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Mohamad Toha
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Jalan Raya Tirtowening Jl. Raya Tirtowening Pacet No.17, Bendorejo, Bendunganjati, Kec. Pacet, Kabupaten Mojokerto, Jawa Timur 61374
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INDONESIA
IIJSE
Published by Universitas KH. Abdul Chalim
ISSN : -     EISSN : 2621606X     DOI : https://doi.org/10.31538/iijse
Core Subject : Economy,
Economics, Econometrics & Finance
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.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 2,568 Documents
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The Influence of the Ability to Manage Job Stress, Person Job Fit, and Work Relations on Employee Loyalty and Job Satisfaction as a Moderation Variable in Employees PT. Sreeya Sewu Indonesia Tbk Slaughterhouse Division Junita Hutabarat; Faisal Marzuki; Mahendro Sumardjo; Iwan Kresna Setiadi
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 3 (2025): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i3.7611

Abstract

This research is conducted to examine the effect of several key organizational factors on employee loyalty, specifically focusing on the ability to manage work stress, person-job fit, and the quality of work relationships. Additionally, this study investigates the role of job satisfaction as a moderating variable that may strengthen or weaken the relationship between these factors and employee loyalty. The study is centered on employees working at PT. Sreeya Sewu Indonesia Tbk, specifically within the Slaughterhouse Division. A quantitative research method is employed to ensure objectivity and statistical validity. The sample for this research consists of 100 employees, selected through a simple random sampling technique to represent the larger employee population fairly. Data collection was carried out through a structured questionnaire distributed digitally using Google Forms, allowing for efficient and widespread distribution. To analyze the data, this research utilizes the Partial Least Squares (PLS) method with the assistance of SmartPLS version 4 software. The use of PLS is appropriate for testing complex relationships between latent variables and for predictive modeling. Through this approach, the research aims to provide valuable insights into how stress management capabilities, job fit, and interpersonal dynamics contribute to fostering loyalty among employees, moderated by the level of job satisfaction.
Corporate Social Responsibility and Performance of Cirebon Hotels: A Moderation by CSR Strategy and Gender Reka Risdiana; Chintia Isqifaradillah; Acep Komara
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 3 (2025): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i3.7616

Abstract

This study explores how implementing Corporate Social Responsibility (CSR) influences hotel performance in Cirebon, with CSR strategy and gender diversity as moderating variables. A quantitative approach was employed by surveying 20 three- and four-star hotels. The findings indicate a statistically significant positive correlation between CSR activities and the performance of hotels. CSR strategy strengthens this relationship, while gender diversity at the managerial level enhances the effectiveness of CSR implementation. These findings underscore the significance of a structured CSR strategy and gender-inclusive management in maximising the impact of CSR on hotel performance.
The Effect of CSR on Firm Performance: The Moderating Role of the Audit Committee in Basic Material Companies on the Indonesian Stock Exchange for the Period 2021-2023 Amatul Mu’min; Dina Enjellina; Acep Komara
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 3 (2025): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i3.7617

Abstract

This research aims to analyze the influence of Corporate Social Responsibility (CSR) on company performance, with the audit committee acting as a moderating variable, specifically in the basic materials sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2021-2023. Employing a quantitative approach, the study focuses on non-financial companies and uses purposive sampling to obtain 87 samples. Data are sourced from annual and sustainability reports and are analyzed using Moderated Regression Analysis (MRA) to evaluate both the direct impact of CSR and the moderating role of the audit committee in the CSR-performance relationship. The findings indicate that the presence of an audit committee enhances the positive relationship between CSR and company performance.
Pengaruh Persepsi Manfaat, Persepsi Keamanan, dan Kepercayaan terhadap Penggunaan Aplikasi OVO pada Mahasiswa Akuntansi (Studi Empiris pada Mahasiswa Akuntansi) Jasmine Aprilia; Sri Trisnaningsih
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 3 (2025): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i3.7631

