cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Mujahidin
Contact Email
mujahidin@iainpalopo.ac.id
Phone
+6281243481878
Journal Mail Official
al-kharaj@iainpalopo.ac.id
Editorial Address
Jl. Bitti, Blandai Kota Palopo
Location
Kota palopo,
Sulawesi selatan
INDONESIA
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
 91   92   93   94   95 
Analysis of the Influence of Institutional Image, Zakat Institution Performance and Trust on Muzakki Satisfaction (Study on Baznas Semarang City) Aulya Rahmawati; Zainal Alim Adiwijaya
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.v8i1.9469

Abstract

This study addresses the main problem of challenges in maintaining the trust and satisfaction of muzakki amidst the demands of professional zakat management. This study aims to examine the influence of institutional image, zakat institution performance, and trust on muzakki satisfaction at BAZNAS Semarang City. This study uses a quantitative method with a purposive sampling technique on 130 respondents from a population of 2,996 muzakki as of July 2025, the data were analyzed using SEM-PLS through SmartPLS software version 4.1.1.4. The results show that institutional image, zakat institution performance, and trust have a positive and significant effect on muzakki satisfaction. This model has a value of of 0.747 (Adjusted = 0.741) which shows that the three independent variables are able to explain 74.1% of the variation in muzakki satisfaction in the strong category. This data is supported by a summary of open-ended responses, which indicate that the friendliness of officers, ease of processing through digital services, and transparency of zakat distribution are the aspects most appreciated by respondents. This study was limited to the scope of BAZNAS Semarang City with three independent variables. Future research is recommended to develop variables such as reporting transparency, service innovation, and the tangible impact of zakat empowerment programs. This study provides insight into muzakki satisfaction at the regional level by enriching the interpretation of the results through respondents' aspirations regarding digital services and distribution transparency.
The Effect Of Transformational Leadership And Perceived Organizational Support On Innovative Performance Behavior Mediated By Work Engagement Imam Syabudin Anwar; Lie Liana
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.v8i1.9491

Abstract

This study aims to analyze the influence of transformational leadership and perceived organizational support on innovative performance behavior mediated by work engagement. This study used a quantitative approach with a population of 2,523 Pekalongan City Government ASN employees as of October 2025. The sample size was calculated using the Slovin formula and obtained a sample size of 110 employees. Sampling was conducted using a purposive sampling technique with the following criteria:years of serviceThe respondents had a minimum of 3 years of experience so that they had sufficient work experience to feel the influence of leadership and perceived organizational support on innovative work behavior. The data were processed using SPSS software version 26. Data analysis techniques included respondent descriptions, variable descriptions, validity tests, reliability tests, F tests, R2 tests, t tests, and Sobel tests. The results of the study stated that transformational leadership had a positive effect on work engagement, perceived organizational support had a positive effect on work engagement, transformational leadership had no effect on innovative work behavior, perceived organizational support had no effect on innovative work behavior, work engagement had a positive effect on innovative work behavior, work engagement mediated the effect of transformational leadership on innovative work behavior, and work engagement mediated the effect of perceived organizational support on innovative work behavior.
Zoning of Nature Tourism Parks Based on Ecological and Socio-Economic Sensitivity: Case Study of Grojogan Sewu Nature Tourism Park Heriyaningtyas, Evi; Maryono, Maryono; Muhammad , Fuad
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 2 (2026): SettingsVol. 8 No. 1 (2026): All articles in this issue include authors from 3
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v8i2.9582

Abstract

Grojogan Sewu Nature Tourism Park, covering an area of 64,124 hectares, has undergone environmental and spatial changes that no longer align with its original management zoning plan. This study aims to redesign the management blocks based on ecological and socio-economic sensitivities through the use of spatial multi-criteria evaluation combined with a hierarchical decision-making process and geographic information system-based analysis. The objectives of the study are to determine management zones using ecological sensitivity criteria, including vegetation cover, land cover, slope classification, geological sensitivity, and distribution of flora and fauna. Additionally, socio-economic sensitivity is assessed using criteria such as accessibility to potential areas of utilization, zones of tourism activities, and water resource usage areas. The findings of this study indicate a revised spatial division of the nature park into two main management blocks: the protection block and the utilization block. The protection block accounts for approximately 36,966 hectares or 57.65 percent of the total area, while the utilization block comprises about 27,158 hectares or 42.35 percent. The proposed zoning scheme is expected to support effective conservation strategies and enhance integrated spatial planning for sustainable nature tourism management in Grojogan Sewu
Design Of A Vba-Based Financial Recording And Transaction Tracking Application In Excel At Kartika Laundry, South Jakarta City Permatahati, Shintya; Anugrahani, Inanda Shinta
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.v8i1.9600

