cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Mujahidin
Contact Email
mujahidin@iainpalopo.ac.id
Phone
+6281243481878
Journal Mail Official
al-kharaj@iainpalopo.ac.id
Editorial Address
Jl. Bitti, Blandai Kota Palopo
Location
Kota palopo,
Sulawesi selatan
INDONESIA
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
 114   115   116   117   118 
The Influence Of Social Media Marketing And E-Wom On Purchasing Decision With Trust And Brand Image As Mediating Variables On Fashion Purchases In Tiktok Shop Lilis Karlina; Anas Hidayat
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.v8i2.10720

Abstract

This study aims to analyze the influence of social media marketing and electronic word of mouth (E-WOM) on purchasing decisions for fashion products in TikTok Shop, with trust and brand image as mediating variables. The study used a quantitative approach with a population of university students in Indonesia who had shopped for fashion through TikTok Shop. Sampling was carried out using a non-probability sampling technique through convenience sampling with a total of 280 respondents. Data were collected through an online questionnaire using Google Form with a five-point Likert scale, then analyzed using the Structural Equation Modeling (SEM) method with the help of SmartPLS software. The results showed that social media marketing and E-WOM had a positive and significant effect on trust, brand image, and purchasing decisions. In addition, trust and brand image were also proven to have a positive effect on purchasing decisions. Mediation tests showed that trust was able to mediate the influence of social media marketing on purchasing decisions, while brand image mediated the influence of E-WOM on purchasing decisions. These findings indicate that online social media marketing activities play an important role in building trust and brand image that drive purchasing decisions in TikTok Shop.
Analysis of the Effect of Economic Growth, Average Years of Schooling, and Regional Minimum Wage on the Open Unemployment Rate in Tuban Regency Sinta Ayu Vironika; Marseto Marseto
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.v8i2.10725

Abstract

This study aims to analyze the effect of economic growth, average years of schooling, and regional minimum wages on the open unemployment rate in Tuban Regency during 2004–2024. The study employs a quantitative approach using multiple linear regression analysis. The data used are secondary data obtained from the Central Bureau of Statistics (BPS) of Tuban Regency and East Java Province. The dependent variable in this study is the open unemployment rate, while the independent variables consist of economic growth, average years of schooling, and regional minimum wages. The results show that economic growth has a negative effect on the open unemployment rate, indicating that higher economic growth can increase labor absorption. Average years of schooling also affect the open unemployment rate because higher educational attainment improves the quality of human resources and employment opportunities for the community. Meanwhile, regional minimum wages influence the open unemployment rate since wage increases may affect companies’ decisions in hiring labor. Simultaneously, all independent variables have a significant effect on the open unemployment rate in Tuban Regency.
The Influence of Digital Marketing, Entrepreneurial Orientation, Business Innovation, and Competitive Advantage on Business Sustainability with Customer Satisfaction as a Mediating Variable Widiya Selfiyana; Pahrudin; Muh. Fahrurrozi
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.v8i2.10730

Abstract

This study aims to analyze the influence of digital marketing, entrepreneurial orientation, business innovation, and competitive advantage on business sustainability with customer satisfaction as a mediating variable in MSMEs in East Lombok. This study uses a quantitative approach with an explanatory design. The research sample consisted of 150 respondents consisting of MSME owners or managers who have used digital marketing in their business activities. The sampling technique used purposive sampling, while data collection was carried out through distributing questionnaires using a Likert scale. Data analysis was carried out using SPSS through validity and reliability tests, multiple linear regression, and Sobel mediation tests. The results of the study indicate that digital marketing, entrepreneurial orientation, business innovation, and customer satisfaction have a positive and significant effect on business sustainability, while competitive advantage does not have a significant direct effect on business sustainability. In addition, customer satisfaction is able to mediate the influence of digital marketing, business innovation, and competitive advantage on business sustainability, but is unable to mediate the influence of entrepreneurial orientation on business sustainability. This research confirms that the sustainability of MSME businesses is greatly influenced by the ability of business actors to utilize digital technology, create innovation, and increase customer satisfaction in a sustainable manner.
The Impact of Macroeconomic Complexity on Environmental Pollution in Indonesia (1989-2024): An Empirical Study Using the Autoregressive Distributed Lag Approach Deni Wahyudi; Taupiq Chaidir
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.v8i2.10732

