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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 1,255 Documents
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Analysis of the Effect of Perceived Ease of Use and Perceived Usefulness on E-reader Use with User Satisfaction as an Intervening Variable on @Basebuku Followers in X Siti Hidayatul Khoirun Nisa'; Nurhadi
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.v8i2.10594

Abstract

This study aims to analyze the influence of Perceived Ease of Use and Perceived Usefulness on e-reader usage, with User Satisfaction as an intervening variable, among followers of the @basebuku account on the X platform. This study employs a quantitative approach, using a questionnaire to collect data from 168 respondents selected via purposive sampling. Data analysis was conducted using the Structural Equation Modeling-Partial Least Squares (SEM-PLS) method. The results indicate that Perceived Ease of Use and Perceived Usefulness have a positive and significant effect on User Satisfaction. Perceived Ease of Use has a positive but not significant effect on e-reader usage, while Perceived Usefulness and User Satisfaction have positive and significant effects on ereader usage. Additionally, User Satisfaction was found to significantly mediate the effects of Perceived Ease of Use and Perceived Usefulness on e-reader usage. These findings indicate that user satisfaction plays a crucial role as a mediating factor in driving e-reader usage. Therefore, enhancing the perceived ease of use and perceived usefulness for users needs to be optimized to increase both satisfaction and e-reader usage.
The Influence of Beauty Influencers, Brand Image, and Price on Customer Loyalty for OMG Cosmetic Products in Surabaya Kirana Yuni Susanti; Indah Respati Kusumasari
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.v8i2.10601

Abstract

The rapid digital transformation in Indonesia has fundamentally shifted social media into a primary source of brand information, significantly impacting the competitive local cosmetic industry. Despite high sales volumes, brands like OMG (Oh My Glam) face challenges with high brand-switching behavior and rising consumer vigilance regarding product safety. This study aims to analyze the influence of Beauty Influencers, Brand Image, and Price on the Customer Loyalty of OMG cosmetic products in Surabaya. Using a quantitative approach, data were collected from 100 respondents through questionnaires and analyzed using multiple linear regression. The results of the F-test confirm that Beauty Influencers, Brand Image, and Price simultaneously exert a significant positive influence on Customer Loyalty. Partially, the T-test results indicate that each variable has a significant individual impact on loyalty. Beauty influencers build trust through credible recommendations, a positive brand image encourages long-term commitment, and affordable pricing stimulates repeat purchases. The synergy of these three marketing elements is a major determinant of consumer retention in a trend-driven market. This study suggests that brands should maintain beauty influencer credibility, positive brand image and competitive pricing strategies to mitigate external risks and strengthen long-term loyalty in the digital-first era.
The Effect Of The Implementation Of Corporate Social Responsibility, Profitability And Corporate Value On Tax Aggressiveness At Pt Younexa Inti Material Cikarang Tedi Setiawan; Agus Subagiyo
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.v8i2.10605

Abstract

This research was conducted to test and analyze the influence of the implementation of corporate social responsibility, profitability and corporate value on tax aggressiveness. The population in this study is PT. Younexa Inti Material Cikarang, The sampling method used was snowball sampling, so that 129 samples were obtained. This research uses a quantitative approach with the type of associative research This research also uses secondary data obtained from the website of PT. Younexa Material Core Cikarang. The statistical method used to test the research hypothesis was multiple linear regression analysis with the help of SPSS 23.0 software. The results of this study prove that the implementation of corporate social responsibility has no effect on tax aggressiveness. Then the results of the T test and the F test prove that the application of profitability has an effect on tax aggressiveness, and the application of company values has no effect on tax aggressiveness.
The Influence Of Digital Leadership and Work Motivation On Job Satisfaction Of Generation Z Employees In The Banking Sector In Surabaya City Alya Nadia Zahrah; Sonja Andarini
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.v8i2.10618

