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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 3,039 Documents
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The Effect of Service Quality, Brand Image, and Customer Perceived Value on Customer Satisfaction Kopi Kenangan (Study On Gen Z Consumers Of Kopi Kenangan In Surabaya) Dilan Serviako Sinaga; R. Yuniardi Rusdianto
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.v9i2.9820

Abstract

The growth rate of modern coffee shops in Indonesia is accelerating, in line with the changing lifestyles of urban communities, especially Generation Z, who are familiar with hanging out, flexible working, and experience-based consumption. In an increasingly competitive environment, it is not enough for companies to simply sell delicious products; Customer Satisfaction must be built and maintained consistently. This is where Kopi Kenangan, as one of the local coffee brands with a large network, is required to continuously pay attention to Service Quality at its outlets, the Brand Image that sticks in consumers' minds, and the value that is truly felt from each purchase. This study stems from these needs and aims to examine the influence of Service Quality, Brand Image, and Customer Perceived Value on Customer Satisfaction among Generation Z consumers of Kopi Kenangan in the city of Surabaya. The approach used is quantitative with an associative descriptive research type. Data was obtained through a questionnaire survey of 160 respondents who had purchased Kopi Kenangan and resided in Surabaya, then analyzed using multiple linear regression. The results of the analysis show that the three independent variables simultaneously affect Customer Satisfaction. When tested partially, Service Quality, Brand Image, and Customer Perceived Value were also proven to have a positive and significant influence. These findings indicate that good service experience, strong Brand Image, and perceived value commensurate with the price and quality of the product play an important role in shaping the satisfaction of Generation Z Kopi Kenangan consumers. Keywords: Service Quality, Brand Image, Customer Perceived Value, Customer Satisfaction.
ANALYSIS OF FINANCIAL ACCOUNTING STANDARDS FOR MICRO, SMALL, AND MEDIUM ENTERPRISES BASED ON FINANCIAL ACCOUNTING STANDARDS FOR MICRO, SMALL, AND MEDIUM ENTITIES (SAK EMKM) IN THE RETAIL SECTOR OF MSMES Nurhasan Nurhasan
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.v9i2.9831

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a vital role in the economy, yet they still face difficulties in implementing the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM). Many MSMEs do not understand or implement these standards effectively, which can impact the accuracy of their financial statements. Therefore, this study is crucial to determine how well retail MSMEs have implemented SAK EMKM and identify barriers. This study also aims to examine the impact of understanding and implementing SAK EMKM on MSME financial performance, identify factors that hinder its implementation, and provide practical suggestions for improving MSME compliance with generally accepted accounting standards. This study uses a mixed-method approach using surveys and interviews. Data were collected through questionnaires distributed to MSME members in the Cikeas Udik Village area, Gunung Putri District, Bogor Regency, as well as in-depth interviews with business owners and accountants. Data analysis was conducted using descriptive statistical methods and correlation tests to examine the relationship between understanding of SAK EMKM and MSME financial performance. Based on the results of a simple linear test using SPSS 26, the output shows that the calculated F value = 8.860 with a significance level of 0.006 <0.05, so the regression model can be used to predict the EMKM SAK Understanding variable or in other words there is an influence of the EMKM SAK Understanding variable (X) on the Financial Performance Variable (Y). From the summary table of the simple linear regression test, the value of the relationship/correlation (R) is 0.490 from the output, a coefficient of determination (R Square) of 0.24 is obtained, which means that the influence of the independent variable (EMKM SAK Understanding) on ​​the dependent variable (Financial Performance) is 24%.
THE EFFECT OF LOCUS OF CONTROL, EMOTIONAL INTELLIGENCE, AND PROFESSIONAL SKEPTICISM OF INTERNAL AUDITORS ON AUDIT QUALITY WITH AUDITOR EXPERIENCE AS A MODERATING VARIABLE Dede Rosmiati; Syaiful Rahman Soenaria; Anies Rahman Lastiati
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.v9i2.9842

