Al-Kharaj: Journal of Islamic Economic and Business
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.
Articles
638 Documents
<![CDATA[The Development of Islamic Accounting and Its Relevance to the Development of the Islamic Financial Industry in Indonesia After the Covid-19 Pandemic ]]>
<![CDATA[Rozi Andrini]]>
<![CDATA[ Al-Kharaj: Journal of Islamic Economic and Business Vol 4, No 1 (2022) ]]>
Publisher : <![CDATA[IAIN Palopo ]]>
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DOI: 10.24256/kharaj.v4i1.3685
<![CDATA[After the Covid-19 pandemic had many impacts on Indonesia, ranging from health impacts to the economy, including the Islamic finance industry. Many loss events occurred, such as payment arrears to default on the effects of Covid-19. The government has issued various policies to stimulate the economic impact. The Indonesian Institute of Accountants considers this impact on the application of Financial Accounting Standards to sharia commercial transactions in Islamic financial institutions. This paper aims to analyze the development of Islamic accounting and its relevance to the development of the Islamic finance industry after the Covid-19 pandemic. This type of research is library research (library research) by analyzing sources in the form of books, articles and regulations related to sharia accounting and the sharia finance industry. The results showed that in terms of regulations in Indonesia, sharia accounting began to be regulated in 2002 with the passing of the Financial Accounting Standards Guidelines (PSAK) No. 59 and the Indonesian Sharia Banking Accounting Guidelines (PAPSI). Then in order to be able to answer the need for accounting standards for Islamic financial institutions other than Islamic banking, PSAK 101-106 was passed in 2007, followed by the submission of draft PSAK 107-109 in 2008, and in 2018 PSAK 112 was passed which only became effective in 2021. Developments in sharia accounting are currently relevant to developments in the sharia financial industry. This is because the development of sharia accounting is heavily influenced by the development of the sharia financial industry, especially sharia banking. The financial industry whose operations are based on sharia principles must implement standardized recording, namely the sharia Financial Accounting Standard Statement (PSAK) stipulated by the Sharia Accounting Board of the Indonesian Accountants Association (DSAS-IAI). After the Covid-19 pandemic, IAI continued to accommodate accounting interests for the Islamic finance industry. Beginning of 2020 PSAK 102: Accounting for Murabahah (revised 2019), ISAK 101: Recognition of Tangible Murabahah Income Without Significant Risk Related to Ownership of Inventory and ISAK 102: Impairment of Murabahah Receivables takes effect in early 2020. DSAS-IAI decided to provide guidance on implementationincurred loss model in ISAK 102 regarding the impact of the covid-19 pandemic. It is hoped that this paper can contribute to the analysis of the development of Islamic accounting and its relevance to the development of the Islamic finance industry after the Covid-19 pandemic.]]>
<![CDATA[Type of endorser and media modality in halal cosmetic advertising on Instagram ]]>
<![CDATA[Fitriah Dwi Susilowati]]>;
<![CDATA[Sri Abidah Suryaningsih]]>;
<![CDATA[Khusnul Fikriyah]]>;
<![CDATA[Wulan Santikawati Ulfa]]>
<![CDATA[ Al-Kharaj: Journal of Islamic Economic and Business Vol 4, No 1 (2022) ]]>
Publisher : <![CDATA[IAIN Palopo ]]>
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DOI: 10.24256/kharaj.v4i1.3689
<![CDATA[The purpose of this study is to investigate the difference in consumer attitude toward brand and advertising, and purchase intention when consumers encounter halal cosmetic advertising on Instagram using different types of endorsers and presentation modalities. The halal industry is increasingly experiencing rapid development, including in the halal cosmetic industry. Halal cosmetics is starting to be liked by young people. To reach the young segment of the market, halal cosmetics use social media such as Instagram to do marketing. An experiment design was conducted involving 132 undergraduate students. The data analysis method used was MANOVA. The results of this study indicate that the use of influencers is more effective in generating positive consumer attitudes compared to celebrity endorsers. Halal cosmetic marketers who advertise on Instagram want to make consumers pay more attention to the advertisements posted by these marketers and not scroll to other feeds, it is suggested that they use influencer endorsers and rich modality strategies in their advertisements. This research has novelty in providing an overview of marketing halal products on social media, especially on Instagram]]>