Abstract

Environmental pollution caused by increasing carbon dioxide (CO₂) emissions has become an important issue in Indonesia due to rapid economic growth, industrialization, and dependence on fossil fuels. Understanding the relationship between macroeconomic dynamics and environmental degradation is essential to support sustainable development and emission reduction targets. This study aims to analyze the impact of macroeconomic complexity on environmental pollution in Indonesia during 1989-2024 using the Autoregressive Distributed Lag (ARDL) approach. The variables examined include economic growth, interest rates, inflation, foreign direct investment (FDI), energy consumption, and international trade openness on CO₂ emissions. The findings reveal a long-run cointegration relationship among the variables. Economic growth, interest rates, and energy consumption positively and significantly affect CO₂ emissions, indicating that Indonesia remains in the early stage of the Environmental Kuznets Curve (EKC). Meanwhile, international trade openness has a negative and significant effect on emissions through technological efficiency and cleaner production practices. Inflation and FDI show insignificant effects in the long run. These findings highlight the importance of integrating macroeconomic, energy, and environmental policies through renewable energy transition, green investment, and sustainable trade strategies to achieve Indonesia’s emission reduction target by 2030. Keywords: Macroeconomic complexity, Carbon dioxide emissions, ARDL, Sustainability, Renewable energy
The Influence of Empowering Leadership and Organizational Culture on Job Satisfaction and Performance of Renmin Personnel at the Ditsamapta of the North Maluku Regional Police Elis Rahayu Putri Elis Rahayu Putri; Edi Jusriadi; Dg. Maklassa
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.v8i2.10738

Abstract

This study aims to determine and analyze the effect of empowering leadership and organizational culture on job satisfaction and personnel performance at Renmin Ditsamapta of North Maluku Regional Police. This research is a quantitative study usi ng questionnaires as data collection instruments. The research respondents consisted of 32 personnel from the Renmin Division of Ditsamapta at the North Maluku Regional Police. The data analysis technique used to examine the influence between variables was Structural Equation Modeling (SEM). The data analysis technique used to examine the effect between variables is Structural Equation Modeling (SEM). The results show that empowering leadership and organizational culture have a positive and significant effect on job satisfaction and personnel performance. Job satisfaction also has a positive and significant effect on personnel performance and is able to mediate the effect of empowering leadership and organizational culture on personnel performance.
The Effect of Capital Intensity and Leverage on Corporate Tax Aggressiveness in Companies Listed on the Indonesia Stock Exchange with Corporate Governance as a Moderating Variable Istiqomah; Srikalimah; Fitria Magdalena Suprapto
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.v8i2.10773

Abstract

This research investigates the influence of capital intensity and leverage on corporate tax aggressiveness, while also examining the moderating role of corporate governance in manufacturing firms within the consumer non-cyclical sector listed on the Indonesia Stock Exchange from 2021 to 2024. The study proposes that capital intensity and leverage contribute to tax aggressiveness and assumes that corporate governance may strengthen or weaken these relationships. A quantitative method with an associative research design was applied in this study. The sample consisted of 150 firm-year observations selected through purposive sampling techniques. Secondary data were collected from the annual financial statements published by the companies. The variables were measured using several financial indicators, including capital intensity represented by the ratio of fixed assets to total assets, leverage measured using the Debt to Asset Ratio (DAR), tax aggressiveness measured through the Effective Tax Rate (ETR), corporate governance assessed by the proportion of independent commissioners, and profitability represented by Return on Assets (ROA) as a control variable. Data processing employed panel data regression and Moderated Regression Analysis (MRA) using Python software. The selection of the most appropriate regression model was conducted through the Hausman and Lagrange Multiplier (LM) tests, while descriptive statistical analysis and classical assumption tests were performed using SPSS. The findings reveal that, individually, capital intensity and leverage positively and significantly affect tax aggressiveness. Profitability as a control variable also demonstrates a positive and significant relationship with tax aggressiveness. Simultaneous testing further confirms that both capital intensity and leverage jointly influence tax aggressiveness. Furthermore, the MRA findings indicate that corporate governance does not significantly moderate the relationship between capital intensity and leverage toward tax aggressiveness. These results imply that tax aggressiveness is shaped by multiple internal organizational factors, and the proposed model provides considerable explanatory capability regarding the phenomenon. The findings also suggest that strengthening corporate governance structures alone may not be sufficient to reduce aggressive tax practices unless accompanied by effective implementation. Therefore, companies should improve transparency and accountability in managing tax-related activities, while policymakers are encouraged to reinforce regulations associated with corporate taxation practices. Future studies are recommended to incorporate additional variables, such as company size, liquidity, and audit quality, as well as expand research coverage across different sectors and longer periods of observation to achieve broader and more comprehensive findings.
The Moderating Role of Firm Value on the Relationship between Financial Ratios and Technology Stock Prices in the Indonesian Sharia Market didi; Peny Cahaya Azwari; Chandra Zaki Maulana
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.v8i2.10821

