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INDONESIA
Indonesian Journal of Islamic Economics and Finance
Published by Institut Agama Islam Sunan Giri Ponorogo
ISSN : -     EISSN : 28081102     DOI : https://doi.org/10.37680/ijief
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
Indonesian Journal of Islamic Economics and Finance E-ISSN (28081102) is a journal wich is biannually issued and publishes new editions in June and December. The journal publisher is Institut Agama Islam Sunan Giri (INSURI) Ponorogo and managed by Departement of Islamic Economics INSURI. The publication of this journal is tightly-peer with a double bind reviewed process using Open Journal System (OJS) for the magazine. The journal can be accessed openly on the website.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 243 Documents
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Effects of Situational Leadership, Organizational Culture, and Organizational Citizenship on Private Elementary Teachers' Job Satisfaction Yoanna Francisca Sulistyorini; Saiful Anwar; Ichwani Siti Utami
Indonesian Journal of Islamic Economics and Finance Vol. 6 No. 2 (2026)
Publisher : Institut Agama Islam Sunan Giri Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37680/ijief.v6i2.10359

Abstract

Teacher job satisfaction is a crucial factor influencing teacher performance, organizational commitment, and educational quality. Although previous studies have examined situational leadership, organizational culture, and Organizational Citizenship Behavior (OCB) as predictors of job satisfaction, limited research has investigated their combined effects in private elementary schools. This study aims to analyze the partial and simultaneous effects of situational leadership, organizational culture, and OCB on teacher job satisfaction in private elementary schools in Ciputat District, South Tangerang, Indonesia. A quantitative approach with a predictive-exploratory survey design was employed. The sample consisted of 120 teachers selected through proportional random sampling from a population of 172 teachers. Data were collected using a five-point Likert-scale questionnaire and analyzed using multiple linear regression with IBM SPSS Statistics. The results show that situational leadership has a positive and statistically significant effect on teacher job satisfaction (B = 0.417, p < 0.001), while organizational culture also has a positive and statistically significant effect (B = 0.374, p = 0.001). In contrast, OCB has a positive but statistically non-significant direct effect (B = 0.128, p = 0.114), suggesting that extra-role behaviors may not directly enhance job satisfaction when they are perceived as implicit work expectations or additional responsibilities. Simultaneously, the three independent variables significantly explain 80.6% of the variance in teacher job satisfaction (R² = 0.806, F = 160.417, p < 0.001). These findings highlight the importance of adaptive leadership and a supportive organizational culture while demonstrating that the contribution of OCB to teacher satisfaction is context-dependent. The study contributes to educational management literature by providing an integrated organizational perspective on the determinants of teacher job satisfaction in private elementary schools.
The Influence of Price and Digital Promotion on Customer Loyalty at Regional Packaging Center Hafifa Oriza Akhmad; Inka Nusamuda Pratama; Sulhan Hadi
Indonesian Journal of Islamic Economics and Finance Vol. 6 No. 2 (2026)
Publisher : Institut Agama Islam Sunan Giri Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37680/ijief.v6i2.10373

Abstract

Customer loyalty is essential for maintaining the sustainability and competitiveness of Small and Medium Industries (SMIs). Price and digital promotion are considered important marketing factors that may influence customer loyalty. This study aimed to examine the influence of price and digital promotion on customer loyalty among SMI customers using sticker printing and screen-printing services at the Regional Packaging Center of West Nusa Tenggara Province, a government institution supporting local SMI activities. A quantitative approach with an associative research design was employed. Data were collected from 100 respondents selected through purposive sampling using a structured questionnaire and analyzed using multiple linear regression with Jamovi version 2.7.3. The findings indicate that price has a positive and significant effect on customer loyalty, whereas digital promotion does not have a significant partial effect. However, price and digital promotion simultaneously have a significant influence on customer loyalty, with the regression model explaining 68.5% of the variance in customer loyalty (R² = 0.685). These findings indicate that, in this public service context, customer loyalty is more closely associated with price than with digital promotional activities when considered individually. Therefore, the Regional Packaging Center should maintain appropriate pricing while improving the relevance and consistency of its digital promotional strategies for SMI customers.
The Influence of e-BMD Implementation and Employee Competence on Regional Asset Management: Evidence from the Kendari City Government Yulia Firdania; Hasbudin Hasbudin; Tuti Dharmawati
Indonesian Journal of Islamic Economics and Finance Vol. 6 No. 2 (2026)
Publisher : Institut Agama Islam Sunan Giri Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37680/ijief.v6i2.10374

