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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 638 Documents
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The Effect of Enterprise Risk Management Based on Iso 31000 Company Performance According to An Islamic Business Perspective (Study on Pt Pln Nusantara Power up Tarahan) Dewi Ayu Rahmawati; Siska Yuli Anita; Oza Restianita
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.v7i4.8396

Abstract

The electricity sector faces significant challenges related to operational risks, efficiency, and energy supply reliability. This situation demands an integrated and sustainable risk management system. PT PLN Nusantara Power UP Tarahan, as one of the power generation units in Sumatra, has a high urgency to strengthen its risk governance system through the implementation of Enterprise Risk Management (ERM) based on ISO 31000. In addition, the application of Islamic Business Values such as trustworthiness (amanah), honesty (shiddiq), and justice (‘adl) is expected to enhance integrity and ethical culture within the organization. This study aims to analyze the effect of Enterprise Risk Management (ERM) based on ISO 31000 on Corporate Performance, as well as to examine its implementation from an Islamic Business Perspective at PT PLN Nusantara Power UP Tarahan. The research employed a quantitative explanatory approach involving 31 respondents selected through purposive sampling, supported by interviews with the Quality, Risk, and Compliance Management Department. The data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 4.0 software. The results indicate that all constructs were valid and reliable, with outer loading values > 0.70, Cronbach’s Alpha ranging from 0.781 to 0.951, Composite Reliability from 0.872 to 0.962, and Average Variance Extracted (AVE) from 0.620 to 0.836. Empirically, Enterprise Risk Management has a positive and significant effect on Corporate Performance (T-statistics > 1.96; P-value < 0.05). ISO 31000 has a positive and significant impact on ERM, but it does not have a direct effect on Corporate Performance. In contrast, the Islamic Business Perspective has a positive but insignificant effect on Corporate Performance
Analysis Of The Effectiveness Strategy Of E-Samsat In Increasing Motor Vehicle Tax Revenue At The Kisaran Pependa UPTD Ardiani, Kiki; Nasution, Muhammad Lathief Ilhamy; Kusmilawaty
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.v7i4.8397

Abstract

This research was conducted at the Kisaran Regional Revenue Service Office (UPTD Pependa) to analyze the effectiveness of e-Samsat in increasing motor vehicle tax revenue, addressing the issue of low public participation in paying taxes through the e-Samsat application. The method used in this study was a qualitative research method with a descriptive approach. Data collection techniques used were field studies consisting of observation, interviews, and documentation. The findings indicate that E-Samsat is very efficient in improving internal administrative processes, reducing recording errors, and accelerating financial reporting. However, its effectiveness in increasing overall PKB revenue remains low, marked by minimal taxpayer participation (0.153%). This is due to uneven and ineffective socialization, as well as slow community adaptation due to low digital literacy, limited access to technology, and doubts about the security of online systems amidst rampant fraud and lack of education. The implication is that although E-Samsat is an efficient innovation, its full potential in increasing PKB revenue has not been achieved, requiring a more comprehensive and equitable socialization strategy, increased technological accessibility, and ongoing education to build public trust and digital literacy.
Analysis Of Local MSME Community Business Models Towards MSME Sustainability: An Nvivo Approach To Understand Business Perceptions And Practices Hasibuan, Reni Ria Armayani; Hasibuan, Nur Fadhilah Ahmad; Nurhayati; Zein, Ahmad Wahyudi
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.v7i4.8398

Abstract

This study analyzes the business model of local MSME communities in supporting business sustainability in Medan City. The main focus is on the strategies implemented by MSME communities to enhance the competitiveness and sustainability of their members' businesses, as well as the challenges faced in adopting sustainable business models. This research employs a descriptive qualitative method with a case study approach. Data were collected through in-depth interviews, direct observations, and document analysis. Data analysis was conducted using NVivo 12 Plus software with the Miles and Huberman model, including data reduction, data presentation, and conclusion drawing. The findings indicate that MSME communities such as Bazar Orang Medan (BOM), Rumah Kawan Bunda (RKB), and About Women Community (AWC) play a significant role in supporting their members' business sustainability through digital marketing, business management training, and access to networks and resources. The business strategies implemented are based on the Triple Bottom Line (TBL) approach, covering economic, social, and environmental aspects. However, the environmental aspect has not been fully integrated into MSME business practices. The MSME community acts as a catalyst for business desires, and further synergy is needed between the government, society, and business actors to develop more sustainable business strategies.
Does Work Stress Influence the Psychological Well-Being of Outsourcing Employees in Jabodetabek? Edi Qurniyawan`; Adrian Wijanarko
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.v7i4.8401

