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Mohamad Toha
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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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Development of Interactive Web-Based Media on Outer Space and the Solar System in Grade 6 Elementary School IPAS Learning to Measure Students' Learning Outcomes Clarissa Shelsa Dila; Azmi Al Bahij
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.v8i3.8036

Abstract

This study is motivated by the limited availability of instructional media in elementary schools, which encourages the need for innovations in the development of learning resources. The problem addressed in this research is the lack of interactive, web-based media for science learning, particularly on the topic of space and the solar system for sixth-grade elementary school students. The objective of this study is to develop an interactive web-based instructional medium and to evaluate its effectiveness in improving students’ learning outcomes in Science (IPAS) learning. This research applied a Research and Development (R&D) approach using the ADDIE development model, consisting of the stages of Analysis, Design, Development, Implementation, and Evaluation. The research sample involved 20 sixth-grade students from Mawar Class at SD Perjuangan Terpadu Depok. The product produced in this research is an interactive web-based learning media on space and the solar system, created through Google Sites and equipped with learning materials and interactive features. The results indicate that the interactive web-based media is suitable for classroom use and has a positive impact on students' learning outcomes. The product’s effectiveness was measured through pretest and posttest scores, analyzed using a paired t-test, which yielded a Sig. (2-tailed) value of 0.000 < 0.05, indicating a significant improvement. The N-Gain analysis showed a value of 0.79, categorized as high. Therefore, it can be concluded that the developed media effectively enhances students’ learning outcomes. The findings are expected to be beneficial for school principals, teachers, parents, students, and future researchers.
The Role of Profitability in the Influence of E-Commerce Implementation and Financial Accounting Standards on Enhancing the Competitiveness of Micro, Small, and Medium Enterprises (MSMEs) Sri Ayem; Rifki Darmawan
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.v8i3.8037

Abstract

This study aims to analyze the influence of e-commerce implementation and the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) on enhancing MSMEs’ competitiveness, with profitability as a moderating variable. In the face of the digital era and increasing market competition, MSMEs are required to adapt by utilizing information technology and improving financial governance. The research method used is quantitative, employing a survey approach involving a number of MSME actors. The results show that both e-commerce implementation and SAK EMKM have a positive and significant effect on improving MSME competitiveness. Furthermore, the profitability variable is proven to strengthen the relationship between e-commerce and competitiveness, but does not enhance the relationship between SAK EMKM and competitiveness. These findings align with Contingency Theory, which states that the effectiveness of a strategy depends on its alignment with an organization’s internal and situational conditions. In the context of MSMEs, the success of digital and accounting strategies is highly influenced by technological readiness, leadership quality, and the financial condition of the business. This study provides practical implications for MSME actors, the government, and other stakeholders in formulating business development strategies amidst digital economic transformation.
The Influence of Good Corporate Governance, Profitability, and Leverage on Company Value in the Energy Sector Listed on the Indonesia Stock Exchange in 2018 - 2023 Zidan Osca Alfansyah; Muhamad Muslih
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.v8i3.8039

Abstract

This study investigates the effect of Good Corporate Governance (GCG), profitability, and leverage on firm value among energy sector companies listed on the Indonesia Stock Exchange (IDX) during 2018–2023. A descriptive quantitative approach with a case study design is employed, using secondary data from 45 companies, resulting in 270 firm-year observations. GCG is measured through the proportion of independent commissioners, the number of board members, and the audit committee’s size, as these elements are widely recognized in agency theory as mechanisms for monitoring managerial performance and reducing information asymmetry. Profitability is proxied by Return on Assets (ROA), leverage by the Debt-to-Equity Ratio (DER), and firm value by the Price-to-Book Value (PBV). Panel data regression analysis is applied, with model selection based on the Chow, Hausman, and Lagrange Multiplier tests, processed using IBM SPSS 25 and EViews 13. The findings indicate that the independent variables collectively exert a significant influence on firm value. Partially, audit committee size and the number of directors exhibit a negative association with firm value, while leverage has a positive effect. In contrast, the proportion of independent commissioners and profitability show no significant relationship. These results emphasize that firm value in the energy sector is more strongly shaped by governance mechanisms and financial structure than by profitability performance.
The Influence of Pentagon Fraud on Financial Reporting Fraud Gerardus Alan Darmasaputra; Teodora Winda Mulia
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.v8i3.8041

