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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 2,181 Documents
 215   216   217   218   219 
Green Accounting as a Control Tool Costs and Risks Environment Waste Medical in a Hospital Imagoro, Stevanus Dewangga Giovani Vernon; Juanda, Ahmad; Leniwati, Driana
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.v8i3.8620

Abstract

The adoption of green accounting in the healthcare industry, particularly within hospitals, has become a crucial strategy to tackle the challenges of medical waste management, which carries serious health and environmental consequences. This research explores the role of green accounting as a mechanism for controlling costs and mitigating environmental risks associated with medical waste. Employing a descriptive qualitative method, data were obtained through interviews, observations, and document reviews in hospitals implementing eco-friendly waste management practices. Findings indicate that green accounting enables hospitals to better identify and allocate environmental expenses, enhance the efficiency of waste management, and increase transparency in reporting externality costs. Moreover, green accounting contributes to promoting sustainability-focused managerial decisions and adherence to environmental regulations. Therefore, incorporating green accounting principles into hospital management systems represents a strategic measure for controlling costs and minimizing environmental risks linked to medical waste.
The Effect of Profitability, Capital Structure, Company Size, Dividend Policy on Firm Value: A Comparative Study on the Consumer Cyclical and Non-Cyclical on the IDX Salsabila, Afiyah Alimah; Imronudin, Imronudin
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.v8i3.8648

Abstract

Indonesian companies often face low firm value, driven by profitability, capital structure, firm size, and dividend policy, with sectoral differences shaping market responses. This study aims to analyze the effect of profitability (ROA), capital structure (DER), firm size (FS), and dividend policy (DPR) on firm value (Tobin’s Q) in consumer cyclical and non-cyclical companies listed on the Indonesia Stock Exchange in 2024. The research employs a quantitative approach using multiple linear regression analysis with purposive sampling techniques. The results show that profitability has a positive and significant effect on firm value in both sectors. Capital structure exerts a significant negative effect in the cyclical sector but a significant positive effect in the non-cyclical sector. Firm size consistently has a significant negative impact on firm value in both sectors. Meanwhile, dividend policy does not have a significant effect on firm value. These findings highlight the importance of sectoral characteristics in assessing firm value and suggest that investors in Indonesia’s capital market place greater emphasis on profitability and capital structure considerations rather than dividend distribution.
Analysis of Poverty Determinant Factors Based on Indonesian Province Data 2017-2023 Isnaini, Nisrina; Hakim, Lukman; Mulyanto, Mulyanto
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.v8i3.8649

Abstract

This study aims to identify factors contributing to poverty in Indonesia and map the distribution of poverty levels. The data used in this study are secondary data sourced from the Central Statistics Agency (BPS). This is panel data, a combination of time-series and cross-sectional data covering 34 provinces in Indonesia for 2017-2023, with multiple linear regression and selection of the best regression model using the Chow test and the Hausman test. The independent variables used are Education, GRDP, TPT, and the Human Development Index. The results show that Education, with the number of schools (Primary Schools, Junior High Schools, and Senior High Schools), has a significant positive effect; GRDP has a significant negative effect; TPT has a significant negative effect; and the Human Development Index has a significant negative effect. Mapping the distribution of poverty levels with the GeoMaps feature in the Orange Data Mining application is a visualization technique used to understand the distribution of poverty in various regions geographically. The purpose of utilizing Orange is to provide a platform for predictive models and recommendation systems.
Shaping Customer Satisfaction in Online Food Delivery: The Roles of Service Quality, Perceived Value, and Trust in Indonesia Putri, Nadya Carissa Fernanda; Vedy, Nabila Kharimah
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.v8i3.8664

Abstract

This study aims to examine the effects of service quality, customer perceived value, and trust on customer satisfaction, while also analyzing the meditating role of trust. Consumer shopping behavior has shifted alongside the growth of internet usage, leading to the rapid development of online food delivery (OFD) services. Online food delivery enables customers to conveniently order meals online and receive delivery directly to their address. In this highly competitive business environment, understanding the determinants of customer satisfaction is crucial. This study aims to examine service quality, customer perceived value, and trust in relation to customer satisfaction, both directly and to investigate the role of trust as a mediator. A quantitative research design was adopted and analyzed using PLS-SEM with the SmartPLS software. Data were collected through an online survey of 175 ShopeeFood users. The results reveal that service quality, customer perceived value, and trust significantly and positively influence customer satisfaction. Furthermore, trust is confirmed as a significant mediator in the relationship between service quality and customer perceived value toward customer satisfaction.
The Effect of Humble Leadership on Organizational Citizenship Behavior and Organizational Misbehavior: The Mediating Role of Work Motivation (A Study at Geblek Pari Kulon Progo) Afif, Faris Ahmad; Palupi, Majang
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.v8i3.8678

Abstract

This study investigates the impact of humble leadership on organizational citizenship behavior (OCB) and organizational misbehavior, with work motivation as a mediating variable. Conducted at the Geblek Pari Group, the research employed a quantitative approach involving 70 employees as participants. Data were collected through questionnaires using a five-point Likert scale and analyzed with SmartPLS. The results reveal that humble leadership has a positive and significant effect on both work motivation and OCB, while exerting a negative and significant effect on organizational misbehavior. Furthermore, work motivation is confirmed to mediate the relationship between humble leadership and the two behavioral outcomes. The findings suggest important managerial implications: organizations should strengthen humble and participatory leadership practices, particularly in acknowledging employees’ small contributions, implement effective work monitoring systems, and foster a culture of voluntary engagement. These strategies are essential for reducing misbehavior and enhancing organizational effectiveness.
Literature Review on Turnover Intention and Employee Characteristics in Startup Companies Alyura, Dila Fina; Setiyowati, Ninik
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.v8i3.8685

