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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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Financial Performance Assessment of PT Asuransi Jiwa Syariah Jasa Mitra Abadi Tbk Using The Early Warning System (Ews) And Risk-Based Capital (Rbc) Methods For The 2021–2024 Period Adinda Eka Devi Aurelia; Ujang Syahrul Mubarrok
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.v7i4.8312

Abstract

This study aims to evaluate the financial performance of PT Asuransi Jiwa Syariah Jasa Mitra Abadi Tbk during the 2021–2024 period using a financial ratio approach based on the Early Warning System (EWS) and Risk-Based Capital (RBC). This research used a descriptive, quantitative method, utilizing secondary data. The ratios analyzed in this study include the Solvency Ratio, Profitability Ratio, Liquidity Ratio, Premium Income Ratio, and Technical Ratio. The analysis results show that the company’s overall financial performance is in fairly good condition, particularly in terms of capital and solvency, although several ratios still require improvement, especially in the aspects of profitability and premium growth.
Effectiveness And Contribution of Hotel Tax And Restaurant Tax To Increasing Local Revenue In Central Halmahera Regency: Hotel Tax And Restaurant Tax To Increasing Muhammad, Musdar; Nurmila Manopo; Nahu Daud
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.v7i4.8317

Abstract

This study aims to analyze the contribution of hotel and restaurant taxes to the Local Revenue (PAD) of Central Halmahera Regency for the period 2013-2024. This study uses a descriptive quantitative approach with geometric growth, effectiveness, and contribution analysis methods. The results show that hotel tax revenue has declined, from IDR 108,748,138 in 2019 to IDR 69,251,000 in 2023, with a negative growth of -10.67% per year. The average effectiveness was only 3.40% per year, with a contribution to PAD of 0.26%. Meanwhile, restaurant tax has increased significantly from IDR 188,473,950 in 2019 to IDR 24,826,199,167 in 2023, with a geometric growth rate of 238.78% per year, an average effectiveness of 62.57%, and a contribution to PAD of 26.46%. These findings indicate that restaurant tax is a more potential source of PAD than hotel tax. Therefore, local governments need to evaluate hotel tax targets, improve taxpayer compliance, and develop the tourism and culinary sectors synergistically to optimize regional revenue
Implementation of Cross Border Insolvency Regulations in Bankcruptcy Cases in Indonesia Halida Rahardhini; Joni Emirzon; Hasim Purba; Dedi Harianto
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.v7i4.8151

Abstract

Complex bankruptcy issues are still possible, notwithstanding the rise in trade between businesspeople of different nationalities, particularly in cases of cross-border insolvency or bankruptcy that transcend national borders. The severity of the issues in cross-border insolvency proceedings in Indonesia is increased by the lack of consistency or harmonization of bankruptcy laws (statutory regulations) throughout nations worldwide about proposed bankruptcy rulings. This study employs the Normative Juridical research method, emphasizing literature reviews using relevant Indonesian laws and regulations and several relevant book references. It also takes an analytical descriptive approach. The following research findings were derived from the studies that were conducted: Efforts to create legal products that agree on cross-border bankruptcy laws in order to tackle global economic integration, particularly in the ASEAN region, are greatly aided by the UNCITRAL Model Law on Cross-Border Insolvency with Guide to Enactment. Indonesia may choose to implement the Model Law in light of ASEAN's economic cooperation. Only three articles—Articles 212, 213, and 214—of the Bankruptcy Rules now in force govern international matters. These three paragraphs do not govern the technique and process of execution; they solely deal with the transfer of assets included in bankruptcy overseas and the transfer of all or a portion of debts or receivables to third parties.
Analisis Forecasting Penjualan Pupuk Bersubsidi Menggunakan Metode Peramalan Dekomposisi Time Series PT Pupuk Indonesia Persero Rivaldo Yulinchton, Markus; Alfatih S. Manggabarani; Maria Assumpta Wikantari; Prasetyo Hadi
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.v7i4.8212

