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 Coffee Shop Atmosphere, Lifestyle, and Service Quality on Consumer Purchasing Decisions at Warkop Bening UPN Andika Firdaus; Rusdi Hidayat Nugroho
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

This study aims to analyze the effect of coffee shop atmosphere, lifestyle, and service quality on consumer purchasing decisions at Warkop Bening UPN. The research applies a quantitative approach using multiple linear regression analysis, with data collected through questionnaires distributed to consumers selected using purposive sampling techniques. The results indicate that coffee shop atmosphere and lifestyle have a positive and significant effect on purchasing decisions, while service quality does not have a significant effect. The regression analysis shows that coffee shop atmosphere is the most dominant variable influencing purchasing decisions, followed by lifestyle. Meanwhile, service quality is perceived as a basic requirement that does not significantly drive consumer decision-making. Furthermore, the coefficient of determination (Adjusted R²) is 0.498, indicating that 49.8% of purchasing decisions are explained by the independent variables, while the remaining 50.2% are influenced by other factors outside the model. The F-test results also confirm that all variables simultaneously have a significant effect on purchasing decisions. These findings highlight the importance of experiential and psychological factors in influencing consumer behavior, particularly among student consumers. This study provides practical implications for coffee shop managers to improve environmental quality and align business strategies with evolving consumer lifestyles.
The Role of Work Life Balance as a Mechanism for Employee Adaptation in Facing the Workload to Increase Human Resource Productivity at Bank Indonesia Representative Office in Bangka Belitung Islands Province Asfari Rashifansyah; Andriyastuti Suratman
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.v9i2.10200

Abstract

This study aims to analyze the role of work life balance as a mechanism for employee adaptation in dealing with workload to increase human resource productivity at the Bank Indonesia Representative Office in Bangka Belitung Islands Province. This study uses a descriptive qualitative approach with data collection techniques through in-depth interviews, observations, and documentation. The research informants consisted of five employees who were selected based on their tenure and work unit to gain diverse perspectives. Data analysis was carried out using the Miles and Huberman interactive model through the stages of data reduction, data presentation, and conclusion drawn, with data validity tests through triangulation and member checking. The results showed that the workload of employees in general was in the controlled and proportional category, although in certain periods there was an increase in work intensity and time pressure. In dealing with these conditions, employees apply work-life balance as a form of adaptation through time management, determination of work priorities, and social support from leaders and colleagues. The implementation of time-balance, engagement, and satisfaction has been proven to help employees maintain focus, motivation, and quality of work. Thus, work-life balance plays an important role in maintaining the stability of human resource productivity despite fluctuations in workload. This research provides practical implications for organizations in formulating human resource management policies that are more oriented towards work-life balance to support sustainable performance.
Analysis of the Duties and Responsibilities of Spare Parts Store Employees at Prima Jaya Aeknabara Rita Karlina; Bayu Eko Broto; Daslan Simanjuntak
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.v9i2.10201

Abstract

This study aims to analyze the tasks and responsibilities of employees at Prima Jaya Sparepart Store in AekNabara and identify obstacles in their work implementation. This research uses a qualitative descriptive approach. Informants consisted of the store owner, sales employees, administrative staff, warehouse employees, and one customer selected through purposive sampling. Data were collected through interviews, observation, and documentation and analyzed using the Miles and Huberman model. The results show that employee tasks are divided into sales, administration, and warehouse sections that support store operations. Employee responsibility is reflected in honesty in transactions, accuracy in recording data, and cooperation in customer service. However, several obstacles were found, such as inaccurate record keeping, incomplete data, and overlapping tasks when the store becomes crowded. Therefore, clearer task distribution and the implementation of Standard Operating Procedures (SOP) are needed to improve work effectiveness.
The Effect of Ease of Access, Service, and Promotion Strategy on Consumer Decisions in Using BRIlink Chancell Rantauprapat Services Umi Nofia Friska; Elvina Elvina; Mulkan 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.v9i2.10202

