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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 Capital Structure on the Financial Performance of Healthcare Companies on the Indonesia Stock Exchange: The Moderating Role of Macroeconomics (2021–2024) Marli; Danesty, Dwi Danesty Deccasari
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.v8i1.9458

Abstract

This research is a causal associative quantitative study that aims to analyze the causal relationship between Capital Structure and Financial Performance variables with Macroeconomic Moderation. The population is 16 Main Board Healthcare and Developer companies listed on the IDX in 2021-2024. Using the SEM-PLS 4.0 analysis tool, the research results show that Macroeconomic Variables contribute positively and significantly to the company's Financial Performance, indicated by a path coefficient of 0.349. Conversely, Capital Structure has a negative and significant effect on Financial Performance with a coefficient of -0.419, indicating that an inefficient capital structure can reduce financial performance.
The Passive Association Factor in Determining Transfer Pricing for Intra-Group Service Transactions: A Case Study of the Tax Court Decision on the Appeal Filed by PT SCI Krisna Herdiana; Zakky Ashidiqi
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.v8i1.9463

Abstract

This study explores the role of the passive association factor in determining transfer pricing for intra-group service transactions, focusing on the Tax Court’s decision in the PT SCI case. The research aims to clarify how passive association is treated under Indonesian regulations and its implications for the application of the arm’s length principle. Employing a qualitative descriptive case study approach, data were collected through in-depth interviews with tax authorities, practitioners, and academics, as well as document analysis of relevant regulations and court decisions. The population includes stakeholders in transfer pricing regulation and enforcement, with purposive sampling used to select key informants. Data were analyzed using coding, memoing, and thematic analysis to identify patterns and draw conclusions. The results show that passive association is often not eligible for remuneration, yet the lack of clear regulatory guidance leads to inconsistent interpretations and legal uncertainty. The study concludes that clearer criteria and practical guidelines are needed to distinguish passive from active association, ensuring fairer transfer pricing practices and dispute resolution in Indonesia.
Analysis of the Application of Accounting and Income Tax Provisions on Debt Write-Offs in the Homologation of Suspension of Debt Payment Obligations in Accordance with PSAK 109 Zakky Ashidiqi
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.v8i1.9464

Abstract

This study investigates the application of accounting and income tax provisions on debt write-offs in the homologation of Suspension of Debt Payment Obligations (PKPU) in Indonesia, a phenomenon that has intensified since the Covid-19 pandemic. The research aims to analyze the implications of PSAK 109 and tax regulations on debt restructuring, providing practical guidance for companies. Employing a qualitative case study approach, data were collected through in-depth interviews with tax authorities, practitioners, and academics, as well as document analysis. The population includes all stakeholders in PKPU homologation, with purposive sampling focusing on those with direct experience in PSAK 109 implementation. Thematic coding was used for data analysis. The results show that only realized gains from debt reduction (haircut) are recognized as taxable income, while unrealized gains are not immediately taxed. The study concludes that clear regulatory guidelines are needed to minimize disputes and support compliance. The findings highlight the necessity for adaptive policies in post-pandemic debt restructuring.
The Influence of Accountability and Transparency on the Quality of Financial Reports with the Internal Control System as a Moderating Variable (Empirical Study at the Buru Regency KPU) Tiara Dwi Cahyani Yunus; Jefry Gasperz; Dwi Haryanti
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.v8i1.9465

Abstract

This study aims to analyze the influence of accountability and transparency on the quality of financial reports with the internal control system as a moderating variable at the General Election Commission (KPU) of Buru Regency. This type of research is quantitative research with primary data sources obtained through the distribution of questionnaires to all 40 employees of the KPU of Buru Regency. The sampling technique used total sampling. The data analysis method used Partial Least Square (PLS) with the help of SmartPLS. The results show that accountability and transparency have a positive and significant effect on the quality of financial reports. However, the internal control system does not moderate the influence of accountability or transparency on the quality of financial reports.
Analysis Of Village Fund Management In Realizing Good Governace (Study In Pelauw Village In Pulau Haruku District) Rasyid Latuconsina; Paul Usmany; Salomi Jacomina Hehanussa
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.v8i1.9466

