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 WORKING CAPITAL AND LEVERAGE ON THE VALUE OF FOOD AND BEVERAGES COMPANIES WITH PROFITABILITY AS AN INTERVENING VARIABLE Kristian Febrianto; Nur Laily
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.v9i2.9908

Abstract

This study examines and analyzes the effect of working capital and leverage on the firm value of the Food and Beverage companies listed on the Indonesian Stock Exchange (IDX), with profitability as an intervening variable. Furthermore, the working capital was measured by working capital turnover, leverage was measured by Debt to Equity Ratio, profitability was measured by Return On Assets, and firm value was measured by Price to Book Value. The study applies quantitatively, with a causal-comparative approach. Moreover, the data were secondary which in the form of financial statements listed on the IDX. The data collection technique used was purposive sampling with certain criteria and considerations. In line with that, 15 Food and Beverage companies were taken as a sample during 5 years, 2020-2024. In total, there were 75 data samples, which were distributed. Additionally, the data analysis technique used was Structural Equation Modelling (SEM) with Partial Least Squares (PLS) and SmartPLS 4 version. As a result, it shows that working capital has an insignificant effect on profitability. However, leverage has a significantly negative effect on profitability. Also, working capital as well as leverage have an insignificant effect on firm value. In contrast, profitability has a positive and significant effect on firm value. In addition, profitability has an insignificant effect mediates the relationship between working capital on firm value. On the other hand, profitability has a negative and significant effect that mediates fully the relationship between leverage on firm value.
THE PERSONALIZATION EFFECT: HOW CONTENT CUSTOMIZATION SHAPES CUSTOMER SATISFACTION AND BRAND LOYALTY AMONG NETFLIX SUBSCRIBERS IN JABODETABEK Rafly Raihan Ardyansyah
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.v9i2.9909

Abstract

This study aims to analyze the influence of content personalization on consumer satisfaction and brand loyalty of Netflix users in Jabodetabek and to examine the mediating role of consumer satisfaction. A quantitative method with purposive sampling was used on 100 active Netflix users. Data was collected through a Google Forms questionnaire with a Likert scale and analyzed using PLS-SEM with SmartPLS 3.29. The research findings support the first hypothesis, which states that content personalization influences consumer satisfaction. The second hypothesis indicates that content personalization affects brand loyalty. The third hypothesis proves that consumer satisfaction influences brand loyalty. Additionally, the fourth hypothesis confirms that consumer satisfaction mediates the relationship between content personalization and brand loyalty. This result confirms that content personalization, via Netflix's recommendation algorithm, plays a significant role in increasing consumer satisfaction and loyalty in the Indonesian market.
The Role of Employee Involvement Mediation: The Impact of Professionalism and Self-Efficacy on Employee Work Loyalty in Bapas Class II Madiun Julaeha Evi Susanti; Nursaid Nursaid; Budi Santoso
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.v9i2.9910

Abstract

This study aims to analyze the influence of professionalism and self-efficacy on employee job loyalty with employee involvement as an intervening variable in the Class II Madiun Correctional Center (Bapas). The background of this research departs from the importance of building employee work loyalty through increasing professionalism and self-efficacy which has an impact on job engagement. This study uses a quantitative approach with a path analysis method. The research population is all employees of Bapas Class II Madiun, with sampling using census techniques. Data was obtained through the distribution of questionnaires that were tested for validity and reliability, then analyzed using the help of statistical programs. The findings of this study confirm that employee involvement has an important role as a link between professionalism and self-efficacy and work loyalty. Employees who are professional, confident, and fully engaged in their work tend to have high loyalty to the institution. Therefore, Bapas Class II Madiun needs to strengthen the strategy of developing professionalism and self-efficacy of employees in order to create sustainable work involvement and loyalty
The Effect of Position Promotion, Work Experience, and Mutation on Employee Performance Through Career Development as an Intervening Variable in the Situbondo Regency Government Denny Chandra Irwana; Nursaid Nursaid; Ni Nyoman Putu Martini
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.v9i2.9911

