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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 1,173 Documents
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Building Consumer Loyalty in Digital Payment Ecosystems through E-Trust and Service Excellence Mimbha Nur Indahsari; Nur Diana; Moh. Cholid Mawardi
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.v8i2.10595

Abstract

This study aims to analyze the influence of E-Service Quality and Brand Image on Customer Loyalty among QRIS ShopeePay users, with E-Trust as a mediating variable, among Generation Z in Malang City. The hypotheses proposed include direct and indirect effects among the variables in the research model. This study employs a quantitative approach using an explanatory-causal research design. Data were collected via an online questionnaire distributed to 119 respondents Generation Z users of ShopeePay QRIS in Malang City using a non-probability sampling technique. Data analysis was conducted using the Partial Least Squares Structural Equation Modeling (PLS-SEM) method via SmartPLS 4.0 software. The results of the study indicate that E-Service Quality and Brand Image have a positive and significant effect on Customer Loyalty, and E-Service Quality also has a positive and significant effect on E-Trust. Meanwhile, Brand Image does not have a significant effect on E-Trust. E-Trust was found to have a positive and significant effect on Customer Loyalty and significantly mediates the effect of E-Service Quality on Loyalty; however, it does not mediate the effect of Brand Image on Loyalty. These findings indicate that service quality and trust are key factors in shaping user loyalty, particularly among Generation Z, who prioritize user experience over brand perception. The implications of this study suggest that digital service providers, particularly ShopeePay, need to focus their strategies on improving service quality, system security, and user experience to strengthen customer trust and loyalty. Further research is recommended to include additional variables, expand the scope of the study, and employ a more diverse methodological approach to obtain more comprehensive results.
Halal Clauses in the Agreement on Reciprocal Trade (ART) between Indonesia and the United States: Sharia Perspectives and Indonesia's Halal Policy Qiwamudin; Nur Fatwa; Nurwahidin
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.v8i2.10608

Abstract

This study aims to analyze the comparison and conformity between Indonesian halal regulations and halal clauses in the Agreement on Reciprocal Trade (ART) articles 2.9 and 2.22 between the Republic of Indonesia and the United States. The analysis in this study uses a normative juridical method with a statutory approach, a comparative approach and a conceptual approach, this study dissects nine points in the halal clause of the ART. The results of the study show that there is a significant disparity in norms, namely three paragraphs declared appropriate, two partially contradictory paragraphs, and four absolute contradictory paragraphs because it is not in accordance with Indonesian halal regulations, especially related to the labeling of non-halal products and the elimination of halal supervisors. Judging from Hans Kelsen's sovereignty theory, Indonesia has the legal capacity to maintain its national standards to protect citizens, which is emphasized through the Decree of the Head of BPJPH No. 221 of 2025 regarding foreign halal certification. In sharia principles, the rejection of contradictory clauses is the implementation of the rules of Dar'ul Mafāṣid Muqaddam 'Alā Jalbil Maṣāliḥ in order to ensure halal certainty and the protection of Indonesian Muslims.
Revealing the Meaning of Accounting Practices in the Passolo Money Tradition of the Makassar Tribe Sri Depi; 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.v8i2.10610

Abstract

This research aims to reveal the meaning of accounting practices contained in the Money Passolo tradition of the Makassar Tribe in South Sulawesi. The Passolo Money Tradition is the practice of giving money donations mutually during various traditional ceremonies, especially weddings and deaths. Using an ethnographic approach, this research explores how the Makassar community interprets and manages money flows in this tradition from a social and cultural accounting perspective. The research method used is ethnography with data collection techniques through participant observation, in-depth interviews and analysis of cultural documents. Informants were selected using purposive sampling, consisting of traditional leaders, community leaders, traditional practitioners, and family members who actively carry out the Uang Passolo tradition. Data were analyzed using thematic analysis based on cultural phenomenology. The research results show that Money Passolo contains rich and complex accounting dimensions. There is an informal recording system based on collective memory and communal records that function as a social ledger. This practice contains the values ​​of social accountability, reciprocity and solidarity. The accounting meaning of Passolo Money goes beyond mere financial calculations, but rather becomes an instrument for maintaining social relations, a marker of status, and an expression of the values ​​of Siri' na Pacce which is the life philosophy of the Makassar people. This research contributes to the development of accounting science that is more inclusive of cultural diversity, especially in the context of Indonesia's indigenous communities.
The Role Of Job Satisfaction As A Mediation Variable In The Effect Of Psychological Capital And Person–Organization Fit On Work Engagement Of Generation Z Employees In The Footwear Retail Fithrotul Aulia; Dewie Tri Wijayati; Andre Dwijanto Witjaksono
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.v8i2.10617

