cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Mujahidin
Contact Email
mujahidin@iainpalopo.ac.id
Phone
+6281243481878
Journal Mail Official
al-kharaj@iainpalopo.ac.id
Editorial Address
Jl. Bitti, Blandai Kota Palopo
Location
Kota palopo,
Sulawesi selatan
INDONESIA
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
 78   79   80   81   82 
Analysis of the Effectiveness of Procurement of Goods and Services and its Impact on Non-Tax State Revenue in Central Maluku Regency Sri Djamilah; Erly Leiwakabessy; Maryam Sangadji
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.v8i1.9364

Abstract

Government procurement of goods and services is a crucial instrument in supporting development effectiveness and improving the quality of public services, and is also linked to regional financial performance, including Non-Tax State Revenue (PNBP). However, in practice, procurement implementation still faces various obstacles that have the potential to reduce its effectiveness and the resulting economic benefits. This study aims to analyze the effectiveness of government procurement of goods and services and its impact on PNBP management in Central Maluku Regency. This study employed a mixed-methods approach with an explanatory sequential design. Quantitative data were obtained through questionnaires from 75 respondents, consisting of procurement officials, financial managers, internal supervisors, service providers, and service users. Data were analyzed using Likert-based descriptive statistics. Qualitative data were collected through in-depth interviews and documentation studies to strengthen the quantitative analysis. The variables analyzed included the procurement process, human resource quality, transparency and accountability, the use of information technology, and the effectiveness of non-tax state revenue (PNBP) management. The research results indicate that the effectiveness of goods and services procurement in Central Maluku Regency is generally considered quite good. The procurement process, human resource quality, and transparency and accountability play a positive role in supporting the effectiveness of PNBP management. However, challenges remain in terms of timeliness, technical capacity of the apparatus, and the quality of procurement results, which impact PNBP optimization and public satisfaction. These findings demonstrate the need to strengthen procurement governance to improve the quality of public services and regional financial performance
The Influence of Korean Wave, E-WOM, and Brand Awareness on Purchase Interest of Korean Skincare Products Brand Innisfree Among Gen Z Rohadatul Aisy; Akhmad Saufi
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.v8i1.9372

Abstract

The skincare industry in Indonesia is growing rapidly driven by Gen Z's interest in K-Beauty due to the influence of the Korean Wave, but Innisfree experienced a decline in sales after its 2024 rebranding due to intense competition. This study aims to analyze the influence of the Korean Wave, Electronic Word-of-Mouth (E-WOM), and Brand Awareness on the purchase interest of Innisfree skincare products among Gen Z in Mataram City. Using a causal associative quantitative approach, primary data were collected through an online Likert-scale questionnaire from 100 Gen Z respondents (aged 17-28) with purposive sampling, analyzed by SPSS multiple linear regression after testing validity, reliability, and classical assumptions. The results show that the Korean Wave (β = 0.249, p = 0.036) and E-WOM (β = 0.634, p = 0.000) have a positive and significant effect on purchase interest, while Brand Awareness (β = 5.650, p = 0.087) has a positive but insignificant effect; simultaneously explained 74.9% of the variation (Adj. R²=0.749). In conclusion, E-WOM was the most dominant, so Innisfree needs to prioritize digital reviews and cultural endorsements for market recovery
The Influence of Product Packaging and Brand Awareness on Repurchase Intention of Sumbawa Forest Massage Oil Mediated by Consumer Satisfaction Yasmin Liana Izati; Lalu Adi Permadi
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.v8i1.9373

Abstract

This study aims to analyze the effect of product packaging, brand awareness on repurchase intention of Sumbawa Forest Massage Oil with consumer satisfaction as a mediating variable. This study uses a quantitative approach with a correlational research design. Data collection was carried out through a Likert-scale questionnaire distributed online to 200 respondents who knew and had purchased Sumbawa Forest Massage Oil at least once, selected using a non-probability purposive sampling technique. The variables studied included product packaging, brand awareness, repurchase intention, and consumer satisfaction. Data analysis was carried out using Partial Least Square-Structural Equation Modeling (PLS-SEM) with the help of SmartPLS 4 through evaluation of measurement models and structural models. The results showed that product packaging and brand awareness had a positive and significant effect on consumer satisfaction, brand awareness and consumer satisfaction had a positive and significant effect on repurchase intention, while product packaging had no effect and was not significant on repurchase intention, but consumer satisfaction was proven to be able to mediate the influence of product packaging and brand awareness on repurchase intention. This study shows that increasing brand awareness and consumer satisfaction is the main strategy in encouraging repeat purchases and sustainability of traditional medicinal product MSMEs, and provides a basis for policy making and further research development by adding other variables or expanding the study object to other traditional herbal products.
Implementation of the Price Management Information System (SIMAHAR) Application in Proposing Standard Prices for Goods and Services at the Regional Finance and Asset Agency of West Kutai Regency Shofia, Aina Khilya Isna; Said, M. Mas'ud; Ahmadi, Rulam
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.v8i1.9378

