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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
 135   136   137   138   139 
The Impact of ESG Practices on Firm Value: a Human Resource Management and Financial Decision Perspective Sentot E Baskoro; Dessy Evianti; Suharti; Wiwit Agustina; Dany Luqyana Idris
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.v8i3.11750

Abstract

The development of the business world that increasingly emphasizes sustainability aspects encourages companies to implement Environmental, Social, and Governance (ESG) principles as a strategy in creating long-term corporate value. This study aims to analyze the impact of ESG practices on corporate value from the perspective of human resource management and financial decision-making. This study uses a qualitative approach with descriptive methods through literature studies and analysis of company documents, such as annual reports, sustainability reports, and various relevant scientific references. Data analysis techniques are carried out through content analysis with the stages of data collection, data reduction, data presentation, and drawing conclusions. The results show that the implementation of ESG practices has a positive impact on increasing corporate value by strengthening reputation, increasing investor confidence, reducing business risks, and creating competitive advantages. From a human resource management perspective, ESG plays a role in improving employee welfare, competency development, workforce engagement, and establishing a sustainable organizational culture. Meanwhile, from a financial decision-making perspective, ESG helps companies in determining more effective investment, funding, and risk management strategies. This study concludes that the integration of ESG into corporate strategy is a crucial factor in building business sustainability and increasing corporate value in the long term.
The Role of Control and Decision-Making in Online Loan Usage on the Financial Resilience of Bank Employees in Malang City Noni Oktavianti; Masiyah Kholmi
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.v8i3.11775

Abstract

This study aims to explore how bank employees utilize online loans as part of their financial management strategies and to examine the role of online loans in supporting financial resilience amid increasing economic pressures and rising living costs. This study employed a qualitative approach using a case study research strategy. Data were collected through semi-structured interviews and non-participant observation involving bank employees who had experience using online loan services. The data were analyzed to identify patterns of financial behavior, debt management practices, and adaptive strategies related to financial resilience. The findings reveal that the use of online loans among bank employees cannot be viewed solely as a problematic financial practice. Instead, online loans function as a situational and adaptive financial control mechanism that helps individuals maintain liquidity, manage cash flow, fulfill priority obligations, and preserve economic and social stability. Financial resilience is reflected through continuous adjustments in financial decision-making, selective resource allocation, and the ability to cope with financial stress under dynamic conditions. The study suggests that online loans can serve as a complementary financial instrument when used responsibly and proportionally. For policy and practice, financial institutions and regulators should strengthen financial literacy programs emphasizing debt management and long-term financial planning. Future studies are encouraged to investigate the relationship between online loan usage, financial literacy, and financial resilience across different occupational groups and socioeconomic contexts.
Determinants of Destination Loyalty Among Jatijajar Cave Tourists: A Sor Theory Perspective Ryska Amelia Sabyla; 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.v8i3.11810

Abstract

This study aims to analyze the effects of legend storytelling, esthetic, education, and natural landscape on destination loyalty through destination attachment among Jatijajar Cave  tourists. A survey method was employed involving respondents who had visited Jatijajar Cave . The data were analyzed using SEM with SmartPLS version 3.0. SOR theory served as the theoretical foundation for developing the conceptual model by modifying the independent variables from previous research to better suit the characteristics of a cultural heritage tourist destination. The results indicate that legend storytelling, esthetic, education, and natural landscape positively affect destination loyalty through destination attachment. The findings are expected to assist the management of Jatijajar Cave  in prioritizing education, followed by natural landscape, esthetic, and legend storytelling. The relatively smaller influence of legend storytelling and esthetic suggests the need for further research by adding other relevant variables that can be hypothesized as antecedents of destination attachment at a higher level. Therefore, future research is recommended to include additional relevant variables in the conceptual model.
The Impact of Tax Holiday, Tax Allowance, and Effective Tax Rate on Green Investment in Indonesian Geothermal Companies Arel Agrossia Heresy; Srikalimah; 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.v8i3.11814

Abstract

The development of green investment is a key aspect in supporting a sustainable energy transition in Indonesia, particularly in the geothermal sector. This research analyzes the effects of tax holiday, tax allowance, and effective tax rate on green investment using a quantitative approach, drawing on secondary data from annual reports, sustainability reports, financial statements, official company websites, and publications from IDX. The analysis was conducted using panel data regression with a random effects model. Results reveal tax holiday and tax allowance have advantageous outcome on green investment, whereas the effective tax rate adverse impact. These results implies fiscal incentives can drive an increase in green investment, while a high tax burden has the potential to reduce a company’s capacity to develop sustainable investment activities. This study suggests that tax policy can be utilized as an instrument to strengthen the development of green investment in Indonesia’s geothermal sector.
Green Waqf-ILO C188 as an Islamic Social Finance Model for Decent Work in Fisheries Imron Natsir; Eny Triastuti
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.v8i3.11823

