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Mohamad Toha
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Jalan Raya Tirtowening Jl. Raya Tirtowening Pacet No.17, Bendorejo, Bendunganjati, Kec. Pacet, Kabupaten Mojokerto, Jawa Timur 61374
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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
 176   177   178   179   180 
Analysis of Quality Assurance Performance in the Application of Manual Testing and Automation Testing for Software Product Testing Safaat, Gesang; Utami Tjhin, Viany
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 7 No 2 (2024): 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.v7i2.4561

Abstract

This paper aims to understand the influence of using the Katalon tool in application testing, comprehend the testing scenario process using Katalon, and compare it with manual testing. The testing process using Katalon Studio follows the design proposed by the author based on references from previous literature. The research method employed includes literature review, test case collection and analysis, implementation, test case testing, and evaluation of implementation results. Katalon can be utilized for testing using test cases. These test cases are recorded and replayed by capturing each response in a single event in the application. Both automated testing and manual testing were conducted using nine scenarios consisting of Crypto Asset Search, Limit Order Method for Buying and Selling Crypto Assets, Instant Order Method for Buying and Selling Crypto Assets, Crypto Asset Deposit and Withdrawal Address Method, Crypto Asset Username Deposit and Withdrawal Method, Failed Crypto Asset Purchase with Limit Order Method, Failed Crypto Asset Sale with Limit Order Method, Failed Crypto Asset Purchase with Instant Order Method, and Failed Crypto Asset Sale with Instant Order Method. The average comparison of the nine scenarios tested using manual and automated methods shows a difference of 11.04%. Therefore, automated testing is 11.04% faster than manual testing. The conclusion drawn from this research is that testing using Katalon is shorter compared to manual testing using the same test case.
The Influence of Financial Factors on Tax Avoidance Practices, Moderated by the Role of Women on the Board of Directors: Case Study of a Mining Company Registered on the IDX from 2018 to 2022 Mulasimadhi, Yoza; Nusanto, Galih Wibowo; Reskino, Reskino
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 7 No 1 (2024): 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.v7i1.4563

Abstract

This research aims to investigate the impact of financial factors on the fulfillment of corporate tax obligations, especially in the mining sector, from 2018 to 2022. In addition, this research explores the role of women in top management and how their presence can influence tax avoidance practices. The research results show that financial factors have a significant impact on corporate tax avoidance practices. When moderated by the presence of women in top management, the impact of these factors can weaken tax avoidance practices. This research contributes to the understanding of the relationship between financial factors and tax avoidance, especially in the context of the mining sector by involving women in top management. However, this study recognizes shortcomings, such as the limited sample size and the proportion of variation influenced by other independent variables. Therefore, further research is recommended to improve this weakness by adding variables or expanding sector coverage.
Law Enforcement in Resolving Trade Business Conflicts Hapriyanto, Aditya Restu; Dewi, Putri Maha
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 7 No 1 (2024): 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.v7i1.4564

Abstract

Law has a role in protecting the rights and interests of all parties involved in business, such as consumers and shareholders, as well as workers. The application of law in resolving business disputes allows parties who feel disadvantaged to obtain justice through a transparent and fair legal process. However, in practice, resolving business disputes is often complicated and expensive. Many companies choose to use arbitration or mediation as an alternative to traditional courts in resolving disputes. This research aims to determine the effectiveness of law enforcement in resolving trade business conflicts. The research used is an empirical legal research method using descriptive qualitative research. The results of this research show that commercial law plays an important role because it includes the rules and principles that govern business relationships, contracts, obligations, and the rights of the parties involved. In addition, parties involved in business disputes need to understand the negotiation, arbitration, and court processes and have a strong knowledge of commercial law so that business disputes can be resolved fairly and efficiently, which in turn will support healthy business growth and continuity.
Literature Review: Implementation of Carbon Tax in Indonesia Putra, Samuel Niko; Astuti, Melinda; Munandar, Agus
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 7 No 1 (2024): 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.v7i1.4566

Abstract

Climate change is an international issue that requires fast and decisive action from many countries, including Indonesia, to set a carbon price to reduce greenhouse gas emissions, which are the main drivers of climate change. In Indonesia, one of the initiatives to reduce carbon emissions is the implementation of a carbon tax. This study uses a qualitative methodology and a literature review to provide comprehensive knowledge of how Indonesia implements carbon pricing. The results show that the Indonesian government took a proactive approach to addressing problems caused by climate change when implementing the Carbon Tax. The policies set by the government provide a strong basis for implementing the Carbon Tax.
Implementation of Removal of Heavy Damaged Regional Goods in DIY Education and Training Agency Wandi, Wandi; Wening, Nur; Handayani, Sri
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 7 No 2 (2024): 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.v7i2.4567

Abstract

Implementation of Elimination of Heavily Damaged Area Property at the DIY Education and Training Agency. This research aims to determine the implementation of the elimination of heavily damaged BMD at the DIY Education and Training Agency based on Ministry of Home Affairs Regulation No. 19 of 2016. The process for eliminating BMD is based on Permendagri No. 19 of 2016 changed the mechanism when compared to the previous regulation. Based on research results, it shows that the process of eliminating BMD is seriously damaged at the DIY Education and Training Agency, its implementation is still focused on the DIY Financial and Asset Management Agency (BPKAD) as the leading sector for BMD management. The main obstacles that become obstacles are the incomplete documentation and the physical obscurity of the goods proposed for disposal. This was caused by several things, namely the grant process in the past which was not accompanied by documentation, inadequate supervision of heavily damaged BMD, inadequate Human Resources (HR), and the absence of Standard Operating Procedures (SOP) regarding the removal of BMD.
Neglect of Parents at UPTD Social Services for the Elderly Binjai in Review of Islamic Law and UU No.1 of 1974 Concerning Marriage Afifah Salsabila Lubis, Nurul; Syam, Syafruddin
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 7 No 1 (2024): 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.v7i1.4569

