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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 1,547 Documents
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Financial Literacy And Lifestyle As Determinants Of Saving Behavior: The Moderating Role Of Gender Among Generation Z In Bandung Raya Hikmat Rahmansyah; Frido S. Simatupang
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 3 (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.v8i3.11632

Abstract

This study aims to analyze the influence of financial literacy and lifestyle on the saving behavior of Generation Z in Greater Bandung, as well as to examine the role of gender as a moderating variable. The study employs an explanatory quantitative approach with a cross-sectional survey design. Primary data were collected via online questionnaires from 145 Generation Z respondents residing in Greater Bandung; the sample size met the minimum requirement based on G-Power calculations. Data analysis was conducted using SPSS 27, involving validity tests, reliability tests, classical assumption tests, multiple linear regression, and Moderated Regression Analysis (MRA). The results indicate that financial literacy has a positive and significant effect on saving behavior (B = 0.625; t = 5.940; p < 0.001). Lifestyle also has a positive and significant effect on saving behavior (B = 0.547; t = 7.788; p < 0.001). However, gender does not moderate the effect of financial literacy on saving behavior (p = 0.147), nor does it moderate the effect of lifestyle on saving behavior (p = 0.285). The research model explains 76.7% of the variation in saving behavior. These findings confirm that strengthening financial literacy and cultivating a more planned lifestyle are more important factors than gender-based distinctions in enhancing the saving behavior of Generation Z
The Influence of Electronic Word of Mouth (E-WOM) on Campus Selection Decisions Mediated by Brand Green Campus: A Study at Telkom University Afnan Mufarih; Rahmat Hidayat; Riska Aprilina
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 3 (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.v8i3.11652

Abstract

This study examines how Electronic Word of Mouth (E-WOM) influences prospective students' decisions to enroll at Telkom University, specifically exploring whether a "Brand Green Campus" image mediates this relationship. Using a quantitative approach with purposive sampling, data was collected from 125 active Telkom University students who actively use social media and have encountered E-WOM regarding the campus. The data was then analyzed using Structural Equation Modeling (SEM) via SmartPLS. The findings reveal that E-WOM has a strong, significant direct impact on both the Green Campus brand (coefficient 0.657) and the final enrollment decision (coefficient 0.420). While the Green Campus brand itself also positively affects the enrollment decision (coefficient 0.288), it does not act as a statistically significant mediator between E-WOM and the decision to enroll (p-value 0.053). This suggests that E-WOM is a powerful, standalone driver of student enrollment. Consequently, to remain competitive, university management and public relations teams should focus on amplifying digital E-WOM and framing Green Campus initiatives around tangible student benefits.
The Effect of Training, Motivation, and Work Engagement on Employee Performance through Job Satisfaction as a Mediation Variable in Generation Z Employees in Batam Manufacturing Companies Meyling Christine; Yuddy Giovanna Priscilla
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 3 (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.v8i3.11693

Abstract

This study aims to analyze the influence of training, work motivation, and work engagement on employee performance through job satisfaction as a mediating variable in Generation Z employees in Batam City manufacturing companies. This research is based on Job Demands-Resources (JD-R) Theory and Self-Determination Theory (SDT) which explain the importance of job resources and the fulfillment of psychological needs in improving employee performance. The approach used is explanatory quantitative using the Partial Least Squares Structural Equation Modeling (PLS-SEM) method using SmartPLS 4.0 software. Data was obtained from 250 respondents who were selected through purposive sampling techniques. The results of the study show that training, work motivation, and work engagement have a positive and significant effect on job satisfaction and employee performance. In addition, job satisfaction has been shown to have a positive and significant effect on employee performance and acts as a partial mediator in the relationship between training, work motivation, and work engagement on employee performance. These findings confirm that improving the performance of Generation Z employees requires an integrated strategy that includes competency development, motivation strengthening, and increased work engagement to create sustainable job satisfaction.
The Effect of Profitability, Leverage, and Company Size on Profit Management in Non-Cyclical Consumer Companies on the Indonesia Stock Exchange for the 2020–2024 Period Ananda Nicholas; Ahmad Yani; Agus Athori
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 3 (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.v8i3.11769

