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Mohamad Toha
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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 Influence of Tax Understanding, Service Effectiveness, and Sanctions on Vehicle Tax Payment Compliance in Tabanan Regency Ni Kadek Nia Sintiya Dewi; Ni Made Suci
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.v9i2.9969

Abstract

Taxes are a crucial source of state revenue supporting economic growth and development, including at the regional level. Motor vehicle taxes, as part of regional taxes, contribute significantly to Regional Original Income (PAD), which is then used to finance various development programs and public services. However, taxpayer compliance remains a challenge for local governments, including in Tabanan Regency. This study examines the influence of tax understanding, service effectiveness, and sanctions on vehicle tax compliance. A quantitative approach was used, using a survey method with 81 respondents recruited through stratified random sampling based on the distribution of taxpayers across ten sub-districts. Data analysis was conducted using multiple linear regression, preceded by validity, reliability, and classical assumption tests. The results indicate that tax understanding and service effectiveness have a positive and significant effect on vehicle tax compliance. Meanwhile, sanctions had no significant effect. Simultaneously, all three variables significantly influenced taxpayer compliance. This finding indicates that efforts to increase compliance should focus on tax education and improving service quality.
The Role of E-wom in TikTok Shop in Improving Purchase Decisions with Brand Awareness and Viral Trends as Intervening Variables Adellia Amandasari; Agus Dwi Cahya; Bernadetta Diansepti Maharani
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.v9i2.9975

Abstract

This study aims to analyze the effect of Electronic Word of Mouth (e-WOM) on Purchase Decision among TikTok Shop users, with Brand Awareness and Viral Trends as intervening variables. A quantitative approach was used with the SEM-PLS method on 120 active TikTok users who had made purchases through TikTok Shop. The results show that e-WOM has a positive and significant effect on purchase decisions, as well as a significant effect on Brand Awareness and Viral Trends. However, Brand Awareness was not found to have a direct effect on purchase decisions and did not mediate the relationship between e-WOM and purchase decisions. Conversely, Viral Trends acted as a significant mediating variable in strengthening the effect of e-WOM on purchase decisions. These findings indicate that in the context of TikTok Shop, viral phenomena and product popularity play a more dominant role in driving purchase decisions than mere brand awareness.
The Role Of Influencer Credibility And Electronic Word Of Mouth (E-wom) On Purchase Decisions Among TikTok Shop Users With Customer Trust As A Mediating Variabel Nawang Kencana Dewi; Lusia Tria Hatmanti Hutami; Azwar Azwar
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.v9i2.9977

Abstract

The decline in public trust in social media influencers amid increasing shopping activity through TikTok Shop has given rise to a contradictory phenomenon in digital consumer behavior. This situation raises questions about the role of influencer credibility and electronic word of mouth in shaping purchasing decisions, as well as the importance of consumer trust as a link between the two. This study aims to analyze the influence of influencer credibility and electronic word of mouth on purchasing decisions with customer trust as a mediating variable. The study uses a quantitative approach with a survey method of 120 TikTok Shop users. Data analysis was performed using SEM-PLS. The results show that influencer credibility has a positive and significant effect on purchasing decisions and customer trust. Electronic word of mouth has a positive but insignificant effect on purchasing decisions, but a significant effect on customer trust. Furthermore, customer trust has a positive and significant effect on purchasing decisions and is able to mediate the influence of influencer credibility and electronic word of mouth. These findings confirm that consumer trust is a key factor in driving purchasing decisions on social commerce platforms.
The Role of Zakat, Infak, and Alms in Mediating the Influence of Internal and External Factors on MSME Sales Turnover Nuzulul Qurnain; Zef Risal; Muhammad Herman Djaja
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.v9i2.9979

