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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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Comparative Analysis of Impairment Loss Allowance Before and After the Implementation of SAK EP and Its Effect on Profit at PT. BPR Duta Paramarta Erna Susilawaty Sebayang; Hamonangan Justinus Gultom
Al-Kharaj: Journal of Islamic Economic and Business Vol. 7 No. 4 (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.v7i4.7974

Abstract

This study aims to compare the allowance for impairment losses before and after the implementation of Indonesian Financial Accounting Standards for Private Entities (SAK EP) and to examine its impact on the profitability of PT BPR Duta Paramarta. Using a quantitative and comparative approach with secondary financial data, the analysis employed descriptive statistics and an independent sample t-test to assess differences in impairment provisions under SAK ETAP and SAK EP. The results reveal a significant difference in the calculation of impairment loss allowance between the two standards, confirming the shift from a rule-based to a principle-based approach in credit risk assessment. However, regression analysis indicates that impairment loss allowance under SAK EP has a positive but not statistically significant effect on profit. These findings suggest that while the adoption of SAK EP leads to more comprehensive recognition of credit risk, its immediate impact on profitability is limited. The study contributes to the understanding of regulatory changes in financial reporting and their implications for the banking sector, particularly rural banks. Keywords: financial reporting, incurred loss concept, credit risk management, profitability, regulatory compliance.
The Influence of Collateral and Business Conditions on Non-Performing Loans with Debtor Character as a Moderating Variable at PT. BPR Duta Paramarta Justinus Gultom, Hamonangan; Erna Susilawaty Sebayang
Al-Kharaj: Journal of Islamic Economic and Business Vol. 7 No. 4 (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.v7i4.7983

Abstract

This study investigates the influence of collateral and business conditions on non-performing loans (NPLs), with debtor character as a moderating variable, at PT. BPR Duta Paramarta. Using a quantitative explanatory design, data were collected from 100 debtors through loan records and structured questionnaires. Partial Least Squares–Structural Equation Modeling (PLS-SEM) with SmartPLS 4.0 was employed to analyze the relationships. The results indicate that collateral (β = 0.424, p < .001) and business conditions (β = 0.362, p = .001) significantly reduce the probability of NPLs. The moderating effect of debtor character on collateral was insignificant (β = –0.079, p = .254), suggesting that collateral remains the dominant predictor regardless of behavioral attributes. However, debtor character significantly moderated the relationship between business conditions and NPLs (β = 0.274, p = .011), amplifying repayment success when favorable traits are present. These findings extend the 5C credit evaluation model and highlight the importance of integrating behavioral assessment in rural banking risk management.
Omnichannel Strategy, Chatbot Responsiveness, and Same-Day Delivery's Influence on Customer Satisfaction in the Metaverse Commerce Era: A Case Study of Bukalapak and Zalora" Nurfitriani; kulsum, umi; Andrey Putra Susanto; Indrawati, Andi
Al-Kharaj: Journal of Islamic Economic and Business Vol. 7 No. 4 (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.v7i4.8005

Abstract

This research aims to examine the influence of omnichannel strategy, chatbot responsiveness, and same-day delivery on customer satisfaction within the context of metaverse commerce. Using a quantitative approach with regression analysis, the study focuses on a case study of two e-commerce platforms, Bukalapak and Zalora. Data was collected through online questionnaires from a sample population of 300 people in Samarinda and its surrounding areas who have used these three services. The analysis method used was a combination of SEM-PLS.  The research findings show that all three independent variables—omnichannel strategy, chatbot responsiveness, and same-day delivery—have a significant influence on customer satisfaction. All alternative hypotheses were accepted. Among the three variables, same-day delivery showed the strongest influence, indicating that delivery speed is a crucial factor for customers. Meanwhile, chatbot responsiveness and omnichannel strategy also had a positive influence, although their impact was smaller compared to same-day delivery. The model was able to explain a large portion of the variation in customer satisfaction.  The implications of these findings suggest that companies like Bukalapak and Zalora need to prioritize delivery services to improve customer satisfaction. The results of this study can serve as a guide for optimizing omnichannel strategies, chatbots, and logistics. It is also recommended that future research includes additional variables and uses qualitative methods to provide a more comprehensive understanding.
The Influence Of Corporate Image And Social Media Marketing On The Purchase Decision Of Pt. Yusuf Mamlaka Mubarokah Products In Bojonegoro Reza Wahyuaji, Muhammad Adrian; Purwanto, Sugeng
Al-Kharaj: Journal of Islamic Economic and Business Vol. 7 No. 4 (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.v7i4.8017

