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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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The Effect Of The 12% Vat Rate Increase Through Coretax System Against Income Of Umkm In Kediri City Rafida, Fadilla; Miladiah Kusumaningarti; Puji Rahayu
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.v8i1.9113

Abstract

Study This aim For know influence tested variables​ to variables dependent through a series analysis statistics which include validity tests , reliability tests , assumption tests classic . Research methods use approach quantitative descriptive with data collection through questionnaire against 51 MSME sectors registered culinary​ as Taxable Entrepreneurs (PKP) at the Kediri Pratama Tax Office . All over instrument study stated worthy used Because every grains statement show mark correlation that exceeds the minimum limit so that can concluded to be valid. The test results reliability also shows that all over variables own level strong internal consistency so that the data is believed stable and able trusted . Testing assumptions classic show that the regression model has fulfil condition normality , no there is symptom multicollinearity , and residual variance in condition homoscedastic so that the model is assessed appropriate used in analysis continued . Regression results show that variables independent own significant influence​ to variables dependent Good in a way simultaneous and partial , which is proven through mark significance that is below the specified error limit . Research model This in a way overall assessed capable explain changes that occur in variables dependent , so that findings study can used as base consideration in taking decisions , development policies , as well as study next . Research This expected capable give contribution for understanding theoretical and practical related factors that influence variables studied​ as well as become reference for other relevant research .
Strategy to Accelerate the Utilization of Tatanggo Terminal as a New Economic Growth Lever in Buru Regency Jamaludin Samak; Maryam Sangadji; Izaac Tonny Matitaputty
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.v8i1.9117

Abstract

Tatanggo Terminal in Buru Regency was built as a transportation hub and new economic growth center, but until 2025 it did not function as planned. This study aims to: (1) identify the factors causing the terminal's non-functioning, (2) analyze the potential of Tatanggo Terminal in supporting local economic growth, and (3) formulate strategies to accelerate terminal utilization. The study used a qualitative approach with a case study design through in-depth interviews, field observations, and document analysis. Data analysis was carried out using the Miles & Huberman model, followed by strategic analysis of SWOT, IFAS, EFAS, and the IE Matrix. The research results show that there are five main factors that cause Tatanggo Terminal to not function: (1) non-comprehensive planning, (2) weak institutions and enforcement of regulations, (3) lack of transportation route connectivity, (4) community socio-economic preferences for the Old Market, and (5) local political intervention. Nevertheless, the terminal has great potential as a distribution center for agriculture, horticulture, fisheries, and MSMEs along with the growth of public consumption, the increase in the number of vehicles, and the saturation of the Old Market's space capacity. The results of the SWOT.IFAS.EFAS analysis place Tatanggo Terminal in the "turnaround strategy" quadrant, indicating the need for internal strengthening to capture large external opportunities. Recommended acceleration strategies include (1) the formation of a Terminal UPT, (2) route arrangement, (3) facility revitalization, (4) economic cluster development, (5) increasing community participation, and (6) policy consistency between leadership periods
The Influence of Public Infrastructure on Community Welfare in South Buru Regency Sri Dewi Nurlette; Maryam Sangadji; Andre Sapthu
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.v8i1.9118

Abstract

This study analyzes the influence of public infrastructure—particularly electricity and road infrastructure—on public welfare in South Buru Regency during the period 2010–2024. Using a quantitative time series approach and the Ordinary Least Squares (OLS) method, this study aims to measure the extent to which infrastructure improvements contribute to regional economic growth and improved public welfare. The variables used include electricity infrastructure (X1), road infrastructure (X2), and public welfare (Y), which is proxied by the level of economic growth and per capita income. The results of the analysis indicate that both electricity and road infrastructure have a positive and statistically significant influence on public welfare. This finding is in line with the public capital theory and endogenous growth theory, which state that infrastructure acts as a catalyst for economic activity and long-term welfare improvement. Therefore, it is recommended that the local government prioritize integrated infrastructure development policies between the energy and transportation sectors to encourage inclusive and sustainable economic growth in South Buru Regency
Analysis of the Influence of General Allocation Funds (DAU), Special Allocation Funds (DAK) and Regional Original Income (PAD) on Economic Growth in South Buru Regency Fatimah Salampessy; Djufri Rays Pattilouw; Yerimias Manuhutu
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.v8i1.9119

