Al-Kharaj: Journal of Islamic Economic and Business
Al-Kharaj: Journal of Islamic Economic and Business is peer-reviewed journal published by Program Studi Ekonomi Syariah, Institut Agama Islam Negeri (IAIN) Palopo. Al-Kharaj focus on the research of Economic and Business and shariah economic, Management, Finance and accounting, public administration, Sharia Economic Law. The aims of this journal is to explore and develop economic related disciplines. This Journal welcomes contributions from researchers in related diciplines. Accredited Sinta 3 by minister of education and culture, Research and Technology (SK Dirjen Pendidikan Tinggi, Riset dan Teknologi No 0173/C3/DT.05.00/2025. This journal was published twice a year June and Desember from 2019-2022, then Since 2023 onwards it is published four times a year, on March, June, September and December Journal title Al-Kharaj: Journal of Islamic Economic and Business Initials kharaj Abbreviation al. kharaj. j. islam. econ. bus. Frequency 4 issues per year DOI Prefix 10.24256 by Crossref ISSN 2686-262X (Print) | 2685-9300 (Online) Editor-in-chief Mujahidin Publisher Institut Agama Islam Negeri Palopo Indexing SINTA | Garuda | Dimensions | Crossref
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.
The Influence of Public Infrastructure on Community Welfare in South Buru Regency
This study analyzes the influence of public infrastructure—particularly electricity and road infrastructure—on public welfare in South Buru Regency during the period 2010–2024. Using a quantitative time series approach and the Ordinary Least Squares (OLS) method, this study aims to measure the extent to which infrastructure improvements contribute to regional economic growth and improved public welfare. The variables used include electricity infrastructure (X1), road infrastructure (X2), and public welfare (Y), which is proxied by the level of economic growth and per capita income. The results of the analysis indicate that both electricity and road infrastructure have a positive and statistically significant influence on public welfare. This finding is in line with the public capital theory and endogenous growth theory, which state that infrastructure acts as a catalyst for economic activity and long-term welfare improvement. Therefore, it is recommended that the local government prioritize integrated infrastructure development policies between the energy and transportation sectors to encourage inclusive and sustainable economic growth in South Buru Regency
Copyright (c) 2026 Sri Dewi Nurlette, Maryam Sangadji, Andre Sapthu https://creativecommons.org/licenses/by-sa/4.0
Implementation Al- qawā ʿ id Al- fiqhiyyah Al- asāsiyyah in Islamic Economics through Donation-Based Crowdfunding
Abstract This article examines the implementation of al-qawā ʿid al-fiqhiyyah al-asāsiyyah in contemporary Islamic economic practices, particularly in the donation-based crowdfunding model. Fiqhiyyah principles are general guidelines that can be applied to address modern muamalah issues. With the development of financial technology, donation-based crowdfunding practices have become a popular new socio-economic instrument in Indonesia and the world. This analysis shows that the five main fiqhiyyah principles (al-umūr bi maqāsidihā, al-yaqīn lā yazūlu bi al-syakk, al-masyaqqah tajlib al-taysīr, al- ḍ arar yuzāl, al- ʿ ādah mu ḥ akkamah) can be used as a legal basis to ensure that donation-based crowdfunding runs according to sharia principles, is safe, and beneficial to society. This article also discusses crowdfunding theory, the history and development of crowdfunding institutions, the problems faced, as well as solutions and future prospects. Keywords: Qawā ʿ id Fiqhiyyah, Crowdfunding, Islamic Economics, Donations, Muamalah .
Copyright (c) 2026 Sari Damayanti, Hasan Bisri, Ayi Yunus Rusyana, Sri Dewi Anggadini https://creativecommons.org/licenses/by-sa/4.0
The Influence of Motivation, Work Environment, Well-Being, Career, and Organizational Culture on Work-Life Balance
This study aims to analyze the influence of motivation, work environment, well-being, career, and organizational culture on employee work-life balance at PT Bank Rakyat Indonesia (Persero) Tbk. This study used a quantitative approach with SEM-PLS analysis techniques. The sample consisted of 220 respondents using the Slovin formulation. The results indicate that motivation, well-being, and organizational culture do not significantly influence work-life balance. However, the work environment and career variables significantly influence work-life balance. This confirms that both internal and external organizational factors play a crucial role in maintaining employee work-life balance in the stressful banking sector. This study provides theoretical contributions to the development of human resource management studies, particularly regarding the application of Self-Determination Theory in the context of work-life balance. Practically, the research findings can serve as recommendations for BRI management in designing work strategies that support employee well-being and retention.This study highlights the phenomenon of work-life balance in the Indonesian banking sector by simultaneously integrating five key variables, thus providing a comprehensive perspective for organizational policy development.
Copyright (c) 2026 Annisa Farah Tadayyana Wa Mutsaqqof, Suyoto https://creativecommons.org/licenses/by-sa/4.0
Analysis of Customer Service Quality in Overseas Shipping in Increasing Customer Satisfaction of PT. Pos Indonesia Persero KCU 60000 Surabaya
In service marketing management, service quality is a key determinant of competitive advantage. This study analyzes the performance of Customer Service (CS) in handling international shipments at PT. Pos Indonesia (Persero) KCU 60000 Surabaya. Using a descriptive qualitative method through participant observation from July to December 2025, this study evaluates service gaps that occur in the field. The results show that although shipping volumes are stable, there is an increasing trend of customer complaints due to goods being held at Customs. The analysis identifies the root of the problem as a competency gap among officers in understanding export regulations and weak document verification procedures at the initial point of interaction. This failure to provide assurance has a fatal impact on customer trust and satisfaction. As a strategic solution, this study recommends a relationship marketing approach through: holding intensive "Export Coaching Clinic" training to strengthen product knowledge, implementing a "Smart Checklist" as a verification quality control tool, and empowering supervisors to make tactical decisions for rapid service recovery. These steps are expected to transform services to be more proactive in maintaining customer loyalty.
