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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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Implementation of ISO 9001:2015 Quality Management System in Public Services: A Case Study on the Role of Leadership, Organizational Culture, and Human Resource Competence in the BMKG Work Unit of the Pattimura Meteorological Station, Ambon Margaretha Titaley; Christina Sososutiksno; Salomi J. Hehanussa
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.v8i2.10838

Abstract

This study aims to analyze the implementation of the ISO 9001:2015 Quality Management System (QMS) at the BMKG Pattimura Meteorological Station in Ambon and examine the role of leadership, organizational culture, and human resource competencies in supporting the effectiveness of quality system implementation. The study used a qualitative approach with a case study type. Research informants consisted of leaders, the QMS team, operational staff, and administrative staff who were selected purposively. Data collection techniques were carried out through in-depth interviews, observations, and documentation studies. Data analysis used the interactive model of Miles, Huberman, and Saldaña which includes data reduction, data presentation, and conclusion drawing. The results of the study indicate that the implementation of ISO 9001:2015 has been running effectively through the application of SOPs, internal audits, quality documentation, and continuous improvement actions. Leadership plays a dominant role in the success of implementation through commitment, resource provision, and periodic evaluations. Organizational culture supports the implementation of the quality system through work discipline, adherence to procedures, and public service orientation, although it still tends to be administrative. HR competencies are technically adequate, but understanding related to risk-based thinking and continuous improvement still needs to be improved. This study confirms that the implementation of ISO 9001:2015 not only functions as an operational quality standard, but also as an instrument for management control and strengthening public service accountability.
Economic Recovery Strategies for the SME Sector Following the COVID-19 Pandemic Rizqi Rizqi Maulana; Hancrisliana Santoso; Dwi Anggraeni; Anggie Davina Putri; Dhanu Wiguno; 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 | DOI: 10.24256/kharaj.v8i2.10857

Abstract

The COVID-19 pandemic has dealt a severe blow to Micro, Small, and Medium Enterprises (MSMEs) in Indonesia, with 83% of businesses affected, 50% forced to close, and 63.9% experiencing a revenue decline of more than 30%. This study aims to analyze MSME economic recovery strategies post-COVID-19 pandemic by integrating elements of digitalization, business resilience, and government recovery policies. Using a qualitative approach through literature review and document analysis, this study synthesizes data from scientific journals, official government publications, and statistical reports. The results indicate that recovery strategies encompassing the National Economic Recovery Program (PEN), People’s Business Credit (KUR), tax incentives, credit restructuring, and digitalization yielded moderate to significant results. Digitalization has been a key driver of recovery, with 25.5 million SMEs joining the digital ecosystem by July 2024, and many reporting a 20–40% increase in revenue. Overall, SMEs’ contribution to GDP rose to 61.07% in 2024, surpassing pre-pandemic levels, while employment absorption remained stable at 97% of the total national workforce. However, the recovery remains uneven across business scales and regions, with ultra-micro businesses only reaching 75–80% of pre-pandemic levels, compounded by low digital literacy and infrastructure gaps between urban and rural areas.
AI and Greenwashing: Digital Transformation in Reducing Information Asymmetry Gusdinda Ramadhanti Putri; Y Anni Aryani
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.v8i2.10867

Abstract

This research is motivated by the increasing practice of greenwashing amid the increasing demands for transparency in sustainability and ESG reporting. The high asymmetry of information between companies and stakeholders causes environmental claims to often not match the company's actual performance, thereby lowering the credibility of sustainability reporting systems. This study aims to analyze the role of Artificial Intelligence (AI) as a digital transformation mechanism in reducing information asymmetry and suppressing greenwashing practices. The method used is Systematic Literature Review (SLR) with a PRISMA approach to reputable scientific articles obtained from the Scopus database, Web of Science, ScienceDirect, Emerald Insight, IEEE Xplore, and Google Scholar in the period 2010–2025. The analysis process is carried out through thematic synthesis to identify patterns, mechanisms, and conceptual relationships between researches. The results show that AI plays a significant role in increasing the transparency of ESG reporting through real-time data analysis, anomaly detection, machine learning, large language models, and the integration of big data based on the Internet and IoT. AI has also been proven to be able to improve operational efficiency, strengthen corporate governance, and narrow the opportunities for environmental information manipulation. In addition, the development of digital technologies such as blockchain, cloud computing, and the Internet of Things strengthens the effectiveness of AI in creating a more accurate and transparent sustainability monitoring system. This study concludes that AI is an effective digital governance mechanism in reducing information asymmetry and greenwashing, although its implementation still requires regulatory support, good data quality, and adequate digital infrastructure.
Earning Persistence Moderates the Influence of Corporate Social Responsibility, Conservative Accounting, and Growth Opportunity on Earnings Response Coefficient Muhammad Ridho; Nofryanti; Holiawati
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.v8i3.10886

