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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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Examining the Value of Gratitude in Determining Selling Prices Riyanti; Syamsuddin, Sofyan; Said, Darwis; Syarifuddin
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.v7i4.8457

Abstract

This study attempts to explore and uncover the meaning of determining the selling price of fish traders.This study uses phenomenology as a method with data collection through interviews and documentation. The study shows that fish traders tend to ignore the calculation of the Cost of Goods Sold (COGS). The values ​​of gratitude and love expressed in the COGS are used as the basis for determining the selling price of fish. The low selling price of fish for informants is conceptualized as a "feeling" of mutual love for others. Several non-material aspects underlie the neglect of COGS, such as the attitude of fish traders and collectors who often express gratitude for the results of fish sales. The implied gratitude illustrates the neglect of the cost aspect in COGS in determining the selling price. This study reveals the phenomenon of determining COGS and fish selling prices for fish traders.
From Planet to Profit : The Triple Impact of Green Invesment, Environmental Performance, and Financial Performance Pebrianti, Sahira; Mulyandini, Vita Cita
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.v7i4.8472

Abstract

The purpose of this research is to examine the influence of green investment, environmental performance, and profitability on firm value. This study applies a quantitative approach using secondary data obtained from annual reports, PROPER reports, and sustainability reports. A purposive sampling technique was used to determine the sample, resulting in 17 companies with a total of 85 observations. The analytical methods employed include classical assumption testing, multiple linear regression analysis, the coefficient of determination, t-tests, and F-tests, all processed using SPSS version 31. The findings reveal that green investment has a positive and significant effect on firm value, environmental performance has no effect on firm value, and profitability has a positive and significant effect on firm value. Furthermore, simultaneous testing shows that green investment, environmental performance, and profitability collectively exert a significant influence on firm value. These results imply that additional factors may also contribute to firm value, emphasizing the need for companies to consider broader aspects of corporate sustainability. Future research is encouraged to incorporate variables such as carbon emission disclosure, institutional ownership, and corporate social responsibility.
Unlocking Sustainable Firm Performance: The Influence of Sustainability Reporting, Green Accounting, and Intellectual Capital Azzahra, Fadhila; Mulyandini, Vita Citra
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.v7i4.8473

Abstract

Companies play an important role in driving national economic growth, however, their operational activities may also pose environmental risks. This study aims to examine the influence of sustainability reporting, green accounting, and intellectual capital on the performance of basic materials companies listed on the IDX during 2021–2024. A quantitative approach was employed using secondary data obtained from annual and sustainability reports. From a population of 110 companies, 16 firms were selected through purposive sampling. The data were analyzed using multiple linear regression with IBM SPSS 31. The results show that sustainability reporting, Value Added Capital Employed (VACA), and Value Added Human Capital (VAHU) exert a positive and significant influence on firm performance, while green accounting and Structural Capital Value Added (STVA) have no significant influence. Furthermore, the three independent variables simultaneously have a positive and significant effect on firm performance. These findings suggest that enhancing the quality of sustainability disclosures and optimizing intellectual capital, particularly financial and human resources, may strengthen firm performance.
The Effect Of The Implementation Of Artificial Intelligence In Stock Trading Strategies On Profitability: A Managerial Perspective In The Indonesian Capital Market Primas Arisandy Nugraha; Abdul Moin; Risma Rosehan
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.v7i4.8476

