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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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Aiming For The Future Of Bibliometric Forecast Research In Fraud Prevention: A Review Of Digital Economy Exploration Bahrul, Bahrul; Fitriana, Fitriana; Santoso, Rachmat Agus
Al-Kharaj: Journal of Islamic Economic and Business Vol. 5 No. 4 (2023): 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.v5i4.4451

Abstract

This study aims to analyze and map the main research streams, research development, and further research directions in fraud prevention studies systematically. Using bibliometric analysis to analyze fraud prevention articles in the Scopus database based on preliminary data from 1985-2022 where there are 772 documents processed through VOSviewer software version 1.6.19. The study concluded that fraud prevention is a topic of international interest. Article by Rezaee. (2005), and an article in the Managerial Auditing Journal. Certain keywords, such as whistleblowing system, culture, management integrity, reputation, and blockchain technology provide a potential focus for future research.
The Effect Of Interest Rates And Profit Sharing Ratios On The Collection Of Third Party Funds Rohansyah, Miswar; Yanti, Yanti; Mongkito, Abdul Wahid; Toar, Alfian; Abdul Rahman, Nik Adzrieman bin
Al-Kharaj: Journal of Islamic Economic and Business Vol. 5 No. 4 (2023): 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.v5i4.4689

Abstract

Third Party Funds (DPK) at Sharia Commercial Banks (BUS) are funds sourced from the wider community collected by the bank through the products offered such as savings, deposits and current accounts based on sharia principles. The movement of third party funds can be influenced by several external and internal factors rather than the bank itself. This research aims to test whether the interest rate and profit sharing ratio have an effect on the collection of third party funds in Islamic commercial banks that have registered with OJK for the 2015-2021 period partially and simultaneously. This research is research quantitative, the data source uses secondary data in the form of 84 time series sample. The method used in this research is a multiple linear regression method with the help of the SPSS version 25 program. Partial research results (t test) show that the variable, the interest rate, has a negative and significant effect on third party funds and the profit sharing ratio variable has a positive and positive effect. significant impact on third party funds. Simultaneously (f test) shows that the interest rate and profit sharing ratio influence third party funds in Islamic commercial banks in Indonesia.
The Importance of Sharia Economy in Religious Moderation Siri, Rusli; Rahmi, Rahmi
Al-Kharaj: Journal of Islamic Economic and Business Vol. 5 No. 4 (2023): 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.v5i4.4701

Abstract

Research is motivated by the emergence of economic actors when conducting transactions without paying attention to the principle of justice as religious believers. Thus arose the division of the religious ummah. In fact, in the Islamic economy, one of the attitudes that need to be developed in transactions is mutual respect or not discriminating between Muslims and non-Muslims. The author tries to conceptualize the importance of the sharia economy in religious moderation. Islamic economic principles, such as justice, Amanah, and mutual respect will be developed in peace. The problem raised in this study is how the basic concept of Islamic economics in building the lives of Muslims and non-Muslims. As well as the importance of the Islamic economy in religious moderation. Whether the Islamic economy is at odds with the application of religious moderation. The research method used in this scientific work is descriptive qualitative. The author tries to explain the importance of the Islamic economy in religious moderation. The approach used is phenomenology. Where the author himself experiences and feels how important the Islamic economy is in the concept of religious moderation. A number of results obtained by the author include how important the Islamic economy is in religious moderation. To create peace and tranquility respecting each other's fellow religious believers must be the basic foundation in everyday life. In carrying out economic activities, sharia concepts will not be complete without being accompanied by religious moderation. Both Muslims and non-Muslims must be aligned in carrying out economic activities. This is in line with the basic principles of Islamic religious teachings and the sunnah of the Prophet Muhammad SAW. The time of the great prophet Muhammad SAW also practiced mutual respect in trading. Prophet Muhammad SAW never forbade carrying out economic activities with non-Muslims. It signifies that Islam justifies religious moderation in the economy
BMT's Role as a Strategic Partner of Sharia Banks: Reviewing the Effectiveness of Channeling Programs in Creating Islamic Financial Inclusion Anggreni, Melisa; Puteri, Hesi Eka
Al-Kharaj: Journal of Islamic Economic and Business Vol. 5 No. 4 (2023): 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.v5i4.4702