<![CDATA[The Influence of Perception of The Quality of The Charter Bus Fleet And Perception of Travel Service Quality Towards Customer Decision To Use PO Nabaru Jasa Trans Tourism Bus Service in Semarang City ]]>
<![CDATA[Bagus Yunianto Wibowo]]>
<![CDATA[ Al-Kharaj: Journal of Islamic Economic and Business Vol 4, No 1 (2022) ]]>
Publisher : <![CDATA[IAIN Palopo ]]>
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DOI: 10.24256/kharaj.v4i1.3741
<![CDATA[AbstractThe purpose of this research is to analyze the influence of perception of tourism bus fleet quality (X1) and perception of the quality of travel services (X2) on customer decision (Y) using Nabaru Jasa Trans tourism bus company in Semarang City. The methods of data collecting was conducted by observation and questionnaire. The questionnaire used semantic differential numeric scale with 10 rating score. The sampling technique used was saturated sampling or census with a total of 100 respondents. The analysis methods used were validity test, reliability test, descriptive analysis, normality test, multicollinearity test, heterokedasticity test, linearity test, multiple linear regression analysis, t test, F test, and coefficient of determination. The result of this research shows that perceived bus service quality and perceived travel quality simultaneosly influences significantly on customer decision to use Nabaru Jasa Trans tourism bus company in Semarang City. Keyword: Tourism Buses, Travel Services, Customer Decision]]>
<![CDATA[The Influence of Market Orientation and Entrepreneurship Orientation on Marketing Performance of Culinary SME`s in Semarang City ]]>
<![CDATA[Misbakhul Arrezqi]]>;
<![CDATA[Bagus Yunianto Wibowo]]>
<![CDATA[ Al-Kharaj: Journal of Islamic Economic and Business Vol 3, No 2 (2021) ]]>
Publisher : <![CDATA[IAIN Palopo ]]>
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DOI: 10.24256/kharaj.v3i2.3743
<![CDATA[This study analyzes the effect of market orientation and entrepreneurial orientation on the marketing of culinary micro, small and medium enterprises (SME`s) in Semarang City. The aim of this research is: (1) Determine the effect of market orientation on market efficiency (2) Determine the effect of business orientation on market efficiency. By using quantitative descriptive research, the sampling technique used in this research is saturated sampling method. The data obtained in this study were obtained by distributing questionnaires to 100 culinary MSME respondents registered in the city of Semarang. SEM Paket Amos 24.0 is used as an analytical tool. The results of the research obtained are (1) Marketing orientation has a positive and significant effect on the performance of MSME culinary marketing (2) Entrepreneurial orientation has a positive and significant effect on the performance of MSME culinary marketing.]]>
<![CDATA[Factors Influence Interest in Entrepreneurship Semarang State Polytechnic Student ]]>
<![CDATA[Nanang Adie Setyawan]]>;
<![CDATA[Bagus Yunianto Wibowo]]>
<![CDATA[ Al-Kharaj: Journal of Islamic Economic and Business Vol 4, No 1 (2022) ]]>
Publisher : <![CDATA[IAIN Palopo ]]>
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DOI: 10.24256/kharaj.v4i1.3710
<![CDATA[This study aims to determine the factors that influence interest in entrepreneurship which consists of entrepreneurial mindset, environment and the influence of social media on Semarang State Polytechnic students. Respondents in this study were students of Semarang State Polytechnic with a sample of 100 respondents from the entire population. This study uses a confirmatory factor analysis tool in the SEM of the AMOS 24.0 statistical package. The data collection technique used a questionnaire with incidental sampling and snow ball sampling, namely students who were met and had run entrepreneurship or had participated in entrepreneurship studies and forwarded it to their friends according to the criteria. The results of parameter estimation are consistent with the hypothesis that entrepreneurial mindset significantly influences entrepreneurial interest with a critical ratio (c.r) value of 3.194 and a P-Value of 0.001, Environment has a positive effect on entrepreneurial interest with a critical ratio value (c.r) of 3.179 and a P-Value of 0.001, Social The media has a positive effect on entrepreneurial interest with a critical ratio (c.r) of 4.366 and P-Value ***. The results of this study indicate a positive and significant influence between entrepreneurial mindset, environment, and social media on students' interest in entrepreneurship. Kata Kunci: Minat Berwirausaha, Media Sosial, Pola Pikir Wirausaha, Lingkungan.]]>
