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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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Analysis of Micro Financing Product Development at BSI KCP Stabat Ahmad Firdaus Lingga; Sugianto; Tuti Anggraini
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.v8i1.9492

Abstract

This study aims to analyze first, BSI's microfinance products, second, the obstacles and challenges of marketing BSI's microfinance products, and third, the strategy and process of developing BSI microfinance products. The research method used is a qualitative descriptive approach with data collection through observation, interviews, documentation and surveys to customers and related parties of one of BSI's branch offices. The results of the study show that BSI's microfinance products, such as KUR Super Micro, KUR Micro, and non-KUR products, are designed according to sharia principles with an easy application process and supported by service digitization. This product has a significant positive impact on increasing capital, production capacity, income, and welfare of MSME actors. However, product development still faces obstacles such as low Islamic financial literacy, complex administrative requirements, high micro business risks, and limited access in remote areas. The market opportunity for sharia microfinance is very large considering the large MSME segment and the support of government regulations. Therefore, effective development strategies include product innovation, increasing financial literacy, using digital technology, strengthening partnerships, and improving human resource competence
The Effect Of Employee Relations And Compensation On Turnover Intention: The Mediating Role Of Work Stress Among Pt. Bank Mandiri Employees In Mataram City Ainnun Zahriahtun; Muttaqillah
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.v8i1.9495

Abstract

This study examines the influence of employee relations and compensation on turnover intention, with work stress as a mediating variable among 67 employees of PT. Bank Mandiri in Mataram City, addressing retention challenges in Indonesia's banking sector where turnover rates exceed national averages. Employing a quantitative causal-associative design, data were collected through validated questionnaires and analyzed using Structural Equation Modeling with Partial Least Squares (SEM-PLS). The findings reveal that employee relations exert a strong negative effect on turnover intention (β = −0.624, p < 0.05), while compensation demonstrates a strong positive effect on work stress (β = 0.857, p < 0.05) but no significant direct impact on turnover intention (β = 0.150, p > 0.05). Notably, work stress neither significantly affects turnover intention (β = −0.092, p > 0.05) nor mediates the relationships between employee relations and turnover intention or compensation and turnover intention. The model explains 75.4% of work stress variance but only 40.8% of turnover intention variance. These results underscore that high-quality workplace relationships serve as the primary retention driver, suggesting organizations should prioritize enhancing supervisor communication, peer collaboration, and conducive work climates over salary adjustments alone. Theoretically, this research extends Social Exchange Theory within Indonesian banking contexts while revealing limitations of stress-based pathways in explaining turnover. Practically, findings emphasize leadership development and mentoring initiatives as cost-effective retention strategies. Future research should employ longitudinal designs and incorporate additional mediators to explain the remaining variance in turnover intention.
Analysis of the Impact of Material Flow Cost Accounting (MFCA) on the Circular Economy: The Mediating Role of Sustainable Financial Strategies (Empirical Study on Personal Care Companies in Indonesia, Malaysia, and Thailand 2020–2024) Irsyad Maulana; Sugiyanto; Firman Tatariyanto
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.v8i1.9502

Abstract

This study analyzes the effect of Material Flow Cost Accounting (MFCA) on the circular economy with sustainable finance strategy as a mediating variable in personal care companies listed on the Indonesia, Malaysia, and Thailand stock exchanges for the 2020-2024 period, amidst the challenges of plastic waste in the ASEAN cosmetics sector. The objective is to test the causal relationship and mediation role using a quantitative panel data regression approach. The population includes non-cyclical consumer companies, a purposive sample of 70 observations from annual reports. Instruments include the CE Index (10 indicators), MFCA ratio, and SDGs Index (17 indicators) via content analysis; the analysis includes the Chow-Hausman test, regression, and Sobel test. The results show that MFCA has a significant negative effect on the circular economy (β=-0.409, p=0.042), sustainable finance strategy has a positive effect (β=1.128, p<0.001), but does not mediate (H2 is not significant). In conclusion, companies need to strategically integrate MFCA into green investments for an effective circular transition.
The Use of Zakat Funds to Support the Government's Stunting Eradication Program from a Maslahah Mursalah Perspective Fitrah Humairah; Syafruddin Syam
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.v8i1.9506