Abstract

This study aims to design and implement a financial recording application based on Microsoft Excel, utilizing Visual Basic for Applications (VBA), for the micro, small, and medium enterprise (MSME) Laundry Kartika. The main problem identified is the lack of internal control in financial recording practices, which are still carried out manually without adequate recording procedures, resulting in transaction data that are not systematically documented and are at risk of loss or distortion of financial information. In addition, the absence of an effective accounts receivable and payable tracking mechanism causes credit transactions to often go unrecorded, which may lead to uncollectible receivables and reduce the reliability of financial reports. The developed application, AKLUN (Aplikasi Akuntansi Laundry), provides key features such as automated transaction input, preparation of general journals and ledgers, presentation of income statements and balance sheets, a fixed asset depreciation tracker, and a user authentication-based security system. The application development was carried out using the waterfall model, which includes stages of needs analysis, system design, implementation, testing, and maintenance. The implementation results indicate that AKLUN can improve the regularity and consistency of transaction recording, enhance financial documentation from previously unstructured to more systematic and well-documented, and provide an accountable and reliable accounts receivable and payable tracking mechanism. Thus, AKLUN serves as a relevant, effective, and adaptive digital solution to support efficient and responsive financial management for MSMEs in the context of digital transformation.
The Effect of Entrepreneurial Orientation on Organizational Resilience Through Entrepreneurial Bricolage Study on Small Businesses of IWAPI Members in Banten Province Maulina, Erna; Damayanti, Reza
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.v7i4.9606

Abstract

This study aims to examine the effect of entrepreneurial orientation (EO) on organizational resilience (OR) through entrepreneurial bricolage (EB) among women-owned small enterprises that are members of IWAPI in Banten Province. The research addresses the issue of how entrepreneurial values and resource improvisation strengthen the adaptability and sustainability of small businesses operated by women entrepreneurs in a dynamic business environment. The study employs a quantitative approach using the Partial Least Squares–Structural Equation Modeling (SEM-PLS) method to analyze data collected from members of IWAPI Banten. The variables measured include entrepreneurial orientation, entrepreneurial bricolage, team governance, and organizational resilience. The analysis examines both direct and indirect effects to identify mediation mechanisms.The results show that EO has a positive and significant effect on both EB and OR. EB also positively influences OR and significantly mediates the relationship between EO and OR, indicating that entrepreneurial creativity and resource improvisation enhance organizational resilience. However, EB does not significantly mediate the effect of team governance on OR, suggesting that governance impacts resilience more directly through coordination and team effectiveness.The findings highlight that entrepreneurial orientation and adaptive resource management through bricolage are key drivers of organizational resilience in women-led small enterprises
The Influence of Digital Information Quality, Brand Trust, Digital Service Quality, and Ease of Access Digital to Customer Satisfaction PT Pintu Berkat Bahagia Jakarta Suryono, Imam; Sara Sabila, Putri
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.v8i1.9653

