cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
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
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
 280   281   282   283   284 
The Influence of Transformational Communication, Compensation, and Work Environment on the Performance of Employees of PT. Bintang Surya Sejati Sukses Jakarta Imam Suryono; Iggit Sulawati
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.v9i2.9872

Abstract

This study analyzes the influence of transformational communication, compensation, and work environment on employee performance at PT Bintang Surya Sejati Sukses Jakarta, both partially and simultaneously. Employee performance is a strategic factor in increasing the competitiveness of manufacturing companies amid global demands. This study uses a quantitative approach with a causal associative method. The sample consisted of 120 respondents, who were selected through purposive sampling from employees with a minimum working period of five years. Data was collected using Likert scale questionnaires, literature reviews, and company documents. The analysis was carried out through validity, reliability, and multiple linear regression tests using SPSS 26. The results showed that transformational communication had a positive and significant influence on employee performance, while compensation and work environment had no partial significant influence. However, these three variables simultaneously have a significant influence on performance. These findings confirm the dominant role of transformational communication in improving employee motivation, clarity of goals, and work commitment.
THE POLICY DIRECTION OF THE REGIONAL HOUSE OF REPRESENTATIVES OF ACEH TENGAH REGENCY IN THE DISCUSSION OF THE 2025 REGIONAL REVENUE AND EXPENDITURE BUDGET IN THE HEALTH SECTOR IN ACEH TENGAH REGENCY Edi Kurniawan; Yanhar Jamaluddin; Syafruddin Ritonga
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.v9i2.9880

Abstract

This study aims to analyze the policy direction of the Regional House of Representatives of Aceh Tengah Regency (DPRK Aceh Tengah) in the discussion of the 2025 Regional Revenue and Expenditure Budget (APBK) in the health sector in Aceh Tengah Regency. The focus of the study is directed at the policy process of the DPRK in carrying out its budgeting function, as well as the internal and external factors that hinder the implementation of such policies. This study employs a qualitative approach with a descriptive method. Data collection techniques were carried out through interviews, observations, and documentation involving parties directly engaged in the discussion of the APBK, both from legislative and executive elements. The results of the study indicate that the policy of DPRK Aceh Tengah in the discussion of the 2025 APBK in the health sector has basically been implemented in accordance with the prevailing laws and regulations; however, in practice, it still encounters various obstacles. Internal inhibiting factors include limited human resources, differences in understanding among DPRK internal bodies, and weak technocratic capacity of some DPRK members. Meanwhile, external factors include executive dominance in budget management, limited space for public participation, and the dynamics of political interests in the budget discussion process. Efforts undertaken to overcome these obstacles include enhancing the capacity of DPRK members, strengthening coordination between the legislative and executive branches, and optimizing the supervisory function of the DPRK so that budget policies in the health sector are more oriented toward public interests.
EMPLOYEE PERFORMANCE ANALYSIS AT PT PLN (PERSERO) TRANSMISSION SERVICE AND SUBSTATION UNIT (ULTG) PADANG SIDEMPUAN Lisbeth Lasmaria Cristin Sitohang; Audia Junita; 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.v9i2.9881

Abstract

Employee performance plays a strategic role in supporting organizational operational success, particularly in the electricity sector, which requires reliability, accuracy, and continuity of service. The Transmission Service and Substation Unit (ULTG) Padang Sidempuan, as part of PT PLN (Persero), is responsible for managing transmission networks and operating substations to ensure the stability of electricity supply. This study aims to analyze employee performance and identify the factors that hinder employee performance at PT PLN (Persero) ULTG Padang Sidempuan. The research employed a descriptive qualitative approach, with data collected through in-depth interviews, observation, and documentation. The research informants consisted of the ULTG manager, team leaders, and technical operational employees. The results indicate that employee performance has generally been running fairly well; however, several constraints were identified, including suboptimal work motivation, inconsistent work discipline, and limited equity in training and competency development. This study concludes that improving employee performance requires management support through the fulfillment of work-related needs, strengthening of reward and supervision systems, and continuous competency development in order to enhance operational effectiveness and the quality of electricity services.
IMPLEMENTATION OF THE E-CATALOG SYSTEM POLICY IN LOCAL ECONOMIC EMPOWERMENT THROUGH GOODS/SERVICES PROCUREMENT IN MEDAN CITY Farida Hanum; Nina Siti Salmaniah Siregar; Beby Masitho Batubara
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.v9i2.9882

