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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 959 Documents
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Consumer Perception Analysis of Samsung Products Related to the Controversial Issue of BTS's Suga as Brand Ambassador Juwairiazizah Rasta; Nursantri Yanti; Juliana 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.v7i2.7309

Abstract

This study analyzes consumer perceptions of Samsung products promoted by BTS's Suga as a brand ambassador, focusing on the impact of the controversial issue related to DUI involving Suga. The research method used is a descriptive qualitative approach with data collection through an open-ended questionnaire distributed online to Samsung consumers and BTS fans (ARMY). The collected data were analyzed using thematic analysis to identify dominant themes in consumer perceptions. The results of the study indicate that despite the controversial issue involving BTS's Suga as Samsung's brand ambassador, consumer perceptions of Samsung products have a positive view, although there are some weaknesses identified. Suga's influence as a brand ambassador is more pronounced among BTS fans, who feel an emotional connection with their idol. However, many respondents were not affected by the controversial issue and continued to judge the product based on its quality. Respondents also expect Samsung to handle this issue professionally and transparently. This study emphasizes the importance of managing controversial issues and selecting the right brand ambassador in marketing strategies to maintain brand loyalty and consumer purchasing decisions.
The Effect Of Parking Retribution Receipts On The Original Revenue Of Palopo City Shinta Muhariati; Andika Rusli; Andi Dahri Adi Patra
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.v7i2.7323

Abstract

This research discusses the influence of the parking levy revenues on Palopo City's original regional income with the aim of finding out the effect of parking on Palopo City's original regional income (PAD). Using primary data taken was then processed using SPSS 26 using a simple regression analysis method because it only has variables including parking fees and local revenue, the results of the research show that there is a significant influence between the parking fee on original income area of Palopo City through SPPS 26 testing using a simple regression analysis method because it only has 2 variables including parking fees and local original income. The results of the hypothesis test proved that there was a significant influence between the parking levy variable and the local revenue variable in Palopo City.
Qualitative Analysis Of The Relationship Between Brand Awareness And Medan City Public Preferences For Momoyo Products Ekry Syahriwanda; Chuzaimah Batubara; Khairina Tambunan
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.v7i2.7324

Abstract

The purpose of this study was to evaluate the level of brand awareness of Momoyo products among Medan City residents. This study measures consumer familiarity and memory of Momoyo products using four main indicators: top of mind, brand recall, brand recognition, and brand ignorance. A qualitative approach with descriptive methodology was used in this study. Data collection was conducted through semi-structured in-depth interviews and supported by documentation. The research subjects consisted of Medan City residents who were selected as informants. The data analysis process was carried out through several stages: data collection, data reduction, data presentation, and drawing conclusions. The results of the study indicate that Momoyo products have achieved a satisfactory level of brand awareness among Medan City residents.
Do Audit Tenure and Audit Committee Gender Diversity Affect Audit Report Lag? A Study on Energy Firms in Indonesia Naila Zahra Nurrahmi; Wawan Setiawan; Erna Fitri Komariyah
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.v7i2.7325

Abstract

This study examines how audit tenure and gender diversity on the audit committee influence audit report lag (ARL). It focuses on energy sector firms listed on the Indonesia Stock Exchange (IDX) from 2020 to 2024. The ARL measures the timeliness and accuracy of reports, essential for stakeholder interests. Longer audit tenures may increase audit efficiency, and increased gender diversity in the audit committee could enhance oversight and governance. The study employs a panel data approach and multiple linear regression analysis. The sample consists of 43 energy sector companies selected through purposive sampling, meeting the research criteria. Results indicate that longer audit tenure significantly reduces ARL, while gender diversity in the committee also has a notable effect. It highlights the importance of proper auditor rotation and increasing women's representation in audit committees to enhance the audit reporting process.
Strategy Development as A Driver of Business Sustainability Based on Swot Analysis From The Perspective of Islamic Economics in The MSME Sector Sari, Dian; Devy Wulandari; Rizky Amaliyah Ramdhani Ilham; Andi Abdul Gaffar; Murtiadi Awaluddin; Sudirman
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.v7i2.7333

