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Mujahidin
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mujahidin@iainpalopo.ac.id
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al-kharaj@iainpalopo.ac.id
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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
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The Influence of Sharia Financial Literacy on Financing Decision-Making In Sharia Banks: A Case Study of Customers In Palopo City Hatima
Al-Kharaj: Journal of Islamic Economic and Business Vol. 7 No. 1 (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.v6i4.6185

Abstract

This study aims to analyze the influence of Islamic financial literacy on financing decision-making in Islamic banks, with a focus on customers in Palopo City. The study used a quantitative method with a descriptive and causal approach, and involved 126 respondents who were selected through purposive sampling techniques. The results of the study show that Islamic financial literacy has a significant and positive influence on financing decisions, with a path coefficient value of 0.765. The level of understanding of Islamic financial principles, such as the prohibition of riba, gharar, and maysir, has been proven to affect customer preferences for sharia-based financing products. Respondents who have a higher level of education and middle income show a better level of Islamic financial literacy, so they are better able to make financing decisions in accordance with sharia principles. However, there are still challenges in improving Islamic financial literacy, especially among young respondents and those with lower education. This study suggests the need for a more structured Islamic financial literacy education program, as well as collaboration between Islamic banks, regulators, and educational institutions to increase Islamic financial inclusion in Indonesia.
SWOT and IFE EFE Analysis in the Development of Geothermal Power Plant in Mount Slamet Area: Ecological and Social Opportunities and Challenges Ajeng Faizah Nijma Ilma; Wulandari, Maria Mu’ti; Jati, Baginda Khalid Hidayat
Al-Kharaj: Journal of Islamic Economic and Business Vol. 7 No. 1 (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.v6i4.6341

Abstract

The Geothermal Power Plant (PLTP) development in the Slamet Mountain area aims to provide sustainable energy while facing ecological and social challenges. A SWOT analysis reveals strengths like abundant geothermal resources and strong government support, but also weaknesses such as inadequate infrastructure and high costs. Opportunities include rising public awareness of clean energy and eco-tourism, while threats involve environmental damage and social displacement. The Internal Factor Evaluation (IFE) score is 3.05, indicating moderate strengths, and the External Factor Evaluation (EFE) score is 3.00, revealing significant opportunities and threats. To achieve sustainable development, a collaborative approach with stakeholders is recommended, focusing on strengthening infrastructure, establishing clear regulations, and fostering community engagement.
The Moderating Role of the Sharia Supervisory Board in Detecting Fraud Opportunities in Islamic Banking Financial Reports Using the Fraud Hexagon Approach Zainuddin; Muhammad Ikram. S; Wahyu Hasdi; Nurun Nuraini; Didin Purniawan
Al-Kharaj: Journal of Islamic Economic and Business Vol. 7 No. 1 (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.v7i1.6371

Abstract

This study aims to analyze the influence of elements in the fraud hexagon on financial statement fraud in Islamic banking in Indonesia, as well as to evaluate the moderating role of the Sharia Supervisory Board. This study uses a quantitative approach with a panel data regression analysis method that includes 37 observations from the annual reports of Islamic commercial banks registered with the Financial Services Authority (OJK) during the 2019–2023 period. Financial statement fraud is detected using the Beneish M-Score model, with independent variables including pressure, opportunity, rationalization, ability, arrogance, and collusion, and the moderating variable of the Sharia Supervisory Board. The results show that pressure, opportunity, and rationalization have a significant effect on financial statement fraud, while ability, arrogance, and collusion have no effect. In addition, the Sharia Supervisory Board is able to moderate the influence of pressure and opportunity, but is not effective in moderating other variables. These findings emphasize the importance of the active role of the Sharia Supervisory Board in strengthening Islamic corporate governance. This study provides practical contributions to financial institutions and regulators to improve the effectiveness of internal supervision and prevent financial statement manipulation. Further studies are recommended to expand the scope of variables and explore qualitative approaches to enrich the understanding of the factors driving fraud in the Islamic financial system.
The Effect of Compensation And Motivation on Employee Performance At The Palopo City Land Office Reckza Pujangga; Kusdarianto, Indra; Halim, Ibrahim
Al-Kharaj: Journal of Islamic Economic and Business Vol. 7 No. 1 (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.v6i4.6372

Abstract

This study was conducted to analyze the effect of compensation and work motivation on employee performance at the Palopo City Land Office.The approach used is a quantitative research method with a descriptive and analytical design. The research sample includes all employees in the office, totaling 47 people. Data were collected through a questionnaire that had been tested for validity, and the data were analyzed using multiple linear regression with the help of SPSS software. The results of the study revealed that work discipline and work motivation, both individually and simultaneously, have a positive and significant effect on employee performance.
The Influence of Human Resources in Improving The Quality of Education Through Training And Career Development of Teachers in Palopo City Nurul Azisah; Ilham Tahier; Muh Yusuf
Al-Kharaj: Journal of Islamic Economic and Business Vol. 7 No. 1 (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.v6i4.6390

Abstract

The article titled "The Influence of HRM in Improving Education Quality through Training and Career Development of Educators in Palopo City" aims to analyze the impact of human resource management (HRM) on education quality, particularly through training and career development of educators. This study involved 97 respondents, with data collected using questionnaires. The data were analyzed using multiple linear regression with the assistance of SPSS Statistics 22 software. The findings of the study reveal that: 1. Human resource management has a positive and significant influence on education quality. 2.Training has a positive but not significant influence on education quality. 3. Career development has a positive and significant influence on education quality. 4) simultaneously variable X influences variable Y
An The Intersection of Islamic Economics and Behavioural Economics: Understanding Consumer Choices in Halla Markets Intan, Anandhiya; Maisarah, Sausan Nuhaa; Yuliani, Tri Wahyu
Al-Kharaj: Journal of Islamic Economic and Business Vol. 7 No. 1 (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.v6i4.6394

