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Al-Kharaj: Journal of Islamic Economic and Business

alkharaj
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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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Product Market Competition Dalam Menilai Corporate Risk Taking Dan Efisiensi Investasi Yuni Maryana; Andi Irfan*; Tasriani Tasriani
Al-Kharaj: Journal of Islamic Economic and Business Vol 5, No 1 (2023)
Publisher : IAIN Palopo

Corporate decisions are the parent of a company's survival. Corporate decisions are divided into two, namely corporate risk taking and efficiency investment. This study aims to analyze the effect of product market competition on corporate decisions, especially on corporate risk taking and investment efficiency. The main measure of product market competition is based on the level of the Herfindahl Hirschman Index (HHI). In this study the authors used MANOVA analysis to examine the relationship between product market competition (as an independent variable) on corporate risk taking and overinvestment (as the dependent variable) in multivariate and univariate ways. By using observations of manufacturing companies listed on the IDX in 2015-2020, a sample of 71 companies was obtained using a purposive sampling method. Based on the results of the multivariate test analysis that has been carried out in this study, it was found that product market competition has a significant effect on corporate risk taking and overinvestment, while based on the univariate significant test (test of between subjects-effect) product market competition has a significant effect on corporate risk taking while product market competition on overinvestment does not show a significant effect. So it can be concluded that competition acts as a mechanism for disciplining corporate decisions.

The Role of Financial Institutions In Financial Inclusion in the Krupuk Industry SMEs The Karangmluwo Mangli Kaliwates Community, Jember Siti Masrohatin; Hikmatul Hasanah; Indra Kusumawati; Tri Kurniawati Retnaningsih
Al-Kharaj: Journal of Islamic Economic and Business Vol 5, No 1 (2023)
Publisher : IAIN Palopo

The objective of the financial inclusion program is to eliminate all forms of barriers to public access to the use of financial services supported by existing infrastructure. Thus the SMEs community will easily overcome the problem of lack of capital by getting easy financing services from banks, in this study conducted on the SMEs community in the Karangmluwo cracker industry. However, can the SMEs community of the Karangmluwo cracker industry as a whole be able to feel the benefits of the financial inclusion program? Until this research formulated the formulation of the problem: What is the role of financial institutions in financial inclusion in the Karangmluwo cracker industry SMEs?, what are the arguments of the Karangmluwo cracker industry community who are reluctant to collaborate with financial institutions? crackers Karangmluwo?. This study uses a descriptive qualitative approachand the results of research on several SMEs in the cracker industry of the Karangmluwo community, Mangli Kaliwates Jember, show that the benefits of the financial inclusion program are still not evenly distributed, it is proven that there are still Karangmluwo cracker industry communities who are reluctant to collaborate with financial institutions because of the complicated requirements and lack of socialization from the financial institutions. However, there are also some industrial communities in Karangmluwo who can benefit from this financial inclusion

Financial Performance, Capital Structure, and Company Value Comparison Clara Neltje Meini Rotinsulu
Al-Kharaj: Journal of Islamic Economic and Business Vol 5, No 1 (2023)
Publisher : IAIN Palopo

The goal of this study is to compare the financial performance, capital structure, and firm values of family versus non-family firms listed on the Indonesia Stock Exchange between 2020 and 2022. In this study, purposeful sampling was used, and data was analyzed using a pairwise sample methodology, comparing family and non-family firms. There is no difference in finance performance as measured by sales growth, sales, return on assets (ROA), return on equity (ROE), gross profit margin (GPM), and net profit margin (NPM), according to the findings of this study, but there are significant differences in total asset turnover (TATO). According to the capital structure, there is no difference in firm value as proxied by earnings per EPS share between family and non-family firms.

Influence Wakif's Understanding and Income of Interest in Waqf in PW. Salimah Riau Province Haniah Lubis; Nur Hasanah; Madona Khairunisa
Al-Kharaj: Journal of Islamic Economic and Business Vol 5, No 1 (2023)
Publisher : IAIN Palopo

