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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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Workload, Work Environment, Organizational Culture and Its Influence on the Performance of Indonesian Migrant Workers in Koperasi Ladang Berhad, Terengganu Awa Awa; Erni Yuningsih; Yoyok Priyo Hutomo; Lia Kian; M. Albi Sahal Ma’hadi; Fina Aprilia; Karmila Karmila; Alisya Subhani; Tiara Cahyani
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

Companies in Malaysia employ a significant number of Indonesian workers, such as cooperatives, which play a crucial role in the palm oil business in Malaysia. Cooperatives are also growing, particularly in the palm oil plantation and farming sectors. However, Indonesian migrant workers' performance is still suboptimal. Factors that contribute to worker performance need to be addressed as a means of improvement. Comprehensive research on the influence of workload, work environment, and organizational culture on worker performance of Indonesian Migrant Workers in Malaysia, with a case study of cooperatives, namely Indonesian Migrant Workers at Koperasi Ladang Berhad, Terengganu involving all of these variables has not been studied before. This study examines the effects of workload, work environment, and organizational culture on the performance of Indonesian migrant workers at Koperasi Ladang Berhad, Terengganu. A quantitative approach was employed, utilizing a saturated sampling technique through the distribution of questionnaires to all 68 Indonesian migrant workers at the organization. Researchers used multiple linear regression data analysis with data tabulation through SPSS 27. The study found that, individually, workload has a negative and significant effect on worker performance, while both work environment and organizational culture have positive and significant effects. Collectively, workload, work environment, and organizational culture significantly influence worker performance. The coefficient of determination indicates that 91.4% of the variance in worker performance can be explained by these three variables, with the remaining 8.6% attributable to factors outside the research model. These findings may serve as a reference for researchers, business practitioners, and stakeholders, and further research in other sectors is recommended.
Why Customers Abandon Online Shopping Cart: A Study of Consumer Behavior on Shopee Keken Bella Hendrawati
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.v9i1.9473

Abstract

This study aims to examine behavioral factors influencing cart abandonment among Shopee users in Indonesia, with particular emphasis on price sensitivity, price comparison behavior, perceived value, and price fairness perception. Cart abandonment represents a critical challenge in e-commerce, as it reflects the gap between purchase intention and transaction completion. This research employs a mixed-method approach by collecting primary data through an online survey of 200 active Shopee users, complemented by secondary data from industry reports and academic literature. The data were analyzed using descriptive statistics and thematic interpretation to provide a comprehensive understanding of consumer behavior. The findings indicate that price sensitivity significantly affects consumers' decisions to delay or cancel online purchases, especially when consumers encounter price discrepancies, additional costs, or more attractive offers on competing platforms. Furthermore, low perceived value and perceptions of price unfairness at the checkout stage strengthen the likelihood of cart abandonment. These results suggest that cart abandonment is not solely driven by technical or usability issues but is largely the outcome of rational value and price evaluations conducted by consumers during the final stage of the purchase process. This study contributes to the literature on digital consumer behavior by highlighting the dominant role of price-related perceptions in emerging e-commerce markets. Practically, the findings offer strategic insights for Shopee to enhance price transparency, perceived value, and checkout conversion rates in Indonesia's highly competitive and price-oriented e-commerce environment.
Digital Capability as a Mediating Mechanism Between Human Capital, Market Competition, and Operational Sustainability: Evidence from Premium Aesthetic Services in Indonesia Pertiwi, A.A. Putu Sandra; Gunardi, Wani Devita
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.v9i1.9476

Abstract

The research focuses on Pinky Treatment, a non-invasive aesthetic service positioned as a premium offering targeting upper–middle market segments with relatively low market awareness, thereby requiring continuous education and promotion through digital capabilities. A quantitative approach was employed using Partial Least Squares–Structural Equation Modeling (PLS-SEM) on data collected from 120 respondents through structured questionnaires. Four latent variables, human capital, market competition, digital capability, and operational sustainability, were analyzed using SmartPLS 4. The results indicate that Human Capital (β = 0.475; p < 0.001) and Market Competition (β = 0.254; p = 0.001) have positive and significant effects on Digital Capability. Furthermore, Digital Capability has a positive and significant effect on Operational Sustainability (β = 0.481; p < 0.001). However, Human Capital (β = 0.134; p = 0.131) and Market Competition (β = 0.100; p = 0.164) do not have significant direct effects on Operational Sustainability. These findings demonstrate that Digital Capability fully mediates the effects of human capital and market competition on operational sustainability. The research model exhibits a moderate explanatory power (R² = 0.356) and adequate predictive relevance (Q² > 0). The study concludes that digital capability is a critical factor in translating human resources and competitive market pressures into operational sustainability, particularly for premium services that require continuous market education and consistent promotional efforts. Although Pinky Treatment presents an attractive business opportunity due to its non-invasive nature, ease of licensing, high profit margins, and potential for cost efficiency, its operational sustainability is highly dependent on the ability of business actors to develop and manage digital capabilities. This study is limited to a single type of aesthetic service and a specific sample size; therefore, the generalizability of the findings should be approached with caution.
Electronic Word of Mouth and Brand Image on Purchasing Decisions Through Perceived Value Dhini Aprilia Putri; Brahma Wahyu Kurniawan
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.v9i1.9553

