cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
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
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
 229   230   231   232   233 
The Effect of Profitability, Leverage, and Company Size on Tax Aggressiveness Fachruddin, Muhammad; Mulia, Teodora Winda
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.v9i1.9215

Abstract

The aim of this study was to examine the impact of earnings capability, capital structure, and company scale on tax aggressiveness within healthcare sub-sector firms registered on the Indonesia Stock Exchange (IDX) throughout the 2018–2024 timeframe. This investigation applied a numerical research design utilizing secondary information sourced from the corporations’ yearly financial statements. The sampling method adopted was purposive selection, producing 84 firm-year data points that satisfied the established requirements. Data evaluation employed panel regression analysis accompanied by a set of classical assumption examinations, including distribution normality, variable collinearity, variance inconsistency, and serial correlation checks, to guarantee the dependability and accuracy of the model. The findings indicated that earnings capability, capital structure, and company scale collectively exerted a positive and significant influence on tax aggressiveness, indicating that firms with higher profitability, greater leverage, and larger size tend to engage more in tax management strategies to minimize tax obligations. However, when tested partially, each variable demonstrated only a modest individual effect, suggesting that tax aggression behavior is influenced by a combination of financial and structural characteristics rather than a single factor. The outcomes of this research deliver perspectives for regulators and business executives to more comprehensively grasp the factors shaping fiscal conduct and to encourage more transparent and responsible tax compliance practices in the healthcare industry.
Analysis of Additional Time Costs Construction of the Religious Court Office Building of Trenggalek Regency, East Java Widyaningsari, Nidya; Tjendani, Hanie Teki; Sajiyo, Sajiyo
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.v9i1.9274

Abstract

This study discusses several ways to accelerate the building construction process. The study used two methods, namely crashing and overlapping. The crashing method involves adding overtime hours and labor to shorten the project duration. Meanwhile, overlapping is rearranging the relationship between tasks so that they can be done simultaneously without reducing the initial time, thus accelerating completion at a relatively comparable cost. The analysis results show that both methods are effective in accelerating projects, with the overlapping method requiring less cost and providing greater time reductions. The choice of the best method depends on budget constraints and the project's completion time requirements. Thus, this acceleration strategy can help project management in achieving time targets at an optimal cost.
Development of Government Accounting Modules to Improve Student Competence: A Conceptual Study Saleh, Fadli Moh.; Furqan, Andi Chairil; Masdar, Rahma; Usman, Rudy; Betty, Betty
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.v9i1.9446

Abstract

The development of government accounting learning modules is an urgent need to improve the quality of higher education, especially in accounting study programs in Indonesia. Structured, systematic, and real-practice-based learning modules are expected to be able to bridge the gap between the theory and implementation of government accounting. This article aims to conceptually analyze the urgency of developing government accounting learning modules, with an emphasis on needs evaluation, conceptual design, and technology-based implementation strategies. The research method used is quantitative - qualitative through literature review and evaluative analysis of previous research. The results of the analysis show that there are three main aspects that must be considered: (1) the integration of theory and practice through case studies and simulations, (2) the use of active learning methods to increase student involvement, and (3) the use of digital technology to expand access and flexibility of learning. This article provides a theoretical contribution in the form of a conceptual framework for the development of government accounting modules, while offering practical implications for lecturers and higher education institutions in improving learning effectiveness. The implications of this research are not only relevant for improving the quality of accounting graduates, but also support the achievement of transparent and accountable public financial governance in Indonesia.
Analysis of Critical Factors Influencing Project Performance in Construction Projects at CV Adhi Citra Haryo Seto Seto, Adhimas Kunto Haryo; Anwar, Muhadjir; Waluyo, Minto
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.v8i3.9810

Abstract

Construction projects often face challenges in meeting cost, time, and quality targets. This study aims to analyze: the effect of top management support as a critical factor on project performance, the effect of project team competence as a critical factor on project performance, the effect of green project practices as a critical factor on project performance, and the mediating role of project management effectiveness in these relationships. The research was conducted at CV Adhi Citra Haryo Seto, which managed seven projects during 2023–2025, involving 103 project personnel as respondents. Data were collected using questionnaires and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) in SmartPLS 4. The findings indicate that project performance at CV Adhi Citra Haryo Seto improves when top management provides consistent support, project teams demonstrate adequate competencies, and green project practices are effectively implemented. These three factors are reinforced through project management effectiveness, where well-prepared planning, structured coordination, and responsive control serve as the bridge that translates leadership support, team capabilities, and green project practices into tangible achievements in cost, time, quality, and project sustainability.

Page 233 of 233 | Total Record : 2324

 229   230   231   232   233 

Filter by Year

2018 2026


Reset
Filter By Issues
All Issue Vol 9 No 1 (2026): Sharia Economics Vol 8 No 3 (2025): Sharia Economics Vol 8 No 2 (2025): Sharia Economics Vol 8 No 1 (2025): Sharia Economics Vol 7 No 3 (2024): Sharia Economics Vol 7 No 2 (2024): Sharia Economics Vol 7 No 1 (2024): Sharia Economics Vol 6 No 3 (2023): Sharia Economic: November, 2023 Vol 6 No 2 (2023): Sharia Economic: July, 2023 Vol 6 No 1 (2023): Sharia Economic: January, 2023 Vol 6 No 3 (2023): Sharia Economics Vol 6 No 2 (2023): Sharia Economics Vol 6 No 1 (2023): Sharia Economics Vol 5 No 2 (2022): Sharia Economic: July, 2022 Vol 5 No 1 (2022): Sharia Economic: January, 2022 Vol 5 No 2 (2022): Sharia Economics Vol 5 No 1 (2022): Sharia Economics Vol 4 No 1 (2021): Sharia Economic: July, 2021 Vol 3 No 2 (2021): Sharia Economic: January, 2021 Vol 4 No 1 (2021): Sharia Economics Vol 3 No 2 (2021): Sharia Economics Vol 3 No 1 (2020): Sharia Economic: July, 2020 Vol 2 No 2 (2020): Sharia Economic: January, 2020 Vol 3 No 1 (2020): Sharia Economics Vol 2 No 2 (2020): Sharia Economics Vol 2 No 1 (2019): Sharia Economic: July, 2019 Vol 1 No 2 (2019): Sharia Economic: January, 2019 Vol 2 No 1 (2019): Sharia Economics Vol 1 No 2 (2019): Sharia Economics Vol 1 No 1 (2018): Ekonomi Islam: July, 2018 Vol 1 No 1 (2018): Sharia Economics More Issue