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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 959 Documents
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The Influence of Influencer Marketing and Service Quality in Increasing Interest in Visiting Café Pesona Kampong Sri Dela; Muammar Khaddapi; Muhammad Aqsa
Al-Kharaj: Journal of Islamic Economic and Business Vol. 7 No. 1 (2025): 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.v7i1.6598

Abstract

This study aims to analyze the influence of influencer marketing and service quality on consumers' interest in visiting Café Pesona Kampong. The method used is a quantitative approach with survey techniques. The sample was determined using the Margin of Error (MoE) formula, so that 100 respondents were obtained. Data was collected through a Likert scale-based questionnaire that measured influencer marketing variables, service quality, and visitor interest. The results of the study show that influencer marketing has a positive and significant effect on visitor interest by forming a positive image of the café. The quality of service also has a significant influence, especially in creating loyalty and attracting consumers. Simultaneously, these two variables have a positive and significant influence on interest in visiting. The contribution of this research is to provide empirical evidence of the importance of digital marketing strategies and superior services in increasing consumer appeal. These findings can be the basis for the management of Café Pesona Kampong to continue to strengthen cooperation with relevant influencers and maintain consistency in service quality to increase competitiveness in the culinary industry.
Understanding Tax Avoidance on Bank Debts Reviewed from the Letter An Nisa 29 Alan Januar Ahmed; Leniwati, Driana; Juanda, Ahmad
Al-Kharaj: Journal of Islamic Economic and Business Vol. 7 No. 2 (2025): 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.v7i2.6802

Abstract

Purpose: This study aims to analyze tax avoidance on bank debts reviewed from the letter An Nisa 29 by paying attention to Islamic business ethics and the perspective of the letter An-Nisa verse 29. Method: This study uses a qualitative approach with the type of library research. The data collection techniques used in this study are non-participant observation, interviews, and libraries. Data are analyzed using data reduction, data presentation, and drawing conclusions. Results: The main principles in Islamic business ethics that are contrary to tax avoidance include the principle of honesty, the principle of awareness of social significance in business activities, the principle of justice, the principle of good intentions, and the principle of trust. Thus it is clear that tax avoidance which is part of a vicious circle is prohibited in Islam. Based on Surah An-Nisa verse 29 there are four main points of discussion that can be developed to see tax avoidance activities on bank debt. The four points are wealth, false path, mutual consent, and do not kill yourselves. Implications: This research provides implications for accounting science, especially regarding the analysis of tax avoidance on bank debt as reviewed from the letter An Nisa 29. Novelty: This study focuses on the analysis of tax avoidance on bank debt reviewed from the letter An Nisa 29 with indicators of Islamic business ethics, namely the principle of honesty, the principle of awareness of social significance in business activities, the principle of justice, the principle of good intentions, and the principle of trust. Then integrated into the review of the letter An-Nisa verse 29 there are four main points of discussion, namely wealth, the wrong path, mutual consent, and do not kill yourselves.
Evaluation of PT Pegadaian Syariah Financial Performance through the RGEC Approach in the Perspective of Islamic Economics Hari Winarsa; Akbar, Firman Muhammad Abdurrohman
Al-Kharaj: Journal of Islamic Economic and Business Vol. 7 No. 2 (2025): 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.v7i1.6814