Abstract

This study aims to analyze in more depth the influence of locus of control, emotional intelligence, and professional skepticism on audit quality using auditor experience as a moderating variable. The data used are the results of questionnaires from 70 auditors in the Internal Audit Unit (SPI) of State Universities with Legal Entities (PTNBH). Hypothesis testing techniques used multiple linear regression analysis and moderated regression analysis. The results of the study indicate that locus of control and emotional intelligence have a positive effect on audit quality, while professional skepticism has no significant effect on audit quality. The results of the moderated regression analysis indicate that auditor experience weakens the interaction of locus of control on audit quality and auditor experience does not moderate the relationship between emotional intelligence and professional skepticism on audit quality. The implications of this study indicate that locus of control and emotional intelligence must be possessed by auditors because they are one of the factors that can produce good audit quality. In addition, the Internal Audit Unit (SPI) must hold regular training to strengthen professional skepticism, because professional skepticism cannot be formed instantly but gradually.
Determinants of Subnational Own-Source Revenue Performance: A Six-Cluster Analysis of East Java, Indonesia Muhammad Salam Taufiqi; Sri Mulatsih; Hendro Sasongko
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.v9i2.9847

Abstract

East Java Province shows a high degree of dependency of central government control for fiscal regional autonomy. This paper discusses the attributes of Original Regional Revenue (PAD) across the 38 districts and cities within East Java for the periods 2020–2024. This makes use of a six-cluster geomapping strategy and other relevant economical and cultural methodologies. From a descriptive and statistical approach on BPS & DJPK datasets contrasted with PAD and fiscal spending and welfare variables, the clusters revealed substantial divergence. The Industrial Cluster of Surabaya has the highest PAD and the Madura Cluster is consistently rated lowest. Unlike the other Pandemics, COVID-19 effects were delayed with a substantial drop in 2022, and not in 2020 and 2021. While the pandemic revitalized the industrial areas, it did less for the tourism-dependent areas. Rapid tourism development during the pandemic did not help. PAD growth was also influenced by the development of the South Cross Road. With the shift of focus of the gap in financing the urban and rural areas to the insatiable needs for alternative revenue sources, the self-financing mechanisms that regional autonomy provides for the areas to manage their finances sustainably are being strengthened.
SUPPLY CHAIN SELF-RELIANCE AND PRICE STABILITY IN CULINARY MICROENTERPRISES: A STRUCTURAL RESPONSE Dewi Permata Sari; Waluyo Waluyo; Mahmudulhassan Mahmudulhassan
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.v9i2.9849

Abstract

Market distortions and volatility in food raw material prices place culinary microenterprises in a vulnerable position due to their limited control over cost structures. This study aims to explain how upstream supply chain self-reliance is developed as a structural response to market distortions in culinary microenterprises. Employing a qualitative approach with a case study design, this research examines Warung Mie Ayam Bakso Putra Kelana in Krui, Lampung. Data were collected through in-depth interviews with the business owner and supporting informants and were analyzed using thematic analysis based on a conceptual framework. The findings reveal that upstream sector integration through self-managed cattle farming, feed management and slaughtering processes in accordance with halal standards, as well as the development of a chili cultivation plot, functions as an internal buffering mechanism against price volatility. Such supply chain self-reliance limits the transmission of market price fluctuations to the internal cost structure, enabling the enterprise to maintain price stability and operational sustainability amid volatile input prices. This study contributes a case-based conceptual insight into the role of upstream supply chain self-reliance as an internal stabilization mechanism for culinary microenterprises operating within distorted food markets.
Logistics Data Analysis for Increase Efficiency Need in the Effort to Overcome Risk Disaster with Naive Bayes Algorithm Niko Suwaryo; Emmelia Kristina Hutagaol
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.v9i2.9852

Abstract

This Logistics Data Processing training aims to improve efficiency in disaster risk management efforts through the application of the Naïve Bayes Algorithm. This program is designed to provide understanding and Skills in effective logistics data management by leveraging machine learning technology. In the context of disaster management, timely and accurate logistics data management is crucial to ensure the efficient distribution of aid and resources. Through a Naïve Bayes algorithm-based approach, this training also supports competency development in Business Intelligence (BI) , which is part of the Digital Business Study Program roadmap. This program prepares participants to process and analyze data using technology. modern Which can increase efficiency And effectiveness operational aspects of disaster risk management. Overall, this training aims to create data-driven solutions applicable to disaster management and to enhance skills in utilizing machine learning algorithms in logistics and broader information management.
The Effect of Motivation and Employee Well-Being on Employee Retention at the Cirebon Branch of BULOG Honneyfah Nurrahmat; Agi Syarif Hidayat
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

