Al-Kharaj: Journal of Islamic Economic and Business
type: channel
description: 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 Economic and Business and shariah economic, Management, Finance and accounting, public administration, Sharia Economic Law. The aims of this journal is to explore and develop economic related disciplines. This Journal welcomes contributions from researchers in related diciplines. Accredited Sinta 3 by minister of education and culture, Research and Technology (SK Dirjen Pendidikan Tinggi, Riset dan Teknologi No 0173/C3/DT.05.00/2025. This journal was published twice a year June and Desember from 2019-2022, then Since 2023 onwards it is published four times a year, on March, June, September and December Journal title Al-Kharaj: Journal of Islamic Economic and Business Initials kharaj Abbreviation al. kharaj. j. islam. econ. bus. Frequency 4 issues per year DOI Prefix 10.24256 by Crossref ISSN 2686-262X (Print) | 2685-9300 (Online) Editor-in-chief Mujahidin Publisher Institut Agama Islam Negeri Palopo Indexing SINTA | Garuda | Dimensions | Crossref
publisher: LP2M IAIN Palopo
language: en-US
publication name: Al-Kharaj: Journal of Islamic Economic and Business
issn: 2686-262X
copyright: Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution-ShareAlike 4.0 International License. In line with the license, authors are allowed to share and adapt the material. In addition, the material must be given appropriate credit, provided with a link to the license, and indicated if changes were made. If authors remix, transform or build upon the material, authors must distribute their contributions under the same license as the original.
items: Phenomenological Study: The Impact of Financial Technology on Financial Satisfaction (Case Study of Meatball and Chicken Noodle Traders in Jagakarsa District)
items: Relational Marketing Strategies in Building Consumer Trust in Printing Businesses in Padang City
items: Dynamic System Analysis of Vannamei Shrimp Supply Chain: Evaluation of Distribution Delays in Cold Chain Logistics at Exporting Companies
items: Optimizing Digital Marketing Strategies to Increase Coffee Tourism Competitiveness in a Sustainable Economy
items: Sustainable Pharmaceutical Waste Management Using Quality Methods Function Deployment at PT Bio Farma
items: Sharia Public Private Partnership: An Alternative Financing For Infrastructure Development In Indonesia
items: The Effect of Operational Complexity,Business Risk, and Audit Committee on Audit Quality with Audit Delay as Modderation
items: Procedures For Resolving Islamic Economic Disputes In Indonesia
items: Influence of Entrepreneurial Literacy and Social Capital on Entrepreneurial Intentions with Attitude as a Moderating Variable among Economic Education Students at Jambi University
items: The Influence Of Fintech Technology In Digital Wallet Services On Gen Z Purchases On FEBI UINSU Students
items: Analysis of Accounting Information System in the Management of Merchandise Inventory at Zeirrie Collection Store
items: The Influence Of Public Trust And Tax Socialization On Tax Compliance Of Msme Taxpayers (Case Study On Individual Taxpayers At Kpp Pratama Bandung Bojonagara For The 2023 Period)
items: Communal Accounting in Minangkabau Culture: An Ethno-Cultural Study of Badantam Practices
items: The Influence of Collateral and Business Conditions on Non-Performing Loans with Debtor Character as a Moderating Variable at PT. BPR Duta Paramarta
items: Comparative Analysis of Impairment Loss Allowance Before and After the Implementation of SAK EP and Its Effect on Profit at PT. BPR Duta Paramarta
items: The Influence Of Corporate Image And Social Media Marketing On The Purchase Decision Of Pt. Yusuf Mamlaka Mubarokah Products In Bojonegoro
items: A Predictive Model of Buying Intentions Based on Product Attributes and Geographical Factors: A Case Study in Pabean Market Surabaya
items: Omnichannel Strategy, Chatbot Responsiveness, and Same-Day Delivery's Influence on Customer Satisfaction in the Metaverse Commerce Era: A Case Study of Bukalapak and Zalora"
items: An Analysis of the Effectiveness of TikTok Video Content in Increasing Customer Engagement (A Study on Fashion MSMEs in Samarinda)
items: Maqashid Shariah-Based Development Strategy of Village-Owned Enterprise (BUMDes) for Sustainable Economic Empowerment in Jambu Village
items: Different Markets, Different Choices: Halal Certified Chicken Consumption Among Muslims in Taiwan and Indonesia
items: The Economic Impact of Pesantren Haul Traditions on Local MSME Income: Evidence from Gentur Cianjur, Indonesia
items: The Role of Organizational Culture in Improving Employee Performance through Human Resource Development
items: Memorable Tourist Experience, Perceived Value, and Storytelling in Elopement Weddings at Tibumana Waterfall
items: Customer Satisfaction as a Mediator: Service Quality, Repurchase Intention, and Loyalty in Five-Star Hotels At Losari Beach
items: Government Internal Control as a Moderator of the Effect of Regional Financial Accounting Systems on Accountability
items: The Effect Of Organizational Culture And Emotional Intelligence On Employee Engagement With Work-Life Balance As A Moderating Variable
items: The Role of Influencer Marketing, Online Customer Reviews, and Brand Image in Forming purchase Decisions for Daviena Skincare on TikTok
items: The Effect of Shopee’s Twin Date Campaign on Impulsive Buying: The Mediating Role of FOMO and Moderating Self-Control
items: The Effect of Marketing Mix on Sales Volume at UD. Design Kencono
items: Islamic Social Enterprise at MSMEs in Makassar City: The Relationship Between Islamic Financial Literacy and Social Networks with Product Innovation as Moderating Variables
items: Development of the Fisheries Economic Sector in the Sula Islands Regency
items: The Effect Of Digital Transformation And Knowledge Sharing On Employee Performance By Mediating Organizational Commitment At The Land Office In East Nusa Tenggara Province
items: Performance of Village-Owned Enterprises in East Lombok Regency Using the Structural Equation Modelling (SEM) Approach
items: The Effectiveness of Rewards, Punishments, And Work Motivation on Employee Performance at Bank Mitra Syari'ah Gresik Regional Office
items: The Influence of Work Environment And Individual Characteristics on Employee Performance Through an Integrative Approach
items: Risk Appetite and Digital Financial Skills Toward Investment Intention: The Mediating Role of Financial Literacy
items: The Influence of Environment, Social and Governance (ESG) on Financial Performance: The Role of Ownership Structure as a Moderating Variable
items: The Effect Of Green Accounting And Green Banking On Company Value With GCG as A Moderating Variable (Empirical Study on Banking Companies for the Period 2021-2023)
items: Analysis of Cost Realization Based on Budget as a Control Tool at CV. Achazia Tigris
items: Analysis Of The Impact Of Digital Era Developments On The Needs For Frontliners In Indonesian Sharia Banks Branch Office of Padang Bulan
items: The Effect of Good Corporate Governance, Corporate Social Responsibility, Liquidity, and Leverage on Financial Performance through Earnings Management Mediation
items: https://ejournal.iainpalopo.ac.id/index.php/alkharaj/article/view/8287
items: Religiosity as a Moderator in the Relationship between Lifestyle, Digital Promotion, and Impulsive Buying of Generation Z Muslims in Palopo City: A Sharia Economic Perspective
items: Strengthening Fraud Prevention in Islamic Banks: The Roles of Islamic Corporate Governance, Sharia Compliance, and Internal Control
items: Total Quality Management (Tqm) Analysis Of Zakat At The Muhammadiyah Zakat, Infak, And Shadaqah Institution (Lazismu) In West Java Region, 2021 Period
items: The Effect of Job Quality And Competence on The Performance of The Quality Control Department Through Supervision
items: The Influence Of Self Reward And Self Healing On The Consumption Behavior Of Career Women In Parepare City With Religiosity As A Moderating Variable
items: Optimization of Strategy Implementation of Financial Governance in an Effort To Improve The Quality of Financial Reporting in The People's Consultative Assembly (MPR - RI)
items: Interest In Visiting Muslim Tourists In The Regency Mamasa: Muslim Friendly Tourism, Tourism Promotion and Religiosity
items: Analysis of the Influence of Per Capita Income and Regional Expenditure on the Reduction of Stunting Rates in Maluku Province (2016 – 2024 Period)
items: Factors Affecting Regional Fiscal Capacity In Ambon City
items: An Effect of Digital Payment Use on Generation Z Muslim Consumption Behavior in Majalengka Regency
items: Financial Performance Assessment of PT Asuransi Jiwa Syariah Jasa Mitra Abadi Tbk Using The Early Warning System (Ews) And Risk-Based Capital (Rbc) Methods For The 2021–2024 Period
items: Effectiveness And Contribution of Hotel Tax And Restaurant Tax To Increasing Local Revenue In Central Halmahera Regency
items: The Application of Environmental Management Accounting in Developing Sustainable Business Plans among Entrepreneurial Students of Politeknik Negeri Medan
items: KOL Credibility Influence on Generation Z TikTok Skincare Purchase Decision-Making Process: Mediated by Brand Image and Digital Consumer Behavior
items: https://ejournal.iainpalopo.ac.id/index.php/alkharaj/article/view/8388
items: Analysis of the Influence of Product Attributes and Beliefs on Stock Market Product Purchase Decisions with Attitude as a Mediating Variable
items: The Influence of Information Quality and Website Quality on Repurchase Intention with Website-Based Customer Satisfaction as a Mediating Variable in Shopee and Tokopedia Applications
items: Servicescape and Service Quality for E-WOM Through Memorable Experiences: A Case Of Suriwathi Hotel Restaurant
items: Destination Image, Memorable Tourism Experience, and Tourist Satisfaction as Determinants of Revisit Intentions in Rammang-Rammang Tourism Village
items: Digital Marketing Approaches For Tourism Growth: A Study of Puncak Bila, Sidrap
items: Analysis of Factors Affecting Pais Optimization in Performance Assessment Police Personnel (Human Resources Bureau of Riau Police)
items: Tourist Attraction, Image, and Memorable Experience On Revisit Intention: Evidence From Bonjeruk Tourism Village
items: Enhancing Tourist Satisfaction And Revisit Intention Through Experience-Based Tourism At Rotterdam Fort
items: Website Quality, Tourist Experience, Satisfaction, And Loyalty At Badung Market
items: Online Reviews, Trust, and Booking Intention: Airbnb Villas in Seminyak
items: The Effect Of Motivation On Visiting Decisions Mediated By Perception And Satisfaction At Pandawa Beach
items: The Influence Of Tourism Product, Service Quality, And Authenticity On Revisit Intention Moderated By Cultural Spirituality In Tana Toa Village
items: The Role Of Memorable Tourism Experience, Destination Image, And Perceived Value On Revisit Intention At Uluwatu Temple
items: Sales Attrition Analysis using Sales of Product Life Cycle Framework: A Case Study in a Financial Institution

Phenomenological Study: The Impact of Financial Technology on Financial Satisfaction (Case Study of Meatball and Chicken Noodle Traders in Jagakarsa District)
type: item
description: This study aims to examine the influence of financial technology (Fintech) on the financial satisfaction of micro business actors, especially meatball and chicken noodle traders in Jagakarsa District, South Jakarta. Using a phenomenological approach combined with the Analytic Hierarchy Process (AHP) method, this study explores how Fintech features such as transaction security, ease of access, ease of use, speed, and transaction costs affect user satisfaction. Data was collected through in-depth interviews with 15 selected vendors and the administration of a paired comparison questionnaire. The results show that transaction security is the most dominant factor influencing financial satisfaction, followed by ease of access and ease of use. Speed and cost are considered less important. Among the Fintech alternatives evaluated, e-wallets (e.g., GoPay, OVO, DANA) are rated as the most effective tools in increasing satisfaction, slightly outperforming mobile banking. QRIS has a moderate impact, while digital lending received the lowest rating due to concerns over complexity and risk. These findings show that Fintech solutions aimed at micro-entrepreneurs must prioritize simplicity, accessibility, and most importantly, trust. The study contributes to the growing body of literature on digital financial inclusion, which offers practical implications for Fintech developers, policymakers, and financial institutions seeking to support informal sector businesses through inclusive, user-centric digital innovation.
creator: Yatimin Yatimin
creator: Suhendar Sulaiman
creator: Adi Musharianto
creator: Yanti Budiasih
rights: Copyright (c) 2025 Yatimin Yatimin, Suhendar Sulaiman, Adi Musharianto, Yanti Budiasih https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-09-24
publication date: 2025-09-24
volume: 7
number: 4
doi: 10.24256/kharaj.v7i4.7976

Relational Marketing Strategies in Building Consumer Trust in Printing Businesses in Padang City
type: item
description: In the digital era, printing businesses face significant challenges in retaining customers due to intense competition and rapidly changing consumer behaviors. Beyond product quality, modern consumers increasingly value transparent, consistent, and meaningful interactions with businesses. This study examines how relational marketing strategies can foster consumer trust in printing businesses. Using a qualitative approach, in-depth interviews were conducted with business owners and customers, and the data were analyzed thematically to identify patterns in relational marketing practices and their impact on trust. Findings reveal that clear and consistent communication, high-quality service, and personalized attention to customer needs strengthen emotional connections and long-term loyalty. The strategic use of digital media facilitates faster and more flexible interactions, while long-term commitments, such as after-sales support, continuous innovation, and loyalty programs, emerge as critical for sustaining trust. These results highlight that consumer trust is not solely built through product quality but also through the ongoing cultivation of relational ties. The study concludes that printing businesses should integrate effective communication, consistent service, personalization, digital engagement, and long-term commitment to enhance customer loyalty and competitive advantage in an increasingly complex market. This research provides practical insights for business owners seeking to strengthen customer relationships and sustain growth in the digital era.
creator: Borry Fonanda
creator: Perengki Susanto
creator: Husnil Khatimah
creator: Fitri Yulianis
creator: Fadil Meiseptian
rights: Copyright (c) 2025 Borry Fonanda, Perengki Susanto, Husnil Khatimah https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-10-01
publication date: 2025-10-01
volume: 7
number: 4
doi: 10.24256/kharaj.v7i4.7989

Dynamic System Analysis of Vannamei Shrimp Supply Chain: Evaluation of Distribution Delays in Cold Chain Logistics at Exporting Companies
type: item
description: Vannamei shrimp is one of Indonesia's leading export commodities that relies heavily on the efficiency of cold chain logistics to maintain product quality during shipping. Purpose: This study aims to analyze the factors causing distribution delays in the vannamei shrimp supply chain at a seafood exporting company in Makassar, South Sulawesi, and evaluate their impact on product quality, return rates, and export prices. Methods: The method used is the System Thinking and System Dynamics approach, by building a dynamic system model using Vensim software. Data were obtained through literature studies, interviews, field observations, and historical distribution data for 2023. Results: The results show that an average distribution delay of 12–18 hours causes an increase in temperature during transportation by 2–3°C, resulting in a decrease in shrimp quality and an increase in return rates of up to 7% of total monthly exports. Through simulations of improvement scenarios, the model shows that optimizing the criteria for export-worthy shrimp and increasing the efficiency of distribution rates can reduce the number of damaged shrimp and increase export volume. Model validation tests with a MAPE value of 5.16% indicate a good match between the simulation results and actual conditions in the field. Implications: This research is expected to be a reference for exporting companies in designing strategies to improve cold chain logistics to increase the competitiveness of Indonesian shrimp products in the international market.
creator: Nurhijriani Kasim
creator: Yudha Prambudia
creator: Iphov Kumala Sriwana
rights: Copyright (c) 2025 Yudha Prambudia, Yudha Prambudia, Iphov Kumala Sriwana https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-09-29
publication date: 2025-09-29
volume: 7
number: 4
doi: 10.24256/kharaj.v7i4.7694

Optimizing Digital Marketing Strategies to Increase Coffee Tourism Competitiveness in a Sustainable Economy
type: item
description: This study aims to analyze digital marketing strategies to enhance the competitiveness of coffee tourism as part of sustainable economic development. Tourism based on local commodities, particularly coffee, has great potential to boost community welfare because it integrates aspects of agriculture, culture, and the creative economy. Coffee is not merely a consumer product but also a cultural identity that can be packaged as a tourist attraction through educational activities, agrotourism, and experience-based tourism. However, limited technology utilization and suboptimal digital marketing strategies remain major obstacles to coffee tourism development. Data collection techniques were conducted through in-depth interviews with managers, field observations, documentation of promotional activities, and literature studies supporting the analysis of digital marketing theory. The results show that optimizing digital marketing strategies can be done through consistent use of social media, strengthening branding based on positioning and uniqueness, and involving local communities in developing promotional content. Social media, such as Instagram, Facebook, and TikTok, have proven effective in building visual narratives about the uniqueness of coffee tourism, while branding that emphasizes the quality of Gayo coffee and the authenticity of the experience is able to attract tourists within a more specific market segment. Furthermore, the involvement of local communities in digital marketing strategies serves not only as promoters but also as cultural agents that maintain the authenticity of the tourism experience. This involvement strengthens the image of coffee tourism as an inclusive, participatory, and sustainable destination. The positive impact of implementing this strategy is not only seen in the increase in tourist visits but also in the opening of new business opportunities for the local community, ranging from homestay management and local transportation to creative…
creator: Syafridha Yanti
creator: Muazziss Najmi
creator: Rahma Dani
creator: Fazqiya
rights: Copyright (c) 2025 Syafridha Yanti, Muazziss Najmi, Rahma Dani, Fazqiya https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-10-01
publication date: 2025-10-01
volume: 7
number: 4
doi: 10.24256/kharaj.v7i4.8054

Sustainable Pharmaceutical Waste Management Using Quality Methods Function Deployment at PT Bio Farma
type: item
description: Waste management is a critical factor influencing corporate sustainability , particularly in the pharmaceutical industry where production growth parallels rapid population increase . This study aims to evaluate the effectiveness of waste management practices at PT Bio Farma using the Quality Function Deployment (QFD) method . Employing a mixed method approach with a case study design , the research identifying the environmental dimension as the most critical factor , emphasizing corporate commitment to waste management , the efficiency of waste segregation and collection systems , and the availability of recycling facilities . QFD provides a structured framework to translate stakeholders needs into technical responses , offerings strategic recommendations to enhance both operational efficiency and environmental sustainability .
creator: Vania Nanda Fitri
creator: Abdurrahman Faris Indriya Himawan
rights: Copyright (c) 2025 Vania Nanda Fitri, Abdurrahman Faris Indriya Himawan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-10-01
publication date: 2025-10-01
volume: 7
number: 4
doi: 10.24256/kharaj.v7i4.8053

Sharia Public Private Partnership: An Alternative Financing For Infrastructure Development In Indonesia
type: item
description: Infrastructure development in Indonesia requires diverse and sustainable sources of financing, because the Indonesian APBN/APBD is not sufficient to finance Indonesian infrastructure financing needs, so other alternative sources of financing are needed. The aim of this research is to examine the role of Sharia Public Private Partnership (Sharia PPP) as an alternative financing for infrastructure development in Indonesia. The research is qualitative research in the form of descriptive analysis through library research, literature and government policies/regulations. The research results show that regulatory the Sharia PPP has a legal basis and the government has provided support, facilities (by establishing financing and guarantee institutions) and incentives for PPP projects, however its implementation still faces obstacles in terms of institutional readiness, sharia financial literacy, sharia financing instruments, size Indonesia’s Islamic Bank asset as well as lack understanding of business entities and market players
creator: Arnoldy
creator: Afried Lazuardi
creator: Yulianti Yulianti
creator: Muhammad Ichwan Hamzah
rights: Copyright (c) 2025 Arnoldy, Afried Lazuardi, Yulianti, Muhammad Ichwan Hamzah https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-10-01
publication date: 2025-10-01
volume: 7
number: 4
doi: 10.24256/kharaj.v7i4.7697

The Effect of Operational Complexity,Business Risk, and Audit Committee on Audit Quality with Audit Delay as Modderation
type: item
description: This study aims to examine the effect of operational complexity, business risk (leverage) and audit committee on audit quality with audit delay as a moderating variable. The research method uses a quantitative method with the object of research being banking companies for the period 2019-2023. Data sources from the Indonesian Stock Exchange. The results of the study concluded that (a) Operational complexity has a positive effect on audit quality (b) Business risk (Leverage) has an effect on audit quality (c) The audit committee has a positive effect on audit quality (d) Audit delay cannot moderate the effect of operational complexity on audit quality (e) Adit delay cannot moderate the effect of company risk on audit quality and (f) Audit delay can moderate the effect of the audit committee on audit quality, meaning that audit delay weakens the positive effect of the audit committee on audit quality. The results of this study have positive implications for regulators, investors, the government and prospective investors as well as public accounting firms. Public trust in the implementation of transactions on the Stock Exchange is an important indicator to encourage national economic growth, therefore audit quality is the key to maintaining trust in companies that present financial reports, investors and prospective investors in making investment decisions, public accounting firms as audit implementers
creator: Evita Bintang Timur
creator: David Pangaribuan
creator: Uswatun Khazanah
creator: Agnes Mariana Pardosi
rights: Copyright (c) 2025 Eva Bintang Timur, David Pangaribuan, Uswatun Khazanah, Agnes Mariana Pardosi https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-10-02
publication date: 2025-10-02
volume: 7
number: 4
doi: 10.24256/kharaj.v7i4.8064

Procedures For Resolving Islamic Economic Disputes In Indonesia
type: item
description: This research is titled Efforts to Resolve Sharia Economic Disputes at the Central Jakarta Religious Court through a case study of Decision No. 634/Pdt.G/2024/PA. JP. The purpose of this research is to delve deeper into the procedures and basis for judges' considerations in deciding case number 634/Pdt.G/2024/PA. JP at the Central Jakarta Religious Court. Then to find out the views of Sharia Economic Law on the basis of consideration by the Central Jakarta Religious Court Judge in deciding a case that declares the validity and value of Defendant II's non-Muslim property as a guarantee for the payment of obligations from Defendant I. This research uses a normative method with a juridical approach, examining laws and regulations, court decisions, and related literature. Based on the research method, a study was produced that revealed that in principle the procedure for resolving sharia economic disputes at the Central Jakarta Religious Court is the same as other courts in Indonesia, starting from the registration of the case by the plaintiff, the examination of the file and the determination of the panel of judges, the summoning of the parties (plaintiff and the defendant), the first hearing and peace efforts (mediation), the reading of the lawsuit, the defendant's answer (exception and subject matter), Replica of the plaintiff, duplicate of the plaintiff, proof, conclusion of the parties, deliberation of the panel of judges, reading of the decision and legal remedies if any. However, there are separate rules in the Central Jakarta Religious Court such as divorce. The final conclusion of this study is that the settlement of sharia economic disputes at the Central Jakarta Religious Court has been carried out in accordance with positive legal procedures and sharia principles, although there are still some challenges in its implementation.
creator: Nur Raihan
creator: Try Widiyono
rights: Copyright (c) 2025 Nur Raihan, Try Widiyono https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-10-02
publication date: 2025-10-02
volume: 7
number: 4
doi: 10.24256/kharaj.v7i4.7725

Influence of Entrepreneurial Literacy and Social Capital on Entrepreneurial Intentions with Attitude as a Moderating Variable among Economic Education Students at Jambi University
type: item
description: This study examines the influence of entrepreneurial literacy and social capital on entrepreneurial intentions, with attitude serving as a moderating variable, among Economic Education students at Jambi University. The primary objective is to identify how knowledge, social networks, and psychological disposition interact to shape students’ entrepreneurial aspirations. A quantitative research design was applied, utilizing a survey method with a sample of 121 students from the 2021–2022 cohort. Path analysis was employed to test the relationships among variables and to evaluate the moderating role of attitude. The results demonstrate that entrepreneurial literacy has a significant positive ef ect on entrepreneurial intentions, indicating that students with higher entrepreneurial knowledge and skills are more likely to engage in entrepreneurial activities. Similarly, social capital was found to positively influence entrepreneurial intentions, emphasizing the role of networks, trust, and social support in fostering entrepreneurship. Moreover, attitude significantly moderates these relationships, strengthening the impact of both entrepreneurial literacy and social capital on entrepreneurial intentions. These findings highlight the importance of integrating entrepreneurship literacy and social networking opportunities within higher education curricula while fostering positive entrepreneurial attitudes. Future research is recommended to expand the model across dif erent institutions and employ longitudinal designs to examine causal relationships more comprehensively.
creator: Frin Eben Ezer Sinaga
creator: Muazza
creator: Suratno
creator: Mayasari
rights: Copyright (c) 2025 Frin Eben Ezer Sinaga, Muazza, Suratno, Mayasari https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-10-05
publication date: 2025-10-05
volume: 7
number: 4
doi: 10.24256/kharaj.v7i4.8058

The Influence Of Fintech Technology In Digital Wallet Services On Gen Z Purchases On FEBI UINSU Students
type: item
description: This study aims to determine the effect of perceived convenience, trust, and supporting facilities as services from digital wallets. The research method used in this research is quantitative with multiple linear regression analysis as the analysis tool. The population of this study were economics and Islamic business students of UIN SU in 2024 as many as 1,130 students. The sample in this study was random sampling, namely by taking respondents randomly and producing 92 respondents. While data analysis uses SPSS 20, Classical Assumption Test, Multiple Linear regression and Hypothesis Test to test data statistically. The results of this study indicate that: (1) Significant value for Convenience of 0.780 and Trust of 0.556 this value> 0.05 from these results shows that there is no significant influence between the variables of Convenience and Trust on purchasing actors at UIN SU Students. (2) Significant value for Facilities, amounting to 0.000, this value is smaller than 0.05 from these results shows that there is a significant influence between the Facility variable on purchasing actors on UIN SU students which is supported by the high interest of students to use attractive features such as cashback and discounts offered by digital wallets to meet their transaction needs.
creator: Gymnasti Febriani
creator: Muhammad Irwan Padli Nasution
creator: Tuti Anggraini
rights: Copyright (c) 2025 Gymnasti Febriani, Muhammad Irwan Padli Nasution, Tuti Anggraini https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-10-05
publication date: 2025-10-05
volume: 7
number: 4
doi: 10.24256/kharaj.v7i4.8041

Analysis of Accounting Information System in the Management of Merchandise Inventory at Zeirrie Collection Store
type: item
description: The Accounting Information System (AIS) is a computer-based system that transforms accounting data into information to support business continuity. Merchandise inventory, as a crucial component, requires proper management since it represents a significant current asset. This study aims to analyze the implementation of AIS in inventory management at Zeirrie Collection Store. The research employed a descriptive qualitative method through observation, interviews, and documentation. The subjects of this study were the owner, warehouse staff, and cashier of Zeirrie Collection Store. The findings indicate that the use of the accounting information system in managing merchandise inventory has not yet been fully optimized. Discrepancies between system data and physical stock were still identified, caused by input errors, manual recording, and weak internal controls. The absence of standard operating procedures (SOPs), unclear division of tasks, and limited employee understanding of the system are identified as inhibiting factors. Thus, the AIS applied has not been fully capable of supporting operational efficiency and inventory information accuracy.
creator: Ok Agam Admar
creator: Nurwani
creator: Nursantri Yanti
rights: Copyright (c) 2025 Ok Agam Admar, Nurwani, Nursantri Yanti https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-10-06
publication date: 2025-10-06
volume: 7
number: 4
doi: 10.24256/kharaj.v7i4.8031

The Influence Of Public Trust And Tax Socialization On Tax Compliance Of Msme Taxpayers (Case Study On Individual Taxpayers At Kpp Pratama Bandung Bojonagara For The 2023 Period)
type: item
description: Taxpayer compliance is a key factor in optimizing state revenue. However, the compliance level of MSME taxpayers in Indonesia, including those registered at KPP Pratama Bandung Bojonagara, remains relatively low despite the continuous increase in the number of taxpayers. This condition indicates a gap between potential revenue and the realization of Annual Tax Return (SPT) reporting. This study aims to examine the effect of Public Trust and Tax Socialization on the compliance of MSME individual taxpayers who are non-employees and registered at KPP Pratama Bandung Bojonagara in 2023. The research employed a quantitative approach with descriptive and verificative methods. The population consisted of more than twenty-two thousand taxpayers, with a sample of one hundred respondents determined using Slovin’s formula. Primary data were collected through questionnaires, while secondary data were obtained from official documentation of the tax office. The data analysis involved validity and reliability tests, classical assumption tests, multiple linear regression, coefficient of determination, F-test, and t-test. The findings reveal that Public Trust and Tax Socialization simultaneously have a positive and significant effect on taxpayer compliance. Partially, both variables also show a positive and significant effect. The coefficient of determination indicates that Public Trust and Tax Socialization explain only a part of taxpayer compliance, while the remaining portion is influenced by other factors beyond this study
creator: Radhya Yudiastama
creator: Galuh Tresna Murti
rights: Copyright (c) 2025 Radhya Yudiastama, Galuh Tresna Murti https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-10-06
publication date: 2025-10-06
volume: 7
number: 4
doi: 10.24256/kharaj.v7i4.8129

