cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Mujahidin
Contact Email
mujahidin@iainpalopo.ac.id
Phone
+6281243481878
Journal Mail Official
al-kharaj@iainpalopo.ac.id
Editorial Address
Jl. Bitti, Blandai Kota Palopo
Location
Kota palopo,
Sulawesi selatan
INDONESIA
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
 37   38   39   40   41 
Productive Zakat and Poverty Alleviation Through (Cibest Model Approach) at Baznas, Kendari City, Southeast Sulawesi Province Rahmah Rafifah Abu; Abdul Wahab; Idris Parakkasi
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.v7i3.7585

Abstract

Poverty remains a major challenge to economic development in Indonesia, including in Kendari City, Southeast Sulawesi Province. One instrument believed to provide a solution to this problem is zakat, particularly productive zakat. This study aims to analyze the role of productive zakat in poverty alleviation through the CIBEST Model approach at the National Aznas (BAZNAS) in Kendari City, Southeast Sulawesi Province. The CIBEST Model offers a comprehensive approach that measures poverty not only from a material perspective but also from a spiritual perspective.The results of the study indicate that the poverty level and welfare of mustahiq (recipients) in BAZNAS Kendari City experienced significant changes after the implementation of productive zakat. Based on the CIBEST Model approach, there was an increase in material and spiritual welfare among beneficiaries, with the welfare category of Quadrant I increasing from 5 to 8 households. Quadrant II, the material poverty category, decreased from 5 to 2 households. Meanwhile, no households fell into the spiritual and absolute poverty categories after receiving productive zakat. However, the implementation of productive zakat has not been fully effective, with 2 out of 10 informants still classified as poor due to business location and health conditions. Nevertheless, their spiritual aspects showed positive development. BAZNAS needs to strengthen training, mentoring, and business supervision, although limited human resources remain a barrier.
The Effect Of Sharia Financial Literacy On The Consumer Behavior Of Generation Z Students With Paylater Users As A Mediation Variable Nur Aisyah; Sofyan Syamsuddin; 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.v7i3.7607

Abstract

The purpose of this study is to determine the Influence of Islamic Financial Literacy on the Consumptive Behavior of Generation Z Students with Paylater Users as a Mediation Variable. This study uses a quantitative method by distributing questionnaires to 78 FEB students of the University of Muhammadiyah Palopo class of 2021 as data collection materials which were analyzed with the help of IBM SPSS statistics version 25. The data analysis used in this study is path analysis, which is a development technique of multiple linear regression. The researcher's findings indicate that financial literacy has a positive effect on consumptive behavior with pay later users as a mediating variable. From the results of this study, it can be concluded that generation Z students who have good Islamic financial literacy tend to be wiser in using pay later and controlling consumptive behavior in their daily lives.
Analysis of The Efficiency Level of Zakat Management Institutions in Indonesia: Data Envelopment Analysis (DEA) Moch. Adi Nur Ikhsan; Muzakar Isa; Muhammad Sholahuddin; Edy Purwo Saputro
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.v7i3.7667

Abstract

Zakat management in Indonesia faces significant challenges in achieving efficiency, even though the potential for national zakat is very large per year. The actual collection, which remains below 10% of this potential, indicates that the performance of zakat management institutions both governmental and non-governmental has yet to be optimized. This study aims to measure the efficiency levels of zakat management institutions in Indonesia, identify the factors that influence their efficiency, and analyze the differences in efficiency based on institutional clusters: government, civil society organizations, and corporate-based institutions. A quantitative descriptive approach was employed using Data Envelopment Analysis (DEA) applied to the audited financial reports of 14 zakat institutions over the period 2019–2023. Input variables included total operational costs, personnel expenses, and total assets, while output variables consisted of the amount of zakat collected and distributed. The findings reveal that not all institutions operate at optimal technical efficiency. Zakat institutions managed by civil society organizations demonstrated the highest efficiency, followed by corporate-based institutions, with government institutions showing the lowest levels of efficiency. The variation in efficiency across clusters is attributed to differences in organizational structure, decision-making flexibility, technological adoption, and community engagement. This study provide critical implications for improving zakat governance and offer strategic insights for policymakers and zakat managers to enhance institutional efficiency and maximize the potential of zakat funds in Indonesia.
Application of Support Vector Machine (SVM) for Water Quality Analysis in Tilapia Cultivation Aulia, Tazkiah Kamilah; Willdan Aprizal Arifin; Mad Rudi
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.v7i3.7673

Abstract

Will the Role and Effectiveness of Agriculture, Animal Husbandry and Plantation Service Organization to Farmer Empowerment: A Study in Mungkajang District, Palopo City Husni, Hilda Fitriani; Idawati; Taruna Shafa Arzam AR; Burhanuddin 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.v7i3.7675