Copyright (c) 2026 Qori Nur Rizka, Elok Vilantika https://creativecommons.org/licenses/by-sa/4.0
Deepseek Adoption as a Companion to Support SMEs' Digital Marketing Strategy in Surabaya
Purpose: This study aims to analyze the factors influencing the behavioral intention to adopt Deepseek as a digital marketing companion among Small and Medium Enterprise (SME) actors in Surabaya. The hypotheses tested include the influence of Perceived Ease of Use (PEU) and Perceived Usefulness (PU) on Behavioral Intention (BI) to adopt. Methods: This quantitative research employs a PLS-SEM model approach. Data was collected through an online questionnaire from 150 respondents comprising owners, marketing managers, or related staff across various SME sectors in Surabaya. The research instrument refers to validated variables of PEU, PU, and BI. Data analysis includes reliability and validity tests, as well as hypothesis testing using path analysis. Results: The findings indicate that both Perceived Ease of Use and Perceived Usefulness significantly and positively affect the intention to adopt Deepseek. Perceived Ease of Use also shows a strong direct effect on Perceived Usefulness. The model explains 87.3% of the variance in Behavioral Intention. Implications: The results provide practical insights for AI developers like Deepseek to enhance features that emphasize usability and tangible benefits for specific business tasks. For SME stakeholders and policymakers, the study highlights key drivers for digital tool adoption, suggesting that training programs should focus on improving both the perceived ease and the practical utility of such technologies to accelerate digital transformation in the SME sector.
Copyright (c) 2026 Desy Candra Novitasari https://creativecommons.org/licenses/by-sa/4.0
Investment Theory and Corporate Investment Decisions: A Theoretical and Empirical Review
This study examines the role of investment theory in shaping corporate investment decisions amidst increasingly complex and dynamic economic conditions. The research focuses on how various investment theory approaches influence corporate investment decision-making and their impact on firm value and market efficiency. This study is conducted through a systematic literature review of classical and contemporary investment theories, including Modern Portfolio Theory, the Capital Asset Pricing Model, and behavioral finance approaches. Furthermore, this study examines empirical evidence and the implementation of these theories in corporate practice, particularly in aspects of capital budgeting, dividend policy, and investment behavior. A cross-sector case study analysis demonstrates that the contextual application of investment theory contributes to improved corporate performance. The research findings emphasize the importance of integrating theoretical frameworks and practical strategies by managers, investors, and policymakers to encourage corporate value creation and improve market efficiency, while also opening up opportunities for further research development.
Copyright (c) 2026 Jalaluddin Rum, Muhamad Akbar, Miftahul Jannah, Muhammad Hisbullah https://creativecommons.org/licenses/by-sa/4.0
Analysis of Rice Milling Machine Maintenance in The Bahagia Village Farmers' Group
This study aims to analyze the implementation of rice milling machine maintenance at the Bina Kasih Farmers Group in Bahagia Village, Palolo District, Sigi Regency. The research method used is a qualitative approach with data collection techniques through in-depth interviews with machine owners and operators and direct observation of the condition and maintenance activities of the rice milling machine. The results show that the Bina Kasih Farmers Group implements two types of machine maintenance: preventive maintenance and corrective maintenance. Preventive maintenance is carried out primarily at the beginning of the harvest season, including machine cleaning, lubrication, and component inspections, while corrective maintenance is carried out after damage occurs, such as replacing filters, drive belts, and husk fans. However, the implementation of maintenance is not supported by a regular and systematic schedule. Lack of attention to machine cleanliness during operation, limited access to spare parts, and a lack of human resources with technical skills are the main obstacles in machine maintenance. These conditions have an impact on machine performance decline, increased repair costs, and potential operational disruptions. Therefore, it is necessary to increase awareness of the importance of regular maintenance, develop a structured maintenance schedule, and strengthen human resource capacity to maintain machine performance and increase farmer group productivity in a sustainable manner.
Copyright (c) 2026 Moh Aidil Wahab, Syamsuddin, Asngadi, Suryadi Hadi https://creativecommons.org/licenses/by-sa/4.0
Inbound Logistics, Conversion Operations And Outbound Logistics Activities at Kaledo Instant, Palu City
This study aims to describe and analyze the inbound logistics, conversion operations, and outbound logistics activities of the Kaledo Instan MSME in Palu City. This study uses a descriptive qualitative approach with data collection techniques through observation, in-depth interviews, and documentation to gain a comprehensive understanding of the logistics process and production operations. The results show that inbound logistics activities rely on local raw material supplies through online ordering, direct quality checks, and independent transportation using private vehicles. On the conversion operations side, the production process applies a make-to-order system with stages including preparation, cleaning, boiling, using a pressure cooker, steaming, drying, cooling, and packaging. And on the outbound logistics side, Kaledo Instan implements a direct distribution system without the involvement of third-party logistics actors. The main obstacle faced is limited human resources which impacts production capacity and operational efficiency. This study recommends optimizing production schedules, expanding the distribution network through strategic partnerships, and adding a workforce to increase capacity and operational sustainability.
Copyright (c) 2026 Muh Rezki, Suryadi Hadi, Asngadi, Kadek Agus Dwiwijaya https://creativecommons.org/licenses/by-sa/4.0
A Influence Digital Marketing And Brand Awerness To Decision Purchase Ultrajaya UHT Milk at Minimarket X in Bandung City
Digital transformation has changed the marketing strategies of the fast-food consumer goods industry, particularly UHT milk, which faces intense competition in the Indonesian market. This study aims to analyze the influence of digital marketing and brand awareness on purchasing decisions for Ultrajaya UHT milk at Minimarket X in Bandung City. Methods research using approach quantitative explanatory with A survey technique was used to select 95 consumer respondents through purposive sampling. The research instrument was a structured questionnaire with a Likert scale that had been tested for validity and reliability. Data analysis used multiple linear regression with the help of SPSS software version 29. Results Partial tests show that Digital Marketing has a significant positive effect on purchasing decisions, as does Brand Awareness. show influence positive significant to Decision purchase. The simultaneous test results showed that both variables had a significant effect together, explaining 62.5 percent of the variation in purchasing decisions. This finding confirms that integrating digital marketing strategies and strengthening brand awareness are crucial factors in improving consumer purchasing decisions in the UHT milk industry in the digital era.
