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
Construction Dispute Resolution: Alternative Construction Dispute Resolution, Mediation, and Arbitration Taufik Hidayat; Sami’an Sami’an
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.v8i3.6347

Abstract

Construction dispute resolution in Indonesia often faces challenges, such as lengthy processes and high litigation costs in court proceedings. Therefore, alternative dispute resolution methods, such as mediation and arbitration, have become appealing solutions. This study aims to analyze the effectiveness of resolving construction disputes through mediation and arbitration using a normative juridical method. The approach includes the analysis of legislation, legal doctrines, and relevant case studies. The results show that mediation offers advantages such as a fast process, low cost, and the preservation of good relationships between parties. However, mediation outcomes are non-binding, making their effectiveness dependent on the willingness of parties to adhere to agreements. On the other hand, arbitration provides final and binding decisions with executive power, making it more suitable for complex and high-value disputes. Nevertheless, arbitration's relatively high costs and ambiguities in arbitration clauses within contracts often hinder its implementation. This study also identifies the need for further education for construction actors regarding the benefits of alternative dispute resolution (ADR) mechanisms, strengthening the role of institutions such as the Indonesian National Arbitration Board (BANI), and drafting clearer arbitration clauses in construction contracts. With regulatory enhancements and increased awareness, mediation and arbitration can become more effective and efficient alternatives for resolving construction disputes in Indonesia.
The Influence of Madrasah Quality and Brand Image Through Electronic Word of Mouth (E-Wom) on the Decision to Enroll at MI PKP DKI Jakarta Dorthi Agiviola
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.v8i3.6525

Abstract

Customer loyalty plays a vital role in restaurant businesses in maintaining both short-term and long-term relationships, ultimately driving profit growth and business sustainability. This study aims to analyze several factors influencing customer loyalty, including service quality, price, and customer satisfaction, using a quantitative research method. The research was conducted from October to December 2024 at six Padang restaurants located in Malinau Regency. The sample consists of 280 respondents aged 17 years and older, who have visited and made purchases at least twice. Data was collected through questionnaires using a Likert scale measurement (ranging from 1 to 5) and analyzed using Structural Equation Modeling (SEM) with Smart PLS 4.0 software. The study results indicate that service quality, price, and customer satisfaction have a positive and significant direct effect on customer loyalty. Additionally, the indirect effect (mediation) shows that service quality and price also have a positive and significant impact on customer loyalty through customer satisfaction. Despite these findings, Padang restaurant owners should continue to improve service quality, implement effective pricing strategies, and consider other factors such as product quality, customer trust, and relationships to ensure sustained customer satisfaction and loyalty growth.
The Effect of Entrepreneurial Self-Efficacy on Turnover Intention: Mediated by Entrepreneurial Intention and Moderated by Quality of Work Life Unwan Falahy; Alim Setiawan Slamet; Arry Ekananta
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.v8i3.7469

Abstract

This study aims to analyze the effect of enactive mastery experience on entrepreneurial self-efficacy and its implications for entrepreneurial intention and turnover intention in startup businesses. The results indicate that enactive mastery experience has a positive and significant effect on entrepreneurial self-efficacy. The more experience an employee has in entrepreneurial values, the stronger their confidence in their entrepreneurial abilities. Furthermore, entrepreneurial self-efficacy was found to positively influence both entrepreneurial intention and turnover intention to startup businesses. This means that employees with higher self-confidence in entrepreneurship are more likely to intend to leave their current job to start their own business. The study also confirms that entrepreneurial intention mediates the relationship between entrepreneurial self-efficacy and turnover intention. Additionally, the quality of work life significantly moderates the relationship between entrepreneurial intention and turnover intention, where a high quality of work life can reduce the tendency of employees to leave their jobs despite having entrepreneurial intentions. These findings provide important insights for organizational management in understanding the dynamics of employees’ entrepreneurial intentions and developing talent retention strategies.
Board Characteristics and Sustainability Reporting: A Study of Listed Mining Firms in Indonesia I Gusti Ayu Laksmini Sintia Dewi; Yusli Ayu Laksmini Mariadi
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.v8i3.7479