Waqf potential in Indonesia reaches Rp. 180 trillion per year. A very large number, but this potential has not been able to be optimized properly.Some of the challenges that cause this condition include the not yet optimal regulation of waqf, low literacy of waqf, weak capacitynazir waqf, and the use of technology has not been maximized.The aims of this study were: 1) to determine the partial effect of waqif understanding and income on interest in waqf in PW. Salimah Riau Province, 2) determine the simultaneous effect of understanding and waqf income on interest in waqf in PW. Salimah Riau Province, and 3) determine a strategy to increase waqif funding in PW. Salimah, Riau province. The research method is a quantitative method, with technical analysis of hypothesis testing data using the SPSS 26 application. A sample of 30 people, namely PW daily administrators. Salimah, Riau Province. The results obtained partially can be obtained from the results of the t test. The t value is obtainedcountof 1.642 < from ttable2.052, which means that the understanding variable does not have a significant effect on the interest in waqf variable. Meanwhile, income variable (X2) with t valuecount of 6.275 > ttable 2.052, with a significance value of 0.001 <0.05, which means that the income variable has a significant effect on the interest in waqf variable. Simultaneously or jointly the independent variables affect the dependent variable. It can be seen from the results of the F test. The calculated F value is 37.518 > 3.34 with a significance of 0.001 <0.05. It can be concluded that the understanding variable and the income variable together have a significant effect on the interest in waqf by wakif in PW. Strategy in increasing Waqf Collection in PW. Salimah Riau Province including: a) Waqf socialization to administrators, b) Waqf socialization to the community, c) Compulsory Waqf for Management (GARDU), d) Inviting the Community to donate GARDU waqf, e) Movement of 1,000,000, - one million Waqif, and f) A minimum waqf movement of Rp. 2,000, - with a target of one million waqf is one of the newest and flagship programs issued by LWS in an effort to increase waqf funds in an effort to make it easier for people to make waqf.

The Influence of Trust, Religiosity, Income, Promotion, and Quality of Service on the Interests of the Moslem Community in Zakat Through BAZNAS East Kalimantan Tikawati Tikawati
Al-Kharaj: Journal of Islamic Economic and Business Vol 5, No 1 (2023)
Publisher : IAIN Palopo

This study aims to determine the effect of the variables of trust, religiosity, income, promotion, and quality of service on interest in tithing at the East Kalimantan National Zakat Agency. Quantitative method with SmartPLS is used to test the hypothesis. The research questionnaire was distributed to 100 respondents in the East Kalimantan region. The results of this study indicate that the variables of trust, service quality, income and religiosity have a significant effect on muzakki's interest in paying zakat at BAZNAS East Kalimantan. Meanwhile, the promotion factor has no significant effect on the interest of the muzakki in zakat at BAZNAS East Kalimantan. These findings are useful for zakat managers, especially BAZNAS East Kalimantan, to focus development on factors that have a significant effect on interest in paying zakat at BAZNAS East Kalimantan.

Influence of Brand Image, Product Design, and Celebrity Endorsement Zarkasi Zarkasi; Rian Ardianto; Ferdinandus Sampe; Anis Okta Cahyaningrum
Al-Kharaj: Journal of Islamic Economic and Business Vol 5, No 1 (2023)
Publisher : IAIN Palopo

This study aims to determine the effect of brand image, product design, and celebrity endorsement on the repurchase intention of consumers of soccer shoes. The object of this research is the consumer of soccer shoes in Pangandaran Regency. The sampling method of this study was an accidental sampling technique with 97 respondents. The data analysis technique was the multiple linear regression analysis with the SPSS program. The results showed that brand image has no significant effect on repurchase intention. Meanwhile, product design and celebrity endorsements have a positive effect on repurchase intention.

The Behavior of Rice and Egg Traders in Manarap Market, Kertak Hanyar District, Banjar District Perspective of Islamic Business Ethics Ilham Fajar; Faqih El Wafa El Wafa
Al-Kharaj: Journal of Islamic Economic and Business Vol 5, No 1 (2023)
Publisher : IAIN Palopo

This research is motivated by the experience of the community who considers that the behavior of rice and egg traders in the Manarap market is contrary to sharia business ethics. The purpose of this study was to determine the business ethics behavior of rice and egg traders in the Manarap market in terms of Islamic business ethics. This research is a field research with a qualitative approach, the number of traders studied is 10 people. Data collection used observation techniques and direct interviews with informants, namely rice and egg traders. The collected data were analyzed based on Islamic business ethics theory. Through a Qualitative Approach, the following findings are obtained: first, the business of rice and egg traders in Manarap Market has implemented Islamic business ethical behavior, which can be seen from several attitudes: honesty, trustworthiness, fairness, sincerity, diligence and hard work, not badmouthing other traders, all rice and egg traders in Manarap Market but in the attitude of working harder there are 2 people who work harder than other traders because they also sell elsewhere. Second, traders who apply Islamic business ethics as a whole, out of 10 informants, only 2 or 20%.

Stock Price, Return, and Abnormal Return Differences Before and After Stock Split In High and Low Profile Companies Listed On The Indonesian Stock Exchange Abdul Manap; Riah Ukur Br Ginting; Zurlina Lubis; Nurhaifa Idris; Mustangin Mustangin
Al-Kharaj: Journal of Islamic Economic and Business Vol 5, No 1 (2023)
Publisher : IAIN Palopo

