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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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Indonesian Authors in Global Islamic Banking Research: A Bibliometric Analysis ridhooka rizqi, ilham; relanda putra, trischa
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.v7i2.7415

Abstract

This study aims to identify contemporary trends, assess the role and standing of Indonesian authors within the global research framework, and analyze the disparities in our comprehension of the evolution of Islamic finance, including prevalent topics and areas requiring further investigation. This study uses bibliometric analysis of data from academic publications found in the Scopus database to investigate the literature on Islamic finance. The results of this analysis show how publications have changed by nation, organization, author, and the connections between journals, and research areas. The number of academic publications on Indonesian Islamic banking by Scopus-indexed Indonesian authors fluctuated between 2010 and 2024, peaking in 2016 and 2022. In addition to the growing usage of terms like Islamic, Indonesian, and banking, the main study subjects from 2017 to 2023 will be banks, performance, evidence, and finance.
Digital Poster Plagiarism Perspective of Mui Fatwa Number 1 of 2003 Concerning Copyright Harniz, Innat Adlan Adillah; Sativa, Annisa
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.v7i2.7425

Abstract

This research is motivated by the increasing issue of copyright infringement on posters in the digital era, where the ease of creating and distributing digital works opens up opportunities for plagiarism practices.As technology advances, it is becoming easier for people to find and download images or works that should be protected, such as graphic designs posted online on social media. These designs can be copied and shared quickly, any original creation should automatically be protected. These issues should be reason enough to update the law.Furthermore, this study aims to discuss the causes of digital poster plagiarism in Indonesia, legal protection for creators due to digital poster plagiarism, and analyze the binding force of the MUI fatwa regarding digital poster plagiarism, especially in the perspective of MUI Fatwa Number 1 of 2003. This study uses the Normative Juridical Research Method with a Conceptual approach, by examining MUI Fatwa Number 1 of 2003 concerning Copyright and the applicable laws and regulations in Copyright Law Number 28 of 2014. The results of the study indicate that copyright infringement, imitating or copying concepts, visual elements, and plagiarism through social media without permission from the original creator, especially for this digital poster, is haram. This fatwa expressly recognizes copyright as one of the huquq maliyyah (property rights) protected by sharia (Islamic Law). In this case, public awareness of digital poster plagiarism is very important. Legal defense efforts must be in line with strict law enforcement and adequate punishment for copyright violators by authorities based on existing laws and regulations.
Technology Acceptance Model and Risk Benefit Perception on Food Online Purchase in SMEs Kurnia Hardi; Burhan; Muhammad Ridhwan
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.v7i2.7432

Abstract

The disruption of information technology has increasingly influenced how consumers transact. This research aims to examine the impact of technology acceptance levels and perceived risk-benefit on food product purchases in SMEs through online transactions. The survey was conducted with respondents by distributing questionnaires in the Jabodetabek area, with 200 questionnaires collected for further processing. The analysis method used is SEM-PLS. The results indicate indirect effect of technology acceptance and perceived benefits on food product purchases in SMEs through the adoption of online transactions. The direct effect of perceived benefits of digital technology on food product purchases in SMEs shows that the adoption of online transactions has a partially complementary mediating effect. Consumers are partially adopting alternatives such as social media applications for actual purchases, in line with the fact that most SMEs have yet to go digital. This research recommends that the government and relevant institutions enhance the acceleration of digitalization in SMEs through training and mentoring programs. SME players need to focus on efficient business strategies by shifting resources to more essential types of businesses and improving digital literacy while adopting online transactions for business expansion.
The Influence of ESG Disclosure And Board Size on The Financial Performance of Public Manufacturing Suliestiyowati SW, Indri
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.v7i2.7438

