cover
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
ISSN : 2686262X     EISSN : 26859300     DOI : 10.24256/kharaj.v4i2
Core Subject : Economy,
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.
Articles 959 Documents
The Influence of Work-Life Balance and Work Environment on Gen Z Employee Loyalty in Indonesia Rounia Hajjar .S; Fetty Poerwita Sary
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.v7i1.7214

Abstract

This study aims to examine the influence of work life balance and the work environment on the loyalty of Generation Z employees in Indonesia. The research employs a quantitative approach using the Partial Least Squares Structural Equation Modeling (PLS-SEM) analysis technique. The sampling technique used is purposive sampling, as the study focuses on individuals from Generation Z who are employed full-time in Indonesia. Data were collected through the distribution of questionnaires to 125 respondents who met the research criteria. The results show that work life balance has a significant influence on employee loyalty, the work environment also significantly influences employee loyalty, and both factors simultaneously have a significant effect on the loyalty of Generation Z employees in Indonesia. This study is expected to provide empirical evidence of a positive relationship between work life balance and the work environment in enhancing employee loyalty.
Optimization of Strategy Implementation of Financial Governance in an Effort To Improve The Quality of Financial Reporting in The People's Consultative Assembly (MPR - RI) Rina Anugrahaeni; Azhar Affandi; Ellen Rusliati
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.v7i4.8000

Abstract

The People's Consultative Assembly (MPR) is a strategic high-state institution with constitutional functions that support accountable financial governance (Law of the Republic of Indonesia, 2003). Good financial governance in government institutions has become increasingly crucial, and the quality of financial reporting in the MPR-RI is often linked to the enhancement of public trust in the management of government finances. This research aims to evaluate the presentation of financial statements at the People's Consultative Assembly by analyzing financial governance, evaluating the presentation of financial statements, identifying what obstacles are faced in financial governance, and formulating optimal strategies that need to be implemented in good financial governance. The data in the present research was processed and scrutinized employing qualitative methods and strategy formulation with SWOT analysis. There are some conclusions obtained that the financial report of MPR-RI is currently in a good position, with a WTP status obtained from BPK. The results of the SWOT analysis in the context of MPR RI's financial governance are located in Quadrant 2, with a SW value of 0.03 and an OT value of -0.04. This result leads to a recommended strategy of diversification or defensive strength, which means that the MPR RI has good internal strength in financial management, but faces external threats (such as public pressure, changes in regulations, budget constraints, or national political dynamics). Some of the resulting recommendations are strengthen the security of data and financial application systems (SAKTI) using encryption and role-based authorization to prevent access breaches, utilize the advantages of internal oversight (Inspectorate and SPIP) to ensure consistent implementation of regulations across units, leverage external audits by the BPK to anticipate reporting discrepancies and encourage compliance with timelines, develop SOPs and cross-unit coordination protocols based on the successful experiences of existing reporting and oversight systems, and be responsive to technological changes by forming a special digital adaptation team in the financial sector.
The Influence Of Self Reward And Self Healing On The Consumption Behavior Of Career Women In Parepare City With Religiosity As A Moderating Variable Munir, Muh Yusuf; Arwin; Muzdalifah Muhammadun; A. Rio Makkulau Wahyu; Umaima; Dian Resky Pangestu
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.v7i4.8105

Abstract

This study was motivated by the increasing complexity of career women's consumption behavior. This behavior is influenced not only by basic needs, but also by psychological factors such as self-reward and self-healing. Religiosity is seen as a moderating variable that can control consumption behavior, especially in the context of a religious society in Parepare City. The purpose of this study is to analyze the influence of self-reward and self-healing on the consumption behavior of career women in Parepare City with religiosity as a moderating variable. The method used is a quantitative approach with a survey design. The sample was obtained through purposive sampling of 100 career women aged 18–50 years in Parepare City. The research instrument was a Likert questionnaire, while data analysis was performed using SmartPLS through validity and reliability tests, T-tests, determination coefficients, and path analysis. The results showed that self-reward and self-healing had a significant positive effect on consumption behavior. Religiosity also had a significant effect and was proven to moderate the influence of these two psychological factors. These findings contribute to consumer behavior science and provide practical benefits for career women in managing balanced consumption.
An Effect of Digital Payment Use on Generation Z Muslim Consumption Behavior in Majalengka Regency Encu M Syamsul; Lestari , Ayu Gumilang; Muhammad Adrian; Nawal Khoerunnisa
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.v7i4.8152