Copyright (c) 2026 Rina Marlina; joni https://creativecommons.org/licenses/by-sa/4.0
Gamification-Based Sharia Personal Financial Management: An Innovation to Improve Financial Literacy and Behavior of the Younger Generation
The low level of Islamic financial literacy among the younger generation presents a challenge in realizing financial behavior in accordance with Islamic principles in the digital era. This study aims to analyze the effectiveness of this approach.gamification in improving Sharia-based personal financial literacy and behavior. The method used isSystematic Literature Review(SLR)with guidelinesPRISMA 2020, which involved an analysis of 25 Scopus-indexed articles from 2020–2025. The results showed that gamification can increase intrinsic motivation, user engagement, and understanding of Islamic finance concepts such as contracts, usury, and halal fund management. Gamification elements such asprogress tracking,leaderboard, Andinteractive simulationIt has been proven to be more effective than conventional educational methods in developing disciplined, transparent, and sharia-compliant financial behavior. Consequently, gamification can be an innovative strategy for educational institutions and the financial industry.sharia fintech, and the government in expanding inclusion and Islamic financial literacy among the younger generation of Muslims.
Copyright (c) 2026 Putra Budiman, Friska Anggi Siregar, Nurjannah https://creativecommons.org/licenses/by-sa/4.0
Analysis of the Influence of Profitability, Leverage, Company Size, and Financial Distress on Tax Avoidance in Manufacturing Companies Listed on the Indonesia Stock Exchange in 2024
This study aims to analyze the effect of profitability, leverage, company size, and financial distress on tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange in 2024. This study uses an explanatory quantitative approach to analyze the influence of profitability, leverage, company size, and financial distress on tax avoidance in manufacturing companies listed on the IDX in 2024. Secondary data in the form of financial reports of 101 manufacturing companies in 2024 were selected using purposive sampling. The analysis was conducted quantitatively using cross-sectional data and processed with E-Views 13 software. The results of this study are that profitability has a positive and significant effect on tax avoidance, leverage also has a positive and significant effect on tax avoidance, company size does not show a significant effect on tax avoidance, and financial distress has a positive and significant effect on tax avoidance
Copyright (c) 2026 Tri Bowo Cahyono, Imronudin, Muzakar Isa https://creativecommons.org/licenses/by-sa/4.0
The Effect of Work Commitment and Organizational Culture on Employee Performance with Work Environment Mediation (Case Study of PT PLN Indonesia Power UBP Barito in South Kalimantan)
In the era of industrial transformation and digitalization in the energy sector, the success of public organizations such as PT PLN Indonesia Power UBP Barito increasingly depends on employees who demonstrate strong commitment and a positive work culture. The study aims to examine the influence of employee commitment and organizational culture on employee performance and to analyze the mediating role of the work environment in this relationship. This study employed a quantitative approach with an explanatory design. The population consisted of 130 employees of PT PLN Indonesia Power UBP Barito, from which 98 respondents were selected as the sample using the Slovin formula. Data were collected through a Likert-scale questionnaire and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS version 4. The findings indicate that employee commitment and organizational culture have a positive and significant effect on employee performance. Furthermore, the work environment was found to partially mediate the relationship between both independent variables and performance. These results highlight that strong employee commitment, a positive organizational culture, and a supportive work environment collectively enhance employee effectiveness and performance at PT PLN Indonesia Power UBP Barito
Copyright (c) 2026 Dedy Putro Triyuwono, Sulastini, Dwi Wahyu Artiningsih https://creativecommons.org/licenses/by-sa/4.0
The moderating role of Al-Falah values in the effect of digital marketing and product innovation on the competitive advantage of micro, small, and medium enterprises in Sinjai Regency
This study aims to examine the effects of digital marketing adaptation and product innovation on the competitive advantage of micro, small, and medium enterprises (MSMEs) in Sinjai Regency, Indonesia, and to investigate the moderating role of Al-Falah values. A quantitative approach was employed using a survey method involving 220 MSME owners. Data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with SmartPLS 4.0. The results indicate that digital marketing adaptation has a positive and significant effect on competitive advantage (β = 0.215; p < 0.05), while product innovation shows a stronger positive effect (β = 0.355; p < 0.05). Al-Falah values also have a positive and significant direct effect on competitive advantage (β = 0.325; p < 0.05). The structural model demonstrates strong predictive power, with an R² value of 0.712, indicating that 71.2% of the variance in competitive advantage is explained by the proposed model. However, the moderating effects of Al-Falah values on the relationship between digital marketing adaptation and competitive advantage (β = −0.014; p > 0.05), as well as between product innovation and competitive advantage (β = −0.020; p > 0.05), are not statistically significant. These findings suggest that digital marketing adaptation and product innovation independently enhance MSMEs’ competitive advantage, while Al-Falah values primarily function as an ethical foundation rather than a reinforcing moderator. This study contributes to the literature by integrating Islamic ethical values into a digital competitiveness framework and offers practical implications for strengthening sustainable MSME competitiveness.
Copyright (c) 2026 selmiana salam, Sudriman, Syaharuddin, Supriadi, Kamaruddin Arsyad https://creativecommons.org/licenses/by-sa/4.0
Analysis Of Village Financial Management Principles at Village Office X
This study aims to analyze the implementation of village financial management principles in Village X based on Home Affairs Ministerial Regulation No. 20 of 2018, with a focus on the principles of transparent, accountable, participatory, and orderly and disciplined budgeting. The study used qualitative methods through interviews and documentation. The results showed that the implementation of village financial management principles is not optimal. In terms of accountable, the village still experiences data input errors in the Village Financial Management System (Siskeudes) and obstacles in the timeliness of reporting, which affects the quality of accountable. In terms of transparent, although budget information is published through billboards, billboard updates are not carried out routinely so that the community does not always receive the latest information. In terms of participatory principles, community involvement in village deliberations is still dominated by village officials and certain figures, while the participatory of general community groups is at an optimal level. In the application of the principles of orderly and disciplined budgeting, budget implementation has not been optimal due to delays in administration, minimal understanding of technical regulations among village officials, and sudden policy changes without adequate training support, so that they are not fully consistent with established plans and schedules. This study recommends improving the competence of village officials, developing flexible internal SOPs, and optimizing the village financial information system as improvement steps to achieve more effective financial governance.
Copyright (c) 2026 Aprillia Putri Ning Tyas, Ferby Mutia Edwy https://creativecommons.org/licenses/by-sa/4.0
The influence of accountant competence and accounting applications on the quality of financial reports which impacts the determination of tax payment values.
