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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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The Effect of Capital Intensity, Executive Compensation, and Institutional Ownership on Tax Avoidance in Companies Listed on the Indonesia Stock Exchange Ananda Budy Savera; Srikalimah; 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.v8i3.12541

Abstract

Objective: This study investigates whether capital intensity, executive compensation, and institutional ownership are associated with tax avoidance among firms in the Construction Machinery & Heavy Vehicles subsector listed on the Indonesia Stock Exchange (IDX) during 2022–2025. Methods: A quantitative associative design was applied. Purposive sampling produced 8 eligible companies and 32 company-year observations. Tax avoidance was represented by the Effective Tax Rate (ETR), and the data were examined through multiple linear regression. Results: Capital intensity and institutional ownership show significant relationships with tax avoidance, while executive compensation does not reach statistical significance. When considered jointly, the three explanatory variables significantly affect tax avoidance. Implications: The evidence suggests that asset composition and ownership structure are relevant to corporate tax-management behavior in this subsector.
The Role of Brand Trust in Mediating the Influence of Brand Image and Product Quality on Consumer Loyalty of Honda Motorcycles in Malang City Haifatul Hasanah; Abdul Khodir Djaelani; Ahmad Subhan Mahardani
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.v8i3.12592

Abstract

This study aims to analyze the influence of brand image and product quality on consumer loyalty of Honda motorcycles through brand trust as a mediating variable on Honda motorcycle users in Malang City. The study uses a quantitative approach with a survey method. Data were collected through distributing questionnaires to Honda motorcycle consumers in Malang City and analyzed using Partial Least Square–Structural Equation Modeling (PLS-SEM) with the help of SmartPLS. The results show that brand image has a positive and significant effect on consumer loyalty. Product quality has a positive and significant effect on consumer loyalty . Brand trust is not proven to mediate the influence of brand image on consumer loyalty. Meanwhile Brand trust has been shown to mediate product quality on consumer loyalty . Honda consumer loyalty is not only influenced by directly by brand image and product quality, but product quality can also increase consumer loyalty through brand trust.
The Effect of Workload and Work-Life Balance on Teacher Performance with Work Motivation as an Intervening Variable at SMP Islam Athirah Bukit Baruga Musdalifah; A. Mappatompo; Ahmad; Muhammad Nur Abdullah
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.v8i3.12620

Abstract

Purpose: This study aimed to analyze the effects of workload and work-life balance on work motivation and teacher performance, the effect of work motivation on teacher performance, and the mediating role of work motivation in the relationships between workload, work-life balance, and teacher performance. Methods: This study employed an explanatory quantitative approach with a cross-sectional design. The population consisted of 48 active teachers at SMP Islam Athirah Bukit Baruga, all of whom were included using census sampling. Data were collected through a five-point Likert-scale questionnaire comprising 38 items representing 16 indicators. Validity, reliability, and descriptive statistics were assessed using SPSS, while the relationships among variables were tested using path analysis in AMOS 24 based on four composite scores. The mediating effects were examined using the Sobel test at a 5% significance level. Results: The results showed that workload had a positive and significant effect on work motivation (β = 0.189; p = 0.003), while work-life balance also had a positive and significant effect on work motivation (β = 0.217; p = 0.032). Workload had no significant direct effect on teacher performance (β = −0.051; p = 0.668), whereas work-life balance had a positive and significant effect on teacher performance (β = 0.298; p = 0.013). Work motivation had a positive and significant effect on teacher performance (β = 0.613; p < 0.001). Furthermore, work motivation significantly mediated the effect of workload on teacher performance (standardized indirect effect = 0.116; p = 0.014) and the effect of work-life balance on teacher performance (standardized indirect effect = 0.133; p = 0.049). The model explained 6.7% of the variance in work motivation and 38.6% of the variance in teacher performance. Thus, six hypotheses were supported, while H3 was not supported. Implications: The findings highlight the importance of strengthening teachers' work motivation, managing workload proportionally, and maintaining a healthy work-life balance to improve teacher performance. In practice, school management should develop workload allocation and employee-support strategies that foster teacher motivation while protecting work-life balance. Future studies may incorporate larger samples, longitudinal designs, and additional organizational or individual factors to provide a more comprehensive understanding of teacher performance.
Marketing Agility, Market Sensing Capability, and Customer Orientation on SME Performance: The Mediating Role of Product-Service Adaptation Wulan Saraswati; Sudarmiatin; Puji Handayati; Naswan Suharsono
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.v8i3.12696