<![CDATA[Quality of Online Learning Services in Graphic Design And Publishing Courses During The Covid-19 Pandemic ]]>
<![CDATA[Bagus Yunianto Wibowo]]>;
<![CDATA[Mellasanti Ayuwardani]]>
<![CDATA[ Al-Kharaj: Journal of Islamic Economic and Business Vol 3, No 2 (2021) ]]>
Publisher : <![CDATA[IAIN Palopo ]]>
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DOI: 10.24256/kharaj.v3i2.3748
<![CDATA[The Covid-19 pandemic that has hit the entire world has caused all activities to be carried out online (online) including learning activities. Experience is lacking and is something that is still unfamiliar in Indonesia in conducting online learning, causing several obstacles and difficulties in delivering learning optimally, especially in practical courses. The problem of this research is "How is the Quality of Online Learning Services in Graphic Design and Publishing Courses during the Covid-19 Pandemic". The purpose of this research is the development of a conceptual integration model in the quality of online learning services expected by students. The sample size of this study was 21 respondents. The method of data collection is done by providing a list of questions using Google Form. Reliability results are considered good enough; Responsiveness, Assurance and Attention are considered good; Direct Evidence (Tangible) has not been good. The conclusion in this study was obtained to conclude that the limited facilities and infrastructure and costs owned by students in conducting practical lectures online during the COVID-19 pandemic caused many obstacles in carrying out a quality online service process.]]>
<![CDATA[The Influence of Price, Promotion and Store Atmosphere on Consumer Purchase Decisions of Mie Gacoan in Semarang City ]]>
<![CDATA[Nanang Adie Setyawan]]>
<![CDATA[ Al-Kharaj: Journal of Islamic Economic and Business Vol 3, No 2 (2021) ]]>
Publisher : <![CDATA[IAIN Palopo ]]>
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DOI: 10.24256/kharaj.v3i2.3728
<![CDATA[This study aims to analyze the effect of price, promotion and store atmosphere on consumer purchasing decisions of Mie Gacoan in Semarang City . The population used in this study were all customers who had visited and bought Gacoan Noodles in the city of Semarang . This study used confirmatory factor analysis in SEM from the AMOS 24.0 statistical package . The sampling technique in this study used a purposive sampling technique with a sample size of 100 respondents. The data collection method used is the questionnaire method, the data that has been collected is then analyzed using instrument testing, model testing, and hypothesis testing. There are three hypotheses tested in this study, the results of the study indicate that price, promotion and store atmosphere have a positive and significant effect on purchasing decisions.]]>
<![CDATA[Analisis Strategi Digital Marketing dalam Meningkatkan Penghimpunan Dana ZIS di Lembaga Dompet Al-Qur’an Indonesia ]]>
<![CDATA[Mohammad Chilmi Setia Aji]]>;
<![CDATA[Ahmad Ajib Ridlwan]]>
<![CDATA[ Al-Kharaj: Journal of Islamic Economic and Business Vol 4, No 2 (2022) ]]>
Publisher : <![CDATA[IAIN Palopo ]]>
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DOI: 10.24256/kharaj.v4i2.3756
<![CDATA[Technological developments require people to adapt to digitalization in their life activities. The rapid development of digital technology in Indonesia can be seen from the number of internet users. In early 2022 internet users in Indonesia reached 204.7 million. The increase in internet users in Indonesia every year is inseparable from the large population in Indonesia. Indonesia as one of the largest Muslim countries in the world has the potential for zakat, infaq, and alms which have the opportunity to increase the economic welfare of the people. Based on data from the ministry of home affairs (kemendagri), the Muslim population in Indonesia was 237.53 million as of December 31, 2021. The large Muslim population in Indonesia and the growing development of