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 998 Documents
 96   97   98   99   100 
The Effect of Emotional Intelligence, Digital Literacy on Innovative Behavior Through Work Ethic As A Mediation Variable in Generation Z Employees Fitrahtul Aqidah; Muhammad Ridwan Basalamah; M. Cholid Mawardi
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 2 (2026): SettingsVol. 8 No. 1 (2026): All articles in this issue include authors from 3
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v8i2.9782

Abstract

The purpose of this study is to analyze the influence of emotional intelligence, digital literacy, and work ethic on innovative behavior in Generation Z employees and to analyze the mediating role of work ethic in the relationship between emotional intelligence and innovative behavior in Generation Z employees. The sample used in this study was 190 active employees in companies or agencies in the Greater Jakarta area aged 15-29 years. The results show that emotional intelligence and digital literacy have a positive influence on the work ethic of Generation Z employees. Furthermore, emotional intelligence, digital literacy, and work ethic have a positive influence on the innovative behavior of Generation Z employees. This study also reveals the mediating role of work ethic in the relationship between emotional intelligence and innovative behavior in Generation Z employees
The Role of Corporate Transparency in Moderating the Influence of Fixed Asset Intensity, Leverage, and Profitability on Tax Avoidance in Mining Companies Listed on the Indonesia Stock Exchange from 2020-2024 Dea Ananda Arfianti; Beby Hilda Agustin; Nur Rahmanti Ratih
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 2 (2026): SettingsVol. 8 No. 1 (2026): All articles in this issue include authors from 3
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v8i2.9797

Abstract

Tax avoidance is an important issue for companies in managing their finances, especially for companies in the mining sub-sector that have flexibility in tax planning. The purpose of this study is to analyze the effect of fixed asset intensity, leverage, and profitability on tax avoidance using the moderating variable of transparency in mining sub-sector companies listed on the Indonesia Stock Exchange from 2020 to 2024. The approach used by the researcher in this study is quantitative panel data regression analysis. The model selected for this study is the Random Effect Model (REM), which has undergone several tests, namely the Chow Test, Hausman Test, and Lagrange Multiplier (LM) Test. In this study, the researcher measures tax avoidance using the Effective Tax Rate (ETR), which reflects the actual tax burden borne by the company. The results show that fixed asset intensity does not affect tax avoidance. Meanwhile, leverage can positively affect tax avoidance, and profitability negatively affects tax avoidance. Tax avoidance can only be moderated by corporate transparency in the relationship between leverage and tax avoidance in a weakening direction, but it cannot moderate the variables of fixed asset intensity and profitability on tax avoidance. This study emphasizes the importance of internal company characteristics and the role of transparency as a governance mechanism in suppressing tax avoidance practices. It is recommended that future researchers add different variables and expand the sample size to obtain more comprehensive results with a higher level of generalization.
Digital Strategy and Citizen Engagement in Digital Government: Evidence from Generation Z chairunnisa amin; Ali; Sisno Riyoko
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 2 (2026): SettingsVol. 8 No. 1 (2026): All articles in this issue include authors from 3
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v8i2.9798

Abstract

This study seeks to investigate the extent to which Digital Strategy and E-Government Service Quality influence Citizen Engagement within the context of local digital governance. It also explores the intermediary functions of Trust in E-Government and Government Reputation in shaping this relationship. Specifically, the research assesses not only the direct effects of the independent variables on citizen engagement but also the indirect effects that operate through trust and institutional reputation as mediating constructs. A quantitative survey approach was implemented. Data collection involved 150 Generation Z participants who are users of digital service platforms provided by the Jepara Regency government, recruited using purposive sampling. The data were examined using the Partial Least Squares–Structural Equation Modeling (PLS-SEM) approach, implemented through SmartPLS software. The empirical findings demonstrate that both Digital Strategy and the Quality of E-Government Services exert a positive and statistically significant effect on Citizen Engagement. Furthermore, Trust in E-Government and Government Reputation serve as mediating variables, transmitting the influence of the independent constructs to the level of citizen engagement. The implications underscore the necessity for local governments to move beyond technical digital improvements by strengthening trust and institutional credibility through enhanced transparency, reliable systems, and secure data governance. Further research should extend the study area and employ longitudinal methods to achieve a more comprehensive understanding of engagement patterns in the e-government environment.
The Influence of Candidate Brand Personality and Islamic Marketing Concepts on Voting Behavior: Evidence from the Lampung Gubernatorial Election Ujang Mahmud; Finny Ligery; Ahmad Mukhlishin; Muhammad Agus Mushodiq; Subandi
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 2 (2026): SettingsVol. 8 No. 1 (2026): All articles in this issue include authors from 3
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v8i2.9822

