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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 Financial Literacy And Lifestyle On The Ability To Pay Spaylater Among Gen Z Tambunan, Sagdiyah Fitri Andani; Nur Ahmadi Bi Rahmani; Aqwa Naser Daulay
Al-Kharaj: Journal of Islamic Economic and Business Vol. 7 No. 3 (2025): : All articles in this issue include authors from 3 countries of origin (Indone
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v7i3.7664

Abstract

This study aimed to analyze the influence of financial literacy and lifestyle on SPaylater repayment capacity among Generation Z residing in Medan. The research method used was an associative quantitative survey approach, involving 100 participants selected using a purposive sampling technique. The research findings indicate that financial literacy has a significant positive impact on respondents' capacity to fulfill SPaylater payment obligations. Furthermore, lifestyle also makes a significant positive contribution to this payment capacity. These two variables, both individually and collectively, have been shown to significantly contribute to explaining variations in Generation Z's ability to fulfill digital payment obligations. These findings emphasize the importance of improving financial literacy and adopting a better and wiser lifestyle so that the younger generation can better manage their finances in the face of the development of digital financial services such as SPaylater.
The Impact of Digitalization and Innovation Culture on Human Resource Productivity with Work Motivation Mediation in the Islamic Banking Sector of Bank Muamalat Indonesia Regional East Java Fitri Cahyaning; Mardani , Ronny Malavia; Muhammad Ridwan Basalamah
Al-Kharaj: Journal of Islamic Economic and Business Vol. 7 No. 3 (2025): : All articles in this issue include authors from 3 countries of origin (Indone
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v7i3.7682

Abstract

Digital transformation and innovation culture are two strategic elements in strengthening human resource performance, particularly in the Islamic banking sector. This study aims to analyze the influence of digitalization and innovation culture on human resource productivity, with work motivation as a mediating variable. The study was conducted at Bank Muamalat Regional East Java using a quantitative approach with an explanatory design. A total of 110 respondents were randomly selected from the branch employee population. Data were analyzed using the Structural Equation Modeling (SEM) method based on AMOS. The results of the study indicate that digitization and innovation culture have a positive and significant effect on work motivation. Innovation culture has also been proven to have a direct and significant effect on human resource productivity. However, digitization and work motivation do not have a significant direct effect on productivity. Furthermore, the indirect paths from digitalization and innovation culture to productivity through work motivation are also not statistically significant. These findings indicate that the role of work motivation as a mediator in the relationship between digitalization and innovation culture on human resource productivity has not yet been strongly established in the context of Islamic banking under study.
Effect of Enterprise Risk Management on Company Value with Profitability and Capital Structure as Moderation Variables in LQ45 Companies (period 2020-2023): English sharfina, sharfina; Deannes Isynuwardhana
Al-Kharaj: Journal of Islamic Economic and Business Vol. 7 No. 3 (2025): : All articles in this issue include authors from 3 countries of origin (Indone
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v7i3.7360

Abstract

This study aims to analyze the effect of implementing Enterprise Risk Management (ERM) based on the COSO framework on firm value, considering profitability and capital structure as moderating variables. Firm value is an important indicator in reflecting the performance and prospects of an entity, especially in the context of companies included in the LQ45 index on the Indonesia Stock Exchange. This study uses a quantitative approach with secondary data obtained from annual reports and stock market information of LQ45 companies during the 2020–2023 period. The analysis method used is moderated regression to test the relationship between ERM and firm value, as well as the moderating role of profitability (measured by Return on Assets) and capital structure (measured by Debt to Equity Ratio). The results of the study indicate that ERM has a positive effect on firm value. In addition, profitability and capital structure are proven to strengthen the relationship. These findings emphasize the importance of integrated risk management and strengthening internal financial performance to increase firm value amidst maximum market dynamics.
Green Marketing Drives Sustainability Via Innovation in Heritage Enterprises Mudmainna; Salmah Sharon; Gracela Marisa Sanapang
Al-Kharaj: Journal of Islamic Economic and Business Vol. 7 No. 3 (2025): : All articles in this issue include authors from 3 countries of origin (Indone
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v7i3.7560

