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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 2,568 Documents
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SWOT Analysis for Strategies to Improve SME Competitiveness: (A Case Study of “Syamsurya” Grocery Store in Wonorejo Village) Galih Tri Prayoga; Adhi Bawono
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.v9i1.7212

Abstract

Syamsurya Grocery Store is a retail MSME located in Wonorejo Village that serves the daily needs of the surrounding community. However, the store faces serious challenges from the growing dominance of modern minimarkets and e-commerce. This intense competition demands that the grocery store enhance its competitiveness through the implementation of appropriate and targeted strategies. This study aims to identify strategies that can be applied by Syamsurya Grocery Store using a SWOT analysis approach, covering its strengths, weaknesses, opportunities, and threats. The research employs a descriptive qualitative method, with data collected through in-depth interviews with the owner of Syamsurya Grocery Store and direct observation of the store's operations. The analysis results show an IFAS score of 1.33 and an EFAS score of 1.07, positioning the store in Quadrant I (Aggressive). This position reflects a great opportunity to optimally leverage internal strengths and external opportunities. The strategies generated include utilizing its strategic location, developing customer loyalty programs, using social media, and improving operations through better stock management and more attractive product displays. This study demonstrates that appropriate SO and WT strategies can maintain the grocery store's competitiveness in the retail market. Moreover, this research also contributes theoretically to the application of SWOT analysis for MSMEs in the rural retail sector and offers suggestions for future studies.
Comparative Analysis of Activity-Based Costing Implementation: Developed vs Developing Countries Asri Usman; Alimuddin Alimuddin; Nurul Aulia Hidayat; Nurul Maghfirah Sultan; Muthmainnah Muthmainnah
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.v9i1.9107

Abstract

Activity-Based Costing (ABC) has been widely recognized as an innovative management accounting method designed to improve cost accuracy and managerial decision-making. However, previous studies show that its implementation varies significantly between developed and developing countries due to differences in institutional readiness and economic capacity. This research addresses the problem of uneven adoption and fragmented empirical evidence regarding ABC implementation across countries with different economic classifications. Therefore, this study aims to compare the adoption of ABC in developed and developing countries, identify the main drivers and barriers influencing its implementation, and propose suitable adaptation strategies for developing economies. Using a descriptive qualitative literature review method, this study analyzes ten peer-reviewed international articles published between 2000 and 2025, representing five developed and five developing countries. The results indicate that developed countries successfully implement ABC due to strong technological infrastructure, competent human resources, top management commitment, and competitive business environments. In contrast, developing countries face challenges such as limited information technology, high implementation costs, insufficient managerial competence, and organizational resistance to change. This study concludes that the effectiveness of ABC is highly context-dependent and influenced by institutional and economic conditions. Practically, the study suggests adaptive strategies including gradual implementation, capacity building, and policy support to enhance ABC adoption in developing countries.
Analysis of Contractual Compliance and Financial Alignment in Productive and Investment Products within Sharia Cooperative Muhamad Komarudin; M. Rasyid Guntur Pratomo
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 financing framework of Benteng Mikro Indonesia (BMI) Sharia Cooperative encompasses various products, notably those categorized as productive and investment financing. Productive financing is implemented through murabahah and musharakah contracts, whereas investment financing utilizes istisna and ijarah agreements. This research seeks to provide a comprehensive examination of the alignment between contractual structures and the financing products offered by BMI Sharia Cooperative. Employing a descriptive qualitative approach, data were collected through interviews and secondary sources, including the cooperative’s official website, reports, and operational guidelines. Findings reveal that murabahah in productive financing and istisna in investment financing conform to DSN-MUI fatwas. Conversely, the ijarah contract demonstrates partial non-compliance, particularly regarding the determination of ujrah (compensation), which is calculated based on the loan amount rather than the benefits derived. Furthermore, while musharakah is generally appropriate, its application to agriculture and livestock-based products is less suitable due to seasonal returns tied to harvest cycles rather than monthly income.
When Visuals Speak: The Impact of Accentations on Decision Outcomes Novita Putri Ardiana; Mohamad Rifqy Roosdhani; Anna Widiastuti
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.v9i1.9160