Abstract

This study analyzes the role of job satisfaction as a mediator in the effect of psychological capital and person–organization fit on work engagement among Generation Z employees in the footwear retail industry. Methods: This research employed a quantitative approach using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 3.0. Data were collected through structured questionnaires distributed to 103 Generation Z employees of an Indonesian footwear retail company, selected via purposive sampling. Results: Psychological capital and person–organization fit significantly predict job satisfaction, with person–organization fit as the strongest predictor. Job satisfaction significantly predicts work engagement. Psychological capital does not directly affect work engagement, while person–organization fit does. Job satisfaction fully mediates the psychological capital–engagement relationship and partially mediates the person–organization fit–engagement relationship. Implications: Person–organization fit emerges as the dominant predictor and job satisfaction as the critical psychological bridge through which internal and contextual resources convert into engagement. Footwear retail managers should prioritize cultural and value alignment in recruitment and retention, while developing psychological capital through coaching and training to indirectly enhance engagement via improved satisfaction.
The Free Nutritious Meal (MBG) Program from the Perspective of Fiscal Policy Risya Sandinata Putri; Yasira Faza; Siti Shabirah; Nasya Apritya Kuswanto; Zahra Syifa Dzakirah; Ahmad Setiawan Nuraya
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

The Makan Bergizi Gratis (MBG) Program is one of the Indonesian government's priority policies aimed at improving the nutritional quality of the population while strengthening human resource development through food-based interventions financed by state expenditure. This study aims to analyze the MBG Program from the perspective of fiscal policy, particularly regarding its implications for the State Budget (APBN), socio-economic impacts, and the government's fiscal sustainability. The study employs a descriptive qualitative approach using a literature review method through the analysis of various scientific journals, regulations, government reports, and publications from relevant national and international institutions. The findings indicate that the MBG Program represents a form of expansionary fiscal policy that functions not only as an instrument of social protection but also as a long-term investment in human capital development. The implementation of this program has been shown to contribute to improving children's nutritional quality, reducing the risk of stunting, increasing educational participation and quality, and strengthening local economies through the involvement of food-based micro, small, and medium enterprises (MSMEs) and domestic supply chains. In addition, the MBG Program generates a multiplier effect on the economy through increased consumption, production, and employment absorption. However, the program also poses various fiscal risks, including increased pressure on the State Budget (APBN), potential budget inefficiency, and challenges related to the accurate targeting of beneficiaries. Therefore, the success of the MBG Program is highly dependent on effective governance, implementation efficiency, strengthened monitoring systems, and the government's ability to maintain a balance between social objectives and long-term fiscal sustainability.
The Effect of E-WOM on Repurchase Intention Mediated by Brand Image, Brand Trust, and Brand Attitude Among Smartphone Consumers in West Sumatra Nadila Aprilyra; Yasri Yasri
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.v8i2.10642

Abstract

This study aims to analyze the effect of e-WOM on repurchase intention, mediated by brand image, brand trust, and brand attitude, among smartphone users in West Sumatra. The population of this study consists of smartphone consumers residing in West Sumatra. Since West Sumatra comprises 12 regencies and 7 cities, 3 cities and 3 regencies were selected. The sample size for this study was 140 respondents. Data were collected via an online questionnaire distributed through Google Forms and analyzed using SmartPLS4. The findings of this study indicate that e-WOM has a significant effect on repurchase intention; e-WOM has a significant effect on brand image; e-WOM has a significant effect on brand trust; e-WOM has a significant effect on brand attitude, brand image does not have a significant effect on repurchase intention, brand trust has a significant effect on repurchase intention, brand attitude has a significant effect on repurchase intention, e-WOM does not mediate the effect of brand image on repurchase intention, e-WOM mediates the effect of brand trust on repurchase intention, and e-WOM mediates the effect of brand attitude on repurchase intention.
The Effect Of Coretax And Tax Knowledge On Taxpayer Compliance With Taxpayer Awareness As A Moderating Variable Aisa Corolla; Srikalimah; Moch 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.v8i2.10678