Abstract

This study aims to explore the relationship between ESG and Board Size with the financial performance of public companies. And focuses on analyzing whether public companies better financial performance in terms of profitability. Research Methods Companies listed on the Indonesia Stock Exchange (IDX) that have annual reports and insulin recommendations that can be accessed. The number of samples taken will be adjusted to the availability of data that meets the criteria above. It is estimated that around 15 to 35 companies were active during the study period. The results of data analysis examining the influence of Environmental, Social, and Governance (ESG) disclosure and Board Size on corporate financial performance, using multiple linear regression analysis with SPSS software. The analysis begins with descriptive statistics to illustrate the distribution of all three variables across 175 samples. Classical assumption tests—including normality, heteroscedasticity, and multicollinearity tests—were conducted to ensure the reliability of the regression model, with results indicating no violations of these assumptions. The regression results reveal that ESG disclosure has a significant negative effect on financial performance, while Board Size has a significant positive effect. These findings are supported by partial t-tests and simultaneous F-tests, both of which yielded statistically significant results at a 95% confidence level. The coefficient of determination (R²) was found to be 30.5%, indicating that the independent variables explain 30.5% of the variation in financial performance, with the remainder influenced by other factors not included in the model. These findings provide valuable insights for managerial decision-making and corporate policy development that consider ESG aspects and board governance
The Influence of Company Size, Company Growth, and Financing Policy on Company Value (Study on Financial Sector Companies Listed on the Indonesia Stock Exchange for the Period 2019 - 2023) Putraina, Khalid; Dwi Urip Wardoyo
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.v7i2.7440

Abstract

This study aims to analyze the effect of company size, company growth, and financing policy on company value in financial sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2019–2023. Company value in this study is measured using Price to Book Value (PBV). The research method used is a quantitative method with a descriptive and verification approach. The data used is secondary data obtained from the annual financial reports of financial sector companies. The analysis technique used is panel data regression. The results of the study show that simultaneously company size, company growth, and financing policy have a significant effect on company value. Partially, company size and financing policy have a significant effect on company value, while company growth does not have a significant effect. These findings are expected to be a reference for investors and company managers in making strategic decisions related to increasing company value.
Entrepreneurial Role Networking , Digitalization Of Information And Utilization Of Collaboration For Business Growth in Coffee Shop in Sukabumi City (Survey on Coffeeshop in Sukabumi City) Machmudin, Arief; R. Deni Muhammad Danial; Nor Norisanti
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.v7i2.7453

Abstract

This study aims to analyze the influence of entrepreneurial networking, information digitalization, and collaboration on business growth in coffee shops in Sukabumi City. The phenomenon of the rise and fall of the number of coffee shops in recent years indicates a significant challenge in maintaining and developing businesses in this sector. The research approach used is quantitative with descriptive and associative research types. Primary data were collected through questionnaires from 42 coffee shops which were the population and samples using saturated sampling techniques. Data analysis was carried out through validity tests, reliability tests, classical assumption tests, multiple linear regression, F tests and t tests. The results of the study indicate that entrepreneurial networking, information digitalization, and collaboration have a positive and significant influence on business growth. Information digitalization makes the greatest contribution to driving operational efficiency, expanding markets, and increasing customer interaction. Entrepreneurial networking helps business actors build strategic relationships that have an impact on expanding access to information and business resources. Meanwhile, collaboration between business actors has proven effective in increasing innovation, expanding marketing networks, and overcoming internal limitations. The implications of this study indicate that coffee shops in Sukabumi City need to optimize the use of information technology, actively expand business networks, and establish strategic collaborations with various parties to encourage sustainable business growth. This study is expected to be a reference for MSME actors and academics in understanding the factors that influence business growth in the digital era.
The Influence of Audit Opinion, Profitability, and Auditor Reputation on Auditor Switching: A Case Study of Transportation and Logistics Companies Listed on the Indonesia Stock Exchange (2019–2024) Pramana Putra; Ajeng Luthfiyatul Farida
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.v7i2.7457

Abstract

This study investigates the influence of audit opinion, profitability, and auditor reputation on auditor switching in transportation and logistics companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2024. Using a quantitative approach and binary logistic regression analysis, the research analyzes 132 firm-year observations obtained through purposive sampling. Audit opinion is measured based on whether a company receives a modified or unqualified opinion, profitability is assessed using Net Profit Margin (NPM), and auditor reputation is determined by affiliation with Big Four audit firms. The results indicate that audit opinion significantly influences auditor switching, whereas profitability and auditor reputation do not show a statistically significant impact. The findings support agency theory, which suggests that companies may change auditors following unfavorable opinions to minimize external scrutiny and restore investor confidence. The absence of influence from profitability and auditor reputation highlights that audit switching decisions in this sector are more reactive to audit outcomes than financial performance or branding considerations. This study contributes to the auditing literature by confirming the role of audit opinion in corporate governance and offering practical implications for regulators and stakeholders in monitoring audit quality and transparency within Indonesia’s logistics sector. Keywords: Audit Opinion, Auditor Reputation, Agency Theory, Logistic Regression
Fintech Analysis of E-Mas Development at Bank Syariah Indonesia KCP Adam Malik Medan Qamara, Lisa; Fauzi Arif Lubis; Aslami, Nuri
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.v7i2.7461