Abstract

The development of information technology in the era of globalization has encouraged local governments to undertake digital transformation in financial management to improve efficiency, transparency, and accountability. This study aims to analyze the implementation of the Price Management Information System (SIMAHAR) application in the process of proposing standard prices for goods and services at the Regional Finance and Asset Agency (BKAD) of West Kutai Regency. The study focuses on implementation steps and strategies, the roles of the actors involved, implementation results, and factors hindering SIMAHAR implementation. This research used a qualitative method with a descriptive approach. Data were obtained through structured interviews with officials and staff of the BKAD of West Kutai Regency, as well as representatives from several relevant Regional Work Units (SKPD). Data analysis was conducted systematically to understand the dynamics of implementation and factors influencing the effectiveness of SIMAHAR implementation. The results show that the implementation of SIMAHAR has had a positive impact in accelerating the price standard proposal process, improving data accuracy, and minimizing the potential for price manipulation. Previously, the proposal process was carried out manually using physical documents, which was time-consuming and prone to errors. Through SIMAHAR, proposals become more effective, transparent, and accountable because they are equipped with comparative documents and price links that can verify accuracy. SIMAHAR implementation involves the crucial roles of the Regional Government Agency (BKAD) as the system manager, Regional Government Agencies (SKPD) as data inputters, and internal auditors as accountability monitors. However, several obstacles remain, including limited communication between SKPDs, lack of training, unstable internet connections, and user resistance to technological change. Overall, SIMAHAR makes a significant contribution to supporting the principles of good governance in regional financial management. This study recommends strengthening technological infrastructure, increasing human resource capacity, and optimizing coordination between SKPDs to achieve more optimal implementation.
Analysis of the Potential of Regional Taxes and Levies in Increasing Regional Original Income in South Buru Regency Muamar F. Marasabessy; Amaluddin; Jeanee B. Nikijuluw
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.v8i1.9403

Abstract

Locally Generated Revenue (PAD) is a crucial indicator for assessing a region's level of fiscal independence, particularly in the era of fiscal decentralization. As a newly autonomous region, South Buru Regency still faces the challenge of low contributions of local taxes and levies to total PAD, resulting in a relatively high dependence on central government transfers. This situation demands a comprehensive empirical analysis to identify the potential of local taxes and levies to sustainably increase PAD. This study aims to analyze the influence of regional tax capacity on local revenue (PAD) in South Buru Regency by considering the role of other economic and fiscal factors, namely Gross Regional Domestic Product (GRDP), capital expenditure, and General Allocation Fund (DAU). The analytical method used is a time series econometric approach using the Error Correction Model (ECM), which begins with a stationarity test, the Johansen cointegration test, and estimation of short-term and long-term relationships. The data used is secondary data for the period 2015–2024. The results show that all variables are integrated at the same order and exhibit a cointegration relationship, indicating a long-term equilibrium between PAD and its explanatory variables. In the short term, tax capacity and capital expenditure have a positive and significant effect on PAD, while GRDP and DAU have not shown a significant influence. In the long term, tax capacity remains the main determinant of PAD growth, while DAU tends to have a negative impact on regional fiscal independence. These findings confirm that optimizing the potential of regional taxes and levies is a key strategy in strengthening PAD in South Buru Regency.
Determinants of Firm Value Based on Macro and Micro Dynamics: Inflation and Financial Performance as Moderating Variables Siti Aisyah; Johny Aninam; Mekar Meilisa Amalia; Neti Erlina; 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.v8i1.9416

Abstract

This study aims to analyze the influence of macroeconomic and microeconomic dynamics on firm value through a dual moderation model. Specifically, this study examines how macroeconomic variables (such as exchange rates and interest rates) affect firm value, with inflation as a moderating variable, and how microeconomic fundamental factors affect firm value, with financial performance as a moderating variable. Using a quantitative approach with the Structural Equation Modeling (SEM) method, this study integrates Signaling Theory and Arbitrage Pricing Theory to explain the phenomenon of capital market volatility. The analysis results indicate that inflation plays a crucial role in weakening the transmission of monetary stability to firm value, while solid financial performance has been shown to strengthen market appreciation of the issuer's intrinsic value. This study provides a theoretical contribution to the financial management literature regarding the interaction between systematic risk and firm-specific risk in determining shareholder value in emerging markets.
The Influence of Appraised Value, Costs, and Services on Customer Decisions to Use Sharia Gold Pawn Financing Services (Case Study at Bank Syariah Indonesia KCP Medan Sukaramai) Irgi Iqbal; Tri Inda Fadhila Rahma; Nusantri Yanti
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.v8i1.9418

Abstract

This research aims to determine whether the estimated value, costs, and services affect the decision of customers to use Islamic gold pawn financing services at Bank Syariah Indonesia KCP Medan Sukaramai. The research method used in this study is quantitative research. The results of this study indicate that the estimated value, costs, and services simultaneously have no effect on customer decisions. With a coefficient of determination of 0.117 or 11.7%. The results of partial testing of variable X1 show that the estimated value has no positive effect on the decision of Islamic gold pawn customers at BSI KCP Medan Sukaramai, variable X2 shows that costs have no positive effect on the decision of Islamic gold pawn customers at BSI KCP Medan Sukaramai, and variable X3 shows that service has no positive effect on the decision of Islamic gold pawn customers at BSI KCP Medan Sukaramai.
The Impact of Capital Structure and Macroeconomic Conditions on the Performance and Growth of Basic Material Companies on the Main Board of the Indonesia Stock Exchange (IDX) in the 2021-2024 Period Danesty, Dwi Danesty Deccasari; Marli
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.v8i1.9439

