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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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Development of Green Bonds for Sustainable Finance in ASEAN Sofiah, Siti; Gusrida, Hari; Sasongko, Hendro
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.v9i1.9104

Abstract

This research aims to analyze the development, effectiveness, and implementation challenges of green bonds as a sustainable financing instrument in the ASEAN region, specifically in Indonesia, Singapore, Malaysia, Thailand, and Vietnam. The research uses a qualitative method with a meta-analysis, meta-synthesis, and gap analysis approach on various previous studies, regulations, and green bond issuance data in ASEAN countries. The results of the meta-analysis show that 58% of the studies found a positive influence of green bonds on sustainable financial development, while the other 42% showed varied and inconsistent results. The meta-synthesis reveals that the successful implementation of green bonds is significantly influenced by regulatory strength, government incentives, institutional capacity, and investor awareness levels. This confirms that regulatory harmonization, increased investor literacy, and strengthening the green project portfolio are strategic steps needed to accelerate the growth of green bonds in ASEAN.
Effect of Sustainability Reporting Disclosure on Financial Performance With NPL as Moderator (2020-2024) Fuadi, Irwan; Yusrianti, Hasni; Ferina, Ika Sasti
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.v9i1.9134

Abstract

This study examines the effect of sustainability reporting disclosure on financial performance among finance companies in the Indonesian banking sector from 2020 to 2024, with Non-Performing Loans (NPL) as a moderating variable. Using Stakeholder Theory, Legitimacy Theory, and Signaling Theory as the conceptual foundation, the research analyzes sustainability disclosure based on POJK No. 51/POJK.03/2017 and SEOJK No. 16/SEOJK.04/2021. A quantitative descriptive approach was applied using secondary data obtained from sustainability reports and financial statements of companies listed on the Indonesia Stock Exchange. The sample consists of 20 firms selected through purposive sampling from a population of 106 companies. Panel data regression with EViews was used, supported by classical assumption tests and model selection techniques including the Chow, Hausman, and Lagrange Multiplier tests. The findings reveal that economic aspect disclosure significantly improves financial performance (ROE), driven by enhanced investor trust and transparency in financial management. However, environmental and social disclosures do not significantly affect ROE. NPL moderates the relationship between economic and environmental disclosures and financial performance, where higher NPL weakens the impact of economic disclosure, while lower NPL enhances the effectiveness of environmental disclosure. NPL does not moderate the social disclosure ROE relationship. Overall, sustainability reporting and NPL jointly influence financial performance through improved transparency and risk management.
The Effects of Loan-to-Value (LTV), Minimum Reserve Requirement (MRR), and Capital Adequacy Ratio (Car) on the Performance of State-Owned Banks Ananta, Dimas; Rahmadana, Muhammad Fitri; Fitrawaty, Fitrawaty
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.v9i1.9135

Abstract

This study examines the impact of macroprudential policies on The Performance of State-Owned Banks in Indonesia, focusing on Loan to Value (LTV), Minimum Reserve Requirement (MRR), and Capital Adequacy Ratio (CAR). The research is motivated by the need to understand how macroprudential instruments influence the financial performance of major banks amid evolving credit, liquidity, and capital conditions. The problems addressed are whether LTV, MRR, and CAR individually and collectively affect Return on Equity (ROE), and which of these variables serve as the most influential determinants of profitability. The study aims to analyze the partial and simultaneous effects of these indicators on ROE using empirical data from four large Indonesian banks over the 2013–2023 period. The research employs a panel data regression approach using the fixed-effect model to estimate the relationships among variables. The empirical results show that LTV has a negative and significant effect on ROE, indicating that looser LTV policies tend to reduce profitability through increased credit risk. MRR has a positive but insignificant effect, suggesting that reserve requirements primarily function as liquidity buffers rather than direct profitability drivers. CAR exhibits a positive and significant effect, highlighting the importance of strong capitalization in supporting bank performance. Simultaneously, LTV, MRR, and CAR significantly influence ROE, with an R-squared value of 0.2723, meaning that 27.23% of variation in profitability is explained by these macroprudential indicators. Overall, the findings underscore the essential role of integrated macroprudential policy in maintaining bank performance and financial stability.
Live Streaming Commerce as a Digital Marketing Innovation: A Conceptual Review of the Integration of the Stimulus Organism Response (SOR) Model and Corporate Strategic Capabilities Mimanda, Arika
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.v9i1.9140

