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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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Reforming the Role of Auctioneers in Mortgage Execution in Indonesia: Legal Reform, Governance Transformation, and Its Contribution to Macroeconomic Resilience and Inclusive Institutions 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.v7i3.8003

Abstract

This study analyzes the current Indonesian auction system, focusing on execution auctions of mortgage rights. It identifies three key issues: a competence gap among State Auction Officials, where most lack legal backgrounds unlike their more legally proficient private counterparts; a substantial fiscal burden on the state due to a high volume of legal disputes and service inefficiencies; and a lack of legal certainty for auction winners. Using a normative juridical research method, the paper proposes a Hybrid Auction Authority Model (Delegative + National Certification). This model would allow the Directorate General of State Assets Management (DJKN) to remain the primary regulator while delegating the authority for complex execution auctions to certified private professionals, prioritizing notaries. The proposed reform, grounded in Max Weber's meritocracy theory and Hans Kelsen's pure theory of law, aims to enhance service efficiency, accelerate the resolution of non-performing loans, optimize state revenue, and strengthen governance by creating a more transparent and accountable system, thereby supporting national economic stability and regulatory transformation
The Influence Of Fintech Technology In Digital Wallet Services On Gen Z Purchases On FEBI UINSU Students Febriani, Gymnasti; Nasution, Muhammad Irwan Padli; Anggraini, Tuti
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.v7i4.8041

Abstract

This study aims to determine the effect of perceived convenience, trust, and supporting facilities as services from digital wallets. The research method used in this research is quantitative with multiple linear regression analysis as the analysis tool. The population of this study were economics and Islamic business students of UIN SU in 2024 as many as 1,130 students. The sample in this study was random sampling, namely by taking respondents randomly and producing 92 respondents. While data analysis uses SPSS 20, Classical Assumption Test, Multiple Linear regression and Hypothesis Test to test data statistically. The results of this study indicate that: (1) Significant value for Convenience of 0.780 and Trust of 0.556 this value> 0.05 from these results shows that there is no significant influence between the variables of Convenience and Trust on purchasing actors at UIN SU Students. (2) Significant value for Facilities, amounting to 0.000, this value is smaller than 0.05 from these results shows that there is a significant influence between the Facility variable on purchasing actors on UIN SU students which is supported by the high interest of students to use attractive features such as cashback and discounts offered by digital wallets to meet their transaction needs.
Sustainable Pharmaceutical Waste Management Using Quality Methods Function Deployment at PT Bio Farma Vania Nanda Fitri; Abdurrahman Faris Indriya Himawan
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.v7i4.8053

Abstract

Waste management is a critical factor influencing corporate sustainability , particularly in the pharmaceutical industry where production growth parallels rapid population increase . This study aims to evaluate the effectiveness of waste management practices at PT Bio Farma using the Quality Function Deployment (QFD) method . Employing a mixed method approach with a case study design , the research identifying the environmental dimension as the most critical factor , emphasizing corporate commitment to waste management , the efficiency of waste segregation and collection systems , and the availability of recycling facilities . QFD provides a structured framework to translate stakeholders needs into technical responses , offerings strategic recommendations to enhance both operational efficiency and environmental sustainability .  
Optimizing Digital Marketing Strategies to Increase Coffee Tourism Competitiveness in a Sustainable Economy Syafridha Yanti; Muazziss Najmi; Rahma Dani; Fazqiya
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.v7i4.8054

Abstract

This study aims to analyze digital marketing strategies to enhance the competitiveness of coffee tourism as part of sustainable economic development. Tourism based on local commodities, particularly coffee, has great potential to boost community welfare because it integrates aspects of agriculture, culture, and the creative economy. Coffee is not merely a consumer product but also a cultural identity that can be packaged as a tourist attraction through educational activities, agrotourism, and experience-based tourism. However, limited technology utilization and suboptimal digital marketing strategies remain major obstacles to coffee tourism development. Data collection techniques were conducted through in-depth interviews with managers, field observations, documentation of promotional activities, and literature studies supporting the analysis of digital marketing theory. The results show that optimizing digital marketing strategies can be done through consistent use of social media, strengthening branding based on positioning and uniqueness, and involving local communities in developing promotional content. Social media, such as Instagram, Facebook, and TikTok, have proven effective in building visual narratives about the uniqueness of coffee tourism, while branding that emphasizes the quality of Gayo coffee and the authenticity of the experience is able to attract tourists within a more specific market segment. Furthermore, the involvement of local communities in digital marketing strategies serves not only as promoters but also as cultural agents that maintain the authenticity of the tourism experience. This involvement strengthens the image of coffee tourism as an inclusive, participatory, and sustainable destination. The positive impact of implementing this strategy is not only seen in the increase in tourist visits but also in the opening of new business opportunities for the local community, ranging from homestay management and local transportation to creative coffee-based products. This aligns with the concept of a sustainable economy, where economic benefits are felt not only by business owners but also by the local community as a whole. Therefore, the results of this study confirm that digital marketing strategies play a crucial role in strengthening the competitiveness of coffee tourism, both locally, nationally, and internationally. Successfully utilizing digital technology for promotion not only provides short-term benefits in the form of increased tourism but also encourages the creation of a more sustainable tourism ecosystem. Coffee tourism can develop as a commodity-based tourism model that maintains a balance between economic, social, and environmental aspects, while strengthening regional identity amidst increasingly fierce global competition.  
Influence of Entrepreneurial Literacy and Social Capital on Entrepreneurial Intentions with Attitude as a Moderating Variable among Economic Education Students at Jambi University Ezer Sinaga, Frin Eben; Muazza; Suratno; Mayasari
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.v7i4.8058