Abstract

The rapid advancement of digital innovation has driven the shift from conventional payment methods to electronic payment methods, including digital wallets such as OVO. As early adopters of technology, college students are the primary user group of these services. This study looks at how perceived usefulness, perceived security, and trust affect the use of the OVO application, using the Technology Acceptance Model (TAM) as a guide. While the TAM provides a structured foundation, this study acknowledges the potential influence of contextual factors such as financial literacy and peer influence that are highly relevant to the college student population but remain underexplored in current models. A quantitative approach based on the positivist paradigm was used, with data collected through a structured questionnaire from 78 accounting students. The analysis used SPSS version 25 and included validity and reliability tests, classical assumption testing, multiple linear regression, and hypothesis testing. The results showed that the three variables, namely, Perceived Benefits (X1), Perceived Security (X2), and Trust (X3), significantly influenced the use of the OVO application both simultaneously and partially. However, the limited sample size and narrow academic background may reduce the generalizability of the findings. Future research should consider a broader and more diverse student population and integrate additional moderating factors to provide a more comprehensive understanding of digital payment adoption behavior.
SDGs Social Disclosure: Symbolic and Substantive Analysis of Islamic Banks 2021–2023 Muhammad Yusuf Fadhillah; Elvia R. Shauki
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 3 (2025): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i3.7636

Abstract

This study investigates how five Indonesian Islamic banks (BSI, BMI, BTPS, BAS, and PDSB) disclose social aspects in their sustainability reports from 2021 to 2023. The analysis focuses on GRI indicators 401–419 that are aligned with the social pillar of the Sustainable Development Goals (SDGs), specifically SDG 4, 5, 10, 11, 16, and 17. Employing qualitative content, thematic, and constant comparative analysis, the study utilizes indexing based on five criteria: quantitative disclosure, concrete actions, specificity and relevance, consistency, and transparency. The findings reveal that BMI, BSI, and BTPS demonstrate high levels of commitment, as indicated by indexing results of 60–80%, 52–57%, and 45–50%, respectively. These disclosures are supported by valid and strong evidence, indicating substantive reporting. In contrast, BAS and PDSB show lower levels of commitment, with indexing scores of 0–54% and 0%, respectively. The narrative content in their disclosures lacks solid supporting evidence, suggesting a symbolic rather than substantive reporting. From the perspective of institutional theory, BSI, BMI, and BTPS reflect the influence of coercive and normative pressures, as shown by compliance with regulations such as POJK 51/2017 and the consistent adoption of the GRI-based reporting structure. Conversely, BAS and PDSB are more influenced by coercive and mimetic pressures, demonstrated by minimal disclosures that tend to imitate other reports without internalizing sustainability principles.
Integration of Risk Strategy of PT Bukit Asam, Tbk Subsidiaries Boni Susanto; Oktofa Yudha Sudrajad
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 3 (2025): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i3.7651

Abstract

Risk management in State-owned enterprise (SOEs) in Indonesia presents difficulties from operational risks to regulatory complexity. SOEs that have subsidiaries, such as PT Bukit Asam Tbk (PTBA) struggle with the effective implementation of structured and comprehensive risk management frameworks. This research aims to identify and propose a precise method for developing a risk strategy (Risk Capacity, Risk Appetite, Risk Tolerance, and Risk Limit) that can be integrated from the SOE holding company to its subsidiaries, and to strengthen the risk management framework's resilience for reliable and efficient implementation. The methodology employing quantitative followed by qualitative approach and stick to Indonesian Ministry of SOEs guidelines (PERMEN BUMN PER-2/MBU/03/2023 and SK-6/DKU.MBU/10/2023). Independent variables influencing the framework include financial metrics (NWC, Retained Earnings, NOPAT), regulatory requirements, and best-practice allocation models (equity-based, profit-based, asset-based). The dependent variable is the successfully integrated and defined risk strategy for the holding and its subsidiaries. Data includes financial reports of subsidiaries of a major Indonesian SOE for the 2019-2023 period, alongside qualitative data from Focus Group Discussions (FGDs) and questionnaires. Results for a representative subsidiary indicate a NOPAT-based Risk Capacity of 102.000 million rupiah, a Risk Appetite of 17% of Risk Capacity, and Risk Tolerance of 18.7%. The equity-based Risk Limit distribution method yielded 2.838 million rupiah, differing from SK-6/DKU.MBU/10/2023 calculations with comparisons with Altman Z-Score.
The Influence of Price Perceptions and Lifestyle on Purchasing Decisionss for Iphone Smartphones in Generation Z Surabaya Ryan Ahnaf Rizky Nugroho; Ugy Soebiantoro
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 3 (2025): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i3.7652

