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
STRENGTHENING THE ROLE OF ACCOUNT REPRESENTATIVES IN OPTIMIZING STATE REVENUE: THE ROLE OF MODERATING INTERPERSONAL COMMUNICATION Diah Ayu Pradnyani; M. Rudi Irwansyah; I Nengah Suarmanayasa
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.v9i2.9952

Abstract

Government institutions are expected to deliver optimal performance as a manifestation of public accountability, particularly in providing services that are effective, efficient, and focused on achieving organizational targets. Employee performance, particularly that of Account Representative (AR), serves as a key factor in supporting the success of Badung Utara Tax Office in securing tax revenue through collections. This study aims to analyze the effect of work ability and workload on Account Representative performance and to examine the role of interpersonal communication as a moderating variable. The research employs a quantitative approach using a census method that covers the entire population of Account Representatives at Badung Utara Tax Office, consisting of 33 individuals. Data were collected through questionnaires and analyzed using statistical analysis techniques and SEM-PLS to examine both direct and moderating relationships among variables. The results indicate that work ability has a positive and significant effect on Account Representative performance, suggesting that adequate knowledge, skills, and job competence contribute to improved AR performance. On the other hand, workload has a negative and significant effect on Account Representative performance, as high task volume and job complexity may reduce work focus and accuracy. Furthermore, interpersonal communication was found to moderate the effect of work ability on AR performance but did not moderate the effect of workload on performance. These results show that interpersonal communication plays an important role in optimizing work ability but has not been able to overcome workload challenges. This research is expected to provide practical contributions for management in human resource management and serve as a foundation for formulating policies to improve employee performance on a sustainable basis.
Reaksi Pasar Saham terhadap Tarif Resiprokal Amerika Serikat: Studi Peristiwa pada BRICS dan Ekonomi Mitra Rafdi Luthfan Farizi; Abdur Rafik
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.v9i2.9955

Abstract

Trade-policy announcements provide a natural experiment to examine how global policy uncertainty is transmitted into emerging equity markets. This study investigates the market reaction surrounding the U.S. reciprocal tariff announcement in early April 2025 by assessing three adjustment channels risk (volatility), price (abnormal returns), and trading activity (abnormal volume) across BRICS and selected partner markets. Using an event-study design, volatility is measured via standard deviation and tested using an F-test for differences in variance, while abnormal returns and abnormal volume are evaluated through OLS dummy regressions comparing event and post-event periods against the pre-event baseline. The results reveal heterogeneous and asymmetric responses across markets: some indices exhibit a pronounced shift in volatility and return dynamics, while trading activity responses are weaker or delayed. The findings highlight that trade-policy shocks are transmitted asymmetrically across emerging markets, with risk and price channels reacting faster than trading activity, challenging the assumption of uniform market adjustment under global policy uncertainty. These insights extend the literature on policy-induced financial spillovers by emphasizing a multi-channel adjustment mechanism and offer practical implications for portfolio risk management and market surveillance during periods of heightened policy uncertainty.
THE ROLE OF CUSTOMER SATISFACTION IN MEDIATING SERVICE QUALITY AND CUSTOMER TRUST ON CUSTOMER LOYALTY (CASE STUDY AT MELIA LAUNDRY BALI) Awalya Rahmallah Sarija; Putu Indah Rahmawati; Trianasari Trianasari
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.v9i2.9957

Abstract

The increasingly fierce competition in the laundry service industry requires business operators to retain customers by delivering quality service and building relationships based on trust. Customer loyalty is a crucial factor for business sustainability, particularly for laundry businesses that depend on repeat purchases and recommendations from customers. However, loyalty does not form instantly, as it is affected by customer experiences while using the service, including their perception of service quality and level of trust in the service provider. This situation highlights the need for empirical testing of factors that affect customer loyalty at Melia Laundry in Denpasar City. This study uses a quantitative approach with a survey method, distributing questionnaires to customers at three Melia Laundry branches. The data were analyzed using Structural Equation Modeling based on Partial Least Square (SEM-PLS) to test both direct and indirect effects among variables. The results show that service quality has a positive and significant effect on customer satisfaction and customer loyalty. Customer trust is also shown to have a positive and significant effect on customer satisfaction and customer loyalty. In addition, customer satisfaction serves as a partial mediating variable in the relationship between service quality and customer loyalty, and between customer trust and customer loyalty. These findings confirm that enhancing customer loyalty can be achieved by improving service quality and strengthening customer trust, which in turn fosters ongoing customer satisfaction.
ORGANIZATIONAL RESILIENCE AS A MEDIATOR BETWEEN INDIVIDUAL AND GROUP RESILIENCE AND ORGANIZATIONAL PERFORMANCE: EVIDENCE FROM THE BALI REGIONAL OFFICE OF THE DIRECTORATE GENERAL OF TAXES I Nengah Brate; Komang Krisna Heryanda; M. Rudi Irwansyah
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.v9i2.9958

