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
 92   93   94   95   96 
The Effect of Free Cash Flow and Information Asymmetry on Profit Management in Healthcare Sector Companies Listed on the Indonesia Stock Exchange in 2020–2024 Rahawarin, Steffi; Intan Pramesti Dewi
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.v8i1.9713

Abstract

This study aims to analyze the effect of free cash flow and information asymmetry on earnings management in healthcare companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. Earnings management often arises due to conflicts of interest between management and shareholders, which are driven by the availability of free cash flow and information imbalance. This research employs a quantitative method with a causal approach. The population consists of all healthcare companies listed on the IDX, with samples selected using purposive sampling. Secondary data in the form of annual financial statements are used in this study. Data analysis is conducted using multiple linear regression. The results indicate that free cash flow has a negative and significant effect on earnings management, while information asymmetry does not have a significant effect on earnings management. These findings are expected to provide insights for investors and stakeholders in assessing earnings management practices in the healthcare sector.
Implementation of the Policy on the Reduction and Elimination of Sanctions or Principal Rural and Urban Land and Building Tax in Palembang City Hidayatullah, M.; Lionardo, Andries; Putra, Raniasa; Iriani, Atrika
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.v8i1.9714

Abstract

This study aims to analyze the implementation of the policy on reduction and elimination of principal tax and administrative sanctions of Rural and Urban Land and Building Tax (PBB-P2) based on Palembang Mayor Regulation Number 33 of 2024. The background of this research is the high accumulation of PBB-P2 arrears in Palembang City, exceeding IDR 500 billion, and the relatively low level of taxpayer compliance. This research employs a qualitative descriptive approach using Ripley and Franklin’s policy implementation theory, which emphasizes three dimensions: compliance, smooth functioning of routines, and goal achievement. Data were collected through in-depth interviews, observation, and documentation at the Regional Revenue Agency of Palembang City. The findings indicate that in terms of compliance, policy implementers adhered to the regulation, including the automatic reduction mechanism through the information system. In terms of smooth functioning, adequate facilities, infrastructure, and technical personnel were available, although taxpayer understanding remains limited. Regarding goal achievement, the policy contributed to a significant increase in PBB-P2 revenue realization in 2024, approaching the predetermined target, and improved public perception of tax services. This study concludes that the implementation of Mayor Regulation Number 33 of 2024 was relatively effective, although strengthening public outreach and tax education is necessary to achieve sustainable compliance
Implementation Of Land And Building Tax (PBB) Reduction Policy For Individual Taxpayers In Palembang City Sari, Desi Novita; Thamrin, M.Husni; Mustain, Akhmad
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.v8i1.9719

Abstract

Objective: This study aims to analyze the implementation of the Land and Building Tax (PBB) reduction policy for individual taxpayers in Palembang City based on the principles of Adam Smith's Canons of Taxation. Furthermore, this study aims to identify factors influencing the success of implementation and compare the realization of the policy across three recipient criteria: the underprivileged, retirees, and veterans. Method: This study used a qualitative descriptive method with a field study approach in Palembang City. Data were collected through direct observation, documentation, and in-depth interviews with eight key informants, including the Head of the Palembang City Regional Tax Management Agency (Bapenda), relevant technical officials, and taxpayer representatives from each category. Data analysis techniques included data condensation, data presentation, and drawing conclusions, the validity of which was tested through source triangulation. Results: The research findings indicate that the policy implementation has been quite successful, meeting four main aspects: (1) Equality, through factual verification of taxpayers' economic conditions and the provision of inclusive services for vulnerable groups; (2) Certainty, based on the legal basis of Mayoral Regulation No. 5 of 2020 and SOPs that guarantee a 7–14-day service time; (3) Convenience of Payment, through the provision of digital payment channels and e-commerce; and (4) Economic of Collections, which has successfully increased compliance and reduced tax arrears. However, there is a gap in implementation, with pensioner criteria dominating applications compared to veterans and low-income groups.Implications: The results of this study suggest the need for more extensive outreach, especially for veterans and low-income groups, to minimize information gaps. For policy practitioners, it is recommended to accelerate the transition to full digitalization to reduce reliance on physical documents and increase administrative efficiency. Future research could expand the scope to corporate taxpayers or analyze the effectiveness of policy communication at the grassroots level.
Transformation of Mustahik into Muzakki Through Independent Entrepreneurship: A Study on the Financial Management of MSME in the Z-Chicken Program Sudirman; Alimuddin; Darwis Said; Madrianah
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.v8i1.9743

