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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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Social Capital and Community Resilience to Tidal Flooding: A Sociological Study in the Coastal Area of Pontianak City Baharuddin
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.v7i3.7837

Abstract

This study aims to analyze the influence of social capital on community resilience in facing tidal flooding in Pontianak City, West Kalimantan. A mixed methods approach was used, combining a quantitative survey of 300 respondents and qualitative interviews with community leaders, fishermen, and village officials. Social capital variables were measured through the dimensions of trust, social networks, and mutual aid norms, while community resilience variables included adaptive capacity, collective capacity, access to resources, and post-disaster recovery. Quantitative analysis results indicate that social capital has a highly significant impact on community resilience, with an R² value of 0.974 and significance of 0.000. Dimensions of inter-resident trust, participation in social groups, and mutual aid norms were found to be dominant factors in strengthening coastal community resilience. Qualitative analysis reinforces these findings by describing adaptive and collective community responses, such as building stilt houses, activating mutual aid, and strengthening coordination with external parties such as the government and NGOs. Both quantitative and qualitative results indicate that social capital functions as a key mechanism in strengthening the resilience of Pontianak communities against tidal flooding. This study underscores that disaster risk reduction strategies in the coastal areas of West Kalimantan require not only structural interventions but also the strengthening of social capital as the foundation of community resilience
Digitalization of MSME Accounting in Meeting Recording Standards Based on SAK EMKM in Putra Mandiri Transportation Services With The Akuntansiku Application Novi Rahmawati; Muhammad Syahbudi; Rahmat Daim Harahap
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.v7i3.7846

Abstract

Finance is crucial in a business, so the preparation of financial reports according to standards needs to be done in order to know the condition of the business and business finances. This study was conducted to determine the application of digitalization of MSME financial reports and the conformity of recording based on SAK EMKM. The study was conducted using a qualitative method by implementing the Akuntansiku application and the conformity of the application with SAK EMKM carried out at the Putra Mandiri Transportation Service Business which had not implemented financial recording according to standards. The results of the study stated that the application of financial report preparation with the Akuntansiku Application presented a Financial Position Report in 2024 which presented Assets of Rp. 1,087,991,000; Liabilities of Rp. 108,870,000; and Equity of Rp. 979,121,000. The 2024 Profit and Loss Report which presented business income and other income of Rp. 663,955,000; expenses and other expenses of Rp. 310,478,000; and obtained a net profit of Rp. 71,537,000. The implementation of the Akuntansiku Application is suitable for use by Putra Mandiri businesses and other MSME actors because it has complied with the EMKM SAK
The Role of Accounting Information Systems And Technology Innovation on Financial Performance and Business Risks of Msmes Yeni Triyana; David Pangaribuan; Wahid Ansori
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.v7i3.7862

Abstract

Accounting Information Systems (AIS) play a crucial role in managing corporate finances, improving the efficiency, accuracy, and transparency of transaction recording and financial reporting. They help management make informed decisions. The use of information technology helps identify potential risks early, monitor conditions in real time, and respond more quickly and precisely. Business risks faced by SMEs include financial and operational risks, reducing the risk of human error, strengthening accountability, and improving internal controls, thus minimizing misuse of funds. The application of technology has a positive impact on SMEs, increasing operational efficiency and competitiveness. SMEs support sales transactions, promotional media, and simplify transaction data storage, build business relationships, and control business operations. These can be done anywhere, regardless of time and space
Student Competencies: Hard Skills and Soft Skills Their Influence on Students' Job Readiness Rina Fadilah; Kustini Kustini
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.v7i3.7865

Abstract

This study aims to determine the influence of hard skills and soft skills on student job readiness at a private economics and business faculty in Surabaya. This research is a quantitative descriptive study. The subjects were students who were active in organizations and had participated in internship programs. The sample size was 60 students (Class of 2021). Purposive sampling was used because the subjects had certain characteristics that matched the research objectives. Based on these criteria, the study respondents consisted of 37 students majoring in management and 23 students majoring in accounting. Data analysis was performed using the partial least squares (PLS) method. The results showed that hard skills and soft skills have a positive and significant influence on student job readiness.
Analysis of Profits and Risks of Ice Tea Franchise Cooperation in Palopo City Perspective Sharia Economics Nur Amal Mas; Nining, Nining Winda Irawati; Lutfiah Kartika; Muh. Yusran
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.v7i3.6766

Abstract

This paper discusses how Islamic economic principles influence the expansion of franchise businesses across various sectors. The study analyzes the form of franchise cooperation agreements for Es Teh Nusantara, Es Teh Ori, and Es Teh Poci , as well as a review of Islamic economic principles concerning the benefits and risks of these franchises. The research method used is qualitative, with primary data from observations, in-depth interviews, and documentation. The research findings indicate that the three tea drink franchises exhibit similar cooperation patterns, where the franchisor grants rights to the franchisee and imposes obligations to run the business according to the franchisor's concept. One element of the franchise contract is the licensing by the franchisor to the franchisee to use Intellectual Property Rights (IPR) in exchange for royalty payments. This franchise business falls under syirkah inan , which is a form of capital cooperation between two or more parties with profit or loss sharing according to the capital contributed, using a mudharabah or profit-sharing system. The agreement used is similar to an ijarah agreement, involving the transfer of IPR benefits from the franchisor to the franchisee for a specific period.
The Influence of Emotional and Rational Factors on Customer Decisions in Choosing Islamic Banking Services Nur Haya; Pratiwi, Indah; Sultan
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.v7i3.7513

