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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 1,394 Documents
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Talent Is Not Enough: Analysis of Marketing Factors on the Popularity and Persistence of Indonesian Idol Alumni Ayatullah Hamzah Al Hasani; Toni Tri Susanto
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.v8i3.11591

Abstract

The growth of the digital music industry has required artists not only to achieve popularity but also to sustain it over time. This study examines the effects of perceived authenticity and personal branding on popularity persistence through parasocial relationship and fan loyalty among Indonesian Idol alumni from seasons 9 to 13. A quantitative approach was employed using a survey method, and the data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS). The results indicate that perceived authenticity and personal branding have positive and significant effects on fan loyalty, parasocial relationship, and popularity persistence. Furthermore, fan loyalty positively influences popularity persistence and mediates the effects of perceived authenticity and personal branding. In contrast, parasocial relationship does not significantly affect popularity persistence nor serve as a significant mediating variable. These findings highlight the importance of fan loyalty in sustaining artists’ long-term popularity in the digital era.
The Effect of Capital Intensity and Inventory Intensity on Tax Aggressiveness in Multinational Companies in the Manufacturing Sector Listed on the IDX Shelma Adiel Anindya; Eni Srihastuti; Imarotus Suaidah
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.v8i3.11594

Abstract

This study investigates the influence of capital intensity and inventory intensity on tax aggressiveness among multinational corporations in the manufacturing sector listed on the Indonesia Stock Exchange (IDX) for the period 2020–2024, using the effective tax rate (ETR) as a proxy for tax aggressiveness. The approach employed is associative quantitative research based on panel data from 14 companies with a total of 70 observations selected through purposive sampling, processed employing multiple linear regression analysis via IBM SPSS 29. The test results indicate that capital intensity has a positive and significant effect on ETR (coefficient +0.038), this indicates that a higher proportion of fixed assets relative to total assets is associated with an increase in the company’s reported ETR, suggesting a lower level of tax aggressiveness This finding is inconsistent with the depreciation shield hypothesis and suggests that in the context of multinational manufacturing companies, investment in fixed assets tends to be accompanied by tax compliance burdens that actually increase ETR. Conversely, inventory intensity has a negative and significant effect on ETR (coefficient −0.151), meaning that the higher the proportion of inventories to total assets, the lower the ETR reported, which reflects an increase in tax aggressiveness. This finding indicates that in multinational manufacturing companies, intensive inventory management has the potential to suppress taxable income through storage costs, inventory valuation, and cross jurisdictional supply chain mechanisms. The findings suggest that both variables jointly have a significant effect on tax aggressiveness, with the regression model explaining 32.1% of the changes in tax aggressiveness. These findings validate that the characteristics of multinationality including international compliance pressures and consolidated accounting standards shape tax behavior that differs from domestic manufacturing companies, while also implying the need for a tax oversight approach based on asset structure profiling for multinational entities.
Digital Transformation of Human Resources: Strategies for Survival and Competitiveness in the Society 5.0 Era at PT Maxride Makassar Andi Munawwarah Rusli; Akhmad; Muchriady Muchran; Muhammad Rusydi; Andi Jam’an
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.v8i3.11611

