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All Journal Al-Kharaj: Journal of Islamic Economic and Business Jurnal Administrasi Bisnis Jeinsa : Jurnal Ekonomi Ichsan Sidenreng Rappang
Andi Nurrahma Gaffar
Universitas Islam Negeri Palopo
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Digital Transformation, Sharia Compliance, and Customer Loyalty in Islamic Banking: A Systematic Literature Review Jumarni Jumarni; Andi Farhami Lahila M; Siradjuddin Siradjuddin; Andi Nurrahma Gaffar; Siti Nur Reskiyawati Said
Jurnal Administrasi Bisnis VOL 5, NO 2 (2026) May
Publisher : Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26858/jab.v5i2.85803

Abstract

This study aims to systematically review the literature on digital transformation, sharia compliance, and customer loyalty in Islamic banking. The development of digital services such as mobile banking, internet banking, e-banking, and electronic service quality has changed the way Islamic banks interact with their customers. At the same time, Islamic banking has distinctive characteristics because customer loyalty is not only influenced by digital service quality, but also by sharia compliance, religiosity, trust, and sharia governance. This study employs a systematic literature review approach by analyzing 27 articles related to digital banking, Islamic mobile banking, e-service quality, sharia compliance, religiosity, trust, satisfaction, and customer loyalty. The findings show that e-service quality and mobile banking service quality are the most dominant digital transformation factors in shaping customer satisfaction and loyalty. Meanwhile, sharia compliance, religiosity, Islamic trust, halal banking attitude, and Sharia governance play important roles in building customer trust, satisfaction, and loyalty in Islamic banking. The findings also indicate that customer satisfaction and e-satisfaction are the most dominant mediating variables, while trust is important but does not always directly influence loyalty. This study proposes an integrative conceptual framework that positions digital transformation and sharia compliance as two main foundations for customer loyalty formation in Islamic banking. Future research is suggested to develop the concepts of digital sharia compliance and Islamic digital trust in the context of Islamic digital banking services.
Teller Motivation and Ethical Dilemmas: An Interpretative Phenomenological Analysis of Whistleblowing in the Banking Industry Andi Nurrahma Gaffar; Alimuddin; Syarifuddin
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 2 (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.v8i2.11259

Abstract

Bank tellers face a high risk of fraud because they deal directly with physical cash, both as possible offenders and as bystanders to fraud. This study aims to dig into the motivation and ethical dilemmas of tellers using an interpretative phenomenological analysis of whistleblowing in the banking industry. This study uses a qualitative approach with the Interpretative Phenomenological Analysis (IPA) method developed by Jonathan A. Smith (1996). For participants and sampling, the study used purposive sampling to select an informant based on set criteria. There was one informant, namely a person who once worked as a teller at a private bank in South Sulawesi and had acted as a whistleblower. This case is highly unique and rare, and it forms a single case IPA study. For data collection and analysis, the data were gathered through semi-structured in-depth interviews This study produced four conclusions, among them that whistleblowing motivation among bank tellers is multidimensional and cannot be reduced to a single motive. Second, religiosity and transcendental values play a crucial role in resolving ethical dilemmas. Third, psychological resilience that is shaped by a sociocultural background, combined with the belief that sustenance is arranged by God, was shown to effectively moderate the perceived risk of retaliation, so that the threat of institutional sanctions did not become a real barrier to the decision to report. Fourth, formal control mechanisms such as dual control and dual custody, although important, are not enough to prevent fraud committed by individuals with high authority and planned intent.
ANALISIS EFEKTIVITAS PENERIMAAN PENDAPATAN DAERAH KOTA MAKASSAR TAHUN 2024 BERDASARKAN DATA DJPK KEMENKEU Andi Nurrahma Gaffar; Adriansyah Adriansyah; Yulia Yunita Yusuf; Andi Faisal; Asmar Asmar
Jurnal Ekonomi Ichsan Sidenreng Rappang Vol 4 No 2 (2025): Hal
Publisher : Universitas Ichsan Sidenreng Rappang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61912/jeinsa.v4i2.274

Abstract

This study aims to analyze the effectiveness of regional revenue collection in Makassar City for the year 2024 based on official data from the Directorate General of Fiscal Balance (DJPK) of the Ministry of Finance of the Republic of Indonesia. The research employs a descriptive quantitative approach focusing on three main components of regional revenue: Local Own-Source Revenue (PAD), Transfers to Regions and Village Funds (TKDD), and Other Legitimate Revenues. The analysis is conducted by calculating the effectiveness ratio between budget realization and targets to assess the region’s fiscal performance. The results show that the overall effectiveness of Makassar City’s regional revenue reaches 82.46%, categorized as moderately effective. Specifically, PAD records an effectiveness of 67.41% (less effective), TKDD 104.77% (highly effective), and Other Legitimate Revenues 59.14% (ineffective). The dominance of TKDD in total revenue indicates a continued high fiscal dependence on the central government, while the relatively low contribution of PAD reflects weaknesses in tax administration and suboptimal digitalization of local financial systems. These findings emphasize that the current level of fiscal effectiveness does not yet reflect ideal fiscal independence. Therefore, the Makassar City Government needs to strengthen PAD enhancement strategies through digitalized tax collection, diversification of revenue sources, institutional capacity building, and performance-based fiscal transfer reforms. These efforts are expected to improve revenue effectiveness and promote sustainable fiscal independence.
PERTUMBUHAN HIJAU DAN PEMBANGUNAN INKLUSIF DI ASEAN: BUKTI DARI ANGKA-ANGKA UTAMA ASEAN 2024 Andi Farhami lahila M; Jumarni Jumarni; Andi Nurrahma Gaffar; Munadhir Munadhir
Jurnal Ekonomi Ichsan Sidenreng Rappang Vol 4 No 2 (2025): Hal
Publisher : Universitas Ichsan Sidenreng Rappang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61912/jeinsa.v4i2.275