Abstract

This study aims to analyze the role of Product-Service Adaptation in mediating the effects of Marketing Agility, Market Sensing Capability, and Customer Orientation on the performance of MSMEs in Malang City. The research method employed a quantitative approach using purposive sampling of 108 SME owners or managers, and data analysis was conducted via Partial Least Squares (PLS)-based Structural Equation Modeling (SEM) using SmartPLS. The results indicate that Marketing Agility has a positive and significant effect on SME performance, while Market Sensing Capability and Customer Orientation have positive but insignificant effects on SME performance. Furthermore, Marketing Agility, Market Sensing Capability, and Customer Orientation were found to have a significant effect on Product-Service Adaptation, which in turn has a positive and significant effect on SME performance. Another key finding is that Product-Service Adaptation mediates the effects of Marketing Agility and Market Sensing Capability on SME performance but does not mediate the effect of Customer Orientation. Theoretically, this study strengthens the literature on dynamic capabilities by positioning Product-Service Adaptation as a mediating variable, while practically, it implies that MSME operators should not only rely on market sensing capability and customer orientation but also enhance marketing agility and product-service adaptation to further improve business performance.
Tourism MSME Perception on Lombok Island Towards Qris Use Lalu Adi Permadi; Nur Aida Arifah Tara; G A Sri Oktaryani; Dewi Rispawati; I Gusti Agung Arista Pradnyani; Mirna Agustina
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.v8i3.12712

Abstract

Digital transformation has brought changes in the payment system and encouraged a shift from conventional cash-based transactions to digital payments. One digital payment innovation in Indonesia is the Quick Response Code Indonesian Standard (QRIS), developed by Bank Indonesia in collaboration with the Indonesian Payment Systems Association (ASPI). The implementation of QRIS is of significant relevance for tourism Micro, Small, and Medium Enterprises (MSMEs) because it provides an easy, fast, secure, and practical payment alternative for both business owners and tourists. Lombok Island, as one of the main tourism destinations in West Nusa Tenggara Province, has various economic activities involving tourism MSMEs. This study aims to descriptively analyze the perceptions of tourism MSMEs on Lombok Island regarding the use of QRIS. The study used a descriptive quantitative approach with data collection through a questionnaire using a five-level Likert scale. The study respondents were MSMEs running businesses related to tourism activities on Lombok Island. Respondents' perceptions were analyzed based on five dimensions: perceived usefulness, perceived ease of use, perceived security, perceived convenience, and perceived use of QRIS. The analysis was conducted using average values, percentages, and categories of perception levels. The research results are expected to provide an overview of the level of acceptance and utilization of QRIS by tourism MSMEs and provide input for Bank Indonesia and local governments in strengthening the digitalization of payment systems in the Lombok Island tourism ecosystem.
The Effect of Independent Commissioners, Gender Diversity, Listing Age, and Audit Committee on Intellectual Capital Disclosure in Banking Sub-Sector Companies Listed on the Indonesia Stock Exchange in 2020–2024 Adnes Monika Manurung; Leny Suzan
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.v8i3.12733

Abstract

This study aims to analyze the effect of independent commissioners, gender diversity, listing age, and audit committee on Intellectual Capital Disclosure (ICD) in banking sub-sector companies listed on the Indonesia Stock Exchange (IDX) for the 2020–2024 period. The study uses a quantitative approach with descriptive and verificative research types. The sample was determined using purposive sampling, resulting in 17 banks observed over five years, or 85 observations. The data are secondary data taken from the annual reports of the companies and were analyzed using panel data regression through EViews 12 SV, in which the Fixed Effect Model was selected as the most appropriate model. ICD was measured using a 36-item disclosure framework with a maximum cumulative score of 64. The results show that independent commissioners, gender diversity, listing age, and audit committee simultaneously have a significant effect on ICD, with an Adjusted R-squared of 0.860. Partially, listing age has a significant negative effect on ICD, while independent commissioners, gender diversity, and audit committee have no significant effect. These findings indicate that the extent of intellectual capital disclosure in Indonesian banks is shaped more by how long a bank has been listed in the capital market than by the composition and meeting intensity of its governance bodies.
A Juridical Review of Sharia Financial Technology Dispute Resolution in Indonesia Nabilah Azmi Lubis; Cahaya Permata
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 IAIN Palopo