Abstract

Advances in information technology encourage people, especially Generation Z, to increasingly rely on digital devices such as smartphones. Thissstudyyaimssto evaluate the influenceeoffperceived priceeanddlifestyleeon iPhone purchase decisions among Generation Z aged 20-24 years in Surabaya. Using a non-probability approach with purposive sampling method, 100 respondents were involved. Data analysis was conducted through the Partial Least Square (PLS) method. The results showed that price perception has the mostsdominanttinfluenceeinnpurchasinggdecisions, because consumers consider the suitability between price and product quality. In addition, lifestyle also plays an important role as a supporting factor, as the iPhone is often associated with a modern image and a symbol of social status. The findings provide strategic insights for businesses in designing more effective marketing approaches that suit the characteristics of young consumers.
Enhancing ESG Through Gender Diversity and Family Involvement Winarsih Herafni; Cynthia Afriani Utama
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 3 (2025): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i3.7666

Abstract

This study investigates the influence of board gender diversity (BGD) on Environmental, Social, and Governance (ESG) performance in publicly listed Indonesian companies from 2017 to 2023. Growing global climate concerns and the increasing non-financial evaluation of companies necessitate an understanding of factors driving ESG performance. This research addresses whether BGD positively impacts ESG performance and if family relationships moderate this effect in Indonesian firms. Employing the System Generalized Method of Moments (System GMM) on panel data, the research addresses potential endogeneity, autocorrelation, and heteroskedasticity, acknowledging that past ESG performance influences current performance. The findings reveal a significant positive impact of overall BGD on aggregate ESG scores. However, BGD's effect on Environmental and Social performance is not statistically significant, while it significantly enhances Governance performance. The study also finds that family relationships do not significantly moderate the relationship between BGD and ESG performance. This suggests that BGD's positive influence on sustainability is consistent across family and non-family firms. The research underscores BGD's importance in corporate sustainability, but highlights nuanced internal company conditions and ownership structures that may affect the realization of women's independent contributions in strategic decision-making.
Partnership Management in Industrial Work Practice of Hospitality Expertise Program at SMKN 3 Tanjungpandan and SMKN 1 Sijuk, Belitung Regency Yuli Yulianti; Setya Raharja
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 3 (2025): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i3.7668

Abstract

This study explores partnership management in the Industrial Work Practice program for the hospitality expertise track at SMKN 3 Tanjungpandan and SMKN 1 Sijuk in Belitung Regency. It focuses on four key management functions planning, organizing, implementation, and supervision while identifying supporting and inhibiting factors in the partnership process. The goal is to offer strategic insights to strengthen’s effectiveness in enhancing students’ skills aligned with industry needs (DUDIKA). Using a qualitative descriptive approach, the study involved school leaders, program heads, supervising teachers, and DUDIKA partners. Data were gathered through interviews, observations, and document analysis, and validated using source and method triangulation. The findings show that both schools follow a structured partnership framework supported by formal agreements (MoUs), curriculum synchronization, and student skill development. Active collaboration with DUDIKA is central, with effective communication helping to address challenges such as scheduling conflicts, student readiness, and resource limitations. Strategies like flexible scheduling, increased parental involvement, and supervisor support have contributed to program success. Key success factors include strong industry relations, competent teachers, student preparedness, and mentoring from partner hotels.
The Relationship Between the Ratio of Independent Commissioners and ESG Performance in Indonesia Chamelia Gunawan; Cynthia Afriani Utama
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 3 (2025): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i3.7676

Abstract

This study, titled “The Relationship Between the Ratio of Independent Commissioners and ESG Performance in Indonesia,” examines the potential bidirectional causal relationship between board independence and Environmental, Social, and Governance (ESG) performance among companies in Indonesia. Employing a quantitative approach, the study applies statistical analysis to test the influence of independent commissioners on ESG performance and vice versa. The research controls for variables such as firm size, ownership structure, and IPO year to isolate the effect of board independence on ESG outcomes. Preliminary results indicate that companies with a higher ratio of independent commissioners tend to demonstrate stronger ESG performance. Conversely, companies with better ESG ratings are more likely to attract or retain more independent board structures. This bidirectional causality highlights the importance of strong corporate governance in promoting sustainable business practices. These findings offer practical recommendations for companies and regulators to enhance ESG transparency and accountability through improved board governance structures. Overall, this study underscores the symbiotic relationship between board independence and ESG performance, suggesting that enhanced governance can lead to better sustainability outcomes and vice versa.

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