Abstract

The purpose of this study is to determine the influence of the General Allocation Fund (DAU), Special Allocation Fund (DAK), and Regional Original Income (PAD) on economic growth. The data used are secondary data sourced from competent government institutions. The data are then analyzed using statistical tools in the form of multiple linear regression. The research results show that DAK and PAD have a negative, though insignificant, effect on economic growth, while DAU has a positive and significant effect. This could indicate that the economy of South Buru Regency still has a significant fiscal dependence on the central government.
The Impact of Firm Size on Firm Value: A Mediation Study of Profitability and Capital Structure Achmad Naufal Afifuddin; Taufik Akbar
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.v7i4.9129

Abstract

This study aims to examine the effect of Company Size on Firm Value and analyze the mediating role of Profitability and Capital Structure in companies listed in the IDX30 index during the 2021–2023 period. The indicator variables used for Company Size are SIZE, Firm Value using Price to Book Value (PBV), Profitability using Return on Assets (ROA), and Capital Structure using the Debt to Equity Ratio (DER) as the measurement indicator. The method used is panel data regression and the Sobel test with a Random Effects Model approach. The results show that company size has no significant effect on profitability (ROA) or capital structure (DER). However, company size is proven to have a significant negative effect on firm value (PBV). On the other hand, profitability has a positive but insignificant effect on firm value, while capital structure shows a significant positive effect on firm value. The results of the mediation test also confirm that neither profitability nor capital structure successfully mediates the relationship between company size and firm value significantly.
Manhaj Mutakallimin in Usul Fiqh: Theoretical Foundations for Contemporary Islamic Economic Ijtihad Sari Damayanti; Mustofa Hasan; Dudang Gojali; Sri Dewi Anggadini
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.v7i4.9145

Abstract

This article aims to examine in depth the Manhaj Mutakallimin within Ushul Fiqh as a theoretical foundation for the development of contemporary Islamic economic ijtihad. The study arises from the awareness that global economic transformation requires an Islamic legal paradigm capable of addressing challenges of rationality, relevance, and public interest while maintaining its normative foundation. Using a qualitative approach through library research, this study explores the epistemological principles of the Manhaj Mutakallimin as articulated by key scholars such as al-Juwaini, al-Ghazali, and Fakhr al-Din al-Razi. The analysis focuses on its rational structure, deductive reasoning from the revealed sources, and theological orientation that positions reason as a partner to revelation in deriving legal rulings. The findings indicate that the Manhaj Mutakallimin provides a solid theoretical framework for the emergence of Islamic economic ijtihad grounded in maqā ṣ id al-syarī'ah, rationality, and social justice. This approach proves relevant in addressing modern economic issues such as Islamic fintech regulation, digital financial instruments, and problem-based fiscal policies. Thus, the Manhaj Mutakallimin not only represents a methodological legacy in Ushul Fiqh but also offers a foundational paradigm capable of integrating revelation, reason, and context in constructing a just and sustainable Islamic economic system. Keywords: Manhaj Mutakallimin, Ushul Fiqh, Ijtihad, Islamic Economics, Maqā ṣ id al-Syarī'ah
The influence of accountant competence and accounting applications on the quality of financial reports which impacts the determination of tax payment values. teddy; Ida Rosnidah; Irwan Sutirman
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.v8i1.9149

Abstract

The quality of financial reports plays a crucial role in ensuring accurate and fair determination of tax payment values. This study aims to analyze the influence of accountant competence and the use of accounting applications on the quality of financial reports and their subsequent impact on tax payment determination. Accountant competence is reflected in technical skills, professional knowledge, and compliance with accounting standards, while accounting applications are viewed as tools that support accuracy, efficiency, and consistency in financial data processing. This research employs a quantitative approach by examining the relationships between accountant competence, accounting applications, financial report quality, and tax payment values. The findings indicate that higher accountant competence and effective utilization of accounting applications contribute positively to the quality of financial reports. Improved financial report quality, in turn, enhances the reliability of tax calculations and supports proper tax payment determination. These results highlight the importance of continuous professional development for accountants and the adoption of reliable accounting applications to strengthen financial reporting and taxation processes. This study is expected to provide practical insights for organizations, policymakers, and tax authorities in improving financial reporting quality and tax compliance.
Business Environment, Entrepreneurial Competence, and Innovativeness: Evidence from Bandung’s Embroidery SMEs Ludiya, Eka; Agus Rahayu; Hari Mulyadi; Lili Adi Wibowo; Asep Kurniawan
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.v8i1.9157

