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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 2,324 Documents
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State and Regional Financial Development Planning Mechanism Darwin H. L Tobing; Zubakhrum Tjenreng
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.v8i3.8603

Abstract

This study examines the mechanism of national and regional financial development planning within Indonesia’s decentralized governance system. Employing a qualitative approach, the analysis is grounded in the concept of development planning as a structured and anticipatory process, public policy as a deliberate governmental intervention, and fiscal theory as institutionalized rights and obligations. The findings reveal suboptimal integration of planning and budgeting frameworks—RPJMN, RPJMD, RKP, and RKPD—resulting in fragmented policy execution and fiscal inefficiencies. Implementation challenges include limited technocratic capacity in regional planning bodies (Bappeda), politicization of development priorities, and weak deliberative effectiveness of Musrenbang forums. Digital systems such as SIPD and KRISNA remain underutilized due to technical and human resource constraints. To address these gaps, the study advocates for performance- and data-based planning reforms, fiscal alignment between central and local governments, and institutional strengthening toward adaptive and accountable governance. The study highlights the imperative for coherent policy and fiscal instruments to realize inclusive, competitive, and results-oriented national development aligned with the Vision of Golden Indonesia 2045.
Performance of the Supplementary Feeding Program in the Prevention and Management of Stunting in East Medan Sub-District Ichwani Rezeki Nasution; Audia Junita; Yanhar Jamaluddin
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 9 No 1 (2026): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

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Abstract

Stunting is a chronic nutritional problem that inhibits children's physical growth and cognitive development, especially in the first 1,000 days of life. This condition has a long-term impact on the quality of human resources and future productivity. This study aims to analyze the performance of the East Medan Sub-district Government in implementing the Supplementary Feeding Program (PMT) as a specific intervention for stunting prevention and handling. The research method used is descriptive qualitative with data collection techniques through observation, in-depth interviews, and documentation studies. The results showed that the prevalence of stunting in Medan Timur Sub-district decreased from 15.04% in 2022 to 11.29% in 2024. However, there was a decrease in the number of PMT beneficiaries from 528 people in 2022 to 460 people in 2024, indicating challenges in program planning and distribution. Performance analysis based on Dwiyanto's (2008) five indicators shows that program productivity and accountability are good, but service quality, responsiveness, and efficiency still require improvement.
Implementation of Government Accounting Policies for the Preparation of Financial Statements in the Indonesian Army Muharram Belle; M. Baharudin Zubakhrum Tjenreng
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.v8i3.8636

Abstract

This study aims to analyze the implementation of government accounting policies based on the accrual-based Government Accounting Standards in the preparation of financial statements within the Indonesian Army. The research employs a descriptive qualitative approach through in-depth interviews, document analysis, and limited observations. The findings indicate that the implementation of government accounting policies has been formally carried out through the application of the Institutional-Level Financial Application System. However, the implementation still faces several challenges, including limited human resources with an adequate understanding of accrual-based accounting concepts, technical issues within the system, and a lack of coordination among work units involved in preparing financial statements. Furthermore, the review function conducted by the Internal Government Supervisory Apparatus of the Indonesian Army has not fully addressed the substantive aspects of accounting. These findings are consistent with the policy implementation theories of Mazmanian & Sabatier and Van Meter & Van Horn. This study recommends enhancing human resource competencies, optimizing the use of financial systems, and strengthening the role of the Internal Government Supervisory Apparatus to improve the quality of financial statements, ensuring greater transparency and accountability.
The Effect of Work Environment and Occupational Health and Safety on Employee Performance by Mediation of Job Satisfaction in Technical Service Officers PT PLN (Persero) UP3 Samarinda Hendra Irawan; Asyhari Asyhari
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.v8i3.8646

