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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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Implementation of Green Accounting for MSMEs in and Outside the Mining Areas Palu City Ramadhan, Sahrul; Usman, Rudy; Indrisari, Rahayu; 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.v9i1.9369

Abstract

This study aims to analyze the implementation of green accounting in MSMEs operating in the Poboya mining area and outside the mining area in Palu City. The study used a descriptive qualitative approach with data collection techniques through in-depth interviews with six MSME informants from various business types. The results showed striking differences in environmental awareness, waste management, and readiness to implement green accounting. MSMEs in the mining area have a reactive environmental awareness due to exposure to the impacts of pollution, while MSMEs outside the mining area have a normative awareness driven by social values and business image. Waste management practices in MSMEs within the mining area emphasize pollution mitigation, while MSMEs outside the mining area focus on efficient use of materials. The study also found that all MSMEs have not implemented formal environmental cost recording due to limited knowledge and the absence of simple guidelines for green accounting. Nevertheless, all informants stated that the implementation of green accounting is important for business sustainability and environmental preservation. These findings emphasize the need for education, mentoring, and a simple recording model tailored to the capacity of MSMEs to support the implementation of green accounting in the future.
Analysis of Social and Environmental Impact of the Existence of PT Citra Palu Mineral (CPM) Gold Mine on the Community in Poboya Village Maulana, Alif; Usman, Rudy; Mustamin, Mustamin; Zahra, Femilia
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.v9i1.9389

Abstract

This study aims to analyze the social, economic, and environmental impacts of PT Citra Palu Minerals (CPM) mining activities on the surrounding communities in Poboya Village, and to evaluate the extent to which the company implements environmental accounting in its practices and reporting. Using a qualitative, case study-based approach, this study combines in-depth interviews, field observations, and analysis of company documents, particularly CPM's sustainability report. The results indicate that mining activities have transformed the livelihood structure of local communities, from previously dependent on the agricultural sector and traditional activities to dependent on the mining industry. However, promised employment opportunities have not been fully absorbed due to limited education and skills of local communities, leading to demands for a Community Mining Area (WPR) as a form of economic resistance and survival strategy. Field findings also revealed serious complaints regarding dust pollution and declining river water quality, which have prompted the community to switch to using drilled wells as an alternative water source. Although CPM's sustainability report lists health, reclamation, and environmental management programs, the community believes that the real impact on quality of life has not been fully realized. From an environmental accounting perspective, the company has recorded an environmental budget, but the information presented does not comprehensively reflect the effectiveness of its ecological impact control. This research confirms that the sustainability of the mining industry requires integration between ecological accountability, reporting transparency, and community involvement as the main actors in the sustainable development process.
The Effect of Participation and Community Supervision on the Village Fund Planning Process with Office Accountability as a Moderating Variable Khair, Andi Fathatul; Usman, Rudy; Jurana, Jurana; Masdar, Rahma
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.v9i1.9392

Abstract

This study aims to analyze the influence of Community Participation and Community Oversight on the Village Fund Planning Process, as well as to test the conditional role of Official Accountability as a moderating variable. Using a quantitative method using the Partial Least Squares Structural Equation Modeling (PLS-SEM) approach to data collected from Officials and community representatives in Dolo Barat District, the results of the study confirm that both Participation and Community Oversight directly contribute significantly to improving planning quality. The most important finding is the complex role of Official Accountability; on the one hand, official accountability strengthens the positive relationship between Community Participation and Planning, indicating optimal goal alignment between responsive officials and active communities. However, on the other hand, Official Accountability actually significantly weakens the positive influence of Community Oversight on Planning. This paradoxical effect indicates that a high level of accountability in Officials can trigger passive behavior or excessive trust from the community (Principals), thereby reducing the intensity and efficacy of the oversight function, which ultimately makes Community Oversight less effective as a driver of planning quality. This study concludes that although Official Accountability is needed to optimize Participation, the community needs to maintain a critical and non-passive attitude in supervision so that village development goals can be achieved optimally and sustainably
The Influence of Leadership and Organizational Culture on Employee Performance Through Organizational Commitment as an Intervening Variable at CV. Terus Jaya, East Lombok Regency Irmayani, Dian Susmilayatul; Sulaimiah, Sulaimiah
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.v9i1.9393

