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
Determinants of Firm Value: Empirical Evidence from Companies with the Largest Market Capitalization Pramusinta Hermawati; Maria Goreti Kentris Indarti
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.v8i3.8502

Abstract

This study aims to examine the effect of profitability, company growth, capital structure, and activity ratios, particularly total asset turnover (TATO), on company value in companies listed on the Indonesia Stock Exchange with the largest market capitalization. Secondary data were obtained from the companies' annual financial reports and analyzed using multiple linear regression. The results of the study indicate that the profitability variable has a positive and significant effect on firm value, while firm growth, total asset turnover, and capital structure do not affect firm value. Additionally, capital structure acts as a moderating variable that influences the relationship between profitability, firm growth, and total asset turnover on firm value.
Determinants of Organizational Citizenship Behavior with Job Satisfaction Mediation Diana Mahmudah; Sri Wahyuni; Naelati Tubastuvi; Akhmad 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.v8i3.8503

Abstract

Organizational Citizenship Behavior (OCB) is voluntary behavior that supports the effectiveness of the organization. Factors that affect OCB teachers in Islamic educational institutions need to be studied to improve the quality of learning. This study aims to analyze the influence of Islamic Leadership, Work-life Balance, and Organizational Culture on Organizational Citizenship Behavior by Mediating Job Satisfaction in teachers of Islamic educational institutions. The research method uses a quantitative approach with survey design. The research population is 164 teachers with 101 teachers who are determined through purposive sampling with a minimum working period of 2 years. The analysis tool used is Partial Least Square (PLS) with a standard of alpha significance of ten percent. The results of the study show that Islamic Leadership and Organizational Culture have a significant positive effect on OCB. Organizational Culture also has a significant positive effect on Job Satisfaction, which then affects OCB. On the other hand, Islamic Leadership has no significant effect on Job Satisfaction, and Work-life Balance does not have a significant effect on Job Satisfaction or OCB. Job Satisfaction mediates the relationship between Organizational Culture and OCB. The implications of the study show that strengthening Organizational Culture is the main strategy in improving teachers' OCB, both directly and through increasing Job Satisfaction. Islamic leadership effectively encourages OCB directly.
The Influence of E-Government Implementation in Public Services on Performance Effectiveness and Professor Satisfaction at the University of Jember Jarkasi Jarkasi; Djoko Poernomo; Abubakar Eby Hara
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.v8i3.8565

Abstract

The implementation of E-Government based services is expected to provide added value to public services. Jember University as a higher education institution implements E-Government through the Integrated Information System (SISTER) application or sister.unej.ac.id. The purpose of the study is to know and explain the effect of the Implementation of E-Government Public Service on the effectiveness of professor performance and professor satisfaction. This study uses a quantitative approach. The population of this study is all professors of the University of Jember who are active until 2023 as many as 88 people and the samples is 72 people was carried out using a simple random sampling method. Data analysis uses path analysis with a linear regression approach. The results of the study prove that there is an effect of Implementation of E-Government Public Service on the effectiveness of the performance and the satisfaction of professors. There is an effect of the effectiveness of professor performance on the satisfaction of professors. The research findings provide practical implications, that the University of Jember always pays attention to matters especially those related to the Implementation of Public Service E-Government. This means that theoretically, this research opens up opportunities for future research agendas to develop concepts with other variables such as facilities and infrastructure, trust, accountability, and others.
THE EFFECT OF OWNERSHIP STRUCTURE ON INTELLECTUAL CAPITAL AND ITS IMPACT ON COMPANY VALUE (A STUDY OF THE BANKING SECTOR ON THE INDONESIA STOCK EXCHANGE 2020-2024 PERIOD) Frans Atiaqsa; Jacobus Widiatmoko
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.v8i3.8569