Abstract

This study aims to analyze the influence of internal and external business factors on sales performance, with the practice of Zakat, Infaq, and Sedekah (ZIS) as a mediating variable. The study uses a quantitative approach with the Structural Equation Modeling – Partial Least Square (SEM-PLS) method. The research sample consists of micro, small, and medium enterprises (MSMEs) that implement religion-based philanthropic practices. Evaluation of the measurement model shows that all indicators have adequate outer loadings, so that the constructs of Internal Factors, External Factors, ZIS, and Sales Turnover can be comprehensively represented. The results of the structural model analysis indicate that both internal and external factors significantly influence ZIS practices, with external influences being more dominant. ZIS is proven to play a partial mediation role in the relationship between internal and external factors on Sales Turnover, which confirms that business philanthropic practices not only provide social value but also have a positive impact on economic performance. The coefficient of determination (R²) of ZIS is 0.532, and Sales Turnover is 0.620, indicating moderate to strong predictive ability of the model. The findings of this study extend the SEM-PLS literature by integrating internal, external, and religious philanthropy dimensions in explaining business performance. Practically, the study confirms that business actors can utilize ZIS as a strategy to enhance reputation, consumer trust, and competitive differentiation, thereby supporting business sustainability and competitiveness. This research provides implications for business actors, policymakers, and MSME support institutions to systematically integrate philanthropic practices into their business strategies.
FLOURISHING TOWARD INNOVATION: HOW AUTHENTIC LEADERSHIP AND WORKPLACE SPIRITUALITY SHAPE INNOVATIVE BEHAVIOR IN INDONESIAN MINING COMPANY Anindita Keumalahayati Alkarisya; Putri Mega Desiana
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.v9i2.9980

Abstract

The mining industry in Indonesia faces global challenges and demands for downstreaming. This condition causes the need to increase competitiveness through continuous innovation. Innovation in the organization stems from the existence of individual innovative work behavior, which can be influenced by leadership style and positive conditions in the work environment. This study aims to analyze the influence of authentic leadership and workplace spirituality on innovative work behavior, with employee flourishing as a mediating variable. This study uses a quantitative approach with a survey method of 151 employees at one of the mining companies in Indonesia. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) technique. The results showed that workplace spirituality had the strongest influence on employee flourishing and innovative work behavior. Authentic leadership also has a significant effect on innovative work behavior and employee flourishing. Employee flourishing in this study was shown to play a mediating role in the relationship between workplace spirituality and innovative work behavior. However, no mediating role of employee flourishing was found in the relationship between authentic leadership and innovative work behavior. The results of this study reinforce the applicability of broaden-and-build and job-demands resources theories, which state that positive emotions and respectful relationships in organizations can build psychological resources that can support innovation.
Corporate Social Responsibility and Firm Value: The Moderating Role of Profitability in Indonesian Consumer Non-Cyclicals Mutiara Thevany Fayazza; Acep Komara
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.v9i2.9981

Abstract

This study aims to analyze the effect of Corporate Social Responsibility (CSR) on firm value and to examine the role of profitability as a moderating variable in consumer non-cyclicals firms listed on the Indonesian Stock Exchange (IDX) during the period 2022-2024. This study uses a quantitavive approach with an associative research design. The research population includes all consumer non-cyclicals sector companies listed on the IDX. The sample was selected using purposive sampling based on specific criteria, resulting in 14 companies with a total of 42 observations. The data were analyzed using MRA panel data regression with an interaction model to test the moderating role of profitability, proxied by Return On Assets (ROA). Firm value was measured using Tobin’s Q, while CSR disclosure was measured based on the Global Reporting Initiative (GRI) 2021 standards. Empirical testing shows that CSR has a negative and significant effect on firm value. Profitability does not show a direct effect on firm value. However, the CSR×ROA interaction variable has a positive and significant effect, indicating that profitability strengthens the relationship between CSR and firm value. Companies with credible financial performance are better able to implement CSR as a strategic investment, which in turn increases firm value and strengthens market confidence. In the long term, market assesment efficiency and better capital allocation can support sustainable economic growth by channeling investment to companies that have strong financial performance and are socially responsible.
PERAN KEPROFITAN DALAM MEMEDIASI PENGARUH LEVERAGE TERHADAP NILAI PERUSAHAAN: BUKTI DARI INDUSTRI PERBANKAN INDONESIA Nurul Fitriyani Pratiwi; Ario Purdianto; Agustina Agustina
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.v9i2.9987

Abstract

This study seeks to analyze the correlation between leverage and company value with profitability serving as an intermediary mechanism in banking companies listed on the Indonesia Stock Exchange over the observation period of 2022–2024. This research employed a quantitative methodology, utilizing path analysis and mediation assessment using the Sobel test. The study sample included 26 conventional commercial banks selected based on specific criteria through purposive sampling. Empirical findings in this study indicate that company value is not directly influenced by leverage, while an increase in leverage is statistically proven to decrease a company's profitability. Furthermore, profitability levels were discovered to have a significant and beneficial relationship with company value, while also serving as an intermediary variable that facilitates the impact of leverage on company value. These results verify that the influence of leverage on company value is indirect, as it operates through profitability, which serves as a channeling mechanism in this relationship.
THE EFFECT OF GAMIFICATION AND ONLINE CUSTOMER REVIEW ON PURCHASING DECISION THROUGH E-SERVICE QUALITY ON THE LAZADA E-COMMERCE PLATFORM Muhammad Rasyid Ridlo; Rahmadi Rahmadi
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.v9i2.9988