Abstract

Regional asset management is a fundamental component of public sector governance that supports accountability, transparency, and efficient public service delivery. The increasing adoption of digital asset management systems requires not only reliable information technology but also competent public employees to ensure effective asset administration. This study examines the influence of e-BMD implementation and employee competence on regional asset management in the Kendari City Government. A quantitative explanatory survey design was employed involving 85 employees from 17 Regional Government Organizations (Organisasi Perangkat Daerah/OPD) selected through purposive sampling. Data were collected using structured questionnaires and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results show that the model explains 33.3% of the variance in regional asset management (R² = 0.333). e-BMD implementation has a positive and significant effect on regional asset management (β = 0.320; p < 0.001), while employee competence also has a positive and significant effect (β = 0.362; p < 0.001). The effect size analysis indicates that e-BMD implementation has an f² = 0.129, while employee competence has a larger f² = 0.166, indicating that employee competence provides a more dominant contribution to regional asset management. These findings highlight that Employee competence shows a relatively stronger contribution than e-BMD implementation within the estimated structural model. Strengthening digital asset management should therefore be accompanied by continuous employee competency development to improve effective, accountable, and sustainable regional asset management.
The Influence of Competence, IT Utilization, and SAP Implementation on Financial Report Quality in Kendari Siti Mahisa Putri Amalia; Mulyati Akib; Erwin Hadisantoso
Indonesian Journal of Islamic Economics and Finance Vol. 6 No. 2 (2026)
Publisher : Institut Agama Islam Sunan Giri Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37680/ijief.v6i2.10412

Abstract

The Kendari City Government has received an Unqualified Opinion (Wajar Tanpa Pengecualian or WTP) from the Audit Board of Indonesia (BPK) for more than a decade, yet a mismatch between employees' educational backgrounds and their financial management roles remains, alongside inconsistent evidence on how competence affects financial report quality. This study examines the influence of competence, information technology utilization, and government accounting standards (SAP) implementation on financial report quality among 168 respondents from a population of 172 financial managers across 44 Regional Apparatus Organizations (OPD) in Kendari City, selected through total sampling. Data were analyzed using multiple linear regression with SPSS 26. The three variables simultaneously show a positive and significant effect on financial report quality (F=113.304, Sig=0.000), explaining 66.3 percent of its variation (Adjusted R square=0.663). Partially, SAP implementation has the strongest effect (t=6.572, Sig=0.000), followed by information technology utilization (t=3.863, Sig=0.000) and competence (t=2.761, Sig=0.006). SAP implementation's dominance suggests that standardized accounting regulations can compensate for uneven competence caused by the educational mismatch, consistent with agency theory's view of formal rules as a mechanism to reduce information asymmetry. This study recommends prioritizing SAP compliance, optimizing information technology use, and continuously improving financial managers' competence.
Determinants of Students' Enrollment Decisions at Prisma Professional Course and Training Institute, Surabaya Vidtris Chandra; Suyono Suyono; Handy Aribowo
Indonesian Journal of Islamic Economics and Finance Vol. 6 No. 2 (2026)
Publisher : Institut Agama Islam Sunan Giri Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37680/ijief.v6i2.10420