Abstract

This research aims to analyze the influence of leadership and organizational culture on employee performance through organizational commitment as an intervening variable at CV. Terus Jaya, East Lombok Regency. The study was motivated by the importance of leadership and a strong organizational culture in improving employee performance within a staple goods distribution company. The research problems focus on determining both the direct and indirect effects of leadership and organizational culture on employee performance mediated by organizational commitment. The study employed a quantitative survey method by distributing questionnaires to all employees, with a sample of 59 respondents selected from a total population of 134 employees. Data were analyzed using path analysis through SmartPLS 4.0 software. The results showed that leadership and organizational culture had a positive and significant influence on employee performance, both directly and indirectly, through organizational commitment. Furthermore, organizational commitment served as a significant mediating variable that strengthened the relationship between leadership, organizational culture, and employee performance. The findings emphasize the strategic role of leadership and cultural values in enhancing employee commitment and overall organizational effectiveness.
Good Corporate Governance Mechanisms on National Banking Performance Sarpinah, Dewi; Juliardi, Dodik; Utami, Helianti
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.v9i1.9394

Abstract

The banking sector plays a crucial role in Indonesia's national economy because it functions as a financial intermediary institution that collects funds from the public and distributes them in the form of credit for productive activities. In the banking sector, the implementation of GCG is not merely a formality; it is the basis for risk management, strategic decision-making, and the protection of the rights of authorized parties, including creditors, shareholders, and depositors. This study aims to examine the effect of Good Corporate Governance (GCG) mechanisms on the financial performance of national banks listed on the Indonesia Stock Exchange (IDX) for the 2021–2024 period. The research method uses a quantitative explanatory approach. The population consisted of 47 banks, with a sample of 23 banks selected through a purposive sampling technique. The data were analyzed using multiple linear regression to test the influence of the variables of the Board of Commissioners, Audit Committee, Institutional Ownership, and Managerial Ownership on Return on Assets (ROA). The results showed that simultaneously, GCG mechanisms significantly influenced banking performance with an F value of 4.608 (Sig. 0.010). Partially, the Board of Commissioners, Audit Committee, and Managerial Ownership have a positive and significant influence on ROA. However, Institutional Ownership did not significantly influence financial performance. The coefficient of determination indicates that GCG mechanisms explain 50.6% of the variation in ROA, with the remainder influenced by factors outside the model. This study concludes that strengthening the supervisory function and aligning management interests are key to improving banking performance post-pandemic.
The Role of Sharia Financial Literacy, and Word of Mouth by Employees on the Interest of Gold Installment Financing Customers of Bank Syariah Indonesia Febrianti, Putri Firda; Suaibah, Lilis
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.v9i1.9421

Abstract

The expansion of Islamic banking in Indonesia has catalyzed diverse financing innovations, including gold installment products offered by Bank Syariah Indonesia (BSI). However, customer adoption remains heterogeneous, necessitating examination of determinant factors. This study investigates how Islamic financial literacy and employee word of mouth (WOM) shape customer interest in gold installment financing through the lens of Theory of Planned Behavior and Information Asymmetry Theory. Employing a qualitative phenomenological approach, in-depth interviews were conducted with ten informants—five customers representing diverse literacy levels and five BSI employees from KCP Sidoarjo Ahmad Yani. Thematic analysis revealed that highly literate customers engage in critical contract evaluation, while those with limited understanding rely predominantly on employee guidance. Employee WOM functions as an educational bridge through storytelling, simulation techniques, and personalized communication. The interaction between literacy and WOM creates synergistic effects: optimal adoption emerges when high literacy combines with effective employee communication. This research contributes a dual-process framework explaining heterogeneous decision pathways in Islamic finance adoption and underscores the strategic integration of financial education with interpersonal communication in enhancing product penetration.
The Effect of Servqual, Social Media Marketing, and Facilities on Interest in Admission at Muhammadiyah University of Jember through Brand Religiosity Image as an Intervening Variable Nuzzila, Soraya Firdausi; Santoso, Budi; Nursaid, Nursaid
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.v9i1.9431

Abstract

The main objective of this study is to analyze the influence of service quality, social media marketing, and facilities on students' interest in registering with brand religiosity as an intervening variable. This study adopted a quantitative approach with a numerical method using the Partial Least Square (PLS) technique with WarpPLS 8.0 software. The population used in this study were active students of private universities in Jember Regency, with a total sample of 250 respondents, selected using non-probability sampling. Information was collected through a Likert scale survey and examined through validity and reliability checks, as well as structural model testing. The results showed that Servqual, Social Media Marketing, and Facilities influenced Interest in Registering and Brand Religiosity. Brand Religiosity has a positive and significant influence on Interest in Registering. However, Servqual, media marketing, and facilities have a positive and significant indirect effect on the Interest in registering through Brand Religiosity.
Analysis of the Mediating Role of OCB in the Relationship Between LOC, Self-Efficacy, and Organizational Justice on Employee Performance Nursanti, Tia; Darmawan, Akhmad; Arofah, Rifka Utami; Suyoto, Suyoto; Haryanto, Totok
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.v9i1.9482