Abstract

The development of the agricultural sector is one of the important pillars to increase national economic growth and community welfare. This study measures whether the role of the Agriculture Office is focused on the empowerment of farmers through the effectiveness of the organization in Mungkajang District, Palopo City. The research methodology used was quantitative by collecting data from farmer groups using a structured questionnaire using the Likert scale. The number of respondents was 102 members of farmer groups. The data was analyzed statistically inferentially using the Structural Equation Modeling (SEM) technique using the Smart-PLS application. The results of the study show that the research results obtained that the variable of Service Role (X) has a positive and significant effect on Farmer Empowerment (Y) in Mungkajang District, Palopo City; Organizational Effectiveness (Z) has a positive and significant effect on Farmer Empowerment (Y) in Mungkajang District, Palopo City; the role of the Service (X) has a positive and significant effect on the Effectiveness of the Organization (Z); and Role (X) has a positive and significant effect on Farmer Empowerment (Y) in Mungkajang District through the Organizational Effectiveness (Z) of the Palopo City Agriculture, Livestock, and Plantation Office. Sugestion is in the future, this research could be carried out on a larger scale, with the coverage of all farmer group in Palopo City. This would be accomplished by comparing farmer group in each regional work unit. This would make it possible to evaluate the role and effectiveness of the agriculture, livestock and plantation service organization in farmer empowerment.
Dynamic System Analysis of Vannamei Shrimp Supply Chain: Evaluation of Distribution Delays in Cold Chain Logistics at Exporting Companies Kasim, Nurhijriani; Yudha Prambudia; Iphov Kumala Sriwana
Al-Kharaj: Journal of Islamic Economic and Business Vol. 7 No. 4 (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.v7i4.7694

Abstract

Vannamei shrimp is one of Indonesia's leading export commodities that relies heavily on the efficiency of cold chain logistics to maintain product quality during shipping. Purpose: This study aims to analyze the factors causing distribution delays in the vannamei shrimp supply chain at a seafood exporting company in Makassar, South Sulawesi, and evaluate their impact on product quality, return rates, and export prices. Methods: The method used is the System Thinking and System Dynamics approach, by building a dynamic system model using Vensim software. Data were obtained through literature studies, interviews, field observations, and historical distribution data for 2023. Results: The results show that an average distribution delay of 12–18 hours causes an increase in temperature during transportation by 2–3°C, resulting in a decrease in shrimp quality and an increase in return rates of up to 7% of total monthly exports. Through simulations of improvement scenarios, the model shows that optimizing the criteria for export-worthy shrimp and increasing the efficiency of distribution rates can reduce the number of damaged shrimp and increase export volume. Model validation tests with a MAPE value of 5.16% indicate a good match between the simulation results and actual conditions in the field. Implications: This research is expected to be a reference for exporting companies in designing strategies to improve cold chain logistics to increase the competitiveness of Indonesian shrimp products in the international market.
Sharia Public Private Partnership: An Alternative Financing For Infrastructure Development In Indonesia Arnoldy; Lazuardi, Afried; Yulianti, Yulianti; Hamzah, Muhammad Ichwan
Al-Kharaj: Journal of Islamic Economic and Business Vol. 7 No. 4 (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.v7i4.7697

Abstract

Infrastructure development in Indonesia requires diverse and sustainable sources of financing, because the Indonesian APBN/APBD is not sufficient to finance Indonesian infrastructure financing needs, so other alternative sources of financing are needed. The aim of this research is to examine the role of Sharia Public Private Partnership (Sharia PPP) as an alternative financing for infrastructure development in Indonesia. The research is qualitative research in the form of descriptive analysis through library research, literature and government policies/regulations. The research results show that regulatory the Sharia PPP has a legal basis and the government has provided support, facilities (by establishing financing and guarantee institutions) and incentives for PPP projects, however its implementation still faces obstacles in terms of institutional readiness, sharia financial literacy, sharia financing instruments, size Indonesia’s Islamic Bank asset as well as lack understanding of business entities and market players
The Influence Of Perception, Motivation And Financial Rewards On Accounting Students' Career Interest In Become Public Accountants Eldad; Antong; Usman, Halim
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.v7i3.7722

Abstract

This study aims to determine the influence of perception, career motivation, and financial rewards on accounting students' career interest in becoming Public Accountants at the University of Muhammadiyah Palopo. This study uses a quantitative method to analyze the relationship between the independent and dependent variables. The sampling technique uses the Slovin formula. The results show that career motivation and financial rewards have a significant effect on accounting students' career interest in becoming Public Accountants, while perception does not have a significant effect on accounting students' career interest in becoming Public Accountants. These findings indicate that motivational factors and financial incentives play an important role in attracting accounting students' career interest in becoming Public Accountants. This study provides insights that can be used in developing educational strategies and policies for the accounting profession, particularly in shaping students' interest in the Public Accounting profession.
Procedures For Resolving Islamic Economic Disputes In Indonesia Raihan, Nur; Widiyono, Try
Al-Kharaj: Journal of Islamic Economic and Business Vol. 7 No. 4 (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.v7i4.7725