Abstract

This study examines the influence of entrepreneurial literacy and social capital onentrepreneurial intentions, with attitude serving as a moderating variable, amongEconomic Education students at Jambi University. The primary objective is toidentify how knowledge, social networks, and psychological disposition interact toshape students’ entrepreneurial aspirations. A quantitative research design wasapplied, utilizing a survey method with a sample of 121 students from the2021–2022 cohort. Path analysis was employed to test the relationships amongvariables and to evaluate the moderating role of attitude.The results demonstrate that entrepreneurial literacy has a significant positiveef ect on entrepreneurial intentions, indicating that students with higherentrepreneurial knowledge and skills are more likely to engage in entrepreneurialactivities. Similarly, social capital was found to positively influenceentrepreneurial intentions, emphasizing the role of networks, trust, and socialsupport in fostering entrepreneurship. Moreover, attitude significantly moderatesthese relationships, strengthening the impact of both entrepreneurial literacy andsocial capital on entrepreneurial intentions.These findings highlight the importance of integrating entrepreneurship literacyand social networking opportunities within higher education curricula whilefostering positive entrepreneurial attitudes. Future research is recommended toexpand the model across dif erent institutions and employ longitudinal designs toexamine causal relationships more comprehensively.
The Effect of Operational Complexity,Business Risk, and Audit Committee on Audit Quality with Audit Delay as Modderation Bintang Timur, Evita; Pangaribuan, David; Khazanah, Uswatun; Mariana Pardosi, Agnes
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.v7i4.8064

Abstract

This study aims to examine the effect of operational complexity, business risk (leverage) and audit committee on audit quality with audit delay as a moderating variable. The research method uses a quantitative method with the object of research being banking companies for the period 2019-2023. Data sources from the Indonesian Stock Exchange. The results of the study concluded that (a) Operational complexity has a positive effect on audit quality (b) Business risk (Leverage) has an effect on audit quality (c) The audit committee has a positive effect on audit quality (d) Audit delay cannot moderate the effect of operational complexity on audit quality (e) Adit delay cannot moderate the effect of company risk on audit quality and (f) Audit delay can moderate the effect of the audit committee on audit quality, meaning that audit delay weakens the positive effect of the audit committee on audit quality. The results of this study have positive implications for regulators, investors, the government and prospective investors as well as public accounting firms. Public trust in the implementation of transactions on the Stock Exchange is an important indicator to encourage national economic growth, therefore audit quality is the key to maintaining trust in companies that present financial reports, investors and prospective investors in making investment decisions, public accounting firms as audit implementers
Analysis Of The Impact Of Digital Era Developments On The Needs For Frontliners In Indonesian Sharia Banks Branch Office of Padang Bulan Saskia, Dhea Ananda; Fauzi Arif Lubis; Tri Inda Fadhila Rahma
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.v7i4.8081

Abstract

This study aims to analyze the impact of digital banking transformation on the demand for frontliners at Bank Syariah Indonesia (BSI) KCP Padang Bulan using a mixed methods approach. Quantitatively, data were collected through questionnaires from 112 respondents and analyzed using descriptive statistics, Pearson correlation, and simple linear regression in SPSS 20.0. Qualitatively, a Systematic Literature Review (SLR) was conducted on relevant studies from 2018–2024 to identify trends and patterns in the shift of frontliner roles. The results show that digital banking significantly affects the demand for frontliners, with a coefficient of determination (R²) of 23.4% and a positive regression coefficient (B = 0.218). While digitalization reduces routine transactional tasks typically handled by frontliners, it simultaneously redefine their roles into more strategic, consultative, and digital-support functions. The findings indicate that frontliners are still needed, but with new competencies, especially in digital literacy and customer engagement. This implies that Islamic banking institutions must reorient their human resource strategies to sustain relevance in the digital era
Communal Accounting in Minangkabau Culture: An Ethno-Cultural Study of Badantam Practices Yulianis, Fitri; Peregki Susanto; Abror; Nurul Asma Akmal; Erniwati
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.v7i4.8009

