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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 2,403 Documents
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Shaping Tax Career Interest Through Self-Efficacy and Competence: The Moderating Role of Job Opportunities for Muslim Tax Volunteers Putri, Ravayna Yulia; Fakhriyyah, Dewi Diah; Sudaryanti, Dwiyani
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.v9i1.8683

Abstract

The taxation sector increasingly demands skilled professionals to support national revenue and economic growth. However, students’ interest in pursuing a tax career remains low due to perceptions of complexity and limited professional exposure. This study aims to examine the influence of Tax Self-Efficacy and Professional Competences on Tax Career Interest, with Job Opportunities as a moderating variable. A quantitative explanatory approach was employed, surveying 126 students participating in the Tax Volunteer Program at the Directorate General of Taxes East Java III Regional Office. Data were collected via online questionnaires and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results reveal that Professional Competences have a positive and significant effect on Tax Career Interest, whereas Tax Self-Efficacy alone does not. Job Opportunities significantly strengthen the relationship between Tax Self-Efficacy and Tax Career Interest but do not moderate the effect of Professional Competences. These findings highlight the dominant role of personal competences in shaping career interest and the importance of integrating experiential learning through tax volunteer programs to enhance students’ motivation and career readiness. The study provides practical implications for educational institutions and tax authorities in designing programs that combine professional training with real-world experience to foster human resource development in the taxation sector.
Comparison of Generation Z Leadership Styles in Makassar and Surabaya: A Contextual Study in the Accounting Profession Reswari, Pingkan Ardha; Habiburrochman, Habiburrochman; Hirman, Akhmad Akram; Supratiwi, Wiwik
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

This study explores the leadership styles of Generation Z professionals in the accounting and finance sector in two major Indonesian cities, Makassar and Surabaya. Using a qualitative approach with thematic analysis, data were collected through semi-structured interviews with ten informants, including accounting staff, tax consultants, and auditors. The findings reveal that Generation Z leaders in both contexts demonstrate democratic, participatory, and situational leadership styles characterized by openness, collaborative decision-making, and the integration of digital technology into workplace practices. Despite cultural differences between Makassar and Surabaya, consistent leadership patterns emerged, particularly in valuing fairness, transparency, and inclusivity in financial reporting and team management. The study contributes to the growing literature on intergenerational leadership by offering insights into how Generation Z’s digital orientation and collaborative values shape organizational practices. Practically, the results highlight the importance of organizations to foster inclusive work environments, leverage technology, and encourage active participation from younger professionals. The research also identifies limitations related to sample scope and cultural depth, suggesting opportunities for broader, cross-sectoral, and cross-cultural studies in the future.
The Influence of TikTok Social Media on Customer Loyalty: Evidence from HMNS Perfume on TikTok Shop Padju, Muhammad Gifari Benevi; Susanti, Ety Dwi
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.v8i3.8723

Abstract

This study aims to analyze the influence of TikTok social media on customer loyalty toward HMNS perfume products through the TikTok Shop feature. Unlike previous studies that predominantly emphasized purchase intention or brand awareness, this research highlights customer loyalty as a strategic outcome of TikTok-based marketing in Indonesia, where social commerce adoption is rapidly expanding. The research employed a quantitative method with an online survey of 120 respondents who had purchased HMNS perfumes via the TikTok Shop. The data were analyzed using simple linear regression, t-test, F-test, and classical assumption tests with the help of SPSS. The results indicate that TikTok social media has a positive and significant effect on customer loyalty (β = 0.791, t = 10.068, p < 0.001; F = 101.357, p < 0.001). Customer loyalty is reflected in repeat purchase behavior, strong brand preference, and willingness to recommend HMNS perfumes to others. The novelty of this study lies in its focus on strengthening loyalty to a local perfume brand in the TikTok Shop ecosystem, a context that remains underexplored in Indonesia. Theoretically, this research expands Oliver’s (1999) loyalty framework within social commerce. Practically, the findings provide managerial insights for local brands to optimize creative content, influencer collaboration, and live shopping strategies to remain competitive in the digital economy, which is aligned with Indonesia’s 2045 Golden Vision.
The Impact of Agribusiness Mudharabah Financing on Community Welfare: Assessing the Moderating Role of Eco-Literacy in the Sustainable Development Goals (SDGs) Normasyhuri, Khavid; Huda, Ahsanal; Alfredo, Harold Kevin
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.v9i1.8739