Abstract

This study investigates the influence of Price Earning Ratio (PER) and Price to Book Value (PBV) on sharia stock prices within the technology sector, while also examining the moderating role of firm value, proxied by Tobin's Q. The research focuses on companies consistently listed in the Indonesian Sharia Stock Index (ISSI) during the 2020-2024 period. A quantitative causal-associative approach was employed using panel data regression with a Fixed Effect Model (FEM) on ten technology companies that met the purposive sampling criteria. The findings reveal that both PER and PBV have a positive and significant direct effect on sharia stock prices. However, firm value only significantly moderates the relationship between PBV and stock prices, acting as a negative moderator that weakens PBV's influence when firm value is high. The model demonstrates exceptional explanatory power with an Adjusted R-squared value of 98.03 percent. This research contributes empirical evidence to signaling theory within the Islamic capital market context and provides practical guidance for sharia investors suggesting a combined analysis of PBV and firm value rather than relying solely on single indicators for investment decisions in the technology sector.
Building Purchase Decisions in Wedding Organizer Services: The Influence of Digital Marketing Communication, Consumer Experience, and Service Quality Through Trust Keisha Andani Devitasari; Andrian Haro; Meta Bara Berutu
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.v8i2.10897

Abstract

Purchase decisions in wedding organizer services are influenced by various factors related to marketing strategies and service quality. This study was conducted to examine the influence of Digital Marketing Communication, Consumer Experience, and Service Quality on Purchase Decision, with Trust as an intervening variable among users of wedding organizer services. The study employed a quantitative approach using a survey method through the distribution of questionnaires to 429 respondents in Jakarta who had previously used or searched for information related to wedding organizer services. Data were analyzed using the Structural Equation Modeling-Partial Least Squares (SEM-PLS) method with the assistance of SmartPLS 4 software. The results of the study indicate that Digital Marketing Communication, Consumer Experience, and Service Quality have a positive influence on Trust and Purchase Decision. In addition, Trust was found to mediate the relationship between the independent variables and purchase decisions. The findings suggest that improving the quality of digital marketing communication, consumer experience, and service quality can strengthen consumer trust and encourage higher purchase decisions in the wedding organizer industry. This study is expected to serve as a reference for business practitioners in developing more effective marketing and service strategies to enhance customer loyalty and trust.
The Agglomeration of the Hotel Industry and Its Impact on Socio-Economic Structure in North Lombok Regency Honey Alya; Iwan Harsono; Muhamad Bai'ul Hak
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.v8i2.10987

Abstract

This study analyzes the impact of the hotel industry agglomeration on the socioeconomic structure of communities in North Lombok Regency, focusing on Sigar Penjalin Village and Gili Indah Village. Using a descriptive qualitative approach supported by simple quantitative data, this study involved 47 respondents selected through purposive and quota sampling. The results indicate a massive structural shift in livelihoods, with 55.32% of respondents now working in the hospitality sector—a sharp increase from the initial situation, which was dominated by the primary and informal sectors. Economically, average household income has increased significantly, by 190% in parts of Sigar Penjalin Village and 121.4% in Gili Indah Village, although the distribution of benefits is uneven among individuals. From a social perspective, 85.11% of respondents reported an increase in their ability to finance their families’ education; however, there were pressures in the form of rising land prices, changes in lifestyle, and reduced access to the beach. In the fiscal dimension, the contribution of hotel taxes to the Regional Revenue (PAD) of North Lombok Regency has increased consistently from 21.50% (2019) to 32.62% (2025). This study concludes that the agglomeration of the hotel industry drives tangible yet uneven socioeconomic transformation, necessitating inclusive policies such as vocational training, strengthened spatial planning regulations, and accelerated development of educational infrastructure in tourist areas. Keywords: Agglomeration, Hotel Industry, Socio-economic Structure, North Lombok
Professionalism and Effectiveness of Internal Audit in Fraud Control: A Qualitative Study of a Construction Company in Indonesia Egi Satria Nugraha; Fidiana
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.v8i2.10995

