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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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The Influence of Price Fairness and Service Quality on Customer Loyalty at Alfamart Gorontalo Fritania Bonde Fitriana; Cindy Pratiwi Julyani Daud; Hapsawati Taan; Melan Angriani Asnawi; Ramlan Amir Isa
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.v8i2.11143

Abstract

This study investigates the effects of price fairness and service quality on customer loyalty at Alfamart stores in Gorontalo City. The research is motivated by the rapid growth of the modern retail industry and increasing market competition, which require retailers to strengthen customer loyalty through fair pricing practices and superior service delivery. A quantitative approach with a causal associative design was employed. Data were collected from 96 Alfamart customers selected through purposive sampling based on the Lemeshow formula. A structured questionnaire using a five-point Likert scale was administered, and the data were analyzed using multiple linear regression. Classical assumption tests, including normality, multicollinearity, and heteroscedasticity tests, were conducted to ensure model validity. Hypothesis testing was performed using t-tests and F-tests, while the coefficient of determination (R²) was used to assess explanatory power. The results indicate that price fairness has a positive and significant effect on customer loyalty (t = 4.629; p < 0.001). Service quality also positively and significantly influences customer loyalty (t = 4.710; p < 0.001). Furthermore, price fairness and service quality simultaneously exert a significant positive effect on customer loyalty (F = 47.382; p < 0.001). The coefficient of determination (R² = 0.511) reveals that both variables explain 51.1% of the variation in customer loyalty. Service quality emerged as the more dominant predictor. These findings suggest that integrating fair pricing strategies with continuous service quality improvement is essential for enhancing customer loyalty and sustaining competitiveness in the modern retail sector.
The Effect of Job Placement and Leadership Style on Employee Performance with Work Discipline as an Intervening Variable in the Pltmg Mpp Manokwari 2 Company Tika Ayu Putri Iriyanti
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.v8i2.11158

Abstract

This study aims to analyze the influence of job placement and leadership style on employee performance with work discipline as an intervening variable at PLTMG MPP Manokwari 2. The research applies a quantitative approach using the Partial Least Square (PLS) analysis method. The population consists of all 36 employees of PLTMG MPP Manokwari 2, using a saturated sampling technique. The results show that job placement and leadership style have a positive and significant effect on employee performance. Both variables also have a positive and significant effect on work discipline. Furthermore, work discipline has a positive and significant effect on employee performance and acts as an intervening variable in the relationship between job placement and leadership style toward performance. Therefore, proper job placement, effective leadership, and high work discipline can optimally improve employee performance at PLTMG MPP Manokwari 2.
The Analysis Of The Relationship Between Work-Life Balance, Work Environment, And Employee Engagement On Job Satisfaction At UPT PLN Malang Dwi Danesty Deccasari Danesty; Rina Irawati Rina
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.v8i2.11167

Abstract

This causal quantitative research analyzes the influence of Employee Engagement , Work Environment , and Work Life Balance on Job Satisfaction in the employee population of UPT PLN Malang , with 89 respondents using purposive sampling , and analyzed using PLS-SEM. The results show that Employee Engagement (path coefficient 0.540, P-value 0.000) and Work Environment (path coefficient 0.360, P-value 0.000) have a positive and significant effect on Job Satisfaction , explaining 78.9% of the variation ( R-square = 0.789). However, Work Life Balance (path coefficient 0.045, P-value 0.252) does not have a significant effect. Further research recommendations are to explore mediating/moderating variables for Work Life Balance and use a qualitative approach for a deeper understanding.
Analysis of the Influence of Ticket Price Perception and Facilities on Visiting Intention at the Indonesian National Museum, Central Jakarta Riisel Khang; Vishnuvardhana S. Soeprapto
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.v8i2.11169

Abstract

The Indonesian National Museum in Central Jakarta, also known as the Elephant Museum, is one of the cultural educational tourism destinations with significant historical value in Indonesia. The number of tourist visits to this museum remains relatively low, particularly outside visits conducted by students and formal institutions. This condition is presumed to be related to the substantial increase in ticket prices as well as the suboptimal management of facilities. Purpose: This study aims to analyze the influence of ticket price perception and facilities on visiting intention at the Indonesian National Museum in Central Jakarta, both partially and simultaneously. Methods: This study employed a quantitative approach based on the positivist paradigm. The population consisted of 717,656 visitors to the Indonesian National Museum in 2025. Using the Slovin formula with a 10% margin of error, a sample of 100 respondents was selected through purposive sampling. Data were collected through observation, questionnaires using a four-point Likert scale, and documentation. The analysis techniques included descriptive statistics, validity and reliability tests, classical assumption tests, coefficient of determination analysis, partial and simultaneous hypothesis testing, and multiple linear regression analysis. Results: The findings indicate that ticket price perception has a positive and significant influence on visiting intention (t = 4.890; p = 0.000; β = 0.345). Facilities also have a positive and significant influence on visiting intention (t = 3.949; p = 0.000; β = 0.309). Simultaneously, both variables significantly affect visiting intention (F = 20.337; p = 0.000). The Adjusted R Square value of 0.281 shows that ticket price perception and facilities explain 28.1% of the variation in visiting intention, while the remaining 71.9% is influenced by other factors. Implications: The results suggest that fair ticket pricing and improved facilities can enhance visitors’ intention to visit the Indonesian National Museum. Therefore, museum management should prioritize appropriate pricing strategies and facility improvements while also strengthening promotion, destination image, and service quality.
Analyzing the Influence of the 4A Tourism Components on Visitor Satisfaction at the Jakarta Wayang Museum David Andrean; Vishnuvardhana S. Soeprapto
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.v8i2.11171