Abstract

This study aims to examine the role of Baitul Maal wa Tamwil (BMT) in increasing the liquidity of Islamic banks in Indonesia. This research uses qualitative research methods with a case study approach. The data used in this study came from several BMTs that have cooperation with Islamic banks in terms of liquidity. The data collection techniques used in this study were observation and documentation. The data analysis technique used in this study is qualitative data analysis with a descriptive analysis model. The results of this study show that BMT acts as a strategic partner of Islamic banks in terms of liquidity, both through the placement of deposit funds, the purchase of Islamic money market instruments, the distribution of productive financing, and the development of Islamic financial inclusion. BMT also has a fairly high liquidity performance, with ratios that show good numbers and are in accordance with standards set by relevant authorities. BMT is influenced by internal and external factors that affect its liquidity, such as BMT size, capital, profitability, asset quality, market sensitivity, and macroeconomic conditions. BMT has differences and similarities with Islamic banks and other non-Islamic bank financial institutions in terms of liquidity, depending on its characteristics, scale, and scope of business. This research provides theoretical and practical implications for the development of theory and practice of liquidity management of Islamic banks and non-Islamic bank financial institutions in Indonesia, as well as providing suggestions for further research.
The Role of Monetary Authorities and Banking Regulators in Supporting Sharia Bank Liquidity Restika, Restika; Puteri, Hesi Eka
Al-Kharaj: Journal of Islamic Economic and Business Vol. 5 No. 4 (2023): 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.v5i4.4716

Abstract

This study aims to analyze the influence of the role of monetary authorities and banking regulators on the liquidity of Islamic banks in Indonesia. This research uses a qualitative approach with panel data analysis method. The sample of this study is 27 Islamic banks operating in Indonesia during the period 2019-2022. The data used are secondary data obtained from Islamic bank financial statements, Islamic banking statistics, and publications of relevant authorities. The results of this study show that the role of monetary authorities and banking regulators has a positive and significant influence on the liquidity of Islamic banks in Indonesia. This shows that the role of monetary authorities and banking regulators is very important in influencing the performance, growth, and stability of Islamic banking in Indonesia. This research provides theoretical and practical contributions for academics, practitioners, and policy makers with an interest in the liquidity management of Islamic banks. This research also provides input and advice for monetary authorities and banking regulators in increasing their role in supporting Islamic bank liquidity in Indonesia.
Suitability of The Implementation of Halal Tourism Principles at Sobo Kali Magelang Tourism: A Review of Fatwa DSN-MUI No. 108/DSN-MUI/X/2016 Arief, Suyoto; Wicaksono, Muhammad Budi; Lahuri, Setiawan bin; Wibisono, Vina Fithriana; Hasbullah, Nurul Adilah Binti
Al-Kharaj: Journal of Islamic Economic and Business Vol. 6 No. 1 (2024): All articles in this issue include authors from 5 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v6i1.4913

Abstract

Halal tourism in Indonesia is currently a phenomenon that has become a trend as a superior economic potential and state revenue. This is reinforced by the number of provinces that have implemented halal tourism programs with an increasing number of tourists from all over the world. However, the facts in the field are still a lot of halal tourism that has not met the quality standards in Islamic law. The purpose of this study is to determine appropriateness of the implementation of halal tourism at Sobo Kali Magelang Tourism in review of fatwa DSN-MUI No.108/DSN-MUI/X/2016. This research method is descriptive qualitative with a case study approach. Data collection techniques use observation, interniew, and documentation techniques. The results of this study indicate that the implementation of Sobokali halal tourism is in accordance with DSN-MUI Fatwa No. 180/DSN-MUI/X/2016 not yet maximized, which is caused by several aspects that result in not achieving the application of the principles of shariah as a whole. These aspects include, first, the absence of Sharia Financial Institution services in managing business results. Second, the standardization of food and beverages for Sobokali tourism has not yet received Halal Certification from DSN-MUI.
Comparison Of Capital Structure, Profitability, And Third-Party Funds (DPK) Between Bank Bri And Bank Syariah Indonesia: A Comparative Analysis Dayanti, Mahesa
Al-Kharaj: Journal of Islamic Economic and Business Vol. 6 No. 1 (2024): All articles in this issue include authors from 5 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v6i1.4934

