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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 1,394 Documents
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Do Green Accounting Practices And Environmental Performance Enhance Firm Value ? Evidence From Profitability As A Moderating Factor (A Case Study Of Manufacturing Companies Listed on the Indonesia Stock Exchange, 2020–2024) Vega Nurhaliza; Vicky Dzaky Cahaya Putra
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

Abstract

This study aims to analyze the influence of Green Accounting and Environmental Performance on Company Value with Profitability as a moderation variable. The study uses a quantitative approach with a causal-associative design. The research sample consisted of 16 manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2020–2024, which were selected using the purposive sampling method so that 80 observational data were obtained. Green Accounting is measured through environmental cost disclosure, environmental performance is measured using PROPER ratings, profitability is measured by Net Profit Margin (NPM), and company value is measured using Tobin's Q. Data analysis is performed using multiple linear regression and Moderated Regression Analysis (MRA) with the help of IBM SPSS version 27. The results of the study show that Green Accounting has a positive but insignificant effect on the company's value while environmental performance has a negative and significant effect on the company's value. In addition, profitability has no significant effect on the company's value. The results of the moderation test show that profitability is not able to moderate the influence of Green Accounting and environmental performance on company value. These findings indicate that the company's sustainability practices have not been fully responded to by the Indonesian capital market as a factor that increases the company's value. This research supports the theory of legitimacy, which states that companies' efforts to gain social legitimacy have not always been followed by an increase in the company's value.
The Influence of Drift Garage Content as an Automotive Influencer on Social Media on Interest in Buying Car Modification Products josi Meilonita; Lilik Wahyudi
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.v8i2.9505

Abstract

This study, entitled The Influence of Garasi Drift’s Content as an Automotive Influencer on Social Media toward Purchase Intention of Car Modification Products, aims to analyze the influence of Garasi Drift’s content as a Mega Influencer on consumers’ impulsive buying interest in automotive modification products. The research object consists of social media followers of Garasi Drift who actively engage with automotive-related digital content. This study employs a quantitative approach using an online survey method distributed to 250 respondents selected through purposive sampling. The collected data were analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM) with the SmartPLS software. The findings indicate that the congruence between consumers, influencers, and products has a positive effect on impulsive buying intention, and the Wishful Identification factor strengthens this relationship. The study concludes that content created by mega automotive influencers such as Garasi Drift can shape consumer perception, emotional attachment, and stimulate spontaneous purchase behavior toward modification products. The results contribute theoretically to the development of digital marketing studies and provide practical implications for automotive brands and influencers in designing more effective communication and content strategies.
The Effect of IT Investment and Carbon Emission Disclosure on Firm Value A Case Study of Manufacturing Companies Listed on the Indonesia Stock Exchange in 2020-2024 Ersita Sisilia; Muhammad Anggionaldi
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.v8i2.9559

Abstract

This research looks at how investments in information technology and the disclosure of carbon emissions impact the value of manufacturing companies that are listed on the Indonesia Stock Exchange (IDX), specifically during the years 2020 through 2024. This study uses a quantitative method with secondary data obtained from annual reports and sustainability reports. The sampling technique used is purposive sampling, resulting in 10 companies with a total of 50 observations, and hypothesis testing was performed using t-tests and F-tests as the basis for examining the partial and simultaneous effects of the variables. The partial results of the study show that IT Investment and Carbon Emission Disclosure have a negative and significant effect on Company Value. Meanwhile, simultaneous testing shows that IT Investment and Carbon Emission Disclosure have a significant effect on company value. The results of this study imply the importance of companies managing IT investment and emission disclosure strategically so that they are not considered a cost burden. Further research is recommended to add moderating or mediating variables to clarify the conditions that can strengthen firm value.
The Effect Of Organizational Commitment And Work Competency On Employee Performance At The Morowali Regent's Office Megar; Andi Indriani Ibrahim; Yobert Kornelius; Riswandi Palawa
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.v8i2.9607