Abstract

This study examines the strategic role of green marketing in promoting business sustainability through the mediating effect of green innovation, utilizing Puing Tenane, a cultural heritage enterprise in Lamaholot, East Nusa Tenggara, as the focal case. Anchored in Dynamic Capabilities Theory, the research explores how externally oriented marketing efforts foster internal innovation and long-term sustainability in heritage-based enterprises. A quantitative design was adopted, using a structured questionnaire distributed to 150 respondents selected through snowball sampling across East Flores, Adonara, Solor, and Lembata. The data were analyzed using Structural Equation Modeling with the partial least squares (SEM-PLS) technique. The results reveal that green marketing enhances sustainability, both directly and indirectly, by stimulating innovation with in resource-constrained traditional businesses. These findings underscore the dual role of eco-marketing as both a communication strategy and driver of adaptive capability. Environmentally conscious branding and consumer education significantly impact operational transformation, particularly in enterprises rooted in local traditions. The study contributes to theoretical development by contextualizing capability-building in culturally embedded enterprises and emphasizing alignment between ecological practices and heritage values. It illustrates how sustainability-oriented marketing enhances stakeholder engagement and fosters innovation that improves market relevance and organizational resilience. Practically, this research offers insights for artisans, business leaders, and policymakers on embedding environmental values into heritage branding and production. Emphasis is placed on culturally grounded training, certification schemes, and digital storytelling that elevate sustainability narratives. The study invites further exploration into diverse heritage-based enterprises and provides a strategic pathway for achieving sustainability through innovation, culture, and ecological responsibility.
The Influence of Audit Findings, Intergovernmental Transfers, and Leverage on Government Financial Performance Laura, Prisca; Rita Martini; Okky Savira
Al-Kharaj: Journal of Islamic Economic and Business Vol. 7 No. 3 (2025): : All articles in this issue include authors from 3 countries of origin (Indone
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v7i3.7596

Abstract

This study was conducted to examine the influence of audit findings, intergovernmental transfers, and leverage on the financial performance of regency/municipal governments in South Sumatra Province, which is classified as very low based on the percentage of financial independence. The research employed a quantitative approach using secondary data obtained from the official website www.bpk.go.id. The population included 17 regencies/municipalities in South Sumatra Province, with a sample consisting of 349 observation units. The sample was selected using a saturated sampling technique. Hypothesis testing was carried out using multiple linear regression analysis and Eviews 12 software. The results of this study demonstrate that, partially, audit findings and leverage have no effect and are not significant on the financial performance of local governments in South Sumatra Province. Conversely, intergovernmental transfers significantly affect the financial performance of regency and municipal governments in South Sumatra Province. Simultaneous testing shows that the variables of audit findings, intergovernmental transfers, and leverage together have a significant effect on the financial performance of regency and municipal governments in South Sumatra Province.
Inventory Management Analysis in Supporting Production Sustainability: A Case Study of a Catering MSME in South Tangerang Anton PW Nomleni; Wijil Nugroho; Ribka Gracia; Angel Andromeda Persius
Al-Kharaj: Journal of Islamic Economic and Business Vol. 7 No. 3 (2025): : All articles in this issue include authors from 3 countries of origin (Indone
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v7i3.7617

Abstract

The rapid growth of MSMEs (Micro, Small, and Medium Enterprises) in South Tangerang City, projected to reach 114,000 businesses by 2024, demonstrates the sector’s significant contribution to the local economy, particularly in culinary fields such as catering services. This study aims to analyze inventory management practices among MSME catering businesses in South Tangerang (UCTS) to support production continuity and enhance customer satisfaction. Proper inventory management is crucial for maintaining raw material quality, reducing storage costs, and ensuring timely service. Employing a qualitative approach with a case study design, the research involved four purposively selected UCTS business owners. Data collection techniques included in-depth interviews, direct observations, and documentation. Findings indicate that inventory is managed selectively based on the nature of the raw materials. Perishable goods such as cassava, chicken, fish, and shrimp are procured daily through long-term relationships with trusted suppliers, while durable items like rice, cooking oil, and spices are stored in limited quantities to anticipate large orders. The success of inventory management is supported by strong communication and mutual trust between business owners and suppliers. The study reveals that effective inventory control helps prevent stockouts, minimize waste, and ensure business continuity. The findings conclude that UCTS businesses have implemented efficient and adaptive inventory strategies aligned with their operational needs. The implications of this study include cost efficiency, smoother production processes, reduced risk of spoilage or obsolescence, enhanced competitiveness, and stronger supply chain relationships. This research is limited to members of the UCTS catering community in South Tangerang and does not include MSMEs from other communities or sectors.
Analysis of Social Media in Enhancing the Popularity and Reliability of Financial Statements Based on SAK EMKM Trinanda, Muhammad; Nurbaiti, Nurbaiti; Nasution, Yenni Samri Juliati
Al-Kharaj: Journal of Islamic Economic and Business Vol. 7 No. 3 (2025): : All articles in this issue include authors from 3 countries of origin (Indone
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v7i3.7679

