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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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Sultan Jawara Study Of The Bantenan Type From The Perspective Of Civil Law And Sharia Faridatul Fauziah; Muchammad Fauzan Mujkhlis
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.v7i4.8466

Abstract

The distribution of inheritance according to the Baduy indigenous community, both the outer Baduy and inner Baduy, prioritizes the kinship system and deliberation in the sociological approach of tribal structures between groups in kinship approaches to the patrilineal, matrilineal, and parental systems by maintaining the rights of the traditional customs of their communities which are carried out repeatedly in legal events which are made into legal rules that cannot be violated and do not violate the provisions stipulated by the state and this is protected by EX article 11 of the 1945 Constitution (Law no. 1 1974 Jo Law No. 16 of 2019 concerning marriage Chapter inheritance) while in Islamic law it has been standardized in verses 7, 11, 12 and 176 of the An-Nissa letter, but in the case of disputes, the element of deliberation with the heirs is prioritized.
MSMEs Competitiveness In Eastern Java: The Role of Innovation and Information Systems Within Organizational Culture Efendi, Hofifatul Musyarrofah; Abdul Qodir; Pardiman
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.v7i4.8468

Abstract

This study aims to analyze the effect of organizational culture on performance through the mediating roles of innovation capability and management information systems among Micro, Small, and Medium Enterprises (MSMEs) in the eastern region of Java. The research employs a quantitative approach using a partial least squares structural equation modeling (PLS-SEM) technique. Data were collected through questionnaires distributed to 98 MSME owners and managers. The results indicate that organizational culture has a positive and significant influence on innovation capability and management information systems, both of which, in turn, significantly affect performance. Furthermore, innovation capability and management information systems partially mediate the relationship between organizational culture and performance. These findings suggest that fostering a strong organizational culture can enhance MSME performance when supported by innovative capabilities and effective information management systems. The study contributes to empirical evidence in strategic management and organizational behavior, particularly in the MSME context in eastern Java.
The Role of Community Participation, Apparatus Capacity, and Monitoring Systems in Improving Village Fund Accountability Damanik, Nursapa Indah; Nasution, Yenni Samri Juliati; Inayah, Nurul
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.v7i4.8478

Abstract

This study aims to analyze the influence of community participation, apparatus capacity, and the monitoring system on the accountability of Village Fund management in Barumun Tengah District, Padang Lawas Regency. Using a quantitative approach with an associative method, this study involved a population of village officials and beneficiaries of the Village Fund. A sample of 60 respondents was selected through a purposive sampling technique. Data were collected via questionnaires and in-depth interviews, then analyzed using multiple linear regression with the help of SPSS version 25. The results showed that partially, community participation, apparatus capacity, and the monitoring system had a positive and significant effect on the accountability of Village Fund management. The monitoring system had the most dominant influence. Simultaneously, the three variables had a significant effect (F count = 40.980 significance 0.000), with a coefficient of determination (R²) of 0.683, which explained 68.3% of the variation in accountability, while 31.7% was influenced by other factors such as leadership, commitment, and public transparency. These findings confirm that increasing accountability in Village Fund management requires synergy between the community, apparatus, and an effective monitoring system. Village governments need to strengthen community participation in deliberations, increase the capacity of officials through ongoing training, and improve transparent and participatory monitoring mechanisms to support more accountable Village Fund governance.
Innovation and Entrepreneurship as Drivers of SME Sustainability: A Systematic Literature Review and Bibliometric Analysis Rahmi, Syarifa; Wardi, Yunia; Rino, Rino
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.v7i4.8505

Abstract

This systematic literature review examines the role of innovation and entrepreneurship in advancing sustainability within small and medium-sized enterprises (SMEs). A total of 62 articles were analyzed to identify key themes, emerging trends, and research gaps concerning the interplay among innovation, entrepreneurship, and sustainability. The findings indicate that innovation encompassing technological, process, and social dimensionsserves as a critical driver of resource efficiency and environmentally responsible practices. Entrepreneurial mindsets and behaviors further support the identification and pursuit of sustainable business opportunities that balance economic, social, and environmental objectives. The review also highlights several barriers, including limited financial capacity, restricted access to technology, and risk aversion. Conversely, supportive policy frameworks, stakeholder engagement, and knowledge networks strengthen the implementation of sustainability practices. Contextual factors such as industry characteristics, firm size, geographic location, and institutional settings significantly influence sustainability outcomes. Overall, this review underscores the importance of innovation and entrepreneurship as essential foundations for SMEs in achieving long-term sustainability.
The Influence of Halal Labels, Brand Image, and Product Quality on Purchasing Decisions of Skintifict Products with Word of Mouth as a Moderating Variable (Study on Muslim Adolescents in Palu City) Devi Novianty; Amiruddin Kadir; Sudirman
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.v7i4.8514

