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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
 134   135   136   137   138 
The Effect of Independent Commissioner, Dividend Policy, and Audit Quality on Firm Value: Empirical Evidence from the Basic Materials Sector in Indonesia (2020-2024) Kristina Silalahi; Roy Budiharjo
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.v8i3.11578

Abstract

The research empirically investigates the explanatory capacity of impact exerted by independent commissioner, dividend policy, and audit quality on firm value in basic materials firms, specifically focusing on business entities maintained as IDX-listed issuers during the 2020–2024 period. Utilizing a quantitative causal framework, a Random Effect Model was executed on 85 firm-year observations obtained from 17 purposively sampled corporations. To represent firm value, the analysis employs Tobin's Q. Meanwhile independent commissioner, dividend, and audit quality are operationalized via board proportions, dividend payout ratio, and a Big Four audit dummy, respectively. The empirical findings indicate that, partially, no statistically significant relationship was identified between independent commissioners and dividend policy. Conversely, a significant negative coefficient was identified for audit quality in explaining firm value. However, simultaneously, the joint interaction of all three variables significantly influences firm value. These outcomes imply that corporate governance and financial signals are interpreted contextually by investors in the basic materials sector, where broader industrial risks and operational dynamics often overshadow structural signals. Future studies are encouraged to incorporate broader financial indicators, such as profitability and leverage, to shed further light on the underlying mechanisms governing firm valuation in this sector.
Analysis of Workload and Physical Work Environment in Increasing Employee Job Satisfaction in Convection RR83 Production Dina Novitasari; Mochamad Vrans Romi
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.v8i3.11600

Abstract

Human resources are the company's most valuable asset and must be considered for their welfare. Based on the results of an interview with one of the employees, dissatisfaction stems from two main factors. First, dissatisfaction with an unbalanced workload, especially when there is a surge in production demand. Second, the uncomfortable physical working environment conditions caused by the poorly organized layout of the production room, accompanied by limited room space. This study aims to determine the workload and physical work environment in increasing employee job satisfaction in RR83 Production convection. The research method uses a qualitative approach with the data collection methods used, namely observation, interviews, documentation, and literature research. The research population used social situations, in this study, namely the activities of RR83 Production convection employees. The sample used was purposive sampling, which is an employee of the tailoring section. The data collection instrument in this study is the researcher himself. Test the validity of the data using triangulation. The results of the study show that workload has an impact on increasing job satisfaction. In addition, the physical work environment also has an impact on increasing job satisfaction. Overall, workload and physical work environment have an impact on increasing job satisfaction.
Teacher Performance Analysis Based on Competency and Work Motivation (A Case Study of Teachers at SD Islam Terpadu Insan Kamil Cimahi) Iqbal Masduki; Mochamad Vrans Romi
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.v8i3.11601

Abstract

Teacher performance is an important factor in determining the success of the educational process. However, based on the results of interviews at SD Islam Terpadu Insan Kamil Cimahi, several obstacles were still found, such as the lack of teacher performance assessment and the lack of optimal integration of the Independent Curriculum with the integrated Islamic curriculum. Therefore, competence and work motivation need to be considered to support the improvement of teacher performance. This study aims to analyze competence, work motivation, teacher performance, as well as the role of competence and work motivation in improving teacher performance at SD Islam Terpadu Insan Kamil Cimahi.  This study uses a qualitative method with data collection techniques in the form of interviews, observations, and documentation. The research informants consisted of 1 principal and 6 teachers, while the validity of the data was tested through triangulation of sources, techniques, and theories.  The results of the study show that teachers' competence and work motivation are in the good category. Competence is reflected in the aspects of knowledge, understanding, skills, attitudes, and interests, while work motivation is seen from the spirit of achievement, responsibility, recognition, and development of one's potential. Teacher performance is also in the good category based on aspects of work quality, work quantity, punctuality, initiative, and independence. This study concludes that competence and work motivation play an important role in improving teacher performance so that the implementation of learning tasks can take place more optimally.
The Effect of Perceived Value and Team Identification on the Repeat Purchase of Persib Official Jersey Mediated By Bobotoh's Attitude in the City of Bandung Ahmad Nizar Sadili; Eka Septiarini
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.v8i3.11633