Abstract

The purpose of this study is to see whether there is an influence of the use of digital payments on the consumption behavior of Generation-Z Muslims in Majalengka Regency. The method used in this study was quantitative with a sample of 100 respondents, the research questionnaire was distributed using the google form tool and the results were analyzed using SPSS 23 software. The results of this study show that the variables of digital payment use and the consumption behavior variables of Muslim G-Z have a positive and significant influence, the t-value is calculated as 2.231 > t table 1.98447 and sig 0.028 ≤ 0.05 where Ho is rejected and Ha is accepted. Therefore, it is concluded that there is a significant influence of digital payments on consumption behavior.
Total Quality Management (Tqm) Analysis Of Zakat At The Muhammadiyah Zakat, Infak, And Shadaqah Institution (Lazismu) In West Java Region, 2021 Period Suhadak, Abdul Haris; M. Sulaeman Jajuli
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.v7i4.8199

Abstract

This study aims to analyze the implementation of Total Quality Management (TQM) in zakat management at the Muhammadiyah Zakat, Infaq, and Alms Institution (LAZISMU) in West Java, and its implications for improving service quality, muzakki trust, and the effectiveness of zakat fund utilization. The approach used is descriptive-qualitative with phenomenological analysis of primary and secondary data through documentation, observation, and interviews. The results show that the implementation of TQM at LAZISMU West Java includes three main aspects: strengthening the organizational management system, increasing the competence of amil resources, and digital-based service innovation. The principles of continuous improvement, customer focus, and employee involvement are applied contextually within the framework of sharia values, resulting in institutional governance that is accountable, professional, and oriented towards the welfare of the community. In addition, the implementation of TQM integrated with maqāṣid al-syarī'ah strengthens the social function of zakat as an instrument of economic justice and community empowerment. This integration places the spiritual and moral dimensions as part of the institution's quality system, so that zakat management not only produces organizational efficiency, but also contributes significantly to the objectives of sharia in safeguarding wealth (ḥifẓ al-māl), soul (ḥifẓ al-nafs), and reason (ḥifẓ al-'aql). This study confirms that TQM in zakat institutions can be a sustainable Islamic quality management model to strengthen public trust and the socio-economic effectiveness of Islamic philanthropic institutions in Indonesia
Interest In Visiting Muslim Tourists In The Regency Mamasa: Muslim Friendly Tourism, Tourism Promotion and Religiosity Nurwahida; Rika Dwi Ayu Parmitasari; Saiful Muchlis
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.v7i4.8201

Abstract

          This study aims to analyze the influence of Muslim-Friendly Tourism and Tourism Promotion on Muslim tourists' interest in visiting Mamasa Regency, and to examine the role of religiosity as a moderating variable. The research method uses a quantitative approach with an associative research type. Data were obtained through distributing questionnaires to Muslim tourists and analyzed using Structural Equation Modeling (SEM) based on Partial Least Square (PLS). The results show that Muslim-Friendly Tourism and Tourism Promotion have a positive and significant effect on Muslim tourists' interest in visiting, while religiosity strengthens this relationship. The implications of this study emphasize the importance of improving halal facilities, optimizing digital tourism promotion, and integrating religious values ​​into destination development strategies so that Mamasa can develop as a Muslim-friendly tourist destination in West Sulawesi.
Strengthening Fraud Prevention in Islamic Banks: The Roles of Islamic Corporate Governance, Sharia Compliance, and Internal Control Mutmainnah, Andi; Amiruddin; Sudirman; 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.v7i4.8202