Abstract

This study aims to analyze the influence of halal labels, brand image, and product quality on purchasing decisions for Skintific cosmetic products, as well as to evaluate the role of word of mouth in moderating the relationship between research variables among Muslim adolescents in Palu City. This study is motivated by the increasing demand for halal cosmetics by Muslim consumers and the phenomenon of digital marketing that shapes purchasing decision-making patterns through social influence and opinions on social media. The study used a quantitative method with the Structural Equation Modeling – Partial Least Square (SEM–PLS) analysis technique, and involved 200 respondents selected through purposive sampling. The results showed that halal labels, brand image, and product quality had a positive and significant effect on purchasing decisions. Word of mouth was proven to moderate all relationships, but with different dynamics: negative moderation of the relationship between halal labels and purchasing decisions, and positive moderation of brand image and product quality. This study provides academic and practical contributions in cosmetic marketing strategies for the Muslim adolescent consumer segment.
Annesang (Muzara'ah) Based on Maslahah and CIBEST in Improving Farmer Welfare in Bulukumba Regency Sri Nurul Nabila; Rahman Ambo Masse; Sumarlin; Arsyad, Kamaruddin; Abdul Wahab
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.v7i4.8515

Abstract

This study focuses on the implementation of the Annesang (Muzara'ah) system based on the Maslahah concept to improve the welfare of farmers in Batulohe Village, Bulukumpa District, Bulukumba Regency. The phenomenon of profit-sharing cooperation between landowners and rice farmers is important because of income inequality and the risk of injustice in the distribution of harvests, and highlights the spiritual aspect that has so far received little attention. This study uses a qualitative phenomenological approach with observation methods, in-depth interviews, questionnaires, and documentation of 30 farmers. The CIBEST (Center of Islamic Business and Economic Studies) model is used as a multidimensional measuring tool that assesses welfare and poverty from a comprehensive material and spiritual aspect. The results of the study indicate that the implementation of the Maslahah-based Annesang (Muzara'ah) system and the CIBEST model significantly improved the welfare index of farmers in Batulohe Village, particularly in terms of higher income, economic resilience, spiritual satisfaction, and a more balanced quality of life. Challenges encountered included the implementation of oral contracts, unclear capital participation, and risk management that requires a more professional and legal approach. The implications of the study emphasize the importance of strengthening the Maslahah-based Annesang system as a model for fair, sustainable agricultural cooperation, and integrating the spiritual values ​​of agrarian communities. The CIBEST model is recommended as a holistic welfare evaluation instrument that facilitates the formulation of integrated economic and socio-spiritual intervention policies and programs. Regulatory support, facilitation of contract legalization, farmer capacity building, and legal protection by the government and related institutions are expected to ensure that this profit-sharing practice runs effectively, transparently, and is able to improve the welfare of the community as a whole
Analysis of The Principles of Village Financial Management at The Karangsentul Village Office, Gondangwetan Sub-District, Pasuruan Regency Aprillia Putri Ning Tyas; Ferby Mutia Edwy
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.v7i4.8531

Abstract

This study aims to analyze the implementation of the principles of village financial management in Karangsentul Village, Gondangwetan District, Pasuruan Regency based on the Ministry of Home Affairs Regulation (Permendagri) No. 20 of 2018, focusing on the principles of transparency, accountability, participatory governance, and orderly and disciplined budgeting. This research employs a qualitative method using interviews and documentation as data collection techniques. The findings indicate that the implementation of these financial management principles is not yet optimal. In terms of accountability, the village faces challenges related to delays in reporting and data input errors in the Siskeudes system, which affect the quality of financial accountability. In terms of transparency, budget information has been published through public billboards, yet the updates are not conducted regularly, resulting in limited access to up-to-date information for the community. Regarding the participatory principle, village meetings are still dominated by village officials and certain local figures, while general community participation remains relatively low. In the aspect of orderliness and budget discipline, delays in financial administration, limited understanding of technical regulations among village apparatus, and sudden policy changes without adequate training have led to budget implementation that is not fully aligned with the principles of orderliness, timeliness, and consistency with predetermined plans. The implications of this study highlight the need for strengthening the competency of village apparatus, developing more adaptive internal SOPs, and optimizing village financial information systems as strategic efforts to enhance effective village financial governance. Keywords: Accountability, Transparency, Village Financial Management
Public Perception of the Accountability of the Genteng Wetan Village Government's Financial Reports Eka Puji Lestari; Mutmainnah
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.v7i4.8536

