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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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Effectiveness of Local Government Accounting Information Systems: A Study of Training, User Participation, Task Complexity, and Top Management Support Naiola, Fransiscus Nicodemus; Pah, Viany Cecilia
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.v9i1.9198

Abstract

This study, entitled “The Influence of Internal Control Systems and Information Technology…”, highlights how the advancement of information technology in the public sector has encouraged local governments to implement Accounting Information Systems (AIS) to improve the efficiency, effectiveness, and accountability of financial management. AIS plays a crucial role in producing accurate, relevant, and timely financial information as the basis for strategic decision-making. However, the effectiveness of AIS is strongly influenced by several factors, including technical aspects, organizational behavior, and structural support. Effective training can enhance users’ ability to operate the Accounting Information System, thereby improving system effectiveness. Conversely, task complexity can hinder users in utilizing the system, which may reduce its effectiveness. Active user participation can help improve system quality and enhance its effectiveness. Top management support can strengthen the influence of training on system effectiveness by providing adequate resources and support. It can also reinforce the effect of user participation by facilitating communication and collaboration between users and system developers. In addition, top management support may mitigate the negative impact of task complexity on system effectiveness by ensuring sufficient resources and assistance to address task-related challenges. Thus, top management support plays a pivotal role in enhancing the effectiveness of the Accounting Information System.
Explaining Green Purchase Intention among Generation Z: A Structural Equation Modeling Approach Based on the Theory of Planned Behaviour Khoiriani, Annida; Triwinarso, Arif
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 9 No 1 (2026): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

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Abstract

This study examines the determinants of green purchase intention among Generation Z consumers in Indonesia by analyzing the roles of green advertising and green product innovation, with green brand image acting as a mediating variable. Although research on sustainable consumption has grown significantly, limited studies have explained how marketing communication and product innovation jointly influence green purchase intention through brand perception, particularly among Generation Z in emerging markets. Grounded in the Theory of Planned Behavior (TPB), this study proposes a structural model explaining how marketing-related stimuli influence consumer behavioral intention through cognitive brand evaluation. A quantitative survey was conducted with 250 Generation Z respondents in Indonesia, and the data were analyzed using Structural Equation Modeling (SEM) with AMOS 24. The results reveal that green advertising and green product innovation significantly influence green brand image, which in turn has a strong positive effect on green purchase intention. The findings confirm that green brand image plays a mediating role in translating sustainability-oriented marketing strategies into consumer behavioral intentions. Theoretically, this study extends the TPB framework by highlighting the role of brand perception as a cognitive mechanism linking marketing stimuli and behavioral intention in the context of sustainable consumption. Practically, the results suggest that firms should strengthen sustainability communication and continuously innovate environmentally friendly products to build a credible green brand image among young consumers. Nevertheless, the study is limited by its cross-sectional design and the dominance of highly educated respondents, which may restrict the generalizability of the findings.
The Role of Digital Readiness and AI Skills in MSME Business Sustainability in the Era of Digital Transformation Santosa, Muhammad Hery; Setiawan, Muhammad Akbar
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.v9i1.9211

Abstract

Digital transformation and the adoption of Artificial Intelligence (AI) are becoming increasingly urgent for Micro, Small, and Medium Enterprises (MSMEs) to maintain competitiveness in a technology-driven economy. This study aims to examine a structural model that explains the influence of digital readiness, AI skills, and policy support on MSME business sustainability using the Partial Least Squares–Structural Equation Modeling (PLS-SEM) approach. Data were collected from 155 MSMEs in Purbalingga Regency engaged in the culinary, fashion, and handicraft sectors. The findings show that digital readiness has a significant effect on AI skills and business sustainability, whereas AI skills and policy support do not yet demonstrate a significant influence on business sustainability. These results highlight the importance of digital readiness as the primary foundation for adapting AI-based marketing strategies, as well as the need to strengthen AI skills and provide more targeted policy support to optimize the benefits of technology. This study contributes practically by offering recommendations for MSMEs, support institutions, and policymakers, and theoretically by reinforcing the concept of Dynamic Capability in the context of AI adoption.
Revealing the Role of ASN Digital Literacy in Improving Budget Management Effectiveness: A Study of the Government of East Nusa Tenggara Province Munawar, Munawar; Naiola, Fransiscus Nicodemus; Rantelobo, Alftred T.
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.v9i1.9252