Abstract

The purpose of this study is to explore the practice of mustahik financial management as MSE actors in the Z-Chicken productive zakat program organized by the National Amil Zakat Agency (Baznas) of Pangkep Regency, and assess the role of mustahik assistance to become muzakki. The background of this research is that the capital assistance program and production training that have been given to mustahik to become independent MSE actors still experience obstacles in their implementation. Namely, the inability of MSE actors to separate business and personal finances, as well as the lack of maximum assistance programs carried out by program organizers that have an impact on the sustainability of the beneficiaries' businesses. This research uses a qualitative approach of case studies, where the perpetrators are mustahik as the beneficiaries of the program and the Pangkep Regency Baznas as the program manager and companion. Data were obtained through interviews, observations, FGDs, and documentation, then analyzed with Miles and Huberman's interactive models, and tested for validity using triangulation of sources and methods. The results show that financial management practices are still weak, and turnover is often considered a profit without a separation between capital and margin. The main inhibiting factors include household financial literacy, low financial literacy, lack of record-keeping habits, and a culture of dependence on aid. Baznas' role in mentoring is more focused on technical, production, and digital marketing aspects, while the financial literacy aspect has not been optimal. Theoretically, this research strengthens the theory of microfinance and financial capabilities in the context of productive zakat, while practically providing recommendations for Baznas to integrate financial literacy training and sustainable mentoring into social economic empowerment programs.
Member Service Quality Development Strategy Using SWOT Analysis Study on Bhina Raharja Savings and Loans Cooperative in Rembang Regency Arif Darmawan; Mamik Indaryani; Dwi Soegiarto
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.v8i1.9754

Abstract

This study aims to analyze service quality at the Bhina ​​Raharja Savings and Loan Cooperative in Rembang Regency using the 8P marketing mix framework and SWOT analysis. The study uses a qualitative approach. Data were collected through observation, in-depth interviews with five informants consisting of managers, service officers, and members, as well as supporting document studies. The results of the study found four main themes, namely the spirit of kinship as a relational strength based on trust but not yet standardized in written SOPs, the convenience and accessibility of physical services that are quite good but not yet integrated with digital services, the transparency of costs that are not fully understood by members, and the need for digital modernization as both an opportunity and a challenge for organizational adaptation. The SWOT analysis shows that the strengths lie in social capital and emotional closeness, while the weaknesses lie in manual systems, limited standardization, and cost communication. Opportunities stem from the trend of digitalization and community economic awareness, while threats come from fintech and digital banking. Recommended strategies include humanistic digital transformation, increased cost transparency, revitalization of human resource competencies, and optimization of service facilities. Improving service quality requires a balance of family values, transparency, and technological innovation to strengthen loyalty and competitiveness in cooperatives.
Quality of Service and Accessibility of Health Services and Its Implications for Patient Compliance through Patient Satisfaction as an Intervening Variable at the Medical Rehabilitation Polyclinic of Meranti Islands Regency Hospital Ravi Sanjani; Abdul Gani Sidqi; Vip Paramarta; Chevie Wirawan; Ayu Laili Rahmiyati
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.v8i1.9757

Abstract

Service quality refers to the extent to which healthcare services can improve the desired health outcomes in accordance with the abilities and knowledge of professionals. One of the services in hospitals is Medical Rehabilitation. Based on the visit data to RSUD Kabupaten Kepulauan Meranti in 2024 at the Medical Rehabilitation Polyclinic, the three most common diseases out of the top ten at the Rehabilitation Polyclinic were obtained, namely: Sequela of cerebral infarction, primary gonarthrosis, and Low Back Pain. Currently, RSUD Kab. Kep. Meranti has only one Medical Rehabilitation Specialist Doctor who practices from Monday to Wednesday. This study is a quantitative research with an associative approach aimed at determining the effect of service quality and service accessibility on patient satisfaction and compliance with a total of 90 respondents. Based on the results of data analysis and hypothesis testing conducted simultaneously, Service Quality, Service Accessibility, and Patient Satisfaction have a significant effect on Patient Compliance. Nevertheless, the coefficient of determination (R²) value of 0.257 indicates that the regression model can only explain 25.7% of the Patient Compliance variable, while the remaining 74.3% is influenced by other factors not studied in this research.
The Linkages between Corporate Social Responsibility and Financial Performance: The Moderating Role of Ownership Structure hamida; M. Arsyadi Ridha
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.v8i1.9762

