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
 43   44   45   46   47 
The Effectiveness of Rewards, Punishments, And Work Motivation on Employee Performance at Bank Mitra Syari'ah Gresik Regional Office Ismiati, Maflakhah; Rolianah, Wiwik Saidatur
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.v7i4.7970

Abstract

In the midst of an increasingly competitive business environment, employee performance is a vital factor in achieving organizational goals. The performance of Bank Mitra Syariah employees has shown a decline over the past three years, prompting the implementation of an annual reward system alongside penalties such as salary deductions and performance evaluations. This study aims to examine the influence of rewards, punishments, and work motivation on employee performance at the Gresik Regional Office of Bank Mitra Syariah. Using a quantitative associative approach with a saturated sampling method, the research involved 65 employees as respondents. Data were collected through questionnaires and analyzed with multiple regression using SPSS version 29.0.2.0. The independent variables consist of Reward (X1), Punishment (X2), and Work Motivation (X3), while Employee Performance (Y) serves as the dependent variable. The findings are expected to contribute both theoretically, by enriching the human resource management literature in the Islamic banking context, and practically, by providing managerial insights for designing effective policies related to reward, punishment, and motivation systems in line with Sharia principles.
The Influence of Work Environment And Individual Characteristics on Employee Performance Through an Integrative Approach Salim, Muhammad Nur Fahmi; Rolianah, Wiwik Saidatur
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.v7i4.7985

Abstract

This study aims to analyze the influence of the work environment and individual characteristics on the performance of production employees at PT. Jenggong Mulya Jaya Sentosa, Gresik. Using a quantitative approach, the entire population of 29 production employees was sampled using a saturated sampling technique. Information was gathered through a Likert-scale survey and examined using multiple regression analysis in SPSS version 27. 00. Validity and reliability test results indicate that all research instruments are valid and reliable. The classical assumptions (normality, multicollinearity, and heteroscedasticity) were also met, indicating a good regression model. A partial t-test revealed that the work environment (X2) had a significant partial effect on employee performance (Y), with a Sig. value of 0.045. However, human relations (X1) did not show a significant partial effect on employee performance (Y), with a Sig. value of 0.659. Furthermore, the simultaneous test (F test) shows that together, the work environment and human relations do not have a significant influence on employee performance (F count = 2.319 < F table and Sig. = 0.119 > 0.05). Finally, The outcome of the coefficient of determination assessment (Adjusted R Square) of 0. 089 shows that the two independent variables can account for only 8. 9% of the differences in employee performance, while the other 91. 1% is attributed to additional factors not included in the research model. This study concludes that although the work environment is individually important, further exploration is needed on other factors that influence employee performance at PT. Jenggong Mulya Jaya Sentosa to achieve optimal production results.
Risk Appetite and Digital Financial Skills Toward Investment Intention: The Mediating Role of Financial Literacy Sari, Nadia Amelia Pratiya; Fakhriyyah, Dewi Diah; Sudaryanti, Dwiyani
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.v7i4.8063

Abstract

The rapid advancement of digital technology has transformed financial behavior, particularly among Generation Z, who are increasingly exposed to investment opportunities through digital platforms. However, their readiness to invest is often constrained by limited financial literacy, leading to impulsive or poorly informed investment decisions. This study addresses the problem of how risk appetite and digital financial skills influence Generation Z’s investment intention, with financial literacy acting as a mediating variable. The objective of this research is to analyze both the direct and indirect effects of psychological and digital factors on investment intention within the framework of the Theory of Planned Behavior. A quantitative approach with a causal-comparative design was employed, using purposive sampling to collect primary data from 160 Generation Z respondents in Malang City through a structured Likert-scale questionnaire. The data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 3.0, which enabled the evaluation of measurement reliability, validity, and structural relationships. The results show that risk appetite, digital financial skills, and financial literacy each have a positive and significant effect on investment intention. Furthermore, financial literacy was found to significantly mediate the influence of both risk appetite and digital financial skills on investment intention. These findings highlight the critical role of financial literacy in transforming psychological willingness and digital competencies into informed investment behavior. The study contributes to the literature on financial behavior and provides practical insights for enhancing financial education strategies, particularly in strengthening sharia-based investment participation.
Islamic Social Enterprise at MSMEs in Makassar City: The Relationship Between Islamic Financial Literacy and Social Networks with Product Innovation as Moderating Variables Helda Rostiani; Amiruddin K; Rika Dwi Ayu Parmitasari
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.v7i4.8118

