IIJSE
The Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) is Sharia Economics Journal published by Sharia Economics Department Institut Pesantren KH. Abdul Chalim, Mojokerto. The Journal focuses on the issues of Sharia Economics, the History of Islamic Economic Thought, Islamic Law, Local Wisdom in Sharia Economic Perspective, and others related to Sharia economics. The journal is published periodically triannually in March, July, and November. Guidance for submission: ֎ The manuscript submitted to IIJSE must never be published elsewhere. ֎ The IIJSE is published in English. ֎ The articles must be submitted via OJS in Microsoft Word format. ֎ The articles should follow APA reference, with the body note, max 4000 words, and APA citation style.
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<![CDATA[Relationship on Timeliness of SPT Reporting and Reported Income in Accordance with Applicable Provisions on Taxpayer Compliance ]]>
<![CDATA[Yenie Eva Damayanti]]>;
<![CDATA[Ahmad Karim]]>
<![CDATA[ Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 5 No 1 (2022): Sharia Economics ]]>
Publisher : <![CDATA[Universitas KH. Abdul Chalim Mojokerto ]]>
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DOI: 10.31538/iijse.v5i1.1780
<![CDATA[Compliance is one of the important factors in increasing revenue from the tax sector. Indonesia’s low tax ratio is an indicator that there are still many taxpayers who do not comply with tax payments and reporting. The study examines how the relationship between the timeliness of SPT reporting and reported income in accordance with applicable regulations on taxpayer compliance. The method is causality research method. The population are registered taxpayers at the KPP North Malang area. The sampling uses convenience sampling method with a total of 75 respondents. The results of hypothesis testing with multiple linear analysis show that together there is a positive relationship between the timeliness of reporting tax returns and income reported in accordance with applicable regulations on taxpayer compliance. The results of the Spearman correlation test show that there is a significant relationship between the timeliness of reporting tax returns with taxpayer compliance and there is a significant relationship between reported income in accordance with applicable regulations and taxpayer compliance.]]>
<![CDATA[Accounting of Refinancing and Take Over for Murabahah Contract ]]>
<![CDATA[Kunaifi, Aang]]>;
<![CDATA[Handayati, Puji]]>;
<![CDATA[Bahri, Mat]]>
<![CDATA[ Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 5 No 1 (2022): Sharia Economics ]]>
Publisher : <![CDATA[Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto ]]>
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DOI: 10.31538/iijse.v5i1.1490
<![CDATA[The development of community needs necessitates the dynamics of services at Islamic financial institutions, especially in contract schemes or transaction models. Besides being influenced by the financial capacity of the community, there is also a rational choice to get cheaper transaction options. So, in the practice of Islamic finance, refinancing and take over transaction schemes are also developing. This article was written with the aim of describing the accounting treatment of refinancing transactions and taking over for murabahah contracts and analyzing them based on sharia compliance (sharia compliance). The research approach used is the literature on fiqh laws as guidelines for sharia compliance which has been regulated in the DSN MUI fatwa. The findings that the author can convey in this article are that there are several rational reasons for the recognition and treatment of PSAK-based accounting which regulates refinancing and take over transactions with the obligation to recognize the existence of margins in both transactions. Meanwhile, in fiqh, there is actually a deviation from compliance with sharia.]]>
<![CDATA[What Experts Tell about Integrated Marketing Communication for Effective Business Promotion and Sale Strategy ]]>
<![CDATA[Widjaja, Gunawan]]>
<![CDATA[ Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 5 No 1 (2022): Sharia Economics ]]>
Publisher : <![CDATA[Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto ]]>
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DOI: 10.31538/iijse.v5i1.1661
<![CDATA[The expert’s study about integrated marketing communications for promotion and sales strategies ineffective business activities is the main objective of this study. We address the core gap here through a literature review that addresses integrated marketing communications in sales and promotions in every business. We found data from more than 50 articles on the economics of marketing and business communications in sales and promotion. After we found the data, we studied it comprehensively under the phenomenological approach to finding findings or answers that were valid and believed to be valid. Because this study was carried out during the implementation of public mobility restrictions, we tried secondary data with a search system with the help of Google Scholar on several scientific publications such as Google book, Taylor, Sagepub, and Elsevier. Based on the existing data and discussion of the results, we conclude that a successful integrated marketing communication will establish a core message, emphasize the competitive advantage, address the right target market, and adapt the message to suit supporting media channels. The message is essentially the same across platforms, but the delivery mechanism varies.]]>
<![CDATA[A Tale of Umrah Pilgrims Fraud in Indonesia: a Narrative Review Indicating and Anticipating “Fake Bureau” ]]>