Communal Accounting in Minangkabau Culture: An Ethno-Cultural Study of Badantam Practices
type: item
description: This study examines the practice of Badantam, a tradition of financial mutual aid in Minangkabau wedding ceremonies, particularly in Nagari Ketaping, Padang Pariaman Regency. This tradition functions not only as a mechanism for pooling funds but also reflects the principles of customary-based accounting implemented simply yet imbued with cultural values. The primary focus of this research is to explore the accounting system used in Badantam, specifically a cash-basis system, in which recording occurs only for transactions received in cash or cash equivalents at the time of the event. A qualitative approach with ethnographic methods was employed. Data were collected through in-depth interviews, participant observation, and documentation, involving informants such as customary leaders, religious figures, community leaders, the wedding organizing family, and surrounding community members. Data analysis followed the interactive model of Miles, Huberman, and Saldana, while data validity was ensured through triangulation of sources, techniques, and time. The findings indicate that Badantam operates through four main stages: collection, recording, announcement, and supervision. During the recording stage, all contributions— whether cash or gold converted to cash value—are formally documented in a special ledger according to sequence and kinship category. This demonstrates the practical application of cash-basis accounting, where recognition occurs only upon actual receipt of funds. Furthermore, transparency is ensured through public announcement of each contribution via loudspeaker; accountability is reflected in clear reporting accessible to all; and supervision is implemented collectively by both the committee and community through direct verification of records and physical cash.This, Badantam can be viewed as an embodiment of cultural accounting, integrating cash-basis principles with the values of transparency, accountability, and collective oversight. This tradition …
creator: Fitri Yulianis
creator: Peregki Susanto
creator: Abror
creator: Nurul Asma Akmal
creator: Erniwati
rights: Copyright (c) 2025 Fitri Yulianis, Peregki Susanto, Abror, Nurul Asma Akmal, Erniwati https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-10-06
publication date: 2025-10-06
volume: 7
number: 4
doi: 10.24256/kharaj.v7i4.8009

The Influence of Collateral and Business Conditions on Non-Performing Loans with Debtor Character as a Moderating Variable at PT. BPR Duta Paramarta
type: item
description: This study investigates the influence of collateral and business conditions on non-performing loans (NPLs), with debtor character as a moderating variable, at PT. BPR Duta Paramarta. Using a quantitative explanatory design, data were collected from 100 debtors through loan records and structured questionnaires. Partial Least Squares–Structural Equation Modeling (PLS-SEM) with SmartPLS 4.0 was employed to analyze the relationships. The results indicate that collateral (β = 0.424, p < .001) and business conditions (β = 0.362, p = .001) significantly reduce the probability of NPLs. The moderating effect of debtor character on collateral was insignificant (β = –0.079, p = .254), suggesting that collateral remains the dominant predictor regardless of behavioral attributes. However, debtor character significantly moderated the relationship between business conditions and NPLs (β = 0.274, p = .011), amplifying repayment success when favorable traits are present. These findings extend the 5C credit evaluation model and highlight the importance of integrating behavioral assessment in rural banking risk management.
creator: Hamonangan Justinus Gultom
creator: Erna Susilawaty Sebayang
rights: Copyright (c) 2025 Hamonangan Justinus Gultom, Erna Susilawaty Sebayang https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-10-07
publication date: 2025-10-07
volume: 7
number: 4
doi: 10.24256/kharaj.v7i4.7983

Comparative Analysis of Impairment Loss Allowance Before and After the Implementation of SAK EP and Its Effect on Profit at PT. BPR Duta Paramarta
type: item
description: This study aims to compare the allowance for impairment losses before and after the implementation of Indonesian Financial Accounting Standards for Private Entities (SAK EP) and to examine its impact on the profitability of PT BPR Duta Paramarta. Using a quantitative and comparative approach with secondary financial data, the analysis employed descriptive statistics and an independent sample t-test to assess differences in impairment provisions under SAK ETAP and SAK EP. The results reveal a significant difference in the calculation of impairment loss allowance between the two standards, confirming the shift from a rule-based to a principle-based approach in credit risk assessment. However, regression analysis indicates that impairment loss allowance under SAK EP has a positive but not statistically significant effect on profit. These findings suggest that while the adoption of SAK EP leads to more comprehensive recognition of credit risk, its immediate impact on profitability is limited. The study contributes to the understanding of regulatory changes in financial reporting and their implications for the banking sector, particularly rural banks. Keywords: financial reporting, incurred loss concept, credit risk management, profitability, regulatory compliance.
creator: Erna Susilawaty Sebayang
creator: Hamonangan Justinus Gultom
rights: Copyright (c) 2025 Erna Susilawaty Sebayang, Hamonangan Justinus Gultom https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-10-07
publication date: 2025-10-07
volume: 7
number: 4
doi: 10.24256/kharaj.v7i4.7974

The Influence Of Corporate Image And Social Media Marketing On The Purchase Decision Of Pt. Yusuf Mamlaka Mubarokah Products In Bojonegoro
type: item
description: This study aims to analyze the extent to which corporate image and social media marketing influence purchasing decisions at PT. Yusuf Mamlaka Mubarokah, an agribusiness company based in Bojonegoro Regency. Employing a quantitative approach with Partial Least Squares–Structural Equation Modeling (PLS-SEM) analysis, the research involved 108 active consumer respondents. The findings indicate that both corporate image and social media marketing have a positive and significant effect on purchasing decisions. Corporate image is shaped by elements such as impression, trust, and attitude, while social media marketing is supported by dimensions of content, audience engagement, and digital interaction. These results highlight the importance of optimizing corporate communication strategies and strengthening digital promotion efforts to enhance consumer loyalty and purchase intention.
creator: Muhammad Adrian Reza Wahyuaji
creator: Sugeng Purwanto
rights: Copyright (c) 2025 Muhammad Adrian Reza Wahyuaji, Sugeng Purwanto https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-10-09
publication date: 2025-10-09
volume: 7
number: 4
doi: 10.24256/kharaj.v7i4.8017

A Predictive Model of Buying Intentions Based on Product Attributes and Geographical Factors: A Case Study in Pabean Market Surabaya
type: item
description: The objective of this research is to experimentally investigate the impact of product diversity, product quality, price, and location on consumer purchasing interest in a traditional market, namely Pasar Pabean Surabaya. The study utilized quantitative, correlational methodology through a survey method. Data was gathered from 40 consumers. The instrument utilized was a Likert-scale questionnaire, and the analysis employed multiple linear regression via SPSS 25. The results show that all four independent variables significantly affect purchase interest simultaneously and partially. Product quality dominates, followed by price and location. Although insignificant, product diversity has a significant impact. Purposive sample and contextual limitation to a particular traditional market may limit generalization. Quality of service, interaction with clients, and advertising strategies could be added to future studies. The findings suggest that market managers and local vendors should increase product quality, fair pricing, market accessibility, and product variety to attract and keep customers under current retail competition. This research contributes to the limited literature on consumer purchase behavior in traditional markets by integrating key marketing variables into a coherent statistical model.
creator: M. Azizul Khakim
rights: Copyright (c) 2025 M. Azizul Khakim https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-10-09
publication date: 2025-10-09
volume: 7
number: 4
doi: 10.24256/kharaj.v7i4.8032

Omnichannel Strategy, Chatbot Responsiveness, and Same-Day Delivery's Influence on Customer Satisfaction in the Metaverse Commerce Era: A Case Study of Bukalapak and Zalora"
type: item
description: This research aims to examine the influence of omnichannel strategy, chatbot responsiveness, and same-day delivery on customer satisfaction within the context of metaverse commerce. Using a quantitative approach with regression analysis, the study focuses on a case study of two e-commerce platforms, Bukalapak and Zalora. Data was collected through online questionnaires from a sample population of 300 people in Samarinda and its surrounding areas who have used these three services. The analysis method used was a combination of SEM-PLS. The research findings show that all three independent variables—omnichannel strategy, chatbot responsiveness, and same-day delivery—have a significant influence on customer satisfaction. All alternative hypotheses were accepted. Among the three variables, same-day delivery showed the strongest influence, indicating that delivery speed is a crucial factor for customers. Meanwhile, chatbot responsiveness and omnichannel strategy also had a positive influence, although their impact was smaller compared to same-day delivery. The model was able to explain a large portion of the variation in customer satisfaction. The implications of these findings suggest that companies like Bukalapak and Zalora need to prioritize delivery services to improve customer satisfaction. The results of this study can serve as a guide for optimizing omnichannel strategies, chatbots, and logistics. It is also recommended that future research includes additional variables and uses qualitative methods to provide a more comprehensive understanding.
creator: Nurfitriani
creator: umi kulsum
creator: Andrey Putra Susanto
creator: Andi Indrawati
rights: Copyright (c) 2025 Andi Indrawati, Fitri, Umy https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-10-11
publication date: 2025-10-11
volume: 7
number: 4
doi: 10.24256/kharaj.v7i4.8005

An Analysis of the Effectiveness of TikTok Video Content in Increasing Customer Engagement (A Study on Fashion MSMEs in Samarinda)
type: item
description: This study aims to analyze the most effective TikTok content strategies for fashion Micro, Small, and Medium Enterprises (MSMEs) in Samarinda and to determine the influence of content quality on increasing customer engagement. The research employed a mixed-methods approach, with quantitative data obtained through customer surveys and the analysis of over 100 promotional posts (Code A1-A100) during the April 2025 period. Quantitative analysis utilized Descriptive Statistics and Structural Equation Modeling (SEM), with robust model validation (CFI: 0.925; RMSEA: 0.057). The results of the hypothesis testing indicate that TikTok Video Content has a positive and significant influence on the Increase in Customer Engagement (Standardized Coefficient = 0.684, ). The most effective content is dominated by the principles of Entertainment (highest mean ) and Relatability, with an optimal duration of 15 to 30 seconds. The engagement pattern found tends to be higher in passive and value-marking metrics (Likes and Saves) compared to active metrics (Comments and Shares). Format-wise, Video dominates the awareness metric with the highest Views (Post A44 reached 423,000 Views), while the Carousel format excels in the long-term value (Saves)metric (Post A32 recorded 11,249 Saves). The implications of these findings suggest that MSMEs must focus on duplicating the successful formulas of Video for awareness and Carousel for value, while prioritizing clear Call-to-Actions (CTAs) to boost conversion. However, optimal effectiveness is hindered by major factors such as inconsistent content production and difficulty in mastering the rapid changes in TikTok trends.
creator: Eka Yudhyani
creator: Sukirman
rights: Copyright (c) 2025 Eka Yudhyani, Sukirman https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-10-11
publication date: 2025-10-11
volume: 7
number: 4
doi: 10.24256/kharaj.v7i4.8078

Maqashid Shariah-Based Development Strategy of Village-Owned Enterprise (BUMDes) for Sustainable Economic Empowerment in Jambu Village
type: item
description: This study aims to analyze the development strategy of the Village-Owned Enterprise (BUMDes) Jambu in Jambu Village using the maqashid shariah approach as an effort to realize sustainable economic empowerment. The research employs a qualitative approach with in-depth interviews, observation, and documentation study techniques. The findings indicate that the development strategy focuses on optimizing local potential through three main business units: the Savings and Loan Unit, printing services, and the agricultural sector. This approach aligns with the concept of Falah, which integrates material and spiritual well-being. However, its implementation still faces several challenges, including limited production facilities, weak institutional management, low community participation, and suboptimal integration of maqashid shariah values. The principle of hifzh al-mal has been applied through business financing access, but Islamic financial literacy remains limited, while the aspects of hifzh al-nafs and hifzh al-‘aql have not yet been strengthened through systematic training and education
creator: Dio Pranata
creator: Chuzaimah Batubara
rights: Copyright (c) 2025 Dio Pranata, Chuzaimah Batubara https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-10-13
publication date: 2025-10-13
volume: 7
number: 4
doi: 10.24256/kharaj.v7i4.8150

Different Markets, Different Choices: Halal Certified Chicken Consumption Among Muslims in Taiwan and Indonesia
type: item
description: Purpose: This study investigates differences in purchasing decisions for halal-certified chicken between Muslim consumers in Indonesia and Taiwan. It explores the socio-cultural, institutional, psychological, and economic factors shaping consumer choices, while assessing the role of halal literacy and certification. Methods: A qualitative comparative design was applied, using semi-structured interviews with Muslim consumers in both countries. Purposive sampling was conducted in Indonesia, while snowball sampling was employed in Taiwan due to the smaller and dispersed Muslim population. Data were analyzed thematically with NVivo and ATLAS.ti, supported by secondary sources such as halal regulations and community initiatives. Results: Findings reveal that Indonesian consumers often rely on trust-based relationships with Muslim vendors and assume halalness as a cultural default, reducing the urgency of certification. In contrast, Taiwanese consumers emphasize halal logos and certification bodies as primary assurances of Sharia compliance and food safety. Affordability and social familiarity drive Indonesian preferences, while availability, institutional trust, and diaspora support dominate in Taiwan. Implications: The study highlights that halal consumption is influenced not only by religious obligations but also by broader socio-cultural and institutional contexts. Results underscore the need for stronger halal assurance for fresh products in Indonesia and wider distribution of halal-certified foods in Taiwan, offering insights for policymakers and future research on Muslim consumer behavior across different settings.
creator: Poppy Wulandari
creator: Dita Kartika Sari Hasibuan
creator: Putri Sosanti Sembiring
creator: Ade Rasinta Herli Kristiani Purba
creator: Grace Desy Hanatasha Ginting
rights: Copyright (c) 2025 Poppy Wulandari, Dita Kartika Sari Hasibuan, Putri Sosanti Sembiring, Ade Rasinta Herli Kristiani Purba, Grace Desy Hanatasha Ginting https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-10-13
publication date: 2025-10-13
volume: 7
number: 4
doi: 10.24256/kharaj.v7i4.8059

The Economic Impact of Pesantren Haul Traditions on Local MSME Income: Evidence from Gentur Cianjur, Indonesia
type: item
description: This study aims to analyze the effect of pesantren haul traditions on the income growth of local micro, small, and medium enterprises (MSMEs), with a case focus on Pesantren Gentur in Cianjur Regency, Indonesia. The haul tradition is viewed not only as a religious activity but also as a socio-economic phenomenon that has a significant impact on the surrounding community. A quantitative approach with an explanatory design was employed. Primary data were collected through surveys and interviews with 111 MSME actors around Pesantren Gentur and analyzed using Partial Least Squares-Structural Equation Modeling (PLS-SEM) with SmartPLS software. The results reveal that the pesantren haul tradition has a positive and significant effect on MSME income growth, with a path coefficient of β = 0.843, T-statistic = 27.710, and p < 0.001. The structural model explains 71% of the variance in MSME income growth with a substantial effect size (f² = 2.451) and strong predictive relevance (Q² = 0.593). These findings confirm that pesantren haul functions not only as a spiritual event but also as a local economic driver. The implications suggest that better management of haul traditions is essential to optimize economic benefits for MSMEs without diminishing their religious values. Local governments and pesantren managers are expected to synergize in supporting infrastructure, event governance, and MSME empowerment. Future studies are recommended to expand the scope to pesantren in other regions and to integrate variables such as MSME digitalization to enrich the analysis of religious tradition-based economic development.
creator: Diansyah Permana
creator: Luqman Al-Hakim Musthafa
creator: Ceceng Saepulmilah
creator: Mamat Rahmat
creator: Alfa Rohmatin
creator: Andewi Suhartini
rights: Copyright (c) 2025 Diansyah Permana, Luqman Al-Hakim Musthafa, Ceceng Saepulmilah, Mamat Rahmat, Andewi Suhartini, Alfa Rohmatin https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-10-13
publication date: 2025-10-13
volume: 7
number: 4
doi: 10.24256/kharaj.v7i4.8113

The Role of Organizational Culture in Improving Employee Performance through Human Resource Development
type: item
description: The impact of organizational culture on employee performance is crucial in enhancing productivity and work environment within companies. This study explores the influence of organizational culture on employee performance, with human resource development acting as a mediating factor. The research employs a quantitative approach using Partial Least Squares (PLS) analysis, based on survey data collected from 32 employees at CV. Pangan Makmur Irja Sorong. The findings reveal that organizational culture has a positive influence on both employee performance and human resource development. However, despite the positive influence of human resource development on employee performance, this effect was found to be statistically insignificant. Additionally, human resource development was not a significant mediator between organizational culture and employee performance. This research contributes to existing literature by providing insights into the mediating role of human resource development in the context of organizational culture and employee performance in SMEs in Sorong. The practical implication of this study suggests that managers should focus on reinforcing organizational culture and aligning human resource development programs with organizational goals to improve employee performance. Targeted HR development initiatives can be a key factor in supporting overall business objectives and improving company performance.
creator: Digor Mufti
creator: Rizka Cintya Edwar
creator: Akmal Ridwan
creator: Samsinar
rights: Copyright (c) 2025 Digor Mufti, Rizka Cintya Edwar, Akmal Ridwan, Samsinar https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-10-14
publication date: 2025-10-14
volume: 7
number: 4
doi: 10.24256/kharaj.v7i4.8115

Memorable Tourist Experience, Perceived Value, and Storytelling in Elopement Weddings at Tibumana Waterfall
type: item
description: This study investigates the effect of memorable tourist experiences on storytelling behavior in elopement weddings at Tibumana Waterfall, with perceived value examined as a mediating variable. The research aims to test the hypotheses that memorable tourist experiences positively influence storytelling behavior and that perceived value enhances this relationship. A purposive sampling technique was applied to 140 respondents consisting of couples who had conducted elopement weddings at the destination. Data were collected through structured questionnaires and analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with a two-stage approach. The findings reveal that memorable tourist experiences significantly and positively affect storytelling behavior, while perceived value functions as a complementary mediator, strengthening this relationship. These results highlight the importance of designing wedding experiences that maximize perceived value to stimulate post-visit storytelling. The study contributes to the theoretical development of memorable tourist experience research and offers practical implications for destination branding and marketing strategies, particularly in promoting elopement weddings through authentic visitor storytelling.
creator: Ni Made Putri Sherin Natalia
creator: I Putu Utama
creator: Ni Made Eka Mahadewi
rights: Copyright (c) 2025 Ni Made Putri Sherin Natalia, I Putu Utama, Ni Made Eka Mahadewi https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-10-15
publication date: 2025-10-15
volume: 7
number: 4
doi: 10.24256/kharaj.v7i4.8004

Customer Satisfaction as a Mediator: Service Quality, Repurchase Intention, and Loyalty in Five-Star Hotels At Losari Beach
type: item
description: This study aims to analyze the effect of service quality on repurchase intention and customer loyalty, with customer satisfaction as a mediating variable, in five-star hotels located in the Losari Beach area of Makassar. The sampling method employed was purposive sampling, involving 390 customers as respondents. Data were analyzed using the Partial Least Squares Structural Equation Modeling (SEM-PLS) approach. The results indicate that service quality has a positive and significant effect on repurchase intention, customer loyalty, and customer satisfaction. Customer satisfaction significantly influences both repurchase intention and customer loyalty. In addition to the direct effects, customer satisfaction acts as a partial mediator that strengthens the effect of service quality on repurchase intention and customer loyalty. These findings provide theoretical contributions to the development of marketing management studies, particularly in the five-star hotel sector in Indonesia, by emphasizing the strategic role of customer satisfaction in shaping repeat consumption behavior and loyalty. The practical implications of this research suggest that the management of Hotel Aryaduta Makassar and The Rinra Hotel Makassar should prioritize enhancing the dimensions of assurance, responsiveness, and empathy as key strategies to build customer satisfaction and loyalty.
creator: Dhea Ananda Cantika Rahman
creator: Irene Hanna H. Sihombing
creator: Nyoman Gde Dewa Rucika
rights: Copyright (c) 2025 Dhea Ananda Cantika Rahman, Irene Hanna H. Sihombing, Nyoman Gde Dewa Rucika https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-10-15
publication date: 2025-10-15
volume: 7
number: 4
doi: 10.24256/kharaj.v7i4.8044

Government Internal Control as a Moderator of the Effect of Regional Financial Accounting Systems on Accountability
type: item
description: The objective of this study is to examine the effect of the regional financial accounting system on the accountability of regional financial management at the Berau Regional Financial Management Agency (BPKAD), and to assess the moderating role of the government’s internal control system in this relationship. Primary data were obtained from 67 employees of BPKAD Berau through structured questionnaires. Data analysis employed validity and reliability tests, classical assumption tests, simple linear regression, t-tests, the coefficient of determination, and Moderated Regression Analysis (MRA). The findings reveal that the regional financial accounting system has a positive and significant impact on financial management accountability (t = 2.903 > 1.997, p = 0.005 < 0.05). Moreover, the implementation of the government’s internal control system strengthens this relationship, as indicated by a significant moderating effect (p = 0.038 < 0.05). The inclusion of the internal control system increases the explanatory power of the model by 41.1%, underscoring its importance in enhancing accountability within regional financial management.
creator: Siti Munawaroh
creator: Muhammad Bayu
creator: Djupiansyah Ganie
creator: Nakisha Iqfah Alfada
creator: Dawami Buchori
creator: Yohanes Sri Guntur
rights: Copyright (c) 2025 Siti Munawaroh, Muhammad Bayu, Djupiansyah Ganie, Nakisha Iqfah Alfada, Dawami Buchori, Yohanes Sri Guntur https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-10-15
publication date: 2025-10-15
volume: 7
number: 4
doi: 10.24256/kharaj.v7i4.8022

The Effect Of Organizational Culture And Emotional Intelligence On Employee Engagement With Work-Life Balance As A Moderating Variable
type: item
description: This study aims to analyze the influence of organizational culture and emotional intelligence on employee engagement, with work-life balance as a moderating variable. The research method uses a quantitative approach with the Partial Least Squares Structural Equation Modeling (PLS-SEM) technique. Data were obtained through questionnaires distributed to 361 employees in the manufacturing industry in Tangerang City and analyzed using the SmartPLS application. The results show that organizational culture has no significant effect on employee engagement, while emotional intelligence has a positive and significant effect. In addition, work-life balance has a direct positive effect on employee engagement. Moderation tests show that work-life balance weakens the effect of organizational culture on employee engagement, but strengthens the effect of emotional intelligence on employee engagement. This finding presents the novelty that work-life balance can play a more dominant role than organizational culture in increasing employee engagement. The practical implication of this study is the need for companies to emphasize the development of employee emotional intelligence and create adaptive work-life balance policies to strengthen employee engagement. Meanwhile, organizational culture needs to be re-evaluated to align with employee welfare needs. Thus, this research not only enriches theoretical studies on employee engagement but also makes a tangible contribution to human resource management strategies in companies.
creator: Yudi Nur Supriadi
creator: Mikhayanti Sihombing
rights: Copyright (c) 2025 Yudi Nur Supriadi, Mikhayanti Sihombing https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-10-15
publication date: 2025-10-15
volume: 7
number: 4
doi: 10.24256/kharaj.v7i4.8079

The Role of Influencer Marketing, Online Customer Reviews, and Brand Image in Forming purchase Decisions for Daviena Skincare on TikTok
type: item
description: This study is directed to examine the influence of modern marketing factors, which include influencer marketing strategies, online reviews, and brand image in the consumer decision-making process on the purchase of Daviena Skincare products through the social media platform TikTok. This study uses survey methods in a quantitative approach. The research subjects involved as many as 130 respondents who had experience buying Daviena products, so it was considered relevant to be used as a research sample through TikTok with purposive sampling techniques. The research data was obtained through the distribution of questionnaires and analyzed using the Partial Least Square (PLS) approach. The results of the study indicate that influencer marketing, online customer reviews, and brand image have a positive influence on purchasing decisions. This fact shows how essential it is to implement a digital marketing strategy that focuses on the use of social media as the main means of reaching consumers that involves collaboration with influencers and the use of consumer reviews, as well as a strong brand image that can improve consumer purchase decisions.
creator: Rofi’atul Fadhiilah Rofi
creator: sugeng purwanto
rights: Copyright (c) 2025 Rofi’atul Fadhiilah Rofi, sugeng purwanto https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-10-15
publication date: 2025-10-15
volume: 7
number: 4
doi: 10.24256/kharaj.v7i4.7938

The Effect of Shopee’s Twin Date Campaign on Impulsive Buying: The Mediating Role of FOMO and Moderating Self-Control
type: item
description: This study aims to examine the effect of Shopee's Twin Date Campaign on impulsive buying, focusing on the mediating role of fear of missing out and the moderating role of self-control. This study uses four theories, namely Elaboration Likelihood Model Theory, Social Comparison Theory, Ego Depletion Theory, and Cognitive Emotional Theory, involving 384 respondents, according to Lemeshow's formula. The criteria for respondents were active users of Shopee and social media in Indonesia during the Shopee Twin Date Campaign. The method used in this study was Partial Least Squares Structural Equation Modeling (PLS-SEM) with the assistance of SmartPLS Version 4 software. Based on the findings, the Shopee Twin Date Campaign significantly and positively influenced Impulsive Buying alongside Fear of Missing Out. It further emerged that Fear of Missing Out mediates the Shopee Twin Date Campaign and Impulsive Buying relationship, while Self-control also emerged as a significant moderator.. These findings support to the development of digital marketing communication with a focus on psychological mechanisms in driving consumer behavior. In addition, this study can also be a reference for e-commerce industry developers and policymakers to design more responsible campaigns that take consumer literacy into consideration.
creator: Yusrilzal Rokhim
creator: Yoma Bagus Pamungkas
creator: Edi Nurwahyu Julianto
rights: Copyright (c) 2025 Yusrilzal Rokhim, Yoma Bagus Pamungkas https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-10-16
publication date: 2025-10-16
volume: 7
number: 4
doi: 10.24256/kharaj.v7i4.8095

The Effect of Marketing Mix on Sales Volume at UD. Design Kencono
type: item
description: Indonesia's economic growth is significantly influenced by small and medium industries (SMEs). In addition to creating jobs, SMEs encourage economic expansion in various regions, including rural areas. The purpose of this study was to analyze the influence of the marketing mix consisting of products, prices, locations, and promotions on sales volume in UD. Design Kencono Ponorogo. A type of associative research using a quantitative approach was used in this study. The population and sample are UD employees. Plan a Kencono of 50 people. The saturated sampling technique was used in this study because the population was less than 100. The type of data used is primary data, using data collection techniques through the distribution of questionnaires to UD employees. Design Kencono Ponorogo. Using multiple linear analysis techniques through SPSS version 26, to determine the influence of Marketing Mix indicators (Products, Prices, Locations, Promotions) on Sales Volume in UD. Design Kencono. The results of the F test study show that, where the Marketing Mix indicators in the form of Products (X1), Price (X2), Location (X3), and Promotion (X4) together have a significant effect on Sales Volume (Y). The results of the study in the T test, only Products (X1) and Price (X2) had a partial significant effect on Sales Volume (Y), while for Location (X3) and Promotion (X4) there was no partial significant effect on Sales Volume (Y). The results of the determination test showed that the Product, Price, Location, and Promotion variables had the ability of 50.9% to explain the Sales Volume variable, while other variables that were not included in this study accounted for the remaining 49.1%.
creator: Marshyanda Putri Nurhidayah
creator: Ety Dwi Susanti
rights: Copyright (c) 2025 Marshyanda Putri Nurhidayah, Ety Dwi Susanti https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-10-18
publication date: 2025-10-18
volume: 7
number: 4
doi: 10.24256/kharaj.v7i4.7984