Abstract

This study examines the influence of social media, Word of Mouth (WoM), Brand Image, and Price on students’ decision to enroll at LKP Prisma Profesional Surabaya. A quantitative causal approach was applied to 94 respondents selected through purposive sampling. Data were collected using an online questionnaire and analyzed through multiple linear regression with IBM SPSS Statistics. The results show that Social Media has no significant effect on enrollment decisions (p = 0.837), while WoM (p = 0.024), Brand Image (p = 0.043), and Price (p = 0.000) have significant positive effects. Price is the strongest predictor (β = 0.427). Simultaneously, all four variables significantly influence enrollment decisions (F = 66.376; p < 0.001). These findings highlight the importance of price, recommendations, and institutional reputation in enrollment decisions.
Geo AI-Based Food Policy Navigation in South Sumatra Dian Rizky; Badara Shofi Dana; Dani Shofi Nurizza
Indonesian Journal of Islamic Economics and Finance Vol. 6 No. 2 (2026)
Publisher : Institut Agama Islam Sunan Giri Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37680/ijief.v6i2.10504

Abstract

Food price instability in South Sumatra is structural and recurring, exceeding the national inflation rate. This study develops a Geo AI-based food policy navigation system integrating satellite biophysical indicators, macroeconomic data, and machine learning to support the Regional Inflation Control Team (TPID). The data comprise a monthly panel from 11 of 17 districts (March 2021 to December 2025), selected based on available retail price data. Methods include GSTAR, SAR-X, SARIMAX, and XGBoost for forecasting; SHAP, Granger causality, and VAR decomposition for root cause diagnostics; PCA for the Composite Food Security Index (IKP Sumsel); Monte Carlo simulation for shock scenarios; and MCDA-SAW for policy prioritization. GSTAR achieves the highest accuracy (MAPE 2.56% for rice, 3.36% for eggs, 4.34% for chicken). Root causes vary across commodities, with 54.55% of districts under Alert status by December 2025 and karhutla as the most significant threat. The system integrates real-time satellite signals, including NDVI, rainfall, and forest fire hotspots, directly into TPID decision-making to enable anticipatory rather than reactive interventions. The study recommends differentiated 4K Strategy priorities for Musi Banyuasin, Ogan Komering Ilir, and Musi Rawas, and fire mitigation integrated into peatland food security policy.
Evaluation of Management Accounting Implementation in Supporting MSME Operational Efficiency (Krutukan MSME Case Study) Robiatus Salamah; Nur Aisyah; Chirmala Wisnu Permata; Dyah Ayu Rizqi Ramadhani; Nabilatuz Zahro
Indonesian Journal of Islamic Economics and Finance Vol. 6 No. 2 (2026)
Publisher : Institut Agama Islam Sunan Giri Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37680/ijief.v6i2.10556

Abstract

MSMEs have an important role in the economy, but they still face limitations in cost management, financial recording, and operational planning. This condition causes cost information to not be fully used as a basis for decision-making and efficiency improvement. This study aims to evaluate the implementation of management accounting in supporting operational efficiency in Krutukan MSMEs, especially in recording and managing costs, determining selling prices, production planning, and cost control. This study uses a qualitative approach with a single intrinsic case study method and involves one main informant, namely the owner of Krutukan MSMEs. Data was obtained through observation for two days, in-depth interviews with MSME owners, and documentation, then analyzed using the interactive model Miles, Huberman, and Saldaña through the stages of coding, categorization, theme formation, data presentation, and verification. The results of the study show that management accounting is applied only through cost recording, raw material needs planning, expenditure control, and the use of cost information in determining selling prices. However, recording is still done manually and costs have not been classified systematically. Simulations show that expenditure-based HPP that does not include all BOP of Rp. 8,000 per package increased to Rp. 9,500 per package after the full cost calculation approach included a BOP of Rp. 150,000, so that the previous HPP was lower than Rp. 1,500 per package. The study concluded that operational efficiency can be improved through cost classification, simple budgeting, systematic HPP calculation, and digitization of financial records.
The Influence of Sharia Financial Literacy, Transaction Convenience, and Digital Promotion on the Interest of Grocery Store Owners in Becoming BSI Link Agents in the Tanjung Morawa Area Shafa Sizli Kania; Maidalena Maidalena; Ahmad Syakir
Indonesian Journal of Islamic Economics and Finance Vol. 6 No. 2 (2026)
Publisher : Institut Agama Islam Sunan Giri Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37680/ijief.v6i2.10895