Employee retention has become a critical issue in public sector organizations due to increasing workforce mobility and organizational restructuring, making it important to understand key factors that influence employees’ wilingness to continue working within an organization. This study investigates the impact of motivation and employee well-being on employee retention at Perum BULOG Cirebon Branch. A quantitative research method with a causal associative design was applied, involving all 66 employees as respondents using a saturated sampling technique. Data were obtained using structured questionnaires and subsequently analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM) with SmartPLS software. The findings demonstrate that the measurement model satisfies the requirement of convergent validity, discriminant validity, and reliability, as indicated by acceptable outer loading values, Average Variance Extracted (AVE), Cronbach’s alpha, and composite reliability exceeding the recommended thresholds. Structural model analysis reveals that motivation and employee well-being simultaneously explain 50.5% of the variance in employee retention and demonstrate adequate predictive relevance. Hypothesis testing shows that motivation exerts a positive and significant influence on employee retention, while employee well-being also has a positive and significant effect with a stronger influence. These findings confirm that both motivation and employee well-being are essential determinants in strengthening employee retention within public sector organizations.
Analysis of Volatility and Liquidity Before and After Broker ID Anonymization Hasan Wahid; Asri Jaya; Sahabuddin Nanda
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.v9i2.9855

Abstract

This study aims to analyze the impact of Broker ID's anonymization policy on stock price volatility and market liquidity in LQ45 index companies on the Indonesia Stock Exchange. This study uses a comparative quantitative method with an event study approach during the three-month observation period before and after the policy (September 2021- February 2022). Based on the results of the Wilcoxon signed-rank test, significant differences were found in the two variables between the period before and after the implementation of the policy. The results show that the average volatility has decreased sharply by 171.72%, which indicates that the market has become more stable and price fluctuations are more controlled in the absence of signals from the broker's identity. In contrast, market liquidity decreased by 4.36%, reflecting reduced speculative activity and herding behavior due to the loss of information transparency. In conclusion, this policy is effective in reducing price volatility and creating stability, but it has an impact on liquidity contraction as investors become more cautious in transactions.
Examining the Impact of ESG Dimensions on Corporate Financial Performance: Evidence from the Sustainable and Responsible Investment (SRI) Kehati Index Dinda Amelya; Siti Ridloah
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.v9i2.9857

Abstract

This study aims to analyse the influence of the Environmental, Social, and Governance (ESG) dimension on financial performance for companies listed in the Sustainable and Responsible Investment (SRI) KEHATI Index on the Indonesia Stock Exchange (IDX) for the 2020-2024 period. This research provides an empirical contribution by examining differences in the influence of ESG aggregates and dimensions on the financial performance of sustainability-oriented companies in Indonesia. The research used a quantitative approach based on secondary data from Refinitiv and the financial statements of 22 companies selected through purposive sampling over five years of observation. The data was analysed using panel data regression. Financial performance is measured using indicators of firm value (Tobin’s Q) and profitability (Return on Assets). The study’s results indicate that the ESG aggregate has a positive and significant effect on firm value as measured by Tobin’s Q, and on profitability as measured by ROA. At the dimension level, both the environmental and social dimensions show a negative and significant effect on Tobin’s Q and ROA. This result suggests that increased focus on environmental and social factors may introduce operational challenges and additional costs, thereby adversely affecting financial performance. In contrast, the governance dimension does not exhibit a significant effect on either financial performance indicator. These findings provide implications for investors and management in formulating effective ESG strategies to improve company value and long-term financial performance.
The Effect of Extrinsic Motivation and Organisational Culture on the Performance of Employees at the Perumda Air Minum (PDAM) Tirta Jati Kabupaten Cirebon Nadila Hikmatusyachdiah; Lisa Harry Sulistiyowati
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.v9i2.9870

Abstract

The aim of this research is to examine how extrinsic motivation and organisational culture partially (t) or simultaneously (f) influence employee performance at Perumda Air Minum Tirta Jati in Cirebon Regency. The sample included of 75 employees, which is referred to as saturated sampling. A questionnaire was used to gather data. The results indicate that extrinsic motivation has a significant positive impact on employee performance, as seen from the t-count value that is greater than the t-table value (3.863 > 1.993), while organisational culture has a positive significant impact, as noted from the t-count value above the t-table value (3.315 > 1.993). Simultaneously, the influence of the extrinsic motivation and organisational culture variables on job efficiency is shown by an F-count exceeding the F-table value, namely 46.568 > 3.12. All results, both partially and collectively, have a significance value less than or equal to 0.05.

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