Abstract

This study aims to examine the influence of Islamic Corporate Governance (ICG) and Sharia Compliance on fraud prevention with Internal Control as a moderating variable in Islamic Commercial Banks in Indonesia for the period 2016 to 2024. This study uses a quantitative approach with 90 observations from 10 banks selected through a purposive sampling method. Sharia Compliance is measured using two proxies, namely the Islamic Income Ratio (IsIR) and the Profit Sharing Ratio (PSR). Data were obtained from annual reports, financial statements, and Good Corporate Governance (GCG) reports, then analyzed by Moderated Regression Analysis (MRA) using E Views 12 software. The results show that ICG has a negative but insignificant effect on fraud prevention, IsIR has a significant positive effect, and PSR has a significant negative effect. The moderating role of Internal Control produces varying findings, namely insignificant in the relationship between ICG and fraud, significant negative in the relationship between IsIR and fraud, and significant positive in the relationship between PSR and fraud. The novelty of this research lies in its comprehensive approach, integrating governance, sharia compliance, and internal control into the analysis of fraud prevention in Islamic banking. The results provide theoretical contributions to the literature on sharia governance and provide practical input for Islamic banking in strengthening transparency, accountability, and risk management.    
Analysis of the Influence of Per Capita Income and Regional Expenditure on the Reduction of Stunting Rates in Maluku Province (2016 – 2024 Period) Pattimahu, Terezia V.; Matitaputty, Izaac Tonny; Maryam Sangadji; Muhammad Ridwal Assel
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.v7i4.8233

Abstract

Stunting has received serious attention from the government due to its numerous influencing factors and implications for people's lives and socioeconomic conditions. This study aims to determine the influence of per capita income and regional spending on reducing stunting rates in Maluku Province. To this end, secondary data published by government agencies was collected. The data was then analyzed using multiple linear regression statistical tools. The results of the study show that per capita income has a negative and significant effect on reducing stunting rates in Maluku Province, while regional spending has a positive, although not significant, effect
The Effect of Job Quality And Competence on The Performance of The Quality Control Department Through Supervision : (A Study at the Construction Manufacturing Company PT. XYZ) Juniar Rizqi, Rizal; Vip Paramarta; Farida Yuliaty
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.v7i4.8234

Abstract

This study aims to analyse the effect of work quality and competence on the performance of the Quality Control department in construction manufacturing companies, with supervision as an intervening variable. The background of this study stems from the important role of Quality Control in maintaining product quality, where factors such as work quality, employee competence, and the effectiveness of supervision are believed to contribute directly or indirectly to performance. The research method used a quantitative approach with path analysis techniques. Data were obtained through the distribution of questionnaires to employees working in the Quality Control department. The variables measured included job quality (X1), competence (X2), supervision (Y), and performance (Z). The results of the study indicate that work quality and competence have a positive and significant effect on supervision. In addition, both work quality and competence have a direct effect on employee performance. Supervision has the most dominant effect on performance, while also acting as a mediating variable that strengthens the effect of work quality and competence on performance. Thus, improving work quality and employee competence will have a more optimal effect on performance if supported by effective supervision. The implications of this study emphasise the importance of companies developing the technical and professional skills of Quality Control employees, strengthening their monitoring systems, and integrating both to achieve sustainable optimal performance.
Factors Affecting Regional Fiscal Capacity In Ambon City Sherly Ferdinandus; Rumerung, Dientje; Muhammad Bugis; Mohamad. R. Serang; Amin
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.v7i4.8247

Abstract

This study aims to analyze the factors that influence Regional Fiscal Capacity (KFD) in Ambon City. The study used secondary time series data for 10 years (2014–2023) in Ambon City. The analysis method used was Multiple Linear Regression with the dependent variable (Y) being the Fiscal Capacity Index, and the independent variables being Regional Original Income (PAD) (X1), Economic Growth Rate (X2), and Population (X3). Key Results: The results of the regression analysis showed that the independent variables PAD (X1), Economic Growth Rate (X2), and Population (X3) did not have a significant effect on the Regional Fiscal Capacity of Ambon City. Implications/ConsequencesAruan:TeamThis study provides an empirical contribution because it differs from general assumptions and previous research (state of the art), which often shows a positive relationship. These results highlight a unique problem or phenomenon in Ambon City, where the theoretically common factors driving fiscal capacity (PAD, economic growth, population) are not working effectively.