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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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Human Resource Management (HRM) Ediarman Ediarman; Sri Langgeng Ratnasari; Ervin Nora Susanti
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.v9i1.8997

Abstract

This study aims to analyze the influence of understanding and implementing human resource management (HRM) on individual performance effectiveness. The research approach used is quantitative descriptive-verification with data collection through a Likert-scale questionnaire. Data analysis was conducted using Partial Least Squares-Structural Equation Modeling (SEM-PLS) to test the relationship between latent variables. The results show that HRM understanding has a positive and significant effect on HRM implementation, and HRM implementation has a significant effect on individual performance effectiveness. In addition, HRM understanding has an indirect effect on performance effectiveness through HRM implementation as a mediating variable. These findings emphasize the importance of increasing individual literacy and competence in understanding HRM principles to improve performance sustainably. This study provides theoretical contributions to the development of a competency-based HRM performance model and offers practical implications for organizations to strengthen training and integrated HRM management systems
The Influence of Employee Performance and Budget Management on the Quality of Financial Reports with the Implementation of Internal Control as a Moderating Variable at Mulawarman University Apriati Uleh; Set Asmapane; Ledy Setiawati
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.v8i3.8999

Abstract

The quality of financial reporting at Universitas Mulawarman is influenced by various factors, including employee performance and budget management, which often face challenges such as recording errors and budget discrepancies. This study aims to analyze the influence of employee performance and budget management on the quality of financial reporting, with internal control implementation as a moderating variable. Using a quantitative approach, data were collected through questionnaires from 71 respondents involved in the university’s financial management and analyzed using Structural Equation Modeling-Partial Least Squares (SEM-PLS). The results indicate that employee performance and budget management have a positive and significant impact on the quality of financial reporting. However, internal control implementation does not significantly moderate the relationship between employee performance and budget management with financial reporting quality, suggesting that the direct effects of these factors are sufficiently strong. The study’s implications recommend that the university enhance technical training for employees, strengthen budget planning, and refine internal control procedures to support accountability and transparency in financial reporting.
The Influence of Management Information System Effectiveness and Users’ Technical Competence on Individual Performance at PT Pindad Enjinering Indonesia (PT PEI) Vira Putri Febriyani; Listri Herlina; Wendi Yuliawan
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.v9i1.9008

Abstract

This study examines the influence of Management Information System (MIS) effectiveness and users’ technical competence on individual performance among employees of PT Pindad Enjiniring Indonesia (PT PEI). The company aims to enhance employee performance through the optimization of an integrated management information system and the development of users’ technical capabilities. The research employs a verificative method using a total population survey approach (n = 32), with data collected through a Likert-scale questionnaire. Data analysis was carried out using multiple linear regression, supported by validity, reliability, classical assumption tests, t-test, F-test, and the coefficient of determination (R²). The results reveal that MIS effectiveness significantly influences individual performance by 34.16%, users’ technical competence contributes 38.94%, and both variables simultaneously affect individual performance by 73.1%, while the remaining 26.9% is attributed to other factors not examined in this study. These findings highlight that enhancing MIS effectiveness and users’ technical competence plays a vital role in improving individual employee performance within the manufacturing industry context.
The Transformation of Organizational Culture in Promoting the Adoption of Sustainable Digital Practices in Smes: A Systematic Literature Review and Meta-Analysis Muhammad Mudjib Musta’in; Achmad Muzajjad
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.v8i3.9009

Abstract

This study aims to explore the impact of organizational culture on the adoption of sustainable digital practices in small and medium sized enterprises (SMEs) and to compare these practices with traditional sustainability approaches. Using a systematic literature review (SLR) and meta-analysis approach, this research identifies and synthesizes findings from various relevant studies, providing an in-depth understanding of the relationship between organizational culture and digital transformation. The findings indicate that an organizational culture that supports innovation and collaboration plays a crucial role in enhancing SMEs’ ability to adopt digital technologies, which in turn improves their sustainability and competitiveness in the market. The practical implications of this study include recommendations for SMEs to develop an adaptive and responsive organizational culture toward technological changes. This can be achieved through employee training, digital skill development, and the creation of a work environment that fosters participation and creativity. The study highlights the importance of integrating cultural and technological aspects within digital transformation strategies, which can strengthen SMEs’ positioning in facing global challenges. This research provides an original contribution by addressing the gap in the literature regarding the relationship between organizational culture and sustainable digital practices, particularly in the context of SMEs. Thus, it not only enhances academic understanding but also offers practical guidance for business practitioners to optimize their digital transformation efforts.
The Influence of Profitability on Firm Value with ESG Disclosure as a Moderating Variable Ardhea Kirana Putri Riwanda; Neni Maryani
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.v9i1.9012