Abstract

The micro, small and medium enterprise (MSME) sector is considered as the main driver of economic growth and as a temporary place for workers who have not been absorbed in the formal sector. In maintaining the existence of a business, it is necessary to conduct a study of the strengths, weaknesses, opportunities, and threats that occur when the business is carried out. SWOT analysis is basically a technique for systematically identifying various factors and determining elements of the development of an institution. This study uses a qualitative approach that focuses on literature studies, where researchers do not conduct field research and rely on data sources from literature. This study takes sources from articles, books, magazines, the articles we take are articles related to the research theme for at least the last 5 years. After the SWOT analysis is carried out, strategies can be developed by utilizing the SWOT matrix, which consists of four types of strategies: SO (Strengths-Opportunities), WO (Weaknesses-Opportunities), ST (Strengths-Threats), and WT (Weaknesses-Threats). SWOT analysis compares external factors of opportunities and threats with internal factors of strengths and weaknesses. Structured external and internal testing is something unique in planning and development. SWOT analysis is carried out using the results of identifying internal and external conditions of an institution or company. These results are identifications from the internal and external sides, so it is necessary to prepare a strategy presented in the form of a matrix with four strategy options. Along with the development of the era, SWOT analysis is not only used in the industrial world, companies or an organization. However, it can also be used as self-control in order to make a person better. Therefore, this study will discuss the use of SWOT analysis to control daily life from an Islamic economic perspective. So that a plan for an institution or organization will emerge that is in accordance with the standards of Islamic economic principles.
Sustainable Banking Practices and Cost Efficiency: Evidence on Profitability from Islamic Commercial Banks in Indonesia Fathihani; Sulistiyowati, Rini; Kusuma, Hendra
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.v7i2.7359

Abstract

This study aims to examine the effect of green banking implementation and operational cost efficiency on the profitability of Islamic Commercial Banks in Indonesia during the period 2020–2024. The variables used in this study include green banking as an exogenous variable, operational efficiency (BOPO) as an independent variable, and return on assets (ROA) as a measure of profitability. This quantitative study employs secondary panel data sourced from the annual reports of Islamic Commercial Banks registered with the Financial Services Authority (OJK). The analysis uses a path model approach. The results reveal that green banking has a positive and significant effect on ROA while BOPO has a significant negative effect on ROA. Simultaneous testing found that the implementation of green banking as measured by GCR and BOPO had a positive and significant influence on ROA.These findings indicate that sustainable banking practices and cost efficiency play a critical role in enhancing the financial performance of Islamic banks in Indonesia.
The Influence of Transfer Pricing, Profitability, and Earnings Management, with Financial Statement Fraud (Beneish M-Score) as a Moderating Variable on Tax Avoidance: English Rizal Swan, Achmad; Koenta Adji Koerniawan
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.v7i2.7361

Abstract

This study aims to analyze the effect of transfer pricing, profitability, and earnings management on tax avoidance, as well as to illuminate the role of Beneish M-Score as a moderating variable. The study was conducted on companies in the Oil, Gas and Coal Sector listed on the Indonesia Stock Exchange (IDX) for the period 2021–2023. The analysis method used is multiple linear regression with a panel data approach. The results of the study indicate that simultaneously, transfer pricing, profitability, and earnings management do not have a significant effect on tax avoidance. Partially, the three independent variables also do not show a significant relationship to tax avoidance. In addition, earnings management proxied through the Beneish M-Score does not have a significant effect on tax avoidance practices. This study also cannot empirically conclude the role of the Beneish M-Score as a moderating variable because no interaction testing was carried out. This finding indicates that tax avoidance is likely more influenced by other factors outside the model, such as ownership structure, corporate governance, or tax regulations. The implications of these results indicate the need for a more comprehensive development model and data-based tax supervision to minimize tax avoidance practices.
Evaluation of the Economic Impact on MSMEs Through the Car Free Day (CFD) Program at Merdeka Square, Medan City: A Case Study of Micro Enterprises in the CFD Environment Chintya Pradilla Putri; Nurbaiti; Tri Inda Fadhila Rahma
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.v7i2.7365