Abstract

The purpose of this study is to provide the best forecasting solution related to subsidized fertilizers at PT Pupuk Indonesia. This research is quantitative in nature, utilizing secondary data from the Annual Report of PT Pupuk Indonesia (Persero). The study employs the Weighted Moving Average (WMA) calculation method with weights of 3, 5, and 7, and uses the Mean Absolute Percentage Error (MAPE) index to measure the accuracy of the generated data. The analysis results indicate that the sales forecasting using the WMA method with weights of 3, 5, and 7 can be recommended, as the MAPE values fall within the range of 10%-20%, which is categorized as having good predictive capability.
Development Of A Competency Model For Millennial Noken Crafters To Enhance The Competitive Advantage Based On The Creative Economy In The City Of Jayapura Sitompul, Fanny Kristin Tantyah; Leon Mitra Harju2; Isma Shalihi Ahlia; Wijaya, Iriando; Adriel Sitompul
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.v7i4.8236

Abstract

This study examines the competencies of millennial noken crafters in Jayapura City to improve competitive advantages based on the creative economy. The research design uses a mixed method with an Explanatory Sequential Design approach. Quantitative data was collected through a survey of 27 noken crafters with data analysis using Exploratory Factor Analysis (EFA) and multiple regression. Qualitative data was collected through in-depth interviews, observations, and document studies. The results show that the competence of noken craftsmen is largely determined by attitudes and values (β=0.403), while the competitive advantage of noken is determined by product differentiation (β=0.430). The most dominant aspect of the creative economy is the ability of noken crafters to access markets and marketing (β=0.321). Qualitative analysis highlights the need for technical training, strengthening cultural values, design differentiation, consistent promotion, and the role of government support. The competency model developed is the result of integrating attitudes and values, knowledge, and skills, then linking them to markets and marketing, creativity and innovation, collaboration and policy, cultural added value, quality and consistency to strengthen the competitiveness and sustainability of noken businesses in the creative economy era. This model is expected to serve as a practical guideline for the development of millennial noken crafters in Jayapura.
Implications Of The Unified Theory Of Acceptance And Use Of Technology 2 (Utaut2) Model On Cryptocurrency Investment Intentions Among Generation Z In Jayapura City With Financial Literacy As A Moderator Isma Shalihi Ahlia; Musa Kris Payokwa; Aprianto La'lang Kuddy; Fanny Kristin Tantyah Sitompul; Wijaya, Iriando
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.v7i4.8238

Abstract

This study aims to analyze the effect of the Unified Theory of Acceptance and Use of Technology 2 (UTAUT2) construct on the intention to invest in cryptocurrency among Generation Z in Jayapura City, with financial literacy as a moderating variable. This study uses a quantitative approach with an explanatory method. Data were obtained from 210 respondents aged 18–30 years through probability sampling techniques. Data analysis was performed using Structural Equation Modelling–Partial Least Squares (SEM–PLS) with the assistance of SmartPLS 4.0 software. The results showed that of the eight variables tested, only financial literacy had a positive and significant effect on cryptocurrency investment intentions. Meanwhile, the seven primary constructs of UTAUT2—performance expectancy, effort expectancy, social influence, facilitating conditions, hedonic motivation, price value, and habit—had no significant effect. In addition, financial literacy was found to act as a moderating variable that strengthens the influence of hedonic motivation and weakens the influence of facilitating conditions on investment intentions. These findings indicate that Generation Z's investment decisions in Jayapura are more influenced by their level of financial knowledge and readiness than by technological readiness. Theoretically, this study expands the UTAUT2 model by adding financial literacy as a relevant contextual variable in explaining digital investment behaviour in developing regions. Practically, the results of this study emphasise the importance of strengthening digital financial literacy programs for young investors, developing educational content on investment platforms, and integrating digital financial literacy into college curricula to encourage rational and sustainable investment behaviour.
A Coffee Shop Marketing Strategy Analysis Using STP and the Ansoff Matrix: A Systematic Literature Review Rani Mahadika Gumanti
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.v7i4.8270

