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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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Between Global Economic Shocks and Institutional Capacity: Explaining Fiscal Resilience in Timor-Leste Egídio Maria de Jesus Gomes; Frasto Biyanto; Miswanto; Baldric Siregar; Ananias Barreto; Helio Augusto da C. Xavier Mauquei; Apolinario Magno
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.v8i3.11771

Abstract

Timor-Leste faces significant fiscal challenges arising from its heavy dependence on petroleum revenues, exposure to global economic shocks, and the need to strengthen institutional capacity in the post-conflict development period. This study examines the effects of global economic dynamics and institutional capacity on fiscal resilience in Timor-Leste. A quantitative cross-sectional research design was employed using a structured Likert-scale questionnaire administered to 200 academics selected through stratified random sampling from accredited universities in Timor-Leste. The data were analysed using Partial Least Squares Structural Equation Modelling (PLS-SEM) with SmartPLS 4.0. The measurement model demonstrated satisfactory reliability and validity, while the structural model exhibited strong explanatory power (R² = 0.705). The findings reveal that global economic dynamics have a significant negative effect on fiscal resilience (β = −0.715, p < 0.001), whereas institutional capacity has a significant positive effect on fiscal resilience (β = 0.459, p < 0.001). Together, both variables explain approximately 70.5% of the variance in fiscal resilience, indicating that external economic conditions and institutional quality are key determinants of fiscal sustainability in Timor-Leste. These findings highlight the importance of reducing dependence on petroleum revenues while strengthening public financial management, governance quality, and institutional effectiveness to enhance fiscal resilience. The study contributes to the literature on fiscal resilience in resource-dependent small states and provides evidence to support policy reforms aimed at improving long-term fiscal sustainability.
Trademark Counterfeiting of Watches of Famous Brands MUI Fatwa Perspective No. 1/5/2005 and Law No. 20 2016 on Trademarks and Geographical Indications Erniawati; Annisa Sativa
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.v8i3.11842

Abstract

Trade competition has intensified the competitiveness among various trademarks, particularly well-known trademarks, including those used in the watch industry. However, this condition has also increased the circulation of counterfeit watches, causing significant losses to trademark owners and consumers. This study aims to identify the indicators of trademark counterfeiting in the trade of well-known branded watches, analyze trademark counterfeiting from the perspective of Law No. 20 of 2016 on Trademarks and Geographical Indications, and examine such practices from the perspective of Fatwa of the Indonesian Council of Ulama (MUI) No. 1/MUNAS VII/MUI/5/2005 on the Protection of Intellectual Property Rights. This research employs a normative juridical method using the statutory approach and the conceptual approach. Data were collected through document analysis and examined qualitatively. The findings indicate that trademark counterfeiting constitutes a violation that may cause substantial losses to legitimate companies as the original owners and producers of the trademarks. Trademark counterfeiting is an unlawful act prohibited under both Indonesian positive law and Islamic law. According to MUI Fatwa No. 1/MUNAS VII/MUI/5/2005 on the Protection of Intellectual Property Rights, the trade of counterfeit branded watches is considered haram because it constitutes an act of injustice (ẓulm). Furthermore, under Law No. 20 of 2016, any party who permits or facilitates trademark infringement acts contrary to the objective of legal protection for trademarks. Therefore, both the MUI Fatwa and the Trademark Law prohibit trademark counterfeiting, including for parties who knowingly obtain financial benefits from transactions involving counterfeit branded goods.
Confession as a Ground for Case Termination in KPPU from the Perspective of Ibn Qayyim al-Jauziyah (A Study of Decision Number 04/KPPU-I/2024) Madinah Asri Putri Andarin; Mustapa Khamal Rokan
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.v8i3.11852