Abstract

The banking sector plays a crucial role in the Indonesian economy, becoming the backbone that supports the country's economic growth and stability. In this dynamic landscape, two financial institutions stand out, namely Bank Rakyat Indonesia (BRI) as a representative of conventional banks, and Bank Syariah Indonesia (BSI) which is committed to Islamic financial principles. The purpose of this study is to determine the comparison of capital structure, profitability, and third party funds (DPK) between BRI banks and Indonesian Islamic banks. This research method uses the Mixed Methods Comparative method, this approach involves the collection and analysis of quantitative and qualitative data separately and at the same stage. The results of this study show that  the comparative analysis between Bank BRI and Bank Syariah Indonesia (BSI) highlights the different dynamics in the capital structure, profitability, and deposits of both. BRI, with its conventional approach, demonstrates flexibility and excellence in diversifying financial resources. On the other hand, BSI, as an Islamic bank, provides evidence that Islamic principles can provide profitability and a sustainable financial foundation. These results provide a better understanding of each bank's role in meeting the needs of society, both in terms of financial services and business ethics principles. Stakeholders, including regulators, investors, and the general public, can use the results of this analysis to make informed decisions and support the sustainable growth of the banking sector in Indonesia.TRANSLATE with x EnglishArabicHebrewPolishBulgarianHindiPortugueseCatalanHmong DawRomanianChinese SimplifiedHungarianRussianChinese TraditionalIndonesianSlovakCzechItalianSlovenianDanishJapaneseSpanishDutchKlingonSwedishEnglishKoreanThaiEstonianLatvianTurkishFinnishLithuanianUkrainianFrenchMalayUrduGermanMalteseVietnameseGreekNorwegianWelshHaitian CreolePersian //  TRANSLATE with COPY THE URL BELOW Back EMBED THE SNIPPET BELOW IN YOUR SITE Enable collaborative features and customize widget: Bing Webmaster PortalBack//
The Influence of Management Control Systems on Employee Performance from an Islamic Perspective Aprilia, Helda; Hanif, Hanif; Ermawati, Liya; Pramasha, Raizky Rienaldy
Al-Kharaj: Journal of Islamic Economic and Business Vol. 6 No. 1 (2024): All articles in this issue include authors from 5 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v6i1.4970

Abstract

The management control system is important to support the optimal performance of a company. This is because the management control system plays a role in controlling individual behavior in the company. There are several factors that influence the management control system, namely external and internal factors. The research method used in this research is quantitative research with the research object being 33 employees of PT United Tractors Tbk Lampung branch. The type of data used is primary data obtained from distributing questionnaires to 28 research samples using purposive sampling technique. The data analysis used is simple linear regression analysis using the SPSS 25 program. The research results show that the management control system has a positive and significant effect on employee performance. Whereas in the Islamic perspective, it encourages a person to pay attention to what he is doing as stated in surah Al-Hasyr verse 18.
The Effect of Total Asset Turnover and Return on Assets on Company Profit Growth (Study of Mining Companies Listed on the Indonesian Sharia Stock Index (ISSI) for the 2017-2022 Periode Rahmawati, Iis; Rifan, Dinda Fali; Suryanto, Tulus; Pramasha, Raizky Rienaldy
Al-Kharaj: Journal of Islamic Economic and Business Vol. 6 No. 1 (2024): All articles in this issue include authors from 5 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v6i1.4971

Abstract

This research aims to examine the influence of Total Asset Turnover and Return On Assets on company profit growth in mining companies listed on the Indonesian Sharia Stock Index (ISSI) for the 2017-2022 period. The method used in this research is a quantitative approach. The sampling technique used purposive sampling with a total sample of 11 companies. The data analysis used is multiple linear regression with software analysis tools Eviews 12 . The results of this research show that the Total Asset Turnover variable does not influence Profit Growth. The Return On Asset variable influences Profit Growth. The faster the asset turnover rate, the greater the net profit generated. The higher the Return On Assets , the greater the profit generated by the company. Simultaneously shows that Total Asset Turnover and Return On Assets influence profit growth , the combination of increasing Total Asset Turnover and Return On Assets will increase profit growth significantly.
Form Of Implementation Of Good Corporate Govarnance Principles At Laznas Wahdah Inspiration Ramadan, Muhammad Fajar; Busyairi, Ahmad; Sirajuddin, Sirajuddin; Kara, Muslimin; Anwar, Nurfiah; Muin, Rahmawati; Katman, Muhammad Nasri
Al-Kharaj: Journal of Islamic Economic and Business Vol. 6 No. 1 (2024): All articles in this issue include authors from 5 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v6i1.4972

Abstract

The country with the largest Muslim population makes Indonesia have a large zakat potential, namely 233 trillion, but this large potential is inversely proportional to what has been collected, namely only 1% of the potential or 10 trillion. The implementation of GCG is considered to be one solution to increase the realization of zakat. the. Wahdah Inspirasi Zakat (WIZ) is a Laznas that shows collection performance that has increased significantly, which is the basis for the author to conduct research to find out what form of GCG implementation in WIZ Makassar City is based on guidelines.good governance published by the National Committee for Governance Policy (KNKG). This research is qualitative with a phenomenological approach. The results of the research show that WIZ has implemented GCG well in accordance with the provisions issued by the National Committee for Governance Policy (KNKG), but at the point of transparency there is one indicator that has not been fulfilled optimally, namely the absence of detailed financial reports on the internet network so that This means that the principle of transparency is not perfectly implemented, but this is fine because it is not required according to Law No. 23 of 2011 but only requires periodic reporting to the government, in this case Baznas and the Ministry of Religion

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