Abstract

This study aims to analyze the influence of organizational commitment and work competence on employee performance at the Morowali Regent's Office. This study uses a quantitative approach with an associative research design. The study population was all civil servants working at the General Section of the Morowali Regent's Office, with a census sampling technique, resulting in 109 respondents. Data were collected through a closed-ended questionnaire using a five-point Likert scale arranged based on indicators of organizational commitment, work competence, and employee performance. Data analysis was conducted using multiple linear regression with the help of SPSS version 25 software, through stages of validity testing, reliability, classical assumption testing, and partial and simultaneous hypothesis testing. The results of the study indicate that organizational commitment has a positive and significant effect on employee performance, as well as work competence which is proven to have a positive and significant effect on employee performance. Simultaneously, organizational commitment and work competence have a significant effect on employee performance. This finding indicates that improving civil servant performance is not only determined by technical abilities, but also by psychological attachment and employee loyalty to the organization. The implications of this study emphasize the importance of strengthening organizational commitment and developing work competence through continuous training as a basis for formulating human resource management policies in the local government environment.
The Effect of Green Accounting, Carbon Emission Disclosure, and Green Innovation on Financial Sustainability Lisa Veronika; Siti Kustinah
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.v8i2.9644

Abstract

This study examines the influence of green accounting, carbon emission disclosure, and green innovation on financial sustainability in 11 energy-sector companies listed on the Indonesia Stock Exchange during 2020–2024. Using quantitative methods and panel regression analysis, the results show that green accounting and carbon emission disclosure have no significant effect on financial sustainability, while green innovation has a significant positive effect. These findings indicate that environmental costs and disclosure practices have not yet contributed directly to financial outcomes, whereas innovation plays a more strategic role in enhancing long-term financial sustainability. This research provides empirical insights for companies and stakeholders regarding the importance of strengthening environmental innovation to support sustainable financial performance.
The Effects Of Burnout And Uncertainty On The Productivity Of Gig Workers In Mataram City Jannatul Ayu Saptika
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.v8i2.9785

Abstract

This study aims to analyze the influence of burnout levels, uncertainty of working hours, and income uncertainty on the productivity of online motorcycle taxi drivers in Mataram City. The study used a quantitative approach with a survey method and purposive sampling, involving 110 active drivers with a minimum of six months of experience. Primary data were obtained through a 1–5 Likert scale questionnaire, while secondary data were obtained from literature and previous research to strengthen the theoretical framework. The burnout variable was measured based on three dimensions of Maslach and Jackson (1981): uncertainty of working hours through daily hour fluctuations and workday inconsistencies, uncertainty of income through income stability and incentives, and productivity through work effectiveness and income balance. The analysis was conducted using Random Forest via Python according to the method of Liaw and Wiener (2002) to model non-linear effects and assess the contribution of each variable to productivity. The results showed that burnout was the most dominant factor in determining productivity, followed by uncertainty of income, while uncertainty of working hours had a limited and contextual influence. Drivers with low to moderate burnout and stable income showed higher productivity, while high burnout was correlated with low productivity. These findings confirm that work flexibility in the gig economy does not automatically increase productivity; Burnout management and income stability are prerequisites for optimal performance (Amrudin, 2019; Ginting et al., 2025). This research provides empirical understanding of the dynamics of gig economy work in mid-sized cities and forms the basis for employment policies that are more responsive to the conditions of digital platform workers.
The Role Of Proactive Behavior And Job Characteristics In Innovative Work Behavior Mediated By Transformational Leadership In Setum Tni Erika Hendrawati; Imam Wibowo; Tatag Herbayu Latukismo
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.v8i2.9818