Abstract

This study aims to analyze the influence of Regional Government Information System (SIPD RI) synchronization, e-Budgeting, and resistance to change on the effectiveness of budget management in the Provincial Government of East Nusa Tenggara. A quantitative approach was employed using a survey method by distributing questionnaires to officials within the Regional Financial Agency of East Nusa Tenggara Province. Data were analyzed using multiple linear regression with the SPSS program. The results of this study indicate that the SIPD RI Synchronization variable has a positive and significant effect on the effectiveness of budget management, meaning that the more optimal the system synchronization, the higher the effectiveness of budget utilization. The E-Budgeting variable also shows a positive and significant effect on budget management effectiveness, demonstrating that the use of electronic-based systems supports transparency, efficiency, and accountability in regional financial management. The Change Resistance variable has a positive and significant effect on budget management effectiveness, which means that the better the management of resistance to change, the higher the effectiveness of budget management. Simultaneously, the three independent variables have a significant effect on the effectiveness of regional budget management. These findings emphasize that the success of regional financial management reform relies heavily on the synergy between digital systems and officials’ readiness to embrace change. Therefore, the Provincial Government of East Nusa Tenggara must strengthen training, technological infrastructure, and change management to achieve optimal budget management effectiveness.
Sustainable Costs Based on the Wisdom Value 'Melopei' in the Metompa Ada Tradition of the Mori Impo Tribe Sudamara, Jenalda; Abdul, Abdul Kahar; Paranoan, Selmita; Sugianto, Sugianto
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.v9i1.9265

Abstract

This ethnographic study investigates sustainable cost practices in the Melopei ritual of the Mori impo tribe's Metompa Ada marriage tradition in North Morowali Regency, Central Sulawesi. Through participant observation and in-depth interviews with four key informants, this research examines how traditional costs integrate economic, social, environmental, and spiritual dimensions. The Melopei ritual involves three symbolic fortresses with progressive payments (IDR 150,000, IDR 120,000, and IDR 100,000 respectively) plus a long batik cloth, representing the groom's readiness to build a household. These costs function not as mere expenses but as social investments that legitimize marriage and honor women's dignity. The symbolism is profound: the first two fortresses represent respect for breasts as sources of nourishment, while the third honors the womb as the origin of life. The findings demonstrate that Melopei operates as a traditional social accounting system incorporating profit (economic readiness), people (kinship strengthening), planet (sustainable resource use), and spirituality (recognition of life's sanctity). This research concludes that indigenous cost practices offer a more holistic sustainability accounting framework than the conventional Triple Bottom Line, enriching global accounting discourse with culturally-grounded perspectives.
The Influence of Online Customer Reviews and Celebrity Endorsers on Impulsive Buying of Skintific Products on TikTok Shop in Mataram City Fajryani, Dinda; HS, Rusminah
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.v9i1.9335

Abstract

This study was conducted to determine the extent to which Online Customer Reviews and Celebrity Endorsers influence impulsive buying behavior on Skintific products through the TikTok Shop platform in Mataram City. Online Customer Reviews are defined as user reviews or experiences that serve as a source of information about product quality and shape the confidence of potential consumers. Meanwhile, Celebrity Endorsers are public figures who promote products by utilizing their image, reputation, and personal influence. TikTok Shop, as a social commerce media, provides various features such as comment columns, review displays, and live selling that can strengthen the role of these two factors in generating purchasing decisions. The research findings show that Online Customer Reviews have a positive and significant influence on Impulsive Buying with a t-value of 6.216, higher than the t-table of 0.660, and a significance level of 0.000 <0.05. In addition, Celebrity Endorsers are also proven to have a positive and significant influence with a t-value of 3.416 greater than the t-table of 0.660 and a significance level of 0.002 <0.05. Therefore, both variables are considered capable of encouraging consumers to make spontaneous purchases of Skintific products through TikTok Shop.
The Effect of Flash Sale and Delivery Experience on Repurchase Decision Mediated by Customer Satisfaction: A SEM-PLS Study on Gen Z Shopee Consumers of Skintific Misbakhuddin, Agam; Riyoko, Sisno
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 3 (2025): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

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Abstract

This study aims to analyze the effect of flash sales and delivery experience on repurchase decisions with customer satisfaction among Generation Z consumers of Skintific skincare products on Shopee. The population of this study consists of all consumers of Skintific skincare products on Shopee, whose total number is not precisely known. The sample comprised 100 respondents selected using a purposive sampling technique. Instrument testing in this study employed validity and reliability tests. The data analysis method used structural equation modeling (SEM) with SmartPLS software version 3.29. The results indicate that flash sales have no effect on repurchase decisions, delivery experience has a positive and significant effect on repurchase decisions, flash sales have no effect on customer satisfaction, delivery experience has a positive and significant effect on customer satisfaction, and customer satisfaction has a positive and significant effect on repurchase decisions of Skintific skincare products on Shopee among Generation Z consumers. The implication of this study is that Generation Z consumers tend to make repeat purchases because they feel satisfied with the shopping experience they receive, particularly related to service quality and product delivery.
The Influence of Female Directors and Female Commissioners on Firm Performance with CSR Disclosure as an Intervening Variable Febrianti, Citra Amanda; Ariyanto, Sanusi
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.v9i1.9485