Abstract

The rapid growth of digital commerce has transformed customer behavior, including in the luxury retail sector. Customers increasingly rely on digital platforms to access product information, interact with sellers, and conduct transactions. However, in luxury retail, where product authenticity, service quality, and trust are crucial, maintaining customer satisfaction through digital channels becomes a strategic challenge. Previous studies highlight the role of information quality, trust, service quality, and ease of access in shaping customer satisfaction in digital environments. This study aims to analyze the influence of digital information quality, brand trust, digital service quality, and digital accessibility on customer satisfaction at PT. Pintu Berkat Bahagia Jakarta, both partially and simultaneously. This research uses a quantitative associative approach. The sample consists of 128 reseller customers selected through purposive sampling from a population of 189 customers. Data were collected using a structured questionnaire with a Likert scale (1–5). Analysis techniques include validity and reliability tests, classical assumption tests, multiple linear regression, t-test, F-test, and coefficient of determination (R²). The results show that digital information quality, brand trust, digital service quality, and digital accessibility each have a positive and significant effect on customer satisfaction. Simultaneously, these variables explain 84.8% of the variation in customer satisfaction, indicating that integrated digital service management is a key factor in improving satisfaction. This study contributes to digital marketing and customer satisfaction literature by confirming that customer satisfaction in luxury digital retail is shaped by multiple service-related factors. Practically, the findings provide guidance for companies to enhance digital information accuracy, strengthen trust, This study focuses on a single company and reseller customers only, which may limit generalization. Future research may include broader customer segments and additional variables such as customer loyalty or brand value
The Impact of Green Accounting, Company Size, and Company Value on Profitability Moderated by Firm Age Merdiasari Iraningrum; Putri Awalina; Beby Hilda Agustin
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 2 (2026): SettingsVol. 8 No. 1 (2026): All articles in this issue include authors from 3
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v8i2.9677

Abstract

Penelitian ini bertujuan untuk menguji pengaruh Akuntansi Hijau, Total Aset, dan Nilai Perusahaan terhadap Profitabilitas dengan Usia Perusahaan sebagai variabel moderasi pada perusahaan sektor konsumen non-siklik yang terdaftar di Bursa Efek Indonesia (IDX) untuk periode 2021–2024. Penelitian ini menggunakan pendekatan kuantitatif dengan analisis regresi linier berganda dan Analisis Regresi Moderasi (MRA). Data dianalisis menggunakan SPSS dengan uji asumsi klasik, uji kelayakan model, dan pengujian hipotesis. Hasil penelitian menunjukkan bahwa Akuntansi Hijau mempunyai pengaruh negatif yang signifikan terhadap profitabilitas karena peningkatan biaya lingkungan. Total Aset dan Nilai Perusahaan tidak berpengaruh signifikan terhadap profitabilitas karena keuntungan lebih ditentukan oleh efektivitas manajemen dan kondisi pasar. Usia Perusahaan terbukti memoderasi dan meningkatkan pengaruh Akuntansi Hijau terhadap profitabilitas, tetapi tidak memoderasi hubungan antara Total Aset dan Nilai Perusahaan terhadap profitabilitas. Secara teoritis, temuan ini memperkuat perspektif legitimasi dan teori agensi bahwa kepatuhan lingkungan memiliki konsekuensi keuangan jangka pendek. Secara praktis, perusahaan dan regulator perlu menyeimbangkan komitmen lingkungan dengan strategi bisnis yang lebih efisien melalui insentif dan inovasi hijau. Penelitian ini memberikan perspektif berbeda melalui penempatan umur perusahaan sebagai variabel moderasi untuk menganalisis dampak akuntansi hijau serta struktur aset dan nilai perusahaan terhadap profitabilitas dalam cakupan perusahaan yang berperingkat PROPER di Indonesia.
Preparation and Comparison of Simple Tax Avoidance Scores Based on Profitability Ratio in Banking Companies in the LQ45 Index Rirantri, Bi; Srihastuti, Eni; Wahyudi, Moch
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.v8i1.9706

Abstract

This study aims to develop and implement a simple tax avoidance score based on the Effective Tax Rate (ETR) and illustrate its relationship to profitability ratios in banking companies listed in the LQ45 Index for the 2020-2024 period. The study uses a descriptive and comparative quantitative approach using financial statement data. The results show that banks with relatively high profitability tend to have high and stable tax avoidance scores. The simple ETR-based score is effective for mapping tax avoidance patterns based on company profitability performance.
Discriminatory Analysis to Predict Tax Aggressiveness Categories Based on Return on Asset and Debt to Equity Ratio in Agricultural Sector Companies on the IDX Selvianti, Dwi; Fauziyah, F; Suaidah, Imarotus
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.v8i1.9707