Abstract

This research is titled Efforts to Resolve Sharia Economic Disputes at the Central Jakarta Religious Court through a case study of Decision No. 634/Pdt.G/2024/PA. JP. The purpose of this research is to delve deeper into the procedures and basis for judges' considerations in deciding case number 634/Pdt.G/2024/PA. JP at the Central Jakarta Religious Court. Then to find out the views of Sharia Economic Law on the basis of consideration by the Central Jakarta Religious Court Judge in deciding a case that declares the validity and value of Defendant II's non-Muslim property as a guarantee for the payment of obligations from Defendant I. This research uses a normative method with a juridical approach, examining laws and regulations, court decisions, and related literature. Based on the research method, a study was produced that revealed that in principle the procedure for resolving sharia economic disputes at the Central Jakarta Religious Court is the same as other courts in Indonesia, starting from the registration of the case by the plaintiff, the examination of the file and the determination of the panel of judges, the summoning of the parties (plaintiff and the defendant), the first hearing and peace efforts (mediation), the reading of the lawsuit, the defendant's answer (exception and subject matter), Replica of the plaintiff, duplicate of the plaintiff, proof, conclusion of the parties, deliberation of the panel of judges, reading of the decision and legal remedies if any. However, there are separate rules in the Central Jakarta Religious Court such as divorce. The final conclusion of this study is that the settlement of sharia economic disputes at the Central Jakarta Religious Court has been carried out in accordance with positive legal procedures and sharia principles, although there are still some challenges in its implementation.
Efficiency of Zakat Collection and Distribution by the National Zakat Agency (Baznas) in Regencies/Cities in Indonesia Isti Khoirul Rochmah; Muhammad Sholahuddin; Imronudin Imronudin
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.v7i3.7757

Abstract

This study aims to analyze the efficiency of zakat collection and distribution by the National Zakat Agency (Baznas) in districts/cities in Indonesia. This study uses a descriptive quantitative approach. The population in this study is all companies listed on the Indonesia Stock Exchange in 2019-2021. The sampling technique used in this study is non-probability sampling, specifically purposive sampling. The data sources for this study are audited financial reports issued by each National Zakat Management Agency (BAZNAS) in districts/cities on the Digital Zakat Information System or the official Digital Service Interface of BAZNAS RI. The data collection method used in this study was documentary research (literature review). The data analysis method used in this study was Data Envelopment Analysis (DEA), a non-parametric technique used to assess the technical efficiency of decision-making units (DMUs). The results of this study indicate that technical efficiency in zakat management does not solely depend on the size of input allocation but is more determined by managerial effectiveness in managing inputs to produce optimal outputs. The combined approach of DEA and FDH has proven capable of providing a more comprehensive understanding of the institutional performance of BAZNAS. Therefore, this study supports the importance of developing a data-based evaluation system and structured institutional development strategies focused on long-term efficiency, particularly in zakat management as a public trust and an instrument of social justice at the local level

Page 39 of 96 | Total Record : 959

 37   38   39   40   41 

Filter by Year

2019 2026


Reset
Filter By Issues
All Issue Vol. 8 No. 2 (2026): SettingsVol. 8 No. 1 (2026): All articles in this issue include authors from 3 Vol. 8 No. 1 (2026): All articles in this issue include authors from 3 countries of origin (Indonesi Vol. 7 No. 4 (2025): All articles in this issue include authors from 3 countries of origin (Indonesi Vol. 7 No. 3 (2025): : All articles in this issue include authors from 3 countries of origin (Indone Vol. 7 No. 2 (2025): All articles in this issue include authors from 3 countries of origin (Indonesi Vol. 7 No. 1 (2025): All articles in this issue include authors from 3 countries of origin (Indonesi Vol. 6 No. 3 (2024): All articles in this issue include authors from 3 countries of origin (Indonesi Vol. 6 No. 2 (2024): All articles in this issue include authors from 3 countries of origin (Indonesi Vol. 6 No. 1 (2024): All articles in this issue include authors from 5 countries of origin (Indonesi Vol. 5 No. 4 (2023): All articles in this issue include authors from 3 countries of origin (Indonesi Vol. 5 No. 3 (2023) Vol 5, No 3 (2023) Vol 5, No 2 (2023) Vol 5, No 1 (2023) Vol 4, No 2 (2022) Vol. 4 No. 2 (2022) Vol 4, No 1 (2022) Vol 3, No 2 (2021) Vol 3, No 1 (2021) Vol 2, No 2 (2020) Vol 2, No 1 (2020) Vol 1, No 2 (2019) Vol 1, No 1 (2019) More Issue