Abstract

This study aims to examine the influence of board characteristics on sustainability reporting. The research uses a population of mining companies listed on the Indonesia Stock Exchange (IDX) during the period of 2021–2023. A quantitative approach is employed, using content analysis as the research method. Hypothesis testing is conducted using robust standard errors and multiple linear regression with the Year Fixed Effect Model in STATA 17 software. The results of the study indicate that gender diversity has no effect on sustainability reporting. However, the independence of the board of commissioners and the size of the board of directors have a positive and significant effect on sustainability reporting. A limitation of this study is the relatively small sample size, as it focuses solely on mining companies listed on the IDX. Future research is recommended to broaden the scope of companies under study (not limited to the mining sector) and to consider including other board characteristic variables.
Strategy for Enhancing Customer Loyalty Through Strengthening E-Service Quality and Brand Image with Customer Satisfaction as an Intervening Variable in the Use of BNI M-Banking in Bogor City Dina Octaviana; Ing Soewarto Hardhienata; Hari Muharam
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.v8i3.7502

Abstract

This research was conducted to determine the effect of e-service quality and brand image on customer loyalty through customer satisfaction. This study aims to analyze the factors that influence customer loyalty in the use of BNI mobile banking in Bogor City. This research method uses a quantitative approach with survey techniques. The population used in this study were customers who use BNI mobile banking in Bogor City. The sampling technique used was Non-Probability Sampling with a Purposive Sampling procedure and Accidental Sampling method. The number of samples used in this study was 218 respondents. The analysis techniques used were Descriptive Statistics, Structural Equation Modeling (SEM), and SITOREM Analysis. The results of this study indicate that e-service quality affects customer satisfaction, brand image affects customer satisfaction, e-service quality affects customer loyalty, brand image affects customer loyalty, customer satisfaction affects customer loyalty, e-service quality and brand image together affect customer satisfaction, e-service quality, brand image, and customer satisfaction together affect customer loyalty, e-service quality affects customer loyalty through customer satisfaction, and brand image affects customer loyalty through customer satisfaction.
Portfolio Efficiency Analysis of UNVR and SMGR Using the Efficient Frontier Approach: A Comparative Study in the Framework of Indonesia’s Green Economy Commitment Poppy Yuliani; Hardiansyah Hardiansyah; Nicko Albart
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.v8i3.8067

Abstract

This research examines the efficiency of investment portfolios comprising PT Unilever Indonesia Tbk (UNVR) and PT Semen Indonesia Tbk (SMGR) by applying the Efficient Frontier method, contextualized within Indonesia’s commitment to a green economy. The study’s novelty lies in its integration of quantitative financial modeling with the broader agenda of low-carbon national development. The primary aim is to assess and compare the risk-return characteristics of UNVR and SMGR stocks and to identify the most optimal portfolio composition. The analysis utilizes daily stock price data from 2024 and includes calculations of returns, risk (standard deviation), the Sharpe ratio, and stock correlation. Empirical findings indicate that UNVR yields an expected return of -0.24% with a 2.50% standard deviation, while SMGR shows an expected return of 0.26% with a 2.17% standard deviation. The correlation coefficient of 0.081 between the two stocks reflects a weak relationship, highlighting the potential for effective diversification. The combined portfolio demonstrates superior efficiency in balancing risk and return compared to holding individual stocks. These results suggest that investors can align sustainability goals with diversification strategies to advance Indonesia’s green economic objectives.
The Effect of the Quality of Financial Statements and Access to Financing on the Performance of MSMEs in Indonesia Haliana Haliana; Endarwati Endarwati
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.v9i1.8136

Abstract

Micro, small, and medium enterprises (MSMEs) have a strategic role in the Indonesian economy, but still face obstacles in financial reporting and access to financing that have an impact on business performance. This research is important because the results of previous studies showed inconsistency and did not study many variables at the same time, especially in the Special Region of Yogyakarta. This study aims to analyze the influence of the quality of financial statements and access to financing on the performance of MSMEs in the Special Region of Yogyakarta. This study uses a quantitative approach through a survey of 150 MSME respondents in Yogyakarta, which was analyzed using multiple linear regression analysis with the help of SPSS. The results showed that the quality of financial statements and access to financing had a significant effect on the performance of MSMEs (p < 0.05). The value of the regression coefficient for the quality of financial statements was 0.393 and access to financing was 0.461. Simultaneously, the two variables explain the 50.2% variation in MSME performance (Adjusted R² = 0.502). Thus, it can be concluded that the quality of financial statements and access to financing significantly improve the performance of MSMEs in the Special Region of Yogyakarta.
The Influence of Corporate Governance, Financial Performance, and Financial Statement Quality on Company Value in the Manufacturing Sector in Indonesia (Empirical Study on Food and Beverage Companies Listed on the IDX for the Period 2022–2024) Alfonsiana Desi Ratna; 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.v9i1.8161