Abstract

This study aims to examine the influence of the work environment and occupational health and safety (OHS) on employee performance, with job satisfaction acting as a mediating variable among technical service personnel at PT PLN (Persero) UP3 Samarinda. The research background stems from the critical importance of creating a conducive work environment and implementing an optimal OHS system to improve human resource performance in the electricity sector, which is classified as a high-risk industry. A well-structured work environment fosters comfort and motivation among employees, while effective OHS implementation reduces the likelihood of workplace accidents and enhances the sense of security, ultimately driving productivity. The research adopts a quantitative approach with a causal design. Data were collected through a Likert-scale questionnaire administered to 237 respondents and analyzed using the Partial Least Squares Structural Equation Modeling (PLS-SEM) method to examine the relationships between variables comprehensively. The results demonstrate that both the work environment and OHS have a significant and positive effect on job satisfaction. Furthermore, job satisfaction significantly influences employee performance and serves as a mediating factor in the relationship between the work environment, OHS, and performance outcomes. These findings indicate that employees who perceive a safe and supportive work environment tend to show higher satisfaction levels, which translates into better performance. The study concludes that enhancing work environment quality and implementing effective safety programs have both direct and indirect positive impacts on employee performance through job satisfaction. Managerial implications include upgrading workplace facilities and infrastructure, optimizing safety training programs, and strengthening job satisfaction through structured reward systems and clear career development plans. This aligns with modern human resource management practices that emphasize employee well-being as a foundation for sustainable productivity.
Do Spiritual Values Matter? Examining the Role of Mobile Banking Features and User Experience in Driving Customer Satisfaction and Loyalty Happy Adi Nugroho; Anies Lastiati
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 9 No 1 (2026): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

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Abstract

This study investigates the impact of mobile banking features and user experience on customer loyalty in Islamic banking, with customer satisfaction as a moderating factor and spiritual value as a moderator. A quantitative approach was applied by surveying 196 Islamic bank customers in Jabodetabek, and the data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS). The results reveal that both mobile banking features and user experience significantly enhance customer satisfaction and loyalty. Customer satisfaction also mediates the relationship between service quality and loyalty. However, spiritual value does not significantly moderate the relationship between mobile banking features or user experience and satisfaction, suggesting that customer evaluations are more influenced by functional and technical aspects than spiritual factors. These findings contribute to Islamic digital banking literature and highlight the need for banks to prioritize innovation, system reliability, and user-friendly design while maintaining Sharia compliance as a minimum standard.
The Impact of Brand Image and Promotion Programs on Customer Loyalty with Customer Satisfaction as a Mediator: A Study of Livin’ by Mandiri Users Dian Cahyadi; Anies Lastiati Lastiati
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 9 No 1 (2026): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

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Abstract

The rapid growth of mobile payment services in Indonesia has intensified competition, driven by technological advancements and the growing presence of from both banking and non-banking payment service providers. This study analyzes the effect of brand image and promotion programs on customer loyalty, with customer satisfaction as a mediating variable, focusing on users of the Livin’ by Mandiri application in the Greater Jakarta (Jabodetabek) area. The research employed a quantitative approach using Partial Least Squares Structural Equation Modelling (PLS-SEM) for data analysis. The results show that brand image increases customer satisfaction but does not directly impacts customer loyalty. In contrast, promotion programs significantly affect both customer satisfaction and loyalty. Furthermore, customer satisfaction is found effectively mediate the relationship between brand image and promotion programs on customer loyalty. These results emphisize the strategic importance of strengthening brand image and desining effective promotional strategies to enhance customer satisfaction, which ultimately leads to sustained loyalty among payment users.
The 'Check Out' Impulse: Unveiling the Role Of Cognitive Assimilation and Arousal in the Influence of Streamers on Impulse Buying Intentions on TikTok Live Kadek Krisma Adijaya; Ni Putu Nina Eka Lestari
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.v8i3.8663

Abstract

This study aims to analyze the influence of streamer interaction (SI) and streamer attractiveness (SA) on impulsive buying intention (IPI) by considering the mediating roles of cognitive assimilation (CA) and emotional arousal (AR) in the context of TikTok live streaming. The results of data analysis and hypothesis testing reveal that SI and SA have a positive and significant effect on IPI, CA, and AR. Furthermore, CA and AR are found to significantly influence IPI, with AR being the most dominant factor driving impulsive buying intention. The study also shows that CA and AR serve as significant mediators in the relationship between SI, SA, and IPI. These findings confirm that interaction quality, personal attractiveness, and emotional stimulation from streamers play an essential role in shaping the shopping experience that drives spontaneous purchasing decisions on live streaming platforms.
The Effect of ESG on Capital Structure and Liquidity with Company Size as a Moderating Variable in Energy Companies in Indonesia from 2021 to 2024 Cindy Febriani
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.v9i1.8680