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

Abstract

The development of sharia-based financial technology (fintech) in Indonesia has experienced significant growth in line with the increasing demand for digital financing services that operate in accordance with Islamic sharia principles. Data from the Financial Services Authority (OJK) indicate that, as of early 2025, dozens of Information Technology-Based Joint Funding Services (Layanan Pendanaan Bersama Berbasis Teknologi Informasi/LPBBTI) providers were operating based on sharia principles, while consumer complaints in the financial services sector processed by the Alternative Dispute Resolution Institution for Financial Services Sector (Lembaga Alternatif Penyelesaian Sengketa Sektor Jasa Keuangan/LAPS SJK) also included a significant proportion from the fintech sector. Cases of payment defaults and business activity restrictions affecting sharia-based fintech peer-to-peer lending providers in late 2025 underscore the urgent need for effective dispute resolution mechanisms. This study aims to analyze the relevant laws and regulations, examine dispute resolution mechanisms, and assess the effectiveness of regulations and dispute resolution institutions for sharia-based fintech in Indonesia. This study employs a normative juridical method using statutory and conceptual approaches, supported by secondary data consisting of laws and regulations, fatwas issued by the National Sharia Board of the Indonesian Ulema Council (DSN-MUI), Constitutional Court decisions, and legal literature, which are analyzed using a qualitative-descriptive method. The results show that the legal framework for dispute resolution in sharia-based fintech is dispersed across Law Number 4 of 2023, Financial Services Authority Regulation Number 40/POJK.03/2024, and Financial Services Authority Regulation Number 61/POJK.07/2020, with a tiered mechanism ranging from internal dispute resolution, mediation and arbitration through LAPS SJK, to litigation before the Religious Courts. This study also identifies problems concerning the unclear jurisdiction of dispute resolution institutions, limited availability of human resources with sharia certification, and the limited enforceability of alternative dispute resolution decisions, which hinder the effectiveness of legal protection for sharia-based fintech consumers.
Organizational Culture and Employee Performance: The Mediating Roles of Work Motivation and Job Satisfaction Nova Yanti Tiur Lasmaria Sidauruk; Seta A Wicaksana; Lies Putriana
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.v8i3.12825

Abstract

This study aims to analyze the influence of organizational culture on employee performance with work motivation and job satisfaction as mediating variables at the Kemayoran Complex Management Center Public Service Agency (BLU PPK Kemayoran). This study employed a quantitative approach with an explanatory research design. Primary data were collected through a questionnaire using a six-point Likert scale from 138 employees of BLU PPK Kemayoran. Data were analyzed using Partial Least Squares-Structural Equation Modeling (PLS-SEM) through the evaluation of the measurement and structural models. The findings indicate that organizational culture has a positive and significant effect on employee performance, with a path coefficient of 0.363 and a p-value of 0.005. Organizational culture also has a positive and significant effect on work motivation, with a coefficient of 0.812 and a p-value of 0.000, and on job satisfaction, with a coefficient of 0.614 and a p-value of 0.000. In contrast, work motivation does not have a significant direct effect on employee performance (coefficient = 0.208; p-value = 0.138), and job satisfaction also does not have a significant effect on employee performance (coefficient = -0.008; p-value = 0.935). The indirect-effect test further shows that work motivation does not mediate the relationship between organizational culture and employee performance (coefficient = 0.003; p-value = 0.972), while job satisfaction also does not significantly mediate the relationship (coefficient = -0.133; p-value = 0.246). These findings indicate that organizational culture has a stronger direct relationship with employee performance than through the mediating mechanisms of work motivation and job satisfaction.
Determinants of Non-Performing Loans at Himbara Banks for the Period 2011-2025 M. Yusron Zahidi; Ida Ayu Putri Suprapti
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

The purpose of this study is to examine how the BI Rate, the Net Interest Margin (NIM), and the Operating Expense-to-Operating Income Ratio (BOPO) affect non-performing loans (NPL) five Himbara banks (BTN, BRI, BNI, and Mandiri) between 2011 and 2025. Quarterly secondary data from Bank Indonesia and Otoritas Jasa Keuangan's financial statements make up the data used. Panel data regression utilizing the Pooled OLS with dummy variables for BRI, BNI, and BTN is the analytical technique used, Bank Mandiri is the omitted group. According to the study's findings, BOPO has a positive and significant effect with a coefficient of 0.069526 and a p-value of 0.0000 (p < 0.05); NIM has a positive and significant effect with a coefficient of 0.200929 and a p-value of 0.0002 (p < 0.05); and the BI Rate has a negative and significant effect on NPL with a coefficient of -0.123567 and a p < 0.05). An F-statistic probability of 0.000000 (p < 0.05) and a coefficient of determination (R-squared) of 0.583734, or 58.37%, show that the three independent factors together have a significant impact on NPL. These results show that while BOPO and NIM raise the risk of NPL, an increase in the BI Rate actually encourages banks to be more careful when issuing credit.
The Effect of Workload and Work Motivation on the Employee’s Performance of Quality Control Department at CV. XYZ Fivan Mezera Morgan; Dian Lestari
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 | DOI: 10.24256/kharaj.v8i4.12115

Abstract

Employee performance in the Quality Control Departement of CV. XYZ remains below the targets established by the company. This condition is reflected in the growing number of employees whose performance ratings fall below the required standards, accompanied by an increase in overtime work, absenteeism, and tardiness. This research examines the extent to which workland and work motivation affect the performance of employees in the Quality Control Departement of CV. XYZ, both individually and collectively. A quantitative research design was applied, with multiple linear regression and coefficient of determination analyses perofrmed using SPSS version 25. The required data were obtained through questionnaires, interviews, and documentation, involving 44 Quality Control employees and one department head. The findings demonstrate that workload significantly and positively affects employee performance. Work motivation also shows a significant positive effect on performance, while both variables collectively contribute to employee performance. These findings imply that assigning workloads in accordance with employees’ capacities, while maintaining strong work motivation, may support better employee performance.

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