Abstract

Local economic empowerment through government procurement of goods and services is an important strategy to support the growth of Micro, Small, and Medium Enterprises (MSMEs). This study aims to analyze the implementation of the MSME e-catalog system policy in local economic empowerment in Medan City, particularly in the food and beverage sector, as well as to identify the supporting and inhibiting factors in its implementation. This research employs a descriptive qualitative approach, with data collected through in-depth interviews, direct observation, and documentation. The informants consisted of MSME actors, officials from the Electronic Procurement Service (LPSE), and personnel from the Goods and Services Procurement Division of the Medan City Government. Data analysis was conducted using an interactive model comprising data reduction, data display, and conclusion drawing. The findings indicate that the MSME e-catalog system has expanded market access and increased opportunities for local MSMEs to participate in government procurement. Supporting factors include pro-MSME government policies, the availability of a local e-catalog platform, and the commitment of some procurement officials. Meanwhile, inhibiting factors include limited policy socialization, low MSME human resource capacity, insufficient technical assistance, and the lack of optimal commitment from all regional work units to prioritize local MSME products. Based on Edward III’s policy implementation theory, communication, resources, implementers’ disposition, and bureaucratic structure are key determinants of policy effectiveness. Therefore, strengthening coordination, enhancing MSME capacity, and simplifying procedures are necessary to optimize the role of the e-catalog system as an instrument for local economic empowerment in Medan City.
The Role of Internal Control Systems in Improving the Quality of Financial Reports of Microfinance Institutions A. Asrah Baeduri; Betty Betty; Rahayu Indriasari; Rahma Masdar
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.v9i2.9894

Abstract

This qualitative case study analyzes the role of internal control systems in improving financial report quality at Microfinance Institution (MFI) Mitra Surya Sejahtera, Pasangkayu Regency, using the COSO framework. Data were collected through in-depth interviews, observation, and documentation from management, finance department, and operational staff, with validity tested through triangulation.Results demonstrate that the internal control system significantly enhances financial report quality in terms of reliability, recording orderliness, and accountability. The control environment, supported by management's commitment to integrity and transparency, encourages employee work discipline. Control activities including transaction authorization, evidence completeness, and routine reconciliation effectively minimize recording errors. Regular financial communication and management monitoring further support the preparation of orderly and accountable reports. However, limitations were identified, including constrained human resources, suboptimal separation of functions, and a simple recording system. The study concludes that strengthening internal control systems is crucial for improving financial report quality and maintaining MFI operational sustainability. Findings contribute theoretically to micro-sector accounting literature and practically provide guidance for MFI managers in establishing transparent and accountable financial governance.
ANALYSIS OF TECHNOLOGY ADAPTATION LEVEL AND EMPLOYEE DIGITAL COMPETENCE ON THE QUALITY OF THE FINANCIAL REPORTS (CASE STUDY: USE OF DIGITAL ACCOUNTING APPLICATIONS IN MSMES) Wahyuni Saleh; Nur Fadhila Amri; Ahmad Jumarding
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.v9i2.9895

Abstract

The development of information technology requires organizations to adapt quickly to maintain the quality of financial reporting. This study aims to analyze the influence of the level of technology adaptation and employee digital competence on the quality of financial reports. The research method used is a quantitative approach with a causal research design. Data were collected through questionnaires distributed to employees directly involved in the financial report preparation process. The data analysis technique used multiple linear regression analysis to examine the effect of independent variables on the dependent variable. Validity, reliability, classical assumption tests, and the R2 coefficient were tested. The results of the study indicate that the level of technology adaptation does not significantly affect the quality of financial reports. This is because the sig. value of 0.46>0.05, technology acts as a supporting tool in the accounting process, the quality of financial reports is more influenced by professionalism and compliance with standard operating procedures. In addition, employee digital competence is proven to have a positive and significant influence on the quality of financial reports. Simultaneously, the level of technology adaptation and employee digital competence contribute significantly to improving the quality of financial reports reviewed from the aspects of relevance, reliability, timeliness, and comparability. The findings of this study indicate that improving the quality of financial reports is not only determined by the technology system used, but also by the ability of human resources to operate and utilize technology optimally.
The Effect of Sharia Financial Literacy, Sharia Financial Inclusion, and Motivation on Interest in Saving in Sharia Banks with Religiosity Moderation Ardelia Putri; Santi Yustini
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.v9i2.9902

Abstract

The importance of understanding the factors that influence people's interest in saving in Islamic banks. This study aims to analyze the influence of Islamic financial literacy, Islamic financial inclusion, and motivation on the interest in saving in Islamic banks with moderation of religiosity (a case study in the South Tangerang community). The population in this study was the South Tangerang community with a sample of 100 respondents. The sampling used non-probability with a purposive sampling technique with a Likert scale . The data analysis method used SEM-PLS with SmartPLS 4.0 software. The results of this study indicate a significant influence between the Islamic financial inclusion variable on the variable of interest in saving, a significant influence between the motivation variable on the variable of interest in saving, while the Islamic financial literacy variable has no significant influence on the variable of interest in saving. On the other hand, the religiosity variable is unable to moderate the relationship between the variables of Islamic financial literacy, Islamic financial inclusion, and motivation on the interest in saving.
Study of Information Systems in Financial Administration within the Regional Secretariat of Bontang City Yovanov Joshua Parulian; Anissa Yuniar Larasati
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.v9i2.9904