Abstract

The revitalization of the Jakarta Wayang Museum has enhanced its role as a cultural heritage tourism destination; however, the extent to which its tourism components influence visitor satisfaction has not been empirically examined. Purpose: This study aims to analyze the effect of the 4A tourism components—attractions, accessibility, amenities, and ancillary services—on visitor satisfaction at the Jakarta Wayang Museum. Methods: A quantitative explanatory research design with a cross-sectional survey approach was employed. Data were collected through structured questionnaires administered to 100 visitors selected using purposive sampling. The data were analyzed using multiple linear regression with SPSS version 25, following tests of validity, reliability, and classical assumptions. Results: The results indicate that attractions (t = 4.475; p < 0.001), accessibility (t = 4.081; p < 0.001), amenities (t = 4.918; p < 0.001), and ancillary services (t = 3.648; p < 0.001) each have a positive and significant effect on visitor satisfaction. Simultaneously, the four variables significantly influence visitor satisfaction (F = 18.420; p < 0.001). The coefficient of determination (R² = 0.437) demonstrates that 43.7% of the variance in visitor satisfaction is explained by the 4A tourism components. Among the variables examined, amenities emerged as the most influential factor. These findings confirm the relevance of the 4A tourism framework in evaluating destination quality within cultural tourism settings. Implications: The study implies that museum managers should prioritize improvements in visitor facilities and comfort while maintaining attractive cultural experiences, accessibility, and supporting services to enhance visitor satisfaction and destination competitiveness.
The Effect of Operating Cash Flow on Earnings Quality: The Moderating Role of Leverage in Indonesian Industrial Sector Firms Sulton Afzani; Eni Srihastuti; Agus Athori
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.v8i3.11173

Abstract

This study examines the direct effect of operating cash flow on earnings quality and evaluates the moderating role of leverage in industrial sector companies listed on the Indonesia Stock Exchange during the post-pandemic recovery period of 2022-2025. Employing a quantitative explanatory design, secondary data were gathered from audited annual financial statements of 41 firms selected through purposive sampling, yielding 164 firm-year observations. Earnings quality was measured as an inverse proxy via the absolute value of discretionary accruals (ABSDA) using the Modified Jones Model. Due to significant heteroskedasticity violations in the diagnostic phase, the model was estimated using Robust Standard Errors with the HC3 estimator. The empirical results demonstrate that operating cash flow does not significantly affect earnings quality. This indicates that operational cash metrics during this transitional timeline were driven by defensive liquidity survival rather than financial report modification. Furthermore, leverage fails to moderate the relationship, as stringent debt covenants independently restrict interactive accrual manipulation. Conversely, firm size exhibits a significant negative effect on ABSDA, confirming that a larger corporate scale is associated with superior earnings quality due to heightened public scrutiny and robust internal controls. These findings suggest that capital market participants should prioritize corporate scale over isolated cash metrics when assessing financial reporting integrity.
Legal Certainty and Effectiveness of Tax Supervision for Foreign Citizens and Foreign Legal Entities Earning Income in Indonesia in the Perspective of International Tax Law Siti Aisya
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.v8i2.11224

Abstract

This study examines the extent of legal certainty and the effectiveness of tax supervision for foreign taxpayers (foreign individuals and foreign entities) in Indonesia. It focuses on fiscal policy reforms and tax regulations, including the Harmonization of Tax Regulations Law (Law No. 7 of 2021), which aim to provide greater legal certainty for foreign investors while strengthening domestic and cross-border tax oversight to prevent tax avoidance. A review of relevant literature and regulations indicates that the Indonesian government has sought to enhance legal certainty through various incentives, such as limiting the tax liability of certain foreign experts to income earned within Indonesia. Nevertheless, the effectiveness of tax supervision continues to face challenges, including data integration issues, limited human resources, and the complexity of cross-border transactions. International tax agreements, including Double Taxation Agreements (DTAs), the Multilateral Instrument (MLI), and Exchange of Information (EOI) conventions, play a crucial role in cross-border tax monitoring, with Indonesia having signed and ratified various OECD/BEPS-related instruments. The findings suggest the need to strengthen tax administration mechanisms, improve inter-agency cooperation (e.g., immigration and customs authorities), and expand access to international information. Policy recommendations include simplifying DTA implementation procedures, developing an integrated Core Tax system, and enhancing the capacity of the Directorate General of Taxes to address cross-border tax evasion.
A Sharia-Compliant Digital Accounting Information System Model: Design, Implementation, and Implications for Islamic Financial Practices Andi Riska Andreani Syafaruddin; Alimuddin; Syarifuddin
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.v8i3.11228