<![CDATA[Ardani, Mochammad]]>;
<![CDATA[Setiawan, Dani]]>;
<![CDATA[Munir, Muhammad Misbachul]]>;
<![CDATA[Fitria, Shoimatul]]>
<![CDATA[ Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 5 No 1 (2022): Sharia Economics ]]>
Publisher : <![CDATA[Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto ]]>
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DOI: 10.31538/iijse.v5i1.1702
<![CDATA[The umrah bureau sector in Indonesia has great business potential. The increasing number of umrah pilgrims are not accompanied by a level of literacy towards the credibility of the bureau. This raises problem in the form of umrah bureau business practices that are illegal. A lot of fraud cases has caused huge losses to the pilgrims as consumers. This study aims to reveal the factors that causes umrah bureau fraud and formulate anticipatory steps for bureau that indicated fake. The method used is narrative review by elaborating previous research, literature studies, and also supporting database of cases that validate. This research composed by 35 literatures synthesized. The characteristics of the umrah bureau which are indicated fake, including: 1) sloping prices accompanied by promos; 2) travel legality; and 3) ponzi business model. To anticipate, prospective pilgrims should not be tempted by the promos offered by bureau. Prospective pilgrims must also dig up information related to permits, track records and feedback, as well as transparency of facilities that will be provided by the bureau. Regulators must tighten supervision of the business climate through cooperation with associations of umrah organizers in the local area. That way, consumer protection for the umrah bureau will be more secure.]]>
<![CDATA[Influence of Rivalry Merger, Bank Financial Health Rating, and Customer Loyalty to the Competitive Advantage ]]>
<![CDATA[Kurniawan, Fajar]]>;
<![CDATA[Febrian, Erie]]>;
<![CDATA[Wibisono, Angki]]>
<![CDATA[ Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 5 No 1 (2022): Sharia Economics ]]>
Publisher : <![CDATA[Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto ]]>
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DOI: 10.31538/iijse.v5i1.1720
<![CDATA[The growth of the sharia banking market in Indonesia tended to stagnate. The Government had taken initiative to strengthen the sharia banking market by merging the three state sharia banks. PT. Bank Muamalat Indonesia, Tbk. (BMI), which is categorized in one of strategic group, is expected to be affected by considering that both BMI and the three state sharia banks have alike market segment. BMI is known as the first and purely sharia bank, which owns strong customer base. Thus, in last few years it is always the champion in term of customer loyalty among the public sharia banks. Internally, BMI attempts to strengthen its capital as one of indicator in bank financial health rating. The research objective is to analyse the influence of rivalry merger, bank financial health rating, and customer loyalty to the competitive advantage of BMI. The research utilizes quantitative method to test the hypothesis by using Partial Least Square (PLS). The result of data analysis from the survey shows that there is significant influence of rivalry merger, bank financial health rating, and customer loyalty to the competitive advantage.]]>
<![CDATA[Analysis of the Mutanaqisah Musyarakah Contract as a Solution for Home Ownership Financing in Islamic Banking ]]>
<![CDATA[Nurhayati, Yuli]]>;
<![CDATA[Hasan, Asyari]]>
<![CDATA[ Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 5 No 1 (2022): Sharia Economics ]]>
Publisher : <![CDATA[Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto ]]>
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DOI: 10.31538/iijse.v5i1.1770
<![CDATA[The need for residential houses is currently increasing. Islamic financial institutions, especially Islamic banking, offer a variety of products and services to face the needs of the community. Murabahah contracts are still a prima donna product in Indonesia, but murabahah has many weaknesses in its implementation. The presence of musyarakah mutanaqisah can be the best solution for property ownership for the community. The research method used is a qualitative approach with descriptive analysis and literature. This study aims to analyze the implementation and advantages of musyarakah mutanaqisah contracts in financing home ownership in Islamic banking. The results of the analysis show that the implementation of MMQ can be a solution for the community in fulfilling their prerequisites, but there are many things in musyarakah mutanaqisah that must be understood so that this product can run well in Indonesia. The benefits of musyarakah mutanaqisah contracts for customers are financing with relatively longer terms and additional spare parts that are more affordable.]]>
<![CDATA[Processing of Organic and Inorganic Waste Can Increase Income during The Covid-19 Pandemic ]]>
<![CDATA[Hidayanti, Nur Fitri]]>
<![CDATA[ Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 5 No 1 (2022): Sharia Economics ]]>
Publisher : <![CDATA[Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto ]]>
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DOI: 10.31538/iijse.v5i1.1774
