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
Determinants of Poverty in East Nusa Tenggara 2010-2024 Rifqi Bayu Apriyo; Fafurida Fafurida
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.v9i2.10043

Abstract

Poverty remains a persistent development challenge in East Nusa Tenggara (NTT), reflecting structural constraints in an archipelagic region with high inter-district heterogeneity. Most previous studies on poverty determinants in NTT rely on static models and therefore have limited capacity to capture poverty persistence and potential endogeneity between poverty and its determinants. This study aims to analyze the determinants of district- and city-level poverty in NTT from 2010 to 2024 using a dynamic panel approach. The dataset comprises 22 districts and cities observed over 15 years, yielding 330 observations, and is sourced from Statistics Indonesia (BPS). Estimation is conducted using the First Difference Generalized Method of Moments (FD GMM) with one-step robust standard errors to address dynamic panel bias and endogeneity concerns. The results indicate that poverty is persistent, as shown by a positive and significant lagged poverty coefficient. Economic growth, proxied by lnGRDP, significantly reduces poverty, while human capital indicators, such as years of schooling (MYS) and life expectancy (LE), also exert significant poverty-reducing effects. In contrast, the open unemployment rate (OUR) and population size (lnPOP) are not statistically significant. Notably, the minimum wage (lnMW) is positively and significantly associated with poverty, suggesting potential employment or adjustment pressures when wage policy is misaligned with productivity. Policy implications emphasize the need for inclusive growth, strengthened investments in education and health, and a minimum wage design consistent with local productivity and labor-market structure.
The Effect of Service Quality and Image of the International Class and ESchool Program of the Faculty of Economics and Business, Pasundan University on Student Satisfaction Rifa Fauziah; Undang Juju; Wasito Wasito; Popo Suryana
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.v9i2.10045

Abstract

This study aims to analyze the influence of service quality and program image on student satisfaction in the International Class and E-School programs at the Faculty of Economics and Business, Universitas Pasundan. The International Class and E-School are strategic initiatives designed to strengthen academic service quality, enhance the program’s image, and improve the learning experience of students in a global and technology-based environment. The research employed a quantitative approach with a survey method involving 107 students from the 2016–2023 cohorts who participated in the International Class and/or E-School programs. Data were collected through a structured questionnaire measuring service quality, program image, and student satisfaction using a Likert scale. The instrument was tested for validity and reliability before being administered. Descriptive analysis was used to portray student perceptions, while multiple regression and path analysis were applied to examine the partial and simultaneous effects of service quality and program image on satisfaction. The results show that both service quality and program image are perceived to be in the good to very good category, with overall mean scores above 4.00. Regression analysis indicates that service quality and program image have a positive and significant effect on student satisfaction, with a coefficient of determination (R²) of 0.86, meaning that 86% of the variance in satisfaction is explained by these two variables. The study concludes that improving service reliability, responsiveness, and learning facilities, along with strengthening the program’s academic reputation and international branding, is crucial to sustaining and enhancing student satisfaction.
Assessing the Impact of Perda No 1 Year 2024 on PBB-P2 Taxpayer Compliance: Evidence on Tax Knowledge, Socialization, Tax Sanctions, and Policy Adjustment Syahru Siamunnisa; Dev Anand
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.v9i2.10047

Abstract

Taxpayer compliance has become a critical issue in the context of regional tax reform following the enactment of Local Regulation No. 1 of 2024 in Cirebon City, particularly in relation to behavioral determinants of local property taxation (PBB-P2) This study aims to analyze the effects of tax knowledge, tax socialization, tax sanctions, and policy adjustment on individual taxpayer compliance. A quantitative approach was employed using a survey method, with data collected from 400 individual taxpayers registered at KPP Pratama Cirebon through purposive sampling. Questionnaires were distributed both offline and online. Data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with SmartPLS version 4.1.1.7, including evaluation of the measurement model (outer model) and structural model (inner model) to assess validity, reliability, and hypothesized relationships. The findings reveal that tax knowledge, tax socialization, tax sanctions, and policy adjustment positively and significantly influence taxpayer compliance. Tax knowledge enhances understanding of rights and obligations, socialization strengthens awareness of tax responsibilities, sanctions reinforce compliance through deterrent effects, and adaptive policy adjustments provide greater certainty and convenience. These results highlight the importance of integrated educational, regulatory, and policy strategies to improve local tax compliance
EXPLORING THE IMPACT OF WORK MOTIVATION ON EMPLOYEE PERFORMANCE: A STUDY OF PERSON-JOB FIT AT THE MALANG REGENCY EDUCATION OFFICE Amalia Chairini; Siwi Dyah Ratnasari
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.v9i2.10048