Islamic Social Enterprise at MSMEs in Makassar City: The Relationship Between Islamic Financial Literacy and Social Networks with Product Innovation as Moderating Variables
type: item
description: This study aims to analyze the influence of Islamic financial literacy and social networks on Islamic social enterprises in MSEs in Makassar City, with product innovation as a moderating variable. The research questions address the extent to which Islamic financial literacy and social networks contribute to improving Islamic social enterprise practices, and whether product innovation can strengthen this relationship. The research method used was a quantitative approach with Structural Equation Modeling (SEM-PLS) analysis techniques. Data were collected through questionnaires distributed to 131 respondents, Sharia MSEs, in Makassar City. Validity and reliability tests, as well as hypothesis testing, were conducted to obtain comprehensive results. The results of the study indicate that Islamic Financial Literacy has a positive and significant effect on Islamic Social Enterprise, while Social Networks have no significant effect. Product Innovation is proven to have a significant direct effect on Islamic Social Enterprise, but does not moderate the relationship between Islamic Financial Literacy and Social Networks on Islamic Social Enterprise. This confirms that Islamic financial literacy is a key factor in strengthening Islamic Social Enterprise, while social networks will only provide benefits if they are built on sharia principles. The implication of this research is the need to improve Islamic financial literacy as the primary foundation for MSEs in building sustainable Islamic Social Enterprises. Social networks need to be strengthened with spiritual values and Islamic collaborative principles to better support social missions. Meanwhile, product innovation should be directed toward Sharia-based social innovations to better align with the goals of Islamic Social Enterprises.
creator: Helda Rostiani
creator: Amiruddin K
creator: Rika Dwi Ayu Parmitasari
rights: Copyright (c) 2025 Helda Rostiani, Amiruddin K, Rika Dwi Ayu Parmitasari https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-10-22
publication date: 2025-10-22
volume: 7
number: 4
doi: 10.24256/kharaj.v7i4.8118

Development of the Fisheries Economic Sector in the Sula Islands Regency
type: item
description: This study aims to analyze the potential, competitive advantages, development prospects, and specialization of commodities in the capture fisheries sub-sector in the Sula Islands Regency. Method: This study uses a descriptive quantitative method by analyzing secondary data from the Sula Islands Regency and North Maluku Province Statistics Agency, as well as primary data obtained through interviews. The data analyzed covers the period 2018-2023. The analyses used include LQ, DLQ, Combined LQ and DLQ Analysis, IS, Shift-Share, and Klassen Typology. The results of the analysis show that skipjack tuna, tuna, and other fish are base commodities, meaning they are able to serve local needs and be exported outside the region. However, from a future prospects perspective (DLQ), only other fish are classified as potential commodities, while skipjack tuna and tuna are categorized as unpromising, indicating a slowdown in comparative growth rates.The combined analysis of LQ and DLQ places Other Fish in Type I (Basic, Prospective), while Skipjack and Tuna are in Type III (Basic, Not Prospective). In terms of specialization, only Other Fish and Skipjack have a high level of specialization for development. Shift-Share analysis shows that Skipjack, Tongkol, and Other Fish have competitiveness (positive Differential Shift), but Skipjack and Tuna experience slow proportional growth (negative Proportional Shift). Klassen's typology classifies Skipjack, Tongkol, and Tuna as Advanced and Fast-Growing Sectors (high contribution and high comparative growth), while Other Fish is classified as a Fast-Developing Sector (low contribution but high comparative growth
creator: Musdar Muhammad
creator: Bahrun Talib
creator: Muhdar Muba
rights: Copyright (c) 2025 musdar muhammad, Bahrun Talib, Muhdar Muba https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-10-28
publication date: 2025-10-28
volume: 7
number: 4
doi: 10.24256/kharaj.v7i4.8265

The Effect Of Digital Transformation And Knowledge Sharing On Employee Performance By Mediating Organizational Commitment At The Land Office In East Nusa Tenggara Province
type: item
description: Digital transformation has become an urgent necessity for modern organizations, including higher education institutions, to enhance employee performance in the face of increasingly competitive work environments. This process relies not only on the adoption of technology but also on the ability of individuals to effectively engage in knowledge sharing. This study aims to analyze the effect of digital transformation and knowledge sharing on employee performance, with organizational commitment as a mediating variable. A quantitative approach was employed, using Partial Least Square-Structural Equation Modeling (PLS-SEM) on a sample of employees within a university setting. The results indicate that digital transformation has a significant positive effect on employee performance, both directly and indirectly through organizational commitment. Knowledge sharing was also found to play a crucial role in improving performance, with organizational commitment serving as a mediator that strengthens this relationship.
creator: Novan Triswandana
creator: Sarwo Edy Handoyo
creator: Ikhwan HS
rights: Copyright (c) 2025 Novan Triswandana, Sarwo Edy Handoyo, Ikhwan HS https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-10-29
publication date: 2025-10-29
volume: 7
number: 4
doi: 10.24256/kharaj.v7i4.7873

Performance of Village-Owned Enterprises in East Lombok Regency Using the Structural Equation Modelling (SEM) Approach
type: item
description: To alleviate poverty and reduce economic inequality, one of the government's strategic steps is to establish Village-Owned Enterprises (BUMDes) in each village and maximize the use of village funds. BUMDes are expected to become a driving force for the local economy by managing the village's potential resources. Although designed as a strategic program for village development and empowerment, in practice, many BUMDes face difficult situations and do not deliver optimal results. The main problems faced by BUMDes in East Lombok Regency include unprofessional management, limited human resources, and minimal training and technical guidance. The objectives of this study are: 1) To determine the factors that influence the performance of Village-Owned Enterprises (BUMDes) and 2) To determine the direct, indirect, and total influence of indicators on the performance of Village-Owned Enterprises in East Lombok Regency. The method used is descriptive quantitative analysis. The determination of sample locations was determined purposively as much as 50 percent of the number of BUMDes in East Lombok Regency or as many as 120 BUMDes units taken by cluster random sampling method. Data analysis used the Structural Equation Model (SEM) PLS version 4.0. The results of the study show (1) The factors that have a very large effect on the performance of Bumdes in East Lombok Regency are leadership and governance. While government support and human resource management have a very small effect on Bumdes performance. (2.) The factors that directly influence Bumdes performance are government support, human resource management and governance. While leadership does not have a significant direct effect on Bumdes performance. (3) The factors that indirectly influence Bumdes performance mediated by governance are government support and leadership. While human resource management mediated by governance does not have a significant effect on Bumdes performance. Furthermore, the total influence on Bu…
creator: Sahrul Ihsan
creator: Muhamad Sarlan
rights: Copyright (c) 2025 Sahrul Ihsan, Muhamad Sarlan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-10-31
publication date: 2025-10-31
volume: 7
number: 4
doi: 10.24256/kharaj.v7i4.8269

The Effectiveness of Rewards, Punishments, And Work Motivation on Employee Performance at Bank Mitra Syari'ah Gresik Regional Office
type: item
description: In the midst of an increasingly competitive business environment, employee performance is a vital factor in achieving organizational goals. The performance of Bank Mitra Syariah employees has shown a decline over the past three years, prompting the implementation of an annual reward system alongside penalties such as salary deductions and performance evaluations. This study aims to examine the influence of rewards, punishments, and work motivation on employee performance at the Gresik Regional Office of Bank Mitra Syariah. Using a quantitative associative approach with a saturated sampling method, the research involved 65 employees as respondents. Data were collected through questionnaires and analyzed with multiple regression using SPSS version 29.0.2.0. The independent variables consist of Reward (X1), Punishment (X2), and Work Motivation (X3), while Employee Performance (Y) serves as the dependent variable. The findings are expected to contribute both theoretically, by enriching the human resource management literature in the Islamic banking context, and practically, by providing managerial insights for designing effective policies related to reward, punishment, and motivation systems in line with Sharia principles.
creator: Maflakhah Ismiati
creator: Wiwik Saidatur Rolianah
rights: Copyright (c) 2025 Maflakhah Ismiati, Wiwik Saidatur Rolianah https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-11-03
publication date: 2025-11-03
volume: 7
number: 4
doi: 10.24256/kharaj.v7i4.7970

The Influence of Work Environment And Individual Characteristics on Employee Performance Through an Integrative Approach
type: item
description: This study aims to analyze the influence of the work environment and individual characteristics on the performance of production employees at PT. Jenggong Mulya Jaya Sentosa, Gresik. Using a quantitative approach, the entire population of 29 production employees was sampled using a saturated sampling technique. Information was gathered through a Likert-scale survey and examined using multiple regression analysis in SPSS version 27. 00. Validity and reliability test results indicate that all research instruments are valid and reliable. The classical assumptions (normality, multicollinearity, and heteroscedasticity) were also met, indicating a good regression model. A partial t-test revealed that the work environment (X2) had a significant partial effect on employee performance (Y), with a Sig. value of 0.045. However, human relations (X1) did not show a significant partial effect on employee performance (Y), with a Sig. value of 0.659. Furthermore, the simultaneous test (F test) shows that together, the work environment and human relations do not have a significant influence on employee performance (F count = 2.319 < F table and Sig. = 0.119 > 0.05). Finally, The outcome of the coefficient of determination assessment (Adjusted R Square) of 0. 089 shows that the two independent variables can account for only 8. 9% of the differences in employee performance, while the other 91. 1% is attributed to additional factors not included in the research model. This study concludes that although the work environment is individually important, further exploration is needed on other factors that influence employee performance at PT. Jenggong Mulya Jaya Sentosa to achieve optimal production results.
creator: Muhammad Nur Fahmi Salim
creator: Wiwik Saidatur Rolianah
rights: Copyright (c) 2025 Muhammad Nur Fahmi Salim, Wiwik Saidatur Rolianah https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-11-03
publication date: 2025-11-03
volume: 7
number: 4
doi: 10.24256/kharaj.v7i4.7985

Risk Appetite and Digital Financial Skills Toward Investment Intention: The Mediating Role of Financial Literacy
type: item
description: The rapid advancement of digital technology has transformed financial behavior, particularly among Generation Z, who are increasingly exposed to investment opportunities through digital platforms. However, their readiness to invest is often constrained by limited financial literacy, leading to impulsive or poorly informed investment decisions. This study addresses the problem of how risk appetite and digital financial skills influence Generation Z’s investment intention, with financial literacy acting as a mediating variable. The objective of this research is to analyze both the direct and indirect effects of psychological and digital factors on investment intention within the framework of the Theory of Planned Behavior. A quantitative approach with a causal-comparative design was employed, using purposive sampling to collect primary data from 160 Generation Z respondents in Malang City through a structured Likert-scale questionnaire. The data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 3.0, which enabled the evaluation of measurement reliability, validity, and structural relationships. The results show that risk appetite, digital financial skills, and financial literacy each have a positive and significant effect on investment intention. Furthermore, financial literacy was found to significantly mediate the influence of both risk appetite and digital financial skills on investment intention. These findings highlight the critical role of financial literacy in transforming psychological willingness and digital competencies into informed investment behavior. The study contributes to the literature on financial behavior and provides practical insights for enhancing financial education strategies, particularly in strengthening sharia-based investment participation.
creator: Nadia Amelia Pratiya Sari
creator: Dewi Diah Fakhriyyah
creator: Dwiyani Sudaryanti
rights: Copyright (c) 2025 Nadia Amelia Pratiya Sari, Dewi Diah Fakhriyyah, Dwiyani Sudaryanti https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-11-03
publication date: 2025-11-03
volume: 7
number: 4
doi: 10.24256/kharaj.v7i4.8063

The Influence of Environment, Social and Governance (ESG) on Financial Performance: The Role of Ownership Structure as a Moderating Variable
type: item
description: The purpose of this study is to examine the influence of ESG on corporate financial performance, moderated by ownership structure, in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2020-2023 period. This study used secondary data in the form of annual reports and corporate sustainability reports. The study sampled 65 companies, and the analysis technique used was moderated regression analysis (MRA). The data analysis results indicate that ESG has no effect on corporate financial performance, and institutional ownership strengthens the influence of ESG on financial performance.
creator: Christina Sososutiksno
creator: Jabida Latuamury
creator: Kathleen Asyera Risakotta
creator: Shella Gilby Sapulette
creator: Rita J.D. Atawarman
rights: Copyright (c) 2025 Christina Sososutiksno, Jabida Latuamury, Kathleen Asyera Risakotta, Shella Gilby Sapulette, Rita J.D. Atawarman https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-11-03
publication date: 2025-11-03
volume: 7
number: 4
doi: 10.24256/kharaj.v7i4.8190

The Effect Of Green Accounting And Green Banking On Company Value With GCG as A Moderating Variable (Empirical Study on Banking Companies for the Period 2021-2023)
type: item
description: This study aims to analyze the influence of Green Accounting and Green Banking on Company Value, with Good Corporate Governance (GCG) as a moderating variable, in banking companies listed on the Indonesia Stock Exchange (IDX) for the 2021–2023 period. This research is motivated by the increasing attention to sustainability practices in the financial sector and the need to ensure that environmentally friendly policies can provide added economic value to companies. The research method used is a quantitative approach with moderated regression analysis. Secondary data were obtained from annual reports and banking sustainability reports during the study period. The results show that Green Accounting has a positive and significant effect on Company Value. Conversely, Green Banking has a positive but insignificant effect on Company Value. Furthermore, the moderating role of GCG on the relationship between Green Accounting and Company Value is proven to be positive but insignificant. Meanwhile, GCG significantly moderates the relationship between Green Banking and Company Value, but with a negative direction. This study emphasizes the importance of integrating sustainability policies and corporate governance so that positive signals sent through environmentally friendly practices can be translated into increased company value.
creator: Franco Benony Limba
creator: Theresia Febiengry Sitanala
creator: Adonia Anita Batkunde
creator: Dewi Nidia Soepriadi
creator: Alfrin Ernest Marthin Usmany
rights: Copyright (c) 2025 Franco Benony Limba, Theresia Febiengry Sitanala, Adonia Anita Batkunde, Nidia Soepriadi, Alfrin Ernest Marthin Usmany https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-11-04
publication date: 2025-11-04
volume: 7
number: 4
doi: 10.24256/kharaj.v7i4.8192

Analysis of Cost Realization Based on Budget as a Control Tool at CV. Achazia Tigris
type: item
description: This study aims to analyze and determine the cost budget and its realization as a cost control tool at CV Achazia Tigris. Using quantitative descriptive method with a research approach used to describe something factually and accurately using numerical data by comparing the budget and cost realization using analysis of variance as a tool to determine the difference between budget and cost realization and using documentation techniques by analyzing company documents such as project cost budget plans. The results of the analysis of CV. Achazia Tigris in implementing this project, preparing a project cost budget as a form of project cost planning without knowing the unexpected risks that occur during the implementation of the new classroom construction project. This states that the cost budget function has not functioned properly as a control tool because there are still unfavorable differences (unfavorable) for the company. This research is important to analyze unexpected risks that occur to minimize losses that may occur so that no losses occur in the implementation of the next project.
creator: Ichin Rante Allo
creator: Agustinus Mantong
creator: Yohanis Lotong Ta’dung
rights: Copyright (c) 2025 Ichin Rante Allo, Agustinus Mantong, Yohanis Lotong Ta’dung https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-11-04
publication date: 2025-11-04
volume: 7
number: 4
doi: 10.24256/kharaj.v7i4.7781

Analysis Of The Impact Of Digital Era Developments On The Needs For Frontliners In Indonesian Sharia Banks Branch Office of Padang Bulan
type: item
description: This study aims to analyze the impact of digital banking transformation on the demand for frontliners at Bank Syariah Indonesia (BSI) KCP Padang Bulan using a mixed methods approach. Quantitatively, data were collected through questionnaires from 112 respondents and analyzed using descriptive statistics, Pearson correlation, and simple linear regression in SPSS 20.0. Qualitatively, a Systematic Literature Review (SLR) was conducted on relevant studies from 2018–2024 to identify trends and patterns in the shift of frontliner roles. The results show that digital banking significantly affects the demand for frontliners, with a coefficient of determination (R²) of 23.4% and a positive regression coefficient (B = 0.218). While digitalization reduces routine transactional tasks typically handled by frontliners, it simultaneously redefine their roles into more strategic, consultative, and digital-support functions. The findings indicate that frontliners are still needed, but with new competencies, especially in digital literacy and customer engagement. This implies that Islamic banking institutions must reorient their human resource strategies to sustain relevance in the digital era
creator: Dhea Ananda Saskia
creator: Fauzi Arif Lubis
creator: Tri Inda Fadhila Rahma
rights: Copyright (c) 2025 Dhea Ananda Saskia, Fauzi Arif Lubis, Tri Inda Fadhila Rahma https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-10-05
publication date: 2025-10-05
volume: 7
number: 4
doi: 10.24256/kharaj.v7i4.8081

The Effect of Good Corporate Governance, Corporate Social Responsibility, Liquidity, and Leverage on Financial Performance through Earnings Management Mediation
type: item
description: This study aims to examine the effects of Good Corporate Governance (GCG), Corporate Social Responsibility (CSR), Liquidity, and Leverage on financial performance, with Earnings Management acting as a mediating variable. The research is based on data from publicly listed non-financial State-Owned Enterprises (SOEs) in Indonesia from 2020 to 2022. The hypotheses proposed include the direct effects of GCG, CSR, Liquidity, and Leverage on financial performance, as well as their influence through Earnings Management. Data were collected from annual financial reports available on the Indonesia Stock Exchange (IDX) website, and the analysis was conducted using the Partial Least Squares (PLS) method. The results show that Liquidity has a significant positive effect on financial performance, while GCG, CSR, and Leverage do not show significant direct or indirect effects. Earnings Management was found not to mediate the relationship between the variables and financial performance. These findings imply that while Liquidity plays a critical role in enhancing financial performance, the influence of GCG, CSR, and Leverage, as well as the role of Earnings Management, remains limited in the context of Indonesian SOEs. Future research could explore other mediating variables or focus on different industries or regions to further investigate these relationships.
creator: Ilham Jiensa Wijaya
creator: Fatchan Achyani
creator: Banu Witono
rights: Copyright (c) 2025 Ilham Jiensa Wijaya, Fatchan Achyani, Banu Witono https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-11-04
publication date: 2025-11-04
volume: 7
number: 4
doi: 10.24256/kharaj.v7i4.8178

https://ejournal.iainpalopo.ac.id/index.php/alkharaj/article/view/8287
type: item
title: THE The Influence of Workload, Employee Compensation, And Employee Competence on Employee Performance at The Simpang Tiga Redelong District Court And The Simpang Tiga Redelong Syar’iyah Court, Bener Meriah Regency, Aceh Province
description: This study aims to analyze the effect of workload, employee compensation, and employee competence on employee performance at the District Court of Simpang Tiga Redelong and the Syar’iyah Court of Simpang Tiga Redelong, Bener Meriah Regency, Aceh Province. The number of research samples was determined using the Slovin formula, resulting in 53 respondents from the total population of employees. The research method applied a quantitative approach with multiple regression analysis conducted through SPSS version 16.0. Descriptive analysis revealed that the workload variable was categorized as low, while employee compensation, employee competence, and employee performance were categorized as good. The simultaneous test (F-test) produced an F-value = 9.546 with a significance level of 0.000 < 0.05, indicating that workload, employee compensation, and employee competence collectively have a significant effect on employee performance. However, the partial test (t-test) showed varying contributions of each variable. The workload variable (BK) obtained a t-value of -0.953 with sig. 0.345 (> 0.05), meaning it had no significant effect on performance. The employee compensation variable (KSP) had a positive and significant effect with a t-value of 2.436 and sig. 0.019 (< 0.05). Meanwhile, the employee competence variable (KMP) showed a positive but not significant effect with a t-value of 1.679 and sig. 0.100 (> 0.05). Based on these findings, it is suggested that institutions should pay greater attention to balanced workload distribution, strengthen a fair and performance-oriented compensation system, and continuously foster employee competence development to enhance the long-term performance of judicial institutions.
creator: Dedi Alnando
creator: Kosasih
creator: Vip Paramarta
rights: Copyright (c) 2025 Dedi Alnando, Kosasih, Vip Paramarta https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-11-04
publication date: 2025-11-04
volume: 7
number: 4
doi: 10.24256/kharaj.v7i4.8287

Religiosity as a Moderator in the Relationship between Lifestyle, Digital Promotion, and Impulsive Buying of Generation Z Muslims in Palopo City: A Sharia Economic Perspective
type: item
description: This study aims to analyze the influence of lifestyle and digital promotions on impulsive buying behavior among Generation Z Muslims in Palopo City, with religiosity as a moderating variable. This study uses a quantitative research type with an explanatory approach. Data were obtained by distributing questionnaires to 115 Generation Z Muslim respondents in Palopo City selected using a purposive sampling technique. Data analysis was conducted using SmartPLS software version 4.11.4 through the Partial Least Square (PLS) method to test validity, reliability, structural model, and research hypotheses. The results showed that each lifestyle and digital promotion variable had a positive and significant effect on impulsive buying. However, religiosity was not proven to moderate the influence of lifestyle or digital promotions on impulsive buying. This finding indicates a gap between the level of understanding of religiosity and consumption practices that still tend to be impulsive. Theoretically, this study strengthens the Stimulus–Organism–Response (SOR) study, while practically emphasizes the importance of financial literacy and digital literacy so that Generation Z can manage consumption behavior in accordance with the principles of simplicity in Islam. Kata Kunci: gaya hidup, promosi digital, impulsive buying, religiusitas, Generasi Z
creator: Jesika Saputri
creator: Sudirman
creator: Idris Parakkasi
creator: Syaharuddin
creator: Sumarlin
rights: Copyright (c) 2025 Jesika Saputri, Sudirman, Idris Parakkasi, Syaharuddin, Sumarlin https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-11-04
publication date: 2025-11-04
volume: 7
number: 4
doi: 10.24256/kharaj.v7i4.8205

Strengthening Fraud Prevention in Islamic Banks: The Roles of Islamic Corporate Governance, Sharia Compliance, and Internal Control
type: item
description: This study aims to examine the influence of Islamic Corporate Governance (ICG) and Sharia Compliance on fraud prevention with Internal Control as a moderating variable in Islamic Commercial Banks in Indonesia for the period 2016 to 2024. This study uses a quantitative approach with 90 observations from 10 banks selected through a purposive sampling method. Sharia Compliance is measured using two proxies, namely the Islamic Income Ratio (IsIR) and the Profit Sharing Ratio (PSR). Data were obtained from annual reports, financial statements, and Good Corporate Governance (GCG) reports, then analyzed by Moderated Regression Analysis (MRA) using E Views 12 software. The results show that ICG has a negative but insignificant effect on fraud prevention, IsIR has a significant positive effect, and PSR has a significant negative effect. The moderating role of Internal Control produces varying findings, namely insignificant in the relationship between ICG and fraud, significant negative in the relationship between IsIR and fraud, and significant positive in the relationship between PSR and fraud. The novelty of this research lies in its comprehensive approach, integrating governance, sharia compliance, and internal control into the analysis of fraud prevention in Islamic banking. The results provide theoretical contributions to the literature on sharia governance and provide practical input for Islamic banking in strengthening transparency, accountability, and risk management.
creator: Andi Mutmainnah
creator: Amiruddin
creator: Sudirman
creator: Syaharuddin
creator: Sumarlin
rights: Copyright (c) 2025 Andi Mutmainnah, Amiruddin, Sudirman, Syaharuddin, Sumarlin https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-11-04
publication date: 2025-11-04
volume: 7
number: 4
doi: 10.24256/kharaj.v7i4.8202

Total Quality Management (Tqm) Analysis Of Zakat At The Muhammadiyah Zakat, Infak, And Shadaqah Institution (Lazismu) In West Java Region, 2021 Period
type: item
description: This study aims to analyze the implementation of Total Quality Management (TQM) in zakat management at the Muhammadiyah Zakat, Infaq, and Alms Institution (LAZISMU) in West Java, and its implications for improving service quality, muzakki trust, and the effectiveness of zakat fund utilization. The approach used is descriptive-qualitative with phenomenological analysis of primary and secondary data through documentation, observation, and interviews. The results show that the implementation of TQM at LAZISMU West Java includes three main aspects: strengthening the organizational management system, increasing the competence of amil resources, and digital-based service innovation. The principles of continuous improvement, customer focus, and employee involvement are applied contextually within the framework of sharia values, resulting in institutional governance that is accountable, professional, and oriented towards the welfare of the community. In addition, the implementation of TQM integrated with maqāṣid al-syarī'ah strengthens the social function of zakat as an instrument of economic justice and community empowerment. This integration places the spiritual and moral dimensions as part of the institution's quality system, so that zakat management not only produces organizational efficiency, but also contributes significantly to the objectives of sharia in safeguarding wealth (ḥifẓ al-māl), soul (ḥifẓ al-nafs), and reason (ḥifẓ al-'aql). This study confirms that TQM in zakat institutions can be a sustainable Islamic quality management model to strengthen public trust and the socio-economic effectiveness of Islamic philanthropic institutions in Indonesia
creator: Abdul Haris Suhadak
creator: M. Sulaeman Jajuli
rights: Copyright (c) 2025 Abdul Haris Suhadak, M. Sulaeman Jajuli https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-11-04
publication date: 2025-11-04
volume: 7
number: 4
doi: 10.24256/kharaj.v7i4.8199

The Effect of Job Quality And Competence on The Performance of The Quality Control Department Through Supervision
type: item
description: This study aims to analyse the effect of work quality and competence on the performance of the Quality Control department in construction manufacturing companies, with supervision as an intervening variable. The background of this study stems from the important role of Quality Control in maintaining product quality, where factors such as work quality, employee competence, and the effectiveness of supervision are believed to contribute directly or indirectly to performance. The research method used a quantitative approach with path analysis techniques. Data were obtained through the distribution of questionnaires to employees working in the Quality Control department. The variables measured included job quality (X1), competence (X2), supervision (Y), and performance (Z). The results of the study indicate that work quality and competence have a positive and significant effect on supervision. In addition, both work quality and competence have a direct effect on employee performance. Supervision has the most dominant effect on performance, while also acting as a mediating variable that strengthens the effect of work quality and competence on performance. Thus, improving work quality and employee competence will have a more optimal effect on performance if supported by effective supervision. The implications of this study emphasise the importance of companies developing the technical and professional skills of Quality Control employees, strengthening their monitoring systems, and integrating both to achieve sustainable optimal performance.
creator: Rizal Juniar Rizqi
creator: Vip Paramarta
creator: Farida Yuliaty
rights: Copyright (c) 2025 Rizal Juniar Rizqi, Vip Paramarta, Farida Yuliaty https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-11-04
publication date: 2025-11-04
volume: 7
number: 4
doi: 10.24256/kharaj.v7i4.8234

The Influence Of Self Reward And Self Healing On The Consumption Behavior Of Career Women In Parepare City With Religiosity As A Moderating Variable
type: item
description: This study was motivated by the increasing complexity of career women's consumption behavior. This behavior is influenced not only by basic needs, but also by psychological factors such as self-reward and self-healing. Religiosity is seen as a moderating variable that can control consumption behavior, especially in the context of a religious society in Parepare City. The purpose of this study is to analyze the influence of self-reward and self-healing on the consumption behavior of career women in Parepare City with religiosity as a moderating variable. The method used is a quantitative approach with a survey design. The sample was obtained through purposive sampling of 100 career women aged 18–50 years in Parepare City. The research instrument was a Likert questionnaire, while data analysis was performed using SmartPLS through validity and reliability tests, T-tests, determination coefficients, and path analysis. The results showed that self-reward and self-healing had a significant positive effect on consumption behavior. Religiosity also had a significant effect and was proven to moderate the influence of these two psychological factors. These findings contribute to consumer behavior science and provide practical benefits for career women in managing balanced consumption.
creator: Muh Yusuf Munir
creator: Arwin
creator: Muzdalifah Muhammadun
creator: A. Rio Makkulau Wahyu
creator: Umaima
creator: Dian Resky Pangestu
rights: Copyright (c) 2025 Muh Yusuf Munir, Arwin, Umaima, Dian Resky Pangestu https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-11-04
publication date: 2025-11-04
volume: 7
number: 4
doi: 10.24256/kharaj.v7i4.8105

Optimization of Strategy Implementation of Financial Governance in an Effort To Improve The Quality of Financial Reporting in The People's Consultative Assembly (MPR - RI)
type: item
description: The People's Consultative Assembly (MPR) is a strategic high-state institution with constitutional functions that support accountable financial governance (Law of the Republic of Indonesia, 2003). Good financial governance in government institutions has become increasingly crucial, and the quality of financial reporting in the MPR-RI is often linked to the enhancement of public trust in the management of government finances. This research aims to evaluate the presentation of financial statements at the People's Consultative Assembly by analyzing financial governance, evaluating the presentation of financial statements, identifying what obstacles are faced in financial governance, and formulating optimal strategies that need to be implemented in good financial governance. The data in the present research was processed and scrutinized employing qualitative methods and strategy formulation with SWOT analysis. There are some conclusions obtained that the financial report of MPR-RI is currently in a good position, with a WTP status obtained from BPK. The results of the SWOT analysis in the context of MPR RI's financial governance are located in Quadrant 2, with a SW value of 0.03 and an OT value of -0.04. This result leads to a recommended strategy of diversification or defensive strength, which means that the MPR RI has good internal strength in financial management, but faces external threats (such as public pressure, changes in regulations, budget constraints, or national political dynamics). Some of the resulting recommendations are strengthen the security of data and financial application systems (SAKTI) using encryption and role-based authorization to prevent access breaches, utilize the advantages of internal oversight (Inspectorate and SPIP) to ensure consistent implementation of regulations across units, leverage external audits by the BPK to anticipate reporting discrepancies and encourage compliance with timelines, develop SOPs and cross-unit coordination prot…
creator: Rina Anugrahaeni
creator: Azhar Affandi
creator: Ellen Rusliati
rights: Copyright (c) 2025 Rina Anugrahaeni, Azhar Affandi, Ellen Rusliati https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-11-04
publication date: 2025-11-04
volume: 7
number: 4
doi: 10.24256/kharaj.v7i4.8000

