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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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Digital Business Model Innovation In SMEs: A Systematic Literature Review Yerizal, Yerizal; Vera Septaria
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.v7i4.8692

Abstract

Purpose – Digital business model innovation (DBMI) is crucial for SMEs to survive and thrive in this era of rapid digital transformation. However, research on DBMI remains fragmented, with limited understanding of the driving factors, implementation strategies, impacts, and challenges faced by SMEs in adopting DBMI. This article systematically reviews the literature on DBMI in SMEs (2015-2025), identifying key themes, research gaps, and providing future research directions. Methodology –This study uses a systematic literature review (SLR) approach based on PRISMA guidelines. The selected literature consists of 25 articles that were analysed descriptively and thematically, with a focus on the SME context. Findings – The review results show that DBMI is influenced by internal factors such as transformational leadership and technological readiness, as well as external factors such as government support and crises. The implementation of DBMI in SMEs includes process digitization, value proposition innovation, and revenue model changes. The impacts include improved financial performance, competitiveness, and business resilience, despite challenges such as resource constraints and resistance to change. Originality – This article fills the literature gap by synthesizing DBMI in SMEs from developing countries and offers a new theoretical framework for digital business model development.
Good Corporate Governance Mediates The Effect of Taxes on Transfer Pricing In Creating a GOLD Indonesia 2045 Paul Usmany
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.v7i4.8717

Abstract

Transfer pricing (TP) practices by multinational corporations (MNCs) are a crucial issue in tax administration that has the potential to reduce the domestic tax base, a significant threat to state revenue collection efforts needed to realize Indonesia Emas 2045. This study aims to examine the mediating role of Good Corporate Governance (GCG) in the relationship between taxes (proxied by tax rates) and corporate decisions to conduct transfer pricing . Based on Agency Theory , differences in interests between principals (owners/tax authorities) and agents (management) can encourage aggressive TP practices aimed at minimizing tax burdens. GCG, through principles such as transparency, accountability, and independence, is expected to act as an effective internal and external monitoring mechanism . The proposed research method is a quantitative approach with path analysis on data from MNC companies listed on the Indonesia Stock Exchange (IDX) during a certain period. The expected results are to prove that GCG not only weakens the tax incentives for aggressive TP (moderation role), but also forms a more responsible channel in determining transfer prices that is in line with the Arm's Length Principle . These findings will emphasize that the synergy between strict tax regulations and strong GCG implementation is key to ensuring sustainable tax compliance, creating a healthy investment climate, and supporting state financial accountability which is vital for achieving Indonesia's long-term development vision.
Development Of Integrated Transportation System To Enhance Inter-District Connectivity In Jayawijaya Regency Muhamad Fagi Difinubun; Ayu Anggraini Tambunan; Linus Tabuni
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.v7i4.8055

Abstract

Transportation plays a central role in supporting regional development, particularly in areas with challenging geographical conditions such as Jayawijaya Regency in the Papua Mountains Province. To date, approximately 45% of the 27 districts in Jayawijaya still face isolation due to poor road infrastructure. This condition directly impacts community access to markets, public services, and the distribution of goods and services. This study aims to design an integrated transportation system that can improve connectivity between districts by considering local geographical conditions. The method used combines Geographic Information System (GIS) for road network mapping, Integrated Rural Accessibility Planning (IRAP) for priority route planning, and Structural Equation Modeling–Partial Least Squares (SEM-PLS) to analyze the causal relationship between infrastructure quality, connectivity, economic accessibility, and local economic growth. The results of the GIS analysis show significant disparities between districts, with most road networks in poor to very poor condition. The SEM-PLS tabulation data proves that infrastructure quality (X1) has a significant effect on economic accessibility (X3) and economic growth (Y), while connectivity (X2) has no direct effect on growth. The mediation pathway X1→X3→Y proved significant, emphasizing the crucial role of infrastructure as a key factor in development. This study confirms that improving the quality of transportation infrastructure, followed by a strategy for integrating transportation services, is a strategic step to encourage sustainable economic growth in Jayawijaya, particularly in the agriculture, trade, and tourism sectors.
The Role Of Social Accounting in The Empowerment Of Mustahik at Rumah Zakat Kediri Sandi, ricky abiawan; Sri Luayyi; M. Alfa Niam
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.v7i4.8222

