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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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The Role of Weverse Social Media In Building BTS Boygroup Fans' Loyalty Dwi Amanda Simanjuntak; Muhammad Irwan Padli Nasution; Rahmi Syahriza
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.v7i2.7371

Abstract

This study aims to analyze the role of Weverse's social media in building fan loyalty to the BTS boy group. Weverse is a digital community platform that allows direct interaction between artists and fans through various features such as comments, chat, live streaming, as well as access to exclusive content and official merchandise purchases. This research uses a qualitative approach with phenomenological methods. Data was collected through indirect interviews in the form of an open-ended questionnaire disseminated through Google Forms, which was designed to allow respondents to deliver narrative answers based on their personal experiences. The research subjects consisted of five members of the ARMY fandom who were active in using the Weverse platform. The results show that the real-time interaction and live streaming features in Weverse are able to form parasocial relationships that strengthen fans' emotional attachment. In addition, access to exclusive content and ease of transactions on the Weverse Shop also encourage loyal behaviors such as repurchases, cross-purchases, and recommendations to other users. This loyalty is reflected in the consistency of fans in following BTS's activities on Weverse even though other alternative platforms are available. This research confirms that Weverse not only serves as a communication medium, but also as an effective strategy in strengthening fan loyalty and consumption behavior through immersive emotional experiences.
Brand Trust Mediates E-Wom And Brand Equity Toward Customer Loyalty on Shopee Ananda, Nadya Asri; Nora, Liza
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.v7i2.7372

Abstract

This study aims to examine the influence of Electronic Word of Mouth and Brand Equity on Customer Loyalty, with Brand Trust as a mediating variable, in the context of Shopee Indonesia’s e-commerce platform. The research adopts a quantitative approach using a structured survey distributed to active Tiktok and Shopee users. Data were analyzed using the Structural Equation Modeling method with a Partial Least Squares approach. The results show that both Electronic Word of Mouth and Brand Equity have a positive influence on Customer Loyalty. Electronic Word of Mouth also has a significant impact on Brand Trust, while Brand Equity does not. Furthermore, Brand Trust directly influences Customer Loyalty and mediates the relationship between Electronic Word of Mouth and Customer Loyalty, but not between Brand Equity and Customer Loyalty. These findings underscore the importance of trust-building and consumer engagement in digital marketplaces. This research contributes to the field by providing empirical insights into the interplay between consumer perception, trust, and loyalty in the growing landscape of digital commerce.
The Role Of Religiosity, Tax Knowledge, And Tax Sanctions On Tax Compliance Of MSMEs In Malang City Sheila Nur Eltanin; Sitinjak, Norman Duma
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.v7i2.7398

Abstract

The purpose of the study was to test religiosity, knowledge and tax sanctions on taxpayer compliance of MSMEs. The study used a quantitative research method with multiple linear regression analysis in the influence test. The number of respondents in the study was 100 people. The sampling technique chosen was purposive sampling. Respondents were MSME owners in 5 sub-districts in Malang City. The findings of the study showed that religiosity, tax knowledge, and tax sanctions had an effect on taxpayer compliance of MSMEs in Malang City. The greatest influence was given by tax sanctions. MSME actors in Malang City are more tax compliant because of tax sanctions
Implementation of Waqf Asset Management Strategy by the Waqf Management Agency (BPW) of the Ar Risalah Foundation, Padang City Nisa', Annisa Suryani Oktapia; Wira, Ahmad; Afriyani, Maisyah; Sepriandi, Rizki Jummi
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.v7i2.7400

Abstract

This study aims to analyze the waqf asset management strategy used by the Ar-Risalah BPW in Padang City. This study aims to evaluate the waqf asset management strategy implemented by the Ar-Risalah Waqf Management Agency (BPW) in Padang City. The main focus of this study is on how the strategy is implemented by the Ar-Risalah Foundation BPW. Data were collected through interviews with the administrators and nazhir of the Ar-Risalah BPW, waqf asset managers in the field, and guardians of the Ar-Risalah Foundation, supported by documentation in the form of the 2020–2024 Ar-Risalah BPW financial report. In addition, this study also refers to literature such as books, scientific journals, and the results of relevant previous studies. The results of the study show that the waqf management strategy by the Ar-Risalah Foundation BPW includes three main aspects: collection, management, and distribution of waqf. In the collection stage, BPW utilizes digital technology and collaborates with various institutions, as well as increasing public education regarding productive waqf. Asset management is carried out optimally through training for managers, periodic evaluations, and the use of technology to increase efficiency. Meanwhile, the distribution of waqf benefits covers the education and economic empowerment sectors, with a transparent system and monitoring mechanism to ensure positive and sustainable impacts. Keywords:
Analysis of Vendors’ Ability to Purchase Stalls After Revitalization: A Case Study of “Pasar Akik” Sukaramai, Medan City Yuda Mahendra Hasibuan; Sugianto
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.v7i2.7403