Abstract

The ever-increasing growth of the football club merchandise market shows that official merchandise has become an important part of the sports industry. However, even though Persib Bandung has a large and loyal supporter base, sales of Persib Official Jersey in the 2024/2025 season have decreased by around 20% due to the rampant circulation of pirated jerseys. This condition shows that there is a gap between Bobotoh's emotional attachment to the club and the behavior of buying official products. This study aims to analyze the influence of Perceived Value and Team Identification on Repeat Purchase by placing Attitude Bobotoh as a mediating variable. Quantitative methods were applied as an approach in this study. This study involved 138 respondents as a research sample. Respondents were selected based on the purposive sampling method included in the non-probability sampling technique. At the same time, data were obtained through the use of questionnaires that met the criteria of validity and realism and passed the classical assumption test. Furthermore, hypothesis testing was analyzed through multiple regression and sobel test using SPSS version 22. The results show that Perceived Value and Team Identification have a positive and significant influence on Bobotoh's Attitude. Perceived Value and Team Identification positively and significantly influence Repeat Purchase. In addition, Bobotoh's Attitude can mediate the influence of Perceived Value and Team Identification on Repeat Purchases.
The Effect of Firm Size, Profitability, and Leverage on Tax Aggressiveness: Evidence from Consumer Non-Cyclicals Companies Listed on the Indonesia Stock Exchange (2020–2024) Achmad Kurniawan Syabana; Maya Safira Dewi
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.v8i3.11636

Abstract

Tax revenue constitutes the primary source of government income in Indonesia and plays a crucial role in financing national development. Nevertheless, tax aggressiveness remains one of the major challenges faced by tax authorities because it reduces government revenue and weakens fiscal sustainability. Tax aggressiveness refers to corporate strategies designed to minimize tax liabilities through various tax planning practices, ranging from legal tax avoidance to more aggressive approaches that exploit regulatory loopholes. The Consumer Non-Cyclicals sector represents one of the most resilient industries in Indonesia due to its stable demand and relatively consistent financial performance. These characteristics provide companies with opportunities to optimize financial policies, including tax management strategies. Consequently, understanding the determinants of tax aggressiveness has become increasingly important for both policymakers and corporate stakeholders. This study aims to examine the effect of firm size, profitability, and leverage on tax aggressiveness among Consumer Non-Cyclicals companies listed on the Indonesia Stock Exchange during the 2020–2024 period. Specifically, the study investigates the individual and simultaneous effects of these financial characteristics on corporate tax aggressiveness. The study adopts a quantitative approach using descriptive and verificative research designs. Secondary data were collected from annual reports of publicly listed companies. The research population consisted of 132 Consumer Non-Cyclicals companies listed on the Indonesia Stock Exchange. Using purposive sampling, 80 companies were selected as research samples, resulting in 400 firm-year observations. Data were analyzed using panel data regression, preceded by descriptive statistical analysis, model selection, classical assumption testing, hypothesis testing, and coefficient of determination analysis. The findings indicate that firm size, profitability, and leverage significantly influence tax aggressiveness, both individually and simultaneously. These results suggest that corporate financial characteristics play an important role in shaping management decisions related to tax planning strategies. Larger firms possess greater organizational resources to manage tax obligations, while profitability and leverage influence managerial incentives and financing structures that affect tax behavior. This study contributes to the literature on taxation and corporate finance by providing recent empirical evidence from Indonesia’s Consumer Non-Cyclicals sector during the post-pandemic economic recovery period. The findings are expected to assist corporate managers in developing prudent tax planning strategies and provide useful insights for tax authorities in identifying corporate characteristics associated with tax aggressiveness.
The Influence of Work Motivation and Physical Work Environment on the Performance of ASN Teachers at SMAN 1 Sukaresmi Nur Rostari; Khaerul Rizal Abdurrahman
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.v8i3.11664