Abstract

This study investigates the influence of work stress on the psychological well-being of outsourced employees in the Jabodetabek region, Indonesia. The research background demonstrates that regulatory expansions permitting outsourcing in core business functions have intensified employment precarity and occupational stress among outsourced workers. This descriptive quantitative research examined 122 outsourced employees through validated questionnaires measuring work stress (19 items) and psychological well-being (26 items). Data were collected via online and face-to-face questionnaire administration, with simple linear regression analysis conducted using IBM SPSS Statistics version 25 software following classical assumption testing. The validity tests confirmed all 45 measurement items as valid (r-values ranging 0.581 to 0.934), while reliability testing achieved exceptional Cronbach's Alpha coefficients for work stress (0.963) and psychological well-being (0.985), both exceeding the 0.70 threshold. Results from simple linear regression analysis revealed that work stress exerts a statistically significant negative influence on psychological well-being (t-value = 11.396; p = 0.000; beta = 0.721). The regression equation Y = 152.316 + 1.265X demonstrates that each unit increase in work stress corresponds to a 1.265-point decrease in psychological well-being. The coefficient of determination (R² = 0.520) indicates that work stress accounts for 52% of the variation in psychological well-being outcomes. Findings confirm that work stress systematically and significantly diminishes psychological well-being among outsourced employees, necessitating comprehensive organizational interventions including stress management programs, flexible work arrangements, and enhanced occupational health support specifically designed for precarious workers.
The Influence of Price (VAT) and Brand Image on Purchase Decisions of Scarlett Skincare Products in TikTok Shop through Consumer Trust as a Mediating Variable among Generation Z in Indonesia Dela Aprilia; Zaenul Muttaqien
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.v7i4.8405

Abstract

This study aims to examine the effect of Price (VAT) and Brand Image on Purchase Decisions of Scarlett skincare products through TikTok Shop, with Consumer Trust serving as both a mediating and moderating variable among Generation Z in Indonesia. A quantitative approach was employed, targeting Generation Z consumers who have purchased Scarlett products via TikTok Shop. The sample was determined using purposive sampling, with the criteria of respondents aged 13–28 years. Based on the Rao Purba formula, the minimum required sample size was 96.4 respondents, rounded up to 100, which is considered appropriate according to Roscoe’s rule of thumb suggesting an ideal range of 30 to 500 respondents. Data were collected using questionnaires with a five-point Likert scale and analyzed with SmartPLS software. The findings reveal that Price (VAT), Brand Image, and Consumer Trust have a positive and significant effect on Purchase Decisions, both directly and indirectly. More specifically, Consumer Trust plays a mediating role in strengthening the influence of Price (VAT) and Brand Image on Purchase Decisions. Thus, Consumer Trust emerges as a key factor that bridges and reinforces the interrelationships among the variables, resulting in a more consistent and significant impact on Purchase Decisions
The Effect of Leverage on Profitability with Firm Size and Sales Growth as Moderating Variables in LQ-45 Companies Listed on the Indonesia Stock Exchange Tuharea, Firdaus Indrajaya; Dini Pramitasari; Mutiara Cahyani
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.v7i4.8428

Abstract

This study examines the effect of financial leverage (Debt to Equity Ratio) on corporate profitability, measured by Return on Assets, Return on Equity, and Net Profit Margin, among companies listed in the LQ-45 Index of the Indonesia Stock Exchange. Firm size and sales growth are analyzed as moderating variables to understand how internal capacity and market performance influence the leverage–profitability relationship. The research applies a quantitative approach using secondary data from 45 listed companies during 2022–2024. Panel data analysis with a Fixed Effect Model (FEM) and Generalized Least Squares (GLS) correction was employed to address heteroscedasticity and autocorrelation issues. The results indicate that leverage has a significant negative effect on profitability, confirming the relevance of the Trade-Off Theory in the Indonesian capital market context. Moreover, firm size strengthens this negative relationship, while sales growth moderates it positively. These findings provide new insights into how financial structure decisions affect performance among large and liquid firms in emerging markets. The study contributes to financial management literature by validating classical capital structure theories within Indonesia’s dynamic market environment.
The Influence of Social Media Marketing on Brand Engagement and Consumer Brand Knowledge in Fashion Shoe Products Fiqh Nurhidayatullah; Muhamad Rendi
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.v7i4.8433

