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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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Tax Compliance as a Social Responsibility Practice: An Interpretive Study from a Social Accounting Perspective Muarif Leo; Alimuddin; Syarifuddin
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.v8i3.11182

Abstract

Tax compliance has traditionally been understood primarily as a legal and administrative obligation that emphasizes regulations, penalties, audits, and reporting procedures; as a result, existing frameworks remain limited in explaining how taxpayers perceive compliance as part of their social responsibility. This study aims to interpret the meaning of tax compliance as a practice of social responsibility from a social accounting perspective. The study employs an interpretive qualitative approach, with data collected through semi-structured interviews with four individual taxpayers as the primary informants. The data were analyzed through the stages of open coding, categorization, theme formation, interpretation of meaning, and conceptual synthesis. The research findings reveal five main themes: taxes as a social contribution; tax compliance as a form of concern for society; tax compliance as a moral obligation of citizens; taxation as a form of fiscal solidarity; and the importance of education, transparency, and institutional legitimacy in fostering compliance. These findings indicate that tax compliance is not merely interpreted as adherence to rules, but as a social practice built upon moral responsibility, collective solidarity, public trust, and accountability. This study contributes to the development of social accounting literature by introducing the concept of fiscal solidarity as a collective practice of citizens in supporting public welfare and strengthening the relationship between society, the state, and the tax system.
An Islamic Economic Perspective on the Influence of Perceived Ease of Use and Perceived Usefulness on QRIS Usage Decisions Through Attitude Toward Using as an Intervening Variable: Evidence from MSMEs in Gowa Regency Azmi Yusriyah Naurah; Jamaluddin Majid; Sudirman
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.v8i3.11246

Abstract

This study aims to analyze the influence of the perception of ease of use and the perception of usability on the decision to use the Quick Response Code Indonesian Standard (QRIS), with user attitudes as an intervening variable in Micro, Small, and Medium Enterprises (MSMEs) in Gowa Regency in the perspective of Islamic economics. The type of research used is quantitative research with an explanatory approach. Data analysis was carried out using SmartPLS software version 4.11.4 through the Partial Least Squares (PLS) approach to test the validity, reliability, structural model, and research hypothesis. The results of the study show that the perception of ease of use does not have a significant effect on the decision to use QRIS or on user attitudes. On the other hand, the perception of usability has a positive and significant effect on the decision to use QRIS as well as on user attitudes. In addition, user attitudes have a significant effect on the decision to use QRIS. In the mediation analysis, the user's attitude did not mediate the influence of the perception of ease of use on the decision to use QRIS, but succeeded in mediating the influence of the perception of usability on the decision to use QRIS. Overall, the findings of this study show that the decision to use QRIS in MSMEs is more driven by the perception of benefits than the perception of ease of use. From an Islamic economic perspective, these results are in line with the principles of maqasid al-shariah, especially maslahah (public benefit) and hifz al-mal (protection of property), where the adoption of technology is expected to provide real benefits, increase efficiency, and ensure safe and transparent financial transactions.
Supply Chain Management of Ginger Coffee at UD Bintang Surayyah, Palu : A Qualitative Case Study Zulfadli R. Lakadjo; Fatlina Zainuddin; Syamsuddin; Suryadi Hadi
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.v8i3.11328

Abstract

purpose: This study aims to examine the ginger coffee supply chain management at UD Bintang Surayyah, identify the main challenges, and develop appropriate strategies to improve the effectiveness of sustainable supply chain management. Methods: This study is a qualitative study using a descriptive approach with observation, interviews, and documentation as research methods. The informants in this study were selected through purposive sampling and consisted of business owners, farmers, and retailers; their responses were then analyzed using triangulation.. Results: The research findings show that the ginger supply chain at UD Bintang Surayyah consists of upstream, internal, and downstream segments involving farmers, production facilities, retailers, and consumers. The main challenges identified include inconsistent quality of ginger raw materials, high prices for ginger raw materials due to competition for supply from other businesses, a weak inventory control system, and high distribution costs and lead times. Building stronger partnerships with farmers through formal cooperation agreements, implementing a more structured system for demand forecasting and inventory control, and optimizing the distribution system are expected to be strategies that improve operational efficiency and support business sustainability. Implications: The study is expected to provide practical implications for MSME operators in improving operational efficiency and business sustainability through better supply chain management.
The Influence of Utilitarian Value on Repurchase Intention through Attitude among Bandung Indah Plaza Visitors Vira Novita; Edi Nurtjahjadi
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.v8i3.11386