Abstract

This study investigates how visual accentuation influences re-election intention among Generation Z, with visual appeal and self-brand congruence as mediating factors. The study focuses on the 2024 Indonesian Legislative Election, examining a campaign that used a distinctive visual strategy featuring a popular fictional character. A quantitative approach was applied, with data collected from 400 Generation Z respondents in the Central Java II electoral district. Structural Equation Modeling Partial Least Squares (SEM PLS) was used to analyze the relationships among visual accentuation, visual appeal, self-brand congruence, and re-election intention. The results indicate that visual accentuation significantly affects re-election intention. Stronger effects occur indirectly through visual appeal and self-brand congruence than through direct exposure alone, suggesting that psychological evaluations enhance the impact of visual elements on voter behavior. These findings highlight the importance of designing political campaigns that leverage visual strategies to engage younger voters effectively. The study provides practical guidance for political communication and lays the foundation for future research on visual-based persuasion in electoral contexts.
Strengthening Cost Structure and Revenue Stream Strategies Based on the Business Model Canvas in Dryland Farming Systems in Alor Sulche Ifone Nafi; Jasintha Dessy Tapatfeto; Jonri Lomi Ga; Alexius Leonardo Johanis; Krista Arifinda Pailaka
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.v9i1.9181

Abstract

Dryland farming in archipelagic regions such as Alor Regency faces structural challenges, including limited water availability, high production costs, and low productivity. These conditions necessitate adaptive and technology-based business model innovations. This study aims to analyze strategies for strengthening the cost structure and revenue stream through a Business Model Canvas (BMC) approach supported by smart farming and renewable energy. The research was conducted using a community-based applied research method and a single-case study design involving the Batu Nirwala farmer group over four months. The analytical framework used included BMC analysis, before–after impact analysis, and qualitative thematic analysis. The results show that integrating solar power systems and automated precision fertigation can reduce energy costs to nearly zero, increase crop productivity, expand productive land by 80%, and promote income diversification through the development of derivative products and technology-based services. The implementation of these technologies also strengthens farmers’ institutional capacity and enhances the scalability of the business model in similar agroclimatic regions. This study contributes to the development of a technology-based sustainable agricultural business model framework in dryland areas and offers strategic implications for regional policy and agribusiness entrepreneurship development.
The Effect of Islamic Social Reporting, Public Ownership, Number of Meetings, and Education of the Sharia Supervisory Board on Social Performance Nindi Putrisari; Iwan Fakhruddin; Azmi Fitriati; Dwi Winarni
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.v9i1.9247

Abstract

This study aims to examine the influence of Islamic social reporting, public ownership, the number of Sharia Supervisory Board meetings, and the Sharia Supervisory Board members’ education level on social performance. The population used in this study consisted of Islamic banks from 2017 to 2024. The sampling technique used was purposive, yielding a sample of 116 companies that met the criteria. Empirical testing was conducted using panel data analysis with a fixed-effects model and cluster-standard error correction in STATA to ensure the accuracy of the estimates. The results of this study indicate that the variables public ownership and the Sharia Supervisory Board’s education level have a positive effect on social performance. Meanwhile, the variables Islamic Social Reporting and the number of Sharia Supervisory Board meetings do not affect social performance.
Bitcoin Versus Gold Investment Performance During Covid-19 Recovery Period Meikelwis Wijaya; Indah Melati
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.v9i1.9285

