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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 2,682 Documents
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THE EFFECT OF INSTITUTIONAL REPUTATION, FINANCIAL LITERACY, AND ACCOUNTABILITY ON M U ZAKKI'S TRUST WITH SATISFACTION AS AN INTERVENING VARIABLE (STUDY ON BAZNAS OF BANTEN PROVINCE) Safera, Nurul; Itang, Itang; Jajuli, Sulaeman
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 9 No 2 (2026): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v9i2.9724

Abstract

This study uses satisfaction as an intervening variable in BAZNAS Banten Province to examine the influence of institutional reputation, financial literacy, and accountability on the trust of muzakki (payers of zakat). The phenomenon of many muzakki choosing to distribute zakat independently rather than through official institutions indicates that the level of public trust in zakat management institutions is still low, which is the main reason for conducting this study. This study combines quantitative methods with descriptive-verification strategies. A sample of 100 respondents was selected using purposive sampling, and data were collected through questionnaires. Analysis was conducted using multiple linear regression and mediation tests using the Baron & Kenny and Sobel Test techniques. The research findings indicate that zakat payers' satisfaction is significantly influenced by institutional reputation, financial knowledge, and accountability. Only financial knowledge and satisfaction were found to have a significant influence on zakat payers' trust in the second model; reputation and accountability did not show a significant influence. Furthermore, the relationship between financial literacy and zakat payers' trust is strengthened by zakat payers' satisfaction, which acts as an intermediary variable. Overall, this study suggests that the primary strategy in building zakat payers' trust at BAZNAS Banten Province is improving financial knowledge and service quality, which fosters satisfaction. These results can be used as a basis for developing zakat management regulations that are more accountable, transparent, and focused on the needs of zakat payers.
Academic Behavior from the Perspective of the Fraud Hexagon Theory (An Empirical Study of Master’s Degree Accounting Students in South Kalimantan Province) Putri, Audri Helmina; Adriani, Ade; Yuliani, 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.v9i1.9728

Abstract

This study examines academic behavior from the perspective of the Fraud Hexagon Theory, which includes pressure, opportunity, rationalization, capability, arrogance, and collusion. The purpose of this research is to analyze the influence of these six factors on academic fraud behavior among Master’s degree students in Accounting in South Kalimantan Province. This study employs a quantitative approach using primary data collected through questionnaires distributed to Accounting postgraduate students. The data were analyzed using statistical techniques to test the proposed hypotheses. The results indicate that pressure, opportunity, rationalization, capability, arrogance, and collusion have varying effects on academic fraud behavior, either individually or simultaneously. These findings provide empirical evidence that the Fraud Hexagon Theory can be applied to explain academic misconduct in higher education. This study is expected to contribute to the development of academic integrity policies and preventive strategies to reduce academic fraud in postgraduate education.
THE EFFECT OF JOB STRESS AND WORK-LIFE BALANCE ON EMPLOYEE WELL-BEING WITH EMPLOYEE ENGAGEMENT AS A MEDIATION VARIABLE ON GENERATION Z EMPLOYEES WORKING IN THE SPECIAL REGION OF YOGYAKARTA Artika, Oktabrina Candy; Wening, Nur
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 9 No 2 (2026): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v9i2.9737

Abstract

This study aims to analyze the effect of job stress and work-life balance on employee well-being, with employee engagement as a mediating variable among Generation Z employees working in the Special Region of Yogyakarta. This research employed a quantitative approach using a survey method involving 96 respondents selected through simple random sampling. The data were analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM). The results indicate that job stress has a negative and significant effect on employee well-being, while work-life balance has a positive and significant effect. Furthermore, job stress negatively affects employee engagement, whereas work-life balance positively influences employee engagement. Employee engagement is proven to have a positive and significant effect on employee well-being. In addition, employee engagement mediates the relationship between job stress and employee well-being and partially mediates the relationship between work-life balance and employee well-being. These findings suggest that reducing job stress and improving work-life balance are essential strategies for enhancing employee well-being, particularly among Generation Z employees. Strengthening employee engagement also plays a crucial role in promoting psychological well-being and sustainable performance in the workplace.
DO GREEN BONDS DELIVER BETTER FINANCIAL PERFORMANCE? EVIDENCE FROM DUPONT ANALYSIS Nilawati, Nilawati; Mira, Mira; Sahib, Muhammad Khaedar
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 9 No 2 (2026): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v9i2.9739