Abstract

This study explores whether utilitarian value contributes to repurchase intention by considering attitude as an intervening variable among visitors to Bandung Indah Plaza. The research employed a cross-sectional quantitative design with 126 Generation Z participants from the Greater Bandung area recruited using purposive sampling. Data were collected through an online questionnaire and processed using descriptive analysis, simple and multiple linear regression techniques, together with Sobel mediation analysis in SPSS version 27. The empirical results reveal a statistically significant positive relationship between utilitarian value, attitude, and repurchase intention. Moreover, attitude significantly promotes repurchase intention while simultaneously functioning as the mechanism through which utilitarian value influences repurchase intention. Overall, the findings suggest that shopping center management should emphasize functional shopping experiences, including convenience and efficiency, to encourage repeat purchasing behavior in offline retail environments.
The Influence of Green Knowledge on Purchase Intention Mediated by Green Lifestyle for Tumbler Products Among Generation Z in Bandung Nadia Nurul Saadah; Eka Septiarini
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.v8i3.11390

Abstract

The escalation of plastic waste in Indonesia, particularly in Bandung, indicates that the reliance on single use plastics continues to pose an environmental challenge that requires intervention. A potential measure to mitigate this issue is the utilization of reusable tumblers instead of single-use drinking vessels. Nonetheless, the adoption of reusable tumblers within an environmentally conscious lifestyle remains limited among Generation Z. This study aims to examine the influence of green knowledge on purchase intention mediated by green lifestyle, concerning reusable tumblers among Generation Z in Bandung. This research utilized a quantitative approach with a sample of 121 participants chosen through purposive sampling. The information for this research was gathered via an online survey disseminated through Google Forms, and it was determined to be both valid and reliable. Furthermore the data satisfied the traditional assumption evaluations necessary for hypothesis testing in this research, which included simple regression analysis, multiple regression analysis, and the Sobel test. The examination was performed using SPSS version 26. The findings demonstrate that green knowledge positively and significantly influences green lifestyle, green knowledge also positively and significantly influences purchase intention, furthermore, green lifestyle positively and significantly impacts purchase intention, and green lifestyle mediates the effect of green knowledge on purchase intention.
Analysis of Workload and Physical Work Environment on Job Satisfaction in Honorary Teachers at SDN 059 Cirangrang, Bandung City Andara Rossa Kusuma; Khaerul Rizal Abdurahman
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.v8i3.11391

Abstract

Education is one of the important factors in creating quality human resources. In the world of education, teachers have a crucial role in supporting the success of the teaching and learning process, so teacher job saticfaction needs to be considered in order to improve the quality of learning. From the result of interviews and observations obtained several problems related to the job satisfaction of honorary teachers, which are reflected in the innappropriate workload and suboptimal physical work environment conditions such as the lack of natural lighting (sunlight). This study aims to analyze the workload and physical work environment on job satisfaction of honorary teachers at SDN 059 Cirangrang, Bandung City. The method used in this study is a qualitative method with data collection techniques through interviews, observation and documentation. Data validity testing was carried out using data triangulation, in this study the number of informants was five honorary teachers and one key informant. This study shows the results that the workload of honorary teachers at SDN 059 Cirangrang is in the high category, but can still be adjusted to the abilities and competencies og teachers. Furthermore, the physical work environment at SDN 059 Cirangrang is still considered inadequate due to limited facilities and uncomfortable working conditions. Consequently, both workload and the physical work environment impact to job saticfaction. It can be concluded that a workload that aligns with competencies and abilities, supported by comportable physical work environment, will increase job satisfaction among honorary teachers.
An Analysis of Organizational Support and Work-Life Balance and Their Impact on Turnover Intention (A Qualitative Study of Teachers at RA Al-Idhar) Shinta Indrie Nurmalatifah; Mochamad Vrans Romi
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.v8i3.11439