Abstract

This study analyzes the position of confession as a ground for case termination in KPPU Decision Number 04/KPPU-I/2024 and examines it from the perspective of Ibn Qayyim al-Jauziyah. The background of this research is based on the behavioral change mechanism introduced under KPPU Regulation Number 2 of 2023, which allows the reported party to acknowledge the alleged violation and submit commitments for behavioral improvement, as well as concerns that confession may become a shortcut that weakens the deterrence function and the protection of public interests. This study employs normative juridical research using the statutory approach and the conceptual approach. Legal materials were collected through library research and analyzed qualitatively using deductive reasoning. The findings indicate that confession is not the sole basis for case termination but rather an initial requirement to enter the behavioral change mechanism. The termination of the case in KPPU Decision Number 04/KPPU-I/2024 was carried out after the commitments to behavioral change had been declared fulfilled through a process of supervision and verification in accordance with KPPU Regulation Number 2 of 2023. From the perspective of Ibn Qayyim al-Jauziyah, confession (iqrār) is a highly authoritative form of evidence but cannot stand alone without supporting proof capable of revealing the objective truth. Therefore, the case termination mechanism is fundamentally consistent with the legal thought of Ibn Qayyim al-Jauziyah. However, the effectiveness and legitimacy of case termination ultimately depend on the objectivity and accountability of the verification process regarding the implementation of the behavioral change commitments.
Consumer Protection for Intercity Bus Passengers in Pematangsiantar Against Overloading Practices (An Analytical Study of the Sadd Adz-Dzari'ah Principle) Isro Ayu Marbun; Zulkifli Nas
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.v8i3.11853

Abstract

The phenomenon of overloading on intercity buses remains common and poses a potential threat to passenger safety. This condition indicates that consumer protection in the transportation sector has not been implemented optimally. Therefore, it is necessary to examine this issue from both the perspectives of positive law and Islamic law, particularly through the principle of Sadd Adz-Dzari'ah as a preventive measure against potential harm. This study aims to examine how overloading practices occur on intercity buses in Pematangsiantar, how legal protection is provided for passengers affected by such practices, and how these practices are analyzed from the perspective of Islamic law through the principle of Sadd Adz-Dzari'ah as a means of preventing harm to consumers. This study employed a non-doctrinal (empirical juridical) research method using the statute approach and conceptual approach, with qualitative data analysis. The findings indicate that the practice of overloading passengers on intercity buses continues to occur frequently, particularly during peak travel periods. This condition not only causes discomfort to passengers but also increases the risk to their safety. Furthermore, legal protection for passengers subjected to such practices has not been implemented effectively, as reflected in weak regulatory supervision, low awareness among business operators, and the limited efforts of passengers to assert their rights. From the perspective of Islamic law, the practice of overloading clearly contradicts the principle of Sadd Adz-Dzari'ah because it creates opportunities for greater harm. Therefore, such practices should be prevented from the outset as a means of protecting the safety and welfare of passengers.
The Use of Zakat Funds In The Economic Resilience of Natural Disaster Victims Rahmawati Aulia Nor; Syahrani
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.v8i3.11862

Abstract

The management of zakat funds by BAZNAS plays an important role in supporting the economic resilience of natural disaster victims. However, challenges such as inaccurate beneficiary identification, complex distribution procedures, and the mismatch between assistance and victims' urgent needs may reduce the effectiveness of zakat utilization. This study aims to analyze the process of beneficiary identification, the mechanism of aid distribution, and the utilization of zakat funds in strengthening the economic resilience of natural disaster victims in Hulu Sungai Utara Regency. A qualitative approach was employed using direct observation, semi-structured interviews, and documentation. Data were analyzed through data reduction, data display, and conclusion drawing, while triangulation was applied to ensure data credibility. The findings reveal that beneficiary identification is conducted through reports from village officials and relevant agencies, followed by administrative verification and field surveys to ensure the eligibility of recipients. The distribution mechanism consists of report verification, field assessment, internal administrative procedures, and coordinated distribution involving BAZNAS, village authorities, and other stakeholders. The study also found that zakat assistance primarily focuses on fulfilling the victims' immediate basic needs, including food supplies and emergency necessities, thereby supporting their economic resilience during the early post-disaster recovery period. These findings indicate that the structured and collaborative management of zakat funds contributes to more accurate and effective disaster assistance, although future efforts should strengthen productive empowerment programs to enhance long-term economic recovery for disaster-affected communities.
Digital Customer Experience and Brand Loyalty: Mediating Engagement and Moderating Authenticity Among Generation Z Jamaluddin Dahlan jamaluddin; asraf yunus
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.v8i2.12023