Abstract

This research is motivated by the importance of identifying factors driving public interest in using banking agents amidst increasingly tight financial services competition. The purpose of the study is to analyze the influence of ease of access, service, and promotional strategies on consumer decisions in using BRILink Chancell Rantauprapat services. Using a quantitative approach with multiple linear regression analysis methods, the results of the study indicate that partially, ease of access and service do not have a significant influence because they are considered as basic facility standards by consumers. In contrast, promotional strategies were found to be the main determinant factor with the strongest and most significant influence ($p = 0.001$). Simultaneously, these three variables contributed 61.9% to consumer decisions, while the remaining 38.1% was influenced by other factors outside this research model.
The Effect of Word-of-Mouth (WOM) and Atmosphere on Competitive Advantage at Rumah Makan Rasa Leluhur, Medan City Junaedi Caga; Dedy Lazuardi; Irvan Rolyesh Situmorang; Elisabeth Nainggolan; Idina Gustina
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

The culinary industry in Medan City is growing rapidly, with over 2,002 restaurants operating as of 2025, creating intense competition. Rumah Makan Rasa Leluhur, a traditional restaurant in Medan, faces challenges in maintaining its competitive advantage amid increasing rivalry. This study aims to analyze the effect of Word of Mouth (WOM) and store atmosphere on the competitive advantage of Rumah Makan Rasa Leluhur in Medan City, both partially and simultaneously. This research employed a quantitative associative approach. Data were collected through questionnaires distributed to 100 respondents selected using incidental sampling. The research variables include Word of Mouth (X₁), Store Atmosphere (X₂), and Competitive Advantage (Y). Data analysis was conducted using multiple linear regression, classical assumption tests, t-test, F-test, and coefficient of determination (R²). The results show that Word of Mouth has a positive and significant partial effect on competitive advantage (t = 4.695 > t-table = 1.661; sig. = 0.001) with a partial contribution of 15.5%. Store Atmosphere also has a positive and significant partial effect (t = 4.917 > t-table = 1.661; sig. = 0.001) with a partial contribution of 17.1%. Simultaneously, both variables significantly influence competitive advantage (F = 23.487 > F-table = 3.09; sig. < 0.001), explaining 32.6% of the variance (R² = 0.326). These findings suggest that improving positive word of mouth communication and enhancing the physical store atmosphere are key strategies for strengthening the competitive position of Rumah Makan Rasa Leluhur.
Pengaruh Kesadaran Wajib Pajak, Pengetahuan Perpajakan, dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak UMKM di KPP Pratama Badung Selatan Sherley Diana Thandung; Ni Luh Wayan Sayang Telagawathi; Komang Endrawan Sumadi Putra
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.v9i2.10204

Abstract

This study aims to analyse the effect of taxpayer awareness, tax knowledge, and tax sanctions on the compliance of Micro, Small, and Medium Enterprises (MSMEs) taxpayers at KPP Pratama Badung Selatan. The background of this study is based on the relatively low level of MSME taxpayer compliance, as reflected in the low rate of annual tax return (SPT) reporting compared to the number of registered taxpayers. This study employs a quantitative approach with a causal-comparative research design. The population consists of all MSME taxpayers registered at KPP Pratama Badung Selatan, totalling 11,521 taxpayers, with a sample of 100 respondents selected using purposive sampling. Data were collected through a Likert-scale questionnaire and analysed using multiple linear regression with the assistance of SPSS. Prior to hypothesis testing, classical assumption tests were conducted, including normality, multicollinearity, and heteroscedasticity tests. The results indicate that taxpayer awareness, tax knowledge, and tax sanctions have a positive and significant effect on MSME taxpayer compliance, both partially and simultaneously. These findings suggest that improving taxpayer awareness and tax knowledge, along with the consistent and firm enforcement of tax sanctions, can enhance MSME taxpayer compliance. This study is expected to contribute to the Directorate General of Taxes in formulating more effective strategies to improve taxpayer compliance, particularly in the MSME sector.
The Influence of Transformational Leadership and Work Motivation on Employee Performance at PT. ABC Syech Khan Fahri Alfaribi; Agung Surya Dwianto
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.v9i2.10206

