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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 2,738 Documents
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Evaluation of the CIPP Model in the Tax Administration Core System Business Process E-learning Program at the Tax Education and Training Center Yudi Ristu Prihawan; Sugeng Bayu Wahyono
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.v9i1.9195

Abstract

This study evaluates the SIAP Core Tax Administration System Business Process E-learning Program delivered by the Tax Training Center, Ministry of Finance, Indonesia, using the CIPP model (Context, Input, Process, Product). The evaluation examines alignment with organizational needs, resource readiness, implementation quality, and impacts on participants’ performance and their work units within the Directorate General of Taxes’ digital transformation agenda. A descriptive quantitative design was applied at the Tax Training Center and the Directorate General of Taxes (Special Region Jakarta). Participants were program alumni. Data were collected through a CIPP-based questionnaire and complemented by interviews with e-learning managers, with triangulation supported by relevant documents. Quantitative data were analyzed using descriptive statistics, while interview findings were used to enrich interpretation. Results indicate that the program is rated very good across all CIPP components: the context shows clear needs-based design and policy support; inputs reflect adequate instructors, learning materials, and facilities; the process demonstrates structured delivery with interactive elements; and the product reveals positive effects on participants’ competence and job performance. The study recommends continuous improvement and periodic evaluation of the program to strengthen human resource capacity for SIAP implementation.
The Role of Financial Technology and Intellectual Capital in Mediating the Influence of Financial Literacy on Business Sustainability Alni Rahmawati; Micola Imanda Julian
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 test the influence of financial literacy on business sustainability with Intellectual capital and Financial technology as mediators in MSMEs in the Special Region of Yogyakarta. This study uses a quantitative approach, the type of data is primary data. The subjects in this study are actors, managers, actors as well as managers of MSMEs. The sampling technique used is purposive sampling. Data was collected through questionnaires, the sample number was 100 respondents. The analysis tool using the analysis path is supported by Smart PLS 4.0 software. The results of the study include financial literacy has a significant positive effect on business sustainability, financial literacy has a significant positive effect on intellectual capital, financial literacy has a significant positive effect on financial technology, intellectual capital has a significant positive effect on business sustainability, financial technology has a significant positive effect on business sustainability, intellectual capital mediates the influence of financial literacy For business sustainability, financial technology mediates the influence of financial literacy on business sustainability. The implication of this research is that financial management is an important component in making effective decisions and can improve business sustainability.
Evaluation of the Development of Student Diversity at State Elementary School Sukasari Cileunyi Bandung Andewi Suhartini; Agus Hidayat; Ujang Koswara; Pipih Santora; Desi Rosulina; Hamdan Maulana
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

The development of students’ religious character is a fundamental aspect of character education at the elementary school level. This study aims to evaluate the implementation of religious development programs at State Elementary School Sukasari Cileunyi Bandung and to identify the supporting factors, obstacles, and their contributions to shaping students’ religious behavior. Employing a descriptive qualitative approach, data were collected through observations, in-depth interviews, and documentation involving Islamic education teachers, homeroom teachers, the school principal, and students. The findings reveal that religious development is carried out through worship habituation, teacher role modeling, reinforcement of Islamic education learning, and extracurricular activities. Key supporting factors include the consistency of teachers’ roles, a conducive school environment, and parental involvement, while the obstacles comprise student discipline issues, limited worship facilities, and differences in family religious culture. These findings underscore the importance of habituation and exemplary behavior as core approaches in shaping the religious character of elementary school students. Theoretically, the study enriches the discourse on the effectiveness of habituation-based religious education. Practically, the results provide recommendations for improving religious programs in elementary education institutions so that they may become more systematic and measurable.
The Impact of Liquidity on the Financial Performance of Banks Listed on the Indonesia Stock Exchange (IDX) Erina Yanti; Pu Libing; Henny Setyo Lestari; Susy Muchtar
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.v9i1.9253

