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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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The Effect of Leverage, Firm Size, and Audit Opinion on Audit Delay in Consumer Non-Cyclical Companies Listed on the Indonesia Stock Exchange (2020–2024) Devina Ardelia Ramdhani; Ajeng Luthfiyatul 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.v8i3.11624

Abstract

The timely submission of audited financial statements is a critical aspect of ensuring the relevance of financial information to stakeholders. However, some companies still experience audit delays, making it necessary to investigate the factors that influence them. This study aims to analyze the effects of leverage, firm size, and audit opinion on audit delays among companies in the non-cyclical consumer sector listed on the Indonesia Stock Exchange during the 2020–2024 period. The study employs a quantitative approach using secondary data obtained from annual financial statements and independent auditors’ reports. The research sample consists of 44 companies with a total of 220 observations selected using purposive sampling. Data analysis was performed using multiple linear regression with IBM SPSS Statistics version 27, including descriptive statistical analysis, classical assumption tests, the coefficient of determination test, the simultaneous test (F-test), and the partial test (t-test). The results of the study indicate that, when considered individually, leverage, firm size, and audit opinion do not have a significant effect on audit delay. However, when considered simultaneously, these three variables have a significant effect on audit delay. These findings provide empirical evidence that audit delay is influenced by a combination of firm characteristics; therefore, future research should consider other variables to improve the model’s ability to explain audit delay.
Forecasting Land Acquisition Financing Requirements for Optimizing Budget Execution in National Strategic Projects: A Time Series Approach Using ARIMA and Artificial Neural Network Suryo Utomo; Muhammad Sjahid Akbar
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.v8i3.11717

Abstract

This study addresses the persistent shortfall between planned and realized budgets for land acquisition financing of Indonesia's National Strategic Projects (Proyek Strategis Nasional/PSN), a shortfall that directly undermines the annual budget absorption rate used as a key performance indicator for the management of state investment funds allocated for land procurement. Method: this study compares two forecasting approaches, the Autoregressive Integrated Moving Average (ARIMA, extended to Seasonal ARIMA where required) and the Artificial Neural Network (ANN), to project the monthly land acquisition financing requirements of PSN across two categories, the Toll Road sector and the Non-Toll Road sector, using monthly realization data managed by the Indonesia Asset Management Agency (Lembaga Manajemen Aset Negara/LMAN) from 2017 through the first quarter of 2026. Forecast accuracy was evaluated using the Mean Absolute Percentage Error (MAPE) and, where the data contained values close to zero, the Symmetric Mean Absolute Percentage Error (sMAPE). Results: the ANN model consistently outperformed its statistical counterpart in both sectors. For the Toll Road sector, ANN achieved a MAPE of 49.01% against 80.93% for ARIMA, while for the Non-Toll Road sector, ANN achieved an sMAPE of 64.08% against 81.53% for SARIMA. Based on the ANN projections for the remaining nine months of 2026, the total financing requirement for land acquisition across all PSN sectors is estimated at Rp10.69 trillion, corresponding to a fund absorption rate of only 40.16% of the currently available budget. Implications: these findings suggest that machine learning approaches offer a more reliable basis for expenditure planning in this context, and that the persistently low absorption rate points to a continuing need for more accurate, data-driven budget execution planning at the ministry and agency level.
The Impact of Green Supply Chain Management Practices on Company Performance in the Cafe Industry in Cimahi City Alya Rahmawati; Asep Kurniawan
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.v8i3.11737

Abstract

Increasing environmental challenges and rising waste production have prompted businesses to adopt environmentally friendly and sustainable practices. The café industry, which is experiencing rapid growth in Indonesia particularly in the city of Cimahi contributes to environmental problems through the use of plastic packaging, single-use products, and operational waste. Consequently, the Using Green Supply Chain Management (GSCM) techniques has become increasingly important to support business sustainability and improve company performance. The purpose of this study is to investigate how corporate performance is affected by green supply chain management methods, which are exemplified by eco-design, green manufacturing, and green purchasing in cafes in Cimahi City. This study employs a quantitative approach using descriptive and associative analyses. Primary data were collected from 66 respondents comprising café owners and employees—via a questionnaire. Simple random sampling was used, and SPSS version 25 was used to do multiple regression analysis on the data. The outcomes show that respondents’ perceptions of eco-design, green manufacturing, green purchasing, and overall company performance were generally categorized as moderate. At the same time, eco-design, the performance of businesses is significantly impacted by green manufacturing and green purchasing. However, when analyzed individually, eco-design does not significantly impact company performance, whereas in Cimahi City's cafés, green manufacturing and green purchasing have favorable and substantial benefits.
Employee Competence Development Strategy in The Future Organizational Transformation: an Analytical Approach Hierarchy Process Ike Trisnawati; Anggraini Sukmawati; Yunus Triyonggo
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.v8i3.11937

