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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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The Effect Of Islamic Corporate Governance, Current Ratio, Total Asset Turnover And Intellectual Capital On Profitability (Study on Sharia Commercial Banks registered with the Financial Services Authority (OJK) for the 2018-2022 period) aristama, Faisal; Hanif, Hanif; Iqbal, Muhammad; Wardi, Fithriah
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.v6i1.4973

Abstract

Profitability is a measurement of the financial performance of Islamic banks, which is the company's ability which is shown through the management of the use of total assets related to the company's operational activities. The better the management of total assets, the higher the profit obtained. This study aims to analyze the effect of Islamic corporate governance, current ratio, total asset turnover and intellectual capital on profitability. The companies studied are Sharia Commercial Banks as many as 10 companies for five years with the period 2018-2022.The method used in this study is the multiple linear regression analysis method with the help of the SPSS 23 program. Data collection techniques are carried out with documentation techniques with secondary types of data, namely in the form of financial statements of Islamic commercial bank companies registered with the Financial Services Authority for the 2018-2022 period.The results in this study show that Islamic corporate governance has a positive effect on profitability, current ratio has a positive effect on profitability, total asset turnover has a positive effect on profitability and intellectual capital has a positive effect on profitability
The Influence Of Decentralization And Management Accounting Systems On Managerial Performance In An Islamic Perspective (Studi Pada PT. Pegadaian Area Lampung) Silawati, Tika; Ekawati, Evi; Putri, Rosydalina; Kurniawan, Arifa
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.v6i1.4974

Abstract

This research is quantitative research using a Casual Associative approach. This research uses data collection techniques, interviews and data processing. Primary data was obtained directly from respondents regarding managerial performance, while secondary data in the form of theories and other support was obtained from libraries, journals and previous papers.The research results show that partial decentralization has no effect on managerial performance. It can be said that the level of decentralization does not affect managerial performance in the company. The reason is because PT. Lampung Area Pegadaian does not implement a policy of granting low management authority or delegation in decision making, such as budget planning and allocation, managerial decision making, developing innovative ideas, considering large investments, and improving work quality
Analysis Of The Implementation Of Zakat And Infaq/Alms Accounting Based On Psak 109 Concerning Zakat And Infaq/Alms Accounting (Study At Baznas Tanggamus Regency) Hasan, Novanza; Eliza, Any; Suhendar, Suhendar; Nurlaili, Nurlaili; Marjuni, Kamaluddin Nurdin
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.v6i1.4979

Abstract

Zakat is part of the pillars of Islam, namely the third pillar of Islam. Zakat is an obligatory and important act of worship. There are many verses in the Qur'an that explain zakat along with other obligatory acts of worship, namely the shahada, prayer, fasting and pilgrimage for those who are able. 109. This research aims to determine the zakat accounting standards at BAZNAS Tanggamus Regency and to understand their suitability for zakat accounting standards based on the Statement of Financial Accounting Standards (PSAK) No. 109 .This research method is a qualitative research method with a comparative descriptive approach. The data collection method used in this research uses observation, interviews and documentation methods. Meanwhile, data analysis uses comparative descriptive.The results of this research can be concluded that BAZNAS Tanggamus Regency has not implemented PSAK No. 109 Concerning Accounting for Zakat, Infaq/Shadaqah. This can be proven by the non-compliance of the 4 indicators listed in PSAK No. 109, namely recognition, measurement after recognition, presentation and disclosure. This is motivated by the recent educational background of employees and staff who work at BAZNAS Tanggamus Regency. The average educational background of employees and staff is a religious graduate, and the lack of finance staff is the reason why PSAK No. 1 has not been implemented. 109, as well as minimal government supervision and outreach regarding PSAK No. 109 Concerning Zakat, Infaq/Shadaqah Accounting for BAZNAS Tanggamus Regency
Analysis Effectiveness Of The Accounting Information System For Cash Receipts And Disbursements In Supporting Internal Nurpasya, Putri; Eliza, Any; Sisdianto, Ersi; Zuliansyah, A. Zuliansyah; Mohamed, Adjila
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.v6i1.4980

Abstract

Internal control and Accounting Information System are closely related. In the cash receipts and disbursements cycle, the use of AIS is a necessity because there is a significant risk of misappropriation, thus requiring strict supervision of cash. Companies are expected to utilize AIS technology carefully to enhance effectiveness. The research aims to measure the effectiveness level of the Cash Receipts and Disbursements AIS in supporting internal control, which will be further examined from an Islamic perspective. This is a qualitative research where primary and secondary data are sourced from interviews and documentation. Data analysis is descriptive and qualitative, combined with a checklist method using Dean J. Champions' formula to measure the AIS effectiveness, which serves as the basis for evaluating whether the AIS can support internal control at PT. Haleyora Power Region 7 Lampung.The measurement results based on quality standards and Sharia principles show a score of 100%, and the evaluation indicates that the AIS has proven to be effective in supporting the internal control procedures at PT. Haleyora Power Region 7 Lampung.
Economic Justice Through Al-Hisbah: Reviewing The Role And Performance Of Market Supervisory Institutions Oktaviandi, M. Rizky; Yogi, Yogi
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.v6i1.5022