Abstract

This research investigates the intersection of Islamic economics and behavioral economics by examining consumer choices in halal markets across Indonesia, Malaysia, and Pakistan, focusing on halal certification. The study employs qualitative methods, including interviews and surveys with consumers with a total sample of 40, halal certification officials, and firms. Findings reveal significant regional differences in consumer trust, purchasing motivations, and perceptions of halal certification. Indonesian consumers prioritize religious compliance and demonstrate strong trust in local certification bodies, while Malaysian consumers emphasize both religious adherence and global recognition of halal standards. Pakistani consumers balance affordability with compliance but face challenges due to limited public awareness. The research highlights the growing importance of digital verification tools and peer influence in shaping consumer behavior. Challenges such as administrative inefficiencies and inconsistent certification processes are identified. This study contributes novel insights by integrating behavioral economics into Islamic economics research and offers practical recommendations for harmonizing halal certification standards and enhancing consumer trust globally.
The Effect of Environmental, Social and Government Disclosure on Company Value With Company Size as a Moderation Gabriella Shofiach Parinussa; Jefry Gasperz; Dwi Hariyanty
Al-Kharaj: Journal of Islamic Economic and Business Vol. 7 No. 1 (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.v6i4.6397

Abstract

The effect of ESG disclosure on company value with company size as a moderator (supervised by Jefry Gaspersz and Dwi Haryanti) This research aims to determine the effect of ESG disclosure on company value with company size as a moderator in Non-Financial Companies on the Indonesia Stock Exchange, and to empirically test the effect of company size as a moderator of ESG disclosure on company value in Non-Financial companies on the Indonesia Stock Exchange in 2019-2023. The method used is descriptive quantitative using Eviews as a tool for testing. The research results show that the Environmental disclosure variable has a significant effect on company value, so it can be concluded that H1 is accepted. Social disclosure has a significant effect on company value. The governance disclosure variable does not have a significant effect on firm value. Company size has a significant effect in moderating the relationship between ESG disclosure and company value. Company size has a significant influence in moderating the relationship between social disclosure and company value. Company size is not able to moderate the relationship between governance and company value.
Utilization of Accounting Information System (SIA) in Optimizing Company Financial Statements Chandra, Aditya Kurniawan; Kanivia, Aan; Fahrudin, Rifqi
Al-Kharaj: Journal of Islamic Economic and Business Vol. 7 No. 1 (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.v6i4.6411

Abstract

The development of information technology has significantly affected the company's Accounting Information System (SIA), especially data processing moving from manual to computerized. The purpose of this article is to find out the use of Accounting Information Systems to Optimize the Company's Financial Statements by using the Systematic Literature Review (SLR) method to synthesize the findings of studies related to the use of SIA in optimizing the company's financial statements. The results of the study show that SIA plays a role as a tool to facilitate company activities and improve the quality of financial statements. The close relationship between information technology and SIA makes a positive contribution to the effectiveness of planning, control, analysis, decision-making, and presentation of financial statements. The benefits of SIA include transparency of business data, function as a comprehensive decision-making system, and the development of a systematic internal control system. In the competitive era, companies need to continue to make technological changes to increase their competitive advantage through the use of SIA.
Strategy Model For Improving Sharia Financing For Empowering UMKM Fostered By PNM In South Labuhan Batu, North Sumatera Emriana Parapat; Muhammad Syahbudi; Nurwani
Al-Kharaj: Journal of Islamic Economic and Business Vol. 7 No. 1 (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.v6i4.6426

Abstract

One of the sharia products is sharia financing for MSMEs which has been intensified by the community since Covid-19, South Labuhan Batu Regency is one of the areas in North Sumatra whose population is dominated by Islam, the community's willingness to finance based on sharia through PNM Mekaar Syariah is due to the minimal concentration of usury owned by financing through Mekaar Syariah Capital, South Labuhan Batu Regency, in this study using a qualitative research method where data from the study was taken from several sources, namely primary and secondary to support detailed research results, in the study the results of the study were taken through interview techniques with customers, branch managers, deputy branch managers and officers who went into the community, in the results of the study it was found that in implementing their financing, the South Labuhan Batu community often participated in studies that made their understanding of usury very large. The model of the strategy used by PNM Mekaar Syariah to empower MSMEs in the South Labuhan Batu community has several strategies, starting from financing with minimal usury, implementing sponsorship such as providing billboards and banners, providing education and socialization to the community regarding business, monitoring business progress, giving the community time when the business is not running smoothly, and implementing a joint responsibility system for customers who fail to pay. This allows the community to improve and empower their MSMEs and can also provide benefits for PNM Mekaar Syariah itself.
The Influence of Leadership Style and Custome Satisfaction on Employee Performance Through Work Motivation Mediation at PT Ume Persada Indonesia Chusnul Chakim; Djoko Soelistya
Al-Kharaj: Journal of Islamic Economic and Business Vol. 6 No. 3 (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.v6i3.6427

Abstract

There is a novelty through the mediation of work motivation which is expected to help improve employee performance and most. And it can be seen that previous researchers used the variable of work motivation as a variable that directly influences leadership style and customer satisfaction. The approach used in this study is a quantitative approach. the results of the analysis that have been described Leadership Style has an influence on Employee Performance. Customer Satisfaction has an influence on Employee Performance Leadership Style has an influence on Work Motivation customer Satisfaction has an influence on Work Motivation Work Motivation has an influence on Employee Performance Leadership Style has an influence on Employee Performance through Work Motivation as a partial mediation Customer Satisfaction has an influence on Employee Performance through Work Motivation as a partial mediation.

Page 51 of 96 | Total Record : 959

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