingredients, waste management, and community empowerment. From an Islamic perspective, this program indicates the harmony between the circular economy mechanism of the MBG and the values ​​of social justice, wealth distribution, and public welfare as stated in QS. Al-Hasyr verse 7 and QS. At-Taubah verse 60. Islamic philanthropy such as zakat, infaq, sedekah, and waqf has the potential to support the sustainability of this program and strengthen the people's economy. Thus, the MBG represents a concrete implementation of collaboration between the circular economy and Islamic values ​​to achieve sustainable prosperity.
The Effect of Tax Planning on Business Profitability with Tax Efficiency as a Moderating Variable (Study of Coal Energy Companies in the 2022 - 2024 Period) Anichah Isma Ardani; Khasanah Sahara; Siti Isnaniati
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.v8i2.10037

Abstract

This study aims to examine the effect of tax planning on firm profitability and to analyze the moderating role of tax efficiency in the relationship between tax planning and profitability in coal energy sector companies. This sector is characterized by relatively high profits, resulting in substantial income tax obligations, which encourage companies to implement tax planning strategies and improve tax efficiency to maintain financial performance. This research employs a quantitative approach using panel data from three coal companies listed on the Indonesia Stock Exchange, namely PT Adaro Energy Indonesia Tbk, PT Bukit Asam Tbk, and PT Indo Tambangraya Megah Tbk, covering the period of 2022 - 2024. Data analysis is conducted using Moderated Regression Analysis (MRA) after passing classical assumption tests. The findings indicate that tax planning has no significant effect on profitability, and tax efficiency also does not significantly influence profitability. Furthermore, tax efficiency is not proven to moderate the relationship between tax planning and profitability. This study contributes to the literature by providing empirical evidence on the moderating role of tax efficiency in the coal energy sector, which remains underexplored in the Indonesian context.
Istismar Zakat Funds in the Perspective of MUI Fatwa No. 4 of 2003: Implications For the Welfare of Mustahik Muhlisah Hanifati; Nurkhalis Muchtar; M. Dawud Arif Khan
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.v8i3.11086

Abstract

This study aims to analyze in depth the Fatwa of the Indonesian Ulema Council (MUI) No. 4 of 2003 regarding the legality of the use of zakat funds for istismar activities (investment) and how it is implemented within the framework of the productive zakat utilization program at the Central National Amil Zakat Agency (BAZNAS). The main focus of this research includes deconstructing the understanding of the substance of fatwas, mapping implementation practices at the level of national zakat authorities, and projecting its impact on the escalation of mustahik welfare. Methodologically, this study applies a qualitative approach with a case study design through a structured interview method with policy makers at the Central BAZNAS and comprehensive documentation techniques. A normative juridical approach is applied to dissect secondary data and literature materials, which includes synchronization between national zakat laws and regulations and fatwas related to investment in religious social funds. An analysis was carried out on primary and secondary literature to present a holistic insight into zakat governance from the perspective of positive law and Islamic law. The results of the study revealed two fundamental findings: first, the Central BAZNAS institutionally has strategic potential in transforming zakat funds into productive investment instruments in accordance with the mandate of the fatwa to create economic added value. Second, even though the instruments and implementation plans have been carefully prepared, the Central BAZNAS has not officially executed the investment program until this research is completed. This phenomenon is in contrast to several BAZNAS at the regional level, such as West Java, which have accelerated through similar productive zakat programs. This emphasizes that the implementation of the istismar fatwa is highly dependent on the courage of institutional innovation, appropriate risk mitigation, and certainty of operational regulations.
Financial Distress in Textile and Garment Firms: The Role of Executive Compensation, Sales Growth, and Operating Capacity Haifa Khairatun Hisan; Dudi Pratomo; Novy Fajriati
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.v8i3.11155

