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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 2,520 Documents
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The Effect of Destination Image and Safety on Tourists' Decisions to Visit Nipah Beach After A Robbery Incident Ismianti, Fitria; Athar, Handry Sudiartha
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.v9i1.9192

Abstract

This study aims to analyze the influence of destination image and safety on tourists' decisions to visit Nipah Beach. Data collection methods used questionnaires. The population consisted of 100 respondents, with a sample size of 100. The analysis method used in this study was multiple linear regression analysis using the Statistical Package for the Social Sciences (SPSS). The results of this study indicate that, first, destination image and safety have a positive and significant effect on the decision to visit. The results of this study are expected to be taken into consideration by tourism managers and local governments in determining the right strategy to restore the image of Nipah as a destination and improve safety aspects in order to attract tourists to visit.
Accounting Information System and Internal Control as Determinants of Financial Statement Quality Wulandari, Niluh Merthi; Usman, Ernawaty; Yamin, Nina Yusnita; Pakawaru, Muhammad Ilham
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.v9i1.9203

Abstract

Good governance and public confidence require high-quality financial reporting. This research is to see the influence of AIS, and Internal control against financial reporting system of quality in Public Health Center (Puskesmas) in Kabupaten Parigi Moutong. The study relies on a quantitative method of research with sample data coming from 72 participants who are the heads of centers, administrative head and treasurer. The data were analyzed by multiple regression analysis with F-test, t-test, and coefficient of determination (R²). The finding indicates that both AIS and Internal Control significantly affect financial reporting quality (F = 53.245; Sig. 0.000). Part of Internal Control has positively and significantly influence (t = 7.378; Sig. 0.000) and AIS has no effect (t = 0.417; Sig. 0.678). The R² value (0.607) is equal to the proportion of both variables that account for 60.7% from financial report quality variance. These observations validate that enhancing internal controls is the main approach to reliable transparent and accountable financial reports among Public Health facilities.
Determinants of Credit Distribution Levels at Book 4 Banks in Indonesia from 2015 to 2024 Putri, Anastasia Yolanda; Hasyim, Sirojuzilam; Syafii, M.
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.v9i1.9231

Abstract

This study aims to analyse the factors influencing the credit distribution rate at Book 4 banks in Indonesia for the period 2015–2024. The variables studied include interest rates, exchange rates, economic growth, and money supply as independent variables. The credit distribution rate is used as the dependent variable. The research data uses panel data consisting of cross-sectional data from banks included in Book 4 banks and time series data for the 2015–2024 period. This study uses analysis with the panel data regression analysis method through an approach processed using the E-Views data processing application. The results show that, partially, interest rates and exchange rates have a negative and significant effect on the level of credit distribution in Book 4 banks in Indonesia, while the variables of economic growth and money supply have a positive and significant effect on the level of credit distribution in Book 4 banks in Indonesia. Simultaneously, interest rates, exchange rates, economic growth, and money supply have a positive and significant effect on the level of credit distribution in book 4 banks in Indonesia with an effect of 94.65%.
The Effect of Government Spending in the Education and Health Sectors on the Human Development Index (HDI) In Indonesia: An Ardl Approach Sembiring, Pebry Yola Sari Br.; Hidayat, Paidi; Syafii, M.
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.v9i1.9234

Abstract

This study aims to analyze the effect of government spending on education and health on the Human Development Index (HDI) in Indonesia by including population size, open unemployment rate, and gender ratio as control variables. The analysis method used is Autoregressive Distributed Lag (ARDL) using time series data for the period 1990–2023 obtained from the Central Statistics Agency (BPS) and the Ministry of Finance of the Republic of Indonesia. The results show that in the short term, education expenditure has a positive and significant effect on the HDI, while health expenditure and population size have a negative and significant effect. Meanwhile, the open unemployment rate and gender ratio have a negative but insignificant effect. In the long term, education expenditure has a positive but insignificant effect, while health expenditure, population size, and gender ratio have a negative and significant effect on HDI. These findings indicate that HDI improvement is not solely determined by the amount of government spending, but rather by the effectiveness of budget management, population growth control, expansion of employment opportunities, and improvement of gender equality as prerequisites for sustainable human development.
The Effect of Economic Growth, Population, Human Development Index (HDI), and Poverty on Income Inequality in North Sumatra Wulandari, Retno; Hasyim, Sirojuzilam; Rahman, Arif
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.v9i1.9236

Abstract

This study examines the impact of economic growth, population size, Human Development Index (HDI), and poverty on income inequality in the provinces of Sumatera Utara from 2014 to 2023. The research employs a quantitative approach using panel data regression analysis, incorporating both time-series and cross-sectional data from 33 districts/cities across the region. The findings reveal that economic growth has a significant negative effect on income inequality, indicating that higher economic growth leads to a more equitable income distribution. Conversely, population growth and poverty are found to exacerbate income inequality, with a higher population and increased poverty levels contributing to greater disparities in income across the province. Furthermore, the study finds that improvements in HDI correlate with lower income inequality, as higher educational attainment, healthcare access, and living standards contribute to increased productivity and more balanced income distribution. This research underscores the importance of inclusive economic growth and targeted poverty reduction strategies to mitigate income inequality in Sumatera Utara. The results suggest that addressing the underlying factors of population growth and poverty could significantly enhance the economic equity in the region.
The Influence of Motivation, Trust, Facilities, Job Stress, and Compensation on Employee Performance PT. Citra Lautan Teduh Batam Desi, Velya Tri; Ratnasari, Sri Langgeng; Ismanto, Widodo
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.v9i1.9275