Abstract

This study aims to examine the impact of person-job fit on employee performance with work motivation as a mediator in the Malang Regency Education Office. The research method is quantitative, involving 65 respondents. Data was collected using questionnaires and analyzed with SmartPLS version 4.0 software. The data analysis results indicate that person-job fit significantly influences work motivation, work motivation significantly impacts employee performance, but person-job fit itself does not have a significant direct effect on employee performance. The mediation analysis shows that work motivation plays a significant role in mediating the relationship between person-job fit and employee performance. Based on the findings, the implications of this study are that the management of the Malang Regency Education Office needs to pay attention not only to the aspect of placing employees according to their competencies, but also to strategies for increasing work motivation as a strengthening factor. Efforts such as giving awards, opportunities for self-development, continuous training, and creating a supportive work environment will strengthen the effect of person-job fit on performance through increased motivation
Assessing the Long-Run Effects of Institutional Distortions, Economic Growth, and Labor Participation on Educated Unemployment: An Islamic Economics Perspective Chairani Firstia Rizal; Marina Oktari; Aryadimas Suprayitno; Sulistya Rusgianto
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

Educated unemployment remains one of the most critical challenges in Indonesia, reflecting a persistent mismatch between the education system and labor market demand. Despite continuous economic growth, the absorption of educated labor remains limited, indicating structural problems in employment creation. This study aims to analyze educated unemployment in Indonesia by examining the roles of economic growth, institutional distortions, and labor force participation in both the short run and the long run. The study employs a quantitative approach using a Vector Error Correction Model (VECM) based on annual time-series data from 1986 to 2024. Data are obtained from Statistics Indonesia (BPS), the World Bank, and Transparency International. The results indicate the existence of a long-run cointegrating relationship among the variables. Economic growth is positively associated with educated unemployment in the long run, suggesting jobless growth and limited creation of high-skilled jobs. Institutional distortions, reflected in weak governance and non-merit-based recruitment, persistently worsen employment outcomes for graduates. Increases in labor force participation further intensify competition when job creation does not keep pace. The findings suggest that reducing educated unemployment in Indonesia requires inclusive growth, stronger institutional governance, and better alignment between education and labor market needs. Policy efforts should also promote entrepreneurship and productive employment through Islamic social finance instruments to support sustainable job creation for educated workers.
THE EFFECT OF FIRM AGE, INSTITUTIONAL OWNERSHIP, LEVERAGE, PROFITABILITY, FIRM SIZE, AND PROPER ON CARBON EMISSION DISCLOSURE Erni Erdawati; Monica Rahardian Ary Helmina; Ade Adriani
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.v9i2.10051

Abstract

Climate change has become one of the most critical environmental issues, closely linked to the contribution of carbon emissions generated by companies. This study aims to provide empirical evidence regarding the factors influencing carbon emission disclosure. The population of this study consisted of energy sector companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period. The sampling technique employed was purposive sampling, resulting in a total of 87 research observations. This study utilized secondary data obtained through documentation techniques. Data analysis was conducted using multiple linear regression with the assistance of SPSS version 26 software. The results indicate that firm age and firm size have a positive effect on carbon emission disclosure. Meanwhile, other factors, namely institutional ownership, leverage, profitability, and PROPER, do not have a significant effect on carbon emission disclosure. These findings imply that companies need to enhance compliance with environmental regulations related to greenhouse gas (GHG) emissions and climate change to avoid sanctions, fines, or legal consequences resulting from non-compliance. In addition, transparency in carbon emission disclosure can increase stakeholder trust. Furthermore, such disclosure can encourage companies to develop cleaner and more efficient technologies, as well as adopt more environmentally friendly practices to reduce their carbon emissions.
THE INFLUENCE OF TRAINING AND DEVELOPMENT, TALENT MANAGEMENT, REWARDS AND APPRECIATION IN IMPROVING EMPLOYEE PERFORMANCE AT AIRNAV INDONESIA DENPASAR BRANCH, BALI Ni Nyoman Astri Pratiwi; Putu Indah Rahmawati; Made Ary Meitriana
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.v9i2.10058