digital technology are a challenge for amil zakat institutions in providing information regarding the importance of implementing zakat, infaq, and alms. This study aims to determine the strategies and strength possessed by Dompet Al-Qur'an Indonesia institution in implementing digital marketing to increase ZIS fundraising. This study uses a descriptive qualitative method using primary and secondary data. Primary data was obtained through interviews and secondary data obtained through institutional report data. The results of the study show that Dompet Al-Qur'an Indonesia uses two collection methods, namely conventional and digital. The good relations with donors and beneficiaries that are created in each program are one of the advantages that can give a sense of trust to the institution. The use of digital technology supported by the Social Media Optimalization method in implementing digital marketing also shows innovation and creativity in optimizing the use of media and reaching a broad target donor. ]]>
<![CDATA[Effectiveness of Using Mobile Banking Indonesian Sharia Bank ]]>
<![CDATA[Indra Kusumawati]]>
<![CDATA[ Al-Kharaj: Journal of Islamic Economic and Business Vol 3, No 2 (2021) ]]>
Publisher : <![CDATA[IAIN Palopo ]]>
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DOI: 10.24256/kharaj.v3i2.3738
<![CDATA[Mobile banking is a service that enables bank customers to conduct financial transactions via their mobile phones or smartphones. Mobile banking services can be accessed through menus that are already accessible via smartphone applications that customers can download and install. This study intends to describe the effectiveness of mobile banking at Bank Syariah Indonesia KCP Lombok.This study employs descriptive quantitative research with a population of all BSI KCP Lombok customers using BSI mobile banking after the 2021 merger, totaling 15,400 customers, and a sample size of 99 respondents determined using the Slovin formula. Observation, questionnaires, and documentation of BSI KCP Lombok customers who utilize BSI mobile banking were employed as research instruments. The sampling method is non-probability sampling, the data analysis method is descriptive analysis of effectiveness, and the data were processed with Microsoft Office Excel 2010 and the formula from Research and Development Dapdagri (Ministry of Home Affairs) to measure effectiveness. The findings of this study indicate that the impact of mobile banking on customer satisfaction at BSI KCP Lombok bank achieves a high level of effectiveness, as measured by R&D Dapdagri's standard table.Based on the calculation results obtained from data analysis, the percentage of each indicator in this study is 88.09%; based on standard measures of effectiveness in accordance with the standards for measuring effectiveness according to Research and Development of Dapdagri, a very effective achievement level is obtained]]>
<![CDATA[Analisis Kinerja Keuangan Bank Aladin Syariah ]]>
<![CDATA[Ambas Hamida]]>;
<![CDATA[Kulkarni Kulkarni]]>
<![CDATA[ Al-Kharaj: Journal of Islamic Economic and Business Vol 3, No 1 (2021) ]]>
Publisher : <![CDATA[IAIN Palopo ]]>
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DOI: 10.24256/kharaj.v3i1.3766
<![CDATA[Islamic banking sector is currently facing serious challenges. Because the whole world is facing the COVID-19 pandemic. In the midst of a pandemic, Islamic banking has enough challenges. One of the negative impacts of the pandemic is the performance of companies in the financial sector. Financial performance research can be determined by financial and non-financial variables. This study only focuses on analyzing the bank's financial performance with three variables, namely ROA, CAR, and BOPO. This study aims to determine the financial performance of Aladin Syariah Bank in the 2020-2021 period. Using quantitative research methods using secondary data, namely the annual financial statements. The population of this research is all published financial reports, with samples of financial statements for the period 2020-2021, as well as data collection techniques with documentary studies. The results of this study indicate that the financial performance of Aladin Syariah Bank for the period 2020-2021 shows good performance in terms of financial ratios CAR, and BOPO because they are in accordance with Bank Indonesia standards. While the ROA ratio does not show good performance.Because it is not in accordance with Bank Indonesia.]]>
