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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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Analysis Of Msme Actors' Perception Of Sharia Insurance As An Effort To Mitigate Business Risks (Case Study Of Msme Actors In Sukaramai Market Medan) Siti Aisyah; Isnaini Harahap; Andri Soemitra
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.v7i2.7485

Abstract

This study aims to analyze the perception of Micro, Small, and Medium Enterprises (MSMEs) towards sharia insurance as an effort to mitigate business risks. This study was conducted at Sukaramai Market in Medan using a qualitative approach. The data was collected through in-depth interviews with MSME actors to understand the extent of their knowledge, understanding, and interest in sharia insurance products. The results of the study show that of a number of MSME actors interviewed, only five people have participated in sharia insurance. Sharia insurance participants generally have a better understanding of the benefits of business protection compared to those who do not follow insurance. The main factors that encourage participation in sharia insurance are the principle of halal, protection of businesses from unexpected risks, and the existence of a sense of fairness in the profit-sharing system. However, the majority of MSME actors who have not participated in sharia insurance admit that they do not understand the concept and benefits, and feel that there are financial limitations in paying premiums. This study recommends increasing socialization and education about sharia insurance so that more MSME actors are aware of the importance of business protection through this mechanism. The majority of MSME actors have a limited understanding of the concept of sharia insurance, even though they are aware of the importance of protecting against business risks.
The Influence of Entrepreneurial Orientation and Innovation on the Performance of MSMEs in Indonesia: A Case Study of Generation Z MSMEs Balya, Muhammad Rafi Raihan; Yuldinawati, Lia
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.v7i2.7488

Abstract

This study aims to investigate the influence of entrepreneurial orientation and innovation on the performance of Micro, Small, and Medium Enterprises (MSMEs) operated by Generation Z in Indonesia. Using a quantitative approach, data were collected through a structured questionnaire distributed to 400 young MSME owners across various regions. The analysis was conducted using Partial Least Squares Structural Equation Modeling (PLS-SEM). The findings indicate that entrepreneurial orientation significantly and positively affects both innovation and business performance, while innovation also has a significant positive impact on performance. These results highlight the importance of fostering entrepreneurial behavior and innovation capabilities to enhance the competitiveness of Generation Z entrepreneurs. The study offers practical implications for policymakers, educators, and support institutions to strengthen youth-led MSMEs in the digital economy.
Profitability Analysis with Activity as a Moderating Variable in Food and Beverage Sub-Sector Companies On the Indonesia Stock Exchange Wulandari, Aprilia Bella; Takarini, Nurjanti
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.v7i2.7491

Abstract

The food and beverage industry is a strategic sector that contributes significantly to the Indonesian economy. With rapid economic growth, companies in this sector face the challenge of optimizing financial performance, particularly profitability. This study aims to analyze the impactleverage, liquidity, and activity on profitability for companies in the beverage and food sub-sector listed on the Indonesia Stock Exchange (IDX). The method used was multiple linear regression analysis using the Moderated Regression Analysis (MRA) approach to test the moderating effect of the activity ratio. These findings indicate thatleveragenegatively contributes to profitability, while liquidity contributes positively to profitability. Activities tested through TATO (Total Asset Turnover) cannot strengthen/weaken the relationship between leverage and liquidity variables on profitability. This finding indicates the importance of liquidity management andleveragein increasing company profitability, as well as the need to pay attention to the efficiency of asset use.
Analysis Of Company Value Of Banking Sub-Sector On The Indonesian Stock Exchange Luritawati, Aisyah; Takarini, Nurjanti
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.v7i2.7492

Abstract

This study aims to examine the impact of the Capital Adequacy Ratio(CAR), Loan to Deposit Ratio (LDR), and Operational Efficiency Ratio(OER) on firm value in the conventional banking sub-sector listed on theIndonesia Stock Exchange for the 2021–2023 period. This study uses aquantitative approach with purposive sampling techniques and multiplelinear regression analysis methods. Data were obtained from the annualfinancial reports of sampled conventional banking companies over a threeyear period, then analyzed using SPSS version 29. The results show thatCAR contributes to increasing firm value, reflecting the importance ofcapital strength in attracting investor confidence. LDR is also proven tocontribute to firm value, where the level of credit distribution is an importantconsideration for investors in assessing the health and viability of a bank.Meanwhile, OER does not make a significant contribution to firm value,so operational cost efficiency has not been a primary focus for investors inassessing banking performance in the capital market. These findingsindicate that capital strength and the level of credit distribution play animportant role in influencing investor perceptions of firm value, whileoperational efficiency has not been a primary factor in determining firmvalue
Analysis Of Factors Affecting The Quality Of Financial Reports Of The Palopo City Government Rahmadani, Anindya; A. Dahri Adi Patra Ls; Sari, Nispa
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.v7i2.7503