Abstract

The development of digital technology encourages organizations, including the banking sector, to adapt to digital transformation in managing human resources. One of the important factors in creating employee Job Satisfaction is the implementation of Digital Leadership and the level of Work Motivation possessed by employees. Generation Z, as a generation that grows up in the digital era, has different characteristics compared to previous generations, requiring leadership that is adaptive to technology and a work environment that can enhance employee motivation. Therefore, this study aims to analyze the effect of Digital Leadership and Work Motivation on Job Satisfaction among Generation Z employees in the banking sector in Surabaya. This research employed a quantitative approach using a survey method through questionnaires distributed to 96 Generation Z employees working in the banking sector in Surabaya. The data were analyzed using multiple linear regression analysis with the asksistance of SPSS software. The results of the study indicate that Digital Leadership and Work Motivation simultaneously have a positive and significant effect on Job Satisfaction. Partially, Digital Leadership has a positive and significant effect on Job Satisfaction, while Work Motivation also has a positive and significant effect on Job Satisfaction.
The Influence of Financial Literacy, Money Attitude, and Self-Control on Financial Distress Through Impulsive Buying as a Mediating Variable Among Paylater Users in Surabaya City Nur Lailatus Sholikha; Nadia Asandimitra Haryono; Harlina Meidiaswati
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.v8i2.10637

Abstract

This study aims to analyze the influence of financial literacy, money attitude, and self-control on financial distress through impulsive buying as a mediating variable among Paylater users in Surabaya City. The research was conducted to examine whether financial literacy, money attitude, and self-control significantly affect financial distress directly and indirectly through impulsive buying behavior. The study hypothesizes that higher financial literacy and self-control reduce financial distress, while negative money attitudes and impulsive buying tendencies increase financial distress among Paylater users. This research employed a quantitative approach using a causal associative design. Data were collected through questionnaires distributed to Paylater users in Surabaya City using purposive sampling techniques. The respondents consisted of active users of Paylater services who had experience using digital payment and credit facilities. The collected data were analyzed using Structural Equation Modeling (SEM) with Partial Least Squares (PLS) to test the relationships among variables and the mediating effect of impulsive buying. The results indicate that financial literacy and self-control have a negative and significant effect on financial distress, while money attitude and impulsive buying positively influence financial distress. Furthermore, impulsive buying was found to mediate the relationship between financial literacy, money attitude, self-control, and financial distress. Individuals with low financial literacy and weak self-control tend to engage in impulsive buying behavior, which ultimately increases the risk of financial distress. The findings imply that improving financial literacy and strengthening self-control are essential strategies to minimize financial distress among Paylater users. Financial institutions, educational institutions, and policymakers are encouraged to provide financial education programs and promote responsible digital financial behavior. Future studies are recommended to expand the research scope by involving larger populations, additional variables, and different geographical areas to obtain broader insights into consumer financial behavior in the digital era.
The Role Of Trust And Transparency In Forming Shariah Bank Customer Loyalty Nurhayati
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 3 (2026): Vol. 8 No. 2 (2026): All articles in this issue include authors from 3 countrie
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v8i3.10650

Abstract

The purpose of this study is to analyze the role of trust and transparency in shaping Sharia bank customer loyalty. The method used is a literature review, examining various scientific sources, including journals, books, and publications relevant to the research topic. The data used is secondary data, analyzed descriptively and qualitatively through a process of reduction, presentation, and conclusion drawing. The results indicate that trust is a fundamental factor influencing customer loyalty because it reflects customer confidence in the integrity, security, and compliance of bank operations with Sharia principles. Meanwhile, transparency plays a crucial role in building and strengthening trust through information disclosure, clear contracts, and honest and accountable communication. Good transparency can increase customer understanding and comfort, thus encouraging the formation of long-term relationships. Trust and transparency are interconnected and simultaneously influence customer loyalty. Transparency is the foundation for building trust, while trust strengthens loyalty by increasing customer commitment and retention. However, challenges remain in its implementation, such as a lack of information transparency and suboptimal levels of customer trust. Therefore, integrating trust and transparency is key to increasing customer loyalty in Islamic banks. Therefore, a sustainable strategy is needed to improve both aspects to support the development of the Islamic banking industry.
The Influence of Visual Appeal on Trust Mediated by Presence and Authenticity in Shopee Live Users Anissa Pranadewi; 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.v8i2.10651