Abstract

Stunting remains a serious problem in Indonesia because its prevalence has not yet reached the reduction target as stipulated in Presidential Regulation Number 72 of 2021. Zakat funds can be positioned as a complementary funding source to strengthen state intervention in stunting prevention. This study aims to analyze the use of zakat funds to support the government's stunting reduction program from a maslahah mursalah perspective. This study uses a normative juridical method with a statute approach and a conceptual approach. Data sourced from secondary data obtained through document studies include primary legal materials in the form of laws, as well as secondary legal materials in the form of law books, legal journals, and opinions of legal experts relevant to this study. The data were processed qualitatively and analyzed using deductive reasoning. The results of the study indicate that the use of zakat funds can support the government's stunting reduction program, particularly through the utilization of consumptive and productive zakat distributed to poor and needy Muslim families. The use of zakat funds for stunting reduction in Indonesia is currently not evenly distributed across all cities and districts. Based on the perspective of maslahah mursalah, the use of zakat funds for stunting reduction programs is permissible and highly relevant because it provides public benefit and is beneficial in preserving the soul (hifz al-nafs) and offspring (hifz al-nasl) without conflicting with sharia provisions. Therefore, strengthening regulations and cross-sectoral coordination is needed so that the use of zakat funds to support accelerated stunting reduction can be implemented in a more targeted, integrated, and sustainable manner.
The Influence of Human Resource Competence and Good Governance on Financial Management Performance with the Internal Control System as a Moderating Variable (Empirical Study on Regional Apparatus Organizations in Ambon City Government) Resty Hairunnisya Pulu Hattumena; Christina Sososutiksno; Kevin Hermanto Tupamahu
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.v8i1.9509

Abstract

This study was conducted with the aim of providing empirical evidence regarding the influence of human resource competency and good governance on financial management performance with the internal control system as a moderating variable in OPDs in the Ambon City Government. The sampling method used in this study was the Non-Probability Sampling method with Purposive Sampling technique. The population used in this study were OPD employees in the Ambon City Government. A total of 159 questionnaires were distributed to respondents who met the criteria and could be used as samples in the study.
Creative Economy in Development of Micro , Small and Medium Enterprises : A Case Study in Tangkelek , Padang City Rizky Aulya, Vivi; Okta Safira, Adhe; Evanita, Susi
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.v8i1.9515

Abstract

Study This aim For analyze role economy creative in development of Tangkelek MSMEs in Padang City based on wisdom Minangkabau local . The method used is study descriptive qualitative through studies library with utilizing secondary data from literature and documents related. Research results show that implementation economy creative in Tangkelek MSMEs reflected through innovation design product , differentiation based culture local , as well as utilization digital technology in Marketing . Creative economy play a role in increase mark add, power competitiveness and sustainability business although with capital limitations . Research This conclude that economy creative own role strategic in support development of local MSMEs and the need supported by the increase quality source Power man as well as policy sustainable government .​
Effectiveness of Regional Policies in Reducing Stunting in South Buru Regency Nuraida Masbait; Maryam Sangadji; Dientje Rumerung
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.v8i1.9535

Abstract

Stunting is a human resource development issue that remains a serious challenge in various regions, including South Buru Regency. This study aims to analyze the effectiveness of regional policies in reducing stunting prevalence in South Buru Regency by examining the regional context, demographics, and socioeconomic conditions, as well as policy implementation. This study uses a descriptive qualitative approach. Data were obtained through secondary data sourced from official publications of the Central Statistics Agency, in addition to local government reports, policy documents, and reports from related agencies in the health and social development sectors. and primary data from interviews. Data analysis techniques were carried out through descriptive and interpretative analysis by examining the relationship between policies, health indicator achievements, and regional structural conditions. The study results show that despite improvements in several development indicators, such as the Human Development Index and regional economic growth, stunting prevalence in South Buru Regency remains influenced by various structural factors. Geographical factors, limited access to maternal and child health services, high poverty rates, and an economic structure dominated by the primary sector are key obstacles to achieving optimal policy outcomes. Furthermore, the implementation of stunting reduction policies has not been fully effective and equitable across regions and has not fully reached the most vulnerable groups. This study concludes that the effectiveness of stunting reduction policies in South Buru Regency remains partial and requires strengthening cross-sectoral coordination, equitable distribution of basic services, and policy adjustments to the characteristics of the island region. Therefore, more integrated, sustainable, and locally based policies are needed to support accelerated stunting reduction and improve the quality of human resources in South Buru Regency
Renewable Energy and Maluku's Natural Resources Strategies for Utilizing Local Potential for a Sustainable Future Maryam Sangadji; Diah Wahyuningsih; Ummi Duwila; Desry Jonelda Louhenapessy
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.v8i1.9536