Abstract

This study aims to analyze the effect of Capital Structure on Company Size with a focus on the role of leverage in driving operational scale expansion. The type of research used is quantitative research with SEM-PLS 4.0 analysis tools to test the relationship between Macro Fundamentals and Capital Structure on Financial Performance and Company Size. The research findings show that Macro Fundamentals have a significant positive influence on Financial Performance and Company Size. Capital Structure has a positive and significant influence on Company Size and Financial Performance, where increasing the proportion of debt as part of the capital structure effectively drives the growth of the company's production capacity, market, and workforce. The study emphasizes the importance of wise capital structure management as a key strategy in supporting long-term growth and maintaining company competitiveness in a competitive economic environment.
How Islamic Lifestyle Affects Housewives' Responses to Product Availability, Service Quality, and Promotions in the Use of the Alfagift Application in Parepare City Mahmud, Reski; Arwin; Umaima; Multazam Mansyur Addury
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.v8i1.9449

Abstract

This study aims to analyze the effect of product availability, service quality, and promotion on the purchasing decisions of Alfagift app users in Parepare City with Islamic lifestyle as a moderating variable. The study uses a quantitative approach with a survey method on 125 housewives selected through purposive sampling. The data were analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM) through SmartPLS. The outer model test results showed that all indicators met the validity and reliability criteria with factor loading values > 0.70, AVE > 0.50, and Composite Reliability > 0.70. The inner model test produced an R² value of 0.780, indicating the model's strong explanatory power. The hypothesis test results prove that product availability (β = 0.515), service quality (β = 0.383), and promotion (β = 0.445) have a positive and significant effect on purchasing decisions. In addition, Islamic lifestyle has a significant effect and is able to positively moderate the influence of these three variables on purchasing decisions, thereby strengthening the role of religious values in digital consumption behavior.
Influence Branding , Brand Awareness and Brand Image To Consumer Loyalty to the Muslim Fashion Brand Nadheera Luxury Putri Ariska Maulidina; Rina Rachmawati
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.v8i1.9455

Abstract

Study This aim For analyze the influence of branding, brand awareness, and image brand to loyalty consumers . In competition growing business​ strict , company sued have an effective marketing strategy For maintain consumers . Branding plays a role in form identity and differentiation brand , brand awareness helps consumer recognize and remember brand , whereas image brand reflect perception as well as level trust consumer to brand . This study uses a quantitative approach with a survey method on consumers as respondents. Data were analyzed using multiple linear regression analysis to test the influence of variables partially and simultaneously. The results of the study indicate that the variables branding (X1), brand awareness (X2), and brand image (X3) have a positive and significant effect on consumer loyalty with a significance value of less than 5% ( α < 0.05). The results of the multiple linear regression analysis show that the three variables simultaneously contribute 57.6% to consumer loyalty. This finding indicates that the stronger the branding, the higher the level of awareness and positive brand image, the more consumer loyalty to a brand will increase. Therefore, companies are advised to manage these three aspects in an integrated and sustainable manner to create long-term consumer loyalty.

Page 80 of 96 | Total Record : 959

 78   79   80   81   82 

Filter by Year

2019 2026


Reset
Filter By Issues
All Issue Vol. 8 No. 2 (2026): SettingsVol. 8 No. 1 (2026): All articles in this issue include authors from 3 Vol. 8 No. 1 (2026): All articles in this issue include authors from 3 countries of origin (Indonesi Vol. 7 No. 4 (2025): All articles in this issue include authors from 3 countries of origin (Indonesi Vol. 7 No. 3 (2025): : All articles in this issue include authors from 3 countries of origin (Indone Vol. 7 No. 2 (2025): All articles in this issue include authors from 3 countries of origin (Indonesi Vol. 7 No. 1 (2025): All articles in this issue include authors from 3 countries of origin (Indonesi Vol. 6 No. 3 (2024): All articles in this issue include authors from 3 countries of origin (Indonesi Vol. 6 No. 2 (2024): All articles in this issue include authors from 3 countries of origin (Indonesi Vol. 6 No. 1 (2024): All articles in this issue include authors from 5 countries of origin (Indonesi Vol. 5 No. 4 (2023): All articles in this issue include authors from 3 countries of origin (Indonesi Vol 5, No 3 (2023) Vol. 5 No. 3 (2023) Vol 5, No 2 (2023) Vol 5, No 1 (2023) Vol. 4 No. 2 (2022) Vol 4, No 2 (2022) Vol 4, No 1 (2022) Vol 3, No 2 (2021) Vol 3, No 1 (2021) Vol 2, No 2 (2020) Vol 2, No 1 (2020) Vol 1, No 2 (2019) Vol 1, No 1 (2019) More Issue