Abstract

Organizational changes marked by bureaucratic simplification have necessitated improving team member competency to achieve organizational goals. This study aims to determine strategic priorities in competency development decision-making. The study used the Analytical Hierarchy Process (AHP) method, which used Microsoft Excel to analyze the structure and main strategic alternatives—the analysis was based on primary data from interviews with 11 expert sources. The study results indicate that improving team member competency is the most crucial strategy in improving the organizational performance of the Ministry of Maritime Affairs and Fisheries (KKP), with strengthening the ASN education and training program as an integral part of the strategy. The most recommended strategic alternative is to build a competency-based education and training system for KKP ASN and the Functional Official Competency Certification. The results also indicate that leadership is the most important factor in ensuring the strategy for improving organizational competency. Therefore, the leadership quality of the Head of BBPPSDM KP is considered the most critical and influential actor in improving KKP organizational competency. Developing competency development policies and programs tailored to the needs that influence the career development of KKP functional officials is a primary goal that KKP must achieve. The managerial implications of this research are that public organizations must implement competency-based education and training and competency certification for functional officials. Leadership also plays a crucial role in strategic organizational management, empowering and directing organizational resources to achieve organizational goals effectively and efficiently.
The Influence of Country of Origin, Brand Association, and Brand Loyalty on Purchase Intention and Strategies to Increase Buying Interest in Skincare Products Netasari Khadijah; Alim Setiawan Slamet; Ma'mun Sarma
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.v8i3.11973

Abstract

The cosmetics industry is one of the leading businesses in the world and is mainstream in the global cosmetics industry. In line with the development of the world cosmetics market which is still showing positive growth, the Indonesian cosmetics industry has also shown an acceleration of growth in recent years. One of the impacts of current trends is that consumers' purchasing decisions are not only influenced by factors such as quality, price, and design, but also influenced by the brand name and country of origin. The purpose of this study is to analyze the influence of country of origin, brand association, and brand loyalty on the purchase intention of local and non-local (imported) skincare products and also formulate recommendations for strategies that can be done to increase consumer buying interest in local skincare products. In this study, the researcher used four methods, namely descriptive analysis, SEM-PLS, AHP, and SWOT.
The Effect of Non-Debt Tax Shield and Corporate Tax Rate on Capital Structure in Healthcarecare Sector Companies Listed on the IDX Patma Ayu; Beby Hilda Agustin; Ahmad Yani
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.v8i3.11981

Abstract

This research investigates how the non-debt tax shield and corporate tax rate shape a firm's capital structure. As a fundamental financial policy, capital structure determines the composition of financing sources employed to sustain corporate operations and long-term growth. Variations in both the non-debt tax shield and the corporate tax rate are regarded as influential determinants capable of altering financing decisions. A quantitative descriptive design was implemented, whereas multiple linear regression analysis in SPSS served to examine the associations among the investigated variables. Empirical findings indicate that the non-debt tax shield exerts a statistically significant influence on capital structure. In contrast, no meaningful effect was identified between the corporate tax rate and the firm's capital structure. The findings of this research are expected to be considered for management in formulating more optimal funding policies and for future researchers in developing research related to factors that affect capital structure.
The Effect of Functional Value to Revisit Intention Dufan Ancol: the Mediating Role of Customer Satisfaction and Destination Love Nisa Ajshari; Yadi Ernawadi
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.v8i3.11991

Abstract

This study aims to analyze the influence of the perceived value dimension on revisit intention through customer satisfaction and destination love of Dufan Ancol tourists. This study uses a quantitative approach with a survey method involving 140 tourists who have visited Dufan Ancol. Cross-sectional methods are used in data collection. The research instrument has been declared to have passed the validity and reliability test. The data analysis technique used is structural equation modeling based on Smart PLS 3.0. The results of the study show that functional value has a positive effect on revisit intention through customer satisfaction. The findings of this study are expected to help Dufan Ancol managers in prioritizing increasing functional value to increase customer satisfaction so as to encourage revisit intention. Researchers are then advised to test other variables relevant to the characteristics of the research object to gain a more comprehensive understanding of the factors that can influence revisit intention.
Sharia Construction of Multi-Level Marketing Systems Based on Halal Products Muhammad Sofwan Jauhari
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.v8i3.9642