Abstract

This study examines the role of organizational resilience in mediating the influence of individual resilience and group resilience on organizational performance at the Bali Regional Office of the Directorate General of Taxes. The population comprised 351 employees serving as Account Representatives, Functional Tax Examiners, and State Tax Bailiffs, from which 89 respondents were selected using probability sampling with a simple random sampling technique. This research employed a quantitative design grounded in the positivist paradigm. Data were collected through structured questionnaires and analyzed using Structural Equation Modeling (SEM) with the Partial Least Squares (PLS) approach. The results indicate that individual resilience and group resilience do not have a significant direct effect on organizational performance; however, both variables significantly strengthen organizational resilience, which in turn has a significant positive effect on organizational performance. Furthermore, organizational resilience fully mediates the relationship between individual and group resilience and organizational performance, indicating that improving organizational performance in public sector institutions depends on strengthening organizational resilience systems that integrate individual and team adaptive capacities.
THE EFFECT OF COMPENSATION AND JOB CHARACTERISTICS ON PERFORMANCE MEDIATED BY ORGANIZATIONAL COMMITMENT (A STUDY OF PEKALONGAN CITY GOVERNMENT EMPLOYEES) Dwi Pardianto; Endang Tjahjaningsih
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.v9i2.9959

Abstract

This study aims to analyze the direct and indirect effects of compensation and job characteristics on employee performance, with organizational commitment as a mediating variable. The study used a quantitative approach with a survey method. Data were collected through a questionnaire with a Likert scale of 1–7 and analyzed using validity and reliability tests, classical assumption tests, multiple linear regression, and mediation tests (Sobel test). The results showed that compensation had no effect on employee performance, while job characteristics had a positive and significant effect on employee performance. Organizational commitment was shown to partially mediate this relationship. The implication is that improving fair compensation systems and effective job design can strengthen employee commitment and improve public sector performance.
THE EFFECT OF ORGANIZATIONAL COMMUNICATION AND TECHNOLOGY TRAINING ON THE PERFORMANCE OF THE ROLE OF JOB SATISFACTION AS AN INTERVENING VARIABLE IN JEMBER REGENCY TRANSPORTATION OFFICE EMPLOYEES Ika Tyas Nurlina; Nurul Qomariah; Feti Fatimah
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.v9i2.9962

Abstract

This study aims to analyze and explain the influence of organizational communication and technology training on employee performance, with job satisfaction as an intervening variable in the Jember Regency Transportation Office. The background of this research is based on the importance of the role of effective communication and mastery of technology in improving professionalism and quality of public services in the digital era. The research method used is a quantitative approach with an explanatory research type. The population in this study is all employees of the Jember Regency Transportation Office, with the number of samples determined using the Slovin formula. Data collection was carried out through the distribution of questionnaires, then analyzed using path analysis techniques with the help of the SmartPLS program. Overall, this study emphasizes that improving the quality of communication and directed technology training is an important strategy for the Jember Regency Transportation Office in creating a competent, service-oriented, and adaptive apparatus to the development of digital technology in supporting the implementation of professional and efficient public transportation
THE INFLUENCE OF TRANSFORMATIONAL LEADERSHIP AND TECHNOLOGICAL INNOVATION ON EMPLOYEE PERFORMANCE AT THE DISTRICT INSPECTORATE. JEMBER: THE ROLE OF ORGANIZATIONAL CULTURE AS A MEDIATING VARIABLE Siti Mualfa; Nursaid Nursaid; Abadi Sanosra
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.v9i2.9963