Abstract

This study aims to analyze the extent to which corporate image and social media marketing influence purchasing decisions at PT. Yusuf Mamlaka Mubarokah, an agribusiness company based in Bojonegoro Regency. Employing a quantitative approach with Partial Least Squares–Structural Equation Modeling (PLS-SEM) analysis, the research involved 108 active consumer respondents. The findings indicate that both corporate image and social media marketing have a positive and significant effect on purchasing decisions. Corporate image is shaped by elements such as impression, trust, and attitude, while social media marketing is supported by dimensions of content, audience engagement, and digital interaction. These results highlight the importance of optimizing corporate communication strategies and strengthening digital promotion efforts to enhance consumer loyalty and purchase intention.
A Predictive Model of Buying Intentions Based on Product Attributes and Geographical Factors: A Case Study in Pabean Market Surabaya Khakim, M. Azizul
Al-Kharaj: Journal of Islamic Economic and Business Vol. 7 No. 4 (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.v7i4.8032

Abstract

The objective of this research is to experimentally investigate the impact of product diversity, product quality, price, and location on consumer purchasing interest in a traditional market, namely Pasar Pabean Surabaya. The study utilized quantitative, correlational methodology through a survey method. Data was gathered from 40 consumers. The instrument utilized was a Likert-scale questionnaire, and the analysis employed multiple linear regression via SPSS 25. The results show that all four independent variables significantly affect purchase interest simultaneously and partially. Product quality dominates, followed by price and location. Although insignificant, product diversity has a significant impact. Purposive sample and contextual limitation to a particular traditional market may limit generalization. Quality of service, interaction with clients, and advertising strategies could be added to future studies. The findings suggest that market managers and local vendors should increase product quality, fair pricing, market accessibility, and product variety to attract and keep customers under current retail competition. This research contributes to the limited literature on consumer purchase behavior in traditional markets by integrating key marketing variables into a coherent statistical model.
An Analysis of the Effectiveness of TikTok Video Content in Increasing Customer Engagement (A Study on Fashion MSMEs in Samarinda) Yudhyani, Eka; Sukirman
Al-Kharaj: Journal of Islamic Economic and Business Vol. 7 No. 4 (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.v7i4.8078

Abstract

This study aims to analyze the most effective TikTok content strategies for fashion Micro, Small, and Medium Enterprises (MSMEs) in Samarinda and to determine the influence of content quality on increasing customer engagement. The research employed a mixed-methods approach, with quantitative data obtained through customer surveys and the analysis of over 100 promotional posts (Code A1-A100) during the April 2025 period. Quantitative analysis utilized Descriptive Statistics and Structural Equation Modeling (SEM), with robust model validation (CFI: 0.925; RMSEA: 0.057). The results of the hypothesis testing indicate that TikTok Video Content has a positive and significant influence on the Increase in Customer Engagement (Standardized Coefficient = 0.684, ). The most effective content is dominated by the principles of Entertainment (highest mean ) and Relatability, with an optimal duration of 15 to 30 seconds. The engagement pattern found tends to be higher in passive and value-marking metrics (Likes and Saves) compared to active metrics (Comments and Shares). Format-wise, Video dominates the awareness metric with the highest Views (Post A44 reached 423,000 Views), while the Carousel format excels in the long-term value (Saves)metric (Post A32 recorded 11,249 Saves). The implications of these findings suggest that MSMEs must focus on duplicating the successful formulas of Video for awareness and Carousel for value, while prioritizing clear Call-to-Actions (CTAs) to boost conversion. However, optimal effectiveness is hindered by major factors such as inconsistent content production and difficulty in mastering the rapid changes in TikTok trends.
Maqashid Shariah-Based Development Strategy of Village-Owned Enterprise (BUMDes) for Sustainable Economic Empowerment in Jambu Village Dio Pranata; Chuzaimah Batubara
Al-Kharaj: Journal of Islamic Economic and Business Vol. 7 No. 4 (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.v7i4.8150

