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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 998 Documents
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Locus of Control and Effectiveness of Bad Loans in Savings and Loan Co-operatives Antonius Yohanes William Timuneno; Maria Goreti Malut; Selfiana Goetha
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.v8i2.9861

Abstract

This study examines the relationship between locus of control and the effectiveness of minimizing bad debt risk among employees of Savings and Loan Cooperatives in Kupang City. A qualitative descriptive method with a case study approach was used, analyzing and refining informants’ responses to explain causal relationships between variables.Findings reveal the presence of both internal and external locus of control in credit distribution practices at the Swastisari, Adiguna, and Serviam Cooperatives, which served as the research objects. Interpretations of locus of control varied among cooperatives. The results indicate that Swastisari and Adiguna tended to operate with a predominantly external locus of control, while Serviam showed stronger indications of an internal locus of control. Each cooperative applied its own strategies to maintain credit effectiveness. However, the research indicates that effectiveness was closely linked to the locus of control perspective, with indicators such as timeliness and efficiency reflecting this orientation. Variations in implementation outcomes were related to the specific methods employed to achieve performance targets.Overall, the study suggests that these locus of control patterns contribute to relatively low credit risk across all three cooperatives. Nevertheless, significant indications of credit risk were found only in the Serviam Cooperative.
The Impact of Improving Employee Skills and Knowledge Facing Digital Transformation at BSI Bank, Palopo City Branch Gita Pratiwi Sultan; Altri Wahida; Jusman
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.v8i2.9865

Abstract

This study aims to analyze the influence of employee skills and knowledge on digital transformation at Bank Syariah Indonesia (BSI) Palopo City Branch. Digital transformation in the banking sector requires human resources who are capable of operating technology and adapting to new systems. The study used a quantitative approach, involving all 30 employees of BSI Palopo Branch as a sample through census sampling. Data were collected using a Likert-scale questionnaire and analyzed using multiple linear regression. The results showed that employee skills and knowledge have a positive and significant effect on digital transformation. Knowledge is the most dominant factor in supporting the success of service digitalization. These findings emphasize that improving competency and understanding of technology is essential to strengthen human resource readiness in facing digital changes in Islamic banking
The Effect of Leverage, Firm Size, and Transfer Pricing on Tax Planning in Energy Sector Companies Listed on the Indonesia Stock Exchange from 2022-2024 Siska Dwi Febriani; F Fauziyah; Puji Rahayu
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.v8i2.9877

Abstract

The purpose of this study is to examine the effect of leverage, firm size, and transfer pricing on tax planning in energy companies listed on the Indonesia Stock Exchange during the period 2022–2024. A quantitative approach using panel data regression analysis was used in this study. The regression model was selected through Chow tests, Hausman tests, and Lagrange Multiplier tests to determine the most appropriate model, with the results proving that the Random Effect Model (REM) was the most accurate model. Purposive sampling was used to obtain samples that met the research criteria during the observation period. The Effective Tax Rate (ETR) was used to measure tax planning. The results showed that tax planning was significantly influenced by leverage, with the Debt to Asset Ratio (DAR) as an indicator in the calculation, indicating that the company's funding structure through the use of debt could affect the company's tax management policy. Conversely, tax planning is not significantly influenced by firm size and transfer pricing. This situation is thought to be related to the existence of generally applicable tax regulations and strict fiscal supervision of taxation practices. The findings of this study indicate that corporate financing decisions play an important role in determining tax management strategies. This study provides empirical evidence that tax planning in Indonesian energy companies is more influenced by leverage than by firm size or transfer pricing.
The Analysis of Community Financial Resilience in Traditional Savings and Loan Practices, Remittances, and Banking Access in East Lombok Linda Junita Lestari; Sulkiah
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.v8i2.9879