Abstract

This study aims to analyze the influence of ownership structure, including institutional ownership, foreign ownership, and ownership concentration, on intellectual capital and its impact on firm value in the banking sector on the Indonesia Stock Exchange during the 2020-2024 period. The population used in this study was all banking issuers listed on the Indonesia Stock Exchange during the 2020-2024 period, totaling 47 banks. A purposive sampling method was used to obtain 205 observations, then analyzed using multiple linear regression. The results showed that institutional ownership, foreign ownership, and ownership concentration had a positive effect on intellectual capital, and intellectual capital was proven to influence firm value.
A Comparative Study of Slum Area Management in South Korea, Colombia, India, and Indonesia Fani Hendra Saputra; Alfitri Alfitri; Andries Lionardo; Abdul Nadjib
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.v8i3.8851

Abstract

The prevalence of slums remains a pressing global issue, with more than 1.1 billion people currently living in such conditions. This situation reflects persistent inequalities in access to adequate housing and basic services. To address this challenge, cross-country learning is essential to identify and adapt best practices for sustainable slum upgrading. This study employed qualitative methods to examine slum upgrading initiatives in South Korea, Colombia, India, and Indonesia. Data were collected through document analysis, literature review, and case study approaches. The findings indicate that the success of slum upgrading is determined not only by physical improvements but also by the quality of multi-stakeholder collaboration, community leadership, and consistent policy implementation. The cases of South Korea and Colombia highlight the importance of social mobilization and inclusive planning, whereas the cases of India and Indonesia underscore ongoing challenges related to coordination and funding constraints. This study underscores the need to strengthen local government capacity, enhance community participation, and develop multi-source financing schemes as key prerequisites for inclusive, empowered, and sustainable slum transformation. The cross-country insights presented here provide valuable policy lessons that can be adapted to improve slum upgrading practices in Indonesia.
The Institutional and Operational Challenges of the Regional Intelligence Community (KOMINDA) in Supporting National Security Stability in Indonesia Franziska Zeligke; Stanislaus Riyanta
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.v9i1.8854

Abstract

This article analyzes the challenges in task execution faced by the Regional Intelligence Community (Kominda) institution in supporting national security stability in the regions, as well as the efforts that can be undertaken to address these challenges. This research is fundamentally based on Article 30 of Law No. 17 of 2011 concerning State Intelligence, which asserts the critical importance of inter-agency coordination to maintain the security and order of the nation, as well as the Minister of Home Affairs Regulation No. 16 of 2011 concerning Kominda, which emphasizes Kominda’s strategic role in the early detection of potential threats as an integral part of the national intelligence system. However, in practice, the implementation of Kominda's duties and functions continues to encounter a variety of challenges that have not been systematically mapped. This study aims to comprehend the factors inhibiting the effectiveness of Kominda’s task execution in contributing to the strengthening of national resilience in a sustainable manner. The research employs the Institutional Capacity Theory approach, which emphasizes the importance of organizational structure, resources, and legitimacy in shaping the performance of public institutions. This research is expected to offer strategic recommendations for Kominda's institutional improvement, particularly regarding coordination mechanisms, human resource capacity, and budgetary support, thereby serving as a crucial policy reference for developing a professional, adaptive, and accountable intelligence apparatus.
The Impact of E-Filing and Digital Tax Administration on Taxpayer Compliance in Emerging Economies: Evidence from Lombok Restu Bagus P; Sulkiah Sulkiah
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.v9i1.8883

Abstract

Digital transformation has become a fundamental pillar of tax administration reform in many developing economies. This study investigates the impact of e-filing and digital tax administration on taxpayer compliance, with digital literacy as a moderating variable, using evidence from Lombok, Indonesia. A quantitative explanatory approach was employed using survey data from 92 taxpayers who had used e-filing for at least two consecutive years. The data were analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM). The findings reveal that e-filing has a significant positive effect on formal tax compliance (β = 0.32; p < 0.01), while digital tax administration significantly influences material compliance (β = 0.28; p < 0.01). Furthermore, digital literacy significantly moderates the relationship between digital tax administration and taxpayer compliance (β = 0.21; p < 0.05), indicating that taxpayers with higher digital literacy benefit more from digitalization. The model explains 56% of the variance in taxpayer compliance (R² = 0.56) with strong predictive relevance (Q² = 0.41). This study confirms that digital tax systems can effectively enhance compliance, provided that digital infrastructure and taxpayer literacy are adequately developed. The findings strengthen the applicability of the Technology Acceptance Model (TAM) and Theory of Planned Behavior (TPB) in digital taxation contexts. Practically, this study offers policy implications for the Indonesian Directorate General of Taxes (DJP) to enhance digital literacy education and optimize digital tax systems, especially in underdeveloped regions such as East Lombok.
Digital Marketing Strategy Analysis in Increasing Sales Volume of Suweger Indonesia Brand in Surabaya Yunida Anggun Saputri; 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.v8i3.8902

