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Mohamad Toha
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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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Residents’ Perceptions of Gay Tourism: Exploring Attitudes, Sexual Prejudice and Discrimination, and Place Image Rahmat Satria Harmi; Febrian Nur Ramadhan; M Rasyid Fauzirin; Roozbeh Babolian Hendijani
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.v9i1.9401

Abstract

While numerous studies have explored residents’ attitudes towards tourism in general, limited research exists on their perspectives towards gay tourism, especially in non-Western contexts. Most existing studies focus on Western countries, where there is generally higher acceptance of homosexuality, overlooking majority Muslim countries. Residents’ attitudes towards tourism are believed to be key factor in the sustainability of tourism development. This study aims to investigate the residents’ attitudes towards gay tourism. This study investigates residents’ attitudes towards gay tourism, focusing on the influence of place image, perceived impacts, and sexual prejudice. The study finds a significant positive relationship between perceived economic and socio-cultural impacts and residents’ supportive attitudes towards gay tourism. However, no correlation is found between place image and attitudes, while sexual prejudice and discrimination play a role in shaping negative attitudes towards gay tourism. This research provides an analysis of the perceptions of gay tourism among residents by incorporating, for the first time, the variables of place image and sexual prejudice toward tourism and cultural studies.
The Effect of Consumer Behavior and Financial Literacy on Financial Satisfaction of the Millennial Generation with Financial Stress Mediation Farida Fatmawati; Rifa'atul Maftuhah; Rahila Amanatul Ummah
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 analyzes the influence of consumer behavior and financial literacy on financial satisfaction with financial stress as a mediating variable in the millennial generation in Surabaya. The research used a quantitative approach with an explanatory survey through an online questionnaire aimed at millennials aged 29-40 years who are active users of digital financial services. Data analysis was performed using Partial Least Squares- Structural Equation Modeling (PLS-SEM). The results of the study show that consumer behavior has a negative effect on financial satisfaction, while financial literacy has a positive and significant effect. Financial stress acts as a mediator, indicating that impulsive consumption tendencies and low financial capacity can increase psychological stress and decrease an individual's financial well-being. These findings underscore the importance of improving financial literacy and controlling consumer behavior to strengthen millennials' financial satisfaction in the digital era. This research provides practical implications for policy makers and financial institutions in designing more targeted financial education programs.
The Effect of Profitability, Leverage, Company Size, and Inventory Intensity on Tax Avoidance (A Study of Health Sector Companies Listed on the IDX in the 2021–2024 Period) Melyyana Eka Putri Suwanda; Eni Srihastui; Moch. Wahyudi
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

Indonesia’s healthcare sector experienced substantial post-pandemic growth, with revenues increasing by 11.7% in 2024. However, strict regulatory oversight by the Food and Drug Supervisory Agency (BPOM) and high inventory intensity create unique dynamics in corporate tax avoidance behavior. This study examines the effect of profitability (Return on Assets/ROA), leverage (Debt to Equity Ratio/DER), company size (SIZE), and inventory intensity (INV) on tax avoidance, operationalized as using the Effective Tax Rate (ETR), in healthcare companies operating in the sector and listed on the Indonesia Stock Exchange (IDX) over the 2021–2024 period. Grounded in agency theory and the political cost hypothesis, this this study adopts a quantitative methodology utilizing secondary data derived from annual financial reports. A total of 56 firm-year observations from 14 companies were selected through purposive sampling. Panel data regression analysis was conducted using EViews 13, including model the analysis involves panel data model selection tests (Chow, Hausman, and Lagrange Multiplier), classical assumption testing, and hypothesis testing through t-tests and F-tests. The results indicate that profitability (β = −0.0047; p = 0.0018) and inventory intensity (β = −0.2142; p = 0.0234) exert a significant negative influence on tax avoidance, whereas leverage and firm size exhibit no statistically significant impact. Simultaneously, the independent variables explain 32.61% of the variation in tax avoidance (R² = 0.3261; p = 0.0004). These findings support the political cost hypothesis.
Implementation of Stewardship and Contingency Theory in Islamic Cash Management Bagas Pangestu Pribadi; Ngurah Ayu Dian Anggraeni; Sodikin Manaf
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.v9i1.9487