Abstract

This study aims to analyze human resource digital transformation as a strategy for organizational survival and competitive advantage in the Society 5.0 era at PT MaxRide Makassar. The research focuses on understanding and implementing human resource (HR) digital transformation, examining its impact on employee performance and organizational competitiveness, exploring the role of HR training and development, and identifying HR adaptation strategies in response to rapid technological change. The study is motivated by the increasing competition in the transportation and digital platform service industry, which requires companies to continuously adapt by leveraging digital technologies while strengthening the quality and capabilities of their human resources. This research employed a qualitative descriptive approach. Data were collected through in-depth interviews, direct observations, and document analysis. Informants were selected using the snowball sampling technique, involving management personnel, employees, and driver partners of PT MaxRide Makassar. The collected data were analyzed using the stages of data reduction, data display, and conclusion drawing. The findings reveal that digital transformation at PT MaxRide Makassar has positively contributed to improving work efficiency, service responsiveness, system transparency, and employee productivity. Digitalization has enabled work processes to become more efficient, structured, and data-driven, thereby enhancing the company's operational effectiveness. However, the implementation of HR digital transformation has not yet reached its full potential due to several challenges, including disparities in digital competencies, employee resistance to organizational change, insufficient training and development programs, and limitations in technological infrastructure and network connectivity. The study concludes that HR digital transformation at PT MaxRide Makassar has significantly contributed to improving organizational efficiency and competitive advantage. Nevertheless, its long-term success requires greater investment in human resource development, the cultivation of a supportive organizational culture, and the adoption of a human-centric digital transformation strategy to ensure sustainable implementation and strengthen business resilience in the digital era.
The Impact of Profit Growth, Company Size, and Investment Opportunity Set on Profit Quality (Study on Manufacturing Companies in the Food and Beverage Sub-Sector for the 2021-2024 period) Adam Amirul Insan Subroto; Fitria Magdalena Suprapto; Rike Selviasari
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.v8i3.11643

Abstract

This study has the aim to examine the effects of earnings growth, firm size, as well as investment opportunity set (IOS) on earnings quality in food and beverage manufacturing companies that are on the list of Indonesia Stock Exchange (IDX) throughout the 2021–2024 period. The hypotheses proposed are: (1) earnings growth has a significant effect on earnings quality; (2) firm size has a significant effect on earnings quality; (3) IOS has a significant effect on earnings quality; and (4) earnings growth, firm size, and IOS simultaneously affect earnings quality. This study uses a quantitative approach with secondary data from audited annual financial statements. Purposive sampling yielded a final sample of 21 companies (84 observations). Earnings quality is proxied by discretionary accruals using the Modified Jones model, earnings growth by the percentage change in net income, firm size by the natural logarithm of total assets, and IOS by the market-to-book value of equity (MBVE). Data were analyzed using multiple linear regression with classical assumption tests (normality, multicollinearity, heteroscedasticity, and autocorrelation). The results show that there is a significant negative effect of earnings growth on earnings quality (sig. = 0.000), while firm size (sig. = 0.279) and IOS (sig. = 0.108) do not have a significant partial effect. However, all three variables simultaneously affect earnings quality (sig. F = 0.000) with an Adjusted R² of 18.7%. These findings imply that earnings management in the post-pandemic recovery period is more strongly driven by changes in earnings performance than by company scale or growth opportunities. Companies are advised to strengthen internal control systems and transparent financial reporting to improve earnings quality, while investors should consider earnings growth trends as an indicator of earnings reliability. Keywords: Earnings Quality, Earnings Growth, Firm Size, Investment opportunity set, Discretionary Accruals
The Influence Of Auditor Ethics, Competence And Experience On Audit Quality (In Public Accounting Firm (Kap) In West Java) Aidah Intan Nabila; Teodora Winda Mulia
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.v8i3.11675

Abstract

Audit quality is an important issue due to the increasing number of audit failures and violations of professional standards, which have reduced public trust in the public accounting profession. Therefore, auditors are required to possess professional ethics, adequate competence, and sufficient work experience to produce high-quality audits. This study aims to examine the effect of auditor ethics, auditor competence, and auditor work experience on audit quality at Public Accounting Firms (KAP) in West Java. This research employed a quantitative method with a survey approach. Primary data were collected through questionnaires distributed to auditors working at Public Accounting Firms in West Java. The sample consisted of 45 auditors selected using a purposive sampling technique. The data were analyzed using descriptive statistical analysis, multiple linear regression analysis, coefficient of determination (R²), partial test (t-test), and simultaneous test (F-test) with the assistance of IBM SPSS Statistics version 29. The results indicate that auditor ethics and auditor work experience have a positive and significant effect on audit quality, whereas auditor competence does not have a significant effect on audit quality. Simultaneously, auditor ethics, auditor competence, and auditor work experience significantly affect audit quality. These findings imply that improving audit quality requires not only technical competence but also strong professional ethics and sufficient audit experience.
The Effect of the Implementation of PSAK 73 (Leases) and Good Corporate Governance on the Quality of Financial Statements, with Company Size as a Control Variable Wahyu Hidayatulloh; Eni Srihastuti; Marhaendra Kusuma
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.v8i3.11681

