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This Author published in this journals
All Journal Al-Kharaj: Journal of Islamic Economic and Business Jurnal Pustaka Cendekia Hukum dan Ilmu Sosial
Syahrir
STIE Enam Enam Kendari
Religion Arts Humanities Computer Science & IT Economics, Econometrics & Finance

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Auditor Competence and Audit Quality on Organizational Performance: The Moderating Role Of Extrinsic Rewards Ichsanuddin Akbar; Rohsita Amalyah Rasyid; Syahrir; Arifin; Astil Harli Roslan
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.v8i2.10186

Abstract

This study examines the effect of upper management support on audit quality and auditor competence, as well as their impact on organizational performance, with extrinsic rewards as a moderating variable. Methods: This research employs a quantitative, explanatory design using a cross-sectional approach. The study was conducted on 240 auditors in Southeast Sulawesi using a census method. Data were collected through structured questionnaires measured on a five-point Likert scale and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). Results: The results show that upper management support has a positive and significant effect on audit quality and auditor competence. Furthermore, audit quality and auditor competence significantly influence organizational performance. However, extrinsic rewards do not moderate the relationships between audit quality and organizational performance, nor between auditor competence and organizational performance. Implications: These findings imply that organizational performance is more influenced by internal structural support and professional competence than external reward systems. Future research is suggested to explore other moderating variables to better explain performance improvement
Spiritual Leadership And Autonomous Motivation On Teachers' Innovative Work Behavior Jamaluddin Dahlan; Asrul Jabani; Fauzih; Syahrir
Jurnal Pustaka Cendekia Hukum dan Ilmu Sosial Vol. 3 No. 3 (2025): Vol. 3 No. 3 (2025): Jurnal Pustaka Cendekia Hukum dan Ilmu Sosial Volume 3 Nom
Publisher : PT PUSTAKA CENDEKIA GROUP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70292/pchukumsosial.v3i3.225

Abstract

This study aims to analyze the relationship between Spiritual Leadership, Autonomous Motivation, and Innovative Behavior of Teachers in schools. The research sample consisted of 150 teachers in Kendari City with diverse demographic characteristics based on gender, age, education level, working period, and marital status. The majority of respondents are female teachers who are in the middle career stage with adequate academic qualifications and sufficient professional experience, making it relevant to examine the influence of leadership and motivation on learning innovation. Data analysis was carried out using Structural Equation Modeling. The results of the study showed that all relationships between variables were positive and significant. Autonomous Motivation has a strong influence on Teachers' Innovative Behaviors, which affirms that intrinsic motivation plays an important role in encouraging the creation and implementation of new ideas in learning. Spiritual Leadership has a strong influence on Autonomous Motivation and has a direct influence on Innovative Behavior. These findings suggest that value-based leadership is able to strengthen teachers' internal motivation, which ultimately increases their innovation capacity. This research confirms the importance of developing spiritual leadership and strengthening intrinsic motivation to encourage sustainable educational innovation.
Green Transformation of MSMEs as Secondary Resource Suppliers in a Circular Economy: A Triple Bottom Line Approach Astil Harli Roslan; Syahrir; Mirza Hapsari Hasidin; Sahrul; Bintang Darajat Ahmed
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 3 (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.v8i3.12465

Abstract

This study aims to examine the green transformation of MSMEs as suppliers of secondary resources through the Triple Bottom Line (TBL) approach in supporting the circular economy in Kendari City. The study employs an exploratory qualitative approach with a multiple-case study design. Initial empirical evidence is drawn from focal cases in the processed food and food service subsectors that generate or handle production waste and operational residues. Data were collected through initial mapping, observation, field interviews, and document review; the broader research phase includes stakeholder interviews and validation through Focus Group Discussions (FGDs). Data analysis involved data familiarization, thematic coding, cross-case analysis, and the classification of findings into the People, Planet, and Profit dimensions. The feasibility of MSMEs as suppliers of secondary resources is assessed through availability, quality, continuity, and partnership/network readiness. Initial findings indicate that residues and potential secondary materials can be identified across all focal cases; however, the mere presence of residues does not automatically indicate supplier readiness. Material quality, supply consistency, information on economic value, and networks with processors or users remain aspects that need to be strengthened and further verified. This study proposes a phased conceptual framework ranging from material identification, quality control, continuity verification, and network development to value realization and integration into circular value chains. The findings provide an empirical basis for strengthening MSMEs and designing local circular economy policies.
Co-Authors Arifin Asrul Jabani Astil Harli Roslan Bintang Darajat Ahmed Fauzih Ichsanuddin Akbar Jamaluddin Dahlan Mirza Hapsari Hasidin Rohsita Amalyah Rasyid Sahrul