Interest In Visiting Muslim Tourists In The Regency Mamasa: Muslim Friendly Tourism, Tourism Promotion and Religiosity
type: item
description: This study aims to analyze the influence of Muslim-Friendly Tourism and Tourism Promotion on Muslim tourists' interest in visiting Mamasa Regency, and to examine the role of religiosity as a moderating variable. The research method uses a quantitative approach with an associative research type. Data were obtained through distributing questionnaires to Muslim tourists and analyzed using Structural Equation Modeling (SEM) based on Partial Least Square (PLS). The results show that Muslim-Friendly Tourism and Tourism Promotion have a positive and significant effect on Muslim tourists' interest in visiting, while religiosity strengthens this relationship. The implications of this study emphasize the importance of improving halal facilities, optimizing digital tourism promotion, and integrating religious values ​​into destination development strategies so that Mamasa can develop as a Muslim-friendly tourist destination in West Sulawesi.
creator: Nurwahida
creator: Rika Dwi Ayu Parmitasari
creator: Saiful Muchlis
rights: Copyright (c) 2025 Nurwahida, Rika Dwi Ayu Parmitasari, Saiful Muchlis https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-11-04
publication date: 2025-11-04
volume: 7
number: 4
doi: 10.24256/kharaj.v7i4.8201

Analysis of the Influence of Per Capita Income and Regional Expenditure on the Reduction of Stunting Rates in Maluku Province (2016 – 2024 Period)
type: item
description: Stunting has received serious attention from the government due to its numerous influencing factors and implications for people's lives and socioeconomic conditions. This study aims to determine the influence of per capita income and regional spending on reducing stunting rates in Maluku Province. To this end, secondary data published by government agencies was collected. The data was then analyzed using multiple linear regression statistical tools. The results of the study show that per capita income has a negative and significant effect on reducing stunting rates in Maluku Province, while regional spending has a positive, although not significant, effect
creator: Terezia V. Pattimahu
creator: Izaac Tonny Matitaputty
creator: Maryam Sangadji
creator: Muhammad Ridwal Assel
rights: Copyright (c) 2025 Terezia V. Pattimahu, Izaac Tonny Matitaputty, Maryam Sangadji, Muhammad Ridwal Assel https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-11-04
publication date: 2025-11-04
volume: 7
number: 4
doi: 10.24256/kharaj.v7i4.8233

Factors Affecting Regional Fiscal Capacity In Ambon City
type: item
description: This study aims to analyze the factors that influence Regional Fiscal Capacity (KFD) in Ambon City. The study used secondary time series data for 10 years (2014–2023) in Ambon City. The analysis method used was Multiple Linear Regression with the dependent variable (Y) being the Fiscal Capacity Index, and the independent variables being Regional Original Income (PAD) (X1), Economic Growth Rate (X2), and Population (X3). Key Results: The results of the regression analysis showed that the independent variables PAD (X1), Economic Growth Rate (X2), and Population (X3) did not have a significant effect on the Regional Fiscal Capacity of Ambon City. Implications/ConsequencesAruan:TeamThis study provides an empirical contribution because it differs from general assumptions and previous research (state of the art), which often shows a positive relationship. These results highlight a unique problem or phenomenon in Ambon City, where the theoretically common factors driving fiscal capacity (PAD, economic growth, population) are not working effectively.
creator: Sherly Ferdinandus
creator: Dientje Rumerung
creator: Muhammad Bugis
creator: Mohamad. R. Serang
creator: Amin
rights: Copyright (c) 2025 Sherly Ferdinandus, Dintje Rumerung, M Bugis, Mohamad. R. Serang, Amin https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-11-04
publication date: 2025-11-04
volume: 7
number: 4
doi: 10.24256/kharaj.v7i4.8247

An Effect of Digital Payment Use on Generation Z Muslim Consumption Behavior in Majalengka Regency
type: item
description: The purpose of this study is to see whether there is an influence of the use of digital payments on the consumption behavior of Generation-Z Muslims in Majalengka Regency. The method used in this study was quantitative with a sample of 100 respondents, the research questionnaire was distributed using the google form tool and the results were analyzed using SPSS 23 software. The results of this study show that the variables of digital payment use and the consumption behavior variables of Muslim G-Z have a positive and significant influence, the t-value is calculated as 2.231 > t table 1.98447 and sig 0.028 ≤ 0.05 where Ho is rejected and Ha is accepted. Therefore, it is concluded that there is a significant influence of digital payments on consumption behavior.
creator: Encu M Syamsul
creator: Ayu Gumilang Lestari
creator: Muhammad Adrian
creator: Nawal Khoerunnisa
rights: Copyright (c) 2025 Encu M Syamsul, Ayu Gumilang Lestari , Muhammad Adrian, Nawal Khoerunnisa https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-11-05
publication date: 2025-11-05
volume: 7
number: 4
doi: 10.24256/kharaj.v7i4.8152

Financial Performance Assessment of PT Asuransi Jiwa Syariah Jasa Mitra Abadi Tbk Using The Early Warning System (Ews) And Risk-Based Capital (Rbc) Methods For The 2021–2024 Period
type: item
description: This study aims to evaluate the financial performance of PT Asuransi Jiwa Syariah Jasa Mitra Abadi Tbk during the 2021–2024 period using a financial ratio approach based on the Early Warning System (EWS) and Risk-Based Capital (RBC). This research used a descriptive, quantitative method, utilizing secondary data. The ratios analyzed in this study include the Solvency Ratio, Profitability Ratio, Liquidity Ratio, Premium Income Ratio, and Technical Ratio. The analysis results show that the company’s overall financial performance is in fairly good condition, particularly in terms of capital and solvency, although several ratios still require improvement, especially in the aspects of profitability and premium growth.
creator: Adinda Eka Devi Aurelia
creator: Ujang Syahrul Mubarrok
rights: Copyright (c) 2025 adinda eka watining tri, Ujang Syahrul Mubarrok https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-11-05
publication date: 2025-11-05
volume: 7
number: 4
doi: 10.24256/kharaj.v7i4.8312

Effectiveness And Contribution of Hotel Tax And Restaurant Tax To Increasing Local Revenue In Central Halmahera Regency
type: item
description: This study aims to analyze the contribution of hotel and restaurant taxes to the Local Revenue (PAD) of Central Halmahera Regency for the period 2013-2024. This study uses a descriptive quantitative approach with geometric growth, effectiveness, and contribution analysis methods. The results show that hotel tax revenue has declined, from IDR 108,748,138 in 2019 to IDR 69,251,000 in 2023, with a negative growth of -10.67% per year. The average effectiveness was only 3.40% per year, with a contribution to PAD of 0.26%. Meanwhile, restaurant tax has increased significantly from IDR 188,473,950 in 2019 to IDR 24,826,199,167 in 2023, with a geometric growth rate of 238.78% per year, an average effectiveness of 62.57%, and a contribution to PAD of 26.46%. These findings indicate that restaurant tax is a more potential source of PAD than hotel tax. Therefore, local governments need to evaluate hotel tax targets, improve taxpayer compliance, and develop the tourism and culinary sectors synergistically to optimize regional revenue
creator: Musdar Muhammad
creator: Nurmila Manopo
creator: Nahu Daud
rights: Copyright (c) 2025 Musdar Muhammad, Nurmila Manopo, Nahu Daud https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-11-06
publication date: 2025-11-06
volume: 7
number: 4
doi: 10.24256/kharaj.v7i4.8317

The Application of Environmental Management Accounting in Developing Sustainable Business Plans among Entrepreneurial Students of Politeknik Negeri Medan
type: item
description: This study aims to (1) identify the level of understanding of entrepreneurial students at Politeknik Negeri Medan regarding the principles of Environmental Management Accounting (EMA), (2) analyze the extent to which their business plans substantively reflect environmental aspects, and (3) formulate a conceptual model for implementing EMA as a foundation for sustainable entrepreneurship development. Method: This research adopts a descriptive qualitative approach through a case study design. Primary data were obtained from in-depth interviews with relevant participants and content analysis of the business plans they developed. The analysis focuses on exploring students’ perceptions, the challenges they encounter, and the environmental cost management components embedded in their planning. Results: The findings reveal a contradiction between the students’ strong commitment to ethics and sustainability and their limited technical competence in applying EMA to business planning contexts. Environmental aspects in their business documents are largely expressed qualitatively (such as environmentally friendly pledges) and have not yet integrated detailed calculations of environmental costs and eco-efficiency potential. This condition constrains the development of accountable business planning. Implications: These results highlight the critical need to revise the vocational education curriculum. Institutions should introduce practical EMA modules emphasizing environmental cost measurement so that Polmed graduates can design business plans that are not only ethical but also strategic and measurable from an accounting perspective.
creator: Maya Syahlina Maya
creator: M. Rikwan Effendi Salam Manik
creator: Indri Dithisari
creator: Lisa Medina
creator: Dewi Comala Sari
rights: Copyright (c) 2025 Maya Syahlina Maya, M. Rikwan Effendi Salam Manik, Indri Dithisari, Lisa Medina https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-11-06
publication date: 2025-11-06
volume: 7
number: 4
doi: 10.24256/kharaj.v7i4.8263

KOL Credibility Influence on Generation Z TikTok Skincare Purchase Decision-Making Process: Mediated by Brand Image and Digital Consumer Behavior
type: item
description: This study aimed to analyze the influence of Key Opinion Leader (KOL) Credibility on TikTok on the Purchase Decisions-Making Process of skincare products among Indonesian Generation Z, examining the mediating roles of Brand Image and Digital Consumer Behavior. Employing a quantitative, causal-correlational survey design, data were collected from 265 Indonesian Generation Z respondents (ages 15-25, 79.2% female, 90.2% daily TikTok users) interested in skincare, with KOL Credibility measured by expertise, trustworthiness, and attractiveness; Brand Image by brand associations; Digital Consumer Behavior by information search, engagement, and purchase intention; and Purchase Decision-Making Process by frequency and probability of purchase, analyzed using SPSS and PROCESS Macro Hayes. Results indicated that KOL Credibility significantly influenced Purchase Decision Making-Process directly (Direct Effect = .116, p=.005), and also significantly impacted Brand Image (.625) and Digital Consumer Behavior (.460), both of which positively and significantly influenced Purchase Decision- Making Process (.231 and .620 respectively). Bootstrapping confirmed the mediating roles of Brand Image (.144, CI: .064-.214) and Digital Consumer Behavior (.285, CI: .190-.374), with Digital Consumer Behavior showing a significantly larger mediating contribution. Implications suggest that skincare brands should focus on credible KOLs and content strategies that foster active digital engagement, contributing to digital marketing theory by highlighting the dominance of the Digital Consumer Behavior mediation pathway among young audiences
creator: Mochammad Revo Izqulby
creator: Syti Sarah Maesaroh
creator: Asep Nuryadin
rights: Copyright (c) 2025 Mochammad Revo Izqulby, Syti Sarah Maesaroh, Asep Nuryadin https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-11-06
publication date: 2025-11-06
volume: 7
number: 4
doi: 10.24256/kharaj.v7i4.8239

https://ejournal.iainpalopo.ac.id/index.php/alkharaj/article/view/8388
type: item
title: The Influence of Professionalism, Effectiveness of Internal Control Systems, and Investigative Audits on Fraud Prevention in Government Institutions (Empirical Study at the Ambon City Inspectorate and the Maluku Province Inspectorate)
description: This study aims to analyze the influence of auditor professionalism, the effectiveness of internal control systems, and investigative audits on fraud prevention in government institutions. The study was conducted on auditors at the Ambon City Inspectorate and the Maluku Province Inspectorate using a quantitative approach. Primary data were obtained through questionnaires distributed to 36 respondents and analyzed using multiple linear regression. The results show that professionalism, the effectiveness of internal control systems, and investigative audits have a positive and significant effect on fraud prevention. Theoretically, these results support the Fraud Diamond Theory, which states that factors such as ability, opportunity, pressure, and rationalization can be controlled by increasing auditor professionalism and strengthening internal control systems. The implications of this study emphasize the importance of risk-based investigative audits and strengthening internal controls to reduce the opportunities and abilities of perpetrators to commit fraud.
creator: Jefry Gasperz
creator: Pranatalindo Simanjuntak
creator: Hardion Klief Solisa
creator: Vesly T Tuwaidan
rights: Copyright (c) 2025 Jefry Gasperz, Pranatalindo Simanjuntak, Hardion Klief Solisa, Vesly T Tuwaidan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-11-06
publication date: 2025-11-06
volume: 7
number: 4
doi: 10.24256/kharaj.v7i4.8388

Analysis of the Influence of Product Attributes and Beliefs on Stock Market Product Purchase Decisions with Attitude as a Mediating Variable
type: item
description: This study aims to analyze the influence of product attributes and beliefs on purchasing decisions for stock market products, with Attitude as a mediating variable. This is explanatory research using a quantitative approach. The population comprised all individuals/students who have made purchasing decisions, experience, or interest in investing in stocks in the Indonesian capital market, both those who have made stock investment transactions and those who have recently purchased shares. The sampling technique used was non-probability sampling with a purposive sampling approach. The sample size was 275 respondents. The data used was primary. This study employed a quantitative data analysis method using the Structural Equation Modeling–Partial Least Squares (SEM-PLS) approach. The results indicate that product attributes and beliefs positively and significantly influence consumer attitudes. Consumer attitudes and product attributes positively and significantly influence purchasing decisions. Beliefs have a positive but insignificant influence on buying decisions. Consumer attitudes can mediate the relationship between product attributes and beliefs on buying decisions.
creator: Ikka Wijayanti
creator: Moechammad Nasir
creator: Muzakar Isa
rights: Copyright (c) 2025 Ikka Wijayanti, Moechammad Nasir, Muzakar Isa https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-11-07
publication date: 2025-11-07
volume: 7
number: 4
doi: 10.24256/kharaj.v7i4.8056

The Influence of Information Quality and Website Quality on Repurchase Intention with Website-Based Customer Satisfaction as a Mediating Variable in Shopee and Tokopedia Applications
type: item
description: The purpose of this study is to analyze the effect of Information Quality and Website Quality on Repurchase Intention with Customer Satisfaction as a mediating variable on the Shopee and Tokopedia applications. This research is an explanatory study with a quantitative approach. The population of this study is the community in the Madiun region (Madiun, Magetan, and Ponorogo regencies) who use the Shopee and Tokopedia applications. The sampling technique in this study uses a non-probability sampling method based on a purposive sampling approach. The number of samples used in this study was 300 respondents. The data used in this study was primary data. The data analysis technique in this study used Partial Least Square (PLS) with the help of SMARTPLS software. The results showed that customer satisfaction had a positive and significant effect on repurchase intention among Shopee and Tokopedia users. Information Quality and Website Quality also have a positive and significant effect on Customer Satisfaction on both platforms. In addition, Information Quality has a positive and significant effect on Repurchase Intention, while Website Quality is only significant on Tokopedia and not significant on Shopee. Customer Satisfaction is proven to mediate the effect of Information Quality and Website Quality on Repurchase Intention on both platforms.
creator: Nanda Meisya Putri
creator: Moechammad Nasir
creator: Rini Kuswati
rights: Copyright (c) 2025 Nanda Meisya Putri, Moechammad Nasir, Rini Kuswati https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-11-07
publication date: 2025-11-07
volume: 7
number: 4
doi: 10.24256/kharaj.v7i4.8208

Servicescape and Service Quality for E-WOM Through Memorable Experiences: A Case Of Suriwathi Hotel Restaurant
type: item
description: This study examines the influence of service quality and servicescape on electronic word of mouth (E-WOM) through memorable customer experience at Suriwathi Hotels and Villas Legian restaurant. Using a quantitative approach with SEM-PLS, the sample consisted of 230 tourist respondents. The findings show that service quality and servicescape significantly affect memorable customer experience and E-WOM, both directly and indirectly. Memorable customer experience plays a mediating role, confirmed by the Sobel Test, while CFA results validate the construct’s reliability. The study highlights the role of memory clarity and long-term recall in shaping positive digital communication. Theoretically, it strengthens SOR theory in hospitality, and practically, it offers strategic insights for optimizing service quality and servicescape to enhance E-WOM as a promotional tool in Suriwathi Hotel Restaurant.
creator: I Made Andika Pramudya Utama Winada
creator: I Ketut Surata
creator: Ni Wayan Giri Adnyani
rights: Copyright (c) 2025 I Made Andika Pramudya Utama Winada, I Ketut Surata, Ni Wayan Giri Adnyani https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-11-07
publication date: 2025-11-07
volume: 7
number: 4
doi: 10.24256/kharaj.v7i4.8048

Destination Image, Memorable Tourism Experience, and Tourist Satisfaction as Determinants of Revisit Intentions in Rammang-Rammang Tourism Village
type: item
description: This study explores how destination image, memorable tourism experience (MTE), and tourist satisfaction influence revisit intentions to Rammang-Rammang Tourism Village, South Sulawesi. A survey of 380 tourists was analyzed using PLS-SEM. Results reveal that destination image and MTE significantly affect revisit intention, while tourist satisfaction serves as both a direct predictor and partial mediator. These findings suggest that strong perceptions and meaningful experiences, when reinforced by satisfaction, enhance tourists’ loyalty. The model shows moderate to strong explanatory power, with predictive relevance confirming its robustness. The study contributes to tourism behavior literature by demonstrating the mediating role of satisfaction between image, experience, and loyalty. For practice, it emphasizes the need for destination managers to align promotional images with authentic experiences, improve infrastructure and services, and design participatory community-based programs. Such strategies not only strengthen revisit intentions but also support sustainable tourism development in Rammang-Rammang.
creator: Wahyuni
creator: I Nyoman Sudiksa
creator: Hanugerah Kristiono Liestiandre
rights: Copyright (c) 2025 Wahyuni, I Nyoman Sudiksa, Hanugerah Kristiono Liestiandre https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-11-07
publication date: 2025-11-07
volume: 7
number: 4
doi: 10.24256/kharaj.v7i4.8077

Digital Marketing Approaches For Tourism Growth: A Study of Puncak Bila, Sidrap
type: item
description: This study explores the effectiveness of digital marketing strategies in increasing tourist visits to Puncak Bila Tourism Park, Sidrap, South Sulawesi. Employing a qualitative descriptive approach through interviews, observations, and documentation, the research examines supporting and constraining factors in digital promotion. Results indicate that social media platforms Instagram, TikTok, and Facebook play a central role in destination branding, strengthened by user-generated content (UGC) that broadens reach organically. Visitor data from 2021 to 2024 show a sharp rise in arrivals, reflecting the positive impact of digital promotion. However, constraints remain, including limited digital skills, insufficient infrastructure, and weak SME integration. To address these gaps, strategic solutions based on the Penta Helix model capacity building, website development, and cross-sector collaboration are recommended. This study enriches theoretical perspectives on destination marketing while providing practical implications for sustainable, community-based tourism development in Indonesia.
creator: Muhammad Danyal
creator: Titien Damayanti
creator: Hanugerah Kristiono Liestiandre
rights: Copyright (c) 2025 Muhammad Danyal, Titien Damayanti, Hanugerah Kristiono Liestiandre https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-11-07
publication date: 2025-11-07
volume: 7
number: 4
doi: 10.24256/kharaj.v7i4.8092

Analysis of Factors Affecting Pais Optimization in Performance Assessment Police Personnel (Human Resources Bureau of Riau Police)
type: item
description: This study uses a quantitative method with a descriptive and verifiable research design. The population in this study is all personnel in the Riau Police Human Resources Bureau involved in the use of the Performance Appraisal Information System (PAIS), totaling 77 people. Samples were taken using census sampling techniques, as the population is relatively small. Thus, all members of the population are used as research samples. Based on the results of the study on the analysis of factors that affect the optimization of PAIS in the assessment of the performance of police personnel at the Riau Police Human Resources Bureau, it is concluded that human resources, information system technology, and policies and regulations have a significant influence both partially and simultaneously on the optimization of PAIS. These three factors together contributed 57.8% to the optimization of PAIS, while the remaining 42.2% were influenced by other factors outside the variables studied. These findings affirm the importance of improving the quality of human resources, developing information technology, and developing appropriate policies to maximize the performance of the assessment system.
creator: Dimas Huda Luthfiyani
creator: Abshor Marantika
creator: Kasmawati
creator: Mhd Fitra Pratama
rights: Copyright (c) 2025 Dimas Huda Luthfiyani, Abshor Marantika, Kasmawati, Mhd Fitra Pratama https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-11-07
publication date: 2025-11-07
volume: 7
number: 4
doi: 10.24256/kharaj.v7i4.8087

Tourist Attraction, Image, and Memorable Experience On Revisit Intention: Evidence From Bonjeruk Tourism Village
type: item
description: Lombok Island has become a popular destination for domestic and international tourists due to its natural and cultural richness. Despite the growth of Bonjeruk Tourism Village, challenges remain in sustaining tourist loyalty. This study examines the influence of Tourist Attraction and image on revisit intention, mediated by memorable tourism experiences. A total of 110 tourists who had visited Bonjeruk Tourism Village were surveyed using literature review, interviews, and questionnaires. Data were analyzed through a quantitative approach with SEM-PLS using SmartPLS 3.0. The findings reveal that Tourist Attraction significantly affects memorable tourism experiences but does not directly influence revisit intention. Conversely, destination image exerts both direct and indirect positive effects on revisit intention through memorable tourism experiences. Moreover, memorable tourism experience mediates the relationships between both Tourist Attraction and image with revisit intention. These results provide practical insights for destination managers to enhance Tourist Attraction and image by integrating memorable experiences to strengthen tourist revisit loyalty.
creator: Lalu Trisna Sakti
creator: Titien Damayanti
creator: Luh Yusni Wiarti
rights: Copyright (c) 2025 Lalu Trisna Sakti, Titien Damayanti, Luh Yusni Wiarti https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-11-07
publication date: 2025-11-07
volume: 7
number: 4
doi: 10.24256/kharaj.v7i4.8109

Enhancing Tourist Satisfaction And Revisit Intention Through Experience-Based Tourism At Rotterdam Fort
type: item
description: This study aims to analyze the effect of tourist experience on satisfaction and revisit intention at Rotterdam Fort, Makassar, as well as to examine the mediating role of satisfaction. The research employed a quantitative approach by distributing questionnaires to 310 tourist respondents, and the data were analyzed using Partial Least Square (PLS). The results indicate that tourist experience has a positive and significant effect on both satisfaction and revisit intention. Furthermore, tourist satisfaction also has a significant influence on revisit intention and is proven to mediate the relationship between tourist experience and revisit intention. These findings support the Expectation Confirmation Theory, which emphasizes the importance of congruence between expectations and actual experiences in shaping satisfaction. Practically, the results of this study provide valuable insights for Rotterdam Fort’s management to enhance service quality, supporting facilities, and innovative attractions in order to create more satisfying experiences and foster tourist loyalty.
creator: Suma Thesa
creator: I Nyoman Sudiksa
creator: I Gede Darmawijaya
rights: Copyright (c) 2025 Suma Thesa, I Nyoman Sudiksa, I Gede Darmawijaya https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-11-07
publication date: 2025-11-07
volume: 7
number: 4
doi: 10.24256/kharaj.v7i4.8148

Website Quality, Tourist Experience, Satisfaction, And Loyalty At Badung Market
type: item
description: This study investigates the relationship between website quality, memorable tourism experience, tourist satisfaction, and loyalty in the context of Badung Market, Denpasar. As Bali’s largest traditional market, Badung Market is evolving into a digital-based cultural destination through the Smart Heritage Market concept. Employing a quantitative approach with a survey method, data were collected from 200 tourists who had visited the market and accessed its digital platforms. Using purposive sampling and a five-point Likert scale, the analysis reveals that: (1) website quality significantly influences tourist satisfaction; (2) memorable tourism experience positively affects both satisfaction and loyalty; (3) satisfaction significantly drives loyalty; (4) website quality indirectly influences loyalty through satisfaction as a mediating variable; and (5) loyalty also mediates the relationship between memorable experience and satisfaction. The findings highlight the strategic importance of enhancing website quality and creating memorable experiences to strengthen satisfaction and foster sustainable loyalty in digital cultural destinations.
creator: Anak Agung Made Dwi Putri Kusumayanti
creator: I Putu Utama
creator: Ni Made Eka Mahadewi
rights: Copyright (c) 2025 Anak Agung Made Dwi Putri Kusumayanti, I Putu Utama, Ni Made Eka Mahadewi https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-11-07
publication date: 2025-11-07
volume: 7
number: 4
doi: 10.24256/kharaj.v7i4.8160

Online Reviews, Trust, and Booking Intention: Airbnb Villas in Seminyak
type: item
description: This study investigates the mediating role of trust in the relationship between online reviews and booking intention for Airbnb villas in Seminyak, Bali. A quantitative descriptive approach was applied using questionnaires distributed to 140 Airbnb users who had previously booked villas in the area. Data were analyzed through Structural Equation Modeling (SEM) using the Partial Least Squares (PLS) technique in SmartPLS 4 to test direct and indirect relationships. The results indicate that online reviews significantly influence user trust but do not directly affect booking intention, while trust alone also shows no significant effect on booking intention. However, when tested as a mediating variable, trust successfully connects online reviews to booking intention. This implies that online reviews can enhance booking intention only by first strengthening user trust. Practically, the findings emphasize the importance for Airbnb managers and accommodation providers to ensure credible and transparent reviews as a strategy to build trust and encourage confident booking decisions.
creator: Ni Komang Ayu Wandira
creator: I Putu Utama
creator: I Gusti Agung Gede Witarsana
rights: Copyright (c) 2025 Ni Komang Ayu Wandira, I Putu Utama, I Gusti Agung Gede Witarsana https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-11-07
publication date: 2025-11-07
volume: 7
number: 4
doi: 10.24256/kharaj.v7i4.8171

The Effect Of Motivation On Visiting Decisions Mediated By Perception And Satisfaction At Pandawa Beach
type: item
description: This study examines the influence of motivation and perception on tourists’ visiting decisions, with satisfaction as a mediating variable, grounded in the Expectation Disconfirmation Theory (EDT). A quantitative approach was employed with 240 respondents, consisting of domestic and international tourists who had visited or were currently visiting Pandawa Beach, selected through accidental sampling. Data were analyzed using Structural Equation Modeling–Partial Least Square (SEM-PLS). The findings reveal that motivation has a direct and significant effect on both satisfaction and visiting decisions. Perception also contributes to enhancing satisfaction, although its direct impact on visiting decisions varies across tourist segments. Satisfaction acts as a key mediating factor linking motivation and perception to visiting decisions. These results enrich the theoretical understanding of tourist behavior and provide practical insights for Pandawa Beach management to improve service quality, comfort, and facilities in order to strengthen tourist satisfaction and encourage repeat visitation.
creator: Mohamad Zayyad
creator: Titien Damayanti
creator: Widi Hardini
rights: Copyright (c) 2025 Mohamad Zayyad, Titien Damayanti, Widi Hardini https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-11-07
publication date: 2025-11-07
volume: 7
number: 4
doi: 10.24256/kharaj.v7i4.8175

The Influence Of Tourism Product, Service Quality, And Authenticity On Revisit Intention Moderated By Cultural Spirituality In Tana Toa Village
type: item
description: This study analyzes the influence of tourism products, service quality, and authenticity on domestic tourists’ revisit intention in Tana Toa Tourism Village, Bulukumba, South Sulawesi, with spirituality as a moderating variable. Tana Toa represents the Kajang indigenous community that upholds the kamase-masea philosophy and Pasang ri Kajang customary law, making it a spiritually unique destination rooted in local wisdom. Using a mixed-methods sequential explanatory design, quantitative data were obtained from 295 domestic tourists and analyzed through PLS-SEM, while qualitative insights were drawn from in-depth interviews with key informants. Findings reveal that tourism products, service quality, and authenticity significantly affect revisit intention. Spirituality moderates the relationship between authenticity and revisit intention, but not between tourism products or service quality and revisit intention. The study’s novelty lies in integrating indigenous spirituality as a moderating variable in cultural tourism research. Practically, the findings emphasize the importance of cultural–spiritual narratives as unique selling propositions that strengthen Tana Toa’s tourism sustainability.
creator: fairuz hisana
creator: Titien Damayanti
creator: Lukia Zuraida
rights: Copyright (c) 2025 fairuz hisana, Titien Damayanti, Lukia Zuraida https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-11-07
publication date: 2025-11-07
volume: 7
number: 4
doi: 10.24256/kharaj.v7i4.8188