Abstract

The purpose of this research is to test the ability of ROA and DER in distinguishing companies that implement tax aggressiveness strategies and companies that do not implement tax aggressiveness strategies. This study uses discriminatory analysis techniques as the main method wazith 8 samples of agricultural sector companies listed on the IDX in the 2021-2024 period. The sample used is grouped based on the median value of the Effective Tax Rate of 0.23. The results showed that, partially the Return on Asset variable was significant in distinguishing the two groups (Sig. 0.021) and the Debt to Equity Ratio variable was partially insignificant in distinguishing the two groups (Sig. 0.101). Simultaneously, the ROA and DER were proven to be able to form a significant discriminant function (Sig. 0.037) with a classification accuracy rate (Hit Ratio) of 71.9%. Research provides empirical contribution to the literature on the distinguishing factors of the characteristics of tax aggressiveness in the agricultural sector. Practically, this finding has implications for the Directorate General of Taxes as a reference for taxpayer analysis through increasing the focus of supervision on companies that have high profitability due to the tendency to carry out tax aggressive practices.
Comparative Analysis of Profitability, Credit Risk and Operational Efficiency Between State-Owned Banks and National Private Banks on the IDX for the Period 2020-2024 Kurnia, Dinda Nashra Aji; Fauziyah, F; Yani, Ahmad
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.v8i1.9708

Abstract

The financial performance of national commercial banks and State-Owned Enterprises (SOEs) listed on the Indonesia Stock Exchange between 2020 and 2024 will be examined and contrasted in this study. Three main criteria are used to assess financial performance: operational efficiency, credit risk, and profitability. Return on Equity (ROE), Return on Assets (ROA), and Net Interest Margin (NIM) are used to evaluate profitability. Non-performing loans (NPLs) serve as a stand-in for credit risk, and the operating expenses to operating income ratio (BOPO) is used to gauge operational effectiveness. The research uses secondary data from audited annual financial statements and takes a quantitative method with a comparative design. Eight banks make up the sample, including four state-owned and four national private banks, for a total of 40 observations. Descriptive statistics, the Shapiro-Wilk normality test, the independent sample t-test, and the Mann-Whitney U test were used to evaluate the data. The results show that, across all examined metrics, state-owned banks and national private banks do not significantly differ in terms of their financial performance. This finding implies that ownership structure is not the main factor influencing banking performance. The study has consequences for bank management and regulators in formulating strategic choices and regulations meant to preserve banking stability and enhance performance. It also lays the groundwork for further studies that will broaden the study by introducing other variables and methodological techniques.

Page 93 of 96 | Total Record : 959

 91   92   93   94   95 

Filter by Year

2019 2026


Reset
Filter By Issues
All Issue Vol. 8 No. 2 (2026): SettingsVol. 8 No. 1 (2026): All articles in this issue include authors from 3 Vol. 8 No. 1 (2026): All articles in this issue include authors from 3 countries of origin (Indonesi Vol. 7 No. 4 (2025): All articles in this issue include authors from 3 countries of origin (Indonesi Vol. 7 No. 3 (2025): : All articles in this issue include authors from 3 countries of origin (Indone Vol. 7 No. 2 (2025): All articles in this issue include authors from 3 countries of origin (Indonesi Vol. 7 No. 1 (2025): All articles in this issue include authors from 3 countries of origin (Indonesi Vol. 6 No. 3 (2024): All articles in this issue include authors from 3 countries of origin (Indonesi Vol. 6 No. 2 (2024): All articles in this issue include authors from 3 countries of origin (Indonesi Vol. 6 No. 1 (2024): All articles in this issue include authors from 5 countries of origin (Indonesi Vol. 5 No. 4 (2023): All articles in this issue include authors from 3 countries of origin (Indonesi Vol. 5 No. 3 (2023) Vol 5, No 3 (2023) Vol 5, No 2 (2023) Vol 5, No 1 (2023) Vol. 4 No. 2 (2022) Vol 4, No 2 (2022) Vol 4, No 1 (2022) Vol 3, No 2 (2021) Vol 3, No 1 (2021) Vol 2, No 2 (2020) Vol 2, No 1 (2020) Vol 1, No 2 (2019) Vol 1, No 1 (2019) More Issue