Abstract

In the midst of the challenges of stagnation of the performance of ASN employees in Situbondo Regency, such as punctuality of service and community satisfaction that are not optimal, this study examines the influence of position promotion, work experience, and mutation on employee performance through career development as an intervening variable in the Situbondo Regency Government. The purpose of the study was to analyze the direct and indirect influence of these three independent variables on employee performance, with a focus on career development mediation to provide recommendations for public sector human resource management. The quantitative research method uses PLS-SEM with WarpPLS on a sample of selected employees through purposive sampling from the population of experienced civil servants with structural positions, primary data from the Likert questionnaire, as well as descriptive analysis and hypothesis tests of direct and indirect pathways. The results showed that promotion had a significant positive effect on career development and employee performance, as well as work experience and mutation for both; Career development has a positive effect on performance, with significant partial mediating effects on all three pathways as well as a strong structural model. Research contributions include new mediation models for local government human resources policies, practical recommendations such as post-promotion individual development programs and mutation mentoring, as well as theoretical foundations for follow-up studies integrating moderation such as organizational commitment to optimize ASN performance
The Influence of Electronic Word of Mouth, Perceived Ease of Use, and Digital Marketing on the Usage Decision of Duolingo Application Among Generation Z in Surabaya City Bimo Dwi Pasa; Budi Prabowo
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.v9i2.9915

Abstract

This study aims to identify and analyze the influence of Electronic Word of Mouth, Perceived Ease of Use, and Digital Marketing on the Decision to use the Duolingo application among Generation Z in Surabaya City. The study is grounded in the urgency of technological development, particularly in educational-based applications, which must align with user behavior. The sampling technique employed was non-probability sampling with a purposive sampling method, involving a total of 160 respondents. This research applied a quantitative approach using multiple linear regression analysis, with data processed through SPSS version 25. The results indicate that Electronic Word of Mouth, Perceived Ease of Use, and Digital Marketing simultaneously have a positive and significant effect on Usage Decision. Partially, each independent variable also shows a significant influence on the dependent variable. The coefficient of determination (R²) value of 0.650 indicates that 65% of the variation in Usage Decision is explained by the three independent variables in this study, while the remaining 35% is influenced by other factors outside the model.
ANALYSIS OF FACTORS THAT INFLUENCE THE INTENTION AND BEHAVIOR OF FOOD AND BEVERAGE MSMES IN CARRYING OUT HALAL CERTIFICATION Ricky Widiarto; Indra Indra
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.v9i2.9922

Abstract

This study aims to analyze the influence of halal literacy and awareness, religiosity, perceived benefits, perceived ease, and external support on the intention and actual behavior of Micro, Small, and Medium Enterprises (MSMEs) in obtaining halal certification. The research focuses on identifying the most consistent factors affecting both variables to provide strategic recommendations for accelerating halal certification adoption among MSMEs. A quantitative approach was employed using the Partial Least Squares Structural Equation Modeling (PLS-SEM) method. Data were collected through a survey of 102 MSME owners in the food and beverage sector located in Bogor City and Bogor Regency, all of whom had already obtained halal certification. Respondents were selected based on the criteria of holding halal certification and domicile in the study area. The findings reveal that perceived ease is the most consistent factor influencing both the intention and actual behavior of MSMEs in obtaining halal certification, showing significant effects on both variables. External support significantly affects intention at the 10% significance level, while intention itself is a direct determinant of actual behavior. In contrast, halal literacy and awareness, religiosity, perceived benefits, and external support toward actual behavior show no significant influence. These results indicate that, although knowledge and religious values are conceptually important, they are insufficient to drive actual behavior without a perceived ease in the certification process. This highlights the need for strategies that focus on simplifying procedures, increasing access to practical information, and strengthening external support to convert intention into actual action.
The Effect of Integrity, Independence, and Competence on Audit Quality at the Regional Inspectorate of Bandung Regency Risma Trinur Pebriyanti; Romli Romli
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.v9i2.9923

