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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
 92   93   94   95   96 
Influence Of Pentagon Fraud On Fraudulent Financial Reporting: Ministry Of Timor-Leste Caetano Carceres Correia; Siti Munawaroh
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.v8i1.9817

Abstract

This study aims to examine how pentagon fraud can affect financial reporting fraud in Timor-Leste ministries. This study was conducted in 8 Timor-Leste ministries with a sample of 88. The analysis technique used in this study was simple regression using SPSS. The results of the study indicate that with a significance level of 5% (percent), pentagon fraud has a positive effect on financial reporting fraud. This indicates that the higher the pentagon fraud, the higher the financial reporting fraud in Timor-Leste ministries. The results of the study indicate that pentagon fraud has an influence on financial reporting fraud. Based on the results of interviews with respondents in Timor-Leste ministries, many people still use opportunities to commit financial reporting fraud, this is due to the lack of supervision from auditors to identify several opportunities that will be used by irresponsible people to commit financial reporting fraud
The Effect of Capital Assistance, Financial Literacy, And Entrepreneurial Motivation on The Economic Welfare of Mustahik in The YBM Brilian Ro Pekanbaru Rupita, nanda ega; Albahi, Muhammad; Sosiady, Mulia
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.v8i1.9820

Abstract

This study aims to analyze the effect of Capital, Financial Literacy, and Entrepreneurial Motivation on the Economic Welfare of mustahik beneficiaries of the Gerobak Bermakna Program at YBM BRILiaN RO Pekanbaru. The study tests the hypothesis that the three independent variables have a positive and significant effect on economic welfare, both partially and simultaneously. A quantitative approach with an explanatory research design was employed. The population, which also served as the sample, consisted of 169 mustahik selected using a total sampling technique. Data were collected through structured questionnaires using a Likert scale and analyzed using multiple linear regression at a 5% significance level. The results indicate that Business Capital (t = 2.217; p = .028), Financial Literacy (t = 6.406; p = .000), and Entrepreneurial Motivation (t = 3.349; p = .001) have a positive and significant effect on Economic Welfare. Simultaneously, the analysis shows F(3,165) = 66.626; p = .000 with an R² value of .548, meaning that 54.8% of the variance in economic welfare can be explained by the three variables. Financial literacy emerges as the most dominant variable. These findings imply that productive zakat programs should integrate capital assistance with continuous capacity building and entrepreneurial motivation development to sustainably enhance beneficiaries’ economic welfare.
The Effect of Product Quality and Modern Packaging Training on the Competitiveness of Salted Fish Products in the Belawan Coastal Area Sitanggang, Ade Adryana Putri; Siregar, Ardina Ella Putri; Siagian, Nalom; Sinaga, Kepler
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.v8i1.9826

Abstract

This study aims to analyze the influence of product quality and modern packaging training on the competitiveness of salted fish products in the coastal area of Belawan. This research employed a quantitative approach using Partial Least Squares–Structural Equation Modeling (PLS-SEM). Research data were collected through questionnaires distributed to 100 salted fish business actors as respondents and were analyzed using measurement model and structural model testing to identify relationships among variables. The results indicate that product quality has a positive and significant effect on competitiveness, with a path coefficient of 0.398 and a p-value < 0.05. In addition, modern packaging training also has a positive and significant effect on competitiveness, with a path coefficient of 0.411 and a p-value < 0.05.The R-square value of 0.426 indicates that product quality and modern packaging training explain 42.6% of the variance in competitiveness, while the remaining variance is explained by other variables outside this study. The findings emphasize the importance of improving product quality and strengthening modern packaging skills as strategic efforts to develop salted fish businesses in order to remain competitively sustainable amid evolving market dynamics. This study is expected to serve as a practical reference for business actors and policymakers.
The Effect of Viral Marketing, Celebrity Endorser, and Brand Awareness on Purchase Decisions for Skintific Products at STIE Malangkucecwara with Trust as an Intervening Variable Zuhroh, Imama; Liana, Yuyuk; Tedjautama, Christina Natalia
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.v8i1.9840