Abstract

This study aims to analyze the management of Village Funds in realizing good governance in Pelauw Village, Pulau Haruku District. This study uses a qualitative method with a case study approach. Data were collected through in-depth interviews, observation, and documentation, with key informants including the Village Head, Village Secretary, Village Treasurer, Village Consultative Body (BPD), and community leaders. Data analysis was conducted using interactive analysis techniques by Miles, Huberman, and Saldana, which include data reduction, data presentation, and conclusion drawing. The results show that the management of Village Funds in Pelauw Village does not fully reflect the principles of good governance. Transparency of financial information is still limited, accountability for budget realization reports is not consistent with regulations, and community participation in village deliberations is often merely a formality. The main obstacles faced include limited capacity of village officials, lack of utilization of information technology such as the SISKEUDES application, and weak community oversight mechanisms. This study concludes that to realize transparent, accountable, and participatory management of Village Funds, it is necessary to strengthen the human resource capacity of village officials, provide supporting information technology facilities, and increase public awareness of their important role in planning and monitoring village development
The Effect of Corporate Health Accounting Disclosure and Profitability on Firm Value with Governance as a Moderating Variable: A Quantitative Study of Healthcare Companies in Indonesia Reinhard Stefanus; Harry Suharman; Syaiful Rahman Soenaria
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.v8i1.9467

Abstract

Mental health awareness has risen as a strategic priority in the Indonesian healthcare sector post-COVID-19 pandemic, yet Corporate Health Accounting (CHA) disclosure remains minimal despite its potential to reduce employee burnout costs. This study examines the effect of CHA disclosure and profitability (ROE) on firm value (Tobin's Q), with governance as a moderating variable, in healthcare companies listed on the Indonesia Stock Exchange (IDX). Using a quantitative descriptive-verification approach with panel data regression (Eviews v14), purposive sampling yielded 14 companies (70 observations) from a population of 35 healthcare issuers listed on the IDX (2019-2023). Instruments included the GRI 403-based CHA index (scale 0-6), the OJK governance score (0-5), the ROE formula, and Tobin's Q. The results show that CHA has no significant direct (p=0.7160) or moderated (p=0.4816) effect on firm value, while profitability has a significant positive effect (p=0.00295). The conclusion emphasizes the market's preference for financial metrics over premature social disclosures, recommending improvements in the quality of CHAs and ESG regulatory mandates for long-term value creation.
Strengthening Agricultural Credit Performance: The Moderating Role of Credit Collateral on the Relationship Between Working Capital Loans and Bad Loan Risk in Farmer Groups Antonius Yohanes William Timuneno; Maria Goreti Malut
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.v8i1.9472

Abstract

Strengthening agricultural credit performance: the moderating role of credit collateral on the relationship between working capital loans and bad loans risk in farmer group. Purpose: This study explores how credit collateral moderates working capital loans to minimize bad loans risk among farmers. This study employes a quantitative research design using Smart PLS 4.1 as the analytical tool for inferential statistical testing. The reduced risk of non-performing loans is influenced by structured working capital system’s and significally using credit collateral. This study higlights farmer group with unstructured working capital credit schemes and seeks to reposition credit collateral as key in reducing default risk. Improving credit Effectiveness through the optimalization of credit collateral within the credit mechanism
The Influence Of Customer Relationship Management And Location On Purchase Intention At Caffe Kokoday East Lombok Nela Febiola; Akhmad Saufi
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.v8i1.9478

