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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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Mediation Analysis, Moderation of Digital Transformation and Fintech Adoption and the Role of Financial Literacy in Improving Sustainable Performance Yahsyallah; Ronny Malavia Mardani; Nurhidayah
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.v7i3.7766

Abstract

The banking industry is currently in an era of rapid transformation, driven by advances in digital technology and innovation in the financial sector. These changes create opportunities and challenges for banks in maintaining competitiveness and improving sustainable performance. This study aims to explore how increasing financial literacy can strategically influence the relationship between digital transformation, Fintech adoption, and competitive sustainability. The type of research used in this study is quantitative. The population in this study consists of employees of Bank BSI under the Malang Area Office. Using a simple random sampling technique. To measure the sample size to be studied, the researcher used the Slovin formula. Data analysis used Structural Equation Modeling, Partial Least Square (SEM PLS) techniques. The results of the study show that digital transformation has a positive effect on sustainable performance. Digital Transformation has a positive effect on fintech adoption. Fintech adoption has a positive effect on sustainable performance. The results also show that fintech adoption significantly mediates the relationship between digital transformation and sustainable performance. Digital transformation, financial literacy on fintech adoption shows a significant moderating effect. This can be explained that individuals with high financial literacy tend to be more selective in adopting new technology.
The Influence of Financial Literacy and Social Media on Gold Investment Interest Through Costumer Trust BSI Malang SOETTA Yulitasari Mila Dewi; Ronny Malavia Mardani; Nurhidayah
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.v7i3.7767

Abstract

This study aims to analyze the influence of financial literacy on trust, analyze the influence of social media on trust, analyze the influence of financial literacy on investment interest, analyze the influence of social media on investment interest, analyze the influence of trust on investment interest, and analyze the influence of financial literacy on investment interest through trust. The sample in this study involved 183 customers. The data analysis technique used AMOS. The results of the analysis show that financial literacy influences trust. Social media influences trust. Financial literacy influences investment interest. Social media influences investment interest. Trust influences investment interest. Financial literacy influences investment interest through trust. Social media influences investment interest through trust.
The Influence of Regional Original Income, General Allocation Funds, and Budget Surplus Calculations on Regional Expenditures of Regencies/Cities in Bengkulu Province Imas Khairunisa; Maria; Indriani Indah Astuti
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.v7i3.7769

Abstract

This study aims to examine the influence of Regional Original Revenue (PAD), General Allocation Fund (DAU), and Surplus Budget (SiLPA) on Regional Expenditure in Regencies/Cities in Bengkulu Province for the 2019-2023 period. This study uses secondary data obtained from the Budget Realization Report (LRA) of local governments sourced from the Supreme Audit Agency of the Republic of Indonesia (BPK RI) with a sample of 10 Regencies/Cities in Bengkulu Province. The research method used is a quantitative approach with multiple linear regression analysis techniques to examine the relationship between variables. The results show that PAD has a negative and significant effect on regional expenditure, DAU has a positive and significant effect, while SiLPA has no significant effect. This finding indicates the existence of the Flypaper Effect phenomenon, where central transfer funds influence expenditure more than regional original revenue.
The Effect of Compensation Training Andjob Satisfaction Towards Employee Retention at Cv. Smile Auto Service Makassar Ilham Hidayat; Samsul Rizal; Andi Jam'an
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.v7i3.7782

