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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 771 Documents
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The Influence Of Online Credible Reviews With Brand Trust As An Intervening Variable On Purchase Intention ( A Study On Adorable Project In Bandung) Shella Natasya Sri Mutiara Baringbing; Arianis Chan; Lina Auliana
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 1 (2026): 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.v8i1.8895

Abstract

Amid Indonesia's e-commerce surge, online review credibility increasingly shapes purchase decisions on platforms like Shopee, yet fake reviews erode brand trust. This study examines the influence of online review credibility on purchase intention with brand trust as a mediating variable among Adorable Project consumers in Bandung. Employing a quantitative survey approach with cross-sectional design, data from 100 purposive-sampled Shopee buyers were analyzed using PLS-SEM via SmartPLS 4.0. Instruments adapted validated scales measuring source/review/consumer characteristics (Cheung et al., 2009), brand reliability/intentions (Delgado-Ballester et al., 2003), and multi-dimensional purchase intentions (Ferdinand, 2012). Results reveal significant direct effects: credibility → trust (β=0.775, p=0.000), trust → intention (β=0.526, p=0.006), credibility → intention (β=0.410, p=0.033), and indirect mediation (β=0.408, p=0.015), explaining 78% intention variance. In conclusion, brand trust partially mediates credible reviews' impact, urging local brands to prioritize authentic, photo-verified testimonials over incentives.
The Effect Of Budgetary Participation On Government Apparatus Performance With Organizational Culture As A Moderating Variable (Empirical Study On Maluku Province Organizations Febbraio Pierre Alfons; Paul Usmany; Christina Sososutiksno
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.v7i4.8899

Abstract

This study aims to analyze the effect of budget participation on government apparatus performance with organizational culture as a moderating variable in Regional Apparatus Organizations (OPD) of Maluku Province. Budget participation is seen as an important factor in increasing the effectiveness of the implementation of apparatus duties and responsibilities, while organizational culture plays a role in shaping mindsets, work behaviors, and commitment to achieving organizational goals. This study uses a quantitative approach by distributing questionnaires to apparatus in a number of OPDs in Maluku Province, then the data is processed using moderated regression analysis. The results show that budget participation has a positive and significant effect on government apparatus performance. In addition, organizational culture is proven to moderate the relationship, where a strong organizational culture strengthens the influence of budget participation in improving apparatus performance. These findings indicate that improving apparatus performance requires not only active involvement in the budget preparation process, but also the support of a conducive, adaptive, and performance-oriented organizational culture. This study contributes to local governments in formulating strategies to improve performance through strengthening budget participation and developing organizational culture.
Analysis of Rice Milling Machine Maintenance in The Bahagia Village Farmers' Group Moh Aidil Wahab; Syamsuddin; Asngadi; Suryadi Hadi
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 1 (2026): 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.v8i1.8905

Abstract

This study aims to analyze the implementation of rice milling machine maintenance at the Bina Kasih Farmers Group in Bahagia Village, Palolo District, Sigi Regency. The research method used is a qualitative approach with data collection techniques through in-depth interviews with machine owners and operators and direct observation of the condition and maintenance activities of the rice milling machine. The results show that the Bina Kasih Farmers Group implements two types of machine maintenance: preventive maintenance and corrective maintenance. Preventive maintenance is carried out primarily at the beginning of the harvest season, including machine cleaning, lubrication, and component inspections, while corrective maintenance is carried out after damage occurs, such as replacing filters, drive belts, and husk fans. However, the implementation of maintenance is not supported by a regular and systematic schedule. Lack of attention to machine cleanliness during operation, limited access to spare parts, and a lack of human resources with technical skills are the main obstacles in machine maintenance. These conditions have an impact on machine performance decline, increased repair costs, and potential operational disruptions. Therefore, it is necessary to increase awareness of the importance of regular maintenance, develop a structured maintenance schedule, and strengthen human resource capacity to maintain machine performance and increase farmer group productivity in a sustainable manner.
The Role of Economic Growth and Income Inequality on Poverty Levels in Sulawesi: A Panel Data Regression Approach Linda Rosalina; Listia; Unggul Heriqbaldi
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 1 (2026): 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.v8i1.8907