Abstract

This study aims to examine how electronic word of mouth (e-WOM) and brand image influence consumer purchasing decisions for PT Naturindo Surya Niaga's herbal products, with perceived value as a mediating variable. The research method uses a quantitative approach with the principle of positivism, through an accidental sampling technique on 130 consumers of PT. Naturindo Surya Niaga. Data were collected through questionnaires and analyzed using Partial Least Square (PLS) using SmartPLS 3.0. The results show that e-WOM has a positive and significant effect on perceived value, but does not directly influence purchasing decisions. In contrast, brand image has a strong and significant influence on both perceived value and purchasing decisions directly. Perceived value is proven to act as an effective mediator in connecting e-WOM and brand image with purchasing decisions. These findings emphasize that herbal companies need to optimize digital communication strategies through authentic consumer reviews and brand image strengthening to increase value perception and encourage purchases amidst intense e-commerce competition.
Optimal Portfolio Analysis Using the Markowitz Model and Single Index Model on Jakarta Islamic Index (JII) Stocks: Historical Data 2022–2025 Cahaya Ningsih; Pipit Yunianingsih
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.v9i1.9567

Abstract

This study analyzes and compares the construction of optimal Islamic stock portfolios using the Markowitz Model and the Single Index Model for stocks listed in the Jakarta Islamic Index (JII). The dataset consists of monthly closing prices of 30 JII constituent stocks from January 2022 to December 2025. A quantitative approach with purposive sampling is applied, in which only stocks with positive expected returns and positive excess returns are selected. The Sukuk Ritel SR023T3 rate of 5.8% per year is used as the risk-free benchmark. Data processing and portfolio optimization are conducted using Microsoft Excel Solver. Using the Markowitz Model with minimum risk preference, the optimal portfolio comprises nine stocks ASII, BRIS, JPFA, PGAS, ANTM, TPIA, MEDC, DSSA, and INKP producing an expected annual return of 16.29% with a minimum risk level of 51.94%. When optimized using the Sharpe Ratio, the model generates a portfolio of eleven stocks with a higher expected return of 33.21% and a corresponding risk of 64.04%. Under the Single Index Model, the optimal portfolio consists of PANI, TPIA, and BRMS, with respective weights of 66.08%, 25.82%, and 8.09%. This portfolio yields a significantly higher expected annual return of 144.97% with a beta of 1.8945, indicating greater systematic risk.
The Role of Tax Base Expansion and Taxpayer Compliance in Increasing Tax Revenue in Indonesia Through the Voluntary Disclosure Program (VDP) Sitatun Nahriah; Firman Tatariyanto; Sugiyanto Sugiyanto
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.v9i1.9610

Abstract

This research aims to analyze the influence of tax base expansion, taxpayer compliance, and the Voluntary Disclosure Program (VDP) on tax revenue in Indonesia, utilizing Gross Regional Domestic Product (GRDP) as a control variable. The theoretical framework is built upon the Slippery Slope Framework (SSF) popularized by Kirchler et al. (2008), which asserts that tax compliance results from two primary elements: the power of authority and trust in authority. Furthermore, this study employs Compliance Theory, rooted in the rational economic model (Allingham and Sandmo, 1972), which views taxpayers as rational individuals maximizing utility based on risks and sanctions. Using an explanatory quantitative method, the study conducts a panel data regression analysis on secondary data from 2018–2024 obtained from the Directorate General of Taxes and Statistics Indonesia. The results indicate that the number of taxpayers has a positive and significant effect on tax revenue, aligning with Pratama et al. (2024) regarding the positive correlation between registered taxpayers and state revenue. The implementation of VDP also demonstrates a significant positive impact, supporting Lestari et al. (2023) in that the program encourages the voluntary disclosure of unreported tax obligations. However, taxpayer compliance was found to have no statistically significant effect on tax revenue, confirming the argument by Muhammad & Sunarto (2018) that formal administrative compliance does not necessarily reflect the material compliance required to increase revenue. Conversely, the GRDP control variable proved to be a primary determinant, consistent with Wawire (2017) and Andrejovska & Pulikova (2018), who argue that fiscal capacity depends heavily on economic activity and the community's ability to pay. The study concludes that strengthening state revenue requires a balance between massive tax base expansion and building public trust through transparent policies.
The Influence Of Organizational Dynamics, Quality Of Life, And Motivation For Achievement On Commitment And Work Behavior at XYZ Hospital Ayung Wandira Machsa; Vera Firdaus; Rita Ambarwati Sukmono
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.v9i1.9734