Abstract

Indonesia's e-commerce industry is expanding quickly, which has increased rivalry among marketplace platforms, requiring strategies beyond price orientation to sustain consumer engagement and purchasing decisions. Despite growing interest in gamification and online customer reviews as digital marketing tools, empirical evidence on their simultaneous influence on purchasing decisions particularly through the mediating function of e-service quality on the Lazada platform remains scarce in regional Indonesian contexts. This research attempts to examine the effect of gamification and online customer reviews on purchasing decisions with e-service quality as a mediating variable among Lazada users in Cirebon City. A quantitative approach using PLS-SEM was employed with 165 respondents selected through purposive sampling. The results confirm that gamification (β = 0.231, p = 0.001) and online customer reviews (β = 0.513, p = 0.000) have a positive and significant effect on purchasing decisions, with the model demonstrating strong predictive power (R² = 0.684). Most importantly, e-service quality was proven to partially mediate the interaction between gamification and purchasing decisions (indirect effect = 0.086, p = 0.007), in addition to between online customer reviews and purchasing decisions (indirect effect = 0.062, p = 0.018), confirming its critical bridging role in driving consumer purchasing behavior on e-commerce platforms.
THE EFFECT OF APPLICATION ERROR FREQUENCY AND DIGITAL SERVICE QUALITY ON CUSTOMER SATISFACTION WITH AT BANKS NTB SYARIAH Veni Edriani; Ahadiah Agustina; Ahmad Hulaimi
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.v9i2.9993

Abstract

This study aims to examine the effect of application error frequency and digital service quality on customer satisfaction with Islamic banking digital services, with an empirical study of Bank NTB Syariah in Indonesia. The study is based on increasing digitalization in Islamic banking services and the limited research integrating technological reliability and service quality within the Islamic banking context. The research methodology applies a quantitative approach with a survey technique involving 100 respondents who use the Bank NTB Syariah mobile banking application. Data analysis was conducted using multiple linear regression to evaluate the relationship between variables. The results show that digital service quality has a positive and significant effect on customer satisfaction (β = 0.536; p < 0.001), while application error frequency does not significantly affect customer satisfaction (β = 0.053; p = 0.548). The model explains 30.7% of the variance in customer satisfaction (R² = 0.307). These findings suggest that service speed, security, accessibility, and digital responsiveness are key factors shaping customer satisfaction perceptions. In conclusion, improving digital service quality is an essential strategy to enhance customer satisfaction, although improvements in system stability are still necessary. The implications of this research contribute to the development of more effective Islamic banking digital service strategies in Indonesia that are in line with Islamic principles.
Potential and Challenges of the Red and White Cooperative in Community Economic Empowerment in Makbalim Village, Sorong Regency Isti Nur Laili Sanggel; Bambang Sunatar; Suharmoko Suharmoko
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.v9i2.9998

Abstract

This study aims to analyze the potential and challenges of the Merah Putih Cooperative in empowering the community economy in Makbalim Village, Sorong Regency. The Merah Putih Cooperative is a national program designed as an instrument for strengthening the community-based economy through the distribution of strategic commodities, supporting productive businesses, and strengthening economic access for rural and sub-district communities. This study uses a descriptive qualitative approach with data collection techniques through observation, in-depth interviews, and documentation. Research informants include cooperative administrators, members, the community, and sub-district government officials. Data analysis was conducted using the interactive model of Miles, Huberman, and Saldana, with data validity maintained through triangulation of sources, techniques, and time. The results show that the Merah Putih Makbalim Cooperative has great potential in economic empowerment, supported by local natural resources, community social capital, and support from the sub-district government. The distribution program for fertilizer, affordable basic necessities, and food logistics support are strategic steps to strengthen the community economy. However, the cooperative faces challenges such as limited human resource capacity, weak management and administration, low community understanding of cooperatives, and slow external assistance. The study concluded that this cooperative is in the early stages of institutional strengthening with promising economic potential, but requires increased institutional capacity, ongoing mentoring, and strengthening community participation so that it can function optimally as a driver of local economic empowerment.

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