Abstract

The purpose of this study is to understand the factors that influence customer decisions in choosing Islamic banks in Indonesia. The study used a quantitative method, by distributing questionnaires to respondents, the type of data used is primary data from 153 respondents who are Islamic bank customers. The sampling technique used was incidental sampling, and data analysis was carried out using multiple linear regression, classical assumption tests, hypothesis tests, and descriptive statistics, using SPSS version 27. The results of the study indicate that emotional and rational factors individually have a positive impact on customer decisions for the t-test, while for the f-test simultaneously, both also significantly influence customer decisions.
Analysis Influence Characteristics CEO to Manipulation Financial Reports on Private Banks in Indonesia Fauzan Kholish Rabbani; Elly Suryani
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.v7i3.7522

Abstract

This study aims to determine the influence of Chief Executive Officer (CEO) characteristics on indications of financial statement manipulation in the private banking sector listed on the Indonesia Stock Exchange (IDX) for the 2019–2023 period. CEO characteristics are measured by three indicators, namely age, gender, and education level, using the F-Score method. The sampling technique used in this study was purposive sampling with a sample of 15 private banks or 75 data on private banking companies listed on the Indonesia Stock Exchange for the 2019–2023 period. The data used are secondary data obtained from the company's annual report and the official IDX website. This research method uses a quantitative method and its analysis uses logistic regression analysis with the help of IBM SPSS 26. The results of the study indicate that CEO characteristics simultaneously significantly influence indications of financial statement manipulation in private banking, supported by control variables such as company size and leverage. However, partially, CEO age, gender, and education level do not significantly influence indications of financial statement manipulation. These findings suggest that CEO characteristics collectively play a role in preventing or encouraging financial statement manipulation in the private banking sector.
The Influence of the Level of Financial Literacy of Village Officials on the Financial Performance of Villages in the Sub-district South Ponrang, Luwu Regency Peri Herdiansyah; Goso; Antong
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.v7i3.7537

Abstract

This study aims to analyze the impact of financial literacy of village officials, focusing on financial knowledge, financial behavior, and financial attitudes, on the financial performance of villages in Ponrang Selatan District, Luwu Regency. The research design used is quantitative with a survey approach. Data were obtained through the distribution of questionnaires to 60 village officials responsible for managing the finances of their respective villages. The data analysis method used is multiple linear regression. The results show that the financial literacy of village officials, which includes financial knowledge, behavior, and attitudes, both partially and simultaneously, has a positive and significant impact on the financial performance of villages in South Ponrang. Therefore, it is recommended that local governments enhance financial literacy training for village officials. Future research could explore other factors influencing village financial performance and the long-term impact of improving financial literacy.
Village-Owned Enterprises (Bumdes) as an Instrument of Community Welfare: an Analysis in Maqashid Syariah Perspective Rizal Ancu; Rahman Ambo Masse; Irwan Misbach
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.v7i3.7579

Abstract

This study aims to analyze Village-Owned Enterprises (BUMDes) as an instrument of community welfare from the perspective of Maqashid Syariah, with a case study on BUMDes Putra Perintis in Bonto Baji Village, Kajang District, Bulukumba Regency, South Sulawesi Province. The problem formulation in this study includes: (1) The role of BUMDes in improving community welfare in various aspects of life; (2) Application of Maqashid Syariah principles in BUMDes management and programs; and (3) Challenges in implementing Maqashid Syariah principles and supporting factors for the successful implementation of Maqashid Syariah principles in BUMDes. This study uses a qualitative approach with a case study method. Data were obtained through observation, interviews, and documentation, with key informants consisting of the BUMDes Director, BUMDes business actors, and the local community. Data analysis was carried out based on the Maqashid Syariah approach which includes the material and spiritual dimensions of the community. The results of the study indicate that BUMDes Putra Perintis has implemented Maqashid Syariah principles in the management and implementation of its programs, which has a positive impact on improving community welfare both materially and spiritually. However, public understanding of the Maqashid Syariah concept remains limited, necessitating increased outreach. The main challenges include limited human resources and limited access to information. Despite this, the successful implementation of Maqashid Syariah in Bonto Baji Village is supported by the active role of the village government and community participation.
Controversies and Transformations in Digital Zakat Fundraising: Trends, Urgencies, and Solutions Within the Framework of Maqasid As-Syariah Imam Agung Prakoso; Mustafid
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.v7i3.7584

Abstract

The digital transformation of zakat fundraising represents a pivotal shift in Islamic philanthropy, aiming to enhance efficiency, transparency, and accessibility. However, the integration of digital systems with the normative framework of Maqasid al-Shariah remains underexplored. This study investigates the controversies, transformations, and challenges in digital zakat fundraising through a qualitative phenomenological approach, involving 25 informants across four zakat institutions in Kalimantan, Indonesia. The findings reveal that while digital platforms such as e-wallets, mobile apps, and QRIS have improved financial traceability and user convenience, the alignment with Maqasid al-Shariah principles is partial. The study identifies three core dimensions: (1) Hifz al-Mal (wealth protection), evident in enhanced accountability and reduced financial leakage; (2) Hifz al-Din wa al-Ijtima’i (religious and social preservation), supported by digital religious education and productive zakat programs; and (3) al-‘Adalah (social justice), which remains challenged by digital access disparities and uneven zakat distribution. Despite improvements, the current digital zakat ecosystem tends to favor urban beneficiaries, leaving rural communities underserved. The study advocates for a Maqasid-based digital governance framework to ensure ethical, inclusive, and sustainable zakat distribution. These insights contribute to the theoretical advancement of Islamic financial technology and offer strategic implications for policymakers, zakat institutions, and sharia-compliant innovation designers.

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