Abstract

This study aims to analyze the role of social accounting in supporting the effectiveness of mustahik empowerment programs at Rumah Zakat Kediri. The research employs a qualitative approach with a phenomenological design. Data were collected through semi-structured interviews, observations, and documentation involving amil, mustahik, and other stakeholders supporting the empowerment programs. The findings indicate that the implementation of social accounting at Rumah Zakat Kediri has been effective in enhancing transparency, accountability, and social responsibility within empowerment programs. Transparency is reflected through open access to zakat collection and distribution reports via various digital media platforms. Accountability is realized through internal and external audits, as well as supervision by the Sharia Supervisory Board and the Ministry of Religious Affairs. Social responsibility is demonstrated by involving mustahik in the planning, implementation, and evaluation of programs, thereby creating participatory and sustainable relationships. The application of social accounting contributes to improving economic independence, social participation, and public trust in zakat institutions. This research provides new insights into the practical implementation of social accounting in Islamic philanthropy, highlighting its transformative role not only as a reporting mechanism but also as a medium for social change and institutional legitimacy in achieving the objectives of zakat for sustainable community welfare.
Moral Dilemma Of Sellers In The Practice Of Manipulation Of Institutional Purchase Transaction Notes From The Perspective Of Islamic Business Ethics Assyifa; Sukti, Surya
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.v7i4.8314

Abstract

This study examines the moral dilemma experienced by household furniture store sellers when facing requests for invoice manipulation from institutional buyers. This phenomenon is rarely discussed despite reflecting the conflict between economic interests and ethical responsibility in institutional transactions. The research aims to explain the forms of moral dilemma faced by sellers, how sellers interpret and respond to these dilemmas, and the application of Islamic business ethics principles as a resolution framework. A qualitative approach with phenomenological design was employed to understand the subjective experiences of sellers. Data were collected through semi-structured interviews and participant observation with household furniture store owners in Kecipir, Palangka Raya who serve institutional purchases. Findings reveal three patterns of invoice manipulation: price increases exceeding actual transactions, provision of blank stamped invoices, and addition of fictitious items. Sellers experience internal conflict between maintaining integrity and retaining regular customers as stable income sources. These practices violate the principles of amanah, shiddiq, justice, and tabligh in Islamic business ethics. The root cause lies in structural injustice characterized by the absence of employee compensation policies and weak internal control systems in institutions. The study concludes that strengthening spiritual awareness, establishing fair compensation policies, improving audit systems, and implementing strict sanctions are necessary to address this moral dilemma. The findings contribute to developing the concept of moral dilemma in Islamic business ethics, particularly in the context of institutional transactions that have been rarely examined previously.
The Role of Brand Love in Mediating the Influence of Brand Trust on Consumer Loyalty of Sariayu Cosmetics Khairunnisa, Baiq Asya Faras; Dakwah, Muhammad Mujahid
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.v7i4.8323

Abstract

Background: The Indonesian cosmetics industry faces intense competition, with Sariayu experiencing declining market share from 15% in 2020 to 8.9% in 2024, indicating weakened consumer loyalty. Purpose: This study examines the mediating role of brand love in the relationship between brand trust and consumer loyalty toward Sariayu facial mask products. Methods: A quantitative explanatory design was employed with purposive sampling of 150 University of Mataram students aged 18-25 years with minimum twice product usage. A five-point Likert scale questionnaire was analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). Results: Brand trust significantly influenced brand love (β = 0.785, p < 0.001). Both brand trust (β = 0.661, p < 0.001) and brand love (β = 0.230, p = 0.009) positively affected consumer loyalty. Brand love partially mediated the trust-loyalty relationship, indicating emotional bonds amplify trust effects on loyalty. Conclusion: Brand love functions as a significant mediator between brand trust and consumer loyalty, emphasizing the importance of cultivating both cognitive trust and affective commitment in building sustainable loyalty for local cosmetic brands. These findings validate theoretical frameworks while extending applicability to the Indonesian halal cosmetics industry.
IntegrationThe Perspective of Time Management Theory and Role Strain Theory in the Correlational Study of Time Management, Role Conflict and Academic Achievement of Prior Learning Recognition (RPL) Students of Toraja Christian University of Indonesia Pundissing, Rati; Pagiu, Chrismesi; Nurlela
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.v7i4.8361

