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 Role of Organizational Commitment Job Satisfaction, and Organizational Culture on Work Productivity: Case Study of Indonesian Migrant Worker Placement Companies in West Nusa Tenggara Taufik Hidayat Pulungan; Abdul Aziz Bagis; Santi Nururly
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 9 No 1 (2026): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v9i1.11098

Abstract

This study aims to examine the moderating role of organizational culture on the influence of organizational commitment and job satisfaction on work productivity. The research employs a causal-associative design with a quantitative approach. Data were collected using a census method involving 86 respondents from 13 companies within the Indonesian Migrant Worker Placement Centers (P3MI) in West Nusa Tenggara (NTB). The data analysis technique applied was PLS-SEM using Smart-PLS version 3 software. The findings indicate that organizational commitment has a significant positive effect on work productivity, and job satisfaction also has a significant positive effect on work productivity. Furthermore, organizational culture strengthens the influence of organizational commitment on work productivity, as well as the influence of job satisfaction on work productivity. Among these factors, job satisfaction emerges as a particularly critical determinant in enhancing employee productivity. Therefore, companies need to consistently maintain and improve managerial practices that foster job satisfaction, such as providing fair rewards, creating opportunities for career development, and building a supportive organizational culture along with a conducive work environment.
The Influence of Transformational Leadership Style and Internal Communication on Employee Engagement at Haivo Group, Surabaya Valiza Eka Putri; Maharani Ikaningtyas
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.v9i2.11123

Abstract

The study was conducted to understand the influence of transformational leadership style and internal communication on the level of employee engagement at Haivo Group, Surabaya. The method applied was quantitative and questionnaires as data collection techniques. The population selected by the author included all employees who work and are active in the Haivo Group Surabaya City environment. The sample determination was carried out using a non-probability sampling technique with a saturated sampling method, namely all members of the population were made respondents to the study. The number of samples collected was 50 respondents. The data obtained were then analyzed using SPSS version 26 through multiple linear regression analysis. The results of the analysis showed that transformational leadership style and internal communication simultaneously have a significant influence on employee engagement. However, when broken down partially, only internal communication has a significant influence, while transformational leadership style does not have a significant influence when viewed separately. These findings indicate that employee engagement at Haivo Group, Surabaya is more influenced by the effectiveness of internal communication than by transformational leadership style. Therefore, to improve employee engagement, management is advised to prioritize improving the quality of internal communication that is more intense, open, and consistent, and optimize the implementation of an adaptive transformational leadership style.
Development of an Automatic Compost Fertilizer Sieving Tool Using Design For Manufacture and Assembly (DFMA) Method Wahyu Kurniawan; Akmal Suryadi
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

Rapid technological advancements significantly impact various sectors, including agriculture, which demands high-quality products. One of the main challenges faced by Sakai Indah MSMEs is the manual compost fertilizer sieving process, which relies on conventional tools. This process is time-consuming and labor-intensive, leading to production inefficiencies, increased operational costs, and reduced competitiveness in meeting growing market demand. To address this issue, an automatic fertilizer sieving machine was developed using the Design for Manufacturing and Assembly (DFMA) method to enhance production efficiency. DFMA is a structured approach aimed at optimizing product design by reducing the number of components, improving stability, and simplifying assembly and maintenance, ultimately lowering manufacturing costs and production time. The developed iron sieving machine successfully reduced the sieving process from 800 seconds (13 minutes) to 120 seconds (2 minutes) per 50 kg of compost, enabling the MSME to efficiently handle 2,000-4,000 kg of compost per month. With 17 components, the new design improves durability, stability, and ease of assembly while reducing labor dependency. Cost analysis showed that the total manufacturing cost reached Rp7,651,000, with an assembly efficiency of 48%. These improvements significantly increase production capacity, reduce labor costs, and enhance the MSME’s ability to meet growing market demands.
Exploring the Influence of Perceived Social Media Marketing Activities on K-Pop Fan Behavior in Indonesia: A Mediation Model in the Entertainment Industry (Study Case Fans of SM Entertainment Artist) Alfikri Oktavian Yudhistira; Daniel Tumpal Hamonangan Aruan
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 3 (2025): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i3.7699

