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Al-Kharaj: Journal of Islamic Economic and Business
Published by Institut Agama Islam Negeri Palopo
ISSN : 2686262X     EISSN : 26859300     DOI : 10.24256/kharaj.v4i2
Core Subject : Economy,
Economics, Econometrics & Finance
Al-Kharaj, Journal of Islamic Economic and Business is peer-reviewed journal published by program studi ekonomi syariah , Institut Agama Islam Negeri (IAIN) Palopo. Al-Kharaj focus on the research of Islamic Economic and Business. The aims of this journal is to explore and develop economic related to Islamic and Business. This Journal welcomes contributions from researchers in related diciplines.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 1,474 Documents
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Fiscal Performance Analysis of Local Government through an APBD-Based Financial Ratio Approach: Empirical Evidence from East Kalimantan Province, Indonesia (2020–2024) Lalu Mahendra Wahyudi; Endang Astuti
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 3 (2026): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v8i3.11925

Abstract

Fiscal decentralization has expanded the authority of local governments in managing regional financial resources; however, greater fiscal authority does not necessarily guarantee stronger fiscal independence and sustainable fiscal performance. Evaluating local government fiscal performance is therefore essential to assess the effectiveness of regional financial management, particularly in resource-rich provinces with complex fiscal structures. This study aims to analyze the fiscal performance of the East Kalimantan Provincial Government during 2020–2024 using an APBD-based financial ratio approach. This study employed a quantitative descriptive design using secondary data from the audited Regional Government Financial Reports (LKPD) of East Kalimantan Province for fiscal years 2020–2024. Fiscal performance was evaluated through several indicators, including fiscal decentralization ratio, fiscal independence ratio, fiscal dependency ratio, PAD effectiveness ratio, revenue-expenditure efficiency ratio, expenditure composition ratio, and fiscal growth ratio. The results indicate that East Kalimantan experienced strengthening fiscal capacity during the observation period, reflected in increasing regional revenue and consistently effective PAD realization. However, fiscal independence remained influenced by intergovernmental transfers, indicating that regional fiscal autonomy has not been fully achieved. The expenditure structure also shows a gradual increase in capital expenditure after the COVID-19 period, although operating expenditure remains the dominant component of regional spending. These findings demonstrate that strong fiscal capacity should be accompanied by revenue diversification, improved expenditure quality, and sustainable fiscal governance. This study contributes empirical evidence on the fiscal performance dynamics of a resource-rich Indonesian province during pandemic disruption and post-pandemic recovery, providing implications for strengthening local fiscal autonomy under the decentralization framework.
Employees’ Perceptions of the Implementation of the E-Appraisal System in Supporting Competency Development and Work Productivity at an Electronics Manufacturing Company in Batam Rini Octaviani Santosa; Ervin Nora Susanti; Herni Widiyah Nasrul
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 3 (2026): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v8i3.12117

Abstract

The implementation of digital performance appraisal systems has become an important strategy for improving human resource management in organizations. This study aims to analyze employees’ perceptions of the implementation of the Electronic Performance Appraisal (E-Appraisal) system in supporting competency development and work productivity at an electronics manufacturing company in Batam City. A qualitative case study approach was employed involving 16 employees from the Material Operation Department selected through purposive sampling. Data were collected through semi-structured interviews, participant observation, and document analysis, and analyzed using the interactive model of Miles, Huberman, and Saldaña. Data validity was ensured through triangulation and member checking. The findings indicate that employees generally perceive the E-Appraisal system as being well implemented, with clear performance indicators that support a structured and transparent evaluation process. The system assists in identifying competency development needs and encourages participation in continuous improvement activities, although competencies are not directly assessed within the appraisal system. Employees also perceive that E-Appraisal contributes to work productivity by providing clearer performance expectations and constructive feedback; however, productivity is also influenced by organizational and operational factors beyond the appraisal system. These findings imply that organizations should strengthen continuous feedback mechanisms, optimize the use of appraisal results for competency development, and consider incorporating operational performance indicators to enhance the effectiveness of digital performance appraisal systems. Future research is recommended to involve multiple organizations and adopt mixed-method approaches to provide broader evidence regarding the implementation of E-Appraisal.
Transfer of Training as a Mediator of the Effects of Competency-Based Training and Work Motivation on Village Apparatus Performance Shindiana Auliya Pratiwi; Abdul Kodir Djaelani; Siti Asiyah
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 3 (2026): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v8i3.12495

Abstract

This study aims to analyze the role of Transfer of Training in mediating the influence of Competency-Based Training and Work Motivation on the Performance of Village Apparatus in Malang Regency. The research method used a quantitative approach with a survey of 120 respondents, and data analysis was carried out through Structural Equation Modeling (SEM) based on Partial Least Squares (PLS) using SmartPLS. The results of the study show that Competency-Based Training and Work Motivation have a positive and significant effect on Village Apparatus Performance. In addition, Competency-Based Training and Work Motivation have been proven to have a positive and significant effect on Transfer of Training, which in turn has a positive and significant effect on Village Apparatus Performance. Another important finding is that Transfer of Training is able to mediate the influence of both Competency-Based Training and Work Motivation on Village Apparatus Performance. Theoretically, this study strengthens human resource development studies by positioning Transfer of Training as a mediating mechanism that explains how training and work motivation can be translated into improved employee performance. Practically, the findings provide implications for village governments to improve the effectiveness of competency-based training, strengthen work motivation, and create a supportive work environment that encourages the application of knowledge and skills acquired from training in carrying out duties and public services.
The Effect Of Co-Branding On Purchase Intention For Cosmetic Products Through Perceived Value And Customer Attitude As Intervening Variables (A Study Of The Somethinc X Bittersweet By Najla Product Collaboration) Shabrina Ayu Hananta; Hadi Sunaryo; Jeni Susyanti
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 3 (2026): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v8i3.12498

Abstract

This study aims to analyse the effect of co-branding on purchase intention for the Somethinc × Bittersweet by Najla collaborative product, with perceived value and customer attitude as intervening variables. This study employs a quantitative approach using a survey method. The sample was selected using non-probability sampling with a purposive sampling technique, comprising 385 respondents aged 15–45 who were aware of the collaborative product, had never purchased it, and expressed an interest in purchasing it. Data were collected via a questionnaire using a Likert scale and analysed using Structural Equation Modelling–Partial Least Squares (SEM-PLS). The results indicate that co-branding has a positive and significant effect on purchase intention, perceived value, and customer attitude. Perceived value and customer attitude also have a positive and significant effect on purchase intention. Furthermore, co-branding was found to have a positive and significant indirect effect on purchase intention via perceived value and customer attitude. These findings suggest that brand compatibility, the strength of both brands’ images, quality, innovation, and the appeal of the collaborative product are capable of enhancing perceived value and fostering positive consumer attitudes, thereby driving purchase intention. The research findings have implications for companies to consider brand compatibility, quality, product benefits, emotional value, and promotional strategies when developing co-branding products to enhance consumers’ purchase intention.

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