Abstract

This study aims to analyze the influence of Islamic financial literacy and social networks on Islamic social enterprises in MSEs in Makassar City, with product innovation as a moderating variable. The research questions address the extent to which Islamic financial literacy and social networks contribute to improving Islamic social enterprise practices, and whether product innovation can strengthen this relationship. The research method used was a quantitative approach with Structural Equation Modeling (SEM-PLS) analysis techniques. Data were collected through questionnaires distributed to 131 respondents, Sharia MSEs, in Makassar City. Validity and reliability tests, as well as hypothesis testing, were conducted to obtain comprehensive results. The results of the study indicate that Islamic Financial Literacy has a positive and significant effect on Islamic Social Enterprise, while Social Networks have no significant effect. Product Innovation is proven to have a significant direct effect on Islamic Social Enterprise, but does not moderate the relationship between Islamic Financial Literacy and Social Networks on Islamic Social Enterprise. This confirms that Islamic financial literacy is a key factor in strengthening Islamic Social Enterprise, while social networks will only provide benefits if they are built on sharia principles. The implication of this research is the need to improve Islamic financial literacy as the primary foundation for MSEs in building sustainable Islamic Social Enterprises. Social networks need to be strengthened with spiritual values and Islamic collaborative principles to better support social missions. Meanwhile, product innovation should be directed toward Sharia-based social innovations to better align with the goals of Islamic Social Enterprises.
The Effect of Good Corporate Governance, Corporate Social Responsibility, Liquidity, and Leverage on Financial Performance through Earnings Management Mediation Ilham Jiensa Wijaya; Fatchan Achyani; Banu Witono
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.v7i4.8178

Abstract

This study aims to examine the effects of Good Corporate Governance (GCG), Corporate Social Responsibility (CSR), Liquidity, and Leverage on financial performance, with Earnings Management acting as a mediating variable. The research is based on data from publicly listed non-financial State-Owned Enterprises (SOEs) in Indonesia from 2020 to 2022. The hypotheses proposed include the direct effects of GCG, CSR, Liquidity, and Leverage on financial performance, as well as their influence through Earnings Management. Data were collected from annual financial reports available on the Indonesia Stock Exchange (IDX) website, and the analysis was conducted using the Partial Least Squares (PLS) method. The results show that Liquidity has a significant positive effect on financial performance, while GCG, CSR, and Leverage do not show significant direct or indirect effects. Earnings Management was found not to mediate the relationship between the variables and financial performance. These findings imply that while Liquidity plays a critical role in enhancing financial performance, the influence of GCG, CSR, and Leverage, as well as the role of Earnings Management, remains limited in the context of Indonesian SOEs. Future research could explore other mediating variables or focus on different industries or regions to further investigate these relationships.
The Influence of Environment, Social and Governance (ESG) on Financial Performance: The Role of Ownership Structure as a Moderating Variable Sososutiksno, Christina; Jabida Latuamury; Kathleen Asyera Risakotta; Shella Gilby Sapulette; Rita J.D. Atawarman
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.v7i4.8190

Abstract

The purpose of this study is to examine the influence of ESG on corporate financial performance, moderated by ownership structure, in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2020-2023 period. This study used secondary data in the form of annual reports and corporate sustainability reports. The study sampled 65 companies, and the analysis technique used was moderated regression analysis (MRA). The data analysis results indicate that ESG has no effect on corporate financial performance, and institutional ownership strengthens the influence of ESG on financial performance.
The Effect Of Green Accounting And Green Banking On Company Value With GCG as A Moderating Variable (Empirical Study on Banking Companies for the Period 2021-2023) Limba, Franco Benony; Sitanala, Theresia Febiengry; Batkunde, Adonia Anita; Dewi Nidia Soepriadi; Usmany, Alfrin Ernest Marthin
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.v7i4.8192

Abstract

This study aims to analyze the influence of Green Accounting and Green Banking on Company Value, with Good Corporate Governance (GCG) as a moderating variable, in banking companies listed on the Indonesia Stock Exchange (IDX) for the 2021–2023 period. This research is motivated by the increasing attention to sustainability practices in the financial sector and the need to ensure that environmentally friendly policies can provide added economic value to companies. The research method used is a quantitative approach with moderated regression analysis. Secondary data were obtained from annual reports and banking sustainability reports during the study period. The results show that Green Accounting has a positive and significant effect on Company Value. Conversely, Green Banking has a positive but insignificant effect on Company Value. Furthermore, the moderating role of GCG on the relationship between Green Accounting and Company Value is proven to be positive but insignificant. Meanwhile, GCG significantly moderates the relationship between Green Banking and Company Value, but with a negative direction. This study emphasizes the importance of integrating sustainability policies and corporate governance so that positive signals sent through environmentally friendly practices can be translated into increased company value.
Religiosity as a Moderator in the Relationship between Lifestyle, Digital Promotion, and Impulsive Buying of Generation Z Muslims in Palopo City: A Sharia Economic Perspective Saputri, Jesika; Sudirman; Idris Parakkasi; Syaharuddin; Sumarlin
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.v7i4.8205

