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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 Inventory Intensity, Institutional Ownership, and Capital Intensity on Tax Avoidance: (Study on Non-Cyclical Consumer Sector Multinational Companies Listed on the IDX for the 2019-2023 Period) Fachrezi Anantaprima; surifah
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.v7i1.6997

Abstract

This study examined 70 consumer non-cyclical multinational companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023, yielding a total of 350 observations, to investigate the impact of Inventory Intensity, Institutional Ownership, and Capital Intensity on tax avoidance. Utilizing a quantitative approach and the Random Effect Model (REM), the findings reveal that while Inventory Intensity and Capital Intensity do not have a significant effect on tax avoidance, Institutional Ownership exhibits a significant negative influence. Collectively, these three variables have a statistically significant impact on tax avoidance, accounting for 55.26% of its variation, as indicated by the adjusted R-squared value. These results underscore the critical role of institutional investors in curbing tax avoidance, highlighting the importance of strong corporate governance and transparent ownership structures. Future research is encouraged to incorporate external factors such as economic uncertainty or international tax regulations to provide a more comprehensive analysis.
Tradition of Gratitude (Slametan) before Starting a Business and Whening a Success: A Business Ethics Perspective in Pamekasan, Madura Khoirun Nisa', Nafilatun; Fadllan, Fadllan
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.v7i1.6999

Abstract

This study examines the practice of slametan tradition before starting a business and during business glory in Kadur Village, Kadur Subdistrict, Pamekasan Regency, in the perspective of Islamic business ethics. The slametan tradition carried out by the community involves reciting prayers, Al-Qur'an, tahlil, and giving alms (bherkat), and is believed to bring blessings and safety in business. The research used qualitative methods with observation techniques and interviews with business people in the village. The results showed that the slametan tradition has become a hereditary habit that is loaded with spiritual, social, and ethical values. This tradition reflects Islamic moral values such as gratitude, tawakal, almsgiving, respect for ancestors, and strengthening social relations. In the context of Islamic business ethics, this tradition is a form of integration between divine values and economic practices that are oriented towards the balance of the world and the hereafter.
Comparative Analysis of Volatility and Value at Risk Using the GARCH Method in Measuring Sukuk and Bonds in Publicly Listed Companies in Indonesia Femei Purnamasari; Weny Rosilawati
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.v6i2.7011

Abstract

This study aims to analyze the volatility and investment risks of sukuk and bonds in publicly listed companies in Indonesia using the GARCH method. The research data includes sukuk indices (ICSIX, IGSIX, ISIXC) and bonds collected from the Indonesia Bond Pricing Agency (IBPA) during the 2019-2020 period. The ARCH/GARCH model was employed to measure volatility, while Value at Risk (VaR) was utilized to estimate maximum risk. The findings indicate that ICSIX exhibits the lowest risk with a VaR value of 0.00124, whereas ISIXC demonstrates the highest risk at 0.006267, reflecting significant volatility. Moreover, the EGARCH (2,2) model is identified as the most suitable for ICSIX, while ARCH (1) is optimal for IGSIX. However, analysis on ISIXC is limited due to its failure to meet heteroskedasticity assumptions. This research contributes by providing insights for investors regarding risk management and investment decision-making in the Islamic capital market. Nonetheless, the study is constrained by the data used and does not incorporate external variables such as macroeconomic factors. Future research is suggested to expand the data scope and explore other volatility models, such as Stochastic Volatility, to provide more comprehensive insights into the dynamics of sukuk and bond investments.
The Influence of Employee Information System, Employee Competence and Person-Jobfit on the Performance of XYZ Health Center Employees with Job Satisfaction as a Mediation Variable Asmara, Erlysa; Fauzia, Ika Yunia
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.v7i1.7043