Abstract

Community financial resilience is an important aspect of household welfare, particularly in rural areas where income tends to fluctuate. In East Lombok, many households rely on agriculture and informal economic activities, making them vulnerable to economic shocks. In this context, traditional savings and loan practices, remittances from migrant workers, and access to formal banking services play a crucial role in supporting household financial stability. This study aims to analyze the effect of traditional savings and loan practices, remittances, and banking access on community financial resilience in East Lombok. The research employs a quantitative associative approach using primary data collected through questionnaires distributed to 94 household heads in Rarang Village, Terara District. Data were analyzed using multiple linear regression with the assistance of JASP software, preceded by validity, reliability, and classical assumption tests. The results show that banking access has a positive and significant effect on community financial resilience, while traditional savings and loan practices and remittances have positive but statistically insignificant effects. However, simultaneously these three variables significantly influence community financial resilience. These findings imply that strengthening financial inclusion and improving access to formal financial services can enhance household financial stability, while informal financial mechanisms still function as complementary support for rural communities.
The Effect of Poverty and Open Unemployment Rate on the Human Development Index in West Nusa Tenggara Province Baehaqi; Dea Triwahyu; Baiq Rizka Milania Ulfah
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.v8i2.9896

Abstract

This research aims to determine the effect of the Poverty Rate and Open Unemployment Rate (OUR) on the Human Development Index (HDI) in the NTB Province from 2010 to 2024. The research method used is a quantitative method with a causal approach (causality). The data analysis technique uses a multiple linear regression model with the help of SPSS software, accompanied by classical assumption tests and hypothesis tests. This study uses secondary data in the form of time series data with a period of 15 years, from 2010 to 2024. Data were obtained from official government agencies, specifically the Central Statistics Agency (BPS) of NTB Province. The research results show that partially, the Poverty Rate and the Open Unemployment Rate have a negative and significant impact on the HDI in the NTB Province. Simultaneously or together, these two variables also have a significant impact on the HDI in the NTB Province. To improve the welfare and quality of human development in a region, local governments must prioritize policies and programs that can reduce poverty and unemployment rates in order to encourage the increase of HDI in NTB Province.
Human Capital Development Strategy in Supporting Employee Performance Improvement Usedcar Advisor Jedil; Akhmad; Rusydi
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.v8i2.9908

Abstract

This study aims to analyze human capital development strategies in supporting the improvement of the performance of Usedcar Advisor employees at Kalla Toyota Trust Makassar. The background of this research departs from the low effectiveness of training and mastery of used vehicle appraisal techniques which has implications for the increase in the number of old stock and the decline in the company's operational efficiency. The research uses a descriptive qualitative approach with data collection techniques through observation, interviews, and documentation studies on employees and company management. The results of the study show that the human capital development strategy at Kalla Toyota Trust has included training, competency development, and career management, but the implementation has not been optimal in the field of implementation. The main inhibiting factors include the lack of post-training assistance and the lack of a measurable performance evaluation system. With the optimization of continuous training strategies and the improvement of competency-based work culture, the performance of Usedcar Advisor employees can be significantly improved
The Role of CEO Education in Moderating the Influence of Financial Performance on Stock Returns in Financial Sector Companies Listed on the Indonesia Stock Exchange in 2022-2024 Eka Wiwid Devita; Marhaendra Kusuma; Putri Awalina
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.v8i2.9909

Abstract

Stock return is one of the important indicators used to assess the success of an investment and describe the performance and prospects of a company. This study aims to analyze the effect of financial performance on stock return and also examine the extent to which CEO education can moderate this relationship among financial sector companies listed on the Indonesia Stock Exchange for the period 2022-2024. The approach used in this study is a quantitative method with panel data regression analysis techniques. Based on the Chow, Hausman, and Lagrange Multiplier tests, the most appropriate model is the Common Effect Model (CEM). Financial performance is measured using ROA, ROE, and DER, stock return is measured using the stock return formula with dividend distribution, and CEO education is measured using a dummy variable. The findings show that ROA, ROE, and DER have an effect on stock returns. In addition, CEO education does not show a significant effect in strengthening or weakening the relationship between independent and dependent variables. These results indicate that investors tend to pay more attention to information related to financial performance than to the educational background of CEOs when making investment decisions. Further research is recommended to extend the research period, increase the sample size, and include other variables that can provide a more comprehensive explanation of stock returns.
Problems With The Use Of Waqf Land On The River Banks in Kumai District Nur Aini; Rofi'i; Haidi Hajar Widagdo; Wahyu Akbar
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.v8i2.9913