Abstract

This study aims to analyze the relationship between corporate social responsibility and financial performance with the moderating role of ownership structure for manufacturing companies in the consumer goods sector. This study used 46 samples of manufacturing companies in the consumer goods sector listed on the Indonesia Stock Exchange for the period 2017-2022 and the data collection technique used was purposive sampling. This study uses panel data regression analysis and MRA (Moderated Regression Analysis). The results showed that CSR significantly has a positive effect on ROA. While foreign ownership, managerial ownership and institutional ownership are not able to moderate the relationship between CSR and financial performance.
The Effect of Limited Time Offers and Platform Service Quality on Impulsive Buying Among E-Commerce Consumers in Indonesia With Paylater As a Moderating Variable Nazmi Aulia Rachim; Sulhaini
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.v8i2.9769

Abstract

The rapid growth of e-commerce in Indonesia has led to the emergence of various digital marketing strategies that stimulate consumers’ impulsive buying behavior. This study examined the effects of limited time offers and platform service quality on impulsive buying among e-commerce consumers in Indonesia, with paylater as a moderating variable. It employed a quantitative approach. Research data were collected using an online survey method, in which questionnaires were distributed through social media. The collected data were analyzed using the Structural Equation Model (SEM) method with Amos 31 software. The results of this study indicate that limited time offers have a significant effect on impulsive buying. In contrast, platform service quality does not have a significant effect on impulsive buying. In addition, paylater has been shown to influence the relationship between limited time offers and platform service quality, as well as impulsive buying. This study contributes to the literature and has practical implications for e-commerce practitioners in developing digital marketing strategies.
The Influence of Taxpayer Awareness, Digital Tax Literacy, and Service Quality on Taxpayer Compliance in Pamekasan Regency Hayati, Rini Nur; Alfian, Nurul
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.v8i1.9774

Abstract

This study aims to analyze the influence of taxpayer awareness, digital tax literacy, and service quality on individual taxpayer compliance in Pamekasan Regency. The research employed a quantitative approach with an associative method. The sample consisted of 97 individual taxpayers selected using an accidental sampling technique. Data were collected through questionnaires and analyzed using multiple linear regression with SPSS version 26. The results show that taxpayer awareness, digital tax literacy, and service quality have a positive and significant effect on taxpayer compliance. Simultaneously, the three independent variables explain 59.1% of the variation in taxpayer compliance, while the remaining 40.9% is influenced by other factors outside the research model. These findings emphasize the importance of improving taxpayer awareness, strengthening digital tax literacy, and enhancing service quality to encourage sustainable taxpayer compliance.
Investment Feasibility Evaluation Analysis in Beverage Partnership Business: Case Study on Fore Coffee in Mataram City Anggun Cantika; Alamsyah AB
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.v8i1.9808

Abstract

The rapid growth of Indonesia's modern coffee industry through franchise partnerships offers significant investment opportunities but also financial risks. This study analyzes the investment feasibility of Fore Coffee's partnership business in Mataram City using financial indicators. Using a mixed-methods case study approach, the study targeted stakeholders of one Fore Coffee outlet, including managers, employees, and consumers. Data collection through interviews, observations, documentation, and questionnaires was analyzed using NPV, IRR, PP, PI, and sensitivity analysis. The results show an NPV of IDR 3,250,214,444, an IRR of 58.9% (exceeding the cost of capital by 10%), PP of 1 year and 11 months, and PI of 2.85, confirming the investment feasibility. The sensitivity analysis proves the project's resilience to a 10% decline in revenue. It is concluded that the Fore Coffee partnership investment in Mataram is highly financially feasible, serving as a reference for potential investors in decision-making.

Page 94 of 96 | Total Record : 959

 92   93   94   95   96 

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