Abstract

Turnover intention refers to an employee's tendency or desire to quit or change jobs voluntarily without coercion. Many startups struggle to retain employees long-term, primarily due to the often demanding nature of their work, the uncertainty surrounding the company's direction, and a lack of career clarity. This study employed a systematic literature review, an approach to identifying, reviewing, interpreting, and evaluating all relevant research on the topic under study. This involves defining appropriate research questions and systematically reviewing and identifying journals based on predetermined steps. The results indicate that companies need an integrated approach to addressing turnover intention, particularly among millennial employees. Identifying factors such as compensation, incivility, work quality, mental health, and reward systems, as well as how employee characteristics influence responses to these factors, is an important initial step. It can be concluded that several factors significantly influence employee turnover intention, including workplace incivility, compensation, quality of work life, mental health, and the company's reward system. Each of these factors is interrelated and can strengthen or weaken an employee's desire to remain with the company.
Determinants of Value Perception on Purchase Decisions for Laboratory Instrumentation Products in the COVID-19 Pandemic Era Atsiriani, Santi; Limakrisna, Nandan; Pranowo, Agus Setyo
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.v8i3.8758

Abstract

The purpose of this study is to determine the influence of digital communication and after-sales service on purchasing decisions, with perceived value as an intervening variable. The data in this study were obtained from 166 respondents who use moisture analyzer instruments, with the respondents coming from Quality Control, Quality Assurance, and Research and Development departments. Data analysis in this study used SPSS 26.0. The results of the study indicate that digital communication and after-sales service significantly influence perceived value. However, neither has a direct impact on purchase decisions. Perceived value does not mediate the influence of digital communication, but it does mediate the influence of after-sales service on purchase decisions. After-sales service plays a crucial role in improving purchasing decisions thru value perception in the B2B sector, especially during the pandemic. This research can provide practical input for the development of marketing strategies in the laboratory instrument industry in Indonesia.
PENGARUH FREE CASH FLOW, KEPEMILIKAN INSTITUSIONAL, DAN UKURAN DEWAN TERHADAP MANAJEMEN LABA (Studi Kasus pada Perusahaan Sektor Keuangan yang terdaftar di Bursa Efek Indonesia Periode 2020-2024) Az Zahra, Cut Syahidathain Meutia; Aminah, Wiwin
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.v8i3.8780

Abstract

This study aims to analyze the effect of free cash flow, institutional ownership, and board size on earnings management in financial sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. Earnings management is measured using the Modified Jones Model as a proxy for discretionary accruals. This research employs a quantitative method with purposive sampling and multiple linear regression analysis as the analytical tool. The results are expected to show that free cash flow, institutional ownership, and board size significantly affect earnings management both partially and simultaneously. These findings contribute to the academic literature and stakeholders in improving corporate governance quality in the financial sector.
Bridging Intention and Behavior: Insights into Coworking Space Adoption in Urban Indonesia Dewi, Cynthia Sari; Febriyantoro, Mohamad Trio; Septarina, Sri Wahyuning; Putri, Apriliana
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.v8i3.8834

Abstract

This study investigates the factors influencing coworking space users’ behavior through the lens of the Unified Theory of Acceptance and Use of Technology (UTAUT). It integrates four key constructs Performance Expectancy, Facilitating Conditions, Price Value, and Habit to evaluate their effects on Intention to Use and Use Behavior. Employing a quantitative approach, data were collected from 212 respondents in urban coworking spaces across the Jabodetabek area and analyzed using Structural Equation Modeling (SEM). The results reveal that Performance Expectancy, Facilitating Conditions, and Habit significantly influence both Intention to Use and actual Use Behavior, whereas Price Value does not have a significant effect on intention. Users tend to favor coworking spaces for their conducive work environments and comprehensive facilities, including high-speed Wi-Fi, meeting rooms, and ergonomic workstations. However, the relatively high cost of long-term use remains a major challenge. The findings underscore the critical roles of Facilitating Conditions and Habit as primary determinants of user behavior, offering practical insights for enhancing coworking space services. Moreover, this research contributes to the development of user-centered digital platforms that improve satisfaction and adoption rates. By addressing these behavioral factors, coworking space providers can elevate service quality, better align with user preferences, and strengthen competitiveness in an increasingly dynamic work environment.
Rahn as a Financing Bridge for Business Incubator Tenants: A Case Study on Graduation to Micro and KUR Financing at BSI Ciledug Kusuma, Teza; Fatwa, Nur; Huda, Nurul
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 9 No 1: Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Business incubator tenants often face limited access to productive financing due to the absence of formal financial records. Under such conditions, Rahn functions as an entry-level liquidity instrument that provides rapid gold-backed funding in compliance with Sharia principles. Nevertheless, the mechanism through which Rahn facilitates graduation to productive schemes such as Micro and KUR financing remains underexplored. This study aims to analyze the role of Rahn in building payment discipline and transaction history, identify key graduation gates, and design a condition-based graduation model grounded in product-contract fit and Sharia governance. A qualitative case study was conducted at BSI Ciledug using semi-structured interviews with branch officials and document analysis of official product guidelines and digital financing manuals. Data were analyzed through thematic coding and source triangulation to ensure validity and analytical rigor. The findings reveal that the graduation process from Rahn to productive financing is condition-based, determined by document completeness, post-Rahn account activity, and branch-level verification. Digital platforms accelerate verification accuracy and transparency, yet human oversight remains essential to uphold Sharia compliance and risk control. The study proposes an audit-ready graduation model that strengthens Sharia financial inclusion and supports the scalability of MSME financing pathways.

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