Abstract

This study uses a quantitative method with 61 respondents. The results show that the Training variable (X₁) has a positive and significant effect on Employee Retention (Y), with a regression coefficient value of 0.246 and a significance value of 0.000 <0.050, so that H₀is rejected and H₁is accepted, the Compensation variable (X₂) has a positive and significant effect on Employee Retention, with a regression coefficient value of 0.101 and a significance value of 0.030 <0.050, so that H₀is rejected and H₁is accepted, the Job Satisfaction variable (X₃) has a positive but insignificant effect on Employee Retention, with a regression coefficient value of 0.036 and a significance value of >0.050, so that H₀is accepted and H₁is rejected. Simultaneously, training, compensation, and job satisfaction have a significant effect on employee retention, with a calculated F value > from the F table and a significant value of 0.000 <0.050. These findings indicate that increased training and effective compensation can improve employee retention, while job satisfaction requires strengthening other supporting factors.
The Effect of Service and Competence on The Performance of The Commissioners of The Code of Ethics Enforcement Commission of Muhammadiyah University of Makassar Sulaiman; Edi Jusriadi; Andi Jam'an
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.v7i3.7783

Abstract

This study aims to determine the influence of service and competence on the performance of commissioners of the Code of Ethics Enforcement Commission at Muhammadiyah University of Makassar. This research method is quantitative. Based on the research results and discussions regarding the influence of service and competence on the performance of commissioners of the Code of Ethics Enforcement Commission at Unismuh Makassar, it is concluded that service has a positive and significant effect on commissioner performance. This is proven by the hypothesis test: the calculated t-value for service is 4.408 > the table t-value of 0.166, with a sig. value of 0.004 < the significance level (0.05). Competence has a positive and significant effect on commissioner performance. This is proven by the hypothesis test: the calculated t-value for commissioners is 8.557 > the table t-value of 0.166, with a sig. value of 0.000 < the significance level (0.05).
The Shifting Dynamics of Work-Life Balance for Accounting Lecturers: Insights from Remote and Hybrid Teaching Models Amri, Abrar; Soufyan, Dara; Mahdani, Rimal
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.v7i3.7786

Abstract

This study seeks to address to finding a balance between work, family, and personal well-being is not only crucial for the professional success of faculty members but also for their mental and physical health by examining how the shift to remote and hybrid work models impacts the work-life balance of accounting lecturers. This study used a qualitative online survey to gather a wide range of perspectives and experiences from accounting lecturers that employed a ‘Big Q’ approach, using open-ended questions to encourage detailed and reflective responses. To identify common themes and patterns within the data, thematic analysis was used. The findings suggest that remote work has profound implications for both the personal and professional lives of accounting lecturers, affecting their work-life balance, productivity, and overall work dynamics. While remote work offers considerable benefits, such as increased flexibility and improved work-life balance, it also presents challenges that must be carefully managed to maximize its positive impact. The findings of this study complement accounting literature that has mainly focused on the traditional work paradigm, requiring in-person presence. The authors identify potential challenges emanating from accounting lecturer work and propose solutions for university to improve work-life balance in a work setting. While this study provides valuable insights, future research should focus on longitudinal studies to better understand the sustained effects of remote work on academic performance, job satisfaction, and career longevity.
The Role and Authority of Class I Auctioneers in Indonesia within the Framework of State Administrative Law Br. Turnip, Lydia Fransiscani
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.v7i3.7795

Abstract

This study analyzes the position and authority of Class I Auction Officials in Indonesia from the perspective of state administrative law. The research finds that the legal basis for the position and authority of Class I Auction Officials is a ministerial regulation, not a law, which contradicts the legal requirements for authentic deeds as stipulated in Article 1868 of the Civil Code. The current system grants the Ministry of Finance the dual role of regulator and executor of auctions, which raises concerns about independence and neutrality. This dual role can lead to legal uncertainty because the official's authority is based on ministerial delegation rather than attribution from a higher law. The ideal arrangement, from a state administrative law perspective, would be to establish a clear legal framework at the level of a law (undang-undang) to regulate the position, authority, and recruitment of Class I Auction Officials. This would ensure their independence and neutrality. It is suggested that the role of auction officials be given to professionals outside the civil service, while the Ministry of Finance should act as a supervisor to prevent conflicts of interest and ensure a fair and just auction process. This would align the Indonesian auction system with the principles of good governance and legal certainty.
Mining Companies' Responsibilities to the Environment and Communities Affected by Nickel Downstreaming: A Maslahah Perspective Salsabila Athirah.R; Cahaya Permata
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.v7i3.7807