Abstract

This study aims to analyze coffee shop marketing strategies by integrating the Segmentation, Targeting, and Positioning (STP) framework with the Ansoff Matrix as a conceptual approach to formulate growth strategies and strengthen competitive positioning. The research employs a qualitative approach using a Systematic Literature Review (SLR) based on the PRISMA protocol, through the review of over 300 international and national scholarly articles, which were then filtered down to 48 articles relevant to the research topic. The findings indicate that the application of STP plays a crucial role in understanding consumer characteristics, selecting appropriate target markets, and establishing a strong brand position. Meanwhile, the Ansoff Matrix provides strategic guidance for directing business growth through four alternatives: market penetration, product development, market development, and diversification. The integration of these two frameworks produces a comprehensive, long-term-oriented marketing strategy, enabling coffee shops to enhance competitiveness, expand market reach, and create sustainable added value. The study concludes that the synergy between STP and the Ansoff Matrix can serve as an effective conceptual guide for coffee shop entrepreneurs in designing marketing strategies that are adaptive to changes in consumer behavior and industry dynamics.
Javanese Cultural Dynamics and the Halal Industry: A Systematic Literature Review Wimpow Panjaitan; Heru Kurnianto Tjahyono; Claudius Budi Santoso
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.v7i4.8266

Abstract

The interaction of culture, particularly Javanese culture, with the halal industry is a unique topic, as it examines how long-held traditional values adapt to modern developments within the halal industry, which has an Islamic identity. More comprehensive research is needed, gathering perspectives from relevant literature related to Javanese culture and the halal industry. Therefore, this study aims to gather various literature and its developments, while analyzing them to identify key themes, identify research gaps, and provide possible future research directions. The Systematic Literature Review (SLR) method, using the PRISMA program using the Watase UAKE program, was chosen to achieve the research objectives. The research results demonstrated the relevance and validity of 47 articles out of 142 Scopus articles. The publication trend for "Javanese culture and the halal industry" has increased significantly since 2022. The main theme of Javanese culture is reflected in the keyword "Javanese culture," while in the halal industry, it is reflected in the keywords "halal industry" and "halal food." A variety of holistic and comprehensive approaches to understanding the dynamics of Javanese culture and the halal industry is needed to address various research gaps in the previous literature. Therefore, in the future, mixed-methods research will be the best choice, utilizing various theories, including Cultural Integration Theory.
E-Digital Transactions From An Islamic Economic Perspective Among Students of The Faculty of Islamic Economics And Business, North Sumatra State Islamic University Muhammad Zikri Alshaufi; Ahmad Syakir; Nurul Inayah
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.v7i4.8321

Abstract

The phenomenon of game top-up transactions among students is part of the rapidly growing digital economy in the modern era. This study aims to determine the behavior of students at the Faculty of Economics and Islamic Business at UIN North Sumatra in conducting game top-up transactions and to assess their compliance with Islamic economic principles. The method used is a descriptive qualitative approach with data collection through interviews, observations, and documentation of active students who regularly conduct game top-ups. The results of the study show that most students make game top-ups as a form of entertainment and fulfillment of digital recreational needs, but there is still a lack of awareness of sharia principles such as prudence in spending, the prohibition of tabdzir (wastefulness), and the urgency of ensuring that transactions are free from elements of gharar and maisir. This study recommends the importance of strengthening Islamic economic literacy among students so that they can be selective and wise in utilizing digital technology in accordance with sharia values.
The Influence of Work Environment and Organizational Citizenship Behavior (OCB) on Employee Performance at the Department of Communication and Informatics of the Province of Bangka Belitung Islands Rhianazala, Alzena; Budiyanto, Muhammad Nur; Iriani, Atrika
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.v7i4.8392

Abstract

This research aims to examine the impact of the work environment and Organizational Citizenship Behavior (OCB) on employee performance within the Department of Communication and Informatics of the Bangka Belitung Islands Province. A quantitative research design with a descriptive-verificative approach was applied, utilizing questionnaires, interviews, and observations as data collection methods among Department of Communication and Informatics of the Bangka Belitung Islands Province personnel. The findings reveal that the work environment has been enhanced through office space restructuring, additional cleaning facilities, and the introduction of digital filing systems and internal applications that support smoother communication and coordination across divisions. Regarding employee behavior, the level of discipline and responsibility is generally satisfactory due to the implementation of a digital attendance system, although a few employees still demonstrate inconsistency in punctuality and task completion. Moreover, physical conditions such as temperature and noise are found to influence both the psychological and physical aspects of employee productivity. Overall, improvements in the work environment and the reinforcement of Organizational Citizenship Behavior (OCB) principles positively contribute to employee motivation, enthusiasm, and performance. Hence, sustained initiatives to establish a supportive work atmosphere and nurture a culture of collaboration are crucial for achieving optimal and long-term employee performance

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