Abstract

To find out the urgent need to understand and study empirically how proactive behavior, transformational leadership, and job characteristics can synergistically encourage innovative work behavior in order to increase the readiness and effectiveness of the duties of the TNI General Secretariat. This research uses a quantitative design approach to answer the formulation and verification of research hypotheses. This research aims to analyze the influence of exogenous variables, namely proactive behavior and job characteristics, on endogenous variables, namely innovative work behavior, through the mediating variable, namely transformational leadership. The research objects were soldiers who served at the General Secretariat of SETUM TNI at the address Jl. Cilangkap Raya No.1, RT.1/RW.3, Cilangkap, Kec. Cipayung, East Jakarta City, Special Capital Region of Jakarta 13870. The research period is from June to November 2025. The results are an urgent need to understand and study empirically how proactive behavior, transformational leadership, and work characteristics can synergistically encourage innovative work behavior in order to increase the readiness and effectiveness of the duties of the TNI General Secretariat.
Islamic Performance Index for Measuring Compliance Performance in Islamic Banks (A Study of Bank Syariah Indonesia) Istutik Istutik; Hedher Tuakia
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.v8i2.9844

Abstract

This study aims to analyze the compliance performance of Islamic banks using the Islamic Performance Index (IPI). The Profit Sharing Ratio (PSR), Zakat Performance Ratio (ZPR), and Islamic Income Ratio (ISIR) were selected to measure this performance. Bank Syariah Indonesia, as the largest Islamic bank in Indonesia, was selected as the object of the study, and data was taken from its 2021-2024 annual report. The results show that Bank Syariah Indonesia's PSR and ZPR continued to increase from 2020-2024, while its ISIR continued to decline. This explains that Bank Syariah Indonesia is allocating more of its financing to profit-sharing financing, with a proportion of 44.5%. Its social contribution to the community is increasing because zakat payments increased to 0.06% of total assets. Furthermore, non-halal income is decreasing to only 0.01%. Compliance with Sharia principles and BSI's attention to social aspects will increase public trust.
The The Effect of Stakeholder Trust and Communication Quality on Collaborative Governance in the Mandalika Special Economic Zone (SEZ) Kamarudin; Lalu M Furkan
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.v8i2.9864

Abstract

The development of the Mandalika Special Economic Zone (SEZ) as a national strategic tourism destination requires effective collaborative governance among various stakeholders. However, differences in interests, power imbalances, and limited coordination often hinder the implementation of collaboration in regional governance. Therefore, this study aims to analyze the influence of stakeholder trust and communication quality on collaborative governance in the Mandalika SEZ. This research employs a quantitative approach with an explanatory research design. Data were collected through questionnaires distributed to stakeholders involved in the management of the Mandalika SEZ, including local government institutions, zone management authorities, business actors, micro and small enterprises, and local communities. The data were analyzed using the Partial Least Squares–Structural Equation Modeling (PLS-SEM). The results indicate that stakeholder trust and communication quality positively influence collaborative governance, with communication quality showing a stronger role in strengthening collaboration among stakeholders. These findings emphasize the importance of building trust and improving communication quality to support effective collaborative governance and sustainable tourism development in the Mandalika SEZ.
Food Estate Policy in Overcaming Food Security in Indonesia in The Era of Covid 19 Maqashid Shariah Perspective Ilham Putra Usmayani; Andi Bisyriani; Kurniati Yunus; Dian Resky Pangestu; Restu Fitria Ningsih
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.v8i2.9866

Abstract

The year 2020 marked a significant global impact due to the COVID-19 pandemic, affecting various sectors of life, including agriculture in Indonesia. This study aims to evaluate the implementation of the food estate program as a national food security strategy in Labuha Village, South Halmahera Regency, and its alignment with the maqasid sharia concept. Using a juridical-empirical approach, this research incorporates primary data from interviews with local residents and secondary data from relevant sources. The findings reveal that the food estate program, designed to address food crises during the pandemic, received a positive response from 75% of Labuha Village residents. The program supports various economic and social aspects, with 45% of the population engaged in farming utilizing vacant land for hydroponic cultivation, which also helps reduce the spread of COVID-19. From the perspective of maqasid sharia, 80% of government policies are in line with sharia principles, particularly in safeguarding life and providing halal food. This study underscores the importance of integrating food security policies with sharia values to achieve sustainable welfare amidst a crisis

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