Abstract

This study aims to analyze the influence of Sharia Financial Literacy, Transaction Convenience, and Digital Promotion on the Continuance Intention of grocery store owners as BSI Link agents in the Tanjung Morawa area. The study employed a quantitative approach with a cross-sectional design. The population consisted of 96 grocery store owners who were already operating as BSI Link agents, and saturated sampling was used, resulting in 96 respondents. Data were collected through questionnaires and analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with SmartPLS 4. The results indicate that Sharia Financial Literacy has a positive and significant effect on Continuance Intention (β = 0.335; p = 0.006). Transaction Convenience also has a positive and significant effect (β = 0.299; p = 0.003), while Digital Promotion has a positive and significant effect (β = 0.308; p = 0.001). The model produces an adjusted R² of 0.635, indicating that the three independent variables jointly explain 63.5% of the variance in Continuance Intention. These findings suggest that maintaining BSI Link agents requires more than service availability. Strengthening Sharia financial literacy, ensuring convenient transaction processes, and providing continuous digital promotion are important for sustaining agents’ willingness to continue operating as BSI Link agents. The study contributes empirical evidence for strengthening agent-based Islamic banking services at the local level.
The Effect of Human Resource Competence and Internal Control System on Fraud Prevention with Information Technology as a Moderating Variable at Bahteramas Regional General Hospital, Kendari City Jasmin Jasmin; Andi Basru Wawo; Husin Husin
Indonesian Journal of Islamic Economics and Finance Vol. 6 No. 2 (2026)
Publisher : Institut Agama Islam Sunan Giri Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37680/ijief.v6i2.10384

Abstract

This study aims to analyze the effect of human resource (HR) competence, the internal control system, and information technology on fraud prevention, and to analyze the role of information technology in moderating the effect of HR competence and the internal control system on fraud prevention at Bahteramas Regional General Hospital (RSUD Bahteramas), Kendari City. The study uses a quantitative approach with a sample of 296 respondents drawn from the hospital's staff. Stewardship Theory is used as the theoretical basis. Data were analyzed using Partial Least Squares (PLS) to test the measurement model and the structural model. The results show that (1) HR competence has a positive and significant effect on fraud prevention; (2) the internal control system has a positive and significant effect on fraud prevention; (3) information technology has a positive and significant effect on fraud prevention; (4) information technology positively and significantly moderates the effect of HR competence on fraud prevention; and (5) information technology does not moderate the effect of the internal control system on fraud prevention. The R-square value of 0.852 indicates that about 85.2% of the variation in fraud prevention is explained by the variables in the research model.
Financial Management Analysis at Putri Nadrina Boarding House for Profit Optimization Nadia Damayanti; Sihabudin Sihabudin; Robby Fauji
Indonesian Journal of Islamic Economics and Finance Vol. 6 No. 2 (2026)
Publisher : Institut Agama Islam Sunan Giri Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37680/ijief.v6i2.10557

Abstract

Financial management plays a crucial role in maintaining business sustainability and optimizing profits in boarding house businesses. However, boarding house owners still face challenges, including unstructured financial records, payment arrears, and weak operational cost control, which may affect profit stability. This study aims to examine the implementation of financial management at Putri Nadrina Boarding House and its role in optimizing business profits. This study employed a descriptive qualitative approach using a single case study design. Primary data were obtained directly from the business owner, and the resulting findings were further confirmed through triangulation with a representative of Bank Mega as a supporting informant, while secondary data were collected through observation and documentation of the business's financial records. The data were analyzed using NVivo 12 to identify the main themes related to financial management and profit optimization. The findings show that monthly revenue during the observation period was relatively stable, ranging from IDR 11,400,000 to IDR 14,400,000, whereas net profit fluctuated far more sharply, between IDR 1,901,000 and IDR 5,801,000, indicating that stable revenue does not by itself guarantee stable profit. Profit optimization was found to be influenced by cash flow management, control of payment arrears, promotional and marketing strategies, strategic location selection, and improvement of boarding house facilities. The implementation of bookkeeping and the utilization of banking services also support more systematic financial management. The study concludes that structured financial management, supported by appropriate business development strategies, can strengthen profit stability, operational effectiveness, and the sustainability of boarding house businesses.

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