cover
Contact Name
Mohamad Toha
Contact Email
motoha013@gmail.com
Phone
+623216855722
Journal Mail Official
iijse.ikhac@gmail.com
Editorial Address
Jalan Raya Tirtowening Jl. Raya Tirtowening Pacet No.17, Bendorejo, Bendunganjati, Kec. Pacet, Kabupaten Mojokerto, Jawa Timur 61374
Location
Kab. mojokerto,
Jawa timur
INDONESIA
IIJSE
ISSN : -     EISSN : 2621606X     DOI : https://doi.org/10.31538/iijse
Core Subject : Economy,
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.
Articles 2,568 Documents
The Effect of Capital Structure on Profitability in Health Sector Companies Listed on the Indonesia Stock Exchange (IDX) for the 2022–2024 Period Darul Hikam Idrissyah; Retno Kurnianingsih
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.v9i1.8191

Abstract

This study intends to examine the influence of capital structure on Profitability in health sector companies listed on the Indonesia Stock Exchange (IDX) during 2022–2024. The capital structure used in this study was proxied with DAR and DER, while Profitability was measured by ROA. This study uses a quantitative approach with multiple linear regression analysis methods. The study sample consisted of 18 companies through purposive sampling techniques from a total population of 35 companies. The results of the analysis showed that the DAR variable had a negative and significant influence on Return on assets (ROA), while the DER did not show a significant influence. Simultaneously, these two independent variables have been shown to have a significant effect on ROA. These findings confirm the importance of managing capital structures, especially the use of debt in influencing the company's Profitability performance in the health sector.
The Influence of Transformational Leadership on Task Performance and Organizational Citizenship Behaviors: The Mediation Role of Work Engagement and Organizational Identification (Case Study on the Secretariat General of the Ministry of Finance of the Rep Yusuf Aji Darmawan; Elok Savitri Pusparini; Imbuh Sulistyarini; Ayu Aprilianti
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.v9i1.8212

Abstract

This study aims to determine the direct influence of transformational leadership on task performance and organizational citizenship behaviors and through the mediation role of work engagement and organizational identification. Data were collected through questionnaires and analyzed using Structural Equation Modeling. A total of 367 employees of the Ministry of Finance Secretariat General participated as research samples. The results of this study indicate that transformational leadership has an indirect effect on organizational citizenship behaviors through work engagement and organizational identification, and on task performance through work engagement although only partial mediation. However, transformational leadership does not have an indirect effect on task performance through organizational identification, so that organizational identification does not mediate the effect of transformational leadership on task performance. This study also shows that transformational leadership has a direct influence on task performance and organizational citizenship behaviors of employees of the Ministry of Finance Secretariat General, especially related to concern for the image of the organization. Therefore, organizations need to encourage technical-level leaders (echelon IV) to always demonstrate the characteristics of a transformational leader so that employees below them are increasingly motivated to defend the agency when other agencies criticize it, show pride when representing the agency in public, and express loyalty to the organization.
Comparative Analysis of Profitability of Partnership Pattern of People's Sugarcane Credit (TRK) with Independent People's Sugarcane (TRM) (Case Study at PT. PG Rajawali II Sindanglaut Unit) Muhammad Fazri; Iftitakhatur Rizqiyah; Bella Sukmarini; Akhmad Jaeroni; Tety Suciaty
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.v9i1.8217

Abstract

This study aims to compare the profitability of the partnership pattern of People’s Sugarcane Credit (TRK) and Independent People’s Sugarcane (TRM) in PT. PG Rajawali II Sindanglaut Unit. This research method uses descriptive quantitative with profitability analysis, differential test, and multiple linear regression. The sample of this study is 90 farmers, including 30 TRK and 60 TRM. The result of this study is that there are differences in working capital financing mechanisms between TRK and TRM. The profitability analysis showed a significant difference with the profitability of TRM of (15.84%) higher than the TRK of (12.15%). Multiple linear regression analysis states that the production variable and the KUR loan variable have a significant effect on profitability, with the production variable being the most significant factor on profitability.
Peran Brand Ambassador K-Pop terhadap Keputusan Pembelian Konsumen: Studi pada Produk Nabati dan Komunitas MYNE Isna Masmira Dwijayanti; Indah Respati Kusumasari
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.v9i1.8224