Abstract

This study aims to analyze the effect of employee information systems, employee competence, and person-job fit on the performance of XYZ Puskesmas employees, with job satisfaction as an intervening variable. This research uses a quantitative approach with a survey method and data collection through questionnaires distributed to XYZ Health Center employees. Data analysis was carried out using the Structural Equation Modeling (SEM) method with the help of SmartPLS software. The results showed that employee information systems, employee competence, and person-job fit had a positive and significant effect on job satisfaction. In addition, job satisfaction is proven to have a positive and significant influence on employee performance. These findings indicate that improving good information systems, increasing competence, and job placement in accordance with individual abilities will increase job satisfaction, which in turn has an impact on improving overall employee performance.
Analysis of The Influence of Digital Marketing And Brand Image on The Interest of Generation Z in Investing in Gold in Islamic Financial Institutions Indriyani, Heny; Syahbudi, Muhammad; 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.v7i1.7063

Abstract

This study aims to analyze the role of digital marketing and brand image on Generation Z's interest in investing in digital gold through digital-based Islamic Financial Institutions, with a case study on Sharia Banking students at UIN Sumatera Utara Medan. The research method used is Partial Least Square Structural Equation Modeling (PLS-SEM) with the assistance of SmartPLS software. Data were collected through questionnaires distributed to students as research samples. The analysis results show that both variables—digital marketing and brand image—have a significant and positive influence on interest in digital gold investment. The research model is able to explain 82.2% of the variation in Generation Z's interest in digital gold investment. These findings indicate that strengthening brand image and implementing effective digital marketing strategies are crucial to increasing digital gold investment interest among students. The practical implication of this research is that Islamic financial institutions need to optimize digital marketing and build a strong brand image to attract young investors.
ESG and Financial Risk in ASEAN-5: Mediating Role of Financial Constraints Azmi, Nurul Farida; Hendranastiti, Nur Dhani
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.v7i1.7071

Abstract

This study investigates the influence of Environmental, Social, and Governance (ESG) scores, both in aggregate and by individual pillars (Environmental, Social, and Governance) on financial risk, and examines the mediating role of financial constraints measured using the SA Index. The analysis uses 595 firm-year observations from 119 non-financial publicly listed companies in ASEAN-5 countries (Indonesia, Malaysia, the Philippines, Thailand, and Singapore) during the period 2019–2023. Financial risk is proxied by the Altman Z-Score, and the model is estimated using panel data regression with the Two-Stage Least Squares (2SLS) method, Driscoll-Kraay standard errors to address potential endogeneity and heteroskedasticity, and Random Effects model. The results show that only the Social (S) pillar has a significant and positive direct effect on the Altman Z-Score, indicating a reduction in financial risk, while aggregate ESG, Environmental (E), and Governance (G) scores show no significant direct impact. However, all ESG components are significantly negatively associated with financial constraints, implying that better ESG performance improves internal financial conditions. Mediation analysis using the coefficient-based approach and Sobel Test confirms that financial constraints significantly mediate the relationship between ESG and financial risk. These findings emphasize the importance of ESG integration in financial management as a strategy to mitigate bankruptcy risk in developing economies
Unraveling the Roots of Employee Turnover Intention at Bank Muamalat: Workload, Compensation, or Lack of Motivation ? Kasprianti, Rista Puji; Mardani, Ronny Malavia; Basalamah , Muhammad Ridwan
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.v7i1.7082

Abstract

The high rate of employee turnover in the banking sector, including at Bank Muamalat Indonesia in the East Java Region, poses a significant challenge for human resource management. This study aims to examine the effects of workload and compensation on turnover intention, with work motivation as a mediating variable. Utilizing a quantitative approach and an explanatory survey method, data were collected from 105 employees and analyzed using Structural Equation Modeling (SEM) with AMOS. The results reveal that workload has no significant effect on either motivation or turnover intention. This finding suggests that spiritual values and the Islamic organizational culture serve as protective factors in maintaining employee motivation and loyalty. Conversely, compensation has a negative effect on motivation and a positive effect on turnover intention, indicating a mismatch between employees’ perceptions of compensation fairness and their expectations. Furthermore, motivation was found to have a positive effect on turnover intention, suggesting that more motivated employees may have higher career ambitions and are more likely to seek opportunities outside the organization. Path analysis shows that motivation does not mediate the effect of workload on turnover intention but serves as a mediator in the relationship between compensation and turnover intention. These findings underscore the importance of strategic compensation and motivation management in human resource policies, particularly within institutions grounded in Sharia values.
The Meaning Of Village Fund Financial Accountability In Lembang Buntu La'bo' (A Phenomenology Study) Yohanis Lotong Ta’dung; Dwibin Kannapadang
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.v7i1.7089