Abstract

This study aims to analyze the influence of organizational dynamics, quality of life, and achievement motivation on employee commitment and work behavior at XYZ Hospital, Sidaorjo. The type of research conducted by the author in this study is quantitative descriptive research, in quantitative descriptive research, the sampling technique used is the purposive sampling technique in data collection. The location of the research conducted by the author to test the hypothesis is at XYZ Hospital located in Sidoarjo, East Java. The number of respondents in this study is assumed to be 100 respondents. The data analysis techniques used were multiple linear regression analysis, t-test, and f-test. The results of this analysis not only provide statistical significance values but also parameter estimation that explains the strength of the relationship between variables.
The Impact of Operational Profitability and Asset Growth on Company Value With Debt Structure as a Moderating Variable Anggi Ayuni Dewi; Diah Nur Cahyati; Golda Kusuma Akbar Sihite; Karolina Boromensa Baitanu
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.v9i1.9742

Abstract

This study aims to analyze the effect of operational profitability and asset growth on firm value and to examine the role of capital structure as a moderating variable. The research sample consists of 26 transportation and logistics companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period, with a total of 130 observations. The analytical methods employed are multiple linear regression and Moderated Regression Analysis (MRA). The results indicate that operational profitability and asset growth do not have a significant effect on firm value. The moderation analysis shows that capital structure moderates the relationship between operational profitability and firm value with a weakening effect, while it does not moderate the relationship between asset growth and firm value. Meanwhile, the simultaneous test results reveal that operational profitability and asset growth jointly have a significant effect on firm value. This study emphasizes that firm value is influenced by the combination of financial performance and an optimally managed capital structure.
The Role of Risk Tolerance in Moderating Financial Literacy and Fintech on Green Investment Intention Puspita Azura Diva Rachmalia; Suhita Whini Setyahuni; Dwi Eko Waluyo; Dian Prawitasari
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.v9i1.9749

Abstract

This study aims to analyze the effect of Financial Literacy and Fintech utilization on Green Investment Intention, as well as to examine the role of Risk Tolerance as a moderating variable among the general public in Indonesia. The study uses a quantitative approach with an online survey of 150 respondents aged at least 18 years who have access to digital financial services and an interest in sustainable investment, using purposive sampling. Data analysis was conducted using the Partial Least Squares–Structural Equation Modeling (PLS-SEM) method. The results show that Financial Literacy and the use of Fintech have a positive effect on Green Investment Intention, while Risk Tolerance has a direct effect and strengthens the relationship between Financial Literacy and Fintech with Green Investment Intention. The research model was able to explain 70.2% of the variation in Green Investment Intention, confirming the importance of cognitive, technological, and psychological factors in encouraging sustainable investment. The novelty of this research lies in the integration of financial literacy, Fintech, and Risk Tolerance as moderating variables in the sustainable financial behavior model among the general public in Indonesia. These findings contribute to the development of sustainable finance literature and provide practical implications for governments, financial institutions, and Fintech providers in designing financial education policies and digital services that support the transition to a green economy.
Factors That Affect Audit Delay Through KAP Reputation as a Moderating Variable Rafif Nathania Shadiq; Achmad Badjuri
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.v9i1.9757

Abstract

This study investigates whether the characteristics of a company—specifically its size, profitability, and solvency—contribute to delays in the audit process, and explores if the prestige of the audit firm can influence this relationship. The research focuses on manufacturing companies listed on the Indonesia Stock Exchange (IDX) between 2022 and 2024, drawing on 150 financial reports collected over three years. Using a combination of regression analysis and moderation testing, the study finds that neither company size, profitability, nor solvency has a measurable effect on the timing of audit completion. Interestingly, the reputation of the auditing firm appears to buffer the impact of profitability on audit delays, but it does not alter the effects associated with company size or solvency. These findings suggest that other factors beyond basic financial metrics and firm stature may play a more decisive role in determining audit timelines.

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