Abstract

This research seeks to examine the impact of credit risk, liquidity, price risk, operational risk, capital adequacy ratio, and loan-to-deposit ratio on the financial performance of banks listed on the Indonesia Stock Exchange (IDX) during 2020–2024. Financial performance is assessed through ROA and ROE. Using purposive sampling, 26 banks that met the criteria were selected and analyzed through panel data regression. The results suggest that companies and investors should also take into account other factors that may influence financial performance. The regression analysis revealed that, individually, the LDR and operational risk (ORISK) significantly affected ROA, while the remaining variables were not significant. However, collectively, all independent variables had a significant impact on ROA, with an adjusted R-squared of 65%, indicating that 65% of ROA variation was explained by these variables. In contrast, for the ROE model, only operational risk (ORISK) showed a significant partial effect, whereas other variables were insignificant. Simultaneously, the independent variables significantly influenced ROE, with an adjusted R-squared of 54%, meaning that 54% of the variation in ROE was accounted for. Overall, operational risk (ORISK) consistently exerted a negative influence on bank profitability under both ROA and ROE measures, whereas the effects of other variables were more limited. These results highlight the critical role of operational risk management in sustaining banking profitability.
The Gap between Theory and Practice of Islamic Character Education in Islamic Religious Education (PAI) at State Elementary School Sukasari: Analysis of Contemporary Issues and Challenges Sarbini Sarbini; Saca Suhendi; Agus Hidayat; Imas Khotimah; Mugeni Muhammad; Nur Sab’rina Fathimah
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 explore how Islamic Religious Education (PAI) teachers, students, and other school stakeholders interpret and experience this lack of synchronization in their daily practices. Employing a qualitative case study approach, the research focuses on participants’ subjective experiences and the social processes that shape their understanding of Islamic character education at Sukasari Public Elementary School. Data were collected through in-depth interviews, participant observation, and document analysis, involving eight participants consisting of PAI teachers, students, and the school principal. The data were analyzed using thematic analysis to identify patterns of meaning emerging from classroom interactions, reflections, and social dynamics. The findings reveal three main themes: inconsistency between school culture and the Islamic values being taught, teachers’ moral identity struggles in balancing professional and spiritual demands, and students’ affective dissonance when the values learned do not align with their social experiences. This study contributes theoretically by broadening the understanding of Islamic character education as a relational and emotional process, while also offering practical implications, including the importance of dialogical learning, strengthening school culture, and providing emotional support for both teachers and students. Furthermore, the study opens avenues for future research on moral identity and social dynamics in religious education in Indonesia.
Analysis of Gold Pawn Product Trends at BPRS Sarana Prima Mandiri Bangkalan in 2021–2024 Latipah, Latipah; Setiawan, Firman
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 analyze the dynamics of gold pawn product trends at BPRS Sarana Prima Mandiri Bangkalan during the 2021–2024 period. Gold pawning is an attractive option for the public due to its practicality, security, and compliance with Islamic principles. However, fluctuations in the number of customers highlight the need for a trend analysis to identify emerging patterns. This research adopts a descriptive quantitative approach using secondary data from the annual reports of BPRS Sarana Prima Mandiri. The data were analyzed through percentage change calculations and presented in tables and graphs. The findings reveal a decline in customers from 1,165 in 2021 to 1,093 in 2022. A sharp drop occurred in 2023 with only 199 customers, followed by a slight recovery to 314 in 2024. Overall, the gold pawn product trend declined steeply between 2021 and 2023, with indications of minor recovery in 2024. These results emphasize the need for innovative strategies to sustain and enhance customer interest.
Analysis of Organizational Behavior Transformation in the Era of Digitalization and Sustainability at State Universities Firda Maulani Lestari; Hady Siti Hadijah; Janah Sojanah; Eeng Ahman; Budi Santoso
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.v9i1.9360