Abstract

Increased attention to environmental issues has driven the development of sustainable financing instruments, one of which is Green Bonds, although corporate participation in Indonesia is still relatively limited. This study aims to compare the financial performance of companies issuing Green Bonds and Conventional Bonds and to examine the relationship of DuPont components to Return on Equity (ROE). This study uses a descriptive quantitative method with secondary data from financial statements and banking bonds for the 2022–2024 period. Analysis was performed using the DuPont approach to break down the components forming ROE. The results show that companies issuing Green Bonds have a higher average ROE compared to Conventional Bond issuers. Asset Turnover shows a significant relationship with ROE for Green Bond issuers, while for Conventional Bond issuers, Asset Turnover and Operating Profit Margin show a significant relationship. These findings indicate that efficiency in asset utilization is a key characteristic in banking financial performance.
THE EFFECT OF FINANCIAL LITERACY ON FINANCIAL MANAGEMENT WITH SELF EFFICACY AS A MEDIATION Arvita, Dinar Fahza; Mardiana, Mardiana
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 9 No 2 (2026): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v9i2.9744

Abstract

Students from lower-middle-class economic backgrounds must have greater skills in managing limited finances. This is similar to students receiving scholarships who must manage their own finances. The purpose of this study is to determine the effect of financial literacy on financial management, with self-efficacy as a mediator. This research approach is quantitative descriptive, with the research subjects being students of the Faculty of Economics, UIN Maulana Malik Ibrahim Malang, period 2022. The sample size was 236 respondents, and the population was 576 students. The sampling technique used was simple non-random sampling. The research analysis technique used was SEMPLS. The results of this study indicate that financial literacy has a positive and significant effect on financial management, financial literacy has a positive and significant effect on self-efficacy, self-efficacy has a positive and significant effect on financial management, and financial literacy has a positive and significant effect on financial management through self-efficacy as a mediator.
EMPLOYEE FLOURISHING, ISLAMIC HUMAN CAPITAL, AND EMPLOYEE PERFORMANCE: THE MEDIATING ROLE OF INNOVATIVE WORK BEHAVIOUR Octavianto, Aris; Kistyanto, Anang; Wardoyo, Dewie Tri Wijayati
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 9 No 2 (2026): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v9i2.9745

Abstract

This study examines the effects of employee flourishing and Islamic human capital on employee performance, with innovative work behavior as a mediating variable. A quantitative approach was employed using a survey method involving 246 employees of Toserba Sunan Drajat across East Java. The data were analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM). The results indicate that employee flourishing and Islamic human capital have positive and significant effects on employee performance and innovative work behavior. Innovative work behavior also shows a positive and significant effect on employee performance. Furthermore, innovative work behavior significantly mediates the relationship between employee flourishing and employee performance, as well as between Islamic human capital and employee performance. This study contributes to human resource management literature by clarifying the behavioral mechanisms linking employee flourishing and value-based human capital to performance in a competitive retail context.
Strategic Planning and Economic Valuation for Slope Optimization in PIT X PT ABC Khairunissa, Dzakkiyyah Nur; Faturohman, Taufik
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.v9i1.9748

Abstract

This research evaluates two strategic options to extend the life of PT ABC's mature Pit X coal mine beyond its 2027 closure date. The study compares a river relocation plan (Scenario 1) against an integrated approach adding slope depressurization (Scenario 2). The objective is to determine which strategy offers superior economic value under market and regulatory uncertainty. A mixed-methods framework combines PESTEL and VRIO analyses to assess external conditions and internal capabilities, followed by a detailed discounted cash flow (DCF) model using a 13.31% discount rate. Financial results indicate Scenario 2 delivers stronger performance, with an NPV of IDR 2,321.20 billion, an IRR of 60.46%, and a 1.96-year payback period, outperforming Scenario 1 (NPV: IDR 2,283.41 billion, IRR: 40.68%, payback: 7.29 years). The added value stems from improved slope stability, which reduces overburden stripping by 16.4%, increases coal recovery, and lowers land requirements. Sensitivity and Monte Carlo simulations confirm Scenario 2’s resilience, identifying production costs and export coal prices as key risk factors. The study provides an integrated strategic financial framework for evaluating mining optimization projects and offers PT ABC a clear recommendation to adopt the slope depressurization strategy. This approach maximizes economic returns while enhancing operational safety and long-term competitiveness.
THE EFFECT OF NON-PHYSICAL WORK ENVIRONMENT AND WORK DISCIPLINE ON THE PERFORMANCE OF EMPLOYEES OF PERUMDA TIRTA JATI DRINKING WATER CIREBON REGENCY Fatmawati, Varidha Indry; Sulistiyowati, Lisa Harry
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 9 No 2 (2026): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v9i2.9751