The quality of financial reports plays a crucial role in ensuring accurate and fair determination of tax payment values. This study aims to analyze the influence of accountant competence and the use of accounting applications on the quality of financial reports and their subsequent impact on tax payment determination. Accountant competence is reflected in technical skills, professional knowledge, and compliance with accounting standards, while accounting applications are viewed as tools that support accuracy, efficiency, and consistency in financial data processing. This research employs a quantitative approach by examining the relationships between accountant competence, accounting applications, financial report quality, and tax payment values. The findings indicate that higher accountant competence and effective utilization of accounting applications contribute positively to the quality of financial reports. Improved financial report quality, in turn, enhances the reliability of tax calculations and supports proper tax payment determination. These results highlight the importance of continuous professional development for accountants and the adoption of reliable accounting applications to strengthen financial reporting and taxation processes. This study is expected to provide practical insights for organizations, policymakers, and tax authorities in improving financial reporting quality and tax compliance.
Copyright (c) 2026 teddy, Ida Rosnidah, Irwan Sutirman https://creativecommons.org/licenses/by-sa/4.0
The Influence of Managerial Ability and Earnings Quality on Financial Reporting Fraud in Energy Sector Companies Listed on the Indonesia Stock Exchange 2020–2024
The purpose of this study is to analyze the effect of managerial ability and earnings quality on financial statement fraud in energy sector companies listed on the Indonesia Stock Exchange for the period 2020–2024. The research hypothesis states that managerial ability and earnings quality contribute to financial statement fraud. A quantitative approach was implemented using secondary data sourced from the annual reports of energy sector companies. The research population included 89 companies, with probability sampling techniques using the proportionate stratified random sampling method, resulting in 73 companies as research samples with a total of 360 observations. Managerial ability was measured using the firm efficiency approach, income quality was measured using the quality of income ratio, while financial statement fraud was measured using the Beneish M-Score model. The data analysis techniques used included descriptive statistical analysis and panel regression with the Common Effect Model. The results found that managerial ability and income quality had a significant positive effect on financial statement fraud, both simultaneously and partially. These findings indicate that managerial ability and apparent income quality can be exploited opportunistically by management under certain conditions of pressure. These findings suggest that high managerial ability and seemingly high-quality earnings may be used opportunistically by management under certain pressures. The study highlights the importance of strengthening corporate governance mechanisms and financial reporting oversight, particularly in the energy sector, which is characterized by high fraud risk. The findings also provide implications for future research to incorporate additional variables and alternative fraud detection approaches.
Copyright (c) 2026 Susi Rahmawati, Intan Pramesti Dewi https://creativecommons.org/licenses/by-sa/4.0
Strategy to Accelerate the Utilization of Tatanggo Terminal as a New Economic Growth Lever in Buru Regency
Tatanggo Terminal in Buru Regency was built as a transportation hub and new economic growth center, but until 2025 it did not function as planned. This study aims to: (1) identify the factors causing the terminal's non-functioning, (2) analyze the potential of Tatanggo Terminal in supporting local economic growth, and (3) formulate strategies to accelerate terminal utilization. The study used a qualitative approach with a case study design through in-depth interviews, field observations, and document analysis. Data analysis was carried out using the Miles & Huberman model, followed by strategic analysis of SWOT, IFAS, EFAS, and the IE Matrix. The research results show that there are five main factors that cause Tatanggo Terminal to not function: (1) non-comprehensive planning, (2) weak institutions and enforcement of regulations, (3) lack of transportation route connectivity, (4) community socio-economic preferences for the Old Market, and (5) local political intervention. Nevertheless, the terminal has great potential as a distribution center for agriculture, horticulture, fisheries, and MSMEs along with the growth of public consumption, the increase in the number of vehicles, and the saturation of the Old Market's space capacity. The results of the SWOT.IFAS.EFAS analysis place Tatanggo Terminal in the "turnaround strategy" quadrant, indicating the need for internal strengthening to capture large external opportunities. Recommended acceleration strategies include (1) the formation of a Terminal UPT, (2) route arrangement, (3) facility revitalization, (4) economic cluster development, (5) increasing community participation, and (6) policy consistency between leadership periods
Copyright (c) 2026 Jamaludin Samak, Maryam Sangadji, Puji Rahayu https://creativecommons.org/licenses/by-sa/4.0
Analysis of the Influence of General Allocation Funds (DAU), Special Allocation Funds (DAK) and Regional Original Income (PAD) on Economic Growth in South Buru Regency
The purpose of this study is to determine the influence of the General Allocation Fund (DAU), Special Allocation Fund (DAK), and Regional Original Income (PAD) on economic growth. The data used are secondary data sourced from competent government institutions. The data are then analyzed using statistical tools in the form of multiple linear regression. The research results show that DAK and PAD have a negative, though insignificant, effect on economic growth, while DAU has a positive and significant effect. This could indicate that the economy of South Buru Regency still has a significant fiscal dependence on the central government.
Copyright (c) 2026 Fatimah Salampessy, Djufri Rays Pattilouw, Yerimias Manuhutu https://creativecommons.org/licenses/by-sa/4.0
Firm Size as a Moderator in Food and Beverage Companies on the IDX: Tax Planning and Earnings Persistence
The purpose of this study is to examine how tax planning affects earnings persistence in food and beverage manufacturing companies listed on the Indonesia Stock Exchange, using firm size as a moderating variable. Stock Exchange from 2021 to 2024. Using secondary data from annual financial reports, the study employs a quantitative methodology. Purposive sampling was used to determine the sample, which produced 164 observations from 41 manufacturing companies in the food and beverage subsector between 2021 and 2024. With the aid of SPSS vs. 27 software, moderated regression analysis was used to analyze the data. The test results demonstrate that tax planning has a positive and significant impact on earnings persistence to some extent, suggesting that better tax planning is typically followed by higher earnings persistence. However, the relationship between tax planning and earnings persistence is not significantly affected by firm size, nor does it function as a moderating variable. As a result, the impact of tax planning on earnings persistence is essentially the same for both small and large businesses.