<![CDATA[The study aims to find out how far the waste management process in University of Muhammadiyah Mataram. The waste in University of Muhammadiyah Mataram has not been handled as well as possible. It can be seen that there are still many landfills that are not handled properly and waste is simply dumped beside the river which is next to University of Muhammadiyah Mataram. The research used a quantitative approach and observations were made from January 2021 to March 2021. The results of the researcher' observations found that all types of waste were simply thrown away. After the researcher conducted socialization and training for all janitors at the University of Muhammadiyah Mataram, plastic wastes such as plastic bottles from beverage packaging and others have been collected and then the Bintang Sejahtera waste bank came to buy the inorganic waste, while organic waste from food scraps, especially the largest organic waste contributor came from canteen of University of Muhammadiyah Mataram, and the organic waste is used for maggot caterpillars or maggots.]]>
<![CDATA[Analysis of Understanding of Islamic Work Ethic ]]>
<![CDATA[Hanif, Hanif]]>;
<![CDATA[Mukri, Moh.]]>;
<![CDATA[Susanto, Is]]>
<![CDATA[ Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 5 No 1 (2022): Sharia Economics ]]>
Publisher : <![CDATA[Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto ]]>
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DOI: 10.31538/iijse.v5i1.1775
<![CDATA[Work ethic is a person's attitude and view at work, sourced from self-quality, realized based on values and implemented in activities at work. A work ethic based on Islamic values will form a Muslim full of responsibility and hard work in carrying out his duties at work. At a practical level, an understanding of the Islamic work ethic will have a major impact on work. The results of this study indicate that in general the understanding of the Islamic work ethic of the employees of UIN Raden Intan Lampung and IAIN Metro is in accordance with the theory of Islamic work ethic. However, in practice not all employees carry out an Islamic work ethic which includes work to seek sustenance, work is worship, work professionally, work hard, respect time (discipline), uphold honesty. According to the Islamic perspective, work is part of fulfilling the needs of life which are divided into primary, secondary and tertiary needs. These three needs are very important for the running of human life in general and humans in particular. If it does not work, then humans will naturally experience difficulties which will eventually fall into sin.]]>
<![CDATA[The Covid Pandemic Testing the Resilience of the United States, China and Indonesia Capital Markets ]]>
<![CDATA[Priyono, Achmad Agus]]>;
<![CDATA[Saraswati, Ety]]>
<![CDATA[ Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 5 No 1 (2022): Sharia Economics ]]>
Publisher : <![CDATA[Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto ]]>
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DOI: 10.31538/iijse.v5i1.1782
<![CDATA[There are two main factors that influence the rise and fall of the index, namely internal factors and external factors. The external factor currently experiencing volatility in the stock market is the coronavirus outbreak. Where the presence of the Coronavirus on this earth has caused panic in various parts of the world. The epidemic attacks various levels of society, especially for those who have congenital diseases. This study aims to analyze the resilience of the capital markets in the United States, China and Indonesia in the 60 days before and after the positive confirmation of COVID-19 in each country. The variable of capital market resilience in the United States is used as a proxy for the DJI index, while the resilience of the capital market in China is used as a proxy for the SSEC index, while the resilience of the capital market in Indonesia is used as a proxy for the IDX index. The paper tries to determine whether there are differences in the resilience of the capital market before and before the covid outbreak in the American, Chinese and Indonesian capital markets. The results of the study prove that the Covid outbreak has had a very bad impact on the stock markets of Indonesia and the United States. The tool on the test used to prove that there is a difference in resilience in the capital markets in Indonesia and the United States in the 60 days before and after being confirmed positive for Covid. Meanwhile, in the capital market in China, it was found that there was no difference in the resilience of the capital market in the 60 days before and before being confirmed positive for Covid. This condition proves the country's success in handling and controlling the covid outbreak.]]>
<![CDATA[Paris Terrorism Attacks: Interdisciplinary Studies of Insider Trading and Money Laundering on Global Scale ]]>
<![CDATA[de Nichilo, Stefano]]>;
<![CDATA[Prahara, Rahma Sandhi]]>
<![CDATA[ Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 5 No 1 (2022): Sharia Economics ]]>
Publisher : <![CDATA[Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto ]]>
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DOI: 10.31538/iijse.v5i1.1785
<![CDATA[In this paper, we investigate past research and the development of knowledge and practice in the area of countering money laundering and terrorist financing. Additionally, we draw attention to the gaps in the preventive mechanisms adopted by countries to fight against AML & ATF and to highlight areas for possible future research. There are various avenues to invest and one of those is Stock Market. But the decision of the investor depends on various factors. One of the factors which affects the behavior of investment is Terrorism. The paper focuses on short run and long run association and influence of terrorism on major global stock indices and Gold. We have taken Paris attacks of 2015 as base and ARDL model is used to study the short run and long run impact on the selected stock indices. We find that terrorism has got short run impact on the global indices but there is no long run impact.]]>