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Pertumbuhan Ekonomi (EG) dan Ketidaksetaraan (GINI) terhadap Tingkat Kemiskinan (POV). Metode : Penelitian ini menggunakan data Regresi Data Panel yang mencakup 6 provinsi di pulau Sulawesi (Sulawesi Barat, Sulawesi Utara, Sulawesi Tengah, Sulawesi Selatan, Sulawesi Tenggara, Gorontalo) selama tahun 2011-2023. Variabel independen utama adalah EG dan GINI, disertai variabel kontrol Indeks Pembangunan Manusia (HDI), Pengangguran Terbuka (UNEMP), dan Pengeluaran Pemerintah (LN_GOV). Berdasarkan uji Chow dan Hausman, model yang dipilih adalah Model Efek Tetap (FEM). Hasil : Estimasi FEM menunjukkan temuan sebagai berikut: (1) Pertumbuhan ekonomi (EG) dan ketidaksetaraan (GINI) merupakan pendorong kemiskinan yang sangat signifikan. (2) Pengeluaran pemerintah (LN_GOV) dan pengangguran (UNEMP) secara signifikan mengurangi kemiskinan. (3) Indeks Pembangunan Manusia (HDI) tidak signifikan. Implikasi : Hasil penelitian ini memberikan bukti bahwa kegagalan mengurangi kemiskinan di Sulawesi disebabkan oleh masalah distribusi. Perlu dilakukan pergeseran fokus dari sekadar mendorong pertumbuhan PDB regional ke memprioritaskan kebijakan redistribusi untuk menjaga stabilitas rasio Gini. Pemerintah provinsi perlu mengoptimalkan efektivitas belanja modal pro-rakyat miskin untuk menciptakan pertumbuhan yang benar-benar inklusif.
The Relationship Between ESG Performance and Firm Value Across All Sectors in Asia, Europe, and Australia: A Systematic Literature Review Mila Failasufa; Inten Mutia; Ika Sasti Ferina
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 1 (2026): 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.v8i1.8910

Abstract

In recent years, the integration of Environmental, Social, and Governance (ESG) principles into business strategies has become crucial due to increasing climate concerns and stakeholder demands. This study aims to systematically review empirical evidence on the relationship between ESG performance and firm value across various sectors in Asia, Europe, and Australia. Using a qualitative Systematic Literature Review (SLR) approach using the PRISMA protocol, 20 high-quality articles from 2020–2025 were analyzed. Data extraction focused on variables, theories, findings, and methodologies. The synthesis revealed a dominant positive correlation between ESG performance and firm value, particularly in Asia and Australia, with significant geographic and sectoral heterogeneity. ESG had a positive impact in the manufacturing and construction sectors, while results in the coal, oil, and aviation sectors were inconclusive or negative. Methodological diversity, including ESG data sources and firm value proxies, influenced the findings. In conclusion, the relationship between ESG and firm value is contextual, requiring ESG research and implementation to be tailored to local and sectoral characteristics.
Systematic Literature Review(SLR): The Influence of Intellectual Capital On Financial Performance in Developed and Developing Countries Olivia Putri Zahrani; Hasni Yusrianti; Shelly Febriana Kartasari
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 1 (2026): 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.v8i1.8911

Abstract

This study examines the influence of intellectual capital on financial performance in developed and developing countries through a systematic literature review. The analysis included 35 peer-reviewed articles from 2019–2025 from databases such as ProQuest and ScienceDirect. Data extraction focused on the components of intellectual capital—human, structural, and relational—and their impact on financial metrics, including Return on Assets. Bibliometric analysis, descriptive content analysis, and simple statistics were used to identify patterns and gaps. The results indicate a generally positive effect of intellectual capital, particularly consistent in developing countries. While in developed countries, the impact is more complex and context-dependent, with human capital sometimes having a negative impact due to high operating costs. Structural capital is the most stable contributor. Innovation and political connections strengthen the influence in developing countries, while governance and digital transformation play a role in developed countries. The conclusions emphasize the critical role of intellectual capital, which differs across economic contexts and the need for tailored management strategies. Future research recommends the development of adaptive models and longitudinal studies.
The Influence Of Product, Service, And Wom On Customer Loyalty: Purchasing Decisions As An Intervening Variable At Waroeng Kampoeng 99 Danesty, Dwi Danesty Deccasari; Maulana Hanif Abbyan; Marli
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.v7i4.8921

Abstract

This study aims to examine the influence of product quality, customer service, and word-of-mouth (WOM) recommendations on consumer loyalty, considering the mediating role of purchasing decisions at Waroeng Kampoeng. The approach used is quantitative with a comparative design, involving 100 respondents, of which 99 are regular customers. Data collection was carried out using a Likert-based questionnaire instrument, while data analysis used the Partial Least Squares Structural Equation Modeling (PLS-SEM) approach with a bootstrapping procedure of 5,000 samples. Model validity and reliability testing were carried out using composite reliability indicators, Average Variance Extracted (AVE), and outer loading, all of which met the established acceptance threshold. The research findings indicate that purchasing decisions have a significant influence on consumer loyalty (β = 0.485; p < 0.001). Customer service was proven to have a significant influence on purchasing decisions (β = 0.235; p = 0.020), although it did not have a direct impact on loyalty. Product quality showed a significant influence on consumer loyalty (β = 0.300; p = 0.019) and purchasing decisions (β = 0.253; p = 0.037). In contrast, WOM did not show a significant mediating effect on loyalty (β = 0.123; p = 0.067). This finding implies the importance of strategic planning that focuses on improving product quality and service quality as an effort to strengthen customer loyalty in the food and beverage (F&B) sector. Although WOM did not show significance in this study, its potential to provide long-term impact remains an area worthy of exploration. Further research is recommended by expanding the sample size and adding moderating variables, such as price sensitivity.
The Effect Of Organizational Capital And Institutional Ownership On Tax Avoidance In Indonesian Mining Companies Desi Andriani Putri; Sitinjak, Norman Duma
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 1 (2026): 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.v8i1.8924