Copyright (c) 2026 Khusnul Khotimah, Anissa Yuniar Larasati https://creativecommons.org/licenses/by-sa/4.0
Comparison Of The Economic Thought Of Ibn Khaldun, Abu Hamid Al-Ghazali, And Ibn Taimiyyah Related To Prices And Market Mechanisms
This study aims to compare the economic thinking of three great Islamic scholars, namely Ibn Khaldun, Abu Hamid Al-Gazali, and Ibn Taymiyyah, specifically regarding the concept of price and market mechanisms. Ibn Khaldun emphasized the importance of the forces of supply and demand in determining prices and viewed prices as a reflection of socio-economic dynamics. Al-Gazali emphasized the ethical and moral dimensions of trade, emphasizing the prohibition of hoarding and the importance of justice so that market mechanisms do not harm society. Meanwhile, Ibn Taymiyyah emphasized that prices are basically formed naturally through market interactions, but the state has the right to intervene if fraud and injustice disrupt the balance. A comparison of these three figures shows a similar view regarding the role of the market as the main mechanism and price formation, but differs in the emphasis on social, ethical, and regulatory aspects. Classical Islamic economic thought has provided a relevant normative and practical foundation for understanding modern market mechanisms in a just manner
Copyright (c) 2026 Nurhikmah, Suci Septiani, Siradjuddin https://creativecommons.org/licenses/by-sa/4.0
The Effect Of Corporate Social Responsibility Disclosure On Tax Planning With Firm Size As A Moderating Variable
This study tries to find out if corporate social responsibility (CSR) has an impact on tax planning, with the size of the company acting as a factor that could influence this relationship. The research is based on quantitative methods and uses secondary data from financial reports and sustainability reports. The focus is on companies in the food and beverage sector that are listed on the Indonesia Stock Exchange between 2020 and 2024. To collect data, purposive sampling was used, which included companies that were listed on the IDX during that time, had inconsistent financial reporting, experienced losses, had inconsistent sustainability reporting, or did not use the GRI index. The final sample included 10 companies, providing a total of 50 data points. The data was analyzed using SPSS with a technique called moderated regression analysis (MRA). The findings showed that CSR does not influence tax planning, and the company size did not act as a moderator in this relationship.
Copyright (c) 2026 Nurhayati Tambun, Anissa Yuniar Larasati https://creativecommons.org/licenses/by-sa/4.0
The Role of Economic Growth and Income Inequality on Poverty Levels in Sulawesi: A Panel Data Regression Approach
Penelitian ini bertujuan untuk menganalisis pengaruh Pertumbuhan Ekonomi (EG) dan Ketidaksetaraan (GINI) terhadap Tingkat Kemiskinan (POV). Metode : Penelitian ini menggunakan data Regresi Data Panel yang mencakup 6 provinsi di pulau Sulawesi (Sulawesi Barat, Sulawesi Utara, Sulawesi Tengah, Sulawesi Selatan, Sulawesi Tenggara, Gorontalo) selama tahun 2011-2023. Variabel independen utama adalah EG dan GINI, disertai variabel kontrol Indeks Pembangunan Manusia (HDI), Pengangguran Terbuka (UNEMP), dan Pengeluaran Pemerintah (LN_GOV). Berdasarkan uji Chow dan Hausman, model yang dipilih adalah Model Efek Tetap (FEM). Hasil : Estimasi FEM menunjukkan temuan sebagai berikut: (1) Pertumbuhan ekonomi (EG) dan ketidaksetaraan (GINI) merupakan pendorong kemiskinan yang sangat signifikan. (2) Pengeluaran pemerintah (LN_GOV) dan pengangguran (UNEMP) secara signifikan mengurangi kemiskinan. (3) Indeks Pembangunan Manusia (HDI) tidak signifikan. Implikasi : Hasil penelitian ini memberikan bukti bahwa kegagalan mengurangi kemiskinan di Sulawesi disebabkan oleh masalah distribusi. Perlu dilakukan pergeseran fokus dari sekadar mendorong pertumbuhan PDB regional ke memprioritaskan kebijakan redistribusi untuk menjaga stabilitas rasio Gini. Pemerintah provinsi perlu mengoptimalkan efektivitas belanja modal pro-rakyat miskin untuk menciptakan pertumbuhan yang benar-benar inklusif.
Copyright (c) 2026 Linda Rosalina, Listia, Unggul Heriqbaldi https://creativecommons.org/licenses/by-sa/4.0
Business Environment, Entrepreneurial Competence, and Innovativeness: Evidence from Bandung’s Embroidery SMEs
In a dynamic and competitive business environment, understanding the factors that drive entrepreneurial innovation is important. This study examines the relationship between entrepreneurial competence and innovation in the context of the embroidery industry in Bandung. Structural Equation Modeling was employed to evaluate the proposed relationships with 90 embroidery entrepreneurs in Bandung. Empirical results show that a conducive business environment is associated with higher levels of innovation among embroidery entrepreneurs in Bandung. In addition, these environmental conditions also strengthen entrepreneurial competence, which in turn drives innovation, with entrepreneurial competence acting as a partial intermediary mechanism in this relationship. This study contributes to the literature on entrepreneurship and innovation by providing empirical evidence confirming the importance of entrepreneurial competence as a mechanism linking environmental conditions and innovation outcomes in small-scale creative industries. Furthermore, the findings emphasize the importance of improving the business environment to encourage entrepreneurial creativity, suggesting that policymakers and local stakeholders need to strengthen their support through access to resources, market information, and institutions. The research any several limitations. First, focuses on entrepreneurs in the embroidery industry in Bandung. This contextual focus suggests that the findings are most relevant to the embroidery sector in Bandung and may not fully reflect conditions in other settings. Second, the study relies on primary data collected through questionnaires, which may be subject to respondents’ perceptions and interpretations.