Abstract

This study investigates how a company’s profitability influences its firm value, while considering Environmental, Social, and Governance (ESG) disclosure as a moderating factor. Previous studies show inconsistent results regarding the profitability–firm value relationship, and limited research has explored the moderating role of ESG disclosure in the Indonesian context. Therefore, this study aims to examine whether profitability affects firm value and whether ESG disclosure strengthens this relationship. The research focuses on firms listed on the Indonesia Stock Exchange (IDX) during 2018–2024. Using a quantitative causal design, secondary data were collected from annual and sustainability reports of 273 data and analyzed using Moderated Regression Analysis (MRA). The findings indicate that higher profitability significantly enhances firm value, suggesting that financially strong firms are more attractive to investors. Moreover, ESG disclosure strengthens this relationship, implying that transparent and responsible sustainability reporting increases investor confidence and market valuation. These results support signaling theory, which posits that profitability and ESG disclosure act as credible signals of firm quality to the market. Overall, the study highlights the strategic importance of integrating financial and sustainability performance to create long-term corporate value.
The Role of Audit Opinion in Enhancing the Influence of Local Revenue and Capital Expenditure on the Financial Performance of Local Governments in Indonesia Ira Teja Sukma; Raden Budi Hendaris
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.v9i1.9013

Abstract

This study examines the moderating role of audit opinion in strengthening the influence of Local Own-Source Revenue (PAD) and capital expenditure on the financial performance of local governments in Indonesia. Using secondary data from 508 regencies and cities over the 2019–2023 period, the research makes use of Moderated Regression Analysis (MRA) not just as a statistical tool, but as a way to uncover how one variable can bend, boost, or blur the effect of another.The data flows in from two solid sources: the Directorate General of Fiscal Balance and the Audit Board of the Republic of Indonesia. In essence, it’s like connecting two streams of credible insight to see how they dance together numbers turning into patterns, and patterns unfolding into meaning. The results reveal that PAD has a positive and significant effect on local financial performance, indicating that higher local revenues improve fiscal independence and efficiency in regional financial management. In contrast, capital expenditure does not significantly influence financial performance, suggesting that increased investment in assets has not been optimally managed to produce productive outcomes. Furthermore, audit opinion strengthens the relationship between PAD and financial performance, but not between capital expenditure and financial performance. This implies that sound financial governance and compliance, reflected in favorable audit opinions, enhance the effectiveness of local revenue management. The findings emphasize the strategic role of accountability and transparency in promoting sustainable regional fiscal performance.
Integrating Sharia Accounting and Green Finance to Strengthen Environmental Governance: A Triple Bottom Line Approach Mareta Putri; Inten Meutia; Shelly Febriana Kartasari
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.v9i1.9014

Abstract

This study explores the integration of Sharia accounting and green finance as a strategic framework to strengthen environmental governance through the Triple Bottom Line (TBL) approach People, Planet, and Profit. Using an exploratory and conceptual analysis method, this research examines how Islamic accounting principles emphasizing fairness, transparency, and moral responsibility align with green finance objectives centered on ecological and social sustainability. The findings reveal that Sharia-based financial instruments, such as green sukuk, play a crucial role in financing environmentally friendly projects without violating Islamic law. The integration enhances accountability, supports the achievement of Sustainable Development Goals (SDGs), and promotes ethical investment practices. However, implementation challenges remain, including regulatory inconsistency, limited stakeholder awareness, and the lack of standardized frameworks. The study recommends strengthening policy frameworks, improving green finance literacy, and fostering cross-sector collaboration. Overall, the synergy between Sharia accounting and green finance offers a holistic and ethical foundation for achieving sustainable economic, social, and environmental development in Indonesia.
The Effect of Soft Skills, Hard Skills, and Self-Efficacy on Work Readiness with Part-Time Work Experience as a Mediation Variable Aura Eri Ratna Mahesti; Jati Waskito
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.v9i1.9015