Abstract

This research aims to explore the meaning of cash management in MSMEs in the midst of the dynamics of tax compliance and religiosity values. Using a hermeneutic phenomenological approach, this study constructs a cash management model that is rooted in the integration of Stewardship Theory (spiritual motivation) and Contingency Theory (situational adaptation). The results of the study show that the integration of the two theories gave birth to the practice of Islamic Cash Management which consists of five dimensions: (1) Prudential-based Cash Planning (Ihtiyath) and Wealth Guard (Hifz al-Mal); (2) Cash control that upholds the trust; (3) Cash & Liquidity Management to achieve benefits (Maslahah) and balance (Tawazun); (4) Transparent and fair ('Adl) Cash Conversion Cycle; and (5) Cash Reporting and Visibility as a form of transparency (Bayan) and self-evaluation (Muhasabah). These five dimensions collectively shape and direct three main cash flows: Cash Inflows as a survival strategy, Social Responsibility as wealth purification, and Cash Outflows as social capital investments. In conclusion, this model confirms that MSME resilience is built through a balance between business rationality and transcendental accountability.
The Impact of Corporate Governance Mechanisms on the Financial Performance of State-Owned Enterprises in Indonesia Elvira Julianti; Niken Yuni Astuti; Henny Setyo Lestari
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.v9i1.9492

Abstract

This study examines the impact of corporate governance mechanisms on the financial performance of State-Owned Enterprises (SOEs) in Indonesia. The governance variables analyzed include board size, female board representation, board independence, audit committee, firm age, and leverage. Using panel data from Indonesian SOEs, the results show that board size, female board representation, board independence, audit committee, and firm age do not have a significant effect on financial performance as measured by return on equity (ROE). In contrast, leverage is found to have a significant negative effect on ROE, indicating that higher debt levels tend to reduce equity returns. These findings suggest that, within Indonesian SOEs, financial structure plays a more prominent role in determining profitability than the corporate governance attributes examined in this study.
The Effect of Job Mutation, Work Rotation on Performance with Job Satisfaction as an Intervening Variable in PLN UP3 Situbondo Hotber Joy Hamonangan Sitanggang; Sugeng Mulyono; Jamal Abdul Nasir
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.v9i1.9510

Abstract

In the competitive global economy, optimizing human resource performance is crucial. Organizations frequently utilize job transfer and rotation policies to enhance adaptability and skills, yet their impact on employee performance remains inconsistent and warrants deeper investigation. This study aims to analyze the direct effects of job transfer and job rotation on employee performance, as well as their indirect effects through the intervening variable of job satisfaction at PT PLN UP3 Situbondo. A quantitative explanatory approach was employed, using a total sampling technique of 79 permanent employees. Data was collected via questionnaire and analyzed using Structural Equation Modeling (SEM) with the SmartPLS application. The results indicate that both job transfer and job rotation have a significant positive direct effect on employee performance. Furthermore, both variables also positively influence job satisfaction, which in turn significantly enhances performance. Importantly, job satisfaction is proven to act as a partial mediating variable in the relationship between both HR practices and employee performance. These findings emphasize the critical role of strategic implementation of transfer and rotation, supported by measures to increase job satisfaction, for improving overall employee productivity
The Effect of Financial Literacy, Financial Attitude, and Digital Transaction Adoption on MSME Financial Management in the F&B Sector in Pontianak Salsa Seprilla Rizki; Heni Safitri; Dedi Hariyanto
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