Abstract

This study aims to examine the impact of Good Corporate Governance (GCG) and the implementation of PSAK 73 on the quality of financial statements in transportation sector companies listed on the Indonesia Stock Exchange from 2022 to 2024. The control variable for this analysis is firm size. A quantitative methodology based on the causality approach was used in this study. Eleven companies were randomly selected using purposive sampling; a total of 33 observations were made. Multiple linear regression was used to analyze the data. According to the study’s findings, financial statement quality is positively and significantly influenced by the implementation of PSAK 73. Financial reporting quality is also significantly influenced by institutional ownership and managerial ownership, which serve as proxies for GCG. Financial reporting quality is significantly influenced by the simultaneous implementation of PSAK 73 and GCG, with firm size as a control variable. The findings of this study indicate that better financial reporting can be achieved through the implementation of corporate governance procedures and accounting standards.
The Effect Of Tax Planning And Good Corporate Governance On The Market Value Of Banking Companies Listed On The Indonesian Stock Exchange 2022-2024 Shilfa Yustika Konsesa Shilfa; Srikalimah; 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.v8i3.11706

Abstract

This study aims to examine the effects of Tax Planning and Good Corporate Governance (GCG) on firm value among banking companies listed on the Indonesia Stock Exchange during the 2022–2024 period. This research employed a quantitative approach with an explanatory research design. The study population consisted of 47 banking companies, and a total of 141 observations were obtained from the companies' annual reports and financial statements. Data were analyzed using IBM SPSS Statistics through descriptive statistics, classical assumption tests, multiple linear regression analysis, the coefficient of determination, t-tests, and F-tests. The results indicate that Tax Planning has a positive and statistically significant effect on firm value, with a significance value of 0.009, while Good Corporate Governance also has a positive and statistically significant effect on firm value, with a significance value of 0.038. Furthermore, the simultaneous test demonstrates that Tax Planning and Good Corporate Governance jointly have a significant effect on firm value, as indicated by an F-test significance value of 0.006. The Adjusted R-squared value of 0.065 indicates that the two independent variables explain 6.5% of the variation in firm value. These findings suggest that the implementation of effective tax planning strategies and sound corporate governance practices can enhance firm value and strengthen investor confidence in the banking sector
The Influence Of Product Quality, Price, And Brand Image On Fore Coffee Consumer Loyalty In The City Of Surabaya Rizqia Khairunnisa Wibowo; Siti Ning Farida
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.v8i3.11734

Abstract

The competition for the modern coffee industry in Indonesia is getting tighter, so companies need to increase consumer loyalty. Fore Coffee is one of the fastest-growing local coffee brands, but based on the Top Brand Index 2023-2025, its position is still below several main competitors. This condition shows that Fore Coffee's consumer loyalty still needs to be improved and is allegedly influenced by product quality, price, and brand image. This study aims to analyze the influence of product quality, price, and brand image on Fore Coffee consumer loyalty in the city of Surabaya. The research uses a quantitative approach with a type of causal associative research. The research sample amounted to 150 respondents who were selected using accidental sampling techniques. Data were collected through questionnaires and analyzed using multiple linear regression with the help of SPSS. The results showed that product quality, price, and brand image simultaneously had a positive and significant effect on consumer loyalty (F = 253,941; sig. = 0.000). Partially, product quality (t = 15,307), price (t = 12,449), and brand image (t = 10,813) also had a positive and significant effect with a significance value of 0.000. The value of the determination coefficient (R²) of 0.839 indicates that the three variables are able to explain 83.9% of the variation in consumer loyalty. The results of the study confirm that improving product quality, setting appropriate prices, and strengthening brand image play an important role in increasing Fore Coffee consumer loyalty in the city of Surabaya.
Comparative Analysis of Income Tax Burden on In-Kind and Enjoyment and Effective Tax Rate Before and After PMK Number 66 of 2023 in Construction Companies Listed on the Indonesia Stock Exchange (2022 and 2024 Period) Rahma Nuria Putri; Khasanah Sahara; Dewi Wungkus Antasari
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.v8i3.11765