Abstract

Social media marketing has become a key strategy for building relationships between brands and consumers. In the entertainment industry especially in K-Pop companies like SM Entertainment actively implement Social Media Marketing Activities (SMMAs) to boost fan engagement and influence purchasing decisions. This study aims to examine the effect of perceived SMMAs on purchase intention, brand loyalty, and impulsive buying among K-Pop fans in Indonesia, while considering the mediating roles of brand trust, brand experience, and brand love. The study focuses on K-Pop fans who are active on social media and interact with promotional content from SM Entertainment’s artists. Data were collected from 316 respondents via an online survey and analyzed using Structural Equation Modeling (SEM) based on the Stimulus–Organism–Response (S-O-R) framework. In this model, SMMAs act as the stimulus, brand trust, brand experience, and brand love serve as the organism, and purchase intention, brand loyalty, and impulsive buying represent the consumer response. The findings show that perceived SMMAs significantly influence brand trust, which in turn enhances brand experience and brand love. These three factors directly and sequentially impact purchase intention, brand loyalty, and impulsive buying. The results emphasize the importance of social media marketing strategies in shaping trust, emotional connection, and meaningful experiences that drive fan behavior. Practically, entertainment companies can use these insights to design more effective and emotionally engaging digital marketing strategies to stay competitive.
The Effect of Compensation and Work Environment on Employee Performance with Employee Engagement as a Mediating Variable Ira Setyawati; Budi Eko Soetjipto; Ludi Wishnu Wardana
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.v9i2.8790

Abstract

This study aims to analyze the effect of compensation and work environment on employee performance with employee engagement as a mediating variable at PT. Profilindah Kharisma. The compensation variable is measured through the level of pay, benefits, raises, and pay structure; the work environment through job complexity, autonomy, workload, supervisor support, and coworker relationships; employee engagement through emotional involvement, responsibility, concern, and task completion; while employee performance is measured through task completion, work standards, efficiency, result orientation, and creativity. The study used a quantitative approach with the Partial Least Square–Structural Equation Modeling (PLS-SEM) method. Data were obtained from 155 employee respondents through questionnaires and analyzed using SmartPLS 3.0. The results showed that compensation and work environment had a positive and significant effect on employee performance. In addition, employee engagement also has a significant effect on performance and mediates the relationship between compensation and work environment with performance. The implication of this study is the need for management to integrate a fair compensation system, a conducive work environment, and engagement enhancement programs to support sustainable performance. Further research is recommended to add variables of leadership or organizational culture to provide more comprehensive results
Responsibility Accounting in the Era of Artificial Intelligence and Big Data Alimuddin Alimuddin; Asri Usman; Andreas Caesario Mangeka; Muh. Faiz Qaidhan Jamsir; Muhajir Muhajir
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.v9i2.9122

Abstract

This study aims to examine the transformation of Responsibility Accounting (RA) in the era of Artificial Intelligence (AI) and Big Data Analytics (BDA). Using a literature review approach, the research explores how digital technologies enhance the function of RA as a management control tool and evidence-based decision-making system. The findings indicate that the integration of AI and BDA improves the efficiency, accuracy, and relevance of accounting information through automated reporting, anomaly detection, and predictive analysis. Furthermore, technologies such as machine learning, natural language processing, and blockchain strengthen organizational transparency and accountability. However, several challenges remain, including legacy system integration, data security and privacy issues, and regulatory uncertainty regarding AI. The success of digital RA implementation depends on organizational readiness in data governance, technological infrastructure, and human resource competency. Consequently, the future of RA is expected to evolve toward a more predictive, interactive, and transparent system driven by big data and intelligent algorithms.
Evaluation of Transfer Pricing Methods in Related-Party Royalty Transactions for Trade Name at PT. ABC Delfiana Primashinta Iskandar; Arifin Rosid
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.v9i2.9297

