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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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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.
Implementation Al- qawā ʿ id Al- fiqhiyyah Al- asāsiyyah in Islamic Economics through Donation-Based Crowdfunding Sari Damayanti; Hasan Bisri; Ayi Yunus Rusyana; Sri Dewi Anggadini
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.v8i1.9164

Abstract

Abstract This article examines the implementation of al-qawā ʿid al-fiqhiyyah al-asāsiyyah in contemporary Islamic economic practices, particularly in the donation-based crowdfunding model. Fiqhiyyah principles are general guidelines that can be applied to address modern muamalah issues. With the development of financial technology, donation-based crowdfunding practices have become a popular new socio-economic instrument in Indonesia and the world. This analysis shows that the five main fiqhiyyah principles (al-umūr bi maqāsidihā, al-yaqīn lā yazūlu bi al-syakk, al-masyaqqah tajlib al-taysīr, al- ḍ arar yuzāl, al- ʿ ādah mu ḥ akkamah) can be used as a legal basis to ensure that donation-based crowdfunding runs according to sharia principles, is safe, and beneficial to society. This article also discusses crowdfunding theory, the history and development of crowdfunding institutions, the problems faced, as well as solutions and future prospects. Keywords: Qawā ʿ id Fiqhiyyah, Crowdfunding, Islamic Economics, Donations, Muamalah .
The Influence Of Destination Image, Smart Tourism Technology, Environmental Concern, And Destination Innovation On Experience Quality, Tourist Satisfaction, And Tourist Loyalty In Wonosobo Syafiq, Muchammad Syafiq Murtadho; Sarwoto
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.v8i1.9169

Abstract

The purpose of this study is to measure the relationship between Destination Image, Smart Tourism Technology, Environmental Concern, Destination Innovation, Experience Quality, Tourist Satisfaction, and Tourist Loyalty. A quantitative approach was applied by collecting data from local tourists visiting tourist destinations in Wonosobo Regency. Data collection was conducted online by sending a questionnaire link to respondents. Structural Equation Modeling (SEM) was used for analysis in this study. The results showed that Destination Image, Smart Tourism Technology, Environmental Concern, Destination Innovation, Experience Quality, and Tourist Satisfaction have a significant impact on Tourist Loyalty to revisit tourist destinations in Wonosobo Regency. This study is expected to provide guidance to destination marketing managers to make their destinations sustainable by fostering visitor loyalty. To achieve this goal, The destination is suggested to leverage Destination Image, Smart Tourism Technology, environmentally friendly destinations, and innovation to enhance the quality of experiences and customer satisfaction, encouraging tourists to return.
Analysis of Factors Affecting The Effectiveness of Land And Building Tax Revenue in Rural-Urban Areas in South Buru District Afifudin Latuconsina; Djufri Rays Pattilouw; 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.v8i1.9179

Abstract

The realization of Rural-Urban Land and Building Tax (PBB-P2) revenue in South Buru Regency is often not commensurate with the existing potential. This condition indicates obstacles in optimizing regional revenue sourced from the tax sector. This study aims to analyze the factors that influence the effectiveness of PBB-P2 revenue in South Buru Regency. The factors studied include taxpayer compliance, the tax collection system, and the quality of tax apparatus services. The study used a quantitative approach with a regression analysis method to examine the influence of these variables on the effectiveness of PBB-P2 revenue. The results show that the level of tax revenue effectiveness from 2020 to 2024 is classified as ineffective only in 2022, because in that year the effectiveness value is in the less effective category. The results of the partial multiple linear regression test indicate that the variables of taxpayer compliance, the tax collection system, and service quality have no significant effect on the effectiveness of tax revenue in South Buru Regency. However, all three variables simultaneously have a significant effect on the effectiveness of tax revenue in the region. Thus, the South Buru Regency Government needs to improve taxpayer compliance, the collection system, and the quality of services so that the effectiveness of tax revenue is more optimal.
Analysis Of The Effect Servant Leadership And Organizational Culture On Human Resource Performance With Job Satisfaction As An Intervening Variabel In The Drainage Division Of The Departement Of Water Resources And Highways Service, Surabaya City Govermen Romadhona, Syahrur; Wardoyo, Dewie Tri Wijayati; Witjaksono, Andre Dwijanto
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.v8i1.9193