Abstract

Financial statement fraud involves the intentional alteration of financial records by management or related individuals to distort the company’s true financial position, with the purpose of misleading stakeholders for either personal gain or organizational advantage. This research explores the combined and separate effects of several variables including financial stability, external pressure, financial targets, opportunities, changes in auditors and directors, as well as the display of the CEO’s photograph on the likelihood of financial statement fraud among infrastructure firms listed on the Indonesia Stock Exchange during the 2019–2023 period. The research population includes all infrastructure firms publicly traded on the IDX during that period, from which 145 company-year observations were obtained using a purposive sampling approach. The study employs descriptive statistical analysis and logistic regression techniques, with data processed using SPSS version 27. The results indicate that the collective impact of all investigated variables shows a statistically significant association with the occurrence of financial statement fraud. On an individual level, opportunity and auditor turnover have a positive and significant influence on fraudulent activities. In contrast, financial stability, external pressure, financial targets, and the presence of the CEO’s photo do not demonstrate a meaningful effect on the probability of fraud. Future investigations are encouraged to incorporate alternative proxy variables such as audit opinions or total accruals to better explore the dimensions of the Fraud Pentagon in the context of financial misreporting.
The Influence of Organizational Climate and Leader Member Exchange on Organizational Citizenship Behavior (OCB) of Civil Servants at the Food Security, Food Crops, Horticulture and Fisheries Office of Sanggau Regency Yolanda Ulandari; Devi Yasmin
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.v8i3.8043

Abstract

The success of an organization in achieving its goals is highly dependent on the quality of its human resources, where employees act as the main asset. One important factor in employee management is the organizational climate and the quality of the relationship between superiors and subordinates known as Leader-Member Exchange (LMX). This study aims to determine the effect of organizational climate and LMX on the Organizational Citizenship Behavior (OCB) of Civil Servants at the Food Security, Food Crops, Horticulture, and Fisheries Service (DKPTPHP) of Sanggau Regency. This study uses a quantitative approach with an associative research type, which aims to determine the relationship between two or more variables. The data analysis techniques used are multiple linear regression analysis, F test, and t test. The results of the study indicate that simultaneously, organizational climate and LMX have a significant effect on OCB with a correlation coefficient (R) of 0.570 and a determination coefficient (R²) of 32.50%. However, partially, only the LMX variable has a significant effect on OCB, while organizational climate does not have a significant effect. Thus, a quality superior-subordinate relationship plays an important role in increasing employee voluntary work behavior that goes beyond their formal duties. This finding can be a reference for organizations to pay more attention to the interpersonal relationship aspect in an effort to improve employee performance and loyalty. Check how many words there are.
The Influence of Digital Marketing, Destination Image, and Facilities on Visitor Satisfaction in Islamic Business Perspective Dina Mardiana Astuti; Muhammad Iqbal Fasa; Yeni Susanti Susanti
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.v8i3.8050

Abstract

This study aims to analyze the influence of Digital Marketing, destination image, and facilities on Visitor decisions in Lanakila Lake Pringsewu tourism, in the perspective of Islamic Business. This study uses a quantitative approach. The population used by a total of 4000 tourist visitors Lanakila Lake and by Slovin formula was selected 98 respondents. Based on the test results that have been done, there are findings that can be concluded that Digital marketing has a positive and significant effect on visitor satisfaction, destination image has a positive and significant effect on visitor satisfaction and facility variables have a positive and significant effect on visitor satisfaction. And in the view of Islamic business when all three aspects are run in an integrated manner with Islamic values, visitors will feel satisfaction not only in terms of physical and emotional, but also spiritual which must contain two main principles in Islamic business, namely amanah (carrying out responsibilities correctly) and ‘adl (upholding justice.).
Dynamics of Islamic Economic Development in the Past a Decade: A Bibliometric Analysis and Systematic Literature Review Indah Syafa'atul Ula; Abdul Rohman
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.v8i3.8097

