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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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Building Islamic Morality Partnership With Gen-Z in Business Performance Ade, Sinar Hubtriyan; Budiyono, Rokhmad; Purwanto, Edy; Wibowo, Bagus Yunianto
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.v7i4.8666

Abstract

Focusing on relationships and collaborations as a research imperative, this study analyzes batik micro, small, and medium-sized enterprises (MSMEs) owned by Generation Z in Central Java, Indonesia. This study introduces an innovative concept, the Islamic Morality Partnership, to enhance relationship quality in business performance, thereby addressing the empirical gap between relational capital and commercial performance. This study aims to investigate how Personal Openness and Personal Reputation contribute to the development of Islamic Morality Partnership and Relationship. The impact of the Islamic Morality Partnership on relationship quality and the relationship quality on business results, in addition to quality. The participants in this study were 100 batik MSME business owners from Generation Z in Central Java, Indonesia. The Path Analysis technique was employed with SEM software (LISREL) to analyze data collected through surveys of batik MSME owners from Generation Z. According to the findings, MSME owners from Generation Z who possess a high degree of Personal Openness are considerably better able to form Islamic moral partnerships. Islamic Morality Equality, Islamic Morality Mutual Benefit, and Islamic Morality Sustainability are the defining characteristics. On the other hand, the development of moral collaborations and the quality of relationships are unaffected by one's personal reputation. Additionally, it has been demonstrated that Islamic Morality Partnerships have a significant impact on relationship quality, which in turn leads to better business outcomes for batik MSMEs owned by Generation Z. In conclusion, a company's success depends more on the caliber of its relationships and partnerships based on Islamic values than on the owner's public image alone. As a result, strategies for promoting ethical relationships and enhancing relationship quality are essential components of Islamic Marketing and Relationship Marketing
Analysis of the Influence of Profitability, Leverage, Company Size, and Financial Distress on Tax Avoidance in Manufacturing Companies Listed on the Indonesia Stock Exchange in 2024 Tri Bowo Cahyono; Imronudin; Muzakar Isa
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 1 (2026): 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.v8i1.8677

Abstract

This study aims to analyze the effect of profitability, leverage, company size, and financial distress on tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange in 2024. This study uses an explanatory quantitative approach to analyze the influence of profitability, leverage, company size, and financial distress on tax avoidance in manufacturing companies listed on the IDX in 2024. Secondary data in the form of financial reports of 101 manufacturing companies in 2024 were selected using purposive sampling. The analysis was conducted quantitatively using cross-sectional data and processed with E-Views 13 software. The results of this study are that profitability has a positive and significant effect on tax avoidance, leverage also has a positive and significant effect on tax avoidance, company size does not show a significant effect on tax avoidance, and financial distress has a positive and significant effect on tax avoidance
The Influence of ESG Disclosure and Institutional Ownership on Firm Value with Firm Size as a Moderating Variable (A Case Study of Companies Listed on the Indonesia Stock Exchange in 2018–2024) Sudradjat, Dellagesafhira; Neni Maryani
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.v7i4.8691

Abstract

This research investigates how environmental, social, and governance (ESG) reporting and the presence of institutional investors impact a company's worth, considering company size as a factor that changes this relationship, based on companies listed on the Indonesian stock market (IDX) between 2018 and 2024. A numerical method was used, analyzing 167 data points after removing unusual values, where the variables were quantified using the GRI standard, the proportion of shares held by institutions, the logarithm of the company's total assets, and Tobin's Q ratio. Regression and moderated regression analysis results indicate that ESG reporting and institutional investors have a noticeably positive influence on a company's worth, accounting for 30.6% of the changes in its value. Company size reduces the impact of ESG reporting but boosts the impact of institutional investors, with the model describing 33.9% of a company's worth. The results highlight the need to improve the quality of ESG practices, increase oversight by institutional investors, and promote more studies into the standards of sustainability reporting.
The Influence of Work Environment And Teamwork on Employee Performance in The General Administration, Finance, Infrastructure And Human Resources in Muhammadiyah University of Makassar Sitti Hajar M. Arsyad; Ahmad AC; Edi Jusriadi
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.v7i4.8695