Abstract

This study examines the utilization of renewable energy in Maluku Province, emphasizing an integrative approach based on local potential. Maluku, as an archipelagic region, has diverse energy potential, including solar, geothermal, microhydro, wind, and biomass. However, the utilization rate of new and renewable energy (EBT) remains low due to infrastructure, regulatory, social capacity, and economic constraints. This study uses a qualitative descriptive method supported by data from interviews and secondary quantitative data from BPS, PLN, and the Ministry of Energy and Mineral Resources. The analysis was conducted through spatial-sectoral mapping, evaluation of actual obstacles, and formulation of SWOT-based strategies. The results show that almost all regencies/cities in Maluku have significant EBT potential, with suitable utilization in the household, fisheries, agriculture, and public service sectors. The main obstacles include limited interconnection networks, unsupportive investment regulations, low community technical capacity, and small market scale. The proposed strategy emphasizes community-based renewable energy development, integration with natural resource conservation, local community empowerment, and multi-stakeholder collaboration. This study emphasizes the importance of a just energy transition that is contextual to the characteristics of the archipelago.
The Effectiveness of Internal Supervision of Regional Budget Performance and its Influence on Regional Economic Growth in South Buru District Rahmat Dasuki; Teddy Ch. Leasiwal; 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.v8i1.9538

Abstract

Internal supervision of regional financial management is one of the factors that plays an important role in improving regional financial performance, especially in the aspect of Regional Expenditure. On the other hand, the dynamics of regional spanning realization are the main determinant of regional economic growth, especially for the regions with weak fiscal capacity support. Therefore, efforts to improve regional spending performance by increasing the effectiveness of internal regional financial supervision are obsolutely necessary.                The purpose of this study is to analyze the effectiveness of internal financial supervision on budget performance and its influence on regional economic growth in South Buru Regency, for the LKPD years 2011 to 2024. For this purpose, the study uses multiple regression analysis supported by annual secondary time series data obtained from publications of the South Buru Regency Central Statistics Agency, and from the Maluku Representative Office of the Republik of Indonesia Audit Board.  The results of this study indicate that variations in the number of supervisory findings (TPI) have a significant negative effect on regional budget performance (KAD), while variations on Follow-up actions according to recommendations (TLSR) have a positive effect but not statistically significant. Based on the results of the simultaneous F Test, the influence of variations in these two factors, TPI and TLSR on regional budget performance is not statistically significant, which is confirmed by the estimated value of the determination coefficient R2 of 0.338 which indicates that the effectiveness of internal supervision has not had an effective influence on regional budget performance. In another section, the results of this study show that variations in direct/capital spending (BLM) during the observation period had a significant positive effect on variations in regional economic growth. In addition, according to the results of the F Test, these two variables have a significant influence on regional economic growth with a coefficient of determination R2 of 0.751.
The Effect of Self-Efficacy and Perceived Organizational Support on Performance through Readiness for Change as an Intervening Variable in Employees Working at PT Kenza Hospitality Investment Baiq Uswatun Hasanah; Sulaimiah
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.v8i1.9541

Abstract

Tourism in Indonesia has experienced significant growth, but along with its expansion, the sector faces challenges related to the readiness of competent human resources (HR). This study aims to analyze the effect of self-efficacy and perceived organizational support on employee performance, with readiness for change as an intervening variable. Using an associative quantitative approach, data were collected through questionnaires distributed to employees of PT Kenza Hospitality Investment in Mandalika, Lombok. The results show that self-efficacy and perceived organizational support positively influence employee performance, both directly and through readiness for change as a mediator. The higher the self-confidence and organizational support, the better the employee performance, and readiness to change also improves their performance. These findings provide implications for companies to enhance employees' self-efficacy and strengthen organizational support to improve performance in the face of change.

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