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
 88   89   90   91   92 
The Influence of Social Media Exposure and Influencers on Generation Z's Impulsive Buying of Fast Fashion Through Brand Awareness Ni Made Dwi Yanti; Lalu Edy Herman Mulyono
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.v8i1.9693

Abstract

This study aims to examine the influence of social media exposure and influencers on impulsive buying among Generation Z in the context of fast fashion products, with brand awareness as a mediating variable. The background of this study is based on the increasing trend of spontaneous purchases triggered by social media content and promotional activities carried out by influencers on social media platforms such as Instagram and TikTok. The research approach used a quantitative method with a survey design. The population for this study was fast fashion product buyers, with a sample size of 130 respondents. Data were obtained using a purposive sampling method, with the criteria being Generation Z aged 18–27 who are active on social media, follow at least one influencer, and have purchased a fast fashion product in the past six months. Data analysis was conducted using the SEMPLS software approach. The results showed that social media exposure and influencers have a direct positive and significant influence on impulsive buying. However, exposure to social media and influencers did not have a positive and significant influence on impulsive buying through brand awareness. Furthermore, brand awareness also did not have a positive and significant influence on impulsive buying. These results indicate that Generation Z tends to make impulsive purchases due to factors other than brand awareness.
Leverage and Profitability on Company Dividend Policy in Moderation of Audit Committee and Gender Diversity Sandra Yunita Hidayat; Iwan Kusumayadi
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.v8i1.9705

Abstract

This study examines the effect of leverage and profitability on dividend policy moderated by audit committees and gender diversity in non-financial companies in Indonesia, where previous empirical findings have been inconsistent due to differences in financial theory and the emerging market context. The study aims to examine the direct effect of leverage and profitability on the Dividend Payout Ratio (DPR) and the moderating role of governance mechanisms. Using a quantitative explanatory approach with panel data regression Fixed Effect Model on the population of non-financial companies listed on the Indonesian Stock Exchange (IDX) for the period 2019-2023, a purposive sample of 78 companies (390 observations) was used. Secondary data instruments from financial statements were analyzed through descriptive analysis, the Chow-Hausman test, classical assumptions, multiple regression, and Moderated Regression Analysis (MRA) with EViews 13. The results show that leverage and profitability have no significant partial effect (p>0.05), while audit committees and gender diversity do not moderate the relationship, although the simultaneous model is significant (F-statistic p=0.000). The conclusion states that dividend policy is more determined by managerial factors than financial ratios or formal governance, so investors need to consider the company's internal strategy
Comparative Analysis of Provincial Government Financial Performance on the Island of Java in the Post-Pandemic Period (2021–2024) Based on Financial Ratios Haetami, Ahmad; Firmansyah, Budi
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.v8i1.9725

Abstract

This study examines how provincial governments in Java Island performed financially during the post-pandemic period of 2021–2024 and whether meaningful differences exist across provinces. The study plays a comparative and inter-temporal role by evaluating fiscal capacity and expenditure structure using regional financial ratios derived from Budget Realization Reports of six provincial governments. The data show that fiscal independence and the effectiveness of local own-source revenue generally improved after the pandemic, but large disparities among provinces persist. Dependency on intergovernmental transfers remains structurally significant. The analysis discusses the results through descriptive comparison across provinces and annual trends, focusing on the interaction between revenue recovery and expenditure management. The main finding indicates that post-pandemic fiscal recovery in Java’s provincial governments is driven primarily by revenue performance, while expenditure quality and capital spending structure have not improved proportionally, suggesting that fiscal strengthening has not yet been translated into more development-oriented budget allocation.
The Influence of Lifestyle, Income, and Perception of Paylater Use on Financial Behavior of Gen Z in Mataram City Husniah Azriani; Burhanudin
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.v8i1.9734

Abstract

This study examines the influence of lifestyle, income, and perception of paylater usage on the financial behavior of Gen Z in Mataram City, where the Gen Z population has reached 109,600 people with an increasing paylater trend. The aim is to analyze the influence of these three variables empirically. Using a quantitative associative causality approach with PLS-SEM, the Gen Z population aged 17-28 years was sampled with 120 respondents through proportional purposive sampling per sub-district. The 5-point Likert questionnaire instrument measured 24 indicators, analyzed with SmartPLS including outer/inner models, R², and bootstrapping 5,000 subsamples. The results show that lifestyle has a significant positive effect (β = 0.802, p = 0.027), paylater perception has a significant positive effect (β = 0.754, p = 0.040), while income is insignificant (β = 0.041, p = 0.202), with R² = 64.6%. The conclusion recommends fintech education and lifestyle control for Gen Z's financial stability
The Influence of Content Marketing, Influencer Marketing, and Live Streaming on General Z Fashion Product Purchase Decisions on Tiktok Shop Nurul Aeni; Lalu Edy Herman Mulyono
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.v8i1.9739