Abstract

This study aims to determine, analyze, and describe the effect of the work environment and teamwork on employee performance at the General Administration, Finance, Infrastructure, and Human Resources Bureau of Muhammadiyah University Makassar, using multiple linear regression analysis. This is a quantitative study using questionnaires as a source of data collection. This study used 73 respondents from The General Administration, Finance, Facilities and Human Resources Office at Universitas Muhammadiyah Makassar. The results showed that the work environment had a positive and significant effect on employee performance at the General Administration, Finance, Facilities and Human Resources Office at Muhammadiyah University Makassar, with a coefficient value of 0.061 and significance of 0.048, and that teamwork had a positive and significant effect on employee performance in the General Administration, Finance, Facilities and Human Resources Office at Muhammadiyah University Makassar, with a coefficient value of 0.360 and significance of 0.000. Thus, the work environment not only affects employee satisfaction and well-being, but also contributes to improving overall employee performance and teamwork supported by guidance on capabilities, effective communication, shared responsibility, and a spirit of mutual contribution, which has been proven to improve employee performance by realizing the objectives to be achieved by the General Administration, Finance, Facilities and Human Resources Office at Universitas Muhammadiyah Makassar
Optimizing Slaughterhouse (RPH) Retribution Revenue to Support the Regional Original Income of North Toraja Regency Winta Panimba; Westerini Lusdani
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.v7i4.8696

Abstract

This study aims to analyze the optimization of slaughterhouse (RPH) levy revenue to support the increase in Regional Original Income (PAD) in North Toraja Regency. Slaughterhouse levies are a source of PAD with significant potential, but have not yet made an optimal contribution due to various constraints in their management and collection. Using a qualitative descriptive approach, this study explores the actual conditions of levy collection, the level of utilization of slaughterhouse facilities, and the inhibiting and supporting factors that influence the effectiveness of levy revenue. Data were obtained through interviews, observations, and document reviews related to regulations and regional financial reports. The results indicate that the potential of slaughterhouse levies has not been fully realized due to limited infrastructure, low user compliance, a weak collection administration system, and minimal oversight. On the other hand, there are opportunities to increase revenue through improved service management, regulatory enforcement, facility quality, and strengthened inter-agency coordination. Optimizing slaughterhouse levy revenue requires not only efficiency in the collection process but also improved service quality to make slaughterhouses more attractive to the public and businesses. Thus, optimizing RPH levies has the potential to make a significant contribution to increasing the PAD of North Toraja Regency if managed professionally, transparently, and based on community needs.
Analysis of the Effect of Company Size, Audit Quality, and Audit Delay on Audit Size as a Moderating Variable (A Study of Basic Materials Companies Listed on the Indonesia Stock Exchange in 2022-2024) Maria Martha Sulistiowati; Cherrya Dhia Wenny
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.v7i4.8708

Abstract

This study addresses the increasing issue of audit delays in the Basic Materials sector listed on the Indonesia Stock Exchange during 2022–2024. The research aims to empirically analyze the impact of firm size and audit quality on audit delay, as well as examine the moderating role of Public Accounting Firm (KAP) size. The study employs a quantitative explanatory causal design using secondary data from annual financial statements and audit reports. The population consists of all Basic Materials companies listed during the period, with a purposive sample of 36 companies. Data analysis utilized SPSS 27 with classical assumption tests and moderated multiple regression analysis. Results indicate that audit quality significantly affects audit delay while firm size does not show a significant impact. Moreover, KAP size moderates the relationship between audit quality and audit delay but not between firm size and audit delay. The coefficient of determination shows that the combined variables explain up to 62.8% of the variance in audit delay. The findings highlight the critical role of auditor competence and KAP resources in timely audit completion. The study concludes that improving audit quality and engaging larger KAPs can help reduce audit delays in Indonesia's capital market.
Loyalty, Satisfaction, and Performance: Do We Really Need Training as a Mediator? Supriyanto; Abd. Kodir Djaelani; Abdul Wahid Mahsuni
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.v7i4.8732