Abstract

This study aims to analyze the impact of river abrasion on the use of waqf land in the riverbank area of Kumai District, West Kotawaringin Regency. Waqf land in this region is vulnerable to environmental changes, especially river abrasion, which has the potential to threaten the physical existence and sustainability of social, religious, and educational functions. This research uses a qualitative method with a descriptive approach through case studies. Data collection was carried out through field observations, in-depth interviews with nazhir, mosque administrators, religious leaders, and the surrounding community, as well as documentation. The results of the study showed that river abrasion caused a shrinkage of waqf land from 40 × 40 meters to 35 × 40 meters. The impact can be seen in the damage to part of the mosque foundation, changes in the pattern and direction of building renovation, and the narrowing of the space of the Al-Qur'an Education Park (TPA) which has an impact on rearranging learning times. Nevertheless, the main function of waqf land as a means of worship, education, and social activities can still be maintained through various forms of adaptation carried out by the community and nazhir. This study also found that community participation and the role of nazhir are very decisive in maintaining the sustainability of waqf land utilization, although mitigation efforts are still limited. Therefore, integrated and adaptive waqf land management is needed by involving local governments and religious institutions to protect waqf assets from the threat of abrasion in a sustainable manner.
The Effect of Additional Employee Income Allowance (TPP) and Islamic Organizational Culture on the Quality of Internal Services at Sub-District Offices in Tulang Bawang Regency Rizal Ferdiansyah; Finny Ligery; Muhamad Agus Mushodiq; Ahmad Muklisin; Muhammad Yusuf; Subandi
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.v8i2.9922

Abstract

This study aims to analyze the effect of Additional Employee Income (TPP) and Islamic Organizational Culture on Internal Service Quality in sub-district offices throughout Tulang Bawang Regency. The background of this research is based on the importance of improving public service quality, which is determined not only by external services delivered to the community but also by the quality of internal services among employees within governmental organizations. The provision of TPP as a performance-based incentive instrument and the strengthening of Islamic organizational values are considered strategic factors in enhancing employees’ motivation, discipline, and professionalism. This research employed a quantitative approach using a survey method. The population consisted of all Civil Servants (ASN) in sub-district offices across Tulang Bawang Regency, with a sample size of 134 respondents using stratified sampling techniques. Data were collected through questionnaires using a Likert scale and analyzed using Structural Equation Modeling (SEM) with the Partial Least Square (PLS) approach. The results indicate that Additional Employee Income (TPP) has a positive and significant effect on Internal Service Quality. Likewise, Islamic Organizational Culture has a positive and significant influence on Internal Service Quality. These findings suggest that improving employee welfare through fair and performance-based financial incentives, combined with the internalization of Islamic values such as trustworthiness, honesty, responsibility, and professionalism, can significantly strengthen internal service quality within governmental organizations. This study implies that the synergy between material and non-material factors is essential for enhancing organizational performance and sustainable public service quality.
Strengthening Financial Working Capital through Fintech Platforms and Product Innovation via Digital Marketing in MSMEs Arbiya Magfiroh Rohmi; Sriyono; Muhammad Yani
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.v8i2.9934

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play an important role in economic development; however, many still face challenges in accessing financial services and optimizing digital technology to strengthen their financial capacity. This study aims to analyze the influence of fintech platforms and product innovation on working capital, as well as the mediating role of digital marketing among MSMEs. The research employs a quantitative explanatory approach using survey data collected from 200 food and beverage MSMEs in Sidoarjo Regency, Indonesia. The sampling technique used is purposive sampling based on specific criteria related to fintech usage and digital marketing activities. Data were collected through structured questionnaires using a five-point Likert scale and analyzed using Structural Equation Modeling–Partial Least Square (SEM-PLS) with SmartPLS software. The results show that fintech platforms and product innovation have a positive and significant effect on working capital, while fintech also has a positive and significant influence on digital marketing. Product innovation has a significant but negative effect on digital marketing, and digital marketing shows a significant negative effect on working capital. Furthermore, digital marketing is proven to significantly mediate the relationship between fintech and working capital, but it does not mediate the relationship between product innovation and working capital. These findings indicate that fintech adoption plays a crucial role in strengthening MSMEs’ financial capacity both directly and indirectly through digital marketing activities. The study implies that integrating fintech utilization with digital marketing strategies can support MSME financial sustainability and market expansion. Policymakers and stakeholders are encouraged to enhance digital financial literacy, fintech accessibility, and digital marketing capability among MSMEs to strengthen their competitiveness in the digital economy. Future studies are recommended to include additional variables and broader sectors to further explore the role of digital transformation in MSME performance.

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