Abstract

This study examines the influence of Customer Relationship Management (CRM) and location on purchase intention at Caffe Kokoday, East Lombok. Amidst the growth of Indonesia's food and beverage sector, the research tests whether CRM practices and strategic location significantly affect consumer purchase intention in the café industry.This descriptive quantitative study employed purposive sampling of 100 respondents who had visited Caffe Kokoday. Data were collected through structured questionnaires measuring CRM (acquire, enhance, retain), location (accessibility, visibility, traffic, parking, environment), and purchase intention (transactional, referential, preferential, exploratory interest). Multiple linear regression analysis was conducted using SPSS, preceded by classical assumption tests.The findings reveal that both CRM and location significantly influence purchase intention. The regression equation Y = -1.715 + 0.675X₁ + 0.435X₂ demonstrates that CRM (t = 4.761, Sig. 0.000 < 0.05) and location (t = 5.561, Sig. 0.000 < 0.05) have positive and significant effects. The coefficient of determination (R² = 0.820) indicates that 82% of purchase intention variance can be explained by these variables, while 18% is attributed to other factors. CRM scored highest on staff service responsiveness (mean = 4.41), while location scored highest on parking accessibility and environmental safety (mean = 4.35).The study confirms that effective CRM and strategic location are critical determinants of consumer purchase intention in cafés. Practitioners should prioritize relationship-building initiatives and accessible locations with adequate facilities. These findings support relationship marketing theory and retail location theory in the food service context. Future research should explore additional variables such as product quality and digital marketing to provide comprehensive understanding of purchase intention drivers.
The Role of Perceived Value and Social Influence in Roblox Avatar Clothing Purchase Decisions Among Generation Z Roblox Players in Cirebon City Pipit Pitria; Muhammad Santoso; Keke Shabrina Nurmalitasari
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.v8i1.9487

Abstract

In the metaverse era, Roblox allows Gen Z to express their identity through virtual avatar clothing, with perceived value and social influence as the main drivers of purchase, although local research is still minimal. This study aims to examine the influence of both variables partially and simultaneously on the purchasing decisions of Roblox avatar clothing among Gen Z in Cirebon City. This type of quantitative, explanatory, causal research uses a 5-point Likert questionnaire on the Gen Z population (13-28 years old) active Roblox users who have purchased avatars; a sample of 201 respondents via purposive sampling (Lemeshow-Cochran formula). The instrument was validated (Pearson r>0.30) and reliable (Cronbach's α>0.70); analysis via SPSS includes descriptive, classical tests, and multiple linear regression. The results show that perceived value has a significant positive effect (β=0.719, t=13.667, p=0.000) and dominant, social influence is also significant (β=0.079, t=1.974, p=0.050); Simultaneous F=129.834 (p=0.000), R²=0.567. Conclusion: Both variables drive purchasing decisions, with perceived value being the most influential; implications for Roblox's marketing strategy.
Legal Protection for Unilateral Layoffs of Additional Workers at Teluk Nibung Port Following the Enactment of Government Regulation No. 35 of 2021 from a Maqashid Sharia Perspective Silvia Arma; Muhammad Ramadhan
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.v8i1.9490

Abstract

Additional Workers (TKT) at Teluk Nibung Port in Tanjung Balai City are vulnerable subjects in industrial relations in Indonesia. This study aims to analyze the legal protection for TKT who experienced unilateral termination of employment (PHK) by the port in 2023, after working since 1996, without compensation. Legally, the status of workers who worked for years with verbal agreements and the continuous nature of the work indicates an indefinite-term employment relationship (PKWTT), regardless of the formal designation "Additional." Although the Government has issued Government Regulation Number 35 of 2021 as a derivative of the Omnibus Law of the Job Creation Law, the regulation still causes ambiguity, especially regarding the status of workers who are not formally registered and the mechanism for unilateral layoffs that violate procedures. From the perspective of Maqashid sharia, protection for TKT is crucial in order to achieve the benefit (welfare) which is the main objective of sharia, especially in maintaining the soul (hifzh an-nafs) through fulfilling the right to livelihood (hifzh al-mal). Layoffs without proper compensation have the potential to threaten the maqashid and are a form of injustice that must be resolved through industrial relations legal channels.

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