Abstract

This research looks at the role and performance of market supervisory institutions in realizing economic justice through the concept of al-Hisbah. In its background, economic justice is stated as a central issue in sustainable social and economic development, with justice not only an ideal, but also a religious imperative in Islam. The aim of the study is to explore how market supervisory institutions based on al-Hisbah principles play a crucial role in ensuring that economic practices not only benefit a small part, but also support the welfare of society at large. The research method uses a qualitative approach with descriptive analysis, involving literature studies and interviews with economists and practitioners of Islamic law. The results showed that market supervisory institutions that apply the principles of al-Hisbah have a vital role in maintaining a balance between individual and general interests in economic activity. By ensuring that economic practices conform to Islamic principles that emphasize fairness, transparency, and sustainability, such institutions can be effective custodians in achieving the goals of economic justice. This research provides a deeper understanding of how the concept of al-Hisbah can form a solid foundation for creating a more inclusive, just, and sustainable economic system in accordance with Islamic values
The Impact Of Zakat On Improving Of The Communitys Economy Anisah, Ariyun
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.v6i1.5023

Abstract

Theoritically, zakat has important role in economic, the multiplier effect of zakat can imcrease peoples income. Consumtive zakat can give long term multiplier effect to economy, so do productive zakat. The distribution of zakat in National Zakat Agency South Solok regency is divided into five programs, namely: Prosper South Solok, Smart South Solok, Healty South Solok, Piety South Solok, and Care South Solok. However, in its application the portion of productive zakat (Prosper South Solok) is less than consumtive zakat. This research is aimed to discover the impact of zakat on improving communitys economy in South Solok regency marked with increasing of income. The subject of research is people who accepted productive zakat fund from National Zakat Agency South Solok Regency. Sampling is done using purposive sampling technique consisted of 72 respondents. Data collection technique is conducted through interview, questionnaire, and documentacy. Data analysis technique utilized simple linear regression. Research revealed zakat has significant influence on improvement of communitys economy in South Solok regency
Islamic Social Finance And Poverty Alleviation Efforts (Contextual Al-Qur'an Tafsir Study) Putra, Trisno Wardy; Abubakar, Achmad; Irham, Muhammad
Al-Kharaj: Journal of Islamic Economic and Business Vol. 6 No. 2 (2024): 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.v6i2.5082

Abstract

Poverty is a crucial problem in human life. The Qur'an also explains some of the causes of poverty. This research aims to examine the role of Islamic social finance as an effort to alleviate poverty from the perspective of Qur'anic interpretation. This research uses a qualitative approach with a literature study approach, which examines sources related to the theme raised. This method also uses the science of interpretation by examining the verses of the Qur'an contextually. The results showed that in the Qur'an, poverty can occur due to several causes, whether it comes from oneself, the environment, and the state. In the implementation of the role of Islamic social finance as an effort to alleviate poverty, it has made a major contribution even though it has not been significant. This is due to management that has not been maximized. However, it has been proven in history that Islamic social finance is able to alleviate poverty.
Educational Values In The Waqf Of The Prophet's Companions and Its Implications For Indonesian Muslim Society (A Review Of The Waqf Hadiths Of Umar Bin Khattab, Utsman Bin Affan, and Abu Thalhah Al-Anshari) Putra, Trisno Wardy; Alwi, Zulfahmi; Sakka, Abdul Rahman
Al-Kharaj: Journal of Islamic Economic and Business Vol. 6 No. 2 (2024): 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.v6i2.5083

Abstract

This research aims to add to the scientific treasure by emulating the waqf of the Prophet's companions and its implications for Muslim society in Indonesia. This method uses a qualitative approach with literature study as the main source of research. This research is specific in studying hadiths related to the waqf of Umar bin Khattab, Ustman bin Affan and Abu Talhah Al-Anshari. The results of the study explain some educational values that can be taken in developing the concept of waqf-based education, including competing in goodness, ta'awun in helping others, wealth as a means of charity jariyah, waqf with the best assets and the role of waqf that is growing and sustainable.
Truth Of Scientific Philosophy Perspectives In The Development Of The Islamic Economy In The Age Of Globalization Udin, Ahmad Faqih; Yahya, Muchlis; Marjuni, Kamaluddin Nurdin
Al-Kharaj: Journal of Islamic Economic and Business Vol. 6 No. 2 (2024): 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.v6i2.5103

Abstract

The philosophy of philanthropy has a major impact on the development of the Islamic economy in the modern era of globalization. This research method is qualitative library using a narrative approach. As for data collection techniques, it's orientation and exploration. The result of this research is that the truth of truth can be used as a concrete or abstract word. If the subject wants to tell the truth, it means that the proposition is true. Then there are the theories of the truths of philosophy, namely the theory of coherence, performative theory, consensus theory and correspondence theory. The truth has two main roles in the development of the Islamic economy. First, to formulate and conceive a new Islamic economic theory. Second, to test and evaluate the Islamic economy theory empirically.  
The Impact of Blockchain Technology to the Efficiency and Profitability Bank in Indonesia Utomo, Agus Saur; Prasaja, Mahendra Galih; Rahmawati, Nayla Fahiya
Al-Kharaj: Journal of Islamic Economic and Business Vol. 6 No. 2 (2024): 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.v6i2.5105

Abstract

ABSTRACT. This research empirically examines the impact of blockchain adoption to the bank’s profitability and efficiency in Indonesia. Descriptive statistic and paired sample t-test are employed to analyses the data. The sample of this study is Bank Permata, a pioneer bank in Indonesia that adopted blockchain technology. Bank Permata have a conventional service as well as syariah service unit. Secondary data was taken from bank’s financial report as long as 2019-2023.  Efficiency is proxied by BOPO ratio while profitability is proxied by ROA, ROE, GPM, OPM and NPM ratios. The study found that blockchain technology doesn’t have significant impact to the bank efficiency, however the level of bank efficiency is increasing after implementing blockchain. Bank profitability is partly affected by adoption of blockchain technology. GPM, OPM and NPM are significantly different after implementing the blockchain however ROA and ROE are not significantly different. Nevertheless, there are increasing ROA and ROE ratio after blockchain adoption.  

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