Abstract

This study aims to analyze the simultaneous and partial effects of Content Marketing, Influencer Marketing, and Live Streaming on the purchasing decisions of Generation Z (Gen Z) consumers for fashion products on TikTok Shop. Generation Z is recognized as a group that is highly connected to social media and quick to adapt to trends, making TikTok Shop a relevant platform for fashion product marketing. The research employed a quantitative method with a survey approach, involving Gen Z respondents who actively use TikTok Shop to purchase fashion products. The sampling technique used was purposive sampling, with a total sample of 100 respondents. Data were collected through questionnaires and analyzed using multiple linear regression analysis. The results indicate that Content Marketing, which focuses on engaging, creative, and informative content, has a positive and significant effect on Gen Z purchasing decisions. Similarly, Influencer Marketing, through recommendations and the credibility of followed influencers, shows a positive and significant impact. In addition, the Live Streaming feature on TikTok Shop, which offers real-time interaction, product demonstrations, and exclusive promotions, also has a significant influence in encouraging purchases. Simultaneously, these three variables contribute substantially to explaining the variation in Gen Z fashion product purchasing decisions on TikTok Shop. The practical implication of this study is to provide insights for fashion businesses to optimize their digital marketing strategies on TikTok Shop, particularly by leveraging content features, influencer collaborations, and live streaming sessions to increase sales and effectively reach the Gen Z market segment.
Optimization of Employee Performance Management: A Study in Human Resources of Atour Hotel in China Zhao Chunying; Ni Made Ary Widiastini; Fridayana Yudiaatmaja
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.v8i1.9772

Abstract

This study aims to optimize the employee performance management system of Atour Hotel Group, a medium-sized hotel chain in China, in order to better align employee behavior with organizational strategy and enhance sustainable competitiveness in the knowledge-based service economy. Many medium-sized service enterprises still rely on traditional appraisal systems characterized by limited indicators, rigid cycles, weak feedback, and low employee participation, which undermine motivation and restrict performance improvement. These challenges are particularly significant in the hotel industry, where service quality depends heavily on employee initiative and collaboration. Using a qualitative case study design, this research employs literature review, in-depth interviews, participant observation, and document analysis to evaluate the effectiveness of Atour’s existing system. The findings indicate weak strategic alignment, overly simplified performance indicators, insufficient continuous feedback, and poor integration between appraisal results and incentives, training, and career development. As a result, employee performance tends to be compliance-driven, service innovation is limited, and high-performing employees show relatively high turnover. Drawing on performance management theory, goal-setting theory, and self-determination theory, the study proposes a practical and theory-based performance management framework tailored to medium-sized service organizations. The proposed system emphasizes participatory SMART goal setting, multidimensional indicators based on the Balanced Scorecard, regular performance communication, transparent evaluation procedures, and differentiated reward and development mechanisms. A participatory, fair, and development-oriented system can enhance employee motivation, engagement, and service quality, thereby reducing turnover and supporting the achievement of organizational strategic objectives. These findings provide practical guidance for hotels and other service enterprises seeking to transform performance management into a strategic driver of employee development and organizational success.
The Analysis of the Effect of Perceived Marketing Mix and STP Strategies on Customer Satisfaction: A Case Study of Heytea in China Lu Ao; Trianasari; Ni Made Ary Widiastini
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.v8i1.9773

Abstract

The rapid growth of China’s new-style tea beverage industry has intensified market competition, making customer satisfaction a crucial determinant of business sustainability. In this highly dynamic environment, tea beverage brands must not only adopt effective marketing strategies but also ensure that their strategic and operational decisions align with customer expectations. This study aims to examine the effect of perceived marketing mix and Segmentation, Targeting, and Positioning (STP) strategies on customer satisfaction, using HEYTEA as a case study in China.This research adopts a quantitative approach and collects primary data through a structured questionnaire distributed to HEYTEA customers. A total of 200 usable responses were analyzed using SPSS. The marketing mix variable was measured using 13 indicators based on the 7Ps framework, STP strategy was measured using 6 indicators, and customer satisfaction was measured using 5 indicators. Data analysis techniques included descriptive statistics, validity and reliability tests, classical assumption tests, multiple regression analysis, and hypothesis testing using t-tests and F-tests.The results indicate that both perceived marketing mix and STP strategies have a positive and significant effect on customer satisfaction. The marketing mix demonstrates a stronger influence, suggesting that product quality, service processes, store atmosphere, pricing fairness, and promotional effectiveness play a dominant role in shaping customer satisfaction. Meanwhile, STP strategies also significantly affect satisfaction, highlighting the importance of accurate market segmentation, focused targeting, and clear brand positioning in meeting customer needs and expectations. This study contributes theoretically by integrating marketing mix and STP strategies into a single empirical model to explain customer satisfaction in the context of China’s tea beverage industry. Practically, the findings provide valuable insights for HEYTEA’s management in refining marketing strategies to enhance customer satisfaction and maintain competitive advantage in an increasingly saturated market.
The Influence of Financial Literacy and Digital Financial Competency on Advanced consumption of Student Behavior: The Mediating Role of Self-Control in Wuhan University of Technology in China Houbianbian; Fridayana Yudiaatmaja; Putu Indah Rahmawati
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.v8i1.9775

