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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 Effect of Independent Commissioners, Foreign Ownership, and Asset Efficiency on Tax Avoidance (Study on Energy Sector Companies in the Oil, Gas, and Coal Subsector Listed on the IDX for the 2019–2023 Period) Fikri Imam Baehaki; Surifah Surifah
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 2 (2025): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v9i1.7754

Abstract

This study aims to examine the effect of independent commissioners, foreign ownership, and asset efficiency on tax avoidance in energy sector companies specifically those in the oil, gas, and coal subsectors isted on the Indonesia Stock Exchange (IDX) for the 2019-2023 period. Using purposive sampling, a total of 220 observations were obtained. The research employs a quantitative approach with panel data regression analysis, and the Random Effect Model (REM) was selected using EViews 12 software. The results show that both independent commissioners and foreign ownership have a significant negative effect on tax avoidance, while asset efficiency has no significant effect. These findings indicate that the presence of independent commissioners and foreign investors plays a crucial role in reducing tax avoidance practices, whereas asset efficiency does not appear to influence tax-related decisions. This supports agency theory, which suggests that oversight from independent parties and involvement of foreign shareholders can reduce information asymmetry and managerial opportunism. The theoretical contribution of this study lies in reinforcing the importance of corporate governance mechanisms in limiting tax avoidance strategies that could be detrimental to the state.
Analysis of the Impact of Negotiations in Resolving Team Conflicts in Hospitality Organizations Ni Putu Linda Dian Lestari; I Gede Bayu Wijaya
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.v8i3.7782

Abstract

Conflict in work teams is a common phenomenon in hospitality organizations that have dynamic and multicultural work characteristics. This study aims to analyze the impact of implementing negotiation strategies in resolving team conflicts in hospitality organizations. The research method used is a qualitative study with a literature study approach. The results of the study indicate that negotiation as a form of conflict management has a positive impact in reducing conflict escalation, improving communication between team members, and increasing work effectiveness. The context of cultural diversity, leadership style, and emotional intelligence are important factors in the success of the negotiation process. These findings emphasize the importance of negotiation training and strengthening soft skills for managers and hotel staff to create a harmonious work environment.
The Influence of Employee Engagement and Job Satisfaction on Organizational Citizenship Behavior Among Civil Servants at UPT Puskesmas Batang Tarang, Sanggau Regency 10000 c Isnitta Aulya Sudirman; Arninda Arninda
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.v8i3.7783

Abstract

This research aims to analyze the influence of employee engagement and job satisfaction on organizational citizenship behavior (OCB) among State Civil Apparatus (ASN) at UPT Puskesmas Batang Tarang, Sanggau Regency. The background of this research is based on the importance of human resource development in improving the quality of public services, especially in the health sector. The approach used is an associative quantitative approach, with data collection through questionnaires to 35 respondents using a total sampling technique. Employee engagement is measured through three main dimensions: vigor, dedication, and absorption. Job satisfaction is measured through five aspects: work, supervision, coworkers, promotion, and salary. Meanwhile, OCB is measured using five dimensions: altruism, conscientiousness, sportsmanship, courtesy, and civic virtue. The results of validity and reliability tests show that all instruments in this study are valid and reliable. Data analysis is conducted using multiple linear regression. The results indicate that employee engagement and job satisfaction simultaneously show a value of 27.783 with a significance of 0.000 < 0.05, positively and significantly influencing OCB. The results of partial significance tests (t-test) reveal that the Employee Engagement variable (X1) has a calculated t value of 5.261 with a significance level of 0.000, which means statistically this variable has a significant partial effect on OCB. Similarly, the Job Satisfaction variable (X2) shows a calculated t value of 5.001 with a significance value of 0.000, thus it can be concluded that this variable also has a significant partial effect on OCB, with a coefficient of determination (R²) of 0.635. This means that 63.5% of the variation in OCB can be explained by these two independent variables. Partially, each variable also has a positive and significant effect on OCB, with significance values below 0.05. This research provides theoretical and practical implications in human resource management, especially in creating a work environment that supports the enhancement of ASN engagement and satisfaction to strengthen OCB behavior and the quality of health services.
The Effect of Profitability, Tax Planning, Independent Commissioners, and Firm Size on Firm Value: Evidence from the Indonesian Financial Sector Zoey Felicia; Juan Carlos Pangestu
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.v8i3.7788