Abstract

The rapid development of digital technology has driven a marketing paradigm shift towards a more interactive and immersive model, with Live Streaming Commerce emerging as a key innovation in the modern e-commerce landscape (Zhou et al., 2021). This article aims to conceptually examine the role of live streaming as a strategic intervention in enhancing the shopping experience and driving consumer purchasing decisions, while also analyzing the organizational capabilities that support the successful adoption of this innovation. This study uses a conceptual approach through narrative synthesis from various literatures. This approach integrates the Stimulus Organism Response (SOR) framework with supporting theories such as Flow Theory (Csikszentmihalyi, 1990) and Experiential Marketing (Schmitt, 1999), and incorporates the perspective of the company's strategic capabilities. Using the Stimulus Organism Response (SOR) framework, this study explains that live streaming elements such as interactivity, broadcaster appeal, and content authenticity function as stimuli that influence the internal psychological state of consumers (organisms). These internal conditions include the formation of trust, social presence, and the creation of immersive experiences (purchase experiences) that engage consumers in the flow experience (Csikszentmihalyi, 1990; Lu et al., 2021). Furthermore, the success of this intervention requires support from the company's strategic capabilities. Live streaming innovation is driven by a company's market orientation and technology orientation (Gatignon & Xuereb, 1997), as well as a differentiation strategy through its unique features (Dickson & Ginter, 1987). Conceptual results indicate that the integration of Stimulus Organism Response (SOR) behavioral mechanisms and strategic capabilities drives a positive response in the form of purchase intention and enables companies to achieve a strategic customer-profit trade-off (Carson et al., 1998; Zhang et al., 2022). This article provides a theoretical contribution by bridging the Stimulus Organism Response (SOR) literature with the strategic innovation literature, and provides practical implications for e-commerce players in designing sustainable and competitive live streaming strategies.
The Influence of Brand Love and Brand Image on Brand Loyalty and Willingness to Pay a Premium Price Among Buttonscarves Hijab Users Putri, Andina Fitriasiska; Rahmawati, Rahmawati; Adhimursandi, Doddy
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.v9i1.9149

Abstract

The development of premium Muslim fashion trends has attracted consumers' attention to premium hijab brands, including Buttonscarves, which is known for building emotional closeness and a positive image among its users. This situation has created a need to understand the role of consumer psychological factors in determining their behavior towards premium products. In an effort to understand this phenomenon, research was conducted to determine the extent to which brand love and brand image can influence customer loyalty and their willingness to pay higher prices. The method used was a quantitative approach through a survey of 150 Buttonscarves users, which was then analyzed with SEM to see the relationship between variables simultaneously. The results of the study provide evidence that the higher the level of love and positive image towards the brand, the greater the consumer loyalty and their willingness to accept premium prices. Although loyalty does not directly encourage consumers to pay more, loyalty still acts as a mediating channel that strengthens the influence of brand love and image on premium behavior. Thus, this study emphasizes that branding strategies that foster emotional bonds and positive perceptions are crucial for premium brands like Buttonscarves to maintain their competitive edge and market value.
The Role of Customer Satisfaction in Mediating Service Quality, Atmosphere, and Price Perception on Revisit Intention Eka Pratiwi, Putu Melinia Sri; Oka Martini, Ida Ayu 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.v9i1.9196

Abstract

Bali, as one of the world’s leading tourist destinations, continues to record significant growth in visitor arrivals, in line with the rising popularity of new attractions such as beach clubs that have become favorite destinations among tourists. This study aims to examine the influence of service quality, atmosphere, and perceived price on revisit intention, with customer satisfaction acting as a mediating variable. A quantitative research design was applied, involving 100 respondents, and the data were analyzed using Structural Equation Modeling (SEM) with SmartPLS 3.0. The results show that service quality, atmosphere, and perceived price have a positive effect on both customer satisfaction and revisit intention. Furthermore, customer satisfaction was found to mediate the relationship between the three independent variables and revisit intention. These findings emphasize the importance of providing high-quality services, creating a comfortable atmosphere, and offering reasonable prices in order to enhance satisfaction and encourage revisit intention. The study offers strategic implications for beach club managers and tourism stakeholders in improving repeat visits on a sustainable basis.
The Influence of Entrepreneurship Education and Business Incubation on Entrepreneurial Interest with Family Environment as a Mediating Variable Among High School Students in Central Jakarta Region II Reflino, Oneal Sandros; Mulyadi, Hari; Sojanah, Jannah
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.v9i1.9311

Abstract

Entrepreneurship plays a crucial role in fostering innovation, reducing unemployment, and strengthening national economic resilience. In Indonesia, the integration of entrepreneurship education with school-based business incubation programs has become increasingly important, particularly in addressing the high unemployment rate among high school graduates. This study examines the influence of Entrepreneurship Education (X1) and Business Incubation (X2) on Entrepreneurial Interest (Y), with Family Environment (Z) functioning as a mediating variable among private high school students in Central Jakarta Region II. Using a quantitative survey method, data were collected from 371 students selected through simple random sampling from a population of 4,940 students participating in entrepreneurship programs and school incubators. Structural Equation Modeling (SEM) was applied to test the measurement and structural models, including direct, indirect, and mediation effects. The results show that both entrepreneurship education and business incubation have significant positive effects on students’ entrepreneurial interest. Entrepreneurship education enhances students’ knowledge, skills, and confidence, while incubation programs strengthen practical experience through mentoring, project-based activities, and exposure to real business environments. The family environment also demonstrates a significant mediating effect by reinforcing students’ entrepreneurial motivation through emotional support, role modeling, and encouragement. These findings align with major theoretical frameworks, including the Theory of Planned Behavior, Social Learning Theory, and Entrepreneurial Learning Theory, which emphasize the interplay of education, experience, and social context in shaping entrepreneurial intentions. Overall, the study highlights the importance of strengthening school-based incubation and fostering family involvement to develop competitive young entrepreneurs capable of contributing to economic development.
The Effect of Human Resource Competency, Infrastructure, Readiness, Organizational Culture, and Work Discipline on Improving Service Quality at the Batam City Fire and Rescue Service in Handling Emergency Situations Rafeah, Rafeah; Ratnasari, Sri Langgeng; Susanto, Alpino
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.v8i3.9379