Abstract

The rapid expansion of the digital economy and fintech infrastructure has fundamentally restructured the consumption patterns of university students, leading to a rise in credit-enabled advanced consumption. This research aims to investigate the determinants of advanced consumption behavior by integrating cognitive financial assets and psychological self-regulation mechanisms. Specifically, the study examines the influence of financial literacy and digital financial competency on advanced consumption, with self-control serving as a potential mediating variable. A quantitative research design was employed, utilizing Structural Equation Modeling (SEM) to analyze data collected from university students. The empirical results demonstrate that both financial literacy and digital financial competency exert a significant negative influence on advanced consumption behavior. Notably, digital financial competency emerged as a more potent predictor, suggesting that in a platform-mediated economy, the ability to navigate digital choice architecture is a critical deterrent to excessive spending. Furthermore, the analysis reveals that self- control significantly mediates the relationship between these financial capabilities and consumption outcomes. Approximately 39% of the impact of financial knowledge on reducing debt-funded consumption is transmitted through the strengthening of internal regulatory mechanisms.These findings underscore the necessity of a holistic approach to financial education. Beyond traditional numeracy, academic and policy interventions should prioritize critical digital literacy and the development of psychological resilience. Strengthening the "cognitive shield" of digital competency and the "behavioral filter" of self-control is essential to safeguard students from the systemic risks of a frictionless credit environment and to ensure long-term financial well-being in the digital era.
Implementation of Law Enforcement by the Food Task Force of The Criminal Office of the Police in Tackling Rice Adulty Ahead of National Religious Days Muhammad Ardiriansyah; Agus Sumartono
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.v8i1.9777

Abstract

Staple foods, especially rice, are the main needs of the Indonesian people. The availability and stability of rice prices are crucial issues, especially ahead of National Religious Holidays (HBKN), such as Eid al-Fitr, Christmas, and New Year. During these periods, demand for rice increases significantly, while distribution is often disrupted by hoarding, speculation, and the circulation of rice that does not meet quality standards. The purpose of this study is to assess the extent of the implementation of law enforcement against violations of adulterated rice ahead of national religious holidays, the method in this study uses a qualitative descriptive approach. This study shows that ahead of National Religious Holidays (HBKN), the National Police Food Task Force increases supervision and law enforcement against rice Bapokting practices through distribution monitoring, warehouse inspections, market operations, and counseling to business actors. Law enforcement is carried out preventively and repressively, but its effectiveness is still limited by administrative constraints, limited personnel, and the level of compliance of business actors. The conclusion of this study is to prevent and take action against the practice of Bapokting, the National Police Food Task Force conducts price and stock monitoring, joint operations, enforcement of administrative and criminal sanctions, and outreach to traders and the public. These steps aim to maintain price stability and rice availability, while increasing legal compliance ahead of HBKN.
The Effect Of Green Accounting,And Environmental, Social, and Governance on Firm Value With Firm Size as a Moderating Variable Dewi Nidia Soepriadi; Christina Sososutiksno; Paul Usmany
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.v8i1.9790

Abstract

This study aims to empirically examine the effect of Green Accounting and Environmental, Social, and Governance (ESG) on Firm Value, with Firm Size as a moderating variable, in mining companies listed on the Indonesia Stock Exchange (IDX) for the 2021-2024 period. The population in this study was all mining companies listed on the IDX, with a sampling technique resulting in 32 observational samples. The data analysis method used was Moderated Regression Analysis (MRA) with the assistance of SPSS software. The results of the study indicate that Green Accounting does not have a significant effect on Firm Value with a significance value of 0.951. Conversely, ESG was found to have a positive effect on Firm Value at a significance level of 10% with a value of 0.080. Regarding the moderating role, Firm Size was unable to moderate the effect of Green Accounting on Firm Value (significance value of 0.965). However, Firm Size was proven to moderate the effect of ESG on Firm Value with a negative (weakening) relationship direction at a significance level of 10% (significance value of 0.085). The results of the analysis also show that Firm Size acts as a Quasi Moderator (Pseudo Moderator) in this research model. Simultaneously, this model has a significance value of 0.014 with the ability to explain variations in Firm Value of 26.4% (Adjusted R Square)

Page 90 of 96 | Total Record : 959

 88   89   90   91   92 

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