cover
Contact Name
Mujahidin
Contact Email
mujahidin@iainpalopo.ac.id
Phone
+6281243481878
Journal Mail Official
al-kharaj@iainpalopo.ac.id
Editorial Address
Jl. Bitti, Blandai Kota Palopo
Location
Kota palopo,
Sulawesi selatan
INDONESIA
Al-Kharaj: Journal of Islamic Economic and Business
ISSN : 2686262X     EISSN : 26859300     DOI : 10.24256/kharaj.v4i2
Core Subject : Economy,
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.
Articles 959 Documents
The Influence Of Green Marketing, Green Perceived Risk, Green Brand Image And Green Satisfaction On Consumer Loyalty Toward Avoskin Products Aura Sabbrina; Annio Indah Lestari Nasution
Al-Kharaj: Journal of Islamic Economic and Business Vol. 7 No. 2 (2025): 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.v7i2.7009

Abstract

Green marketing represents a managerial approach that aims to recognize, anticipate and meet the demands of consumers and society in a sustainable and financially profitable manner. When implemented effectively, green marketing strategies tend to foster stronger consumer loyalty. Conversely, inadequate applications can negatively impact customer engagement. This study seeks to examine how green: marketing, perceived risk, brand image, and satisfaction affect consumer loyalty. The study used a descriptive quantitative methodology, utilizing multiple linear regression analysis with the help of SPSS software. A total of 100 respondents were selected through the non-probability sampling method using purposive sampling. These findings show that the four green marketing variables, green perceived risk, green brand image, and green satisfaction have a positive and statistically significant effect on consumer loyalty to Avoskin products.
The Effect of Internship Experience, Work Interest, And Soft Skills on Students' Work Readiness in Sharia Insurance Ningsih, Nur Widya; Sri Ramadhani; Yusrizal
Al-Kharaj: Journal of Islamic Economic and Business Vol. 7 No. 2 (2025): 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.v7i2.7017

Abstract

This study aims to analyze the influence of internship experience, work interest, and soft skills on the work readiness of students in the Sharia Insurance Study Program, Faculty of Economics and Islamic Business, State Islamic University of North Sumatra. This study uses a quantitative approach with multiple linear regression method. The population in this study consists of 149 students from the 2020 and 2021 cohorts, with a sample size of 60 respondents obtained using the Slovin formula. Data analysis techniques utilize SPSS version 26 and EViews 10. The results of the study indicate that the variables of work interest and soft skills have a positive and significant effect on students' work readiness, while internship experience does not have a significant effect. Simultaneously, these three variables contribute 67.9% to students' work readiness. This study emphasizes the importance of developing soft skills and enhancing work interest in preparing students for the workforce, particularly in the Islamic insurance sector.
Analysis Content Marketing On Purchase Intention Through Customer Engagement (Study on @sakinahkonveksi_1803) Angga Maulana; Kokom Komariah; Sopyan Saori
Al-Kharaj: Journal of Islamic Economic and Business Vol. 7 No. 2 (2025): 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.v7i2.7042

Abstract

This research aims to examine the influence of Content Marketing on Purchase Intention, with Customer Engagement serving as a mediating variable. In the context of consumer purchase Intention, awareness of content marketing strategies—particularly those emphasizing sustainability—is becoming increasingly essential. The research employed a survey method by distributing questionnaires to 300 followers of the Instagram account @sakinahkonveksi\_1803. The collected data were then analyzed using path analysis to assess the relationships among the variables studied. The findings reveal that Content Marketing exerts a positive and significant impact on Customer Engagement, and in turn, Customer Engagement positively influences Purchase Intention. Furthermore, Customer Engagement is confirmed to act as a mediating variable that reinforces the relationship between Content Marketing and Purchase Intention. These results suggest that well-implemented Content Marketing strategies can boost Customer Engagement, which subsequently enhances consumers' intentions to purchase. This study offers valuable insights for businesses in formulating more effective marketing strategies.
Implementation Of Green Accounting, CSR And Environmental Performance In Improving Financial Performance Moderized By GCG (Case Study at PT. Masmindo Dwi Area) Riska Herman; Abid Ramadhan; Indah Pratiwi
Al-Kharaj: Journal of Islamic Economic and Business Vol. 7 No. 2 (2025): 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.v7i2.7090