Abstract

The following study aims to analyze the impact of artificial intelligence (AI) implementation, limited infrastructure and human resource (HR) skills, capital market regulations, and managerial decisions on profitability in stock trading strategies in the Indonesian capital market. The study employed a quantitative approach by distributing questionnaires to 100 respondents, including individual investors, investment managers, financial analysts, and financial institution professionals. Data were analyzed using multiple linear regression using SPSS version 25 software. The study's findings indicate that artificial intelligence (AI) implementation, capital market regulations, and managerial decisions have a positive and significant impact on profitability in stock trading strategies. Conversely, limited infrastructure and human resource (HR) skills have no significant impact. Simultaneously, the four independent variables explain 81% of the variation in profitability, with the remaining portion influenced by several other variables outside the study. The following study makes a theoretical contribution by enriching the literature on the role of AI and managerial factors in increasing investment profitability. Practically, these findings emphasize the importance of integrated AI adoption, coupled with strong capital market regulations and sound managerial decisions, to support the success of stock trading strategies in the digital era.
Analysis of the Application of Signal in Motor Vehicle Tax Payment at UPT Samsat Bangkinang M. Junaidi; Zulher; Abshor Marantika
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.v7i4.8477

Abstract

This study analyzes the implementation of the SIGNAL (National Digital Samsat) application for Motor Vehicle Tax (PKB) payments at the UPT Samsat Bangkinang. Using a descriptive qualitative method with SWOT analysis, the research identifies internal and external factors. The results show that the strategic position lies in Quadrant II (WO Strategy), indicating significant opportunities amid internal weaknesses. The main strength is practicality and efficiency, supported by the Indonesian National Police (Korlantas). However, notable weaknesses include limited socialization budgets, lack of trained human resources, and insufficient digital promotion. Opportunities arise from the growing trend of digitalization in public services. The recommended WO strategy focuses on allocating funds for socialization, improving human resource capacity through training, and optimizing social media for public education. These efforts are expected to enhance the effectiveness of SIGNAL implementation and increase taxpayer participation in online services.
Digital Literacy and Intention to Adopt E-Government (a Survey of Regional Inspectorate Employee in South Sumatra Province) in 2023 Meitania, Firanda; Azhar; Alamsyah
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.v7i4.8482

Abstract

This research aimed to analyze and determine employees' digital literacy and intention to adopt e-government at the regional inspectorate of South Sumatra Province. This study used perceived usefulness and perceived ease of use as intervening variables that influence an individual's intention to adopt e-government or not, either directly or indirectly. The research employed a quantitative method with data analyzed using SmartPLS version 3. Data were collected by distributing questionnaires to 80 employees of the Regional Inspectorate of South Sumatra Province using simple random sampling, and responses were measured on a Likert scale. The results indicated that digital literacy did not significantly affect the intention to adopt e-government. However, digital literacy influenced perceived usefulness, which in turn affected the intention to adopt e-government. Additionally, digital literacy affected perceived ease of use, and perceived ease of use influenced the intention to adopt e-government. Ultimately, digital literacy impacted the intention to adopt e-government through perceived usefulness and perceived ease of use.
Implementation of Heritage Building Conservation Policy (a Study on Kapitan Village in Palembang City) Putri, Aliyyah Haruko Azhar; Sriati; M.Husni Thamrin; Ahar
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.v7i4.8484

Abstract

Kapitan Village is part of the history of the formation of Chinese ethnic settlements in Palembang and was once used as the residence of the Kapitan and his family. Over time, the Kapitan's house has become a cultural heritage site that must be protected by the government. The Palembang City Government, particularly the Palembang Culture and Tourism Office, strives to preserve Cultural Heritage in Palembang through the Cultural Heritage Preservation Policy. Researchers used a qualitative descriptive method with a theoretical approach by Van Meter and Van Horn to obtain in-depth information related to the research objectives. Data collection techniques were carried out through interviews, observation, documentation, and literature review. The results of the study show that the implementation of the cultural heritage preservation policy in Kampung Kapitan, Palembang City, is quite effective. The standards and objectives of the policy have been implemented in accordance with Mayor Regulation No. 45 of 2020, although technical supervision still needs to be improved. Human resources and community participation were assessed as good, but coordination between agencies was not yet fully optimal. Social and political conditions supported preservation, while economic constraints were the main challenge. The attitude of the implementers showed a positive commitment to cultural preservation, although openness and cooperation between parties still needed to be strengthened so that policy implementation could be more sustainable.
The Effect of Fixed Income And Variable Income on Employee Job Satisfaction Study: PT Barokah Mandiri Jaya Fauzi, Muhammad Farras; Dewi, Catur Kumala; Andi Indrawati
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.v7i4.8486