Abstract

This study aims to determine how the non-physical work environment and work discipline partially and simultaneously affect the work outcomes of employees at the Tirtajati Drinking Water PDAM company in the Cirebon Regency area. This study included all employees of the company using the saturated sample method to cover all 75 employees of the company PERUMDA drinking water Tirtajati, Cirebon regency. The results showed that the non-physical work environment had a significant positive influence on employee performance (t-calculated value > t-table value, 2,753 > 1,993) similarly, work discipline had a significant positive influence on employee productivity (t-value calculated > t-table value, 3,978 > 1.993) and (F-value > F-table value), 23.667 > 3.12). All parts and simultaneous test results give significant values below 0.005 or 0.000, which is equivalent to a significance level of 0.05.
THE ROLE OF JOB SATISFACTION IN MEDIATING THE INFLUENCE OF WORK-LIFE BALANCE AND EMOTIONAL INTELLIGENCE ON CIVIL SERVANT PERFORMANCE Fitri, Nov; Syahran, Syahran; Astam, Annisa Paramaswary
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 9 No 2 (2026): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v9i2.9776

Abstract

Changes in work patterns and increasing demands for public services require civil servants to maintain optimal and sustainable performance. This study aims to analyze the influence of work-life balance and emotional intelligence on civil servant performance, with job satisfaction as a mediating variable. The study used an explanatory quantitative approach with a survey method of 384 ASN in the Tana Tidung Regency Government. Data were collected through structured questionnaires and analyzed using Partial Least Squares-based Structural Equation Modeling (PLS-SEM). The results showed that emotional intelligence had a positive and significant effect on job satisfaction and ASN performance. Job satisfaction also has a significant effect on performance. Meanwhile, work-life balance has a significant effect on job satisfaction, but does not have a direct effect on performance. Indirect effect analysis proves that job satisfaction acts as a significant mediating variable in the relationship between emotional intelligence and performance, as well as between work-life balance and civil servant performance. These findings emphasize the importance of psychological factors in improving civil servant performance and provide implications for the development of human resource management policies oriented towards work-life balance and job satisfaction.
THE INFLUENCE OF PERCEPTION OF CORPORATE SOCIAL RESPONSIBILITY, ORGANIZATIONAL CITIZENSHIP BEHAVIOR AND WORK ENVIRONMENT ON EMPLOYEE PERFORMANCE THROUGH TOTAL QUALITY MANAGEMENT AT PDAM TIRTA DHARMA LAMONGAN Adilah, Nur; Wardoyo, Dewie Tri Wijayati; Witjaksono, Andre Dwijanto
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 9 No 2 (2026): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v9i2.9785

Abstract

Employee performance is a crucial determinant of the success of public service organizations, including PDAM Tirta Dharma Lamongan, which is responsible for providing clean water services effectively, efficiently, and sustainably. This study aims to analyze the influence of Perception of Corporate Social Responsibility, Organizational Citizenship Behavior, and Work Environment on Employee Performance through Total Quality Management as a mediating variable. Using a quantitative approach, data were collected from PDAM Tirta Dharma Lamongan employees through a Likert-scale questionnaire and analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS). The results show that Perception of Corporate Social Responsibility, Organizational Citizenship Behavior, and Work Environment have a positive and significant effect on Employee Performance. Organizational Citizenship Behavior and Work Environment also have a positive and significant effect on Total Quality Management, while Perception of Corporate Social Responsibility does not significantly influence Total Quality Management. Furthermore, Total Quality Management has a positive and significant effect on Employee Performance. Mediation analysis reveals that Total Quality Management does not mediate the relationship between Perception of Corporate Social Responsibility and Employee Performance but successfully mediates the effects of Organizational Citizenship Behavior and Work Environment on Employee Performance. These findings indicate that proactive employee behavior and a supportive work environment contribute more effectively to performance improvement when integrated with a sustainable quality management system, highlighting the strategic role of Total Quality Management in enhancing employee performance within public service organizations.

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