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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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Feasibility Study of Investment in New Conveyor Facility for CHF Supply Power Plant ABC PT XYZ Riana Muhammad Sutandar; Taufik Faturohman
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.v8i3.7289

Abstract

PLTU ABC is a coal-fired steam power plant that receives its coal supply from PT XYZ. At present, coal delivery relies on a single conveyor system with a capacity of 1,200 tons per hour. Since PT XYZ supplies coal based on the power plant’s demand, the conveyor must remain operational 24 hours a day. Any unplanned maintenance on the conveyor can disrupt supply and result in lost electricity production. Monthly coal delivery targets have been established, necessitating alternative delivery methods in case the conveyor system fails. Three alternative solutions have been identified: leasing a temporary conveyor, investing in a new conveyor system, or switching to direct coal delivery via trucks. The capital expenditure estimates are based on historical purchase data, adjusted for inflation over the past five years. The financial analysis indicates that direct truck delivery offers the highest return on investment and stronger cash flow compared to either leasing or constructing a new conveyor system. The project’s financial metrics include a Net Present Value (NPV) of IDR 51.22 billion, an Internal Rate of Return (IRR) of 60.13%, a Modified Internal Rate of Return (MIRR) of 24.54%, and a payback period of 1.55 years. Further validation using sensitivity analysis, scenario analysis, and Monte Carlo simulations showed that the probability of achieving a positive NPV (NPV > 0) is 65%. Based on these findings, it is concluded that direct delivery by trucks is more financially viable than investing in or leasing conveyor facilities.
Determinant Analysis of the Manufacturing Industry Sector’s on Labor Absorption in Sidoarjo and Pasuruan Districts Rizka Widya Maharani; Riko Setya Wijaya; Putra Perdana
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.v8i3.7421

Abstract

The phenomenon of suboptimal labor absorption in Sidoarjo and Pasuruan districts as the industrial base areas of East Java Province has led to an increase in unemployment problems in both districts. To maximize the potential of existing industries to absorb more labor, it is necessary to analyze the influence of industrial sector factors on the absorption of industrial sector labor in Sidoarjo and Pasuruan districts. This research method uses a quantitative descriptive approach. The type of data used is time series data from 2010-2023. The data analysis technique used is multiple linear regression model analysis using classical assumption test. The results of data analysis found that Industrial GRDP and HDI have a positive and significant effect on employment in Sidoarjo and Pasuruan districts. Meanwhile, the number of industries and industrial investment have no significant and positive effect on employment in Sidoarjo and Pasuruan districts. Furthermore, the minimum wage has a significant and negative effect on employment in Sidoarjo and Pasuruan districts.
Transformation of the Role of Accountants in the Digital Era: A Literature Review on the Impact of Data Analytics in Financial Reporting Yusi Sopianti; Susan Lalenoh; Yanuar Ramadhan
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 9 No 1 (2026): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v9i1.7457

Abstract

This study aims to analyze the utilization of data analytics in financial reporting and examine the shift in the role of accountants in the digital era. Using the Systematic Literature Review (SLR) method, this study reviews scholarly articles from Google Scholar and Scopus published between 2020 and 2025, with sampling conducted in April 2025. The result of this paper stated that data analytics may improve the accuracy, transparency, and timeliness of financial reporting. Also, the role of accountants has transformed from merely recording transactions to becoming strategic analysts with multidisciplinary expertise in data analysis and technology. Adopting data analytics faces challenges such as data security, competency gaps, and internal resistance.
The Influence of Celebrity Endorser 'Tasya Farasya' and Big Five Personality on Impulsive Buying in Surabaya (Case Study of Consumers of Somethinc Skincare Products) Cantika Aura Jahzy; Indah Respati Kusumasari
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.v8i3.7498