Abstract

The effectiveness of teachers significantly contributes to enhancing educational quality and fulfilling the objectives of academic institutions. The significance of teachers as the primary influence on the instructional and learning experience. Consequently, teachers are anticipated to provide a high standard of performance to facilitate effective learning, character development, and student success. Nonetheless, attaining peak teacher efficacy needs sufficient backing from both personal and organisational elements. At SMAN 1 Sukaresmi, many concerns about teacher efficacy have been noticed, encompassing signs of inadequate work motivation and physical work environmental factors may not entirely facilitate teachers in fulfilling their professional duties. This study aims to investigate the influence of work motivation and the physical work environment on the performance of ASN educators at SMAN 1 Sukaresmi. This research approach utilises a quantitative framework, collecting information via questionnaires, interviews, and documentation from all ASN educators at SMAN 1 Sukaresmi as subjects. The collected data was analysed by multiple linear regression utilizing SPSS version 27. Hypothesis testing was performed utilizing partial tests, simultaneous tests, and the measurement of the determination coefficient (R²) to evaluate the influence of independent variables on teacher performance, applying quantitative descriptive and quantitative associative analytic methodologies. The study outcomes demonstrate work motivation has a beneficial effect on the performance of ASN teachers at SMAN 1 Sukaresmi, and the physical work environment similarly enhances their performance. Furthermore, both job motivation and the physical work environment simultaneously affect the performance of ASN instructors at SMAN 1 Sukaresmi. The outcomes suggest improved teacher motivation, supported by a favourable, safe, and adequate physical work environment, might outcome in increased teacher performance. The outcomes of this study highlight the need of improving motivational factors and modernising workplace facilities to enhance the effectiveness of educational endeavours. As a outcome, educational institutions must continue to improve teachers' job motivation and the physical conditions of their work environment to achieve higher levels of teacher performance and educational quality. 
The Impact of Fixed Asset Revaluation and Depreciation Methods on the Financial Statements of PT Panca Putera Galvalum Steel Rosalia anggi Barimbing; Ninik Anggraini; Muhammad Alfa Niam
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.v8i3.11684

Abstract

This study aims to analyze the effect of fixed asset revaluation and depreciation methods on the financial statements of PT Panca Putera Galvalum Steel. The depreciation methods examined include the straight-line method, the double-declining balance method, and the sum-of-the-years'-digits method. The results indicate that each depreciation method produces different depreciation expense values, thereby affecting the company's profit and the carrying amount of fixed assets. The double-declining balance method results in the highest depreciation expense, while the straight-line method produces the lowest depreciation expense. Furthermore, the revaluation of fixed assets reveals differences between the carrying amount and the fair value of the company's assets. Overall, both the depreciation methods and fixed asset revaluation have a significant effect on the company's financial statements, particularly on the value of fixed assets, depreciation expense, and company profit.
The Effect of Work-Life Balance and Job Insecurity on Burnout among Generation Z Employees in Sukabumi with Job Satisfaction as a Mediating Variable Nuryatul Faridah; Leonita Siwiyanti; Ade Sudarma
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.v8i3.11714