Abstract

The implementation of Environmental, Social, and Governance (ESG) is increasingly becoming a critical concern for energy companies in Indonesia due to demands for sustainability and social legitimacy from various stakeholders. ESG implementation is expected to impact a company's capital structure and liquidity, given the need for external funding to support costly sustainability programs. Furthermore, company size has the potential to moderate the relationship between ESG and capital structure and liquidity, as large companies have higher funding capacity and public exposure than smaller companies. This study employed quantitative methods with secondary data in the form of annual reports of energy companies downloaded from the official website of the Indonesia Stock Exchange. Based on established criteria, 18 energy companies were selected as research samples. The collected data were then analyzed using the classical assumption test, Moderated Regression Analysis (MRA), coefficient of determination (R²), simultaneous significance test (F test), and partial significance test (t test) to determine the influence of independent, moderating, and dependent variables. The results showed that ESG has a positive effect on DER and cash ratio, where its implementation encourages companies to utilize external debt for sustainability activities while strengthening social legitimacy and creditor trust. Firm size has been shown to moderate this relationship, as larger firms have greater funding capacity and exposure, enabling them to manage leverage and liquidity more optimally. This finding is consistent with agency, stakeholder, and legitimacy theories, which emphasize the importance of transparency, accountability, and stakeholder relationships in supporting a company's financial performance.
Leveraging Post-Mining Assets for Renewable Energy: A Retscreen Techno-Economic and Carbon Credit Analysis of PT Bukit Asam's Solar PV Project Rahmaana, Harindiarto; Hakam, Dzikri Firmansyah
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.v8i3.8682

Abstract

The increasing global demand for clean energy and decarbonization is driving coal-dependent companies to transform their business strategies. PT Bukit Asam Tbk (PTBA), a major coal-mining enterprise in Indonesia, is pursuing renewable energy projects that support the country’s energy transition agenda. This research examines the economic feasibility of establishing a large-scale photovoltaic (PV) power plant on PTBA’s reclaimed mining land in Muara Enim, South Sumatra. Using a quantitative approach, the study applies RETScreen Expert to model technical performance, assess financial outcomes, and estimate reductions in greenhouse gas (GHG) emissions. Project feasibility is measured through Net Present Value (NPV), Internal Rate of Return (IRR), Levelized Cost of Electricity (LCOE), Payback Period (PBP), cost–benefit analysis, and potential carbon credits from GHG mitigation. Data on climate conditions, financial parameters, and technical inputs were collected from literature, secondary datasets, and regulatory sources. Results show that the project is financially sound across different scenarios: in the baseline case, it achieves an NPV of USD 604,946, a pre-tax equity IRR of 14%, a payback period of 8.1 years, and a Benefit–Cost Ratio (BCR) of 1.3; in the optimal case, with carbon credits included, the project reaches an NPV of USD 6,104,817, a pre-tax equity IRR of 43%, a 5-year payback, and a BCR of 3.5. RETScreen demonstrates strong capability in scenario modeling, identifying critical design factors, and assessing project suitability for implementation.
Digital Transformation and Green Credit: Strategic Implications for Bank Profitability Grecia Alvionita Simanjorang; Febria Nalurita; Farah Margaretha Leon
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 9 No 1 (2026): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

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Abstract

This study seeks to examine the impact of non-performing loans, the loan-to-deposit ratio, green credit, and digitalisation on the profitability of Indonesia's banking system, while considering bank size and bank age as control factors. This research is distinctive due to its incorporation of green credit and digitalisation in response to the increasing significance of sustainability and technical advancement in the financial sector. This study utilises secondary data obtained from the annual reports of banking firms listed on the Indonesia Stock Exchange (IDX) for the years 2019 to 2024. The sample was chosen by a purposive sampling technique. The investigation utilised imbalanced panel data regression with a fixed effects model, leveraging EViews 9 software. The findings demonstrate that non-performing loans adversely and significantly impact profitability, while the loan-to-deposit ratio positively and significantly influences profitability. Additionally, green credit exerts a positive and significant effect on profitability, and both bank size and bank age as control variables significantly affect profitability. In contrast, digitalisation exerts no substantial influence on profitability. The findings underscore the necessity for banks to adeptly manage credit risk and optimise digital transformation to improve financial performance, alongside the vital role of government in fostering and developing green credit programs.

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