Abstract This study aims to analyze the effect of financial literacy, financial attitude, and digital transaction adoption on the financial management of micro, small, and medium enterprises (MSMEs) in the food and beverage (F&B) sector in Pontianak City. This study employs a quantitative approach with an associative research design. The sampling technique used is purposive sampling, involving 150 MSME owners as respondents. Primary data were collected through a questionnaire using a five-point Likert scale and were analyzed using multiple linear regression after passing validity, reliability, and classical assumption tests. The results show that financial literacy has a positive and significant effect on MSME financial management, financial attitude has a positive and significant effect, and digital transaction adoption also has a positive and significant effect. Simultaneously, the three independent variables have a significant effect on MSME financial management. The correlation coefficient indicates a strong relationship (R = 0.722) with a coefficient of determination of 0.521, meaning that 52.1% of the variation in MSME financial management can be explained by financial literacy, financial attitude, and digital transaction adoption, while the remainder is influenced by other factors outside the research model. These findings emphasize the importance of improving financial literacy and financial attitude as well as utilizing digital transactions in supporting more effective and sustainable financial management for F&B MSMEs.
The Effect of Financial Knowledge, Financial Self-Efficacy, Lifestyle, and Financial Attitude on Household Financial Management Behavior among Housewives in Kubu Raya Regency Dessi Aprilyani; Heni Safitri; Dedi Hariyanto
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 aims to examine the effect of financial knowledge, financial self-efficacy, lifestyle, and financial attitude on household financial management behavior among housewives in Kubu Raya Regency. This study uses a causal associative method. The population in this study consists of all housewives residing in Kubu Raya Regency, with a sample of 150 respondents determined using purposive sampling. Based on the multiple linear regression analysis, the regression equation is obtained as follows: Y = 1.128 + 0.205X₁ + 0.238X₂ + 0.201X₃ + 0.135X₄. The correlation coefficient result shows a value of 0.708, indicating a strong relationship between financial knowledge, financial self-efficacy, lifestyle, and financial attitude on financial management behavior. The coefficient of determination shows a value of 0.501, meaning that financial management behavior is influenced by financial knowledge, financial self-efficacy, lifestyle, and financial attitude by 50.1%. The simultaneous test results indicate that financial knowledge, financial self-efficacy, lifestyle, and financial attitude jointly have a positive and significant effect on household financial management behavior among housewives in Kubu Raya Regency. The partial test results show that financial knowledge, financial self-efficacy, lifestyle, and financial attitude each have a positive and significant effect on financial management behavior.
Analysis of the Effect of Financial Literacy, QRIS Usage, and Financial Attitude on Personal Financial Management Behavior with Lifestyle as a Moderating Variable in Pontianak Windy Ananda Pratiwi; Edy Suryadi
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 effect of financial literacy, QRIS usage, and financial attitude on personal financial management behavior, with lifestyle as a moderating variable, among QRIS users in Pontianak City. The study employed a quantitative associative design using primary data collected through a structured questionnaire distributed via Google Form. A total of 150 respondents were selected using purposive sampling, and the sample size was determined using the Cochran formula. Data were analyzed using instrument tests (validity and reliability), classical assumption tests, and Moderated Regression Analysis (MRA). The results indicate that financial attitude has a positive and significant effect on personal financial management behavior, while QRIS usage shows a significant negative effect. Lifestyle significantly influences financial management behavior and moderates the relationship between financial attitude and financial management behavior. However, lifestyle does not moderate the effects of financial literacy and QRIS usage. These findings suggest that strengthening financial attitude and controlling spending behavior in digital transactions are essential to improve personal financial management in the era of QR-based payments.
The Effect of LMX and Competence on Employee Performance with Motivation as a Mediating Variable Aldila Nisa Ilmatu Tsaabita; Tristiana Rijanti
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.v9i1.9629

Abstract

This study aims to see how LMX and Competency affect Performance with Motivation as a mediating variable in the Regional Secretariat of Temanggung Regency. The population is the total number of civil servants in the Temanggung Regency Regional Secretariat of 101 employees. The study used non-probability sampling using a saturated sampling technique where the sample number was 101 employees. Data was collected using questionnaires and then analyzed using multiple regression analysis techniques to see how the variables were related. The results showed that LMX had a positive and significant effect on motivation, competence had a positive and significant effect on motivation, competence had a positive and significant effect on performance, motivation had a positive and significant effect on performance, motivation mediated the influence of LMX on performance, and motivation mediated the effect of competence on performance. LMX has no effect on performance.

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