Abstract

In the era of globalization and increasing awareness of environmental issues, the application of the concept of green accounting and corporate social responsibility (CSR) is increasingly becoming a major concern in the business world. Both play an important role in improving the environmental and social performance of companies. Green accounting is a system or accounting approach that includes environmental considerations in financial recording and reporting. The purpose of green accounting is to measure and report the economic impact of . Improved financial performance can be influenced by the company's CSR practices. However, the effect of implementing this strategy on financial performance can be moderated by good corporate governance (GCG) practices. It states that good GCG can create transparency and accountability, and can strengthen the relationship between environmental performance and the company's financial performance. The purpose of this study was to determine the application of green accounting, corporate social responsibility, and environmental performance to the financial services of the company. PT Masmindo Dwi Area. This study uses a quantitative approach by distributing questionnaires to 96 employees of PT Masmindo Dwi Area in Luwu as respondents, who were selected through purposive sampling techniques. Data analysis was carried out using data quality tests, classical assumption tests, moderated regression analysis (MRA), and hypothesis testing. The results of the study show that green accounting, corporate social responsibility and environmental performance have a significant impact on financial performance and are moderated by good corporate governance.
Management of Ramadhan Bazaar in Empowering the Community's Economy on the Waqf Land of the Baitul Khoir Grand Mosque in Tulungagung Kalimah, Siti; M. Ali Tamrin
Al-Kharaj: Journal of Islamic Economic and Business Vol. 7 No. 2 (2025): 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.v7i2.7226

Abstract

This article discusses the management of the Ramadan Bazaar held on the waqf land of the Baitul Khoir Grand Mosque in Tulungagung, as a means of empowering the local Muslim community. The bazaar serves not only religious and social functions but also acts as a productive initiative to optimize waqf assets for community welfare. Managed through systematic planning, organizing, implementation, and controlling stages, this activity represents a practical application of productive waqf. This study employs a qualitative descriptive method with a case study approach. The data collection technique involved structured interviews with mosque administrators and business actors involved in the bazaar, as well as the documentation of ongoing activities. The results indicate that the Ramadan Bazaar has a positive impact on the local economy, while also strengthening the mosque’s social and spiritual role. However, challenges remain in management and program sustainability. The study recommends a productive waqf-based bazaar management model as an alternative strategy for mosque-based economic empowerment, emphasizing the need for collaboration among mosque administrators, the community, and supporting institutions.
The Influence of Premium Materials and Design Innovation on Erigo Brand Competitiveness in the Global Market Tyo Azharil Fikri; Nurlaila; Marliyah
Al-Kharaj: Journal of Islamic Economic and Business Vol. 7 No. 2 (2025): 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.v7i2.7287

Abstract

This study examines the influence of premium materials and design innovation on the competitiveness of the Erigo brand in the global market. The method used is descriptive quantitative, with a sample of 100 students from the Faculty of Economics and Islamic Business, UINSU. Data analysis was conducted using multiple linear regression through SPSS. The results indicate that premium materials and design innovation have a positive and significant effect on Erigo's competitiveness. These findings highlight the importance of material quality and product innovation in enhancing the position of local brands in the international market.
Capacity of the Regional Revenue Agency of Bekasi District in Increasing Regional Original Revenue (PAD) Through Rural and Urban Land and Building Tax (PBB-P2) Vega Megiantary; Heru Nurasa; Sawitri Budi Utami
Al-Kharaj: Journal of Islamic Economic and Business Vol. 7 No. 2 (2025): 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.v7i2.7289

Abstract

This study aims to analyze the capacity of the Bekasi Regency Regional Revenue Agency (Bapenda) in optimizing the management of Rural and Urban Land and Building Tax (PBB-P2) in order to increase Regional Original Income (PAD). In the context of regional government, the effectiveness and efficiency of regional tax management are influenced by various organizational factors. This study uses a qualitative approach to explore various dimensions of organizational capacity, such as strategic leadership, program and process management, and cooperation networks. The data used in this study came from in-depth interviews and field observations combined with secondary data from media documentation and previous research. The results of the study indicate that aspects of strategic leadership, program and process management, and cooperation networks play an important role in the effectiveness of PBB-P2 management. In the strategic leadership dimension, policy continuity and leadership stability contribute to the achievement of long-term strategic goals. In the aspect of program and process management, data-based planning and realistic targets are needed to improve the efficiency of program implementation. In addition, strengthening cooperation networks with various stakeholders can support the optimization of regional tax management.
Effectiveness of The Regional Revenue Agency Organization of Bekasi District in Optimizing Rural and Urban Land and Building Tax (PBB-P2) to Increase PAD Vega Megiantary; Heru Nurasa; Sawitri Budi Utami
Al-Kharaj: Journal of Islamic Economic and Business Vol. 7 No. 2 (2025): 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.v7i2.7290