Abstract

This study aims to examine the influence of female directors and commissioners on firm performance, with CSR disclosure as an intervening variable in Basic Materials companies listed on the Indonesia Stock Exchange (IDX) for the 2022-2024 period. The population comprised all companies in the sector, with a sample of 48 companies (144 observations) selected through purposive sampling based on the availability of complete annual and sustainability reports. This study used quantitative methods and secondary data, panel data regression with E-Views testing tools in the form of classical assumption tests, t-tests, F-tests, R-Square tests, and Sobel tests to examine the mediation effect. Female directors were measured by the proportion of female directors, female commissioners by the proportion of female commissioners, firm performance by Tobin's Q, and CSR disclosure by the GRI index of 24 indicators (economic, social, and environmental). The results show that female directors do not have a significant positive effect on CSR Disclosure (H3 is rejected, p = 0.6575) and firm performance (H1 is rejected, p = 0.3896), while female commissioners have a significant positive effect on both (H2 and H4 are accepted, p = 0.0000 and p = 0.0052). CSR Disclosure does not have a significant effect on firm performance (H5 is rejected, p = 0.2672) and does not mediate the relationship between the two (H6 is rejected, the Sobel test is not significant). Adjusted R-Square for structural factor I is 0.72 and for structural factor II is 0.671. Conclusion: female commissioners can improve company performance directly, but CSR Disclosure does not play a mediating role in the Indonesian extractive sector.
Determinants of Air Logistics Service Quality and Their Implications for the Performance of Air Export Companies in Bali Fitri, I Gusti Agung Candra Maha; Maniah, Maniah; Mulyati, Erna
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.v9i1.9605

Abstract

Globalization and international trade require fast and efficient logistics systems, with air logistics playing a strategic role in handling high-value and time-sensitive commodities. In Indonesia, particularly Bali as a major air export hub, heavy reliance on air transportation has not been matched by improvements in logistics service quality and efficiency, as reflected in high costs, regulatory complexity, limited facilities, and weak customer relationships. This study examines the effects of capabilities, operational performance, regulations, customer relationships, and costs on air logistics service quality and their implications for the performance of air export firms in Bali. A confirmatory quantitative approach using SEM-PLS was applied to data from 245 respondents. The findings show that these factors significantly influence air logistics service quality, which in turn positively affects firm performance and serves as a mediating variable. These results highlight the strategic importance of service quality in enhancing air export competitiveness.
The Influence of Brand Image and Price on Pilgrims’ Decisions to Use the Services of PT AGI Tour Indonesia in Sintang Regency Surya, Nur Afdhalia; Sumiyati, Sumiyati
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 3 (2025): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

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Abstract

The increase in the number of Umrah pilgrims in Indonesia after the COVID-19 pandemic has led to stronger competition among Umrah travel agencies in providing services, determining pricing strategies, and building brand value. This situation encourages travel agencies to improve their brand image and pricing strategies in order to influence pilgrims when selecting Umrah travel services. This research aims to examine the effect of brand image and price on pilgrims’ decisions to use the services of PT AGI Tour Indonesia in Sintang Regency. This study uses a quantitative approach with primary data obtained through questionnaires distributed to 80 respondents who have used the services of PT AGI Tour Indonesia. The data were analyzed using SPSS version 26, including validity and reliability tests, classical assumption tests, multiple linear regression analysis, correlation analysis, coefficient of determination, and hypothesis testing using the t-test and F-test. The findings show that all questionnaire items related to the variables of brand image, price, and pilgrims’ decisions are valid and reliable. The classical assumption tests indicate that the data are normally distributed, linear, and free from multicollinearity. The results of multiple linear regression analysis reveal that brand image and price have positive effects on pilgrims’ decisions, with the regression equation Y = 10.889 + 0.425X₁ + 0.539X₂. The correlation coefficient (R) of 0.834 reflects a very strong relationship between brand image, price, and pilgrims’ decisions. Meanwhile, the coefficient of determination (R²) of 0.696 indicates that 69.6% of pilgrims’ decisions are influenced by brand image and price, while the remaining 30.4% is affected by other factors not examined in this study. The results of both simultaneous and partial hypothesis testing show that brand image and price significantly influence pilgrims’ decisions. Therefore, this study concludes that strengthening brand image and offering competitive pricing are important strategies for Umrah travel agencies to attract and maintain pilgrims.

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