Abstract

This research aims to detect and understand the meaning of financial accountability of village funds in Lembang Buntu La'bo' Tana Toraja from a phenomenological perspective. This research was conducted in Lembang Buntu La'bo' with Lembang financial management actors as the informants. This research uses an interpretive paradigm with a phenomenological approach. The results of this study indicate that the meaning of financial accountability starts from the planning, implementation, reporting and accountability processes. This research is expected to contribute knowledge in the form of theory development, becoming additional literature on the behavior of Lembang financial management actors towards financial accountability practices. Transparency and accountability are the spirit of accountability accounting.
Determinants of Umrah Pilgrims’ Satisfaction: The Mediating Role of Trust Yanti, Juli Darma; Fitri, Anisa Tul; Mustika, Ruri; Novia, Aidil; Wira, Ahmad
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.v7i1.7106

Abstract

This study aims to examine the effect of service quality, price perception, experiential marketing on Umrah pilgrims' satisfaction with trust as a mediating variable. The research method used is quantitative with data analysis techniques using SEM (Structual Equation Model) with Smart-PLS. The results of this study reveal that only one direct effect is positive and significant, namely: Service quality has a positive but insignificant effect on Umrah pilgrims' satisfaction, perceived price has a negative and insignificant effect on Umrah pilgrims' satisfaction, Experiential marketing has a positive but insignificant effect on Umrah pilgrims' satisfaction, trust has a positive and significant effect on Umrah pilgrims' satisfaction, service quality has a positive but insignificant effect on Umrah pilgrims' trust, price perception has a positive but insignificant effect on the trust of Umrah pilgrims, experiential marketing has a negative and insignificant effect on trust, service quality through trust has a positive and insignificant effect on the satisfaction of Umrah pilgrims, price perception through trust has a positive and insignificant effect on the satisfaction of Umrah pilgrims, and experiential marketing through trust have a positive and insignificant effect on Umrah pilgrims' satisfaction. Keywords: Service Quality; Price Perception; Experiential Marketing; Satisfaction dan Trust. Keywords: Service Quality; Price Perception; Experiential Marketing; Satisfaction dan Trust.
Consumer Behavior of Housewives in Fashion Shopping in Kerinci Regency Emital, Vivin Nopia
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.v7i1.7122

Abstract

Abstract Consumptive behavior in Kerinci Regency is seen in the increasing purchase of luxury goods despite limited income. Additionally, people often prioritize a modern lifestyle over their basic needs. This trend is also influenced by aggressive promotions on social media, which shape consumption preferences. This study aims to investigate the shopping behavior of housewives for fashion in Kerinci Regency. The method used in this study is field research with a qualitative descriptive approach. The informants involved are the community, especially housewives. Data collection techniques include interviews and documentation. The data obtained are then processed using data reduction techniques, data presentation, and concluding. A comparison of consumption patterns between Kerinci Mudik and Kerinci Hilir shows significant differences due to social, cultural, and infrastructure influences. In Kerinci Mudik, housewives tend to be consumptive with high spending on branded clothing, driven by social media, social status culture, and easy access to shopping centers. In contrast, in Kerinci Hilir, consumption patterns are simpler, focusing on basic needs such as food and education, with community solidarity that reduces social pressure for prestige-based consumption. The limited infrastructure in Kerinci Hilir supports wise income management and family economic stability. Keywords: Consumptive Behavior, Housewives, Fashion.

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