Abstract

This study examines the practice of Badantam, a tradition of financial mutual aid in Minangkabau wedding ceremonies, particularly in Nagari Ketaping, Padang Pariaman Regency. This tradition functions not only as a mechanism for pooling funds but also reflects the principles of customary-based accounting implemented simply yet imbued with cultural values. The primary focus of this research is to explore the accounting system used in Badantam, specifically a cash-basis system, in which recording occurs only for transactions received in cash or cash equivalents at the time of the event. A qualitative approach with ethnographic methods was employed. Data were collected through in-depth interviews, participant observation, and documentation, involving informants such as customary leaders, religious figures, community leaders, the wedding organizing family, and surrounding community members. Data analysis followed the interactive model of Miles, Huberman, and Saldana, while data validity was ensured through triangulation of sources, techniques, and time. The findings indicate that Badantam operates through four main stages: collection, recording, announcement, and supervision. During the recording stage, all contributions— whether cash or gold converted to cash value—are formally documented in a special ledger according to sequence and kinship category. This demonstrates the practical application of cash-basis accounting, where recognition occurs only upon actual receipt of funds. Furthermore, transparency is ensured through public announcement of each contribution via loudspeaker; accountability is reflected in clear reporting accessible to all; and supervision is implemented collectively by both the committee and community through direct verification of records and physical cash.This, Badantam can be viewed as an embodiment of cultural accounting, integrating cash-basis principles with the values of transparency, accountability, and collective oversight. This tradition demonstrates that modern accounting principles have long been embedded in Minangkabau customary systems, grounded in local wisdom, social solidarity, and internalized religious values. Keywords: Badantam, Communal Accounting, Minangkabau Culture
Analysis of Accounting Information System in the Management of Merchandise Inventory at Zeirrie Collection Store Admar, Ok Agam; Nurwani; Yanti, Nursantri
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.v7i4.8031

Abstract

The Accounting Information System (AIS) is a computer-based system that transforms accounting data into information to support business continuity. Merchandise inventory, as a crucial component, requires proper management since it represents a significant current asset. This study aims to analyze the implementation of AIS in inventory management at Zeirrie Collection Store. The research employed a descriptive qualitative method through observation, interviews, and documentation. The subjects of this study were the owner, warehouse staff, and cashier of Zeirrie Collection Store. The findings indicate that the use of the accounting information system in managing merchandise inventory has not yet been fully optimized. Discrepancies between system data and physical stock were still identified, caused by input errors, manual recording, and weak internal controls. The absence of standard operating procedures (SOPs), unclear division of tasks, and limited employee understanding of the system are identified as inhibiting factors. Thus, the AIS applied has not been fully capable of supporting operational efficiency and inventory information accuracy.
The Influence Of Public Trust And Tax Socialization On Tax Compliance Of Msme Taxpayers (Case Study On Individual Taxpayers At Kpp Pratama Bandung Bojonagara For The 2023 Period) Radhya Yudiastama; Galuh Tresna Murti
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.v7i4.8129

Abstract

Taxpayer compliance is a key factor in optimizing state revenue. However, the compliance level of MSME taxpayers in Indonesia, including those registered at KPP Pratama Bandung Bojonagara, remains relatively low despite the continuous increase in the number of taxpayers. This condition indicates a gap between potential revenue and the realization of Annual Tax Return (SPT) reporting. This study aims to examine the effect of Public Trust and Tax Socialization on the compliance of MSME individual taxpayers who are non-employees and registered at KPP Pratama Bandung Bojonagara in 2023. The research employed a quantitative approach with descriptive and verificative methods. The population consisted of more than twenty-two thousand taxpayers, with a sample of one hundred respondents determined using Slovin’s formula. Primary data were collected through questionnaires, while secondary data were obtained from official documentation of the tax office. The data analysis involved validity and reliability tests, classical assumption tests, multiple linear regression, coefficient of determination, F-test, and t-test. The findings reveal that Public Trust and Tax Socialization simultaneously have a positive and significant effect on taxpayer compliance. Partially, both variables also show a positive and significant effect. The coefficient of determination indicates that Public Trust and Tax Socialization explain only a part of taxpayer compliance, while the remaining portion is influenced by other factors beyond this study

Page 42 of 96 | Total Record : 959

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