Abstract

This research seeks to examine the effectiveness and contribution of information systems in managing financial administration at the Regional Secretariat of Bontang City, with a particular focus on their role in facilitating the monitoring, validation, and documentation of financial accountability reports (Surat Pertanggungjawaban / SPJ). The study adopts a qualitative descriptive methodology, with data gathered through structured interviews, direct observations, and document reviews involving key personnel responsible for regional financial management. Data analysis is conducted using the DeLone and McLean Information Systems Success Model, which assesses system quality, information quality, service quality, system utilization, user satisfaction, and overall benefits. The findings reveal that the Regional Government Information System of the Republic of Indonesia (SIPD RI) has effectively standardized financial recording and reporting procedures, although it remains limited in supporting internal monitoring of financial accountability reports. To address this gap, the Secretariat Financial Administration Monitoring System (SIMPANSE) functions as a complementary system that enhances the efficiency of SPJ supervision, reinforces internal control mechanisms, and improves transparency and accountability in financial administration. This study highlights the critical role of internal support systems in maximizing the performance and success of regional government information systems.
Queue System Analysis in Improving Service Efficiency at Disdukcapil (Case Study at Bale Madukara Purwakarta) Talitha Sahda Cahyadewi; Eka Ludiya
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.v9i2.9905

Abstract

The high demand for population administration services at the Bale Madukara Population and Civil Registration Office in Purwakarta Regency has resulted in long queues and waiting times, especially during peak hours. This study aims to analyze the implementation of the queuing system and evaluate service performance in improving the efficiency of population administration services using the Multi Channel–Multi Phase model. The research method used was descriptive qualitative with data collection techniques through observation, interviews, and documentation. The research population was the social situation of population administration services, with a sample consisting of key informants, including the head of the service section, counter officers, and queue system managers. The results of the study show that the queuing system has implemented the multi-channel–multi-phase model, but in some service phases there is still a backlog of applicants due to the high arrival rate and limited service capacity. Therefore, it is necessary to adjust the number of counters, reorganize service flows, and continuously evaluate the queuing system in order to improve the efficiency and quality of public services.
The Effect of Firm Size and Good Corporate Governance (GCG) on ESG Risk Ratings (an Empirical Study of Companies Listed on the LQ45 Index of the Indonesia Stock Exchange for the Period 2020-2023) Muhamad Fauzi; Dwi Jayanti
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.v9i2.9907

Abstract

Companies are now expected to operate in an environmentally friendly and sustainable manner. One indicator of a company’s efforts to mitigate ESG-related risks is its ESG risk rating. However, many companies are still found to have high or even severe ESG risk ratings. This study aims to analyze the effect of firm size and Good Corporate Governance (GCG) scores based on governance disclosure on ESG risk ratings of companies listed in the LQ45 index of the Indonesia Stock Exchange during the 2020–2023 period, with a total sample of 92 observations. This study employs a quantitative approach using secondary data obtained from LQ45 index company factsheets, company financial statements, and sustainability reports. Multiple linear regression analysis is conducted using SPSS version 31. The sample is selected using a purposive sampling method, resulting in 23 companies. The results indicate that both firm size and Good Corporate Governance (GCG) have a significant negative effect on ESG risk ratings.

Page 282 of 304 | Total Record : 3039

 280   281   282   283   284 

Filter by Year

2018 2026


Reset
Filter By Issues
All Issue Vol 9 No 2 (2026): Sharia Economics Vol 9 No 1 (2026): Sharia Economics Vol 8 No 3 (2025): Sharia Economics Vol 8 No 2 (2025): Sharia Economics Vol 8 No 1 (2025): Sharia Economics Vol 7 No 3 (2024): Sharia Economics Vol 7 No 2 (2024): Sharia Economics Vol 7 No 1 (2024): Sharia Economics Vol 6 No 3 (2023): Sharia Economic: November, 2023 Vol 6 No 2 (2023): Sharia Economic: July, 2023 Vol 6 No 1 (2023): Sharia Economic: January, 2023 Vol 6 No 3 (2023): Sharia Economics Vol 6 No 2 (2023): Sharia Economics Vol 6 No 1 (2023): Sharia Economics Vol 5 No 2 (2022): Sharia Economic: July, 2022 Vol 5 No 1 (2022): Sharia Economic: January, 2022 Vol 5 No 2 (2022): Sharia Economics Vol 5 No 1 (2022): Sharia Economics Vol 4 No 1 (2021): Sharia Economic: July, 2021 Vol 3 No 2 (2021): Sharia Economic: January, 2021 Vol 4 No 1 (2021): Sharia Economics Vol 3 No 2 (2021): Sharia Economics Vol 3 No 1 (2020): Sharia Economic: July, 2020 Vol 2 No 2 (2020): Sharia Economic: January, 2020 Vol 3 No 1 (2020): Sharia Economics Vol 2 No 2 (2020): Sharia Economics Vol 2 No 1 (2019): Sharia Economic: July, 2019 Vol 1 No 2 (2019): Sharia Economic: January, 2019 Vol 2 No 1 (2019): Sharia Economics Vol 1 No 2 (2019): Sharia Economics Vol 1 No 1 (2018): Ekonomi Islam: July, 2018 Vol 1 No 1 (2018): Sharia Economics More Issue