Abstract

Micro, Small, and Medium Enterprises (MSMEs) are crucial to national economies, yet they face challenges with reliable financial reporting and low adoption of the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM). Digital technology, especially social media, offers opportunities to enhance business visibility and financial transparency. This study analyzes social media's role in improving MSME popularity and financial statement reliability based on SAK EMKM. Using a descriptive qualitative approach, this study conducts a case study of MSME "dr. Kupi" in East Medan, collecting data via in-depth interviews and documentation. Findings indicate that strategic social media use, particularly on Instagram, significantly boosts popularity and community engagement through unique product promotion and interactive events. However, despite a high awareness of financial recording's importance and a partial transition to digital bookkeeping, a notable lack of familiarity with SAK EMKM challenges reporting reliability, although the owner is open to learning. This highlights a critical gap between digital marketing prowess and standardized financial management capabilities in the studied MSME.
Marketing Strategy to Increase the Portfolio of Berkah Pension Financing Products at PT. Bank Syariah Indonesia Medan City Zahra, Fairuz Azzahra Irsyad; Marliyah; Atika
Al-Kharaj: Journal of Islamic Economic and Business Vol. 7 No. 3 (2025): : All articles in this issue include authors from 3 countries of origin (Indone
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v7i3.7705

Abstract

Bank Syariah Indonesia's Berkah Pension Financing product has significant potential, but its portfolio remains suboptimal despite intensive marketing strategies. This study aims to assess the effectiveness of marketing strategies in enhancing this product portfolio. A qualitative method was used, with a systematic literature review of articles from Scopus and Google Scholar. The results indicate that the marketing mix, sharia approach, and digitalization have a positive impact on customer interest, but are still hampered by low technology literacy and adoption among retirees. A more integrated and educational strategy is needed to support sustainable product growth. Keywords: Marketing Strategy, Sharia Financing, Sharia Bank
Occupational Safety Risk Analysis in Onshore and Offshore Pipe Coating Processes at Wasco Coating Middle East Edy Kurniawan; Syahrir; Nurianti HS
Al-Kharaj: Journal of Islamic Economic and Business Vol. 7 No. 3 (2025): : All articles in this issue include authors from 3 countries of origin (Indone
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v7i3.7707

Abstract

This study aims to analyze occupational safety risks in the onshore and offshore pipe coating process at Wasco Coating Middle East. The approach used is descriptive qualitative with data collection techniques through in-depth interviews, field observations, and documentation. Informants consisted of field workers, supervisors, and HSE officers selected purposively. Data analysis was conducted using the Miles and Huberman model, including data reduction, data presentation, and conclusion drawing. The results show that the main risks in the coating process include exposure to hazardous chemicals, high noise, potential physical accidents, and ergonomic risks. Although the company has implemented an occupational safety system, its effectiveness is still influenced by worker compliance, production pressure, and the complexity of the offshore project. This study recommends strengthening the safety culture and increasing risk-based training to reduce the potential for workplace accidents.
The Influence of Work Motivation and Work Environment on the Performance of Employees at the Barru Regent's Office in 2020-2024 Andi Marwati; Syahrir; Adrianah
Al-Kharaj: Journal of Islamic Economic and Business Vol. 7 No. 3 (2025): : All articles in this issue include authors from 3 countries of origin (Indone
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v7i3.7708

Abstract

The purpose of this study was to determine the Influence of Work Motivation and Work Environment on the Performance of Employees at the Barru Regency Regent's Office The analysis method used in this study is multiple linear regression analysis, T test, F test, correlation analysis and determination. The results of the study indicate that the hypothesis of work motivation on Employee Performance is accepted on the basis of a calculated T value of 6.329 which is greater than the T table value of 1.6643, in addition, the hypothesis of the work environment on Employee Performance is accepted on the basis of a calculated T value of 4.687 which is greater than the T table value of 1.6643. the results of the calculation on the F test show that Work Motivation and Work Environment have a simultaneous effect on Employee Performance on the basis of a calculated F value of 67.280 which is greater than the F table 3.11. then the results of the correlation coefficient test show that Work Motivation and Work Environment have a strong relationship with employee performance, then based on the results of the determination test, it shows that the contribution of Work Motivation and Work Environment is 62.1% to the Employee Performance variable.

Page 35 of 96 | Total Record : 959

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