Abstract

This study examines the comparative investment performance of Bitcoin and gold during the COVID-19 recovery period from March 2020 to December 2024. Using daily price data, the research employs Return on Investment analysis and ARCH- GARCH volatility modelling to assess the risk-return characteristics of both investment instruments during this critical economic period. The analysis reveals fundamental differences between the assets. Bitcoin exhibited average daily returns of 0.18% compared to gold's 0.04%, while demonstrating volatility 3.10 times higher than gold. ARCH-GARCH modelling confirms distinct volatility dynamics, with Bitcoin showing high volatility persistence indicating clustering effects, while gold demonstrates minimal persistence with no GARCH effects, reflecting stable characteristics. Five research hypotheses were tested and supported. Bitcoin demonstrated superior ROI performance but with substantially higher volatility than gold. GARCH models provided superior fit compared to ARCH specifications for both assets. The analysis reveals significantly different risk-return profiles, positioning Bitcoin as a high-risk, high-return asset suitable for risk-tolerant investors, while gold maintains its role as a stable portfolio diversifier. The findings demonstrate that Bitcoin and gold serve complementary rather than competing roles in investment portfolios during crisis periods. The results provide quantitative evidence for investment decision-making between traditional and digital assets, contributing valuable insights to cryptocurrency investment literature during unprecedented market conditions.
Evaluation of Risk Culture Implementation in the Digital Investment Company PT XYZ Fanny Wiryana; Tubagus Muhammad Yusuf Khudri
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 aims to evaluate the risk culture at digital investment company PT XYZ using the The Institute of Risk Management (IRM) 2012 framework. The research employs a case study design with a qualitative approach. Data were collected through semi-structured interviews and surveys. At the individual level, analysis was conducted using the Risk Type Compass and Moral DNA instruments. The Risk Type Compass results indicate that employees at PT XYZ tend to exhibit a relatively balanced tolerance across most risk types. PT XYZ shows a combination of adventurous–deliberate traits (bold yet calm and stable) as well as prudent–intense tendencies (careful and conscientious). Based on the Moral DNA analysis, employees at PT XYZ demonstrate a predominant inclination toward reason ethics in their decision-making processes. At the organizational level, analysis through interviews and the Double S Model shows that PT XYZ’s culture falls into the communal category, indicating high levels of social cohesion and solidarity within the organization. Furthermore, evaluation using the eight aspects of the IRM Risk Culture Aspects Model reveals several areas that require improvement, specifically in the following aspects Risk Leadership, Responding to Bad News, Risk Governance, and Risk Resources. Meanwhile, the aspects that are already considered to be relatively strong include Risk Transparency, Risk Competence, Risk Decisions, and Rewarding Appropriate Risk Taking.
Managerial Strategy of SP2DK for Value Added Tax (VAT) and Income Tax (PPH) Reporting Budiyanto Budiyanto
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.v9i1.9349

Abstract

Hospitals operate as both public service institutions and business entities, requiring them to balance healthcare delivery with sound financial management and tax compliance. Although many core medical services are exempt from Value Added Tax (VAT), hospitals frequently conduct taxable commercial activities that create complexity in VAT and Income Tax (PPh) reporting. Differences in interpretation between hospitals and tax authorities often result in the issuance of a Letter of Request for Explanation of Data and/or Information (SP2DK), which functions as a supervisory and corrective instrument. This study aims to analyze managerial strategies adopted by private hospitals under the East Java Christian Church Health Foundation (GKJW) in responding to SP2DK related to VAT and Income Tax reporting. Using a qualitative case study approach, data were collected through in-depth interviews, observations, and document analysis at three hospitals: Marsudi Waluyo Hospital (RSMW), Kristen Mojowarno Hospital (RSKM), and Mardi Waloeja Kauman Maternity and Children’s Hospital (RSIA Mardika). The findings indicate that effective SP2DK responses rely heavily on cross-functional coordination, improvement of tax literacy among staff, and the integration of accounting and tax information systems such as e-Faktur. The establishment of internal tax response teams, collaboration with external tax consultants, and active communication with tax authorities were found to significantly enhance reporting accuracy and response speed. However, challenges persist, including limited understanding of VAT regulations, non-integrated systems, delayed supplier tax invoices, and human resource constraints. Overall, the study demonstrates a shift in hospital tax management from reactive to proactive practices, positioning SP2DK as an organizational learning mechanism that strengthens compliance, accountability, and governance in faith-based healthcare institutions.
Analysis of the Royal Pita Maha Ubud Management Strategy in Improving the Competitiveness of Tourism Accommodation: Supporting Factors and Obstacles to Development Anak Agung Istri Wahyu Bira Dewi dewi; I Gusti Made Widya Sena; I Nyoman Piartha
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.v9i1.9386

Abstract

This study aims to analyze the management strategy of The Royal Pita Maha Resort using the POAC (Planning, Organizing, Actuating, Controlling) approach and a SWOT analysis to understand the strengths, weaknesses, opportunities, and threats in developing a culture-based and sustainable resort. The method used is qualitative research with interviews, observation, and documentation as the main data sources. The results show that the management strategy has been running well through local culture-based planning, a clear organizational structure, the implementation of premium services, and regular quality monitoring. The SWOT analysis shows that significant opportunities lie in the trends of sustainable tourism, wellness tourism, and the upper-middle-class domestic market. However, the resort also faces threats such as competition from luxury accommodations, changing tourist preferences, and dependence on international tourists. Overall, The Royal Pita Maha Resort is strategically positioned to grow through continuous innovation and adaptation.

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