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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 771 Documents
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Understanding Profit from the Perspective of Women Daily Cake Sellers Masradin, Masradin; Potton, Zainal; Syarifuddin, Syarifuddin; Said, Darwis
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.v7i4.8585

Abstract

This study aims to uncover the meaning of profit from the perspective of home-based cake sellers in Rappocini District, Makassar, as household-based micro-enterprises who play dual roles in the family economy. Using an interpretive phenomenological approach and The Cultural Shaping of Accounting framework, this study explores how life experiences, cultural values, and domestic conditions shape the meaning of profit beyond formal accounting concepts. Data were collected through in-depth interviews, participant observation, and documentation, then analyzed using NVivo 12. The results of the study revealed five main themes of profit meaning, namely: as a means of fulfilling daily food needs, financing children's education, household needs, savings to face uncertainty, and as working capital for business sustainability. These findings indicate that profit is understood as a source of welfare, security, and family stability and links the household economy and business economy. This study contributes to the development of accounting studies with a cultural and gender perspective, and provides implications for mentoring MSMEs in the social behavior of micro enterprises.
From Routine to Results: How Digitalizing Posyandu and Cross-Sector Convergence Accelerate Stunting Reduction in Rural Indonesia (Evidence from Peniti Village) Magdalena Susilawati; Zulkarnaen; Pardi
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.v7i4.8593

Abstract

Indonesia has prioritized stunting reduction through convergence and community-based frontline services, formalized under Presidential Regulation No. 72/2021. Yet stunting progress across villages is uneven, and in some areas prevalence fluctuates sharply, signaling instability in implementation. Peniti Village (Sekadau Hilir District, West Kalimantan) presents a high-variance pattern: stunting prevalence decreased from 15.82% (2021) to 13% (2022), rose dramatically to 36.96% (2023), then fell to 10.42% (2024). This study, adapted from the original thesis, reassesses the effectiveness of Posyandu (Integrated Health Service Posts) in accelerating stunting reduction using Subagyo’s applied effectiveness framework (as operationalized by Budiani, 2007): accuracy of targets, program socialization, goal achievement, and monitoring. A descriptive qualitative design (Danim, 2002; Moleong, 2004; Sugiyono, 2020; Yusuf, 2019) was applied through observation, in-depth interviews with cadres, village officials, Puskesmas staff, and mothers of toddlers, as well as program document review. Findings show Posyandu in Peniti is generally effective and capable of driving rapid improvements when convergence intensifies. However, sustainability is threatened by incomplete targeting of high-risk households, weak cross-sector evaluation routines, and partial digitalization of nutrition surveillance (e-PPGBM). Recent studies increasingly confirm that stable stunting reduction depends on accurate digital growth monitoring, continuous cadre capacity building, and village-level convergence governance rather than routine services alone (Sufri et al., 2024; Syafly et al., 2024; UNICEF Indonesia, 2023). This article contributes a variance-focused effectiveness perspective and a digital-convergence pathway aligned with national policy.
Profitability, Liquidity, and Activity on Financial Perfomance with Firm Value as a Mediating Variable dewi khinasih wahyuati, dewi khinasih wahyuati; Umi Nadhiroh
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.v7i4.8623

Abstract

This study aims to analyze the effect of profitability, liquidity, and activity on financial performance with firm value as a mediating variable in food and beverage manufacturing companies listed on the Indonesia Stock Exchange for the 2021-2024 period. The research method used is panel data regression, classical assumption test, and Sobel test using the Random Effect Model and Common Effect Model approaches. The results of this study indicate that profitability (ROA) does not significantly affect financial performance (DER) and firm value (PBV), while liquidity (CR) has a significant negative effect on financial performance, indicating that companies with high liquidity tend to use less debt in their funding structure because they have a good ability to meet short-term obligations using their current assets. However, liquidity (CR) does not significantly affect firm value (PBV). Activity (TATO) does not affect financial performance (DER), but activity (TATO) has a significant positive effect on firm value (PBV). Firm value (PBV) has a significant positive effect on financial performance (DER). The Sobel test results indicate that firm value (PBV) is unable to mediate profitability, liquidity, and activity on financial performance.
Employee Perceptions, Proximity Bias, and Performance Evaluation in Hybrid Work: The Quasi-Moderating Role of Work Flexibility and Virtual Interaction Alam, Ryan Saputra; Saifuloh, Nur Imam; Noviarti; Darmianti Razak
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.v7i4.8626