Abstract

This study aims to examine the dynamics of Islamic economic and financial development over the past decade (2014–2024) through a bibliometric approach and systematic literature review (SLR). Data were collected from 600 Scopus-indexed scientific articles using the PRISMA protocol and analyzed with the help of the Biblioshiny-R software. The results of the study reveal a significant upward trend in publications, with an annual growth rate of 16.36%, predominantly contributed by Malaysia, Indonesia, and the United Kingdom. The most prominent research topics include Islamic banking, Sharia governance, Islamic fintech, sukuk, and sustainability. International collaboration is notably high, with 33% of the publications resulting from cross-country cooperation. The study identifies several gaps in the literature, such as the limited use of empirical approaches, the low integration of maqashid sharia principles with the Sustainable Development Goals (SDGs), and the lack of cross-country and multidisciplinary research. These findings suggest that future research should focus on more contextual, interdisciplinary, and globally responsive exploration. Thus, this study not only maps the comprehensive development of Islamic economic literature but also provides a strategic foundation for formulating a more relevant and sustainable research agenda.
The Effectiveness of the Audit Committee in Reducing Tax Avoidance in Mining Companies in Indonesia with External Audit Quality as a Moderating Variable Muhammad Aganthasyah; Kusharyanti Kusharyanti; Januar Eko Prasetio
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.v8i3.8147

Abstract

This study aims to analyze the effect of the audit committee on tax avoidance practices and to examine the role of external audit quality as a moderating variable. The results show that the audit committee significantly reduces the level of tax avoidance. Companies with independent and competent audit committees tend to demonstrate better tax compliance. Furthermore, external audit quality is proven to strengthen the influence of the audit committee in suppressing tax avoidance practices. High-quality external auditors, particularly those from Big Four firms, are more effective in enhancing oversight and detecting potential financial report manipulation related to tax obligations. These findings highlight the importance of corporate governance and external supervision in promoting tax compliance.
The Influence of Ownership Structure and Liquidity on Dividend Policy in ASEAN Banking Achmad Gibran Fachraesy; Mawjihan Tsakilla; Farah Margaretha Leon
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.v8i3.8148

Abstract

This research seeks to explore and critically assess the influence of ownership structure and liquidity on banking dividend policies in Indonesia, Malaysia, and Thailand. The sample consists of 25 banking companies total of 100 data points were gathered through a purposive sampling approach. The research utilizes secondary data, specifically banking annual reports from the 2020–2023 period, sourced from the Indonesia Stock Exchange, Malaysia Stock Exchange, and Thailand Stock Exchange. The analytical framework applied is multiple linear regression. The findings reveal that foreign ownership, bank performance, and leverage exert a negative influence on dividend policy, whereas institutional ownership, liquidity, and bank age do not demonstrate a statistically significant impact on dividend policy, as reflected in dividend yield and dividend payout ratio . The findings also indicate that institutional ownership negatively affects dividend policy when measured by dividend yield. This research is expected to benefit financial managers and investors in decision-making. For financial managers, insights into the influence of ownership structure on dividend policy can assist in designing financial strategies, managing liquidity, and determining dividend distribution. Meanwhile, for investors, this information serves as a basis for making more informed investment decisions.
The Influence of Digital Marketing and Product Quality on Rocket Chicken Consumer Satisfaction Cirebon City Albert Faber; Rezaldy Al Rahman; Lis Tatin Hernidatiatin
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.v8i3.8150

Abstract

Purpose of this study is to investigate how customer satisfaction at Rocket Chicken in Cirebon City is impacted by digital marketing and product quality. A quantitative research approach was employed, with data collected through an online questionnaire (Google Form) distributed to 349 respondents who had purchased Rocket Chicken products at least twice within the past three months. SPSS 25 software was used to help analyze data using multiple linear regression. Results reveal that: (1) Digital marketing has a significant impact on consumer satisfaction (β = 0.37; p < 0.05), especially through advertising on social media and website optimization, although the inaccuracy of promo information needs to be fixed; (2) Product quality has a more dominant influence (β = 0.59; p <0.05) with the main indicators of freshness, presentation, and consistency of taste; (3) Simultaneously, both variables explain 78% of the variation in consumer satisfaction (R² = 0.78). The practical implications of this study emphasize the need for Rocket Chicken to improve the consistency of product quality through strict operational standards, improve digital information management, and optimize interactions on digital platforms. These findings form the basis of a business strategy to increase consumer loyalty and competitiveness in the culinary industry in Cirebon City.

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