The purpose of this study is to see if there are differences in stock prices, stock returns, and abnormal returns before and after a stock split in high-profile and low-profile companies. This study's research period was 2020-2022. The research was analyzed quantitatively using a purposive sampling method. Based on the sampling criteria, 39 companies were selected as research samples. Kolmogorov Smirnov The normality test was performed using a single sample test. Following the normality test, the data was processed using the two-paired-sample difference test. If the data were normally distributed, the t-test (paired sample t-test) was used; otherwise, the Wilcoxon Signed Rank test was used. The results of hypothesis testing revealed that (1) there are differences in stock prices before and after a stock split in high-profile companies. (2) In low-profile companies, stock prices differ before and after the stock split. (3) There are differences in stock returns in high-profile companies before and after a stock split. (4) There is no difference in stock returns for low-profile companies before and after the stock split. (5) There is no difference in abnormal returns in high-profile companies before and after the stock split. (6) There is no difference in abnormal returns in low-profile companies before and after the stock split. (7) There are differences in stock prices following a stock split between high-profile and low-profile companies. (8) There is no difference in stock returns in high and low-profile companies before and after the stock split. (9) There is no difference in abnormal stock returns before and after a stock split at high and low-profile companies.

Analysis of the Effect of Contribution Income, Claims on Tabarru Funds in the Sharia Business Unit of PT. Prudential Life Assurance Indonesia, 2016-2021 Trian Zulhadi; Arisman Arisman; Hengki Hengki
Al-Kharaj: Journal of Islamic Economic and Business Vol 5, No 1 (2023)
Publisher : IAIN Palopo

The background of this research is the increase in the number of claims paid by the company so that the large expenditure of company funds has an impact on the tabarru fund reserves. In general, the increasing number of claims paid by the company will have an impact on the tabarru reserve fund, which is feared when contribution income decreases, it indicates that the company's health is getting worse. More expenses than income. The purpose of this study was to determine the effect of Contribution Income and Claims on Tabarru Funds, both partially and simultaneously in the Sharia Business Unit of PT Prudential Life Assurance Indonesia in 2016-2021. This type of research is quantitative research with secondary data types originating from the annual financial reports of the PT Prudential Life Assurance Sharia Business Unit for the period 2016 to 2021 which originate from the company's official website, namely www.prudential.co.id. This research data collection technique uses datatime series with multiple linear regression analysis models to examine the effect of the independent variables on the dependent variable. The results showed that partially Contribution Income has a positive influence on Tabarru Funds with t count (72.09984) positive direction coefficient of 1.079889 with a probability of 0.0000 <t table (0.05). While Claims have a positive influence on Tabarru Funds with t count (2.699611) positive direction coefficient of 0.040033 with probability (0.0165) <0.05. Simultaneously Contribution Income and Claims together have a significant effect on the Tabarru Fund with f count (9534.203) and probability 0.000000 <0.05. The percentage of influence of the independent variables (Revenue Contributions and Claims) on the dependent variable (Tabarru Fund) is 99.9% while the rest is influenced by other variables not included in this research model. The recommendation from the results of this study for companies is to maintain the stability of contribution income by monitoring the smooth payment of participant contributions so that they continue to be active and increase the growth of new participants(new business) as well as being more selective in processing payments for claims submitted by each participant.

The Impact of Compensation, Work Environment, and Organizational Citizenship Behavior (OCB) on Geothermal Employee Job Satisfaction Fachrurazi Fachrurazi; Rasty Yulia; Samuel PD Anantadjaya; Irma M Nawangwulan
Al-Kharaj: Journal of Islamic Economic and Business Vol 5, No 1 (2023)
Publisher : IAIN Palopo

This research is a quantitative study that aims to determine and prove the effect of Compensation, Work Environment, and Organizational Citizenship Behavior (OCB) on Job Satisfaction of geothermal Employees. The sample technique used is probability sampling with a simple random sampling approach using the Slovin formula so that a sample of 93 employees is obtained. Data collection was carried out through distributing questionnaires. The data analysis technique used is the Partial Least Square (PLS) method. The test results obtained in this study (1) compensation has a positive and significant effect on job satisfaction, (2) the work environment has a positive and significant effect on job satisfaction, (3) organizational citizenship behavior (OCB) has a positive and significant effect on job satisfaction. The implications of this research include theoretical and practical, that is, the information in the research is expected to add insight in the development of knowledge in the field of human resource management, as well as have an impact on companies as material for thought and consideration in solving existing problems. The contribution in this study is to assist companies in tackling problems, especially in terms of compensation, work environment, and organizational citizenship behavior (OCB) on employee job satisfaction.

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Mujahidin

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Jl. Bitti, Blandai Kota Palopo

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Sulawesi selatan

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Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name Mujahidin

Contact Email mujahidin@iainpalopo.ac.id

Phone +6281243481878

Journal Mail Official al-kharaj@iainpalopo.ac.id

Editorial Address Jl. Bitti, Blandai Kota Palopo

Location Kota palopo, Sulawesi selatan INDONESIA

Abstract

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Abstract

Contact Name
Mujahidin

Contact Email
mujahidin@iainpalopo.ac.id

Phone
+6281243481878

Journal Mail Official
al-kharaj@iainpalopo.ac.id

Editorial Address
Jl. Bitti, Blandai Kota Palopo

Location
Kota palopo,

Sulawesi selatan

INDONESIA