Abstract

The revitalization of traditional markets is one of the government's strategies to enhance the competitiveness of the informal sector amid the growing dominance of modern markets. However, in practice, revitalization does not always generate positive impacts for all market stakeholders. This article examines the social and economic dynamics experienced by traders and consumers at Pasar Akik, Medan, following its revitalization. Using a qualitative approach with observation and in-depth interview techniques, the study found that increased stall rental prices and the reduction in trading space size were the main issues raised by traders. These conditions have led to rising product prices, which in turn have affected consumer behavior and reduced the number of buyers. Although the market now appears cleaner and more organized physically, the revitalization is perceived to have yet to deliver economic justice for small-scale traders. This study recommends the need for policies that integrate physical, social, and economic aspects to ensure that the revitalization process does not create new forms of inequality. These findings are expected to provide input for local governments, market managers, and academics in designing a more inclusive and sustainable model for public market revitalization.
Consumer Protection for Speedboat Service Users at Sri Mersing Beach Tourist Attraction, Serdang Bedagai Regency, Sharia Economic Law Perspective Dinda Tazkia Aulia; Cahaya Permata
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.v7i2.7408

Abstract

Speedboat services are the main attraction at Sri Mersing Beach, Serdang Bedagai Regency. However, various problems also arise, especially related to the safety of speedboat service users, namely the lack of safety equipment that has the potential to threaten the safety of tourists. This study aims to determine the form of completeness of safety equipment in speedboat services, to determine the regulation of consumer protection for speedboat service users at the Sri Mersing Beach tourist attraction, and to determine these problems from the perspective of Islamic economic law. This type of research is empirical juridical with a living case study approach, statute approach, and conceptual approach. Primary data were obtained through observation and interviews and secondary data were obtained through document studies. Then, the data were processed qualitatively and analyzed using deductive reasoning. The results of the study showed that of the six safety devices that should have been available, only life jackets were available, and even then they were in poor condition. This condition is not in accordance with the mandate of Law Number 8 of 1999 concerning Consumer Protection, Law Number 10 of 2009 concerning Tourism, and Regulation of the Minister of Tourism and Creative Economy Number 4 of 2021. The lack of safety equipment in speedboat services at the Sri Mersing Beach tourist attraction is contrary to the principle of maslahah and the concept of maqashid sharia, especially in the aspect of hifzh al-nafs (protection of life). Therefore, there needs to be regulation, supervision, and education from the government as well as increasing the responsibility of tourism service providers in order to realize tourism that is safe, fair, and in accordance with positive and sharia legal values.
Existence of Regional Development Planning Agency (BAPPEDA) in Infrastructure Development Planning in Palopo City Rahmatang
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.v7i2.7409

Abstract

Study This discuss about The existence of the Regional Development Planning Agency (BAPPEDA) in Planning for the Development of Infrastructure Facilities in Palopo City . Purpose : Objectives from study This For analyze existence Regional Development Planning Agency in planning development means infrastructure in Palopo City as well as analyze obstacles faced​ Regional Development Planning Agency in planning development means infrastructure in Palopo City . Methods : Research This use type study qualitative . Subject study in study This among others the Head Bappeda , Secretary Bappeda , Head of Economic and Social Affairs , Head of Macroeconomics , and Head of Infrastructure and Regional Development . Taking subject study This done with purposive sampling technique . Data obtained through interviews , observations , documentation and studies bibliography . Furthermore , the technique analysis used​ is collecting data (data collection), data reduction , data presentation and Data verification . Results : Result of study This is existence Regional Development Planning Agency of Palopo City that is do planning , control , implementation , and do evaluation performance . In do its function Bappeda also does coordination with Palopo City Government and related OPDs in matter implementation . In matter planning regional development planning agency create a program based on a number of the later approach will jointly determined by the Palopo City Government and the legislative body . The obstacles faced Regional Development Planning Agency of Palopo City in do planning development that is aspect characteristics of the Palopo City area , applicable regulations , limitations source power , and lack of understanding public related reason Musrenbang No accommodated with good . Implications : Existence Regional Development Planning Agency of Palopo City in achievement his work can measured through the planned program as part from the development program planning process as well as to harmonize with plan Work government region (RKPD) as guidelines in compilation design budget government area (RAPD). It is expected researcher furthermore can do study in detail with use accountability , transparency related task from Regional Development Planning Agency .
The Influence of Perceived Nostalgia and Perceived Value on Post Purchase Intention Through Brand Trust on Levi's Products as a Mediating Variable (Study on Levi's Gen Z Product Users on the TikTok Platform @Levisstoreid) Putri, Istifani Salsabila; Fazizah, Amma
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.v7i2.7410