Copyright (c) 2026 Eka Ludiya, Agus Rahayu, Hari Mulyadi, Lili Adi Wibowo, Asep Kurniawan https://creativecommons.org/licenses/by-sa/4.0
Village Funding Governance and Administrative Capacity: A Systematic Review on Their Role in Community Empowerment
This study aims to systematically examine the role of village fund governance and administrative capacity in shaping community empowerment outcomes. Grounded in public administration, fiscal decentralization, and participatory governance perspectives, this review synthesizes peer-reviewed articles published between 2021 and 2025 and indexed in Scopus, Web of Science, and nationally accredited Indonesian journals (SINTA). To ensure the relevance and feasibility of the study, a bibliometric analysis was conducted using Harzing’s Publish or Perish and VOSviewer to map publication trends, thematic clusters, and the conceptual evolution of research on village funding, governance, and empowerment. The findings indicate that the effectiveness of village funds is strongly mediated by governance quality particularly transparency, accountability, participation, and effectiveness as well as by multidimensional administrative capacity encompassing financial management, human resources, institutional arrangements, and risk management. Empirical evidence consistently demonstrates that well-governed village funds contribute positively to economic self-reliance, social inclusion, and citizen participation. Nevertheless, limited administrative capacity and weak institutional coordination remain significant challenges to achieving sustainable community empowerment.
Copyright (c) 2026 Muhammad Hafiz, Fitri Eriyanti; Zul Fahmi https://creativecommons.org/licenses/by-sa/4.0
The Effect Of Organizational Capital And Institutional Ownership On Tax Avoidance In Indonesian Mining Companies
This study aims to examine the influence of organizational capital and institutional ownership on tax avoidance in mining companies. Tax avoidance is one of the causes of Indonesia's low tax ratio, including in the ASEAN region. Mining companies are an industrial sector that is also relevant to tax avoidance activities because they generally involve large investments. The research method used is quantitative with SPSS analysis tools. The study period is from 2022 to 2024, and the sample was selected using purposive sampling. The number of observations is 36. The results show that organizational capital and institutional ownership influence tax avoidance, with the dominant variable being institutional ownership. An interesting phenomenon observed is: institutional ownership behaves unusually, supporting tax avoidance activities. This behavior is indicated to be caused by policies aimed at clean energy. The use of coal in the future will be limited. Most mining companies in Indonesia are coal mines
Copyright (c) 2026 Desi Andriani Putri, Norman Duma Sitinjak https://creativecommons.org/licenses/by-sa/4.0
Adaptation Must Tax Beginner in Use E-Filing: Study On Generation Millennials in Kediri City
Digitalisasi sistem perpajakan melalui implementasi e-Filing membutuhkan kemampuan adaptasi wajib pajak, khususnya bagi wajib pajak pemula dari generasi milenial. Penelitian ini bertujuan untuk menganalisis tingkat adaptasi wajib pajak pemula generasi milenial dalam menggunakan e-Filing dan menguji pengaruh langsung dan tidak langsung antar variabel yang memengaruhi proses adaptasi di Kota Kediri. Penelitian ini menggunakan pendekatan kuantitatif dengan tipe studi deskriptif dan asosiatif. Data dikumpulkan melalui kuesioner dengan skala Likert lima tingkat yang didistribusikan kepada 50 responden, yang dipilih menggunakan teknik purposive sampling. Teknik analisis data yang digunakan adalah path analysis dengan bantuan perangkat lunak SPSS. Sebelum analisis dilakukan, data diuji melalui uji validitas, uji reliabilitas, serta uji asumsi klasik yang meliputi uji normalitas, multikolinearitas, dan heteroskedastisitas. Hasil pengujian menunjukkan bahwa seluruh instrumen penelitian valid dan reliabel, dan data memenuhi asumsi statistik yang dibutuhkan. Hasil analisis menunjukkan adanya pengaruh signifikan, baik secara langsung maupun tidak langsung, antara variabel independen terhadap tingkat adaptasi wajib pajak pemula dalam menggunakan e-Filing. Temuan penelitian ini menunjukkan bahwa generasi Milenial di Kota Kediri memiliki kemampuan adaptasi yang cukup baik terhadap sistem e-Filing, meskipun masih dipengaruhi oleh faktor pendukung dalam proses penggunaannya. Penelitian ini diharapkan dapat memberikan kontribusi akademis dalam pengembangan studi perilaku wajib pajak serta menjadi pertimbangan material bagi otoritas pajak dalam merumuskan strategi sosialisasi dan bantuan yang lebih efektif bagi wajib pajak pemula.
Copyright (c) 2026 Vella Angellia, Khasanah Sahara, Rike Selviasari https://creativecommons.org/licenses/by-sa/4.0
The Effect Of The 12% Vat Rate Increase Through Coretax System Against Income Of Umkm In Kediri City
Study This aim For know influence tested variables​ to variables dependent through a series analysis statistics which include validity tests , reliability tests , assumption tests classic . Research methods use approach quantitative descriptive with data collection through questionnaire against 51 MSME sectors registered culinary​ as Taxable Entrepreneurs (PKP) at the Kediri Pratama Tax Office . All over instrument study stated worthy used Because every grains statement show mark correlation that exceeds the minimum limit so that can concluded to be valid. The test results reliability also shows that all over variables own level strong internal consistency so that the data is believed stable and able trusted . Testing assumptions classic show that the regression model has fulfil condition normality , no there is symptom multicollinearity , and residual variance in condition homoscedastic so that the model is assessed appropriate used in analysis continued . Regression results show that variables independent own significant influence​ to variables dependent Good in a way simultaneous and partial , which is proven through mark significance that is below the specified error limit . Research model This in a way overall assessed capable explain changes that occur in variables dependent , so that findings study can used as base consideration in taking decisions , development policies , as well as study next . Research This expected capable give contribution for understanding theoretical and practical related factors that influence variables studied​ as well as become reference for other relevant research .
Copyright (c) 2026 Fadilla Rafida, Miladiah Kusumaningarti, Puji Rahayu https://creativecommons.org/licenses/by-sa/4.0
The Transformation of the Kafālah and Ḥawālah Contracts into the Muʻāwaḍah Contract Maṣlaḥah Perspective: An Analytical Study of DSN-MUI Fatwa
This research is motivated by the paradigm shift of kafālah and ḥawālah contracts within the Islamic finance industry in Indonesia. While classical jurisprudence categorizes these contracts as non-profit tabarruʻ (social) contracts, the fatwas issued by the National Sharia Council of the Indonesian Ulama Council (DSN-MUI) have transformed them into muʻāwaḍah (commercial) contracts through the implementation of ujrah (fees). This study aims to analyze the form of this contract transformation, examine the ijtihad methods and approaches employed by DSN-MUI, and explore the substance of maṣlaḥah (public interest) that validates this shift, particularly in supporting the halal economy and tourism ecosystem. The research employs a qualitative method with a library research design, utilizing content and conceptual analysis approaches on relevant fatwas. The results indicate that: (1) The transformation of kafālah and ḥawālah contracts in DSN-MUI fatwas substantively shifts them into ijārah (lease of services) or wakālah bi al-ujrah contracts, which is valid based on the principle of legal substantiality. (2) DSN-MUI utilizes the intiqā’ī (selective) ijtihad method combined with manhajī approaches, specifically at-taysīr al-manhajī (methodological facilitation) and iʻādah an-naẓar (re-evaluation) of classical legal causes (ʻillat). (3) The substance of maṣlaḥah in this transformation is manifested in mutual interest (sustainability of financial institutions), product flexibility (such as support for smart tourism), and the effectiveness of legal certainty within Indonesia's positive law.