Abstract

Indonesia's fisheries sector plays a strategic role in food security, employment, coastal livelihoods, exports, and sustainable blue economy development. However, fisheries workers and fishing vessel crews remain exposed to informal employment relations, occupational safety risks, limited social protection, weak monitoring, and vulnerability to labor exploitation. The ratification of ILO Convention No. 188 through Presidential Regulation No. 25 of 2026 strengthens the normative basis for fisheries labor protection, yet its implementation requires sustainable compliance financing. This study aims to develop a Green Waqf-ILO C188 framework that integrates Islamic Social Finance with decent work and fisheries labor governance. This research uses a qualitative conceptual approach based on systematic literature review, policy analysis, and thematic synthesis of academic literature, institutional reports, regulations, and policy documents published mainly between 2020 and 2026. The findings show that zakat, waqf, green waqf, sadaqah, and blended Islamic social finance can support occupational safety, ethical recruitment, social protection, emergency assistance, and digital governance. The novelty lies in integrating Islamic Social Finance, ILO C188, decent work, SDG 8, SDG 14, ESG, and sustainable blue economy within one conceptual policy framework.
The Influence of Influencer Credibility on Wardah's Impulsive Buying Intention Through the Mediation of Brand Attitude and Product Attractiveness Syifa Rahadatul Aisyi; Muh. Abdul Aziz; Leonita Siwiyanti
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.v8i3.11836

Abstract

The rapid development of digital marketing has encouraged cosmetic companies to utilize influencer marketing strategies to influence consumer perceptions and purchasing behavior. This study aims to analyze the influence of influencer credibility on impulsive purchase intention through the mediating roles of brand attitude and product attractiveness among Wardah consumers in Sukabumi. This research employs a quantitative approach with an explanatory research design. Data were collected through questionnaires distributed to 161 respondents who had purchased Wardah products through TikTok Shop in Sukabumi. The sampling technique used was purposive sampling, while data analysis was conducted using Structural Equation Modeling (SEM) with AMOS software. The results indicate that influencer credibility, represented by influencer attractiveness and influencer trustworthiness, has a positive and significant effect on brand attitude and product attractiveness. Furthermore, brand attitude and product attractiveness have a positive and significant influence on impulsive purchase intention. The mediation analysis shows that brand attitude and product attractiveness play important roles in explaining the relationship between influencer credibility and impulsive purchase intention. These findings indicate that credible influencers can strengthen consumers’ positive perceptions toward brands and products, which ultimately encourages spontaneous purchasing behavior. This study contributes to digital marketing literature by explaining the mechanism through which influencer credibility affects impulsive buying behavior in the cosmetic industry. The findings provide practical implications for cosmetic companies in selecting credible influencers and developing effective digital marketing strategies.
Analysis of MSME Marketing Strategies Based on Local Wisdom to Increase Sales Radityo Suksmaneng Daru; Vera Selviana Adoe; Wiwit Agustina; Dany Luqyana Idris
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.v8i3.11850

Abstract

This study aims to analyze the marketing strategies of Micro, Small, and Medium Enterprises (MSMEs) based on local wisdom in increasing sales. Local wisdom is a competitive advantage that can provide added value to products through the use of culture, traditions, and regional potential as a business identity. The study used a qualitative approach with descriptive methods. Data were obtained through in-depth interviews, observations, and documentation of MSMEs who apply elements of local wisdom in their business activities. Data were analyzed using data reduction, data presentation, and conclusion drawing techniques, while data validity was tested through source triangulation, technical triangulation, and member checking. The results show that the implementation of local wisdom-based marketing strategies can increase product appeal, strengthen brand image, and create differentiation that distinguishes MSME products from competitors. The use of digital media combined with storytelling about the product's cultural values has been proven to expand market reach and increase consumer purchasing interest. In addition, branding that emphasizes local identity provides added value to products, thereby increasing customer trust and loyalty. The study also identified several obstacles, including limited digital marketing capabilities, limited business capital, low innovation in product packaging, and the suboptimal use of cultural values as a promotional strategy. Overall, local wisdom-based marketing strategies have had a positive impact on increasing sales, customer numbers, and the competitiveness of MSMEs, while also contributing to the preservation of local culture and empowering the community's economy. Therefore, support from the government, academics, and various stakeholders is needed through training, mentoring, branding strengthening, and digital marketing development so that local wisdom-based MSMEs can develop sustainably.
Integrating ESG Principles into Sustainable Fisheries Resource Management: A Strategic Framework for Indonesia's 2045 Blue Economy Vision M. Azizul Khakim; Fathur Rosi
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.v8i3.11931

