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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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Efforts to Improve Employee Performance Through Emotional Intelligence and Psychological Capital Mediated by Organizational Citizenship Behavior (OCB) (Case Study on Employees of PT BPR BKK Purwodadi (Perseroda) Anita Fitriani Yusuf; Lie Liana
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.v8i3.8770

Abstract

This study aims to analyze efforts to improve employee performance through emotional intelligence and psychological capital mediated by organizational citizenship behavior (OCB). The population in this study was 332 employees of PT BPR BKK Purwodadi (Perseroda). The number of samples was 117, taken using the Roscoe formula (1975). Sampling used a purposive sampling technique with the criteria of employee service period of more than 1 year and employees in the operational section. Data were processed using SPSS software version 22. Data analysis techniques included respondent descriptions, variable descriptions, validity tests, reliability tests, F tests, R2 tests, t tests, and path analysis tests. The results of the study stated that emotional intelligence had a positive effect on OCB, psychological capital had a positive effect on OCB, emotional intelligence had a positive effect on employee performance, psychological capital had a positive effect on employee performance, OCB had a positive effect on employee performance, OCB mediated the effect of emotional intelligence on employee performance, and OCB mediated the effect of psychological capital on employee performance.
The Effect of Liquidity, Leverage, and Total Asset Turnover on Company Profitability in the Jakarta Islamic Index 70 Nabila Intan Azzah; Suryo Budi Santoso; Sri Wahyuni; Ani Kusbandiyah
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.v8i3.6306

Abstract

Data obtained from the Indonesia Stock Exchange (IDX) shows an increase in the number of investors in the last five years. However, the market capitalization of the Jakarta Islamic Index (JII) has decreased. The company's financial performance is one of the main indicators in evaluating the health and sustainability of the company's operations. In this context, liquidity, leverage, and total asset turnover are important elements that play a significant role in influencing the level of company profitability. This study aims to analyze the influence between these three variables and the company's profitability. The population in this study are companies listed on the Jakarta Islamic Index 70 for the period 2021-2023. Sampling used purposive sampling technique and resulted in a sample of 182 companies that met the criteria. Multiple linear regression was used as the data analysis method. The results showed that liquidity and leverage have no effect on profitability. While total asset turnover has a positive effect on profitability. This study uses the object of the Jakarta Islamic Index 70 which is the most recent Islamic stock index on the IDX compared to the JII and ISSI. The results of this study provide important implications for company management, including reevaluating the use of leverage, efficient use of assets, strategies for liquidity to increase profitability and maintain investment confidence in the Islamic stock market.
The Role of Green Banking on the Environment and Economic Growth in Comparison with Conventional and Islamic Banks Halida Achmad Bagraff; Ita Megasari
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.v8i3.7235

Abstract

This research investigates the role of Green Banking in supporting the environment and economic growth by comparing it with Conventional Banks and Islamic Banks. This study identifies Green Banking practices, including sustainable projects, carbon emission reduction, and green technology, through a qualitative research method with a literature review approach. The comparison focused on Conventional Banks' freedom in choosing investment projects and the integration of sustainability principles in Islamic Banks. The results show that the implementation of Green Banking has not been optimized, especially in the context of Islamic banking. An evaluation of the impact and effectiveness of Green Banking on the environment and economic growth was conducted through in-depth comparative analysis. It was found that Green Banking protects the environment and positively impacts economic growth by creating jobs and increasing industrial competitiveness. The important role of Green Banking in the national context includes risk management, contribution to sustainable development goals, and increased competitiveness in the global market. Therefore, this research provides an in-depth insight into sustainable banking practices and highlights the necessary challenges and opportunities.
The Effect of Compensation on Turnover Intention with Job Satisfaction and Organizational Commitment as Intervening Variables at Diponegoro National Hospital, Semarang Haliza Haliza; Andhi Supriyadi; Haniek Listyorini
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.v8i3.7262