Abstract

This study aims to evaluate the influence of aespa, appointed as a brand ambassador, in increasing Nabati’s purchasing decisions among the MYNE community using the VisCAP method. The method applied in this research is quantitative. A quantitative approach allows data to be collected in numerical form and analyzed using various statistical methods, such as descriptive analysis to illustrate data characteristics, correlation analysis to identify relationships between variables, and hypothesis testing to examine differences or associations within the data. This process enables researchers to identify patterns, trends, or influences that can be applied to larger populations. The sampling technique is divided into two categories: non-probability sampling and probability sampling. Data for this research were obtained by distributing questionnaires to respondents who are members of the aespa fan community (MYNE), and data collection was also supported by a literature review. The variables examined in this study are Brand Ambassador as variable X and Purchase Decision as variable Y. The data analysis techniques used include validity and reliability tests, classical assumption tests, hypothesis testing, and simple linear regression analysis. Findings from the t-test on variable X (Brand Ambassador) show a t-value of 7.316 with a significance level of 0.000. Since the significance value is below 0.05 (0.000 < 0.05) and the regression coefficient is positive at 0.701, it can be concluded that the brand ambassador has a 70.1% influence on consumers’ purchasing decisions.
From Paper to Pixels: The Influence of Digital Accounting Tools on Financial Practices and Performance of Indonesian MSMEs Mohamad Apri Atmaja; Zidan Restu Saputra; Acep Komara; Arinal Muna
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.v9i1.8285

Abstract

This study assesses whether perceived ease of use, perceived usefulness, perceived trust, and perceived security can influence an individual's increased intention to use financial reporting services using a digital accounting application. This study employs a qualitative approach, utilizing a direct sampling method through an interview process that lasts approximately 10 minutes and is recorded live in audio format. The following procedure is the audio that was transcribed and included in the article. The target population of this study was 20 MSMEs engaged in services, sales, culinary, and food and beverage (F&B). The sampling technique used was snowball sampling. With this sampling, researchers were able to search for data with a small number of respondents who had met the research criteria, with the resulting sample containing as many as 20 respondents. The results of the study indicate that perceived ease of use, perceived usefulness, perceived trust, and perceived security can significantly influence an individual's intention to use financial reporting services using a digital accounting application. Specifically, perceived ease of use and perceived usefulness have a positive impact, indicating that better financial understanding is met with a higher tendency to adopt digital financial services. However, these findings also highlight the need to increase knowledge in preparing good and correct financial reports, especially among micro and small-scale entrepreneurs.
Empirical Study of Environmental, Social & Governance (ESG) on the Stock Returns of Mining Companies With Profitability as an Intervening Variable Listed on the Indonesia Stock Exchange for the Period 2018-2023? Ardhiati Octaviani; Hari Gursida; Yohanes Indrayono
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.v9i1.8295

Abstract

This study aims to examine the influence of ESG on the stock returns of mining companies listed on the Indonesia Stock Exchange, as well as to assess whether profitability (ROA) plays a mediating role in that relationship. This study was conducted using a quantitative approach and employed panel data regression analysis on 16 companies over six years of observation (2018–2023), with a total of 96 observation data points. The model used is the Random Effect Model with heteroscedasticity correction through the EGLS method. The findings indicate that ESG disclosures, whether environmental, social, or governance, do not affect profitability and stock returns. Profitability (ROA) has a positive effect on stock returns, but it does not mediate the impact of ESG on those returns. This indicates that investors in the mining industry still prioritize conventional financial indicators over sustainability information in the investment decision-making process. Therefore, it is important for companies to enhance the relevance and integration of ESG into their business strategies in order to make a tangible contribution to market value. This research also opens up space for the exploration of other moderating factors that may strengthen the relationship between ESG and financial performance.
Analysis of the Impact of Legal Consequences on the Intention and Behavior of Digital Platform Piracy in Indonesia Edwinsa Auzan Hashfi; Arif Hartono
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.v9i1.8311

