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, Sharia Economic Law. The aims of this journal is to explore and develop economic related to the Economic. 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: 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
items: Implementation of Cross Border Insolvency Regulations in Bankcruptcy Cases in Indonesia

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

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