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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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Gamification-Based Sharia Personal Financial Management: An Innovation to Improve Financial Literacy and Behavior of the Younger Generation Putra Budiman; Friska Anggi Siregar; Nurjanah
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.v8i1.9015

Abstract

The low level of Islamic financial literacy among the younger generation presents a challenge in realizing financial behavior in accordance with Islamic principles in the digital era. This study aims to analyze the effectiveness of this approach.gamification in improving Sharia-based personal financial literacy and behavior. The method used isSystematic Literature Review(SLR)with guidelinesPRISMA 2020, which involved an analysis of 25 Scopus-indexed articles from 2020–2025. The results showed that gamification can increase intrinsic motivation, user engagement, and understanding of Islamic finance concepts such as contracts, usury, and halal fund management. Gamification elements such asprogress tracking,leaderboard, Andinteractive simulationIt has been proven to be more effective than conventional educational methods in developing disciplined, transparent, and sharia-compliant financial behavior. Consequently, gamification can be an innovative strategy for educational institutions and the financial industry.sharia fintech, and the government in expanding inclusion and Islamic financial literacy among the younger generation of Muslims.
The moderating role of Al-Falah values in the effect of digital marketing and product innovation on the competitive advantage of micro, small, and medium enterprises in Sinjai Regency selmiana salam; Sudriman; Syaharuddin; Supriadi; Kamaruddin Arsyad
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.v8i1.9018

Abstract

This study aims to examine the effects of digital marketing adaptation and product innovation on the competitive advantage of micro, small, and medium enterprises (MSMEs) in Sinjai Regency, Indonesia, and to investigate the moderating role of Al-Falah values. A quantitative approach was employed using a survey method involving 220 MSME owners. Data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with SmartPLS 4.0. The results indicate that digital marketing adaptation has a positive and significant effect on competitive advantage (β = 0.215; p < 0.05), while product innovation shows a stronger positive effect (β = 0.355; p < 0.05). Al-Falah values also have a positive and significant direct effect on competitive advantage (β = 0.325; p < 0.05). The structural model demonstrates strong predictive power, with an R² value of 0.712, indicating that 71.2% of the variance in competitive advantage is explained by the proposed model. However, the moderating effects of Al-Falah values on the relationship between digital marketing adaptation and competitive advantage (β = −0.014; p > 0.05), as well as between product innovation and competitive advantage (β = −0.020; p > 0.05), are not statistically significant. These findings suggest that digital marketing adaptation and product innovation independently enhance MSMEs’ competitive advantage, while Al-Falah values primarily function as an ethical foundation rather than a reinforcing moderator. This study contributes to the literature by integrating Islamic ethical values into a digital competitiveness framework and offers practical implications for strengthening sustainable MSME competitiveness.
The Effect of Work Commitment and Organizational Culture on Employee Performance with Work Environment Mediation (Case Study of PT PLN Indonesia Power UBP Barito in South Kalimantan) Putro Triyuwono, Dedy; Sulastini; Dwi Wahyu Artiningsih
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.v8i1.9019

Abstract

In the era of industrial transformation and digitalization in the energy sector, the success of public organizations such as PT PLN Indonesia Power UBP Barito increasingly depends on employees who demonstrate strong commitment and a positive work culture. The study aims to examine the influence of employee commitment and organizational culture on employee performance and to analyze the mediating role of the work environment in this relationship. This study employed a quantitative approach with an explanatory design. The population consisted of 130 employees of PT PLN Indonesia Power UBP Barito, from which 98 respondents were selected as the sample using the Slovin formula. Data were collected through a Likert-scale questionnaire and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS version 4. The findings indicate that employee commitment and organizational culture have a positive and significant effect on employee performance. Furthermore, the work environment was found to partially mediate the relationship between both independent variables and performance. These results highlight that strong employee commitment, a positive organizational culture, and a supportive work environment collectively enhance employee effectiveness and performance at PT PLN Indonesia Power UBP Barito
Deepseek Adoption as a Companion to Support SMEs' Digital Marketing Strategy in Surabaya Desy Candra Novitasari
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.v8i1.9051

