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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
 86   87   88   89   90 
Vendor Selection for Subcontracted Greige Fabric A Case Study of PT X Sherli Dwi Setiawati; Eka Ludiya
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.v8i1.9550

Abstract

The limitations of internal production capacity, especially in textile companies, resulted in the company having to implement a greige fabric subcontracting strategy to meet the company's needs. The purpose of this study was to analyze planning, implementation, and evaluation, as well as to analyze improvement efforts in selecting subcontracting vendors using the Analytical Hierarchy Process (AHP) method and assisted by Expert Choice software. The research method used was qualitative with data collection techniques through interviews, observations, and documentation. This study used a purposive sampling technique, and the criteria used in vendor selection were price, quality, delivery accuracy, and quantity accuracy. The results showed that the first priority performance vendor was Cemara vendor with a weight of 41.4% (MS.Excel Processing) 41.4% (Expert Choice Processing), priority 2 was Ajutex vendor with a weight of 32.5% (MS.Excel Processing) 33.1% (Expert Choice Processing), and priority 3 was Daese vendor 26.1% (MS.Excel Processing) 25.5% (Expert Choice Processing). So it can be concluded that the best vendor recommendation for PT. X is Cemara, because Cemara has the highest priority value.
Integration of Halal Literacy and Food Safety Aspects in Elementary School Canteens: A Case Study of Halal Critical Points and a Risk-Based Educational Approach Ira Sukmawati Abidin; Neneng Windayani
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.v8i1.9555

Abstract

Elementary school canteens play a vital role in providing daily meals for the school community. However, adherence to halal principles is crucial.ṭHalal safety has not been fully guaranteed, both in terms of ingredients, processes, and packaging. This study aims to identify halal critical points (CCPs) and the level of halal literacy of elementary school students, and formulate risk-based improvements in accordance with the Halal Product Assurance regulation (Law No. 33/2014) and BPOM provisions on food packaging. A qualitative-quantitative research design was used through structured observations, interviews, and halal literacy questionnaires with 5 canteen operators, 120 students, and 3 teachers in Bandung Regency. Risk analysis based on severity × likelihood values ​​resulted in four main CCPs: (1) washing cutlery in the toilet; (2) exposure to flies on food; (3) use of styrofoam for hot food; and (4) low student halal literacy (average score 54.3%). Recommendations for improvement include the establishment of a dedicated cutlery washing zone, vector control, replacing hot packaging with safe materials (PP5/food-grade paper), and halal education.ṭayyib integrated into science learning. This study emphasizes the integration of the halal risk mapping system.ṭayyib in the context of elementary school canteens, which has not been widely implemented before, as well as the proposal of a halal literacy-based education model integrated into the science curriculum to increase halal awareness among students. The results of this study provide a model for halal school canteen practices.ṭrisk-based ayyib that can be implemented in other schools as part of the Healthy School program and supports the National Halal Product Guarantee.
The Influence of Destination Image, Facilities and Promotion on the Decision to Visit the Mandalika Sport Tourism Area Through Motivation as a Mediating Variable Maizati Maulidna; Didy Ika Supryadi
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.v8i1.9557

Abstract

Mandalika sport tourism faces the challenge of optimizing destination image, facilities, and promotions for post-MotoGP event tourist visit decisions. This study examines the influence of these three factors through motivational mediation using a causal associative quantitative approach. The Mandalika tourist population was purposively sampled with 100 respondents via an online Likert questionnaire. SmartPLS PLS-SEM analysis confirmed the instrument's validity and reliability (AVE>0.50, CR>0.70). The results showed significant direct (β=0.197-0.474, p<0.05) and indirect effects through motivation (0.097-0.173), with a moderate R² (40.6-46.7%). Motivation proved to be the dominant mediator. The conclusion recommends a sustainable strategy for destination management.
Applying the Unified Theory of Acceptance and Use of Technology (UTAUT) to Analyze Use Behavior of the Quick Response Code Indonesian Standard (QRIS) Among Generation Z in Bandung Angger Cakra Wibisono; Novi Susyani
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.v8i1.9570