Abstract

This study analyzes the factors that influence service quality in firefighting and rescue organizations by examining the role of competence, infrastructure, organizational culture, responsiveness, and work discipline. Using a quantitative approach with Structural Equation Modeling using Partial Least Squares (SEM-PLS), the results show that responsiveness is the strongest predictor of service quality, followed by infrastructure, indicating that timely action and adequate facilities are key factors in the delivery of effective emergency services. Work discipline shows a smaller but positive contribution, reflecting the relevance of procedural compliance in supporting operational performance. On the other hand, competency and organizational culture show a negative relationship with service quality, suggesting that higher expectations among skilled employees and strong cultural norms can lead to more critical evaluations of service conditions when operational realities do not match internal standards. Overall, these findings highlight that service quality in firefighting and rescue services is primarily influenced by responsiveness and structural readiness, while competence and culture function as evaluative filters shaped by employee perceptions. This study offers practical insights for improving service performance through enhanced response readiness, strengthened infrastructure, and better alignment between organizational expectations and operational support.
Transformation of the Role of Internal Auditors in Oversight of Financial Management and Fraud Prevention Sugianto, Yanie; Sugiyanto, Sugiyanto; Tatariyanto, Firman
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.v9i1.9466

Abstract

This study examines the transformation of the role of internal auditors (APIP) in overseeing financial management and preventing fraud within the FOLU Net Sink 2030 Program of the Ministry of Forestry, a results-based climate financing initiative. Using a qualitative case study approach, the research explores how internal auditors adapt from traditional compliance-oriented functions toward more strategic and consultative roles as trusted advisors. Data were collected through in-depth semi-structured interviews with internal auditors and relevant officials, supported by document analysis and qualitative data processing using NVivo. The findings indicate that, although internal auditors conceptually understand their oversight mandate in the FOLU and Results-Based Contribution (RBC) framework, fraud prevention practices remain largely focused on administrative controls and post-factum verification. Structural constraints, including limited data interoperability, restricted access to donor information, and the absence of explicit regulatory mandates for APIP oversight of climate-related grants, constrain the effectiveness of preventive fraud control. The study further reveals that the transformation of the internal audit role is gradual, evolutionary, and highly influenced by program dynamics rather than formal regulation. Internal auditors have begun to perform advisory, risk warning, and accompaniment functions for implementing units; however, capabilities in digital fraud detection and technical verification of Measurement, Reporting, and Verification (MRV) are still developing. Conceptually, the study contributes an “APIP Assurance–Advisory Continuum” model and introduces the notion of a “Digital-Governance Enabler,” highlighting the importance of data integration, multidisciplinary competence, and digital adaptation in strengthening oversight of climate finance programs. These findings underscore the need for regulatory reform, risk-based auditing, and enhanced digital governance to improve fraud prevention and accountability in results-based environmental programs.
Examining the Impact of Transformational Leadership and Work Environment on Employee Performance through Work Motivation Candra, Viky Adi; Suryani, Tatik
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.v9i1.9481

Abstract

This study aims to examine the impact of transformational leadership style and work environment on employee performance, with work motivation serving as an intervening variable, at PT BPR Bank Jombang (Perseroda). The research adopts a quantitative approach using a survey method. The population comprises all employees of PT BPR Bank Jombang (Perseroda), while the sample was selected through purposive sampling. A total of 120 employees with a minimum of one year of work experience participated as respondents. Data were collected using structured questionnaires and analyzed through path analysis to assess both direct and indirect relationships among the variables. The findings reveal that transformational leadership has a positive and significant effect on both work motivation and employee performance. Similarly, the work environment exerts a positive and significant influence on work motivation and employee performance. In addition, work motivation is found to have a positive and significant effect on employee performance. However, the mediation analysis indicates that work motivation does not significantly mediate the relationship between transformational leadership and employee performance, nor between the work environment and employee performance. These results suggest that employee performance is more strongly influenced by the direct effects of transformational leadership and work environment than by indirect effects through work motivation. This study provides practical insights for regional banking management in formulating leadership strategies and creating a conducive work environment to enhance employee performance in a sustainable manner.

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