cover
Contact Name
Mohamad Toha
Contact Email
motoha013@gmail.com
Phone
+623216855722
Journal Mail Official
iijse.ikhac@gmail.com
Editorial Address
Jalan Raya Tirtowening Jl. Raya Tirtowening Pacet No.17, Bendorejo, Bendunganjati, Kec. Pacet, Kabupaten Mojokerto, Jawa Timur 61374
Location
Kab. mojokerto,
Jawa timur
INDONESIA
IIJSE
ISSN : -     EISSN : 2621606X     DOI : https://doi.org/10.31538/iijse
Core Subject : Economy,
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.
Articles 3,039 Documents
The Effect of Liquidity, Leverage, Sales Growth, and Cost-to-Revenue on the ROA of Indonesian Consumer Goods Companies Bhimo Fadhel Musyaffa; Wahyu Ramadhan; Henny Setyo Lestari; Farah Margaretha Leon
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.v9i2.9626

Abstract

This research aims to analyze the effect of Liquidity Ratio, Leverage Ratio, Sales Growth, and Cost to Revenue Ratio on Return on Assets (ROA) in consumer goods companies listed on the Indonesia Stock Exchange (IDX) for the period 2019–2024. The primary research problem focuses on how liquidity management, funding structure, sales growth, and cost efficiency determine profitability amidst intense competition and economic dynamics.Using an explanatory quantitative method, this research involves 53 companies selected through purposive sampling, resulting in a total of 318 observations. Secondary data were analyzed using panel data regression through software, with model selection procedures including the Hausman test and redundant fixed effects test.Theoretically, liquidity and sales growth are predicted to have a positive effect, while leverage and cost-to-revenue are expected to have a negative impact on ROA. This study also integrates control variables such as inventory turnover, Net Profit Margin (NPM), Average Collection Period (ACP), and firm size. In conclusion, operational efficiency and financial stability are crucial for management and investors in optimizing asset utilization to improve the financial performance of consumer goods companies in Indonesia.
Muslim Consumers’ Perceptions of Religious Symbols as an Indicator of Purchasing Decision in Restaurant Products: A Study in East Barito Regency, Central Kalimantan You'r Muhammad Zainal Arifin; Jelita Jelita; Abdul Khair; Rabiatul Adawiyah
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

Abstract

The problem addressed in this study is the existence of non-Muslim restaurants displaying Islamic symbols, such as calligraphy, portraits of religious leaders (tuan guru), and other Islamic imagery. This creates the potential for Muslims to unknowingly dine at non-Muslim establishments due to the presence of such symbols. The research employed a qualitative method. The subjects of this study were the owners of restaurants located along the Trans-Kalimantan road in Barito Timur Regency. Data collection methods included observation, interviews, and documentation, while data validation was carried out using source and method triangulation techniques. The findings reveal that residents who intend to dine at these restaurants consider carefully other indicators, such as whether the servers wear cross necklaces or have tattoos, and whether dogs or pigs are present around the premises. The Ministry of Religious Affairs has been unable to take significant action to address this issue due to the absence of technical guidelines, the vast geographical area of Barito Timur Regency, challenges in monitoring, and the lack of funding to provide public awareness initiatives.
The Role of the Regional Financial and Asset Agency in the Reconciliation of Central Tax Collection on Regional Expenditure Government of North Sumatra Province First Semester of Fiscal Year 2025 Febri Muliansyah; Syafruddin Ritonga; Maksum Syahri Lubis
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.v9i2.9633

Abstract

This study aims to analyze the role of the Regional Financial and Asset Agency (BKAD) of North Sumatra Province in the reconciliation of central tax collection on regional expenditure during the first semester of Fiscal Year 2025, as well as to identify the inhibiting factors in its implementation. The research employs a qualitative approach with a descriptive method. Data collection techniques include observation, in-depth interviews, and documentation involving informants from BKAD officials, central tax authorities, and regional financial management officers. Data analysis is conducted using the interactive model of Miles and Huberman. The results indicate that BKAD has carried out its role as a coordinator, facilitator, and controller in the implementation of central tax reconciliation on regional expenditure; however, the implementation has not yet been fully optimal. The main inhibiting factors include limited technical understanding of taxation among officials, delays in data submission, and the lack of integration between regional financial information systems and central tax systems. Therefore, strengthening human resource capacity, improving information systems, and enhancing inter-agency coordination are required to support the effectiveness of central tax reconciliation on regional expenditure.
The Influence of Financial Literacy, Peers, and Self-Control on the Consumptive Behavior of Boarding House Students Aisyah Amalia; Fauziyah Fauziyah
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.v9i2.9635