The Role Of Memorable Tourism Experience, Destination Image, And Perceived Value On Revisit Intention At Uluwatu Temple
type: item
description: This study investigates the influence of Memorable Tourism Experience (MTE) and Destination Image on Revisit Intention, with Perceived Value as a mediating variable, at Pura Luhur Uluwatu, Badung Regency, Bali. A mixed-method design combining quantitative and qualitative approaches was employed. The quantitative analysis was based on a survey of 315 domestic tourists who had previously visited Uluwatu, selected through accidental sampling, and analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS). The qualitative approach involved in-depth interviews with destination managers, tourism stakeholders, tour guides, and tourists to strengthen the interpretation of results. Findings reveal that both MTE and Destination Image significantly influence Perceived Value and directly affect Revisit Intention. Moreover, Perceived Value mediates these relationships. Theoretically, the results validate the Expectation–Disconfirmation Theory and Theory of Planned Behavior in explaining behavioral intention. Practically, the study suggests strategies to enhance experience quality, strengthen cultural image, and balance perceived benefits to sustain Uluwatu’s tourism competitiveness.
creator: Reza Previa Zahir
creator: I Nyoman Sudiksa
creator: Widi Hardini
rights: Copyright (c) 2025 Reza Previa Zahir, I Nyoman Sudiksa, Widi Hardini https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-11-07
publication date: 2025-11-07
volume: 7
number: 4
doi: 10.24256/kharaj.v7i4.8189

Sales Attrition Analysis using Sales of Product Life Cycle Framework: A Case Study in a Financial Institution
type: item
description: Employee attrition is a common issue for businesses that needs to be mitigated. This study aimed to determine the sales attrition causes in Bank Y at different life cycle stages and provide recommendations to reduce the attrition. A qualitative method with a case study approach was applied in this research. Data was collected using interviews, psychometric tests, and from internal documents. Following descriptive and psychometric analyses, the causes of sales attrition in stages 1, 2, and 3 were personality reasons, inability to meet the target, and not receiving a promotion, respectively. To resolve these issues, we proposed that Bank Y conduct profiling during the hiring process and work, train the new hires, and transform the KPIs and incentives systems based on the sales staff profile. This study provides practical strategies and valuable information for human resource management to reduce employee attrition.
creator: Anastasia Sorta Maria
creator: Albert Surya Wanasida
rights: Copyright (c) 2025 Anastasia Sorta Maria, Albert Surya Wanasida https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-11-08
publication date: 2025-11-08
volume: 7
number: 4
doi: 10.24256/kharaj.v7i4.7010

Implementation of Cross Border Insolvency Regulations in Bankcruptcy Cases in Indonesia
type: item
description: Complex bankruptcy issues are still possible, notwithstanding the rise in trade between businesspeople of different nationalities, particularly in cases of cross-border insolvency or bankruptcy that transcend national borders. The severity of the issues in cross-border insolvency proceedings in Indonesia is increased by the lack of consistency or harmonization of bankruptcy laws (statutory regulations) throughout nations worldwide about proposed bankruptcy rulings. This study employs the Normative Juridical research method, emphasizing literature reviews using relevant Indonesian laws and regulations and several relevant book references. It also takes an analytical descriptive approach. The following research findings were derived from the studies that were conducted: Efforts to create legal products that agree on cross-border bankruptcy laws in order to tackle global economic integration, particularly in the ASEAN region, are greatly aided by the UNCITRAL Model Law on Cross-Border Insolvency with Guide to Enactment. Indonesia may choose to implement the Model Law in light of ASEAN's economic cooperation. Only three articles—Articles 212, 213, and 214—of the Bankruptcy Rules now in force govern international matters. These three paragraphs do not govern the technique and process of execution; they solely deal with the transfer of assets included in bankruptcy overseas and the transfer of all or a portion of debts or receivables to third parties.
creator: Halida Rahardhini
creator: Joni Emirzon
creator: Hasim Purba
creator: Dedi Harianto
rights: Copyright (c) 2025 Halida Rahardhini, 2Joni Emirzon, Hasim Purba, Dedi Harianto https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-11-09
publication date: 2025-11-09
volume: 7
number: 4
doi: 10.24256/kharaj.v7i4.8151

Analisis Forecasting Penjualan Pupuk Bersubsidi Menggunakan Metode Peramalan Dekomposisi Time Series PT Pupuk Indonesia Persero
type: item
description: The purpose of this study is to provide the best forecasting solution related to subsidized fertilizers at PT Pupuk Indonesia. This research is quantitative in nature, utilizing secondary data from the Annual Report of PT Pupuk Indonesia (Persero). The study employs the Weighted Moving Average (WMA) calculation method with weights of 3, 5, and 7, and uses the Mean Absolute Percentage Error (MAPE) index to measure the accuracy of the generated data. The analysis results indicate that the sales forecasting using the WMA method with weights of 3, 5, and 7 can be recommended, as the MAPE values fall within the range of 10%-20%, which is categorized as having good predictive capability.
creator: Markus Rivaldo Yulinchton
creator: Alfatih S. Manggabarani
creator: Maria Assumpta Wikantari
creator: Prasetyo Hadi
rights: Copyright (c) 2025 Markus Rivaldo Yulinchton, Alfatih S. Manggabarani, Maria Assumpta Wikantari, Prasetyo Hadi https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-11-10
publication date: 2025-11-10
volume: 7
number: 4
doi: 10.24256/kharaj.v7i4.8212

A Coffee Shop Marketing Strategy Analysis Using STP and the Ansoff Matrix: A Systematic Literature Review
type: item
description: This study aims to analyze coffee shop marketing strategies by integrating the Segmentation, Targeting, and Positioning (STP) framework with the Ansoff Matrix as a conceptual approach to formulate growth strategies and strengthen competitive positioning. The research employs a qualitative approach using a Systematic Literature Review (SLR) based on the PRISMA protocol, through the review of over 300 international and national scholarly articles, which were then filtered down to 48 articles relevant to the research topic. The findings indicate that the application of STP plays a crucial role in understanding consumer characteristics, selecting appropriate target markets, and establishing a strong brand position. Meanwhile, the Ansoff Matrix provides strategic guidance for directing business growth through four alternatives: market penetration, product development, market development, and diversification. The integration of these two frameworks produces a comprehensive, long-term-oriented marketing strategy, enabling coffee shops to enhance competitiveness, expand market reach, and create sustainable added value. The study concludes that the synergy between STP and the Ansoff Matrix can serve as an effective conceptual guide for coffee shop entrepreneurs in designing marketing strategies that are adaptive to changes in consumer behavior and industry dynamics.
creator: Rani Mahadika Gumanti
rights: Copyright (c) 2025 Rani Mahadika Gumanti https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-11-11
publication date: 2025-11-11
volume: 7
number: 4
doi: 10.24256/kharaj.v7i4.8270

Development Of A Competency Model For Millennial Noken Crafters To Enhance The Competitive Advantage Based On The Creative Economy In The City Of Jayapura
type: item
description: This study examines the competencies of millennial noken crafters in Jayapura City to improve competitive advantages based on the creative economy. The research design uses a mixed method with an Explanatory Sequential Design approach. Quantitative data was collected through a survey of 27 noken crafters with data analysis using Exploratory Factor Analysis (EFA) and multiple regression. Qualitative data was collected through in-depth interviews, observations, and document studies. The results show that the competence of noken craftsmen is largely determined by attitudes and values (β=0.403), while the competitive advantage of noken is determined by product differentiation (β=0.430). The most dominant aspect of the creative economy is the ability of noken crafters to access markets and marketing (β=0.321). Qualitative analysis highlights the need for technical training, strengthening cultural values, design differentiation, consistent promotion, and the role of government support. The competency model developed is the result of integrating attitudes and values, knowledge, and skills, then linking them to markets and marketing, creativity and innovation, collaboration and policy, cultural added value, quality and consistency to strengthen the competitiveness and sustainability of noken businesses in the creative economy era. This model is expected to serve as a practical guideline for the development of millennial noken crafters in Jayapura.
creator: Fanny Kristin Tantyah Sitompul
creator: Leon Mitra Harju2
creator: Isma Shalihi Ahlia
creator: Iriando Wijaya
creator: Adriel Sitompul
rights: Copyright (c) 2025 Fanny Kristin Tantyah Sitompul; Leon Mitra Harju2; Isma Shalihi Ahlia, Iriando Wijaya, Adriel Sitompul https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-11-11
publication date: 2025-11-11
volume: 7
number: 4
doi: 10.24256/kharaj.v7i4.8236

https://ejournal.iainpalopo.ac.id/index.php/alkharaj/article/view/8238
type: item
title: Implications Of The Unified Theory Of Acceptance And Use Of Technology 2 (Utaut2) Model On Cryptocurrency Investment Intentions Among Generation Z In Jayapura City With Financial Literacy As A Moderator
description: This study aims to analyze the effect of the Unified Theory of Acceptance and Use of Technology 2 (UTAUT2) construct on the intention to invest in cryptocurrency among Generation Z in Jayapura City, with financial literacy as a moderating variable. This study uses a quantitative approach with an explanatory method. Data were obtained from 210 respondents aged 18–30 years through probability sampling techniques. Data analysis was performed using Structural Equation Modelling–Partial Least Squares (SEM–PLS) with the assistance of SmartPLS 4.0 software. The results showed that of the eight variables tested, only financial literacy had a positive and significant effect on cryptocurrency investment intentions. Meanwhile, the seven primary constructs of UTAUT2—performance expectancy, effort expectancy, social influence, facilitating conditions, hedonic motivation, price value, and habit—had no significant effect. In addition, financial literacy was found to act as a moderating variable that strengthens the influence of hedonic motivation and weakens the influence of facilitating conditions on investment intentions. These findings indicate that Generation Z's investment decisions in Jayapura are more influenced by their level of financial knowledge and readiness than by technological readiness. Theoretically, this study expands the UTAUT2 model by adding financial literacy as a relevant contextual variable in explaining digital investment behaviour in developing regions. Practically, the results of this study emphasise the importance of strengthening digital financial literacy programs for young investors, developing educational content on investment platforms, and integrating digital financial literacy into college curricula to encourage rational and sustainable investment behaviour.
creator: Isma Shalihi Ahlia
creator: Musa Kris Payokwa
creator: Aprianto La'lang Kuddy
creator: Fanny Kristin Tantyah Sitompul
creator: Iriando Wijaya
rights: Copyright (c) 2025 Isma Shalihi Ahlia, Musa Kris Payokwa, Aprianto La'lang Kuddy, Fanny Kristin Tantyah Sitompul, Iriando Wijaya https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-11-11
publication date: 2025-11-11
volume: 7
number: 4
doi: 10.24256/kharaj.v7i4.8238

E-Digital Transactions From An Islamic Economic Perspective Among Students of The Faculty of Islamic Economics And Business, North Sumatra State Islamic University
type: item
description: The phenomenon of game top-up transactions among students is part of the rapidly growing digital economy in the modern era. This study aims to determine the behavior of students at the Faculty of Economics and Islamic Business at UIN North Sumatra in conducting game top-up transactions and to assess their compliance with Islamic economic principles. The method used is a descriptive qualitative approach with data collection through interviews, observations, and documentation of active students who regularly conduct game top-ups. The results of the study show that most students make game top-ups as a form of entertainment and fulfillment of digital recreational needs, but there is still a lack of awareness of sharia principles such as prudence in spending, the prohibition of tabdzir (wastefulness), and the urgency of ensuring that transactions are free from elements of gharar and maisir. This study recommends the importance of strengthening Islamic economic literacy among students so that they can be selective and wise in utilizing digital technology in accordance with sharia values.
creator: Muhammad Zikri Alshaufi
creator: Ahmad Syakir
creator: Nurul Inayah
rights: Copyright (c) 2025 Muhammad Zikri Alshaufi, Ahmad Syakir, Nurul Inayah https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-11-17
publication date: 2025-11-17
volume: 7
number: 4
doi: 10.24256/kharaj.v7i4.8321

The Influence of Work Environment and Organizational Citizenship Behavior (OCB) on Employee Performance at the Department of Communication and Informatics of the Province of Bangka Belitung Islands
type: item
description: This research aims to examine the impact of the work environment and Organizational Citizenship Behavior (OCB) on employee performance within the Department of Communication and Informatics of the Bangka Belitung Islands Province. A quantitative research design with a descriptive-verificative approach was applied, utilizing questionnaires, interviews, and observations as data collection methods among Department of Communication and Informatics of the Bangka Belitung Islands Province personnel. The findings reveal that the work environment has been enhanced through office space restructuring, additional cleaning facilities, and the introduction of digital filing systems and internal applications that support smoother communication and coordination across divisions. Regarding employee behavior, the level of discipline and responsibility is generally satisfactory due to the implementation of a digital attendance system, although a few employees still demonstrate inconsistency in punctuality and task completion. Moreover, physical conditions such as temperature and noise are found to influence both the psychological and physical aspects of employee productivity. Overall, improvements in the work environment and the reinforcement of Organizational Citizenship Behavior (OCB) principles positively contribute to employee motivation, enthusiasm, and performance. Hence, sustained initiatives to establish a supportive work atmosphere and nurture a culture of collaboration are crucial for achieving optimal and long-term employee performance
creator: Alzena Rhianazala
creator: Muhammad Nur Budiyanto
creator: Atrika Iriani
rights: Copyright (c) 2025 Alzena Rhianazala, Muhammad Nur Budiyanto, Atrika Iriani https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-11-18
publication date: 2025-11-18
volume: 7
number: 4
doi: 10.24256/kharaj.v7i4.8392

Javanese Cultural Dynamics and the Halal Industry: A Systematic Literature Review
type: item
description: The interaction of culture, particularly Javanese culture, with the halal industry is a unique topic, as it examines how long-held traditional values adapt to modern developments within the halal industry, which has an Islamic identity. More comprehensive research is needed, gathering perspectives from relevant literature related to Javanese culture and the halal industry. Therefore, this study aims to gather various literature and its developments, while analyzing them to identify key themes, identify research gaps, and provide possible future research directions. The Systematic Literature Review (SLR) method, using the PRISMA program using the Watase UAKE program, was chosen to achieve the research objectives. The research results demonstrated the relevance and validity of 47 articles out of 142 Scopus articles. The publication trend for "Javanese culture and the halal industry" has increased significantly since 2022. The main theme of Javanese culture is reflected in the keyword "Javanese culture," while in the halal industry, it is reflected in the keywords "halal industry" and "halal food." A variety of holistic and comprehensive approaches to understanding the dynamics of Javanese culture and the halal industry is needed to address various research gaps in the previous literature. Therefore, in the future, mixed-methods research will be the best choice, utilizing various theories, including Cultural Integration Theory.
creator: Wimpow Panjaitan
creator: Heru Kurnianto Tjahyono
creator: Claudius Budi Santoso
rights: Copyright (c) 2025 Wimpow Panjaitan, Heru Kurnianto Tjahyono, Claudius Budi Santoso https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-11-20
publication date: 2025-11-20
volume: 7
number: 4
doi: 10.24256/kharaj.v7i4.8266

Analysis Of The Effectiveness Strategy Of E-Samsat In Increasing Motor Vehicle Tax Revenue At The Kisaran Pependa UPTD
type: item
description: This research was conducted at the Kisaran Regional Revenue Service Office (UPTD Pependa) to analyze the effectiveness of e-Samsat in increasing motor vehicle tax revenue, addressing the issue of low public participation in paying taxes through the e-Samsat application. The method used in this study was a qualitative research method with a descriptive approach. Data collection techniques used were field studies consisting of observation, interviews, and documentation. The findings indicate that E-Samsat is very efficient in improving internal administrative processes, reducing recording errors, and accelerating financial reporting. However, its effectiveness in increasing overall PKB revenue remains low, marked by minimal taxpayer participation (0.153%). This is due to uneven and ineffective socialization, as well as slow community adaptation due to low digital literacy, limited access to technology, and doubts about the security of online systems amidst rampant fraud and lack of education. The implication is that although E-Samsat is an efficient innovation, its full potential in increasing PKB revenue has not been achieved, requiring a more comprehensive and equitable socialization strategy, increased technological accessibility, and ongoing education to build public trust and digital literacy.
creator: Kiki Ardiani
creator: Muhammad Lathief Ilhamy Nasution
creator: Kusmilawaty
rights: Copyright (c) 2025 Kiki Ardiani, Muhammad Lathief Ilhamy Nasution, Kusmilawaty https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-11-24
publication date: 2025-11-24
volume: 7
number: 4
doi: 10.24256/kharaj.v7i4.8397

Analysis of Financial Inclusion and Sustainability of Women's MSMEs
type: item
description: The existence of women-owned MSMEs makes a significant contribution to improving the local economy and community welfare. However, in managing MSMEs, women entrepreneurs also face challenges in supporting business sustainability, both internal and external challenges. This study aims to analyze the relationship between financial inclusion and the sustainability of micro, small, and medium enterprises (MSMEs) managed by women in Pekanbaru City. This research was conducted using a quantitative approach by providing questionnaires to respondents. The sampling technique used purposive sampling. The data analysis technique used was Partial Least Square (PLS). The test results show that digital literacy has a direct influence on financial inclusion, while government support, financial literacy, and education have a direct influence on the sustainability of women's MSMEs in Pekanbaru City. Furthermore, it was also found that there was no indirect influence moderated by the financial inclusion variable. So financial inclusion is not a variable that is able to connect financial literacy, digital literacy, education and government support for the sustainability of women's MSMEs in Pekanbaru City.
creator: Putri Asrina
creator: Rahmita Budiarti Ningsih
creator: Anthony Mayes
creator: Indri Yovita
rights: Copyright (c) 2025 Putri asrina, Rahmita Budiarti Ningsih, Anthony Mayes, Indri Yovita https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-11-24
publication date: 2025-11-24
volume: 7
number: 4
doi: 10.24256/kharaj.v7i4.8439

MSMEs Competitiveness In Eastern Java: The Role of Innovation and Information Systems Within Organizational Culture
type: item
description: This study aims to analyze the effect of organizational culture on performance through the mediating roles of innovation capability and management information systems among Micro, Small, and Medium Enterprises (MSMEs) in the eastern region of Java. The research employs a quantitative approach using a partial least squares structural equation modeling (PLS-SEM) technique. Data were collected through questionnaires distributed to 98 MSME owners and managers. The results indicate that organizational culture has a positive and significant influence on innovation capability and management information systems, both of which, in turn, significantly affect performance. Furthermore, innovation capability and management information systems partially mediate the relationship between organizational culture and performance. These findings suggest that fostering a strong organizational culture can enhance MSME performance when supported by innovative capabilities and effective information management systems. The study contributes to empirical evidence in strategic management and organizational behavior, particularly in the MSME context in eastern Java.
creator: Hofifatul Musyarrofah Efendi
creator: Abdul Qodir
creator: Pardiman
rights: Copyright (c) 2025 Hofifatul Musyarrofah Efendi, Abdul Qodir, Pardiman https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-11-24
publication date: 2025-11-24
volume: 7
number: 4
doi: 10.24256/kharaj.v7i4.8468

Analysis Of Local MSME Community Business Models Towards MSME Sustainability: An Nvivo Approach To Understand Business Perceptions And Practices
type: item
description: This study analyzes the business model of local MSME communities in supporting business sustainability in Medan City. The main focus is on the strategies implemented by MSME communities to enhance the competitiveness and sustainability of their members' businesses, as well as the challenges faced in adopting sustainable business models. This research employs a descriptive qualitative method with a case study approach. Data were collected through in-depth interviews, direct observations, and document analysis. Data analysis was conducted using NVivo 12 Plus software with the Miles and Huberman model, including data reduction, data presentation, and conclusion drawing. The findings indicate that MSME communities such as Bazar Orang Medan (BOM), Rumah Kawan Bunda (RKB), and About Women Community (AWC) play a significant role in supporting their members' business sustainability through digital marketing, business management training, and access to networks and resources. The business strategies implemented are based on the Triple Bottom Line (TBL) approach, covering economic, social, and environmental aspects. However, the environmental aspect has not been fully integrated into MSME business practices. The MSME community acts as a catalyst for business desires, and further synergy is needed between the government, society, and business actors to develop more sustainable business strategies.
creator: Reni Ria Armayani Hasibuan
creator: Nur Fadhilah Ahmad Hasibuan
creator: Nurhayati
creator: Ahmad Wahyudi Zein
rights: Copyright (c) 2025 Reni Ria Armayani Hasibuan, Nur Fadhilah Ahmad Hasibuan, Nurhayati, Ahmad Wahyudi Zein https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-11-24
publication date: 2025-11-24
volume: 7
number: 4
doi: 10.24256/kharaj.v7i4.8398

Analysis of The Principles of Village Financial Management at The Karangsentul Village Office, Gondangwetan Sub-District, Pasuruan Regency
type: item
description: This study aims to analyze the implementation of the principles of village financial management in Karangsentul Village, Gondangwetan District, Pasuruan Regency based on the Ministry of Home Affairs Regulation (Permendagri) No. 20 of 2018, focusing on the principles of transparency, accountability, participatory governance, and orderly and disciplined budgeting. This research employs a qualitative method using interviews and documentation as data collection techniques. The findings indicate that the implementation of these financial management principles is not yet optimal. In terms of accountability, the village faces challenges related to delays in reporting and data input errors in the Siskeudes system, which affect the quality of financial accountability. In terms of transparency, budget information has been published through public billboards, yet the updates are not conducted regularly, resulting in limited access to up-to-date information for the community. Regarding the participatory principle, village meetings are still dominated by village officials and certain local figures, while general community participation remains relatively low. In the aspect of orderliness and budget discipline, delays in financial administration, limited understanding of technical regulations among village apparatus, and sudden policy changes without adequate training have led to budget implementation that is not fully aligned with the principles of orderliness, timeliness, and consistency with predetermined plans. The implications of this study highlight the need for strengthening the competency of village apparatus, developing more adaptive internal SOPs, and optimizing village financial information systems as strategic efforts to enhance effective village financial governance. Keywords: Accountability, Transparency, Village Financial Management
creator: Aprillia Putri Ning Tyas
creator: Ferby Mutia Edwy
rights: Copyright (c) 2025 Aprillia Putri Ning Tyas, Ferby Mutia Edwy https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-11-26
publication date: 2025-11-26
volume: 7
number: 4
doi: 10.24256/kharaj.v7i4.8531

Early Detection of Financial Reporting Fraud in State-Owned Banks: The Role of Good Corporate Governance Mechanisms with the F-Score Model
type: item
description: This study aims to determine the effect of Good Corporate Governance (GCG) mechanisms on indications of financial statement manipulation in the banking sector of State-Owned Enterprises (SOEs) listed on the Indonesia Stock Exchange (IDX) for the 2017–2023 period. GCG is measured by three indicators, namely external audit, audit committee effectiveness, and independent board of commissioners using the F-Score method. The sampling technique used in this study is purposive sampling with a sample of 4 SOE banks or 28 data on SOE companies listed on the Indonesia Stock Exchange in 2017–2023. The data used are secondary data obtained from the company's annual report and the official BEI website. This research method uses a quantitative method and the analysis uses logistic regression analysis using IBM SPSS 26. The results of the study indicate that GCG, namely, external audit, audit committee effectiveness, and independent board of commissioners have a simultaneous effect on indications of financial statement manipulation of SOE banks with the help of control variables, namely company size and leverage. In addition, external audit, audit committee effectiveness, and independent board of commissioners partially do not affect indications of financial statement manipulation of SOE banks. These findings indicate that the implementation of effective corporate governance collectively has an important role in reducing the potential for financial reporting manipulation in the state-owned banking sector.
creator: Wenden Tebila
creator: Elly Suryani
rights: Copyright (c) 2025 Wenden Tebila, Elly Suryani https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-11-27
publication date: 2025-11-27
volume: 7
number: 4
doi: 10.24256/kharaj.v7i4.7608

The Role of Brand Love in Mediating the Influence of Brand Image and Customer Experience on Consumer Loyalty of Pond’s Cosmetics (A Study Among Students of the University of Mataram)
type: item
description: This study analyzes brand love's mediating role in the relationship between brand image and customer experience on consumer loyalty toward Pond's Whitening Cream among University of Mataram students. The cosmetics industry in Indonesia demonstrates rapid growth at 5.35% annually, yet Pond's market share declined significantly from 25.3% in 2023 to 9.5% in 2024, necessitating comprehensive consumer behavior investigation. This quantitative research employed an explanatory design with 150 respondents selected through purposive sampling. Data were collected via online questionnaire utilizing a five-point Likert scale encompassing 19 items across four constructs: brand image, customer experience, brand love, and consumer loyalty. Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 3.0 software analyzed the data through outer and inner model evaluation, incorporating 5,000 bootstrap permutations. Results demonstrate that brand image exerts the strongest direct effect on brand love (β = 0.567, p = 0.000), while customer experience demonstrates lesser influence (β = 0.328, p = 0.001). Both variables maintain significant direct pathways to consumer loyalty (β = 0.420 and β = 0.194 respectively). Critically, brand love mediates both relationships with substantial effect magnitude (β = 0.328, p = 0.000). The study concludes that brand love functions as a pivotal mediating mechanism, with brand image representing the paramount antecedent for emotional brand attachment. Future research should incorporate longitudinal designs, expand sample composition to non-academic populations, and investigate supplementary mediating variables including brand authenticity and perceived value.
creator: Elisa Budiarti
creator: Muhammad Mujahid Dakwah
rights: Copyright (c) 2025 Elisa Budiarti, Muhammad Mujahid Dakwah https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-11-27
publication date: 2025-11-27
volume: 7
number: 4
doi: 10.24256/kharaj.v7i4.8322

Analysis of Factors Influencing Students' Financial Analysis Skills with GPA as a Control Variable
type: item
description: Higher education contributes significantly to developing students' financial analysis competencies, but the gap between academic achievement and practical skills remains a major challenge. This study was designed to analyze factors influencing students' financial analysis skills with Grade Point Average (GPA) as a control variable. This study used a quantitative approach with a survey method involving 415 active Accounting and Management student respondents from ten universities in Palembang City. Data were collected through a five-point Likert scale-based questionnaire and analyzed using multiple linear regression with the help of SPSS version 26. The research constructs consisted of understanding basic accounting concepts, financial management, the use of digital accounting technology as independent variables, financial analysis skills as dependent variables, and GPA as control variables. The results showed that the three independent variables had a positive and significant effect on financial analysis skills with an R Square value of 0.807. The use of digital accounting technology was the most dominant factor with a beta coefficient of 0.592, followed by financial management (beta 0.220) and understanding basic accounting concepts (beta 0.127). The Grade Point Average strengthened the relationship between the independent variables and financial analysis skills. In conclusion, the integration of digital literacy, conceptual competency, and financial management understanding is crucial for developing students' analytical skills in the digital age. Higher education institutions need to optimize their technology-based and practice-based curricula to prepare graduates who are competitive in the financial industry
creator: Wahyu Febru Royen
creator: Kathryn Sugara
rights: Copyright (c) 2025 Wahyu Febru Royen, Kathryn Sugara https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-11-27
publication date: 2025-11-27
volume: 7
number: 4
doi: 10.24256/kharaj.v7i4.8434

The Influence of Social Media Marketing on Brand Engagement and Consumer Brand Knowledge in Fashion Shoe Products
type: item
description: The digital era has made social media a strategic platform for the fashion footwear industry in building brand engagement and consumer knowledge, but its effectiveness still shows inconsistent results. This study aims to examine the influence of five social media marketing elements including entertainment, customization, interaction, electronic word-of-mouth, and trendiness on brand awareness and brand image of fashion footwear products. A quantitative approach was used with a survey method on 116 respondents selected using purposive sampling from active social media users who have interacted with fashion footwear brands. Data were collected through an online questionnaire based on a four-point Likert scale and analyzed using Structural Equation Modeling with the Partial Least Squares approach through SmartPLS. The results showed that none of the social media marketing elements had a significant effect on brand awareness (R2 = 0.278 in the moderate category), and brand awareness also had no significant effect on brand image (R2 = 0.042 in the weak category). In conclusion, individual brands' social media marketing efforts have a marginal impact on building brand knowledge of fashion footwear products, so integration with a more comprehensive offline marketing strategy is needed, emphasizing content relevance and value propositions, and focusing on the credibility and consistency of brand communication.
creator: Fiqh Nurhidayatullah
creator: Muhamad Rendi
rights: Copyright (c) 2025 Fiqh Nurhidayatullah, Muhamad Rendi https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-11-28
publication date: 2025-11-28
volume: 7
number: 4
doi: 10.24256/kharaj.v7i4.8433