Abstract

This study analyzes the effectiveness of the Bekasi Regency Regional Revenue Agency (Bapenda) organization in optimizing Rural and Urban Land and Building Tax (PBB-P2) to increase Regional Original Income (PAD). Organizational effectiveness is measured through five main aspects, namely production, efficiency, satisfaction, adaptation, and organizational development. The research method used is a qualitative approach with in-depth interviews with stakeholders, including structural officials at Bapenda, field officers, and PBB-P2 taxpayers. The results of the study indicate that production effectiveness depends on strategic planning, tax data accuracy, and increased taxpayer compliance. Efficiency in tax collection can be improved through digitalization of the administration system and optimization of human resources. Taxpayer satisfaction is influenced by the quality of service, transparency of information, and ease of access to tax services. The organization's ability to adapt to changes in policy, technology, and socio-economic conditions is an important factor in maintaining the stability of tax revenues. In addition, organizational development through innovation, employee training, and collaboration with various stakeholders is a strategic step in increasing the effectiveness of PBB-P2 collection. Therefore, increasing the effectiveness of the Bekasi Regency Bapenda organization needs to be continuously carried out through strengthening governance, more optimal use of technology, and improving the quality of services to the community to support sustainable increases in PAD.
The Effect Of Work Motivation And Work Discipline On Village Employee Performance In Baebunta District Ines Febrian; Suparni Sampetan; Andi Rizkiyah Hasbi
Al-Kharaj: Journal of Islamic Economic and Business Vol. 7 No. 2 (2025): 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.v7i2.7292

Abstract

This research was conducted on Village Employees in the Baebunta Sub-district. The study employs a quantitative approach aimed at testing and analyzing the influence of Work Motivation and Work Discipline on the Performance of Village Employees in the Baebunta Sub-district. The data collection techniques used in this research include primary data, secondary data, interviews, questionnaires, and observations. The total number of employees is 80, and a sample of 74 respondents was determined using the Slovin formula. The analytical method used is linear regression with two independent variables, analyzed using SPSS (Statistical Package for the Social Sciences) version 26. The results show that the X1 variable (Work Motivation) has a t-count value of 5.036, which is greater than the t-table value of 1.666, with a significance value (Sig.) of 0.000. Since the significance value is less than 0.05, it indicates a significant influence of work motivation on employee performance. Similarly, for the X2 variable (Work Discipline), the t-count is 1.972, also greater than the t-table value (1.666), with a significance value of 0.043. As 0.043 < 0.05, work discipline also significantly affects employee performance. Thus, both work motivation and work discipline individually have a significant impact on employee performance. The F-test results in a significant value (p-value < 0.05), with a significance level of 0.000 and an F-count of 32.795. Since the significance value is less than 0.05 and the F-count exceeds the F-table value of 2.37, it can be concluded that the independent variables collectively have a significant effect on the dependent variable.
The Influence of Customer Experience and Customer Satisfaction on Purchasing Decisions with Purchase Intention as an Intervening Variable in the My Pertamina Application Andi Musniwan Kasman; Atika Tahir
Al-Kharaj: Journal of Islamic Economic and Business Vol. 7 No. 2 (2025): 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.v7i2.7293

Abstract

This study aims to investigate the influence of customer experience and customer satisfaction on purchasing decisions, with purchase intention as a mediating variable, focusing on the MyPertamina application for purchasing subsidized fuel in Palopo City, Indonesia. Using a quantitative design with 100 respondents selected through incidental sampling, this study used a questionnaire and analyzed the data with SmartPLS 4.1 to test the outer and inner models. The study findings revealed that customer experience directly influences purchasing decisions but does not significantly influence purchase intention, while customer satisfaction significantly influences both purchase intention and purchase decision. In addition, purchase intention strongly mediates the relationship between customer satisfaction and purchase decision but does not mediate the relationship between customer experience and purchase decision. This suggests that while user experience directly contributes to purchasing behavior, satisfaction drives intention, which then shapes actual decisions. This study provides theoretical implications by integrating behavioral models in the context of digital public services and offers practical insights for application developers and policymakers to improve service efficiency, trust, and user satisfaction. However, its limitations include focusing only on one geographic region and application, which limits the generalizability of the findings. Future research should explore comparative contexts or incorporate qualitative approaches to capture deeper user perceptions and behavioral nuances. Overall, this study enriches the understanding of consumer decision-making patterns in adopting government-supported digital platforms.