Abstract

This study aims to analyze the influence of transformational leadership and technological innovation on the performance of Jember Regency Inspectorate employees, with organizational culture as an intervening variable. The research used an explanatory quantitative approach by collecting data through questionnaires to Inspectorate employees. Data analysis was carried out using path analysis with the help of SmartPLS. The results of the study show that transformational leadership and technological innovation have a significant effect on employee performance and organizational culture. Organizational culture also has a significant influence on performance and is able to mediate the relationship between transformational leadership and technological innovation on employee performance. These findings confirm that the success of performance improvement is not only determined by leadership and technology, but also by the strength of an organizational culture that supports integrity, collaboration, innovation, and accountability
Analysis of Budget Distribution and Accountability at the Financial Affairs Work Unit (Bidkeu) of the Central Java Regional Police for Fiscal Year 2024 Salsabilla Devana Putri; Nurfauziah Nurfauziah
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.v9i2.9964

Abstract

This study analyzes the distribution and accountability of the budget at the Financial Division Work Unit (Bidkeu) of the Central Java Regional Police (Polda Jateng) for Fiscal Year 2024. Budget management plays an important role in ensuring transparency, accountability, and effective public financial governance. However, its implementation may face administrative and technical challenges that affect reporting quality. This research uses a qualitative descriptive approach. Data were obtained through interviews, observation, and documentation review, including Budget Implementation Documents (DIPA) and financial reports. The analysis focuses on budget distribution mechanisms, accountability processes, and factors influencing reporting effectiveness. The findings show that budget distribution and accountability have been implemented in accordance with regulations. Budget absorption reached 100 percent, and the Budget Implementation Performance Indicator (IKPA) achieved a very good category. Nevertheless, challenges such as administrative delays, limited understanding of digital financial systems like SAKTI, and system disruptions were identified. Strengthening human resource competencies and optimizing technology are recommended to improve future budget management.
The Influence of Financial Technology on MSME Business Performance: Mediation of Financial Literacy, Entrepreneurial Orientation, and Government Policy as a Moderator Fadali Rahman; Ismi Fitri Aulia; Zef Risal
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.v9i2.9967

Abstract

Micro and Small Enterprises (MSEs) play a strategic role in the national economy, but they still face various challenges in improving their business performance, particularly in the digital era. This study aims to analyze the influence of financial technology on MSE business performance by considering the mediating role of financial literacy and entrepreneurial orientation, as well as the moderating role of government policy. This study uses a quantitative approach with a survey method of MSE actors. Data were analyzed using the Partial Least Squares–Structural Equation Modeling (PLS-SEM) method with a total of 196 respondents from MSEs who implement digital payments, e-wallets, QRIS, or digital financing platforms. The results of the study indicate that financial technology has a positive effect on financial literacy, entrepreneurial orientation, and MSE business performance. Furthermore, financial literacy and entrepreneurial orientation are proven to act as mediating variables in the relationship between financial technology and MSE business performance, with entrepreneurial orientation having a more dominant influence. These findings indicate that the adoption of financial technology will have a more optimal impact when accompanied by an innovative and proactive entrepreneurial attitude. Meanwhile, government policies have not been able to play a strong role as a moderating variable in strengthening the influence of financial literacy on MSE business performance, indicating the need for more effective and implementable policies. Overall, this study emphasizes the importance of integrating the use of financial technology, increasing entrepreneurial capacity, and strengthening financial literacy in efforts to improve the performance and sustainability of MSEs in the digital era.
Qualitative Analysis of Multicultural Culture in the Code of Ethics and Global Unilever Annual Report 2024 Cindy Fionna; Badariah Lestari; Afrini Ramayanti; Dian Prihardini Wibawa
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.v9i2.9968

Abstract

Global business expansion puts corporate companies in a challenging position in aligning organizational policies with different backgrounds in operational areas. This study analyzes the existence of a multicultural cultural integration strategy through secondary data from the Code of Business Principles document and the Annual Report and Accounts for 2024. Using descriptive qualitative analysis methods, and triangulation of data and sources, three main findings were obtained: (1) Gender representation as much as 44% of global legitimacy inclusivity; (2) Adaptation of global and local cultural dimensions through respect for customary rights and lands; and (3) The implementation of the Speak Up system and reporting to mitigate ethical risks and also Power Distance. This research confirms that global ethical standardization and governance transparency not only improve the psychological safety of employees, but strengthen investor trust and improve the company's image in a sustainable manner.