Abstract

This study aims to analyze the effect of viral marketing, celebrity endorser, and brand awareness on the purchase decision for Skintific products at STIE Malangkucecwara, with consumer trust as an intervening variable. The study employs a quantitative approach using a survey method with accidental sampling, involving 89 female student respondents. Data were collected via questionnaire and analyzed using multiple linear regression and the Sobel test. Results indicate that viral marketing, celebrity endorser, and brand awareness each have a positive and significant effect on purchase decisions. Consumer trust also proved to mediate the relationships between all three independent variables and purchase decisions. These findings provide practical implications for skincare marketing strategies, particularly in building consumer trust through digital content and collaboration with credible influencers.
Factors Influencing Non-Performing Financing in Local and Foreign Islamic Banks in Malaysia: The Impact of Staff Efficiency as a Moderator M. Rizki Fadillah; Maftukhatusolikhah; Rinol Sumantri; Amirul Faiz Osman; Nor Hayati 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.v8i1.9852

Abstract

The high level of Non-Performing Financing (NPF) in Malaysian Islamic banks, particularly higher fluctuations in foreign banks compared to local banks during 2017-2023, threatens financial stability with a market share of 40 percent. This study aims to analyze the influence of internal factors (ROA, FDR, FLP) and external factors (UR, IR, COC) on NPF, with staff efficiency as a moderator. Using a quantitative approach with panel data regression (Fixed Effect Model) and hierarchical regression, secondary data from Fitch Connect, Department of Statistics Malaysia, and Worldwide Governance Indicators. The population includes 16 Islamic banks (11 local, 5 foreign), a purposive saturated sample yielding 112 observations (77 local, 35 foreign). The results show that all six factors significantly affect NPF in local banks, while five factors in foreign banks; staff efficiency moderates FDR, FLP, IR for local and ROA, FLP, UR, IR, COC for foreign banks, improving risk mitigation. The conclusion recommends investment in staff training and anti-corruption policies to reduce NPF.
The Impact of ERP Implementation on the Quality of Accounting Information and Decision Making Fauzi; Victor Pattiasina; Ulydhatul Ismiyana; Amimah Qodari; Mohammad Aviciena Taufiqurrahman
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.v8i1.9859

Abstract

This study aims to analyze the effect of Enterprise Resource Planning (ERP) implementation on the quality of accounting information and managerial decision-making. The development of information technology encourages organizations to adopt integrated systems capable of producing real-time, accurate, and relevant information. ERP, as an integrated information system, is believed to improve the quality of financial reporting through cross-functional data integration, process automation, and strengthening internal controls. Good accounting information quality is ultimately expected to support faster, more accurate, and more rational decision-making processes. This study uses a quantitative approach with an explanatory design. Data were collected through questionnaires distributed to managers and staff involved in the use of the ERP system. The data analysis technique used multiple regression to test the direct influence between variables. The results show that ERP implementation has a positive and significant effect on the quality of accounting information. In addition, the quality of accounting information also has a positive and significant effect on decision-making. Thus, effective ERP implementation can improve the quality of accounting information and strengthen the effectiveness of decision-making within an organization. This study implies that ERP system optimization needs to be supported by organizational readiness, human resource competence, and management commitment to maximize the strategic benefits of the system.
The Influence of Promotion, Online Customer Reviews, and Price on Generation Z’s Purchase Decisions at Belia Cosmetic in the Shopee Marketplace (Study on Consumers in Surabaya) Ra Nadia Triyana Serli; R. Yuniardi Rusdianto
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.v8i2.9862

Abstract

This study aims to determine and analyze the influence of promotion, online customer reviews, and price on the purchasing decisions of Generation Z at Belia Cosmetic on the Shopee marketplace (a study of consumers in Surabaya). The research is motivated by the increasing competition in the cosmetics and skincare industry within marketplaces and the changing behavior of Generation Z, who are becoming more selective in considering promotions, customer reviews, and prices before making purchasing decisions. This study employed a quantitative method with an associative approach. The population consisted of Generation Z consumers who had purchased Belia Cosmetic products through Shopee, and the sample was selected using simple random sampling with a total of 100 respondents who met the research criteria. Data were collected through questionnaires using a Likert scale and analyzed using validity tests, reliability tests, classical assumption tests, multiple linear regression analysis, the coefficient of determination (R²), and hypothesis testing through t-tests and F-tests. The results indicate that promotion, online customer reviews, and price simultaneously have a significant effect on purchasing decisions. Partially, promotion has a positive and significant effect on purchasing decisions, online customer reviews have a positive and significant effect on purchasing decisions, and price has a positive and significant effect on purchasing decisions. Among the variables, online customer reviews have the most dominant influence on Generation Z purchasing decisions at Belia Cosmetic on the Shopee marketplace. This study is expected to serve as a reference for companies in optimizing marketing strategies, particularly in managing customer reviews to enhance purchasing decisions among Generation Z consumers. Keywords: Promotion, Online Customer Review, Price, Purchasing Decision, Generation Z.
The Influence of Work System, Compensation, and Well-Being on Employee Performance at PT Haleyora Powerindo East Java Branch Fitri Eka Vayuni; Acep Samsudin
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.v8i2.9863