Abstract

Marine ecosystems face escalating risks from overfishing, habitat degradation, pollution, and climate change, threatening both biodiversity and the livelihoods of coastal communities dependent on fisheries. Despite growing global commitments to sustainable ocean governance, fisheries management frameworks often lack integrated mechanisms that simultaneously address environmental, social, and governance (ESG) dimensions. This study examines how an ESG framework can be applied to mitigate marine ecosystem risks and advance sustainable fisheries resource management, with particular attention to Indonesia's 2045 Blue Economy Vision. Using a qualitative approach based on literature review and policy analysis, this research identifies key environmental risks (e.g., overexploitation and ecosystem degradation), social dimensions (e.g., community welfare and equitable resource access), and governance gaps (e.g., regulatory enforcement and stakeholder accountability) within the fisheries sector. The findings suggest that integrating ESG principles into fisheries policy can enhance ecosystem resilience, improve regulatory compliance, and strengthen long-term economic sustainability. This study contributes to the discourse on sustainable ocean governance by proposing an ESG-based strategic framework that aligns fisheries management with national blue economy targets, offering practical implications for policymakers, industry stakeholders, and coastal communities seeking to balance ecological preservation with economic growth toward 2045.
The Effect of Work-Life Balance and Workload on the Performance of Inpatient Installation Nurses at Pagelaran Cianjur Hospital Amelia Putri; 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.v8i3.11948

Abstract

Nurse performance is one of the main indicators in determining the quality of hospital services. The high demands of health services require nurses to be able to provide professional, fast, and quality services. However, the high workload and difficulties in maintaining a work-life balance have the potential to affect nurses' performance. This condition was also found at Pagelaran Cianjur Hospital which was characterized by the presence of nurses who had sufficient performance categories, high levels of delays, and fluctuations in the number of patient visits which had an impact on increasing workload. This study aims to analyze the influence of work-life balance and workload on the performance of nurses at Pagelaran Cianjur Hospital, both partially and simultaneously. The research uses a quantitative approach with a survey method. The research population is all inpatient installation nurses of Pagelaran Cianjur Hospital totaling 34 people, which is also used as a research sample through saturated sampling techniques. Data were obtained through observation, interviews, documentation, and questionnaire deployment, then analyzed using multiple linear regression analysis with the help of IBM SPSS Statistics. Hypothesis testing was carried out using a partial test (t-test) and a simultaneous test (F-test). The results of the study showed that work-life balance did not have a significant effect on the performance of nurses. Workload has a significant effect on nurse performance according to the direction of the relationship shown by the results of regression analysis. In addition, work-life balance and workload simultaneously have a significant effect on the performance of nurses at Pagelaran Cianjur Hospital. The findings of the study show that improving work-life balance and proportional workload management are important factors in improving nurse performance so that it can support the improvement of hospital service quality.
The Effect of Performance Assessment and Work Discipline on the Work Productivity of Inpatient Installation Nurses at Performancelaran Cianjur Hospital Fadya Maulani Laila; 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.v8i3.11952

Abstract

Nurses' work productivity is one of the important indicators in determining the quality of hospital services. Optimal productivity levels will support the effectiveness of health services, increase patient satisfaction, and strengthen organizational performance. However, nurses' work productivity is influenced by various factors, including performance assessment and work discipline. This study aims to analyze the effect of performance assessment and work discipline on the work productivity of nurses in the Inpatient Installation of Pagelaran Cianjur Hospital, both partially and simultaneously. The research uses a quantitative approach with the explanatory survey method. The research population is all nurses of the Inpatient Installation of Pagelaran Cianjur Hospital which totals 34 people. The sampling technique uses saturated sampling, so that the entire population is used as a research respondent. Data is collected through the deployment of questionnaires that have been tested for validity and reliability. Data analysis was carried out using multiple linear regression analysis with the help of IBM SPSS Statistics which included classical assumption tests, determination coefficients, partial tests (t test), and simultaneous tests (F tests). The results of the study showed that performance appraisal had an effect on the work productivity of nurses. Work discipline also affects the work productivity of nurses. In addition, simultaneous performance assessment and work discipline have a significant effect on the work productivity of nurses in the Inpatient Installation of Pagelaran Cianjur Hospital. These findings show that increasing nurses' work productivity can be achieved through the implementation of an objective, transparent, and employee-development-oriented performance appraisal system, as well as supported by improving work discipline through compliance with regulations, punctuality, and responsibility in carrying out duties. The results of the research are expected to be considered for the management of Pagelaran Cianjur Hospital in developing human resource management policies that are able to increase the work productivity of nurses and the quality of health services to the community.

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