Abstract

This study is motivated by the phenomenon of performance gaps at PT. ABC, as indicated by the suboptimal realization of sales targets (83–84%) and issues with Service Response Time (SRT) exceeding company standards. These conditions are strongly suspected to be influenced by unstable transformational leadership and work motivation factors. The purpose of this study is to analyze the effect of transformational leadership and work motivation on employee performance at PT. ABC, both partially and simultaneously, using a quantitative approach with a causal associative method. The population in this study consists of all 53 employees of PT. ABC, with the sampling technique using saturated sampling or census. Data were collected through questionnaires using a Likert scale that has been tested for validity and reliability, and then analyzed using multiple linear regression with the assistance of SPSS software. The results show that simultaneously, transformational leadership and work motivation have a positive and significant effect on employee performance, with a contribution of 83.9%. Partially, work motivation is found to be the most dominant variable influencing employee performance compared to leadership style, indicating that internal drive is a stronger factor in maintaining work quality and service timeliness. In conclusion, the synergy between inspirational leadership vision and strong motivation is proven to reduce operational obstacles within the company. Therefore, management is recommended to prioritize strengthening motivational aspects to ensure the achievement of overall organizational strategic targets.
The Impact of Profit-and-Loss Sharing (PLS) and Non-PLS Sharia Financing on Economic Growth: A VECM Approach Marina Oktari; R Moh Qudsi Fauzi; 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

This study examines the impact of profit-sharing (mudharabah and musyarakah) and non-PLS (murabahah and qardh) Islamic financing schemes on Indonesia's economic growth by disentangling the short-run dynamics from the long-run equilibrium adjustment through a Vector Error Correction Model (VECM). Quarterly data of real GDP per capita and total Islamic financing by contract type for 2015 Q1-2023 Q4 are analyzed. Stationarity was assessed by the Augmented Dickey-Fuller test, cointegration through the Johansen procedure, and optimal lag selection by the likelihood ratio criterion. The VECM framework estimates error correction coefficients and short-run dynamic coefficients, complemented by Granger causality, impulse response function (IRF), and variance decomposition (VD) tests to explore feedback between variables and shock propagation. The short-term dynamics show no significant effect of Islamic financing instruments on growth. In the long run, musyarakah has a significant negative impact, while qardh has a significant positive impact. Variance decomposition shows that PLS instruments collectively explain 6.4-7.9 percent of the variance in GDP growth over ten quarters. This study contributes to developing financing strategies to achieve stable and sustainable financing.
GREEN ACCOUNTING PRACTICES AND FIRM VALUE: EVIDENCE FROM INDONESIA’S OIL, GAS, AND COAL SUBSECTOR INDUSTRY Esa Panganti Wideretno
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.v9i2.10210

Abstract

This study examines the effects of green accounting, environmental performance, and firm size on firm value in oil, gas, and coal subsectors listed on the Indonesia Stock Exchange from 2019 to 2023. Using a quantitative positivist approach, the research employs secondary data drawn from annual reports, sustainability reports, and PROPER ratings, analyzed through multiple linear regression. The findings indicate that green accounting positively and significantly enhances firm value by strengthening investor confidence through clearer disclosure of environmental costs. Environmental performance shows no significant effect, likely due to inconsistent voluntary reporting practices across firms. Firm size has a negative and significant influence, suggesting structural inefficiencies among larger companies. Overall, these variables explain 16.8 percent of the variation in firm value, underscoring the importance of sustainability-based accounting and efficient management in environmentally sensitive extractive industries in Indonesia today, and strengthening long-term market confidence.
The Influence of Brand Image and Brand Trust on the Decision to Purchase Le Minerale Brand Bottled Water in the Jabodetabek Region Shani Suryaningsih; Agung Surya Dwianto
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.v9i2.10213

Abstract

The competition in the Bottled Drinking Water (AMDK) industry in Indonesia, particularly in the Jabodetabek region, has shifted from price wars to a focus on reputation and product value. This phenomenon is highlighted by the significant rise in Le Minerale’s market share, which challenges the dominance of established market leaders. This study aims to analyze the influence of Brand Image and Brand Trust on consumer Purchase Decisions for Le Minerale products. This research employed a quantitative approach, collecting data from 120 respondents in the Jabodetabek region selected through purposive sampling. The data were analyzed using Multiple Linear Regression with SPSS version 26 software. The results indicate that both Brand Image and Brand Trust, whether tested partially or simultaneously, have a positive and significant influence on consumer purchase decisions. The coefficient of determination reveals that these two variables contribute 58.2% to the purchase decision, while the remaining percentage is influenced by other factors outside this study. These findings suggest that building a modern product image and maintaining strong consumer trust are key strategies for winning competition in the bottled water market.