Abstract

This study aims to analyze the influence of integrity, independence, and competence of internal auditors on audit quality at the Bandung Regency Regional Inspectorate. The background of the study is based on the results of the 2024 APIP Capability Evaluation by the BPKP Representative of West Java Province, which shows that the Bandung Regency Regional Inspectorate is still at Level 3, with several Areas of Improvement, especially in the implementation of compliance audits and performance audits that are not optimal in producing strategic and sustainable recommendations. This study uses a quantitative method with a sample of 65 internal auditors and multiple linear regression data analysis techniques. The results show that integrity does not significantly affect audit quality, while independence and competence have a positive and significant effect on audit quality. Simultaneously, integrity, independence, and competence have a significant effect on audit quality. These findings indicate that improving audit quality within the Bandung Regency Regional Inspectorate is more influenced by strengthening the independence and competence of internal auditors.
The Effect of Tax Awareness Level and Tax Service Effectiveness on Taxpayer Compliance in Sukabumi Regency Tiara Nurul Hikmah; Vita Citra Mulyandini
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.v9i2.9924

Abstract

This study aims to examine the effect of Taxpayer Awareness and the Effectiveness of Tax Services on Taxpayer Compliance in Sukabumi Regency. This research employs a quantitative approach using primary data collected through structured questionnaires distributed to taxpayers. The population of this study consists of PBB-P2 taxpayers who visited the Regional Revenue Agency (BAPENDA) of Sukabumi Regency, with a total sample of 100 respondents selected using accidental sampling. Data were analyzed using multiple linear regression with the assistance of SPSS software. Prior to hypothesis testing, classical assumption tests, including normality, multicollinearity, and heteroskedasticity tests, were conducted to ensure the suitability of the regression model. The results of the study indicate that Taxpayer Awareness has a negative and insignificant effect on Taxpayer Compliance. In contrast, the Effectiveness of Tax Services has a positive and significant effect on Taxpayer Compliance. Furthermore, Taxpayer Awareness and the Effectiveness of Tax Services simultaneously have a positive and significant effect on Taxpayer Compliance. These findings suggest that improving the quality and effectiveness of tax services plays a more critical role in enhancing taxpayer compliance than awareness alone. The results of this study provide empirical evidence for tax authorities to prioritize service quality improvements as a strategic approach to increasing taxpayer compliance. This study also contributes to the literature by highlighting the relative importance of institutional service factors compared to individual awareness in shaping compliant taxpayer behavior.
The Influence of Institutional Ownership, Intellectual Capital, and Sales Growth on the Financial Performance of Real Estate and Property Companies Fathiya Aulia Rahmah; Rini Destiana
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.v9i2.9925

Abstract

This study investigates how sales growth, institutional ownership, and intellectual capital impact the financial performance of real estate and property companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2022. The Fixed Effect Model is used to perform quantitative analysis using panel data regression. The results of the analysis show that partially institutional ownership and intellectual capital do not have a significant effect on financial performance, while sales growth has a positive and significant effect. These findings suggest that, during the post-pandemic recovery phase, institutional ownership and intellectual capital did not have a significant influence. On the other hand, sales growth in the dense physical asset sector, such as property, is the factor that plays the most role in increasing profitability. Therefore, property businesses must prioritize strategies that increase sales, optimize transaction volumes, and improve operational efficiency by using digital tools. Human resource development and governance strengthening remain important for long-term competitive advantage, although they do not have a direct impact.
The Effect of Workload Analysis and Employee Well-Being Mediated by HRIS System on Nurse Productivity at Kaliwates Hospital Jember Billardi Atmanagara Fadzliansyah; Budi Santoso; Riyanto Setiawan Suharsono
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.v9i2.9927

Abstract

Kaliwates Jember Hospital as a type C plantation hospital faces challenges in nurse productivity due to high workload and suboptimal employee welfare amid a surge in emergency room patients. This study examines the influence of workload analysis and employee well-being on nurse productivity at Kaliwates Jember Hospital with the HRIS system as an intervening variable. Using an explanatory design quantitative approach with a saturated sample of the entire population of 299 nurses, data was collected through a questionnaire that had been validated and analyzed using Structural Equation Modeling (SEM) based on SmartPLS 4.0. The results showed that workload analysis had a positive effect on nurse productivity through the management of emergency room targets, 12-hour shift efficiency, and physical-mental load mitigation; employee well-being has a positive effect through subjective well-being, workplace, and work-life balance; both affect the HRIS system significantly; HRIS itself increases productivity through automated rotation and real-time analytics. The effect of partial HRIS mediation was confirmed in the moderate category. These findings enrich the theory of Dessler-AMO HR management in the context of Jember type C hospitals, recommending the integration of HRIS workload-well-being modules for the optimization of health human resources