Abstract

The purpose of this study is to test and prove empirically the influence of profitability, leverage, and company size on profit management. Based on agency theory, positive accounting theory, and signal theory, this study hypothesizes that profitability and leverage have a positive effect, while company size has a negative effect on profit management. The design of this study is causal-comparative using secondary data from the audited annual financial statements. Through purposive sampling techniques, a sample of 38 consumer non-cyclicals listed on the Indonesia Stock Exchange (IDX) was selected, resulting in 185 panel data observations over a five-year period from 2020 to 2024. Profit management as a dependent variable is projected through discretionary accrual using the Modified Jones Model on a cross-sectional basis. Data analysis was processed using multiple linear regression with robustness testing using Heteroskedasticity-Consistent Standard Errors (HC3) to correct for variance bias. The results of the study show that the entire hypothesis is rejected; Profitability, leverage, and company size have no significant effect on profit management either partially or simultaneously. The model yields a negative Adjusted R-square value of -0.010, confirming that the variation in profit management is driven by external factors outside the model. The implications of these findings suggest that conventional financial ratios lose their predictive power during periods of macroeconomic transition. In practical terms, investors are advised not to rely solely on linear financial ratios to assess the quality of profits, while regulators can evaluate the effectiveness of credit restructuring stimulus in mitigating the default pressures that trigger accounting cosmetics.
The Effect of Entrepreneurial Mindset and Self-Confidence on the Entrepreneurial Interest of Business Education Students, Class of 2023, Faculty of Economics and Business, Universitas Negeri Medan Joy Stevani Simangunsong; Randeska Manullang
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 3 (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.v8i3.11863

Abstract

This study aims to determine the effect of entrepreneurial mindset and self-confidence on the entrepreneurial interest of students of the Business Education Study Program, Class of 2023, Faculty of Economics and Business, Universitas Negeri Medan. The study employed a quantitative approach with an ex post facto method. Data were collected through a questionnaire developed using a Likert scale to measure students' levels of entrepreneurial mindset, self-confidence, and entrepreneurial interest. The population comprised 60 Business Education students of the 2023 cohort, all of whom were taken as the sample using a total sampling technique. The data were analyzed using validity and reliability tests, classical assumption tests, multiple linear regression analysis, the t-test, the F-test, and the coefficient of determination (R²). The results show that entrepreneurial mindset and self-confidence have a positive and significant effect on students' entrepreneurial interest. These findings indicate that the better the students' entrepreneurial mindset and the higher their self-confidence, the higher their entrepreneurial interest. Conversely, a weak entrepreneurial mindset and low self-confidence may result in low interest among students in starting a business. Therefore, developing an entrepreneurial mindset and enhancing self-confidence are important factors to consider in efforts to increase the entrepreneurial interest of Business Education students.
Economic Feasibility and Sustainability of a Circular Economy of Cow Dung-Based Household Biogas in West Nusa Tenggara Baiq Putri Eliza Salsabilla; Ihsan Ro'is; Muhamad Bai'ul Hak
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 3 (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.v8i3.11879

Abstract

This study aims to analyze the economic feasibility of utilizing cow dung for household biogas and examine its contribution to the implementation of a circular economy and local resource-based economic development in West Nusa Tenggara Province. The study uses a quantitative approach with the Cost-Benefit Analysis (CBA) method through Net Present Value (NPV), Internal Rate of Return (IRR), Benefit-Cost Ratio (BCR), and Payback Period (PP) indicators, supported by empirical validation through limited interviews with household biogas users. The research data is a combination of secondary and primary data. The results show that the household biogas system is economically feasible with an NPV of Rp869,688, an IRR of 12.6%, a BCR of 1.09, and a Payback Period of 6.8 years. The main economic benefits come from savings in LPG use and the use of bio-slurry as organic fertilizer, which is supported by field validation results in the form of reduced household energy expenditure and low operational costs of the biogas system. From a circular economy perspective, the biogas system reflects a closed-loop system pattern through processing livestock waste into renewable energy and utilizing its residue as a productive input. These findings indicate that household biogas is not only feasible as a renewable energy investment, but also contributes to increasing the efficiency of local resource utilization, strengthening the energy security of rural communities, contributing to the efficiency of community expenditure, and supporting sustainable economic development in West Nusa Tenggara Province.
Agile Leadership, Workload, and Work Environment as Determinants of Employee Performance: Evidence from the Lumajang Regency Civil Service Police Unit (Satpol PP) Fauzan Muttaqien; Imam Abrori; Mohammad Fachrudin
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 3 (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.v8i3.11917

Abstract

This study aims to analyze the effects of Agile Leadership, workload, and work environment on the performance of members of the Lumajang Regency Satpol PP. The study employed a quantitative approach involving 62 members of the Lumajang Regency Satpol PP, selected through purposive sampling. The results indicate that Agile Leadership and the work environment do not have a significant effect on members’ performance, whereas workload has a positive and significant effect on performance. The coefficient of determination (R²) value of 0.405 indicates that 40.5% of the variation in members’ performance can be explained by Agile Leadership, workload, and work environment, while the remaining 59.5% is influenced by other factors outside the model, such as work motivation, organizational citizenship behavior (OCB), initiative, and individual responsibility. This This study concludes that effective workload management is a key factor in improving the performance of Lumajang Regency Satpol PP members, while improvements in Agile Leadership and the work environment have not yet had a significant impact.
Operating Cash Flow, Profitability, and Earnings Growth: The Moderating Role of Firm Size in Food and Beverage Firms on the Indonesia Stock Exchange, 2022–2025 Reno Septian Putra; Nur Rahmanti Ratih; Fitria Magdalena Suprapto
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 3 (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.v8i3.11941