Abstract

This study aims to formulate a comprehensive Sharia-based construction of multi-level marketing (MLM) systems grounded in halal products within the framework of Islamic economic law. Triggered by the rapid growth of the global halal economy and the massive expansion of MLM in Indonesia, the research responds to the tension between strong normative guidelines especially DSN-MUI Fatwa No. 75/DSN-MUI/VII/2009 on Sharia tiered direct selling and the frequent emergence of money game–like practices under Sharia labels. Using a qualitative normative-juridical approach and library research, this study analyzes primary sources (Qur’an, hadith, fiqh muamalah, DSN-MUI fatwa, and Indonesian MLM regulations) and secondary empirical studies on Sharia MLM cases such as PayTren, K-LINK Syariah, and Tiens Syariah. The analysis proceeds through normative-descriptive mapping of Sharia principles, structural comparison between the PLBS framework and actual MLM designs, critical assessment using usul al-fiqh and maqasid al-shariah, and constructive model building. The findings show, first, that DSN-MUI Fatwa No. 75/2009 already provides a robust normative framework that centers on real halal products, sales-based commissions, prohibition of pyramid schemes, price fairness, and ethical marketing. Second, there is a consistent gap between this framework and field practice: compensation systems still allow significant passive income for uplines without proportional sales effort, recruitment narratives overshadow genuine product distribution, and pricing and promotion patterns often verge on gharar, maysir, riba, and zulm. Third, empirical evidence indicates that substantive implementation of Sharia principles positively affects MLM performance, suggesting that rigorous compliance is commercially viable. The study concludes by proposing that a Sharia-compliant MLM system based on halal products must integrate three inseparable dimensions: a clear fiqh- and fatwa-based normative foundation, detailed operational design of network and compensation structures that structurally minimize exploitation, and effective governance and supervision to ensure ethical consistency at distributor level. This integrated construction is expected to serve as a normative and practical reference for regulators, Sharia boards, and halal-based MLM entrepreneurs.
Human Resources Development in the Context of Improving Service Quality at the West Sebatik Sub-district Office, Nunukan Regency, North Kalimantan Province lilisnawati; Ismail Rasulong; Sri Andayaningsih
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.v8i2.11054

Abstract

This study aims to analyze the development of human resources (HR) in improving the quality of public services at the West Sebatik Sub-district Office, Nunukan Regency, North Kalimantan Province. The research uses a qualitative descriptive approach with data collection techniques through observation, interviews, and documentation. The research informants amounted to nine people who were selected using purposive sampling techniques, consisting of elements of leaders, employees, and service recipients. Data analysis was carried out using the Miles and Huberman interactive model which includes data reduction, data presentation, and conclusion drawn. The results of the study show that human resource development through continuous training and coaching plays an important role in improving the competence of apparatus, especially in mastering digital-based service technology. The quality of public services at the West Sebatik Sub-district Office is considered good, which is shown by the attitude of the apparatus who are professional, responsive, friendly, and able to provide clear service information to the community. The use of information technology and social media also supports the effectiveness of services. However, there is still a discrepancy between the educational background of employees and the positions they occupy, so it requires more targeted competency development. The level of public satisfaction with services is very good, as evidenced by the value of the Community Satisfaction Survey (SKM) which continues to increase from 90.83 in 2024 to 90.94 in 2025. Thus, sustainable human resource development has been proven to make a positive contribution to improving the quality of public services in border areas.
Determinants of the Decision to Purchase Halal Toiletries with Trust as a Mediating Variable and Religiosity as a Moderation Among the Muslim Community in Padang City Wahyu Sriutami; Hulwati; Aidil Novia
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.v8i2.11174

Abstract

Halal Toiletries are personal care products produced in accordance with halal principles and are intended to meet the needs of Muslim consumers. The purpose of this study is to reveal the determinants of purchasing decisions for halal toiletries products, including halal awareness, brand image, and product quality with trust as a mediating variable and religiosity as a moderating variable. The method in this study uses quantitative, with the population being the Muslim community in Padang City who have purchased halal toiletries products. The sample size used 156 samples. The sampling technique used purposive sampling and technical analysis used Sem-PLS with Smart-PLS 4 software. The results of this study indicate that product quality and brand image variables have a positive and significant effect on purchasing decisions for halal toiletries products, while halal awareness has a negative and insignificant effect. Halal awareness and product quality have a positive and significant effect on purchasing decisions for halal toiletries products with trust as a mediator, while brand image has a positive and insignificant effect on purchasing decisions with trust as a mediator. Halal awareness has a positive and insignificant effect on purchasing decisions for halal toiletries products with religiosity as a moderating factor. Product quality has a negative and insignificant effect on purchasing decisions for halal toiletries, with religiosity as a moderating factor. Therefore, this study offers insights for the halal industry in optimizing product quality and brand image to influence consumer purchasing decisions for halal products

Page 134 of 140 | Total Record : 1394

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