Abstract

The increasing use of celebrity endorsers and personalized marketing in the beauty industry has influenced consumer buying behavior, particularly impulsive buying. This study aims to examine the effect of Celebrity Endorser and Big Five Personality on Impulsive Buying among Somethinc skincare consumers in Surabaya. The research addresses whether these variables influence impulsive buying both simultaneously and partially. A quantitative method with an associative approach was applied. Data were collected through questionnaires distributed to 100 respondents using purposive sampling. The analysis involved validity, reliability, classical assumption tests, multiple linear regression, hypothesis testing (t-test and F-test), and the coefficient of determination (R²). The results show that Celebrity Endorser and Big Five Personality simultaneously have a significant effect on impulsive buying. Partially, Celebrity Endorser and Big Five Personality both have significant effects. These findings highlight the importance of combining external marketing stimuli and internal personality traits in influencing impulsive buying behavior.
The Influence of Brand Experience, Perceived Value, and Brand Trust on Brand Loyalty of Glad2Glow Products among Gen Z in Surabaya Hany Susanti; Rizky Dermawan
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 9 No 1 (2026): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v9i1.7536

Abstract

The skincare industry in Indonesia has experienced rapid growth, making skincare a routine necessity for modern society. Amidst increasing competition and reputational risks, companies must understand the factors influencing brand loyalty, particularly among the Gen Z segment, known for being critical and selective. This study aims to examine the influence of brand experience, perceived value, and brand trust on brand loyalty toward Glad2Glow products among Gen Z consumers in Surabaya. This study employs a quantitative research approach. This study utilized a sample of 112 respondents selected using non-probability method and purposive sampling technique, with criteria including respondents aged 17–27 years, residing in Surabaya, and and have purchased and used Glad2Glow skincare products at least twice. The data were then analyzed using the Structural Equation Modeling (SEM) method based on Partial Least Squares (PLS) with SmartPLS software, including validity, reliability, and hypothesis testing. The results indicate that Brand Experience, Perceived Value, and Brand Trust have a positive and significant influence on Brand Loyalty Glad2Glow product among Generation Z in Surabaya.
PENGARUH LOSS AVERSION DAN OVERCONFIDENCE TERHADAP INVESTMENT PERFORMANCE DENGAN INVESTMENT EXPERIENCE SEBAGAI VARIABEL MODERASI PADA INVESTOR GALERI INVESTASI DI SURABAYA Novi Amelia; Rahman Amrullah Suwaidi; Fani Khoirotunnisa
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.v8i3.7662

Abstract

Public participation in investment, especially within the banking sector, is witnessing notable growth driven by technological advancements and increased access to information. Nonetheless, this growth masks a reality where investor behaviour is often irrational and influenced by psychological factors. Insights from behavioural finance reveal that investment decisions rely on objective analysis, emotional factors, and individual perceptions. Specifically, loss aversion and overconfidence biases are thought to affect investment performance. Additionally, investment experience can amplify or diminish the impact of investment outcomes. This study identifies and analyses how loss aversion and overconfidence influence investment performance, with investment experience as a moderating variable. Employing a quantitative methodology, the research used purposive sampling to distribute a questionnaire at the Surabaya Investment Gallery. Data analysis was conducted through the Partial Least Square (PLS) method, utilizing SmartPLS 3.0. The study’s findings reveal that: 1) Loss aversion significantly positively impacts investment performance among investors at the Surabaya Investment Gallery; 2) Overconfidence also has a significant positive effect on investment performance among these investors; 3) Investment experience moderates the effect of loss aversion on performance; and 4) Investment experience similarly moderates the effect of overconfidence on performance among investors at the Surabaya Investment Gallery. These findings elevate behavioural finance literature and can guide investors toward making more rational decisions.
The Influence of Product Quality, Brand Image, and Content Marketing on Consumer Satisfaction (Study on Roti Mox in Surabaya) Amelia Dwi Lestari; Indah Respati Kusumasari
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.v8i3.7736