Copyright (c) 2026 Abdul Aziem, M. Dawud Arif Khan, Hidayat https://creativecommons.org/licenses/by-sa/4.0
Carbon Trading in Indonesian Based on Financial Services Authority Regulation Number 14 of 2023 Reviewed from Maqāṣid as-Syarī'ah and Green Economy
Carbon trading is a strategic market instrument designed to reduce greenhouse gas (GHG) emissions in a measurable way. In Indonesia, this mechanism is regulated through Presidential Regulation No. 98 of 2021 and OJK Regulation (POJK) No. 14 of 2023. However, studies integrating ethical-religious aspects through Maqāṣid al-Sharī‘ah and the Green Economy paradigm remain limited. This research aims to analyze the integration of these two concepts within Indonesia's carbon trading system and evaluate the conformity of POJK No. 14 of 2023. The method employed is normative legal research with a qualitative content analysis approach. The findings indicate that: (1) carbon trading aligns with Maqāṣid al-Sharī‘ah in environmental protection (ḥifẓ al-bī’ah) through principles of justice and transparency; (2) carbon trading supports the Green Economy by internalizing environmental externalities into economic activities; and (3) POJK No. 14 of 2023 substantially accommodates Sharia values and sustainability. This integration serves as a vital foundation for a carbon trading system that is legally valid and provides spiritual and social benefits.
Copyright (c) 2026 Elsa Febiola Aryanti, Hidayat, Nurkhalis Muchtar https://creativecommons.org/licenses/by-sa/4.0
A Normative Juridical Analysis of Standard Clauses in E-commerce: Consumer Protection and the Nullity of Exoneration Clauses on the Shopee Marketplace under Indonesian Law No. 8/1999
This study undertakes a normative juridical analysis of standard clauses (klausula baku) employed by business actors (pelaku usaha) in online sale and purchase transactions (jual beli) conducted via the Shopee marketplace in Indonesia. Driven by the observed prevalence of unilateral contractual terms that disproportionately shift risk and responsibility to the consumer, the research assesses their compliance with the fundamental prohibitions established in Article 18 of Law No. 8 of 1999 Concerning Consumer Protection (UUPK). Utilizing a descriptive analytical approach based exclusively on secondary legal materials, the study confirms that common seller clauses specifically those disclaiming liability for shipping damage or manufacturing variance, and those refusing product returns or refunds directly contravene UUPK Article 18. These clauses are primarily in violation of points (1)(a), which prohibits the transfer of responsibility of the business actor, and (1)(b), concerning the refusal of returns. The central legal finding is that, pursuant to UUPK Article 18(3), these non-compliant contractual terms are declared null and void by law (batal demi hukum). This statutory nullity legally reinforces the business actor's mandatory liability (Article 19) and underscores the necessity for proactive supervision and intervention by the Business Dispute Resolution Agency (BPSK). The paper concludes with recommendations for strengthening platform governance and consumer legal literacy to ensure contractual balance and legal certainty within the rapidly evolving digital commerce ecosystem.
Copyright (c) 2026 Siti Widya Umiyati https://creativecommons.org/licenses/by-sa/4.0
Analysis Of The Effect Servant Leadership And Organizational Culture On Human Resource Performance With Job Satisfaction As An Intervening Variabel In The Drainage Division Of The Departement Of Water Resources And Highways Service, Surabaya City Govermen
purpose: The purpose of this study is to examine and analyze the influence of servant leadership and organizational culture on human resource performance with job satisfaction as an intervening variable in the Drainage Division of the Water Resources and Highways Service of Surabaya city Goverment. Methods: This study uses a causal research design with a quantitative approach. The research was conducted at the Water Resources and Highways service office, Drainage Division, Jimerto street no. 6-8, Ketabang Village, Genteng District, Surabaya city, East Java. The population in this study consisted of 94 civil servants and non-civil servants working in the Drainage Division of the Water Resources and Highways service office Surabaya city Goverment. The sampling technique used the census method, so that the number of samples taken was 94 employees of the Drainage Division. Data collection was carried out by distributing questionnaires. The data analysis technique used was SEM (Structural Equation Model) based on Partial Least Square (PLS) version 4.1.1.5. Results: The results of this study prove that servant leadership has no effect on job satisfaction, organizational culture has a positive and significant effect on job satisfaction, servant leadership has no effect on employee performance, organizational culture has a significant and positive effect on employee performance, and job satisfaction is unable to mediate servant leadership and organizational culture on employee performance. Implications: These findings imply that strengthening organizational culture should be prioritized over servant leadership to enhance job satisfaction and employee performance in public sector organizations.
Copyright (c) 2026 Syahrur Romadhona, Dewie Tri Wijayati Wardoyo, Andre Dwijanto Witjaksono https://creativecommons.org/licenses/by-sa/4.0
The The Role of Consumer Satisfaction Mediation in the Relationship Between Consumer Trust, Service Quality, and Rental Costs on the Interest in Renting Heavy Equipment at CV. Berkat Bersama
This study examines the mediating role of consumer satisfaction in the relationship between consumer trust, service quality, rental costs, and rental interest in heavy equipment at CV. Berkat Bersama. The purpose is to understand how these factors influence rental decisions and how satisfaction strengthens consumer trust toward rental intention. Using a quantitative approach, data were collected through questionnaires from 100 respondents and analyzed using SmartPLS. The findings show that consumer trust significantly affects rental interest, service quality, and satisfaction. Furthermore, consumer satisfaction mediates the relationship between consumer trust and rental interest, indicating that higher trust enhances satisfaction, which in turn increases rental intention. However, satisfaction does not mediate the effect of service quality and rental costs on rental interest, implying that these variables influence intention through other channels. The study highlights that trust is the most dominant factor shaping rental interest, while service quality and competitive pricing remain essential to sustain customer satisfaction. Theoretically, the research reinforces consumer behavior and relationship marketing models, emphasizing the importance of trust and satisfaction. Practically, it suggests that companies should focus on trust-building, improving service consistency, and ensuring transparent pricing to strengthen competitiveness and increase heavy equipment rental interest.