Abstract

This study aims to analyze the development strategy of the Village-Owned Enterprise (BUMDes) Jambu in Jambu Village using the maqashid shariah approach as an effort to realize sustainable economic empowerment. The research employs a qualitative approach with in-depth interviews, observation, and documentation study techniques. The findings indicate that the development strategy focuses on optimizing local potential through three main business units: the Savings and Loan Unit, printing services, and the agricultural sector. This approach aligns with the concept of Falah, which integrates material and spiritual well-being. However, its implementation still faces several challenges, including limited production facilities, weak institutional management, low community participation, and suboptimal integration of maqashid shariah values. The principle of hifzh al-mal has been applied through business financing access, but Islamic financial literacy remains limited, while the aspects of hifzh al-nafs and hifzh al-‘aql have not yet been strengthened through systematic training and education
The Role of Influencer Marketing, Online Customer Reviews, and Brand Image in Forming purchase Decisions for Daviena Skincare on TikTok Rofi, Rofi’atul Fadhiilah; sugeng purwanto
Al-Kharaj: Journal of Islamic Economic and Business Vol. 7 No. 4 (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.v7i4.7938

Abstract

This study is directed to examine the influence of modern marketing factors, which include influencer marketing strategies, online reviews, and brand image in the consumer decision-making process on the purchase of Daviena Skincare  products through the social media platform TikTok. This study uses survey methods in a quantitative approach. The research subjects involved as many as 130 respondents who had experience buying Daviena products, so it was considered relevant to be used as a research sample through TikTok with purposive sampling techniques. The research data was obtained through the distribution of questionnaires and analyzed using the Partial Least Square (PLS) approach. The results of the study indicate that influencer marketing, online customer reviews, and brand image have a positive influence on purchasing decisions. This fact shows how essential it is to implement a digital marketing strategy that focuses on the use of social media as the main means of reaching consumers that involves collaboration with influencers and the use of consumer reviews, as well as a strong brand image that can improve consumer purchase decisions.
Memorable Tourist Experience, Perceived Value, and Storytelling in Elopement Weddings at Tibumana Waterfall Ni Made Putri Sherin Natalia; I Putu Utama; Ni Made Eka Mahadewi
Al-Kharaj: Journal of Islamic Economic and Business Vol. 7 No. 4 (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.v7i4.8004

Abstract

This study investigates the effect of memorable tourist experiences on storytelling behavior in elopement weddings at Tibumana Waterfall, with perceived value examined as a mediating variable. The research aims to test the hypotheses that memorable tourist experiences positively influence storytelling behavior and that perceived value enhances this relationship. A purposive sampling technique was applied to 140 respondents consisting of couples who had conducted elopement weddings at the destination. Data were collected through structured questionnaires and analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with a two-stage approach. The findings reveal that memorable tourist experiences significantly and positively affect storytelling behavior, while perceived value functions as a complementary mediator, strengthening this relationship. These results highlight the importance of designing wedding experiences that maximize perceived value to stimulate post-visit storytelling. The study contributes to the theoretical development of memorable tourist experience research and offers practical implications for destination branding and marketing strategies, particularly in promoting elopement weddings through authentic visitor storytelling.
Government Internal Control as a Moderator of the Effect of Regional Financial Accounting Systems on Accountability Siti Munawaroh; Muhammad Bayu; Djupiansyah Ganie; Nakisha Iqfah Alfada; Dawami Buchori; Yohanes Sri Guntur
Al-Kharaj: Journal of Islamic Economic and Business Vol. 7 No. 4 (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.v7i4.8022

Abstract

The objective of this study is to examine the effect of the regional financial accounting system on the accountability of regional financial management at the Berau Regional Financial Management Agency (BPKAD), and to assess the moderating role of the government’s internal control system in this relationship. Primary data were obtained from 67 employees of BPKAD Berau through structured questionnaires. Data analysis employed validity and reliability tests, classical assumption tests, simple linear regression, t-tests, the coefficient of determination, and Moderated Regression Analysis (MRA). The findings reveal that the regional financial accounting system has a positive and significant impact on financial management accountability (t = 2.903 > 1.997, p = 0.005 < 0.05). Moreover, the implementation of the government’s internal control system strengthens this relationship, as indicated by a significant moderating effect (p = 0.038 < 0.05). The inclusion of the internal control system increases the explanatory power of the model by 41.1%, underscoring its importance in enhancing accountability within regional financial management.

Page 43 of 96 | Total Record : 959

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