Abstract

This study aims to determine the significant effect of Product Quality, Brand Image, and Content Marketing both simultaneously and partially on Consumer Satisfaction on Roti Mox products in Surabaya. This type of research is associative research with a quantitative approach. Variable measurement uses a Likert scale with criteria ranging from strongly disagree to strongly agree. This sampling technique uses a non-probability sampling method by applying a purposive sampling approach. The population used in this study were active followers of Instagram @rotimox in Surabaya City with a sample size of 100 respondents. The data collection method used a questionnaire distributed to respondents who met the criteria. The data analysis technique used the SPSS version 30 program. This study states that the variables Product Quality, Brand Image, and Content Marketing simultaneously have a significant effect on Consumer Satisfaction of Roti Mox products in Surabaya. The results of the study also showed that there was a positive and significant effect of Product Quality, Brand Image, and Content Marketing partially on Consumer Satisfaction of Roti Mox products in Surabaya.
Root Cause Analysis of the Decline in Surplus Earnings at Koperasi Bina Warga in 2024 Puji Nadiya Nurdini; Andri Indrawan; Evi Martaseli
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.v8i3.7830

Abstract

This study aims to analyze the factors and root causes contributing to the decline in Surplus Earnings at Koperasi Bina Warga in the 2024 period. A descriptive qualitative method with a case study approach was employed to identify and analyze these contributing factors. Data were collected through in-depth interviews with the cooperative’s chairperson, secretary, and treasurer, and were further supported by documentation and direct observation. The results indicate that the decline in SHU was caused by a decrease in member loan activity, low member participation, a high rate of non-performing loans, restrictions on savings, and a reduction in the number of cooperative members. Through the application of Root Cause Analysis using the 5 Why Analysis and Fishbone Diagram approaches, the decline in loan activity was identified as the primary root cause. Data validity was ensured through the use of methodological triangulation, source triangulation, and time triangulation. The study recommends optimizing loan services, enhancing member participation, controlling non-performing loans, and developing digital services to strengthen cooperative performance and increase future surplus earnings.
The Effect of Earnings Persistence and Leverage on the Earnings Response Coefficient Althafani Dyah Istiningtyas
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.v8i3.8085

Abstract

This study examines the influence of earnings persistence and leverage on the earnings response coefficient (ERC) in basic materials sector companies of the Indonesian Stock Exchange (IDX) during the period 2021-2023. The population in this study are basic materials companies on the Indonesian Stock Exchange. This study uses a purposive sampling method and sample selected are 75 companies. Earnings persistence refers to the degree to which current earnings can predict future earnings, while leverage represents the level of a company's debt relative to its equity. The research was quantitative method, secondary data were collected from financial statements and analyzed through multiple linear regression. The results indicate that earnings persistence has a significant positive effect on the ERC, suggesting that more consistent and reliable earnings lead to stronger investor reactions. In contrast, leverage has a significant negative impact on the ERC, implying that higher debt levels may reduce investor trust in the credibility of reported earnings. These findings highlight the importance of earnings quality and capital structure in influencing investor reactions to financial performance.
The Influence of Green Accounting on Greenhouse Gases in Public Companies Suci Lailatul Sifa; Nurlaila Nurlaila; Hotbin Hasugian
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.v9i1.8809

Abstract

The purpose of this study is to examine the effect of green accounting (X) on greenhouse gas emissions (Y) in public companies. This study uses quantitative research. The sample used in this study was 300 companies listed in the Indonesian Sharia Stock Index (ISSI) for the 2021-2023 period. The data sources were secondary data from the Indonesian Stock Exchange, the Indonesian Sharia Stock Index, and related companies. Data analysis used was validity and reliability tests, simple linear regression, heteroscedasticity tests, multicollinearity tests, coefficient of determination, and hypothesis testing. Based on the results of the study on the effect of green accounting on greenhouse gas emissions in public companies, the following conclusions can be drawn: Simple linear regression analysis shows Y = 0.551 + 0.033 X, indicating a positive regression direction. This means there is a positive and increasing effect between green accounting (X) and greenhouse gas emissions (Y) in public companies. The results of the hypothesis test at a significance level of 0.05 can be seen that the calculated T (3.103) > T table (1.968) and p value 0.002 < 0.05, so the hypothesis is accepted explaining that green accounting (X) has a significant effect on greenhouse gases (Y) in public companies.

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