Abstract

This study aims to see the influence of training and development, talent management, rewards and appreciation in improving employee performance at Airnav Indonesia Denpasar Branch, Bali. This study uses a quantitative approach, using regression analysis to see how these variables relate. The results show that training and development do not have a positive effect on employee performance, talent management provides an important contribution in ensuring that employees with the best potential are placed in the right positions, rewards and appreciation have a significant effect on increasing employee motivation and job satisfaction and training and development, talent management, and rewards and appreciation simultaneously have a direct influence on employee performance.
Green Accounting, SDGs, and Profitability with Good Corporate Governance as a Moderating Variable Adisty Inez Maheswary; Anita Wijayanti
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.v9i2.10060

Abstract

The objective of this study is to investigate the influence of green accounting and Sustainable Development Goals on profitability in energy-sector companies with good corporate governance as a moderating variable. Using purposive sampling, 18 companies listed on the Indonesia Stock Exchange for the 2020-2024 period were selected, resulting in 90 data points. The Moderated Regression Analysis was applied using EViews 12. The results indicate that green accounting and Sustainable Development Goals do not affect profitability. Further, good corporate governance which is proxied by institutional ownership does not moderate the influence of green accounting on profitability but strengthens the effect of Sustainable Development Goals on profitability. These findings underscore that sustainability practices need to be integrated and supported by good corporate governance in order to enable it to contribute to profitability.
ANALYSIS OF THE INFLUENCE OF FINANCIAL INSTITUTIONS AND BANKING STABILITY ON THE HUMAN DEVELOPMENT INDEX IN BRICS Monika Sapitri; Siti Rohima; Mu’izzuddin Mu’izzuddin
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.v9i2.10061

Abstract

This study aims to examine the relationship between financial institutions and banking stability and the Human Development Index. The BRICS countries, specifically Brazil, Russia, China, India, Indonesia, and South Africa, were sampled. Secondary data from the UNDP, IMF, and World Bank were used. The analysis technique used in this study was panel data regression for the period 2000–2022. The results of the fixed effect model estimation indicate that financial institutions and banking stability have a positive and complementary effect on improving the Human Development Index (HDI) in BRICS countries. Inclusive financial institutions promote access to basic services. Banking stability strengthens economic confidence and supports the financing of social development.
The Influence of Self-Efficacy and Workload on Employee Performance Through Organizational Citizenship Behavior at Widya Kartika University Surabaya Annisa Fajar Kinanthi; Marsudi Lestariningsih
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.v9i2.10062

Abstract

This study aims to analyze the relationship between self-efficacy and workload on employee performance with Organizational Citizenship Behavior (OCB) as a mediating variable at Widya Kartika University Surabaya. This research adopts a quantitative approach using a survey method. The population of this study consists of all employees of Widya Kartika University Surabaya, with a total sample of 42 respondents selected using a saturated sampling technique. Data were collected through questionnaires using a five-point Likert scale and analyzed using path analysis. The results show that self-efficacy does not have a significant relationship with employee performance (p = 0.613). Meanwhile, workload has a positive and significant relationship with employee performance (p = 0.001). Organizational Citizenship Behavior (OCB) also has a positive and significant relationship with employee performance (p = 0.009). The mediation analysis indicates that Organizational Citizenship Behavior (OCB) is able to mediate the relationship between self-efficacy and employee performance (p = 0.030), but it is not able to mediate the relationship between workload and employee performance (p = 0.107). These findings suggest that OCB plays an important role in strengthening the effect of self-efficacy on employee performance, although it does not mediate the effect of workload.