Abstract

This study examines the relationship between financial difficulty and operating capacity, sales growth, and executive compensation in textile and apparel companies listed on the Indonesia Stock Exchange (IDX) between 2020 - 2024. Grounded in Signaling Theory, the study investigates whether these factors influence the likelihood of financial distress. Quantitative secondary data was utilized from yearly reports and financial statements. Purposive sampling was used to pick 17 companies for the sample, yielding 85 panel observations. The Altman Z-Score was used to gauge financial distress, and panel regression using the REM, which was chosen using the Chow, Hausman, and Lagrange Multiplier tests, was used to analyze the data. Higher compensation may improve managerial effectiveness and lessen financial challenges, based on the research, financial turmoil is significantly impacted negatively by executive salary. Sales Growth shows an insignificant effect, suggesting that increased sales do not necessarily improve a firm’s financial condition. On the other hand, operating capacity has a positive effect on financial distress, indicating that operational stress rather than better financial performance may be the cause of increasing asset turnover. Collectively, the independent variables significantly affect Financial Distress. These findings support Signaling Theory by demonstrating that managerial, growth, and operational factors provide signals regarding a firm’s financial condition. The results suggest that companies should implement effective executive compensation policies and improve operational management to mitigate financial distress risk. Future research is urged to include more variables and cover a wider range of industries in order to provide a more thorough knowledge of the factors that contribute to financial distress. Keywords: Executive Compensation, Financial Distress, Operating Capacity, Sales Growth, Signaling Theory
The Effect of Green Brand Awareness and Green Brand Image on Sustainable Purchase Intention With Green Brand Trust as a Mediation Variable in Cake Products in Yogyakarta Riyan Indra Wijaya; Albari
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.v8i3.11314

Abstract

This study aims to analyze the influence of green brand awareness, green brand image, and green brand trust on sustainable purchase intention among Cocoabutter Yogyakarta consumers. The research approach used is a quantitative approach. The population in this study are consumers who have never purchased but have received information. The sampling technique used a non-probability sampling method with a convenience sampling technique. The number of samples in this study was 281 respondents. The research data was obtained through online questionnaires using Google Forms with measurements using a 5-point Likert scale. The research data were analyzed using SmartPLS software version 4.1.1.8 with the Structural Equation Model (SEM) method. The results of the analysis show that green brand awareness has a positive and significant effect on green brand image, green brand awareness has a positive and significant effect on sustainable purchase intention, green brand awareness has a positive and significant effect on green brand trust, green brand image has a positive and significant effect on sustainable purchase intention, green brand image has a positive and significant effect on green brand trust, and green brand trust has a positive and significant effect on sustainable purchase intention among Cocoabutter Yogyakarta consumers.
Integration of Maqashid Sharia in the Recognition and Management of Fixed Assets of BAZNAS Tulungagung Regency Pepen Tri Malaika Rizky; Sri Luayyi; Ahmad Yani
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.v8i2.11338

Abstract

This study aims to analyze the integration of Maqāṣid al-Sharī‘ah values in the practice of recognition and management of fixed assets at BAZNAS Tulungagung Regency as a form of accountability in the management of zakat, infaq, and alms (ZIS) funds. The study employs a descriptive qualitative approach with data collection techniques including non-participant observation, in-depth interviews with key informants consisting of management and relevant staff, and documentation of the 2024 financial reports. Data analysis was conducted descriptively by comparing fixed asset recognition and management practices against operational indicators for each dimension of Maqāṣid al-Sharī‘ah. The findings show that fixed asset recognition is in accordance with nonprofit accounting practices, where donated assets are recognized at fair value at the time of acquisition, while assets obtained through murābaḥah are recorded at acquisition cost until they are ready for use. The straight-line depreciation policy and preventive maintenance are consistently applied as a form of asset value protection. The dominance of the ḥifẓ al-māl dimension is reflected in policies focusing on asset control, protection, and sustainability. Meanwhile, the ḥifẓ al-nafs dimension is reflected in the use of operational vehicles for aid distribution and social response activities, and the ḥifẓ al-ʿaql dimension is reflected in the use of information technology in data management and decision-making processes. The implications of this study indicate that Maqāṣid al-Sharī‘ah can be used as an evaluative framework in the management of fixed assets within zakat institutions. Practically, the findings may serve as a basis for developing maqāṣid-based asset management policies to enhance transparency, accountability, and public trust. This study also contributes novelty through an evaluative approach that systematically integrates fixed asset accounting practices with operational indicators of Maqāṣid al-Sharī‘ah in the context of local zakat institutions.
The Effect of the Intensity of Food Purchases 0leh Free Nutritious Meal Program on the Income of Local Food MSMEs as a Source of Economic Learning in Teko Village Nila juliana; Mispandi; Rohaeniyah zain
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.v8i3.11355

Abstract

This study discusses the influence of the intensity of food purchases by the Free Nutritious Meal Program (MBG) on the income of local food MSMEs in Teko Village and its use as a source of contextual economic learning. The results of the study show that the MBG Program has a positive impact on increasing MSME income through regular and sustainable food purchases. The increase in income not only provides economic benefits for MSME actors, especially vegetable traders who are the main suppliers of food for the program, but can also be used as a source of economic learning that connects theoretical concepts with real conditions in society. Thus, the MBG Program has an important role not only in supporting the fulfillment of community nutrition, but also in improving the economic welfare of local communities and providing educational value for economic learning.

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