Abstract

This study aims to analyze the influence of visual appeal on trust with the mediating role of presence and authenticity in Shopee Live users. This study uses a quantitative approach with a survey method of 292 respondents who are active users of Shopee Live in Yogyakarta, who have exceeded the minimum number of samples required in the PLS-SEM analysis. The sampling technique used non-probability sampling using the convenience sampling method, and the data analysis was carried out using Partial Least Squares–Structural Equation Modeling (PLS-SEM). The results of the study show that visual appeal has a positive effect on presence and authenticity. Furthermore, presence and authenticity have a positive effect on trust, and presence also affects authenticity. In addition, presence and authenticity have been shown to mediate the relationship between visual appeal and trust, both partially and sequentially. These findings suggest that visual appeal not only increases trust directly, but also through psychological mechanisms such as a sense of presence and perception of authenticity.
Organizational Culture as a Mediating Variable in the Effect of Digital Competency and Work Environment on Employee Performance at the Regional Revenue Agency of West Lombok Regency Gusti Ayu Desy Dwi Cahyani; Siti Nurmayanti; Akhmad Saufi
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.v8i2.10657

Abstract

This study examines the role of organizational culture as a mediating variable in the relationship between digital competency, work environment, and employee performance at the Regional Revenue Agency (Badan Pendapatan Daerah/Bapenda) of West Lombok Regency, Indonesia. Employing a quantitative causal design, a census method was applied involving all 95 civil servants (Aparatur Sipil Negara/ASN) as respondents. Data were analyzed using Partial Least Squares-based Structural Equation Modeling (PLS-SEM) via SmartPLS. The results demonstrate that digital competency positively and significantly affects both employee performance and organizational culture. Work environment does not directly affect employee performance, but significantly predicts organizational culture. Organizational culture positively and significantly affects employee performance, acting as a partial mediator between digital competency and performance, and as a full mediator between work environment and performance. These findings confirm that in bureaucratic organizations, work environment can only enhance employee performance by first strengthening organizational culture. Practically, this study emphasizes the importance of integrating digital competency development and conducive work environment creation as strategies to strengthen organizational culture for improving ASN performance.
The Issue of Honorarium for Temporary Teachers from the Perspective of the Ijarah Contract and Islamic Economic Justice: A Literature Review Siti Alfia; Tri Hidayati
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 3 (2026): Vol. 8 No. 2 (2026): All articles in this issue include authors from 3 countrie
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v8i3.10691

Abstract

This study aims to analyze the phenomenon of low wages for contract teachers from the perspective of the ijarah contract and Islamic economic distributive justice, as well as to identify forms of structural injustice within the education system. The study employs a qualitative approach using a literature review. The data sources consist of 40 scientific articles obtained from the Google Scholar, Sinta, and DOAJ databases, focusing on the welfare of honorary teachers, remuneration, the ijarah contract, and distributive justice. Data collection was conducted through systematic literature review, while data analysis employed content analysis with a descriptive-analytical approach, following the stages of data reduction, data presentation, and drawing conclusions. The results indicate that the low ujrah for contract teachers not only impacts their economic well-being but also has the potential to affect the overall quality of education. In many cases, the practice of paying honoraria to contract teachers has not fully aligned with the principles of the ijarah contract, particularly regarding aspects of justice, wage adequacy, and the principle of taradhi. Furthermore, the distribution of welfare within the education system reveals disparities between civil servant (ASN) and non-ASN teachers, reflecting the suboptimal implementation of distributive justice. The implications of this study underscore the importance of reformulating wage policies and labor protections for honorary teachers that are fairer, more proportional, and in line with Islamic economic principles to support teachers’ welfare and improve the quality of education.
Macroeconomic Determinants of Fintech Lending Disbursement in Indonesia: An ARDL Approach Carissa Harjanti Putri; Wiku Suryomurti
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.v8i2.10693

Abstract

This study aims to evaluate the macroeconomic determinants of fintech lending disbursement volume in Indonesia from January 2021 to August 2025. The variables analyzed include inflation, Outstanding SBSN, money supply (M2), exchange rate, and the Industrial Production Index (IPI). The research employs a quantitative approach using the Autoregressive Distributed Lag (ARDL) model on monthly time series data. Results indicate that the IPI is the sole variable with a significant positive impact on disbursement volume in both the short run and long run. Other monetary variables such as inflation, SBSN, M2, and exchange rates prove to have no statistically significant influence during the observation period. The Error Correction Term (ECT) value of -1.17 confirms a stable cointegration relationship with a very high speed of adjustment toward equilibrium. These findings emphasize that the fintech lending sector in Indonesia is demand-driven and highly dependent on real sector productivity. The growth of this industry is more sensitive to manufacturing performance than to traditional monetary indicator fluctuations. The government is advised to align digital economic policies with the strengthening of the national real industrial sector.

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