Abstract

Purpose: This study aims to analyze the factors influencing the behavioral intention to adopt Deepseek as a digital marketing companion among Small and Medium Enterprise (SME) actors in Surabaya. The hypotheses tested include the influence of Perceived Ease of Use (PEU) and Perceived Usefulness (PU) on Behavioral Intention (BI) to adopt. Methods: This quantitative research employs a PLS-SEM model approach. Data was collected through an online questionnaire from 150 respondents comprising owners, marketing managers, or related staff across various SME sectors in Surabaya. The research instrument refers to validated variables of PEU, PU, and BI. Data analysis includes reliability and validity tests, as well as hypothesis testing using path analysis. Results: The findings indicate that both Perceived Ease of Use and Perceived Usefulness significantly and positively affect the intention to adopt Deepseek. Perceived Ease of Use also shows a strong direct effect on Perceived Usefulness. The model explains 87.3% of the variance in Behavioral Intention. Implications: The results provide practical insights for AI developers like Deepseek to enhance features that emphasize usability and tangible benefits for specific business tasks. For SME stakeholders and policymakers, the study highlights key drivers for digital tool adoption, suggesting that training programs should focus on improving both the perceived ease and the practical utility of such technologies to accelerate digital transformation in the SME sector.
Digital Pain Points: Analyzing Technology Barriers and Ai Companion Needs Among Micro-Enterprises In Jalan Tunjungan Surabaya Desy Candra Novitasari; Wisma Miftahur Rozi
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.v7i4.9052

Abstract

Purpose: This study investigates how heritage district constraints in Jalan Tunjungan, Surabaya, shape digital pain points and influence readiness for AI companion adoption among micro-enterprises, focusing on sales reporting and digital transformation barriers unique to historical commercial corridors.. Methods: Employing a sequential mixed-methods design, the research combined ethnographic observation (40 hours), semi-structured interviews with 20 micro-enterprise owners, and survey data from 35 businesses. Grounded in UTAUT2 and resource-based view theories, the study incorporated technology acceptance modeling within heritage business district contexts, utilizing methodological triangulation for validation. Results: Four primary pain points emerged: fragmented multi-platform management (78%), selective digital literacy gaps (65%), infrastructure limitations in heritage buildings (42%), and time-intensive manual reporting (87%). Paradoxically, 72% expressed AI assistance interest despite limited understanding. The study identified unique contextual barriers including heritage-infrastructure paradox and intergenerational digital deference within family businesses. Implications: The research proposes a contextualized AI companion framework addressing location-specific barriers and contributes to middle-range theory development in technology adoption. Practical recommendations include phased digital transformation strategies and hyper-localized implementation approaches for heritage commercial districts.
Environmental Awareness as a Mediator: Understanding the Relationship Between Community Attachment and Green Consumption in Lembah Harau Nature Park Eksa, Heksa Putera; Lilik Wahyudi
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.v8i1.9063

Abstract

This research comprehensively examines the mediating role of environmental awareness in the relationship between the three dimensions of community attachment (affective attachment, place dependence, and place identity) and green consumption behavior within the vulnerable ecosystem of Lembah Harau Nature Park, West Sumatera. Amid escalating global environmental concerns, fostering sustainable consumption is imperative in natural destinations. Employing a quantitative approach using Partial Least Squares Structural Equation Modeling (PLS-SEM) with a robust sample of 262 respondents (comprising tourists and local residents), this study unveils critical insights into the underlying psychological mechanisms. The results indicate that affective attachment and place dependence significantly and positively influence environmental awareness. Crucially, environmental awareness subsequently serves as the sole, potent full mediator, confirming its pivotal role as the primary catalyst for responsible consumption. Specifically, emotional and functional bonds to Lembah Harau translate into green consumption behavior exclusively through heightened environmental awareness. Conversely, place identity surprisingly demonstrated no significant effect on either environmental awareness or green consumption in this context. These findings underscore that while emotional and functional attachments form a necessary foundation, cognitive environmental awareness is the central mechanism that drives sustainable behavior. Practical implications for destination managers and policymakers highlight the necessity of prioritizing effective, targeted environmental awareness strategies to actively promote sustainable tourism practices in Lembah Harau, extending beyond the mere cultivation of passive place attachment.
The Effect Of Corporate Social Responsibility Disclosure On Tax Planning With Firm Size As A Moderating Variable: Case Study of the Food and Beverage Sub-sector Listed on the Indonesia Stock Exchange for the Period 2020-2024 Tambun, Nurhayati; Larasati , Anissa Yuniar
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.v8i1.9065