Abstract

Nickel downstreaming is part of the national development policy that is expected to have a significant positive impact on the country's economy. However, negative impacts such as environmental damage and the unfulfilled rights of communities around mining areas are crucial due to mining activities, so that the company's legal responsibility for these impacts needs to be studied more deeply. This study aims to examine the impact of nickel downstream mining on the environment and society and the company's legal responsibility viewed from a maslahah perspective. As a normative legal research, the approach used is a legislative and conceptual approach, data collection is carried out through document studies which are then processed and analyzed qualitatively. The results of the study indicate that the impact of nickel downstreaming on the environment causes a reduction in biodiversity, decreased soil fertility and air quality, and the occurrence of river and sea water pollution around the mining site. This also certainly has an impact on the community, both in terms of health, one of which is ISPA, from a socio-economic perspective such as loss of livelihood, as well as from the perspective of customs and culture that distorts traditional rules and norms. Based on the legislation, the company can be held accountable criminally, civilly, and even administratively. This aligns with the principle of maslahah, which requires companies to be responsible. Therefore, companies must provide compensation to the community and improve the environment.
Analysis of Pipe Coating Resistance to Internal and External Corrosion: An Experimental Study in the Laboratory PT Bredero Shaw Indonesia Rudianto; Syahrir; Riswan
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.v7i3.7822

Abstract

This study aims to analyze the resistance of pipe coatings to internal and external corrosion through experimental studies in the laboratory of PT Bredero Shaw Indonesia. Two types of coatings, namely Fusion Bonded Epoxy (FBE) and Polypropylene (PP), were tested through laboratory simulations using the Salt Spray Test Method (ASTM B117), hydrocarbon-based internal corrosion tests, as well as electrochemical impedance (EIS) measurements and adhesion tests (pull-off tests). The research design used a descriptive experimental test approach with analysis of impedance values and adhesion strength. The experimental results showed that PP coatings had higher resistance to external corrosion, while FBE coatings were superior in adhesion strength to internal pressure. Laboratory simulations proved effective in evaluating coating performance under extreme environmental conditions and can be used as a basis for selecting industrial pipe protectors. These findings encourage the importance of using coating systems that are appropriate to the operational characteristics of the pipe.
The Influence of Effective Communication on the Understanding of the Independent Curriculum in Grade X Students of Pasundan 1 Vocational School, Bandung Yulia Segarwati; Zahrah Nabila Azka; Rafi Rizalul Haq; Salsabila Rizqan Daru
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.v7i3.7823

Abstract

Effective communication is one of the important factors in the learning process, including in the implementation of the Merdeka Curriculum which is currently being implemented in various educational institutions in Indonesia. With good communication between teachers and students, the understanding conveyed regarding the material and concepts of the Merdeka Curriculum will be more easily achieved. This study aims to determine the extent to which effective communication can influence the understanding of Grade X Students of SMK Pasundan 1 Bandung towards the Merdeka Curriculum. This study uses a quantitative approach with a survey method to measure the influence of the independent variable, namely effective communication (Variable X), on the dependent variable, namely students' understanding of the Merdeka Curriculum (Variable Y). This study aims to determine the influence of the dimensions of Effective Communication on the Understanding of the Merdeka Curriculum in SMK Pasundan 1 Bandung students. The results of the analysis show that partially, the Respect and Humble dimensions have a positive effect, respectively by 11.57% and 2.96%, while Empathy, Audible, and Clarity show a negative effect of -9.57%, -2.78%, and -1.92%. These findings indicate that the teacher's attitude of mutual respect and humility is more encouraging for student understanding, compared to the aspects of empathy, audibility, and clarity of messages that have not been optimized in the learning process. With data analysis and a path analysis approach, this study is expected to be able to provide an overview of the relationship between effective communication and improving the quality of learning in the school.

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