Abstract

This study aims to evaluate the financial performance of the Sharia Business Unit (UUS) of PT Pegadaian (Persero), hereinafter referred to as PT Pegadaian Syariah, during the 2020-2024 period using the Risk Profile, Good Corporate Governance, Earnings, and Capital (RGEC) approach and analyzing it from a Sharia economic perspective. The research method used is quantitative descriptive by utilizing secondary data from the annual report of PT Pegadaian (Persero) which presents UUS operational data for the 2020-2024 period. The results of the analysis show varying performance in each RGEC component. The Risk Profile, especially related to Non-Performing Financing (NPF), shows relatively good management, although liquidity challenges require attention given the characteristics of non-bank funding. The Good Corporate Governance (GCG) aspect qualitatively shows a commitment to Sharia principles, but requires strengthening in the transparency of specific UUS implementation. Earnings (Rentability) performance shows profit growth, but profitability ratios such as ROA and ROE, when using consolidated data as a proxy, need to be improved in terms of efficiency from the perspective of UUS asset management in particular. The Capital component shows a good level of health, supported by the capital strength of the parent entity. From a Sharia economic perspective, the operations of PT Pegadaian Syariah are in line with efforts to fulfill Maqasid al-Shariah, especially in the aspects of asset protection (hifdz al-maal) and community economic empowerment (hifdz al-nafs). However, optimizing the achievement of welfare and justice requires continuous evaluation of product structure and margins. This study underlines the importance of adapting the RGEC method for Sharia NBFIs and the need for deeper integration between financial performance assessments and the achievement of substantive goals of Sharia economics, beyond just normative health assessments.
The Effect of Work Discipline, Organizational Culture and Work Environment on Employee Performance At PT. Bank SulSelBar Palopo Branch Maq’ Firah Hakka; Haedar; Duriani
Al-Kharaj: Journal of Islamic Economic and Business Vol. 7 No. 2 (2025): 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.v7i2.6841

Abstract

This research aims to analyze the influence of work discipline, organizational culture and work environment on employee performance at PT. Bank Sulselbar Palopo Branch. By using a quantitative approach and multiple linear analysis techniques, the population used was 50 employees, where the entire population was sampled through census techniques with data collection methods using questionnaires. The research results show that (1) Work Discipline has a significant and influential effect on Employee Performance at PT. Bank Sulselbar Palopo Branch. (2) Organizational culture does not have a significant influence on employee performance at PT. Bank Sulselbar Palopo Branch. (3) The work environment has an influence, but not significantly, on employee performance at PT. Bank Sulselbar Palopo Branch.
The Role of Digital Compotence, Digital Leadership, Digital Culture, And Religiosity, on Individual Creativity And Lecturers' Performance At Muhammadiyah University of Palopo Sarmila; Rahmad Solling Hamid; Sofyan Samsuddin
Al-Kharaj: Journal of Islamic Economic and Business Vol. 7 No. 2 (2025): 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.v7i2.6863

Abstract

This study aims to analyze the role of digital competence, digital leadership, digital culture, and religiosity on individual creativity and performance of lecturers at Muhammadiyah University of Palopo. Digital competence, digital leadership, digital culture, and religiosity are expected to influence lecturers' creativity in developing teaching materials and their performance in teaching and interacting with students. The research method used is quantitative with a survey approach, using questionnaires distributed to lecturers at Muhammadiyah University of Palopo. The results of the study indicate that digital competence has a significant positive impact on lecturers' creativity and performance. Digital leadership and digital culture also have a positive effect on creativity, while religiosity does not show a significant effect on lecturers' performance. This study contributes to the understanding of the factors that influence lecturers' creativity and performance in the digital era.
The Effect of Financial Literacy on The Financial Performance of Msmes Palopo City Erna; Goso; Ibrahim Halim
Al-Kharaj: Journal of Islamic Economic and Business Vol. 7 No. 2 (2025): 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.v7i2.6917

Abstract

This study aims to determine the influence of financial literacy on the financial performance of MSMEs in Palopo City. The data used in this study is primary data of 99 MSMEs in the Pancasila Field, Palopo City. The sampling technique used is a technique based on convenience. The method used to analyze the relationship between independent variables and dependent variables is the simple linear regression method. The results of the analysis with SmartPLS show that financial literacy has a positive and significant effect on the performance of MSMEs in Palopo City. This shows that the importance of a business to have knowledge of finance is related to how recording techniques, bookkeeping, the level of business debt and the budget needed in running a business.
The Influence of Financial Literacy on Family Financial Planning and Management Among Housewives Nersa; Goso; Duriani
Al-Kharaj: Journal of Islamic Economic and Business Vol. 7 No. 2 (2025): 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.v7i2.6918