Abstract

The Car Free Day (CFD) program at Merdeka Square in Medan City is one of the government's efforts to create a healthy public environment while encouraging economic growth through empowering Micro, Small, and Medium Enterprises (MSMEs). This study aims to determine whether the CFD program at Merdeka Square really has a significant impact on increasing the income of micro businesses. The study used a qualitative method with a case study approach, involving observation, in-depth interviews, and documentation as data collection techniques. The results of the study showed that the CFD program had a significant impact on increasing the income of MSMEs, with some traders recording a turnover of up to two million rupiah in one activity. However, challenges such as tight competition and limited selling time are still faced by business actors. Better location planning and the elimination of stall rental fees have helped improve trader comfort. Thus, CFD has been proven to be a trigger for local economic growth and supports the sustainability of MSMEs in Medan.
Analysis of Entrepreneurial Orientation And Market Orientation Towards Competitive Advantage (Survey on Coffeeshops in Sukabumi City ) Rositawati, Neng; Komariah, Kokom; Saori, Sopyan
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.v7i2.7369

Abstract

This study aims to analyze the influence of entrepreneurial orientation and market orientation on competitive advantage among coffeeshops in Sukabumi City. As the coffee consumption trend continues to rise in Indonesia, coffee shops face increasing competition that demands strategic innovation and market responsiveness to maintain business sustainability and gain a competitive edge. Using a quantitative approach with descriptive and associative methods, data were collected through questionnaires distributed to 42 coffeeshop owners and managers, applying a saturated sampling technique. The research employed multiple linear regression analysis using SPSS v21 software to test the hypothesis. The results show that both entrepreneurial orientation and market orientation are in the high category among coffeeshops in Sukabumi. Furthermore, both variables have a significant and positive effect on competitive advantage. The correlation coefficient indicates a strong relationship (r = 0.866), while the coefficient of determination (R² = 0.750) suggests that 75% of the variance in competitive advantage can be explained by entrepreneurial and market orientation. Partial hypothesis testing (t-test) confirms that both independent variables significantly influence competitive advantage (t-count > t-table). Simultaneously, the F-test also shows significant results (F-count > F-table). The findings imply that coffeeshops with strong entrepreneurial attributes—such as innovation, risk-taking, and proactivity—and market-focused practices—such as customer orientation and competitor awareness—tend to achieve better competitive positioning. This research contributes to strategic management literature and offers practical insights for small business owners in the food and beverage sector to enhance their competitiveness through entrepreneurial and market-driven strategies.
Industrial Competitiveness through Porter's Five Forces Framework selmiana salam; Fitriah Ningsih; Muhammad Ilham; Murtiadi Awaluddin; Sudirman
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.v7i2.7370

Abstract

This study explores the integration of Islamic ethical values into business competitive strategies using Porter’s Five Forces framework. The research employs a qualitative descriptive method through literature studies, drawing from academic journals, classical Islamic sources (Qur’an and Hadith), and contemporary scholars. The study examines how each of Porter’s forces threat of new entrants, bargaining power of suppliers, bargaining power of buyers, threat of substitutes, and industry rivalry can be aligned with Islamic ethical principles such as justice (‘adl), honesty (shiddiq), trust (amanah), and public benefit (maslahah). The findings indicate that integrating Islamic values can address weaknesses in Porter’s model, which is predominantly profit-oriented and economically driven. For example, ethical competition encourages market fairness and discourages monopolies; supplier and buyer relationships are guided by transparency and mutual respect; and innovation is seen as a means to serve, not to dominate. The incorporation of Islamic ethics into competitive strategy not only fosters sustainability and long-term business relationships but also transforms competition into a means of spiritual and social contribution. This approach suggests that companies operating in Muslim-majority environments or with shariah-based principles can adopt a more holistic and balanced strategy achieving competitive advantage while adhering to moral responsibilities. The study contributes to the development of Islamic strategic management literature and offers practical implications for Muslim entrepreneurs and policymakers seeking ethical and effective frameworks for industrial competitiveness.

Page 29 of 96 | Total Record : 959

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