Abstract

Among students, consumptive behavior is still a prominent phenomenon as access to digital services increases and the lifestyle of the younger generation changes. Boarding house students who have to manage their finances independently, far from family supervision, and vulnerable to social influences make this condition even more relevant. Factors that influence consumptive behavior have been widely studied in previous research, but studies discussing the role of financial literacy, peers, and self-control in the context of boarding house students are still limited. Therefore, this study aims to analyze the influence of these three factors on the consumptive behavior of students. A quantitative method was used in this study by distributing questionnaires to boarding house students, and then the data was analyzed. This study shows that financial literacy has a significant negative effect, while peers and self-control have a significant positive effect on consumptive behavior. This study found that self-control dynamics correlate positively with consumptive behavior, indicating the existence of situational self-control among boarding house students. The implications of this study emphasize the importance of financial knowledge integrated with community development and strengthening self-regulation to help students develop wiser consumptive behavior.
Driving Family Business Sustainability Through Effective Succession: The Roles of Successor Competence and Family Governance Alifah Nagita Fauzia; Hermeindito Hermeindito
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.v9i2.9636

Abstract

This study aims to analyze the effects of Succession Planning, Successor Competence, and Family Governance on Family Business Sustainability, with Effectiveness of Succession serving as a mediating variable. A quantitative approach was employed using a survey method targeting owners and family members involved in family businesses. Data were analyzed using Structural Equation Modeling (SEM) with the Partial Least Squares approach. The results indicate that succession planning, successor competence, and family governance have significant direct and indirect effects on family business sustainability. Furthermore, the Effectiveness of Succession was found to mediate the relationships between all exogenous variables and business sustainability, underscoring the critical role of an effective leadership transition in ensuring intergenerational continuity. These findings contribute to the theoretical understanding of family business succession and offer practical implications for business owners in developing structured and sustainable succession strategies
Using Transaction-Based Customer Segmentation to Formulate Sales Strategies: Evidence from a Motorcycle Dealer in Indonesia Adelia Azka Sofia
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.v9i2.9643

Abstract

This study examines the problem of inconsistent sales target achievement faced by a motorcycle dealer in Indonesia, where sales targets were achieved in only a limited number of months. One of the main causes identified is the absence of clear customer segmentation, which leads to undifferentiated sales strategies and inefficient allocation of sales resources. This study aims to identify distinct customer segments based on transaction-based purchasing behavior and to demonstrate how these segments can be utilized to formulate more targeted sales strategies. A quantitative case study approach was employed using the CRISP-DM framework and transaction data from 4,289 motorcycle sales recorded between January 2022 and October 2025. Customer segmentation was conducted using the K-Modes clustering algorithm based on categorical transaction attributes, resulting in three distinct customer segments with different purchasing characteristics. The findings show that each segment exhibits unique behavioral and economic profiles, requiring differentiated sales approaches rather than a uniform strategy. Based on the segmentation results, this study proposes segment-specific sales strategies that support more focused resource allocation and improved sales effectiveness. The results highlight the importance of transaction-based customer segmentation as a practical decision-support tool for enhancing sales performance in motorcycle retail.
COMPARATIVE ANALYSIS OF THE INFLUENCE OF FINANCIAL SECTOR INCLUSION AND DEVELOPMENT ON ECONOMIC GROWTH IN DEVELOPING COUNTRIES Meisyari Meisyari; Hesniati Hesniati
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.v9i2.9669