Abstract

The value of a firm is a critical concern for stakeholders, especially in the financial sector, where internal governance and financial strategies play a vital role. This study investigates the influence of profitability, tax planning, independent commissioners, and firm size on firm value in financial sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2023 period. The research problem centers on identifying which internal factors significantly contribute to enhancing firm value in the post-pandemic recovery phase. The study aims to analyze these relationships using a quantitative approach. Secondary data were collected from audited annual financial statements and official company websites. A total of 152 financial companies were selected through purposive sampling. Data analysis was performed using SPSS version 25.0, applying descriptive statistics, classical assumption tests, multiple linear regression, t-tests, F-tests, and the coefficient of determination (R²). The findings reveal that profitability and the presence of independent commissioners have a positive and significant effect on firm value. Conversely, tax planning and firm size do not show a significant influence. These results offer practical implications for company management, investors, and policymakers in identifying and reinforcing internal factors that drive firm value in Indonesia's financial sector. The study adds to the limited literature focusing on this sector, especially during the multi-year recovery period following the COVID-19 pandemic.
Analysis of Service Quality and Customer Satisfaction Among Maxim Online Transportation Service Users in Jabodetabek Using Servqual Dimensions Annisa Nurawalia; Wita Juwita Ermawati; Mushtofa Mushtofa
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.v8i3.7807

Abstract

This study aims to analyze the influence of SERVQUAL dimensions and price on customer satisfaction among users of Maxim's online transportation services in the Greater Jakarta area (Jabodetabek). The results indicate that the dimensions of assurance, reliability, and responsiveness have a positive and significant impact on perceived service quality. In contrast, empathy and tangibles do not show significant influence. Additionally, price has a positive and significant effect on customer satisfaction, while overall perceived service quality does not significantly affect satisfaction. These findings suggest that users prioritize reliability, responsiveness, and competitive pricing over physical facilities or personal attention. The implications of this research offer guidance for online transportation companies to focus service improvement strategies on the aspects that most strongly drive customer satisfaction and loyalty.
Full Costing vs Traditional Costing Which One is Better For Manufacturing Company Vania Sharon Ardelia Satmono; Sri Trisnaningsih; Raden Muhammad Syah Arief Atmaja Wijaya
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.v8i3.7826

Abstract

This study aims to determine and analyze the analysis of the calculation of cost of production using the full costing method in determining the selling price at PT. Sutrajaya Indahtama. This research uses a comparative descriptive method with a qualitative approach to compare the calculation of cost of goods produced between the traditional method and the full costing method at PT Sutrajaya Indahtama. Data were collected through interviews, observations, and documentation. The analysis was conducted by identifying cost components, calculating total production costs, and comparing the efficiency and profitability of each method through financial ratio analysis and operational cost efficiency. The results showed that the calculation of cost of goods manufactured (COGS) using the full costing method resulted in a higher figure than the traditional method used by PT Sutrajaya Indahtama. The traditional method does not reflect the total cost as a whole because it does not include all indirect cost components. The application of the full costing method provides a more accurate picture of production costs, increases cost efficiency from the previous 43%, and helps companies identify and control waste. In addition, this method contributes to the improvement of the company's profitability, by preventing hidden losses due to underpricing and increasing the Return on Assets value.
Implementation of Visual Analytics to Enhance Budget Transparency and Accountability in Surabaya City Government Asti Azarin; Wiwik Supratiwi
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.v8i3.7856

Abstract

Transparency and accountability are fundamental elements of good governance, especially in regional budget management. However, the complexity of budget reports often makes them difficult for the public to understand, posing a significant challenge to financial transparency. This study aims to explore the application of visual analytics as an innovative approach to enhance budget transparency and accountability in the Surabaya City Government. Using a literature review method, this research analyzes 15 academic articles on budget transparency, accountability, and data visualization. The findings reveal that implementing technologies such as e-budgeting, interactive dashboards, and budget transparency applications significantly improves financial information accessibility. Furthermore, integrating the Regional Financial Management Information System (SIMDA) and engaging communities through Musrenbang forums strengthen budget accountability. However, challenges such as low budget literacy among the public and the need for regular data updates must be addressed. This study concludes that visual analytics not only simplifies complex financial information but also strengthens the relationship between the government and society through transparency. Future research should focus on developing a more integrated visual analytics model that includes spatial data for more effective decision-making.
The Effect of Competence and Public Service Optimization on the Implementation Performance of the Quick Wins Program Satria Nasution; Kosasih Kosasih; Vip Paramarta; Sobarna Kartamihardja
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.v8i3.7857