Abstract

This study aims to develop a Sharia-Compliant Digital Accounting Information System (SCDAIS) model that integrates digital accounting technologies with Islamic accounting principles, Sharia governance, and ethical objectives. Using a qualitative approach grounded in the interpretive paradigm, the research adopts a multi-sited ethnographic orientation to explore how digital accounting systems are conceptualized and practiced across Islamic financial institutions, including Islamic banks, fintech platforms, zakat and waqf institutions, and regulatory environments. Data were collected through participant observation, in-depth interviews with 12–15 key informants, and document analysis, and analyzed using thematic analysis guided by thick description. The findings reveal that digital accounting systems in Islamic contexts operate as socio-technical and socio-religious constructs shaped by institutional values, technological capabilities, and interpretations of Sharia principles. Five core dimensions of SCDAIS were identified: digital infrastructure, accounting system core, Sharia compliance mechanisms, governance structures, and maqasid al-shariah-oriented outcomes. The study highlights that digital technologies are inherently value-neutral and require intentional embedding of Sharia principles within system architecture to ensure compliance. Furthermore, human interpretation remains essential in addressing complex financial practices that cannot be fully automated. The proposed SCDAIS model contributes to the literature by offering an integrative framework that bridges technology, accounting, and Islamic ethics. Practically, the findings provide guidance for developing ethical, transparent, and accountable digital accounting systems that support sustainable Islamic financial practices in the digital economy.
Accountability Dilemma, Burnout, and Coping Mechanisms Among Working Accounting Postgraduate Students: A Phenomenological Study Yayah Maudy Limbangtasi; Syafika Marzuka; Ulfa Melati; Syarifuddin
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.v8i3.11229

Abstract

This study aims to explore and construct the lived experiences of accounting postgraduate students who simultaneously engage in full-time employment, focusing on accountability dilemmas, burnout, and coping mechanisms. Using an interpretive paradigm and a phenomenological approach, this research captures the subjective experiences of seven informants through in-depth interviews. Data were analyzed using thematic phenomenological analysis to uncover the essential meanings (eidos) underlying participants’ experiences. The findings reveal that working postgraduate students experience dual-role conflicts characterized by time fragmentation, competing priorities, and overlapping accountability demands between academic and professional environments. Accountability is not merely perceived as a formal obligation but evolves into a moral responsibility, intensifying internal pressure to maintain performance in both domains. This condition leads to multidimensional burnout, including emotional exhaustion, mental fatigue, and physical strain, often manifesting as invisible suffering. Furthermore, the study identifies a tendency toward toxic productivity, where individuals persistently sustain performance despite declining well-being. To cope with these pressures, participants develop diverse coping strategies, including structured time management, social adjustment, emotional regulation, and meaning-focused coping grounded in spiritual values. These strategies function not only as stress management tools but also as mechanisms for sustaining resilience and negotiating personal meaning. The study concludes that the experience of working while studying represents an ongoing existential negotiation between responsibility, identity, and self-preservation within competing institutional demands.
The Effect Of Work Ethos, Work Ethics, And Employee Loyalty On Employee Productivity The Sofa Industry In Tarub District, Tegal Regency Maulana agil Sumawang; Sri Murdiati; Yuniarti Herwinarni
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.v8i3.11236

Abstract

Employees play a crucial role in the production process and the sustainability of a business; employee productivity generates output in the form of goods and services. High-quality human resources lead to increased employee productivity, and vice versa. The purpose of this study is to analyze the decline in employee productivity in the sofa industry in Tarub Subdistrict, Tegal Regency, Central Java, and the factors influencing it. Methods: This is a quantitative study using numerical data. The sampling technique employed was random sampling. The population and sample consisted of 77 employees in the sofa industry in Tarub Subdistrict, Tegal Regency. Primary data were obtained through interviews with respondents and a questionnaire technique, which involved providing respondents with a set of written statements to be answered using a Likert scale. The collected primary data were tested for validity and reliability of the research instrument using SPSS 25. This was followed by data processing and analysis, including assumption testing (covering normality, heteroscedasticity, and multicollinearity tests) and multiple linear regression analysis. Finally, hypothesis testing was conducted to obtain t-test results, F-test results, and the coefficient of determination. Results: The t-test for the Work Ethic variable shows a positive effect on Employee Productivity (3.395 > 1.666 and p-value 0.000 ≤ 0.05), meaning Hypothesis 1 is “accepted.”; The Work Ethic variable has a positive effect on Employee Productivity (12.300 > 1.666 and p-value 0.000 ≤ 0.05), meaning Hypothesis 2 is “accepted.” The Employee Loyalty variable has a positive effect on Employee Productivity (4.373 > 1.666 and p-value 0.000 ≤ 0.05), meaning Hypothesis 3 is “accepted”. All three variables have a simultaneous effect on Employee Productivity (62.113 > 2.730 and sig. 0.000 ≤ 0.05), meaning Hypothesis 4 is “accepted,” supported by the coefficient of determination indicating that the three variables contribute 70.7% to employee productivity.

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