Abstract

This study aims to analyze the influence of Perceived Nostalgia and Perceived Value on Post Purchase Intention, with Brand Trust as a mediating variable, on Gen Z consumers who use Levi's products on the Tiktok platform. The phenomenon of increasing emotional attachment of young consumers to products with historical value and past experiences encourages the importance of understanding emotional value-based marketing strategies. Using a quantitative approach and path analysis through SPSS software, this study involved 95 active respondents who fit the demographic criteria. The results showed that Perceived Nostalgia and Perceived Value had a significant effect on Brand Trust, and directly increased Post Purchase Intention. However, Brand Trust did not show a significant effect on Post Purchase Intention, indicating that repurchase intention was more influenced by emotional experience and perceived value than brand trust itself. These findings provide strategic implications for marketers in building a more personal, emotional, and relevant approach to young consumers through adaptive and nostalgia-based digital campaigns. This study also enriches the marketing literature by highlighting the dynamics of Gen Z behavior in the context of heritage products and social media use.
The Influence of Good Corporate Governance and Corporate Social Responsibility Disclosure on Financial Distress Risk (Study on Property and Real Estate Sector Companies Listed on the Indonesia Stock Exchange for the 2021-2023 Period) Athena Salesya Alzaira; Dwi Urip Wardoyo
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.v7i2.7413

Abstract

This study aims to analyze the influence of Good Corporate Governance (GCG) and Corporate Social Responsibility (CSR) disclosure on the risk of Financial Distress in property and real estate sector companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period. GCG is measured using three indicators: institutional ownership, managerial ownership, and independent commissioners. CSR disclosure is measured based on the Global Reporting Initiative (GRI) standards, while Financial Distress is analyzed using the Altman Z-Score method. The research employs a quantitative approach with panel data regression analysis. Data were collected from annual and sustainability reports of the companies included in the sample. The results indicate that, partially, independent commissioners and CSR disclosure have a significant negative effect on Financial Distress. Meanwhile, institutional ownership and managerial ownership do not show a significant effect. Simultaneously, the four independent variables significantly influence the risk of Financial Distress. These findings suggest that implementing strong corporate governance and maintaining a solid commitment to CSR practices can enhance financial stability and reduce the potential for financial distress. This research is expected to contribute to the development of risk management strategies and strategic decision-making within the property and real estate sector.
The Influence of Financial Literacy and Market Orientation on Sustainable Business Competitiveness in Improving UMKM Performance (Study on MSMEs in Malang City) Insan, Adillah; Nur Rohmad Nuzil
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.v7i2.7414

Abstract

This study aims to analyze the influence of financial literacy and market orientation on sustainable business competitiveness and its impact on the performance of MSMEs in Malang City. MSMEs have a strategic role in the Indonesian economy with a significant contribution to GDP and employment absorption. However, MSMEs still face challenges in financial management and understanding market dynamics. This study uses a quantitative approach with the Partial Least Square (PLS) analysis method. The research sample consists of MSME actors across sectors in Malang City. Data collection was carried out through questionnaires and analyzed with the help of SmartPLS software. The results of the study indicate that financial literacy has a positive and significant effect on sustainable business competitiveness and MSME performance. Likewise, market orientation has a significant effect on MSME competitiveness and performance. Sustainable business competitiveness has also been shown to be a mediating variable that strengthens the relationship between financial literacy, market orientation, and MSME performance. These findings provide important implications for MSME actors, policy makers, and business support institutions. By improving financial literacy and market orientation, MSMEs will be better prepared to face competition and build optimal business sustainability.

Page 30 of 96 | Total Record : 959

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