Abstract

The obligations of parents are the rights of children, and vice versa, the obligations of children towards their parents are the rights of the children's parents. Namely, parents are obliged to care for and provide guidance to their children who are not old enough according to their respective abilities. Family law seeks to regulate relationships between families. In this research, the author conducted research on parental neglect at the Binjai Elderly Social Services UPTD in terms of Islamic Law and UU No. 1 of 1974 concerning Marriage which the researcher took from the case study of Parental Neglect at the Binjai Elderly Social Service. Update. This legal research uses a normative-empirical approach. The type of research used is descriptive, namely research that generally aims to systematically, factually, and accurately describe a problem that has occurred. The data source that the author uses in this research is primary data obtained by the author directly from interviews. The data validity testing technique in this research uses data triangulation. Islam emphasizes the importance of caring for parents as a form of filial piety. The Qur'an commands children to be kind to their parents, even when they reach old age. Article 46 states the rights and obligations of children towards their parents, which states that children are obliged to respect and obey the good wishes of their parents, and when a child is an adult, they are obliged to support their parents and support family members at home. best, if they need help.
Exploration of Shopeepay Digital Wallet Usage among Accounting Education Students at Universitas Muhammadiyah Surakarta Dewi, Intan Amelia; Jatmika, Surya
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 7 No 2 (2024): 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.v7i2.4574

Abstract

This research aims to describe the use of the ShopeePay digital wallet among students of the 2020 Accounting Education Program at the Universitas Muhammadiyah Surakarta. This study employs a qualitative approach with a case study research design. The research subjects consist of seven students from the 2020 Accounting Education Program who meet the criteria of having used the ShopeePay digital wallet application for two years and frequently using it in their daily lives. Data collection techniques include interviews, observations, and documentation. Data validity is ensured through source and technique triangulation. The data analysis technique employed is interactive data analysis, which involves data condensation, data presentation, and drawing conclusions. The research findings indicate that 1) Students tend to use ShopeePay digital wallets for purchasing credit, bills, and tickets online through the Shopee app and ordering food through ShopeeFood. 2) The reasons students use the Shopeepay digital wallet include the various conveniences it offers and the attractive promotions available when using the digital wallet.
The Influence of Company Growth, Corporate Governance, Capital Structure, and Profitability on the Value of Infrastructure Sector Companies Listed on the BEI for the 2017-2021 Period Auliani, Nur Andini; Ahmad, Gatot Nazir; Kurnianti, Destria
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 7 No 1 (2024): 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.v7i1.4575

Abstract

This research aims to analyse the factors that influence the value of infrastructure sector companies listed on the Indonesia Stock Exchange (BEI) in 2017-2021. This research uses an associative causal approach with quantitative analysis techniques using panel data regression methods. The data regression test is divided into three phases, namely before the pandemic from 2017-2019, during the pandemic from 2020-2021, and the overall research period from 2017-2021. The significance levels used to test this research are 1%, 5%, and 10%. The total sample is 28 infrastructure sector companies on the IDX. Tests on company value using the PBV proxy show mixed results. In model 1, namely before the pandemic, the influence of corporate governance, capital structure, and profitability were significantly positive on company value. Then, the control variable company age has a significant negative effect on company value. Next, in model 2, namely during the COVID-19 pandemic, the results show that corporate governance has a significant positive effect on company value. Meanwhile, the influence of the control variable company age has a significant negative effect on company value. Furthermore, model 3, namely during the entire research period, shows that the capital structure and profitability variables have a significant positive effect on company value. Then, the influence of the control variable on company value, namely company age, has a significant negative effect. Based on test robustness that has been done, it is known that the selection of profitability variables is proxied by Return on Assets has a strong influence. The effect of profitability on firm value as proxied by PBV and Tobin's Q has the same results.
Analyzing the Direction of the Stock Exchange Cycle Yulyanah, Yulyanah; Manurung, Adler Haymans
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 7 No 1 (2024): 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.v7i1.4579

Abstract

This research analyzes the direction of the stock market cycle and looks at the stock market prospects from January 2010 to September 2023. The methodology used in this research is the "decomposition method" and uses daily rate of return data during the research period. The research results show that the changes that occur in one day are greater than the changes that occur in the following days. The stock market is currently likely to experience a decline for the sixth cycle. There is no January effect in BEI but there is a December effect.
The Influence of ESG Disclosures on Company Value In 5 ASEAN Countries Muninggar, Aliya Inggita Prameswari; Pangestuti, Irene Rini Demi
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 7 No 1 (2024): 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.v7i1.4580

Abstract

This research explores the impact of environmental, social, and governance (ESG) performance on company value in Indonesia, Malaysia, Thailand, Singapore, and the Philippines. The population of this research is manufacturing companies listed on the Stock Exchange and adopting the ESG system from 2018 to 2022. Purposive sampling was used to filter companies that meet the criteria of 65 companies. The findings of this research show that the overall ESG performance of manufacturing companies has a significant positive influence on company value in these five countries. Environmental performance and corporate governance do not affect company value. Meanwhile, social performance influences company value. In addition, environmental performance, social performance, and corporate governance together with control variables also influence firm value positively.

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