Abstract

This research aims to evaluate digital marketing strategies in increasing sales volume of the Suweger Indonesia brand in Surabaya. The research method used is descriptive qualitative through observation, interviews, and documentation. The results indicate that the utilization of social media (Instagram and TikTok), online delivery services, and creative content relevant to Gen Z significantly contribute to attracting consumers and boosting sales. The SWOT analysis shows a strength score of 1.93 and a weakness score of 0.39 (a difference of 1.54), as well as an opportunity score of 2.10 and a threat score of 0.86 (a difference of 1.24). The IFAS score of 2.32 and EFAS score of 2.96 place Suweger in Quadrant I, indicating an aggressive growth (SO) strategy as the appropriate approach. This strategy includes optimizing digital platforms, launching healthy menu options, collaborating with micro-influencers, and developing a digital reward system to strengthen customer loyalty.
IMPLEMENTASI RESTORATIVE JUSTICE TERHADAP PENYELESAIAN KASUS ANAK BERHADAPAN DENGAN HUKUM DI POLRES MADINA DALAM PERSPEKTIF HUKUM ISLAM Mhd Dayrobi; Ansari Yamamah; Ramadhan Syahmedi Siregar
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.v9i1.8908

Abstract

This research is motivated by the need for a more humanistic approach toward children in conflict with the law compared to the conventional criminal justice system, which tends to be punitive. The main objective of this study is to examine the implementation of restorative justice at the Mandailing Natal Police, identify its supporting and inhibiting factors, and analyze it within the framework of Islamic law. This study employs a qualitative method with a juridical-sociological approach. Data were collected through interviews, observations, and documentation involving law enforcement officers and related parties. The findings reveal that restorative justice has been applied primarily to minor offenses such as theft and minor assault through penal mediation involving the offender, the victim, and their families. Supporting factors include a strong legal foundation and local cultural values that uphold peace and reconciliation, while inhibiting factors consist of limited investigative resources and a lack of public understanding. From the perspective of Islamic law, restorative justice aligns with the principles of islah (reconciliation), afwu (forgiveness), and diyat (compensation), which emphasize the restoration of social relationships and the achievement of communal welfare. Therefore, the implementation of restorative justice at the Mandailing Natal Police reflects a harmony between positive law and the moral values of justice in Islam.
Pengaruh Celebrity Endorse Zakat Terhadap Motivasi Berzakat di Yogyakarta Subiyanto, Subur
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 1 No 1 (2018): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v1i1.67

Abstract

Indonesia sebagai negara berpenduduk mayoritas muslim memiliki potensi zakat luar biasa. Setiap tahun perolehan zakat Indonesia meningkat drastis, tentunya banyak hal yang dilakukan oleh lembaga zakat untuk menarik muzakki dalam membayar zakat, seperti beriklan dengan menggunakan pablik figur. Penelitian ini bertujuan untuk mengetahui pengaruh celebrity endorse zakat terhadap motivasi berzakat. Penyusun melakukan penelitian dengan pendekatan kuantitatif. Teknik pengambilan sampel dengan metode judgement sampling. Sampel dalam penelitian ini adalah para muzakki yang pernah berzakat di Dompet Dhuafa di Yogyakarta. Penengolahan data menggunakan regresi linear sederhana dengan program SPSS. Berdasarkan hasil analisis data diperoleh kesimpulan bahwa variable Celebrity Endorse berpengaruh positif dan signifikan terhadap Motivasi Berzakat. Hal ini dilihat dari nilai t hitung sebesar 2,648 dengan sig. t sebesar 0,009 (p < 0,05).