Abstract

This study examines the influence of organizational support and work-life balance on turnover intention among teachers at RA Al-Idhar. In an educational setting, organizational support and work-life balance are important factors that can influence teachers’ comfort, job satisfaction, and desire to remain with the organization. This study aims to understand how organizational support and work-life balance influence the emergence of turnover intention among teachers at RA Al-Idhar. This study employed a qualitative approach, utilizing data collection techniques such as interviews, observation, and documentation. The informants in this study consisted of the school principal, teachers, and the teachers’ husbands. The results indicate that organizational support at RA Al-Idhar is considered quite good, as evidenced by effective communication, family-like working relationships, and the availability of work flexibility under certain conditions. Teachers’ work-life balance was also rated as fairly good in terms of time management and work flexibility; however, challenges were still identified regarding mental and physical health due to workloads and limited workplace facilities. These conditions give rise to turnover intentions, as evidenced by teachers’ thoughts of seeking other jobs, searching for job openings, and even wanting to leave the organization. This study shows that organizational support and work-life balance play a significant role in influencing teachers’ turnover intentions. The findings of this study are expected to serve as a basis for educational institutions to improve workplace comfort and teacher well-being, as well as to retain teaching staff so that turnover intentions can be minimized
Financial Distress in Textile and Garment Companies: The Influence of Financial Performance, Firm Size, and Good Corporate Governance Fidelya Meindra Shafitri; 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.v8i3.11457

Abstract

The textile and garment industry plays an important role in Indonesia’s economy but faces financial pressures that may increase the risk of financial distress. This study aims to examine the effects of financial performance, firm size, and good corporate governance on financial distress in textile and garment companies listed on the Indonesia Stock Exchange during 2020–2024. Using a quantitative explanatory design, this study analyzed secondary data from 13 companies, resulting in 65 firm-year observations. Financial distress was measured using the Altman Z-Score, while financial performance, firm size, and corporate governance were measured by ROA, natural logarithm of total assets, board of directors, and board of commissioners, respectively. Panel data regression was conducted using EViews 13. The results show that ROA, firm size, and board of directors have no significant effect on financial distress, while the board of commissioners has a positive and significant effect on the Altman Z-Score. Simultaneously, all independent variables significantly affect financial distress. These findings highlight the importance of effective board supervision in strengthening corporate financial resilience.
Determinants of Financial Distress: The Role of Liquidity, Profitability, Leverage, Sales Growth, and Firm Size in Energy Sector Companies Listed on the Indonesia Stock Exchange for the 2020–2024 Period Najwa Salsabila Az Zahra; Farida Titik Kristanti
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.v8i3.11477

Abstract

Financial distress has become an important concern because it threatens corporate sustainability, financial performance, and investor confidence. Previous studies have reported inconsistent findings regarding the effects of liquidity, profitability, leverage, sales growth, and firm size on financial distress, particularly in Indonesia's energy sector. Therefore, this study aims to examine the influence of these factors on financial distress among energy sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. This study employs a quantitative approach using secondary data obtained from annual financial statements. The population consists of 89 energy sector companies listed on the IDX, from which 60 companies were selected using purposive sampling, resulting in 300 firm-year observations. Financial distress is measured using the Altman Z-Score model, while panel data regression analysis is employed using EViews 13, with the Common Effect Model (CEM) identified as the most appropriate estimation model. The findings indicate that liquidity, measured by the Current Ratio, has a positive and statistically significant effect on the Altman Z-Score, indicating that stronger liquidity reduces the likelihood of financial distress. In contrast, profitability, leverage, sales growth, and firm size do not exhibit statistically significant effects. These findings suggest that liquidity is the primary financial indicator in maintaining financial stability among Indonesian energy sector companies. This study contributes to the financial distress literature by providing updated empirical evidence from the Indonesian energy sector and offers practical insights for managers, investors, and other stakeholders in assessing corporate financial health and mitigating financial distress risk
The Effect of Green Accounting, Environmental Performance, Independent Commissioner, and Firm Size on Firm Value: Evidence from Basic Materials Sector Companies Listed on the Indonesia Stock Exchange (2021-2024) Najwa Hanaiudia Ramadhani; 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.v8i3.11576

Abstract

This study was motivated by the inconsistencies in the results of perivous studies and the phenomenon of declining firm value in the basic materials sector. The analysis focuses on assessing the extent to which green accounting implementation, environmental performance, board independence represented by independent commissioners, and firm size influence firm value. Employing a quantitative approach, this study relies exclusively on secondary information extracted from annual reports, sustainability reports, and PROPER environmental assessment reports covering the 2021–2024 period. Sample selection followed a purposive sampling strategy, producing a balanced panel dataset consisting of 24 publicly listed firms and 96 firm-year observations. The proposed relationships were examined using panel data regression estimated through the Fixed Effects Model (FEM). The findings suggest that neither green accounting, environmental performance, nor board independence exerts a statistically meaningful influence on firm value. In contrast, firm size is found to be negatively associated with firm value.

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