Abstract

Understanding voting behavior in contemporary local elections requires moving beyond conventional political analysis toward psychological and value-based perspectives. While prior political marketing studies primarily emphasize candidate image and campaign communication, limited research integrates candidate brand personality and Islamic marketing values within a unified framework to explain voter behavior in socio-religious contexts. This study aims to examine the influence of candidate Brand Personality and Political Party Image on voting intention in the Lampung Provincial Gubernatorial Election and to analyze the mediating role of party image. A quantitative explanatory design was employed using survey data collected from 110 millennial voters selected through purposive sampling. Data were analyzed using path analysis to evaluate direct and indirect relationships among variables. The findings indicate that Brand Personality has a positive and significant effect on voting intention, while Political Party Image also significantly influences voting intention. Brand Personality further exerts a strong effect on Political Party Image, confirming a perception transfer mechanism whereby voters generalize evaluations of candidates to the supporting political institution. Political Party Image acts as a partial mediator that strengthens the relationship between candidate personality and voting intention. The structural model demonstrates excellent goodness-of-fit, indicating strong explanatory capability. This study contributes to political marketing literature by introducing an integrative model combining candidate branding and Islamic marketing ethics in explaining local electoral behavior. The findings highlight the strategic importance of aligning candidate personal branding with party identity through consistent, ethical, and value-based political communication to enhance electoral competitiveness.
Small Business Marketing Strategy : Increasing Product Competitiveness based Wisdom Local through Digital Marketing (MSMEs in Sungai Penuh City ) Melifia Liantifa; Anggia Ayu Lestari
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 2 (2026): SettingsVol. 8 No. 1 (2026): All articles in this issue include authors from 3
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v8i2.9828

Abstract

Micro, Small, and Medium Enterprises (MSMEs) in Sungai Banyak City, Jambi Province, play a crucial role in the local economy, particularly in the development of products based on local wisdom. These products, which include handicrafts, traditional foods, and traditional clothing, have significant potential but often struggle with marketing and competitiveness. In today's digital era, implementing digital marketing is an effective solution for increasing the competitiveness of MSME products, introducing them to a wider market, and strengthening local cultural identity. This study aims to analyze digital marketing strategies that MSMEs in Sungai Banyak City can implement to enhance the competitiveness of products based on local wisdom. The approach used is descriptive qualitative research, with data collection methods through in-depth interviews, field observations, and documentation studies. The results indicate that MSMEs in Sungai Banyak City have significant potential for developing products based on local wisdom, but are constrained by limited digital knowledge, technological infrastructure, and human resource skills in online marketing. Digital marketing training, the use of social media, and e-commerce optimization are some of the recommended strategies that can strengthen product competitiveness. This research also suggests the importance of collaboration with influencers and local communities, as well as government support, to overcome challenges and capitalize on opportunities in digitally marketing MSME products. It is hoped that this digital marketing strategy will increase the visibility, marketability, and competitiveness of MSME products based on local wisdom in Sungai Banyak City.
Green Human Resource Management Behavior from a Maqashid al-Shariah Perspective: Evidence from the Inspectorate of Central Lampung Regency, Indonesia Endrie Sanjaya; Finny Ligery; Ahmad Muklisin
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 2 (2026): SettingsVol. 8 No. 1 (2026): All articles in this issue include authors from 3
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v8i2.9836

Abstract

This study aims to analyze the influence of Green Human Resource Management (GHRM), Religiosity, and Organizational Commitment on Employee Green Behavior. The study uses a quantitative approach with a survey method, where data is collected through a questionnaire to 55 employees as respondents. The research instrument has met the validity and reliability test (Cronbach's Alpha > 0.60), then the data is analyzed using multiple linear regression. The results of the analysis showed that simultaneously GHRM, religiosity, and organizational commitment had a significant effect on the green behavior of employees. GHRM partially has a positive and significant effect on the green behavior of employees, while Religiosity and Organizational Commitment have no significant effect. These findings confirm that improving employees' green behavior is more effective through strengthening GHRM practices, such as green training, environmentally friendly work policies, environmental-based performance evaluation, and reward systems
The Relationship of Food Fiscal Spending to Food Security in the Maluku Islands and Its Implications for the Free Nutritious Meal Program Maryam Sangadji; Yusuf Wana Sanjaya; Fadhil Shafriandi Ramli; Ali Tutupoho
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 2 (2026): SettingsVol. 8 No. 1 (2026): All articles in this issue include authors from 3
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v8i2.9842