Abstract

Penelitian ini bertujuan untuk menganalisis hubungan antara pertumbuhan hijau (green growth) dan pembangunan inklusif (inclusive development) di kawasan ASEAN dengan menggunakan data sekunder dari ASEAN Key Figures 2024. Pendekatan yang digunakan adalah kuantitatif-deskriptif dengan metode komparatif lintas negara terhadap sepuluh anggota ASEAN. Indeks green growth dibentuk dari indikator energi terbarukan, akses energi bersih, elektrifikasi, dan luas hutan, sedangkan indeks inclusive development diukur melalui tingkat kemiskinan, rasio Gini, partisipasi angkatan kerja, dan partisipasi pendidikan dasar. Analisis korelasi Pearson digunakan untuk menguji hubungan antara kedua indeks. Hasil penelitian menunjukkan bahwa terdapat hubungan positif moderat (r = 0,67) antara pertumbuhan hijau dan pembangunan inklusif di kawasan ASEAN. Negara-negara dengan kinerja lingkungan yang tinggi, seperti Vietnam dan Malaysia, juga menunjukkan capaian sosial-ekonomi yang lebih baik dibandingkan negara-negara berpendapatan rendah seperti Myanmar dan Laos. Hal ini menegaskan bahwa kebijakan energi terbarukan, efisiensi sumber daya, dan perlindungan lingkungan dapat berkontribusi pada pemerataan sosial dan kesejahteraan masyarakat. Meskipun demikian, disparitas antarnegara masih besar akibat perbedaan kapasitas fiskal, kesiapan teknologi, dan dukungan kelembagaan. Temuan ini memperkuat pandangan bahwa green growth dan inclusive development bukan dua agenda yang terpisah, melainkan saling melengkapi dalam mewujudkan pembangunan berkelanjutan di ASEAN. Rekomendasi kebijakan meliputi integrasi kebijakan hijau dan sosial dalam Blueprint ASEAN 2040, penguatan pendanaan hijau, dan penerapan prinsip just transition untuk memastikan keadilan sosial dalam transisi menuju ekonomi hijau.
EFEKTIVITAS KEBIJAKAN DAN KESIAPAN KELEMBAGAAN UKM INDONESIA DI ERA TRANSISI HIJAU: ANALISIS BERDASARKAN INDEKS KEBIJAKAN UKM ASEAN 2024 Yulia Yunita Yusuf; Anisatun Humayrah Rais; Agung Muliaman Anas; Andi Nurrahma Gaffar; Andi Faisal
Jurnal Ekonomi Ichsan Sidenreng Rappang Vol 4 No 2 (2025): Hal
Publisher : Universitas Ichsan Sidenreng Rappang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61912/jeinsa.v4i2.281

Abstract

This study aims to analyze the effectiveness of Indonesia’s government policies and institutional readiness in supporting the green transition of the MSME sector based on the ASEAN SME Policy Index 2024. The research employs a descriptive–comparative approach and exploratory qualitative analysis through a review of index documents, national policy reports, and international publications. The results show that Indonesia has experienced an increase in scores across almost all SMEPI dimensions since 2018, especially in access to finance and digitalization of SMEs. However, Indonesia’s achievements remain low in the dimensions of Greening SMEs and Social & Inclusive Enterprises, indicating that the integration of environmental and social aspects into MSME policies has not yet become a primary priority. In terms of policy effectiveness, three national programs—SEHATI (BPJPH), the Green Financing Roadmap (OJK), and the Green Industry Program (Ministry of Industry)—have high relevance to the green transition, but their implementation effectiveness remains limited due to policy fragmentation and low green literacy among MSME actors. Institutional analysis indicates that Indonesia continues to face constraints in technical capacity, inter-ministerial coordination, and governance, particularly the lack of data-driven monitoring mechanisms and an integrated performance evaluation system for green policies. Overall, the study finds an institutional gap between policy design and implementation. These findings highlight the need for cross-sector policy harmonization, strengthening of green regulations and financing, and the development of data-based monitoring systems to support the transformation of MSMEs toward a green economy.
Co-Authors Adriansyah Adriansyah Agung Muliaman Anas Alimuddin Andi Faisal Andi Farhami Lahila M Anisatun Humayrah Rais Asmar Asmar Jumarni Jumarni Munadhir Munadhir Siradjuddin Siradjuddin Siti Nur Reskiyawati Said Syarifuddin Yulia Yunita Yusuf Yulia Yunita Yusuf