Abstract

This study tries to find out if corporate social responsibility (CSR) has an impact on tax planning, with the size of the company acting as a factor that could influence this relationship. The research is based on quantitative methods and uses secondary data from financial reports and sustainability reports. The focus is on companies in the food and beverage sector that are listed on the Indonesia Stock Exchange between 2020 and 2024. To collect data, purposive sampling was used, which included companies that were listed on the IDX during that time, had inconsistent financial reporting, experienced losses, had inconsistent sustainability reporting, or did not use the GRI index. The final sample included 10 companies, providing a total of 50 data points. The data was analyzed using SPSS with a technique called moderated regression analysis (MRA). The findings showed that CSR does not influence tax planning, and the company size did not act as a moderator in this relationship.
Fostering Customer Happiness: The Strategic Role of E-WOM, Social Media Influencers, E-Marketing, Trust, and Intention to Purchase in TikTok Ferdy, Ferdy Rusyanda; Lilik Wahyudi
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.v8i1.9067

Abstract

This study investigates the strategic roles of Electronic Word of Mouth (E-WOM), Social Media Influencers, E-Marketing, Trust, and Intention to Purchase in fostering Customer Happiness within the TikTok Live Shopping platform in Indonesia. Employing a quantitative approach, a survey was administered to 324 active TikTok Live Shopping users, and the collected data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results indicate that E-Marketing significantly influences Customer Happiness (T-Test = 4.9586), Intention to Purchase (T-Test = 6.1344), and Trust (T-Test = 9.8557). Interestingly, E-WOM and Social Media Influencers do not directly impact Customer Happiness. However, E-WOM significantly affects Trust (T-Test = 3.5470), while Social Media Influencers significantly influence Intention to Purchase (T-Test = 6.8632). Furthermore, Intention to Purchase is proven to positively and significantly enhance Customer Happiness (T-Test = 4.6848), and Trust emerges as a very strong predictor of Customer Happiness (T-Test = 8.3383). These findings suggest that within TikTok Live Shopping, E-Marketing, Trust, and Intention to Purchase are the primary drivers of customer happiness, with E-WOM and Social Media Influencers playing crucial roles in building trust and stimulating purchase intentions, which ultimately lead to happiness. This research contributes to digital marketing literature by providing an in-depth understanding of consumer behavior dynamics in interactive e-commerce platforms.
The Influence of Managerial Ability and Earnings Quality on Financial Reporting Fraud in Energy Sector Companies Listed on the Indonesia Stock Exchange 2020–2024 Susi Rahmawati; Intan Pramesti Dewi
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.v8i1.9071

Abstract

The purpose of this study is to analyze the effect of managerial ability and earnings quality on financial statement fraud in energy sector companies listed on the Indonesia Stock Exchange for the period 2020–2024. The research hypothesis states that managerial ability and earnings quality contribute to financial statement fraud. A quantitative approach was implemented using secondary data sourced from the annual reports of energy sector companies. The research population included 89 companies, with probability sampling techniques using the proportionate stratified random sampling method, resulting in 73 companies as research samples with a total of 360 observations. Managerial ability was measured using the firm efficiency approach, income quality was measured using the quality of income ratio, while financial statement fraud was measured using the Beneish M-Score model. The data analysis techniques used included descriptive statistical analysis and panel regression with the Common Effect Model. The results found that managerial ability and income quality had a significant positive effect on financial statement fraud, both simultaneously and partially. These findings indicate that managerial ability and apparent income quality can be exploited opportunistically by management under certain conditions of pressure. These findings suggest that high managerial ability and seemingly high-quality earnings may be used opportunistically by management under certain pressures. The study highlights the importance of strengthening corporate governance mechanisms and financial reporting oversight, particularly in the energy sector, which is characterized by high fraud risk. The findings also provide implications for future research to incorporate additional variables and alternative fraud detection approaches.
Analysis of Customer Service Quality in Overseas Shipping in Increasing Customer Satisfaction of PT. Pos Indonesia Persero KCU 60000 Surabaya Qori Nur Rizka; Elok Vilantika
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.v8i1.9082

Abstract

In service marketing management, service quality is a key determinant of competitive advantage. This study analyzes the performance of Customer Service (CS) in handling international shipments at PT. Pos Indonesia (Persero) KCU 60000 Surabaya. Using a descriptive qualitative method through participant observation from July to December 2025, this study evaluates service gaps that occur in the field. The results show that although shipping volumes are stable, there is an increasing trend of customer complaints due to goods being held at Customs. The analysis identifies the root of the problem as a competency gap among officers in understanding export regulations and weak document verification procedures at the initial point of interaction. This failure to provide assurance has a fatal impact on customer trust and satisfaction. As a strategic solution, this study recommends a relationship marketing approach through: holding intensive "Export Coaching Clinic" training to strengthen product knowledge, implementing a "Smart Checklist" as a verification quality control tool, and empowering supervisors to make tactical decisions for rapid service recovery. These steps are expected to transform services to be more proactive in maintaining customer loyalty.

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