Abstract

The development of hybrid work systems has brought about new dynamics in employee performance appraisal. This study aims to analyze the effect of employee perceptions of hybrid work (PK) and proximity bias (PB) on performance evaluation (EK), with work flexibility and virtual interaction (FI) as moderating and mediating variables. The study used three regression models, namely Model 1 (direct effect), Model 2(additional moderation), and Model 3 (interaction test), followed by a mediation test. The results showed that in Model 1,PK (0.437) and PB (0.369) had a positive and significant effect on EK. In Model 2, the addition of the FI variable produced a positive and significant effect on EK (PK = 0.110; PB = 0.290; FI = 0.440). Model 3 found that PK,PB, and FI remained positively and significantly influential (PK = 0.140; PB = 0.264; FI= 0.503), with the interaction PKFI strengthening the effect of PK on EK (0.346),while the interaction PBFI weakens the effect of PK on EK(-0.363). The mediation test shows that FI acts as a quasi-moderator and mediator in the relationship between PK and PB on EK.These findings confirm that in the context of hybrid work, work flexibility and virtual interaction not only clarify performance evaluation but can also reduce the effect of physical presence bias(proximity bias). This research has implications for human resource management strategies in designing fair and productive hybrid work policies.
The Moderating Role of Institutional Ownership on the Relationship between Financial Determinants and Tax Aggressiveness Herlita, Addhea; Herianti, Eva
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.v7i4.8637

Abstract

Purpose: This study examines the influence of profitability, thin capitalization, and capital intensity on corporate tax aggressiveness, with institutional ownership as a moderating variable, in mining companies listed on the Indonesia Stock Exchange during 2020–2024. Methodology: This study adopts a quantitative approach using secondary data from the financial statements of 34 mining firms listed on the Indonesia Stock Exchange (2020–2024), selected through purposive sampling. Panel data regression was performed using Stata version 17, and model specification tests confirmed the random effect model as the most appropriate method, capturing firm-level variations while accounting for unobserved heterogeneity. Findings: The results reveal that profitability (ROA), thin capitalization (DER), and capital intensity (CAPIN) significantly affect tax aggressiveness. Profitability and thin capitalization exhibit a negative relationship, implying that higher profitability and leverage reduce aggressive tax practices. Conversely, capital intensity shows a positive relationship, suggesting firms with larger fixed assets utilize depreciation for tax minimization. Institutional ownership (INS) does not significantly moderate these relationships, indicating limited monitoring effectiveness. Implication: The findings imply that regulators should enhance oversight of profitable and capital-intensive firms to prevent excessive tax aggressiveness, while managers must balance tax efficiency with ethical responsibility. Strengthening institutional investor involvement in monitoring corporate tax behavior can also promote transparency and long-term fiscal sustainability. Originality: This study enriches the literature by identifying institutional ownership as a moderator of homologization in the relationship between financial characteristics and tax aggressiveness, highlighting the conditional nature of governance mechanisms in emerging markets. This study also incorporates empirical case phenomena related to PT Aneka Tambang (Antam) taxes to contextualize corporate tax behavior, while using Stata version 17 for robust panel data analysis.
The Relevance of Ibn Tufail's Economic Theory to Modern Economic Thought: A Critical Analysis of the Concept of Rationality and Its Implications for Islamic Economic Development Muhammad Widinur Caronge; Siradjuddin; Idris Parakkasi
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.v7i4.8638

Abstract

The purpose of this study is to analyze the relevance of Ibn Tufail's theory of rationality in Hayy ibn Yaqzan to modern economic thought and its implications for Islamic economic development. This study uses a qualitative method based on a philosophical literature review. This study highlights two main aspects the epistemology of rationality, which emphasizes the independence of reason and empirical experience, and the spiritual ethics of economics, which balances the material and moral dimensions. The results of the study indicate that Ibn Tufail's rationality differs from the purely utility oriented homo economicus. Ibn Tufail offers an integrative rationality that unites reason, ethics, and spirituality, positioning humans as socially and divinely responsible caliphs. The implications of this study can be the basis for formulating Islamic economic policies that are just, sustainable, and oriented towards maqasid al-shariah. This study also recommends further research to develop a model of Islamic rationality in public policy and contemporary economic practice.
Transforming Majelis Taklim into a Hub for Productive and Sustainable Community Development Evanita, Susi; Syofyan, Rita; Syukur, Yarmis; Fahmi, Zul
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.v7i4.8641