Abstract

purpose: The purpose of this study is to examine and analyze the influence of servant leadership and organizational culture on human resource performance with job satisfaction as an intervening variable in the Drainage Division of the Water Resources and Highways Service of Surabaya city Goverment. Methods: This study uses a causal research design with a quantitative approach. The research was conducted at the Water Resources and Highways service office, Drainage Division, Jimerto street no. 6-8, Ketabang Village, Genteng District, Surabaya city, East Java. The population in this study consisted of 94 civil servants and non-civil servants working in the Drainage Division of the Water Resources and Highways service office Surabaya city Goverment. The sampling technique used the census method, so that the number of samples taken was 94 employees of the Drainage Division. Data collection was carried out by distributing questionnaires. The data analysis technique used was SEM (Structural Equation Model) based on Partial Least Square (PLS) version 4.1.1.5. Results: The results of this study prove that servant leadership has no effect on job satisfaction, organizational culture has a positive and significant effect on job satisfaction, servant leadership has no effect on employee performance, organizational culture has a significant and positive effect on employee performance, and job satisfaction is unable to mediate servant leadership and organizational culture on employee performance. Implications: These findings imply that strengthening organizational culture should be prioritized over servant leadership to enhance job satisfaction and employee performance in public sector organizations.
The Influence of Trust in Fintech and Perceived Security on the Decision to Use E-Wallets among Students in Mataram City Febbyola Tri Lestari; Siti Aisyah Hidayati; I Gusti Agung Arista Pradnyani
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.v8i1.9214

Abstract

The rapid growth of fintech, particularly e-wallets, is driving financial inclusion amidst increasing cybersecurity risks, but trust in fintech and perceived security are major barriers to adoption among university students. This study aims to analyze the influence of trust in fintech and perceived security on e-wallet adoption decisions among university students in Mataram City. Using an associative quantitative approach, data were collected through a Likert-scale questionnaire from a population of active e-wallet users, with a sample of 100 respondents determined using the Lemeshow formula and simple random sampling. The instrument was validated through factor analysis (KMO >0.6) and reliability (Cronbach's Alpha >0.7), and analyzed using SPSS 26 multiple linear regression after classical assumption testing. The results showed that trust in fintech (β=0.312, p=0.000) and perceived security (β=0.285, p=0.000) had a significant positive effect on adoption decisions (R²=61.2%). In conclusion, both variables explain adoption substantially, with trust being more dominant, recommending increased transparency and anti-phishing features for providers.
Analysis Of Village Financial Management Principles at Village Office X Aprillia Putri Ning Tyas; Edwy, Ferby Mutia
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.v8i1.9220

Abstract

This study aims to analyze the implementation of village financial management principles in Village X based on Home Affairs Ministerial Regulation No. 20 of 2018, with a focus on the principles of transparent, accountable, participatory, and orderly and disciplined budgeting. The study used qualitative methods through interviews and documentation. The results showed that the implementation of village financial management principles is not optimal. In terms of accountable, the village still experiences data input errors in the Village Financial Management System (Siskeudes) and obstacles in the timeliness of reporting, which affects the quality of accountable. In terms of transparent, although budget information is published through billboards, billboard updates are not carried out routinely so that the community does not always receive the latest information. In terms of participatory principles, community involvement in village deliberations is still dominated by village officials and certain figures, while the participatory of general community groups is at an optimal level. In the application of the principles of orderly and disciplined budgeting, budget implementation has not been optimal due to delays in administration, minimal understanding of technical regulations among village officials, and sudden policy changes without adequate training support, so that they are not fully consistent with established plans and schedules. This study recommends improving the competence of village officials, developing flexible internal SOPs, and optimizing the village financial information system as improvement steps to achieve more effective financial governance.
SWOT-Based Business Model Canvas Analysis as a Tourism Industry Development Strategy for Situ Rawa Gede in Bekasi Muhammad, Rabhi Fathan; Mulyati, Tatik; Ramadhan, Erik Setya
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.v8i1.9231