Abstract

This study presents a Systematic Literature Review (SLR) on the transformation of organizational behavior in the era of digitalization and sustainability within higher education institutions. Using an SLR approach and systematic searches across academic databases such as Scopus, Google Scholar, and ScienceDirect, ten relevant national and international articles were identified and thematically analyzed. The aim of this review is to explore trends, driving factors, and practical implications of digitalization and sustainability practices on organizational behavior in higher education settings. The findings highlight four interrelated dominant themes: (1) digital leadership that drives organizational culture transformation; (2) adaptive organizational culture that supports innovation and continuous learning; (3) green innovation and green campus initiatives as tangible forms of sustainability; and (4) human resource readiness through enhanced digital literacy. The study emphasizes the importance of integrating digital and sustainability-oriented policies into institutional strategies to foster adaptive, collaborative, innovative, and long-term sustainable organizational behavior within higher education.
Good Corporate Governance, Profitability, and Sustainability Report Disclosure: The Moderating Role of Firm Size Nesya Aqillah Santoso; Frido Simatupang
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

Over time, companies are required to be more than just profit-oriented, but also responsible for people and the planet, in accordance with the "Triple-P Bottom Line" concept, which serves as a reference for companies in disclosing sustainability reports. This study aims to analyze the influence of independent boards of commissioners, audit committees, and return on assets on sustainability report disclosure, with firm size as a moderating variable, in energy sector companies listed on the Indonesia Stock Exchange (IDX) for the 2022-2024 period. Using the purposive sampling technique, a sample of 22 companies was obtained. Data analysis was conducted using the panel data regression method and Moderated Regression Analysis (MRA) processed using E-views 13. The results of the study indicate that the independent board of commissioners, audit committee, and return on assets do not partially influence the disclosure of sustainability reports. Firm size can moderate the influence of the independent board of commissioners and return on assets on sustainability report disclosure. Meanwhile, firm size cannot moderate the influence of the audit committee on sustainability report disclosure. These results contribute to the sustainability reporting literature by highlighting the conditional role of firm size in strengthening governance and profitability mechanisms, particularly within the energy sector of an emerging market context.
The L2-Effnet for Human Skin Disease Multiclass Classification Kurnia Adi Cahyanto; Kusworo Adi; Catur Edi 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.v9i1.9384

Abstract

Skin diseases are common health problems that are often underestimated as most are mild and can be treated with over-the-counter medications, however, some types such as melanoma can be cancerous and deadly if not treated properly. Melanoma is caused by overexposure to ultraviolet light and has a 99% cure rate if diagnosed early, but decreases to 20% in advanced stages. In Indonesia, the uneven distribution of medical personnel and geographical challenges cause many cases of skin diseases not to be diagnosed well. This study develops a multi-class skin disease classification model using transfer learning by utilizing pre-trained models such as EfficientNetV2S to overcome data imbalance and improve accuracy. The dataset used is a combination of ISIC and Atlas Dermatology, which has been curated into 31 classes with a total of 3,399 samples, and data augmentation was performed to increase the sample size. The modified L2-EfficientNetV2S model showed a testing accuracy of 88.33%, higher than previous studies, demonstrating the potential of using deep learning in the early diagnosis of skin diseases to improve healthcare.
The Effect of Working Capital and Company Size on Profitability in Industrial Sector Companies on the IDX (2020–2024) Herdi Herdian Apriansyah; Dani Sopian
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.v9i1.9399

Abstract

This study aims to analyze the influence of working capital and company size on profitability in industrial sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. Profitability is an important indicator in assessing a company's financial performance because it reflects the company's ability to generate profits from the resources it has. This study uses descriptive and verifiable methods with a quantitative approach. The research population includes all industrial sector companies listed on the IDX, with purposive sampling techniques, so that 39 companies were obtained as samples. With an observation period of five years, the number of data analyzed was 195 observations. The research data is obtained from the company's officially published annual financial statements. Data analysis was carried out using statistical methods to test the influence of independent variables on dependent variables. The results show that working capital does not always have a positive effect on the company's profitability, which indicates that high working capital is not necessarily followed by efficient asset management. Meanwhile, the size of the company has a role in reflecting the stability and operational capacity of the company, although its effect on profitability depends on the effectiveness of management. This research is expected to contribute to the management of companies and investors in financial decision-making.

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