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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 2,568 Documents
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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.
The Decision to Buy Vegan Food is Influenced by Green Marketing, Social Media Marketing, Healthy Lifestyle, and Brand Image Ayumi, Made Santhi; Darma, Gede Sri
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.v8i3.5924

Abstract

The development of the culinary business has increased rapidly in various countries, especially after the Covid-19 pandemic in March 2020 significantly changed people's lifestyles. Lifestyles are now more focused on health to prevent various diseases, with special attention to diet and healthy food consumption. Heart disease is one of the highest causes of death in Indonesia, with many making efforts to change their lifestyle to a healthier one, such as adopting a vegan diet. Veganism, which excludes the consumption of meat and other animal products, is becoming popular due to the various health benefits associated with it, such as reducing the risk of obesity and high cholesterol. Nonetheless, there is a global trend where people tend to choose preferred foods over healthy ones, such as increasing meat consumption without enough fiber from vegetables and fruits, which is potentially harmful to health. Excessive meat consumption is also associated with the risk of diseases such as diabetes and heart disease. This think about points to decide the impact of green promoting, sound way of life, social media showcasing, brand picture, and buy choice on vegetarian nourishment in Indonesia. The populace comprised of all Indonesian citizens over 17 a long time ancient who have devoured vegetarian nourishment. The test estimate comprised 190 respondents. The information investigation demonstrate utilized was Auxiliary Condition Show (SEM) with SmartPLS 4. Based on the comes about of information preparing utilizing SmartPLS 4, it can be concluded that there's a noteworthy and positive impact of brand picture on buy choice, green showcasing on brand picture, sound way of life on brand picture, solid way of life on buy choice, and social media showcasing on buy choice. Be that as it may, green showcasing on buy choice and social media showcasing on buy choice have a critical negative impact. It is known that the impact of brand picture on buy choice is the biggest in terms of impact estimate and centrality in this ponder.
The Impact of Service Innovation, Total Quality Management, and Technology Adoption on Competitiveness and Its Effects on the Performance of Third-Level Military Health Center Hospitals Yuliaty, Farida; Kosasih, Kosasih; Rosady, Faisal; Erlambang, Rio Yoga; Amin, Hayat
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.v8i3.7099

Abstract

This study aims to examine the influence of service innovation, total quality management (TQM), and technology adoption on competitiveness and their subsequent impact on the performance of third-level military health center hospitals. A quantitative research approach was employed, using a survey method to collect data from hospital leaders and staff members. The data were analyzed using Structural Equation Modeling (SEM) to test the relationships among variables. The results indicate that service innovation, TQM, and technology adoption significantly enhance hospital competitiveness. Furthermore, competitiveness was found to mediate the relationship between these strategic factors and hospital performance. The findings highlight the strategic importance of fostering innovation, quality management, and technological integration to improve operational efficiency and service quality in military hospital settings.
Evaluation of the Cost and Benefits of Halal Certificates for Manufacturing MSMEs: A Literature Study Rochmatullah, Mahameru Rosy; Aji, Nur Prasetyo; Tulaila, Rohmah; Asyiqin, Zainal
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

Abstract

Awareness of the importance of halal in a product, not only in the raw materials and production process, but also in the underlying financial aspects of the product. This research is about changes in the cost structure experienced by producers before and after obtaining halal certificates, as well as identifying the factors that affect it.this research is based on the literature Review approach, by analyzing previous research data and data obtained from BPJPH. The results of the study show that halal certificates are able to significantly change the company's cost structure, including preparation, implementation, and maintenance costs. Factors influencing such changes in the cost structure include the scale of operations, product complexity, internal readiness, state regulations, and market competition. This research provides insights for producers and stakeholders in understanding the economic implications of halal certification.
Analysis of the Influence of Marketing Mix 4P on Purchase and Repurchase Decisions Using SEM Tools (Case Study on Nugget Fiesta Consumers in Surabaya) Caesarika, Mechtildis Vanessa; Safirin, Mochamad Tutuk
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.v8i3.7225

Abstract

Competition ina thea instant food industry, especially processed products such as nuggets, is increasing along with the public's need for practical food. One of the nugget brands, Fiesta, experienced a decline in ranking in the Top Brand Index from 2022-2024, so an evaluation is needed through thea 4P marketinga mixa approach, namely product, price, place, and promotion. The method used is quantitative with data collection through questionnaires from 130 respondents in Surabaya and analyzed using Structural Equation Modeling (SEM)-AMOS. The results show that the product, price and promotion hasa aa significanta effecta ona purchasinga decisions, place do not havea aa significanta effecta ona purchasinga decisions, product and price has a significant effect on repeat purchases, place anda promotion do not havea a significant effecta ona repeat purchases, anda purchasinga decisionsa havea aa significanta effect ona repeat purchases.
Influence of Store Atmosphere and Sales Promotion on Impulse Buying through Positive Emotion as an Intervening Variable (Study on Charles & Keith Tunjungan) Wulandari, Elfitra Widia; Andarini, Sonja
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.v8i3.7255

Abstract

The retail industry in Indonesia has achieved success by maintaining the best quality for consumers. Using positive emotion as an intervening variable, this study attempts to ascertain and examine how sales promotions and store atmosphere affect impulsive purchases made by customers of the Charles & Keith Tunjungan Plaza store. Given that the data collected for this kind of research is numerical, a quantitative method is used. Customers who have bought Charles and Keith products and who meet the requirements of being at least eighteen years old and residing in Surabaya comprise the demographic that is the subject of this study. 99 respondents participated in the purposive sampling technique used for the sampling process. Numerous methods, including surveys, books, websites, and other literature, are used to gather data. Google Forms were used to distribute questionnaires as part of the data collection strategy. The Partial Least Square approach, which is enabled by SmartPLS 4.0 software, is used in this study's data analysis to examine the relationship between one or more independent variables and the dependent variable. The study's findings show that sales promotions have no effect on impulse buying, store atmosphere has no effect on impulse buying, sales promotion has an impact on impulse buying, sales promotion and store atmosphere have an impact on positive emotion, positive emotion influences impulse buying, and store atmosphere influences impulse buying through positive emotion.
Analysis of Leading Sectors and Their Influence on Labor Absorption in East Java Puspitasari, Devi; Setiawati, Ririt Iriani Sri
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.v9i1.7409

Abstract

Economic development is a process designed to enchance conditions with the objective of increasing income, generating employment opportunities, and improving community welfare. As the second-largest economic center in Indonesia, East Java Province has a substantial population; however, its workforce has not been optimally utilized. This study aims to analyze the leading sectors and their influence on labor absorption, with the intention of leveraging this information to create job opportunities. The methodologies employed in this study include LQ analysis, DLQ, and Shift Share analysis to identify leading sectors. Additionally, Class Typology is utilized to determine the economic classification, while panel data linear regression analysis is applied to assess the impact of leading sectors on labor absorption. The findings of the study indicate that each region possesses distinct economic potential. The results of the panel regression analysis reveal that the leading sector has a significant influence on labor absorption.

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