Sultan Jawara Study Of The Bantenan Type From The Perspective Of Civil Law And Sharia
type: item
description: The distribution of inheritance according to the Baduy indigenous community, both the outer Baduy and inner Baduy, prioritizes the kinship system and deliberation in the sociological approach of tribal structures between groups in kinship approaches to the patrilineal, matrilineal, and parental systems by maintaining the rights of the traditional customs of their communities which are carried out repeatedly in legal events which are made into legal rules that cannot be violated and do not violate the provisions stipulated by the state and this is protected by EX article 11 of the 1945 Constitution (Law no. 1 1974 Jo Law No. 16 of 2019 concerning marriage Chapter inheritance) while in Islamic law it has been standardized in verses 7, 11, 12 and 176 of the An-Nissa letter, but in the case of disputes, the element of deliberation with the heirs is prioritized.
creator: Faridatul Fauziah
creator: Muchammad Fauzan Mujkhlis
rights: Copyright (c) 2025 Faridatul Fauziah, Muchammad Fauzan Mujkhlis https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-11-30
publication date: 2025-11-30
volume: 7
number: 4
doi: 10.24256/kharaj.v7i4.8466

Shopping Lifestyle As A Moderating Variable Of The Influence Of Hedonic Shopping Value On Impulse Buying
type: item
description: This study aims to analyze and test the role of Shoppng Lifestyle variables as moderating variables in strengthening or weakening the influence of Hedonic Shopping Value (HSV) on Impulsive Buying (IB). Impulsive buying is a consumer behavior phenomenon characterized by lack of planning, quick decisions, and strong emotional drives, which often have significant financial consequences, especially in the context of e-commerce and stimulation-rich retail environments. Previous research has confirmed that hedonic value, namely the aspects of pleasure, excitement, and fantasy obtained from the shopping process, is a strong predictor of impulsive tendencies . However, the magnitude of this influence is believed not to be universal, but rather depends on the individual context, one of which is the internalized consumption pattern, namely shopping lifestyle. This study adopts the StimulusOrganismResponse (S-O-R) framework, where HSV serves as an internal stimulus (O) that triggers an impulsive buying response (R), and this interaction is moderated by shopping lifestyle. This study employed a quantitative design with a survey of active online shoppers in Indonesia. The target population was individuals with moderate to high levels of hedonic consumption. The analytical technique used was Moderated Regression Analysis (MRA) to test the moderation hypothesis. It is hoped that the findings of this study will provide theoretical contributions by validating shopppng lifestyle as an important contextual variable in consumer behavior models and provide practical implications for retailers in designing marketing strategies that target consumers based on their lifestyle profiles.
creator: Sulistyo Budi Utomo
creator: Rudy Irwansyah
creator: Asriany
creator: Dikky Mooy
creator: Risca Kurnia Sari
rights: Copyright (c) 2025 Sulistyo Budi Utomo, Rudy Irwansyah, Asriany, Dikky Mooy, Risca Kurnia Sari https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-11-30
publication date: 2025-11-30
volume: 7
number: 4
doi: 10.24256/kharaj.v7i4.8557

The Influence of Price (VAT) and Brand Image on Purchase Decisions of Scarlett Skincare Products in TikTok Shop through Consumer Trust as a Mediating Variable among Generation Z in Indonesia
type: item
description: This study aims to examine the effect of Price (VAT) and Brand Image on Purchase Decisions of Scarlett skincare products through TikTok Shop, with Consumer Trust serving as both a mediating and moderating variable among Generation Z in Indonesia. A quantitative approach was employed, targeting Generation Z consumers who have purchased Scarlett products via TikTok Shop. The sample was determined using purposive sampling, with the criteria of respondents aged 13–28 years. Based on the Rao Purba formula, the minimum required sample size was 96.4 respondents, rounded up to 100, which is considered appropriate according to Roscoe’s rule of thumb suggesting an ideal range of 30 to 500 respondents. Data were collected using questionnaires with a five-point Likert scale and analyzed with SmartPLS software. The findings reveal that Price (VAT), Brand Image, and Consumer Trust have a positive and significant effect on Purchase Decisions, both directly and indirectly. More specifically, Consumer Trust plays a mediating role in strengthening the influence of Price (VAT) and Brand Image on Purchase Decisions. Thus, Consumer Trust emerges as a key factor that bridges and reinforces the interrelationships among the variables, resulting in a more consistent and significant impact on Purchase Decisions
creator: Dela Aprilia
creator: Zaenul Muttaqien
rights: Copyright (c) 2025 Dela Aprilia, Zaenul Muttaqien https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-11-30
publication date: 2025-11-30
volume: 7
number: 4
doi: 10.24256/kharaj.v7i4.8405

Does Work Stress Influence the Psychological Well-Being of Outsourcing Employees in Jabodetabek?
type: item
description: This study investigates the influence of work stress on the psychological well-being of outsourced employees in the Jabodetabek region, Indonesia. The research background demonstrates that regulatory expansions permitting outsourcing in core business functions have intensified employment precarity and occupational stress among outsourced workers. This descriptive quantitative research examined 122 outsourced employees through validated questionnaires measuring work stress (19 items) and psychological well-being (26 items). Data were collected via online and face-to-face questionnaire administration, with simple linear regression analysis conducted using IBM SPSS Statistics version 25 software following classical assumption testing. The validity tests confirmed all 45 measurement items as valid (r-values ranging 0.581 to 0.934), while reliability testing achieved exceptional Cronbach's Alpha coefficients for work stress (0.963) and psychological well-being (0.985), both exceeding the 0.70 threshold. Results from simple linear regression analysis revealed that work stress exerts a statistically significant negative influence on psychological well-being (t-value = 11.396; p = 0.000; beta = 0.721). The regression equation Y = 152.316 + 1.265X demonstrates that each unit increase in work stress corresponds to a 1.265-point decrease in psychological well-being. The coefficient of determination (R² = 0.520) indicates that work stress accounts for 52% of the variation in psychological well-being outcomes. Findings confirm that work stress systematically and significantly diminishes psychological well-being among outsourced employees, necessitating comprehensive organizational interventions including stress management programs, flexible work arrangements, and enhanced occupational health support specifically designed for precarious workers.
creator: Edi Qurniyawan`
creator: Adrian Wijanarko
rights: Copyright (c) 2025 Edi Qurniyawan`, Adrian Wijanarko2 https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-02
publication date: 2025-12-02
volume: 7
number: 4
doi: 10.24256/kharaj.v7i4.8401

The Effect of Fintech Use on Personal Financial Management With Trust as a Mediating Variable in Generation Z
type: item
description: This study aims to analyze the influence of fintech use on personal financial management among Generation Z, with trust as a mediating variable. Data were collected through a survey of Generation Z users who actively use fintech services and analyzed using statistical regression and mediation analysis methods. The results indicate that fintech use has a positive and significant influence on personal financial management among Generation Z. Furthermore, trust acts as a partial mediator that strengthens this relationship. These findings indicate that user trust in fintech is crucial for improving the effectiveness of personal financial management. The practical implications of this study include the need to develop secure, transparent, and user-friendly fintech features, as well as improving digital financial literacy among Generation Z. Theoretically, this study strengthens the framework of the Technology Acceptance Model and the Unified Theory of Acceptance and Use of Technology by emphasizing the role of trust in financial technology adoption. This study opens up opportunities for further research to explore the factors influencing the effectiveness of fintech in the financial management of the younger generation.
creator: Ida Bagus Gde Indra Wedhana Purba
creator: IA Cynthia Saisaria Mandasari
creator: Ade Ruly Sumiartini
rights: Copyright (c) 2025 Ida Bagus Gde Indra Wedhana Purba, IA Cynthia Saisaria Mandasari, Ade Ruly Sumiartini https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-02
publication date: 2025-12-02
volume: 7
number: 4
doi: 10.24256/kharaj.v7i4.8390

Evaluating Marketing Strategy GrabFood Through Agile Marketing Capability Framework: A Case Study of XYZ Coffee
type: item
description: The rapid growth of digital food delivery platforms has transformed marketing practices among micro and small enterprises (MSMEs), requiring greater adaptability and data-driven decision-making. This study aims to evaluate how Soulja Coffee’s digital marketing strategy on the GrabFood platform demonstrates the four dimensions of the Agile Marketing Capability (AMC) framework: adaptability, collaborative integration, continual innovation, and forecasting and monitoring of market needs. An explanatory sequential mixed-method design was employed. The quantitative phase analyzed six-month Grab Merchant Dashboard data (January–June 2025), including sales trends, advertising performance indicators such as click-through rate and return on ad spend, and promotional outcomes. The qualitative phase involved semi-structured interviews with two internal informants (a manager and a marketing staff member) to contextualize the quantitative findings. Results indicate evidence of adaptability through rapid promotional adjustments following sales declines; collaboration through routine coordination between management, marketing, and frontline staff; and innovation through dashboard-based experimentation, including the use of a discount calculator, which contributed to an increase in ROAS from 1.68 in March to 37.43 in June. Forecasting and monitoring practices were still descriptive, relying on manual dashboard review rather than predictive analysis. Overall, Soulja Coffee demonstrates early-stage marketing agility that remains operational rather than strategically institutionalized. The study extends AMC application to Indonesian micro-MSMEs, showing how informal learning, platform-provided tools, and iterative experimentation shape marketing agility under resource constraints, offering guidance for MSMEs to strengthen data-driven decision-making in platform-based commerce.
creator: Wulan Yuniar Rahmawati
creator: Adam Hermawan
creator: Asep Nuryadin
rights: Copyright (c) 2025 Wulan Yuniar Rahmawati, Adam Hermawan, Asep Nuryadin https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-02
publication date: 2025-12-02
volume: 7
number: 4
doi: 10.24256/kharaj.v7i4.8255

The Effect of Leverage on Profitability with Firm Size and Sales Growth as Moderating Variables in LQ-45 Companies Listed on the Indonesia Stock Exchange
type: item
description: This study examines the effect of financial leverage (Debt to Equity Ratio) on corporate profitability, measured by Return on Assets, Return on Equity, and Net Profit Margin, among companies listed in the LQ-45 Index of the Indonesia Stock Exchange. Firm size and sales growth are analyzed as moderating variables to understand how internal capacity and market performance influence the leverage–profitability relationship. The research applies a quantitative approach using secondary data from 45 listed companies during 2022–2024. Panel data analysis with a Fixed Effect Model (FEM) and Generalized Least Squares (GLS) correction was employed to address heteroscedasticity and autocorrelation issues. The results indicate that leverage has a significant negative effect on profitability, confirming the relevance of the Trade-Off Theory in the Indonesian capital market context. Moreover, firm size strengthens this negative relationship, while sales growth moderates it positively. These findings provide new insights into how financial structure decisions affect performance among large and liquid firms in emerging markets. The study contributes to financial management literature by validating classical capital structure theories within Indonesia’s dynamic market environment.
creator: Firdaus Indrajaya Tuharea
creator: Dini Pramitasari
creator: Mutiara Cahyani
rights: Copyright (c) 2025 Firdaus Indrajaya Tuharea, Dini Pramitasari, Mutiara Cahyani https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-02
publication date: 2025-12-02
volume: 7
number: 4
doi: 10.24256/kharaj.v7i4.8428

The Effect of Enterprise Risk Management Based on Iso 31000 Company Performance According to An Islamic Business Perspective (Study on Pt Pln Nusantara Power up Tarahan)
type: item
description: The electricity sector faces significant challenges related to operational risks, efficiency, and energy supply reliability. This situation demands an integrated and sustainable risk management system. PT PLN Nusantara Power UP Tarahan, as one of the power generation units in Sumatra, has a high urgency to strengthen its risk governance system through the implementation of Enterprise Risk Management (ERM) based on ISO 31000. In addition, the application of Islamic Business Values such as trustworthiness (amanah), honesty (shiddiq), and justice (‘adl) is expected to enhance integrity and ethical culture within the organization. This study aims to analyze the effect of Enterprise Risk Management (ERM) based on ISO 31000 on Corporate Performance, as well as to examine its implementation from an Islamic Business Perspective at PT PLN Nusantara Power UP Tarahan. The research employed a quantitative explanatory approach involving 31 respondents selected through purposive sampling, supported by interviews with the Quality, Risk, and Compliance Management Department. The data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 4.0 software. The results indicate that all constructs were valid and reliable, with outer loading values > 0.70, Cronbach’s Alpha ranging from 0.781 to 0.951, Composite Reliability from 0.872 to 0.962, and Average Variance Extracted (AVE) from 0.620 to 0.836. Empirically, Enterprise Risk Management has a positive and significant effect on Corporate Performance (T-statistics > 1.96; P-value < 0.05). ISO 31000 has a positive and significant impact on ERM, but it does not have a direct effect on Corporate Performance. In contrast, the Islamic Business Perspective has a positive but insignificant effect on Corporate Performance
creator: Dewi Ayu Rahmawati
creator: Siska Yuli Anita
creator: Oza Restianita
rights: Copyright (c) 2025 Dewi Ayu Rahmawati, Siska Yuli Anita, Oza Restianita https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-02
publication date: 2025-12-02
volume: 7
number: 4
doi: 10.24256/kharaj.v7i4.8396

Employer Branding and Person-Organization Fit in Building Career Intention Gen Z
type: item
description: This study aims to examine the effect of Employer Branding and Person-Organization Fit on Career Intention of Digital Business Study Program students at Jember State Polytechnic. This research uses a quantitative approach with an explanatory method. The research sample amounted to 72 students selected through purposive sampling technique. Data were collected through a closed questionnaire and analyzed using multiple linear regression. The results showed that simultaneously, Employer Branding and Person-Organization Fit had a significant effect on Career Intention (p < 0.05), but partially only Person-Organization Fit had a significant effect. The Person-Organization Fit variable has a dominant influence, while Employer Branding does not show a significant influence individually. In conclusion, value fit between individuals and organizations is a key factor in shaping students' career intentions.
creator: Imam Abrori
creator: Via Lailatur Rizki
creator: Rezha Isyraqi Qastalano
creator: Rizky Adhitya Nugroho
rights: Copyright (c) 2025 Imam Abrori, Via, Rezha; Rizky https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-03
publication date: 2025-12-03
volume: 7
number: 4
doi: 10.24256/kharaj.v7i4.8028

The Influence of Customer Experience and Brand Awareness on Customer Loyalty of the Muslim Fashion Brand Rabbani with Customer Retention as a Mediating Variable
type: item
description: This study addresses inconsistent findings in previous research by analyzing the influence of customer experience and brand awareness on customer loyalty toward the Muslim fashion brand Rabbani, with customer retention as a mediating variable, grounded in the Stimulus-Organism-Response (S-O-R) framework. A quantitative survey of 257 Rabbani customers in Tasikmalaya, Indonesia, was conducted using purposive sampling based on specific criteria: residing in Tasikmalaya, having monthly income, and purchasing Rabbani products at least once within the past year. Data were collected through an online questionnaire using a five-point Likert scale and analyzed with Partial Least Squares Structural Equation Modeling (PLS-SEM). The findings reveal that customer experience demonstrates the strongest influence on customer retention (β = 0.517; T = 7.631; P = 0.000) and customer loyalty (β = 0.263; T = 3.816; P = 0.000). Brand awareness significantly affects customer retention (β = 0.328; T = 3.782; P = 0.000) but shows no direct effect on customer loyalty (β = 0.132; T = 1.373; P = 0.170). However, the effect becomes significant through full mediation of customer retention (β = 0.166; T = 2.886; P = 0.004). These findings validate the applicability of the S-O-R model in Muslim fashion contexts and resolve theoretical inconsistencies regarding brand awareness effects on loyalty. The results suggest that Rabbani should prioritize service excellence, implement retention-focused loyalty programs, and shift marketing resources from awareness campaigns toward personalized customer relationship management initiatives to reverse declining Top Brand Index performance and strengthen brand competitiveness in Indonesia's growing Muslim fashion market.
creator: Hagia Sofia
creator: Btari Mariska Purwaamijaya
creator: Syti Sarah Maesaroh
rights: Copyright (c) 2025 Hagia Sofia, Btari Mariska Purwaamijaya https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-03
publication date: 2025-12-03
volume: 7
number: 4
doi: 10.24256/kharaj.v7i4.8246

The Effect of Product Quality and Price Perception on Purchase Decision-Making Process Mediated by Brand Image in EdTech Start-Up
type: item
description: The quick development of digital technology has changed consumer behavior and sped up the expansion of Indonesian educational technology (EdTech) platforms. Among these, one of the digital training platforms is crucial for enhancing digital proficiency. With brand image acting as a mediating variable, this study attempts to investigate how product quality and price perception affect the decision to buy. 205 respondents, who were both participants and alumni of Dibimbing's bootcamp programs, participated in a quantitative study that used a convenience sample strategy. The findings reveal that the purchase decision-making process is positively and significantly impacted by both price perception (β = 0.214; p < 0.000) and product quality (β = 0.397; p < 0.000). Moreover, The impacts of Price Perception (indirect effect β = 0.123; p < 0.000) and Product Quality (indirect effect β = 0.183; p < 0.000) on the Purchase Decision-Making Process are considerably mediated by Brand Image. The direct effect of Product Quality remains stronger than the mediated one, suggesting that perceived quality is the dominant factor influencing purchasing behavior in EdTech contexts. These results highlight the strategic importance of enhancing product quality, implementing value-driven pricing, and strengthening brand image through testimonials and digital innovation to improve users’ purchasing decisions
creator: Astrid Nurul Azizah
creator: Syti Sarah Maesaroh
creator: Asep Nuryadin
rights: Copyright (c) 2025 Astrid Nurul Azizah, Syti Sarah Maesaroh, Asep Nuryadin https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-03
publication date: 2025-12-03
volume: 7
number: 4
doi: 10.24256/kharaj.v7i4.8256

Analysis Of The Communication Style Of Tiktok Shop Live Streaming Hosts Based On The Aida Model Stages
type: item
description: The rapid growth of social commerce in Indonesia has given rise to live streaming commerce, an interactive marketing strategy that merges entertainment, communication, and real-time sales. Within this context, hosts act as cruciall role as the primary mediators between products and audiences. This study examines TikTok Shop hosts communication styles in relation to the AIDA model stages. A qualitative approach was employed using a case study of the TikTok Shop account @alamme.official, a brand specializing in healthy food products. Data were collected through audio-visual content observation, semi-structured interviews, and key data metrics. The audio-visual observation data were analyzed using the Reflexive Content Analysis (RCA) technique, while the interview and performance data were utilized to provide contextual and complementary insights for interpreting the results. The findings reveal three distinct communication style patterns which interaction-oriented with emotive characteristics (Host A), task-oriented with emotive characteristics (Host B), and a combination of task-oriented with supportive characteristics (Host C). Among these, the task-oriented and supportive communication style was most successful in optimizing all stages of the AIDA model, as reflected in the highest levels of audience interaction, product clicks, and transactions compared to other communication styles identified in this study. Base on findings, this study conclude that a warm, empathetic, and responsive communication style contributes significantly to enhancing marketing communication effectiveness within the live streaming commerce. This research contributes for developing effective live streaming commerce style communication and recommends further analysis to assess the scalability of task-oriented and supportive interactions across diverse live commerce environments.
creator: Nazwa Syahda Anisa
creator: Btari Mariska Purwaamijaya
creator: Asep Nuryadin
rights: Copyright (c) 2025 Nazwa Syahda Anisa, Btari Mariska Purwaamijaya, Asep Nuryadin https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-03
publication date: 2025-12-03
volume: 7
number: 4
doi: 10.24256/kharaj.v7i4.8267

Evaluation of Operational Efficiency of Conventional and Sharia Rural Credit Banks (BPR) in Solo Raya Using Data Envelopment Analysis
type: item
description: This study aims to analyze and compare the operational efficiency of conventional Rural Credit Banks (BPR) and Sharia Rural Credit Banks (BPRS) operating in the Solo Raya area during the period 2020 to 2024. Using the Data Envelopment Analysis (DEA) method, this study measures the technical efficiency level of each bank and identifies the main factors that affect their performance. The input variables used include total assets, operating costs, third-party funds, and employee expenses, while the output variables consist of operating income, credit/financing distribution, and net profit. The results of this study show that there are significant variations in efficiency between BPR and BPRS, with operational scale, cost discipline, and financial structure as the main determining factors. This study contributes to the literature on microbanking efficiency in Indonesia and offers empirical evidence and practical recommendations for bank management and regulators in improving operational strategies and financial sustainability.
creator: Wahid Nur Hasan
creator: Imronudin
creator: Muhammad Sholahudin
rights: Copyright (c) 2025 Wahid Nur Hasan, Imronudin, Muhammad Sholahudin https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-04
publication date: 2025-12-04
volume: 7
number: 4
doi: 10.24256/kharaj.v7i4.8337

Governance and Sustainability in the Local Context: An Interpretative Study of BUMDes in Banten
type: item
description: Village-Owned Enterprises (BUMDes) in Indonesia are mandated to implement good governance principles and advance sustainable development. However, understanding how governance and sustainability operate in local contexts remains limited. This qualitative interpretive study examined governance and sustainability practices across five purposively selected BUMDes in Banten Province. The research employed multiple case study design with data collected through ten semi-structured in-depth interviews with BUMDes managers, village officials, and community leaders, combined with document analysis of strategic plans, governance reports, and financial records from 2022 through 2025. Interview and documentary data were analyzed using thematic analysis methodology employing systematic coding, theme development, data triangulation, and reflexive interpretation to ensure analytical credibility and dependability. The findings reveal four critical themes. First, BUMDes governance operates through dynamic duality where formal structures provide legitimacy while informal networks grounded in kinship relations exert preponderant influence over actual decision-making. Second, sustainability is interpreted adaptively, emphasizing short-term economic survival despite embedded social and environmental commitments rooted in local values. Third, persistent tensions exist between organizational efficiency imperatives and stakeholder inclusivity, resulting in marginalization of women and youth. Fourth, social capital encompassing trust and community cohesion functions as critical institutional buffer enabling organizational resilience during crises. The research concludes that governance and sustainability in BUMDes represent ongoing navigation processes between competing institutional imperatives rather than matters of simple regulatory compliance. Governance requires contextually adaptive approaches recognizing informal mechanisms as legitimate institutional contributions deserving delibera…
creator: Faidurrizal
creator: Leo Agustino
creator: Rina Yulianti
rights: Copyright (c) 2025 Faidurrizal, Leo Agustino, Rina Yulianti https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-04
publication date: 2025-12-04
volume: 7
number: 4
doi: 10.24256/kharaj.v7i4.8436

The Influence of Islamic Store Atmosphere, Service Quality and Digital Marketing on Consumer Purchase Decisions
type: item
description: This study aims to analyze the extent to which the store atmosphere characterized by Islamic values, service quality, and digital marketing strategies influences consumers' purchasing decisions at Foresthree Coffee Shop. The background of this study is based on the rapid growth of the coffee shop industry and the shift in consumer tastes that now prioritize a comprehensive experience not only on the taste of coffee, but also the comfort of space, quality of service, and digital interaction. A quantitative approach was applied in this study using a survey method of 460 respondents from five favorite coffee shops in Bukittinggi City. The collected data was then analyzed using descriptive statistics and multiple linear regression. The findings of the study show that the three variables of the Islamic atmosphere, service quality, and digital marketing have a positive and significant effect on purchasing decisions. The presence of Islamic elements in store design fosters a sense of comfort and increases the confidence of Muslim consumers (β = 0.232; p = 0.000). On the other hand, responsive and friendly service strengthens the level of customer satisfaction (β = 0.268; p = 0.000). The digital marketing strategy through social media and online platforms has proven to be effective in expanding brand reach and strengthening relationships with consumers (β = 0.130; p = 0.007). Overall, these three factors contributed 23.1 percent to the purchase decision variable (R²= 0.231). Based on these results, business actors are advised to integrate Islamic elements into the concept and atmosphere of the store, maintain and improve the quality of service consistently, and optimize the use of digital channels to strengthen customer loyalty
creator: Afri Tia Deftiana
creator: Asyari
rights: Copyright (c) 2025 Afri Tia Deftiana, Asyari https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-05
publication date: 2025-12-05
volume: 7
number: 4
doi: 10.24256/kharaj.v7i4.8277

Public Perception of the Accountability of the Genteng Wetan Village Government's Financial Reports
type: item
description: This study aims to understand in-depth how the community interprets the accountability of village government financial reports in Genteng Wetan Village, Genteng District, Banyuwangi Regency. This study used a qualitative approach with a descriptive design, where informants were selected using a purposive sampling technique. A total of 12 informants were involved, including the village head, village secretary, treasurer, BPD members, community leaders, and village residents. Data was collected through in-depth interviews, participatory observation, and document analysis such as village budget reports and village meeting minutes. The research results show that village governments have attempted to implement transparency through the publication of financial reports, but most residents do not understand the content and meaning of these reports due to limited financial literacy. Citizen participation in accountability forums is also low and tends to be symbolic. This finding confirms that the success of public accountability is not only determined by the availability of reports, but also by the public's ability to understand the information and engage in the oversight process. This study suggests that village governments increase the dissemination of financial reports in simple language, expand citizen participation, and optimize the use of the Village Financial System (Siskeudes) as a means of transparency.
creator: Eka Puji Lestari
creator: Mutmainnah
rights: Copyright (c) 2025 Eka Puji Lestari, Mutmainnah https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-05
publication date: 2025-12-05
volume: 7
number: 4
doi: 10.24256/kharaj.v7i4.8536

Building Loyalty in Islamic Banking: How Brand Trust and Mobile Banking Quality Drive Customer Satisfaction and Retention
type: item
description: This study aims to analyze the influence of brand trust and mobile banking service quality on customer loyalty through customer satisfaction in the islamic banking industry in indonesia. A quantitative research method was employed with a sample of 230 respondents, consisting of bank syariah indonesia (BSI) customers in the malang raya area. Data were collected using a likert-scale questionnaire and analyzed using the partial least squares structural equation modeling (PLS-SEM) method with the help of smartpls 4 software. The results indicate that both brand trust and mobile banking service quality have a positive and significant effect on customer satisfaction, which in turn serves as a strong mediating variable in the relationship. Furthermore, mobile banking service quality has a significant positive effect on customer loyalty, as does customer satisfaction. Brand trust and mobile banking service quality also significantly influence customer loyalty through customer satisfaction as a mediating variable. These findings highlight the crucial role of customer satisfaction in building customer loyalty. It is evident that both brand trust and the quality of mobile banking services enhance satisfaction, which ultimately drives loyalty. Therefore, islamic banks need to strengthen customer trust and improve the quality of their digital services to retain their customers.
creator: Navilah Laila Wardani
creator: Harun Alrasyid
creator: Nurhidayah
rights: Copyright (c) 2025 Navilah Laila Wardani, Harun Alrasyid, Nurhidayah https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-07
publication date: 2025-12-07
volume: 7
number: 4
doi: 10.24256/kharaj.v7i4.8629

Analyzing the Impact of Foreign Board and Foreign Ownership on Dividend Policy: Evidence from Indonesia
type: item
description: Dividend policy is crucial for the company because there are investors who are entitled to and await cash dividends distributed by the company. However, on the other hand, management believes that the company's profits are better retained for the purpose of future investments. Indonesia adopts a two-tier system for board members in companies by separating the supervisory function of the board from the executive function of the board. The purposive sampling technique was used in the selection of research samples, resulting in 543 companies during the years 2018-2021. The results of the panel data regression using the Lagrange Multiplier test obtained REM as the best model. with the results of Foreign Directors having a significant and positive impact on dividends, as well as the results of Foreign Commissioners having a significant and positive impact on dividends, then foreign ownership has a negative and significant impact on dividends
creator: Rafie Akbar Sumarno
creator: Muhammad Husni
creator: Anto Andreawan
rights: Copyright (c) 2025 Rafie Akbar Sumarno, Muhammad Husni, Anto Andreawan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-08
publication date: 2025-12-08
volume: 7
number: 4
doi: 10.24256/kharaj.v7i4.8132