Abstract

This study examines the effects of soft skills, hard skills, and self-efficacy on work readiness, with part-time work experience as a mediating variable among Generation Z in the Solo Raya region. The conceptual framework is based on Social Cognitive Career Theory (SCCT), which highlights the interaction between personal factors, learning experiences, and career-related outcomes. A quantitative approach was employed using primary data collected through an online questionnaire from Generation Z individuals aged 17–28 who had part-time work experience, selected using purposive sampling. Five constructs were measured on a 5-point Likert scale: soft skills, hard skills, self-efficacy, part-time work experience, and work readiness. Data were analyzed using Structural Equation Modeling (SEM) with the Partial Least Squares (PLS) approach via SmartPLS 4. The results show that soft skills have a positive and significant direct effect on work readiness, while hard skills and self-efficacy do not have a direct influence. However, all three variables significantly affect part-time work experience, which in turn positively influences work readiness. Furthermore, part-time work experience mediates the relationship between hard skills and work readiness, indicating that technical competencies contribute to readiness primarily through experiential learning. These findings reinforce the relevance of SCCT and emphasize the importance of practical work experience in enhancing Generation Z’s work readiness.
The Influence of Leadership Style and Work Motivation on Employee Performance at Mutiara Cikutra Main Clinic Atika Endras Yuspitasari; Muji Rahayu
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.v9i1.9019

Abstract

This study aims to examine the influence of leadership style and work motivation on employee performance. The research population consists of employees of Klinik Utama Mutiara Bandung. A quantitative associative approach was employed to measure the relationships and effects among variables numerically. The sample included 50 respondents, determined using the Slovin formula with a 5 percent margin of error, comprising medical staff, paramedics, and administrative personnel. The research instrument was a questionnaire based on a five-point Likert scale, developed using indicators derived from relevant literature. Data were analyzed with SPSS software through descriptive statistics, validity and reliability testing, and simple linear regression analysis. The results revealed that, partially, leadership style had no significant effect on employee performance, while work motivation showed a positive and significant impact. However, when tested simultaneously, leadership style and work motivation together demonstrated a significant influence on performance. These findings indicate that effective leadership combined with high motivation can enhance employee performance within Klinik Utama Mutiara Bandung.
The Impact of Lean, Green, and Agile Supply Chain Practices on Supply Chain Responsiveness and Its Influence on Green Competitive Advantage: A Quantitative Analysis of Indonesian SMEs Devi Lestari Pramita Putri; Mohammad Amir Furqon; Siti Nikmatus Salamah; Nurul Toyyibah; Syarina Jazilatul Mukarromah
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.v9i1.9032

Abstract

This study aims to examine the influence of Lean Supply Chain Practices (LSCP), Green Supply Chain Practices (GSCP), and Agile Supply Chain Practices (ASCP) on Green Competitive Advantage (GCA) in Small and Medium Enterprises (SMEs) in Bangkalan and Sampang districts, Indonesia. Additionally, the research explores the mediating role of Supply Chain Responsiveness (SCR) in strengthening the relationship between these practices and GCA. A quantitative approach was employed using a structured questionnaire distributed to 499 SME managers in the targeted regions. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with WarpPLS software, testing both direct and indirect relationships among variables. Judgment sampling was applied to select respondents, ensuring relevance to the research context. The findings indicate that LSCP, GSCP, and ASCP significantly enhance Green Competitive Advantage through their direct effects. Furthermore, SCR was found to mediate the relationships between these practices and GCA, demonstrating its critical role in facilitating adaptability and responsiveness to market changes. This study fills a gap in the literature by integrating three supply chain practices (Lean, Green, and Agile) in a single model, emphasizing the role of SCR as a mediating variable, which has been underexplored in the context of SMEs. The study’s findings have practical implications for SMEs, suggesting that integrating these supply chain practices can improve their sustainability and competitiveness. Future research should consider expanding the model to include other mediators or moderating factors, such as digital transformation.

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