Abstract

This study aims to analyze the effect of operating cash flow performance and profitability on earnings growth, as well as to examine the moderating role of firm size on both relationships. Employing a quantitative causal-comparative approach, this study draws on a sample of 28 food and beverage subsector companies listed on the Indonesia Stock Exchange during the 2022–2025 period, selected through purposive sampling, yielding 112 firm-year observations. Operating cash flow performance is measured by the ratio of operating cash flow to total assets, profitability by Return on Assets (ROA), firm size by the natural logarithm of total assets, and earnings growth by the annual percentage change in net income, all analyzed using Moderated Regression Analysis (MRA) via IBM SPSS Statistics with a mean-centering procedure applied to the predictor and moderator variables. The results indicate that operating cash flow performance and profitability have a positive but statistically non-significant effect on earnings growth, and firm size is not shown to moderate either relationship, with the overall regression model being simultaneously non-significant (Sig. F = 0.450; R² = 0.043), suggesting that the determinants of earnings growth during this period are dominated more by domestic purchasing-power pressure than by firms' internal fundamental performance. These findings imply the importance of macroeconomic context as a screening variable for investors and regulators in interpreting issuers' financial signals, as well as the need for market-demand-oriented strategies for management and the integration of macroeconomic variables in future research.
The Effect of BI Rate, Capital Outflow, and Exchange Rates on the Indonesia Composite Stock Price Index (IHSG), with Profitability as a Moderating Variable Rinda Setyowati; Sriyono Sriyono; Ika Oktaviyanti
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 4 (2026): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M UIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Purpose: This study aims to examine the effect of inflation, BI Rate, capital flow, and exchange rate on the Jakarta Composite Index (JCI), as well as to analyze the moderating role of profitability (ROA) in these relationships. Methods: This study employed a quantitative explanatory approach using secondary time-series data on the Indonesian capital market. The independent variables consisted of inflation, BI Rate, capital flow, and exchange rate, while the Jakarta Composite Index (JCI) served as the dependent variable. Profitability, measured by Return on Assets (ROA), was used as the moderating variable. The data were analyzed using Moderated Regression Analysis (MRA) to examine both direct and interaction effects. Results: The findings reveal that inflation does not significantly affect the JCI, whereas the BI Rate, capital flow, and exchange rate have significant effects on JCI movements. Furthermore, profitability significantly moderates the relationships between the BI Rate, capital flow, and exchange rate with the JCI, indicating that companies with stronger profitability are more resilient to macroeconomic changes. However, profitability does not moderate the relationship between inflation and the JCI. Implications: These findings provide insights for investors and policymakers by emphasizing the importance of considering both macroeconomic conditions and corporate profitability in investment decisions and policy formulation. Future studies are recommended to incorporate additional macroeconomic indicators and extend the observation period to obtain more comprehensive evidence.
Digital Service Innovation and University Image: The Mediating Role of Student Satisfaction in Higher Education Mochamad Adrian Maulana Maulana; Rahmat Hidayat; Ganjar Mohamad Disastra
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 3 (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.v8i3.11965

Abstract

The adoption of digital advancements in the higher education sector in Indonesia is currently experiencing rapid growth, yet it frequently encounters technical and operational challenges that could impact user experience. This research aims to explore the impact of Digital Service Innovation (X) on University Image (Y), with Student Satisfaction (Z) serving as a mediating factor. The methodology used in this study is quantitative and follows a descriptive format. Information was gathered by sending out surveys to 233 active students at Telkom University. The analysis was conducted using Partial Least Squares Structural Equation Modeling (PLS-SEM) through SmartPLS software. The findings demonstrate that, directly, Digital Service Innovation positively and significantly influences Student Satisfaction (path coefficient = 0. 960) and University Image (path coefficient = 0. 472), while Student Satisfaction also positively and significantly impacts University Image (path coefficient = 0. 498). Indirectly, Digital Service Innovation has a positive and significant influence on University Image through Student Satisfaction (O=0. 478, t=5. 668, p=0. 000). The R Square value indicates that it accounts for 98. 0% of the variance in Student Satisfaction and 98. 7% in University Image. The outcome of this study confirms that the ongoing improvement and effective adoption of digital service innovations that align with student needs significantly enhances the university's reputation and positive image.

Page 149 of 155 | Total Record : 1547

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