Abstract

This study aims to analyze the influence of work systems, compensation, and well-being on the performance of office employees at PT Haleyora Powerindo, East Java Branch. This research employs a quantitative approach utilizing SPSS version 31 for analysis. The research sample consists of 35 respondents, determined through a saturated sampling technique. Data were collected via questionnaires developed based on the indicators of each research variable. Data analysis was conducted using validity and reliability tests, classical assumption tests, and multiple linear regression analysis, with hypothesis testing performed through t-tests and F-tests. The results indicate that work systems and well-being have a positive and significant effect on employee performance, whereas compensation does not have a partially significant effect. However, work systems, compensation, and well-being simultaneously exert a significant influence on employee performance. These findings emphasize that the effectiveness of work systems and the fulfillment of employee well-being play a crucial role in enhancing performance. This research provides practical contributions for management in formulating human resource management policies oriented toward improving employee performance. Keywords: Work Systems, Compensation, Well-being, Employee Performance
Enhancing Manufacturing Sustainability: The Impact of Green Supply Chain Integration and Total Quality Management on Firm Performance in Karawang Jauhari Arifin; Iman Sudirman; Ester Manik; Sutrisno
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.v8i1.9872

Abstract

This study has an objective to examine the effect of green supply chain integration (GSCI) and total quality management (TQM) practices on company performance in manufacturing companies in Karawang Regency, West Java, Indonesia. This study estimates that GSCI and TQM each have a positive and significant impact on company performance. It applies a quantitative approach. The primary data were collected through structured questionnaires distributed to operational managers of selected manufacturing companies, using sector- and scale-based sampling. The variables utilized include GSCI and TQM as independent variables and company performance as the dependent variable. The data were analyzed using Structural Equation Modeling (SEM) to test validity, reliability, and causal relationships. The results indicated that GSCI (β = 0.550; t = 10.214) and TQM (β = 0.509; t = 9.100) significantly and positively affect company performance, with an R² of 0.739, indicating strong explanatory power. These findings suggest that integrating environmental practices into the supply chain and implementing continuous quality improvement can enhance operational and organizational outcomes. This study advocates that sustainability policies in industrial parks should prioritize operational integration and quality management. Future research could explore mediating variables and longitudinal designs to assess the long-term impact of sustainability.
The Effect of Repeated Advertising on Purchase Behavior Moderated by Consumer Trust Rifuddin, Burhan; Ilham; Sukran; Hamida; nurfadilah; Imam, Muh. Abdi; Nouruzzaman, 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.v8i1.9927

Abstract

This study aims to analyze the effect of repeated advertising on purchase behavior with trust as an intervening and moderating variable. The study uses a quantitative approach through a survey of respondents, with data analysis using the Partial Least Squares–Structural Equation Modelling (PLS-SEM) method. The measurement model was evaluated through validity and reliability tests based on outer loading, composite reliability, and average variance extracted (AVE) values. The analysis results show that repeated advertising has a positive and significant effect on purchase behavior and trust. In addition, trust also has a positive and significant effect on purchase behavior. However, the moderation test results show that trust does not moderate the relationship between repeated advertising and purchase behavior. The R-square value shows that repeated advertising explains 37.3% of the variation in purchase behavior and 14.2% of the variation in trust. These findings confirm the important role of repeated advertising in shaping trust and directly encouraging consumer purchase behavior. This study provides theoretical and practical implications for the development of marketing communication strategies.

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