Abstract

This study aims to analyze the influence of Work-Life Balance and Job Insecurity on Burnout among Generation Z employees in Sukabumi, either directly or through Job Satisfaction as a mediating variable. This study uses a quantitative approach with a population of Generation Z employees in Sukabumi who have worked in two or three companies. The sample size was determined using the Hair formula based on 20 indicators from four variables, resulting in a minimum of 140 respondents. Primary data were collected through a Likert scale questionnaire (1–5) measuring four variables, namely Work-Life Balance (five indicators), Job Insecurity (five indicators), Job Satisfaction (five indicators), and Burnout (five indicators), then analyzed using Structural Equation Modeling (SEM) with the AMOS program. The results show that Work-Life Balance and Job Insecurity have a positive and significant effect on Burnout (H1 and H2 accepted) as well as on Job Satisfaction (H3 and H4 accepted). However, Job Satisfaction was not found to have a significant effect on Burnout (H5 rejected) and did not mediate the relationship between Work-Life Balance or Job Insecurity and Burnout (H6 and H7 rejected). These findings indicate that Burnout among Generation Z employees is more directly influenced by work-life balance conditions and job insecurity, rather than through the mechanism of job satisfaction. The results of this research are expected to be the basis for management in designing work policies that support Work-Life Balance and job stability to reduce the risk of burnout, as well as a reference for future research focusing on the psychological well-being of Generation Z employees in other sectors and regions.
The Influence of Perceived Ethicality and Electronic Word of Mouth (E-WOM) on E-Loyalty through Customer E-Trust Wardah Compact Powder in Cimahi City Salma Aziizu; Hariyadi Triwahyu Putra
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.v8i3.11729

Abstract

The development of the digital cosmetics industry increases competition between brands, so companies need to understand the factors that shape customer e-loyalty. The decline in loyalty in Wardah solid powder products prompted this study to analyze the influence of perceived ethicality and electronic word of mouth (e-WOM) on e-loyalty through e-trust as a mediating variable in Wardah solid powder customers in Cimahi City. The study used a quantitative approach with a survey method of 120 respondents selected using convenience sampling. Data were analyzed using multiple regression and mediation tests. The results of the study show that perceived ethicality and e-WOM have a positive effect on e-trust, and e-trust has a positive effect on e-loyalty. E-trust is able to mediate the influence of perceived ethicality on e-loyalty, but does not mediate the influence of e-WOM on e-loyalty. This study concludes that increasing the perception of brand ethics and the quality of digital communication can strengthen customer trust and loyalty. The results of the study provide recommendations for PT Paragon Technology and Innovation to increase e-loyalty through strengthening ethical perception, e-WOM quality, e-trust, product quality consistency, privacy protection, clarity of information, complaint handling, and encouraging positive reviews on e-commerce platforms.
MSMEs' Strategy for Upgrading Through Product Quality and Marketing Improvements Rizal Perlambang CNAWP
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.v8i3.11746

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a strategic role in driving national economic growth through job creation, increasing community income, and strengthening regional economies. However, most MSMEs in Indonesia still face various obstacles in increasing their competitiveness, preventing them from developing into more productive businesses or upgrading their businesses. This study aims to analyze MSMEs' strategies for upgrading their businesses through product quality and marketing improvements. The study employed a qualitative approach with descriptive methods. Data were obtained through in-depth interviews, observations, and documentation studies. Data analysis was conducted using the interactive model of Miles, Huberman, and Saldaña, which included data reduction, data presentation, and conclusion drawing. Data validity was ensured through source triangulation, method triangulation, and member checking. The results showed that improving product quality through the use of quality raw materials, product innovation, quality standardization, packaging design improvements, and compliance with product certification and legality increased added value and consumer trust. Furthermore, the implementation of digital marketing strategies through social media, marketplaces, websites, and branding enhancements has been shown to expand market reach, enhance customer interaction, and drive sales growth. This study also found that the success of MSMEs in upgrading is influenced by human resource competency, digital technology utilization, access to financing, government support, and partnerships with various stakeholders. However, challenges such as limited capital, low digital literacy, limited innovation, and increasingly fierce market competition remain major obstacles to MSME development. Therefore, an integrated strategy is needed through product quality improvement, digital transformation, continuous innovation, and marketing strengthening so that MSMEs can increase their competitiveness, expand market access, and make a greater contribution to national economic development.

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