Abstract

A study on the influence of corporate governance, financial performance, and the quality of financial statements on the value of the company. This research is included in the category of quantitative research. The population that is the object of the study is manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2022-2024 period. The sampling method used is purposive sampling, which is sampling with specific considerations. The variables studied include governance, financial performance, and quality of financial statements as variable X and company value as variable Y. The analysis tool used in this study is SPSS. The findings of this study show that corporate governance, financial performance, and the quality of financial statements have a partial and simultaneous positive and significant influence on the value of the company, in food and beverage sub-sector companies listed on the Indonesia Stock Exchange during the 2022-2024 period.
The Effect of Perceived Service Quality and Perceived Value on Loyalty with Customer Satisfaction Mediation (Case Study on Simadu Savings Customers of PT BPR BKK Tasikmadu (Perseroda) Andriani Kurniawati; Alimuddin Rizal Rivai
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.v9i1.8176

Abstract

Customers play a vital role in the bank's progress. One form of this role is loyalty. Customer loyalty can be formed through perceived service quality, perceived value, and satisfaction. This study was conducted on Simadu savings customers of PT BPR BKK Tasikmadu (Perseroda). The sample was determined using the Slovin formula. The number of respondents was 110 Simadu savings customers. The data were analyzed using validity tests (KMO > 0.5 and component matrix > 0.4) and reliability tests (Cronbach's Alpha > 0.7). Multiple linear regression was used to test the model and hypothesis. Tests included the coefficient of determination, F test, and significance test (p < 0.05). This study also used satisfaction as a mediating variable. The Sobel test was used to see the mediation effect (significant if p < 0.05). The results of model I have 2 hypothesis tests, namely: a positive and significant influence between perceived service quality on satisfaction (β = 0.602; sig = 0.00 <0.05), this shows that the better the perceived service quality, the more it will increase customer satisfaction. Furthermore, there is a positive and significant influence between perceived value on satisfaction (β = 0.269; sig = 0.00 <0.05), this explains that the suitability of values ​​felt by customers will increase customer satisfaction at the bank. In model II, there are 3 hypothesis tests, namely: a positive and significant influence between perceived service quality on loyalty (β = 0.260; sig = 0.00 <0.05) this shows that the more appropriate the perceived service quality, the more it will encourage the achievement of customer loyalty. Furthermore, perceived value has a positive effect on satisfaction (β = 0.139; sig = 0.08 <0.05), indicating that the greater the suitability of the values ​​perceived by customers, the greater the customer loyalty will be. Satisfaction has the greatest influence on loyalty as proven by the value (β = 0.609; sig = 0.00 <0.05), indicating that with customer satisfaction as the foundation for creating satisfaction, satisfied customers will strive to maintain their loyalty and even recommend to colleagues. This study also uses mediation, which in its testing uses the Sobel test. The results of the Sobel test on the influence of perceived service quality on loyalty with satisfaction mediation show (sig = 0.00 < 0.05) which means that satisfaction mediates the influence of perceived service quality on loyalty. Furthermore, the results of the Sobel test on the influence of perceived value on loyalty with satisfaction mediation show (sig = 0.00 < 0.05) which means that satisfaction mediates the influence of perceived value on loyalty.
SUSTAINABLE DEVELOPMENT: IMPLEMENTASI GREEN ACCOUNTING DAN MATERIAL FLOW COST ACCOUNTING (STUDI KASUS PERUSAHAAN CONSUMER NON-CYCLICALS TAHUN 2021-2023) Putri Elvina Clarissa Dewi; Nur Isna Inayati; Ani Kusbandiyah; Tiara Pandansari4
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.v8i3.8331

Abstract

This study aims to analyze the contribution of Green Accounting and Material Flow Cost Accounting (MFCA) to the achievement of sustainable development in consumer non-cyclical sector companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period. The background of this study stems from the increasing pressure to integrate environmental aspects into business strategies, both as a form of social responsibility and as an effort to maintain the company's legitimacy in the eyes of the public. This research employs a quantitative approach with a sample of 61 companies and a total of 183 observational data points. The testing was conducted using panel data regression analysis with the Random Effect Model (REM). The classical assumption test results indicated no multicollinearity, but heteroscedasticity was found; therefore, Robust Standard Errors were applied in the data processing. The findings reveal that Green Accounting does not have a significant effect on sustainable development, whereas MFCA has a positive and significant influence. These results suggest that cost efficiency through the management of material flows can drive a company’s sustainability achievements. On the other hand, the suboptimal implementation of Green Accounting in strategic decision-making processes hinders its contribution to sustainability. This study provides important implications for companies and policymakers to strengthen the implementation of integrated, measurable, and goal-aligned environmental accounting practices in support of sustainable development.