Abstract

This study aims to analyze the impact of Fintech on the development of E-Mas products at Bank Syariah Indonesia (BSI) KCP Adam Malik Medan. E-Mas products, as an innovation in Islamic banking, must fulfill sharia principles such as clear ownership and legal contracts. This research uses a qualitative approach with Field Research method to explore in depth the influence of Fintech on the development of e-mas services at Bank Syariah Indonesia (BSI) KCP Adam Malik Medan. Data was collected through interviews. The results showed that Fintech plays a positive role in accelerating the digitalization of Islamic banking and increasing gold investment literacy in the community, especially among parents. Nonetheless, Gen Z customers show greater interest in the use of e-mas and other digital features. The success of these services depends not only on technological sophistication, but also on the effectiveness of education, digital infrastructure readiness, and sharia integrity. Therefore, collaboration between banks, regulators, and the community is essential to develop a fair, inclusive, and sustainable Islamic Fintech ecosystem.
The Effect of Dividend Policy, Profitability, and Reporting Timeliness on Share Price Fluctuations of Listed Primary Consumer Goods Sector Companies on The Idx 2019-2023 Period Muhammad Frezha Revito Arnanda; Dwi Urip Wardoyo
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.v7i2.7464

Abstract

This study aims to analyze the effect of dividend policy, profitability, and timeliness of reporting on stock price fluctuations in primary consumer goods sector companies listed on the Indonesia Stock Exchange (IDX) during the 2019-2023 period. This study uses a panel data regression method with the Random Effect Model (REM) approach processed through EViews software. The sample consists of 15 companies with a total of 75 observations (balanced panel). The F-test results show that simultaneously the three independent variables have a significant effect on stock price fluctuations (F-statistic = 15.713; Prob = 0.000). Meanwhile, the t-test results show that only the ROA variable has a positive and significant partial effect on stock prices (t = 6.645; Prob = 0.000), while the DPR variables (t = -1.483; Prob = 0.142) and timeliness of reporting (t = 0.698; Prob = 0.487) have no significant effect. The R-squared value of 0.399 indicates that the model can explain 39.9% of the variation in stock price fluctuations, while the rest is influenced by other factors outside the model. This finding emphasizes the importance of profitability as a key indicator in influencing stock price movements, compared to dividend policy and timeliness of reporting. This study provides practical implications for company management and investors in financial performance-based decision making.
The Effect of Streamer Credibility on Increasing Purchase Intention in Live Streaming Shopping Skintific Indonesia Salsabila, Sabina Alya; Riski Taufik Hidayah
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.v7i2.7479

Abstract

This study aims to analyze the influence of streamer credibility on purchase intention, both directly and indirectly through the mediating variable of interactivity, in the context of live streaming Skintific Indonesia products. This study uses a quantitative approach with Partial Least Squares Structural Equation Modeling (PLS-SEM) analysis techniques. Three constructs were tested: Streamer Credibility (SC), Interactivity (I), and Purchase Intent (PI). The validity test results showed that most indicators had outer loading values above 0.50, and the AVE values for all constructs were above the minimum threshold of 0.50, except for the Interactivity construct. However, the Composite Reliability (CR) and Cronbach's Alpha (α) values were still below 0.70, indicating weaknesses in the internal reliability of some constructs. The hypothesis testing results show that Streamer Credibility has a significant direct effect on Purchase Intent (β = 0.435; T = 10.058; p < 0.001), and Streamer Credibility also has a significant effect on Interactivity (β = 0.448; T = 10.643; p < 0.001), and Interactivity positively influences Purchase Intent (β = 0.127; T = 3.219; p = 0.001). There is an indirect effect of Streamer Credibility on Purchase Intent through Interactivity (β = 0.082; T = 3.064; p = 0.002). These findings confirm that streamer credibility plays an important role in shaping consumer purchase intention, both directly and through increased interactivity during live streaming sessions.

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