Abstract

Dalam era globalisasi dan perkembangan teknologi yang pesat, kompetensi Sumber Daya Manusia (SDM) menjadi faktor kunci dalam menentukan keberhasilan organisasi, termasuk dalam sektor publik, sehingga peneliti tertarik untuk melakukan penelitian. Penelitian ini bertujuan untuk mendapat bukti empirik tentang pengaruh kompetensi, optimalisasi pelayanan publik dan implementasi kinerja Quick Wins (Survey Pada Sub Direktorat Tugas Umum Direktorat Samapta Polda Jabar di Jl. Soekarno – Hatta No.748, Cimenerang, Kec. Gedebage, Kota Bandung, Jawa Barat 40613). Metode penelitian ini yang digunakan adalah analisis deskriptif verifikatif dan analisis regresi linier berganda. Pengumpulan data menggunakan kuesioner yang di sebarkan kepada seluruh karyawan dengan teknik proportional random sampling. Jumlah responden yang terkumpul sebanyak 100 orang yang mewakili personil Sub Direktorat Tugas Umum Direktorat Samapta Polda Jabar di Jl. Soekarno-Hatta No.748, Cimenerang, Kec. Gedebage, Kota Bandung, Jawa Barat 40613 yang di pilih secara acak. Hasil penelitian deskriptif menjukkan bahwa kompetensi, optimalisasi pelayanan publik dan implementasi kinerja pada umumnya tergolong baik. Hasil analisis verikatif baik secara parsial dan simultan terbukti bahwa kompetensi dan optimalisasi pelayanan berpengaruh positif dan signifikan terhadap implementasi kinerja, maka peneliti sarankan agar dipertahankan dan ditingkatkan lagi.
Optimizing Value-Added Tax Revenue Through Synergy of Self-Assessment System, Restitution, and Number of Taxable Entrepreneurs Melia Nur Maulida; Nurul Alifah; Moh Yudi Mahadianto; Asep Basuki
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.v8i3.7858

Abstract

This study investigates the effect of the self-assessment system, VAT restitution, and the number of taxable entrepreneurs (PKP) on Value Added Tax (VAT) revenue at the Cirebon One Primary Tax Service Office. Using a quantitative approach and 49 secondary data samples obtained from December 2020 to December 2024, the research applies multiple linear regression analysis to assess the relationships among these variables. The findings suggest that the self-assessment system contributes significantly to increasing VAT revenue. Allowing taxpayers to independently calculate, pay, and report their taxes appears to improve compliance and enhance state revenue collection. In contrast, VAT restitution shows a significant negative effect on revenue, indicating that larger refunds are associated with reduced funds entering the state treasury. Meanwhile, the number of registered taxable entrepreneurs does not significantly impact VAT revenue. This result may reflect ongoing challenges such as low compliance among businesses, reliance on tax consultants to minimize obligations, and limited understanding of tax responsibilities. The study highlights the importance of supporting effective self-assessment mechanisms and evaluating refund policies to balance fairness and fiscal sustainability.
Faktor-Faktor Penentu Efisiensi Operasional Perbankan di Indonesia Henny Setyo Lestari; Hartini Hartini; Wafi Suryo Laksono; M. Hussin Abdullah
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.v8i3.7865

Abstract

This study aims to determine the factors that affect the operating efficiency of banking in Indonesia. This study uses the Pane Datal method. The data used during the period 2019-2023 were obtained from the Indonesia Stock Exchange. The dependent variable used in this study is operating efficiency. While the independent variables are credit risk, return on assets, return on equity, equity to asset ratio, deposit to liability ratio, total expense ratio, bank size, equity to liability ratio and ratio of loans loss provisions to net interest income. The results of this study indicate that return on assets has a positive effect on operating efficiency, while return on equity and loans loss provisions to net interest income have a negative effect on operating efficiency of banking in Indonesia and the credit risk ratio, equity to asset ratio, deposit to liability ratio, total expense ratio, bank size and equity to liability ratio do not affect operating efficiency of banking in Indonesia. It is hoped that the results of this study can be used by investors to determine the factors of operating efficiency of banking in Indonesia.

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