Abstract

Food security is a fundamental issue in the development of archipelago regions that face limited access and distribution of food. This study analyzes the relationship between food fiscal spending and food security in Maluku Province and its implications for the Free Nutritious Meal Program (MBG). Data for the 2019–2024 period includes the realization of food spending by the central and regional governments as well as the Food Security Index (IKP) from eleven districts/cities in Maluku. The analysis was carried out descriptively and quantitatively using the Fixed Effect regression model in three regions with complete fiscal data (Ambon, Southeast Maluku, and Tual). The results show that food fiscal spending increased from IDR 58.30 billion (2019) to IDR 825.7 billion (2024) with an average growth of 9.99% per year, but the distribution is uneven and dominated by Ambon City. The average IKP increased from 57.69 (2019) to 63.26 (2023) and then decreased to 54.64 (2024). The data panel estimates showed a positive and significant relationship between fiscal expenditure and CPI (R² = 0.737; p < 0.01). The findings confirm that increasing public spending has not automatically strengthened food security without effective governance, spatial equity, and integration of MBG with local food systems
Determinants of Customer Satisfaction in Regional Culinary Businesses: Examining the Moderating Roles of Product Quality and Accessibility Meista Bambang Wahyu Saputri; Nur Hidayati; Supriyanto
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 2 (2026): SettingsVol. 8 No. 1 (2026): All articles in this issue include authors from 3
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v8i2.9848

Abstract

This study examines the influence of facilities and infrastructure as well as location on customer satisfaction, with product quality and accessibility as moderating variables at Pondok Rumbia Restaurant, Sulawesi. Using a quantitative explanatory approach, data were collected from 100 customers through accidental sampling and analyzed using Partial Least Squares (PLS). The results reveal that facilities and infrastructure have a positive and significant effect on customer satisfaction, while location does not show a significant direct effect. Product quality significantly moderates the relationship between facilities and infrastructure and customer satisfaction, and accessibility moderates the relationship between location and customer satisfaction. These findings suggest that customer satisfaction is primarily driven by the quality of facilities, which is further strengthened by product quality and accessibility. Therefore, restaurant managers should integrate improvements in facilities, product quality, and ease of access to enhance overall customer satisfaction.
The Role of Corporate Transparency in Moderating the Influence of Tax Planning and Tax Avoidance on Company Value in Energy Sector Companies Listed on the Indonesia Stock Exchange in 2022-2024 Ayu Iga Wekasih; Imarotus Suaidah; F Fauziyah
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 2 (2026): SettingsVol. 8 No. 1 (2026): All articles in this issue include authors from 3
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v8i2.9854

Abstract

Company value is an important indicator in evaluating business performance and prospects, especially in the energy industry, which is known for its high risks and regulations. The purpose of this study is to investigate the impact of Tax Planning and Tax Avoidance on Company Value with Company Transparency acting as a moderating variable in energy sector companies listed on the Indonesia Stock Exchange for the period 2022-2024. The approach used in this study is quantitative with panel data regression. Based on the Chow, Hausman, and Lagrange Multiplier tests, the most appropriate model is the Random Effect Model (REM). Tax Planning is defined through the Tax Retention Rate (TRR), Tax Avoidance is measured using the Cash Effective Tax Rate (CETR), and Company Value is determined through the Price to Book Value (PBV). The findings of this study indicate that Tax Planning and Tax Avoidance do not have a significant effect on company value. Furthermore, Corporate Transparency is not effective in strengthening this relationship. Overall, these two independent variables also do not contribute significantly to Company Value. The results of this study indicate that tax management strategies are not yet a major factor influencing company value in the energy sector. For future research, it is recommended that the sample be expanded and additional variables be included to obtain more comprehensive results.
Analysis of the Implementation of the Wadiah Contract System and Financial Report Performance on Bank Management Strategy (Case Study of Indonesian Sharia Banks for the 2021-2023 Period) nindi; Sulfarid; Muhamad Nurman
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 2 (2026): SettingsVol. 8 No. 1 (2026): All articles in this issue include authors from 3
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v8i2.9857

Abstract

This study aims to analyze the influence of the wadiah contract system and financial report performance on the management strategy of Bank Syariah Indonesia (BSI). A qualitative descriptive approach was employed using secondary data, including financial reports, regulatory documents, and academic literature. The results show that the wadiah contract plays a significant role in third-party fund collection through savings and checking products that are free from interest elements. This contract contributes to the bank’s cost of fund efficiency due to the absence of profit-sharing obligations and supports liquidity enhancement. Furthermore, BSI’s financial performance, reflected in ROA, CAR, and FDR indicators, demonstrates stable and sound managerial capacity. The integration of sharia-based contract practices and strong financial performance strengthens BSI’s position in the competitive Islamic banking industry. This study enriches the discourse on the integration of sharia principles into sustainable bank financial management strategies.

Page 98 of 100 | Total Record : 998

 96   97   98   99   100 

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