Abstract

Financial literacy has an important role in family financial planning and management, especially among housewives who are responsible for managing family finances. This study aims to analyze the influence of financial literacy on family financial planning and management among housewives. Using a quantitative survey method, data was collected through the distribution of questionnaires to 211 housewife respondents in Tede Hamlet, and analyzed using linear regression. The results of the study show that the level of financial literacy has a significant and positive effect on the ability of housewives to prepare budgets, manage income and expenses, and make wise financial decisions. These findings confirm the importance of financial literacy education for housewives to improve family welfare.
The Naik Dango Tradition In The Agricultural Practices Of The Dayak Kanayatn Community, West Kalimantan: A Maqasid Al-Shariah Perspective Of Abd Al-Majid Al-Najjar Agung Prakoso, Imam; Mukharrom, Tamyiz; Yusdani
Al-Kharaj: Journal of Islamic Economic and Business Vol. 7 No. 2 (2025): 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.v7i2.6948

Abstract

This Research examines the Naik Dango tradition practiced by the Dayak Kanayatn community in West Kalimantan from the perspective of Maqasid Syariah Abd al-Majid al-Najjar. This tradition is not only a ritual of gratitude for the harvest, but also a social, ecological, and economic system that supports community food security. The method used is a descriptive qualitative approach with ethnographic techniques through participatory observation, interviews, and documentation. The results of the study indicate that Naik Dango contains values of protection for life (ḥifẓ al-nafs), property (ḥifẓ al-māl), society (ḥifẓ al-mujtama‘), and the environment (ḥifẓ al-muḥīṭ al-māddī), as examined within the framework of maqasid syariah. This tradition supports the preservation of local seeds, solidarity-based food distribution, and intergenerational agrarian education. The conclusion of the study confirms that Naik Dango is a local manifestation of universal Islamic values in maintaining welfare and can be used as an alternative model in formulating sustainable food security strategies based on local wisdom
The Effect of Human Resource Training And Development Programs on Employee Retention Wegi Aswaya; Altri. Wahida; Samsinar
Al-Kharaj: Journal of Islamic Economic and Business Vol. 7 No. 2 (2025): 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.v7i2.6958

Abstract

The purpose of this study is to explore the training and human resource development program for employee retention at PAM Tirta Mangkaluku, Palopo City. This type of research only uses quantitative methods. Data was obtained through the distribution of questionnaires with a population of 50 employees. The sampling technique used is saturated samples. The number of samples in this study is 50. The measurement instrument uses the Likert scale. Data were processed using SPSS 26. The results of this study are the effect of training programs and human resource development has a simultaneous effect on employee retention, because employees feel accepted by the company, in addition to training and human resource development can improve capabilities, performance, and productivity so that companies can retain potential employees.
The Influence Of Financial Attitudes And Financial Capabilities In Improving Financial Welfare Through Digital Financial Literacy On Msme Actors Hikma Ramadani; Goso; Duriani
Al-Kharaj: Journal of Islamic Economic and Business Vol. 7 No. 2 (2025): 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.v7i2.6993

Abstract

This study aims to analyze the influence of financial attitudes and financial abilities on financial welfare through digital financial literacy in MSME actors in Pancasila Field, Palopo City. Using a quantitative approach with a sample of 138 MSME actors, this study examined the direct and indirect relationships between variables using the PLS-SEM analysis technique. The results show that financial attitudes and financial ability have a significant positive influence on digital financial literacy, which in turn has a positive impact on financial well-being. A positive financial attitude can increase digital financial literacy, which then improves financial management and financial welfare of MSME actors. In addition, financial ability also plays an important role in facilitating the understanding of digital financial technology, which ultimately supports the improvement of financial well-being. This study suggests the importance of digital financial literacy education to empower MSME actors in managing their finances more efficiently and effectively.

Page 27 of 96 | Total Record : 959

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