Abstract

The quality of local government financial reports is a key indicator in measuring the accountability and transparency of public financial management. This study aims to analyze the factors influencing the quality of Palopo City Government's financial reports, focusing on three main variables: human resource competency, information technology utilization, and internal control systems. The research method used is a quantitative approach with data collection through questionnaires distributed to employees involved in the preparation of financial reports in Palopo City Government. The results show that human resource competency has a significant influence on the quality of financial reports, where employees with a good understanding of accounting standards and adequate training tend to produce more accurate and transparent reports. In addition, the use of information technology also contributes positively to increasing the efficiency and effectiveness of financial report preparation by reducing manual errors and accelerating data processing. Another influential factor is a strong internal control system, which helps ensure compliance with regulations and prevents irregularities in financial management. Therefore, this study provides recommendations for the Palopo City Government to improve employee competency through continuous training, strengthen the implementation of information technology in the financial system, and improve the internal control system to improve the quality of more accountable and transparent financial reports.
The Effect of Abnormal Audit Fees, Key Audit Matters, and Audit Tenure on Audit Quality (A Study of Companies Listed on the Indonesia Stock Exchange for the 2022-2023 Period) Dimas Hafizh Gunawan; Suryani, Elly
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.v7i2.7504

Abstract

Audit quality refers to the auditor's ability to detect and disclose errors in financial documents. In performing this task, auditors are required to comply with applicable auditing standards and the professional code of ethics. This study aimed to examine the effect of abnormal audit fee, key audit matters, and audit tenure on audit quality in energy sector companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2023 period. The population in this study consisted of energy sector companies listed on the IDX during the specified period. The sampling method used was purposive sampling, resulting in 51 company-year observations over two years. After the removal of 7 companies identified as outliers, the final sample consisted of 44 companies. The study utilized secondary data and applied panel data regression using EViews 13, with firm size and audit firm size included as control variables. The results of the simultaneous test indicated that abnormal audit fee, key audit matters, and audit tenure had a significant effect on audit quality. However, the partial test showed that each of these variables individually did not have a statistically significant effect. These findings suggest that although the three variables are collectively important in influencing audit quality, none of them had a strong individual impact on audit quality in the energy sector during the observation period. This study offers important implications for regulators and companies in understanding and evaluating the broader factors that influence the quality of audit services in practice.
Analysis of The Level of Digitalization of Zakat Management Organizations in Baznas Luwu Raya With The Readiness Index Approach of Zakat Management Organizations Eva Damayanti; Muh Ruslan Abdullah; Mujahidin
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.v7i2.7515

Abstract

The increasing number of digital information technology users reaching 79.5% in Indonesia in 2024 has great potential to be utilized in helping to increase the realization of ZIS DSKL collection, distribution and reporting activities at BAZNAS institutions digitally. This study aims to analyze, measure and identify the digital readiness of BAZNAS in the Luwu Raya region based on the Digital Readiness Index of Zakat Management Organizations. This study uses a mixed method approach using the MultiStage Weighted Index technique. The subjects of this study were four BAZNAS throughout the Luwu Raya region. There are three dimensions in calculating this index, namely the dimensions of collection, distribution and reporting. Based on the results of the study, it can be seen that there are three BAZNAS that are included in the highest level of readiness category (Digital Native), namely, BAZNAS North Luwu with a value of 0.93; BAZNAS East Luwu with a value of 0.84 and BAZNAS Luwu with a value of 0.81. Meanwhile, BAZNAS Palopo City is at a fairly good level of readiness (IT-Developing) with a value of 0.58. Thus, BAZNAS's digital readiness in Luwu Raya is very good, it only needs to be improved in certain indicators.
Early Detection of Financial Reporting Fraud in State-Owned Banks: The Role of Good Corporate Governance Mechanisms with the F-Score Model Wenden Tebila; Elly Suryani
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.v7i2.7523