Abstract

This study aims to examine the influence of organizational capital and institutional ownership on tax avoidance in mining companies. Tax avoidance is one of the causes of Indonesia's low tax ratio, including in the ASEAN region. Mining companies are an industrial sector that is also relevant to tax avoidance activities because they generally involve large investments. The research method used is quantitative with SPSS analysis tools. The study period is from 2022 to 2024, and the sample was selected using purposive sampling. The number of observations is 36. The results show that organizational capital and institutional ownership influence tax avoidance, with the dominant variable being institutional ownership. An interesting phenomenon observed is: institutional ownership behaves unusually, supporting tax avoidance activities. This behavior is indicated to be caused by policies aimed at clean energy. The use of coal in the future will be limited. Most mining companies in Indonesia are coal mines
Tax Avoidance in Energy Companies: The Roles of ESG, Capital Intensity, and Transfer Pricing reza shah fahrezi; Yuni Putri Yustisi
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 1 (2026): 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.v8i1.8929

Abstract

The main focus of this study is to analyze the impact of three key factors: Environmental, Social, and Governance (ESG), Capital Intensity, and Transfer Pricing, on tax avoidance practices among companies in the Indonesian energy sector, using the Effective Tax Rate (ETR) as an indicator. This research is motivated by the increasing public demand for fiscal transparency and the widespread cases of tax avoidance through profit shifting, as seen in the Adaro Energy case, which highlights the complexities of tax governance in the energy sector. The testing was conducted using a quantitative method with multiple linear regression analysis (via SPSS) on 132 observations of energy companies during the period 2021–2024. This study found that ESG has a significant negative impact on tax avoidance practices, while capital intensity has a significant positive impact on these practices. Transfer pricing was not found to have a significant effect. The conclusion of these findings underscores the crucial role of sustainability practices (ESG) and corporate asset structure in shaping tax behavior, while also highlighting the need for stricter oversight of related-party transactions. This research is expected to provide a substantive contribution to the development of academic literature and to offer strategic recommendations for regulators in formulating tax policies that are more adaptive and effective in line with the evolving dynamics of the energy sector.
The Transformation of the Kafālah and Ḥawālah Contracts into the Muʻāwaḍah Contract Maṣlaḥah Perspective: An Analytical Study of DSN-MUI Fatwa Aziem, Abdul; Arif Khan, M. Dawud; Hidayat, Hidayat
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 1 (2026): 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.v8i1.8933

Abstract

This research is motivated by the paradigm shift of kafālah and ḥawālah contracts within the Islamic finance industry in Indonesia. While classical jurisprudence categorizes these contracts as non-profit tabarruʻ (social) contracts, the fatwas issued by the National Sharia Council of the Indonesian Ulama Council (DSN-MUI) have transformed them into muʻāwaḍah (commercial) contracts through the implementation of ujrah (fees). This study aims to analyze the form of this contract transformation, examine the ijtihad methods and approaches employed by DSN-MUI, and explore the substance of maṣlaḥah (public interest) that validates this shift, particularly in supporting the halal economy and tourism ecosystem. The research employs a qualitative method with a library research design, utilizing content and conceptual analysis approaches on relevant fatwas. The results indicate that: (1) The transformation of kafālah and ḥawālah contracts in DSN-MUI fatwas substantively shifts them into ijārah (lease of services) or wakālah bi al-ujrah contracts, which is valid based on the principle of legal substantiality. (2) DSN-MUI utilizes the intiqā’ī (selective) ijtihad method combined with manhajī approaches, specifically at-taysīr al-manhajī (methodological facilitation) and iʻādah an-naẓar (re-evaluation) of classical legal causes (ʻillat). (3) The substance of maṣlaḥah in this transformation is manifested in mutual interest (sustainability of financial institutions), product flexibility (such as support for smart tourism), and the effectiveness of legal certainty within Indonesia's positive law.

Page 71 of 78 | Total Record : 771

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