Abstract

This study aims to examine the influence of loyalty and job satisfaction on employee performance and to analyze the mediating role of human resource training at CV Putra Mahkota. Using a quantitative explanatory design, all 65 employees were surveyed through questionnaires and the data were analyzed using SEM-PLS. The findings show that loyalty and job satisfaction positively and significantly affect both employee performance and human resource training, and that training itself significantly improves performance. However, human resource training does not mediate the effects of loyalty or job satisfaction on performance. These results imply that organizations should strengthen direct strategies to enhance employee loyalty and job satisfaction, while improving training programs to ensure they are more structured, continuous, and aligned with performance needs, offering valuable direction for future research and managerial practice.
Governance, Risk and Compliance in a Cutting-edge Perspective: Empirical Synthesis, Theoretical Gaps and Research Agendas Ridwan; Muh. Risnandar; Muryani Arsal
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.v7i4.8734

Abstract

This study aims to comprehensively examine the development of Governance, Risk, and Compliance (GRC) studies during the period 2013–2025 and identify inconsistencies in empirical findings, methodological fragmentation, and future research opportunities in the context of modern governance. Using a Systematic Literature Review (SLR) approach and thematic analysis, the study examined dozens of reputable articles from various international databases, including Scopus, ScienceDirect, Emerald Insight, Taylor & Francis, and Google Scholar. Literature selection was carried out through the PRISMA procedure, followed by the process of open coding, thematic synthesis, and mapping of the evolution trends of GRC research. The results show that the GRC literature is still fragmented and has not produced consistent conclusions about the influence of GRC on company performance and value. Empirical evidence shows that the results vary due to differences in GRC measurement instruments, unequal industry contexts, and inequality in the maturity level of GRC implementation across different organizations. Another important finding suggests that the integration of Governance, Risk, and Compliance (GRC) is still very limited, although these themes are increasingly relevant in modern corporate governance. This research contributes to formulating seven main research gaps and offers a future research agenda, including the development of the GRC Maturity Index, the Digital GRC Capability Model, conceptual integration of GRC–ESG, as well as the need for qualitative and mixed-methods approaches to understand the dynamics of GRC implementation in a more contextual and in-depth manner. These findings make an important theoretical contribution to strengthening the conceptual foundations of GRC as well as practical contributions for organizations looking to improve governance capabilities in the digital and sustainability-oriented era.
Consumer Perception of the Halalness of Skincare Products: Case Study in Palangka Raya City Putri, Nanda; Erry Fitrya Primadhany; Ramadhani Alfin Habibie
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.v7i4.8751

Abstract

This field research in Palangka Raya City revealed that consumer perceptions of the halalness of skincare products vary. Some consumers prioritize safety, skin suitability, and product popularity, while others are highly concerned with halalness as a form of religious observance and choose halal-certified products. The main factors influencing consumer choices are religious beliefs, the influence of family and friends, and the role of social media and influencers. Although halalness is not yet a priority for everyone, awareness of the importance of halal products continues to grow in the community. Data were collected through interviews with two consumers, two skincare sellers, and two religious scholars as informants. The aim was to understand the perceptions and factors influencing the choice of halal skincare products in Palangka Raya City. Semi-structured interviews were conducted directly with informants to freely express their views and experiences and obtain valid data regarding consumer perceptions and factors considered in choosing halal skincare products.  
Comparison Of The Economic Thought Of Ibn Khaldun, Abu Hamid Al-Ghazali, And Ibn Taimiyyah Related To Prices And Market Mechanisms Nurhikmah; Septiani, Suci; Siradjuddin
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 1 (2026): 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.v8i1.8753

Abstract

This study aims to compare the economic thinking of three great Islamic scholars, namely Ibn Khaldun, Abu Hamid Al-Gazali, and Ibn Taymiyyah, specifically regarding the concept of price and market mechanisms. Ibn Khaldun emphasized the importance of the forces of supply and demand in determining prices and viewed prices as a reflection of socio-economic dynamics. Al-Gazali emphasized the ethical and moral dimensions of trade, emphasizing the prohibition of hoarding and the importance of justice so that market mechanisms do not harm society. Meanwhile, Ibn Taymiyyah emphasized that prices are basically formed naturally through market interactions, but the state has the right to intervene if fraud and injustice disrupt the balance. A comparison of these three figures shows a similar view regarding the role of the market as the main mechanism and price formation, but differs in the emphasis on social, ethical, and regulatory aspects. Classical Islamic economic thought has provided a relevant normative and practical foundation for understanding modern market mechanisms in a just manner

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