Abstract

In a dynamic and competitive business environment, understanding the factors that drive entrepreneurial innovation is important. This study examines the relationship between entrepreneurial competence and innovation in the context of the embroidery industry in Bandung. Structural Equation Modeling was employed to evaluate the proposed relationships with 90 embroidery entrepreneurs in Bandung. Empirical results show that a conducive business environment is associated with higher levels of innovation among embroidery entrepreneurs in Bandung. In addition, these environmental conditions also strengthen entrepreneurial competence, which in turn drives innovation, with entrepreneurial competence acting as a partial intermediary mechanism in this relationship. This study contributes to the literature on entrepreneurship and innovation by providing empirical evidence confirming the importance of entrepreneurial competence as a mechanism linking environmental conditions and innovation outcomes in small-scale creative industries. Furthermore, the findings emphasize the importance of improving the business environment to encourage entrepreneurial creativity, suggesting that policymakers and local stakeholders need to strengthen their support through access to resources, market information, and institutions. The research any several limitations. First, focuses on entrepreneurs in the embroidery industry in Bandung. This contextual focus suggests that the findings are most relevant to the embroidery sector in Bandung and may not fully reflect conditions in other settings. Second, the study relies on primary data collected through questionnaires, which may be subject to respondents’ perceptions and interpretations.
Adaptation Must Tax Beginner in Use E-Filing: Study On Generation Millennials in Kediri City Angellia, Vella; Khasanah Sahara; Rike Selviasari
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.v8i1.9161

Abstract

Digitalisasi sistem perpajakan melalui implementasi e-Filing membutuhkan kemampuan adaptasi wajib pajak, khususnya bagi wajib pajak pemula dari generasi milenial. Penelitian ini bertujuan untuk menganalisis tingkat adaptasi wajib pajak pemula generasi milenial dalam menggunakan e-Filing dan menguji pengaruh langsung dan tidak langsung antar variabel yang memengaruhi proses adaptasi di Kota Kediri. Penelitian ini menggunakan pendekatan kuantitatif dengan tipe studi deskriptif dan asosiatif. Data dikumpulkan melalui kuesioner dengan skala Likert lima tingkat yang didistribusikan kepada 50 responden, yang dipilih menggunakan teknik purposive sampling. Teknik analisis data yang digunakan adalah path analysis dengan bantuan perangkat lunak SPSS. Sebelum analisis dilakukan, data diuji melalui uji validitas, uji reliabilitas, serta uji asumsi klasik yang meliputi uji normalitas, multikolinearitas, dan heteroskedastisitas. Hasil pengujian menunjukkan bahwa seluruh instrumen penelitian valid dan reliabel, dan data memenuhi asumsi statistik yang dibutuhkan. Hasil analisis menunjukkan adanya pengaruh signifikan, baik secara langsung maupun tidak langsung, antara variabel independen terhadap tingkat adaptasi wajib pajak pemula dalam menggunakan e-Filing. Temuan penelitian ini menunjukkan bahwa generasi Milenial di Kota Kediri memiliki kemampuan adaptasi yang cukup baik terhadap sistem e-Filing, meskipun masih dipengaruhi oleh faktor pendukung dalam proses penggunaannya. Penelitian ini diharapkan dapat memberikan kontribusi akademis dalam pengembangan studi perilaku wajib pajak serta menjadi pertimbangan material bagi otoritas pajak dalam merumuskan strategi sosialisasi dan bantuan yang lebih efektif bagi wajib pajak pemula.
The Influence of Investment Knowledge, Motivation, And Income on Investment Decisions Shariah Mutual in The Community Pekanbaru City Khairul Fadilah; Mahyarni; Syahpawi
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.v8i1.9162

Abstract

This study aims to analyze the influence of investment knowledge, motivation, and income on investment decisions in sharia mutual funds among the people of Pekanbaru City. The primary background for selecting this location is the high economic potential and the dominance of the productive-age population in Pekanbaru. This research employs a quantitative method, with data collection conducted through questionnaires distributed to 100 respondents in Pekanbaru City. Data analysis techniques include multiple linear regression analysis using SPSS 26 software, encompassing research instrument tests, classical assumption tests, hypothesis testing, and multiple linear regression analysis. The results indicate that the t-count for investment knowledge is 1.267 < 1.984 (t-table) with a significance value of 0.208 > 0.05, suggesting that investment knowledge has no significant influence on sharia mutual fund investment decisions among the people of Pekanbaru City. Conversely, the t-count for motivation and income are 4.520 and 4.418, respectively, both exceeding the t-table value of 1.984, with significance values less than 0.05 (0.000 < 0.05). This indicates that motivation and income have a positive and significant influence on sharia mutual fund investment decisions. Furthermore, the F-count (158.874 > 2.70) confirms that investment knowledge, motivation, and income simultaneously have a significant effect on investment decisions. The coefficient of determination (R2) of 0.827 shows that these three variables explain 82.7% of the variation in investment decisions, while the remaining 17.3% is explained by other variables outside this research model.

Page 74 of 96 | Total Record : 959

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