Abstract

Grounded in the stimulus–organism–response paradigm, this study examines how digital customer experience (DCE) shapes brand loyalty (BL) among Generation Z social-commerce consumers, testing brand engagement (BE) as a mediating mechanism and brand authenticity (BA) as a moderating boundary condition. Survey data were collected from 384 Generation Z Shopee consumers across Kendari City, Konawe Regency, and Kolaka Regency, Indonesia, and analyzed using partial least squares structural equation modeling. Results show that DCE significantly predicts both BE and BL directly, that BE significantly and partially mediates the DCE–BL relationship, and that BA exerts a significant direct effect on BL but does not significantly moderate the BE–BL relationship. Theoretically, this study contributes an integrated test combining the stimulus–organism–response paradigm, consumer brand engagement theory, and brand authenticity theory within one moderated-mediation model, providing statistically decisive evidence that brand authenticity operates as an independent driver of loyalty rather than a condition strengthening engagement's effect, narrowing an unresolved debate over authenticity's structural role in recent social-commerce literature. Practically, brands should treat experience quality and authenticity-building as parallel, independently justified investments rather than assuming authenticity multiplies engagement's returns. These results extend social-commerce loyalty research to an underrepresented, non-metropolitan Indonesian context.
PAI Teachers and the Phenomenon of Spiritual Quiet Quitting: A Study on the Decline of Students' Worship Motivation Amid Academic Curriculum Density Sesilia Marsya Nabila Zahara; Rice Putri Dia Utami; Muhammad Yasin Abdul Aziz Rantisi Nasution; Lety Febriana
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.v8i3.12049

Abstract

The transformation of academic curricula demanding intensive cross-disciplinary competencies has produced a density of learning agendas with implications for students' psychological and spiritual dimensions. This phenomenon gives rise to a condition conceptualized as "spiritual quiet quitting", a term borrowed from workplace literature describing students who continue to perform worship formally while losing inner engagement, devotion, and meaning. This study aims to conceptually examine the relationship between academic curriculum density and the decline of students' worship motivation, to identify the characteristics of spiritual quiet quitting, and to analyze the role and strategies of Islamic Religious Education (PAI) teachers in responding to it. The study employs a qualitative descriptive-analytical library research approach, drawing data from nationally and internationally indexed journal articles published between 2019 and 2026, analyzed through data reduction, display, and conclusion drawing following the Miles and Huberman model. The findings indicate that, viewed through the job demands-resources framework, curriculum density can function as a demand that depletes students' psychological resources when not balanced by supporting resources such as social support and adequate spiritual meaning-making. PAI teachers hold a crucial role through authentic exemplary conduct, affective-personal approaches grounded in fulfilling the basic psychological needs of autonomy, competence, and relatedness, and reorienting the worship narrative from administrative obligation toward meaningful practice, as a preventive step against the spread of spiritual quiet quitting in school settings. Keywords: PAI teacher; spiritual quiet quitting; worship motivation; curriculum density; academic burnout; self-determination theory
The Impact of Transformational Leadership, Work Motivation, and Organizational Culture on Civil Servant Performance: An Empirical Study in Indonesian Local Government Hairun Zainuddin
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.v8i2.9886