Abstract

This study aims to analyze and compare the influence of the financial inclusion index and the financial development index on economic growth in developing countries. The main focus of this study is to find out whether the expansion of access to finance and the strengthening of the financial sector contribute significantly to the increase in economic activity. This study uses a comparative quantitative approach with panel data covering several developing countries during the period 2015 to 2021. Data was obtained from international institutions such as the World Bank, IMF, and Global Findex. The analysis was carried out by descriptive statistical test methods, correlation tests, and regression panel data using the Fixed Effect Model (FEM). The results of the study show that financial inclusion, especially from the physical side, such as the number of bank branches, has a significant positive influence on economic growth. In contrast, the financial development index shows a negative influence in some models, indicating that an increase in financial development does not necessarily have a direct impact on growth. These findings emphasize the importance of striking a balance between inclusion and strengthening financial institutions. Further research is recommended to explore the institutional and governance factors that mediate the relationship between the financial sector and economic growth.
The Influence of Suppliers, Knowledge Transfer on the Performance of the MSME Fashion Supply Chain through Sustainable Procurement Fadhilah Insani Liesvy Turrina; Nasar Buntu Laulita
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.v9i2.9688

Abstract

The fashion industry, especially fashion MSMEs, has an important role in the economy but faces various challenges in supply chain management, such as dependence on suppliers, limited knowledge transfer, and low implementation of sustainable procurement. The complexity of the supply chain network and the lack of understanding of sustainability practices cause the performance of the MSME supply chain to be suboptimal. This study aims to analyze the influence of suppliers and knowledge transfer on the performance of the fashion MSME supply chain with sustainable procurement as a mediating variable. The research method used is a quantitative approach with data collection through questionnaires distributed to fashion MSME actors. Data were analyzed using statistical analysis methods to test the relationships between variables in the research model. The results show that suppliers and knowledge transfer have a positive effect on sustainable procurement and supply chain performance. In addition, sustainable procurement has been proven to mediate the relationship between suppliers and knowledge transfer on the performance of the fashion MSME supply chain. These findings indicate that strengthening relationships with suppliers and increasing knowledge transfer can support the implementation of sustainable procurement as well as improve supply chain performance. This study recommends that fashion MSMEs increase collaboration with suppliers, strengthen the knowledge sharing process, and develop an understanding of sustainability practices to improve the competitiveness and sustainability of their businesses in the future.
The Effect of Mutation and Motivation on Employee Performance with Job Satisfaction as a Mediation Variable in the Kendal District Court Dina Dwi Mastuti; Tristiana Rijanti
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.v9i2.9703

Abstract

The purpose of this study is to analyze the influence of mutation and motivation on employee performance with job satisfaction as a mediation variable in the Kendal district court. This study uses a quantitative method. The sample in this study is 60 employees of the Kendal District Court.The sample determination technique in this study uses saturated sampling. Data analysis used multiple linear regression. The results of this study show that Mutation and Motivation have an effect on job satisfaction, Mutation and Job Satisfaction have a positive effect on employee performance, while Motivation has no effect on employee performance, Job satisfaction is able to mediate the effect of mutation and motivation on employee performance.
STRONGER: CROWDSOURCING STRATEGIES IN OPTIMIZING VOLUNTEER LOGISTICSTIMES OF DISASTER AND SUPPLY CHAIN Nurali Nurali; Emmelia Kristina Hutagaol; Rina Sunartyas Ramdhani; Agus Paryadi
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.v9i2.9712

Abstract

Indonesia faces one of the highest disaster risks in the world, including floods, landslides, and volcanic eruptions. The main challenges in disaster management are delays in aid distribution, overlapping logistics, and a lack of coordination between stakeholders. This study aims to design a crowdsourcing strategy that optimizes the role of MSMEs and local communities in the volunteer logistics system during disasters through the STRONGER model (Collaborative Strategy of MSMEs and Local Communities in Optimizing Volunteer Logistics). The study used a qualitative case study approach in Bogor Regency, using in-depth interviews, observation, and document analysis. A total of 50 respondents were involved, consisting of MSMEs, volunteers, and local government officials. The results show that MSME involvement improves the efficiency of providing basic needs, while local communities act as distribution bridges and report on real needs in the field. A simple digital platform supports real-time needs mapping, although digital literacy challenges remain. The STRONGER model has proven relevant in accelerating aid distribution, strengthening cross-actor collaboration, and encouraging local economic recovery. This study recommends integrating STRONGER into regional disaster logistics policies and has important implications for sustainable development based on local potential.