Abstract

This study aims to analyze Purpose: the influence of Corporate Social Responsibility (CSR), accounting conservatism, and growth opportunity on the Earnings Response Coefficient (ERC), with earnings persistence as a moderating variable, in IDX80-listed companies over the 2021–2024 period. Methods: This research employs a quantitative approach using secondary data drawn from annual reports published on the official website of the Indonesia Stock Exchange (IDX). A purposive sampling technique yielded 42 companies and 168 firm-year observations. Data were analyzed using panel data regression, with model selection determined through the Chow Test, Hausman Test, and Lagrange Multiplier Test, followed by descriptive statistics, classical assumption tests, multiple linear regression, the F-test, the t-test, and Moderated Regression Analysis (MRA). Results: The results show that CSR and accounting conservatism do not significantly affect ERC, while growth opportunity has a significant effect on ERC; furthermore, earnings persistence moderates the relationship between CSR and ERC as well as between growth opportunity and ERC, but does not moderate the relationship between accounting conservatism and ERC. Implications: These findings imply that investors and analysts evaluating IDX80 firms should weigh growth opportunity and the persistence of reported earnings when interpreting earnings information, rather than relying on CSR disclosure or conservatism alone as signals of earnings quality, while for management and regulators they highlight that the market value of CSR initiatives may depend on the firm’s underlying earnings stability. Future research could extend the observation period, broaden the sample beyond IDX80, incorporate alternative measures of CSR, or test other potential moderating and mediating variables to deepen understanding of the determinants of the earnings response in the Indonesian capital market.
The Influence of @tmghoteljakarta's Instagram Digital Marketing Content on Building Brand Awareness and Online Booking Decisions (Case Study: TMG Hotel Tebet, Marclan Collection, Jakarta) Erika Munandari; Vidya Kusumawardani; Danang Trijayanto
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.v8i3.10905

Abstract

The purpose of this research is to analyze the influence of Instagram digital marketing content on brand awareness and its implications for online booking decisions at TMG Hotel Tebet. The research employs a quantitative approach using a survey method involving 158 hotel guests who have previously made an online booking and viewed the Instagram content of @tmghoteljakarta. Data were collected through a questionnaire using a five-point Likert scale as the research instrument. The data were analyzed using Partial Least Squares–based Structural Equation Modeling (PLS-SEM) with the assistance of SmartPLS software. The results indicate that Instagram digital marketing content has a positive and significant effect on brand awareness, with a path coefficient of 0.522 (T-statistics = 9.152; p < 0.05). Furthermore, digital marketing content also has a positive and significant effect on online booking decisions. The coefficient of determination (R²) value of 0.272 shows that digital marketing and brand awareness explain 27.2% of the variance in online booking decisions. These findings confirm that optimizing informative, engaging, and consistent Instagram content can be an effective strategy to build brand awareness and simultaneously encourage online room booking conversions in the hospitality industry.
Dispute Resolution And Dynamics Of Legal Aspects In Sharia Banking Practices In Indonesia Muhammad Zuhdi Asyrofi; Muhammad Albahi; Raja Sakti Putra Harahap
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.v8i2.10913

Abstract

This study aims to analyze the dispute resolution mechanisms and the dynamics of legal aspects in Islamic banking practices in Indonesia. The background of this research is based on the rapid development of the Islamic banking industry accompanied by an increasing potential for disputes due to default, differences in contract interpretation, and violations of Islamic principles. This study uses a qualitative approach with a normative (doctrinal) research type through a library study of laws and regulations, legal literature, and court decisions. The results show that Islamic banking disputes have unique characteristics that are not only contractual, but also contain normative-religious dimensions because they must meet the principles of Islamic compliance. Dispute resolution can be achieved through two channels: non-litigation (negotiation, mediation, and Islamic arbitration) which emphasizes the principles of deliberation and substantive justice, and litigation through the Religious Courts which provides legal certainty. In addition, the dynamics of legal aspects in Islamic banking practices indicate challenges in the form of legal pluralism, regulatory disharmony, and the development of Islamic financial technology that requires legal adaptation. Thus, it is necessary to harmonize positive law and sharia principles as well as increase the capacity of law enforcement agencies in order to create a dispute resolution system that is effective, fair and provides legal certainty for the parties.
How Digital Capabilities Drive SME Performance: The Mediating Role of Business Innovation and the Moderating Role of Resilience Zuriyati Paziah; Muh. Fahrurrozi; Qurratul Aini
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.v8i2.10915