Abstract

This study aims to analyze the effect of compensation on turnover intention with job satisfaction and organizational commitment as intervening variables. This research was conducted at Rumah Sakit Nasional Diponegoro Semarang with the sample being all hospital nurses. The data analysis technique used is the Structural Equation Modeling (SEM). The results of this study indicate 1. Compensation has a negative and significant effect on turnover intention; 2. Compensation has a positive and significant effect on job satisfaction; 3. Compensation has a positive and significant effect on organizational commitment; 4. Job satisfaction has a negative and significant effect on turnover intention 5. Commitment has a negative and significant effect on turnover intention; 6. Compensation has a negative and significant effect on turnover intention through job satisfaction; 7. Compensation has a negative and significant effect on turnover intention through organizational commitment.
The Impact of E-Filing, Understanding, Morale, Awareness, and Sanctions on Taxpayer Compliance Moderated by Socialization Exsa Alfika; Nia Renita Christin; Rita Sugiarti; Agung Yulianto
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.v8i3.7418

Abstract

Tax revenue continues to increase, but public interest in filing tax returns has not been fully realized, and its use is still very limited due to lack of education. The purpose of this study was to examine the application of E-filing, tax understanding, taxpayer morale, taxpayer awareness, and tax sanctions on taxpayer compliance, as well as tax socialization which acts as a moderating variable at the Ciayumajakuning Tax Office. Primary data were obtained from respondents’ answers collected through a questionnaire. The population of this study was 1,908,091 people. The sample size calculation method used in this study was based on the total sample size calculated using the sample size calculator function available on the website www.raosoft.com, resulting in a total of 385 respondents. The results of the study using SmartPLS software version 4 with Structural Equation Modeling (SEM) reveal that E-filing implementation (β = 0.443, T-statistic = 6.512, p < 0.05) and tax understanding (β = 0.377, T-statistic = 4.354, p < 0.05) significantly enhance taxpayer compliance, while taxpayer morale, awareness, tax sanctions, and tax socialization show no significant direct effect. The structural model explains 65.4% of the variance in taxpayer compliance (R² = 0.654). Although tax socialization has no effect on taxpayer compliance, the implementation of E-filing and tax understanding significantly influence tax compliance.
The Influence of Live Streaming, Price Discount, and Online Customer Review on Purchase Intention of Somethinc Products (A Study on Students of UPN “Veteran” East Java as Consumers of Somethinc Products Shopping on Shopee) Wirda Fitria Sahila; Siti Ning Farida
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.v8i3.7505

Abstract

This study aims to determine the significant influence of Live Streaming, Price Discount, and Online Customer Review both simultaneously and partially on consumer Purchase Intention for Somethinc products on the Shopee platform. This research is associative in nature with a quantitative approach. Variable measurement was conducted using a Likert scale with criteria ranging from strongly disagree to strongly agree. The sampling technique employed was probability sampling with a simple random sampling approach. The population in this study consists of active students at UPN "Veteran" East Java, with a sample of 100 respondents who have Shopee accounts and have purchased Somethinc products at least twice. Data collection was conducted using a questionnaire distributed via Google Form. The data analysis technique used SPSS version 27. The results of the study show that the variables Live Streaming, Price Discount, and Online Customer Review simultaneously have a significant effect on Purchase Intention. Partially, the variables Live Streaming and Price Discount have a significant effect on Purchase Intention, while the Online Customer Review variable does not have a significant effect on consumer Purchase Intention for Somethinc products on Shopee.
THE INFLUENCE OF ONLINE CUSTOMER REVIEW AND SOCIAL MEDIA INFLUENCER ON PURCHASE DECISIONS HMNS LOCAL PERFUME FOR GENERATION Z TIKTOK USERS IN SURABAYA Kharisma Eka Ardiansyah; Sugeng Purwanto; Raden Johnny Hadi Raharjo
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.v8i3.7519