Abstract

This study aims to analyze the factors influencing the use behavior of Generation Z in using the Quick Response Code Indonesian Standard (QRIS) in Bandung by applying the Unified Theory of Acceptance and Use of Technology (UTAUT) model. A quantitative approach with descriptive and associative research design was employed, using primary data collected through an online questionnaire distributed to 100 Generation Z respondents who actively use QRIS. The research variables consisted of performance expectancy, effort expectancy, social influence, and facilitating conditions as independent variables, and use behavior as the dependent variable. Data were analyzed using multiple linear regression with the support of SPSS, accompanied by validity, reliability, and classical assumption tests. The results indicate that all independent variables simultaneously have a significant effect on use behavior. Partially, performance expectancy, effort expectancy, social influence, and facilitating conditions each show a positive and significant influence on QRIS use behavior, with social influence identified as the most dominant factor. This study concludes that the UTAUT model effectively explains QRIS use behavior among Generation Z in Bandung, where perceived usefulness, ease of use, social influence, and supporting facilities play a crucial role in encouraging sustainable QRIS usage.
Attraction, Environment, Quality of Activities, and Convenience as Predictors of Revisit Intention through Tourist Satisfaction of Visitors to Pakuhaji Destination Nadhia Noor Kamila; Yadi Ernawadi
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.v8i1.9571

Abstract

This study aims to analyze the influence of tourist perception which includesattraction, staff service, facilities, information, environment, quality of activities,and cconvenienceagainst revisit intentiontourists to the Pakuhaji tourist destination viatourist satisfactionThis study used a survey method involving tourists who had visited the Pakuhaji tourist destination at least once. The data analysis technique used wasstructural equation modeling(SEM) using SmartPLS software version 3.0. Based on the results of hypothesis testing, it was found that revisit intention is influenced by attraction, environment, quality of activities, and convenience through tourist satisfaction. The novelty in this study lies in the development of a tourist perception model by incorporating quality of activities and convenience which are hypothesized to tourist satisfaction which has not been found in the context of activity-based tourist destinations in Indonesia. The researchers hope that the findings of this study can contribute to the development of tourist behavior studies and become a consideration for Pakuhaji tourist destination managers in designing strategies that can increase tourist revisit intention.
The Effect Of Parking Management Information System On Performance With Job Satisfaction as A Mediation Variable (Study on Public Roadside Parking Attendants in Pekalongan City) Hari Putra Setiawan
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.v8i1.9578

Abstract

Roadside parking management plays a strategic role in supporting public services and increasing Regional Original Income (PAD). This study aims to analyze the effect of the Parking Management Information System and competence on parking attendant performance, with job satisfaction as a mediating variable. The research method uses a quantitative approach with a survey of 108 parking attendants in Pekalongan City. Data were analyzed using linear regression and mediation tests. The results of the study show that (1) the Parking Management Information System has a positive and significant effect on the performance of public roadside parking attendants in Pekalongan City, (2) Competence has a positive and significant effect on the performance of public roadside parking attendants in Pekalongan City, (3) the Parking Management Information System has a positive and significant effect on the job satisfaction of public roadside parking attendants in Pekalongan City, (4) Competence does not have a positive and significant effect on the job satisfaction of public roadside parking attendants in Pekalongan City, (5) Job satisfaction has a positive and significant effect on the performance of public roadside parking attendants in Pekalongan City, (6) Job satisfaction is able to partially mediate the effect of the Parking Management Information System on the performance of parking attendants, and (7) Job satisfaction is able to partially mediate the effect of Competence on the performance of parking attendants.
The Effect of Interactive WordWall Media on Early Reading Ability Slow Learner Students Sunarni; Bayu Pamungkas
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.v8i1.9581