Abstract

The primary issue identified is the unequal access to mudharabah financing in the agricultural sector, which impedes farmer empowerment. Additionally, sustainable natural resource management is adversely affected by the public's inadequate comprehension of eco-literacy. The objective of this investigation is to investigate the impact of agribusiness mudharabah financing on community welfare, with an emphasis on the role of eco-literacy as a moderating variable in the pursuit of the SDGs. SmartPLS 4.0 software was employed to analyse data using a quantitative approach. Purposive sampling was employed to gather primary data, which was subsequently analysed using a Likert scale with a total of 350 respondents. The study's results suggest that mudharabah financing has a beneficial effect on community welfare, and this relationship is further bolstered by eco-literacy. The achievement of SDGs such as No Poverty, No Hunger, Reduced Inequality, and Gender Equality is influenced by the more efficient and environmentally favourable management of enterprises by farmers who comprehend sustainability. This research contributes to the comprehension of the ways in which Islamic financing and eco-literacy can facilitate sustainable development. These results establish a foundation for the creation of financing products that are more sustainable and inclusive, as well as practical suggestions for policymakers to enhance ecological literacy among producers.
Examining Impact of Managerial Practices and ESG Disclosure on Firm Value in Indonesian Banking Sector Lestari, Henny Setyo; Pratama, Kelvin; Anis, Idrianita
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.v9i1.8753

Abstract

Managerial practices and governance are critical to a bank’s success, as damage to customer trust can severely harm its reputation. Under the supervision of the OJK, banks must adhere to sound principles to meet stakeholder needs and maintain customer trust. This study examines the impact of managerial practices and ESG factors on firm value, using panel data regression to assess the significance of each variable. The analysis includes data from 42 conventional banks listed on the Indonesia Stock Exchange between 2020 and 2024. The variables analyzed—loan growth, NPL, RPT, OEI, HCE, independent commissioners, and ESG—are assessed for their effects on firm value. The results indicate that only size and loan growth are not significantly related to firm value, while other factors exhibit significant impacts. These findings suggest that banks should prioritize effective managerial practices, risk management, and a strong focus on ESG to enhance firm value.
Economic Development Plan in the Subosukowonosraten Area Nahri, Putri Wulan; Aprisal, Veni
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.v9i1.8759

Abstract

This study analyzes the economic development plan of the Subosukowonosraten area, which includes Surakarta, Boyolali, Sukoharjo, Wonogiri, Karanganyar, Sragen, and Klaten. As one of the main growth centers in Central Java, this region has strategic potential in agriculture, industry, and services. However, significant challenges remain, particularly in regional disparities caused by differences in economic structures and access to resources. This research employs a qualitative descriptive method complemented by secondary statistical data, such as Gross Regional Domestic Product (GRDP), Williamson Index, and unemployment rate, to capture both the dynamics and inequalities across districts. Analytical tools including Klassen Typology, Location Quotient (LQ), and Shift Share (SS) were applied to identify potential sectors and regional disparities. The findings highlight that the manufacturing industry is the leading contributor to regional GRDP, followed by agriculture, which still faces issues of low productivity and limited competitiveness. To address these challenges, the cluster development approach is proposed as a comprehensive strategy by grouping regions according to their sectoral advantages—industrial, agricultural, or commercial clusters. This method fosters synergy, enhances competitiveness, and ensures sustainable growth through integrated regional cooperation. The proposed plan also emphasizes strengthening agricultural networks, improving human resource capacity through training, and fostering collaboration between government, industry, and educational institutions. Ultimately, the economic development plan of Subosukowonosraten aims to achieve inclusive and equitable growth, reduce disparities, and strengthen the region’s position as a competitive economic hub in Central Java.
Factors That Affect the Trust and Interest of Tourists to the Tourist Attractions of Gunung Payung Beach, Kutuh Dewi, Ida Ayu Kusuma; Utama, I Putu; Witarsana, I Gusti Agung Gede
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.v9i1.8764

Abstract

Gunung Payung Beach, located in Kutuh, is one of the tourist attractions that still faces challenges in the form of low visitor numbers. This issue is influenced by several factors, including destination image, user-generated content (UGC), and the level of trust that develops among tourists. Destination image and user-generated content are crucial factors in shaping tourists’ perceptions, while trust in the destination serves as a psychological mechanism that mediates the influence of these factors on visit intention. This study aims to analyze the factors influencing trust and tourists’ visit intention at Gunung Payung Beach, with a focus on the mediating role of trust in this relationship. The research adopts a quantitative approach using Structural Equation Modeling-Partial Least Square (SEM-PLS) for data analysis. Data were collected through the distribution of questionnaires to 250 respondents who expressed interest in visiting Gunung Payung Beach, using a purposive sampling technique. The findings reveal that destination image and UGC have a positive and significant effect on both trust and visit intention. Furthermore, trust is proven to have a significant influence on visit intention and serves as a mediating variable that explains the process by which destination image and UGC can drive tourists’ intention to visit. These findings emphasize that trust is a key factor in shaping sustainable visit intention. Theoretically, this research contributes to the development of studies on tourist behavior, while practically, it provides recommendations for the management of Gunung Payung Beach to strengthen the destination image, improve service and facility quality, and strategically manage UGC to build trust and enhance the competitiveness of the destination.
Accountability for the Use of State Property: Criticism Based on the HAMKA’s Amanah Perspective Akmaldiya, Akmaldiya; Tarmizi, M. Irfan; Birton, M. Nur A
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.v9i1.8773