Abstract

This study aims to test and analyze the impact of legal consequences on the intention to pirate digital products by integrating the legal consequence approach, ethics, and the Theory of Planned Behavior (TPB) to understand the practice of pirating digital products better. This study was conducted in Indonesia without being limited to a specific geographical area. The objects of research used are websites and platforms (such as Bolasiar.com, IndXXI, Spotify, Netflix, Video, Telegram, and the like). The population in this study is Indonesian people with various religious backgrounds who access websites or platforms from multiple sources to obtain digital products without a valid license. The data for this study are primary data from an online survey of 204 respondents. In practice, this study employs a convenience sampling technique administered to respondents via Google Forms, resulting in valid and reliable measurements. The type of SEM analysis used in this research is Partial Least Squares (PLS-SEM). The findings indicate that perceived likelihood of punishment, self-efficacy, and subjective norms have a positive influence on attitudes toward digital product piracy, whereas fear of legal consequences, attitudes toward piracy, and facilitating conditions do not have a significant effect on attitudes toward digital product piracy.
Green Price and Green Place: How Important is Green Consumer Knowledge for Purchasing Sustainable Products? Erlan Herdiatna; Agus Setyo Pranowo; Yuary Farradia
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.v9i1.8315

Abstract

This study aims to analyze the role of green consumer knowledge in mediating the influence of green price and green place on the purchasing decisions of environmentally friendly AMDK Aqua Life products in Bogor City. This study uses a quantitative approach with a survey method involving 200 respondents who are Aqua Life consumers. Data analysis was conducted using Structural Equation Modeling (SEM) with the help of LISREL 8.80 software. The research results show that green price has a positive and significant effect on green consumer knowledge, while green place does not have a significant effect. Green price has a negative and significant effect on purchasing decisions, while green place has a positive and significant effect. In addition, green consumer knowledge has been proven to have a positive and significant impact on purchasing decisions. The mediation test using the Sobel test shows that green consumer knowledge can mediate the influence of green price on purchasing decisions, but does not mediate the influence of green place. These findings affirm that green consumer knowledge plays an important role in raising environmental awareness and encouraging the purchase of eco-friendly products. Therefore, improving consumer literacy and effective distribution strategies are key to strengthening sustainable consumption behavior.
Development of Culinary Tourism Destinations Based on Local Wisdom and Social Media (A Case Study of Do-Dolan Kampung, Lumajang) Heyin Krida Laksono; Siti Asiyah; Dwiyani Sudaryanti
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.v9i1.8324

Abstract

This study explores the development strategy of Do-Dolan Kampung as a sustainable culinary tourism destination based on local wisdom and analyzes the role of social media in promoting tourism without compromising cultural values. The goal is to enhance the welfare of the community in Ditotrunan Village, Lumajang. A descriptive qualitative approach with a case study method was used. Data were collected through interviews, participatory observation, document analysis, and focus group discussions. SWOT analysis was applied to assess management and promotional strategies via social media. The findings show that Do-Dolan Kampung successfully promotes local wisdom-based culinary tourism through strong community participation and creative use of social media. Social media has proven effective in increasing tourist attraction while preserving cultural values. However, challenges persist in terms of infrastructure, digital literacy, and the risk of cultural commercialization. This research contributes theoretically by integrating local wisdom and digital strategies within the framework of community-based tourism. Its originality lies in focusing on a small, self-managed urban tourism destination that emphasizes cultural identity as its main appeal. The Do-Dolan Kampung model serves as a good example for other villages or districts aiming to develop tourism based on local wisdom and support for MSMEs. Practically, this study offers strategic insights for tourism managers and local governments to develop sustainable, culturally sensitive tourism. However, the research is limited to a single site and uses a qualitative approach, which restricts the generalizability of the findings. Limitations in time and access to digital data also posed challenges in evaluating the full impact of social media promotions.
Supply Chain Distribution Challenges and Solutions: A Case of an Indonesian Cement Manufacturing Company Rifda Taqiyyah Taqiyyah; Siti Nursyamsiah
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.v9i1.8345

Abstract

This study explores the distribution system of a major cement manufacturing company in Indonesia within the context of its supply chain operations. Utilizing a qualitative descriptive approach, data were gathered through participatory observation and in-depth interviews conducted during a four-month internship in the company's logistics division. The findings reveal that the company operates a structured and technology-supported distribution network, employing ERP, GPS, and RFID systems while collaborating with third-party transporters. The distribution process involves order handling, delivery planning, loading, and monitoring. Despite this, several challenges remain, including equipment failures, limited real-time stock visibility, and disruptions due to weather and infrastructure limitations. The study provides actionable recommendations to improve operational efficiency and delivery accuracy, offering valuable insights for both logistics practitioners and academics interested in supply chain management in complex geographic environments.