Abstract

This study aims to analyze the effect of LOC, self-efficacy, and organizational justice on employee performance with OCB as a mediating variable among employees in the cutting department of PT. Hyup Sung Indonesia. This study uses quantitative research with saturated sampling or census method. The population consists of 132 employees in the cutting department. Data were collected using direct questionnaires. Data analysis used SEM-PLS. The results show that LOC does not significantly affect employee performance, but has a positive and significant effect on OCB. Self-efficacy and organizational justice positively and significantly affect employee performance and OCB. OCB positively and significantly affects employee performance and mediates the effects of self-efficacy and organizational justice on employee performance, but does not mediate the effects of LOC. The analysis results show that organizational justice is the most influential variable in improving employee performance, both directly and through the mediating role of OCB. This study contributes to strengthening human resource studies through the role of OCB in improving performance. The findings of this study also provide guidelines for organizations in improving fairness practices to encourage positive work behavior.
Evaluating Maqāṣid al-Sharīʿah Compliance in DSN–MUI Fatwas Governing Islamic Fintech and Crypto Instruments Prayitno, Farrel Izham
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

The rapid expansion of digital Islamic financial products, including fintech services and crypto-related instruments, has intensified regulatory reliance on fatwas while simultaneously raising concerns about their substantive alignment with the objectives of maqāṣid al-sharīʿah. Existing studies largely focus on legal permissibility and operational feasibility, leaving limited systematic evaluation of whether regulatory fatwas meaningfully realize ethical and governance-oriented Sharia objectives. This study aims to assess the extent of maqāṣid al-sharīʿah compliance of DSN–MUI fatwas governing digital Islamic financial products. Employing a normative–analytical design integrated with a maqāṣid-based simulation model, the study analyzes secondary and publicly available data, including selected DSN–MUI fatwas and supporting regulatory documents, and operationalizes maqāṣid principles into structured evaluative indicators. The simulation results indicate that the analyzed fatwas achieved moderate overall maqāṣid compliance, with relatively strong performance in wealth protection and permissibility dimensions, but weaker alignment in justice, harm prevention, and broader public interest objectives. Scenario-based analysis further shows that enhanced governance-oriented interpretation yielded only marginal improvements, suggesting structural rather than interpretative limitations in existing regulatory frameworks. These findings contribute theoretically by positioning maqāṣid al-sharīʿah as an evaluative governance framework rather than a purely justificatory doctrine and practically by offering a replicable model for assessing substantive Sharia compliance in digital finance regulation. The study underscores the importance of integrating explicit maqāṣid benchmarks into fatwa formulation to ensure that digital Islamic finance advances ethically, sustainably, and in line with the broader objectives of Islamic law.
The Effect of Job Demands on Burnout Among Employees of PT PLN on Madura Island with Job Resources as an Intervening Variable Putra, Angger Yulia; Suswati, Endang; Mulyono, Sugeng
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.v9i1.9496

Abstract

This study addresses the significant challenge of employee burnout, exacerbated by excessive job demands in the post-pandemic era, particularly within essential public service sectors like energy. Focusing on the unique, geographically isolated context of PT PLN on Madura Island, the research examines the direct influence of job demands on burnout and investigates the intervening role of job resources as proposed by the Job Demands-Resources (JD-R) theory. The primary objectives were to analyze the direct effect of job demands on burnout, test the moderating role of job resources, and explore the contextual influence of managerial discretion. A quantitative survey method was employed, utilizing a saturated sample of 125 employees across all PLN units in Madura. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results revealed complex dynamics: while all hypothesized paths were statistically significant, their directions contradicted conventional JD-R theory. Job demands had a significant negative effect on burnout, and job resources also showed a significant negative relationship with burnout. Only the positive effect of job demands on job resources aligned with theoretical expectations. These unexpected findings underscore the critical role of specific contextual factors such as remote location, socio-cultural norms, and organizational bureaucracy in reshaping well-known psychological pathways, suggesting that standardized interventions may be ineffective without contextual adaptation

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