The Influence of Digital Mediation of Financial Literacy on Fashion Trend Social Circulation and Lifestyle Behavior of Millennials in Sorong Regency
type: item
description: This study aims to determine the influence of Fashion Trend Association on the Lifestyle Behavior of the Millennial Generation through Digital Financial Literacy as a mediating variable in the Millennial Generation in Sorong Regency. This study was conducted on 65 Millennial Generations. using nonprobability sampling techniques, namely not providing equal opportunities or chances for each element. Data analysis techniques using Smart PLS (Partial Least Square) Software. The results of the quantitative analysis in this study indicate that the Millennial Generation of Sorong Regency perceives all research, namely Fashion Trend Association, Digital Financial Literacy and Millennial Generation Lifestyle Behavior. The results of the study show that Fashion Trend Socialization has a Positive and Significant Influence on the Lifestyle Behavior of the Millennial Generation in Sorong Regency. Fashion Trend Socialization has a Positive and Significant Influence on the Digital Financial Literacy of the Millennial Generation and Fashion Trend Socialization has a Positive and Significant Influence on the Lifestyle Behavior of the Millennial Generation through Digital Financial Literacy for the millennial generation of Sorong Regency society. Digital Financial Literacy does not affect the lifestyle behavior of the Millennial Generation of Sorong Regency society
creator: Aryfudin
creator: Nurhidayah
creator: M. Ridwan Basalamah
rights: Copyright (c) 2025 Aryfudin; Nurhidayah, M. Ridwan Basalamah https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-08
publication date: 2025-12-08
volume: 7
number: 4
doi: 10.24256/kharaj.v7i4.8652

The Influence of Halal Labels, Brand Image, and Product Quality on Purchasing Decisions of Skintifict Products with Word of Mouth as a Moderating Variable (Study on Muslim Adolescents in Palu City)
type: item
description: This study aims to analyze the influence of halal labels, brand image, and product quality on purchasing decisions for Skintific cosmetic products, as well as to evaluate the role of word of mouth in moderating the relationship between research variables among Muslim adolescents in Palu City. This study is motivated by the increasing demand for halal cosmetics by Muslim consumers and the phenomenon of digital marketing that shapes purchasing decision-making patterns through social influence and opinions on social media. The study used a quantitative method with the Structural Equation Modeling – Partial Least Square (SEM–PLS) analysis technique, and involved 200 respondents selected through purposive sampling. The results showed that halal labels, brand image, and product quality had a positive and significant effect on purchasing decisions. Word of mouth was proven to moderate all relationships, but with different dynamics: negative moderation of the relationship between halal labels and purchasing decisions, and positive moderation of brand image and product quality. This study provides academic and practical contributions in cosmetic marketing strategies for the Muslim adolescent consumer segment.
creator: Devi Novianty
creator: Amiruddin Kadir
creator: Sudirman
rights: Copyright (c) 2025 Devi Novianty, Amiruddin Kadir, Sudirman https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-08
publication date: 2025-12-08
volume: 7
number: 4
doi: 10.24256/kharaj.v7i4.8514

Annesang (Muzara'ah) Based on Maslahah and CIBEST in Improving Farmer Welfare in Bulukumba Regency
type: item
description: This study focuses on the implementation of the Annesang (Muzara'ah) system based on the Maslahah concept to improve the welfare of farmers in Batulohe Village, Bulukumpa District, Bulukumba Regency. The phenomenon of profit-sharing cooperation between landowners and rice farmers is important because of income inequality and the risk of injustice in the distribution of harvests, and highlights the spiritual aspect that has so far received little attention. This study uses a qualitative phenomenological approach with observation methods, in-depth interviews, questionnaires, and documentation of 30 farmers. The CIBEST (Center of Islamic Business and Economic Studies) model is used as a multidimensional measuring tool that assesses welfare and poverty from a comprehensive material and spiritual aspect. The results of the study indicate that the implementation of the Maslahah-based Annesang (Muzara'ah) system and the CIBEST model significantly improved the welfare index of farmers in Batulohe Village, particularly in terms of higher income, economic resilience, spiritual satisfaction, and a more balanced quality of life. Challenges encountered included the implementation of oral contracts, unclear capital participation, and risk management that requires a more professional and legal approach. The implications of the study emphasize the importance of strengthening the Maslahah-based Annesang system as a model for fair, sustainable agricultural cooperation, and integrating the spiritual values ​​of agrarian communities. The CIBEST model is recommended as a holistic welfare evaluation instrument that facilitates the formulation of integrated economic and socio-spiritual intervention policies and programs. Regulatory support, facilitation of contract legalization, farmer capacity building, and legal protection by the government and related institutions are expected to ensure that this profit-sharing practice runs effectively, transparently, and is able to improve the welfar…
creator: Sri Nurul Nabila
creator: Rahman Ambo Masse
creator: Sumarlin
creator: Kamaruddin Arsyad
creator: Abdul Wahab
rights: Copyright (c) 2025 Sri Nurul Nabila, Rahman Ambo Masse, Sumarlin https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-08
publication date: 2025-12-08
volume: 7
number: 4
doi: 10.24256/kharaj.v7i4.8515

Good Corporate Governance Mediates The Effect of Taxes on Transfer Pricing In Creating a GOLD Indonesia 2045
type: item
description: Transfer pricing (TP) practices by multinational corporations (MNCs) are a crucial issue in tax administration that has the potential to reduce the domestic tax base, a significant threat to state revenue collection efforts needed to realize Indonesia Emas 2045. This study aims to examine the mediating role of Good Corporate Governance (GCG) in the relationship between taxes (proxied by tax rates) and corporate decisions to conduct transfer pricing . Based on Agency Theory , differences in interests between principals (owners/tax authorities) and agents (management) can encourage aggressive TP practices aimed at minimizing tax burdens. GCG, through principles such as transparency, accountability, and independence, is expected to act as an effective internal and external monitoring mechanism . The proposed research method is a quantitative approach with path analysis on data from MNC companies listed on the Indonesia Stock Exchange (IDX) during a certain period. The expected results are to prove that GCG not only weakens the tax incentives for aggressive TP (moderation role), but also forms a more responsible channel in determining transfer prices that is in line with the Arm's Length Principle . These findings will emphasize that the synergy between strict tax regulations and strong GCG implementation is key to ensuring sustainable tax compliance, creating a healthy investment climate, and supporting state financial accountability which is vital for achieving Indonesia's long-term development vision.
creator: Paul Usmany
rights: Copyright (c) 2025 Paul Usmany https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-08
publication date: 2025-12-08
volume: 7
number: 4
doi: 10.24256/kharaj.v7i4.8717

Digital Business Model Innovation In SMEs: A Systematic Literature Review
type: item
description: Purpose – Digital business model innovation (DBMI) is crucial for SMEs to survive and thrive in this era of rapid digital transformation. However, research on DBMI remains fragmented, with limited understanding of the driving factors, implementation strategies, impacts, and challenges faced by SMEs in adopting DBMI. This article systematically reviews the literature on DBMI in SMEs (2015-2025), identifying key themes, research gaps, and providing future research directions. Methodology –This study uses a systematic literature review (SLR) approach based on PRISMA guidelines. The selected literature consists of 25 articles that were analysed descriptively and thematically, with a focus on the SME context. Findings – The review results show that DBMI is influenced by internal factors such as transformational leadership and technological readiness, as well as external factors such as government support and crises. The implementation of DBMI in SMEs includes process digitization, value proposition innovation, and revenue model changes. The impacts include improved financial performance, competitiveness, and business resilience, despite challenges such as resource constraints and resistance to change. Originality – This article fills the literature gap by synthesizing DBMI in SMEs from developing countries and offers a new theoretical framework for digital business model development.
creator: Yerizal Yerizal
creator: Vera Septaria
rights: Copyright (c) 2025 Yerizal Yerizal, Rino Rino, Yunia Wardi https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-09
publication date: 2025-12-09
volume: 7
number: 4
doi: 10.24256/kharaj.v7i4.8692

Analysis of Factors Affecting the Financial Performance of MSMEs in the Culinary Sector in Makassar City
type: item
description: This study aims to analyze the factors that influence the financial performance of culinary sector MSMEs in Makassar City. The variables used in this study include Financial Literacy, Financial Management, Access to Capital, Product Innovation, Payment Gateway, Age of Business Actors, Length of Formal Education, Business Experience, and dummy variables to differentiate MSME scale categories (micro, small, and medium enterprises). The study population includes all 9,479 culinary sector MSMEs in Makassar City, with sampling using proportional stratified random sampling techniques to obtain 99 respondents. Data collection was carried out through documentation, questionnaires, and direct observation of business actors. Data analysis methods include descriptive percentage analysis, instrument testing (validity and reliability), classical assumption testing (heteroscedasticity and multicollinearity), multiple linear regression analysis, dummy variable testing, and hypothesis testing using the F test, coefficient of determination (R²), and t test. The study uses quantitative methods. The results of the study showed that the coefficient of determination (R²) value was 0.826, indicating that 82.6% of the variation in MSME financial performance could be explained by the independent variables in the model. The F test produced a calculated F value of 47.524, which was greater than the F table of 2.05, so the research model was declared significant simultaneously. Meanwhile, the results of the t test showed that all independent variables had a significant influence on financial performance because the calculated t value was greater than the t table (1.987). The dummy variable test showed that micro businesses had a lower influence on financial performance compared to small businesses, while small businesses showed a more significant and better influence than medium businesses. The results of this study indicate that business scale also determines the variation in financial perfo…
creator: Intan Permata Sari. R
creator: Muhammad Azis
creator: Abd Rahim
rights: Copyright (c) 2025 Intan Permata Sari. R, Muhammad Azis, Abd Rahim https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-09
publication date: 2025-12-09
volume: 7
number: 4

The Role of Community Participation, Apparatus Capacity, and Monitoring Systems in Improving Village Fund Accountability
type: item
description: This study aims to analyze the influence of community participation, apparatus capacity, and the monitoring system on the accountability of Village Fund management in Barumun Tengah District, Padang Lawas Regency. Using a quantitative approach with an associative method, this study involved a population of village officials and beneficiaries of the Village Fund. A sample of 60 respondents was selected through a purposive sampling technique. Data were collected via questionnaires and in-depth interviews, then analyzed using multiple linear regression with the help of SPSS version 25. The results showed that partially, community participation, apparatus capacity, and the monitoring system had a positive and significant effect on the accountability of Village Fund management. The monitoring system had the most dominant influence. Simultaneously, the three variables had a significant effect (F count = 40.980 significance 0.000), with a coefficient of determination (R²) of 0.683, which explained 68.3% of the variation in accountability, while 31.7% was influenced by other factors such as leadership, commitment, and public transparency. These findings confirm that increasing accountability in Village Fund management requires synergy between the community, apparatus, and an effective monitoring system. Village governments need to strengthen community participation in deliberations, increase the capacity of officials through ongoing training, and improve transparent and participatory monitoring mechanisms to support more accountable Village Fund governance.
creator: Nursapa Indah Damanik
creator: Yenni Samri Juliati Nasution
creator: Nurul Inayah
rights: Copyright (c) 2025 Nursapa Indah Damanik, Yenni Samri Juliati Nasution, Nurul Inayah https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-09
publication date: 2025-12-09
volume: 7
number: 4
doi: 10.24256/kharaj.v7i4.8478

Bankruptcy Prediction Analysis Of Retail Companies Affected by Israeli Boycott Using Altman's Z-Score and Springate
type: item
description: This study aims to analyze the potential bankruptcy of retail sub-sector companies affected by the Israeli boycott listed on the Indonesia Stock Exchange (IDX) for the period 2022–2024 using the Altman Z-Score and Springate models. By applying both prediction models and computing financial ratios from the companies' financial statements, this study employs a qualitative approach to evaluate the likelihood of bankruptcy. According to the findings, the Springate model has an accuracy rate of 50% with a 50% mistake rate, whereas the Altman Z-Score model has a higher accuracy rate of 75% with a 25% error rate. The quantity and kind of financial ratios employed, as well as the threshold values that each model applies, affect the variations in prediction outcomes. According to the results, the Altman Z-Score model is better suited to forecast bankruptcy in retail businesses impacted by the boycott. Businesses can use this analysis's insightful findings to identify financial issues early and take proactive steps to preserve their viability. This research contributes by providing useful insights for investors, companies, and policymakers to anticipate financial distress and make better strategic decisions in the retail sector.
creator: Sofia Lazura
creator: Rahmat Daim Harahap
creator: Muhammad Syahbudi
rights: Copyright (c) 2025 Sofia Lazura, Rahmat Daim Harahap, Muhammad Syahbudi https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-09
publication date: 2025-12-09
volume: 7
number: 4
doi: 10.24256/kharaj.v7i4.8545

Halal Supply Chain Management: An Analysis of Decision-Making factors at Ngebum Beach in Kendal
type: item
description: purpose: The purpose of this study is to determine the factors causing the decline in the number of visitors to Ngebum Beach in Kendal Regency. Furthermore, the researcher will implement Halal Supply Chain Management in the tourism industry by applying the concept of halal tourism at Ngebum Beach in Kendal. The researcher will then analyze whether the implementation of halal supply chain management in the field of halal tourism can be one of the factors that attract tourists to visit Ngebum Beach.Methods: The research method used was qualitative research with a ground theory approach. The data collection techniques used were reduction, data presentation, and drawing conclusions. The data analysis technique used was data triangulation.. Results: The results of the study show that the factor causing the decline in the number of visitors to Ngebum Beach after it became a trending topic was that visitors were no longer curious about Tiram Bakar. The concept of halal tourism was not an explicit factor in tourists' decision to visit, but was based on accessibility, economy, culinary characteristics, and local tourism-based customs.Implications: These findings provide practical insights for Ngebum beach managers and halal guarantee institutions (LBH) that the application of the concept of halal tourism by applying halal tourism categories to tourist destinations cannot be fully implemented, given that each tourist destination has its own attractions and has rules that are enforced in accordance with the conditions at that tourist destination
creator: Atik Dina Nasikhah
creator: Septian Dwi Cahyo
rights: Copyright (c) 2025 Atik Dina Nasikhah DINA, Septian Dwi Cahyo https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-10
publication date: 2025-12-10
volume: 7
number: 4
doi: 10.24256/kharaj.v7i4.8217

The Impact of Digital Transformation through Visual Content on Business Activities in Palopo City
type: item
description: The accelerating digital transformation has driven significant changes in how businesses market their products and engage with consumers. In Palopo City, the use of visual content, such as product photos, short videos, promotional designs, and visual storytelling, has become an increasingly prominent strategy. However, there is limited research specifically addressing how visual content impacts the business activities of various business actors in the region during the digital transformation process. This study aims to analyze the role of visual content in increasing visibility, sales, and customer relationships as part of the dynamics of digital transformation among businesses in Palopo City. Using a qualitative approach with in-depth interviews and field observations, this study explores the experiences and perceptions of business actors from various sectors. The research findings indicate that visual content serves not only as a promotional tool but also as a means of building brand identity, increasing credibility, and expanding market reach through digital platforms. Furthermore, businesses that are able to adapt visual content consistently and creatively tend to experience a more significant increase in business activity. This study provides a theoretical contribution related to understanding the role of visual content in digital transformation, while also offering practical implications for businesses, supporting institutions, and local governments to optimize digital strategies to drive local economic growth.
creator: Andi Faizah Makmur
creator: Muhammad Alwi
creator: Mahadin Shaleh
creator: Andi Farhami Lahila M
rights: Copyright (c) 2025 Andi Faizah Makmur, Muhammad Alwi, Mahadin Shaleh, Andi Farhami Lahila M https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-12
publication date: 2025-12-12
volume: 7
number: 4
doi: 10.24256/kharaj.v7i4.8526

https://ejournal.iainpalopo.ac.id/index.php/alkharaj/article/view/8537
type: item
title: The Influence of Return on Assets (ROA), Total Assets Turnover (TATO), Debt to Equity Ratio (DER), and Earnings per Share (EPS) on Stock Returns: A Case Study of the Oil and Gas Industry Listed on the Indonesia Stock Exchange for the 2019–2023 Period
description: One of the main considerations for investors in the capital market is obtaining an optimal stock return, as stock returns reflect market perceptions of a company’s performance and future prospects. This study aims to examine how Return on Assets (ROA), Total Assets Turnover (TATO), Debt to Equity Ratio (DER), and Earnings per Share (EPS) influence stock returns in oil and gas companies listed on the Indonesia Stock Exchange during the 2019–2023 period. A quantitative method with a descriptive approach was applied. The research population consisted of oil and gas companies registered on the exchange within the specified period. Using a purposive sampling technique, 16 companies met the criteria, producing a total of 80 observational data points. Data analysis was conducted using panel data regression through EViews 12. The findings indicate that ROA, TATO, DER, and EPS jointly have a significant effect on stock returns. However, in the partial analysis, only ROA demonstrates a positive and significant influence on stock returns, while TATO, DER, and EPS do not show significant effects. These results highlight that profitability, as represented by ROA, plays a more dominant role in determining stock return movements in the oil and gas sector
creator: Dwi Urip Wardoyo
creator: Muhammad Rasyid Ridho Abdullah
rights: Copyright (c) 2025 Dwi Urip Wardoyo, Muhammad Rasyid Ridho Abdullah https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-13
publication date: 2025-12-13
volume: 7
number: 4
doi: 10.24256/kharaj.v7i4.8537

The Role of Digital Transformation in Strengthening Indonesia’s Sharia Capital Market
type: item
description: This study aims to analyze the digital transformation of Sharia capital market services in Islamic banking institutions, focusing on their opportunities, challenges, and implications for customer perceptions. The research employs a systematic literature review (SLR) approach to synthesize national and international scholarly publications from 2015 to 2025 that discuss the digitalization of Islamic financial institutions. The findings indicate that digital transformation has improved operational efficiency, inclusiveness, and transparency in Sharia-based investment activities through the adoption of innovations such as mobile banking, Islamic mutual funds, sukuk, and Cash Waqf Linked Sukuk (CWLS). However, the transformation process still encounters several obstacles, including cybersecurity risks, limited human resource capacity, low levels of financial literacy, and a regulatory framework that has not fully adapted to technological progress. Furthermore, customer perceptions of digital Sharia services are shaped by perceived usefulness, ease of use, service quality, and the assurance of Sharia compliance, all of which influence customer trust and loyalty. The study concludes that the effectiveness of digital transformation in Islamic banking depends on the synergy between technological innovation, adaptive regulation, financial literacy enhancement, and adherence to maqasid al-shariah principles to reinforce the role of the Islamic capital market in achieving an inclusive and sustainable Islamic financial ecosystem.
creator: Rinda Asytuti
creator: Indah Naela Zulfa
creator: Ina Rahmadani
creator: Aisyah Fitriani
creator: Ismi Nurhanifah
rights: Copyright (c) 2025 Rinda Asytuti, Indah Naela Zulfa, Ina Rahmadani, Aisyah Fitriani, Ismi Nurhanifah https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-13
publication date: 2025-12-13
volume: 7
number: 4
doi: 10.24256/kharaj.v7i4.8521

Loyalty, Satisfaction, and Performance: Do We Really Need Training as a Mediator?
type: item
description: This study aims to examine the influence of loyalty and job satisfaction on employee performance and to analyze the mediating role of human resource training at CV Putra Mahkota. Using a quantitative explanatory design, all 65 employees were surveyed through questionnaires and the data were analyzed using SEM-PLS. The findings show that loyalty and job satisfaction positively and significantly affect both employee performance and human resource training, and that training itself significantly improves performance. However, human resource training does not mediate the effects of loyalty or job satisfaction on performance. These results imply that organizations should strengthen direct strategies to enhance employee loyalty and job satisfaction, while improving training programs to ensure they are more structured, continuous, and aligned with performance needs, offering valuable direction for future research and managerial practice.
creator: Supriyanto
creator: Abd. Kodir Djaelani
creator: Abdul Wahid Mahsuni
rights: Copyright (c) 2025 Supriyanto, Abd. Kodir Djaelani, Abdul Wahid Mahsuni https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-14
publication date: 2025-12-14
volume: 7
number: 4
doi: 10.24256/kharaj.v7i4.8732

Moral Dilemma Of Sellers In The Practice Of Manipulation Of Institutional Purchase Transaction Notes From The Perspective Of Islamic Business Ethics
type: item
description: This study examines the moral dilemma experienced by household furniture store sellers when facing requests for invoice manipulation from institutional buyers. This phenomenon is rarely discussed despite reflecting the conflict between economic interests and ethical responsibility in institutional transactions. The research aims to explain the forms of moral dilemma faced by sellers, how sellers interpret and respond to these dilemmas, and the application of Islamic business ethics principles as a resolution framework. A qualitative approach with phenomenological design was employed to understand the subjective experiences of sellers. Data were collected through semi-structured interviews and participant observation with household furniture store owners in Kecipir, Palangka Raya who serve institutional purchases. Findings reveal three patterns of invoice manipulation: price increases exceeding actual transactions, provision of blank stamped invoices, and addition of fictitious items. Sellers experience internal conflict between maintaining integrity and retaining regular customers as stable income sources. These practices violate the principles of amanah, shiddiq, justice, and tabligh in Islamic business ethics. The root cause lies in structural injustice characterized by the absence of employee compensation policies and weak internal control systems in institutions. The study concludes that strengthening spiritual awareness, establishing fair compensation policies, improving audit systems, and implementing strict sanctions are necessary to address this moral dilemma. The findings contribute to developing the concept of moral dilemma in Islamic business ethics, particularly in the context of institutional transactions that have been rarely examined previously.
creator: Assyifa
creator: Surya Sukti
rights: Copyright (c) 2025 Assyifa, Surya Sukti https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-15
publication date: 2025-12-15
volume: 7
number: 4
doi: 10.24256/kharaj.v7i4.8314

The Role of Brand Love in Mediating the Influence of Brand Trust on Consumer Loyalty of Sariayu Cosmetics
type: item
description: Background: The Indonesian cosmetics industry faces intense competition, with Sariayu experiencing declining market share from 15% in 2020 to 8.9% in 2024, indicating weakened consumer loyalty. Purpose: This study examines the mediating role of brand love in the relationship between brand trust and consumer loyalty toward Sariayu facial mask products. Methods: A quantitative explanatory design was employed with purposive sampling of 150 University of Mataram students aged 18-25 years with minimum twice product usage. A five-point Likert scale questionnaire was analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). Results: Brand trust significantly influenced brand love (β = 0.785, p < 0.001). Both brand trust (β = 0.661, p < 0.001) and brand love (β = 0.230, p = 0.009) positively affected consumer loyalty. Brand love partially mediated the trust-loyalty relationship, indicating emotional bonds amplify trust effects on loyalty. Conclusion: Brand love functions as a significant mediator between brand trust and consumer loyalty, emphasizing the importance of cultivating both cognitive trust and affective commitment in building sustainable loyalty for local cosmetic brands. These findings validate theoretical frameworks while extending applicability to the Indonesian halal cosmetics industry.
creator: Baiq Asya Faras Khairunnisa
creator: Muhammad Mujahid Dakwah
rights: Copyright (c) 2025 Baiq Asya Faras Khairunnisa, Muhammad Mujahid Dakwah https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-15
publication date: 2025-12-15
volume: 7
number: 4
doi: 10.24256/kharaj.v7i4.8323

The Role of Management Accounting in Determining Dui'menre'in Bugis Traditional Wedding Traditions
type: item
description: This research examines the shift in meaning of dui' menre' in Bugis society from a traditional symbol to a socio-economic burden. This tradition has serious consequences, including delayed marriage and elopement (silariang; Bugis), due to its often irrational nominal value and the pressure to maintain prestige. Through a qualitative approach, this study finds tension between the traditional meaning of dui' menre' as a marker of self-esteem (siri') and the financial reality of the younger generation, exacerbated by the gap with the principle of simplicity in Islam. As a solution, this study offers an alternative perspective by rationalizing its determination through a management accounting framework. Dui' menre' is analyzed as a project cost (wedding party) that requires strategic planning. The proposed framework combines target costing to set minimum costs based on real budgets, value-based pricing to calculate honor premiums fairly, and cost control mechanisms to ensure accountability. Thus, this study not only contributes academically by expanding the application of management accounting to the cultural realm, but also provides a practical framework for communities and traditional leaders to balance the preservation of traditions with financial sustainability and the alignment of Islamic values.
creator: Nur'Illiyyien
creator: Neks Triani
creator: Syarifuddin
creator: Darwis Said
rights: Copyright (c) 2025 Nur'Illiyyien, Neks Triani, Syarifuddin, Darwis Said https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-16
publication date: 2025-12-16
volume: 7
number: 4
doi: 10.24256/kharaj.v7i4.8538

Examining the Value of Gratitude in Determining Selling Prices
type: item
description: This study attempts to explore and uncover the meaning of determining the selling price of fish traders.This study uses phenomenology as a method with data collection through interviews and documentation. The study shows that fish traders tend to ignore the calculation of the Cost of Goods Sold (COGS). The values ​​of gratitude and love expressed in the COGS are used as the basis for determining the selling price of fish. The low selling price of fish for informants is conceptualized as a "feeling" of mutual love for others. Several non-material aspects underlie the neglect of COGS, such as the attitude of fish traders and collectors who often express gratitude for the results of fish sales. The implied gratitude illustrates the neglect of the cost aspect in COGS in determining the selling price. This study reveals the phenomenon of determining COGS and fish selling prices for fish traders.
creator: Riyanti
creator: Sofyan Syamsuddin
creator: Darwis Said
creator: Syarifuddin
rights: Copyright (c) 2025 Riyanti, Sofyan Syamsuddin, Darwis Said, Syarifuddin https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-16
publication date: 2025-12-16
volume: 7
number: 4
doi: 10.24256/kharaj.v7i4.8457

Accounting Analysis of Sharia Based Financing in the Selin Karya Murni MSME (Descriptive Qualitative Study)
type: item
description: This research aims to understand the meaning of accounting for installment sales financing under the sharia system in micro, small, and medium enterprises (MSMEs) at Selin Karya Murni. Using a qualitative approach with an ethnomethodological framework, through analysis of indexicality, reflexivity, and shared understanding. This research collects data through interviews, observations, and company documents, then compares it with the Al-Qur'an and Hadith to assess its conformity with sharia principles. The research results show that the implementation of sharia financing at Selin Karya Murni emphasizes contract transparency, no interest, and fairness for both parties, thereby providing convenience for consumers without late fees and aligning with Islamic economic values. This research enriches the discourse on sharia accounting practices at the MSME level, provides practical guidance for business actors who wish to implement sharia-based financing, and theoretically develops Islamic accounting by connecting ethnomethodological findings with Islamic law. The limitation of the research lies in its focus on a single case study of MSMEs, which limits generalizability. It is recommended that further research involve more MSMEs to make the results more representative.
creator: Soemaryono
creator: Rudi Pratono
rights: Copyright (c) 2025 Soemaryono, Rudi Pratono https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-16
publication date: 2025-12-16
volume: 7
number: 4
doi: 10.24256/kharaj.v7i4.8583

Mental Value Added and Sharia Value Added: Phenomenological Reflection of the Meaning of Zakat as Altruistic Behavior
type: item
description: This study aims to deeply uncover the meaning of zakat for companies, particularly in the context of zakat as mental value added and as part of the Sharia Value Added (SVA) concept. Departing from an interpretive paradigm with a phenomenological approach, this study examines how business actors interpret zakat not only as a sharia obligation, but also as altruistic behavior that contributes to mental, spiritual, and social well-being. Data were obtained through in-depth interviews, observations, and documentation of company leaders and employees who consistently pay zakat. The results show that zakat is interpreted as a voluntary act of helping others, which brings a sense of joy, pride, and satisfaction to those who do it. Informants feel that zakat functions not only as a distribution of wealth, but also as a means of purifying the soul, strengthening humanitarian values, and forming inner peace. This sense of satisfaction arises from the awareness that some of the wealth owned is the right of others.
creator: Sultan
creator: Sahrir
creator: Darwis
creator: Syarifuddin
rights: Copyright (c) 2025 Sultan, Sahrir, Darwis, Syarifuddin https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-16
publication date: 2025-12-16
volume: 7
number: 4
doi: 10.24256/kharaj.v7i4.8546