Abstract

This study aims to examine and analyze the influence of motivation, trust, facilities, work stress, and compensation on the performance of employees at PT Citra Lautan Teduh Batam. This research employs a quantitative approach, with data collected through questionnaires. The population in this study consists of all 84 employees of PT Citra Lautan Teduh Batam, and the sample of 84 respondents was determined using a census technique. The analysis results indicate that motivation has a positive and significant effect on employee performance; trust has a positive but not significant effect; facilities have a positive and significant effect; work stress has a positive and significant effect; and compensation has a positive and significant effect on employee performance. Overall, the findings show that the five variables motivation, trust, facilities, work stress, and compensation collectively influence employee performance.
Regional Resource Management as a Strengthening of the Role of Local Government in Merangin Regency Ulfa, Santi Nofria; Frinaldi, Aldri; Magriasti, Lince; Naldi, Hendra
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.v9i1.9308

Abstract

Regional resource management is a crucial aspect in strengthening the capacity and independence of local governments in supporting sustainable development. This article analyzes the role of the Merangin Regency government in managing regional resources in Merangin Regency, which have the potential to support sustainable economic, social, and environmental development, such as in the agriculture, forestry, tourism, and mining sectors. However, the success of this management is still hampered by various challenges and obstacles, such as limited infrastructure, environmental damage, illegal activities, low local economic added value, and the weak capacity of local government institutions to optimally manage potential. Through a literature review method, this study emphasizes that effective resource management can improve community welfare and support regional development oriented towards ecosystem sustainability and community empowerment. Strengthening the role of local governments, including in spatial planning, human resource development, and intersectoral collaboration, is key to optimizing resource potential. Therefore, the success of resource management in Merangin Regency depends heavily on increasing institutional capacity and implementing effective, environmentally and sustainably oriented policies. These obstacles must be addressed comprehensively so that the resource potential in Merangin Regency can be optimally utilized to improve community welfare and the sustainability of its ecosystem.
Utilization E-Commerce and Tax Understanding of MSME Taxpayer Compliance in Palu City Imelda, Imelda; Totanan, Chalarce; Parwati, Ni Made Suwitri
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.v9i1.9339

Abstract

The development of digital technology has encouraged MSMEs to shift toward e-commerce based marketing to enhance business effectiveness and expand market reach. This transformation also affects potential tax revenues, prompting the government to revise the MSME taxation mechanism through the implementation of a 0.5% Final Income Tax rate. However, tax compliance among MSMEs remains low, largely due to limited tax literacy and understanding. This study aims to analyze the influence of e-commerce utilization and tax understanding on the tax compliance of MSMEs in Palu City. The research involved 344 respondents and employed multiple linear regression analysis. The results indicate that e-commerce utilization has no effect on tax compliance, whereas tax understanding has a positive and significant influence. Theoretically, these findings reinforce that tax understanding is a dominant factor in shaping compliance behavior. Practically, the results highlight the need to improve tax literacy and strengthen the integration of taxation systems with e-commerce platforms to enhance MSME tax compliance in the digital era.
Understanding and Level of Payment Gateway Usage on the Financial Performance of MSMEs in Palu City Salomita, Irenes; Totanan, Chalarce; Yamin, Nina Yusnita
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.v9i1.9343

Abstract

Digital transformation encourages Micro, Small, and Medium Enterprises (MSMEs) to adopt electronic payment systems, including payment gateways, to improve transaction efficiency and financial performance. However, the use of this technology is not optimal in Palu City due to the low understanding and level of use. This study aims to analyze the influence of understanding and the level of payment gateway use on the financial performance of MSMEs. The research method uses a quantitative approach with a survey design. A sample of 344 MSMEs was selected using a simple random sampling technique with a margin of error of 5%. Data were analyzed using multiple linear regression through SPSS accompanied by validity, reliability, and classical assumption tests. The results of the study show that the understanding of MSME actors does not have a significant effect on financial performance. On the other hand, the level of payment gateway usage has a positive and significant effect on the financial performance of MSMEs. These findings prove that the improvement of financial performance is not only determined by knowledge of technology, but more determined by the intensity of the use of payment gateways in business transactions. Therefore, increasing digital literacy needs to be accompanied by practical use assistance so that MSMEs can get optimal benefits from transaction digitization.
Analysis of Economic Growth and Carbon Emissions in Indonesia Kinski, Natasya; Hidayat, Paidi; Suhaimi, Syech
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.v9i1.9346

Abstract

The increase in greenhouse gas emissions particularly carbon dioxide, which remains a major global energy concern, continued to rise by 0.9 percent in 2022 following the COVID-19 pandemic. Indonesia ranks sixth globally as one of the largest emitters, with coal-based industries contributing the majority of its emissions. This study employs a quantitative approach using the variables of economic growth, energy consumption, deforestation, and foreign direct investment (FDI) over the period 1990–2022. The data were obtained from the World Bank and various international and Indonesian academic publications. The results show that economic growth significantly increases carbon emissions, whereas deforestation and FDI reduce emissions; energy consumption exhibits no significant effect. Overall, the findings indicate that rising carbon emissions in Indonesia are driven by environmentally unsustainable economic expansion, consistent with the Environmental Kuznets Curve (EKC) hypothesis. This is further supported by the impulse response function and variance decomposition analyses, which highlight the positive association between economic growth and carbon emissions. Meanwhile, deforestation and FDI do not contribute to higher emissions, and the transition toward more sustainable energy consumption in Indonesia results in an insignificant impact on emission growth

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