Abstract

This research aims to criticize the accountability of the implementation of the Determination of Use Status (PSP) of State Property (BMN) at the Ministry of Religious Affairs. The research approach uses a qualitative approach. Data sources come from documentation and in-depth interviews with BMN Managers. The data analysis technique uses the Miles and Huberman approach modified with critical reflection from Amanah HAMKA’s perspective, including reduction, presentation, and verification based on Amanah HAMKA’s perspective in the form of trustworthiness and professionalism. The research results found that BMN management was hampered by several things, namely: (1) professionalism of human resources; (2) limited budget; (3) inaccurate information; (4) unclear duties and functions regulations; (5) low level of leadership concern; (6) low coordination; (7) inadequate internal supervision; and (8) unclear performance targets. In conclusion, the implementation of PSP at the Ministry of Religious Affairs reflects a failure in carrying out Amanah, which, according to HAMKA means being trustworthy and demanding responsibility and integrity. HAMKA emphasizes the importance of fulfilling the mandate to its experts. The principle of trust has not become the main guideline, resulting in a decline in the quality of BMN management. This research is an effort to criticize conventional egoistic and materialistic accountability. It emphasizes a holistic and spiritual accountability approach according to the HAMKA mandate perspective, focusing on trustworthiness and professionalism.
Perception of Service Quality, Price, and Conservation Value Based on Wildlife Value Orientation on the Intention to Return to Bali Bird Park Gianyar Pratisthita, Dewa Ayu Abhinandati Prajna; Damayanti, Titien; Liestiandre, Hanugerah Kristiono
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.v9i1.8774

Abstract

This study aims to analyze the influence of service perception and price, conservation value based on Wildlife Value Orientation based on the intention to revisit Bali Bird Park Gianyar. Using a quantitative approach, the research was sampled using a purposive sampling technique, with respondents as many as 450 tourists who had visited Bali Bird Park Gianyar. Data analysis was carried out using the Structural Equation Modeling Partial Least Square (SEM-PLS) approach. The results of the study showed that the p-value was less than 0.05, which was 0.000 with a t-statistic above 1.96 which means: (1) the perception of service quality has a positive effect on the intention to revisit, (2) the perception of price has a positive effect on the intention to visit again, (3) the perception of service quality has a positive effect on the perception of price perception, (4) the perception of service quality has a positive effect on the perception of conservation value, (5) the perception of price has a positive effect on the perception of the value of conservation, (5) the perception of price has a positive effect on the perception of the value of the Perception of conservation value, (6) perception of conservation value has a positive effect on intention to return, (7) perception of conservation value mediates positively the effect of perception of service quality on intention to revisit, (8) perception of conservation value mediates positively the influence of price perception on intention to revisit, and (9) price perception mediates positively the effect of perception of service quality on the perception of conservation value.
The Influence of Electronic Medical Record Implementation on Medical Staff Performance at NTB Provincial Hospital: The Moderating Role of Leadership and Organizational Culture Rasio, Renty Diana; Nururly, Santi; Wahyulina, 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.v9i1.8843

Abstract

This study examines the effect of Electronic Medical Records (EMR) implementation on the performance of medical personnel at the Regional General Hospital of West Nusa Tenggara Province, with leadership and organizational culture as moderating variables. The research employs a quantitative associative–causal design using proportional random sampling, involving 93 respondents comprising physicians, nurses, and medical record officers. Data were collected through structured questionnaires and analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM) with SmartPLS 4. The findings reveal that EMR implementation has a positive and significant effect on employee performance (β = 0.245, t = 2.318, p = 0.021). Furthermore, leadership (β = 0.151, t = 2.123, p = 0.034) and organizational culture (β = 0.158, t = 2.068, p = 0.039) significantly moderate this relationship, thereby strengthening the influence of EMR implementation on employee performance. The research model demonstrates substantial explanatory power with an R² value of 0.878, indicating that 87.8% of the variability in employee performance is explained by EMR implementation, leadership, and organizational culture. These findings underscore that effective leadership enhances employee motivation and digital readiness, while an adaptive organizational culture fosters collaboration, accuracy, and innovation in clinical practice.

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