Abstract

This study aims to understand in-depth how the community interprets the accountability of village government financial reports in Genteng Wetan Village, Genteng District, Banyuwangi Regency. This study used a qualitative approach with a descriptive design, where informants were selected using a purposive sampling technique. A total of 12 informants were involved, including the village head, village secretary, treasurer, BPD members, community leaders, and village residents. Data was collected through in-depth interviews, participatory observation, and document analysis such as village budget reports and village meeting minutes. The research results show that village governments have attempted to implement transparency through the publication of financial reports, but most residents do not understand the content and meaning of these reports due to limited financial literacy. Citizen participation in accountability forums is also low and tends to be symbolic. This finding confirms that the success of public accountability is not only determined by the availability of reports, but also by the public's ability to understand the information and engage in the oversight process. This study suggests that village governments increase the dissemination of financial reports in simple language, expand citizen participation, and optimize the use of the Village Financial System (Siskeudes) as a means of transparency.
Bankruptcy Prediction Analysis Of Retail Companies Affected by Israeli Boycott Using Altman's Z-Score and Springate Lazura, Sofia; Harahap, Rahmat Daim; Syahbudi, Muhammad
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.v7i4.8545

Abstract

This study aims to analyze the potential bankruptcy of retail sub-sector companies affected by the Israeli boycott listed on the Indonesia Stock Exchange (IDX) for the period 2022–2024 using the Altman Z-Score and Springate models. By applying both prediction models and computing financial ratios from the companies' financial statements, this study employs a qualitative approach to evaluate the likelihood of bankruptcy. According to the findings, the Springate model has an accuracy rate of 50% with a 50% mistake rate, whereas the Altman Z-Score model has a higher accuracy rate of 75% with a 25% error rate. The quantity and kind of financial ratios employed, as well as the threshold values that each model applies, affect the variations in prediction outcomes. According to the results, the Altman Z-Score model is better suited to forecast bankruptcy in retail businesses impacted by the boycott. Businesses can use this analysis's insightful findings to identify financial issues early and take proactive steps to preserve their viability. This research contributes by providing useful insights for investors, companies, and policymakers to anticipate financial distress and make better strategic decisions in the retail sector.
Shopping Lifestyle As A Moderating Variable Of The Influence Of Hedonic Shopping Value On Impulse Buying Sulistyo Budi Utomo; Rudy Irwansyah; Asriany; Dikky Mooy; Risca Kurnia Sari
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.v7i4.8557

Abstract

This study aims to analyze and test the role of Shoppng Lifestyle variables as moderating variables in strengthening or weakening the influence of Hedonic Shopping Value (HSV) on Impulsive Buying (IB). Impulsive buying is a consumer behavior phenomenon characterized by lack of planning, quick decisions, and strong emotional drives, which often have significant financial consequences, especially in the context of e-commerce and stimulation-rich retail environments. Previous research has confirmed that hedonic value, namely the aspects of pleasure, excitement, and fantasy obtained from the shopping process, is a strong predictor of impulsive tendencies . However, the magnitude of this influence is believed not to be universal, but rather depends on the individual context, one of which is the internalized consumption pattern, namely shopping lifestyle. This study adopts the StimulusOrganismResponse (S-O-R) framework, where HSV serves as an internal stimulus (O) that triggers an impulsive buying response (R), and this interaction is moderated by shopping lifestyle. This study employed a quantitative design with a survey of active online shoppers in Indonesia. The target population was individuals with moderate to high levels of hedonic consumption. The analytical technique used was Moderated Regression Analysis (MRA) to test the moderation hypothesis. It is hoped that the findings of this study will provide theoretical contributions by validating shopppng lifestyle as an important contextual variable in consumer behavior models and provide practical implications for retailers in designing marketing strategies that target consumers based on their lifestyle profiles.

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