Abstract

This study examines the effect of using interactive WordWall media on the early reading ability of Grade II slow learner students in elementary school. Employing a quasi-experimental design with pretest-posttest control group, 40 slow learner students were divided equally into experiment and control groups. The experimental group received instruction using WordWall interactive activities, while the control group received conventional reading instruction. Data were collected via standardized reading fluency and comprehension tests, observation checklists, and student interviews. Results showed that the experimental group exhibited significantly greater improvements in reading ability (fluency, word recognition, and comprehension) compared to the control group (p < 0.05). The effect size (Cohen’s d) was medium to large, indicating a practically meaningful impact. Compared with prior studies in Indonesia and abroad that used WordWall or other gamified media, our findings confirm and extend evidence that interactive media can support reading development especially for weaker learners. This research contributes novelty by focusing specifically on slow learner students in lower primary reading and demonstrates that WordWall—previously used predominantly for vocabulary or language learning—can be adapted for reading remediation. Implications for educational practice and future longitudinal studies are discussed.
The Influence of Profitability, Leverage, and Good Corporate Governance on the Value of Government Banking Companies 2020–2023 Period Lisa Karena Putri; Lalu Hamdani Husnan
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.v8i1.9583

Abstract

The Indonesian state-owned banking sector faces valuation challenges post-COVID-19 pandemic despite fundamental improvements. This study aims to analyze the effect of profitability (ROA), leverage (DER), and Good Corporate Governance (GCG) on the firm value (PBV) of state-owned banks (Himbara) for the 2020-2023 period. Using a quantitative associative-causal approach, the population includes five Himbara banks with a census sample of 20 firm-year observations through purposive sampling. Secondary data from financial statements were analyzed using SPSS multiple linear regression after classical assumption testing. The results show that the three variables have no significant effect, either partially (sig. >0.05) or simultaneously (Sig. F=0.508; R²=13.1%). The conclusion states that external factors dominate the valuation of state-owned banks, suggesting a focus on policy transparency.
The Effect of Environmental Management Accounting and Business Strategy on the Sustainable Production Effectiveness of SMEs in Toraja Olivia Devi Yulian Pompeng; Astriwati Biringkanae
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.v8i1.9593

Abstract

Environmental Management Accounting (EMA) is an appropriate approach to support decision-making that considers both economic and environmental aspects simultaneously (Hutagalung & Lumban, 2024; Fitriani & Pandin, 2025; Setiawan & Ghozali, 2016). Increasing competition in the business world forces entrepreneurs to adopt effective strategies and continuously innovate their products to remain competitive and meet customer needs (Kotler & Keller, 2016). Sustainable production effectiveness is measured using indicators such as resource use efficiency, regulatory compliance, waste reduction, and customer satisfaction. The study employed a quantitative approach. Data were collected through the distribution of questionnaires to culinary and craft SMEs in Toraja. Data analysis techniques included validity and reliability tests, as well as linear regression analysis to determine the significance of the influence of the independent variables (EMA and business strategy) on the dependent variable (sustainable production). The results of the study indicate that both EMA and business strategy significantly affect sustainable production in SMEs in Toraja.
Analysis Of Accounting Information Systems In Managing Education Unit Operational Assistance Funds (Bosp) Using E-Rkas At Smp Negeri 12 Buru Trisna Prasetyaningrum; Christina Sososutiksno; Dwi Haryanti
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.v8i1.9608

Abstract

 This study aims to analyze the implementation of the Accounting Information System (AIS) in the Education Unit Operational Assistance (BOSP) fund management cycle at SMP Negeri 12 Buru, which includes the planning, implementation, and evaluation stages using the e-RKAS application. The research method used is descriptive qualitative with data collection techniques through in-depth interviews, participatory observation, and documentation studies. The results show that the planning stage is carried out through the preparation of e-RKAS based on the results of the School Self-Evaluation (EDS) and the educational profile. In the implementation stage, fund management has integrated manual and digital bookkeeping systems through the ARKAS application in accordance with the regulations of the Minister of Education, Culture, Research, and Technology No. 63 of 2022. Evaluations are conducted periodically to ensure transparency and accountability to stakeholders. Although this digital system improves administrative efficiency, the main obstacles identified are limited human resource technological competency and the stability of internet infrastructure at the research location. This study recommends the need for ongoing training for the BOSP management team to optimize the system..

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