Abstract

This study analyzes the influence of transformational leadership, work motivation, and organizational culture on Civil Servant (ASN) performance at the Department of Youth and Sports, Luwu Regency, Indonesia. Four hypotheses were tested: transformational leadership, work motivation, and organizational culture each positively affect ASN performance, and all three variables simultaneously affect performance. A quantitative explanatory approach with cross-sectional survey design was employed. Using a census technique, all 31 ASN at the agency served as respondents. Data were collected via a structured 48-item Likert-scale questionnaire adapted from established instruments, including the Multifactor Leadership Questionnaire, Perry public service motivation scale, Denison Organizational Culture Survey, and Pradhan and Jena performance scale. Multiple linear regression with SPSS was used for analysis, preceded by classical assumption tests. Results show that transformational leadership, work motivation, and organizational culture each have a positive and significant effect on ASN performance, and all three variables jointly explain a substantial proportion of performance variance, confirming all four hypotheses. Transformational leadership emerged as the strongest predictor, underscoring the critical role of inspirational and individually considerate leadership in public sector performance. These findings suggest that agency leaders should prioritize transformational leadership development, strengthen intrinsic and public service motivation, and foster an organizational culture centered on involvement, adaptability, and clear mission. Future research should explore mediating variables such as employee engagement or job satisfaction, and apply structural equation modeling for deeper causal analysis.
CSR, Corporate Governance, Firm Size and Earnings Management: Empirical Evidence from Indonesian Infrastructure Firms on the IDX Sultan Achmad Daffa; Roy Budiharjo
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.v8i3.11347

Abstract

Corporate social responsibility (CSR), institutional ownership (IOW), audit committees, and company size (F size) are the variables that this study intends to examine in relation to earnings management. Companies listed on the IDX in the infrastructure industry from 2021–2025 are the main emphasis. We selected 20 out of 70 listed infrastructure businesses using a purposive sample technique and a quantitative research strategy based on secondary panel data for this study. Panel data regression analysis was used for hypothesis testing, and discretionary accruals were created from the Modified Jones Model to quantify earnings management. Chow, Hausman, and Lagrange Multiplier tests determined that the REM was the best fit. An Adjusted R-squared score of 19.20% shows that earnings management is significantly affected by all four independent factors. Earnings management and CSR disclosure show a negative correlation, although audit committee, firm size, and institutional ownership by themselves do not. Although firm size, audit committee meeting frequency, and concentration of institutional ownership are not sufficient factors to prevent managerial opportunism in the infrastructure industry, these results suggest that CSR disclosure is a useful tool for keeping earnings management practices in check. Investors, regulators, and corporate governance frameworks in Indonesia's infrastructure industry can benefit from this research, which also advances agency theory.
The Effect of ESG Performance, Tax Avoidance, and Good Corporate Governance on Earnings Management Practices in Mining Companies in Indonesia for the 2020-2024 Period Nindia Putri Septiani; Wiwin Aminah
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.v8i3.11369

Abstract

This study investigates the influence of Environmental, Social, and Governance (ESG) performance, Tax Avoidance, and Good Corporate Governance (GCG) on earnings management among mining sector companies listed on the IDX during 2020–2024. Grounded in Agency Theory (Jensen et al., 1976), the study hypothesizes that ESG performance and GCG negatively influence earnings management, while Tax Avoidance exerts a positive influence. We used secondary data from sustainability reports and yearly reports to create a quantitative descriptive-causal approach. We obtained 75 firm-year observations and 15 enterprises through purposeful sampling. We used the IDX ESG Reporting Index (Form E020) to score ESG performance, the Effective Tax Rate (ETR) to proxy tax avoidance, and the proportion of independent commissioners, managerial ownership, and institutional ownership to measure GCG. Discretionary accruals via the Modified Jones Model were used to measure earnings management. We used EViews 12 to run panel data regression using simultaneous F-tests and partial t-tests. The results reveal that earnings management is strongly and adversely affected by ESG performance and GCG, but has no discernible effect from Tax Avoidance. Theoretically, these results add to the earnings management literature, and practically, they provide regulators and investors with information they can use to evaluate the profitability of mining companies that are adopting sustainability practices.

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