Abstract

Abstract This study aims to analyze the influence of Coretax and tax knowledge on taxpayer compliance with taxpayer awareness as a moderating variable at the Kediri Pratama Tax Office in 2025.This research is a quantitative research. The population in this study are Individual Taxpayers (WPOP) who are actively registered and have an obligation to report Annual Tax Returns at the Kediri Pratama Tax Office in 2025. The number of samples in this study is 100 respondents calculated using the Slovin formula. Data collection was carried out using a questionnaire, while the data analysis technique used Moderated Regression Analysis (MRA) with the help of SPSS software. The results of this study indicate that (1) Coretax has a significant positive effect on taxpayer compliance; (2) tax knowledge does not have a significant effect on taxpayer compliance; (3) taxpayer awareness is not able to moderate (does not strengthen or weaken) the effect of Coretax on taxpayer compliance; (4) taxpayer awareness is not able to moderate the effect of tax knowledge on taxpayer compliance; and (5)Coretax, tax knowledge, and taxpayer awareness simultaneously influence taxpayer compliance. Keywords:Coretax, Taxpayer Compliance, Taxpayer Awareness, Tax Knowledge
The Effect Of Coretax, Quality Of Fiscus Services, And Digital Literacy On Individual Taxpayer Compliance Nadia septi Amelia; Srikalimah; Moch. 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.v8i2.10679

Abstract

This study aims to analyze the effect of coretax implementation, the quality of tax authorities services, and digital literacy on individual taxpayer compliance. This study focuses on the need to improve taxpayer compliance to support state revenues and the digital transformation in the tax system through the implementation of coretax by the Directorate General of Taxes. In addition, tax authorities services and digital literacy are also considered to play an important role in improving tax compliance in the digital era. To achieve these objectives, this study uses a quantitative approach with a survey approach involving the distribution of questionnaires to individual taxpayers registered at the Kediri City Tax Office (KPP Pratama). The sampling technique uses purposive sampling with the criteria of respondents having a Taxpayer Identification Number (NPWP) and having used coretax. Then the data obtained will be analyzed using multiple linear regression analysis with the help of IBM SPSS Statistics 25 software. The expected results of this study are evidence that coretax implementation, the quality of tax authorities services, and digital literacy have a positive influence on individual taxpayer compliance. Thus, the improvement of the digital-based tax system, optimal tax authorities services, and digital literacy are expected to improve taxpayer compliance in a sustainable manner. Keywords: Coretax, Quality of Tax Service, Digital Literacy, Taxpayer Compliance.
Professionalism and Life Dilemma: The Influence of Self-Efficacy and Work-Life Balance on Employee Performance at Coffee Shop in Pontianak City Helen Hoogendijk; Nova Arestia
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.v8i2.10689

Abstract

This study aims to analyze professionalism and life dilemmas: the influence of self-efficacy and work-life balance on employee performance at coffee shops in Pontianak City. This study uses an associative approach. The research instrument used in data collection was a questionnaire. This study involved 180 respondents as a sample. Sampling was carried out using a saturated sampling technique covering 180 coffee shop employees in Pontianak City. The statistical analysis approach was carried out using the IBM SPSS Statistics 26 program. Data analysis was carried out using validity, reliability, classical assumptions (multicollinearity, heteroscedasticity, normality, linearity), coefficient of determination, multiple linear regression, F-test, and T-test. The findings of the study indicate that (1) self-efficacy and work-life balance simultaneously have a positive and significant effect on employee performance, (2) self-efficacy has a positive and significant effect on employee performance, and (3) work-life balance has a positive and significant effect on employee performance.
Legal Protection for Online Taxi Drivers Against Unilateral Cancellation of Orders by Passengers from a Maqasid Syariah Perspective Atiya Aqilata Halawiyah; Ardiansyah
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.v8i2.10692

Abstract

Online transportation services facilitate public mobility, but passengers often unilaterally cancel orders after the driver has accepted and is on their way to the pickup location, or even after arriving at the pickup point. This situation results in losses for drivers, while compensation mechanisms are limited and lack transparency. This study aims to analyze legal protection for drivers and examine this practice from a maqā (lawful) perspective.ṣid al-syarī'Ah, specificallyḥifẓal-malThe method used is empirical legal research with a qualitative approach through interviews and literature review. The results show that protection for online taxi drivers is still partial and does not yet have a uniform standard. From the perspective of maqāṣid al-syarī'AhThis practice contradicts the principle of asset protection because it results in losses without equitable compensation. Therefore, a fairer and more transparent compensation policy is needed to protect drivers

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