Abstract

Objective This study examines the influence of digital literacy, digital technology utilization, and entrepreneurial orientation on MSME performance, with business innovation as a mediating variable and business resilience as a moderating variable in the digital era. Design/Methodology/Approach A quantitative survey approach was applied to 220 MSME operators in East Lombok Regency, analyzed using PLS-SEM to test direct, indirect, and moderating effects. Findings Digital technology adoption, business innovation, business resilience, and digital literacy positively and significantly affect MSME performance. Entrepreneurial orientation indirectly influences performance through business innovation. Digital literacy does not significantly affect business innovation. Business innovation mediates the relationship between digital technology adoption, entrepreneurial orientation, and MSME performance. Business resilience moderates only the innovation–performance relationship. The model shows strong explanatory power (R² = 0.736; Q² = 0.650). Practical Implications MSME owners should optimize digital technology use and continuously innovate. Government and stakeholders should promote digital literacy and business resilience programs to sustain MSME growth. Originality/Value This study integrates digital literacy, digital technology adoption, entrepreneurial orientation, business innovation, and business resilience into a comprehensive model, uniquely positioning innovation as a mediator and resilience as a moderator of MSME performance.
The Role Of Work-Life Balance And Emotional Intelligence On Coffee Shop Employee Performance In Pontianak City Alvin; 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.v8i2.10923

Abstract

This study aims to determine the roles of work-life balance and emotional intelligence on the performance of coffee shop employees in Pontianak. This study employs a quantitative data-based approach with a survey method. Data analysis was conducted through several testing criteria, including validity, reliability, classical assumption tests, multiple linear regression, F-test, and T-test, utilizing IBM SPSS version 26 software. The study involved 180 employees distributed across various coffee shops in Pontianak who met the requirements for multivariate sampling techniques. The results indicate that both variables—work-life balance and emotional intelligence—have a positive and significant impact on improving employee performance. The findings further emphasize that maintaining a balance between work and personal life, combined with effective emotional management, significantly assists employees in working effectively.
The Effect of Sustainability Report Disclosure and Leverage on Stock Price Discovery Efficiency with Institutional Ownership as a Moderating Variable Ni Nyoman Mita Asriningrum; Desak Nyoman Sri Werastuti; I Gusti Ayu Purnamawati
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.v8i2.10931

Abstract

leverage on stock price discovery efficiency, as measured by price timeliness. In addition, this study examines the role of institutional ownership as a moderating variable in the relationship between ESG disclosure and leverage and stock price discovery efficiency in infrastructure sector companies listed on the Indonesia Stock Exchange during the 2022–2024 period. This research employs a quantitative approach with a causal-comparative research design. The population consists of all infrastructure sector companies listed on the Indonesia Stock Exchange, with samples selected using purposive sampling techniques. The data used are secondary data obtained from financial statements, sustainability reports, and stock trading data. Data collection was conducted through documentation. Data analysis includes descriptive statistics, classical assumption tests, and moderated regression analysis (MRA). The results indicate that ESG disclosure has a positive and significant effect on price timeliness, while leverage has a negative and significant effect. Institutional ownership strengthens the effect of ESG disclosure on price timeliness but does not moderate the relationship between leverage and price timeliness. These findings confirm that ESG transparency enhances market efficiency, whereas debt-related risk remains a dominant factor contributing to delays in stock price adjustment.
Compliance of Culinary Business Operators with Halal Certification Regulations: A Study of Street Food Vendors in Somba Opu District, Gowa Regency Nashrullah Hidir; Muhammad Zul Ikram Safei; Rahmawati Muin; Rahman Ambo Masse
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.v8i2.10944

Abstract

This study aims to analyze the compliance of culinary business operators with halal certification regulations among street food vendors in Somba Opu District, Gowa Regency. The research focuses on the effectiveness of government literacy and educational inclusion programs, the level of vendors’ understanding and access to certification obligations, the implementation of compliance throughout the production–distribution–sales chain, and the supporting and inhibiting factors affecting compliance. This study employs a qualitative approach using a phenomenological method. Data were collected through in-depth interviews, non-participant observations, and documentation involving ten street food vendors and three key informants from the Halal Product Assurance Organizing Agency (BPJPH). Data analysis was conducted using the interactive model developed by Miles and Huberman. The findings indicate that the level of compliance remains low, both administratively and substantively. Literacy and inclusion programs, such as the Free Halal Certification Program (SEHATI) and the SIHALAL digital system, have not yet optimally reached their target groups due to digital literacy gaps, limited direct technical assistance, and perceptions of procedural complexity. Vendors’ understanding of halal certification remains normative and intuitive and has not yet met the procedural accountability standards required by the Halal Product Assurance System (SJPH). The main supporting factors include religious awareness, market pressure, and affirmative government programs, while the inhibiting factors consist of limited digital infrastructure, bureaucratic complexity, and regulatory uncertainty. This study concludes that improving compliance requires a shift from a compliance-driven approach toward an enablement-driven approach through procedural simplification, strengthened field assistance, and the development of inclusive service designs. Such an approach is consistent with the Islamic principles of taysir (facilitation) and maqashid al-shariah (the objectives of Islamic law).

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