Consequences of Adopting IFRS Accounting Standards in Member Countries of The Association of Southeast Asian Nations (ASEAN)
type: item
description: This research presents a comprehensive review of academic literature on the consequences of adopting accounting standards based on International Financial Reporting Standards (IFRS) in ASEAN member countries, covering the period from 2017 to 2025. The method used is a Systematic Literature Review (SLR), utilizing the PRISMA guidelines and a structured literature search strategy through the Publish or Perish 8 application. We analyzed 10 selected relevant empirical studies and classified them into three main economic consequence dimensions: 1) Foreign Direct Investment (FDI); 2) Earnings Quality; and 3) Value Relevance. The results of the literature review generally show that the adoption of IFRS has a positive and consistent impact on capital markets in ASEAN member countries. The main limitations of existing research were also identified and discussed to provide direction for future research agendas. Keywords: Adoption of IFRS, Foreign Direct Investment, Profit Quality, Value Relevance, ASEAN
creator: Rizal Setiawan Amin
creator: Muarif Leo
creator: Syarifuddin
creator: Darwis Said
rights: Copyright (c) 2025 Rizal Setiawan Amin, Muarif Leo, Syarifuddin, Darwis Said https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-16
publication date: 2025-12-16
volume: 7
number: 4
doi: 10.24256/kharaj.v7i4.8645

Development Of Integrated Transportation System To Enhance Inter-District Connectivity In Jayawijaya Regency
type: item
description: Transportation plays a central role in supporting regional development, particularly in areas with challenging geographical conditions such as Jayawijaya Regency in the Papua Mountains Province. To date, approximately 45% of the 27 districts in Jayawijaya still face isolation due to poor road infrastructure. This condition directly impacts community access to markets, public services, and the distribution of goods and services. This study aims to design an integrated transportation system that can improve connectivity between districts by considering local geographical conditions. The method used combines Geographic Information System (GIS) for road network mapping, Integrated Rural Accessibility Planning (IRAP) for priority route planning, and Structural Equation Modeling–Partial Least Squares (SEM-PLS) to analyze the causal relationship between infrastructure quality, connectivity, economic accessibility, and local economic growth. The results of the GIS analysis show significant disparities between districts, with most road networks in poor to very poor condition. The SEM-PLS tabulation data proves that infrastructure quality (X1) has a significant effect on economic accessibility (X3) and economic growth (Y), while connectivity (X2) has no direct effect on growth. The mediation pathway X1→X3→Y proved significant, emphasizing the crucial role of infrastructure as a key factor in development. This study confirms that improving the quality of transportation infrastructure, followed by a strategy for integrating transportation services, is a strategic step to encourage sustainable economic growth in Jayawijaya, particularly in the agriculture, trade, and tourism sectors.
creator: Muhamad Fagi Difinubun
creator: Ayu Anggraini Tambunan
creator: Linus Tabuni
rights: Copyright (c) 2025 Muhamad Fagi Difinubun, Linus Tabuni https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-16
publication date: 2025-12-16
volume: 7
number: 4
doi: 10.24256/kharaj.v7i4.8055

The Relevance of Ibn Tufail's Economic Theory to Modern Economic Thought: A Critical Analysis of the Concept of Rationality and Its Implications for Islamic Economic Development
type: item
description: The purpose of this study is to analyze the relevance of Ibn Tufail's theory of rationality in Hayy ibn Yaqzan to modern economic thought and its implications for Islamic economic development. This study uses a qualitative method based on a philosophical literature review. This study highlights two main aspects the epistemology of rationality, which emphasizes the independence of reason and empirical experience, and the spiritual ethics of economics, which balances the material and moral dimensions. The results of the study indicate that Ibn Tufail's rationality differs from the purely utility oriented homo economicus. Ibn Tufail offers an integrative rationality that unites reason, ethics, and spirituality, positioning humans as socially and divinely responsible caliphs. The implications of this study can be the basis for formulating Islamic economic policies that are just, sustainable, and oriented towards maqasid al-shariah. This study also recommends further research to develop a model of Islamic rationality in public policy and contemporary economic practice.
creator: Muhammad Widinur Caronge
creator: Siradjuddin
creator: Idris Parakkasi
rights: Copyright (c) 2025 Muhammad Widinur Caronge, Siradjuddin, Idris Parakkasi https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-16
publication date: 2025-12-16
volume: 7
number: 4
doi: 10.24256/kharaj.v7i4.8638

Understanding Profit from the Perspective of Women Daily Cake Sellers
type: item
description: This study aims to uncover the meaning of profit from the perspective of home-based cake sellers in Rappocini District, Makassar, as household-based micro-enterprises who play dual roles in the family economy. Using an interpretive phenomenological approach and The Cultural Shaping of Accounting framework, this study explores how life experiences, cultural values, and domestic conditions shape the meaning of profit beyond formal accounting concepts. Data were collected through in-depth interviews, participant observation, and documentation, then analyzed using NVivo 12. The results of the study revealed five main themes of profit meaning, namely: as a means of fulfilling daily food needs, financing children's education, household needs, savings to face uncertainty, and as working capital for business sustainability. These findings indicate that profit is understood as a source of welfare, security, and family stability and links the household economy and business economy. This study contributes to the development of accounting studies with a cultural and gender perspective, and provides implications for mentoring MSMEs in the social behavior of micro enterprises.
creator: Masradin Masradin
creator: Zainal Potton
creator: Syarifuddin Syarifuddin
creator: Darwis Said
rights: Copyright (c) 2025 Masradin Masradin, Zainal Potton, Syarifuddin Syarifuddin, Darwis Said https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-17
publication date: 2025-12-17
volume: 7
number: 4
doi: 10.24256/kharaj.v7i4.8585

From Brand Credibility to Skincare Purchase Intention: The Mediating Role of Fear of Missing Out in E-Commerce
type: item
description: This study aims to analyze how brand credibility influences skincare purchase intention among Gen Z consumers using e-commerce platforms and examine the mediating role of fear of missing out (FoMO). Four hypotheses are proposed: brand credibility positively influences FoMO and purchase intention, FoMO positively influences purchase intention, and FoMO mediates the relationship between brand credibility and purchase intention. This study used a quantitative cross-sectional design with an online survey of 285 Gen Z consumers in Indonesia who had searched for or purchased local skincare products through e-commerce platforms. Respondents were selected using non-probability purposive sampling and snowball sampling techniques. Brand credibility, FoMO, and skincare purchase intention were measured using an adapted multi-item Likert scale, and the data were analyzed using PLS-SEM, including evaluation of the measurement model and structural model. The results indicate that brand credibility increases FoMO and directly strengthens purchase intention. At the same time, FoMO is the strongest predictor of skincare purchase intention and partially mediates the effect of brand credibility on purchase intention. These findings indicate that brand credibility in the context of social commerce not only serves as a rational signal that reduces risk but also as a FoMO trigger that accelerates purchase intention
creator: N. Azizia Gia Mutiarasari
creator: Krisnayanti Aditasari
creator: Wahyu Eka Kiswardani
rights: Copyright (c) 2025 N. Azizia Gia Mutiarasari, Krisnayanti Aditasari ; Wahyu Eka Kiswardani https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-17
publication date: 2025-12-17
volume: 7
number: 4
doi: 10.24256/kharaj.v7i4.8662

Profitability, Liquidity, and Activity on Financial Perfomance with Firm Value as a Mediating Variable
type: item
description: This study aims to analyze the effect of profitability, liquidity, and activity on financial performance with firm value as a mediating variable in food and beverage manufacturing companies listed on the Indonesia Stock Exchange for the 2021-2024 period. The research method used is panel data regression, classical assumption test, and Sobel test using the Random Effect Model and Common Effect Model approaches. The results of this study indicate that profitability (ROA) does not significantly affect financial performance (DER) and firm value (PBV), while liquidity (CR) has a significant negative effect on financial performance, indicating that companies with high liquidity tend to use less debt in their funding structure because they have a good ability to meet short-term obligations using their current assets. However, liquidity (CR) does not significantly affect firm value (PBV). Activity (TATO) does not affect financial performance (DER), but activity (TATO) has a significant positive effect on firm value (PBV). Firm value (PBV) has a significant positive effect on financial performance (DER). The Sobel test results indicate that firm value (PBV) is unable to mediate profitability, liquidity, and activity on financial performance.
creator: dewi khinasih wahyuati dewi khinasih wahyuati
creator: Umi Nadhiroh
rights: Copyright (c) 2025 dewi khinasih wahyuati dewi khinasih wahyuati, Umi Nadhiroh https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-17
publication date: 2025-12-17
volume: 7
number: 4
doi: 10.24256/kharaj.v7i4.8623

Analysis of the Application of Signal in Motor Vehicle Tax Payment at UPT Samsat Bangkinang
type: item
description: This study analyzes the implementation of the SIGNAL (National Digital Samsat) application for Motor Vehicle Tax (PKB) payments at the UPT Samsat Bangkinang. Using a descriptive qualitative method with SWOT analysis, the research identifies internal and external factors. The results show that the strategic position lies in Quadrant II (WO Strategy), indicating significant opportunities amid internal weaknesses. The main strength is practicality and efficiency, supported by the Indonesian National Police (Korlantas). However, notable weaknesses include limited socialization budgets, lack of trained human resources, and insufficient digital promotion. Opportunities arise from the growing trend of digitalization in public services. The recommended WO strategy focuses on allocating funds for socialization, improving human resource capacity through training, and optimizing social media for public education. These efforts are expected to enhance the effectiveness of SIGNAL implementation and increase taxpayer participation in online services.
creator: M. Junaidi
creator: Zulher
creator: Abshor Marantika
rights: Copyright (c) 2025 M. Junaidi, Zulher, Abshor Marantika https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-18
publication date: 2025-12-18
volume: 7
number: 4
doi: 10.24256/kharaj.v7i4.8477

Community-Based Local Food System Development Strategy in Improving Food Security in Jayawijaya Regency Using the Analytic Hierarchy Process (AHP) Approach
type: item
description: Food security is a condition for meeting household food needs, both in terms of quantity, quality, safety, equity, and affordability. Jayawijaya Regency, Papua, is classified as a very food vulnerable area with a ranking of 404th out of 416 districts/cities in the National Food Security Index (IKP) in 2024. This research aims to formulate an effective community-based food management strategy in improving food security in the area. The method used is the Analytical Hierarchy Process (AHP) involving 15 respondents from the community, government, and related sectors. The criteria used include economic, social, cultural, and environmental aspects. Meanwhile, alternative strategies analyzed are land optimization, food diversification, strengthening agricultural institutions, and developing community distribution. The results of the analysis showed that the land optimization strategy had the highest weight (0.494825) and was the main priority in developing food security in Jayawijaya Regency. This strategy is considered the most effective because it is able to utilize local potential optimally and sustainably.
creator: tukijan
creator: Nurul Yaqin
creator: Vestus Febrian Aristoteles Jawan
creator: Ayu Anggraini Tambunan
rights: Copyright (c) 2025 tukijan, Nurul Yaqin, Vestus Febrian Aristoteles Jawan, Ayu Anggraini Tambunan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-18
publication date: 2025-12-18
volume: 7
number: 4
doi: 10.24256/kharaj.v7i4.8575

The Influence of Work Motivation, Principal Leadership, Work Environment, Gender, and Technological Proficiency on Teacher Performance at Tiara School Jakarta: A Total Quality Management Orientation
type: item
description: This study aims to examine the influence of work motivation, principal leadership, work environment, gender, and technological proficiency on teacher performance at Tiara School Jakarta within the framework of Total Quality Management (TQM). Using a quantitative approach with a causal associative design, this research involved all 35 teachers as the total sample. Data were collected through a structured questionnaire and analyzed using multiple linear regression. The results reveal that work motivation and technological proficiency have a positive and significant effect on teacher performance, with technological proficiency emerging as the most dominant factor. Conversely, principal leadership and work environment show a positive yet insignificant influence, while gender does not contribute significantly to performance differences. These findings emphasize that strengthening intrinsic motivation and digital competency is essential for enhancing teacher performance, especially in a TQM-oriented school environment. The implication of this study highlights the importance of continuous professional development, digital training, and quality-centered leadership as strategic efforts to improve educational quality in modern schools.
creator: Abdul Canter Sangaji
creator: R. Madhakomala
rights: Copyright (c) 2025 Abdul Canter Sangaji, R. Madhakomala https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-19
publication date: 2025-12-19
volume: 7
number: 4
doi: 10.24256/kharaj.v7i4.8808

Unlocking Sustainable Firm Performance: The Influence of Sustainability Reporting, Green Accounting, and Intellectual Capital
type: item
description: Companies play an important role in driving national economic growth, however, their operational activities may also pose environmental risks. This study aims to examine the influence of sustainability reporting, green accounting, and intellectual capital on the performance of basic materials companies listed on the IDX during 2021–2024. A quantitative approach was employed using secondary data obtained from annual and sustainability reports. From a population of 110 companies, 16 firms were selected through purposive sampling. The data were analyzed using multiple linear regression with IBM SPSS 31. The results show that sustainability reporting, Value Added Capital Employed (VACA), and Value Added Human Capital (VAHU) exert a positive and significant influence on firm performance, while green accounting and Structural Capital Value Added (STVA) have no significant influence. Furthermore, the three independent variables simultaneously have a positive and significant effect on firm performance. These findings suggest that enhancing the quality of sustainability disclosures and optimizing intellectual capital, particularly financial and human resources, may strengthen firm performance.
creator: Fadhila Azzahra
creator: Vita Citra Mulyandini
rights: Copyright (c) 2025 Fadhila Azzahra, Vita Citra Mulyandini https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-19
publication date: 2025-12-19
volume: 7
number: 4
doi: 10.24256/kharaj.v7i4.8473

From Planet to Profit : The Triple Impact of Green Invesment, Environmental Performance, and Financial Performance
type: item
description: The purpose of this research is to examine the influence of green investment, environmental performance, and profitability on firm value. This study applies a quantitative approach using secondary data obtained from annual reports, PROPER reports, and sustainability reports. A purposive sampling technique was used to determine the sample, resulting in 17 companies with a total of 85 observations. The analytical methods employed include classical assumption testing, multiple linear regression analysis, the coefficient of determination, t-tests, and F-tests, all processed using SPSS version 31. The findings reveal that green investment has a positive and significant effect on firm value, environmental performance has no effect on firm value, and profitability has a positive and significant effect on firm value. Furthermore, simultaneous testing shows that green investment, environmental performance, and profitability collectively exert a significant influence on firm value. These results imply that additional factors may also contribute to firm value, emphasizing the need for companies to consider broader aspects of corporate sustainability. Future research is encouraged to incorporate variables such as carbon emission disclosure, institutional ownership, and corporate social responsibility.
creator: Sahira Pebrianti
creator: Vita Cita Mulyandini
rights: Copyright (c) 2025 Sahira Pebrianti, Vita Cita Mulyandini https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-19
publication date: 2025-12-19
volume: 7
number: 4
doi: 10.24256/kharaj.v7i4.8472

Exploring the Mediating Role of Entrepreneurial Motivation in the Relationship between Cooperative Performance, Product Innovation, and Economic Independence in Indonesian Islamic Boarding Schools
type: item
description: This study aims to analyze the performance of Koppontren and innovation of Islamic boarding school products towards economic independence with entrepreneurial motivation as a mediating variable in Ngalah Pasuruan Islamic boarding school. This study uses a quantitative approach with the technique of partial least squares structural equation modeling (PLS-SEM). Data were collected through questionnaires distributed to 98 students at Ngalah Pasuruan Islamic boarding school. The results of the study indicate that Koppontren performance and innovation of Islamic boarding school products have a positive and significant effect on economic independence. Furthermore, Koppontren Performance and innovation of Islamic boarding school products have a negative and insignificant effect on economic independence through entrepreneurial motivation as a mediating variable. This finding shows that the institutional performance of Koppontren and Islamic boarding school efforts in carrying out product innovation, both through product development, is unable to increase the economic independence of Islamic boarding schools if their influence is channeled through entrepreneurial motivation. This study contributes to empirical evidence in Islamic boarding school management and entrepreneurship, institutional economics, and Islamic boarding school-based social entrepreneurship.
creator: Puji Astutik
creator: Noor Shodik Askandar
creator: Jeni Susyanti
rights: Copyright (c) 2025 Puji Astutik, Noor Shodik Askandar, Jeni Susyanti https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-22
publication date: 2025-12-22
volume: 7
number: 4
doi: 10.24256/kharaj.v7i4.8850

The Influence of Work Environment And Teamwork on Employee Performance in The General Administration, Finance, Infrastructure And Human Resources in Muhammadiyah University of Makassar
type: item
description: This study aims to determine, analyze, and describe the effect of the work environment and teamwork on employee performance at the General Administration, Finance, Infrastructure, and Human Resources Bureau of Muhammadiyah University Makassar, using multiple linear regression analysis. This is a quantitative study using questionnaires as a source of data collection. This study used 73 respondents from The General Administration, Finance, Facilities and Human Resources Office at Universitas Muhammadiyah Makassar. The results showed that the work environment had a positive and significant effect on employee performance at the General Administration, Finance, Facilities and Human Resources Office at Muhammadiyah University Makassar, with a coefficient value of 0.061 and significance of 0.048, and that teamwork had a positive and significant effect on employee performance in the General Administration, Finance, Facilities and Human Resources Office at Muhammadiyah University Makassar, with a coefficient value of 0.360 and significance of 0.000. Thus, the work environment not only affects employee satisfaction and well-being, but also contributes to improving overall employee performance and teamwork supported by guidance on capabilities, effective communication, shared responsibility, and a spirit of mutual contribution, which has been proven to improve employee performance by realizing the objectives to be achieved by the General Administration, Finance, Facilities and Human Resources Office at Universitas Muhammadiyah Makassar
creator: Sitti Hajar M. Arsyad
creator: Ahmad AC
creator: Edi Jusriadi
rights: Copyright (c) 2025 Sitti Hajar M. Arsyad, Ahmad AC, Edi Jusriadi https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-23
publication date: 2025-12-23
volume: 7
number: 4
doi: 10.24256/kharaj.v7i4.8695

Governance, Risk and Compliance in a Cutting-edge Perspective: Empirical Synthesis, Theoretical Gaps and Research Agendas
type: item
description: This study aims to comprehensively examine the development of Governance, Risk, and Compliance (GRC) studies during the period 2013–2025 and identify inconsistencies in empirical findings, methodological fragmentation, and future research opportunities in the context of modern governance. Using a Systematic Literature Review (SLR) approach and thematic analysis, the study examined dozens of reputable articles from various international databases, including Scopus, ScienceDirect, Emerald Insight, Taylor & Francis, and Google Scholar. Literature selection was carried out through the PRISMA procedure, followed by the process of open coding, thematic synthesis, and mapping of the evolution trends of GRC research. The results show that the GRC literature is still fragmented and has not produced consistent conclusions about the influence of GRC on company performance and value. Empirical evidence shows that the results vary due to differences in GRC measurement instruments, unequal industry contexts, and inequality in the maturity level of GRC implementation across different organizations. Another important finding suggests that the integration of Governance, Risk, and Compliance (GRC) is still very limited, although these themes are increasingly relevant in modern corporate governance. This research contributes to formulating seven main research gaps and offers a future research agenda, including the development of the GRC Maturity Index, the Digital GRC Capability Model, conceptual integration of GRC–ESG, as well as the need for qualitative and mixed-methods approaches to understand the dynamics of GRC implementation in a more contextual and in-depth manner. These findings make an important theoretical contribution to strengthening the conceptual foundations of GRC as well as practical contributions for organizations looking to improve governance capabilities in the digital and sustainability-oriented era.
creator: Ridwan
creator: Muh. Risnandar
creator: Muryani Arsal
rights: Copyright (c) 2025 Ridwan, Muh. Risnandar, Muryani Arsal https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-23
publication date: 2025-12-23
volume: 7
number: 4
doi: 10.24256/kharaj.v7i4.8734

Economic Perceptions, Cultural Values, and Supporting Infrastructure as Determinants of Muslim-Friendly Tourism Acceptance: The Moderating Role of Community Resistance in North Toraja
type: item
description: This study aims to examine the influence of economic perception, cultural values, and supporting infrastructure on the acceptance of Muslim-Friendly Tourism, with community resistance serving as a moderating variable in North Toraja Regency. Using a quantitative approach with Partial Least Squares–Structural Equation Modeling (PLS-SEM), the research analyzes questionnaire data from local respondents. The results show that economic perception (T = 2.105; p = 0.029), cultural values (T = 2.086; p = 0.037), and supporting infrastructure (T = 3.780; p = 0.000) significantly affect tourism acceptance. Community resistance moderates these relationships by weakening the effects of economic perception (T = 2.288; p = 0.004) and cultural values (T = 2.671; p = 0.015), while strengthening the positive influence of supporting infrastructure (T = 2.027; p = 0.005). Overall, the findings highlight that acceptance of Muslim-Friendly Tourism in non-Muslim regions is shaped not only by economic benefits, cultural norms, and facility availability, but also by the ability to manage community resistance so that tourism initiatives remain aligned with local identity and cultural values.
creator: Haidir
creator: Ahmad Syarief Iskandar
creator: Ishak
rights: Copyright (c) 2025 Haidir, Ahmad Syarief Iskandar, Ishak https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-23
publication date: 2025-12-23
volume: 7
number: 4
doi: 10.24256/kharaj.v7i4.9006

The Role and Contribution of Islamic Economic Thought to the Development of Modern Economics
type: item
description: This study aims to analyze the influence and contribution of Islamic economic thought on the development of modern economics from theoretical, practical, and philosophical aspects. The research method used is descriptive qualitative through library research, by reviewing classical and contemporary literature relevant to Islamic economic theory, its historical development, and its application in the global economic context. The results of the study indicate that Islamic economic thought plays a significant role in forming the foundation of modern economic theory through the concept of equitable wealth distribution, stable and inclusive Islamic financial principles, and the application of business ethics based on the values of honesty, justice, and social responsibility. In addition, Islamic economic instruments such as zakat, waqf, sukuk, and microfinance institutions have proven effective in addressing inequality, increasing financial inclusion, and promoting sustainable development. These findings emphasize that the integration of Islamic values in the global economic system is not merely a normative alternative, but a strategic necessity in creating a just, inclusive, sustainable, and welfare-oriented economic order.
creator: Rizki Ananda
creator: Retri Dwi Puspitasari
creator: Siradjuddin
rights: Copyright (c) 2025 Rizki Ananda, Retri Dwi Puspitasari, Siradjuddin https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-24
publication date: 2025-12-24
volume: 7
number: 4
doi: 10.24256/kharaj.v7i4.8523

Enhancing Investment Intention through Return and Risk: The Role of Financial Technology Among Millennial Generation
type: item
description: Purpose: This study aims to investigate the influence of perceived risk and perceived return on investment interest among Indonesian millennials, and to examine whether fintech moderates the relationship between perceived risk and investment interest. The research focuses on millennial employees of PT Brantas Abipraya as the target population. Methods: An explanatory quantitative design was applied using path analysis with SEM PLS. The study involved 170 millennial respondents selected from PT Brantas Abipraya. The research instrument measured investment interest, fintech, perceived risk, and perceived return, adapted from validated constructs in previous studies. Key features of the analysis included model measurement, structural assessment, and evaluation of the moderating effect of fintech. Results: The findings indicate that perceived risk negatively affects investment interest, while perceived return shows a significant positive effect. The moderating influence of fintech on the relationship between perceived risk and investment interest was found to be insignificant. The results highlight that perceptions of risk and return remain the primary drivers of investment decisions, regardless of fintech adoption. Implications: The study suggests the need to strengthen financial literacy and reduce perceived risk, particularly through fintech platforms, to enhance capital market participation among the younger generation. Further research should examine external determinants of investment behavior and incorporate longitudinal approaches to capture changes over time in investment interest
creator: Ahmad Syaukani
rights: Copyright (c) 2025 Ahmad Syaukani https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-24
publication date: 2025-12-24
volume: 7
number: 4
doi: 10.24256/kharaj.v7i4.8411

Karl Marx's Socialist Economic Perspective Compared To Umar Bin Abdul Aziz's Islamic Economic Thoughts On Social Justice
type: item
description: The concept of social justice in societal development. Karl Marx, through his socialist economic theory, highlighted the inequality born of the capitalist system, while Umar bin Abdul Aziz, in the Islamic economic tradition, emphasized the principle of equitable distribution of wealth based on sharia values. This study aims to compare the thoughts of Karl Marx and Umar bin Abdul Aziz from a social justice perspective, while identifying common ground and conceptual differences between the two. The study employed a qualitative approach through library research. The analysis was conducted using a comparative-descriptive method. The analysis shows that Karl Marx rejected capitalism because it resulted in class exploitation and proposed the abolition of private ownership of the means of production in order to create a classless society. In contrast, Umar bin Abdul Aziz maintained the recognition of individual ownership but emphasized distributive justice through zakat, taxes, and redistribution policies. The similarities between the two lie in the goal of creating social justice, but fundamentally different in their ideological foundations: Marx's origins stem from historical materialism, while Umar bin Abdul Aziz's is based on monotheism and Islamic law. This comparison of the thoughts of Karl Marx and Umar bin Abdul Aziz demonstrates that social justice can be understood from both secular and religious perspectives. Marx's thought offers a structural critique of capitalism, while Umar bin Abdul Aziz presents solutions rooted in moral and religious values. Both make important contributions to contemporary social justice discourse
creator: Pephitasya Juliana
creator: Selfa Rosmita
creator: Siradjuddin
rights: Copyright (c) 2025 Pephitasya Juliana, Selfa Rosmita, Siradjuddin https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-24
publication date: 2025-12-24
volume: 7
number: 4
doi: 10.24256/kharaj.v7i4.8581

The Effect of Fixed Income And Variable Income on Employee Job Satisfaction Study: PT Barokah Mandiri Jaya
type: item
description: This study aims to analyze and empirically test the effect of Fixed Income and Variable Income on Job Satisfaction of PT Barokah Mandiri Jaya employees. This study is very important to understand the contribution of various forms of financial compensation in retention strategies and human resource management. This study uses a quantitative approach with a causal design. Primary data were collected through questionnaires distributed to 33 employee respondents. Data analysis was carried out using the Structural Equation Modeling - Partial Least Squares (SEM-PLS) method with the help of WarpPLS 8.0 software. The results of the SEM-PLS analysis indicate that Fixed Income and Variable Income have a positive and significant effect on Job Satisfaction, both partially and simultaneously. This finding confirms that the combination of compensation is an effective strategy, where fixed income provides a guarantee of financial stability and security, while variable income (such as incentives and bonuses) serves as a driving factor for motivation and rewards for performance.
creator: Muhammad Farras Fauzi
creator: Catur Kumala Dewi
creator: Andi Indrawati
rights: Copyright (c) 2025 Muhammad Farras Fauzi, Catur Kumala Dewi, Andi Indrawati https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-24
publication date: 2025-12-24
volume: 7
number: 4
doi: 10.24256/kharaj.v7i4.8486

Implementation of Baznas RI Decree Number 1 of 2024 Concerning the Nisab of Income Zakat and Its Impact on Civil Servant Compliance
type: item
description: The Decree of the Chairman of BAZNAS RI Number 1 of 2024 provides clear guidance on the provisions and procedures for calculating zakat on income and services, with the hope of increasing awareness and compliance among State Civil Apparatus (ASN). This study focuses on analyzing the implementation of this decree at BAZNAS RI and evaluating its impact on the compliance of State Civil Apparatus (ASN) in paying zakat on income and services. In conducting this research, the author used a field research method with a qualitative research type in the form of a case study with an empirical juridical (socio-legal) approach. The results of the study show that: First, the Decree of the Chairman of BAZNAS RI No. 1 of 2024 stipulates zakat on income with a nisab of 85 grams of gold and a level of 2.5% of gross income. This decree uses the qiyas syabah approach which combines the principles of gold zakat (nisab and level) with agricultural zakat (payment time). Second, the Implementation of the Decree of the Chairman of BAZNAS RI No. 1 of 2024 was carried out with three approaches, namely: (1) Implementation of the Integrated Marketing Communication (IMC) strategy by combining the Above The Line (ATL) and Below The Line (BTL) approaches, (2) segmentation of prospective muzakki, (3) establishing cooperation with the National Zakat Collection Institution (LAZNAS). Third, the Implementation of the Decree of the Chairman of BAZNAS No. 1 of 2024 has had a significant impact on the collection of income and service zakat. This is indicated by a 20.62% increase in BAZNAS's zakat maal collection in the first semester of 2024.
creator: jamal
creator: Hidayat
creator: Hendra Kholid
rights: Copyright (c) 2025 jamal, Hidayat, Hendra Kholid https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-24
publication date: 2025-12-24
volume: 7
number: 4
doi: 10.24256/kharaj.v7i4.8404