Abstract

This study aims to analyze the influence of lifestyle and digital promotions on impulsive buying behavior among Generation Z Muslims in Palopo City, with religiosity as a moderating variable. This study uses a quantitative research type with an explanatory approach. Data were obtained by distributing questionnaires to 115 Generation Z Muslim respondents in Palopo City selected using a purposive sampling technique. Data analysis was conducted using SmartPLS software version 4.11.4 through the Partial Least Square (PLS) method to test validity, reliability, structural model, and research hypotheses. The results showed that each lifestyle and digital promotion variable had a positive and significant effect on impulsive buying. However, religiosity was not proven to moderate the influence of lifestyle or digital promotions on impulsive buying. This finding indicates a gap between the level of understanding of religiosity and consumption practices that still tend to be impulsive. Theoretically, this study strengthens the Stimulus–Organism–Response (SOR) study, while practically emphasizes the importance of financial literacy and digital literacy so that Generation Z can manage consumption behavior in accordance with the principles of simplicity in Islam. Kata Kunci: gaya hidup, promosi digital, impulsive buying, religiusitas, Generasi Z
Development of the Fisheries Economic Sector in the Sula Islands Regency Muhammad, Musdar; Bahrun Talib; Muhdar Muba
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.v7i4.8265

Abstract

This study aims to analyze the potential, competitive advantages, development prospects, and specialization of commodities in the capture fisheries sub-sector in the Sula Islands Regency. Method: This study uses a descriptive quantitative method by analyzing secondary data from the Sula Islands Regency and North Maluku Province Statistics Agency, as well as primary data obtained through interviews. The data analyzed covers the period 2018-2023. The analyses used include LQ, DLQ, Combined LQ and DLQ Analysis, IS, Shift-Share, and Klassen Typology. The results of the analysis show that skipjack tuna, tuna, and other fish are base commodities, meaning they are able to serve local needs and be exported outside the region. However, from a future prospects perspective (DLQ), only other fish are classified as potential commodities, while skipjack tuna and tuna are categorized as unpromising, indicating a slowdown in comparative growth rates.The combined analysis of LQ and DLQ places Other Fish in Type I (Basic, Prospective), while Skipjack and Tuna are in Type III (Basic, Not Prospective). In terms of specialization, only Other Fish and Skipjack have a high level of specialization for development. Shift-Share analysis shows that Skipjack, Tongkol, and Other Fish have competitiveness (positive Differential Shift), but Skipjack and Tuna experience slow proportional growth (negative Proportional Shift). Klassen's typology classifies Skipjack, Tongkol, and Tuna as Advanced and Fast-Growing Sectors (high contribution and high comparative growth), while Other Fish is classified as a Fast-Developing Sector (low contribution but high comparative growth
Performance of Village-Owned Enterprises in East Lombok Regency Using the Structural Equation Modelling (SEM) Approach Ihsan, Sahrul; Sarlan, Muhamad
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.v7i4.8269

Abstract

To alleviate poverty and reduce economic inequality, one of the government's strategic steps is to establish Village-Owned Enterprises (BUMDes) in each village and maximize the use of village funds. BUMDes are expected to become a driving force for the local economy by managing the village's potential resources. Although designed as a strategic program for village development and empowerment, in practice, many BUMDes face difficult situations and do not deliver optimal results. The main problems faced by BUMDes in East Lombok Regency include unprofessional management, limited human resources, and minimal training and technical guidance. The objectives of this study are: 1) To determine the factors that influence the performance of Village-Owned Enterprises (BUMDes) and 2) To determine the direct, indirect, and total influence of indicators on the performance of Village-Owned Enterprises in East Lombok Regency. The method used is descriptive quantitative analysis. The determination of sample locations was determined purposively as much as 50 percent of the number of BUMDes in East Lombok Regency or as many as 120 BUMDes units taken by cluster random sampling method. Data analysis used the Structural Equation Model (SEM) PLS version 4.0. The results of the study show (1) The factors that have a very large effect on the performance of Bumdes in East Lombok Regency are leadership and governance. While government support and human resource management have a very small effect on Bumdes performance. (2.) The factors that directly influence Bumdes performance are government support, human resource management and governance. While leadership does not have a significant direct effect on Bumdes performance. (3) The factors that indirectly influence Bumdes performance mediated by governance are government support and leadership. While human resource management mediated by governance does not have a significant effect on Bumdes performance. Furthermore, the total influence on Bumdes performance is government support, leadership, human resources and governance. While human resource management does not have a significant effect on Bumdes governance.

Page 45 of 96 | Total Record : 959

 43   44   45   46   47 

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