Abstract

This study aims to analyze the relationship between time management and academic achievement of Recognition of Prior Learning (RPL) students at the Indonesian Christian University of Toraja, and to determine whether role conflict moderates the relationship between time management and academic achievement from the perspective of time management theory and role strain theory. This study uses a quantitative approach with a moderated regression analysis method (MRA). The population in this study were all RPL students at the Indonesian Christian University of Toraja, with a sampling technique using saturated sampling. Data were collected through questionnaires distributed to respondents and analyzed using the SEM-Smart PLS program. The results showed that time management had a positive and significant effect on academic achievement of RPL students with a path coefficient of 0.607, T of 3.769, and a p-value of 0.000. This means that the better the student's ability to manage time, the higher the academic achievement achieved. However, role conflict did not act as a moderating variable in the relationship between time management and academic achievement with a path coefficient of 0.180, T of 1.289, and a p-value of 0.197. Thus, the level of role conflict experienced by students does not change the strength or weakness of the influence of time management on academic achievement
Implementation of Baznas RI Decree Number 1 of 2024 Concerning the Nisab of Income Zakat and Its Impact on Civil Servant Compliance jamal; Hidayat; Hendra Kholid
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.v7i4.8404

Abstract

The Decree of the Chairman of BAZNAS RI Number 1 of 2024 provides clear guidance on the provisions and procedures for calculating zakat on income and services, with the hope of increasing awareness and compliance among State Civil Apparatus (ASN). This study focuses on analyzing the implementation of this decree at BAZNAS RI and evaluating its impact on the compliance of State Civil Apparatus (ASN) in paying zakat on income and services. In conducting this research, the author used a field research method with a qualitative research type in the form of a case study with an empirical juridical (socio-legal) approach. The results of the study show that: First, the Decree of the Chairman of BAZNAS RI No. 1 of 2024 stipulates zakat on income with a nisab of 85 grams of gold and a level of 2.5% of gross income. This decree uses the qiyas syabah approach which combines the principles of gold zakat (nisab and level) with agricultural zakat (payment time). Second, the Implementation of the Decree of the Chairman of BAZNAS RI No. 1 of 2024 was carried out with three approaches, namely: (1) Implementation of the Integrated Marketing Communication (IMC) strategy by combining the Above The Line (ATL) and Below The Line (BTL) approaches, (2) segmentation of prospective muzakki, (3) establishing cooperation with the National Zakat Collection Institution (LAZNAS). Third, the Implementation of the Decree of the Chairman of BAZNAS No. 1 of 2024 has had a significant impact on the collection of income and service zakat. This is indicated by a 20.62% increase in BAZNAS's zakat maal collection in the first semester of 2024.
Enhancing Investment Intention through Return and Risk: The Role of Financial Technology Among Millennial Generation Syaukani, Ahmad
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.v7i4.8411

Abstract

Purpose: This study aims to investigate the influence of perceived risk and perceived return on investment interest among Indonesian millennials, and to examine whether fintech moderates the relationship between perceived risk and investment interest. The research focuses on millennial employees of PT Brantas Abipraya as the target population. Methods: An explanatory quantitative design was applied using path analysis with SEM PLS. The study involved 170 millennial respondents selected from PT Brantas Abipraya. The research instrument measured investment interest, fintech, perceived risk, and perceived return, adapted from validated constructs in previous studies. Key features of the analysis included model measurement, structural assessment, and evaluation of the moderating effect of fintech. Results: The findings indicate that perceived risk negatively affects investment interest, while perceived return shows a significant positive effect. The moderating influence of fintech on the relationship between perceived risk and investment interest was found to be insignificant. The results highlight that perceptions of risk and return remain the primary drivers of investment decisions, regardless of fintech adoption. Implications: The study suggests the need to strengthen financial literacy and reduce perceived risk, particularly through fintech platforms, to enhance capital market participation among the younger generation. Further research should examine external determinants of investment behavior and incorporate longitudinal approaches to capture changes over time in investment interest
The Effect of Work-Life Balance and Quality of Work Life on Job Satisfaction Dismas Persada Dewangga Pramudita; Adriana Adela Uri Angesti
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.v7i4.8443

Abstract

This study aims to examine the effect of work-life balance and quality of work life on job satisfaction among employees at Open Your Mind Indonesia. The background of this research is rooted in the growing awareness of the importance of creating a positive work environment that supports employees' well-being and performance. Quality of work life is a multidimensional construct encompassing physical work conditions, managerial support, fair compensation, and opportunities for personal and professional development. Meanwhile, work-life balance reflects the ability of individuals to effectively manage job demands alongside personal life, which is essential to reducing stress and promoting psychological well-being. Quantitative method with data collected through questionnaires distributed to 40 respondents at Open Your Mind Indonesia (OYMI). Data analysis was conducted using SPSS IBM version 29 to test the direct influence between work life balance, quality of work life, and job satisfaction. The results demonstrate that both quality of work life and work-life balance have a significant and positive influence on job satisfaction. Employees who experience better quality of work life and a balanced work-life integration tend to report higher levels of job satisfaction. These findings emphasize the need for organizations to design flexible, supportive, and inclusive work environments to enhance employee satisfaction at work.

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