Abstract

Penelitian ini bertujuan untuk menganalisis perbedaan beban pajak penghasilan atas manfaat dalam bentuk barang dan kenikmatan serta Tingkat Pajak Efektif (PNP) pada perusahaan konstruksi yang terdaftar di Bursa Efek Indonesia (IDX) sebelum (2022) dan setelah (2024) implementasi Peraturan Menteri Keuangan (PMK) Nomor 66 Tahun 2023. Penelitian ini menggunakan pendekatan kuantitatif komparatif dengan data sekunder berupa laporan keuangan tahunan yang diaudit dan catatan atas laporan keuangan (CALK) perusahaan konstruksi yang terdaftar di IDX. Sebanyak 19 perusahaan dipilih sebagai sampel melalui teknik purposive sampling. Data dianalisis menggunakan Uji T Sampel Berpasangan dengan uji normalitas Shapiro-Wilk sebagai prasyarat. Hasil penelitian menunjukkan bahwa tidak ada perbedaan signifikan dalam beban pajak atas manfaat dalam bentuk barang dan kenikmatan antara tahun 2022 dan 2024 (t = -0,254; sig = 0,802>0,05), yang menunjukkan bahwa peraturan baru tersebut tidak memberikan dampak signifikan terhadap beban pajak nominal. Sebaliknya, terdapat perbedaan signifikan dalam ETR antara kedua periode (=6,721; p<0,001), dengan rata-rata ETR meningkat dari 3,13% pada tahun 2022 menjadi 4,48% pada tahun 2024. Namun, nilai ETR pada kedua periode tersebut masih jauh di bawah tingkat beban pajak perusahaan sebesar 22%, yang menunjukkan kemungkinan adanya praktik perencanaan pajak yang berkelanjutan di perusahaan sampel. Temuan ini menyiratkan bahwa PMK Nomor 66 Tahun 2023 memiliki dampak yang lebih besar terhadap efisiensi pajak secara proporsional daripada terhadap beban pajak nominal, dan menekankan perlunya peningkatan pengawasan kepatuhan pajak di sektor konstruksi.
Warning Clothing (WRNG) Business Development Strategy Adrilsyah Adnan; Keni Kaniawati
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.v8i3.11768

Abstract

Warning Clothing (WRNG), a pioneer streetwear brand from Bandung established in 2000 under PT. Adnan Jusson Indonesia, is experiencing a crisis due to its dependence on the conventional offline wholesale (B2B) model. Digital disruption has triggered a drastic decline in foot traffic at partner physical stores outside Java, causing annual revenue to plummet 40% from Rp14.4 billion (2020) to Rp8.6 billion (2025). This study aims to formulate WRNG's business development strategy through Design Thinking, Business Model Canvas (BMC), and SWOT/IFAS/EFAS analysis, and to test investment feasibility using NPV, IRR, Payback Period, Profitability Index, and the Timmons Model. A descriptive qualitative method with an applied case study approach was employed. IFAS analysis yields a score of 2.27 (weak internal position) and EFAS 2.65 (good external response), placing WRNG in the Turnaround quadrant. The BMC was reconstructed from an As-Is wholesale model to a To-Be hybrid omnichannel model encompassing official marketplace stores, a company website, and a partner dropship system. Financial feasibility analysis at a 12% discount rate produces NPV of Rp4,258,304,214, IRR >100%, Payback Period of ±8 months, and PI of 6.72, collectively declaring WRNG's business plan HIGHLY FEASIBLE for implementation.

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