Abstract

The digital era has made social media a strategic platform for the fashion footwear industry in building brand engagement and consumer knowledge, but its effectiveness still shows inconsistent results. This study aims to examine the influence of five social media marketing elements including entertainment, customization, interaction, electronic word-of-mouth, and trendiness on brand awareness and brand image of fashion footwear products. A quantitative approach was used with a survey method on 116 respondents selected using purposive sampling from active social media users who have interacted with fashion footwear brands. Data were collected through an online questionnaire based on a four-point Likert scale and analyzed using Structural Equation Modeling with the Partial Least Squares approach through SmartPLS. The results showed that none of the social media marketing elements had a significant effect on brand awareness (R2 = 0.278 in the moderate category), and brand awareness also had no significant effect on brand image (R2 = 0.042 in the weak category). In conclusion, individual brands' social media marketing efforts have a marginal impact on building brand knowledge of fashion footwear products, so integration with a more comprehensive offline marketing strategy is needed, emphasizing content relevance and value propositions, and focusing on the credibility and consistency of brand communication.
Analysis of Factors Influencing Students' Financial Analysis Skills with GPA as a Control Variable Wahyu Febru Royen; Kathryn Sugara
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.v7i4.8434

Abstract

Higher education contributes significantly to developing students' financial analysis competencies, but the gap between academic achievement and practical skills remains a major challenge. This study was designed to analyze factors influencing students' financial analysis skills with Grade Point Average (GPA) as a control variable. This study used a quantitative approach with a survey method involving 415 active Accounting and Management student respondents from ten universities in Palembang City. Data were collected through a five-point Likert scale-based questionnaire and analyzed using multiple linear regression with the help of SPSS version 26. The research constructs consisted of understanding basic accounting concepts, financial management, the use of digital accounting technology as independent variables, financial analysis skills as dependent variables, and GPA as control variables. The results showed that the three independent variables had a positive and significant effect on financial analysis skills with an R Square value of 0.807. The use of digital accounting technology was the most dominant factor with a beta coefficient of 0.592, followed by financial management (beta 0.220) and understanding basic accounting concepts (beta 0.127). The Grade Point Average strengthened the relationship between the independent variables and financial analysis skills. In conclusion, the integration of digital literacy, conceptual competency, and financial management understanding is crucial for developing students' analytical skills in the digital age. Higher education institutions need to optimize their technology-based and practice-based curricula to prepare graduates who are competitive in the financial industry
Governance and Sustainability in the Local Context: An Interpretative Study of BUMDes in Banten Faidurrizal; Leo Agustino; Rina Yulianti
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.v7i4.8436

Abstract

Village-Owned Enterprises (BUMDes) in Indonesia are mandated to implement good governance principles and advance sustainable development. However, understanding how governance and sustainability operate in local contexts remains limited. This qualitative interpretive study examined governance and sustainability practices across five purposively selected BUMDes in Banten Province. The research employed multiple case study design with data collected through ten semi-structured in-depth interviews with BUMDes managers, village officials, and community leaders, combined with document analysis of strategic plans, governance reports, and financial records from 2022 through 2025. Interview and documentary data were analyzed using thematic analysis methodology employing systematic coding, theme development, data triangulation, and reflexive interpretation to ensure analytical credibility and dependability. The findings reveal four critical themes. First, BUMDes governance operates through dynamic duality where formal structures provide legitimacy while informal networks grounded in kinship relations exert preponderant influence over actual decision-making. Second, sustainability is interpreted adaptively, emphasizing short-term economic survival despite embedded social and environmental commitments rooted in local values. Third, persistent tensions exist between organizational efficiency imperatives and stakeholder inclusivity, resulting in marginalization of women and youth. Fourth, social capital encompassing trust and community cohesion functions as critical institutional buffer enabling organizational resilience during crises. The research concludes that governance and sustainability in BUMDes represent ongoing navigation processes between competing institutional imperatives rather than matters of simple regulatory compliance. Governance requires contextually adaptive approaches recognizing informal mechanisms as legitimate institutional contributions deserving deliberate strengthening. Support programs should emphasize social capital cultivation alongside technical skill development and facilitate dialogue between formal and informal governance systems to enhance organizational capacity and institutional sustainability
Analysis of Financial Inclusion and Sustainability of Women's MSMEs Asrina, Putri; Rahmita Budiarti Ningsih; Anthony Mayes; Indri Yovita
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.v7i4.8439

Abstract

The existence of women-owned MSMEs makes a significant contribution to improving the local economy and community welfare. However, in managing MSMEs, women entrepreneurs also face challenges in supporting business sustainability, both internal and external challenges. This study aims to analyze the relationship between financial inclusion and the sustainability of micro, small, and medium enterprises (MSMEs) managed by women in Pekanbaru City. This research was conducted using a quantitative approach by providing questionnaires to respondents. The sampling technique used purposive sampling. The data analysis technique used was Partial Least Square (PLS). The test results show that digital literacy has a direct influence on financial inclusion, while government support, financial literacy, and education have a direct influence on the sustainability of women's MSMEs in Pekanbaru City. Furthermore, it was also found that there was no indirect influence moderated by the financial inclusion variable. So financial inclusion is not a variable that is able to connect financial literacy, digital literacy, education and government support for the sustainability of women's MSMEs in Pekanbaru City.

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