Abstract

This study is grounded in the gap that fraud control in construction companies has not yet been comprehensively explained through qualitative evidence on how internal auditors maintain professionalism and audit effectiveness while facing organisational pressures. Accordingly, this study aims to examine the professionalism and effectiveness of internal audit in fraud control within a large Indonesian construction company, with particular attention to the structural, social, and psychological pressures encountered by internal auditors. The study is conceptually situated within internal audit professionalism and corporate governance perspectives, which emphasize integrity, objectivity, independence, and accountability in strengthening organisational control. A qualitative case study approach was employed, using thematic analysis based on Braun and Clarke (2006). Data were collected through semi-structured in-depth interviews with two purposively selected internal auditors, designated as DA and IR, from the Internal Audit Unit of the case company. The interview data were supported by document review of audit reports, work guidelines, and supervisory evaluation records. Trustworthiness was ensured through member checking, document triangulation, and peer debriefing. The findings reveal three main themes. First, internal auditors demonstrated professionalism under pressure by maintaining integrity, objectivity, and independence despite structural and social pressures from management, including implicit directives to modify audit findings. Second, internal audit was implemented systematically through the stages of desk audit, field audit, reporting, and follow-up, supported by a risk-based Annual Supervisory Work Programme (PKPT). Third, the effectiveness of internal audit was constrained by structural and institutional factors, particularly the direct reporting line of the Internal Audit Unit to the president director and selective follow-up compliance by operational units. Theoretically, these findings strengthen the understanding of internal audit professionalism and governance effectiveness in the context of construction companies in emerging markets. Practically, the study highlights the need to strengthen internal audit independence, improve audit committee oversight, and enhance auditor training in managing organisational pressure. Future studies are recommended to involve a broader range of participants, compare multiple construction companies, and incorporate perspectives from audit committees and operational management to develop a more comprehensive understanding of fraud control mechanisms

Page 117 of 118 | Total Record : 1173

 114   115   116   117   118 

Filter by Year

2019 2026


Reset
Filter By Issues
All Issue Vol. 8 No. 2 (2026): All articles in this issue include authors from 3 countries of origin (Indonesi Vol. 8 No. 1 (2026): All articles in this issue include authors from 3 countries of origin (Indonesi Vol. 7 No. 4 (2025): All articles in this issue include authors from 3 countries of origin (Indonesi Vol. 7 No. 3 (2025): : All articles in this issue include authors from 3 countries of origin (Indone Vol. 7 No. 2 (2025): All articles in this issue include authors from 3 countries of origin (Indonesi Vol. 7 No. 1 (2025): All articles in this issue include authors from 3 countries of origin (Indonesi Vol. 6 No. 3 (2024): All articles in this issue include authors from 3 countries of origin (Indonesi Vol. 6 No. 2 (2024): All articles in this issue include authors from 3 countries of origin (Indonesi Vol. 6 No. 1 (2024): All articles in this issue include authors from 5 countries of origin (Indonesi Vol. 5 No. 4 (2023): All articles in this issue include authors from 3 countries of origin (Indonesi Vol. 5 No. 3 (2023) Vol 5, No 3 (2023) Vol 5, No 2 (2023) Vol 5, No 1 (2023) Vol 4, No 2 (2022) Vol. 4 No. 2 (2022) Vol 4, No 1 (2022) Vol 3, No 2 (2021) Vol 3, No 1 (2021) Vol 2, No 2 (2020) Vol 2, No 1 (2020) Vol 1, No 2 (2019) Vol 1, No 1 (2019) More Issue