Abstract

This study aims to analyze and empirically test the effect of Fixed Income and Variable Income on Job Satisfaction of PT Barokah Mandiri Jaya employees. This study is very important to understand the contribution of various forms of financial compensation in retention strategies and human resource management. This study uses a quantitative approach with a causal design. Primary data were collected through questionnaires distributed to 33 employee respondents. Data analysis was carried out using the Structural Equation Modeling - Partial Least Squares (SEM-PLS) method with the help of WarpPLS 8.0 software. The results of the SEM-PLS analysis indicate that Fixed Income and Variable Income have a positive and significant effect on Job Satisfaction, both partially and simultaneously. This finding confirms that the combination of compensation is an effective strategy, where fixed income provides a guarantee of financial stability and security, while variable income (such as incentives and bonuses) serves as a driving factor for motivation and rewards for performance.
Destination Rejuvenation Strategy, Digital Engagement on Millennial Generation Loyalty with Place Attachment as a Mediating Variable Case Study in Senggigi, Lombok Syamsul Ramdhani; Muhammad Mujahid Dakwah
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.v7i4.8490

Abstract

This study investigates the mediating role of place attachment between destination rejuvenation strategy and digital engagement on millennial tourist loyalty at Senggigi, Lombok. Employing quantitative explanatory research design, 150 millennial tourists aged 25-40 with prior Senggigi experience were selected through purposive sampling. Data were collected via online questionnaire utilizing five-point Likert scale measuring destination rejuvenation strategy, digital engagement, place attachment, and millennial tourist loyalty. PLS-SEM with SmartPLS 3.0 software analyzed the structural relationships using bootstrapping procedure with 5,000 samples. Results demonstrate that digital engagement exerts an extraordinarily strong direct effect on place attachment (β=0.940, p<0.001), while place attachment substantially influences millennial tourist loyalty (β=0.710, p<0.001). Direct effects from destination rejuvenation strategy and digital engagement on loyalty were rejected, indicating place attachment functions as a critical mediating mechanism. Findings substantiate emotion-based loyalty frameworks, demonstrating that psychological attachment rather than tangible facility improvements drives loyalty manifestations. These findings advance theoretical understanding of destination marketing effectiveness through attachment cultivation mechanisms and provide practical guidance for destination managers prioritizing digital engagement quality and authentic community connection cultivation as primary loyalty determinants.
The Effect of Good Corporate Governance, Corporate Social Responsibility, and Gender Diversity of the Board of Commissioners on the Financial Performance of Companies in the LQ45 Index in 2022–2024 Fernandes, Veronica Patrisia; keristin, usnia wati
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.v7i4.8498

Abstract

This study examines the integrated effects of good corporate governance, corporate social responsibility, and board commissioner gender diversity on financial performance of LQ45 companies during 2022-2024. The research employed quantitative methodology with purposive sampling, resulting in 135 observations from 45 companies. Data were collected from annual financial reports and sustainability reports published by Indonesia Stock Exchange and company websites. Variables measured included managerial ownership for corporate governance, Global Reporting Initiative Standards 2021 for CSR disclosure, female commissioner percentage for gender diversity, and Return on Assets for financial performance. Multiple linear regression analysis was conducted using IBM SPSS 26 with classical assumption testing. Results demonstrated that good corporate governance, corporate social responsibility, and board commissioner gender diversity exercise statistically significant positive influences on financial performance, collectively explaining 72.9 percent of financial performance variation. Each independent variable significantly affected firm performance, with board commissioner gender diversity demonstrating the strongest individual effect. Findings validate integrated governance frameworks recognizing that financial performance results from synergistic interactions among multiple governance mechanisms operating collectively rather than isolated factors.

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