Abstract

The Majelis Taklim, as a non-formal Islamic educational institution, plays a strategic role in enhancing the socio-spiritual and economic capacities of communities. However, its activities often remain confined to religious rituals with limited empowerment outcomes. This community engagement initiative aimed to transform Majelis Taklim Nurul Islam in Air Tawar Barat, Padang City, into a productive and sustainable community through entrepreneurship training, managerial capacity building, digital marketing literacy, and the establishment of a sharia cooperative. Using a participatory and needs-based approach, the program involved lecturers, students, and community members collaboratively. The outcomes revealed significant improvements in entrepreneurial motivation, digital skills, and business organization. The creation of Koperasi Syariah Kacio Mitra Islami symbolized institutionalized community empowerment. This initiative demonstrates the transformative potential of Majelis Taklim as a catalyst for women’s empowerment and sustainable economic development aligned with the Sustainable Development Goals (SDGs) 1, 5, 8, and 9.
Consequences of Adopting IFRS Accounting Standards in Member Countries of The Association of Southeast Asian Nations (ASEAN) Rizal Setiawan Amin; Muarif Leo; Syarifuddin; Darwis Said
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.v7i4.8645

Abstract

This research presents a comprehensive review of academic literature on the consequences of adopting accounting standards based on International Financial Reporting Standards (IFRS) in ASEAN member countries, covering the period from 2017 to 2025. The method used is a Systematic Literature Review (SLR), utilizing the PRISMA guidelines and a structured literature search strategy through the Publish or Perish 8 application. We analyzed 10 selected relevant empirical studies and classified them into three main economic consequence dimensions: 1) Foreign Direct Investment (FDI); 2) Earnings Quality; and 3) Value Relevance. The results of the literature review generally show that the adoption of IFRS has a positive and consistent impact on capital markets in ASEAN member countries. The main limitations of existing research were also identified and discussed to provide direction for future research agendas. Keywords: Adoption of IFRS, Foreign Direct Investment, Profit Quality, Value Relevance, ASEAN
Islamic Thought On The Prophet's Leadership And The Khulaf Al-Rashidin: The Real Sector And Public Finance And Its Relevance To The Modern Economy Hayat, Saeed Fayzul; Siradjuddin; Fatimah
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.v7i4.8651

Abstract

This study aims to analyze the economic leadership of the Prophet Muhammad (peace be upon him) and the Caliphs (Rashidun Ulama) in managing the real sector and public financial system, and their relevance to the modern economy. Using qualitative-descriptive methods with a historical and analytical approach through literature review and content analysis techniques, this study examines classical and contemporary sources related to Islamic economics. The results indicate that the principles of justice, transparency, and social responsibility were the foundation of economic policy during that period, manifested through the ethical management of trade, agriculture, and industry, as well as the strengthening of fiscal institutions such as the Baitul Mal (the Islamic Public Treasury) and the Diwan (the Islamic Treasury). This system successfully rejected exploitative practices such as usury, gharar, and maysir (trading), while creating a stable economic structure oriented towards the welfare of the people. These findings demonstrate that classical Islamic economic values are relevant to addressing issues of social inequality, fiscal crises, and weak governance, and can serve as a foundation for developing ethical, inclusive, and sustainable modern economic policies.
From Brand Credibility to Skincare Purchase Intention: The Mediating Role of Fear of Missing Out in E-Commerce Mutiarasari, N. Azizia Gia; Aditasari , Krisnayanti; Kiswardani, Wahyu Eka
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.v7i4.8662

Abstract

This study aims to analyze how brand credibility influences skincare purchase intention among Gen Z consumers using e-commerce platforms and examine the mediating role of fear of missing out (FoMO). Four hypotheses are proposed: brand credibility positively influences FoMO and purchase intention, FoMO positively influences purchase intention, and FoMO mediates the relationship between brand credibility and purchase intention. This study used a quantitative cross-sectional design with an online survey of 285 Gen Z consumers in Indonesia who had searched for or purchased local skincare products through e-commerce platforms. Respondents were selected using non-probability purposive sampling and snowball sampling techniques. Brand credibility, FoMO, and skincare purchase intention were measured using an adapted multi-item Likert scale, and the data were analyzed using PLS-SEM, including evaluation of the measurement model and structural model. The results indicate that brand credibility increases FoMO and directly strengthens purchase intention. At the same time, FoMO is the strongest predictor of skincare purchase intention and partially mediates the effect of brand credibility on purchase intention. These findings indicate that brand credibility in the context of social commerce not only serves as a rational signal that reduces risk but also as a FoMO trigger that accelerates purchase intention

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