Copyright (c) 2026 Sonia Nengsih sonia Negsih, Pardiman, Ridwan Basalamah https://creativecommons.org/licenses/by-sa/4.0
The Influence of Product Quality, Brand Image, and Promotion on Purchase Decisions (A Study of Consumer Purchases of Coconut Pudding in the Barlingmascakeb Region)
This study aims to examine the influence of product quality, brand image, and promotion on purchase decisions of coconut pudding products, employing cognitive and affective theories as the grand theoretical framework. A quantitative research design was applied, with data collected through purposive sampling involving 267 respondents. The data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) to assess the relationships among variables. The findings indicate that product quality, brand image, and promotion have a positive and significant effect on purchase decisions. These results highlight the importance of implementing an integrated marketing strategy that emphasizes product quality enhancement, effective brand management, and promotional effectiveness to stimulate consumer purchase decisions.
Copyright (c) 2026 Iqbal Nafis Abiansyah, Irawan Randikaparsa, Tri Septin Muji Rahayu, Alfato Yusnar Kharismasyah https://creativecommons.org/licenses/by-sa/4.0
The Role Of Product Quality, Service Quality, And Social Engagement In Mediating The Influence Of Brand Image On Gen Z Purchase Decisions At Corner Nyonya
This study aims to analyze the influence of brand image on purchasing decisions mediated by product quality, service quality, and social media engagement among Generation Z at Corner Nyonya. Corner Nyonya is a contemporary culinary outlet that offers modern-style healthy food and drinks such as Vietnamese spring rolls, vegetable salads, coffee, and non-coffee drinks with distinctive Gen Z flavors, as well as processed banana and honey jackfruit snacks with various topping variants. The phenomenon of the rise of healthy lifestyle-based culinary businesses and social media trends encourages the need for marketing strategies that focus not only on products, but also on brand image and digital interactions with young consumers. This study uses a quantitative approach with the Partial Least Square-Structural Equation Modeling (PLS-SEM) method. Data were collected through an online questionnaire using a Likert scale of 1–10 from 110 Generation Z respondents who had purchased products at Corner Nyonya. The results show that brand image has a significant effect on product quality, service quality, and social media engagement, and indirectly influences purchasing decisions through these three mediating variables. These findings emphasize the importance of building a strong brand image, maintaining consistent product and service quality, and utilizing social media as an effective means of interaction to improve purchasing decisions in the younger generation consumer segment..
Copyright (c) 2026 Naili Rahma Yuliani, Sisno Riyoko, Mohamad Rifqy Roosdhani https://creativecommons.org/licenses/by-sa/4.0
Analysis of Factors Affecting The Effectiveness of Land And Building Tax Revenue in Rural-Urban Areas in South Buru District
The realization of Rural-Urban Land and Building Tax (PBB-P2) revenue in South Buru Regency is often not commensurate with the existing potential. This condition indicates obstacles in optimizing regional revenue sourced from the tax sector. This study aims to analyze the factors that influence the effectiveness of PBB-P2 revenue in South Buru Regency. The factors studied include taxpayer compliance, the tax collection system, and the quality of tax apparatus services. The study used a quantitative approach with a regression analysis method to examine the influence of these variables on the effectiveness of PBB-P2 revenue. The results show that the level of tax revenue effectiveness from 2020 to 2024 is classified as ineffective only in 2022, because in that year the effectiveness value is in the less effective category. The results of the partial multiple linear regression test indicate that the variables of taxpayer compliance, the tax collection system, and service quality have no significant effect on the effectiveness of tax revenue in South Buru Regency. However, all three variables simultaneously have a significant effect on the effectiveness of tax revenue in the region. Thus, the South Buru Regency Government needs to improve taxpayer compliance, the collection system, and the quality of services so that the effectiveness of tax revenue is more optimal.
Copyright (c) 2026 Afifudin Latuconsina, Djufri Rays Pattilouw, Izaac Tonny Matitaputty https://creativecommons.org/licenses/by-sa/4.0
Implementation Of An-Nubuwwah Values In Marketing Strategies To Increase Consumer Buying Interest (Case Study Of Arafah Cake Shop In Gowa Regency)
This research aims to analyze and examine (1) the implementation of An-Nubuwwah (prophetic) values in the marketing strategy of Arafah Cake Shop to increase consumer buying interest, and (2) the impact of implementing An-Nubuwwah values on consumer buying interest. JThe type of research used is descriptive qualitative.This research is a field study and does not use statistical data. Data were obtained directly from the field through observation, in-depth interviews (with the store owner, two employees, and two loyal customers), and document analysis. Data analysis was conducted through data reduction, data presentation, and conclusion drawing, with data validity tested using source and technique triangulation techniques.The application of An-Nubuwwah values (Shiddiq, Amanah, Tablīgh, Faṭonah) in the marketing strategy of Arafah Cake Shop has a significant positive impact on consumer buying interestThis value has successfully built a solid "Trust Capital," where trust driven by consistent product quality (Shiddiq) and fair pricing (Amanah) serves as a Unique Selling Proposition (USP). Consequently, the store achieves long-term loyalty and consistent, ethical repeat purchases. Theoretically, this study shows that the values of An-Nubuwwah (especially Shiddiq and Amanah) are key predictive factors that shape long-term customer loyalty, beyond conventional discount strategies.Practically, business actors (MSMEs) are advised to focus on internalizing ethics and moral consistency to build "Trust Capital," as this has been proven effective in creating sustainable, morally-based competitive advantages.
Copyright (c) 2026 Rahmaniar, Jamaluddin Majid, Mustakim Muchlis https://creativecommons.org/licenses/by-sa/4.0