Abstract

This research investigates how Online Customer Reviews and Social Media Influencers influence the purchase decisions of Generation Z TikTok users in Surabaya regarding HMNS local perfume. Employing a quantitative method, data was gathered through online questionnaires distributed to 96 participants chosen using a purposive sampling technique. Data analysis was conducted using the Partial Least Square (PLS) method. The findings reveal that: (1) Online Customer Reviews significantly and positively impact the purchase decisions of Generation Z users; and (2) Social Media Influencers also exert a significant and positive influence on their decisions to buy HMNS local perfume in Surabaya.
EVALUATION OF COAL DETERMINATION AS TAXABLE GOODS AND ITS EFFECT ON VAT TAX PLANNING & FINANCIAL STRATEGY TO OPTIMIZE FINANCIAL PERFORMANCE OF PT ABC Tomi Yulianto; Subiakto Sukarno
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.v8i3.7609

Abstract

PT ABC, a coal mining company, is preparing to undertake major infrastructure projects specifically the construction of Train Loading Systems (TLS) 6 and 7 to enhance logistics capacity and operational efficiency in line with its long-term goals. However, implementing both projects simultaneously require significant funding, potentially straining the company’s liquidity. To ensure financial sustainability, an integrated strategy is necessary during the investment phase. This research applies both quantitative and qualitative methods to develop a financial strategy that supports project execution without disrupting core operations. The strategy focuses on optimizing financing structures and tax planning, particularly through the use of input VAT to improve cash flow. Two alternative financing schemes were analysed: Alternative I, combining tax optimization with debt securities; and Alternative II, combining tax planning with bank financing. Simulation results show that Alternative II offers better financial outcomes. It provides greater cost efficiency and less strain on cash flow during construction. Under this approach, interest expenses are deferred until commercial operations begin, and Interest During Construction (IDC) is capitalized into the asset and loan balance. This results in a structured repayment schedule that lowers future interest burdens. Conversely, Alternative I requires fixed quarterly coupon payments from the outset, placing continuous pressure on cash flow and the income statement throughout the construction period. Given these considerations, Alternative II is recommended as the more financially sustainable option, allowing PT ABC to proceed with its infrastructure projects while maintaining healthy operational liquidity.
The Influence of Change Management, Financial Compensation, Work Discipline on the Performance of University Cirebon Mohammad Faizal Akmal; Ivan Purnama; Edy Hartono
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.v8i3.7657

Abstract

Lecturers in a university play an important role because their performance contributes to the progress of the university. Universities demand that lecturers have a high work spirit, as well as be resilient in working with high competence, and high work discipline, but unfortunately, college management pays less attention to lecturer performance issues. Therefore, this study was conducted to address the performance of lecturers of private universities in Cirebon. This study aims to determine the Effect of Change Management, Financial Compensation, and Work Discipline on Lecturer Performance in Private Universities in Cirebon. The type of research used in this study is a quantitative method with an associative research approach. Data collection through questionnaires. Data collection techniques using questionnaires and using statement indicators with a Likert scale of 1-5. The population in this study was lecturers in Cirebon Private Universities, as many as 396, and a sample of 199. The results of the study concluded that Change Management, Financial Compensation, and Work Discipline affect Lecturer Performance.
A Bibliometric Analysis of Competence, Independence, and Big Data Analytics in Enhancing Investigative Audit Effectiveness Rachmah Wulandari Tinambunan; Sony Devano; Devianti Yunita
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.v8i3.7687

Abstract

The This research emerged in response to the increasing need for more effective investigative auditing amid growing demands for accountability, transparency, and data-driven decision-making. The primary objective of this systematic literature review is to identify, characterize, and analyze global research trends related to auditor competence, professional independence, and the application of big data analytics in investigative audit practices. Using systematic review techniques as the core methodology, researchers collected and analyzed 795 documents from the Scopus database, covering the publication period from 2020 to 2025. The findings reveal a consistent increase in research interest, with significant contributions from various countries, particularly the United States, the United Kingdom, and Indonesia. The documents reviewed highlight themes such as the role of auditor skills in fraud detection, the influence of independence on audit objectivity, and the transformative potential of big data technologies. Factors such as international collaboration, institutional support, and the growing complexity of financial ecosystems contribute to the acceleration of scholarly output in this field. This study offers key insights and practical recommendations to strengthen audit quality by integrating behavioral, ethical, and technological dimensions within investigative audit frameworks.

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