Abstract

This study examines the development strategy of Situ Rawa Gede, a community-based urban nature tourism site in Bekasi City, Indonesia. Although it has strong potential as the city’s largest lake and a growing attraction since 2019, the site faces challenges such as limited digital promotion, the absence of a structured masterplan, and broad market segmentation. The research applies a qualitative approach, using interviews with community leaders, SMEs, visitors, and government officials, supported by documentation and observation. The analysis integrates the Business Model Canvas (BMC) with SWOT analysis. The results show that Situ Rawa Gede’s strengths include its natural setting, affordable prices, and the involvement of local SMEs and community groups, while weaknesses relate to limited branding, weak coordination, and reliance on daily visitors. Opportunities lie in government support, demand for eco-education tourism, and digitalization, whereas threats include competition from modern destinations and climate risks. The SWOT suggesting proactive measures such as service digitalization, product diversification, and cross-sector collaboration.
Analysis Of Activity Based Costing And Cost Volume Profit To Determine Optimal Profit At The Eka Jaya Opak Factory Khoiriyah, Zainab; Nurwani; Syafina, Laylan
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.v8i1.9245

Abstract

Competition in the traditional food industry requires Micro, Small, and Medium Enterprises (MSMEs) to have an accurate costing system to support optimal selling price determination and profit planning. The Eka Jaya Opak Factory, one of the MSMEs processing raw opak in Deli Serdang Regency, still uses conventional costing methods that only calculate raw material and direct labor costs, while factory overhead costs have not been allocated systematically. This condition has the potential to cause cost distortion and inaccuracies in profit planning. This study aims to analyze the application of Activity-Based Costing (ABC) in determining the cost of production and integrate it with Cost-Volume-Profit (CVP) analysis to determine optimal profit. This study uses a qualitative descriptive approach with data collection techniques through observation, interviews, and documentation. Data are analyzed through the stages of data reduction, data presentation, and conclusion drawing. The results show that the cost of production based on the ABC method is Rp 7,050.3/kg, higher than the conventional method of Rp 6,681/kg because overhead costs are allocated based on actual activities that consume resources. The integration of ABC and CVP resulted in an optimal selling price strategy at a 50% markup with a profit of Rp 109,984,664 per month, a Break Even Point of 6,394 kg, and a Margin of Safety of 79.5%. These findings indicate that the integrated ABC and CVP approach can improve the accuracy of cost information and support managerial decision-making in MSME profit planning more effectively and sustainably.
The The Role of Consumer Satisfaction Mediation in the Relationship Between Consumer Trust, Service Quality, and Rental Costs on the Interest in Renting Heavy Equipment at CV. Berkat Bersama sonia Negsih, Sonia Nengsih; Pardiman; Ridwan Basalamah
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.v8i1.9260

Abstract

This study examines the mediating role of consumer satisfaction in the relationship between consumer trust, service quality, rental costs, and rental interest in heavy equipment at CV. Berkat Bersama. The purpose is to understand how these factors influence rental decisions and how satisfaction strengthens consumer trust toward rental intention. Using a quantitative approach, data were collected through questionnaires from 100 respondents and analyzed using SmartPLS. The findings show that consumer trust significantly affects rental interest, service quality, and satisfaction. Furthermore, consumer satisfaction mediates the relationship between consumer trust and rental interest, indicating that higher trust enhances satisfaction, which in turn increases rental intention. However, satisfaction does not mediate the effect of service quality and rental costs on rental interest, implying that these variables influence intention through other channels. The study highlights that trust is the most dominant factor shaping rental interest, while service quality and competitive pricing remain essential to sustain customer satisfaction. Theoretically, the research reinforces consumer behavior and relationship marketing models, emphasizing the importance of trust and satisfaction. Practically, it suggests that companies should focus on trust-building, improving service consistency, and ensuring transparent pricing to strengthen competitiveness and increase heavy equipment rental interest.

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