Abstract

Global economic growth increases cross-border transactions between affiliated entities. From tax perspective, this rise challenges in terms of evaluate the arm’s length prices of a transaction between related parties. This research aims to evaluate the transfer pricing methods in related-party transactions concerning royalty payments for the use of a trade name at PT. ABC. This case study use a qualitative approach through an examination of transfer pricing documentation, tax regulations, and interviews with the company’s internal representatives, an independent tax consultant, and tax auditors. The analysis employs comparability analysis in accordance with the OECD Transfer Pricing Guidelines (2022) as well as domestic regulations such as PMK-22/PMK.03/2020 and PMK-172/2023. Findings indicate evaluation of the most apporpriate method selection shows that, although the arm’s length price evaluation was conducted using the Comparable Uncontrolled Price (CUP) method by comparing the royalty rate with independent transactions under comparable conditions, the trade-name royalty is in substance more consistent with the characteristics of the Comparable Uncontrolled Transaction (CUT) method as defined in domestic regulations for transactions involving intangible assets.
Digital Footprint of Consumer Preference: Google Trends Analysis of Halal Cosmetics Market Trends in Indonesia Kharisma Azza Dzilnurfithry; Dika Jatnika
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.v9i2.9794

Abstract

This research investigates the digital footprint of consumer preferences by analyzing halal cosmetic market trends in Indonesia through five-year Google Trends time-series data. Using Korean cosmetics as a global benchmark, the study employs a stepwise quantitative methodology that integrates slope calculations grounded in the Theory of Planned Behavior (TPB) and quadrant analysis based on Segmenting, Targeting, and Positioning (STP) strategies. The findings reveal that halal cosmetics exhibit greater consumer interest stability with an aggregate slope of -0.08, compared to -0.31 for Korean skincare. Furthermore, the quadrant analysis successfully categorizes regional segments into Hybrid, Trend-Driven, Low-Involvement, and Conscious markets. The study concludes that the integration of slope parameters and spatial segmentation effectively captures market dynamics, providing a robust strategic foundation for optimizing halal cosmetic marketing tailored to the specific preference characteristics of diverse Indonesian regions.
The Influence of Ownership Structure and Company Characteristics on Dividend Policy Allaudya Roudhotul Firdaus; Ira Maya Hapsari; Mohammad Arridho Nur Amin
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 factors determining dividend policy in food and beverage subsector companies listed on the Indonesia Stock Exchange during the 2020–2024 period. The dividend policy is an important corporate decision because it reflects the management's strategy in balancing shareholder returns and internal financing needs. However, empirical findings regarding the factors influencing dividend policy are still inconsistent, particularly in the manufacturing sector. This study aims to analyze the influence of institutional ownership, asset growth, leverage, and company size on dividend policy, both partially and simultaneously. The population consists of all food and beverage subsector companies listed on the Indonesia Stock Exchange from 2020 to 2024. Using purposive sampling techniques, 19 companies were selected, resulting in 95 company-year observations. The data were analyzed using multiple linear regression analysis. The results show that institutional ownership has a significant influence on dividend policy, while asset growth and leverage do not show a significant influence. The size of the company was found to have a significant positive influence on dividend policy. Simultaneously, institutional ownership, asset growth, leverage, and company size significantly affect dividend policy. These findings suggest that corporate governance through institutional ownership and corporate scale play an important role in determining dividend distribution decisions, while growth opportunities and debt levels are not dominant factors in this subsector. The study contributes to the literature on dividend policy by providing empirical evidence of Indonesia's food and beverage industry and offering practical insights for managers and investors in formulating dividend-related decisions.
The Effect of Digitization of Hospital Management Information Systems and Modernization of Information Technology on Patient Satisfaction Through the Perception of Digital Service Quality at Kaliwates General Hospital Gilang Pradipta; 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.v9i2.9926

Abstract

Kaliwates Hospital as a hospital faces the challenge of digital transformation to increase patient satisfaction amid a surge in polyclinic visits and the demand for fast services. This study examines the effect of digitalization of information system management and modernization of information technology on patient satisfaction with the quality of digital services as an intervening variable, as well as leadership development on employee performance through the same mediation. Using an explanatory design quantitative approach with a sample of 160 non-probability engineering patients and a saturated sample of employees, data were collected through a valid questionnaire (Cronbach α>0.8) and analyzed by SmartPLS-based Structural Equation Modeling (SEM). The results showed that the digitization of SIMRS had a positive effect on patient satisfaction through data integration and process automation; IT modernization is influential through WiFi-RME-telemedicine infrastructure; digital service quality (efficiency-privacy-promptness) mediates the relationship; Leadership Development improves employee performance through application efficiency and promptness of digital staff. The effect of partial mediation was confirmed to be moderate. The findings enrich the TAM-SDL theory in the context of East Java hospitals, recommending an integrated Digital Service Excellence Center Satu Sehat to optimize patient experience