Abstract

This study aims to determine the effect of Good Corporate Governance (GCG) mechanisms on indications of financial statement manipulation in the banking sector of State-Owned Enterprises (SOEs) listed on the Indonesia Stock Exchange (IDX) for the 2017–2023 period. GCG is measured by three indicators, namely external audit, audit committee effectiveness, and independent board of commissioners using the F-Score method. The sampling technique used in this study is purposive sampling with a sample of 4 SOE banks or 28 data on SOE companies listed on the Indonesia Stock Exchange in 2017–2023. The data used are secondary data obtained from the company's annual report and the official BEI website. This research method uses a quantitative method and the analysis uses logistic regression analysis using IBM SPSS 26. The results of the study indicate that GCG, namely, external audit, audit committee effectiveness, and independent board of commissioners have a simultaneous effect on indications of financial statement manipulation of SOE banks with the help of control variables, namely company size and leverage. In addition, external audit, audit committee effectiveness, and independent board of commissioners partially do not affect indications of financial statement manipulation of SOE banks. These findings indicate that the implementation of effective corporate governance collectively has an important role in reducing the potential for financial reporting manipulation in the state-owned banking sector.
The Influence of Affiliate Marketing and Content Reviews on the TikTok Application on the Consumptive Behavior of the New Generation of Indonesians (GenBI) in 11 Regions of North Sumatra Aulia, Syaikah Nabilah; Lubis, Fauzi Arif; NUrbaiti, Nurbaiti
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.v7i2.7530

Abstract

This study was conducted with the aim of determining the effect of Affiliate Marketing and Content Review on the TikTok application on the consumer behavior of the new generation of Indonesia (GenBI) 11 in the North Sumatra region. The type of research used is quantitative research. The population in this study were members of GenBI 11 in North Sumatra, consisting of 475 students from 8 universities, namely USU, UNIMED, UINSU, UMA, UNPAB, POLMED, UHN, and UMSU. From this population, the number of samples was determined using the Slovin formula in this quantitative study as many as 83 respondents with a purposive sampling technique. The data collection technique in this study used a questionnaire with a Likert measurement scale. The data analysis method used was multiple linear regression analysis using the Statistical Program for Social Science (SPSS). In this study, the results obtained were that Affiliate Marketing (X1) had a positive and significant influence on consumer behavior (Y), while Content Review did not have a significant influence on consumer behavior (Y). However, Affiliate Marketing (X1) and Content Review (X2) have a significant influence simultaneously on the consumer behavior (Y) of the New Generation of Indonesia (GenBI) 11 in the North Sumatra region.
Strengthening the Principle of Al-Adl in Economic Dispute Resolution to Reduce Non-Performing Financing at PT BPR Syariah Dana Monet Palopo Branch Sukri Wahid; Mujahidin; Muh. Rasbi
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.v7i2.7536

Abstract

This study aims to determine the strengthening of the Al-adl principle in the resolution of economic disputes in reducing non-performing financing at PT. BPRS Dana Monetary Branch Palopo. The research method used is qualitative which analyzes data from arguments, or respondents' answers related to the object of study. The research approach used a case study on several cases of sharia economic disputes that occurred between customers and PT. BPR Syariah Dana Monetary Branch Palopo. The number of respondents was taken from 3 debtors who fell into the default category. Data collection was carried out through interviews, observation, and documentation. Data analysis with the steps of data reduction, data display, and drawing conclusions. This study found that the resolution of sharia economic disputes at PT BPR Syariah Dana Monetary Branch Palopo was carried out through internal mediation and litigation, adjusted to the debtor's condition. Debtors experiencing business decline were given restructuring, while bankrupt ones were given leniency up to voluntary liquidation. For debtors with indications of moral hazard, the bank takes legal action to uphold justice, including the execution of collateral according to court decisions. Strengthening the Al-Adl principle in dispute resolution at PT BPRS Dana Monetary Palopo Branch is carried out through four main steps: a fair approach tailored to the debtor's circumstances, transparency in the resolution process, deliberation for the mutual benefit, and ongoing evaluation to prevent recurrence of disputes.

Page 32 of 96 | Total Record : 959

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